The district coefficient for calculating sick leave is applied strictly in cases defined by law, despite the fact that it must be taken into account when calculating salaries. Let’s study under what conditions the corresponding coefficient is applied and how.
What is the district coefficient
The district coefficient in the context of labor relations is understood as a financial indicator by which the salary (all its components, salary, bonuses, incentive payments) of a person working in regions (municipalities) in which:
- As a rule, difficult climatic or environmental conditions of citizens’ residence and employment are observed. For example, in the Far North and areas that are equated to it. Hence the unofficial name of the indicator — « northern coefficient ».
- The relevant district coefficients are established by law.
Examples of regulations that fix coefficients for certain regions (municipalities):
- Decree of the Government of the Russian Federation dated 05/29/1993 No. 512;
- Resolution of the State Committee of Labor of the USSR, the Secretariat of the Central Committee of the USSR dated 08/17/1971 No. 325/24;
- Decree of the Government of the Russian Federation dated 01/29/1992 No. 176-R.
District coefficients are taken into account when calculating not only sick leave, but also many other payments in favor of the employee.
A significant part of the regulations establishing coefficients was adopted back in the USSR. In the absence of newer sources of law, they are recognized as fully operational.
A complete list of district coefficients is available in ConsultantPlus. To view the Directory, get trial access to the legal system. It’s free.
The district coefficient is calculated on the salary regardless of the length of service of the person in general and in the region where the coefficient is valid, in particular. This is the difference between the financial indicator in question and another similar-purpose percentage surcharge (often referred to as the “northern surcharge”).
You can learn more about the application of district coefficients and “northern allowances” in the article “What benefits are provided to employees of the Far North?».
In which cases is the district coefficient calculated for sick leave
As we already know, the district coefficient is an indicator by which the salary of an employee working in a region for which the corresponding coefficient is determined by law is multiplied. In general, such multiplication is not carried out when calculating sick leave: This is due to the fact that disability benefits are calculated based on actual earnings (which have already been calculated and paid taking into account the established coefficients).
You can learn more about the specifics of calculating sick leave based on average earnings in the article “Is sick leave included in the calculation of average earnings?»
However, the district coefficient for calculating sick leave can still be applied if:
- The employee has an insurance record that does not exceed 6 months.
- The average monthly salary of an employee for the 2 years preceding the one in which the sick leave is issued is less than the minimum wage.
- The employee did not work under the Labor Code of the Russian Federation for 2 years preceding the year in which the sick leave is issued (and, accordingly, did not have a salary).
- The employee violated the treatment regime.
- The employee’s disability occurred due to intoxication.
Let’s take a closer look at the procedure for calculating sick leave in these cases in practice.
Calculation of sick leave with a coefficient: nuances
In all these cases (if at least 1 of the listed conditions is met), the sick leave is calculated according to the minimum wage. In most cases, the calculation formula will be as follows:
VN = KB × (MINIMUM wage × 24/730) × K,
where:
VN — disability payment;
KB — number of sick days of the employee;
K is an experience coefficient equal to 0.6 for an employee with less than 5 years of experience, 0.8 for 5 years of experience, 8 years, 1 for more than 8 years of experience.
An example of calculating benefits when the average monthly salary of an employee is less than the minimum wage, from ConsultantPlus:
From July 16 to July 22, 2024, according to the sick list, the employee was ill.He was hired in July 2024. Up to this point, he had no insurance experience and earnings, which are taken into account when calculating benefits.
In this case, the sick leave must be calculated based on the minimum wage.
For the calculation algorithm, see the ConsultantPlus. Trial access to the system is available for free.
If the employee’s length of service is less than 6 months, then a slightly different calculation formula based on the minimum wage is applied:
VN = KB × (Minimum wage/Number of calendar days in the month of illness).
An example of calculating benefits for an employee with an insurance record of less than six months and an average monthly salary greater than the minimum wage from ConsultantPlus:
From June 27 to July 4, 2024, according to the sick list, the employee was ill.
The average daily earnings of an employee for the billing period is 1050 rubles.The employee’s insurance record as of the date of temporary disability is 5 months.The calculation of temporary disability benefits in such a situation will be as follows.
See the full example in the ConsultantPlus. Trial access to the system is free.
The minimum wage is taken as of the date of opening of the employee’s sick leave. If, after the beginning of the period of disability, a regulatory act came into force that established a new minimum wage, then nevertheless the one approved by the previously valid regulatory act is used.
If a district coefficient is adopted in the region (municipality) where a person who is on sick leave is employed, you can see the order of its application using the examples below.
Examples of calculating benefits based on the district coefficient from ConsultantPlus:
1. The average daily earnings of an employee are less than the average daily earnings calculated based on the minimum wage set taking into account the coefficient at the date of onset of illness
The employee works in an area where the district coefficient is 1.4. From July 13 to 22, 2024, he was ill.
The average daily earnings of an employee, calculated for the period 2022-2023, amounted to 630 rubles.
The employee’s insurance record at the date of the onset of illness is 9 years.
The calculation of temporary disability benefits in this situation is as follows.
…
2. The employee’s insurance record is less than 6 months
The employee works in an area where the district coefficient is 1.15. From July 11 to July 15, 2024, he was ill.
The actual average daily earnings of an employee, calculated for the period 2022-2023, amounted to 1,210 rubles. It is within the limits set out in Law No. 255-FZ for the amount of average daily earnings used in calculating benefits.
The employee’s insurance record at the date of the onset of illness is 5 months.
The calculation of temporary disability benefits in this situation is as follows.
…
You can view the full examples in ConsultantPlus by getting free trial access to the system.
Results
The district coefficient for calculating sick leave is applied only in cases where the amount of temporary disability allowance is calculated based on the minimum wage. This is due to the fact that the corresponding coefficient is “automatically” taken into account in the average earnings, on the basis of which the sick leave is calculated in the general case.
You can learn more about the application of the district coefficient in various areas of labor relations in the articles:
- «What is the amount of the allowance for the shift method of work?”;
- “The amount of the northern allowance in the Far North is 2023-2024”.