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District coefficients are designed to compensate for differences in the cost of living of the population in the northern and eastern regions compared to the central and southern regions due to the unequal needs of the population. On the basis of the content analysis of the legislation the authors showed that in order to improve the legislation on regional coefficients to the wages of workers in areas with unfavorable natural and climatic conditions for the population, it is necessary to prepare new methodological approaches to determining the size of regional coefficients on the basis of the minimum (recovery) budget or the minimum consumer budget and to introduce the practice of establishing uniform regional coefficients for the wages of all employees of enterprises, organizations and institutions in the constituent entity of the Russian Federation or in municipal districts and urban districts within the constituent entity of the Russian Federation.

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Analysis of the practice of establishing the size of regional coefficients to the wages of workers in areas with unfavourable natural and climatic conditions and proposals for its improvement