Is annual salary indexation required? March salary index.

In modern conditions, when the economic situation in the country is as unstable as ever, the purchasing power of Russians has significantly decreased. In order to maintain the purchasing power of Russian citizens at the proper level in the face of rising prices for all kinds of goods and services, there is a special inflation index, on which the entire wage indexing mechanism is based.

Wage indexation, which means the law

According to Wikipedia, indexation is one of the fundamental means of protecting the population of any country from inflationary processes, which, unfortunately, are inevitable.

According to the existing Russian legislation, every employer should be engaged in wage indexing, regardless of who they are. For example, organizations. which are financed from the federal or regional budgets, index salaries based on laws or current regulations. All other employers - on the basis of collective agreements, labor agreements, etc.

ST 134 of the Labor Code of the Russian Federation wage indexation

Although the Labor Code of the Russian Federation, namely its Article 134, does not provide for either the frequency of wage indexation or its unified calculation procedure, most employers still come to this solution, without which the standard of living of the average Russian is gradually declining.

The indexation system for payments made to individuals has been introduced at the federal level. This is necessary to minimize the negative impact on the purchasing power of the population due to inflationary processes. Social benefits, pensions and certain incomes of employed persons are subject to recalculation. Indexation implies that the base value is multiplied by the deflator coefficient, the resulting result will be equal to the guaranteed minimum payment indicated by law, but taking into account the changed price level in the country.

Benefit Indexation Ratio

The amount of social benefits paid to different categories of the population is reviewed annually. Their value changes as of February 1. This procedure for fixing the amount of benefits was introduced by the law of December 19, 2016 No. 444-FZ. The following payments are subject to adjustment:

for persons exposed to radiation exposure (consequences of the Chernobyl accident, Mayak Production Association, tests at the Semipalatinsk test site);

citizens in the status of Hero of the Russian Federation or the USSR, Hero of Labor;

veterans;

parents of minor children (a set of monthly and one-time payments);

for invalids;

in connection with the need to pay for the funeral;

for persons injured as a result of an accident at work.

The indexation coefficient for 2018 is set by the Government in the amount of 1.025 (Resolution No. 74 dated January 26, 2018). This indicator is applied not to the base value approved by federal laws, but to the indexed amount of the previous year. For example, the birth allowance is established by Art. 12 of the law of May 19, 1995 No. 81-FZ in the amount of 8,000 rubles. From February 2018, the payment is assigned in the amount of 16,759.09 rubles. This figure was obtained by multiplying last year's benefit value by a deflator of 1.025 (16,350.33 x 1.025).

The indexation coefficient by years for social benefits is presented in the table:

Pension indexation coefficient

Law No. 400-FZ of December 28, 2013 provides for a rule on recalculating the insurance pension for the inflation index annually (the adjustment is made for the level of price changes over the past year). Additionally, it provides for the possibility of reviewing the amount of pensions in April in accordance with the balances remaining at the disposal of the PFR (if any).

Insurance pensions (non-working pensioners) in 2018 were indexed by 3.7% (coefficient 1.037). The cost of one pension coefficient has been increased by the same coefficient (it amounts to 81.49 rubles). Social pensions have been increased by 2.9% since April 1, 2018 (coefficient 1.029).

But the operation of such a scheme has been suspended since 2019. The indexation coefficient 2019 will be applied according to the new rules introduced during the pension reform. Legislators suggest that raising the retirement age will allow the Pension Fund to increase the amount of monthly payments at a faster pace than inflation is growing (but only for non-working people of retirement age). An indexation of 7.05% is planned for January 2019 (in monetary terms, the average increase will be 1,000 rubles), by 2024 the goal is to increase pensions by 35%.

Wage indexation coefficient

The need for indexation in relation to the income of hired personnel is provided for by Art. 134 of the Labor Code of the Russian Federation. This procedure is necessary to bring the wages of employed persons into line with the level of inflation so that there is no depreciation of wages. Indexation is carried out taking into account official inflation data published by government agencies, or according to other coefficients specified in the local legal acts of the enterprise.

Depending on how the indexation is carried out by the employer, the salary may increase to a greater or lesser extent. The legislation does not have a unified scheme for revising the earnings of employees in connection with the changed level of inflation. Employers independently develop a mechanism for adjusting fixed parts of wages, set the frequency of recalculation (but at least once a year).

The wage indexation coefficient can be tied to the following parameters:

to the level of inflation at the state or regional level;

to the indicator of the correction factor, which is approved by the employer.

The calculation of the indexation coefficient for the minimum wage involves the derivation of the numerical value of the growth rate of the minimum wage. For example, since May 2018, the minimum wage is 11,163 rubles, and from 2019 this figure will be 11,280 rubles. The calculation of wage indexation for this parameter will be carried out as follows:

A correction factor is displayed - 1.01 (11 280 / 11 163).

The coefficient is multiplied with the fixed part of the salary. For example, if the salary is 15,000 rubles, after indexation it will be 15,150 rubles. (15,000 x 1.01).

How to calculate inflation indexation - the forecast indicator of inflationary changes is taken as the basis for recalculation. For example, inflation of 4.3% is planned for 2019. When recalculating, the salary will be increased to 15,645 rubles. (15,000 + (15,000 x 4.3%)). It is possible to take as a basis the indices of inflationary changes for the past periods.

The wage indexation coefficient for hired personnel is applied to the salary from the staff list, if this is the first indexation after the approval of salaries, or to the previous value of the previously changed salary. Indexation differs from salary increases in that the percentage of adjustment for all categories of employees is the same (no changes are made to the staffing table).

For employees of the public sector, separate regulations for the revision of salaries due to inflation are established. A common requirement for all employers is that indexation is a mandatory procedure, regardless of the level of established salaries.

Indexation is an increase in the amount of wages, taking into account the increase in prices for products and services. It is necessary to maintain the purchasing power of citizens.

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What it is?

Wage indexation is an increase in the nominal amount of wages, taking into account the inflationary growth in the cost of consumer goods and services over a period of time.

It is carried out to preserve and restore the purchasing power of income received by employees.

Indexing can be done in two ways:

• retrospective - taking into account the prevailing price level for the previous period;
• expected - with reference to the expected level of price increase.

Business case for the need

The need for indexation is due to the loss of the purchasing power of workers. Prices are rising, and they receive money in the same way as before. As a result, their standard of living is falling.

In order to prevent such a situation and respond to changes in a timely manner, indexing is applied.

Regulatory documents

The main regulatory legal act that establishes the obligation of employers to carry out indexation is the Labor Code of the Russian Federation. This provision is enshrined in Article 134 of the Labor Code of the Russian Federation.

This norm determines that indexation in budgetary institutions is carried out in the manner provided for in regulatory legal acts, and commercial employer organizations are guided by their own documents - local acts, agreements, etc.

Thus, the legislator leaves the solution of this issue to the discretion of the subjects of labor law, and the law on indexation has not been adopted. Another thing is that employers rarely write down the indexation clause in their documents.

Usually this situation is found only in large corporations. In small firms, a collective agreement does not always work, but if there is one, then it lacks a certain procedure for indexing.

Plus, employers use the following wording - "If the employer has financial capabilities." That is, indexation is carried out solely at the discretion of the company.

Who is carried out?

Indexing is carried out by companies, firms, institutions, organizations and other entities that involve employees in the performance of labor functions.

At the same time, their organizational and legal form and form of ownership do not play a role.

Who is entitled to?

Wage indexation is carried out for all persons who work under an employment contract.

This opinion is confirmed by the decision of the Constitutional Court of the Russian Federation. There are no exceptions to this rule in the legislation.

When is it not charged?

The employer is not obliged to carry out indexation for employees who work on the basis of a civil law agreement.

They are not covered by labor laws, including Art. 134 of the Labor Code of the Russian Federation.

Periodicity

How often indexation will be carried out depends on the provisions established in local acts or the collective agreement.

This information must be available for review by each employee. Information is presented in the most understandable and convenient way.

Indexation should be carried out when the size of the consumer price index for products presented on the market exceeds 101%.

It must be carried out only from the 1st day of the month following the one in which the inflation index was officially published.

The responsibility for its calculation lies with the State Committee for Statistics. He submits data no later than the 10th day of the month following the one in which the report was prepared and the information on changes in the price index was published.

Here's an example: in March, the value of the consumer price index was converted. Wage indexation will be made not in March, but in May, according to March information. This is because the consumer price index will be published before April 10th.

Annual salary increase or indexation? What to choose?

Annual salary increase and indexation are different concepts. In the first case, the employer on a voluntary basis increases the wages of employees.

This does not take into account the inflation rate. The amount can change to any figure, depending on the desire of the employer. 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 execution.

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.

Salary indexation in 2019

The salary indexation procedure in 2019 has not undergone any changes. Budgetary organizations conduct it in the manner approved by 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.

Latest economic news

Questions about the conduct of inflation are always of keen interest to the citizens of the Russian Federation. If employees of commercial organizations have to rely on the good faith of their employer, then state employees rely on the decision of state bodies.

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 is all vague. 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, 2019.

However, it is not yet possible to count on an increase.

We remind you that due to the budget deficit, the Ministry of Finance is taking measures to save money, including at the expense of public sector employees.

Another innovation is that indexation will not take into account inflation. Now this level is determined in the law on the budget.

Indexation for state employees directly depends on the will of the state authorities. There are currently no data regarding this procedure in 2019. Whether there will be an increase or not is still unknown.

Responsibility or right of the employer?

The question of the obligation of employers to carry out indexation is controversial.

In accordance with the Labor Code of the Russian Federation, employees have the right to apply for an increase in material support due to rising prices. However, they leave the issue to the local acts that are in force at a particular enterprise.

The Constitutional Court of the Russian Federation has repeatedly expressed its opinion on this issue, emphasizing that indexation is the responsibility of the employer.

It also determines the unambiguity of interpretation of the norms of labor legislation.

Indexation issues, in the opinion of the Constitutional Court of the Russian Federation, can be addressed both in a collective agreement and in an employment agreement concluded with a specific employee.

Rostrud also supports this interpretation of the norms of the Labor Code of the Russian Federation.

This body establishes the obligation of the employer to necessarily include clauses on indexation in local acts or a collective agreement.

Ignoring this requirement will be considered as a violation of the law.

What documents of the organization is fixed?

In accordance with Article 134 of the Labor Code of the Russian Federation, indexation is carried out on the basis of the rules defined in local regulations, collective agreements or agreements.

A local regulation is a document that is valid within a particular enterprise and applies to all employees and the employer itself. It provides for provisions that are not regulated within the framework of labor legislation. For example, the procedure for indexing wages.

The concept of a collective agreement is approved in Article 40 of the Labor Code of the Russian Federation. In accordance with this norm, this is a legal act that establishes the procedure for regulating social and labor relations between the employer and employees.

All parties to the collective agreement sign it.

Position (sample)

The indexation procedure can be enshrined in the Regulations on wages.

Please note that this process provides for the operation of a certain system of wage increases. This takes into account the rise in prices, the level of inflation.

When applying for a job, an employee must familiarize himself with the local regulations in force within a particular enterprise, including the Regulation on remuneration, which approves the indexation process.

If within the framework of the company there will be 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.

Order

Salary indexation 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.

Order example:

Existing order of procedure

The indexation procedure for non-budgetary employees is determined by local acts that are in force within the enterprise.

Usually, it approved the formula for calculating the amount of the increase, as well as the timing and frequency of this procedure.

State employees can only rely on the will of the legislator, who will determine the order, timing and size of indexation.

For government organizations

Organizations that receive funding from the budget index their salaries in the manner approved by labor legislation and other regulations.

So, in 2019, the legislator did not provide for the possibility of raising wages for certain categories of civil servants.

The Federal Law “On the State Civil Service of the Russian Federation” establishes an annual inflation-adjusted indexation for employees of the Presidential Administration, the government apparatus, and the central apparatus of the Ministry of Foreign Affairs. But in the adopted budget, these items of expenditure are not provided.

For private and commercial companies

We have repeatedly noted that the indexation procedure is established by internal documents. Indexation in private firms is regulated exclusively by Article 134 of the Labor Code of the Russian Federation.

How to calculate? Examples

The calculation of indexation can be carried out taking into account the consumer price index.

The following formula is used for calculation:

I \u003d D × Ipc: 100,

• And - the amount of indexation;
• D - wages;
• Ipc - consumer price index.

The consumer price index should exceed 100%, then the mandatory wage indexation will be carried out from 2019. For example, in 2019 this indicator increased to 102.2%.

15000 * 102.2 / 100 \u003d 15330 rubles.

The amount of the increase will be - 330 rubles.

How to take into account when calculating vacation pay?

When calculating vacation pay, the average earnings for 12 months are taken into account.

If indexation was carried out during the billing period, then when calculating the amount, all payments are increased by the conversion factor:

• Z1 - monetary allowance after indexation;
• З0 - monetary allowance before indexation.

Only when incomes rise do employees maintain a positive attitude and remain loyal to the organizations in which they work. Unfortunately, due to inflation, it becomes more difficult to develop not only for business, but also for the national economy. However, with the increase in tariffs, people who live on wages suffer first of all.

Why wage indexation is carried out

When wages are indexed, their size increases in line with inflation and rising prices for food and other products. Indexation of wages in the Russian Federation makes it possible to maintain the country's economic development at the proper level, since citizens retain their purchasing power if incomes meet their needs.

With indexation, the incomes of the population, which are directly affected by the inflation index, grow. It is the index that becomes the basis for recalculating the wages of working citizens.

There are two types of salary indexation:

• retrospective, which takes into account the level of increase in tariffs for the past time (here, as a rule, the consumer ability of the population decreases; retrospective indexation of wages is used to stabilize the economy);
• expected, which is based on the forecast price increase.

It is important that the increase in labor compensation for some specialists of manufacturing enterprises is not in favor of the products. Its quality often deteriorates as the company begins to use cheaper components and raw materials. Another option is to increase the prices of manufactured products.

With the preservation of quality, but an increase in prices for products, high inflation may well occur. And here the following points should already be remembered.

• Indexation only covers changes due to inflation, not increases in market prices. Indexation is carried out only when a certain one is reached, and not with any increase in prices for food and other goods.
• Indexation is carried out in relation to certain types of income of the population. In particular, pensions, salaries, scholarships and unemployment benefits are indexed.
• Indexation does not apply to the income of individual entrepreneurs. This also includes funds from the rental of housing, since such activities are entrepreneurial.

The incomes of only certain categories of citizens are indexed, for example, public sector employees who receive the minimum wage.

How to force employees to work without salary indexation

The idea that money is the best motivation for employees no longer works in modern companies. Managers won't put in extra effort if they know they'll get a small bonus for it - they'd rather not overwork.

What five non-material ways of motivation are more effective and how to make staff work better and at the same time save the budget, told Redition of the magazine "Commercial Director".

Wage indexation and its difference from increase

Indexation is an increase in the amount of wages caused by an increase in the consumer value of goods and services in the market. The decision to increase wages is taken directly by the employer, if he has enough financial resources for this. But these concepts are often confused. What is the difference between salary indexation in an organization and salary increase?

The main task of both indexing and increasing wages is to increase the amount of payments. With the help of indexation, the state allows citizens to maintain purchasing power at the same level or increase it. Consequently, indexation is a state guarantee of wages for the working population (Article 130 of the Labor Code of the Russian Federation, determination of the Constitutional Court of the Russian Federation No. 913-O-O).

The increase has the same goals. However, in fact, indexation is not a salary increase. The actual content of wages does not change. With the help of indexation, the state only protects the population from inflation. If the salary rises, its actual content increases.

Below are other differences between indexation and wage increases.

In the absence of an indexation procedure in local acts, the employer can be held liable, even if he raises wages every year.

How often should wages be indexed by the employer

It is not known how often and at what time wages should be indexed. There is no information in this regard in the Labor Code of the Russian Federation. At the same time, if it is officially known about the growth in the cost of consumer goods and services, wage indexation must certainly be carried out.

The Labor Code of the Russian Federation indicates exactly how wages should be indexed in relation to public sector employees. A commercial organization itself prescribes the order of the procedure in a collective agreement, agreement or local regulatory act (Article 134 of the Labor Code of the Russian Federation). If there are no relevant provisions, they are developed (letter of Rostrud dated April 19, 2010 No. 1073-6-1).

It often happens that the local act includes information about the order of indexing. At the same time, nothing was said about the financial and economic indicator. If the employee files a complaint, the court can use the consumer price growth index proposed by the state statistics authorities.

Sometimes industry agreements prescribe on the basis of which indicator, how wages should be indexed. Some employers are required to index salaries every quarter to account for increases in the consumer value of goods and services.

As a rule, wages are indexed when:

• the minimum wage increases (the salary of employees becomes lower than the minimum wage);
• the rate of inflation rises;
• rising consumer prices in the region;
• the subsistence minimum of working citizens in the territory of a particular region or in Russia is increased;
• inflation is observed, and this fact reflects the law on the federal or regional budget.

It cannot be said that wage indexation is the responsibility of the employer. This is his right. Management can increase salaries at any time, regardless of external circumstances. Wages usually increase when:

• staff starts to work more efficiently;
• growing revenue;
• the increase is provided for by a collective agreement or other local act.

• Changing the employment contract: what any manager should know

Expert opinion

The company can choose the date of indexation independently

Aida Ibragimova,

Head of HR Practice at KSK Group, Moscow

The law does not say how wages should be indexed. The commercial organization itself determines how to perform this procedure. In collective agreements, agreements, local regulations, companies prescribe when and how to change salaries.

The employer has the right to index salaries on any day: for example, on the 5th or 15th of the month. But there is one condition: the order must be said in the internal documentation. For example, the day of indexing wages is often prescribed in the Regulations on wages. However, as practice shows, most organizations index salaries on the 1st. This makes it easier to calculate wage indexation from a technical point of view.

The procedure for indexing wages

Wages should be indexed in any structures, both state and municipal. At the same time, the salaries of individuals working under civil law contracts are not indexed.

The development of a procedure for indexing salaries in commercial structures is the task of top managers. The principles and procedure for increasing salaries may be mentioned in collective agreements and agreements. Accordingly, elected employees or trade unions can determine on what basis indexation is carried out. Their duties include negotiating with the administration and consolidating the outcome of the meetings by concluding agreements or contracts.

If there are no elected employees in the company, the management at its discretion decides how to index wages. On the basis of the order of the employer, the Regulation comes into force, where the indexation of wages is prescribed. An example of a regulatory document is presented below.

It is good if the procedure for indexing wages is provided for in the organization from the very beginning. But if for some reason it is absent, the scheme can always be developed. Management determines the procedure for indexing salaries by issuing a single independent document or including it in a single regulation on remuneration.

Main payroll parameters- this:

• frequency of indexing;
• calculation scheme.

Legislation does not say anything about the rules governing both parameters, and therefore the head of the enterprise himself can develop them. In accordance with the internal procedure, salary indexation is carried out monthly, quarterly, every six months, annually, etc. In the business environment, it is customary that the salary of employees is increased annually - at least. If it takes longer to get promoted, it is considered to be to the detriment of the employee.

The ways in which wage indexation is calculated are different. As a rule, employers index salaries and tariff rates. Only payments calculated as a percentage of the main part of the salary do not change. If the surcharges at the enterprise are fixed, they can also be increased. Managers usually do not change this amount. However, experience shows that sometimes they do index parts of the salary within the established limits.

The indexation coefficient is tied to a macroeconomic parameter. There is a CPI, or consumer price index, which is calculated by the statistical office. Each region has its own indicators, but everything is set by Rosstat. For the country as a whole, there is a common meaning.

The employer has the right to make calculations based on any indicator. In addition, companies can apply a real or estimated inflation rate, changes in the cost of living. Expected indicators are not very convenient to use.

The consumer cost index for goods and services, as well as the inflation rate, can be found on the website of the statistical service www.gks.ru. The Law on the Federal Budget includes data on projected inflation growth. The regional authorities always report on living wages in Russian regions. Information about the general indicator in the country is published by the Government of the Russian Federation.

An example of salary indexation. In Spektr LLC, employees of the accounting department receive:

• 35 thousand rubles - Chief Accountant;
• 20 thousand rubles - accountant of the settlement group;
• 22 thousand rubles - accounting group of commodity accounting and cost.

Wages are indexed each year according to the CPI indicator. Recalculations are carried out at the beginning of the year, based on last year's totals.

The increase in prices for January-December 2016 in relation to the value of the same period last year amounted to 107.1%. The recalculation factor is 1.07. Thus, in 2017 the data will be as follows:

• the salary of the chief accountant is 35 thousand rubles. x 1.07 = 37,450 rubles;
• the salary of the accountant of the settlement group is 20 thousand rubles. x 1.07 = 21,400 rubles;
• the salary of the accountant of the commodity accounting group and the cost of 22 thousand rubles. x 1.07 \u003d 23,540 rubles.

Starting from January 2017, salaries must comply with the established values.

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An example of applying the wage indexation coefficient

In Russia, there are certain public services, one of whose duties is the formation of salary recalculation indices. Among these government agencies:

• state budget: provides recalculation indices for budget organizations;
• social insurance fund and the federal budget: passes indexes to recalculate any benefits;
• RF Pension Fund: provides coefficients for the recalculation of pension accruals;
• private business: decides which coefficients will be used in the recalculation of wages.

The coefficient of recalculation of the average wage is calculated in two stages:

1. wages after all recalculations are divided by the amount of the initial salary;
2. the summed allowances after indexation are divided by the amount before it (if the employee was paid bonuses, additional payments, allowances to the main part of the salary).

Payment methods are chosen on an individual basis. They take into account not only the indexation of full wages, but also material incentives. For calculation use:

• fixed size(for example, 5 thousand rubles);
• range- let's say two salaries or 10% of the previously paid salary.

When choosing a coefficient that will serve as the basis for periodically changing the salary of employees, calculate in advance what wages they will receive in the end.

Example

Let's find out how the salary of an employee of Shar LLC changed in 2016 compared to 2015. Note that the employee performed his job duties well. The calculation results are shown in the table below.

In 2015, Petrov received a salary equal to 30 thousand rubles. The amount of the monthly allowance for the implementation of planned indicators is 15%, for strict adherence to the work schedule - 5%. In 2015, Petrov's salary, taking into account all additional payments, amounted to 36 thousand rubles.

Let us determine the amount of salary for different coefficients of wage indexation (options 1–3). Wages are indexed every year on January 1 according to several schemes.

• 1st scheme: the minimum wage in force in the new year, compared with the past.

In 2015, the minimum wage in Russia was equal to 5965 thousand rubles. In 2016 - 6204 rubles.

Accordingly, the size of the wage increase coefficient will depend on the increase in the minimum wage:

6204 / 5965 = 1,04.

Petrov's salary in 2016 according to the 1st scheme will increase by 4%:

36 thousand rubles x 1.04 = 37,440 rubles.

• 2nd scheme: on the officially forecasted level of inflation in the next year.

In 2016, according to the forecasts of the authorities, inflation will be 6.4%. Therefore, wages will increase in accordance with the same indicator:

36 thousand rubles x 1.064 \u003d 38,304 rubles.

• 3rd scheme: on the salary increase coefficient accepted in the company - 1.05.

In 2016, the amount of salary in accordance with this scheme will be:

36 thousand rubles x 1.05 = 37,800 rubles.

This example shows that it is the chosen indexation indicator that determines how wages will increase.

Payments for employees of organizations are calculated as a percentage of wages, tariff rates, piece rates or remain unchanged.

Example

Suppose that every month Petrov does not receive additional payments, which are calculated as a percentage of the unchanged part of the salary, but a fixed bonus of 6,000 rubles. Note that the company indexes only salaries, the amount of other payments does not change.

It is clear from the example that such calculations of bonuses and fixed parts are unprofitable for employees.

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How to draw up a position on wage indexation

How wage indexation should be carried out, a commercial organization prescribes in the following documents:

• collective agreement;
• local act;
• agreement.

As a rule, the indexation procedure is included in the Regulation on remuneration.

The procedure for recalculating wages should be included in some local act, for example, in the Regulations on Bonuses (for a commercial enterprise). This document becomes the basis for the formation of an indexing order. The sample according to which an order for wage indexation is drawn up is given below. Its arbitrary form is allowed.

The order on wage indexation includes a link to legislative documentation. A person responsible is appointed for the indexation of the employee's salary.

The order must include:

• signatures of subordinates and responsible employee;
• manager's signature;
• stamp or seal of the organization;
• registration number recorded in the register of orders.

The regulation on wage indexation, a sample of which is available on the Internet, consists of several parts. The first provides detailed information about what wage indexing is and for what purpose it is carried out. The order often mentions that the indexation of wages for employees is a state guarantee.

Further in the document, detailed calculations of the indexed salary are given, they indicate which coefficient the specialists used and according to what rules the recalculation was carried out. The order also describes what types of payments are subject to indexation.

The organization appoints specialists responsible for the procedure and forms control rules. If there are additional conditions (for example, the possibility not to index salaries by agreement with the trade union), they are also included in the order on wage indexation. The head approves the internal documentation. Further, all employees get acquainted with it, signing after reading.

For each employee, wages can be calculated in different ways: it all depends on his category and type of organization. For example, when indexing salaries at manufacturing enterprises, the hourly or daily wage rate is taken as the basis, and not the amount of wages, as for office workers. When calculating salaries, separate provisions are often created for categories of employees.

The amount of salary is an important clause in the employment contract. If it changes, it is displayed in the document. In order not to make changes to the contract regularly, supplement it with a reference to the company's internal act. All new employees should be introduced to it, and only then they should be allowed to work. If there is no detailed information on indexing, with an increase in salary, bilateral additional agreements are signed to the contract on changing wages.

If there are few employees in the company, the execution of agreements takes a minimum of time. If their number is in the thousands, it is quite difficult to periodically adjust the terms of the contract.

Remember, the employment contract is changed at the initiative of the employer. Therefore, the conditions of Art. 74 of the Labor Code of the Russian Federation. The employer is obliged to notify the employee two months before the innovation. After reading the document, the employee signs it. If he does not agree with the new conditions, the manager transfers him or dismisses him. While employees generally respond positively to pay increases, difficult situations are not ruled out. Staff often dispute the amount of indexation, and therefore it is imperative that all procedures be followed in accordance with the law.

Expert opinion

It is not necessary to index annually.

Anastasia Novikova,

HR Director of the company "GIPRONIIAVIAPROM"

If you indicate in the Regulations that salary indexation is carried out at the initiative of the head, this will be incorrect. Indexation depends on the inflation rate in the country. If indexation is carried out, then there is inflation. Of course, management can also make decisions about indexing, but it looks strange.

Remember, you should make an indexation clause only when the company is confident in its ability to increase salaries every year.

Here is an example of wage indexation. At the end of the year, the labor commission decides to index salaries. It takes as a basis the financial indicators of the enterprise and the inflation index for Russia. On their basis, salary changes are calculated and the amount of indexation in percentage terms is set, which should not be lower or higher than the official inflation index.

At the same time, some organizations link their decision to index salaries with the level of the inflation indicator - whether it is critical at the moment. In the Regulation, the leaders prescribe: “If inflation in the country becomes significant and exceeds 10%, the enterprise will recalculate wages. The amount of the salary increase is determined by the management, based on their financial capabilities.

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Responsibility of the employer for non-indexation of wages of employees

Many employers deliberately do not index the salaries of staff, however, administrative penalties are provided for such actions. If the need to raise salaries is mentioned in the collective agreement or local act, but the management ignores the indexation of wages, administrative responsibility applies - a fine of 3-5 thousand rubles. (Article 5.31 of the Code of Administrative Offenses of the Russian Federation).

If the internal document of the organization does not mention indexation and the employer does not carry it out, the fine is 1-5 thousand rubles. At the same time, the organization directly pays 30-50 thousand rubles. (part 1 of article 5.27 of the Code of Administrative Offenses of the Russian Federation).

If this violation is revealed again, officials are fined 10-20 thousand rubles. (they can also be disqualified for 1-3 years), and legal ones - for 50-70 thousand rubles. In addition, individuals who violate the conditions of indexation are often prohibited from working in senior positions and conducting labor activities in general. Employers not only have to answer according to the law for the violations committed, but also have to index wages and cover all debts. It happened that employers paid indexation arrears for the past years. Such instructions were given to them by labor inspectorates.

Example

The State Labor Inspectorate routinely controlled the company for compliance with the norms of the Labor Code of the Russian Federation. The audit showed that the procedure for indexing in connection with the increase in prices in the Regulations on wages was not observed. The leadership was called to administrative responsibility under Part 1 of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation. The director of the organization demanded that the act of administrative violation be noted and the case closed. However, the court refused him, since there were no grounds for dismissing the case.

Example

A branch of a non-profit enterprise in one of the Russian regions was brought to administrative responsibility due to the lack of an indexing procedure. The head of the department appealed to the court, asking to cancel the decision to impose penalties. According to management, the violation was minor. In addition, the company did not conduct commercial activities.

The head also indicated that during the study of the case materials, all controversial issues were resolved, and the employee withdrew the complaint that became the basis for the audit. As the plaintiff noted, he indexed the salaries of the staff, paying bonuses every month. The court took into account the position of the plaintiff, but did not dismiss the case. According to the court, the payment of bonuses could not be regarded as indexing.

Litigation related to wage indexation

The Constitutional Court of the Russian Federation has repeatedly emphasized that the wages of all employees should increase. The court considers that the rules prescribed in the Labor Code of the Russian Federation are quite clear and there can be no discrepancies in them. In particular, under Art. 134 of the Labor Code of the Russian Federation, absolutely all employers are required to index the salaries of staff. This requirement applies to all managers, even those who do not work in budgetary organizations.

The same position is expressed by Rostrud, which previously clarified that if the organization’s local regulatory act does not contain a rule on indexing, managers are required to create an appropriate document or correct an existing one (letter of Rostrud dated April 19, 2010 No. 1073-6-1). Later, in September 2015, Rostrud confirmed its point of view. Moreover, the department noted that employers should in no case ignore this obligation, this is regarded as a violation of the norms of the Labor Code of the Russian Federation.

Territorial state labor inspectorates (GIT) operate to protect the rights of the working population. Citizens whose labor rights, in particular related to indexation, have been infringed can always apply to these bodies. GIT inspectors have the right to impose administrative liability on employers for violating the norms of the Labor Code of the Russian Federation under Part 1 of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation. In addition, control authorities often oblige the heads of various organizations to develop a procedure for indexing wages. In these cases, fines are usually not imposed.

An appeal to the state labor inspectorate does not suspend the period allotted for applying to the court. It is 3 months from the day the employee learned about the violation (part 1 of article 392 of the Labor Code of the Russian Federation). In order to comply with the legal framework in the event that the fault of the head of salary indexation is not obvious (for example, when the employee does not agree with the amount of additional payments), it is better to file a lawsuit with the court.

At the same time, according to the courts, the period of 3 months is calculated not from the moment the employment contract is terminated, but from the moment when the employee found out or should have found out about the violation of labor rights to indexing the salary for a certain time. Such a moment may be the day of issuance of wages or advance payment, the amount of which was disputed by the plaintiff.

The courts often order employers to pay back wages owed to employees. Such debts should have been issued within the limitation period, that is, 3 months before the filing of the claim.

A completely different situation is if the local acts, labor or collective agreements of the organization do not say about the obligation of the head to index, but at the same time, employees insist on issuing them the “unpaid” part of the salary due to inflation. In such cases, the judiciary generally refuses to recalculate salaries, even if the statute of limitations has not yet expired.

5 Reasons to Deny a Wage Index Claim

1. The company does not have approved rules for indexing wages

As stated in Art. 134 of the Labor Code of the Russian Federation, in private organizations, indexation rules are prescribed in local regulations, collective agreements, and agreements. The judiciary often decides that since there are no relevant internal requirements, then indexation is optional. The courts note: only the employer determines whether to carry out indexation. This means that there are no legal grounds to demand “unpaid” funds from him.

1. Indexing is not the only way to increase wages

Often, courts note that employers have the right to increase salaries in any way. The issuance of bonuses, salary increases, they can equate to indexing. Courts, when considering issues of violation or retention of an employee's rights to compensation for losses due to inflation, take into account the actual increase in wages. At the same time, this may not be related to indexing. If, when considering a case, it turns out that the employee’s salary was increased at least once, it can no longer be indexed.

1. Wage indexation- government guarantee

In this regard, the position of the courts is as follows: the employer is not obliged to index the employee's salary if the corresponding requirement is not in the organization's local regulations and if the state does not allocate funds for these purposes. In addition, courts in such claims do not impose obligations on managers to develop indexing rules.

1. Employer has financial difficulties

The courts do not satisfy claims for wage increases even in cases where local regulations say about the condition of indexing - the achievement of specific financial goals by the organization. However, they failed to achieve it.

If the indexing condition is written in the document, this does not mean that salaries in the organization will certainly be increased. In such situations, the courts do not satisfy claims for an increase in salaries against managers who find themselves in a difficult financial situation (for example, due to financial problems at the enterprise).

1. The degree of indexation of wages is not prescribed by law

Such grounds for refusal of the judge are given in cases where the salary was indexed, but, according to the employee, in an insufficient amount. Consequently, when increasing, the employer used a coefficient that did not correspond to the consumer value index of goods and services.

The courts believe that with an increase in the consumer cost of goods and services, wages should be indexed. However, nothing is said about the amount of the increase, and therefore employers are free to set any coefficients for indexing, including those that do not fully cover losses due to inflation.

Nevertheless, judges sometimes take the side of employees and satisfy claims for unpaid parts of wages, even if the indexing rules are not spelled out in internal documents. Often, the courts note that if the employer is obliged to determine the indexation procedure, then the absence of such an order does not mean depriving the employee of the right to an indexed salary. Based on this, judges make decisions on the recovery of underpaid amounts from management after wage indexation has been carried out. Judicial practice shows that the authorities often take the position of employees in matters of indexation not only of a fixed part of the salary, but of the entire salary - with bonuses and incentive payments.

Since the clause regarding indexation in the Labor Code of the Russian Federation is formulated ambiguously, the labor rights of the working population are sometimes violated. However, the law to this day does not toughen either the requirements or the penalties for employers for violating the rights of personnel prescribed in Art. 134 of the Labor Code of the Russian Federation. And, most likely, employees should not count on 100% financial security in the near future, even with losses due to inflation. In this regard, when getting a job at an enterprise, the applicant should understand whether they comply with the requirements of the Labor Code of the Russian Federation, how wages are paid, whether there are delays in payments, how much salaries are indexed, etc. Employers should remember that for ignoring the requirements upon indexation, they face administrative liability along with the forced payment of compensation (if the subordinates win the trial).

There are also situations when the courts decide to recover from employers the difference between wages indexed to take into account the increase in consumer value and wages issued in fact, for the indexation of which a coefficient of a smaller amount was used. The judges note that salaries indexed by a factor below the consumer value index do not increase the actual salary, and this is contrary to state guarantees.

Salary indexation is an increase in the salary of all employees of the company. The salary is indexed by an increasing coefficient to the tariff rates (official salaries). Who should index the salary annually, read on

Which companies should index salaries

Indexation is required for all employers, both budgetary organizations and commercial companies (Article 134 of the Labor Code, letter from Rostrud dated April 19, 2010 No. 1073-6-1).

So, budget organizations carry out indexation on the basis of the relevant order of the Government of the Russian Federation. Or the executive body of the Russian Federation.

Commercial firms should develop their own indexing order. This procedure must be fixed in a collective agreement (agreement or local normative act).

On a note! Many heads of commercial organizations believe that only budgetary organizations should necessarily index wages. But it's not. And that's why.

Opinion of the Constitutional Court. In ruling No. 1707-O dated July 17, 2014, the arbitrators indicated that the employer had no right to deprive employees of the guarantee provided for by law. Therefore, all commercial companies are required to establish an indexation procedure.

Responsibility for non-indexation of salaries

If indexation is not provided for in the local act and, accordingly, is not carried out, then the company may be fined from 30,000 to 50,000 rubles, and for a repeated violation - from 50,000 to 70,000 rubles. (parts 1 and 4 of article 5.27 of the Code of Administrative Offenses of the Russian Federation).

If the collective or labor contracts contain a condition on indexation. But, in fact, it is not carried out - the employer can be held administratively liable under Article 5.31 of the Code of Administrative Offenses of the Russian Federation. That is, he faces a warning or an administrative fine in the amount of 3,000 to 5,000 rubles. (Article 55 of the Labor Code of the Russian Federation).