Rosstat indexation of wages. Calculation of salary indexation

Inflationary processes every year depreciate the national currency of Russia more and more. To minimize possible losses at enterprises, indexation should be carried out wages- this is an increase in monthly wages for work, taking into account the increase in prices for services and products. The procedure for calculating the amount of the increase is based on official data - the inflation rate calculated by the Federal State Statistics Service (Rosstat).

Legal Framework

The need for wage indexation due to an increase in consumer prices is enshrined in Article 134 of the Labor Code Russian Federation(TC RF). According to this document, the procedure for conducting the process of increasing the earnings of employees depends on the organizational and legal form of the organization, but applies to all subjects labor law employing the labor of hired workers:

• Budget structures (bodies local government, municipal institutions etc.) do it in accordance with the norms of labor law.
• Other employers are additionally guided by an industry agreement, a collective agreement, local regulations, etc.

The need to increase labor payments employees with an increase in consumer prices for the year by 101% or more is provided for by law. With a constant increase in inflation, this will be an annual indexation of wages, but this process will stop if economic situation improve in the country. Another important factor determining the size and implementation of the increase in material support for government employees is the budget capacity. If the state does not have the necessary funds for payments, then the indexation of employees' salaries will not be carried out.

Collective agreement and internal documents of the organization

The law does not establish the procedure for indexing labor payments for employees of non-budgetary organizations, therefore, the employer must independently fix it in local regulations. This duty is imputed by Letter Federal Service on labor and employment (Rostrud) No. 1073-6-1 dated 04/19/2010. Violation of this requirement (for example, the refusal of the director to index the salaries of employees) entails liability. According to Article 5.27.1 of the Code on administrative offenses Russian Federation (CAO RF) the fine is 35,000-50,000 rubles.

The vagueness of the requirements of the Labor Code of the Russian Federation on the need to increase the earnings of workers due to rising prices gives rise to different interpretations, perplexing the heads of the enterprise. The question of the need for wage indexation was considered by the Constitutional Court of the Russian Federation (CC RF). The verdict was unequivocal - indexation of earnings is mandatory for all employees, and must be carried out in the manner determined by the management of the enterprise. In this matter, the Constitutional Court of the Russian Federation does not take sides, and equally protects the rights of both employees and the administration of the organization.

The purpose and objectives of salary indexation

A common stereotype is that the indexation of labor payments means an increase in them to compensate for the decrease in the purchasing power of the ruble, but this is not entirely true. The main task pursued in this case is the correlation of wages and inflation rates. At the same time, the situation is also possible when, with an increase in the purchasing value of the national currency (or denomination), payments from employees who are involved in the implementation job duties, will be recalculated downward.

Distinctive features

Indexing is often confused with a pay rise. They have a similar result (an increase in the amount of money that an employee receives every month), but they are completely different processes. The main difference between them lies in the motivation behind these actions:

• Increasing the employee's earnings is carried out at the initiative of the head, may have an arbitrary size and concern individual representatives of the enterprise team (for example, only top managers). Often this process does not have a periodicity and is associated with an improvement in the economic performance of the organization.
• The indexation of the salary of employees is a legal obligation of the head of the enterprise and applies to all officially registered employees (because only they can be subject to the provisions of labor law). The need for this process is determined by the macroeconomic situation (increase in inflation), and the minimum size is rigidly fixed by the calculations of Rosstat.

Is an employer required to index wages?

The law determines that the administration of the enterprise must ensure that the level of growth in consumer prices corresponds to increases in labor payments to employees. If this procedure is not carried out, the employee can file a complaint with the State Labor Inspectorate (SLI) or file a lawsuit in order to protect his rights. The reason for this may be the situation:

• The absence of a local regulatory act in an extra-budgetary organization that considers the procedure for indexing wages. The penalty for this violation is discussed above. For government agencies, the presence of such a document is not necessary, because they are completely guided by the norms of labor legislation.
• The presence at the enterprise of a local act on raising the wages of employees due to inflation (for example, this is a developed and adopted regulation on wage indexation), but its non-application in practice. In this case, upon completion of the trial (or inspection by the GIT inspector), the employee may be assigned an underpaid amount and additional interest from it as compensation. The timeliness of filing a claim is important - this is given a three-month period after earnings should be increased. If there is a delay in filing a claim, the court will not consider it.

Indexing coefficient

The basis for calculating the amount of increase in employees' earnings due to a decrease in the purchasing power of the national currency is the indicators of Rosstat. This organization calculates the inflation rate by which the indexation coefficient is determined. These two concepts should not be confused. The difference is that:

• The inflation rate (UI) is a statistical value that characterizes the economic processes in society.
• The indexation coefficient (KI) is an accounting indicator used to determine the final salary.

Knowing the first value, it is easy to find the second one: KI=(UI+100)/100. For example, for an inflation rate of 2.5%, the indexation coefficient will be 1.025, and so on. At the same time, it is important that this formula can be used to calculate the minimum CI value for a specific CI indicator (which is used by budgetary organizations). In practice, the inflation rate can be even more significant.

An important difference between UI and CI is that if the first indicator is unchanged within a certain chronological interval (year, quarter, month), then the second one retains the same value only in relation to the sphere of budgetary organizations. Commercial structures, in order to obtain an optimal result, can use indicators based on their own calculations, it is only important that the result is not less than the minimum CI. For example, according to Decree of the Government of the Russian Federation No. 2716-r dated December 6, 2017, the inflation rate for 2017 was 4%. Means:

• The indexation coefficient for the salaries of state employees in 2019, calculated on the basis of this UI value, is 1.04.
• CI for earnings in the non-budgetary sphere cannot be less than 1.04. Exceeding this value is permissible - in this case, the accounting department is the basis for calculations commercial enterprise can take growth momentum minimum size wages (minimum wage), the living wage for a particular region or the official consumer price index (both for a year and for shorter chronological intervals - a quarter, a month).

Periodicity

For public sector traditional is the annual increase in wages to counteract inflationary processes. Commercial organizations may do this more often. The frequency of this process is fixed in the collective agreement or other local normative act, and is obligatory for execution by the accounting department. In practice, salary increases in non-budgetary organizations are carried out annually or quarterly (you should be interested in this when applying for a job). More frequent changes in the amount of payments greatly complicates accounting.

Indexing methods

There are two options for calculating CI, which are used by accounting. Depending on the calculation method, salary indexing will be:

• Retrospective - using the inflation rate indicator for the previous period (Rosstat data and other statistical indicators).
• Expected - applying economic forecasts of changes in the price level for the near future.

Ideally, the calculated indexing coefficient should combine both of these indicators, that is, use actual data on inflationary processes and look into the future, slightly ahead of the situation. But in practice, this is often complicated by the budget deficit (both state and individual organizations), which is enough only for payments under a simple (retrospective) scheme.

Order of conduct

It is not difficult to carry out a set of measures to index wages in a budgetary organization, because the size of the IA is determined in advance by the Government of the Russian Federation and there is a ready-made legal framework on this issue. For commercial structures, it is necessary to have an internal regulatory act on this issue. Step-by-step instruction on the increase in the earnings of employees due to inflationary processes is as follows:

1. The organization needs to prepare and approve a local regulation regarding indexation. An option would be to include relevant information in the collective agreement or regulation on remuneration.
2. The administration of the enterprise must familiarize the employees with this document against signature.
3. The director needs to issue an order to index the earnings of employees.
4. The document drawn up in the previous paragraph must be brought to the attention of the organization's staff.
5. The manager needs to approve the staffing table, taking into account new changes in the remuneration of employees.
6. It is necessary to conclude an additional agreement with employees to the current employment contract, fixing the new salary.

Documenting

The local normative act, which refers to the indexation of employees' salaries at the enterprise, in addition to mentioning this procedure, must necessarily include a description of its implementation. In an abbreviated form, this process is fixed in the employment contract, which is concluded with employees. Since, according to the law, the manager cannot unilaterally change this document, it means that all new rules regarding changes in the conditions of remuneration will be introduced only in agreement with the employee.

Calculation of salary indexation

By law, it is the responsibility of the employer to promptly increase the wages of employees due to inflation. The necessary data is given in the staffing table, and the result is calculated by the formula RZ \u003d PVZ x KI, where:

• RZ - salary after indexing;
• PVZ - the previous amount of earnings;
• CI - indexation coefficient (calculated according to the formula given above or in the manner specified in the regulation on remuneration).

By substituting specific indicators into this formula, you can get the desired result. For example, with an employee's salary of 50,000 rubles. and an indexation coefficient of 1.08, RZ = 50,000 rubles. x 1.08 = 54,000 rubles per month. As an alternative calculation option, you can use the salary indexation calculator, which is easy to find on the Internet. It is convenient to use when you need monthly detailing of calculations or the use of several variable indicators (for example, economic data for a particular region).

What part of earnings should be indexed

To compensate for the inflationary processes of the accounting department of an enterprise, it is necessary to apply the CI only to the indicators of the constant part of the salary. These include official salary employee, piece rate and tariff rate. In most situations, the remaining parts of labor income (bonuses, allowances and other payments) are expressed as a percentage of the main indicators, then they will be automatically indexed as well.

There may be cases when the additional part of the earnings is a fixed amount, fixed in the employment contract. In this case, there will be no automatic increase in bonus payments, which is unprofitable for the employees of the enterprise. In order for the compensation process to be complete and affect all components of the employee's earned income, it is required that the amount of such allowances to the basic salary must be included in the local regulation considering the indexation process.

Special calculation procedure for state employees and civil servants

Although the need to index the wages of employees is fixed in the legislation, there are features of its implementation depending on the organizational and legal form of the organization. For those who work in structures that have budget financing(including for civil servants and the military), there is a special procedure for calculating such payments. It lies in the fact that the salary increase is made not on the basis of the MI indicator, which is calculated by Rosstat, but according to the standards laid down in state budget.

How is the amount of vacation pay calculated, taking into account indexation

When calculating payments for a legal break from work, the accounting department of an enterprise must take into account various options for increasing wages. To calculate vacation pay, the formula OV \u003d (SZPI + SZDI) / 12 months / 29.3 days x NDO is used. With regard to indexing, a special conversion factor (KF) is used. It is found according to the formula KP \u003d SZPI / SZDI, as the ratio of the indicators of the two income options. The abbreviations used are:

• OV - vacation pay;
• SZPI - average earnings employee after promotion;
• SZDI - the same amount of income before indexation;
• NDO - the number of days of rest.

To calculate the SZPI and SZDI, a billing period of 12 months is taken. The application of the KP differs depending on when the increase in wages for inflationary reasons was carried out. For example, consider a situation where an employee with an earnings of 50,000 rubles per month before indexation and 55,000 rubles. - after it, has a rest from 01/15/2018 to 01/29/18 (14 days). For calculation average salary his income for 2017 is taken (KP = 55,000 rubles / 50,000 rubles = 1.1). The table shows different algorithms for calculating vacation pay (OV):

Timing of salary indexing	Algorithm for calculating the base for calculating vacation pay	Vacation allowance
In the billing period, for example, 10/1/2017.	The average earnings before indexing increases by the value of the CP.	OV \u003d ((50,000 rubles x 9 months x 1.1) + (55,000 rubles x 3 months)) / 12 months / 29.3 days x 14 days \u003d 26279.86 rubles.
After the billing period, but before the vacation, for example, 01/10/2018.	The calculated vacation pay is multiplied by the amount of the quota.	OV \u003d (50,000 rubles x 12 months) / 12 months / 29.3 days x 14 days x 1.1 \u003d 26279.86 rubles.
During the holidays, for example, 01/22/2018.	An increase by the value of the KP occurs with the OB for the days after the indexation of wages.	OV \u003d (50,000 rubles x 12 months) / 12 months / 29.3 days x 7 days) + (50,000 rubles x 12 months) / 12 months / 29.3 days x 7 days x 1.1) \u003d 25085, 32 p.
After the vacation, for example, 02/01/2018.	There is no pay increase.	Does not differ from the basic calculation: RH = (50,000 rubles x 12 months) / 12 months / 29.3 days x 14 days = 23,890.78 rubles.

The identity of the results in the first and second cases is caused by a simplified example using the same base for calculating vacation pay (income for 12 months without deductions and allowances). In practice, this is extremely rare, so the results will vary. In such situations, earlier indexing wages will be better for the employee.

Features of taxation

For an enterprise, there are two options for financing salary indexing - by referring costs to current expenses or using profits from previous years. Each option has tax implications and features of indication in fiscal reporting. This must be taken into account by the manager before choosing a way to increase the wages of employees of the enterprise. The table shows how the conditions of fiscal payments change depending on the specific tax and the source of funds for indexing the material security of employees:

Upgrade option	Type of fiscal payment
	income tax	Insurance deductions	Income tax individuals(personal income tax)
Due to current expenses of the enterprise	Amounts are taxed upon accrual	Contributions are made in both cases	In accordance with articles 208 and 209 of the Tax Code of the Russian Federation, the indexation supplement of the salary is its integral part and is subject to personal income tax
Using retained earnings from previous years	Accruals are not taken into account for taxation		In accordance with articles 225 and 226 of the Tax Code of the Russian Federation, the company, acting as a tax agent, withholds 13% of indexed earnings

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When applying for a job, an employee must familiarize himself with the local regulations in force within a particular enterprise, including the Regulations on remuneration, which approves the indexation process. If the company will have new conditions for raising wages to the level of inflation, then it is necessary to conclude additional agreements with already working employees, which define the corresponding changes. The regulation on remuneration establishes the following rules:

• timing of indexation;
• calculation formula;
• the period of acceptance of new amounts.

An example of a document: Regulations on the indexation of wages Order Indexation of wages can be issued by order. This is possible when the indexation clause is specified in the employee's employment contract. All employees must be familiarized with the order against signature.

Keep in mind: the absence of any of these items implies a violation of labor laws and entails consequences.

Calculation of salary indexation

This means that simply drafting an internal document is not enough.

Criteria for reviewing earnings in 2018 Wage indexation is a necessary procedure due to rising consumer prices. Rosstat monthly calculates consumer price indices and inflation rates for each region and all of Russia.

Based on these data, employers most often make the calculation of wage indexation. See also "Minimum Wage Today".

Salary indexation. salary index calculation example

This includes the indexation of wages in connection with the growth of consumer prices for goods and services, that is, taking into account inflation. At the same time, the condition on indexation of wages is extended to all persons who work under an employment contract (determination of the constitutional court of November 19, 2015 No.
№ 2618-

O). The judges noted that salary indexation is required for both state employees and employees of commercial companies. It turns out that the management of commercial structures should also take care of wage indexation in 2018.

Indexation of wages in budgetary organizations in 2018 Is indexation required for state employees in 2018? In this regard, it is worth saying that on January 1, 2018, the suspension of salary indexation for state employees in Russia expires. We are talking about the salaries of state civil servants, military personnel, judges and other persons who are in the public service (art.
Art.

Thus, the increase in wages is an issue that is completely in the zone of free decision of the company, organization that uses hired labor. Indexing is the responsibility of the employer. Moreover, the fact of the annual increase in wages does not affect the procedure for its implementation. That is, the employer can increase the wages of his employees, but this does not exclude the obligation to carry out its indexation in the prescribed manner. Wage indexation in 2017 The wage indexation procedure in 2017 did not undergo any changes. Budgetary organizations conduct it in the manner approved by the regulatory legal acts. Companies-employers will decide this issue at their discretion.
As before, the indexing system has a serious drawback - a delay of two months. This is the period required for its implementation.

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Attention

They believe that the lack of information about the indexation in 2018 is not a violation. Meanwhile, the organization must at least index the minimum wage.

Even despite the fact that there is no established procedure for its implementation today. See also “Minimum wage in 2018 in Russia”. By ignoring the need for indexation, employers may face unpleasant consequences in the event of the arrival of labor inspectors.
By the way, further decisions of the controllers may be different:

1. oblige to enter information about the procedure for indexing wages at the enterprise into a valid internal document or accept it in an organization new act about it;
2. will attract responsible persons to administrative responsibility in the form of a fine (Article 5.27 of the Code of Administrative Offenses of the Russian Federation).

Note that the second point is controversial.

At the same time, salary indexation can be carried out on the basis of changes for one month or for several at once. To get your bearings, you can view the values ​​of consumer price indices on the official website of Rossat for 2017. Wage indexation is a way to protect earnings from inflation due to rising consumer prices. The amount of wage indexation in 2018 may correspond to:

• the official consumer price index for the country or in a particular region (according to the results of a certain period, for example, a quarter, half a year, a year);
• the amount of inflation, which is established in the annual federal law or the law of the region in which the organization operates;
• growth of the subsistence level of the able-bodied population.

When calculating the indexation coefficient, the main indicator is not a mandatory value.

Indexation and formalities Despite the fact that strict legal requirements in terms of documentation there are no salary indexation mechanisms for private structures; experts recommend that businesses use a number of standard local regulations. Such as, for example, the Regulation on the indexation of wages.

It can be, for example, a document supplementing a standard employment contract. If you suddenly have to deal with inspection bodies, then the fact that the Regulations exist will help the company show its commitment to the norms of legal culture. In the document in question, experts still recommend fixing the points that reflect the dependence of intra-corporate indexation procedures on official inflation data.

1. indexing level. Due to the uncertainty of the question, it is permissible to bind this coefficient:

• to the index of consumer qualifications for a specific period in the region where the company is located or in Russia as a whole;
• to the officially recognized federal or regional level of inflation;
• to increase for the able-bodied population the subsistence level of the all-Russian or regional;
• to an increase in the minimum wage in the whole country or region.

If none of these indicators suit you, then nowhere is there an indication that it is impossible to establish a specific coefficient by which wages will be indexed regularly.

Online journal for an accountant

Latest economic news Questions about inflation are always of great interest to the citizens of the Russian Federation. If employees of commercial organizations have to rely on the integrity of their employer, then state employees - on the decision government agencies. In the first case, it is not necessary to rely on a collective agreement:

• firstly, there is not always a clause about indexing;
• secondly, most likely, the employer has provided a reservation about his financial ability.

By the way, this concept all blurry. Many employers may cite the crisis and the fall in their own income as grounds for refusing to index. Will there be an increase in public sector salaries? This issue remains closed for the time being. It is possible that indexation will be carried out after October 1, 2017. However, it is not yet possible to count on an increase.

How to calculate salary indexation

In 2013, the inflation index in relation to December 2012 was (presumably) - March - 104.3%; - June - 105.8%; - September - 104.6%; - December - 105.9%. Calculation of indexation of wages based on the daily rate.

Salary of locksmith Igrikov L.D. calculated at the daily rate. The daily rate at the end of December 2012 was 1,000 rubles/day.

LLC "Mir" indexed wages and the daily rate was recalculated. It amounted to: - from 01.04:1000 rubles/day. × 104.3% = 1043 rubles; - from 01.07:1000 rub./day × 105.8% = 1058 rubles; - from 01.10:1000 rub./day × 104.6% = 1046 rubles; - from 01.01 (from 01.01.2014): 1000 rubles/day × 105.9% = 1059 rubles.

Calculation of indexation of wages based on salary. Salary of locksmith Igrikov L.D. calculated based on salary.

The salary at the end of December 2012 amounted to 20,000 rubles per month.

How to calculate wage indexation in Ukraine

The calculation period includes the first and the settlement (last) day. The head of the organization is personally responsible for ensuring that wages are indexed in a timely manner at the enterprise entrusted to him. The decision of the Constitutional Court obliges employers to follow this. But often elementary greed does not allow the management to do this. After all, an addition of 200-300 rubles at a multi-hundred enterprise results in a substantial additional amount of payments. Penal sanctions are applied to such unscrupulous employers. Employees of the enterprise have the right to sue the manager for neglecting their direct duties and causing material damage to employees. Complaints about non-indexation of salaries are also accepted in State Inspectorate on labor (Article 353 of the Labor Code of the Russian Federation).

Interest or indexation

Vyacheslav Nestoliy, PhD in Law, Associate Professor of the Department of Business Law of the Irkutsk Law Institute (branch) of the Russian Law Academy of the Ministry of Justice of the Russian Federation.

For a long time, arbitration courts refused to index the funds awarded but not recovered, referring to the fact that in Art. 183 of the Arbitration Procedure Code of the Russian Federation, it is possible to index only in cases provided for by federal law or an agreement<1>. But the Decree No. 5338/12 of September 18, 2012 adopted by the Presidium of the Supreme Arbitration Court of the Russian Federation may change judicial practice.

<1>Decree of the FAS ZSO of 10.20.2011 N A03-12371 / 2003.

Statement of a question

The economic company filed an application to revise the Decree of the FAS MO dated November 13, 2012 in case No. A40-58946 / 11-158-256 due to new circumstances. As a new circumstance, the interpretation of legal norms contained in the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of September 18, 2012 N 5338/12 is indicated.

Based on this interpretation, it follows that in the event of non-execution of a court decision on any monetary obligation, regardless of whether it arose in material or procedural legal relations, the recoverer has the right, in order to compensate for his financial losses, to apply to the court for indexation of the funds awarded to him in the manner provided for by Art. 183 of the APC, or with a claim for the collection of interest for the use of someone else's in cash.

The Federal Antimonopoly Service of the Ministry of Defense pointed out that, in adopting the Decree of November 13, 2012, which the applicant requested to cancel, the cassation court proceeded from a different practice of applying legal norms than established by the Decree of the Presidium of the Supreme Arbitration Court of the Russian Federation of September 18, 2012 N 5338/12, taking into account the position formulated The Constitutional Court of the Russian Federation in Resolution No. 1-P of January 25, 2001. In this connection, the company's application is subject to satisfaction, and the Resolution of 11/13/2012 is canceled (Decree of the FAS MO of 03/05/2013 in case N A40-58946 / 11-158-256).

Indexing

We believe that there is no need to submit a claim for the recovery of interest for the use of other people's funds in the event of a delay in the execution of a court decision, if the issue of accruing interest at the stage of execution of a judicial act (in settlement proceedings) has already been resolved in a judicial act on the merits of the stated claim.

For example, solution Arbitration Court of Moscow dated October 25, 2012 in case No. A40-79728 / 12-6-744, the following were recovered from the electric grid company in favor of the energy sales company: a) a debt in the amount of 17 million 805 thousand rubles;

How to correctly calculate wage indexation - formulas, examples, calculation procedure

137 rub. 35 kopecks; b) interest for the use of other people's funds in the amount of 1 million 6 thousand 307 rubles. 28 kop.; c) interest for the use of other people's funds for the period from October 9, 2012 to the date of actual payment of the debt from the amount of the debt of 17 million 805 thousand 137 rubles. 35 kopecks, based on the Bank of Russia refinancing rate of 8% per annum, as well as the cost of paying the state fee in the amount of 115 thousand 90 rubles. 83 kop.

But interest cannot compensate for all the losses of the creditor if the amount of the principal debt (capital amount) has been affected by inflation. Before asking for interest under Art. 395 of the Civil Code of the Russian Federation at the stage of execution of a judicial act, it is necessary to subject the "capital amount" to indexation. According to the Definition of the Constitutional Court of the Russian Federation of March 20, 2008 N 244-O-P, rule part 1 of Art. 208 of the Code of Civil Procedure of the Russian Federation, which provides that the court that has considered the case may, at the request of the claimant, index the collected sums of money on the day of execution of the court decision, there is a procedural guarantee of protecting the property interests of the claimant from inflationary processes.

Therefore, Part 1 of Art. 208 of the Code of Civil Procedure of the Russian Federation does not imply a refusal by the court to index the amounts of money awarded in the event of non-execution of a court decision that has entered into force. Since indexation is a procedural guarantee, and interest under Art. 395 of the Civil Code of the Russian Federation - a form of liability for material civil law, then both percentages and indexation theoretically get along quite well together.

Formula Part 1 Art. 208 Code of Civil Procedure of the Russian Federation textually coincides with the rule of Art. 183 of the Arbitration Procedure Code of the Russian Federation, therefore, at present it is not possible to understand Art. 183 of the Arbitration Procedure Code of the Russian Federation otherwise than in accordance with the legal provision, which is contained in the Definition of the Constitutional Court of the Russian Federation of March 20, 2008 N 244-O-P.

It is impossible to understand the Decree of the Presidium of the Supreme Arbitration Court of the Russian Federation of September 18, 2012 N 5338/12 in the sense that a claimant who has not received the funds awarded to him has the opportunity to demand either indexation or interest for the use of other people's funds, despite the fact that the FAS MO in the Decree dated 04/01/2013 in case N A40-58946 / 11-158-256, it seems that he decided in this way.

Interest is calculated on the amount of the principal debt, on the capital amount, and the indexed amount is the same principal debt, only in a different nominal expression. The legal regime of funds collected as interest for the use of other people's funds is different from the legal regime of an indexed capital amount. According to part 3 of Art. 137 of the Federal Law of October 26, 2010 N 127-FZ "On Insolvency (Bankruptcy)", the claims of third-priority creditors are divided, firstly, into the principal amount of the debt and the interest that increases the principal amount of the debt (the payment for the use of money established by the contract or law - 809 of the Civil Code of the Russian Federation), and secondly, for losses in the form of lost profits, penalties (fines, penalties) and other financial sanctions. Money collected as interest for the use of other people's money belongs to the second group, and an indexed amount of money - to the first.

It follows that interest for the use of other people's funds is subject to accrual on the amount of the principal debt, the par value of which has changed after indexation. We recommend that an application for indexation and an application for accruing interest for the use of other people's funds be presented in one document, the first pleading paragraph of which contains a request for indexation of the principal debt, and the second paragraph - a request for interest on the indexed amount.

At the same time, it must be understood that the amount of money collected as interest for the use of other people's funds is not included in the capital amount, subsequently is not subject to indexation and does not increase with interest, with the only exception that the claimant and the debtor can replace the interest debt with a borrowed one. obligation in accordance with the permission of Art. 818 of the Civil Code of the Russian Federation when concluding a settlement agreement at the stage of execution of a court decision (part 1 of article 139 of the Arbitration Procedure Code of the Russian Federation).

If the court decision on the recovery of the principal debt does not contain an indication of the collection of interest on the day the debt is actually paid, the accrual of interest is carried out by the court not in private proceedings in which indexation is carried out, but in proceedings on an independent claim of the recoverer. Nevertheless, before filing a claim for the recovery of interest for the delay in the execution of a court decision, we believe that it is necessary to obtain a court ruling on the indexation of the amount recovered.

According to paragraph 39 of the Resolution of the Plenum of the Supreme Court of the Russian Federation dated January 26, 2010 N 1, non-payment of damages or improper performance of an obligation (payment of damages in a smaller amount than required) may serve as grounds for collecting interest in the manner provided for in paragraph

1 st. 395 of the Civil Code of the Russian Federation.

The above legal provision should be taken in conjunction with clause 23 of the Decree of the Plenum of the Supreme Court of the Russian Federation N 13, the Plenum of the Supreme Arbitration Court of the Russian Federation N 14 of 08.10.1998, according to which, when the court imposes on the party the obligation to compensate for the harm in money, on the side of the tortfeasor (delinquent) arises a monetary obligation to pay amounts determined by the court. From the moment when the court decision entered into force, unless otherwise specified in the law, on the amount determined in the decision in case of delay in its payment by the debtor, the creditor has the right to charge interest on the basis of paragraph 1 of Art. 395 of the Civil Code of the Russian Federation.

Therefore, the right of the claimant under the obligation of causing harm to charge interest on the amount awarded in case of delay in the execution of the court decision is recognized by the Plenum of the Supreme Court of the Russian Federation, and therefore a special court decision on this is not required. Interest may be calculated by the court on the basis of the calculation submitted by the claimant in private proceedings at the request of the claimant. Based on the results of the consideration, the court adopts a ruling, and then issues a writ of execution.

The Decree of the Plenum of the Supreme Court of the Russian Federation of January 26, 2010 N 1 speaks and on the indexation of the amounts awarded (clauses 4, 37), but it does not indicate that the victim can demand either interest on the awarded fixed amount, or its indexation, which confirms the correctness of our position, according to which the indexed amount of money is the same amount collected, but in a different nominal expression, on which interest can and should be charged.

inflation index

According to the position of the Constitutional Court of the Russian Federation, set out in the Ruling of March 25, 2003 N 49-O, the choice of indexation criteria is the prerogative of the legislator, who can set them, including depending on inflation, price increases, the dynamics of the cost of living, indicators of the subsistence minimum in the constituent entities of the Federation and across the Federation as a whole, while respecting constitutional principles justice, equality, proportionality, as well as stability and guarantee of the rights of citizens.

In accordance with paragraph 36 of the Decree of the Plenum of the Supreme Court of the Russian Federation of January 26, 2010 N 1, when resolving disputes in connection with an increase in the cost of living, the courts should bear in mind that, in accordance with the requirements of Art. 1091 of the Civil Code of the Russian Federation, the amounts of compensation for harm caused to the life or health of the victim are subject to indexation taking into account the level of inflation (Article 318 of the Civil Code of the Russian Federation) established in the federal law on the federal budget for the corresponding year. "The degree of rise in the cost of living (inflation rate) is established by federal laws for the corresponding financial year, which are the only official ones," the letter of the Russian Ministry of Finance dated 04/05/2007 N 08-04-14 / 589 says.

Nevertheless, when applying to the court with an application for indexation of compensation for harm caused to life and health, at the expense of federal budget the link to the Resolution of the Plenum is not correct today. “The court incorrectly applied the inflation rate in the amount when calculating the shortfall in compensation for harm to health, erroneously referring to paragraphs 36, 37 of the Resolution of the Plenum of the Supreme Court of the Russian Federation dated January 26, 2010 N 1, ignoring the direct indication of the law,” the Appellate ruling of the Irkutsk Regional Court dated August 16, 2012 in case No. 33-6694/12. You should be guided by the law on the federal budget, where there is a special indication of the amount of indexation of amounts recovered from the funds.

When the recovery is not levied on the funds of the federal budget, the courts, when deciding on indexation, apply Art. 1091 of the Civil Code of the Russian Federation. "The amounts of compensation paid to citizens for harm caused to the life or health of the victim are subject to change in proportion to the growth of the subsistence minimum per capita established in accordance with the law in the relevant subject of the Russian Federation at the place of residence of the victim, and in the absence of this amount in the corresponding subject of the Russian Federation, these amounts must be no less than the subsistence level per capita established in accordance with the law in the whole of the Russian Federation," the Appellate ruling of the Moscow Regional Court of December 11, 2012 in case No. 33-24224 says. Regional Court for this case applied Decree of the Government of the Moscow Region of 04.07.2012 N 880/23 and Decree of the Government of the Moscow Region of 21.08.2012 N 1013/31.

For other categories of cases not related to compensation for harm, courts of general jurisdiction apply indexation based on consumer price growth indices (Appeal ruling of the Moscow Regional Court dated November 29, 2012 in case N 33-24865 / 12).

Sales companies selling heat and electrical energy, as well as other organizations, may seek debt collection by first subjecting the amount of debt to indexation. Thus, the FAS DVO in its Decree N F03-700/2009 dated 04.03.2009 indicated that, when deciding on the recovery of damages, the court rightly proceeded from the fact that civil law does not provide for the calculation of losses based on the consumer price index between legal entities. FAS SZO in its Resolution dated 06.21.2011 in case N A21-7526 / 2003 agrees with the conclusion that it is unacceptable to use the consumer price index when considering the issue of restitution when determining the value of the lost real estate. Mistakenly, however, are organizations that submit applications in accordance with Art. 183 of the Arbitration Procedure Code of the Russian Federation on the indexation of the amounts awarded, having carried out the calculation of indexation according to the rules of Art. 395 of the Civil Code of the Russian Federation (Resolution of the Federal Antimonopoly Service of 07.05.2013 in case N A12-6963/2010). When indexing, one should focus not on the refinancing rate, but on the consumer price index.

Enforcement proceedings and interest

The Decree of the FAS MO of 04/01/2013 in case N A40-58946 / 11-158-256 is useful as an example of the application of the legal provision set forth in the Decree of the Presidium of the Supreme Arbitration Court of the Russian Federation of 09/18/2012 N 5338/12.

In addition, the said Decree recalls that the legal provision continues to remain relevant, according to which "the recoverer has the right to demand the collection of interest for the use of other people's funds in the event of non-execution of the court decision from the moment it enters into force, regardless of whether they are presented with a writ of execution for collection or not" (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of December 14, 2010 N 8893/10). Nevertheless, it seems to us more correct to combine in the statement of claim the requirement to collect debt (including interest calculated in a fixed amount) with the requirement to accrue interest for the use of other people's money on the amount of the principal debt until the day it is actually paid.

Putin suspended the indexation of salaries of officials. The turnover of the Chinese stock market on Wednesday rose to a record. The fall in shares of AFK Sistema

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Formulas for calculating salary indexation

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The Bank of Russia kept the key rate at 10.50% per annum

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Salary indexation -
how to get a pay rise

The opinion of an expert on salary indexation

Official opinion of the Federal Service for Labor and Employment

What to refer to when talking about a salary increase

On the responsibility of the employer

Methods for calculating the amount of a salary increase

Article 134 of the Labor Code of the Russian Federation obliges the employer index wages due to rising consumer prices for goods and services. But neither the Labor Code of the Russian Federation nor other laws say how this state guarantee, provided for in Article 130 of the Labor Code of the Russian Federation, should be implemented, how often the employer should review the wages of employees and how much they should increase it.

Supreme Court of the Russian Federation (paragraph 10 of the Review judicial practice of the Supreme Court of the Russian Federation No. 4 for 2017, approved. Presidium of the Armed Forces of the Russian Federation on November 15, 2017) believes that wage indexation can be omitted if their growth is ensured by other means. To alternative ways The Supreme Court attributes the increase in salaries and the payment of bonuses (the LNA of the employer established indexation rules, according to which it depended on the results of the company's work for the year. Since the planned economic indicators were not achieved, salaries were not indexed). The conclusion does not apply to state and municipal bodies and institutions.

AiF offers the following methodology for calculating salary increases.

For example, we took the seller Elena with a salary of 20,000 rubles per month. The amount of indexation depends on the level of the employee's salary (a constant part of the salary) and inflation. The increase is calculated annually in March (that is, they begin to pay increased wages from April), when the company sums up the financial results of the previous year. The employer must annually budget the company for an increase in wages in line with inflation.

Option 1 - in fact

For the calculation, official inflation (Rosstat data) for the past year is taken.

For example, in March 2011 inflation is taken into account from January to December 2010 - 8.8%. The amount of the increase, rub. = amount of salary, rub. х actual inflation, %. Calculation: 20,000 x 8.8% = 1,760 rubles.

Bottom line: Elena's salary will be 21,760 rubles. until the next update in March 2012.

For the calculation, the inflation forecast included in the budget for the current year is taken. For example, the official preliminary estimate of price increases for 2011 is 6.5%. The amount of the increase, rub. = amount of salary, rub. х forecast inflation, %. Calculation: 20,000 x 6.5% = 1300 rubles.

Bottom line: Elena's salary will be 21,300 rubles. until the next update in March 2012.

If at the end of the year (in our example - 2011) inflation will differ from the predicted one, then in 2012, before the next indexation, salaries for the past 12 months must be recalculated.

Option 2 - according to the forecast

1. If inflation actually turned out to be higher than predicted.

   For example, the real increase in prices in 2011 is 9%. Difference between forecasts and real data: 2.5%.

   Calculation: 20,000 x 2.5% x 12 months. = 6000 rubles.

   Wage indexation: sample calculations for commercial organizations

   Will be paid as a one-time payment for March 2012.

2. If inflation was lower than predicted.

   For example, the real increase in prices in 2011 is 5%. The difference between the forecast and real data is 1.5%.

   Calculation: 20,000 x 1.5% x 12 months. = 3600 rubles. - a one-time deduction from the salary for March 2012. But this will not be a big blow to the employee's budget, because at the same time the salary should be increased by the inflation rate according to the budget forecast for 2012.

Option 3 - Premium

Regardless of the level of inflation, an employee who has not had reprimands or unreasonable absenteeism during the year receives a one-time bonus in the amount of 50 to 100% of the salary, depending on the length of service.

For example, those who have worked less than 3 years - 50%, from 3 to 5 years - 70%, from 5 years or more - 100%. Plus every 3 years the fixed part increases by 5%.

Bottom line: for the first 3 years of work, Elena will receive 20,000 rubles each. monthly plus an annual one-time payment of 10,000 rubles. (20,000 rubles x 50%). After that, the salary will increase to 21,000 rubles. per month, the annual payment will be 14,700 rubles.

The opinion of an expert on salary indexation

Robert Yakovlev, expert of the Department of wages and incomes of the population of the Research Institute of Labor and Social Insurance:

It is necessary to fix in the law the OBLIGATION of the employer - a private trader to increase the salary annually and to prescribe exactly how he should do it. Voluntarily, a business will not deprive itself of a part of superprofits (examples when owners large companies annually compensate employees for the rise in price of at least food - a few). When inflation was as high in Europe as it is now in our country, it was the law that obliged businessmen to increase the salaries of their employees! And when the rise in prices in the European Union approached zero, they left the rule of a systematic increase in the minimum wage (SMIC) to improve the living standards of the poor. In Japan, where inflation has been no more than 1% for many years, they practice a mandatory increase in wages for years of service. This allows you to keep a person in the workplace.

Official opinion of the Federal Service for Labor and Employment

In accordance with the law, commercial organizations index wages in the manner that they themselves have established in the collective agreement or agreement. Since indexation is the obligation of the employer, the absence of such a document does not exempt from its implementation. If such a procedure has not yet been spelled out in the documents of the organization, then it is necessary to make appropriate changes to them.

In case of violation of the legislation on labor and labor protection, the employee has the right to apply to the Labor Commission or the prosecutor's office. They must consider the case and punish the company and the manager if a violation has occurred: if there is no regulation on the procedure for indexing wages, or if there is one, but no increase is made.

What to refer to when talking about a salary increase:

Article 134 of the Labor Code of the Russian Federation.

Rostrud Letter No. 1073-6-1 dated April 19, 2010, which explicitly states: “In accordance with Article 134 of the Labor Code of the Russian Federation, ensuring an increase in the level of the real content of wages includes indexation of wages in connection with an increase in consumer prices for goods and services. Organizations, financed from the relevant budgets, index wages in the manner prescribed by labor law and other regulatory legal acts containing labor law norms, other employers - in the manner prescribed by the collective agreement, agreements, local regulations.

The current legislation does not establish an indexation procedure. The legislator establishes only the obligation of the employer to carry out indexation.

Determination of the Constitutional Court of the Russian Federation dated June 17, 2010 No. 913-О-О.

If the employer refuses to negotiate, contact the labor inspectorate, the prosecutor's office, the court (Article 353 of the Labor Code of the Russian Federation) with the requirement to draw up an internal document with the indexation procedure (the employer's reference to the fact that he does not raise wages, because there is no employee initiative to sign a collective agreement , illegal) and execute it.

On the responsibility of the employer

Employer faces fines officials- from 1,000 to 5,000 rubles, for legal entities - from 30,000 to 50,000 rubles, for entrepreneurs without a legal entity - from 1,000 to 5,000 rubles. (Article 5.27 of the Code of Administrative Offenses of the Russian Federation).

Useful links related to "How to get a pay rise"

From the article you will learn how to index wages in 2019 in commercial companies. We have given sample records for different options, examples of payroll.

How to index wages in 2019

Labor Code The Russian Federation requires commercial companies to raise salaries due to rising consumer prices for goods and services (Article 134 of the Labor Code). The consumer price growth index is published by Rosstat on its website www.gks.ru in the "Official statistics" section in the "Prices" subsection.

The Ministry of Labor believes that it is possible to focus on the level of inflation (letter dated December 24, 2018 No. 14-1 / OOG-10305). For 2019, it is projected at 4.3 percent (Article 1 of Federal Law No. 459-FZ of November 29, 2018).

A commercial company has the right to focus on any of the indicators or set own order indexation, for example, focus on the financial performance of their activities. Both the law and officials allow this (Article 134 of the Labor Code, letter of the Ministry of Labor of December 24, 2018 No. 14-1 / OOG-10305).

For 2019, the Ministry of Labor has established clear rules for indexing wages. They are mandatory for all companies. The experts of the magazine "Salary" together with officials have developed instructions on how to index. B - sample records for different indexing options, examples of payroll.

What is considered a violation of the indexation order in 2019

When checking labor inspectors the company will be considered to have violated the law if (letter of the Ministry of Labor dated December 26, 2017 No. 14-3 / V-1135):

• has not established conditions and procedures in local regulations;
• does not conduct at all.

For this, the company faces fines under part 1 of article 5.27 of the Code of Administrative Offenses in the amount of up to 50 thousand rubles, and its director - up to 5 thousand rubles.

How to develop an indexing order

It is most convenient to install it in the local regulation. This is a one-sided document. It does not require the involvement of a trade union or other employee representatives in the development.

When developing a procedure, a commercial company has the right to take into account the specifics production activities, solvency level and other significant factors. Officials confirm this (letter of the Ministry of Labor of December 24, 2018 No. 14-1 / OOG-10305). In diagram 1, see the provisions that should be reflected in order.

Scheme 1

Wage indexation in 2019 in commercial organizations

There are 4 options for how to index wages. You can do this depending on:

• consumer price index;
• inflation rate;
• subsistence level of the able-bodied population;
• financial indicators.

Option 1. Rise in consumer prices

Rosstat publishes consumer price growth indices on its website in relation to previous month and by December last year. Both indicators are federal (table below).

You have the right to write in the document that you use the growth of consumer prices in your region. It can be viewed on the regional website of Rosstat.

How to conduct, consider the example 1.

Example #1

By staffing employee salary - 27,000 rubles. per month. The procedure provides for a quarterly increase in salary, taking into account the growth in consumer prices over 2 percent. In the IV quarter it grew by 3.4 percent.

How to install, see sample 1.

Sample 1.

Option 2. Inflation

The order of indexation of wages depending on the level of inflation can be set as shown in sample 2 below.
Sample 2.

Consider example 2.

Example 2

According to the staffing table, the salary of an employee is 27,000 rubles. per month. The procedure provides for an annual salary increase as of January 1 of each year. The projected inflation rate for 2019 is set at 4.3 percent.

Option 3. Subsistence minimum

The Government determines the subsistence minimum for the able-bodied population on a quarterly basis for Russia as a whole or for a specific region. For example, this indicator for the III quarter of 2018 is 11,310 rubles. (Order of the Ministry of Labor dated November 12, 2018 No. 695n), and for the II quarter of 2018 - 11,280 rubles. (Order of the Ministry of Labor of August 24, 2018 No. 550n). The coefficient is 1.0027 (11,310 rubles: 11,280 rubles).

Option 4. Financial indicators

The employer has the right to link indexation to the achievement of financial performance indicators based on the results of work for a certain period. If the company has not achieved these indicators, it may not conduct it. The Supreme Court also agrees with this approach (ruling No. 18-KG17-10 dated April 24, 2017). How to issue depending on financial indicators, see sample 3.

Sample 3.

What documents to issue in 2019

You developed the order, approved it in local act or included in a collective agreement. To carry out the next increase, issue an order. Familiarize employees with the order under the signature.

Based on the order, make changes to the staffing table.

Salary is a must employment contract. Due to the fact that the terms of remuneration are changing, conclude additional agreements with employees to employment contracts. Specify the new salaries and allowances.

In 2019, all commercial employers will index the wages of employees to inflation. To do this, you need to correctly draw up documents. Employers who do not increase their pay by this minimum will face severe fines. Simplification magazine received an official comment from Rostrud on the order of wage growth in commercial organizations.

Please note that a list of companies has appeared in which the increase has been canceled. See the rules in the magazine "Simplification".

Salary indexation in commercial organizations: rules of 2019

All for-profit employers must index employee benefits for inflation. This was announced by the Ministry of Labor in a letter dated December 24, 2018 No. 14-1 / OOG-10305 (available from the Simplified magazine). As noted by Rostrud, the Labor Code of the Russian Federation prescribes to index payments once a year to the level of inflation. Article 134 of the Labor Code of the Russian Federation refers to both commercial and budgetary employers. Therefore, companies and individual entrepreneurs that have employees must carry out an increase, regardless of the form of ownership.

If as a result calendar year there was no increase, then the employer will be fined. And the supervisory and judicial authorities will force you to recalculate the money taking into account inflation and pay taxes.

Private employers themselves determine the procedure for increasing (Article 134 of the Labor Code). If there is no order, it is a violation. Labor inspectors have the right to oblige the company to approve the procedure.

Issue a separate regulation on the increase or prescribe the procedure for the increase in another local act - the regulation on remuneration, the order of the head.

You also have the right to write down the rules in a collective agreement if the company has a similar document. We will provide samples of all documents for registration of an increase in the article, you can download them, substitute your data and print them.

Indexing terms

Terms are set in the collective agreement with the employee. This is usually February 1, as by this time Rosstat announces the official inflation for the previous year.

But it could be another day. For example, January 1st or April 1st. Please note that the increase is for a year. That is, it will be on April 1, then the next increase will occur on April 1 of the next year.

If the increase is from February 1, then employees should receive payments for February in an increased amount. And they will receive such a salary until February 1 next year, when the next increase will occur.

How much to index

The wording of the salary statement

Write in the contract the condition: The salary of the Employee is indexed in connection with the growth of consumer prices for goods and services. At the end of each quarter, the Employer increases the salaries of employees in accordance with the consumer price growth index, determined on the basis of Rosstat data. The salary, taking into account indexation, is paid to the Employee starting from the first month of each quarter.

Download the regulation on wages

Order for indexing

After you have written all the conditions in the above documents, issue order .

Issue the director's order. Specify from what date you increase employee benefits. Put in the order the coefficient and the date from which you will accrue new salaries.

Download indexation order

Additional agreement to the contract

It is also necessary to draw up additional agreements to employment contracts. Print the agreements with the new salaries and let the employees sign.

Download additional agreement

FAQ

Is a micro-enterprise obliged to approve the indexation regulation?

A micro-enterprise may not approve the provision if it concludes standard labor contracts with employees (Article 309.2 of the Labor Code and Government Decree No. 858 of August 27, 2016). Then write down the procedure in paragraph 15 of the contract.

Can you raise your salary every five years?

It's risky. It is safer to index at least once a year - along with rising consumer prices.

Will a company be punished that increases payments annually, but has not approved the procedure?

Labor inspectors will demand to eliminate the violation or immediately fine for the fact that the company did not approve the procedure (decision of the Perm Regional Court dated 03.05.2017 No. 7-764-2017 (21-485 / 2017)). It is possible to cancel the fines if the labor inspectors have poorly studied the documents of the company (decree of the Supreme Court of May 17, 2017 No. 46-AD17-24).

Is it necessary to inform employees about the upcoming indexation two months in advance?

No, it doesn `t need. Two months in advance, you are obliged to inform employees about the new terms of the employment contract related to changes in organizational or technological working conditions (Article 74 of the Labor Code). And indexing does not apply to such changes.

Can indexing be negative?

Can not. The employer is not entitled to reduce rates if consumer prices have decreased over the past year.

Any work must be paid. Any financial compensation, taking into account the qualifications of the employee, the complexity, quantity and quality of conditions in the performance of work, as well as various incentive and incentive payments are called wages and are removed from it.

Any payments on the salary of an employee under the generally accepted mode of operation are made in accordance with the Labor Code of the Russian Federation, Art. 139, based on the following indicators:

• the period of time actually worked by the employee during 12 calendar months;
• actual wages.

Any salary with rising prices and inflation is subject to indexation, i.e. its increase.

According to the opinion of the Russian Labor Agency, wage indexation is a direct and unwavering obligation of the employer. Failure to fulfill obligations on the part of the employer may be challenged by the employee in court.

So, how to correctly calculate salary indexation. As an indexed value, it is necessary to take the core inflation index, i.e. indicator of consumer price changes according to Rosstat data. You can find them on the Internet, where they are constantly updated. You can view online inflation figures for any period.

As for the frequency of indexation, information about this is set out in the regulation on remuneration, as well as in labor and collective agreements. Indexation is carried out both quarterly and once every six months. The organization indexes the salaries of employees, as well as tariff rates.

An example of calculating the indexation of wages for an employee of an enterprise

This enterprise must index the salary for its employee on a quarterly basis, taking into account the consumer price index provided by Rosstat.

The price inflation index of 2012 in relation to December 2011 was (presumably):

• March - 102.1%;
• June - 104.5%;
• September - 101.9%;
• December - 104.9%.

Calculation of indexation of wages is carried out on the basis of salary data, as well as on the basis of the daily rate.

Calculation of salary indexation based on salary:

To calculate earnings on the payment of vacations, as well as compensation for unused vacations during last year the method of dividing the amount of accrued wages by twelve is used. The result obtained must be divided by the average number calendar days 29.3. This is a commonly accepted number federal law dated 02.04.2014 No. 55-F3.

If we talk about the calculation of earnings for the payment of vacations provided in working days, as well as in other cases that are provided for by the Labor Code of the Russian Federation, then the calculation is carried out by a different method - the amount of salary is divided by the number of working days according to six working days of the week.

Important points to remember

During payroll material aid should not be taken into account.

Transportation, rest, meals and utilities also not included in this calculation.

Vacation pay must be paid to the employee in a timely manner, i.e., three days before the vacation. This requirement is approved by Art. 136 of the Labor Code of the Russian Federation.

Any calculation of average earnings takes into account the increase in tariff rates, but on one condition that this will affect all employees without exception.

And if the ongoing indexation did not include at least one employee (this may be a newcomer who has worked for less than three months, or an employee who is on maternity leave), then none of the employees receive a salary increase.

During the period of general indexation of wages for each employee for the current billing period, the indexation coefficient is calculated.

Stages of calculating the coefficient of indexation of wages

Stage 1. Indexation of average earnings by the coefficient of salary increase for the employee. This coefficient is calculated by dividing the salary after the increase by the salary before the indexation.

2 - stage. Indexation of average earnings by the consolidated coefficient of increase. This method is used if there were surcharges, bonuses or allowances. The increase factor is determined by the division method total amount all allowances, surcharges and bonuses after indexation for the amount of premiums, surcharges and surcharges before indexation.

The use of one or another calculation method is applied to each employee individually. Since indexation takes place here, both the entire salary and partial earnings.

Consider also the factor that the calculated coefficient is no longer adjusted for bonuses, allowances and surcharges, which are set in the exact amount (for example, 5000 rubles) or in the range of values ​​​​(for example, from 0 to 20% of the salary amount, or in the amount of one up to five salaries).

It is very important to know that the process of increasing average earnings during the period of salary increase directly depends on the time of indexation.

What affects the change in salary indexation

When indexing during the billing period, certain payments are increased by a coefficient from the beginning billing period and up to a month of indexing.