Indexation of wages what documents. Wage indexation: sample calculations for commercial organizations. The procedure and terms of salary indexation

Employers often confuse two concepts - salary indexation and salary increase. Unlike the increase in salary, which the employer carries out at his own discretion and in the presence of financial possibilities, indexation is a guarantee of wages and must be carried out by all employees working under an employment contract (Determination of the Constitutional Court of the Russian Federation No. 913-О-О).

Says that measures to increase the level of real content wages, are included in the system of basic state guarantees for the remuneration of workers. These measures, according to , consist in the indexation of wages, taking into account the growth in consumer prices for goods and services. The amount of wage indexation may correspond to the consumer price index for goods and services officially established at the end of a certain period (in the country as a whole or in a separate region). The consumer price index for goods and services can be found on the official website of Rosstat. It can also correspond to the amount of inflation, which is fixed in federal law about the federal budget. In addition, the value of wage indexation may correspond to the growth of the subsistence minimum for the able-bodied population.

It is important to bear in mind that government agencies municipal institutions index wages in the order that descends from above through legal documents. Other employers are required to prescribe the indexation procedure in local regulations. It says that “if such an order is not provided for in the local regulations of the organization, then, given that the indexation of wages is employer's duty, we believe that it is necessary to make appropriate changes (additions) to the local regulations in force in the organization. That is, Rostrud directly says that the employer is obliged to prescribe the procedure for indexing wages.

Frequency and procedure for indexing salaries

If the inspector from the state labor inspectorate during the inspection reveals that none of the local regulations of the company prescribes the conditions and procedure for indexing wages, this will be the basis for bringing the employer to administrative responsibility for. Violation entails a warning or the imposition of an administrative fine on officials in the amount of 1,000 to 5,000 rubles; on persons carrying out entrepreneurial activity without education legal entity, - from 1,000 to 5,000 rubles; for legal entities - from 30,000 to 50,000 rubles.

What needs to be written in local regulations:

• frequency of salary indexation;
• the amount of salary indexation (the company can focus on the consumer price index for goods and services published on the Rosstat website, or on the inflation rate published in the federal law on the budget of the Russian Federation);
• part of the salary to be indexed.

The frequency largely depends on both the conscientiousness of the employer and his financial capabilities. Depending on which increase factor the employer chooses, indexing can be done once a month, once a quarter or once a year. At the same time, for quarterly indexation, it is better to choose the living wage indicator, and for annual indexation, the inflation indicator.

The procedure for indexing wages chosen by the employer is fixed in a collective agreement or a local regulatory act.

Since the current legislation does not establish a specific procedure for indexing wages, the employer who makes it for the first time must make a provision on the obligation of the employer to periodically increase wages in a local regulation or collective agreement. It is possible to provide for this a separate chapter in one of these documents, or to adopt a new local normative act. After that, all employees must familiarize themselves with the rules for indexing against signature.

Indexation of the patch is carried out by order of the head. The order is the basis on which changes are made to staffing, conclude additional agreements to labor contracts on indexation of salaries. It is registered in the register of orders or orders.

Next, you need to familiarize employees with the order on wage indexation. Employment contracts contain non-indexed salaries and allowances, therefore, additional agreements must be concluded with employees on changing the terms of employment contracts and specifying new indexed allowances and salaries.

Indexation applies to all employees of the organization, therefore, when calculating average earnings when calculating vacation pay, this increase must also be taken into account. In this case, there are two options for calculating the multiplying factor:

1. If only salaries are indexed, then the formula is used:
   New salary / salary before increase
2. If indexation affects the entire wage system, then the formula is used:
   New salary + new monthly payments / salary before increase + previous monthly payments

Requirements for salary indexation in 2019: comments of the Ministry of Labor

The ministry once again recalled the content and that ensuring an increase in the level of the real content of wages includes indexation of wages in connection with an increase in consumer prices for goods and services. Ordinary employers, in contrast to state bodies, bodies local government, state and municipal institutions, index wages in the manner prescribed by the collective agreement, agreements, local regulations. State bodies and municipal institutions do this in the manner prescribed by labor legislation and other regulatory legal acts containing labor law norms.

Since labor legislation does not provide for a single way for all employees to index wages, the rules are determined based on certain factors:

• depending on the source of financing of organizations;
• laws and by-laws - for government agencies;
• collective agreement, agreement, local normative act - for other organizations.

Indexation is an increase in the wages of employees by the level of inflation, while the employer has the right to additionally increase the amount of wages certain categories workers, specified in the Letter of the Ministry of Labor.

Experts note that salary increases can be carried out in different ways:

• by a proportional increase in all payments provided for by the organization's remuneration system and, accordingly, the employment contract of employees;
• by increasing individual payments included in the salary (for example, an increase in salary (the share of the tariff in the salary structure)).

The employer chooses the most appropriate method, taking into account the opinion of the employees' representative body. But the most important thing that the Ministry of Labor draws attention to is that it is the responsibility of the employer to ensure an increase in the real content of wages.

Unfortunately, even in better times far from all domestic companies compensated for the inflationary losses of workers by regularly raising their wages, not to mention periods of economic instability. Not every organization today can boast of a well-built mechanism for indexing the salaries of its employees. For example, only 10% of the respondents surveyed by the GARANT.RU portal say that their salaries are indexed annually, while only 1% of them are at a level higher than actual inflation.

In this regard, the question arises: are employers obliged to index the wages of employees? And if so, under what conditions and to what extent?

What the law says

Russia guarantees not only the right of every employee to timely wages, but also the right to increase its material content, including through indexation due to rising prices for goods and services ( , ). At the same time, with regard to commercial organizations these provisions of the Labor Code of the Russian Federation are interpreted in practice ambiguously. Thus, many private sector employers believe that although wage indexation is provided for by labor legislation, it is not mandatory for all employers. Consider how justified this point of view.

Opinion of judges of the Constitutional Court of the Russian Federation and regulatory authorities

The Constitutional Court of the Russian Federation has repeatedly pointed out the inadmissibility of the practice in which workers are deprived of guarantees for increasing the level of real wages. And the requirements of the Labor Code of the Russian Federation regarding the indexation of salaries, in the opinion of the Court, are quite definite and do not allow for discrepancies.

About whether, when indexing wages in accordance with Art. 134 TC be increased tariff rates and salaries for all employees of the organization, learn from "Answers of Legal Consulting GUARANTOR. Labor Relations" Internet version of the GARANT system. Get free
access for 3 days!

Thus, judges of the Constitutional Court of the Russian Federation confirm that the established obligation of employers to index wages applies to all employers without exception, including those not related to the public sector.

At the same time, the judges clarified that in commercial organizations the indexation mechanism can be determined not only when concluding a collective agreement, other agreement, or in a local regulatory act, but also in an employment contract (,).

Thus, the Constitutional Court of the Russian Federation made an important conclusion: wage indexation should be provided to all persons working under an employment contract.

Rostrud adheres to a similar point of view about the obligation of all employers without exception to index wages, which, even before the first of these definitions of the Constitutional Court of the Russian Federation was issued, in particular clarified that if there are no provisions on indexation in the local regulations of the employer, then he must or develop a special document, or make the necessary additions to existing ones (). In September 2015, the department not only confirmed this position, but also pointed out the inadmissibility of ignoring the specified obligation by the employer, regarding this as a violation of labor legislation (response to the appeal published on information portal Rostrud "Onlineinspektsiya.RF", September 2015).

The position according to which employers must reflect the provisions on wage indexation in local regulations is reflected in the administrative practice of territorial state inspections labor (hereinafter - GIT) under Rostrud, where employees can apply for the protection of their labor rights. So, for the lack of an established indexation procedure, GIT inspectors can bring the employer to administrative responsibility for violating the requirements of labor legislation according to (,).

Moreover, on the recommendation of the supervisory authorities, judges often make decisions obliging employers to establish a procedure for indexing wages. At the same time, the courts, as a rule, do not go beyond the scope of the claim and do not apply penalties to violators (, appeal ruling of the Judicial Collegium for Civil Cases of the Murmansk Regional Court dated May 7, 2014 in case No. 33-1287-2014).

It is also important to take into account that applying to the GIT does not suspend the deadlines for going to court - three months from the moment the employee became aware of the violation of his labor rights (). Therefore, in order not to miss the deadlines for going to court in connection with the failure to index according to the rules established by the enterprise, if the employer’s fault is not obvious, for example, in cases of dissatisfaction with the amount of additional charges (and the decision of the GIT cannot therefore be predicted in advance), you should apply to the court with a statement of claim .

At the same time, the courts emphasize that the three-month period for applying to the court does not begin to run from the moment the employment contract is terminated, but from the moment when the employee found out or should have found out about the violation of his right to wage indexation for a specific period. Such a moment, for example, the court may recognize the day of payment of wages or advance payment, the amount of which is disputed by the plaintiff, because it was on this day that the employee became aware that his rights had been violated. At the same time, the courts, as a rule, recover in favor of employees a part of the underestimated salary, which should have been paid during the period of limitation, that is, within three months preceding the filing of the claim (, appeal ruling of the Judicial Collegium for Civil Cases of the Smolensk Regional Court dated November 17, 2015 in case No. 33-3978/2015).

Complaining about the employer in the GIT, do not forget about your right to demand that the inspection refrain from transferring information about the applicant to the employer (). At the same time, the complaint filed must be signed by the employee - anonymous appeals are not considered (, approved).

One gate play

Another thing is if the obligation of the employer to index wages is not established by local acts, collective or labor agreements or industry agreements, however, employees demand to pay them part of the salary “lost” due to inflation: courts under such circumstances usually refuse to recalculate salaries, even within the deadlines statute of limitations. There are some of the most common reasons for denial of claims.

The organization does not have salary indexation rules

This position appeared due to the literal reading of the norm. Recall once again, in accordance with this provision, private sector employers index in the manner prescribed by the collective agreement, agreements, local regulations. Courts often conclude that "there are no necessary internal rules- no indexation" and are limited only to establishing the fact that the organization does not have a corresponding local regulatory act. At the same time, they emphasize that the decision to carry out indexation is solely within the competence of the employer and the legislation does not provide for the grounds for collecting the "underpaid" part of the salary from him (,).

Indexation is not the only way to ensure wage growth

Some courts point out that the employer has the right to choose any other way to increase the level of the real content of the salary, equating the increase in official salaries, bonuses, etc. to indexation. That is, to decide whether the employee's rights to compensation for inflationary losses are guaranteed, the increase in wages as such is also taken into account, regardless of its indexation. And if the salary during the period of the employment contract was increased at least once, the courts consider indexation no longer mandatory (,).

Wage indexation is a state guarantee

Therefore, the courts are sure that imposing the obligation to index the employee's wages, in the absence of such an indication in the local regulations of the enterprise and without the employer's financing from the state, is not possible (,). Moreover, the courts in such claims do not oblige employers to establish rules for wage indexation.

Employer is in financial difficulty

The courts refuse to satisfy claims for an increase in wages if the local normative act provides for the achievement of certain economic parameters by the company as a condition for indexation, but they have not been achieved. That is, the fact of determining the procedure for indexing wages does not yet mean the unconditional right of employees to carry it out, the judges come to the conclusion. In such conditions, judges refuse to satisfy claims for wage increases against employers whose financial position turned out to be unsatisfactory, for example, due to the unprofitability of their activities (, appeal ruling of the Judicial Collegium for Civil Cases of the Kostroma Regional Court dated May 26, 2014).

The legislation does not fix the level of wage indexation

This argument is usually given in a situation where wage indexation has taken place - but the employee believes that it is not enough, since a coefficient that does not correspond to the consumer price index was applied to increase it.

The judges, in turn, note that the increase in consumer prices for goods and services is the basis for the indexation of employees' wages, but does not determine the amount of such indexation. Therefore, the employer is free to set coefficients for indexation, including in amounts that do not fully compensate for inflation ( , ).

Court on the side of workers

And yet, the courts occasionally accept the arguments of employees, satisfying claims for the recovery of the underpaid part of the salary, including even if the indexation procedure was not fixed in the organization. For example, in a number of cases, judges recognize that since the employer has the obligation to establish the procedure for indexing wages, then its absence cannot deprive the employee of the right to indexation, and collect unpaid indexation amounts ().

It should also be noted that the courts take the side of employees, extending the indexation requirement not only to salaries, but to wages in general, taking into account all allowances, including incentive payments ().

As can be seen from the above judicial practice, the poorly formulated norm of the Labor Code of the Russian Federation to this day leads to a violation of the labor rights of workers.

The legislator is in no hurry to tighten either the requirements for employers or the responsibility for ignoring the rights of employees enshrined in. And one should hardly expect that the unconditional protection of the material interests of workers, at least in the form of replenishing inflationary losses, will become part of the Russian corporate culture soon. Therefore, it would be wise for future employees to find out whether the employer complies with labor standards before applying for a job. In particular, what are the rules for remuneration in the organization, whether and in what terms, in what amount wage indexation is carried out, etc. The employer, in turn, must know that evading wage indexation threatens with administrative liability and forced payment of indexation amounts for the period disputed by the employee, if the employee wins the case in court.

But in judicial practice, there are also opposite decisions, when the difference between the salary indexed on the basis of consumer price growth and the salary actually paid, indexed by a lower coefficient, is recovered from the employer. In such cases, the courts recognize that an indexation rate lower than the consumer price index does not provide an increase in the real content of wages and does not correspond to the meaning of the guarantees established by law (,).

Even a high official salary can significantly decrease due to inflation. To prevent this from happening, the state provides for a calculation. This mechanism should work due to the fact that the goods included in the consumer basket (necessary for the normal existence of a person) are becoming more expensive. The law obliges the employer to carry out salary indexation on time - this mitigates the effects of inflation on employees. The calculation of wage indexation is not the favor of the employer in relation to employees, it is his duty. In case of evasion from its implementation, the head of the organization may be brought to court.

Types of indexing

There are two types of salary indexation:

• Retrospective. Salaries are indexed after the increase in commodity prices.
• Warning. Salaries are indexed based on forecasting future price increases.

Who has the right to recalculate

In some cases, management is trying to mislead employees, assuring that all inflation indexation is due only to employees of budgetary organizations. This is not true. The law obliges all organizations and associations operating in the territory to recalculate wages taking into account inflation. Russian Federation. The only difference is that in commercial structures, the procedure for indexing wages is prescribed both in collective and labor contracts. This means that the heads of private organizations themselves choose the order and procedure for indexing, the law requires only the very fact of carrying out.

What threatens non-indexing

The head of the organization, ignoring the requirement of the legislation on indexing cash payments to employees, will.

The penalty can be different:

• A person holding a leadership position will pay a fine of 1,000 to 5,000 rubles.
• A small entrepreneur (not a legal entity) will incur losses in the amount of up to 5,000 rubles (Article 5.27 of the Code of Administrative Offenses).
• A head with the status of a legal entity will be fined 30,000 - 50,000 rubles.

Criminal liability for violators is not provided, but the amounts of fines are quite sensitive. A company seen in such violations will be subject to more frequent inspections and close scrutiny by regulatory authorities. So it is easier for the employer to track how wage indexation is calculated for employees of the enterprise and whether it happens on time.

Let's summarize

• When calculating the indexation for wages, the amount of material assistance to the employee is not taken into account.
• When indexing the salary of one employee, the salaries of absolutely all employees must be indexed.

Indexed wages will not fully cover the increased prices of essential goods. Indexation is designed to slightly soften the gap between the money received and the ability of people to live on it.

Who should index the salary in 2019

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

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

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

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

Is Salary Indexation Mandatory in the Commercial Sector?

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

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

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

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

to the menu

What does the Constitutional Court think about salary indexation?

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

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

to the menu

What controllers say about salary indexation

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

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

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

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

to the menu

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

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

The amount of the stipulated indexation is usually charged

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

WARNING THE MANAGER

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

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

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

to the menu

The amount of unforeseen indexation is rarely collected

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

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

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

to the menu

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

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

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

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

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

to the menu

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

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

to the menu

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

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

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

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

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

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

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

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

to the menu

Salary indexation order

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

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

Limited Liability Company "GASPROM"
(LLC "GASPROM")

ORDER #3
about salary indexation

Moscow 15.01.2016

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

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

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

CEO _________ A.V. Ivanov

Acquainted with the order:

Chief Accountant ________ A.S. Petrova

to the menu

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

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

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

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

Determination of the Moscow City Court dated April 23, 2015 N 4g / 6-3468 / 15, 2-5509 / 2013; Appeal rulings of the Perm Regional Court dated 02.06.2014 N 33-4824; Ryazan Regional Court dated July 23, 2014 N 33-1405
Appeal ruling of the Volgograd Regional Court dated July 26, 2013 N 33-8040/13
Determination of the Sverdlovsk Regional Court dated March 20, 2012 N 33-3183 / 2012

Appeal ruling of the Krasnoyarsk Regional Court dated February 12, 2014 N 33-1119, B-13

By how much will public sector salaries be increased? What is the expected increase in the wages of doctors, teachers, various officials in 2020 - 2021.

Salary indexation is the most important condition for employee loyalty. Inflationary processes are a factor that undoubtedly complicates the development of businesses and the national economy as a whole. However, if prices rise, it is even more difficult for people whose main source of income is labor compensation.

How does salary indexation regulate Russian legislation? Which types of employer companies are required to increase labor compensation accordingly? Is it possible to say that wage indexation in Russia is an example of correct government intervention in socio-economic processes? At what rate should payments increase?

Salary: nominal and real

The salary that employees receive has at least two main measurement criteria.

The first is its nominal value in the currency of the country where it is paid.

In Russia, it is, of course, rubles. The second key criterion for measuring wages is their purchasing power.

That is, a certain index that reflects the volume of certain material products or services that can be purchased with it.

Thus, the salary is nominal and real. Among the additional criteria for its measurement may be, for example, an expression calculated at the rate of a certain currency. That is, salary, in principle, can remain unchanged over time in terms of nominal and real terms, but lose in price (or, conversely, increase) if its value is measured, say, in dollars or euros.

The essence of indexing

Wage indexation is a process designed to equalize as much as possible the nominal amount of labor compensation and their real purchasing power (and in some cases also fluctuations associated with the exchange rate).

That is, earnings, upon the fact of price changes (or, if it matters, the purchasing power of the national currency), is multiplied by a certain indexing coefficient. The main reference point for him in Russia, as in many other countries of the world, is the level of inflation, which, in principle, reflects average changes in prices for goods and services.

In the Russian Federation, as a rule, annual indexation of wages is practiced. That is, based on the annual inflation rate (and its possible predicted values). But, as some lawyers point out, Russian laws there are no provisions that would expressly prohibit employers from indexing salaries at any frequency. Therefore, a number of organizations practice quarterly and, in some cases, monthly adjustments to the amount of labor compensation.

There are two main types of wage indexation: prospective and retrospective. In the first case, the employer, based on its own inflation forecasting methodology and other factors affecting the purchasing power of labor compensation of its employees, proactively raises wages. With retrospective indexation, an increase in "pay" is carried out in accordance with the actual increase in prices.

There is also an annual indexation of the minimum wage. It is produced, as a rule, at the level of federal authorities. The minimum wage, even with its rather low value (in Russia it is about 5 times less than the average salary), can be a significant benchmark for calculating labor compensation in many areas of the economy.

The state is primarily interested in ensuring that the amount of wages is adequate to inflation. First of all, because citizens provide for themselves (rather than waiting for social assistance). Therefore, in many countries, the highest authorities encourage enterprises to index the salaries of employees. This is also practiced in Russia.

Features of indexing in Russia

What are the specifics and procedure for indexation of wages, typical for the economy of the Russian Federation? Experts name the following main features that have been formed over the years, while Russia was getting used to the free market.

Sources Money, directed to the indexation of salaries, are the budget (if we are talking about state and municipal organizations), own funds of organizations (in private companies), in some cases - sponsorship income (for NGOs).

Employee Compensation Adjustment Policy budget institutions can be regulated at each of the levels of their functioning. That is, the indexation of wages can occur due to legislative changes in salaries and tariff rates established by federal, regional and municipal authorities.

As for the state of affairs in business, the only and, moreover, a very indirect mechanism of the legislator's influence on companies is the minimum wage (as well as the regional coefficients accompanying it). That is, indexation of wages in the private sector becomes mandatory in terms of specific figures, if only the amount of labor compensation is lower than the minimum established by law (however, we will talk about the rules that apply to non-state companies in more detail a little later).

Indexation by virtue of the contract

It is quite possible that the salary adjustment will take place not only by virtue of the law and inflationary processes, but also in view of the relevant clauses of the employment contract concluded between the employer and the employee. Such forms of interaction are quite common in the Russian Federation.

In Russian practice, there are so-called industry agreements, which set out the procedure for indexing wages adopted among enterprises in a certain market segment. In contracts concluded between employers and employees of private companies, by the way, such a benchmark for adjusting the level of wages as inflation does not always appear.

Indexation or salary increase?

Some employers equate indexation and the usual salary increase (commensurate with seniority, for example). According to a number of lawyers, such a policy is not entirely correct. The fact is that there are various kinds of by-laws (as well as arbitrage practice), in accordance with which the employer should, when signing employment contracts with employees, distinguish between indexation mechanisms due to a decrease in the purchasing power of wages and an increase in earnings, the factor of which may be length of service and other achievements.

What is the main criterion that distinguishes such concepts as "indexation" and "increase" of wages? Experts believe that it is as follows. If the wording of the contracts contains clauses about the dependence of the level of compensation on labor functions or the length of time a person is in the current position, then we are talking about a salary increase. If such conditions are not included in the document, then we are talking about full-fledged indexing.

Is indexation mandatory for private companies?

Russian companies-employers are divided into two main types: budgetary organizations and private firms. Are both of them obliged to index their salaries? What are the ratios that should be followed by both? How to calculate wage indexation for a budgetary organization and a private company?

The main legislative source regulating the adjustment of the level of labor compensation is the Labor Code of the Russian Federation. Article 134 of the Code sets out the key provisions reflecting the wage indexing obligations for public companies and for businesses. However, their content, as noted by some Russian lawyers, may not be interpreted quite unambiguously.

On the one hand, this source of law states that the provision of a real level of labor compensation should take place in proportion to the increase in consumer prices. And that is why many experts conclude: wage indexation coefficients should at least be equal to official inflation. And this rule, lawyers believe, applies to all companies-employers - private and public.

However, there is an opinion somewhat diverging from this point of view.

Lawyers adhering to it note: Article 134 of the Labor Code of the Russian Federation says that salary indexation should be carried out by employers in the public sector based on the norms contained in other laws, and companies in the private sector of the economy - in accordance with local agreements.

But the thing is, experts believe, that the first types of sources of law are public, their execution is mandatory.

The latter have legal force only within one company. And therefore, according to lawyers, it is not necessary for private companies to raise salaries in proportion to the level of inflation.

However, in the Russian expert community there is no difference of opinion regarding the obligation of employers to index the remuneration of employees - with or without reference to inflation. Therefore, we will answer the questions we asked at the beginning as follows.

Indexation of salaries of civil servants, employees of budgetary institutions, as well as specialists from private companies is mandatory. The law does not provide for a difference between them in this respect. Indexation coefficients are calculated by budgetary organizations based on the recommendations set forth in the sources of law issued by the authorities (federal, regional, municipal).

As a rule, they reflect inflation figures calculated by Rosstat. Businesses, in turn, must calculate the coefficients on their own. If the benchmark for this will be inflation figures - good. If not, then, from the point of view of the law, there will be no violations.

Indexing and formalities

Despite the fact that there are no strict legislative requirements in terms of documenting salary indexation mechanisms for private structures, experts recommend that businesses use a number of standard local regulations. Such as, for example, the Regulation on the indexation of wages. It can be, for example, a document that supplements the standard labor contract. If you suddenly have to deal with inspection bodies, then the fact that the Regulations exist will help the company show its commitment to the norms of legal culture.

In the document in question, experts still recommend fixing the moments that reflect the dependence of internal corporate indexation procedures on official inflation data. For example, to reflect that the increase in salaries and bonuses occurs annually in proportion to the growth in consumer prices according to the annual (or, say, quarterly) reports of Rosstat.

Subscribed - follow

As we have already determined, the Russian employer is obliged to index the salary of employees. At the same time, he has the right to set the appropriate coefficients himself, without taking into account, in particular, the level of inflation. However, if the employer once accepted a new employee and signed contracts with him, according to which, say, annual wage indexation is carried out, then, as experts note, he has no right to refuse to fulfill the relevant obligations.

Is a state-owned company also a "budget"?

A reasonable question arises as to whether employing companies, the predominant share in the share capital of which belongs to the state, are budgetary? Is Sberbank and Gazprom obligated to index wages commensurate with inflation? Russian Railways, Aeroflot, Rostelecom are also state-owned companies with a large staff of employees. What are the statutory wage indexation obligations for them?

Experts advise interpreting the norms set forth in Article 134 of the Labor Code of the Russian Federation quite unambiguously. There is a clear distinction between employers of citizens into “state” bodies and institutions” and “other employers.” Lawyers believe that firms such as those we have listed above belong to organizations of the second type.

That is, with regard to them, the rule is true, according to which the indexation of salaries is based on internal corporate regulations, and not on inflation. Although, as many experts note, the actual adjustment of labor compensation in companies with a predominant share of state capital correlates quite clearly with the growth in consumer prices.

Indexing: the experience of Belarus

How are things going with wage indexation in the neighboring state - the Republic of Belarus? The economy of this country is built on somewhat different principles than the Russian one. The importance of the state is very great in it. The regulation of economic processes in Belarus is carried out through much more, as experts say, the intervention of the authorities than in Russia. Does this mean that the indexation of wages in the Republic of Belarus takes place according to special mechanisms? Not similar to those that are accepted with us?

Lawyers note that despite the difference in the degree of state intervention in the national economy in Russia and Belarus, the approaches to wage indexation are quite similar. The fact is that only those cash incomes that are paid to citizens are subject to mandatory adjustment in the Republic of Belarus. Belarusian businesses, in accordance with the provisions of national laws, are not required to index the salary of employees.

How is the adjustment of labor compensation in the budgetary institutions of the Republic of Belarus? The subsistence level, multiplied by two, is taken as the basis.

That is, if an employee's salary reaches 100% of the value in question, then it is not subject to indexation.

At the same time, if a person works part-time, then the adjustment of his salary at the second place of work takes into account the numbers at the first. The amount of income both there and there should not exceed the indexation standard, which is established by national legislation.

The payment of the adjusted salary is carried out from the month following the one when the relevant conditions for changing the amount of labor compensation were updated. How often is indexing done?

According to the comments of Belarusian lawyers, the main condition for the next revision of wage adjustment figures is a 5% increase in consumer prices relative to the month when the previous indexation was carried out. In turn, inflation indicators are taken based on the calculations of the National Statistical Committee.

With private companies, as we said above, everything is somewhat more complicated. Some experts believe that even in the Russian Federation the law is more socially oriented in this regard - to index the salaries of employees Russian businesses should anyway. And they, in principle, do it in a more or less adequate correlation with inflation.

In Belarus, a norm has been established - wages from non-budgetary sources are not subject to mandatory indexation. True, the laws of the Republic of Belarus nevertheless state that the reimbursement of inflationary costs in relation to labor compensation is carried out by employers in accordance with local sources of law. These may be collective agreements and other agreements. However, as noted by Belarusian lawyers, if an enterprise does not have such internal corporate acts, then there are no grounds for wage indexation either.

At the same time, according to some experts, given the rather high inflation rates in the Republic of Belarus, most employers still adjust labor compensations to employees. At the same time, the amount of wage indexation, as a rule, is commensurate with the rise in prices.