Supplementary agreement to the employment contract indexation sample. The company issued an order to index and increase tariff rates. Is it necessary to conclude an additional agreement with each employee in this case? Sample additional agreement to an employment contract

Question

The company issued an order for indexation and increase tariff rates. Is it necessary to conclude an additional agreement with each employee in this case. When indexing wages should personal allowances for qualifications, surcharges be indexed?

Answer

The indexation of wages due to inflation is not an increase, it is the responsibility of the employer and is carried out by him unilaterally on the basis of Art. 134 Labor Code RF without taking into account the opinion of employees, thus, no agreement required with the employee about the indexation of wages. ( (Question: The organization decided at the end of the year to index the wages of employees by 8.5 percent. Is it necessary to conclude additional agreements with employees on changing the terms of remuneration in the manner established by Article 74 of the Labor Code of the Russian Federation? (Expert consultation, Ministry of Labor Russia, 2013) (ConsultantPlus)) -item 1 Selections.

Rationale: In accordance with Art. 57 of the Labor Code of the Russian Federation the amount of salary ( official salary), the tariff rate is one of the mandatory conditions of the employment contract.

Any change in the terms of the employment contract is allowed only by agreement of the parties, drawn up in writing and signed by the parties to the employment contract (Article 72 of the Labor Code of the Russian Federation).

In accordance with Art. 134 of the Labor Code of the Russian Federation under the indexation of wages in connection with the growth of consumer prices for goods and services is understood as an increase in the level of its real content.

Thus, the indexation of wages in connection with inflation is not an increase in wages, since the real content of wages remains unchanged. Indexation is just one way to protect workers' wage income from inflation due to rising commodity prices. consumer goods and services.

The current legislation does not establish an indexation procedure. The legislator establishes only the obligation of the employer to carry out indexation.

Employers index wages in the manner prescribed by the collective agreement or other local regulatory act. That is, it is enough for the head of the organization to issue a local regulatory act, for example, an order, on indexing the wages of employees. It does not matter whether the employment contract provides for the condition of wage indexation or not.

Organizations financed from the relevant budgets index wages in the manner prescribed by labor law and other normative legal acts containing norms labor law, other employers - in the manner prescribed by the collective agreement, agreements, local regulations.

Source - (Question: The organization decided at the end of the year to index the wages of employees by 8.5 percent. Is it necessary to conclude additional agreements with employees on changing the terms of remuneration in the manner established by Article 74 of the Labor Code of the Russian Federation? (Expert consultation, Ministry of Labor Russia, 2013) (ConsultantPlus))

There is an opinion that it is possible to index wages without compiling additional agreement. At the same time, the organization must have a local act establishing the indexation procedure. Employees must be familiarized with the local act against signature. In this case, just a command is enough.

This method is not refuted by any official clarifications, nor judicial practice. Moreover, there is a practice of the courts that an employee is automatically subject to a local act, on the basis of which his salary will be indexed even without signing an additional agreement. Failure to index is a violation.

Another option for formalizing relations is also possible without drawing up additional agreements each time during indexation. An addendum is made to the employment contract by an additional agreement on the indexation carried out in the company and its frequency and size are indicated. For example: "Indexation is carried out once a year, in January in the amount of 20% of the official salary." With new employees, immediately include such a condition in the employment contract.

Position 1.

The indexation of employees' wages in connection with the growth of consumer prices for goods and services is aimed at ensuring an increase in the level of the real content of wages (Article 134 of the Labor Code of the Russian Federation).

According to Art. 57 of the Labor Code of the Russian Federation, the terms of remuneration (including the size of the tariff rate or salary (official salary) of an employee, additional payments, allowances and incentive payments) are a prerequisite for inclusion in an employment contract.

As a result of indexation, the wages of employees increase, that is, one of the mandatory conditions for remuneration changes.

Change certain parties terms of an employment contract is allowed only by agreement of the parties to the employment contract, with the exception of cases provided for by the Labor Code of the Russian Federation (Article 72 of the Labor Code of the Russian Federation). Such cases do not apply to changes in wages as a result of indexation.

An agreement to change the terms of an employment contract determined by the parties is concluded in writing (Article 72 of the Labor Code of the Russian Federation).

Thus, according to the Labor Code of the Russian Federation, an indispensable condition for changing the amount of wages of employees is the conclusion by the parties of the employment contract of the relevant agreement in writing.

Documentation of indexation of wages of employees should be carried out as follows:

1) issuance of an order to index the wages of employees and familiarize employees with it against signature;

2) conclusion of additional agreements with employees to employment contract about changes in wages.

The specific indexing order should be fixed in local documents, for example, in collective agreement, Regulations on remuneration or an employment contract with an employee.

Position 2.

Supporters of a different position believe that the indexation of wages in connection with inflation is not an increase in wages, since the real content of wages remains unchanged. Indexation is just one way to protect workers' wage income from inflation due to rising prices for consumer goods and services. That is why an additional agreement is not required.

In addition, indexation does not apply to the conditions of remuneration, due to the fact that it is not directly indicated in Art. 57 of the Labor Code of the Russian Federation as a mandatory condition of an employment contract, such as, for example, the size of the tariff rate or salary (official salary) of an employee, additional payments, allowances and incentive payments. The use of indexation is aimed at preventing a decrease in real wages or minimizing the degree of its decline due to rising prices. Consequently, an increase in the level of the real content of wages as a result of the application of indexation is not the same as an increase in its size as a result of a change in the terms of an employment contract on wages.

This position is consistent with the conclusion of the Constitutional Court of the Russian Federation, which, in its ruling dated June 17, 2010 No. 913-O-O, noted that by its legal nature, indexation is a state guarantee for the remuneration of employees and is aimed at maintaining the purchasing power of an employee's wages.

At the same time, even if you do not conclude an additional agreement, the employee is automatically subject to the local act, on the basis of which his salary will be indexed.

The rationale for this position is given below in the materials of "Systems Lawyer" .

Situation: Is it necessary to conclude additional agreements to the employment contracts of employees when indexing wages

"Yes need*.

Wage indexation implies an increase in the level of the real content of wages due to an increase in consumer prices for goods and services (Article 134 of the Labor Code of the Russian Federation).

The wage terms are mandatory conditions employment contract (Article 57 of the Labor Code of the Russian Federation). Therefore, a change in the amount of salary (including due to indexation) is formalized in the same way as a change in any other terms of an employment contract - by concluding additional agreements with employees (Article 72 of the Labor Code of the Russian Federation).

The procedure and grounds for changing the level of remuneration of employees

By virtue of Art. 72 of the Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation), the terms of an employment contract (hereinafter also referred to as TD) can only be changed by agreement of the parties. At the same time, everything related to wages, in accordance with par. 10 h. 1 tbsp. 57 of the Labor Code of the Russian Federation is imperatively included in the content of the employment contract between the employer and the employee. Therefore, any changes can only be made by drawing up an additional agreement to the TD on changing wages.

Innovations can be expressed both in raising and lowering the level of payment. It is clear that in the first case, the employee is unlikely to be dissatisfied with the changes being made, so there will be no difficulties with signing the agreement. As for the second option, everything is not so simple here.

Firstly, the only reason for lowering wages, according to Art. 72, 74 of the Labor Code of the Russian Federation, there may be innovations in the organizational or technological sphere of the enterprise (staff optimization, redistribution of workload, modernization of production, etc.). Secondly, the procedure itself is quite complicated in terms of respecting the rights and interests of the employee, and not always its result satisfies the desires of the participants in labor relations.

As a result, the case may end with the dismissal of a citizen under paragraph 7 of part 1 of Art. 77 of the Labor Code of the Russian Federation (refusal of an employee to work in new conditions). If nevertheless it is possible to find a compromise, then the parties to the employment contract, as in the situation with an increase in wages, conclude an additional agreement on changing wages.

Earning indexation

This is another circumstance that entails amendments in terms of wages. Indexation is designed to maintain a balance between wages and rising prices. You can read more about this in a special publication on our resource. Indexation is mandatory for employers, ignoring this requirement entails an administrative penalty under Art. 5.27 of the Code of Administrative Offenses of the Russian Federation.

However, the procedure for its legislator is not prescribed, so the management of the organization decides how to index. The indexing algorithm, as well as its frequency, are determined by the local acts of the employer. At the same time, Rostrud, in its letter “On indexation ...” dated April 19, 2010 No. 1073-6-1, insists on the need to prescribe these norms in internal documents enterprises.

In practice, there are 3 options for implementing the requirement for indexation of wages:

This condition is included in the employment contract. In this case, an additional agreement is not required. It is enough just to issue an indexation order and familiarize the staff with it.
There are no norms in the text of the TD. In this case, each time an agreement is prepared to change the size of the salary.
There is no rule in the main contract, but during the first indexation, the supplementary agreement introduced a condition on subsequent cases when there would no longer be a need for special amendments.

The procedure for changing wages

You can reform wages as many times as you like, if there are objective reasons for this. There is no unified procedure, but in general, all cases are quite similar.

Don't know your rights?

The beginning of the process of increasing / decreasing salaries is a memo from the immediate superior to the head of the organization. The result of its adoption is a local order to make appropriate changes to the staffing table.

Then an additional agreement on salary changes is being prepared. After formation it (in the absence of disagreements) is signed by the parties.

Finally, an internal order is issued to increase or decrease the wages of specific individuals. It is on the basis of this document that the accrual of the new tariff is carried out in the future.

Form and content of the agreement

An additional agreement must be drawn up in writing (Article 72 of the Labor Code of the Russian Federation), signed by both parties labor relations and becomes an inseparable part of the main employment contract. It is made in 2 copies having the same legal force (one for each party to the transaction).

information about the place and date of compilation;
Title of the document;
a preamble that repeats the text of the main contract (name of the organization, employer data, information about the employee);
indication of the details of the initial TD that is being changed (date, number);
an indication that the parties have agreed to accept the terms of remuneration in the new edition;
the text of the amended clauses of the employment contract;
an indication of the moment from which the agreement begins to operate;
details and signatures.

A sample supplementary agreement on salary changes can be downloaded from the link:

So, if the employer decides to change the terms of remuneration, then he will be able to do this only through the signing of an appropriate agreement. It is drawn up in writing, the content should reflect the essence of innovations. If the employee does not want to sign the document, then the administration has the opportunity to dismiss him for refusing to continue fulfilling his job duties due to changes in the terms of the employment contract.

What violations are revealed by the state labor inspectorate (GIT) during inspections? Local regulations (LNA) often say nothing about the indexation of employees' wages. In order to remedy the situation, appropriate changes must be made to the LNA. But how to do it right?

Labor Code Russian Federation obliges all employers to index wages. This opinion is supported by Rostrud and the Constitutional Court of the Russian Federation. What if there are no provisions on wage indexation in the LNA or in the collective agreement? Then government agencies consider it a violation of labor laws. Indexation is one of the main state guarantees for the remuneration of employees (Article 130 of the Labor Code of the Russian Federation). It is established in connection with the growth of consumer prices for goods and services (Article 134 of the Labor Code of the Russian Federation):

Article 134

Ensuring an increase in the level of the real content of wages includes the indexation of wages in connection with the growth of consumer prices for goods and services. State bodies, local authorities, state and municipal institutions wages are indexed in accordance with the procedure established by labor legislation and other regulatory legal acts containing labor law norms, other employers - in the manner established by the collective agreement, agreements, local regulations.

If the employer does not index, what awaits him?

order to eliminate the violation;
the requirement to supplement the existing LNA;
bringing the organization and its leader to administrative responsibility.

Salary indexation- its increase taking into account the rise in prices for consumer goods and services (from the interpretation of the rules of law).

Consumer price index- an indicator that characterizes how much the population's spending on goods and paid services has changed in the current period compared to the previous one for individual regions and for Russia as a whole (section II of the Decree of the Goskomstat of Russia No. 23).

Responsibility or right of the employer?

According to Art. 134 of the Labor Code of the Russian Federation, indexation of wages for a commercial organization is the responsibility of the employer. In the LNA or in collective agreements and agreements, the employer independently establishes terms indexing. Taking into account, of course, legislative acts:

Article 134 of the Labor Code of the Russian Federation defines the concept of "wage indexation" and documents for its implementation.
Article 130 of the Labor Code of the Russian Federation lists the basic guarantees to employees for wages.
Articles 236-237 of the Labor Code of the Russian Federation, 5.27, 5.31 of the Code of the Russian Federation on administrative offenses(CAO RF).

They provide for the responsibility of the employer for violation of the law. Including for refusing to index.

Determination of the Constitutional Court of the Russian Federation of June 17, 2010 No. 913-О-О.

It sets out the opinion of the courts on disputes about the indexation of wages.

Decree of the State Statistics Committee of Russia No. 23 dated March 25, 2002 “On approval of the “Basic Provisions on the Procedure for Monitoring Consumer Prices and Tariffs for Goods and Paid Services Provided to the Population and Determining the Consumer Price Index””.

the provisions establish the purpose and procedure for monitoring changes in prices and tariffs for goods and paid services on consumer market. As well as the procedure for determining the consumer price index in the territory of the Russian Federation.

Rostrud Letter No. 1073-6-1 dated April 19, 2010 “On Wage Indexation and the Possibility of Establishing Irregular Working Days for Part-Time Workers.”

When considering Art. 134 of the Labor Code of the Russian Federation, Rostrud came to the conclusion that the legislator has established an unconditional obligation for the employer to carry out indexation.

Based on this letter, it is necessary to make appropriate changes to the already valid documents. Thus, it can be argued that letter of Rostrud dated 19.04.2010 No. 1073-6-1 and the ruling of the Constitutional Court of the Russian Federation dated 17.06. 2010 No. 913-O-O since 2010, the interpretation of Art. 134 of the Labor Code of the Russian Federation. Namely: this article imposes on any employer the obligation to index wages.

Many employers replace indexation with bonuses or do not provide for it at all. So they save on payroll and insurance premiums. But such a violation will sooner or later entail administrative liability.

Indeed, the procedure for indexing wages is not fixed by law. The employer has the right to independently determine the frequency and amount of indexation. The basis is primarily financial indicators organizations.

Employers with a trade union body make changes taking into account the opinion of the representative body of workers (part 4 of article 135 of the Labor Code of the Russian Federation).

How will the employer be punished for not indexing?

The Labor Code of the Russian Federation guarantees employees an increase in their wages. In particular, it obliges employers to index wages with rising consumer prices. Employers who do not conduct mandatory wage indexation may end up in court. Any measures to encourage employees are not considered wage indexation.

The employer's evasion of wage indexation can be regarded as a violation of labor legislation, in particular, Art. 134 of the Labor Code of the Russian Federation. And for this, the employer may be subject to administrative liability (fine) under Art. 5.27 of the Code of Administrative Offenses of the Russian Federation:

for officials- from 1,000 to 5,000 rubles. If a person has already been punished for this violation, a fine of 10,000 to 20,000 rubles is possible. or disqualification for a period of one to three years (part 4 of article 5.27 of the Code of Administrative Offenses of the Russian Federation);
for an organization - from 30,000 to 50,000 rubles. or administrative suspension of activities for up to 90 days. In case of repeated offense - a fine from 50,000 to 70,000 rubles. (part 4 of article 5.27 of the Code of Administrative Offenses of the Russian Federation).

What indicators are taken into account when indexing?

Only official indicators should be used:

Installed by Rosstat consumer price index across the country as a whole or in a particular region. Consumer price indices (monthly) are published on the official website of Rosstat www.gks.ru.
Rinflation rate. It is indicated in the annual federal law on the federal budget or the budget of the corresponding region in which the organization operates.

So, in paragraph 1 of Art. 1 Law No. 371-FZ dated November 30, 2011 No. 371-FZ « On the federal budget for 2012 and planning period 2013 and 2014” inflation is set at a level not exceeding 6%.

Percentage increase in living wage working population. Published on the official website of Rosstat http://www.gks.ru/.

According to paragraph 2 of Art. four federal law dated October 24, 1997 No. 134-FZ “On the subsistence minimum in the Russian Federation”, the subsistence minimum for Russia as a whole is established by the Government of the Russian Federation (see, for example, Decree of the Government of the Russian Federation dated March 28, 2012 No. 247 “On the establishment of the subsistence minimum per capita and for the main socio-demographic groups of the population as a whole in the Russian Federation for the IV quarter of 2011”).

At the regional level, the subsistence minimum is determined by the constituent entities of the Russian Federation.

Other indicator rising prices for goods and services.

How to make changes to the LNA on wage indexation?

If wage indexation is carried out for the first time:

- it is necessary to amend the Regulation on remuneration and bonuses;

- but at the same time arrange the text as a separate section.

The employer also has the right to accept an independent document. For example, Regulations on indexing.

The procedure for processing documents when indexing wages

Step. one. Issuance of an order for the main activity "On the indexation of wages".

An example of a salary indexation order

(LLC "Alternative")

20.09.2015 № 57

About salary indexation

In connection with the production need and in order to comply with the requirements of Art. 130, Art. 134 Labor Code of the Russian Federation

I ORDER:

1. Supplement the Regulations on remuneration and bonuses dated August 23, 2013 with section 8 and the text as follows:

8.2. The salary of the Employee is indexed in connection with the growth of consumer prices for goods and services.

2. To impose control over the execution of this order on the head of the personnel department Udaltsova E.N.

CEO Orekhov V.V. Orekhov

Familiarized with the order:

Head of Human Resources Udaltsova E.N. Udaltsova

In Case No. 07-03

Yakovlev 20.09.2015

Step 2 Introducing additions on the indexation of wages to the Regulations on wages and bonuses. Familiarize employees with this document against signature.

An example of the Regulations on remuneration and bonuses

Society with limited liability"Alternative"

(LLC "Alternative")

I approve

General Director of Alternativa LLC

Orekhov V.V. Orekhov

20.09.2015

POSITION

_______ № _______

on wages and bonuses

8.1. The salary, taking into account indexation, is paid to the Employee starting from the first month of each quarter.

8.2. The salary of the Employee is indexed in connection with the growth of consumer prices for goods and services.

8.3. At the end of each quarter, the Employer increases the salaries of employees in accordance with the consumer price growth index, determined on the basis of Rosstat data.

8.4. The amount of indexation of the Employee's salary is made by increasing official salaries by the predicted inflation rate.

8.4.1. The amount of the salary increase is determined by the formula: the amount of salary (rubles) x the coefficient corresponding to the predicted level of inflation, fixed by the law on the federal budget for the next calendar year.

8.5. For newly hired Employees, wage indexation is carried out in accordance with the generally established procedure, regardless of the number of full (incomplete) months worked by them in the quarter for which indexation is made for the first time for them.

Familiar with the situation:

Positions stakeholders personal signatures deciphering signatures

Step 3 On the basis of the order "On the indexation of wages blata" and the Regulations on wages and bonuses, changes are made to the staffing table.

An example of an order to amend the staffing table

Limited Liability Company "Alternative"

(LLC "Alternative")

22.09.2015 № 17

About changes to the staffing table

On the basis of section 8 of the Regulations on wages and bonuses, in order to increase the level of the real content of wages in accordance with the requirements of Art. 130 and 134 of the Labor Code of the Russian Federation and taking into account the level of inflation

I ORDER:

1. Increase the wages of all employees of Alternativa LLC by the consumer price growth index in the 4th quarter of 2015 in the manner prescribed by section 8 of the Regulations on remuneration and bonuses of Alternativa LLC dated 20.09.2015.

2. Approve and put into effect from 01.10.2015 the new staffing table of Alternativa LLC.

3. The staffing table, approved by order No. 08 of December 28, 2013, shall be considered invalid from October 1, 2015.

4. Chief accountant Ivanova I.N. to accrue indexed wages to the employees of Alternativa LLC from 01.10.2015.

5. HR Director Ilyina V.S. sign additional agreements to labor contracts with employees of Alternativa LLC on increasing wages.

5. To impose control over the execution of this order on the HR Director V.S. Ilyin.

CEO Orekhov V.V. Orekhov

Familiarized with the order:

Chief Accountant Ivanova I.N. Ivanova

HR Director Ilyin V.S. Ilyin

Head of Human Resources Udaltsova E.N. Udaltsova

Step 4. Conclusion of an additional agreement on wage indexation.
With each new amendment on the indexation of wages to already existing provisions, for example, the "Regulation on wages and bonuses", a collective agreement, an agreement, an employer in accordance with Part 2 of Art. 57 of the Labor Code of the Russian Federation each time must conclude with employees an additional agreement to the employment contract. The agreement must specify the indexation condition i.e. indicate the new size of the official salary (rate).

An example of an additional agreement to an employment contract

Additional agreement No. 1 to the employment contract No. 67 dated January 14, 2013

22.09.2015 Moscow

Limited Liability Company "Alternativa", hereinafter referred to as the "Employer", represented by CEO Orekhov Viktor Vladimirovich, acting on the basis of the Charter, on the one hand, and Gavrilova Irina Petrovna, hereinafter referred to as the "Employee", on the other hand, jointly referred to as the "PARTIES", have concluded this supplementary agreement to the employment contract dated 14.01.2013 No. 67 (hereinafter – Agreement) on the following:

1. In connection with the orders "On the indexation of wages" dated 09/20/2015 No. 57 and the order "On amendments to the staff list" dated 09/22/2015 No. 17, from 01.10.2015, set out clause 1.6 of the Labor contract dated 14.01.2013 No. 67 in the next edition:

“The employee’s salary is indexed and a salary of 34,000.00 rubles is set.”

This agreement is valid from 09/22/2015 and is an integral part of the Labor contract dated 01/14/2013 No. 67.

« The employee is indexed wages insize 102.5% officialsalary inokay,under section8 Regulations on wages andLLC bonuses « Alternative" from 20.09.2015".

EMPLOYER EMPLOYEE

What expenses will the employer face in connection with indexation?

The main reason for employers to evade indexation is the obligation to calculate and pay taxes during off-budget funds. In the table you can see what real costs the employer will face.

No. p / p

Tax

Foundations

Insurance premiums

Part 1 Art. 7, art. 9 of the Federal Law of July 24, 2009 No. 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, federal fund compulsory health insurance.

Part 1 and 2 Art. 20.1, art. 20.2 of the Federal Law of July 24, 1998 No. 125-FZ "On the mandatory social insurance from accidents at work and occupational diseases»

personal income tax

Payments received by the employee from indexation are added to the basic income. Based on Art. 208 tax code Russian Federation, they are subject to personal income tax in general order. That is, the organization, when paying wages (including the amount of indexation) for the billing month, must withhold from the amounts of personal income tax due to employees at a rate of 13% (clause 1 of article 224, paragraphs 1, 2, 3, 4 of article 226 of the Tax Code of the Russian Federation )

So, the provisions of Art. 134 of the Labor Code of the Russian Federation give the employer the right to independently decide the issue of indexing the wages of employees. Of course, only subject to compliance with applicable laws. commercial organization cannot deprive its employees of guarantees under the Labor Code of the Russian Federation. Nor can it ignore the indexing process. Legislation already provides for the definition of its size and conditions in a collective agreement, employment contract, agreement or LNA.

I.I. Nadelyaeva, Deputy HR director

Subscriber "KP"
L.Yu. street,
Voronezh

In a commercial (non-governmental) organization, it was decided to index the wages of employees by 6.5 percent at the end of the year. Is it necessary to conclude additional agreements with employees on changing the terms of remuneration in the manner prescribed by Article 74 of the Labor Code of the Russian Federation?

KP consultant
L.V. Shchur-Trukhanovich

First of all, it should be noted that it is in the decision of the employer to index wages that all issues related to such indexation should be resolved.

According to Article 134 of the Labor Code of the Russian Federation, ensuring an increase in the level of the real content of wages includes the indexation of wages in connection with an increase in consumer prices for goods and services; organizations financed from the relevant budgets index wages in the manner prescribed by labor legislation and other regulatory legal acts containing labor law norms, other employers - in the manner prescribed by the collective agreement, agreements, local regulations. Thus, the solution indicated in the question must either be based on the relevant
local regulation, or be such a local regulation.

As for the interpretation of the provision of the said norm of Article 134 of the Labor Code of the Russian Federation as an obligation or right of the employer, such was given by the Constitutional Court of the Russian Federation. In Ruling No. 913-О-О dated 17.06.2010 on the refusal to accept for consideration the complaint of Coca-Cola HBC Eurasia Limited Liability Company on violation of constitutional rights and freedoms by Article 134 of the Labor Code of the Russian Federation, the Constitutional Court of the Russian Federation indicated that wage indexation wages is aimed at ensuring an increase in the level of the real content of wages, its purchasing power and, by its legal nature, is a state guarantee for the remuneration of workers (Article 130 of the Labor Code of the Russian Federation). By virtue of the prescriptions of articles 2, 130 and 134 of the Labor Code of the Russian Federation, wage indexation must be provided to all persons working under an employment contract. Regulations that give employers who do not receive budget funding the right to independently (including with the participation of employee representatives) establish the procedure for indexing wages provide them (unlike employers financed from the relevant budgets) with the opportunity to take into account the entire set of circumstances that are significant as for employees and for the employer.

Thus, the employer in the local normative act must determine the procedure for indexing wages, including, among other things, the subsequent execution of relevant documents.

In our opinion, since the change in the amount of wages due to the indexation of wages taking into account the growth of consumer prices (increase in the consumer price index) is not associated with a change in organizational or technological working conditions at the initiative of the employer and, in principle, does not depend on the discretion of the employer, the latter is not obliged to be guided by the provisions of Article 74 of the Labor Code of the Russian Federation on the advance notification of employees about changes in the terms of labor contracts on remuneration, obtaining consent to continue working with indexed salary and taking certain actions in the absence of such consent.

Also, since the decision of the employer to index wages is made by him unilaterally and does not require agreement with the employees (unless, of course, the collective agreement provides otherwise), the employer is not required to obtain the consent of the employee to change the terms of the employment contract on remuneration. His obligation to communicate to the employee information about the decision (salary indexation) may be
performed by sending the employee an appropriate notice issued in two copies, one of which with the employee's receipt of receipt of its copy remains in the employee's personal file.

If the staff of the organization is small, the personnel department can arrange the signing of additional agreements to the employment contracts of employees; if you refuse to sign such additional agreements, which provide only for an increase in the amount of wages as a result of its indexation without changing other conditions of the employment contract, you can make appropriate notes on the copy of the additional agreement, certified by the signatures of the personnel department employees.

In the accounting department, in all cases, orders (instructions) are transmitted to increase the size of salaries (tariff) rates, allowances and additional payments provided for by the organization. staffing, and (or) orders (instructions) on the transfer of employees to another job, which reflect only the change in the amount of wages.