Encyclopedia

Coefficient K

5 October 2026, 09:50

The coefficient K is a factor used to calculate the amount of old-age insurance pension, equal to 1, and for calculating the amount of disability insurance pension (in the case of loss of a breadwinner) - the ratio of the standard duration of the insured employment period of the disabled person (deceased breadwinner) (in months) as of the day on which the disability insurance pension is assigned (as of the day of death of the breadwinner), to 180 months. In this regard, the standard duration of the insured employment period up to the age of 19 years for the disabled person (deceased breadwinner) is 12 months and increases by 4 months for each full year of age starting from 19 years, but not more than 180 months¹.

Coefficient K - in the case where the degree of depletion of reserves on a specific subsoil area is greater than or equal to 0.8 and less than or equal to 1, coefficient K is calculated using the following formula: N K = 3.8 - 3.5 x _, in V where N - the total accumulated oil production on a specific subsoil area (including losses during extraction) according to data from the state balance of mineral reserves approved in the year preceding the tax period; V - initial recoverable oil reserves, approved in accordance with established procedures taking into account increases and write-offs of oil reserves, and determined as the sum of recoverable reserves of all categories on January 1, 2006, and accumulated production since the start of development of a specific subsoil area according to data from the state balance of mineral reserves as of January 1, 2006. In the event that reserves of oil for a specific subsoil plot were not placed on the state balance of mineral reserves as of January 1, 2006, initial recoverable oil reserves (V) are determined based on data from the state balance of mineral reserves as of January 1 of the year following the year in which the oil reserves for this subsoil plot were first placed on the state balance of mineral reserves. In the event that the degree of depletion of reserves for a specific subsoil plot exceeds 1, coefficient K is taken to be equal to 0.3. In other cases not specified in paragraphs two and six of this subsection, coefficient K is taken to be equal to 1 (ceased to be effective as of May 1, 2019)².

The coefficient K — in the case where oil reserves are placed on the state balance of mineral reserves in the year preceding the tax period or in the tax period year, the amount of accumulated oil production on a specific subsurface area (N) and initial recoverable oil reserves (V ) for applying the coefficient K are determined by the taxpayer independently based on the conclusion of the state expert evaluation of oil reserves approved by the federal executive authority responsible, in accordance with established procedures, for maintaining the state balance of mineral reserves, and after approval of the state balance of mineral reserves are refined in accordance with the procedure established by this paragraph. In the case where, according to this paragraph, the amount of initial recoverable reserves (V ) of a specific subsurface area z exceeds or equals 5 million tons and (or) the degree of depletion of reserves (C ) of a specific subsurface area exceeds 0.05, the coefficient K is taken as equal to 1. In the case where the amount of accumulated oil production on a specific subsurface area (N) exceeds the initial recoverable reserves of oil (V), the coefficient K used in the calculation according to the formula provided in this paragraph is applied to the amount of excess, and the coefficient K is equal to 1 (ceased to be effective as of 2019-05-01)³.

Federal Law of December 28, 2013 No. 400-FZ "On Pension Insurance". 2013, as amended on January 1, 2023, Article 15, paragraph 11. ↩
Tax Code of the Russian Federation, as amended on January 1, 2019, Article 342.5, paragraph 2, ceased to be in force on May 1, 2019 // RSZ RF. 2000. No. 32. Art. 3340. ↩
Tax Code of the Russian Federation, as amended on January 1, 2019, Article 342.5, paragraph 3, ceased to be in force on May 1, 2019 // RSZ RF. 2000. No. 32. Art. 3340. ↩

Download