Reducing factor. Reduction factor calculation

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

The reduction factor is the value by which the base value is multiplied to reduce the result. It is used in various sectors of the economy: construction, taxation, electrical engineering, and even he althcare. Consider the options for its use in more detail.

Standard pattern

In 2017, provisions came into force regarding the application of a reduction factor when calculating pensions for the military. As usual, the minimum amount of work experience and the amount of coefficients required to calculate the pension have increased. To retire in 2017, you need to have 11.4 points and 8 years of service. Pensions are awarded to civil servants at the age of 55.5 (F) and 60.5 years (M), provided that they have served in the state structure for fifteen and a half years. Self-employed categories of the population must transfer 23.4 thousand rubles to the budget for the year. in the form of contributions to the OPS.

All social payments should be indexed annually to the inflation rate of the previous year. Due to the lack of budgetary funds, the government decided to index pension savings by only 4% and payone-time 5000 rub. to all persons listed as pensioners as of December 31, 2016. The payment was made according to a special schedule from 13 to 28 January. The inflation rate in 2016 was 5.4%, and social payments were indexed by 5.8%.

According to Rosstat, the number of working pensioners is 36% of their total number. It is believed that such categories of citizens are better off, since in addition to their salary, they also receive a pension. Therefore, social benefits for such citizens are not indexed until they stop working.

Military pensions

The increase in payments to military personnel is carried out by increasing their salaries, reducing the coefficient, indexing the insurance pension to inflation and length of service. This rule applies to employees of the Ministry of Internal Affairs, the Federal Penitentiary Service, the Ministry of Emergency Situations, etc.

Pensions for military personnel are divided into 3 types:

• For more than 12 years of service and 6 months in military service.
• In case of loss of a breadwinner, a pension is paid to the children and family members of a serviceman.
• Disability due to illness or service.

Money allowance is the salary of a serviceman, which consists of a rate and allowances. The latter are credited monthly to the salary for:

• length of service - 10-40%;
• classiness - 5-30%;
• work with classified information - 65%;
• service under special conditions - up to 100%;
• conscientious performance of duties - up to 300% annually.

Adopted in 2012The reduction factor for retired military personnel does not apply to military judges, prosecutors, investigators, and federal civil servants.

In 1993, a reduction coefficient of pension to monetary allowance (DD) was appointed at the level of 53%. It increases by 2% annually. In 2017, the increase in military pensions was carried out by increasing the DD to 72.23%. Military pensioners also received a one-time payment of 5,000 rubles in 2017

Example 1

A serviceman in the position of a platoon commander retires with a salary of 20,000 rubles. For the rank of captain, his salary increases by 11 thousand. The bonus for 22 years of service is 30%:

(20 + 11) x 0, 30=9.3 thousand rubles

The basis for calculating the pension is 20 + 11 + 9, 3=40.3 thousand rubles.

Next, the amount of allowance is adjusted for coefficients. For a service life of more than 20 years, a surcharge of 50% of salary is provided. For every year after the 20th, another 3% is added. In our case, the premium is 56%. The resulting value is adjusted by a reduction factor, which in 2017 is 64%:

40, 3 x 0.56 x 0.64=RUB 14,443

Next, the district coefficient is applied, for example, in the Krasnodar Territory it is 1, 3. We have:

14,443 x 1.3=18,775.9 rubles – the amount of accrued pension.

Planned changes

As of 2017, there were 45 million pensioners. Average life expectancy is just over 72 years. Therefore, the question of raising the retirement ageinevitable. In 2017, it will be increased only for civil servants to 60 years for women and 65 for men. As for other categories of citizens, this issue will be considered after the presidential elections in 2018.

According to analysts, in 2017 the inflation rate will be 4%. Payments in 2018 will be indexed by the corresponding amount. Already today, the PFR budget includes the indexation of social pensions for 3 years in advance:

• 2017- 1.5%;
• 2018 - 4.5%;
• 2019 – 9.6%.

Use of reducing coefficients in ERUs

In 2015, a law was adopted, which de alt with the reduction of tax pressure on entrepreneurs and deshadowing the wages of workers. Disputes about the appropriateness of the document do not subside, as well as questions about the calculation of the indicator.

The reduction factor in ERUs is the amount by which the payment of the social contribution is reduced. The indicator is indicated to the nearest thousandth. Its minimum size is 0.4. The “preferential” value applies to salaries, bonuses, payments under civil contracts, pregnancy assistance, and disability payments. To apply such a coefficient, three requirements must be met simultaneously:

• Increase the social contribution base in the reporting period by 1 person by at least 20%.
• The average monthly payment per person should not decrease compared to the previous year.
• The total number of insured persons should not be twice the same figure forlast year.

Since entrepreneurs calculate all taxes in 1C, let's see how the reduction coefficient is calculated in this program.

Calculation of tax in 1С

First of all, you need to calculate the salary of all employees. Based on this value, the value of the coefficient will be calculated. Calculations are made on the Payroll Contributions tab of the Payroll document.

At the next step, you need to add a new entry to the information register "Funds of payroll contributions". By clicking on the "Calculate by indicators" button, the average base of ERUs for the current year, for the last year and the reduction coefficient will be calculated. Before you can apply these conditions, you must run data validation. If all legal requirements are met with the coefficient applied, then a checkbox will be displayed at the bottom of the document opposite each of the parameters. If at least one of the conditions is not met, then the reduction factor cannot be applied. By default, the value of the indicator will be "1". All calculations in the table will have to be adjusted manually. Next, you need to refill the “Contributions to the Payroll” tab using the “Contribution Recalculation Assistant” processing. The final stage is the formation of postings in regulated accounting.

Reducing factors to HP and SP

The job of cost estimators is to calculate the amount of expenses (estimates) for the performance of certain works or services. Most often, such specialists are required in construction organizations and industrial facilities when it is necessary to calculateoverhead costs (NR) and estimated profit (SP). The calculation of the reduction factor depends on the indexing of the estimated cost.

Indexation may affect each item of expenditure or only the amount of direct costs in the estimate (CMP). What reduction factor is used in each case? If each cost item is indexed, then the coefficient depends on the type of work. For new construction and reconstruction of residential facilities, the value of the indicators is 0.85 (to NR) and 0.80 (to SP), respectively. When implementing technological processes, the value of the coefficients increases to 0.90 and 0.85. If only direct costs are indexed, then the coefficients are not applied.

The indicated values are not used if work is underway on the construction of bridges, tunnels, subways, nuclear power plants. Organizations operating on the simplified tax system additionally apply a reduction factor of 0.94, however, they cannot apply a factor of 0.7 to overhead standards.

He althcare

Atherogenicity is the ratio of "bad" and "good" lipids in the human body. Doctors use the corresponding coefficient to assess the he alth of each person and identify the risks of developing cardiovascular diseases.

The coefficient gives a clear idea of what a person eats, at what level his metabolism is. It is measured in mmol/l of blood. The coefficient is calculated by the ratio of low density lipoproteins to high density lipoproteins. The norm is the value of the indicator inwithin 2, 2-3, 5 mmol / l. In some laboratories, the upper value is lowered to 3.0. If the atherogenic coefficient is lowered to 1.90-2.20, then this does not indicate the presence of diseases in the human body. The main reasons for the decline in the indicator:

• Regular use of statins to lower blood lipids;
• regular exercise (very rare, as a person with a metabolic disorder is often overweight);
• staying on a low cholesterol diet;
• taking estrogens, antifungals.

How to calculate?

The formula for calculating the coefficient of atherogenicity:

Ka=(CHLDL + CHLDL) / HDL or Ka=(Total Cholesterol - HDL) / HDL where:

• CHLDL - low density lipoprotein cholesterol;
• HDL - high density lipoprotein cholesterol.

A coefficient value of more than 4 means that cholesterol plaques accumulate on the walls of blood vessels, which reduce the clearance of channels.

Electrical engineering

The action of the transformer is based on induction. When the current passes through the primary winding, a magnetic flux is formed in the core, which excites an EMF. It exists only inside the core and is the same in all sections. The EMF value is determined in each turn. Based on the current resistance in each winding, the type of equipment is determined. The step-down transformer ratio is less than 1, and the step-up transformer is greater than one.

Depreciation

Since 2009years, reduction factors are also applied to depreciation objects. The right to use them should be enshrined in the accounting policy of the organization and in the corresponding order. An enterprise can use only one coefficient in a fixed amount.

Coefficient 2 can be used in aggressive environments or high shifts. This term refers to a combination of factors that cause increased wear of an object during operation, contact with an explosive, flammable, toxic environment, as a result of which an emergency situation may arise. This category also includes OS that are used in winter at low temperatures or in the absence of roads. The taxpayer determines the list of such objects independently, taking into account the requirements of technical documentation. The coefficient is applied only in those months when the conditions for its application are met.

Under "increased shift" means the use of equipment in technological processes, the duration of which is timed to the duration of the work shift. That is, with a round-the-clock or three-shift operation of equipment, an organization can apply a depreciation factor of 2 to the basic rate.

The coefficient applies only to those objects that are registered with the enterprise. OS transferred for gratuitous use, for conservation, being under reconstruction and modernization, are excluded from this list.

Example 2

Organization purchased equipment on lease. The cost of fixed assets under the contract is 1.75 million rubles. According to accounting policy, depreciation is charged on a straight-line basis. According to the OS classification, the purchased equipment belongs to the fourth group, that is, its useful life is 7 years. NU has a depreciation period of 84 months using a factor of 3.

Depreciation rate=1: 84 x 100=1.19%.

Acrued monthly=1.75 x 1.19% x 3=0.062475 million rubles

That is, 62,475 rubles are charged per month

Let's change the conditions of the previous example. According to the rules of accounting policy, depreciation will be charged on a non-linear basis. Art. 259 of the Tax Code provides for a depreciation rate for leasing agreements at the level of 3.8%.

Depreciation amount=1.75 x 0.038 x 3=0.1995 million rubles.

That is, 199,500 rubles are charged per month