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Wage indexation rules. What is the difference between indexation and salary increase

Due to inflation, prices for goods and services are increasing every year, and if the wages of the population remain at the same level, then the standard of living of people and their purchasing power may decrease. And this can negatively affect the entire economy as a whole. A logical question arises: is the employer obliged to index wages, and if so, in what documents should this be recorded? Our article will tell about it.

General provisions

The laws of the Russian Federation guarantee citizens the timely payment of wages and its periodic increase through indexation. The Labor Code governs labor relations between a person and his employer. The article of this document clearly states that state and municipal organizations should index the salaries of state employees in accordance with regulatory documents. Such indexing is often done in a planned manner.

Private enterprises, in turn, index the wages of their employees, guided by the collective agreement, supplementary agreements or other acts of a local nature. At the same time, most commercial enterprises believe that, although the law of the country provides for mandatory wage indexation, in practice it can be neglected. There were many difficulties in this matter, so the matter even reached the Constitutional Court. This court has said many times that indexation should be carried out by absolutely all organizations, regardless of whether they are public or private. After all, it is a legal guarantee for the inhabitants of the country.

However, commercial organizations have the right to establish both the frequency and the size of the increase themselves, fixing this in their internal acts. It turns out that the increase in wages should apply to all workers who work in Russia under an employment contract (officially employed). And this applies to all organizations without exception.

The increase in wages should apply to all workers who work in Russia under an employment contract.

Some nuances of indexing

If the company does not have regulations regarding the indexation of salaries for its employees, then in 2017 penalties are provided for this. The employer will have to pay 30 thousand rubles. During inspections, the labor inspectorate may also draw attention to the fact that the frequency of indexation violates the required deadlines. This is a violation that the inspectors will ask to be corrected. After all, salaries should be indexed at least once a year. You can increase it more often, it is not prohibited. Thus, the employer must index the salaries of their employees annually.

As indicators of indexation, the following factors should be taken into account:

  • The official indicator of annual inflation, expressed as a percentage.
  • Consumer price index.

These two factors must be taken as a basis in order to correctly index the wage fund. If the company does not have local acts fixing the norms for increasing wages, then the employee has the right to go to court. The court will not oblige the company to pay employees money for previous periods, but it will be able to oblige them to establish documents that will regulate the procedure and amount of indexation.

So, from the above, we can draw some conclusions. Each organization must index at least once a year. For the lack of documentary evidence of the indexation, the company faces a fine. At the same time, the law does not say what exactly the increase should be, so the employer can set it himself, at his discretion. Wage indexation is the responsibility of the employer. Every leader should know this in order to avoid problems with state authorities.

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

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

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

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

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

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

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

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

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

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

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

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

Calculation of salary indexation based on salary:

To calculate earnings on the payment of vacations, as well as compensation for unused vacations over the past year, the method of dividing the amount of accrued wages by twelve is used. The result obtained must be divided by the average monthly number of calendar days 29.3. This is a generally accepted number, approved by the Federal Law of 04/02/2014 No. 55-Ф3.

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

Important points to remember

When calculating salaries, material assistance should not be taken into account.

Travel, rest, food and utility bills are also not included in this calculation.

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

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

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

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

Stages of calculating the coefficient of indexation of wages

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

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

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

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

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

What affects the change in salary indexation

When indexation is carried out during the billing period, certain payments are increased by a coefficient from the beginning of the billing period until the month of the indexation.



Any increase in prices for essential goods should lead to a recalculation of wages - the so-called indexation. Its timely implementation is considered a steady and explicit obligation of the employer, for an attempt to waive obligations, the employee may well go to court. Salary indexation is carried out by the manager - but few people know what it is and how it affects their earnings in the end.

There are two types of nominal wage increases: retrospective and proactive. In the first case, it is carried out after prices have risen, in the second case, indexation is focused solely on assumptions about price changes.

Indexation should be carried out absolutely for everyone, the Labor Code does not provide exceptions. If for some reason an employee is not included in the lists (this usually applies to recently working people and employees on maternity leave), then the salary does not increase to anyone.

The minimum amount of indexation in a particular subject of the country cannot become less than the minimum consumer price coefficient. calculated and approved by any federal authority that has the right to legal regulation of cases in the field of statistical accounting. The size of indexation should be provided in full by official sources.

Official sources

There are several official sources of indexation operating on the territory of the Russian Federation:

  • state budget - for people working in the public sector
  • the federal budget and the Social Insurance Fund - for indexing all types of benefits
  • - for pension payments
  • finances of private organizations - for employees of these same organizations

Correct calculation of salary indexation

The correct calculation is based on the data on the salary as a whole, as well as on the daily rate of each employee. Consider the process on the example of a quarterly specific employee, taking into account all the necessary coefficients.

Let the price inflation index for 2017 have the following value (all figures are taken as an example and have no connection with real data):

  • March - 101.4%
  • June - 105.3%
  • September - 102.2%
  • December - 103.9%

The salary calculation is carried out taking into account the amount that the employee received at the end of 2016. Suppose an employee received 24,000 rubles. After indexation, the salary should be (all prices are in rubles):

  • from April 1 - 24,000*101.4% = 24,336
  • from July 1 - 24,000*105.3% = 25,272
  • from October 1 - 24,000 * 102.2% = 24,528
  • from January 1, 2017 - 24,000*103.9% = 24,936

The calculation from the daily rate is carried out as follows (assume that the employee's daily rate was 1,300 rubles):

  • from April 1 - 1,300*101.4% = 1,318
  • from July 1 - 1,300*105.3% = 1,369
  • from October 1 - 1,300 * 102.2% = 1,328
  • from January 1, 2017 - 1,300*103.9% = 1,351

Calculation steps

There are two stages of recalculation of the coefficient of change:

  • taking into account the salary increase coefficient for an individual employee, the salary received after the necessary calculations are made is divided by the amount that the employee had initially
  • taking into account the increase factor - can be used if during the working period a person received bonuses, additional payments and other allowances to the basic salary. In this case, the summed allowances after indexation are divided by the amount before indexation.

The method should be selected strictly individually, because not only the full salary indexation takes place, but also the accounting of the received monetary incentives, presented in the following form:

  • in the exact amount - for example, three thousand rubles
  • in the range - for example, two salaries or 15% of the amount previously paid

Important! After the required coefficient is calculated, no adjustment is made.

Reasons for changing indexing

There are three periods in which indexation can be carried out:

  • settlement - in this case, payments are increased by the coefficient (starting from the first day of the calculation period and ending with the moment at which indexation is carried out)
  • after the calculated one (indexation must be carried out before the day when employees are paid wages) - in this case, the amount of money earned is simply multiplied by the calculated coefficient
  • payment period - wages are multiplied by a coefficient, which is calculated from the day the indexation begins and ends with the day of the end of the period for which the employee receives the calculation

Important! If indexation is carried out every month or once a quarter, all three situations can occur. In this case, the methods are considered sequentially.

Disclaimer Liability

A modern employer is obliged to index wages every time (this obligation is prescribed in the ruling of the Constitutional Court dated November 19, 2015, No. 2618-O), but not everyone wants to do this, coming up with new reasons not to pay the extra few hundred employees. If the employer for some reason, employees can go to court. Also, an employee can apply to the State Labor Inspectorate by writing a complaint about the employer’s inaction on the issue of indexation (according to article 353 of the Labor Code of the Russian Federation).

Some unscrupulous employers are trying to prove that recalculation of salaries is made only if a person works in the public sector, but this is absolutely not the case. This is proved by the inclusion of company finances in official sources of salary indexation.

The only clarification is that in any commercial organization, the indexation mechanism can be prescribed not only in a collective agreement or a local regulatory act, but also in an employment contract. In other words, the current legislation of the country does not stipulate the indexation procedure in any way, so this moment is fully stipulated in each company separately - the law can only require that the owner of the company carry out indexation on time.

If the employer evades his direct duties, he is threatened (the amount depends on the status of the employer at the time of the audit):

  • the official will pay from one to five thousand rubles
  • a legal entity will pay a minimum of thirty thousand, a maximum of fifty
  • an entrepreneur who is not a legal entity, according to Article 5.27 of the Code of Administrative Offenses, will also be limited to a maximum fine of five thousand rubles

The responsibility is purely administrative, but the fine can be quite unpleasant, in addition, one application from employees can lead to a series of checks that will reveal other violations for which the employer will have to pay even more.

It's important to know

  • Math is not taken into account when calculating indexation. help
  • if the employee paid for rest, food and utilities, these amounts are not included in the calculation
  • paid on time, at least three days before the start of the vacation, otherwise the employer will have to answer under 134 Art. TC

The calculation should also take into account the increase in tariffs, but only if the changes affect absolutely all employees of the company. In addition, indexation should not fully cover the increase in consumer prices - it is rather considered a small cash buffer for those who are already at the very bottom and cannot receive more.

You will learn:

  • Who and how often should index 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. The heads of commercial organizations can, in accordance with 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 it is necessary to carry out such a procedure. This nuance can cause confusion. For example, not everyone knows exactly which indicators have an impact on the amount of wage indexation, what is the frequency of its implementation, what kind of documents are needed for this. These and other issues related to salary adjustment will be discussed below. To understand what wage indexation is, it is necessary first of all to proceed from the fact that for 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.

The adjustment of the nominal values ​​of labor payments is a process whose goal is to maximally equalize the actual remuneration with its real purchasing power. Ideally, indexing also reduces the fluctuations resulting from changes in the exchange rate. This happens due to the fact that wages are multiplied by a special coefficient called indexing. To calculate such values, the inflation rate is used first of all.

In the Russian Federation, the practice of annual indexation of wages has been established. To build an objective picture, the annual and projected rate of inflation growth are used. However, the frequency of this practice is not strictly regulated and allows various organizations to index wages on a quarterly or even monthly basis if management so desires.

2 types of salary indexation

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

In addition, it should be borne in mind 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 the fact that the indexation of earnings equates the amount of payments to the amount corresponding to the level of inflation. This approach makes it possible to guarantee that citizens will provide for themselves at the expense of adequate amounts for their work, and not need social assistance.

When to index wages

Indexation of wages 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 under 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 is required to make adjustments to income due to inflation. It is unlikely that it will be possible to get away from this procedure simply by not writing it into the relevant 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.

The 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 unambiguous. In legal practice, there are other views on this requirement of the law. There are examples of situations in which the courts did not treat the indexation of income as an obligation of the employer.

This happened in the Moscow City Court, which, in its ruling of 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, should be determined by the employer and fixed in the appropriate document, for example, in:

  • agreement;
  • collective agreement;
  • local regulation.

Nevertheless, the adoption of any of these documents remains the right of the employer, which cannot be forced, given 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 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 go down such a controversial path, neglecting the legitimate increase in salaries and rates. Better meet the needs of your employees.

In order to index wages, you need:

  1. Conclude a collective agreement that would contain and establish the rules for the implementation of the procedure. Alternatively, it is allowed to enter the necessary data into an already existing document.
  2. Let employees sign this agreement, so that they confirm their familiarization with the rules of the upcoming changes. Alternatively, you can use not the document itself, but develop an application to it.
  3. In the implementation of each indexation of wages, issue an order from the authorities to carry out this procedure.
  4. Let employees sign the wage indexation order, so that they confirm their familiarization with it.
  5. Carry out the approval of the new staffing table in connection with changes in salaries and rates. Or issue an order that adjustments will be made to the old schedule.
  6. Conclude a new agreement with employees. It will be considered an addition to an existing employment contract. The new document will talk about the change in wages caused by indexation.

How to fairly distribute salaries among employees: calculation algorithm

In order for the remuneration system to motivate employees and not undermine the company's income, implement the algorithm proposed by the editors of the General Director magazine.

What is the difference between salary indexation and salary increase

Wage indexation and salary increase 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 maintain the purchasing power of wages. This is a guarantee of the state, provided for in Article 130 of the Labor Code of the Russian Federation.

Thus, indexation is a measure of protection against inflation, and a salary increase is a means of rewarding an employee.

Evaluation criterion

Wage indexation

Wage increase

Degree of obligation

Regardless of whether it is a budgetary or commercial organization, it is mandatory

Can be carried out at the initiative of the employer, but is not mandatory

The circle of persons who will be affected by the procedure

Should be carried out in relation to all employees working in the organization (determination 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 one single person.

Factors that influence wage increases

Increase in consumer prices for services and goods

The will of the employer, provided that he has the necessary finances

Coefficients to be used to increase fees

Any factor that the employer deems necessary and significant

How to calculate salary indexation

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

However, there is no concept of minimum and maximum indexation in labor legislation. Organizations are free to use their own method in determining the amount of revenue adjustment to maintain the purchasing power of employee remuneration. It is a common practice when, as an indexation of wages, the salary of all employees can increase by a certain percentage - 5, 10%, etc.

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

  • rising consumer prices set in your area. 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;
  • the growth of the subsistence minimum established for able-bodied residents of the Russian Federation;
  • an increase in the subsistence minimum established for able-bodied residents of your particular region;
  • inflation rate from the law on the Federal budget;
  • inflation rate from the law on the regional budget.

Using these indicators, you can create your own method for calculating the indexation of wages for employees of the enterprise.

An example of calculating wage indexation

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

As of December 2015, the monthly salary of an employee was 23,500 rubles. Taking into account indexation, the indicator turned out as follows for each of the quarters:

  • from March 1 - 23,500 rubles / day x 102.1% = 23,994 rubles;
  • from June 1 - 23,500 rubles / day x 104.5% = 24,556 rubles;
  • from October 1 - 23,500 rubles / day x 101.9% = 23,747 rubles;
  • from January 1 - 23,500 rubles / day x 104.9% \u003d 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. Given the indexation, we get the amount of the fee per day for each of the quarters:

  • from April 1 - 1300 rub./day x 102.1% \u003d 1,327 rubles;
  • from June 1 - 1300 rubles / day x 104.5% = 1,359 rubles;
  • from October 1 - 1300 rubles / day x 101.9% = 1,325 rubles;
  • from January 1 - 1300 rubles / day x 104.9% \u003d 1,364 rubles.

In addition to the wage indexation itself, the organization's accounting department, calculating vacation pay.

How to take into account indexation when calculating salary and bonuses

Given the indexation of income, it should be borne in mind that salary growth 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 the fact that the plan was completed in full and on time is half the salary due for the time spent;
  • award for good 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 amount of payment and the number of marriages. With its volume less than 1%, it will be 30% of the salary, in the range of 1-2% it will decrease to 20%, and with 2-4% it will be 10%. If the number of marriages is above 4%, the premium will not be paid;
  • The mentoring allowance is 3000 rubles, and its purpose depends on the hours 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 indexed at 6.1%.

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

To start calculating wages for February, the accountant must determine what the salary is, taking into account the indexation of wages.

20000 rub. x 1.061 = 21220 rubles.

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

  • monthly salary - 20084 rubles. (21220 rubles: 19 working days x 18 days worked);
  • the premium due for the implementation of the plan is 9513.47 rubles. (20084 rubles x 50%: 19 working days x 18 days worked);
  • the premium due for the proper quality of products - 4,016.8 rubles. (20084 rubles x 20%);
  • allowance due for mentoring - 2,842.11 rubles. (3000 rubles: 19 working days x 18 days worked).

Thus, taking into account all these accruals, the total amount of wages 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 normative act;
  • collective agreement;
  • regulation 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 based on the inflation rate, and for the quarterly it is more expedient to take the subsistence minimum.

An appropriate documentary basis is required for each indexation of rates. Usually they serve as the order of the head.

  • 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 should be controlled by representatives of the State Labor Inspectorate. Of course, during these checks, they are based primarily on the local regulatory act on the indexation of wages in a given organization. If such a procedure is not mentioned at all, then part 1 of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation, administrative responsibility is provided for this:

  • the manager can be fined from 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, alternatively, disqualification for a period of 1– 3 years in accordance with 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 may already be from 50 to 70 thousand rubles (part 4 of article 5.27 of the Code of Administrative Offenses of the Russian Federation).

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

If the procedure for indexing income in the organization is documented, but there is no regular increase, then a fine of 3 to 5 thousand rubles may be imposed on the head 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 required by the industry agreement.

If the payments due in connection with the adjustment of wages have not been 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 indexation of wages

The following example can be used to illustrate how debt is collected for this category of income. In a certain organization, there is a regulation on remuneration, which says that the annual indexation of the salary of employees is 5%.

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

The following data were used in the calculations:

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

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 statement of the employee, but also examines the documentation: schedules, statements, personal account of the plaintiff. After all the procedures in our example, it was decided that the requirements must be satisfied, as well as to increase the subsequent salary by an amount corresponding to the indexation made.

The economic crisis has a negative impact on the well-being of the population. Wage indexation in 2018 will allow at least a slight increase in the real level of income of people working in the public sector. We are talking about municipal and state employees, whose leaders, in accordance with the Labor Code of the Russian Federation, are required to carry out indexation. But is it necessary to index wages in 2018 in commercial organizations? Or should only budgetary organizations increase wages? Is indexation a right or an obligation of an employer? What is the latest news on this indexation for state employees? Let's figure it out.

Delicate duty of the employer

The Labor Code contains norms that define possible and mandatory ways to improve the standard of living of people. Indexing the minimum wage is one way.

If an employee works in a company that is not funded by the state budget, then it is still necessary to carry out indexation, but on the basis of such documents:

  • internal rules of the company;
  • collective agreement;
  • agreements.

Remember that ensuring indexation is the direct responsibility of the employer! Moreover, it should affect all employees of the enterprise at once. The regulations on wage indexation provide for its mandatory implementation in organizations not only in the budgetary, but also in the non-budgetary sphere. The difference lies only in some procedural points.

Private firms, individual entrepreneurs themselves determine how to index. This gives business owners the opportunity to take into account the interests of not only their subordinates, but also their own benefits.

Who is required

By ignoring the need for indexation, employers may face unpleasant consequences in the event of the arrival of labor inspectors. By the way, further decisions of the controllers may be different:

  1. they will be obliged to enter information about the procedure for indexing wages at the enterprise into the current internal document or adopt a new act on this in the organization;
  2. bring responsible persons to administrative responsibility in the form of a fine (Article 5.27 of the Code of Administrative Offenses of the Russian Federation).

Note that the second point is controversial. And in case of disagreement with the fine, the tenant can go to court. The current judicial practice shows that decisions on such a case can be made both in favor of the applying employer and in favor of the inspectors.

If the organization has a provision on indexation of wages, but the employer does not comply with it, then during the audit the company can most likely be fined.

Order of conduct

The indexation of wages is mentioned in article 134 of the Labor Code of the Russian Federation. However, there is no clear and understandable procedure for indexing wages. Therefore, in commercial organizations, wage indexation is carried out, including in 2018, according to the rules of the collective agreement or from local acts.

When compiling a document on the basis of which you will index salaries, you must remember that it must contain the following information:

  • The nature of payments subject to indexation.

Usually it concerns salaries or tariff rates at the enterprise. Moreover, the employer may not index the entire amount of the salary, but some part of it, limited to a certain amount. For example: the salary is 30,000 rubles, and only 14,000 rubles from it are indexed. The remaining 16,000 rubles are not subject to indexation.

  • Indexing period.

The employer can choose the frequency at his discretion (once a month, six months, a year).

  • The procedure for determining the coefficient of indexation of wages .
  • The sequence of payroll after its indexation.

Keep in mind: the absence of any of these items implies a violation of labor laws and entails consequences. This means that simply drafting an internal document is not enough. It also needs to comply with existing standards. To avoid possible errors, it is better to carefully study any sample of wage indexation.

If we talk about realities, then in the collective agreement the clause on the annual indexation of wages includes, most often, large companies that have joined industry agreements with such an obligation. For example, there is such a norm in the Federal Industry Agreement on Communications and Information Technology Organizations of the Russian Federation for 2015-2017. The Ministry of Labor invited companies to join it by letter No. 14-4/10/B-3127 of May 5, 2015.

If we talk about small organizations, then a collective agreement is not always concluded. But even if such an agreement was drawn up, then often it either does not contain a condition on salary indexation.

2018 Earning Review Criteria

Wage indexation is a way to protect earnings from inflation due to rising consumer prices.

The amount of wage indexation in 2018 may correspond to:

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

When calculating the indexation coefficient, the main indicator is not a mandatory value. How to index the salary - taking into account inflation or depending on another condition - is decided by the management. For example, with a projected inflation of 6%, employees' salaries could be indexed by 4% or 7%. The employer may choose another arbitrary value, unless another procedure is determined by the labor or collective agreement. Accordingly, salary indexation in 2018 will be carried out by this amount. Here's what a sample for wage indexation in 2018 in a commercial organization might look like:


Is indexation mandatory in a commercial organization in 2018?

Is it necessary to index wages in a commercial company? Article 134 of the Labor Code of the Russian Federation says in this regard that one of the main state guarantees for the remuneration of workers is to ensure an increase in the level of the real content of wages. This includes the indexation of wages in connection with the growth of consumer prices for goods and services, that is, taking into account inflation.

At the same time, the condition of wage indexation is extended to all persons who work under an employment contract (determination of the constitutional court of November 19, 2015 No. 2618-O). The judges noted that salary indexation is required for both state employees and employees of commercial companies. It turns out that the management of commercial structures should also take care of wage indexation in 2018.

Indexation of wages in budgetary organizations in 2018

Is indexation due to state employees in 2018? In this regard, it is worth saying that on January 1, 2018, the suspension of salary indexation for state employees in Russia expires. We are talking about the salaries of state civil servants, military personnel, judges and other persons who are in the public service (Art. 1, 4.3 of the Law of April 6, 2015 No. 68-FZ).

According to the May decrees, which are aimed at increasing the level of salaries of state employees, in 2018, payments will be indexed by 4.1 percent. In January 2018, all employees of state organizations must receive an indexation of at least 4.1 percent. This increase will be one of the components of the implementation of the May decrees. Further indexation of the amount of payments for state employees is planned for the next 2 years, and the amount of this indexation will not exceed 1.5-2 percent. It should be noted that the increase that public sector employees will receive exceeds the inflation rate for the year, which, in turn, is 3.7 percent.

“The Ministry of Finance has provided substantial funds for the payment of wages to public sector employees not from January 1, 2018, but now, from October 1, 2017, in order to fulfill those obligations for state employees that are today enshrined in presidential decrees in 2012. And today we can clearly say that the federal center has foreseen these resources, now the question is the effective use of these resources on the ground”, - Chairman of the Accounts Chamber, Tatyana Golikova.

The salaries of public sector employees who were not included in the May decrees will also be indexed from January 1, 2018. This was stated by Russian President Vladimir Putin. According to the president, the procedure for increasing the salaries of state employees, who are subject to the May decrees, "is more or less observed." “Other categories of the public sector, which were not included in these decrees, are more difficult there. They were not indexed, despite the fact that prices rose, inflation was more significant, and there was no indexation. This is certainly unfair, I agree. I spoke to the government, they have instructions. From January 2018, their salaries will be indexed,” the head of state said.

Government Decision

The Government of the Russian Federation, by its order dated December 6, 2017 No. 2716-r, ordered to increase the wages of state employees. According to the decree, from January 1, 2018, the wages of employees of the public sector of the economy employed in institutions of federal subordination will be increased by 4%. This increase applies to all federal institutions - autonomous, budgetary and state. Such institutions are taken away, including institutions of the social sphere and science, forestry, hydrometeorological service, veterinary medicine, employment services and others.