Indexation of wages: we choose the "base" month correctly. Indexation of salary earnings for employees working at the main place of work Entering information about employees when starting work with the program

First of all, we note that the indexation of wages is carried out in accordance with the Procedure for the indexation of monetary incomes of the population, approved by the Cabinet of Ministers of Ukraine ( Further- Order No. 1078).

• base month for indexing;
• the value of the increase in the consumer price index ( indexation coefficient).

Based on the question, the base month for the employee has already been determined, but there are doubts about the correctness of this definition. Indeed, in this case, it turns out that the employee's salary has not been raised for more than six years!

Recall that base month the month of income increase for the employee is considered, and if there was no increase, then the base month is the month before hiring.

Concerning indexation coefficient, then this indicator is calculated by multiplying the inflation indices on an accrual basis starting from the month following the base one. That is, if the base month is April 2008, then the calculations should start with the inflation index for May 2008. And for newly hired workers, the inflation indices are multiplied starting from the month of hiring (clause 101 of Procedure No. 1078).

It should be recalled that indexation is carried out if the value of the consumer price index has exceeded the indexation threshold set at 101%.

The indexation amount is calculated using the formula:

I = D x Cd: 100,

• І - indexation sum;
• D - indexed income, but within the subsistence minimum (in 2014 - UAH 1218);
• Kd - indexation coefficient (see below for calculation).

So, we figured out the main components, so let's proceed directly to calculating the amount of indexation on a conditional example.

The employee's salary is 4000 UAH. Base month - April 2008 How to calculate the indexation amount for November 2014?

Let's calculate the indexation coefficient of November 2014 to April 2008.

Inflation indices (in percent) for calculating the coefficient are given in the table:

We begin to calculate the indexation coefficient on an accrual basis from May 2008:

• May 2008 - 1,013 (in this case, the inflation index exceeds the established indexation threshold of 1.01, so there is no need to multiply the indices);
• June - September 2008 - 1,029 (1.008 x 0.995 x 0.999 x 1.011) (in this case, the indices are multiplied until the indexing factor exceeds the threshold of 1.01);
• October 2008 - 1,017 ;
• November 2008 - 1,015 ;
• December 2008 - 1,021 ;
• January 2009 - 1,029 ;
• February 2009 - 1,015 ;
• March 2009 - 1,014 ;
• April - May 2009 - 1,014 (1.009 x 1.005);
• June 2009 - 1,011 ;
• July - October 2009 - 1,014 (0.999 x 0.998 x 1.008 x 1.009);
• November 2009 - 1,011 ;
• December 2009 - January 2010 - 1,027 (1.009 x 1.018);
• February 2010 - 1,019 ;
• March - September 2010 - 1,035 (1.009 x 0.997 x 0.994 x 0.996 x 0.998 x 1.012 x 1.029);
• October - December 2010 - 1,016 (1.005 x 1.003 x 1.008);
• January - February 2011 - 1,019 (1.01 x 1.009);
• March 2011 - 1,014 ;
• April 2011 - 1,013 ;
• May - June 2011 - 1,012 (1.008 x 1.004);
• July 2011 - March 2014 - 1,012 (0.987 x 0.996 x 1.001 x 1 x 1.001 x 1.002 x 1.002 x 1.002 x 1.003 x 1 x 0.997 x 0.997 x 0.998 x 0.997 x 1.001 x 1 x 0.999 x 1.002 x 1.002 x 0.999 x 1 x 1 x 1.001 x 1 x 0.999 x 0.993 x 1 x 1.004 x 1.002 x 1.005 x 1.002 x 1.006 x 1.022);
• April 2014 - 1,033 ;
• May 2014 - 1,038 ;
• June - July 2014 - 1,014 (1.01 x 1.004);
• August - September 2014 - 1,037 (1.008 x 1.029).

So, Kd = (1.013 x 1.013 x 1.017 x 1.015 x 1.021 x 1.029 x 1.015 x 1.014 x 1.014 x 1.011 x 1.014 x 1.011 x 1.027 x 1.019 x 1.035 x 1.016 x 1.019 x 1.014 x 1.013 x 1.012 x 1.02 x 1.033 x 1.038 x 1.014 x 1.037 x 100 - 1) x 100 = 61.37065 = 61.4.

Calculations were made according to the example in Appendix 1 to Order No. 1078.

Let's calculate the amount of salary indexation according to the above formula:

I = 1218 x 61.4: 100 = 747.85 UAH.

The salary, taking into account the amount of indexation, is UAH 4747.85.

Vitaly Korvyakov

The legislator indicated the formula for calculating the total cost of a loan in the second part of the sixth article of Law No. 353-FZ. It looks like this:

UCS- the total cost of the loan, indicated with an accuracy of the third decimal place;

i- interest rate of the base period, expressed in decimal form (for monthly payments, the base period is a month);

BWP- the number of base periods in a calendar year (the length of a calendar year is 365 days).

You may have noticed that the concept of "base period" appears in this formula. Let's find out what it is. So:

Base period under a credit agreement, the time interval that occurs most often in the payment schedule under the agreement is considered.

The base period is determined as follows:

• If the payment schedule does not contain intervals less than one year or equal to a year, then the base period is one year.
• If several time intervals occur in the payment schedule more than once with equal highest frequency (that is, most often), then the smallest of these intervals is considered the base period.
• If there are no recurring time intervals in the payment schedule and no other procedure is established by the Bank of Russia, then the base period is the time interval, which is the arithmetic average for all periods, rounded to the nearest standard time interval.

  Standard time interval the day, month, year, as well as a certain number of days or months, not exceeding one year in duration, are recognized. For the purpose of calculating the full cost of a loan, the duration of all months is considered equal.

With the base period sorted out. Now let's get back to our formula. It is both simple and complex at the same time. On the one hand, everything is clear: the interest rate of the base period is taken ( i), which includes not only interest on the loan, but also hidden payments, and multiplied by the total number of base periods in the year ( BWP). Then we multiply the result by 100 and we get the full cost of the loan ( UCS), expressed as a percentage per annum. On the other hand, the question arises: “Why was the interest rate of the base period ( i), and how to calculate it? "

And really, why? Isn't it easier to calculate the UCI without this indicator, using the total amount of all payments on the loan and the amount of the loan itself? Alas, our legislator is not looking for easy ways, and therefore, in response to the question “How to calculate the interest rate of the base period ( i)? " proposes to solve the "simple" equation:

Σ - This is "sigma", which means summation (in this formula - from the first payment to the m-th).

DP k- the amount of the k-th cash payment under the agreement (the provision of a loan to the borrower as of the date of its issuance is included in the calculation with a minus sign, and the return by the borrower of the loan, payment of interest on the loan are included in the calculation with a plus sign).

q k- the number of full base periods from the date of the loan to the date of the k-th cash flow (payment). For example, if one month is taken for the base period, and payments are made strictly monthly after the loan is issued, then this indicator will be equal to the ordinal number of the base period. That is, the first payment is 1, the second is 2, the third is 3, etc. By the way, please note that in the case when the payment is made before the expiration of the base period, then q k will be equal to the ordinal number of the previous base period. For example, the base period is one month, the loan is received on 25.01, and the first payment is made on 15.02. In this case q k will be equal to "0", since the first full base period has not passed yet.

e k- term, expressed in shares of the base period, from the moment of completion q k-th base period until the date of the k-th cash flow. When making payments strictly in accordance with the dates of the base periods, this indicator will be equal to zero and, accordingly, the calculation formula is simplified. If the planned payment dates deviate from the base periods, then e k shows the degree of this deviation with the corresponding sign ("plus" or "minus"). For example, the base period is 30 days, the loan was received on 15.04, the first payment is scheduled for 06.05. If he had been scheduled for 15.05 there would be no deviation from the base period, and e k would be "0". However, in our situation, the payment will be made 9 days earlier, and therefore e k equals: –9/30 = –0.3. This value has a minus sign, since the payment date is earlier than the date of the base period (not 15.05, but 06.05). If this payment was scheduled for a later date, for example, at 21.05, then e k would have a positive value: + 6/30 = 0.2.

m- the number of cash flows (payments).

i- the interest rate of the base period, expressed in decimal form.

Looking at this equation, borrowers begin to think: "I wonder what kind of mushrooms were fed to the one who made it?" The bankers happily rub their sweaty little hands and say: “Cool! This equation is difficult to solve, which means it will be difficult to verify the accuracy of the UCS calculation! "

Well, what can I say ?! “Difficult” does not mean that “impossible”, and in some cases, for example, when the loan is repaid in one payment (for short-term lending), this equation is easy and simple to solve. Generally, .

salary indexation

In order to index the salary without errors, the first step is to correctly determine the "base" month - a kind of "starting point" from which they start to calculate the indexation coefficients. Therefore, let's remember the basic rules provided for Order number 1078 * , which will help you to correctly determine the "base" month.

In the month of an increase in the official salary (tariff rate), the consumer price index (CPI) is taken as 1 or 100%. For further indexation, the CPI is calculated on an accrual basis from the month following the month of such an increase ( par. 1 and 2, clause 5 of Order No. 1078).

In the case of an increase in salary only due to a constant allowance, additional payment, bonuses, etc., without an increase in salary, the amount of indexation does not need to be reduced by the amount of such an increase in salary ( par. 5 p. 5 of Order No. 1078).

For newly hired, transferred employees and employees who have left their leave to care for a child under 3 (6) years old, the CPI is calculated for indexation from the month following the month of the increase in the tariff rate (salary) for the position occupied by the employee ( p. 10 2 of Order No. 1078).

What conclusion follows from these three basic rules for determining the "base" month? The main conclusion: in almost all cases, the "base" month is considered the month of increase official salary... And the CPI calculation is not carried out individually for each employee, depending on his employment and the growth of his additional payments and allowances, but since the last revision of the tariff rate (salary) - by the position occupied by the employee (par. 3 cl. 5 of Order No. 1078).

Classics of the genre - salary increase

So, the starting point for calculating the CPI for the purpose of indexation is the month of the increase in the official salary (tariff rate). In this month, the CPI value is taken as 1 or 100%, and the CPI growth is calculated from the month following the "baseline". In this case, the calculation of indexation is carried out in the month following the month in which the inflation index was officially published ( nn. 3 and 4 Art. 4 of the Law on Indexing, clause 1 1 of Order No. 1078).

This means that the month of the increase in salary (rate) is always "base" for the purpose of indexing the salary.

Example 1.In January 2017, the employee received a salary increase (UAH 3200). There are no other surcharges and surcharges.

January 2017 is the month of salary increase, the so-called base salary. Moreover, regardless of the amount of salary increase. The very fact of an increase in the official salary will be the basis for changing the old "base" month to a new one - January 2017. The calculation of the CPI for the current indexation will be carried out from February, the month that follows the month of the salary increase.

The right to indexation of salaries for the "base" January 2017 first came in June 2017. The indexation coefficient was 3.7% (1.01 February x 1.018 March x 1.009 April x 100 - 100), the amount of indexation was 62.31 UAH. (1684 UAH x 3.7%).

Permanent markup / surcharge established

An increase in the employee's salary due to the establishment or increase of other permanent salary components (allowances, additional payments, bonuses, etc.) without an increase in the official salary (tariff rate) does not affect the change in the "base" month.

That is, in the case of an increase in salary only due to a constant allowance, additional payment, bonuses, etc., without an increase in salary, the indexation amount does not need to be reduced by the amount of such an increase in salary. Consequently, in such a month it is not necessary to carry out comparative calculations to determine the right to indexation.

Newly hired employee

Since December 2015, the wage indexation rules for newly hired workers have changed. For them, we are now focusing not on the month preceding the month of admission, but on the month of the last salary increase according to his position. This is provided p. 10 2 of Order No. 1078 .

For the newly created position

Here, too, the reference point is the month of the last salary increase for the position held. But how to determine when this "last promotion" took place, if the position was created (introduced into the staffing table of the enterprise) recently? Explanations were given in the letter of the Ministry of Social Policy dated June 14, 2016 No. 263/10 / 136-16.

So, if the employee recruited to the newly created position, the calculation of the CPI for indexation should be carried out from the next month after the creation of the post... That is "Basic" month for an employee in such situations will be month of creation new positions(its introduction into the staffing table).

Example 2... In February 2017, the company created the position of a freight forwarder (before that there was no such position in the staffing table) with an official salary of UAH 4,000. In the same month, an employee was hired for her.

The "base" month in this case will be February 2017 (the month of establishing the official salary in the staffing table for this position). The calculation of the CPI growth on an accrual basis begins in March 2017.

For the first time, the right to indexation of an employee's salary arises in July 2017. The indexation coefficient was 4.1% (March 1.018 x April 1.009 x May 1.013 x 100 - 100), and the amount of the current indexation was UAH 69.04. (1684 UAH x 4.1%).

Transfer of an employee to another position ...

For employees transferred to another position (job), there are special requirements for salary indexation. So, for employees, in particular those transferred to another organization, to another job in the same organization, the CPI calculation for indexation is carried out from the month following the month of the increase in the tariff rate (salary), according to the position occupied by the employee ( p. 10 2 of Order No. 1078). That is, for them, we focus on the month of the last salary increase for the position held.

Note! For transferred workers Order number 1078 it is not provided for the preservation of the fixed indexing, which they received at their previous job (position). That is, if the employee before the transfer had the right to indexation-difference (fixed indexation), then after the transfer he loses the right to it. Such an employee will only be eligible for the current salary indexation.

At the same time, a specific decision on this issue can be made by an enterprise independently in a collective agreement. After all, according to par. 12 p. 5 of Order No. 1078 for employees of enterprises and organizations that are self-supporting, the increase in wages in connection with the increase in the level of inflation is carried out in accordance with the procedure established in collective agreements, but not lower than the norms provided for Indexation Law, and provisions Order number 1078... That is, the "improving" features and conditions for the indexation of wages can be established by self-supporting enterprises in collective agreements or other documents regulating the wages of workers.

Example 3... An employee of the enterprise from 03.07.2017 was transferred from the position of an accountant to the position of a deputy chief accountant. As an accountant, the “base” month was January 2017, and as a deputy chief accountant, the last salary increase was in March 2017.

For the transferred employee, we use p. 10 2 of Order No. 1078... For a new position when indexing salaries, the "base" month will be the month of the last salary increase for the position of deputy chief accountant (for the new position). That is, March 2017 will be the benchmark for calculating the current indexation. Moreover, it does not matter what the amount of indexation was for the previous position. When translating, we do not carry out any comparative calculations in order to determine the "fate" of indexation (unless it is specifically stipulated in the collective or other local document on wages).

For such an employee, the right to salary indexation came only in August 2017. The indexation coefficient was 3.8% (April 1.009 x May 1.013 x June 1.016 x 100 - 100), and the amount of the current indexation was UAH 63.99. (UAH 1684 x ​​3.8%).

… After the end of parental leave for a child under 3 (6) years old

For employees who have left parental leave under 3 (6) years old, the CPI for indexation is calculated from the month following the month of the increase in the tariff rate (salary), according to the position occupied by the employee ( p. 10 2 of Order No. 1078). This means that the "baseline" will be the month of the last salary increase for the position held.

Example 4.The worker's leave for caring for a child under 3 has ended. She started work on September 1, 2017. The official salary for her position was last increased in January 2017.

For an employee who has left parental leave under 3 years old, we apply p. 10 2 of Order No. 1078 .

In September 2017, for the "base" January 2017, the salary will be indexed by the indexation coefficient of 6.9%, and the indexation sum for the fully worked hours will be UAH 116.20. (1684 UAH x 6.9%).

After pregnancy and childbirth leave

Example 5... The last salary increase at the company was in January 2017. From March 6 to July 9, 2017, the woman was on leave due to pregnancy and childbirth. She started work on July 10, 2017. In addition, at the time of leaving on "maternity" leave, she was entitled to an indexation difference in the amount of UAH 129.12.

In September 2017, his salary is indexed by a coefficient of 6.9%, the amount of indexation is UAH 116.20.

Dismissal → re-admission

Example 7.The employee quit in December 2016 due to retirement. In January 2017, he was hired again for the same position. The last salary increase ex officio was in December 2016.

For newly hired employees, we apply p. 10 2 of Order No. 1078, namely: we focus on the month of the last salary increase for the position held. The fact that the employee had already worked in this position before re-hiring is irrelevant. It is only important when the salary for the position held has been increased.

In the above example, the employee was hired for the position for which the last salary increase was in December 2016 (the “base” month). From May to July 2017, the salary of such an employee is indexed by a coefficient of 3.9%, the amount of indexation is UAH 65.68. For August, September - by a coefficient of 7.8%, the amount of indexation - 131.35 UAH.

The procedure for indexation of citizens' monetary incomes is determined by Law No. 491 and Order No. 1078. Resolution of the Cabinet of Ministers of Ukraine dated June 13, 2012 No. 526 "On Amendments to the Procedure for Indexation of Cash Incomes of the Population", which amended Procedure No. 1078 (these changes entered into force from June 21, 2012). The changes made relate, in particular, to the calculation of the amounts of indexation in case of an increase in wages, the procedure for indexation when hiring and transferring to another job.

This article describes the mechanism for calculating the indexation of employees' wages, taking into account the changes in the legislation that have come into force, implemented in the standard configuration "Accounting for Ukraine", version 1.2, starting from version 1.2.9. The article is also relevant for the typical configuration "Trade Enterprise Management for Ukraine", version 1.2, starting from version 1.2.10.

The procedure for entering information into the program for the correct calculation of indexing

To calculate the monthly indexation of the salaries of employees working at the main place of work, you need:

• Assign an employee a predefined calculation type "Indexation of wages" from the plan of calculation types "Basic accruals of organizations" using the documents "Hiring a job in an organization" (when a new employee is hired to work in an organization) (Figure 1) or "Entering information about planned charges and retention of employees of the enterprise "(when assigning indexing to a previously hired employee) (Figure 2).

Figure 1 - Recruitment to the organization

Figure 2 - Entering information about planned charges

• Set the base indexing period (for more details, see the section "Setting the base month for calculating indexing").
• Check monthly availability of information on consumer price indices in the information register "Inflation Indices" (Figure 3).

  Width = "568" height = "424" border = "0">
  Figure 3 - Reflection of the inflation index in the information register "Inflation Index"

  Important!
  The latest inflation indices are automatically added to the information ledger when the configuration is updated. However, it should be borne in mind that the release of configuration updates is not tied to changes in inflation indices and information on inflation indices for several months may be updated in one update. Therefore, if necessary, enter information manually.

• Check the correctness of filling in the conditionally permanent information in the infobase. The following information should be entered:
  
• When the salaries of the employees of the organization are raised, draw up one of the documents: "Personnel movement of organizations" or "Entering information about the planned charges of employees of organizations" with the sign "Indexation of earnings with a coefficient". How the indexation amount is calculated in these documents will be described in the "Setting the base month for indexing calculation" section.

Setting the base month for indexing calculation

Base month - the month for which the calculation of the consumer price index on an accrual basis is not carried out. The calculation of the indexation of wages starts from the month following the base one.

The base month for calculating the consumer price index on a cumulative basis can be:

• The month of registration of an employee for work (at the same time, in accordance with paragraph 3 of clause 10-1 of the Resolution of the Cabinet of Ministers of Ukraine No. 526, the calculation of the consumer price index on an accrual basis begins precisely from the month of registration of an employee for work).
• A month of wage increases (not related to a minimum wage increase). Resolution of the Cabinet of Ministers of Ukraine No. 526 amended the third paragraph of clause 5 of Resolution No. 1078. It is stated in a new edition:
  « If the cash income, taking into account the amount of the increase, is less than the amount of cash income, taking into account the indexation before its increase, in the base month the amount of the total income is determined in such a way that the amount of cash income, taking into account the indexation, does not exceed the total income before its increase.».

That is, if the salary increases by the amount of a larger amount of indexation that would have been charged this month, then the salary for that month is not indexed.

If the salary increases by an amount less than the possible indexation of this month, then in the base month the employee must be paid (in addition to the increased salary) part of the indexation so that the total income in this month is the same as before the increase (p. 5 of Order No. 1078).

Let's consider the procedure for specifying the base month for calculating indexing in the following situations:

• when an employee is admitted to an organization;
• when entering primary information when starting work in the program;
• with an increase in salary.

Hiring a new employee to work

When hiring a new employee for work, fill in the "Base indexation period" variable in the "Employment to the organization" document not necessary... This is due to the amendments made to the third paragraph of clause 10 1 of Procedure No. 1078, according to which the calculation of the consumer price index for the indexation of wages for newly hired workers is carried out from the month of hiring (Figure 6).

Figure 6 - Reflection of the indexing period in the information register "Indexation calculation parameters"

Entering information about employees when starting work with the program

When initially entering information for an already operating enterprise (entering initial balances), the following options are possible:

1. The calculation of indexation starts from a period later than the date of the employee’s hiring and the amount of indexation from the moment the employee is hired is less than the amount of the salary increase.

In this case, in the document "Employment in the organization" required filling in the "Basic indexation period" variable.

Example.

From 01.10.2012, the employee's salary was increased to 8000 UAH.

In the current example, the employee's salary after the increase (UAH 8000.00) is greater than the amount of the previous salary, taking into account the indexation of UAH 6897.25. (UAH 5000.00 + UAH 1897.25) and the calculation of a fixed amount of indexation is not carried out. In this case, it is necessary to fill in the "Base indexation period" variable, indicating in it the date of the base month - 01.10.2012 (Figure 7)

Figure 7 - Reflection of the base indexation period, if it is not equal to the date of the employee's hiring.

2. The accrual of indexation starts from a period later than the date of the employee's hiring and the amount of the increase in salary is less than the amount of the previous salary, taking into account the indexation.

Example.

Starting date of work in the program from 01.11.2012
The date of depositing the balances is 10/31/2012.
The employee was hired on 01.07.1995 with a salary of UAH 5000.00.
The indexation amount was UAH 1,897.25.
From 01.10.2012, the employee's salary was increased to UAH 5500.

In the current example, the employee's salary after the increase (UAH 5500.00) is less than the amount of the previous salary, taking into account the indexation of UAH 6897.25. (UAH 5000.00 + UAH 1897.25) and it is required to calculate a fixed amount of indexation.

In such a situation, you should:

• Enter information about the hiring of an employee to work in the organization using the document "Hiring to the organization" with an empty field "Base indexing period" (Figure 8).

Figure 8 - Employment in the organization

The amount of fixed indexation will be reflected in the information register "Indexation calculation parameters" and will be taken into account when calculating wages in the future.

Changing the base period for calculating indexation with an increase in salary

Consider the procedure for calculating the indexation amount when increasing the salary of employees for the following cases when:

• more
• The amount of wages, taking into account the amount of the increase less the amount of wages, taking into account indexation.
• Calculation of the indexation amount for subsequent increases in wages in the following cases:
• If the amount of the increase less
• If the amount of the increase more fixed indexation amounts.

1. The amount of wages, taking into account the amount of the increase more

The employee's salary before the salary increase was UAH 2,500.00.
From 01.10.2012, this employee is being paid an increase in salary up to UAH 4000.00.

Important!
Calculations of the amount of fixed indexation in the documents "Entering information about the planned charges of employees of organizations" or "Personnel movement of organizations" must be carried out before calculating wages for the current month. If the calculations are carried out retroactively - first remove the posting of the documents "Payroll to employees of organizations" for this month.

To calculate the indexing you need:

• issue a document "Entering information about the planned accruals of employees of organizations" or "Personnel movement of organizations" with the sign "Indexation of earnings with a coefficient" (Figure 10).

Figure 10 - Document "Personnel transfer of organizations"

2. The amount of wages, taking into account the amount of the increase less the amount of wages, taking into account indexation.

The employee's salary before the promotion was 1080.00 UAH.
On 10/01/2012, this employee will receive an increase in salary up to UAH 3,000.00.

To calculate indexing:

• The document "Personnel movement of organizations" is drawn up with the sign "Indexation of earnings with a coefficient" (Figure 12).

Figure 12 - Document "Personnel transfer of organizations"

3. Calculation of the amount of indexation for subsequent increases in wages.

3.1 Raise Amount less

From 01.11.2012 the employee's salary is raised to UAH 4100.00.

This employee received an increase in salary by UAH 100.00 (UAH 4100.00 - UAH 4000.00).

Since the amount of "accruals before" (4177.24 UAH) is greater than the amount of "accruals after" (4100.00 UAH), during the calculation the amount of the employee's fixed indexation does not change, the total employee income in the month of increase remains the same as before the increase (clause 5 of Procedure No. 1078) (Figure 14).

3.2 Raise Amount more fixed indexation amounts.

In September 2012. the employee's salary was increased to UAH 4000.00.
In September 2012. the calculation of the amount of fixed indexation was carried out, the amount of which amounted to UAH 177.24.
From 01.11.2012 the employee's salary is raised to UAH 4200.00.

To calculate the indexing, it is required in the same way as in the previous examples:

• issue a document "Personnel movement of organizations" with the sign "Indexation of earnings with a coefficient".
• on the “Calculation of indexation” tab, perform an automatic calculation of the amount of fixed indexation.

This employee received a salary increase of UAH 200.00 (UAH 4200.00 - UAH 4000.00).

The amount of the previously calculated fixed indexation is UAH 177.24.

Since the amount of “accruals before” (4177.24 UAH) is less than the amount of “accruals after” (4200.00 UAH), in the process of calculating the amount of employee indexation, the amount of the fixed indexation effective for the employee is taken into account and it is recalculated. (Figure 15).

Figure 15 - Calculation of a fixed amount of indexation with a subsequent increase in wages.

Algorithm for calculating the indexing coefficient

Inflation index(the same as the consumer price index) is calculated by Goskomstat and published in official periodicals no later than the 10th day of the month following the reporting one. Based on the inflation index, the program implements an algorithm for calculating the indexation threshold and indexation coefficient.

Indexing threshold- the value of the consumer price index on an accrual basis, which gives the right to indexation of wages. The indexation threshold is 101%. (Art. 4 of Law No. 491). That is, when the consumer price index on a cumulative basis has exceeded the indexation threshold, wages should be indexed.

Let's look at an example.

1. Calculate the indexing threshold.

The consumer price index to determine the indexation threshold is calculated by multiplying the monthly consumer price indices.

Indexes (conditional):

• January - 100.8%
• February - 100.0%
• March - 100.6%

Let's calculate for each month whether there is an excess of the indexation threshold.

• January - 100.8%, which is less than 101%. Indexing threshold is not exceeded.
• February - (100.8 / 100) * (100.0 / 100) * 100 = 1.008 * 1.000 * 100 = 100.8%, which is less than 101%. Indexing threshold is not exceeded.
• March - (100.8 / 100) * (100.0 / 100) * (100.6 / 100) * 100 = 1.008 * 1.000 * 1.006 * 100 = 101.4%, which is more than 101%. Indexing threshold exceeded.

2. Determine the month of the beginning of the indexation calculation.

According to clause 1 1 of Order No. 1078, an increase in the monetary income of citizens in connection with indexation is carried out from the first day of the month following the month in which the consumer price index is officially published.

If we take the conditions of our example, then the cumulative consumer price index for the period January - March amounted to 101.4%, i.e. exceeded the indexation threshold in March. The inflation index for March is published until April 10. This means that wages for May are subject to indexation.

3. Determine the amount of indexation.

The amount of salary indexation for May will be determined based on the indexation coefficient calculated when the indexation threshold is exceeded in March.

Indexing coefficient is an indicator by which the indexation amount is calculated.

Let's take a look at how the indexing coefficient is calculated.

If we take the conditions of the previous example, then the salary for May is subject to indexation. The consumer price index for March on an accrual basis is 101.4%. The indexing coefficient is calculated using the formula 0.014 = (101.4 / 100) -1. That is, the sum of the indexation of wages for May (the subsistence minimum from 01.04.2012 - 1073.00 UAH) will be 1073.00 * 0.014 = 15.02 UAH.

Indexing calculation

When calculating indexing, the following are taken into account:

• base indexing period (see the section "Setting the base month for calculating indexing");
• indexing coefficient (see the section "Algorithm for calculating the indexing coefficient");
• indexation threshold (Art. 4 of Law No. 491).
• the presence of a fixed amount of indexing (see the section "The procedure for entering information into the program for the correct calculation of indexing").

The calculation and formation of income indexation entries is carried out when calculating wages using the document "Payroll to employees of organizations" in the tabular section "Accruals" (Figure 16).

Figure 16 - Document "Payroll to employees of organizations"

Other materials

Base period Base period is a period used as a report point when calculating the index of changes in economic parameters. The base period index is usually taken as 100%. With an increase in the parameter by 8%, the new index will be 108%.

Glossary of Crisis Management Terms. 2000 .

See what the "Base period" is in other dictionaries:

- (base period) When building an index (index number), the period, the data for which is taken as 100 (sometimes as 1). In Great Britain, for example, the official data on national income for 1995 were calculated on the basis of 1990, the data for which ... ... Economic Dictionary

base period- Synonym for off-peak period. [Department of Linguistic Services of the Sochi 2014 Organizing Committee. Glossary of terms] EN base period Another term for off peak period. [Department of Linguistic Services of the Organizing Committee "Sochi ... ...

Base period- (reference period) - the period of time chosen for the assessment of statistical time, and possibly emergency effects. [НСР EN 1990 2011] Heading of the term: Theory and calculation of structures Headings of the encyclopedia: Abrasive equipment, ... ... Encyclopedia of terms, definitions and explanations of building materials

base period- 3.4 reference period time period used as a basis for determining the values ​​of the reference variables. Source: GOST R 54483 2011: Oil and Gas Industry. Offshore platforms for oil and gas production. General requirements … Dictionary-reference book of terms of normative and technical documentation

Base period- (BASE PERIOD) period used as a starting point in calculating the price change index. The base period index is usually taken as 100. For example, if prices rise by 8%, the new index will be 108 ... Glossary of investment and appraisal terms

main, base period- Some specific point in time in the past, used in the calculation of economic indicators. The base period is usually taken as one year or an average over several years; it can also be a month or other period of time. ... ... Financial and investment explanatory dictionary

- (base year) See: base period. Economy. Dictionary. M .: INFRA M, Ves Mir Publishing House. J. Black. General edition: Doctor of Economics Osadchaya I.M .. 2000. BASE YEAR see BASE YEAR ... Economic Dictionary

BASE YEAR- (English basic year) - the year to the indicators of which the calculated indicators of subsequent years are given for comparability. The data of B.g. are used for planning, forecasting, etc. economical. calculations, when constructing the price index of goods and valuable ... ... Financial and credit encyclopedic dictionary

base year- base date When calculating indices, the first of a number of years. It is often mistaken for 100, so that you can immediately see a rise or fall as a percentage, for example, if the price index shows that the current figure is 120, this makes sense only in ... ... Technical translator's guide

Base year, base period- in forecasting, planning and other economic calculations, the year (respectively, the period) to which the calculated indicators of subsequent years (periods, calculation steps), called ... ... Economics and Mathematics Dictionary

Books

• Russian language and literature. Literature. A basic level of. Grade 11. Textbook in 2 parts. Part 1. FSES, Kurdyumova Tamara Fedorovna, Kolokoltsev Evgeny Nikolaevich, Maryina Olga Borisovna. This textbook for grade 11 students completes the line of textbooks created according to a unified program for grades 5-11, compiled by T.F. Kurdyumova. The textbook covers the period of Russian literature from ...
• Russian language and literature. Liter. A basic level of. Grade 11. In 2 parts. Part 2. Vertical line. FSES, Kurdyumova Tamara Fedorovna, Demidova Nina Alekseevna, Kolokoltsev Evgeny Nikolaevich, Sosnovskaya Irina Vitalievna, Maryina Olga Borisovna. This textbook for grade 11 students completes the line of textbooks created according to a unified program for grades 5-11, compiled by T.F. Kurdyumova. The textbook covers the period of Russian literature from ...