In this publication the order of carrying out indexation of the monetary income, the basic rules of indexation is stated.
In work of the accountant there is what it is necessary to remember monthly
In work of the accountant there is about what it is necessary vspominat monthly. For example, indexation wage platy.
The cabinet council of Ukraine approved on July 17, 2003 as the resolution No. 1078 the Order of carrying out indexation of the monetary income. The resolution of the government from May 17, 2006 of No. 690 and from July 11, 2007 of No. 913 to the Order made additions and changes.
According to paragraph 4 points 2 of the Order of indexation are subject compensation of hired employees of the enterprises, establishments, the organizations in terms of money, including compensation for the executed work according to tariff rates (salaries) and traveling quotations, surcharges, extra charges, the awards guaranteed and compensatory payments, provided by the legislation, and also other compensatory payments which have constant character.
At the same time it is necessary to remember that according to Order item 3 payment of the first five days of temporary disability at the expense of means of the employer, the help on temporary disability as such that are considered during calculation of an average salary.
Let’s remind the basic rules of indexation:
1. all employers are obliged to see off her;
2. index a salary of all workers irrespective of its size within a subsistence minimum for truyodosposobny persons – since January 1, 2007 it is equal 525 UAH (Art. 62 of the Law of Ukraine "About Ukrayoina’s Government budget for 2007" from 19.12.06 of No. 489L/); since April 1 561, since October 1 – 568 UAH. (actually).
3. in it the salary of each worker participates in an otyodelnost;
4.vedushhuyu the role is played by months, in which:
– to the physical person increased salaries (a tariff rate, oklad, price-work quotations), or entered (raised) a postoyanyony extra charge, an award, surcharge or other continuous payment in this connection his income (the letter of Ministry of Labor of Ukraine from 09.12.05 of No. 024-106 grew);
- the employee employed;
- the size of the minimum salary is increased and in this regard the salary of the worker increased. Since December 1, 2006, the minimum salary ustanovlena at level of 400 UAH a month, since April 1, 2007 – 420, since July 1 – 440, since October 1 – 460 UAH. in a month.
Such months consider base and indexations of a nachislenyony salary for these months don’t carry out, and since sleduyuyoshchy month estimate a new index. It is necessary to emphasize that change of the size of an award for the account of financial possibilities of the enterprise isn’t the basis schitat month base (see Mintruyod’s above-named letter). Vyplayota of single awards, extra charges and surcharges for indexation also doesn’t influence a bazovost of mesyayoets.
Attention: if at salary increase (including minzarplaty) the increase sum menshe the sums of indexation which would be added in a month of increase, don’t consider such month vsledyostvy increases base and a salary continue to index (item 5 of the Order of carrying out indexation of the monetary income of the population, utyoverzhdenny the resolution KMU from 17.07.03 of No. 1078, further – an indexation Order).
The order of indexation provides also possibility of carrying out indexation by an advancing way. In detail about it you can learn from the newspaper "All about accounting" No. 49 for 2006 (p. 2 and 11).
For an example we will consider indexation of a salary for March, 2007. The table with ready March indexes (taking into account months of increase of a salary of each worker and months of employment) is offered to your attention.
Pay attention: the general index for March, 2007 – 46,6 % (if from March, 2003 to March of the 2007th zarplata the worker consisting with the enterprise in labor relations as of the end of February, 2003, didn’t raise).
Table
So, provided that to the worker employed on the enterprise till 01.03.03, from March, 2003 to March, 2007 a salary didn’t raise, its salary for March indeksiruyut, applying the general index – 46,6 %.
If in this period the salary of the worker was povyshena one or several times taking into account the above-named usyoloviya, for indexation for March, 2007 it is necessary to take an index from the table for that month in which there was a posledyony increase of a salary (certainly if such index exists). If from the moment of reception of the worker zarplatu to it never raised, it is necessary to take an index for that mesyac in which it was employed.
And now some examples of indexation of a salary for March, 2007 with use of indexes from the table.
Indexation at hourly compensation
Example 1
The worker is employed in December, 2002. From March, 2003 to March, 2007 its salary (salary) not uvelichivalas also makes 1300 UAH. Therefore its salary for March, 2007 index by means of the general index – 46,6 %. The indexation sum – 244,65 UAH (525 UAH x46,6 %).
Example 2
To the worker increased salaries in January, 2004 with 450 to 500 UAH and in April, 2004 – to 580 UAH. Both in the first, and in the second cases the sum of increase was more vozmozhyony sum of indexation. Then a salary for March, 2007 index for 35,0 % (see a cell on crossing of the line "April" and the column of "2004" of the table). The indeksayotsiya sum – 183,75 UAH (525 UAH x 35,0 %).
Example 3
The worker employed in January, 2006 from oklayody 360 UAH, since July 1 it raised to 385 UAH, and since December 1, 2006 – to 410 UAH in connection with increase minzarplaty and performance of standards of Art. 96 of the Labour Code.
In this example in July the sum of increase of a salary (25 UAH) is more than sum of indexation which would be nachislena for July – 6,48 UAH (360 UAH x 1,8 %’). Sootvetyostvenno, became July base for salary indexation.
In December the sum of increase of a salary (25 UAH) also is more than sum of indexation which would be added for December – 18,10 UAH (385 UAH x 4,7%2). Therefore base month in our case there was a December, 2006. Sootvetyostvenno, in March, 2007 a salary don’t index.
Example 4
The employee is accepted in November, 2004 with a salary of 1350 UAH. The increase minzarplaty throughout 2005 and didn’t affect 2006 its income, the salary and remained the same. Therefore for indexation of a salary for March, 2007 priyomenyay the index equal of 26,7 % (see a table cell on a peyoresecheniye of the line "November" and the column of "2004"), after all bayozovy will be month of employment – November, 2004. The indexation sum – 140,18 UAH (525 UAH x 26,7 %).
Example 5
The worker employed in May, 2004, and since then he got wages proceeding from a salary in 700 UAH. Since March 1, 2007 in connection with a serious financial condition a predyopriyatiya its salary was lowered to 500 UAH about what the employee warned at the end of November, 2006. Fall of salaries doesn’t influence indexation, and base there is a May, 2004. Therefore a salary of the worker for March, 2007 index for 34,0 % (see a table cell on a peresecheyoniya of the line "May" and the column of "2004"). The indeksayotsiya sum – 170 UAH (500 UAH x 34 %).
Indexation at price-work compensation
Example 6
To the worker accepted in September, 2004, paid work proceeding from price-work quotations at a rate of 5 UAH for 1 detal. For February, 2007 to it added for 100 details of 500 UAH of a salary + indexation of 148,50 UAH. In March sdelyyony quotations didn’t change, and for 130 details added 650 UAH of earnings. As we see, the salary increased, but price-work quotations didn’t change. Therefore base for a salary inyodeksatsiya in March there is a September, 2004. An index – 31,5 % (see a table cell on crossing of the line "September" and the column of "2004"). The indeksayotsiya sum – 165,38 UAH (525 UAH x 31,5 %).
Example 7
To the worker accepted in November, 2004, paid work proceeding from price-work quotations at a rate of 4,3 UAH for 1 detail. The salary for February, 2007 made 537,07 UAH (the salary for 100 details makes 430 UAH + an indeksayotsiya 107,07grn (430 UAH x 24,9 %)). S1 March increased sdelyyony quotations to 6 UAH for a detail. For March added 540 UAH of earnings according to new price-work quotations (izgotovyoleno 90 details). Unlike the previous example, zarplata increased because of change of price-work quotations, instead of at the expense of increase in quantity of the made details. Also it is possible to assume that March of the 2007th – base. Odyonako needs to be checked, whether one more condition is satisfied: the increase in the income is more than indexation sum.
To learn it, it is necessary to compare a salary at stayory price-work quotations together with indexation which would add in March, and a salary at new price-work rasyotsenka at identical development. For this purpose it is possible orientirovatsya on quantity of the made details for mesyac, previous increase of price-work quotations, for a month of their increase or on monthly performance standard on the 1st worker. Certainly, it is desirable to adhere to one technique. We in an example will start with quantity of the details made in a month, previous a poyovysheniye of price-work quotations – February.
So, we take a salary for February (430 UAH) and indeksiruyoy it on an index of March - 26,7 % (114,81 UAH). Received 544,81 UAH of a salary with indexation. Further, proceeding from a koliyochestvo of the details made in January (100 pieces) and a new price-work quotation (6 UAH), we estimate a conditional and settlement salary – 600 UAH. As the increase sum (170 UAH) is more than sum of possible indexation (114,81 UAH), March at us base and indexation this month isn’t spent.
Example 8
Let’s take data from the previous example provided that price-work quotations raised to 5 UAH for a detail. Then it would be necessary and to index a salary further, taking for bayozovy November, 2004. After all the conditional salary sostavila 500 UAH (5 UAH x 100), and is it is less than 544,81 UAH, that is the sum of increase in a salary (70 UAH) is less than indexation (114,81 UAH). Means, increase of quotations wouldn’t lead to increase in the income. In that case the indexation sum in marte would make 120,15 UAH (5 UAH x 90 details x 26,7 %).
Indexation of a salary of part-time workers
It agrees p.1 Art. 10 of the Law of Ukraine "About indexation of the denezhyony income of the population" in edition from 06.02.03 of No. 491-IV the income of citizens of a joint appointment indeksiruyut in the size which taking into account a salary in an osyonovny place of work doesn’t exceed a subsistence minimum for the able-bodied person (525 UAH). To index a salary of part-time workers, information on their size zarplaty on a primary place of employment is necessary for the accountant. It take from the reference, kotoyory on demand give out to the worker on a primary place of employment (paragraph 1 of item 7 of the Order of indexation). The worker should be taken this reference monthly. In it there should be following data: The full name of the worker, the size of a salary, koyotory is subject to indexation, and the sum of the indexed salary. If the part-time worker not predostavlyaet such reference, his salary in combination don’t index. Clearly, will be responsible for not carrying out an inyodeksatsiya in that case nobody. And now example.
Example 9
To the person working at the enterprise in combination since August, 2005, for March of the current year added 300 UAH of a salary. According to the reference from a primary place of employment the sum of a salary which indexed in March on osnovnomu to a work place, makes 450 UAH (the sum without an indeksayotsiya). In this case the sum of 75 UAH (525 UAH – 450 UAH) is subject to indexation. Base for indexation calculation yavlyaetsya August, 2005. An index – 16,0 % (see in the table a cell on crossing of the line "August" and the column of "2005"). For March the indexation sum in combination – 12 UAH (75 UAH x 16 %). Respectively, the salary sum on a sovmeyostitelstvo will make 312 UAH.
River of S. Considering that since 01.01.07 the order of payment of a grant on the care of the child till 3rd years changed, Mintruyoda considers: base month for its further indekyosatsiya there was a January, 2007.
(On newspaper materials "All about accounting").