The article deals with the problem of rationing of compensation payments for field and expeditionary works. The concepts of field allowances and field work are defined. Legal regulations of field allowances rationing for enterprises of different ownership forms are analyzed. Allowances and compensations for field work and work in shifts are compared. The reasons for abolition of field work compensation limits for tax purposes while retaining those for work in shifts are discussed. Impact of field allowances regulations on social security of employees, working in field or involved in work of expeditionary nature, as well as on revenues of municipal budgets are substantiated. Examples of field allowances regulations adopted in the Russian Federation for organizations of different industrial branches financed from the state budget are given. Necessity of rationing of field allowances standards on scientific basis is proved. Scientific methods of field allowances rationing that can be used in the calculation of payment standards are presented.
field allowances, compensation, field conditions, rationing, the rate of tax on income of individuals.
В настоящее время российское трудовое законодательство, касающееся особенностей труда на территориях Крайнего Севера, нуждается в совершенствовании по нескольким направлениям. Одним из таких направлений является совершенствование порядка и размеров компенсационных выплат работникам, которые трудятся в полевых условиях или участвуют в работах экспедиционного характера. В целях возмещения дополнительных затрат, связанных с исполнением трудовых обязанностей с проживанием вне места постоянного жительства, работникам полагаются такие компенсационные выплаты, как полевое довольствие. Сегодня как в государственном, так и в частном секторе работники, которые трудятся в полевых условиях, сталкиваются с проблемой социальной незащищенности, когда сумма полевого довольствия указывается минимальной (например, всего 100 руб. в сутки) [1], либо когда сумма полевого довольствия завышается за счет понижения заработной платы и работнику не идет начисление социальных страховых выплат, а также размер полевого довольствия не учитывается при исчислении среднего заработка, т.е. при исчислении отпускных, больничных и пр.
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