A reduction factor is the value by which the base value is multiplied to underestimate the result. It is used in various areas of the economy: construction, taxation, electrical engineering, and even in healthcare. Consider the options for its application in more detail.
Standard circuit
In 2017, provisions came into force regarding the application of a reduction factor in calculating military pensions. As usual, the minimum number of seniority and the sum of the coefficients necessary for calculating the pension have increased. To retire in 2017, you need to have 11.4 points and 8 years of experience. Civil servants receive pensions 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 for the year should transfer 23.4 thousand rubles to the budget. in the form of deductions to the OPS.
All social benefits should be indexed annually by the inflation rate of last year. Due to the lack of budget funds, the government decided to index pension savings by only 4% and pay a one-time 5000 rubles. to all persons registered as retirees as of December 31, 2016. Payment was made according to a special schedule from January 13 to 28. 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 salaries 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 years of service. This rule applies to employees of the Ministry of Internal Affairs, the Federal Penitentiary Service, the Ministry of Emergencies, etc.
Pension for military personnel is divided into 3 types:
- For service more than 12 years and 6 months in military service.
- Upon loss of the breadwinner, the pension is paid to the children and family members of the military serviceman.
- Disability after illness or during service.
Cash allowance is the salary of a soldier, which consists of a rate and allowances. The latter are accrued monthly to salary for:
- length of service - 10-40%;
- classiness - 5-30%;
- work with classified information - 65%;
- service in special conditions - up to 100%;
- conscientious performance of duties - up to 300% annually.
The downward coefficient adopted in 2012 for retired military personnel does not apply to military judges, prosecutors, employees of the investigative committee and federal civil servants.
In 1993, a decreasing coefficient of pension to monetary allowance (DD) was assigned at the level of 53%. Every year it increases by 2%. In 2017, an increase in military pensions was carried out by increasing the DD to 72.23%. In 2017, military pensioners also received a lump sum payment of 5,000 rubles.
Example 1
A serviceman as a platoon commander retires with a salary of 20 thousand rubles. For the rank of captain, his salary increases by 11 thousand. The bonus for the length of service of 22 years is 30%:
(20 + 11) x 0.30 = 9.3 thousand rubles.
The base for calculating the pension is 20 + 11 + 9.3 = 40.3 thousand rubles.
Further, the amount of monetary allowance is adjusted for the coefficients. For a service life of more than 20 years, an allowance of 50% of the salary is provided. For each year after the 20th, another 3% is added. In our case, the premium is 56%. The resulting value is adjusted for a reduction factor, which in 2017 is 64%:
40.3 x 0.56 x 0.64 = 14,443 rubles.
Then 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. - amount of accrued pension.
Planned changes
As of 2017, 45 million pensioners were recorded. Life expectancy is just over 72 years. Therefore, the question of raising the retirement age is inevitable. In 2017, it will be increased only for civil servants to the level of 60 years for women and 65 for men. As for the remaining categories of citizens, this issue will be considered after the 2018 presidential election.
According to analysts, in 2017 the inflation rate will be 4%. Payments in 2018 will be indexed by an appropriate amount. Already today, the Pension Fund budgeted for indexing social pensions for 3 years in advance:
- 2017- 1.5%;
- 2018 - 4.5%;
- 2019 - 9.6%.
Use of reduction factors in ERUs
In 2015, a law was passed, which dealt with reducing tax pressure on entrepreneurs and detailing the wages of workers. Disputes about the advisability 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, payable under civil contracts, pregnancy assistance, and disability benefits. To apply this coefficient, you must simultaneously fulfill three requirements:
- To increase the base of social contribution 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 twice exceed the same indicator for the last year.
Since entrepreneurs calculate all taxes in 1C, let’s see how the reduction factor is calculated in this program.
Calculation of tax in 1C
The first thing you need to pay salaries to all employees. Based on this value, the coefficient value will be calculated. Settlements are made on the tab "Payroll Contributions" of the document "Payroll".
At the next stage, you need to add a new entry in the register of information “Payroll Contribution Factors”. By clicking on the button “Calculate by indicators”, the average ERU base for the current year, last year and a decreasing coefficient will be calculated. Before applying these conditions, you need to run data validation. If using the coefficient all the requirements of the law are met, then a flag will be displayed at the bottom of the document opposite each of the parameters. If at least one of the conditions is not fulfilled, then applying the reduction factor will fail. 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 PHOT” tab using the processing “Contribution recount assistant”. The final stage is the formation of postings in regulated accounting.
Decreasing coefficients for HP and SP
The work of estimators consists in calculating 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 calculate overhead costs (NR) and estimated profit (JV). 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 (construction and installation). What is the reduction factor used in each case? If each cost item is indexed, then the coefficient depends on the type of work. With new construction and reconstruction of residential facilities, the value of the indicators is 0.85 (to NR) and 0.80 (to the joint venture), respectively. In the implementation of technological processes, the value of the coefficients rises 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, underground, nuclear plants. Organizations working on the simplified tax system, additionally apply a reduction factor of 0.94, however, they cannot apply the coefficient of 0.7 to the norms of overhead costs.
Healthcare
Atherogenicity is the ratio of “bad” and “good” lipids in the human body. Doctors use the appropriate coefficient to assess the health 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 is his metabolism. 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 considered the value of the indicator in the range of 2.2-3.5 mmol / l. In some laboratories, the upper value is reduced to 3.0. If the atherogenic coefficient is reduced to 1.90-2.20, then this does not mean the presence of diseases in the human body. The main reasons for the decline:
- regular use of statins to lower blood lipids;
- regular exercise (extremely rare, as a person with a metabolic disorder is often overweight);
- stay on a low cholesterol diet;
- taking estrogens, antifungal drugs.
How to calculate?
The formula for calculating the atherogenic coefficient:
Ka = (HLPNP + HLPONP) / HLPVP or Ka = (Total cholesterol - HLPVP) / HDL, where:
- HLPNP - cholesterol low density lipoproteins;
- HLPVP - 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 lumen of the channels.
Electrical Engineering
The operation of the transformer is based on induction. When the current passes through the primary winding, a magnetic flux forms in the core, which excites EMF. It exists only inside the core and is the same in all sections. The value of the EMF is determined in each turn. Based on the current resistance in each winding, the type of equipment is determined. The coefficient of the step-down transformer is less than 1, and the step-up ratio is more than one.
Depreciation
Since 2009, reduction factors have also been applied to depreciation objects. The right to use them should be enshrined in the accounting policies of the organization and in the relevant order. An entity may use only one coefficient in a fixed amount.
Coefficient 2 can be used in an aggressive environment or high shift. This term refers to a combination of factors that cause increased wear of an object during operation, contact with an explosive, fire hazardous, toxic environment, as a result of which an emergency situation can occur. OSs that are used in winter at low temperatures or in the absence of highways also fall into this category. 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 use are observed.
Under the "increased shift" means the use of equipment in technological processes, the duration of which is confined to the duration of the work shift. That is, during round-the-clock or three-shift operation of equipment, an organization can apply a depreciation coefficient of 2 to the basic rate.
The coefficient applies only to those objects that are registered with the company. OS transferred for gratuitous use for conservation, being under reconstruction and modernization are excluded from this list.
Example 2
The organization acquired equipment on lease. The cost of fixed assets under the contract is 1.75 million rubles. According to the rules of accounting policies, depreciation is charged on a straight-line basis. According to the OS classification, the acquired equipment belongs to the facilities of the fourth group, that is, its useful life is 7 years. For NU, a depreciation period of 84 months is established using a coefficient of 3.
Depreciation rate = 1: 84 x 100 = 1.19%.
Monthly accrued = 1.75 x 1.19% x 3 = 0.062475 million rubles.
That is, 62 475 rubles are charged per month.
Change the conditions of the previous example. According to the rules of accounting policies, depreciation will be charged using the non-linear method. Art. 259 of the Tax Code stipulate a depreciation rate for leasing agreements at the level of 3.8%.
Amortization amount = 1.75 x 0.038 x 3 = 0.1995 million rubles.
That is, 199 500 rubles are charged per month.