Rosstat wage indexation. Delicate duty of the employer

You will learn:

Who should index and how often? wages.
What formulas are used to calculate the amount of wage indexation?
What threatens an employer who refuses to index wages?

Wage indexation- a procedure that must be carried out by the employer. Heads of commercial organizations can, according to the law, independently determine how exactly to adjust the salaries of their employees.

This is due to the fact that in relation to commercial enterprises there is no established procedure in which such a procedure must be carried out. This nuance can cause confusion. For example, not everyone knows exactly what indicators have an impact on the amount of wage indexation, what is the frequency of its implementation, and what kind of documents are needed for this. These and other issues related to salary adjustments will be discussed below. To understand what wage indexation is, you must first of all assume that for hired employees it is measured by two criteria.

First criterion- this is the value that it has in the country’s currency (in rubles).

Second criterion wage indexation - the so-called purchasing power. This is a certain index that reflects the volume of any services or material products that can actually be purchased for a given amount.

Adjustment of nominal values labor payments is a process whose goal is to maximize the equation of actual remuneration with its real purchasing power. Ideally, indexation also reduces fluctuations resulting from changes in exchange rates. This occurs due to the fact that wages are multiplied by a special coefficient called indexing. To calculate such values, the inflation rate is used primarily.

In the Russian Federation, the practice of annual wage indexation has been established. To create an objective picture, annual and projected inflation rates are used. However, the frequency of this practice is not strictly regulated and allows various organizations to adjust wages quarterly or even monthly if management so desires.

2 types of wage indexation

Prospective indexation, in which the employer himself, based on his own methods, calculates adjustments to wages.
Retrospective indexation, in the process of which income payments increase, based on how much prices actually increased.

In addition, it should be taken into account that there is also an indexation of the minimum wage, which is carried out annually. Most often, this remains within the competence of federal authorities.

The state is extremely interested in ensuring that the indexation of earnings equates the amount of payments to the amount corresponding to the level of inflation. This approach allows us to guarantee that citizens will provide for themselves at the expense of adequate amounts for their work, and will not need social assistance.

When to index wages

Wage indexation can be carried out in the manner prescribed by the employer. He independently establishes in the relevant documentation the frequency and percentage by which the remuneration will increase within the framework of this procedure.

The documentary basis, which prescribes all the rules necessary for the implementation of wage indexation, is a collective agreement, agreement or some other internal document. This requirement is enshrined in Article 134 of the Labor Code of the Russian Federation.

The employer must make adjustments to income due to inflation. It is unlikely that it will be possible to get away from this procedure simply by not including it in the appropriate provisions. This, most likely, will only lead to the fact that at the next inspection such a manager will be fined and required to include a provision on wage indexation in the internal regulations of the organization.

An enterprise can independently choose the way in which this procedure for increasing labor income will be documented.

In order to reflect an objective picture of wage indexation, it should be noted that not all of its mechanisms are so clear-cut. In legal practice, there are other views on this legal requirement. There are examples of situations in which the courts did not interpret income indexation as an obligation of the employer.

This happened in the Moscow City Court, which in its ruling dated December 12, 2013 No. 11-36261/13 made an interesting conclusion. It stated that factors related to wage indexation, such as the procedure for implementation, size, frequency, must be determined by the employer and enshrined in the appropriate document, for example, in:

agreement;
collective agreement;
local regulatory act.

However, the adoption of any of these documents remains the right of the employer, which is impossible to force him to do, taking into account Article 8, the first part of Article 22, Articles 40 and 45 of the Labor Code Russian Federation. In cases where the employer has not adopted any act related to the indexation of wages, he is not obliged to comply with it, and, therefore, should not carry out this procedure and cannot be held responsible for neglecting it.

Of course, you should not follow such a controversial path, neglecting the legal increase in salaries and rates. Better meet the needs of your employees.

In order to index wages, you need:

Conclude a collective agreement that would contain and establish the rules for the implementation of the procedure. As an alternative, it is possible to enter the necessary data into an existing document.
Have employees sign this agreement so that they confirm their familiarity with the rules of the upcoming changes. Alternatively, you can use not the document itself, but develop an application to it.
When carrying out each wage indexation, issue an order from your superiors to carry out this procedure.
Have employees sign the wage indexation order so that they confirm their familiarity with it.
Approval of a new staffing table in connection with changes in salaries and rates. Or issue an order that adjustments will be made to the old schedule.
Conclude a new agreement with employees. It will be considered an addition to the existing employment contract. The new document will talk about changes in wages caused by indexation.

How to fairly distribute salaries between employees: calculation algorithm

To ensure that the remuneration system motivates employees and does not undermine the company’s income, implement the algorithm proposed by the editors of the General Director magazine.

How does wage indexation differ from salary increases?

Wage indexation and salary increases outwardly look the same and at first glance may seem to be the same operation. But this is far from true.

The purpose of indexation is to preserve the purchasing power of wages. This is a state guarantee provided for in Article 130 of the Labor Code of the Russian Federation.

Thus, indexation is a measure of protection against inflation, and increasing wages is a means of encouraging employees.

Evaluation criterion	Wage indexation	Salary increase
Degree of obligation	Regardless of whether it is a budget or commercial organization, it is mandatory	Can be carried out at the initiative of the employer, but is not mandatory
The circle of people affected by the procedure	Must be carried out in relation to all employees working in the organization (definition of the Constitutional Court of the Russian Federation No. 913-О-О)	It can be carried out in relation to individual employees - those whom the employer chooses himself. He can increase the salary of both all and individual employees, even just one person
Factors that influence salary increases	Increase in consumer prices for services and goods	The will of the employer, provided that he has the necessary finances
Coefficients that will be used to increase the fee		Any factor that the employer deems necessary and significant

How to calculate wage indexation

Wage indexation provides for different approaches to its calculation. Most often it is calculated based on rising consumer prices. The corresponding coefficient value can be found on the Rosstat Internet resource.

However, in labor legislation there is no concept of minimum and maximum indexation. Organizations are free to use their own method in determining the extent of the earnings adjustment to preserve the purchasing power of employee benefits. It is a common practice that, as a means of wage indexation, the salary of all employees can increase by a certain percentage - 5, 10%, etc.

Typically, an adequate methodology for calculating inflation adjustments to income takes into account the following factors:

increase in consumer prices in your region. You can find this information on the Internet resource http://www.gks.ru/wps/wcm/connect/rosstat/rosstatsite/main/price/. Among employers, this is the most popular indicator for making calculations;
growth of the living wage established for able-bodied residents of the Russian Federation;
an increase in the cost of living established for able-bodied residents of your specific region;
inflation rate from the Federal Budget Law;
inflation rate from the law on the regional budget.

Using these indicators, you can create your own method designed to perform calculations for indexing wages of enterprise employees.

Example of calculating wage indexation

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

As of December 2015, the employee’s monthly salary was 23,500 rubles. Taking into account indexation, the indicator turned out like this for each quarter:

from March 1 - 23,500 rub./day. x 102.1% = 23,994 rubles;
from June 1 - 23,500 rub./day. x 104.5% = 24,556 rubles;
from October 1 - 23,500 rub./day x 101.9% = 23,747 rub.;
from January 1 - 23,500 rub./day. x 104.9% = 24,652 rubles.

Based on the daily rate, the calculation will be made as follows.

The daily rate for December 2015 was 1,300 rubles. Taking into account indexation, we obtain the amount of payment per day for each quarter:

from April 1 - 1300 rub./day. x 102.1% = 1,327 rubles;
from June 1 - 1300 rub./day. x 104.5% = 1,359 rubles;
from October 1 - 1300 rub./day. x 101.9% = 1,325 rubles;
from January 1 - 1300 rub./day. x 104.9% = 1,364 rubles.

In addition to the wage indexation itself, the organization’s accounting department calculates vacation pay.

How to take indexation into account when calculating salaries and bonuses

Considering the indexation of income, it should be borne in mind that an increase in salary will also affect the size of the corresponding payments. To illustrate this, it is worth considering an example. Let's take a hypothetical salary of 20 thousand rubles. In addition to this amount, the employee is entitled to the following monthly payments:

the bonus for completing the plan in full and on time is half the salary due for the time spent;
bonus for proper quality products. It has a range of 1-30% of full salary. The condition for calculating the bonus is the production of the required volume of products without taking into account time. Affects the size of the payment and the number of defects. If its volume is less than 1%, it will be 30% of the salary, in the range of 1–2% it will decrease to 20%, and at 2–4% it will be 10%. If the defect rate is above 4%, the premium will not be paid;
The bonus for mentoring is 3,000 rubles, and its assignment depends on the time worked.

The collective agreement on wage indexation, signed by all employees, established that from January 1 of the current year, the salary of each worker was subject to indexation of 6.1%.

In February there were 19 working days, of which one employee worked only 18, fulfilling the plan, and the percentage of defects was 1.1%.

To begin calculating wages for February, the accountant must establish what the salary amount is, taking into account wage indexation.

20,000 rub. x 1.061 = 21,220 rub.

For February, this employee is entitled to the following accruals:

monthly salary - 20084 rub. (RUB 21,220: 19 working days x 18 days worked);
the bonus due for fulfilling the plan is 9513.47 rubles. (RUB 20,084 x 50%: 19 working days x 18 days worked);
the premium due for proper product quality is 4,016.8 rubles. (RUB 20,084 x 20%);
the bonus due for mentoring is RUB 2,842.11. (3000 rubles: 19 working days x 18 days worked).

Thus, taking into account all these accruals, the total salary for February will be 36,456.38 rubles.

If wage indexation is carried out for the first time

If you intend to index wages in your organization for the first time, then do not forget to document its rules in one of several ways, entering them in:

local regulations;
collective agreement;
provision on wage indexation.

Be sure to familiarize all employees with the new rules of procedure. Remember that employees must sign.

Practice shows that the calculation of the annual income adjustment should be made on the basis of the inflation rate, and for the quarterly it is more advisable to take living wage.

For each rate indexation, an appropriate documentary basis is required. Usually they are served by orders from the manager.

KPI (key performance indicators). How to implement a KPI system in a company

If the employer refuses to index wages

Whether the employer indexes wages or evades this obligation must be monitored by representatives State Inspectorate labor. Of course, during these checks they are based primarily on the local regulatory act on wage indexation in a given organization. If such a procedure is not mentioned there at all, then part 1 of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation provides for administrative liability for this:

the manager can be fined in the amount of one to five thousand rubles, and if this is not his first such violation, then the fine for neglecting wage indexation will be much larger - from 10 to 20 thousand rubles, or, as an alternative, disqualification for a period of 1–20 is possible. 3 years according to part 4 of article 5.27 of the Code of Administrative Offenses of the Russian Federation;
the organization can be fined in the amount of 30 to 50 thousand rubles, and if the violation is not the first time, then the amount will increase and can range from 50 to 70 thousand rubles (Part 4 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation).

It is possible that there are similar agreements on wage indexation in an organization, but the order of this procedure is violated, which is why employees do not receive the payments due to them. In such cases, the inspector is obliged to issue an order to pay the workers the missing funds, as well as add a percentage in accordance with Article 236 of the Labor Code of the Russian Federation.

If the procedure for indexing income in an organization is documented, but regular increases do not occur, then a fine in the amount of 3 to 5 thousand rubles may be imposed on the manager in accordance with the first part of Article 5.31 of the Code of Administrative Offenses of the Russian Federation.

The same sanctions are provided for those employers who set the level of wage indexation lower than that required according to the industry agreement.

If payments due in connection with a wage adjustment are not made for several years, then the court has the right not only to oblige the reimbursement of these funds, but also to demand interest and compensation for moral damage from the employer. This is stated in Articles 236, 237 of the Labor Code of the Russian Federation.

An example of collecting the amount of wage indexation

To illustrate how debt collection occurs for this category of income, the following example can be used. In a certain organization there is a regulation on wages, which states that the annual indexation of employee salaries is 5%.

Despite this, it was not held for a whole year. One of the employees of this organization filed a claim, stating that his right to an increase in remuneration due to inflation was violated by the enterprise, and therefore he demands compensation for lost wages.

The following data were used in the calculations:

employee salary per month – 30,000 rubles;
wage indexation percentage – 5;
the delay period for wage indexation is 12 months;
Based on this, it is clear that he was underpaid by 1,500 rubles every month.

The employee calculated how much the organization owed him for the year. The amount was: 30,000 x 5% x 12 = 18,000 rubles.

Of course, the court is guided in these cases not only by the employee’s statement, but also examines the documentation: schedules, statements, the plaintiff’s personal account. After all the procedures in our example, it was decided that the requirements must be satisfied, as well as the subsequent wages must be increased by an amount corresponding to the indexation carried out.

Wage indexation is an increase in the size of its real content due to rising prices for goods and services.

The procedure and calculation of wage indexation is established in Art. 134 TK. In addition, according to Rostrud, salary indexation is the absolute responsibility of the employer (Rostrud letter No. 1073-6-1 dated April 19, 2010).

The Constitutional Court of the Russian Federation agreed with the opinion of Rostrud in ruling No. 913-О-О dated June 17, 2010.

Taking into account the above, indexation of wages due to inflation is the responsibility of the employer, and this is not his right. Therefore, workers dissatisfied with the amount of their wages have the right to appeal to the prosecutor’s office and the Federal Labor Inspectorate to protect their rights.

If the organization does not provide for wage indexation by regulatory local acts in the form of indexation provisions, the company faces a fine based on Article e 5.27 of the Administrative Code.

To do this, the index is taken as the index of changes in consumer prices (in other words, core inflation) according to Rosstat, which are published regularly on the Internet, where you can see the inflation level for any month.

When to index? Information on the frequency of indexation should be in the regulations on wages or collective agreements. Indexation can be carried out quarterly or semi-annually. An organization can index tariff rates or salaries of employees.

Example 1. Calculation of wage indexation.

Mir LLC, based on the wage regulations, is obliged to index the employee’s salary quarterly, taking into account the consumer price index, information about which is contained on the Rosstat website.

In 2013, the inflation index relative to December 2012 was (presumably)
- March - 104.3%;
- June - 105.8%;
- September - 104.6%;
- December - 105.9%.

Calculation of wage indexation based on the daily rate.

Salary of mechanic Igrikov L.D. calculated taking into account the daily rate. The daily rate at the end of December 2012 was 1000 rubles/day. Mir LLC carried out salary indexation and the daily rate was recalculated. She compiled:

From 01.04:
1000 rub./day × 104.3% = 1043 rubles;

From 01.07:
1000 rub./day × 105.8% = 1058 rubles;

From 01.10:
1000 rub./day × 104.6% = 1046 rubles;

From 01.01 (from 01.01.2014):
1000 rub./day × 105.9% = 1059 rub.

Calculation of wage indexation based on salary.

Salary of mechanic Igrikov L.D. calculated based on salary. The salary at the end of December 2012 was 20,000 rubles/month. Mir LLC carried out salary indexation and the daily rate was recalculated. She compiled:

From 01.04:
20,000 rub./day × 104.3% = 20,860 rubles;

From 01.07:
20,000 rub./day × 105.8% = 21,160 rubles;

From 01.10:
20,000 rub./day × 104.6% = 20,920 rubles;

From 01.01 (from 01.01.2014):
20,000 rub./day × 105.9% = 21,180 rub.

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You will learn:

Who and how often should carry out wage indexation.
What formulas are used to calculate the amount of wage indexation?
What threatens an employer who refuses to index wages?

First criterion- this is the value that it has in the country’s currency (in rubles).

Adjusting the nominal values of labor payments is a process whose goal is to maximize the equation of actual remuneration with its real purchasing power. Ideally, indexation also reduces fluctuations resulting from changes in exchange rates. This occurs due to the fact that wages are multiplied by a special coefficient called indexing. To calculate such values, the inflation rate is used primarily.

2 types of wage indexation

Prospective indexation, in which the employer himself, based on his own methods, calculates adjustments to wages.
Retrospective indexation, in the process of which income payments increase, based on how much prices actually increased.

When to index wages

An enterprise can independently choose the way in which this procedure for increasing labor income will be documented.

agreement;
collective agreement;
local regulatory act.

However, the adoption of any of these documents remains the right of the employer, which is impossible to force him to do, taking into account Article 8, the first part of Article 22, Articles 40 and 45 of the Labor Code of the Russian Federation. In cases where the employer has not adopted any act related to wage indexation, he is not obliged to comply with it, and, therefore, should not carry out this procedure and cannot be held responsible for neglecting it.

Of course, you should not follow such a controversial path, neglecting the legal increase in salaries and rates. Better meet the needs of your employees.

In order to index wages, you need:

Conclude a collective agreement that would contain and establish the rules for the implementation of the procedure. As an alternative, it is possible to enter the necessary data into an existing document.
Have employees sign this agreement so that they confirm their familiarity with the rules of the upcoming changes. Alternatively, you can use not the document itself, but develop an application to it.
When carrying out each wage indexation, issue an order from your superiors to carry out this procedure.
Have employees sign the wage indexation order so that they confirm their familiarity with it.
Approval of a new staffing table in connection with changes in salaries and rates. Or issue an order that adjustments will be made to the old schedule.
Conclude a new agreement with employees. It will be considered an addition to the existing employment contract. The new document will talk about changes in wages caused by indexation.

How to fairly distribute salaries between employees: calculation algorithm

To ensure that the remuneration system motivates employees and does not undermine the company’s income, implement the algorithm proposed by the editors of the General Director magazine.

How does wage indexation differ from salary increases?

Wage indexation and salary increases outwardly look the same and at first glance may seem to be the same operation. But this is far from true.

The purpose of indexation is to preserve the purchasing power of wages. This is a state guarantee provided for in Article 130 of the Labor Code of the Russian Federation.

Thus, indexation is a measure of protection against inflation, and increasing wages is a means of encouraging employees.

Evaluation criterion	Wage indexation	Salary increase
Degree of obligation	Regardless of whether it is a budget or commercial organization, it is mandatory	Can be carried out at the initiative of the employer, but is not mandatory
The circle of people affected by the procedure	Must be carried out in relation to all employees working in the organization (definition of the Constitutional Court of the Russian Federation No. 913-О-О)	It can be carried out in relation to individual employees - those whom the employer chooses himself. He can increase the salary of both all and individual employees, even just one person
Factors that influence salary increases	Increase in consumer prices for services and goods	The will of the employer, provided that he has the necessary finances
Coefficients that will be used to increase the fee		Any factor that the employer deems necessary and significant

How to calculate wage indexation

Typically, an adequate methodology for calculating inflation adjustments to income takes into account the following factors:

increase in consumer prices in your region. You can find this information on the Internet resource http://www.gks.ru/wps/wcm/connect/rosstat/rosstatsite/main/price/. Among employers, this is the most popular indicator for making calculations;
growth of the living wage established for able-bodied residents of the Russian Federation;
an increase in the cost of living established for able-bodied residents of your specific region;
inflation rate from the Federal Budget Law;
inflation rate from the law on the regional budget.

Using these indicators, you can create your own method designed to perform calculations for indexing wages of enterprise employees.

Example of calculating wage indexation

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

As of December 2015, the employee’s monthly salary was 23,500 rubles. Taking into account indexation, the indicator turned out like this for each quarter:

from March 1 - 23,500 rub./day. x 102.1% = 23,994 rubles;
from June 1 - 23,500 rub./day. x 104.5% = 24,556 rubles;
from October 1 - 23,500 rub./day x 101.9% = 23,747 rub.;
from January 1 - 23,500 rub./day. x 104.9% = 24,652 rubles.

Based on the daily rate, the calculation will be made as follows.

The daily rate for December 2015 was 1,300 rubles. Taking into account indexation, we obtain the amount of payment per day for each quarter:

from April 1 - 1300 rub./day. x 102.1% = 1,327 rubles;
from June 1 - 1300 rub./day. x 104.5% = 1,359 rubles;
from October 1 - 1300 rub./day. x 101.9% = 1,325 rubles;
from January 1 - 1300 rub./day. x 104.9% = 1,364 rubles.

In addition to the wage indexation itself, the organization’s accounting department calculates vacation pay.

How to take indexation into account when calculating salaries and bonuses

the bonus for completing the plan in full and on time is half the salary due for the time spent;
award for proper product quality. It has a range of 1-30% of full salary. The condition for calculating the bonus is the production of the required volume of products without taking into account time. Affects the size of the payment and the number of defects. If its volume is less than 1%, it will be 30% of the salary, in the range of 1–2% it will decrease to 20%, and at 2–4% it will be 10%. If the defect rate is above 4%, the premium will not be paid;
The bonus for mentoring is 3,000 rubles, and its assignment depends on the time worked.

The collective agreement on wage indexation, signed by all employees, established that from January 1 of the current year, the salary of each worker was subject to indexation of 6.1%.

In February there were 19 working days, of which one employee worked only 18, fulfilling the plan, and the percentage of defects was 1.1%.

To begin calculating wages for February, the accountant must establish what the salary amount is, taking into account wage indexation.

20,000 rub. x 1.061 = 21,220 rub.

For February, this employee is entitled to the following accruals:

monthly salary - 20084 rub. (RUB 21,220: 19 working days x 18 days worked);
the bonus due for fulfilling the plan is 9513.47 rubles. (RUB 20,084 x 50%: 19 working days x 18 days worked);
the premium due for proper product quality is 4,016.8 rubles. (RUB 20,084 x 20%);
the bonus due for mentoring is RUB 2,842.11. (3000 rubles: 19 working days x 18 days worked).

Thus, taking into account all these accruals, the total salary for February will be 36,456.38 rubles.

If wage indexation is carried out for the first time

If you intend to index wages in your organization for the first time, then do not forget to document its rules in one of several ways, entering them in:

local regulations;
collective agreement;
provision on wage indexation.

Be sure to familiarize all employees with the new rules of procedure. Remember that employees must sign.

Practice shows that the calculation of annual income adjustments should be made on the basis of the inflation rate, and for a quarterly one it is more advisable to take the cost of living.

For each rate indexation, an appropriate documentary basis is required. Usually they are served by orders from the manager.

KPI (key performance indicators). How to implement a KPI system in a company

If the employer refuses to index wages

Whether the employer indexes wages or evades this obligation must be monitored by representatives of the State Labor Inspectorate. Of course, during these checks they are based primarily on the local regulatory act on wage indexation in a given organization. If such a procedure is not mentioned there at all, then part 1 of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation provides for administrative liability for this:

the manager can be fined in the amount of one to five thousand rubles, and if this is not his first such violation, then the fine for neglecting wage indexation will be much larger - from 10 to 20 thousand rubles, or, as an alternative, disqualification for a period of 1–20 is possible. 3 years according to part 4 of article 5.27 of the Code of Administrative Offenses of the Russian Federation;
the organization can be fined in the amount of 30 to 50 thousand rubles, and if the violation is not the first time, then the amount will increase and can range from 50 to 70 thousand rubles (Part 4 of Article 5.27 of the Code of Administrative Offenses of the Russian Federation).

The same sanctions are provided for those employers who set the level of wage indexation lower than that required according to the industry agreement.

An example of collecting the amount of wage indexation

The following data were used in the calculations:

employee salary per month – 30,000 rubles;
wage indexation percentage – 5;
the delay period for wage indexation is 12 months;
Based on this, it is clear that he was underpaid by 1,500 rubles every month.

The employee calculated how much the organization owed him for the year. The amount was: 30,000 x 5% x 12 = 18,000 rubles.

One of the most current issues for many employers, accountants and ordinary workers is the indexation of wages in 2019. It should be remembered that the indexation of wages in state and budgetary institutions, as well as the indexation of wages in non-profit and commercial organizations carry out various methods and ways. All this should be taken into account by employers, because the law provides for liability for failure to index wages in 2019, and entrepreneurs cannot refuse to carry it out.

Wage indexation in 2019 - laws and legal regulations

In the field of labor relations Russian legislation provides practical protection and implementation of workers' rights in various ways. Among other things, the fundamental rights of every employee include the right to indexation of wages in accordance with the increase in the level of real prices and inflation in order to ensure overcoming negative consequences designated impacts. The legal regulation of these issues in the general context rests primarily with the provisions Labor Code RF and is disclosed in the following articles of this regulatory document:

Art.22. This article establishes the main responsibilities of the employer. Among them, there is no direct indication of the need to increase the employee’s real wages, however, the direct responsibility of the employer and the obligation to comply with the provisions of labor legislation are established.
Art.46. The provisions of this article regulate the structure of the collective agreement between employees and employers, in particular, they require mandatory indication in the current collective agreement of information on measures and methods for ensuring a real increase in workers’ salaries.
Article 130. The standards set out in it touch upon the issues of providing workers with certain social guarantees in connection with the ongoing labor activity, and also establishes direct types of guarantees in matters of wages, which include salary increases.
Article 134. It is this article that clearly regulates the obligation of employers to ensure wage indexation in 2019 and other time periods, also imposing the possibility legal regulation labor of public sector employees and civil servants for certain legislative acts.

The Labor Code of the Russian Federation does not directly provide for a direct indication of the obligation of indexation for non-budgetary organizations. However, clarifications from various government bodies and court decisions, including the Constitutional Court of the Russian Federation, establish that employers, regardless of their form of ownership and organizational and legal structure, are required to index wages. The only exception in this matter applies to public sector employees, for whom this procedure may be influenced by individual federal laws and other regulations.

It should be remembered that wage indexation can be carried out in various ways and based on various indicators. However, in any case, employers must implement salary increases by one means or another.

Direct indexation of wages is in no way related to the minimum wage, however, legislative standards allow employers to use this particular indicator when calculating indexation. But it is also necessary to remember that regardless of the indexation indicator, the salary of workers in 2019 should be no less than the minimum wage established for this year. Accordingly, when the minimum wage increases, all workers who previously received a salary less than its level should increase the amount of funds they receive.

Wage indexation in 2019 for government agencies and budget organizations

Public sector workers and civil servants often rely on the provisions of individual departmental documents in matters of wages. Moreover, due to the consequences of the economic crisis, in accordance with the provisions of Federal Law No. 68 of 04/06/2015, during recent years There was no indexation of civil servants' wages. However, as of January 1, 2019, the moratorium on increasing salaries of public sector employees ended. Therefore, the indexation of civil servants’ wages in 2019 was carried out from January 1, 2019. At the same time, the size of the increase in salaries of public sector employees and civil servants was tied to the inflation index and amounted to 4%.

It should be remembered that from January 1, 2019, a new minimum wage has been in effect in Russia. At the same time, regardless of the organization or institution where a citizen of the Russian Federation or a foreigner works, his salary cannot be lower than the minimum wage, which means the size of the real increase in wages may ultimately significantly exceed the indexation indicators of 4% for many employees of budgetary institutions.

In total, more than 2 million state employees and civil servants are subject to wage indexation in 2019, so the lifting of the moratorium was very good news for many. Especially for those categories that were not included in the previous, selective indexation of salaries, which affected only certain categories of civil servants and budget workers. The 2019 indexation, in contrast, affected all workers without exception.

Wage indexation in 2019 for commercial and non-profit organizations

The biggest questions for employers and ordinary employees are the indexation of wages in 2019 for non-budgetary business entities. First of all, this is ensured by the rather extensive requirements of Article 134 of the Labor Code of the Russian Federation, which assumes that the procedure for indexing and increasing salaries of employees in non-budgetary organizations is established by labor contracts, a collective agreement, or local regulations of the enterprise. Based on this, some employers, HR specialists and accountants believe that indexation is a right and not an obligation of the employer, but this is not the case.

The following documents may provide clarification on this issue:

Determination of the Constitutional Court No. 2618-O dated November 19, 2015.
Letter of Rostrud No. 1073-6-1 dated 04/19/2010.
Letter of Rostrud No. 14-3/B-1135 dated December 26, 2017.

All of them, as well as a number of other explanatory and informative acts, indicate that workers have an inalienable right to an increase in the real level of wages.

However, it should also be noted that the employer also has certain freedoms in matters of salary indexation. In particular, he independently sets the period for indexation, the methodology by which its volume will be calculated and the method of calculation. For the lack of indexation, employers face liability, and if it is discovered that wages remain at the same level, employees have the right to file complaints with the labor inspectorate.

It should be noted that government bodies They also consider it mandatory for employers to have local regulations that would regulate the procedure for indexing employees’ salaries. Only micro-enterprises are exempt from such responsibilities - they can replace any local standards with instructions necessary information directly in employment contracts with employees.

How to calculate salary indexation for a non-budgetary organization in 2019

As mentioned earlier, the employer himself has the right to determine the procedure for indexing employee salaries. However, he can specify indexing information as in local regulations, and in collective agreement or contract, or directly in the text of employment contracts with employees. In addition, he has the right to establish various periods for indexation, which may be:

One year. This period is the maximum during which wage indexation may not be carried out in commercial organizations. That is, this procedure should be carried out at least once a year. Considering the procedural nature of registration of indexation, the most logical action on the part of the employer would be to initiate this procedure in last month year.
Six months. The employer has the right to index salaries every six months. This allows you to diversify the dynamics of the enterprise’s expenses and increase the motivation of employees, as well as ensure a stable increase in the well-being of employees.
Quarter. Indexation of wages in commercial organizations in 2019 every quarter is also a common practice among Russian employers.
Month. This is the minimum period in relation to which indexation of workers’ salaries can be carried out, since it is the monthly indicators of consumer price growth that are published by official institutions. In addition, frequent indexation of wages will require excessive personnel costs and increase the procedural burden both on the enterprise itself and on its employees.

The mechanisms by which indexing is carried out may also differ. In particular, employers have the right to establish indexation of employee salaries based on the following indicators:

Minimum wage. Linking indexation to changes in the minimum wage or subsistence level, which become identical from January 1, 2019, is allowed for Russian employers. In this case, indexation is carried out according to the proportional change in the minimum wage each time this indicator changes or during a period determined in another manner, but at least once a year, and provided that overall size indexation will not be lower than the consumer price growth index.
Inflation rate. The employer has the right to base the indexation of employee salaries on the inflation rates forecast for the next reporting period. However, the key requirement in this matter is the fact that, regardless of inflation, the indexation amount cannot be lower than the consumer price growth index.
Consumer price growth index. In 2017, this figure was 4%; accordingly, in 2019, salaries should be indexed by at least this percentage. It should be remembered that this indicator is key in determining whether an employer complies or fails to comply with legal requirements.

Since employee salaries are subject to indexation, including large number different incomes, the employer has the right to choose which components of the salary will be indexed. The main requirement in this case is only the correspondence of the general increase in workers' earnings to the consumer price index. In addition, the employer has the right to index salaries according to other indicators, as well as with other percentages and amounts of increases, provided that they are not lower than the established requirements of the legislator.

The employer has the right to use incentive payments for indexation - if at the end of the year the actual salary and tariff rate were not increased, but the required increase in the salary of each employee was ensured in accordance with the standards through bonuses and other incentive payments, then the employer cannot be held liable.

The procedure for indexing wages at an enterprise in 2019

Indexing employee salaries in 2019 requires the employer to follow a fairly strict procedure. In this case, it is necessary to take into account the mandatory nature of a number of procedural procedures and the presence of certain internal documents. So, the procedure for indexing wages at an enterprise in 2019 may look like this:

The employer establishes regulations according to which wage indexation can be carried out in 2019 or on an ongoing basis. Most often, such a normative act is the provision on wage indexation.
Since wages are mandatory information recorded in the employment contract, an additional agreement must be concluded with each employee that changes the content of the employment contract.
Upon an increase in wages, the employer issues a corresponding order. The text of the order may indicate either a general list of employees whose salaries will be increased, or it may be possible to draw up an order for each employee separately.
IN staffing table, operating at the enterprise, appropriate changes are made related to changes in employee salaries.
If the enterprise previously had other regulations in force regulating indexation or simply the size of workers' wages, appropriate changes must also be made to them.

Responsibility for non-indexation of wages in 2019

If the employer does not timely index wages, he may be held administratively liable for these actions. This responsibility is considered by the provisions of Article 5.27 of the Code of Administrative Offenses of the Russian Federation. Thus, this article implies the imposition of a fine in the amount of 1 to 5 thousand rubles for the managers of the enterprise or individual entrepreneurs or others responsible for establishing the procedure for calculating salaries of persons, and from 30 to 50 thousand rubles for direct business entities with the status of a legal entity.

If the employer has actually ensured the indexation of wages through bonuses, increased salaries and tariff rates, but does not have local regulations governing the procedure for its provision, the only measure taken in relation to him may be an order labor inspection on the mandatory implementation of these local documents.

It should be noted that in situations where wages were not indexed and the employee went to court, a decision may also be made to recover in favor of the employee the lost income and additional compensation. However judicial practice By this issue is ambiguous and has examples of exempting the employer from such payments.

In addition, in judicial practice on issues of failure to index wages, employers are also held accountable for tax evasion, since failure to carry out indexation reduces the salary of employees in comparison with the required one and, accordingly, reduces the volume of mandatory tax deductions.

Wage indexation is an increase in employee salaries based on the new level of consumer prices. In 2019, it is mandatory for commercial organizations. The article contains everything about recounting: procedure, formulas, examples, samples of orders and local documents, reference books and useful links.

Important documents that will help you correctly index your wages and complete all the necessary documents:

The BukhSoft program will automatically index workers' wages taking into account all changes in legislation. She will also prepare all the documents required for this operation under labor law. Try it for free.

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Wage indexation: what is it and why is it necessary?

Wage indexing is one of the ways to increase wages. And it is the responsibility of the leader. Moreover, the procedure must be carried out as budgetary organizations, and commercial. Only the procedure for conducting the recount differs in some nuances. In addition, in addition to the commercial interests of employees, they can also take into account their own benefits.

Indexing is considered to be a real increase in the level of wages for all employees of the company, and not for a certain part of them.

Regulatory documents on wage indexation in 2019

The main documents establishing the procedure for indexing wages include:

Labor Code of the Russian Federation. Important are Article 22, which establishes the obligations of the employer, Art. 46, regulating the provisions of the collective agreement, Art. 129, defining the composition of indexing, Art. 130, responsible for compliance with social guarantees for workers, Art. 134, regulating the manager’s obligation to ensure salary indexation.
Federal laws and regulations. Regarding the procedure for implementing mandatory wages from 2019 in budgetary structures.
Code of Administrative Offenses of the Russian Federation. ST 5.27 defines liability for failure to index.

In addition, documents establishing the procedure for recalculating wages may include:

Constitution of the Russian Federation
Explanations from government authorities
Resolutions of courts.

How indexing is carried out in Russia

In recent years, due to economic crisis There was no annual recalculation of salaries of public sector employees. This moratorium only ended in 2019. Since the beginning of 2019, all government and budget employees began to receive indexed salaries.

The indexation rate was 4%. But he didn't limit value. In connection with the increase in the minimum wage from May 1, 2019, if the indexed salary of a public sector employee has not reached its value, then it is again increased to the minimum wage value.

Salaries of civil servants in 2019 were indexed for the first time in six years.

The procedure for wage indexation in 2019

Many commercial employers believe that conducting an annual salary recalculation is a right, not an obligation. This opinion is based on Art. 134 Labor Code of the Russian Federation. It states that the indexing procedure should be established only by local regulations.

At the same time, Rostrud gave its explanations in letters No. 1073-6-1 dated 04/19/10 and No. 14-3/-1135 dated 12/26/17. He also stated his position Constitutional Court in determination No. 2618-O dated November 19, 2015. They indicate that every employee has the right to an increase in the real amount of their salary.

But unlike the public sector, the head of a commercial company has a certain freedom in this matter. So, he can independently install:

timing of indexing;
methodology for its implementation;
calculation method.

If indexing is not carried out and payments remain at the same level, employees have the right to appeal to the labor inspectorate.

The manager must independently decide which indicator he will use as the basis for calculating the wage indexation coefficient for 2019: the cost of living, the inflation rate, the consumer price index or something else. The chosen methodology must be properly reflected in employment contracts and in the relevant order.

Example 3
The calculation in this case will look like this: O * (I: 100), where
О – indexed salary;
I is the consumer price index.
So, if an employee’s salary is 25,000 rubles, then after recalculation it will be: 25,000 * (102.5: 100) = 25,625 rubles.

The order must contain:

basis for indexing;
indicator used for calculation;
the date from which wages should be calculated in a new way.

The current sample order is shown in the window below, this document can be downloaded:

How to calculate the amount of wage indexation in 2019

Before making a recalculation, the employer needs to decide on a number of issues.

Set the period for the procedure

Any of the periods can be taken as a basis:

a year is the maximum period during which indexing must be carried out without fail (it is advisable to initiate the procedure at the end of the current year - the beginning of the next year, so that from January of the new year people will already receive increased salaries);
six months – increasing salaries every six months will increase employee motivation to work and will allow diversification of the company’s cost dynamics;
quarter is also an equally common practice of indexing salaries in Russian companies;
a month is the minimum period for carrying out the procedure (associated with an increase in personnel and other costs, therefore less common).

Select an indexing mechanism

The following can be chosen as a mechanism for determining the amount of wage indexation in 2019:

focus on the minimum wage - in this case, the procedure is carried out taking into account the minimum wage every time this indicator changes or at any period, but at least once a year; the amount of conversion should not be lower than the consumer price index;
inflation level - in this case it is necessary to ensure that indexing is not lower than the CPI; in 2019, this figure is 4%, it is to this value that the salaries of public sector employees will be indexed;
consumer price growth index is a key indicator when recalculating wages; in this case, wages should be indexed at least by the value of the CPI of the previous year; The CPI is stated as federal level, and at the regional level - the head of the company decides by what amount to increase the salary;
other indicators - the manager can choose other indicators to increase the level of remuneration, provided that they will not be less than the legally established values.

You can index not only your salary, but also incentive payments. This also depends on the decision of the manager. The most important thing is that all these nuances are reflected in local regulations - for example, in a collective agreement. A sample of it is presented in the window below, this document can be downloaded:

But in commercial organizations, wage indexation in 2019 is most often formalized by the Regulations on Remuneration. Its current sample is shown in the window below and is available for download:

When choosing an indexing mechanism, it is necessary to properly justify it, because The tax service may question the costs incurred and consider them to be unlawfully included in the tax base. It is safer to take official indicators as a basis.

The following formula is used for calculation:

Indexed salary = current salary * approved coefficient.

Algorithm for wage indexation in commercial organizations

The salary indexation process requires compliance of a certain order actions. Let us present the optimal algorithm.

Step 1. Checking the wage regulations. All data on wage indexation in 2019 must be recorded in internal documents. The wage regulations are the best solution. By appropriate order, an additional clause can be added to the regulations, reflecting the indexing conditions.

The current wording for the recalculation of wages in the Regulations on Remuneration is given below, this document can be downloaded:

The current wording for recalculating wages to the minimum wage is given below, this document can be downloaded:

You can also develop your own Regulations on the procedure.

Step 2. Calculation of new earnings

The responsible employee must, taking into account the coefficient specified in the regulations, index the salaries of all employees of the company. Based on this calculation, it is necessary to develop an updated staffing schedule. Or, by order of the manager, to make adjustments to the existing staff.

Step 3. Development of an indexing order. It must reflect all the conditions and nuances of the recount, indicating further actions.

Step 4. Drawing up additional agreements. An additional agreement to the employment contract must be drawn up with each staff member. It must contain information about the indexation carried out and the installation of a new salary. The document is drawn up in two copies, on each of which the employee must put his signature.

Judicial practice on salary recalculation

For failure to comply with salary indexation requirements, a company, its manager or individual entrepreneur may be held accountable (for the amount of fines, see the table below).

If the employer has actually carried out indexing, but does not have internal documentation regulating this procedure, then he can receive an order from the labor inspectorate to implement these acts.

Also, in the event that indexing has not been carried out, a company employee has every reason to contact judicial body. But judicial practice on wage recalculation is ambiguous. A decision may be made either to recover the income lost by the employee or to exempt the employer from paying.

In addition, the employer may receive penalties for failure to pay taxes. Non-indexed salaries are smaller. Accordingly, contributions to the budget were made in a smaller amount.