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Whether indexation of salaries. Salary: salary indexation is mandatory or not

Indexation is an increase in the salary of all employees of the organization. Usually, their tariff rates (official salaries) are increased by a certain coefficient. If indexation is carried out in this way, salaries will increase for all employees of the enterprise.

With a simple increase, the employer can increase the salary (tariff rate) of individual employees (at various grounds) or employees of some departments selectively by different coefficients.

Wage indexation is the responsibility of the employer

Based literal interpretation of the concept of "state guarantee", the employer cannot, at its own discretion, change or cancel the guarantees declared by the state.

It follows from this that the indexation of wages is the responsibility of the company. The specialists of Rostrud agree with this (letter dated April 19, 2010 No. 1073-6-1), and the arbitrators of the Constitutional Court of the Russian Federation (Determination dated June 17, 2010 No. 913-O-O). However, the difficulty lies in the fact that the legislation does not establish a mechanism for indexing - neither the procedure nor the conditions for its implementation are defined.

Wage indexation is mentioned only in Article 134 of the Labor Code of the Russian Federation. State employees carry it out in the manner prescribed by "labor legislation and other regulatory legal acts containing labor law norms." Commercial organizations in the manner "established by the collective agreement, agreements, local regulations."

The presence in the collective agreement of a clause on indexation of wages can boast mainly large companies that have acceded to industry agreements in which this obligation is fixed. Such a norm is, for example, in the Federal Industry Agreement on Communications and Information Technology Organizations Russian Federation for 2012-2014, approved on December 23, 2011 by the Ministry of Telecom and Mass Communications of Russia No. ISCH-P14-21421.

In small organizations, a collective agreement is not always concluded. And where it is, as a rule, not a word about the indexation of wages. In those rare cases when they do not forget to mention indexation, they make a note: "If the employer has financial capabilities." However, Rostrud specialists insist that if the procedure for indexing wages is not specified in the documents of the organization, then appropriate changes must be made to them (letter of Rostrud dated April 19, 2010 No. 1073-6-1).

Employer's responsibility

If the collective or labor agreements contain a condition on wage indexation, but in fact it is not carried out, the employer may be held administratively liable under Article 5.31 of the Code of Administrative Offenses of the Russian Federation. If salary indexation is not provided for by these documents and is not carried out by the company, then liability arises under Article 5.27 of the Code (a fine of up to 50,000 rubles).

If the employer does not fulfill the obligations stipulated by the collective agreement, the employees have the right to apply for the protection of their labor rights to the competent authorities, for example, to the territorial bodies of the Federal Labor Inspectorate, the prosecutor's office, the court.

How wages are indexed

We will figure out who is entitled to indexation of salaries, how often and in what order it should be carried out.

An increase in salaries (tariff rates) leads to an increase in labor costs and a reduction in the tax base for income tax. These facts may be of interest as representatives tax office as well as the owners of the enterprise. In order to avoid problems when preparing documents for indexing, reference should be made to the norms of Articles 130 and 134 Labor Code, as well as stock up on inflation statistics, for example, for the previous year, price increases in the region, changes in the cost of the consumer basket, etc.

According to the Determination of the Constitutional Court of the Russian Federation of June 17, 2010 No. 913-O-O, salary indexation is carried out for all persons working under an employment contract. There are no exceptions provided by law.

Attention!
Individuals performing work under a civil law contract are not included in the circle of persons who are subject to indexation.

As a rule, wage indexation is carried out by increasing tariff rates by a certain coefficient or official salaries. This is the most common, but not the only option. In federal public institutions index the wage fund as a whole, and in some commercial organizations employees receive additional benefits. We will focus on the first option - the application of a multiplying factor to the salaries of employees.

Article 134 of the Labor Code links the need for indexation to rising consumer prices for goods and services. But in the absence of a unified procedure, the employer has the right to decide on the choice of the indexation coefficient on his own. The amount of salary indexation can correspond to:

officially established (according to the results of a certain period, for example, a quarter, half a year, a year) consumer price index for the country or in a separate region;
the rate of inflation recorded in the annual federal law on the federal budget or the budget of the corresponding region in which the organization operates;
growth of the subsistence level of the able-bodied population.

When calculating the indexation coefficient, the starting indicator (consumer price index, inflation, etc.) is not a mandatory value. For example, with a projected inflation of 6%, employees' salaries could be indexed by 4% or 7%. The employer can choose another arbitrary value (unless another procedure is determined by the labor or collective agreement). Accordingly, salary indexation will be carried out by this amount.

The frequency of indexation depends solely on the conscientiousness of the employer and the financial capabilities of the organization. Depending on which increase factor will be chosen, indexation can be carried out monthly, quarterly, annually. In recent years, annual indexing has been carried out more frequently. Is it possible to time it not for January 1st? Yes, you can. The date of change of salaries can be determined by the employer itself or by a collective agreement.

Documentation of indexing

Any change in conditions employment contract possible only by written agreement of the parties. Therefore, if the decision on indexation is made, it is necessary to draw up a number of documents.

So, if salary indexation in local regulations organization (for example, the Regulation on wages or a collective agreement) was not provided, they must be supplemented with the appropriate section.

As a rule, the initiative to introduce such a clause comes from representatives of the labor collective, for example, the trade union committee. Members of the trade union committee at their meeting formulate an appropriate proposal. It is not excluded that the administration will take the initiative. In any case, this proposal is submitted to the general meeting of the labor collective (or a conference of its representatives). The approval of the indexation proposal by the general meeting (conference) is the basis for the introduction of the relevant provision into the collective agreement.

Regulations or a collective agreement should prescribe the procedure for increasing wages, taking into account price increases, inflation, etc., and also indicate:

frequency of indexation (month, quarter, half year, year) or the date of its implementation;
what specific payments within the framework of the remuneration system are subject to indexation (salary, bonuses, additional payments);
the procedure for choosing (determining) the indexation coefficient.

Some organizations establish grounds for limiting the size of indexation or refusal to carry it out (for example, financial difficulties). But if such grounds are not indicated, the employer does not have the right to unilaterally refuse to index wages or arbitrarily reduce the coefficient.

The head must fix the fact of indexation in the order. Based on this document, changes are made to the staffing table. When indexing, it must reflect the new salaries.

Consider, using a conditional example, the procedure for calculating if the increase coefficient corresponds to the amount of inflation included in the budget for the current year.

According to the staffing table, effective from January 1, the salary of a senior accountant is 45,000 rubles. The indexation coefficient corresponds to the amount of inflation included in the budget for the next year - 1.06.

The new salary will be:
45 000 rub. x 1.06 = 47,700 rubles.

Consistently using this formula to all positions and professions listed in staffing, we will receive new salaries for all employees of the state.

An increase in salary affects the amount of related payments. Let's take an example of how the indexation will affect the amount of other payments accrued to the employee.

The salary of an employee is 20,000 rubles. Every month, in addition to salary accruals, the employee receives:

Bonus for the implementation of the plan in the amount of half the salary, taking into account the hours worked;

Product Quality Award. It is set in the range of values from 10 to 30% of the salary. The bonus is accrued subject to the fulfillment of the plan for the volume of production and does not depend on the actual hours worked. When choosing a specific value, the percentage of allowed marriage is taken into account. If the marriage is less than 1%, then 30% of the salary, from 1 to 2% - 20%, from 2 to 4% - 10%, more than 4% - no bonus is assigned;

Mentoring allowance - 3000 rubles. per month in proportion to actual hours worked.

Starting from October 1, the salaries of all employees have been indexed by 1.061%. The employee is paid wages for November. At the same time, he did not fully work out the month (out of 20 working days - 19), the plan for the production of products was fulfilled, the share of defects was 1.1%.

Determine the amount of salary after indexation. It is equal to:
20 000 rub. x 1.061 \u003d 21,220 rubles.

For November, the employee will be credited with:

Salary - 20,159 rubles. (21? 220 rubles: 20 working days x 19 working days);

Bonus for the implementation of the plan - 10,079.5 rubles. (21,220 rubles x 50%: 20 working days: 19 working days);

Award for product quality - 4244 rubles. (21?220 rubles x 20%);

Mentoring allowance - 2850 rubles. (3000 rubles: 20 working days x 19 working days).

The total salary for November will be:
20,159 + 10,079.5 + 4244 + 2850 = 37,332.5 rubles

Salary should not be less than the minimum wage

The minimum wage is another state guarantee for wages (Article 130 of the Labor Code of the Russian Federation). It does not allow the employer to set wages below the statutory minimum size if the employee worked the norm of working hours and fulfilled the labor norm.

If the organization has employees who are paid less than the minimum wage (salary plus incentives and compensation payments), is a reason for a fine under Article 5.27 of the Code of Administrative Offenses of the Russian Federation. Employees hold employer accountable labor inspections. The collection of a fine does not cancel the obligation of the employer to bring the level of wages up to the minimum wage.

The editors of the magazine "Salary"

Indexation of wages in accordance with Article 134 of the Labor Code of the Russian Federation in non-budgetary organizations causes discussions in practice, the reasons for which are many - from the need for its implementation, procedure and registration, to the responsibility of employers for not carried out or incorrectly carried out indexation. These issues are not regulated in the legislation. The purpose of this article is to consider the indexation procedure based on the analysis of regulatory legal acts and judicial practice.

The size and frequency of indexing. Usually, to calculate the amount of indexation, it is proposed to be guided by the Basic Provisions on the Procedure for Monitoring Consumer Prices and Tariffs for Goods and paid services provided to the population, and the definition of the consumer price index (approved by the Decree of the State Statistics Committee of Russia dated March 25, 2002 No. 23). You can use the data published on the Rosstat website www.gks.ru, the rate of inflation, which is indicated in the federal law on the federal budget for the next year, or the percentage increase in the subsistence minimum, published on the same website, or other indicators. When using each of the above methods, the size of indexation will differ (Orlova E. Salary indexation // Tax Bulletin. - 2013. - No. 1). It's confirmed judicial practice(The cassation ruling of the Magadan Regional Court of July 13, 2010 in case No. 21058/10, the Cassation ruling of the Supreme Court of the Republic of Karelia of May 4, 2010 No. 33-1248/2010).

The court, in the absence of a regulatory establishment of the indexation procedure, may apply the consumer price growth index calculated by the state statistics authorities (Review of the Krasnoyarsk Regional Court dated 05.05.2008 “Review of the practice of consideration of civil cases by justices of the peace Krasnoyarsk Territory and Appellate Practice of District Courts of the Krasnoyarsk Territory”, Decision of the Mednogorsk City Court of the Orenburg Region of 04.04.2010, Decision of the Baleisky City Court Trans-Baikal Territory dated October 22, 2008). None of the listed methods is mandatory, however, indexation should always provide real protection against inflationary processes.

Interesting cases of use for calculating expected inflation rates (Orlova E. Salary indexation // Tax Bulletin. - 2013. - No. 1). Theoretically, this is possible, but if its actual level is higher or lower, then recalculation will be required. Expected indicators are convenient for planning the organization's budget, but not for actual application, therefore, the position on the use of actual indicators prevails, since it is the indices based on them that provide an adequate increase in the real content of wages (Kozina E.V. Methodology of wage indexation // SPS " Consultant Plus").

Trade unions have the right to participate in determining the amount of wage indexation (paragraph 2 of Article 22 of the Federal Law “On Trade Unions, Their Rights and Guarantees of Activity” dated 01/12/1996 No. 10-FZ, as amended on 01/24/2002). This is especially true in cases where the organization does not have enough funds to carry out indexation in full. In this case, in agreement with the trade union organization, indexation is carried out to the maximum extent possible, and then measures are taken to further increase the real content of wages. ( Guidelines on establishing the order of indexation in organizations of the non-budgetary sector of the economy. - clause 1.2. www.niitruda.ru/publications/Indexing.doc).

It is also necessary to distinguish indexation from other wage increases. An ambiguous attitude raises the question of the possibility of replacing indexation with wage increases in a different order. According to some experts, an “unscheduled” increase in wages may be a reason not to index it in the relevant period (Plastinina N. Wage indexation: right or duty? // Personnel service and personnel management of the enterprise. - 2013. - No. 2). This is confirmed by the decisions of the courts on recognizing the increase in wages as indexation (Archive of the justice of the peace of the court district No. 376 of the Presnensky judicial district of the city of Moscow. Decision in case No. 2-145 / 08).

The opposite opinion is due to the fact that the replacement of indexation with an increase in the level of payment in a different order was allowed only in the Soviet Union (Vedomosti of the Congress of the ND of the RSFSR and the Supreme Council of the RSFSR. 1991. N 45. Art. 1488, 1489. - Art. 1), but at present normative acts of that period became invalid (Kozina E.V. Methodology of wage indexation // SPS "ConsultantPlus"). It is often indicated that the employees of the organization should know that the wage increase carried out is an indexation, and not something else. The indexation procedure should be generally understandable (Orlova E. Salary indexation // Tax Bulletin. - 2013. - No. 1).

To resolve the discussion that has arisen, it should be noted that key value have a reason for the increase in wages and its magnitude. Wages are equal pay for work of equal value. If its increase is associated with a change in the quantity or quality of labor, its conditions and other similar circumstances, then the decision not to index wages in the relevant period will not be in the legitimate interests of the employee.

The size of the increase should provide a decent standard of living and protection against inflation. Thus, the Krasnoglinsky District Court of the city of Samara, in its decision dated 03.03.2011, indicated that the increase in official salaries of employees of the organization by 5 and 10% (in different years) was not considered by employees as an indexation of wages, since the growth in the cost of the consumer basket amounted to 120.1%. Raise in this case cannot be considered an alternative to indexation, since the goal of the latter - protection against inflation - has not been achieved.

A different situation took place during the consideration of the case on the recovery of indexation amounts, which was submitted to the Magadan City Court. The collective agreement of the organization provided for annual indexation of wages, but later the industry agreement, which applied to this employer, was amended, according to which indexation was replaced by an increase in the average monthly wage of at least 2% higher than the growth rate of the average monthly wage of the economy of the corresponding region. As a result, the growth of the plaintiff's average wage in the disputed period amounted to 12%, and the court, not seeing in the case the circumstances that led to the reduction in the wages of the plaintiff, dismissed the claim. (The cassation ruling of the Magadan City Court dated August 17, 2010 in case No. 2-1143/10). Practice shows positive attitude courts for accounting in local regulations of employers of agreements of different levels (Determination of the Supreme Court in the case of February 24, 2004 No. 75-В04-1 // Profsoyuznaya legal newspaper. Insert to the weekly "Solidarity". 2004. No. 32. p. 7). Thus, when developing an indexation procedure, industry agreements can be taken into account, if any, in the industry to which the employing organization belongs. But the size of the increase, which ensures a proper increase in the real content of wages, remains the main criterion for choosing the order of such an increase. A different approach will lead to a violation of the rights of the employee and the current legislation.

In addition, according to the courts, the need for indexation of wages is due to an increase in consumer prices, but this does not mean that the amount of indexation and the procedure for its implementation should strictly correspond to the mechanism of this increase. That is, the procedure for raising wages may be different, provided that a decent standard of living for the employee is strictly ensured. (The cassation ruling of the Magadan Regional Court of July 13, 2010 in case No. 21058/10, the cassation ruling of the Supreme Court of the Republic of Karelia of May 4, 2010 No. 33-1248/2010).

As for the frequency of indexation, according to the customs of business turnover, its smallest period is a month, and the largest is a year (E. wages: right or duty? // Personnel service and personnel management of the enterprise. - 2013. - No. 2). Following this custom is optional, meanwhile, there is probably a violation of the interests of the employee. There may be situations when the consumer price index rises more often than wages are indexed in accordance with local regulations. In this case, in fact, the real content of wages does not increase, although formally indexation is provided for in the regulations of the organization. Therefore, the implementation of indexation with a frequency exceeding one year, as well as the indexation of wages only if the organization has sufficient funds, is considered as a deterioration in the position of the employee (Kozina E.V. Methodology of wage indexation // SPS "ConsultantPlus").

Registration of wage indexation. The absence of a definition of the procedure for indexing wages in the local regulations of the employer is qualified as a violation. In particular, the Volgograd Regional Court in the appellate instance recognized the lawful demand of the prosecutor's office on the obligation of the employer to provide for the procedure for indexing wages in local regulations. (Appeal ruling of the Volgograd Regional Court dated July 5, 2012 in case No. 33-6662/12).

The question of the proper execution of the indexation order in each case is controversial. On the one hand, the amount of wages is one of the mandatory conditions of the employment contract (Article 57 of the Labor Code of the Russian Federation), must be specified in the contract with each employee and be changed by adopting an additional agreement to it. At the same time, within the meaning of Article 57 and Article 72 of the Labor Code of the Russian Federation, familiarization of the employee against signature with local regulations containing the indexation condition does not constitute consent to subsequent changes in the terms of the employment contract (Orlova E. Salary indexation // Tax Bulletin. - 2013. - No. 1). Such a procedure is obviously not convenient for either the employer or the employee, since the rate of inflation in each period of time is unknown, and periodically changing it in the contract requires a lot of time to implement the procedure for accepting the agreement.

On the other hand, Article 8 of the Labor Code of the Russian Federation does not provide for the inclusion of a provision on indexation in the employment contract with each employee and does not oblige the employer to do so.

The most rational would be to include in the employment contract a reference to a local regulatory act that establishes the indexation procedure. This will mean that the specified act is endowed with the force of the terms of the contract and is part of the latter, on which an agreement has been reached between the employee and the employer (see also: Orlova E. Salary indexation // Tax Bulletin. - 2013. - No. 1). If changes are planned to be made to the local normative act establishing the indexation procedure, then the corresponding decision is made taking into account the opinion of the representative body of employees (Article 135 of the Labor Code of the Russian Federation), who are notified in writing no later than two months about the changes and their reasons (Articles 72, 74 of the Labor Code of the Russian Federation). This need is confirmed by judicial practice (Appeal ruling of the Krasnoyarsk Regional Court dated October 15, 2012 in case No. 33-8706). If the indexation condition with reference to the relevant local act was previously absent in employment contracts, it should be included through an additional agreement.

Indexation in specific cases and sizes is formalized by orders, their absence is considered illegal. (Interview. Directors of six enterprises in Primorye were prosecuted for non-payment of wages http://www.rostrud.ru/press-centre/48/xPages/entry.9360.html). Indexed salaries are indicated in the staff list (Plastinina N. Wage indexation: right or duty? // Personnel service and enterprise personnel management. - 2013. - No. 2).

Responsibility of the employer for failure to index. The responsibility of the employer for failure to fulfill the obligation to index wages deserves special attention.

In accordance with Article 142 of the Labor Code of the Russian Federation, violation of wages entails the responsibility of the employer and (or) his representatives. It is clarified that in the event of a delay in the payment of wages for a period of more than fifteen days, the employee has the right, in accordance with the procedure established by law, to suspend work for the entire period until the payment of the delayed amount. In addition, according to the Supreme Court of the Russian Federation, the employee's exercise of the right to suspend work does not depend on the presence or absence of the employer's fault in delaying payments (Resolution of the Plenum of the Supreme Court of the Russian Federation of March 17, 2004 No. 2 (as amended on September 28, 2010 No. 22) - p 57). This article does not establish what responsibility the employer and (or) his representatives bear in case of failure to index wages and what protection measures the employee is entitled to take.

Based on the analysis of the current legislation, employees who have not been indexed wages, regardless of the presence or absence of the corresponding condition in employment contracts and other local regulations, have the right to apply for protection of their labor rights in State Inspectorate labour, prosecutor's office or court.

Disputes initiated by employees alone, regardless of the number of persons who filed similar appeals, are individual labor disputes and are resolved in civil proceedings (Articles 381, 398 of the Labor Code of the Russian Federation).

Inflation is a well-known fact that is not subject to proof by virtue of Article 61 of the Civil Procedure Code of the Russian Federation, and the index to be applied is chosen by the court (Review of the judicial practice of the Supreme Court of the Russian Federation // Bulletin of the Supreme Court of the Russian Federation. 2003. No. 6).

There are situations when employees, when applying to the court with a claim for compelling the employer to carry out indexation, refer to the Fundamentals of the legislation of the USSR and the republics on the indexation of incomes of the population, adopted Supreme Council USSR 06/25/1991 No. 2266-1. On the one hand, references to such acts can be called inappropriate due to the presence in the current legislation of the Russian Federation of provisions on the obligation of the employer to index wages. On the other hand, according to Article 423 of the Labor Code of the Russian Federation, acts of the USSR can be applied to the extent that they do not contradict the legislation of the Russian Federation. By virtue of Article 3 of the Fundamentals, the amount of indexation is calculated by multiplying income by the consumer price index. It is this index, as mentioned earlier, that is used in legal proceedings in resolving disputes. Therefore, the courts satisfy the requirements based on the legislation of the USSR, since Article 134 of the Labor Code of the Russian Federation contains a reference to the “order established by law”, and the latter does not provide for such a procedure (Archive of the justice of the peace of the judicial district No. 376 of the Presnensky judicial district of the city of Moscow. Decision in case No. 2-145/08).

If a collective labor dispute is initiated, including when a trade union organization applies for the protection of the rights of workers, it is resolved in the manner of conciliation procedures (Articles 398, 401 of the Labor Code of the Russian Federation) and is not subject to consideration in court.

Administrative liability is also provided for failure to index. If the employer does not comply with the indexation condition contained in local regulations or an industry agreement, then liability arises under Article 5.31 of the Code of Administrative Offenses of the Russian Federation. If indexation is not provided for in local acts and is not carried out, then the head of the organization is held liable on the basis of part 1 of article 5.27 of the Code of Administrative Offenses of the Russian Federation.

Conclusions. Establishment in the local regulations of the organization of the indexation procedure and its timely implementation are the obligations of the employer. Indexation is carried out at least once a year, taking into account the actual inflation growth rates determined by the state statistics authorities. A reference to the local normative act that determines the indexation procedure is included in the employment contract with the employee. The implementation of indexation depending on the availability of funds in the organization, as well as its implementation in amounts that do not provide an adequate increase in the content of wages, are illegal. If the employer fails to fulfill the obligation to index wages, the employee may apply for the protection of his rights to the State Labor Inspectorate, the prosecutor's office or the court. The courts consider individual appeals, and if there is a collective labor dispute, it is resolved through conciliation procedures within the organization. In addition to financial responsibility to the employee, the employer bears administrative responsibility.

The above procedure for indexing wages corresponds to the trends in the development of domestic labor legislation, since, according to the draft Federal Law on Amendments to Article 134 of the Labor Code of the Russian Federation, it is planned to supplement this article with a norm on indexation in connection with an increase in consumer prices according to the data Federal Service state statistics at least once a year (Draft Federal Law "On Amendments to Article 134 of the Labor Code of the Russian Federation" // ATP "ConsultantPlus").

Vladimir Alistarkhov, legal expert:

Article 134 of the Labor Code of the Russian Federation provides for the obligation to index wages for budgetary organizations, which seems logical and legal, since the corresponding decision on indexing was made by the state, that is, in fact, the employer for employees of budgetary institutions.

As for commercial organizations, as correctly stated in Article 134 of the Labor Code of the Russian Federation, wage indexation should be provided for in the manner established by the collective agreement, agreements, local regulations of the employer.

In other words, the legislator provides for the possibility of indexing wages in commercial organizations, but without "forcing" in terms of the size and indexation procedure, leaving it at the mercy of the owners of the company and its management personnel, which seems legal, since only the employer has the right to make the final decision on indexing wages, taking into account all economic realities.

The analyzed article is a non-alternative version of wage indexation for commercial organizations, taking into account the interests of only employees, but completely ignoring the interests of the employer.

At the same time, it should be noted that the procedure for indexing wages for commercial organizations should be advisory in nature.

In turn, each separately private company may refine the proposed salary indexation procedure taking into account all circumstances, including taking into account the profitability of the business, the goals and objectives set for the company, the business sector and other equally important aspects.

Otherwise, by obliging commercial organizations to index wages according to a template, in the event of a negative development of the situation, a business may “suffocate”, which sometimes needs to optimize its activities by reducing wages in order to overcome the crisis or due to increased competition in a separate segment of the economy.

One can argue with the conclusion in the article that indexation due to an increase in consumer prices should not depend on an increase in wages for employees for another reason. In this case, the employer should have a choice, if he raises the employee's salary in connection with achievements in work, then, accordingly, the employer has the right not to index the salary of the corresponding employee for this period.

At the same time, any other increase in wages should not be less than the amount of possible indexation of wages.

At the same time, if the employer is ready to index the employee's wages, despite a different wage increase, then why not, because this is his right.

The wage indexation procedure proposed in the analyzed article does not address the issue of the dependence of the indexation value on the wage rate, which, in relation to workers with a small salary doesn't look quite right.

It may be necessary to rank the value of indexation depending on the size of the wages of employees, because there is a difference in the importance of indexation for employees who earn a million rubles a month, and for employees who earn ten thousand rubles a month.

The opinions of the courts regarding the fact that the need for wage indexation is due to an increase in consumer prices look quite controversial, since the courts, when considering specific cases, do not take into account how the increase in consumer prices negatively affects the profitability of the employer.

For example, for an employer, with an increase in consumer prices, loans issued by a bank for business development may rise in price. In connection with the growth of consumer prices, the employer can purchase raw materials at a higher price, which reduces the employer's income or, at least, leaves it at the same level, and therefore the question arises, with what funds should the employer pay for wage indexation if the employer's income the same as before?

In other words, the indexation of wages, tied only to an increase in the level of consumer prices, not only “gets into the pocket” of business owners, but also hits the business itself, up to the insolvency of the employer, which is bad for everyone, including employees, because as there is a threat of job loss.

Wage indexation should be provided for by internal regulations, and it is desirable that indexation be carried out no more than once a year, which reduces the employer's labor costs, and also encourages the employee to perform work efficiently and responsibly throughout the year.

In general, the variant of wage indexation proposed in the article with reference only to the growth of consumer prices does not take into account the interests of the employer at all, which can sometimes lead to disastrous results.

Moreover, it is assumed that for non-indexing wages, the employer should be held accountable without the employer's right to self-defense, regardless of the state of the employer's business at a particular moment and whether he is currently able to index wages in the required sizes.

The option of indexing wages without taking into account the interests of the employer indicates the shortcomings of the proposed procedure for indexing wages and the need to improve it.

It is necessary to additionally develop a list of grounds under which the employer has the right not to index wages, including in connection with the deterioration of its economic indicators.

In addition, the employer who represents private business, may be given the opportunity to choose between indexing wages depending on the growth of consumer prices or depending on the dynamics of growth and decline in the economic performance of the business, which, at a minimum, will allow the employer to optimize its activities during periods of crisis and stay afloat.

Changes and features of payroll reporting in 2019. New in the calculation and taxation of wages and benefits.

From the Ruling of the Constitutional Court of June 17, 2010 No. 913-О-О:
"... indexation of wages should be provided to all persons working under an employment contract."

Remember the phrase of the Black Queen from "Through the Looking-Glass": "Well, here, you know, you have to run as fast just to stay in the same place!"? It most accurately illustrates the situation with our salaries in terms of inflation: in order for salaries to remain at the same level and not depreciate, they must be indexed regularly.

However, in many companies, salary indexation is either not carried out at all, or is carried out so rarely that employees do not even remember when it was last. The question arises, are employers obliged to index wages and, if so, how often?

Indexation is mandatory, but it does not make it easier for employees

Salary indexation is one of the main state guarantees on wages of employees in Art. 130 of the Labor Code of the Russian Federation.

Two years ago, the Constitutional Court ruled that the employer is obliged to index Definition of the COP dated 06/17/2010 No. 913-O -O. This position is shared by Rostrud.

FROM AUTHENTIC SOURCES

Deputy Head of the Federal Service for Labor and Employment

“Employer's evasion from wage indexation due to rising consumer prices for goods and services can be regarded as a violation of labor laws, in particular Art. 134 of the Labor Code of the Russian Federation. And for violation of labor legislation, the employer may be subject to administrative liability” .

Indexing- one of the ways to protect the population ... from inflation, which consists in the fact that the state and other entities [for example, employers] ... increase the cash income ... of citizens in accordance with rising prices ... This maintains purchasing power population and the average real income of people.

Modern Economic Dictionary

This is all good, of course. But we do not have a single indexing mechanism. The Labor Code only states that indexation is carried out Art. 134 Labor Code of the Russian Federation:

V budget organizations- in the manner prescribed by labor legislation and other regulatory legal acts. However, there is still no such order. Therefore, the salary of state employees of various levels is indexed only according to a special go-ahead - an order or the Government of the Russian Federation Order of the Government dated May 31, 2011 No. 957-r, or the executive body of a constituent entity of the Russian Federation see, for example, Decree of the Governor of the Leningrad Region dated September 28, 2011 No. 90-pg or municipality see, for example, Decree of the Administration of the Skovorodinsky District of the Amur Region dated May 18, 2011 No. 490;
V commercial organizations- in the manner prescribed by the collective agreement, agreements, local regulations. But, firstly, not all companies have such documents. Secondly, even if they exist, they do not always have an indexing order. This can be boasted mainly by large companies, in respect of which there are industry agreements, where the obligation to index wages for see, for example, clause 3.8 of the Federal Industry Agreement on the construction and building materials industry of the Russian Federation for 2011-2013. ; Clause 3.2.4 of the Federal Industry Agreement on the Coal Industry of the Russian Federation for 2010-2012.

WARNING THE MANAGER

If the collective agreement or agreement there is an indexing condition wages, but is not fulfilled, the labor inspectorate may fine employer for 3000-5000 rubles. or issue a warning Art. 5.31, part 1 of Art. 23.12 Administrative Code of the Russian Federation. Even a reference to the difficult financial situation of the company will not save you from liability.

It turns out that the order of indexation (including its frequency) is entirely left to the discretion of the employer. And, taking advantage of this, unscrupulous employers may well fix in their local acts that indexation is carried out in the organization ... once every 20 years. And what? Is there an order? Eat. And how often to index is a personal matter of the organization. The labor inspectorate will no longer be able to find fault with the employer, and the workers will be left with a nose ...

And it also happens that organizations simply include in employment contracts a phrase like: “If there are financial opportunities, the salary of the Employee Maybe be indexed according to the orders (instructions) of the Employer.

That is, it is prescribed right, and not the obligation of the employer to index the salary of employees.

FROM AUTHENTIC SOURCES

YAKOVLEV Robert Andreevich

Chief Researcher of the Institute of Labor and Social Insurance of the Ministry of Labor of Russia

“ Since at present the Labor Code does not stipulate the mechanism of wage indexation, in fact it turns out that the decision to carry out indexation is at the mercy of employers. And most of them don't want to do it.

Voluntarily, our business, especially small and medium-sized ones, will definitely not part with their money. Meanwhile, when in European countries inflation was as high as ours, it was the law that obliged businessmen to increase the salaries of their employees!”

In turn, Rostrud believes that if the indexation procedure is not provided for in the organization's local regulations, then they need to be supplemented with the relevant provisions and Letter of Rostrud dated 19.04.2010 No. 1073-6-1.

At the same time, we managed to find a court decision, which states that if the conditions and procedure for indexing are not stipulated by collective or labor agreements or local acts, then the employer is not obliged to index salaries at all. Cassation ruling of the Perm Regional Court dated August 10, 2011 No. 33-8127. At the same time, the court did not take into account the position of Rostrud, saying that his letter was not a normative act.

The question arises: can a labor inspector, who came to check on a complaint from employees, fine an employer who does not have an indexation procedure, whereby he long time does not index salary? Here is what the Rostrud specialist explained to us.

FROM AUTHENTIC SOURCES

Head of the Legal Department of the Federal Service for Labor and Employment

“I believe that in this situation, the labor inspector has the right to issue an order to the employer obliging him to make appropriate changes (additions) to the local acts of the organization or to employment contracts within a certain period of time.

If the order is not fulfilled by the appointed date, then the head of the organization and the employer organization may be fined for failure to comply with the labor inspector's order under Art. 5.27 of the Code of Administrative Offenses for violation of labor legislation a” .

It is possible that the labor inspectorate may also fine the company and its head under Part 1 of Art. 19.5 of the Code of Administrative Offenses of the Russian Federation for failure to comply with the order within the prescribed period.

If a decision is made to index

Then the first step is to decide on the procedure for its implementation and fix it in a local regulatory act, for example, in the regulation on remuneration of employees. Let's see what should be written in it.

Which payments are indexed and which are not. For example, you can index salaries but not index flat bonuses. Nobody prevents the employer from setting a threshold amount within which the income of employees will be indexed in full. Here's how to put it:

2.2. The following payments to employees are subject to indexation:
- salary within the amount not exceeding 20,000 rubles;
- tariff rates;
- piecework and hourly rates.

2.3 Indexation is not subject to:
- part of the salary exceeding 20,000 rubles;
- surcharges, allowances, premiums set in a fixed amount;
- earnings retained for laid-off workers for the period of employment.

A Rostrud specialist shared his opinion on what principle to follow when indexing surcharges, allowances and bonuses.

FROM AUTHENTIC SOURCES

“I believe that the above payments, set as a percentage of salary, do not need to be indexed, since after indexation they will be calculated from the already indexed salary. The same payments, set in a fixed amount, should ideally be indexed along with the tariff part of the salary (salary, tariff rate), so that there is no real decrease in the level of wages.

However, employers who are not public sector, independently determine which components of wages to index” .

Rostrud

indexing frequency. It can be done at least every month. But it is more convenient to do this less often: quarterly, once every six months or annually.

3.1. Employee income indexation is carried out once every six months in accordance with the indexation coefficient.

How to calculate indexation factor. The TC links indexation to rising consumer prices for goods and services and Art. 134 Labor Code of the Russian Federation. But in the absence of a unified procedure for indexing, the employer is free to choose his own benchmark for indexing. The Rostrud specialist agrees with this.

FROM AUTHENTIC SOURCES

“Based on the provisions of Art. 134 of the Labor Code of the Russian Federation, the employer has the opportunity to provide for any procedure for indexing wages in the relevant acts. Thus, the indexation value can be determined, in particular:

<или>based on the officially established consumer price index for Russia or the region based on the results of a certain period (for example, a quarter, half a year, a year);

<или>the amount of inflation fixed in the annual federal law on the federal budget or the budget of the corresponding region see, for example, paragraph 1 of Art. 1 Law of the Kamchatka Territory of November 14, 2011 No. 676; paragraph 1 of Art. 1 Law of the Kabardino-Balkarian Republic of December 30, 2011 No. 129-RZ; paragraph 1 of Art. 1 Law of the Astrakhan region dated 01.12.2011 No. 97/2011-OZ;

<или>growth of the subsistence level of the able-bodied population (in Russia or in a specific region)” .

Rostrud

Let's go over each of these metrics.

All-Russian consumer price indices, both by year and by month, you will find: Rosstat website→ Prices → Consumer prices Regional consumer price indices both by years and by months can be found on the websites of the territorial bodies of Rosstat. For example, indices for Moscow can be found: Mosgorstat website→ Prices and tariffs → Operational information → Consumer prices

1. Consumer price index officially established both for the country as a whole and for a specific region. It is published monthly, respectively, by Rosstat and its territorial bodies in the constituent entities of the Russian Federation. Thus, in 2011 the consumer price index in Russia amounted to 106.1%.

2. Projected inflation rate in the Russian Federation, provided, for example, by the Law on the federal budget for 2012 - no more than 6% paragraph 1 of Art. 1 of Law No. 371-FZ dated November 30, 2011.

3. Living wage determined in the whole of the Russian Federation by the Government on a quarterly basis on the basis of the consumer basket and Rosstat data, and for a specific region - in the manner prescribed by the relevant law of the constituent entity of the Russian Federation pp. 1, 2 art. 4 Law of October 24, 1997 No. 134-FZ.

You will find the subsistence minimum in Russia and for a number of subjects: "Reference information" section of the ConsultantPlus system

So, for example, rising living wage of the able-bodied population for the 1st quarter of 2012 compared to the 4th quarter of 2011 amounted to:

in Russia - 1.74% (6827 rubles. Government Decree No. 613 dated June 19, 2012/ 6710 rub. Decree of the Government of March 28, 2012 No. 247 x 100 - 100);
in Moscow - 1.39% (10,490 rubles. Decree of the Government of Moscow dated 05.06.2012 No. 258-PP/ 10 346 rub. Decree of the Government of Moscow dated March 20, 2012 No. 94-PP x 100 - 100).

Again, all of the above values are optional. In principle, for wage indexation, the employer can choose any other benchmark that takes into account the increase in the cost of living.

Actually indexing order. Here's how you can formulate it, linking indexation, for example, to the consumer price growth index in Russia as a whole:

3.2. The value of the indexation coefficient is calculated on the basis of official data on the growth of the consumer price index in Russia over the previous six months.

3.3. The value of the indexation coefficient is calculated by the chief accountant at the end of the first month of the current half year by multiplying the monthly consumer price growth indices in Russia for the previous half year. The official data of the Federal State Statistics Service on the level of inflation in Russia for the previous half year are used. The resulting coefficient is applied from January 1 and July 1.

When conducting each indexation, it is advisable to issue an order signed by the head, in which you need to indicate the specific value of the indexation coefficient and the date from which it is applied. The order will be the basis for the accounting department to calculate wages for employees in an increased amount. Here is his sample.

LLC “Trading company “Azimuth””

ORDER No. 23
about salary indexation

Moscow

In order to ensure an increase in the level of the real content of wages in accordance with Articles 130, 134 of the Labor Code of the Russian Federation and the Regulation on indexation of income of employees of LLC Trade company"Azimuth""

I ORDER:

2. Senior accountant M.I. Osechkina to calculate wages, taking into account indexation, from July 1, 2012.

To impose control over the execution of this order on the chief accountant N.S. Maslova.

Acquainted with the order:

Indexation = salary increase?

Is the indexation of wages an increase in wages and a change in the obligatory condition of the employment contract on wages Art. 57 of the Labor Code of the Russian Federation?

Rostrud believes that it is.

FROM AUTHENTIC SOURCES

“Indexation of wages entails a change in its size or the size of its components (salary, allowances, additional payments). The terms of remuneration (including the size of the tariff rate or salary (official salary)) of an employee refer to mandatory conditions employment contract and must include Art. 57 of the Labor Code of the Russian Federation.

Thus, the change in the amount of wages is reflected in labor contracts with employees and Art. 72 Labor Code of the Russian Federation” .

Rostrud

But in order for the employer not to prepare a huge number of documents before each indexation, it is possible to prescribe in the employment contract with each employee that the employee's salary is a salary taking into account indexation. And also indicate that the indexation of salaries is carried out in accordance with the Regulations on the remuneration of employees of the organization.

4.3. The employee has a salary of 20,000 rubles, which is indexed once every six months in accordance with the Regulations on remuneration of Azimut Trading Company LLC dated 06/01/2005 No. 23-/06-11, with which the Employee was familiarized before signing this labor contracts.

True, there is another point of view, according to which the indexation of wages in connection with inflation is not its increase, because the real content of wages remains unchanged. In addition, the obligation of the employer to index the wages of employees in connection with the growth of consumer prices is directly provided for in the Labor Code of the Russian Federation. However, if we agree with this approach, then the indexation of wages, in particular salaries, cannot be taken into account when calculating average earnings to pay for business trips, vacation pay, etc. clause 16 of the Regulations, approved. Decree of the Government of December 24, 2007 No. 922

With regret, we have to state that at present the obligation to index is declarative. However, in our opinion, periodic salary indexation is beneficial for the employer, if only because it significantly increases the motivation and loyalty of employees. After all, by indexing wages, the employer demonstrates to employees that he cares about them.

There is no indexation order in the legislation, so the question often arises of how often and by what amount payments should be indexed. Commercial organizations and entrepreneurs themselves determine the frequency, procedure for determining the amount of indexation and the list of indexed payments. For example, annually as the minimum wage grows, monthly as the consumer price growth index is published, etc.

But the essence of indexation is to offset the real decrease in wages, which is caused by an increase in consumer prices for goods and services in the region, so indexation should correspond to its purpose. This was confirmed to us by the Ministry of Labor. Rostrud recommends focusing on the indicator of growth in consumer prices for goods and services, which is officially published annually, and indexing wages every year. If the order does not provide for indexation every year, this in itself is not initially a violation. But the employer must have a logic why he indexes the salary not annually.

Raise wages to match inflation the only way ensure its growth. The consumer price index is also not the maximum limit. There are several ways to raise your salary. For example, to proportionally increase all those payments that are included in the wage system, or individual payments. In particular, raise salaries.

Please also note that the salary of all employees who work full time cannot be less - 11,280 rubles. per month. If the minimum wage is higher in the region, focus on it.

Note: Letter of the Ministry of Labor of December 24, 2018 No. 14-1 / OOG-10305

Is Salary Indexation Mandatory in the Commercial Sector?

Raising wages is one of the main state guarantees. Therefore, the indexation of employees' salaries is an obligation, not the right of the employer. This follows from the Labor Code of the Russian Federation.

Legislatively, the indexation procedure for those who do not receive budget funding for the payment of salaries has not been established. Therefore, the employer must fix it in their local documents (for example, a collective agreement, Regulations on wages). If in the existing local normative documents the indexing order is not set, make the appropriate edits to them.

Note: Letter of Rostrud of April 19, 2010 No. 1073-6-1, rulings of the Constitutional Court of the Russian Federation of November 19, 2015 No. 2618-O and July 17, 2014 No. 1707-O.

If you do not index your salary and do not have an order for its indexation, administrative fines are possible. About this - in the letter of the Ministry of Labor of December 26, 2017 No. 14-3 / B-1135.

The Supreme Court has a different opinion on this matter: it is possible to maintain the level of the real content of wages not only with the help of indexation. For example, an employer can increase the salary of employees or pay a one-time bonus (paragraph 10 of the Review of Judicial Practice No. 4 (2017), approved by the Presidium of the Supreme Court on November 15, 2017).

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What does the Constitutional Court think about salary indexation?

The ambiguity of the norms of the Labor Code of the Russian Federation regarding the obligation of employers who are not related to the public sector to index salaries was also the subject of consideration in the Constitutional Court of the Russian Federation. And he did not consider these provisions vague.

The Constitutional Court of the Russian Federation indicated that indexation should be provided to all employees. At the same time, employers - non-budgetary organizations are given the right to independently determine the procedure for its implementation. This allows them to take into account the totality of circumstances that are significant for both employees and employers. That is, on the one hand, the Labor Code of the Russian Federation protects employers from unbearable burdens, and on the other hand, it does not allow them to deprive employees of the guarantee provided for by law and evade the establishment of compensation. This achieves a balance of interests between workers and employers in the private sector.

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What controllers say about salary indexation

Rostrud, like the Constitutional Court, concludes that the Labor Code of the Russian Federation obliges all employers to index wages. But since there is no specific procedure for conducting it for employers in the extrabudgetary sphere, the Labor Code allows such employers to establish this procedure at their discretion. And if the employer's LNA does not have relevant provisions on indexation, then he must either develop a special document or make the necessary additions to the already existing LNA (for example, in the regulation on remuneration).

Therefore, when state labor inspectors during an inspection discover that the employer does not index and does not have a LNA with the relevant provisions, then, as a rule, they issue an order to the employer to eliminate the violation (on the obligation to accept the LNA or supplement the current one). In addition, they can bring the organization and its head to administrative responsibility under (and if the violation is committed repeatedly - under Part 4 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation). Courts often agree on the legitimacy of both injunctions and prosecutions.

SHKLOVETS IVAN IVANOVICH- Deputy Head of the Federal Service for Labor and Employment

"Given that indexation must be carried out in accordance with the procedure provided for by one of the documents specified in, the absence of such a document by the employer is usually regarded as a violation of the requirements of the Labor Code of the Russian Federation and entails the issuance of a mandatory order to eliminate the violation and involve the employer in responsibility. Judicial practice on such issues is contradictory. When analyzing it, it should be taken into account that various issues and specific situations may be the subject of judicial review. And the federal labor inspectorate, in its supervisory activities, takes into account, first of all, the results of generalization Supreme Court RF judicial practice. There are none at the moment."

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What are the conclusions of the courts of general jurisdiction on the issue of wage indexation

Judicial practice on the issues of collecting indexation amounts and on the obligation of the employer to accept the LNA for indexation is currently ambiguous.

The amount of the stipulated indexation is usually charged

If the obligation of the employer to index the salary is provided necessary documents, but indexation was not carried out, the courts often satisfy claims for the recovery of underpaid amounts.

WARNING THE MANAGER

If the employee wins in court the case for the recovery of the indexation amount, the employer will be obliged to pay him this amount with interest.

By the way, some employers set a small percentage of indexation, which turns out to be lower than what general rule relies on the Labor Code of the Russian Federation (based on the consumer price index). And it happens that employees manage to recover the difference in such cases. For example, there were several court cases where the employer set an indexation of only 2%, and the court considered that such an amount did not provide an increase in the level of the real content of wages.

But there are also such decisions in which the courts gave the indexation conditions provided by the employer paramount importance. For example, the employer made the fact of indexation dependent on the economic indicators of his activities, that is, on the availability of financial opportunities. Or, for the payment of indexation, a joint decision was required with the trade union. If these conditions were not met, then the indexation amounts were not collected.

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The amount of unforeseen indexation is rarely collected

If the obligation of the employer to index wages is not fixed in the relevant documents, then the courts do not collect the amounts underpaid due to non-indexation. In this case, among the additional arguments for dismissing the claim are, in particular, the following:

wages were raised for employees, respectively, the employer took measures to ensure an increase in the level of the real content of wages. That is, indexation is not the only way to ensure wage growth, and the employer has the right to choose a different method (for example, the usual increase in salaries, bonuses, other incentive payments);
indexation is the right of the employer, therefore the court does not have the right to interfere in this area of his activity;
the employee's salary is quite decent (in one case it was more than 200 thousand rubles), or at least.

Only in isolated cases, when the indexation procedure was not established, the courts considered that the Labor Code of the Russian Federation obliges all employers to carry out indexation, and therefore they collected underpaid wages based on the consumer price index. And it didn’t even matter that the employer raised the wages of employees. Since the increase in wages is not equivalent to its indexation.

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It is difficult to oblige the employer to approve the indexation procedure

Sometimes employees (or a trade union or a prosecutor on their behalf) go to court with a demand not to recover money lost due to non-indexation, but to oblige the employer to approve the indexation procedure - to accept LNA or to include relevant provisions in the labor or collective agreement. In such cases, the opinions of the courts also differed.

Most of the courts refuse to satisfy such claims, citing the following reasons:

questions about the size, method and frequency of indexation affect the interests of all employees and relate to collective disputes that are resolved in a special manner provided for by the Labor Code of the Russian Federation - by a conciliation commission, with the participation of an intermediary or in labor arbitration. Therefore, neither the courts nor the state labor inspectors are competent to resolve such labor disputes;
The Labor Code of the Russian Federation does not provide for such a way to protect the labor rights of employees as the obligation of the employer to issue a LNA;
the legislator left the issue of determining the order of indexation at the mercy of employers. And if the employer has not accepted the relevant LNA, then the court cannot oblige him to do so. But the labor inspectorate, as some courts considered, can.

But still, there are court decisions that oblige employers to accept the LNA, which regulates the indexation procedure. Since, according to the judges, indexation is mandatory for all employers and there should be such an LNA.

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Please note that the employee has only 3 months to go to court from the day he learned or should have learned about the violation of his right. The employee learns about non-receipt of the amount due in connection with indexation on a monthly basis on the day the salary is paid. Therefore, if the courts satisfy the claims of employees to recover the amount of indexation, then only for those months of their work that fall within the 3-month statute of limitations. If this period has expired, they refuse to consider the claim, not recognizing the employer’s violation of non-payment of indexation as continuing. Moreover, if an employee missed the statute of limitations due to contacting the labor inspectorate, then the courts do not recognize such a reason for missing as valid and indicate that nothing prevents the employee from immediately contacting both instances. But if the employee did not know in what order indexation should be carried out, since he was not familiar with the collective agreement or the corresponding LNA, then the court may agree that the statute of limitations has not passed.

By the way, some offended workers who have not received indexed salaries follow a different path. They go to court with a claim to recognize as unlawful the employer's inaction on non-calculation of indexation amounts and to recover compensation for moral damage. Sometimes they manage to achieve a decision in their favor. But in this case, the statute of limitations is 3 months.

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Employers are required to index only if the procedure for its implementation is enshrined in a collective agreement, agreement, local regulatory act.

To initiate the signing of a collective agreement, an agreement, a local regulatory act establishing the indexation procedure is the employer's right, not an obligation.

Accordingly, for non-compliance with the norm, the employer may be held liable under Art. 5.27 of the Code of Administrative Offenses of the Russian Federation on one basis: for not indexing, if the obligation and procedure for its implementation are enshrined in a collective agreement, agreement, local regulatory act. If there is no indexation order in the collective agreement, agreement, local normative act (i.e., the employer has not assumed the obligation to index wages), then it is impossible to punish him for not assuming such an obligation, since the determination of the indexation order and the act in which it is fixed , - the right of the employer.

The most correct is the first interpretation of the norm, since the legislator quite clearly indicates the employer's obligation to index wages, while granting him the right to:

independently determine the order of indexation (periodicity, size, etc.);
choose an act that fixes the indexation procedure from the list proposed by the legislator (collective agreement, agreement, local normative act).

Is it necessary to index if there is no collective agreement?

The question arises: is it necessary to index the salary if the employer does not have a collective agreement or a corresponding local act? The Ministry of Labor believes that in this case, the employer is obliged to index.

Note: Report of the Ministry of Labor published at the end of 2017

“If at the end of the calendar year, during which Rosstat recorded an increase in consumer prices, wage indexation was not carried out, the employer is subject to liability established by law, regardless of whether he adopted the relevant local act or not. Simultaneously supervisory or judiciary are obliged to force him to eliminate the committed violation of labor legislation, both in terms of indexation and in terms of adopting a local act, if there is none.”

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Salary indexation order

It will be required when indexing salaries. The procedure for indexing is additionally prescribed, for example, in the Regulations on wages. In the future, index the salary on the basis of the order of the head with reference to the relevant local regulatory act.

Document each case of salary indexation in the organization by order. The form of the document is arbitrary. Employers determine the procedure for indexing salaries independently in their local documents.

Society with limited liability"GASPROM"
(LLC "GASPROM")

ORDER #3
about salary indexation

Moscow 15.01.2016

In accordance with the provisions of the Labor Code of the Russian Federation and Section 6 of the Regulation on Remuneration of Gasprom LLC, I ORDER:

1. Increase the salary of all Gazprom employees in Q1 2016 in accordance with the consumer price growth index. For calculation, apply equal to 106.2.

2. Chief accountant A.S. Petrova to ensure the calculation of salaries, taking into account indexation, starting from January 2016.

CEO _________ A.V. Ivanov

Acquainted with the order:

Chief Accountant ________ A.S. Petrova

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Clause 2 of the motivational part of the Definition of the Constitutional Court dated 17.06.2010 N 913-О-О
Clause 2 of the motivational part of the Definition of the Constitutional Court of July 17, 2014 N 1707-O
Letter of Rostrud dated 19.04.2010 N 1073-6-1
Clause 15 of the Decree of the Plenum of the Supreme Court of March 24, 2005 N 5
Determination of the St. Petersburg City Court of September 23, 2013 N 33-14123 / 13
Decrees of the Kemerovo Regional Court dated December 12, 2014 N 4A-924-14; Leningrad Regional Court dated 02.07.2014 N 4а-477/2014; Moscow City Court dated July 23, 2012 N 4a-1319/12

Appeal rulings of the Supreme Court of the Republic of Karelia dated November 14, 2014 N 33-4310/2014; Moscow City Court dated 08.10.2013 N 11-33530, dated 10.09.2013 N 11-25767/2013

Definition of the Krasnoyarsk Regional Court of 08/07/2014 N 4g-1541/2014; Appeal ruling of the Krasnoyarsk Regional Court dated May 21, 2014 N 33-4227 / 2014, B-10
Appellate rulings of the Moscow City Court dated June 16, 2015 N 33-17046, dated November 10, 2014 N 33-25030 / 2014; Khabarovsk Regional Court dated July 25, 2014 N 33-4444 / 2014
Appeal ruling of the Moscow City Court dated February 6, 2012 N 33-3216
Definitions of the Leningrad Regional Court of August 14, 2013 N 33-3708 / 2013, of August 14, 2013 N 33-3707 / 2013, of January 23, 2013 N 33-217 / 2013; Sverdlovsk Regional Court dated 10.05.2012 N 33-5756/2012
Appeal rulings of the Murmansk Regional Court dated August 20, 2014 N 33-2356-2014; Krasnoyarsk Regional Court dated April 24, 2013 N 33-3792; Moscow City Court dated October 24, 2012 N 11-23900/12, dated October 16, 2012 N 11-16829
Definitions of the St. Petersburg City Court dated January 30, 2014 N 2-838/14; Leningrad Regional Court dated September 18, 2013 N 33-4335/2013; Appellate rulings of the Moscow City Court of December 12, 2013 N 11-36261/13, of September 4, 2013 N 11-22646/13, of July 18, 2013 N 11-22647/13; Armed Forces of the Republic of Tatarstan dated 13.06.2013 N 33-6870/13
Appellate ruling of the Moscow City Court dated December 24, 2013 N 11-42489
Appeal ruling of the Khabarovsk Regional Court of December 20, 2013 N 33-8098/2013
Determination of the Krasnodar Regional Court dated 11.08.2014 N 4g-8161/2014
Determination of the Sverdlovsk Regional Court dated February 14, 2012 N 33-1806 / 2012

Definition of VS from 25.01.2013 N 44-KG12-5; Appeal rulings of the Khabarovsk Regional Court dated January 23, 2015 N 33-425/2015; Sverdlovsk Regional Court dated 06/04/2014 N 33-6511 / 2014
Appeal ruling of the Trans-Baikal Regional Court N 33-2692-2013
Appeal rulings of the Khabarovsk Regional Court dated January 23, 2015 N 33-421/2015; dated 30.01.2015 N 33-419/2015; Moscow City Court dated 06/04/2013 N 11-15278; Armed Forces of the Republic of Komi dated October 29, 2012 N 33-4838AP / 2012; Rostov Regional Court dated September 27, 2012 N 33-11280
Appeal ruling of the Voronezh Regional Court dated December 16, 2014 N 33-6576; Cassation decision of the Supreme Court of the Republic of Altai dated February 8, 2012 N 33-108
Determination of the Leningrad Regional Court of May 15, 2013 N 33-1971 / 2013; Appeal rulings of the Murmansk Regional Court dated September 10, 2014 N 33-2623-2014; Volgograd Regional Court dated 07/05/2012 N 33-6662/12, dated 07/19/2012 N 33-6936/2012

Determination of the Moscow City Court dated April 23, 2015 N 4g / 6-3468 / 15, 2-5509 / 2013; Appeal rulings of the Perm Regional Court dated 02.06.2014 N 33-4824; Ryazan Regional Court dated July 23, 2014 N 33-1405
Appeal ruling of the Volgograd Regional Court dated July 26, 2013 N 33-8040/13

By how much will public sector salaries be increased? What is the expected increase in the wages of doctors, teachers, various officials in 2019-2020?

With a simple increase, the employer can increase the salary (tariff rate) of individual employees (for various reasons) or employees of some departments selectively by different coefficients.

Wage indexation is the responsibility of the employer

Based on the literal interpretation of the concept of "state guarantee", the employer cannot, at its discretion, change or cancel the guarantees declared by the state.

It follows from this that the indexation of wages is the responsibility of the company. Rostrud specialists agree with this ( letter dated 19.04.2010 No. 1073-6-1), and arbitrators of the Constitutional Court of the Russian Federation ( Definition dated 06/17/2010 No.? 913-O-O). However, the difficulty lies in the fact that the legislation does not establish a mechanism for indexing - neither the procedure nor the conditions for its implementation are defined.

The presence in the collective agreement of a clause on indexation of wages can boast mainly of large companies that have acceded to industry agreements in which this obligation is fixed. Such a norm is, for example, in the Federal Industry Agreement on Communications and Information Technology Organizations of the Russian Federation for 2012-2014, approved 12/23/2011 Ministry of Telecom and Mass Communications of Russia No. ISCH-P14-21421.

In small organizations, a collective agreement is not always concluded. And where it is, as a rule, not a word about the indexation of wages. In those rare cases when they do not forget to mention indexation, they make a note: "If the employer has financial capabilities." However, Rostrud specialists insist that if the procedure for indexing wages is not specified in the documents of the organization, then they need to be amended accordingly ( letter of Rostrud dated 19.04.2010 No. 1073-6-1).

Employer's responsibility

If the employer does not fulfill the obligations stipulated by the collective agreement, employees have the right to apply for the protection of their labor rights to the competent authorities, for example, to the territorial bodies of the Federal Labor Inspectorate, the prosecutor's office, the court.

How wages are indexed

We will figure out who is entitled to indexation of salaries, how often and in what order it should be carried out.

An increase in salaries (tariff rates) leads to an increase in labor costs and a reduction in the tax base for income tax. These facts may be of interest to both representatives of the tax inspectorate and the owners of the enterprise. In order to avoid problems when processing indexation documents, reference should be made to the norms of articles 130 and 134 of the Labor Code, as well as to stock up on inflation statistics, for example, for the previous year, price increases in the region, changes in the cost of the consumer basket, etc.

According to Determination of the Constitutional Court of the Russian Federation of June 17, 2010 No. 913-О-О wage indexation is carried out for all persons working under an employment contract. There are no exceptions provided by law.

Attention!
Individuals performing work under a civil law contract are not included in the circle of persons who are subject to indexation.

As a rule, salary indexation is carried out by increasing tariff rates or official salaries by a certain coefficient. This is the most common, but not the only option. In federal government institutions, the wage fund is generally indexed, and in some commercial organizations, employees are charged additional payments. We will focus on the first option - the application of a multiplying factor to the salaries of employees.

officially established (according to the results of a certain period, for example, a quarter, half a year, a year) consumer price index for the country or in a separate region;
the amount of inflation fixed in the annual federal law on the federal budget or the budget of the corresponding region in whose territory the organization operates;
growth of the subsistence level of the able-bodied population.

Documentation of indexing

Any change in the terms of the employment contract is possible only by written agreement of its parties. Therefore, if the decision on indexation is made, it is necessary to draw up a number of documents.

So, if the indexation of wages in the local regulations of the organization (for example, the Regulations on wages or the collective agreement) was not provided for, they must be supplemented with the appropriate section.

Regulations or a collective agreement should prescribe the procedure for increasing wages, taking into account price increases, inflation, etc., and also indicate:

frequency of indexation (month, quarter, half year, year) or the date of its implementation;
what specific payments within the framework of the remuneration system are subject to indexation (salary, bonuses, additional payments);
the procedure for choosing (determining) the indexation coefficient.

The head must fix the fact of indexation in the order. Based on this document, changes are made to the staffing table. When indexing, it must reflect the new salaries.

Consider, using a conditional example, the procedure for calculating if the increase coefficient corresponds to the amount of inflation included in the budget for the current year.

Example

The new salary will be:
45 000 rub. x 1.06 = 47,700 rubles.

Consistently using this formula to all positions and professions listed in the staffing table, we will obtain new salaries for all employees of the state.

An increase in salary affects the amount of related payments. Let's take an example of how the indexation will affect the amount of other payments accrued to the employee.

Example

The salary of an employee is 20,000 rubles. Every month, in addition to salary accruals, the employee receives:

Bonus for the implementation of the plan in the amount of half the salary, taking into account the hours worked;

Mentoring allowance - 3000 rubles. per month in proportion to actual hours worked.

Determine the amount of salary after indexation. It is equal to:
20 000 rub. x 1.061 \u003d 21,220 rubles.

For November, the employee will be credited with:

Salary - 20,159 rubles. (21? 220 rubles: 20 working days x 19 working days);

Bonus for the implementation of the plan - 10,079.5 rubles. (21,220 rubles x 50%: 20 working days: 19 working days);

Award for product quality - 4244 rubles. (21?220 rubles x 20%);

Mentoring allowance - 2850 rubles. (3000 rubles: 20 working days x 19 working days).

The total salary for November will be:
20,159 + 10,079.5 + 4244 + 2850 = 37,332.5 rubles

Salary should not be less than the minimum wage

The minimum wage is another state guarantee for wages (Article 130 of the Labor Code of the Russian Federation). It does not allow the employer to set a salary below the minimum amount established by law if the employee has worked the norm of working hours and fulfilled the labor norm.

If the organization has employees who are paid less than the minimum wage (salary plus incentive and compensation payments), this is a reason for a fine under article 5.27 of the Code of Administrative Offenses of the Russian Federation. Employees of labor inspections bring the employer to responsibility. The collection of a fine does not cancel the obligation of the employer to bring the level of wages up to the minimum wage.

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