How to determine the base month of indexation. The basic training period for a runner. general physical preparation

First of all, we note that the indexation of wages is carried out in accordance with the Procedure for indexing the monetary income of the population, approved by the resolution of the Cabinet of Ministers ( Further- Order No. 1078).

• base month for indexing;
• the amount of growth in the consumer price index ( indexation coefficient).

Based on the question, the employee’s base month has already been determined, but doubts arise about the correctness of this determination. Indeed, in this case, it turns out that the employee has not received a salary increase for more than six years!

Let us recall that base month The month of increase in the employee’s income is considered, and if there was no increase, then the base month is the month before hiring.

Concerning indexation coefficient, then this indicator is calculated by multiplying inflation indices on an accrual basis starting from the month following the base one. That is, if the base month is April 2008, then calculations must begin with the inflation index for May 2008. And for newly hired employees, inflation indices are multiplied starting from the month of hiring (clause 101 of Procedure No. 1078).

It should be recalled that indexation is carried out if the value of the consumer price index exceeds the indexation threshold set at 101%.

The indexation amount is calculated using the formula:

I = D x Kd: 100,

• I - indexation amount;
• D - indexed income, but within the subsistence level (in 2014 - 1218 UAH);
• Kd - indexation coefficient (calculation see below).

So, we’ve sorted out the main components, so let’s proceed directly to calculating the amount of indexation on the conditional example.

The employee's salary is 4000 UAH. Base month - April 2008. How to calculate the indexation amount for November 2014?

Let's calculate the indexation coefficient of November 2014 to April 2008.

Inflation indices (in percent) for calculating the coefficient are given in the table:

We begin to calculate the indexation coefficient on an accrual basis from May 2008:

• May 2008 - 1,013 (in this case, the inflation index exceeds the established indexation threshold of 1.01, so there is no need to multiply the indices);
• June – September 2008 - 1,029 (1.008 x 0.995 x 0.999 x 1.011) (in this case, the indices are multiplied until the indexing factor exceeds the threshold of 1.01);
• October 2008 - 1,017 ;
• November 2008 - 1,015 ;
• December 2008 - 1,021 ;
• January 2009 - 1,029 ;
• February 2009 - 1,015 ;
• March 2009 - 1,014 ;
• April – May 2009 - 1,014 (1.009 x 1.005);
• June 2009 - 1,011 ;
• July – October 2009 - 1,014 (0.999 x 0.998 x 1.008 x 1.009);
• November 2009 - 1,011 ;
• December 2009 – January 2010 - 1,027 (1.009 x 1.018);
• February 2010 - 1,019 ;
• March – September 2010 - 1,035 (1.009 x 0.997 x 0.994 x 0.996 x 0.998 x 1.012 x 1.029);
• October – December 2010 - 1,016 (1.005 x 1.003 x 1.008);
• January – February 2011 - 1,019 (1.01 x 1.009);
• March 2011 - 1,014 ;
• April 2011 - 1,013 ;
• May–June 2011 - 1,012 (1.008 x 1.004);
• July 2011 – March 2014 - 1,012 (0.987 x 0.996 x 1.001 x 1 x 1.001 x 1.002 x 1.002 x 1.002 x 1.003 x 1 x 0.997 x 0.997 x 0.998 x 0.997 x 1.001 x 1 x 0.999 x 1.002 x 1.002 x 0, 999 x 1 x 1 x 1.001 x 1 x 0.999 x 0.993 x 1 x 1.004 x 1.002 x 1.005 x 1.002 x 1.006 x 1.022);
• April 2014 - 1,033 ;
• May 2014 - 1,038 ;
• June – July 2014 - 1,014 (1.01 x 1.004);
• August – September 2014 - 1,037 (1.008 x 1.029).

So, Kd = (1.013 x 1.013 x 1.017 x 1.015 x 1.021 x 1.029 x 1.015 x 1.014 x 1.014 x 1.011 x 1.014 x 1.011 x 1.027 x 1.019 x 1.035 x 1.016 x 1.019 x 1.014 x 1.013 x 1.012 x 1.02 x 1.033 x 1.038 x 1.014 x 1.037 x 100 – 1) x 100 = 61.37065 = 61.4.

Calculations were made according to the example in Appendix 1 to Order No. 1078.

Let's calculate the amount of salary indexation using the above formula:

I = 1218 x 61.4: 100 = 747.85 UAH.

The salary, taking into account the indexation amount, is UAH 4,747.85.

Vitaly Korvyakov

Moreover, please note that from the date of entry into force of Resolution No. 526, namely from June 21, 2012, the month of increase in the cash income of employees will always be considered base, regardless of whether the amount of the wage increase exceeded the amount of possible indexation or not. Let us recall that previously the month of the salary increase could be determined as the base month only if the amount of the salary increase in this month exceeded the amount of possible indexation.

For piece workers, the base month for indexation is the month of increase in piece rates (see letter of the Ministry of Labor dated March 15, 2007, No. 15/10/136-07 // “Taxes and Accounting,” 2007, No. 82).

In the case of combining professions (positions) at one enterprise, if the combination is of a permanent nature, with an increase in cash income due to an increase in the constant components of wages in one of the professions, the month in which the increase occurred is considered the base month (see letter from the Ministry of Labor dated 02/14/2007 No. 9/10/136-07 // “Taxes and Accounting”, 2007, No. 74). If the combination is temporary, indexation is carried out on the general basis determined by Procedure No. 1078.

Indexation is not carried out in the base month. For subsequent indexation, the consumer price index is calculated on an accrual basis from the month following the base month until the indexation threshold is exceeded.

Separately, we should dwell on the peculiarities of determining the base month for newly hired and transferred workers.

Newly hired employees. Before the changes were made, Order No. 1078 did not provide for a mechanism for indexing wages for newly hired employees. The base month was determined by the decision of the head of the enterprise. It could be either the month of salary increase for the corresponding (similar) position, or the month of hiring (see letter dated September 20, 2007 No. 59/10/136-07). For subsequent indexation, the consumer price index was calculated on an accrual basis from the month following the base month until the indexation threshold was exceeded. Now the situation has changed.

From July 21, 2012, the calculation of the consumer price index for the indexation of wages of newly hired workers is carried out from the month of hiring (new paragraph three of clause 101 of Procedure No. 1078). That is, for newly hired employees, the calculation of the consumer price index on an accrual basis is carried out taking into account the consumer price index for the month of hiring. Thus, the month of hiring can no longer be basic “in its pure form.” In fact, the base month for newly hired employees can be considered the month preceding the month of hiring.

Thus, for employees hired in June 2012 (starting from the 21st), the cumulative consumer price index is calculated taking into account the consumer price index for June 2012 (99.7%).

Transferred employees. From June 21, 2012, a new clause 102 appeared in Order No. 1078, which establishes special rules for indexing cash income for persons who were transferred to another job at the same enterprise, institution or organization, as well as transferred to work at another enterprise , to an institution or organization or to another locality, and in connection with changes in the organization of production and labor if such employees continue to work.

According to the new rules, in the month when employees were transferred to another job, the indexation amount is maintained if the amount of the salary increase is less than the indexation amount that should be accrued for the corresponding month. If the amount of the salary increase is greater than the amount of indexation that should be accrued for the corresponding month, such month is considered the base month when calculating the consumer price index for indexation.

In addition, when increasing income from a new job, it is necessary to take into account the changed approach to the mechanism for calculating indexation in the event of an increase in an employee’s salary (see section “Has the indexation procedure changed when an employee’s salary has been increased?” on page 39).

It should be noted that in the event of dismissal of an employee on the basis of clause 5 of Art. 36 of the Labor Code (transfer of an employee, with his consent, to another enterprise, institution, organization), when hired for a new place of work, a new employment contract is concluded with such an employee. That is, it is obvious that in this situation the employee is considered newly hired, and for such employees, clause 101 of Order No. 1078 provides for a special indexation procedure. Why this category of workers was included in clause 102 of Order No. 1078 remains a mystery. We hope to receive clarification from the Ministry of Social Policy specialists on this issue. Until such clarifications appear, in order to fulfill the requirements of clause 102 of Procedure No. 1078, in order to correctly determine the base month for an employee hired as a transfer from another enterprise, it is necessary for such employee to provide a certificate from the previous place of work, in which the former employer must indicate , in particular, the employee’s salary, the amount of wages subject to indexation based on the conditions of the fully worked month, fixed indexation amounts that were paid to the employee (if any).

Let's look at the procedure for applying innovations using a specific example.

Example. In July 2012, the employee was transferred to another position at the same enterprise. Before the transfer, the employee’s salary was 3,000 UAH, after the transfer - 3,250 UAH. The base month for the employee was September 2008.

Since the employee’s salary was increased in July 2012, this month becomes the base month. To determine the indexation amount, we will determine the amount of possible indexation and the amount of salary increase.

The amount of possible indexation is:

1102 x 36.7: 100 = 404.43 (UAH).

The amount of salary increase after transfer to another position was:

3250 UAH - 3000 UAH. = 250 (UAH).

As you can see, the amount of the salary increase did not exceed the amount of possible indexation. Therefore, taking into account the new provisions of Appendix 4 to Procedure No. 1078, we will calculate the amount of indexation to be paid to the employee for July 2012:

404.43 UAH. - 250 UAH. = 154.43 (UAH).

The calculated indexation amount is fixed, saved and paid in this amount until the next increase in income, at which such increase exceeds the fixed indexation amount. To further calculate the consumer price index for wage indexation (already increased), we begin calculating the index increase from the month following the base month (in this case, starting from August 2012).

The employee's total income for July 2012 is:

3250 UAH + 154.43 UAH. = 3404.43 (UAH).

Base period Base period is the period used as a reporting point when calculating the index of changes in economic parameters. The base period index is usually taken to be 100%. If the parameter increases by 8%, the new index will be 108%.

Glossary of crisis management terms. 2000 .

See what “Base period” is in other dictionaries:

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base period- Synonymous with the term off-peak load period. [Department of Linguistic Services of the Sochi 2014 Organizing Committee. Glossary of terms] EN base period Another term for off peak period. [Department of Linguistic Services of the Sochi Organizing Committee... ...

Base period- (reference period) – a period of time selected to assess statistical temporary, and possibly emergency, impacts. [NSR EN 1990 2011] Term heading: Theory and calculation of structures Encyclopedia headings: Abrasive equipment,... ... Encyclopedia of terms, definitions and explanations of building materials

base period- 3.4 reference period: The time period used as the basis for determining the values ​​of the reference variables. Source: GOST R 54483 2011: Oil and gas industry. Offshore platforms for oil and gas production. General requirements … Dictionary-reference book of terms of normative and technical documentation

Base period- (BASE PERIOD) period used as a starting point when calculating the price change index. The base period index is usually taken to be 100. For example, if prices rise by 8%, the new index will be 108... Dictionary of investment and valuation terms

main, base period- Some specific point in time in the past used in calculating economic indicators. The base period is usually taken to be one year or the average of several years; it can also be a month or another period of time.… … Financial and investment explanatory dictionary

- (base year) See: base period. Economy. Dictionary. M.: INFRA M, Ves Mir Publishing House. J. Black. General editor: Doctor of Economics Osadchaya I.M.. 2000. BASE YEAR see BASE YEAR ... Economic dictionary

BASE YEAR- (English basic year) – the year to which the calculated indicators of subsequent years are given for comparability. Data from B.G. used for planning, forecasting, etc. economic. calculations when constructing a price index of goods and valuables... ... Financial and credit encyclopedic dictionary

base year- base date When calculating indices, the first of a number of years. It is often taken as 100 so that the increase or decrease can be immediately seen as a percentage, for example, if the price index shows that the current figure is 120, this only makes sense... ... Technical Translator's Guide

Base year, base period- in forecasting, planning and other economic calculations, the year (respectively, period) to which, for comparability, the calculated indicators of subsequent years (periods, calculation steps), called ... ... Economic and mathematical dictionary

Books

• Russian language and literature. Literature. A basic level of. Grade 11. Textbook in 2 parts. Part 1. Federal State Educational Standard, Tamara Fedorovna Kurdyumova, Evgeniy Nikolaevich Kolokoltsev, Olga Borisovna Maryina. This textbook for 11th grade students completes the line of textbooks created according to a single program for grades 5-11, compiled by T. F. Kurdyumova. The textbook covers the period of Russian literature from…
• Russian language and literature. Literary A basic level of. Grade 11. In 2 parts. Part 2. Vertical. Federal State Educational Standard, Tamara Fedorovna Kurdyumova, Nina Alekseevna Demidova, Evgeniy Nikolaevich Kolokoltsev, Irina Vitalievna Sosnovskaya, Olga Borisovna Maryina. This textbook for 11th grade students completes the line of textbooks created according to a single program for grades 5-11, compiled by T. F. Kurdyumova. The textbook covers the period of Russian literature from…

salary indexation

In order to index your salary without errors, the first step is to correctly determine the “base” month - a kind of “reference point” from which to calculate indexation coefficients. Therefore, let's remember the basic rules provided for Order No. 1078 * , which will help you correctly determine the “base” month.

In the month of salary increase (tariff rate), the consumer price index (CPI) is taken as 1 or 100%. For further indexation, the CPI is calculated on an accrual basis from the month following the month of such increase ( para. 1 and 2 clause 5 of Order No. 1078).

In the case of an increase in salary only due to a permanent increase, additional payment, bonus, etc. without an increase in salary, the indexation amount does not need to be reduced by the amount of such salary increase ( para. 5 clause 5 of Order No. 1078).

For newly hired, transferred employees and employees returning from leave to care for a child under 3 (6) years of age, the CPI for indexation is calculated from the month following the month of increase in the tariff rate (salary) for the position held by the employee ( clause 10 2 of Order No. 1078).

What conclusion follows from these three basic rules for determining the “base” month? The main conclusion: in almost all cases, the “base” month is considered to be the month of promotion official salary. And the calculation of the CPI is not carried out individually for each employee, depending on his hiring and the increase in his additional payments and allowances, but from the moment of the last revision of the tariff rate (salary) - according to the position held by the employee (para. 3 clause 5 of Order No. 1078).

Classic of the genre - salary increase

So, the starting point for calculating the CPI for the purpose of indexation is the month of increase in the official salary (tariff rate). In this month, the CPI value is taken as 1 or 100%, and the CPI increase is calculated from the month following the “base” month. In this case, indexation is calculated in the month following the month in which the inflation index was officially published ( pp. 3 and 4 tbsp. 4 of the Law on Indexation, paragraph 1 1 of Order No. 1078).

This means that the month of the salary increase (rate) is always the “base” month for the purpose of salary indexation.

Example 1.The employee’s salary was increased in January 2017 (UAH 3,200). There are no other additional payments or allowances.

January 2017 is the month of salary increase, the so-called base month. Moreover, regardless of the amount of the salary increase. The very fact of increasing the official salary will be the basis for changing the old “base” month to a new one - January 2017. The CPI calculation for the current indexation will be carried out from February - the month that follows the month of the salary increase.

The right to wage indexation for the “base” January 2017 first became available in June 2017. The indexation coefficient was 3.7% (February 1.01 x March 1.018 x April 1.009 x 100 - 100), the indexation amount was UAH 62.31. (1684 UAH x 3.7%).

A permanent bonus/surcharge has been established

Increasing an employee’s salary by establishing or increasing other permanent salary components (allowances, additional payments, bonuses, etc.) without an increase in official salary (tariff rate) does not affect the change in the “base” month.

That is, in the case of an increase in salary only due to a constant increase, additional payment, bonus, etc., without increasing the salary, the indexation amount does not need to be reduced by the amount of such salary increase. Therefore, in such a month there is no need to carry out comparative calculations to determine the right to indexation.

Newly hired employee

Since December 2015, the rules for indexing wages for newly hired employees have changed. For them, we now focus not on the month preceding the month of admission, but on the month of the last salary increase according to his position. This is provided clause 10 2 of Order No. 1078 .

For a newly created position

Here, the reference point is also the month of the last salary increase for the position held. But how can we determine when this “last promotion” took place if the position was created (introduced into the company’s staffing table) recently? Explanations were given in letter of the Ministry of Social Policy dated June 14, 2016 No. 263/10/136-16.

So, if an employee hired to a newly created position, the calculation of the CPI for indexation should be carried out from the month following the creation of the position. That is "basic" a month for an employee in such situations will be month of creation new positions(its introduction into the staffing table).

Example 2. In February 2017, the company created the position of a freight forwarder (before this there was no such position in the staffing table) with a salary of 4,000 UAH. In the same month, an employee was hired.

The “base” month in this case will be February 2017 (the month the salary was established in the staffing table for this position). Calculation of CPI growth on an accrual basis begins in March 2017.

For the first time, the right to index an employee’s salary arose in July 2017. The indexation coefficient was 4.1% (March 1.018 x April 1.009 x May 1.013 x 100 - 100), and the current indexation amount was UAH 69.04. (1684 UAH x 4.1%).

Transfer of an employee to another position...

For employees transferred to another position (job), special requirements are provided for salary indexation. Thus, for employees, in particular, those transferred to another organization, to another job in the same organization, the calculation of the CPI for indexation is carried out from the month following the month of increase in the tariff rate (salary) for the position held by the employee ( clause 10 2 of Order No. 1078). That is, for them we focus on the month of the last salary increase for their position.

Note! For transferred workers Order No. 1078 there is no provision for maintaining the fixed indexation that they received in their previous job (position). That is, if before the transfer the employee had the right to indexation-difference (fixed indexation), then after the transfer he loses the right to it. Such an employee will only be entitled to current salary indexation.

At the same time, a specific decision on this issue can be made by the enterprise independently in a collective agreement. After all, according to para. 12 clause 5 of Order No. 1078 employees of enterprises and organizations that are self-supporting, wage increases due to rising inflation rates are carried out in the manner established in collective agreements, but not lower than the norms provided for Indexation Law, and provisions Order No. 1078. That is, “improving” features and conditions for wage indexation can be established by self-supporting enterprises in collective agreements or other documents regulating the remuneration of workers.

Example 3. An employee of the enterprise was transferred from the position of accountant to the position of deputy chief accountant on July 3, 2017. For the position of accountant, the “base” month was January 2017, and for the position of deputy chief accountant, the last salary increase was in March 2017.

For the transferred employee we use clause 10 2 of Order No. 1078. For a new position, when indexing salaries, the “base” month will be the month of the last salary increase for the position of deputy chief accountant (for the new position). That is, the reference point for calculating the current indexation will be March 2017. Moreover, it does not matter what the indexation amount was for the previous position. When translating, we do not carry out any comparative calculations in order to determine the “fate” of indexation (unless this is specifically stated in a collective or other local document on remuneration).

For such an employee, the right to indexation of wages came only in August 2017. The indexation coefficient was 3.8% (April 1.009 x May 1.013 x June 1.016 x 100 - 100), and the current indexation amount was UAH 63.99. (1684 UAH x 3.8%).

…after the end of leave to care for a child up to 3 (6) years old

For employees who have returned from leave to care for a child under 3 (6) years of age, the CPI for indexation is calculated from the month following the month of increase in the tariff rate (salary) for the position held by the employee ( clause 10 2 of Order No. 1078). This means that the “base” month will be the month of the last salary increase for the position held.

Example 4.The employee's leave to care for a child under 3 years of age has ended. She started working on September 1, 2017. The salary for her position was last increased in January 2017.

For an employee who has returned from leave to care for a child under 3 years old, we use clause 10 2 of Order No. 1078 .

In September 2017, for the “base” January 2017, the salary is indexed by an indexation coefficient of 6.9%, and the indexation amount for fully worked time will be 116.20 UAH. (1684 UAH x 6.9%).

After maternity leave

Example 5. The last increase in official salaries at the enterprise was in January 2017. From March 6 to July 9, 2017, the woman was on leave due to pregnancy and childbirth. She started working on July 10, 2017. In addition, at the time of going on maternity leave, she had the right to an indexation difference in the amount of 129.12 UAH.

In September 2017, his salary is indexed by a factor of 6.9%, the indexation amount is 116.20 UAH.

Dismissal → rehire

Example 7.The employee resigned in December 2016 due to retirement. In January 2017, he was hired again for the same position. The last salary increase for the position was in December 2016.

For newly hired employees we use clause 10 2 of Order No. 1078, namely: we focus on the month of the last salary increase for the position held. The fact that the employee had already worked in this position before rehiring does not matter. It is only important when the salary for the position was increased.

In the example given, the employee was hired for a position for which the salary was last increased in December 2016 (the “base” month). From May to July 2017, the salary of such an employee is indexed by a coefficient of 3.9%, the indexation amount is 65.68 UAH. For August and September - by a coefficient of 7.8%, the indexation amount is 131.35 UAH.

The legislator indicated the formula for calculating the full cost of the loan in the second part of the sixth article of Law No. 353-FZ. She looks like this:

PSK– the total cost of the loan, indicated to the third decimal place;

i– interest rate of the base period, expressed in decimal form (for monthly payments, the base period is a month);

ChBP– the number of base periods in a calendar year (the length of a calendar year is 365 days).

You probably noticed that the concept of “base period” appears in this formula. Let's find out what it is. So:

Base period under a loan agreement, the time interval that occurs most often in the payment schedule under the agreement is considered.

The base period is determined as follows:

• If the payment schedule does not have intervals less than or equal to one year, then the base period is one year.
• If several time intervals occur more than once in a payment schedule with equal greatest frequency (that is, most often), then the smallest of these intervals is considered the base period.
• If there are no recurring time intervals in the payment schedule and a different procedure is not established by the Bank of Russia, then the base period is recognized as the time interval, which is the arithmetic average for all periods, rounded to the nearest standard time interval.

  Standard time interval a day, a month, a year, as well as a certain number of days or months, not exceeding one year in duration, are recognized. For the purposes of calculating the full cost of the loan, the duration of all months is considered equal.

We've sorted out the base period. Now let's return to our formula. It is both simple and complex. On the one hand, everything is clear: the interest rate of the base period is taken ( i), which includes not only interest on the loan, but also hidden fees, and is multiplied by the total number of base periods per year ( ChBP). Then we multiply the result by 100 and get the full cost of the loan ( PSK), expressed as a percentage per annum. On the other hand, the question arises: “Why did they insert the interest rate of the base period into this formula ( i), and how to calculate it?”

And really, why? Isn’t it easier to calculate the PSC without this indicator, using the total amount of all payments on the loan and the amount of the loan itself? Alas, our legislator is not looking for easy ways, and therefore in response to the question “How to calculate the interest rate of the base period ( i)? proposes to solve a “simple” equation:

Σ – this is “sigma”, which means summation (in this formula - from the first payment to the m-th).

DP k– the amount of the kth monetary payment under the agreement (the provision of a loan to the borrower on the date of its issuance is included in the calculation with a “minus” sign, and the return of the loan by the borrower and the payment of interest on the loan are included in the calculation with a “plus” sign).

q k– the number of complete base periods from the moment the loan is issued to the date of the kth cash flow (payment). For example, if the base period is one month, and payments are made strictly monthly after the loan is issued, then this indicator will be equal to the serial number of the base period. That is, the first payment is 1, the second is 2, the third is 3, etc. By the way, please note that in the case where the payment is made before the expiration of the base period, then q k will be equal to the serial number of the previous base period. For example, the base period is one month, the loan is received on January 25, and the first payment is made on February 15. In this case q k will be equal to “0”, since the first full base period has not yet passed.

e k– period, expressed in shares of the base period, from the moment of completion q k th base period before the kth cash flow date. When making payments strictly in accordance with the dates of the base periods, this indicator will be equal to zero and, accordingly, the calculation formula is simplified. If the scheduled payment dates deviate from the base periods, then e k shows the degree of this deviation with the corresponding sign (“plus” or “minus”). For example, the base period is 30 days, the loan was received on April 15, the first payment is scheduled for May 6. If it were scheduled for 15.05, there would be no deviation from the base period, and e k would be equal to "0". However, in our situation, payment will be made 9 days earlier, and therefore e k equals: –9/30=–0.3. This value has a minus sign, since the payment date occurs earlier than the date of the base period (not 15.05, but 06.05). If this payment was scheduled for a later date, for example on 21.05, then e k would have a positive value: +6/30=0.2.

m– the number of cash flows (payments).

i– interest rate of the base period, expressed in decimal form.

Looking at this equation, borrowers begin to think: “I wonder what mushrooms they fed the person who compiled it?” The bankers happily rub their sweaty little hands and say: “Cool! This equation is difficult to solve, which means it will be difficult to check the accuracy of the UCS calculation!”

Well, what can I say?! “Difficult” does not mean “impossible”, and in some cases, for example, when the loan is repaid in one payment (with short-term lending), this equation can be solved easily and simply. All in all, .