diff --git a/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/backend/Fir2IrDeclarationStorage.kt b/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/backend/Fir2IrDeclarationStorage.kt
index ba0859adfd4..024e66c63e1 100644
--- a/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/backend/Fir2IrDeclarationStorage.kt
+++ b/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/backend/Fir2IrDeclarationStorage.kt
@@ -333,7 +333,7 @@ class Fir2IrDeclarationStorage(
     ): IrValueParameter {
         return irFactory.createValueParameter(
             startOffset, endOffset, IrDeclarationOrigin.DEFINED, IrValueParameterSymbolImpl(),
-            name ?: SpecialNames.IMPLICIT_SET_PARAMETER, 0, type,
+            name ?: SpecialNames.IMPLICIT_SET_PARAMETER, parent.contextReceiverParametersCount, type,
             varargElementType = null,
             isCrossinline = isCrossinline, isNoinline = isNoinline,
             isHidden = false, isAssignable = false
diff --git a/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/lazy/Fir2IrLazyConstructor.kt b/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/lazy/Fir2IrLazyConstructor.kt
index 4c1bb4ffb97..7b34f2f2991 100644
--- a/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/lazy/Fir2IrLazyConstructor.kt
+++ b/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/lazy/Fir2IrLazyConstructor.kt
@@ -109,7 +109,7 @@ class Fir2IrLazyConstructor(
 
             fir.valueParameters.mapIndexedTo(this) { index, valueParameter ->
                 declarationStorage.createIrParameter(
-                    valueParameter, index,
+                    valueParameter, index + contextReceiverParametersCount,
                     useStubForDefaultValueStub = (parent as? IrClass)?.name != Name.identifier("Enum")
                 ).apply {
                     this.parent = this@Fir2IrLazyConstructor
diff --git a/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/lazy/Fir2IrLazySimpleFunction.kt b/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/lazy/Fir2IrLazySimpleFunction.kt
index 5f6bfe0f3f9..b2bc0d872f5 100644
--- a/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/lazy/Fir2IrLazySimpleFunction.kt
+++ b/compiler/fir/fir2ir/src/org/jetbrains/kotlin/fir/lazy/Fir2IrLazySimpleFunction.kt
@@ -76,7 +76,7 @@ class Fir2IrLazySimpleFunction(
 
             fir.valueParameters.mapIndexedTo(this) { index, valueParameter ->
                 declarationStorage.createIrParameter(
-                    valueParameter, index, skipDefaultParameter = isFakeOverride
+                    valueParameter, index + contextReceiverParametersCount, skipDefaultParameter = isFakeOverride
                 ).apply {
                     this.parent = this@Fir2IrLazySimpleFunction
                 }