A sample of filling out a certificate of average earnings for determining benefits is used to calculate unemployment benefits. The amount of payments is affected by the salary in the previous place (calculated on average), the peculiarities of dismissal and the account of the region. For the calculation, earnings for 3 months (average) are taken. To receive financial support from the state, you must provide confirmation that the citizen worked at the previous place of employment for at least six months.

One of these papers when registering at an employment center (TsN or TsZN further) is a certificate of earnings, which calculates the average value for 90 days of work.

Read the article to the end: consider the typical mistakes in the completed document. You can download the form for the CPC free of charge.

What is it for and when is a certificate of average earnings requested?

A paper sample, which determines the average earnings, is attached to the package of documentation for registration at the unemployed exchange. The purpose of such a document: to correctly calculate the payments that will be paid to an unemployed person registered with the CPC.

Fact! Despite the importance of such a certificate, it is not mandatory if you register with the Central Office. The citizen will still be assigned an allowance, only it will be minimal.

To receive the money required by law, you need to request a certificate from the previous employer.

By the way! If a person was fired under the article (absenteeism, being in an alcoholic and drug state, etc.), there is no point in requesting such a certificate. Such a category of citizens will only pay the minimum amount of benefits, and the social security inspector will see the reason for dismissal in the unemployed person's labor book.

By the way, in order to receive social benefits, such a sample of average earnings will not work.

When a dismissed person can take a certificate

A sample with the calculation of average earnings is not given upon dismissal, this paper does not belong to the mandatory package of documentation with which the employee is counted. The receipt of the certificate occurs at the request of the person himself. At the same time, you can request a document before dismissal or at any time after the actual termination of employment.

If the certificate is requested before dismissal, the paper will be issued on the day of the actual dismissal of the citizen, there is no need to write an application for the employer to provide such a document.

If a certificate is requested after dismissal, the dismissed employee is required to write an application for paper, the accounting department is obliged to draw up it within three days.

By the way! You can request a certificate from the accounting department of the former place of work after any period of time after dismissal: at least a year, at least 1.5. The employer is required to provide a sample of average earnings.

If a citizen knows in advance that after dismissal he will be registered at the labor exchange, you can request such a paper while working, but it will be given only on the last working day. To determine the unemployment benefit, even such a document is enough, but then the citizen will not have to specially go for it.

For how many months the information is taken into account

To calculate the benefits to the unemployed, in addition to the mandatory package of documentation, a sample of a certificate is submitted to the Central Health Center, in which the average earnings of the unemployed are calculated over the last 90 days of work.

Example! Bourbonov resigned from OOO Lotos in February 2019, data for January 2019, December 2018 and November 2018 are taken for the calculation.

To determine the exact amount of salary, only the days of actual work are taken into account, therefore, the days of disability and rest, as well as the days for which the employee was paid average earnings, are taken into account. The calculation period also excludes any time when actual work was not carried out (downtime, strikes), as well as the provision of time off for processed time, weekends with payment (in addition to the established schedule).

If a situation arises in which there is nothing to include in the certificate sample for 3 months (there is no working time that can be included in the calculation), then the previous three months are taken. In the case of Bourbon, this is August-October 2018.

What to consider

There is no single form for filling out the certificate, there is only a recommendation sample and an example of calculating the average earnings from the Ministry of Labor. You can use it, or bring a document that the organization has drawn up on its own letterhead. The main thing is to take into account the requirements of the Ministry of Labor so that the CPC, based on the model of a certificate of average earnings, correctly establish the amount of the benefit. Recommendations concern:

1. Filling in the information on the company's letterhead or stamped paper, on which the details of the organization are indicated.
2. Indication of the legal address, full and short name of the organization, activity code, TIN.
3. Filling out an informative block about the employee and the established mode of work (full employment or working day / week reduced by order of the management), indicating the amount of average earnings for the last 90 days, as well as the periods of work that have dropped out of the calculation (sick leave, vacation, etc.) )
4. As for the periods, the full term of work in the organization is indicated, as well as the number of weeks worked in the company over the last year.
5. The certificate is certified by the personal signature of the director of the company and (if any) - by the chief accountant. If the signature is put by substitute employees, the basis (order) according to which the other person is performing the duties is indicated next to it.
6. At the bottom, for information, write the phone number (usually - of the accounting department), put the date of compilation.

By the way! If the employee is established part-time employment, the number of the article of the Labor Code of the Russian Federation is prescribed, which was the basis for such a decision.

What does the employment service take into account in calculating average earnings

How it is calculated, as well as a reference sample of the certificate, is established by the Decree of the Ministry of Labor and Social Protection. So, unlike the calculation of other payments, for example, labor leave, it takes not a whole year, but 90 days, which precede the day of dismissal.

What is included in the calculation

The following amounts are accepted for calculation:

• worker's rate, piece rate, salary;
• allowances and surcharges accrued on the listed amounts (harm, length of service, etc.);
• monthly, quarterly and annual bonuses. The latter are counted as: 1/3 and 1/12 for each month;
• one-time remuneration (by the decision of the employer);
• other payments that are provided for by the employer's LNLA.

What periods are excluded

• calculation of holidays, sick leave;
• the time of the strike (provided that the dismissed was not a participant);
• the reference on the model of the Ministry of Labor does not take into account the production downtime (installed in the organization);
• additional paid weekends, days off and days without pay.

The procedure for calculating earnings by example

Imagine that Bourbonov resigned on March 1, 2019.The sample certificate indicates the actual work time for 12 months, and the average earnings are calculated for the time of December 2018-February 2019 (the last three months). Initial data that the accountant needs for calculation.

The Bourbons were on sick leave for 20 days, so only 40 were registered. Sick leave payments are not included.

Calculation procedure:

Algorithm for filling out a certificate for an employment center

The indication of the average earnings is usually assigned to the accountant of the company, if the dismissed worked for an individual entrepreneur who does not have an accountant - the entrepreneur independently calculates.

By the way! So that an entrepreneur (or an accountant) does not search for forms, a citizen can preliminarily take a sample and the procedure for calculating average earnings from a central office. The calculation procedure indicates what is included and what is not in payments for the last three months before the date of dismissal.

Step 1. Requisites and general information

In the sample certificate, the accountant first fills in the general block of information about the organization, then indicates information about the employee and data on labor results (time, amounts).

Step 2. Calculation and indication of average earnings

Basic information is an indication of the average salary for three months of employment. The accountant calculates the amounts earned during this time, the period of actual work.

The amount of the salary is indicated in numbers and in words: 40,000 (forty thousand rubles). The last 6 months are taken into account in the sample certificate of average earnings, if three is not enough for the calculation (no data).

Step 3 Reflection of the period of work in the organization

Indicated:

• the general period of employment in the company;
• the number of weeks worked per year;
• periods of sick leave, labor and other vacations.

Step 4 Signing the certificate

The ready-made sample of the certificate is certified by the director himself. The contractor (usually an accountant) is responsible for providing reliable estimates of average monthly earnings. He also puts his original signature.

In the absence of a director and an accountant, substitute employees sign for them. If the certificate was not issued on a letterhead, an angular seal is placed on the top left of the document. At the end - the contact number of the accounting department is indicated.

Typical mistakes: check the correctness

Immediately after receiving the document, still on the spot, carefully check the certificate. Errors and false information may result in you having to travel additionally to correct them, or the Job Center will set you the wrong benefit.

By the way! Since 2019, the minimum and maximum benefits have been revised. Now the minimum allowance is equal to the amount of 1,500 rubles, the maximum is 8,000 rubles. (excluding regional coefficients).

Typical mistakes:

• lack of seal and signatures;
• the number of the order is not specified, according to which the person who signed the certificate replaces the accountant or director;
• the period of work is incorrectly determined;
• in the certificate of average earnings, the period for the calculation is incorrectly taken (for example, not 3, but 6 months);
• the amount of the average salary was calculated incorrectly;
• not worth the corner stamp, although the paper is not framed on letterhead.

By the way, it will not be a mistake if the sample of the certificate of the Ministry of Labor and Social Protection is not used when preparing the document. It is allowed to issue information on average earnings in its own form, the main thing is to indicate the mandatory items.

E.A. Shapoval, lawyer, Ph.D. n.

We fill out a certificate to the employment service for a former employee

We have already told in what time frame and what kind of salary certificate for registration at an employment center to issue a quitting employee.

And now we will answer the questions about filling out information about earnings and the period of work in such a certificate.

Earnings for the labor exchange are calculated according to special rules

S.A. Gordeeva, Smolensk

Can I indicate in the certificate for the employment center the average earnings of the employee, on the basis of which we calculated the severance pay for him upon dismissal?

: No, since the average earnings for filling out a certificate for an employment center are calculated according to special rules m Order approved. By Decree of the Ministry of Labor dated 12.08.2003 No. 62 (hereinafter - Order No. 62)... Therefore, for the employment service, the average earnings will have to be calculated separately.

What earnings to indicate in the certificate if the salary was not charged

ON. Orlova, Kaluga

The employee asks for a salary certificate for the employment agency. Due to financial difficulties, his salary has not been paid for the last 4 months. What earnings should I indicate?

: If an employee works, you are obliged to calculate and pay salaries to him at articles 22, 129 of the Labor Code of the Russian Federation... Moreover, the salary cannot be lower than the minimum wage (now - 5965 rubles), provided that the working time norm is worked out for a month. art. 133 of the Labor Code of the Russian Federation... In addition, the salary that you were required to pay to the employee must be indicated in the employment contract with him. Therefore, if the employee worked, then in the certificate you must indicate the average earnings, calculated on the basis of the salary that you were obliged to calculate and pay to him.

FROM AUTHORIZED SOURCES

Deputy Head of the Financial Planning and Social Benefits Department of the Moscow Department of Labor and Employment

“The salary for actually worked time should be paid to the employee in any case (even if it is not paid in violation of the law) art. 129 of the Labor Code of the Russian Federation... Therefore, in the certificate, the employer must indicate the average earnings calculated on the basis of the wages accrued to the employee for the hours worked ”.

Determine the billing period if the woman was on maternity leave

HELL. Sidorov, Kazan

The employee is on parental leave under 3 years old and is not working. She went on maternity leave from 26.03.2012. In June 2015, she leaves of her own free will. What billing period should be taken to calculate the average earnings for the labor exchange?

: Since your employee, both in the billing period (March - May 2015) and in the previous period equal to the calculated one (December 2014 - February 2015), did not have days worked and earnings, then for the calculation you need to take 3 months preceding the period when earnings were lost, that is, 3 months before the month of the start of maternity leave p. 5 of Order No. 62... In your case, these are December 2011, January and February 2012.

We calculate earnings for six days

L.I. Volkova, Novosibirsk

Our organization works on a six-day basis. How to calculate the average earnings of an employee with a salary of 20,000 rubles, if he did not have excluded periods for 3 months before dismissal (he quit on June 22, 2015)?

: We calculate earnings as follows p. 7 of Order No. 62.

For the period March - May 2015, the average earnings of your employee will be 20,000 rubles. (20,000 rubles x 3 months / 74 days x 74 days / 3 months).

We calculate earnings when working on the schedule "after three days"

A.I. Vasilyeva, Kolomna

The employee works according to the schedule "after three days". His salary for the 3 months before his dismissal (April - June 2015) amounted to 83,000 rubles, and the hours worked - 432 hours. The standard working time for an employee is 40 hours a week. What is the average earnings to indicate in the certificate for the labor exchange?

: Average earnings in the summarized accounting are calculated as follows p. 8 of Order No. 62.

The average earnings of your employee was 31,060.96 rubles. (83,000 rubles / 432 h x 485 h / 3).

We indicate vacation at our own expense in the certificate

O.I. Proskurina, Moscow

The employee worked in the organization for 6 months. Of these, he worked 2 months, and 4 - was on vacation at his own expense. Now he quits and asks to issue a certificate for the labor exchange. Do I need to indicate in the certificate the period of leave without pay?

: Those who had paid work before the start of unemployment are eligible for unemployment benefits. clause 1 of Art. 33 of the Law of 19.04.91 No. 1032-1 (hereinafter - Law No. 1032-1):

• <или> at least 26 weeks on a full-time basis (full-time);
• <или> on a part-time basis (part-time work week) with recalculation of 26 weeks full-time (full-time work week).

Therefore, employment centers in some regions require you to indicate in the certificates the number of paid weeks of work, as well as unpaid periods, and in some also the number of working days per week and the number of working hours per day on a full and part-time basis. In Moscow, you need to indicate in the certificate appendix No. 1 to the Order of the Moscow Department of Labor and Employment of 06.11.2014 No. 638 (Attention! PDF-format):

• period of work in your organization from the day of hiring to the day of dismissal. These dates must match in the certificate and in the work book;
• the number of working days and hours per week;
• period of leave without pay.

We determine the period of work if the woman was on maternity leave

I.I. Pivneva, Moscow

Our employee leaves at the end of parental leave under 3 years old. Should maternity leave and parental leave be included during paid work?

: Maternity leave is included in the paid work period. After all, a woman does not work for a good reason and receives an allowance during this time at the expense of the FSS articles 255, 256 of the Labor Code of the Russian Federation... But leave for caring for a child up to one and a half and up to 3 years does not need to be indicated articles 255, 256 of the Labor Code of the Russian Federation; Articles 11, 11.1 of the Law of December 29, 2006 No. 255-FZ.

FROM AUTHORIZED SOURCES

“Vacation at one's own expense, parental leave for up to one and a half and up to 3 years, idle time due to the fault of the employee, absenteeism, including weekends and non-working holidays falling on these periods are excluded from the period of paid work. These periods must be reflected in the certificate. ”

However, if a woman during such leave worked part-time, then it is counted in the period of paid work.

How to determine the period of paid work

M.A. Yudina, Krasnodar

An employee who worked 40 hours a week asks for a certificate for the employment center according to the presented sample. In it, in addition to earnings, it is required to indicate the number of calendar weeks of paid work before dismissal in the last 12 months of work. How to determine their number if the employee was dismissed on 06/01/2015? Can we omit this information in the help?

: To get an answer to the second question, we turned to the Moscow Department of Labor and Employment.

FROM AUTHORIZED SOURCES

“The number of paid weeks in the 12 months prior to dismissal is counted one calendar week back from the date of dismissal. In this case, non-working holidays and weekends are taken into account in the calculation.

If the certificate correctly contains information about the period of work and periods that are not taken into account when calculating the weeks of paid work, but the number of weeks during this time is not indicated, then such a certificate may be accepted. "

Moscow Department of Labor and Employment

Therefore, to determine the period of paid work, you need to count 12 months from the date of dismissal, including this date. In your case, this is the period from 06/02/2014 to 06/01/2015. During this period, you need to indicate the periods in which the employee did not receive anything for his work, if they were clause 1 of Art. 30 of Law No. 1032-1... If there were no such periods, then indicate 52 calendar weeks.

How to reflect part-time work in the certificate

ON. Konovalov, Barnaul

The employee quit on June 29, 2015. We give her a certificate for the labor exchange. For the last year she has worked with us on a part-time basis 4 days a week for 4 hours at a rate of 40 hours a week. How to indicate this in the help?

: If you fill out a certificate in any form, then indicate as follows: in the period from 06/28/2014 to 06/29/2015 the woman worked 4 days a week for 4 hours a day.

If you fill out a certificate according to a model approved in the region, in which you also need to indicate the period of work on a part-time basis with recalculation of a full-time working day (week), then recalculate how many full weeks it will be.

FROM AUTHORIZED SOURCES

“If the employee worked part-time, then the number of paid weeks in the 12 months prior to dismissal is prorated. For example, an employee worked part-time for 4 hours a day (20 hours a week), then it would be 1/2 week (if the normal working week is 40 hours) ”.

Moscow Department of Labor and Employment

You can also use the following formulas.

STEP 1. We determine the ratio of part-time work.

STEP 2. Determine the number of full weeks.

Your worker has a working time ratio of 0.4 (16 hours / 40 hours) and 20 full weeks (20.8 weeks \u003d 52 weeks x 0.4).

How to take into account weekends, holidays and annual leave in hours worked

L.A. Svitova, Tyumen

Is it necessary to exclude weekends, non-working holidays, as well as the period of the main and additional annual leave from the weeks of paid work in the certificate for the exchange?

: Weekends and non-working holidays falling on the hours worked (the period of work, as well as the periods when the employee did not work through no fault of his own and the place of work and average earnings were kept for him or the social insurance benefit was paid) should not be excluded from the number of days worked. After all, the period of paid work is calculated in calendar weeks x clause 1 of Art. 30 of Law No. 1032-1.

Also, it is not necessary to exclude the period of annual leave (main and additional). Indeed, on vacation, the employee retains his place of work (position) and is paid the average salary to art. 114 of the Labor Code of the Russian Federation.

We reflect in the certificate the idle time due to the employer's fault

V.A. Zvereva, Krasnodar

The employee did not work from December to August due to downtime due to the employer's fault. Simple was paid. Should I include downtime in paid work calendar weeks?

: Yes need. This period includes the time during which the employee had a paid job. During downtime, the employment contract with the employee does not terminate, the downtime due to the fault of the employer is paid articles 72.2, 157 of the Labor Code of the Russian Federation... Consequently, the period of downtime due to the fault of the employer is taken into account when determining the number of calendar weeks of paid work for issuing certificates and clause 1 of Art. 30 of Law No. 1032-1.

Average earnings and period of paid work in case of reinstatement of a dismissed employee

A.P. Zhuravleva, Chita

Our company laid off the employee on April 27, and on June 22 he was reinstated by a court decision and the average monthly earnings were charged during the forced absence. On June 30, he resigned himself. What months should you take to calculate earnings for the labor exchange? Is the period of forced absence included in the period of paid work?

: The calculation period for calculating the average earnings for the labor exchange is 3 calendar months and p. 3 of Order No. 62:

• <или> layoffs preceding the month;
• <или> including the month of dismissal, if the dismissal was on the last day of the month and when calculating the average earnings is higher than when calculating for the previous 3 months a Decision of the Supreme Court of January 24, 2006 No. ГКПИ05-1523.

Since in the situation under consideration, the day of dismissal falls on the last day of the month, then you need to calculate the average earnings twice:

• for the period from March to May 2015;
• for the period from April to June 2015

And then choose the average earnings that will be higher. At the same time, keep in mind that the average earnings during the forced absence and the period for which it was accrued (in your case, this is the period from April 27 to June 21) are excluded from the calculation. sub. "A" clause 4 of Order No. 62.

If in such a situation it turns out that the entire billing period coincides with the time of forced absenteeism paid according to the average earnings, then to fill out a certificate for the employment center, the average earnings are calculated based on the salary accrued for the previous period of time, equal to the estimated one p. 5 of Order No. 62.

However, this period must be taken into account when determining the number of weeks of paid work. After all, the employee has a forced absenteeism due to your fault due to illegal dismissal, which is confirmed by a court decision. Since, on the basis of a court decision, the employee was reinstated at work and during this time he was paid average earnings, this time must be included in the period of paid work.

The period of illness is included in the hours worked

S.A. Chekalova, Moscow

The employee was on sick leave for six months, and then quit. Should the certificate for the employment center include the period of sick leave in the number of weeks of paid work?

: Yes, you do. An employee during a period of temporary incapacity for work cannot perform work for a good reason. Therefore, during the period of illness, he retains his place of work and is paid a temporary disability benefit, which compensates the employee for temporarily lost earnings, that is, in fact, this is the period of paid work.

Employees of the Ministry of Labor, in a Letter dated 15.08.2016 No. 16-5 / В-421, recommended a form of certificate of average earnings for the last three months of work, which is issued at the last place of work. This certificate is issued to a dismissed or former employee to receive unemployment benefits at the employment service at the place of residence. In the article, we recall how the average earnings are calculated for filling out such a certificate.

According to paragraph 2 of Art. 3 of the Law of the Russian Federation No. 1032-1, a certificate of average earnings for the last three months at the last place of work is necessary for a dismissed employee to receive unemployment benefits in the employment service.

Note:

The employer must issue this certificate upon a written application from the employee no later than three working days from the date of submission of such an application (Article 62 of the Labor Code of the Russian Federation).

Despite the fact that the Ministry of Labor in its letter recommended the form of the certificate, its use is optional. This means that if the specified certificate is drawn up by the employer in any form, but contains information necessary to determine the amount and timing of payment of unemployment benefits, then there are no grounds for refusing to accept it. Such clarifications are presented in the letters of the Ministry of Labor of the Russian Federation dated August 15, 2016 No. 16-5 / V-421, Rostrud No. 3281-6-2 dated November 08, 2010.

Note:

A citizen can obtain a certificate of average earnings for the last three months at the last place of work from an archival organization. Such a certificate will also be accepted by employees of social security authorities for calculating unemployment benefits. These explanations are presented in clause 20 of the Information of the Ministry of Labor of the Russian Federation of 03/05/2013.

What details should be included in a free-form certificate?

So, in a certificate drawn up in any form, the following information should be indicated:

• name, TIN and legal address of the institution where the citizen worked;
• Full name of the employee;
• the period of his work and position (just as they are indicated in the work book);
• information about working conditions (full or part time);
• the size of the average earnings for the last three months of work;
• information about the presence during the 12 months preceding the dismissal of periods not included in paid work - when the employee did not work, but he retained average earnings (for example, maternity leave, parental leave, temporary disability, business trips, etc.);
• the basis for issuing a certificate (personal accounts, payment documents);
• signatures of the head and chief accountant of the organization, seal imprint.

Calculation of average earnings

At present, the calculation of average earnings must be made in accordance with the Procedure for calculating average earnings to determine the amount of unemployment benefits and scholarships paid to citizens during vocational training, retraining and advanced training in the direction of the employment service, approved by the Resolution of the Ministry of Labor of the Russian Federation of 12.08.2003 No. 62 (hereinafter - Order No. 62).

Average earnings are needed to determine the amount of unemployment benefits paid to laid-off citizens. It is charged to citizens from the first day of their recognition as unemployed (clause 3 of article 31 of the RF Law No. 1032-1). According to paragraph 1 of Art. 34 of the Law of the Russian Federation No. 1032-1 unemployment benefits to citizens dismissed for any reason within 12 months preceding the onset of unemployment, who had paid work during this period for at least 26 weeks on a full-time (full-time) or part-time basis days (part-time working week), recalculated into 26 weeks with a full working day (full working week) and recognized as unemployed in the prescribed manner, is charged:

a) in the first (12-month) payment period:

For the first three months - in the amount of 75% of their average monthly earnings (pay), calculated for the last three months at the last place of work (service);

Over the next four months - at a rate of 60%;

Further - in the amount of 45%, but in all cases not higher than the maximum value of the unemployment benefit and not lower than its minimum value, increased by the regional coefficient;

b) in the second (12-month) payment period - in the amount of the minimum unemployment benefit, increased by the regional coefficient. This period applies to unemployed citizens who are not employed after the expiry of the first unemployment benefit period. They are entitled to re-receive unemployment benefits, unless otherwise provided by law. The total period for the payment of benefits to a citizen cannot exceed 24 months in aggregate terms within 36 months (clause 5 of article 31 of the RF Law No. 1032-1).

For your information: For 2016, by the Decree of the Government of the Russian Federation of 12.11.2015 No. 1223, the following values \u200b\u200bof unemployment benefit were established:

Minimum - 850 rubles;

Maximum - 4,900 rubles.

Calculation period for calculating average earnings for calculating unemployment benefits

Clause 3 of Order No. 62 establishes that the average earnings of an employee is calculated for the last three calendar months (from the 1st to the 1st day) preceding the month of dismissal.

The employee quit on 11/07/2016. What billing period do you need to take to fill out the certificate?

In this case, the calculated period will be from 01.07.2016 to 31.10.2016.

Note:

If an employee leaves on the last day of the month, the month of dismissal can be included in the calculation period, but only if the average earnings are higher (Definition of the RF Armed Forces of June 8, 2006 No. KAS06-151).

The employee quit on 10/31/2016. What billing period should be taken in this case?

In the case under consideration, the period from 07/01/2016 to 10/31/2016 can be taken as the calculated one, if the average earnings calculated for this period are greater than the average earnings for the period from 06/01/2016 to 09/30/2016. The average earnings may be higher, for example, if a bonus was paid to the employee in the month of dismissal.

We draw your attention to clause 4 of Order No. 62, which says that days should be excluded from the billing period when:

• the employee retained the average earnings in accordance with the legislation of the Russian Federation;
• the employee received temporary disability benefits or maternity benefits;
• the employee did not work due to downtime due to the employer's fault or for reasons beyond the control of the employer and the employee;
• the employee did not participate in the strike, but due to this strike he was not able to do his job;
• the employee was provided with additional paid days off to take care of children with disabilities and invalids from childhood;
• the employee in other cases was released from work with full or partial retention of wages or without payment in accordance with the legislation of the Russian Federation;
• the employee was provided with days of rest (time off) in connection with work in excess of the normal working hours with a rotational method of organizing work and in other cases in accordance with the legislation of the Russian Federation.

How to determine the billing period if it entirely consists of days excluded from it in accordance with clause 4 of Procedure No. 62? In this case, the average earnings are determined based on the amount of wages actually accrued for the previous period of time, equal to the estimated one (clause 5 of Procedure No. 62).

The employee quit on the last day of parental leave - 11/07/2016. Before that, she had maternity leave. How to determine the billing period?

Due to these vacations, the employee was absent from work from 06/20/2013 to 11/07/2016. Thus, the billing period, determined according to the general rules, consists entirely of days excluded from it. Consequently, the period from 03/01/2013 to 05/31/2013 must be taken as a calculated one.

How to determine the billing period if an employee during the billing period and before him did not have actually accrued wages or actually worked days? Average earnings in this case are determined based on the amount of wages accrued for the days actually worked by the employee in the month of dismissal (clause 6 of Procedure No. 62).

The employee leaves the job on 11/23/2016. He has been working in the institution since 01.11.2016. How to determine the billing period?

In this case, the billing period will be the period of work of this employee in the institution, that is, from 11/01/2016 to 11/23/2016.

Payments that are included in the calculation of average earnings

By virtue of clause 2 of Procedure No. 62, when calculating average earnings, all types of payments provided for by the wage system are taken into account, applied in the relevant organization, regardless of the sources of these payments, which include:

• wages accrued to employees at tariff rates (official salaries) for hours worked, at piece rates, issued in non-cash form;

• monetary remuneration accrued for the time worked to persons holding public office;
• salary accrued to teachers of primary and secondary vocational education institutions for hours of teaching in excess of the reduced annual teaching load (accounted for at the rate of 1/10 for each month of the billing period, regardless of the time of accrual);
• the difference in the official salaries of employees who have switched to a lower-paid job (position) while maintaining the size of the official salary at the previous place of work (position);
• salary, finally calculated at the end of the calendar year, due to the remuneration system (accounted for at the rate of 1/12 for each month of the calculation period, regardless of the time of accrual);
• allowances and surcharges to tariff rates (official salaries) for professional skill, class, qualification rank (class rank, diplomatic rank), length of service (work experience), special conditions of public service, academic degree, academic title, knowledge of a foreign language, work with information constituting a state secret, combining professions (positions), expanding service areas, increasing the volume of work performed, fulfilling the duties of a temporarily absent employee without exemption from the main job, leading a team;
• payments related to working conditions, including payments due to regional regulation of wages (in the form of coefficients and percentage allowances to wages), increased wages for heavy work, work with harmful and (or) dangerous and other special working conditions, for work at night, payment for work on weekends and non-working holidays, payment for overtime work;
• bonuses and remuneration, including remuneration based on the results of work for the year and one-time remuneration for seniority;
• other types of payments in accordance with the existing wage systems in the organization.

Please note: As already mentioned, clause 4 of Order No. 62 established periods that are excluded from the calculation. The amounts paid during this time are also not taken into account when calculating the average earnings.

The formula for calculating the average earnings

Clause 7 of Procedure No. 62 provides that to determine the average earnings, it is necessary to use the average daily earnings, which is calculated according to the formula:

Note

When establishing a part-time working time (part-time working week, part-time working day) for an employee, the average daily wage is calculated by dividing the amount of actually accrued wages by the number of working days according to the calendar of a five-day (six-day) working week falling on the time worked in the billing period.

Let's give an example of calculating average earnings.

The employee quit on 11/07/2016. His salary for the billing period from 01.08.2016 to 31.10.2016 was:

In August - 32,000 rubles;

September - 30,000 rubles;

For October - 32,000 rubles.

The calculation period has been fully worked out. The employee has a 40-hour working week (five working days). Let's calculate his average earnings for drawing up a certificate for the employment service.

The amount of wages actually accrued to the employee for the billing period will be 94,000 rubles. (32,000 + 30,000 + 32,000).

The number of days actually worked for the billing period is 66 working days (23 + 22 + 21), where 23, 22 and 21 are the number of working days according to the production calendar for August, September and October 2016, respectively.

The average daily earnings of an employee will be 1,424.24 rubles. (94,000 rubles / 66 working days).

Average earnings will be 31,333.28 rubles. (1,424.24 rubles x 22 working days).

The formula for calculating the average earnings with the summarized accounting of working hours

Clause 8 of Procedure No. 62 says that when determining the average earnings of an employee who has a cumulative record of working hours, the average hourly earnings are used, determined as follows:

Let's give an example of calculating average earnings.

The employee was dismissed on 11/07/2016. The settlement period from 08/01/2016 to 10/31/2016 has been fully worked out. During the billing period, the employee was established with a summarized accounting of working hours. The number of hours worked on the 40-hour workweek according to the 2016 production calendar is as follows:

In August - 184 hours, worked 176 hours, salary - 28,000 rubles;

In September - 176 hours worked, 182 hours worked, wages - 32,000 rubles;

In October - 168 hours, 170 hours worked, salary - 30,000 rubles.

Let's calculate the average earnings of an employee to draw up a certificate for the employment service.

So, first, let's determine the average hourly earnings. It will be equal to 170.45 rubles. ((28,000 rubles + 32,000 rubles + 30,000 rubles) / (176 hours + 182 hours + 170 hours)).

The average earnings of an employee will be 29,999.20 rubles. (170.45 rubles x ((184 h + 176 h + 168 h) / 3 months)).

Calculation of the average earnings if the employee had earnings only in the month of dismissal

Example 7

The employee leaves the job on 11/23/2016. He works in the institution from 01.11.2016 to 23.11.2016. In this case, the estimated period of work of this employee in the institution. For the billing period, his salary was 28,000 rubles. The employee has a 40-hour working week (five working days). Let's calculate his average earnings.

The amount of payments included in the calculation of the average earnings accrued to him for this period is 28,000 rubles, the number of days worked is 17. The number of working days according to the production calendar for November 2016 is 21.

The average earnings of an employee will be 34,588.24 rubles. (RUB 28,000 /)

17 work. days x 21 work. days).

Calculation of average earnings taking into account bonuses

Clause 9 of Procedure No. 62 establishes the procedure for calculating average earnings, taking into account bonuses, depending on the type of bonus: monthly, quarterly or annual. Let's consider each award in more detail.

When calculating average earnings, you must take into account:

1) monthly bonuses and awards - no more than one payment for the same indicators for each month of the billing period.

In August - 32,000 rubles;

September - 30,000 rubles;

For October - 32,000 rubles.

The calculation period has been fully worked out by him. The employee has a 40-hour working week (five working days). In addition, he was paid a monthly bonus of 6,000 rubles. Let's calculate the average earnings of an employee to draw up a certificate for the employment service.

First, we will determine the amount actually accrued to the employee for the billing period. It will amount to 112,000 rubles. (32,000 rubles + 30,000 rubles + 32,000 rubles + 6,000 rubles x 3 months). The number of days actually worked for the billing period is 66 working days.

The average daily earnings of an employee will be 1,697 rubles. (112,000 rubles / 66 working days).

The average monthly number of working days in the billing period is 22 (66 working days / 3 months).

The average salary of an employee will be 37,334 rubles. (1 697 rubles x 22 working days).

Note:

If an employee has been awarded two bonuses in one month for one indicator, for the calculation it is necessary to take the bonus, the amount of which is greater.

2) bonuses and remuneration for a period of work exceeding one month, - no more than one payment for the same indicators in the amount of a monthly part for each month of the billing period.

The employee was dismissed on 11/07/2016. His salary for the billing period from 01.08.2016 to 31.10.2016 is equal to:

In August - 32,000 rubles;

September - 30,000 rubles;

For October - 32,000 rubles.

The calculation period has been fully worked out. The employee has a 40-hour working week (five working days). He was also paid a monthly bonus in the amount of 6,000 rubles, as well as a quarterly bonus in the amount of 24,000 rubles. Let's calculate the average earnings of an employee to draw up a certificate for the employment service.

So, when calculating the average earnings, it is necessary to take into account all bonuses paid to an employee:

Monthly bonuses in the amount of 18,000 rubles. (6,000 rubles x 3 months);

The full quarterly premium, that is, 24,000 rubles. (24,000 rubles / 3 months x 3 months).

Average daily earnings will be RUR 2,060.60. (136,000 rubles / 66 working days).

Average monthly number of working days in the billing period - 22
(66 working days / 3 months).

The average salary of an employee will be 45,333.20 rubles. (2 060.60 rubles x 22 working days).

3) remuneration based on the results of work for the year, a one-time remuneration for length of service (length of service), other remuneration based on the results of work for the year, accrued for the previous calendar year, - in the amount of 1/12 for each month of the billing period, regardless of the time the remuneration was charged.

The employee was dismissed on 11/07/2016. His salary for the billing period from 01.08.2016 to 31.10.2016 was:

In August - 32,000 rubles;

September - 30,000 rubles;

For October - 32,000 rubles.

The calculation period has been fully worked out. The employee has a 40-hour working week (five working days). In addition, in April 2016, he was paid a bonus for 2015 in the amount of RUB 36,000. Let's calculate his average earnings to fill out a certificate for the employment service.

The annual bonus accrued for the previous calendar year must be taken into account when calculating the average earnings in the amount of 1/12 for each month of the calculation period, regardless of the time when the remuneration was calculated. This means that the annual premium will be taken into account in the amount of 9,000 rubles. (36,000 rubles / 12 months x 3 months). Thus, the average salary of an employee will be equal to 34,333.34 rubles. (103,000 rubles / 66 working days x
22 work. days).

4) bonuses and remuneration in the event that the time falling on the billing period was not fully worked out or time was excluded from it in accordance with clause 4 of Procedure No. 62, - in proportion to the time worked during the billing period (except for monthly bonuses paid along with wages for a given month).

The employee was dismissed on 11/07/2016. He was assigned a 40-hour working week (five working days). The settlement period from 01.08.2016 to 31.10.2016 was not fully worked out by him:

From 09/12/2016 to 09/16/2016 (five calendar days) he was on sick leave;

From 10.10.2016 to 14.10.2016 (five calendar days) the employee was on a business trip.

In addition, in the billing period, he was paid bonuses:

In August for the II quarter of 2016 - in the amount of 18,000 rubles;

In September for August - in the amount of 6,000 rubles;

In October for September - in the amount of 6,000 rubles, for October - in the amount of 6,000 rubles, for the III quarter of 2016 - in the amount of 18,000 rubles.

Let's calculate the total amount of bonuses when determining the average earnings for the employment service.

The number of working days according to the production calendar for 2016 for the billing period (from 01.08.2016 to 31.10.2016) was 66 working days, and the number of days worked by the employee during this period was
56 business days.

When calculating average earnings, bonuses will be taken into account in the following amounts:

For August 2016 - 5,090.90 rubles. (6,000 rubles / 66 working days x 56 working days);

For September 2016 - 5,090.90 rubles. (6,000 rubles / 66 working days x 56 working days);

For October 2016 - 6,000 rubles, since this is a monthly bonus paid along with wages for a given month;

For the II quarter of 2016 - 15,272.72 rubles. (RUB 18,000 / 66 working days x
56 work. days);

For the III quarter of 2016 - 15,272.72 rubles. (RUB 18,000 / 66 working days x
56 work. days).

The total amount of premiums taken into account when calculating the average earnings for the employment center will be 46,727.24 rubles. (5,090.90 + 5,090.90 + 6,000 + 15,272.72 + 15,272.72).

Note:

If an employee has worked in the organization for a part-time working period, for which bonuses and remunerations are accrued, and they were accrued in proportion to the time worked by him, they are taken into account when determining the average earnings based on the actually accrued amounts according to the rules established by clause 9 of Procedure No. 62.

Calculation of average earnings with an increase in the organization of official salaries

Clause 10 of Order No. 62 establishes the rules for calculating the average earnings in the event of an increase in the organization (branch, structural unit) of tariff rates (official salaries, monetary remuneration). In this case, the average earnings of employees increases as follows:

1) if the increase occurred during the billing period, the payments taken into account when determining the average earnings and accrued for the period of time preceding the increase are increased by coefficients that are calculated by dividing the tariff rate (official salary, cash remuneration) established in the month of the occurrence of the event with which the preservation is associated average earnings, at wage rates (official salaries, monetary remuneration) for each month of the billing period.

The employee was dismissed on 11/07/2016. The settlement period is from 01.08.2016 to 31.10.2016. From September 1, 2016, the organization saw an increase in salaries from 28,000 to 32,000 rubles. The billing period has been fully worked out by the employee. Let's calculate the average earnings for the employment service.

Let's determine the coefficient of increase. It will be equal to 1.14 (32,000 rubles / 28,000 rubles).

The average daily earnings of an employee will be 1,453.34 rubles. ((28,000 rubles x 1.14 + 32,000 rubles + 32,000 rubles) / 66 working days), where 66 working days is the number of days actually worked in the billing period.

The average earnings, which must be indicated in the certificate for the employment service, will be 31,973.48 rubles. (1,453.34 rubles x (66 working days / 3 months)).

2) if the increase occurred after the billing period until the day of dismissal, the average earnings calculated for the billing period increase.

The employee was dismissed on 11/07/2016. The settlement period is from 01.08.2016 to 31.10.2016. From 01.11.2016 there was an increase in salaries from 28,000 to 32,000 rubles. The billing period has been fully worked out by the employee. Let's calculate the average earnings for the employment service.

The boost factor must also be determined first. It will be equal to 1.14 (32,000 rubles / 28,000 rubles).

The average daily earnings of an employee will be 1,272.72 rubles. ((28,000 rubles + 28,000 rubles + 28,000 rubles) / 66 working days), where 66 working days is the number of days actually worked in the billing period.

The average earnings of an employee, which must be reflected in the certificate for the employment service, is 31,919.82 rubles. (RUB 1,272.72 x (66 working days / 3 months) x 1.14).

3) if the increase occurred after the employee was laid off, the average earnings do not increase.

Calculation of average earnings
when the size of allowances increases

A special calculation of average earnings is established in clause 11 of Procedure No. 62. This clause should be applied only if the organization has increased the following allowances:

for the qualifying category;

for a cool rank;

for diplomatic rank;

for the special conditions of public service.

So, if the size of one of the above allowances has increased, the average earnings of employees rises in the following order:

1) if the increase occurred in the billing period, the allowances accrued for the period preceding the increase are increased by coefficients that are calculated by dividing the specified allowance established in the month of the occurrence of the event with which the average earnings are maintained by the increments of each month of the billing period.

The employee was dismissed on 11/07/2016. His salary is 28,000 rubles. In addition, he is paid a grade allowance. From 01.09.2016 there was an increase in the allowance for a class rank from 2,000 to 3,000 rubles. The billing period from 01.08.2016 to 31.10.2016 was fully worked out by the employee. Let's calculate the average earnings for the employment service.

First, let's determine the boost factor. It will be equal to 1.5 (3,000 rubles / 2,000 rubles). The average daily earnings of an employee will be 1,409.10 rubles. ((28,000 rubles + 2,000 rubles x 1.5 + 28,000 rubles + 3,000 rubles + 28,000 rubles + 3,000 rubles) / 66 working days), where 66 working days is the number actually worked days in the billing period.

The average earnings, which must be indicated in the certificate for the employment service, is 31,000.20 rubles. (RUB 1,409.10 x (66 working days / 3 months)).

2) if the increase occurred after the employee was laid off, the specified allowances included in the average earnings do not increase.

In conclusion, we note that a certificate of average earnings for the employment service can be drawn up either in any form (at the same time, it must contain information by which it is possible to determine the amount and terms of payment of unemployment benefits), or according to the recommended form given in the Letter Ministry of Labor of the Russian Federation of August 15, 2016 No. 16-5 / B-421. Average earnings are calculated in accordance with Procedure No. 62. When calculating average earnings, special attention should be paid to:

Determination of the settlement period;

Payments for the billing period (exclude payments specified in clause 4 of Procedure No. 62);

Calculation of average earnings taking into account bonuses;

Calculation of average earnings, taking into account increases in official salaries or allowances.

The completed certificate of average earnings for the employment service must be provided to the employee within three days from the date of his application in writing to the employer.

The full text of the letter can be found in the journal "Remuneration in a state (municipal) institution: acts and comments for an accountant" (No. 11, 2016).

Law of the Russian Federation of 19.04.1991 No. 1032-1 “On employment of the population in the Russian Federation”.

"Answers to the questions of the executive authorities of the constituent entities of the Russian Federation, exercising powers in the field of promoting employment of the population, on the application of the Rules for the registration of citizens in order to find a suitable job, the Rules for the registration of unemployed citizens, the requirements for the selection of suitable work, approved by the Decree of the Government of the Russian Federation of September 7, 2012 No. 891 "On the procedure for registering citizens in order to find a suitable job, registering unemployed citizens and requirements for the selection of a suitable job."

A certificate of average earnings for the employment center for 2020, you can download a sample and the form of which you can right here, are needed by a dismissed employee to receive benefits there. To do this, it must be correctly calculated and filled in. You can easily do this using our instruction, example and sample.

The procedure for issuing a certificate of average salary in 2020

A former employee needs data on his income at the labor exchange. With their help, he will be able to receive benefits a little less than his payment at your enterprise. Whereas without this information a minimum wage awaits him.

Such a report is not included in the list of mandatory documents issued upon dismissal. Therefore, if a person does not ask you anything, then the mountain is off his shoulders.

At what time is the accountant obliged to calculate the average payment and document the indicator:

1. If the employee just requested information, while still a member of the team, then it is provided to him on the last working day along with the work book and other papers;
2. If he comes later, then the accountant is given three days for everything (Article 62 of the Labor Code of the Russian Federation).

Draw your attention to! You cannot refuse a former employee, even if more than a year has passed since the dismissal. In this case, there is no time frame.

It is advisable to indicate the information on the letterhead approved by the letter of the Ministry of Labor dated August 15, 2016 No. 16-5 / B-421. But this is not an obligation. Firstly, each area can have its own forms. Secondly, you can arrange everything in any order.

But whichever option you choose, it should contain the following points:

• Information about the company (full name, TIN) or a private businessman;
• Full name of the employee;
• How long did he work for you;
• Average earnings, calculated based on the last three months before leaving;
• His work schedule: full or part-time, how many weeks, hours;
• Have there been any missing working hours in the last year. If any, please indicate dates and reason;
• The basis on which the salary calculations were made for the estimated time;
• Signatures of responsible persons (director, accountant) with decoding;
• Date of the report.

Extremely important! If your employee is fired for a negative article: truancy, drunkenness, etc. He will not need information, since the exchange in such cases pays only at face value.

Before drawing up the document, make a calculation of the average salary, based on the last three months of work. How to do this in more detail, read below. And prepare the employee's work schedule data for 12 months. They will be needed to complete the picture.

Rules for calculating average earnings for an employment center

The job exchange that your former employee visits is worried about his salary. Further benefits depend on it. That is why information about income for 3 months is required. It is extremely important to correctly calculate them. This is done according to the rules established by the Decree of the Ministry of Labor of the Russian Federation of 12.08.2003 No. 62.

You should start by finding the settlement period. This is usually three calendar months preceding the dismissal. If a person leaves the company, for example, in March, December, January, February are taken.

What charges to take into account:

• Everything related to earnings: salary, bonuses, allowances, interest on proceeds, length of service;
• Not monetary fees;
• District coefficients;
• Fees.

But not all income is worth counting, subtract the following:

• Disability certificate (for any occasion);
• Paid care for a disabled person;
• Vacation;
• Simple, which did not arise because of the employee;
• Day off;
• The person was released from work (payment of wages does not matter).

Imagine a situation where the above cases covered the entire billing period. Then the next months are taken, where there are at least some working days. But what if an employee just came in and immediately quit (less than 30 days have passed)? For calculations, take the time from the first working day to the last.

The next problem is which payments to include. Use all the income provided by the pay system in your company. But minus the listed funds for excluded intervals.

Be very careful about premiums. They are counted individually. Not all amounts will have to be taken into account. The following table will help you solve this question.

Bonus option	The procedure for inclusion in the average earnings
Monthly	The general principle is one issue for each bonus object. For example. A reward is given for every ten new clients. The dismissed person brought in 30 people and received three awards. Choose only one (large). And if he is awarded not only for clients, but also for a brilliantly designed logo. These are already two different objects. Consider both.
Quarterly or half year	Also, only one bonus is counted for each type of promotion. But the amount is divided by three or six months. Only what falls into the billing period will go to income.
Annual	Everything is divided by 12. From the received amounts, choose the months you need.

Important! Bonuses that fall on the exclusion days are still counted. In the case when the employee has worked for less than a month, incentives are added in proportion to the working days.

At the last stage, use the formula for calculating the earnings you need for the employment center (you can see a sample below).

* The number of days for the estimated time is found as follows: we add up the working days of all three months and divide by 3.

How to use the formula, explained more clearly with an example

Suppose that Polipova O.P. leaves from June 3, 2020. This means that we calculate wages for March, April, May. Her payments for this time are equal to 170,000 rubles.

1. According to the production calendar, we find the number of working days for the specified months. In our example, there are 60 of them.
2. Using this figure, we calculate the average number of days: 60/3 \u003d 20
3. We find the salary: 170,000 / 60 * 20 \u003d 56,666.67 rubles.

It remains now to indicate this figure in the help. Let's see a sample of how to do this.

An example of a certificate for calculating average earnings for an employment center

Filling out information on average income is usually straightforward. Pay attention to our line by line instructions, and you will find most of the answers there. Let's take the letterhead of the Ministry of Labor as a sample.

So what we write in the initial graphs:

• TIN, OKVED - these are standard data on the organization, they are in your registration documents;
• Full name of the employee, the date of his admission to your company and the date of dismissal;
• Full name of the enterprise, or the surname and initials of the employer-employer;
• The amount of the pre-calculated average payment (in numbers and in words).

• the number of weeks the dismissed person worked full-time;
• how much time worked part-time;
• The basis on which the shortened work schedule was applied.

The third set of lines is for marking dates when the employee skipped work. That is, these days, the usual earnings were not charged. This includes everything: leave (including childcare), sick leave or childbirth, truancy, downtime, etc.

The principle of filling out these columns is simple: we set the dates - from which to what date was absent, and, on the contrary, we prescribe the reason.

At the end, we list the documents on the basis of which the information on payments was taken. The certificate is completed by the signatures of the head and the chief accountant.

Important! The letterhead is optional. Each region has the right to develop and use a convenient form.

This material will tell you about the non-receipt certificate from the job center. You can read brief information on this topic.

Description

A person who has lost his job can contact the Employment Center to find a new one. This organization:

• Pays unemployment benefits.
• Engaged in the employment of citizens.
• Directs for retraining.

Obtaining a certificate is a free public service.

Unemployment benefit - two-time payments every month to citizens who have registered and re-register in the system once every thirty days.

However, not only those who need a new job can apply for help to the Employment Center. This organization issues a certificate to those categories of citizens who do not have unemployed status.

This document can be applied for:

• Citizens of the Russian Federation.
• Foreign citizens.
• Stateless persons.

The main condition will be the provision of all official papers.

You should come to get this document on the days of receiving citizens, so it would be better to find out the schedule of the Center in advance.

Where to get

Receiving:

• A certificate of non-receipt of unemployment benefits is issued by employees of the Employment Center located.
• The term of receipt should not be more than four working days.

You should write your data legibly if you fill out the application "by hand". This will help to avoid mistakes when drafting the document.

Documents for receiving

In order for you to be given such paper, you need to collect the following:

• Application of the established form.
• Your identity document ().
• Labor book (how to issue an extract from the labor book, read).

No more documents are needed.

You can order this paper only by applying personally with the documents. It is not possible to place an order through the website.

Where you may need it. Features of filling

Help is required:

• For registration.
• To receive .
• For other social benefits ().

In order to be eligible for any government charges, this document is required.

You may be interested in this. Certificate of average earnings:

Features of filling

A certificate about the lack of registration in the status of an unemployed person and non-receipt of benefits is drawn up on the letterhead of the Employment Center. This document should contain the following information:

• Full address and name of the Employment Center.
• The name of the official paper.
• Surname, name, patronymic of the citizen to whom the document is issued.
• Date of his birth.
• Passport data.
• Home address (read about the actual address).
• The text of the document, which confirms that the citizen is not registered at the Employment Center and does not receive benefits.
• Where the document is submitted.
• Position, surname, name, patronymic and signature of the person who issued the certificate.
• Date of issue.

There are no clear instructions regarding the form for filling out this document, so some details may change.

Example of filling

To obtain a certificate, a citizen should write an application addressed to the director of the Employment Center, here is his sample.

Results, a certificate from the Employment Center confirms the fact of non-receipt of assistance from the state in the form of monthly payments.