Certificate from the place of work for the employment center. What is a certificate of average earnings? Sample filling out a certificate of average earnings

When making a decision to reduce the number or staff, the employer must notify the employment center (clause 2 of article 25 of the Law of 19.04.1991 No. 1032-1 "On employment of the population in the Russian Federation") in the following terms:

• employer - organization - no later than two months; and in the event of a mass dismissal - three months;
• employer - individual entrepreneur - two weeks before the expected date of dismissal of employees.

The main criteria for mass layoffs are indicators of the number of dismissed workers in connection with the liquidation of enterprises, institutions, organizations, or a reduction in the number or staff of employees for a certain calendar period.
These include:
- liquidation of an organization of any organizational and legal form and form of ownership with a number of employees of 10 or more people;
- reduction in the number or staff of the organization's employees in the number of:

• 20 or more people within 30 calendar days;
• 100 or more people within 60 days;
• 300 or more people within 90 calendar days.

To report on the reduction or mass layoff of workers, it is necessary to submit, respectively, the form "Information on the released workers" or the form "Information on mass layoffs".

In addition, the employment center must be informed about the introduction of part-time work or the suspension of production. Such information must be transmitted within three working days after the decision is made to hold the relevant events.

Information about the release of workers and the introduction of part-time work is transmittedto the employment center at the place of registration of the enterprise (organization), including in the case of registration of the laid-off employee in another district of the Ryazan region.

• Form "Information about the released workers"
• Sample of filling out the form "Information about the released workers"
• Form "Information on mass layoff of workers"
• Sample filling out the form "Information on the mass layoff of workers"
• Form "On the introduction of part-time work, temporary suspension of work (simple), granting employees unpaid leave"
• A sample of filling out the form "On the introduction of part-time work regimes, temporary suspension of work (simple), granting employees unpaid leave"

In order to ensure uniform approaches when registering citizens in order to find a suitable job, the letter of the Ministry of Labor and Social Protection of the Russian Federation of August 15, 2016 N 16-5 / B-421 recommended form of a certificate of average earnings for the last three months at the last place of work.

The certificate is provided on letterhead or with a corner stamp of the organization indicating the legal address.

The employment service accepts for consideration certificates of average salary if the necessary details are available:

1. Full name, address of the organization and telephone number of the accounting department that issued the certificate;

2. Signatures of the head and accountant with the decryption of their names;

3. Outgoing number and date of issue of the certificate;

4. Clear print impression.

• Form of certificate of average earnings for the last three months at the last place of work (service)
• A sample of filling out a certificate of average earnings for the last three months at the last place of work (service)
• Recommendations for filling out a certificate of average salary (monetary allowance) to determine the amount of unemployment benefits and scholarships

In the requirements for a candidate for a vacancy, it is necessary to take into account all the points that would help the inspectors of the employment service to select the necessary applicant for the employer:
the name of the profession (position);
complete and accurate information about education, qualifications, skills, knowledge, work experience, etc .;
special requirements, which may include the presence of business trips, the need to work overtime and on weekends, etc.;
the actual wages (including bonuses, allowances, etc.) at the enterprise, organization for the required professions (positions);
contact phone number, address of the enterprise, organization, address of the direct place of work of the candidate (if there are branches, production facilities, structural divisions in other areas of the city);
FULL NAME. a representative of an enterprise, organization or an inspector of the personnel department who are selecting and hiring personnel.
In order to prevent discrimination in the labor market, information is prohibited on vacant jobs or vacant positions on any direct or indirect restriction of rights or on the establishment of direct or indirect benefits depending on gender, race, skin color, nationality, language, origin , property, family, social and official status, age, place of residence, attitude to religion, beliefs, affiliation or non-affiliation with public associations or any social groups, as well as other circumstances not related to the business qualities of employees, except in cases where in which the right or obligation to establish such restrictions or advantages is provided for by federal laws (clause 6 of article 25 Law of the Russian Federation of 19.04.1991 No. 1032-1 "On employment in the Russian Federation").

Sometimes, various institutions require a person to prove the level of their earned income. Each organization has its own form, according to which the document on income is filled out, but it can also be drawn up in free form - there are no special requirements for it, but it is worth adhering to certain rules for filling it out.

But, there are other regulations, focusing on which the term is extended to three days, These include:

1. order of the Ministry of Labor under the number 182n;
2. Part 2 of Article 4.1 on social insurance of citizens.

IN certificate on form 182n contains full information about the income received by the employee for a certain period, here it is indicated:

• wage;
• remuneration for work;
• other payments.

The period for which the certificate is issued is 2 years, taking into account that part of the year that is also worked out.

Help term is not taken into account when the employee:

• was on maternity leave;
• was disabled;
• could not carry out activities, for example, for medical reasons;
• looked after the child.

In this case, these periods are indicated in the document on a separate line.

If the employee did not work before dismissal for the above reasons, then the employer indicates in the certificate the years that preceded the non-working year.

For visa processing

A certificate of average income is required for citizens who wish to obtain a visa. The company draws up a certificate on official letterhead, which contains basic information about the organization, full name, phone number, location and others, if any.

The certificate is filled in free form, but in order for this document not to be rejected at the embassy, \u200b\u200bit is necessary to comply with the following conditions for filling it out:

1. Place of work, position held. It is desirable that the term of employment in one place be more than a year.
2. There is an average monthly income for a period of 3 months to 2 years.
3. The vacation period coincides with the date of the planned trip (this should also be reflected in the text of the certificate).
4. The certificate is certified by the signatures of the head and the chief accountant.
5. The document is stamped with the seal of the institution.
6. In the lower left corner, you should indicate the phone number of the immediate supervisor or the personnel department - they can be called to check the data specified in the certificate provided.
7. The document must contain the date of its registration and the serial number.

From IP

The document issued by an individual entrepreneur to an employee is drawn up in any form. But, it must indicate certain details:

• data on the registration of a person as an individual entrepreneur;
• date of preparation;
• number;
• Full name, duration of employment, position and average earnings of an employee;
• the place where the certificate will be presented (in this paragraph you can write "At the place of demand");
• Full name of an individual entrepreneur, his personal signature;
• stamp impression, if any.

For the Employment Center

If a certificate is required to be submitted to the Employment Center, then it can be obtained upon dismissal, in accordance with articles of the Labor Code under numbers 140 and 62. The document can also be obtained after dismissal, for this it is enough to write and transfer it to the employer:

1. personally;
2. by sending by mail (with acknowledgment of receipt);
3. by asking a trusted person (notarized power of attorney is required).

The certificate form is called 182n. It indicates the average wage over the last 2 years from the last place of work.

You can download a sample certificate on Form 182n free of charge.

Help, which indicates data on average earnings for last 3 months, most often provided to the social protection authorities for a person to receive subsidies or benefits.

A document is drawn up according to the same principles as similar ones:

• information about the company and data about the employee are indicated;
• the time and schedule of work is noted;
• data on average monthly earnings are registered;
• the document is certified by the signatures of the accountant, director and the seal imprint, if any.

About transferring salary to the card

As a rule, such a document is required in case bailiffs arresting the mapwhere the employee's salary is transferred.

According to the law, after a court decision is made, no more than 50% of the average monthly earnings can be deducted from the card on account of any debt (in exceptional cases, the amount increases to 70%).

If these funds are the only income, then you can apply to the bailiffs on partial withdrawal of the arrest from the account, thus obtaining the opportunity to use the funds.

In addition to the standard list of documents, you should provide an account statement and a certificate of average monthly earnings containing the following information:

1. details and name of the enterprise;
2. Full name of the bailiff, who is entrusted with conducting the case;
3. Full name of the cardholder (employee), position held by him, duration of employment, amount of payments;
4. account number, name and branch of the bank where the employee's salary is transferred;
5. the signature of the accountant and the manager;
6. company seal.

A certificate of average salary may be required for submission to various institutions. To obtain it, the employee must contact the accounting department or the personnel department of the enterprise and leave his application there.

After receiving the document, be sure to check the relevance and accuracy of the specified dataotherwise the certificate will be considered invalid.

Learn how to properly issue a certificate for a visa from the video:

A certificate of average earnings for determining unemployment benefits is one of the components of the required package of documentation submitted to the Employment Center (CPC) when registering an individual as unemployed. Such a need arises when looking for employment through specially authorized organizations from the state.

Certificate of average earnings for determining unemployment benefits

Many Russians face the loss of their main job, especially in the context of the economic crisis that is still making itself felt. Having high qualifications, extensive experience in a certain field of activity, people still cannot always immediately find a suitable job for themselves. At the time of their search for work, individuals turn to labor exchanges for two main reasons - assistance from the state in finding and getting. To establish a general procedure for registering such citizens and more efficient operation of services, special legislation has been developed.

The main legal regulations governing legal relations arising between the state and unemployed persons are:

1. in paragraph 3 of article 37, it fixed the most important prerogative of the population - protection from unemployment. Taking this topic into a separate clause of the main law of the country indicates the interest of the state itself, the existing degree of importance of the regulated issue.
2. provides for the procedure for classifying individuals as unemployed (Article 3), terms, the main list of guarantees. Lists the necessary documents for registration of status for various groups of applicants.
3. developed a certificate of average unemployment wages and a form required by the CPC. But if the employer independently drew up a certificate and at the same time entered all the essential materials to establish the amount of compensation, then there is no reason for remission.

What needs to be reflected in the certificate of average earnings for the employment center

establishes a specific algorithm for acquiring the status of unemployed in Russia. A.2. of the aforementioned article contains a list of the necessary documentation for recognizing an individual as unemployed - an identity card, a work record book, a salary certificate for the last quarter of work. For those looking for a job for the first time, you only need an identity card and the fact of having an education.

The certificate of average salary required by the exchange to determine unemployment benefits in 2020 must include the following materials:

• institution stamp;
• activity code;
• the name of the document itself;
• to whom it is issued;
• term of working activity;
• average pay for the last quarter;
• the number of weeks worked;
• the presence of time intervals that are not related to the period of paid labor activity;
• payment papers, which are the basis for calculating payment volumes;
• facsimile of the manager and accountant;
• number.

Thus, the content of the salary certificate for determining the amount of unemployment benefits in 2020 is clearly fixed in the current legislation, and the lack of established information can become a factor in remission.

An example of filling out a certificate of average earnings for an employment center

Has no formal requirements for registration. The manager has the right to fill out the form at his own discretion. The key point is the content, which makes it possible to establish the amount of unemployment payments on its basis. There are two types of samples of such paper. So, a certificate of average earnings for determining unemployment benefits is a sample of the Ministry of Labor and its own form developed by each region.

The state offers the following example:

1. In the upper right corner there is a seal with the presence of information. To the left of it is the taxpayer number and economic activity code.

Company letterhead or corner stamp INN 1314056784__________________
indicating the legal address

OKVED _________ 56.10_____________

REFERENCE about average earnings to determine the amount of benefits for
unemployment (scholarships)

1. After that, the personal information of the worker is registered, the period of time from which the work activity was carried out, and when it ended at a particular enterprise.

Issued gr. Zimina Irina Petrovna ______________________________________________

that he (she) did (la) work, passed (la) service

from____________ 09/23/2008 _________by________________ 01/13/2020 ________________

________________ Astori Restaurant ______________________

Average earnings over the past three months amounted to ____ 45768___ rub. _____ 35____ cop.

Forty-five thousand seven hundred sixty-eight rubles thirty-five kopecks ______________

1. Then the information on the number of weeks worked for the preliminary suspension of the year is entered. The regime of labor activity is prescribed, the time intervals during which the worker did not receive a salary.

In the 12 months preceding dismissal, had 35 calendar weeks of paid work (service) (includes the periods for which wages (pay) were paid and worked (s) on a full-time basis (week): _ 8 _ hour.work day, _ 5 _ day.week from ____________ to ____________ specify: the number of working hours per day and the number of working days per week.

The certificate was issued on the basis of: Settlement statements No. 3-7 for 2017, No. 1-2 for 2020

1. Mandatory signatures and their decoding.

A certificate for unemployment benefits, a sample of filling in the regions, may be somewhat different. However, in general, its content will not differ. Only an alternative order of information, the issuance of a wider range of information is possible.

When do you need a certificate of average earnings

The above paper is not a necessary document when registering as unoccupied in the CPA. However, it is it that determines the future amount of payments. For this reason, it is in the interests of the individual himself to obtain the paper and present it to an authorized institution. Otherwise, the amount of compensation will be 850 rubles - the lower limit set by the Government.

A certificate of average earnings to determine the amount of unemployment benefits will not make sense to provide when a worker is dismissed for a shameful factor, that is, through his own fault (drunkenness, frequent delays and other moments). In this case, the applicant for payments can only be counted on with their minimum amount.

For what period is it necessary to indicate information

Employment Law defines a specific time frame over which salary information is provided. This is the last three months of the preliminary resignation procedure. It is the amount of payments of this time that will subsequently affect the amount of compensation for unemployment.

If the employer deliberately provides incorrect information, then you should expect. Inaccurate information in the certificate always entails many problems for both the employer and the unemployed.

The employer's responsibility for the failure to issue a certificate of average earnings at the request of the employee

Issuance of a certificate refers to the responsibilities of the manager. According to article 62, he undertakes, at the request of the worker, to draw up all documentation related to work activities within three days.

If the above document is not issued, the employee has the right to seek protection in the labor inspectorate, prosecutor's office, court. Among other things, the liability of the employer, specifically provided for in this regard, applies, namely Art. 5.27 establishes a warning or penalties for an official entity from one thousand to five thousand rubles, for a legal entity - from 30 to 50 thousand rubles.

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 the 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 / B-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

Currently, 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 accrued 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 for 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) period of payment - in the amount of the minimum amount of unemployment benefits, 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 employee's earnings are 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 08.06.2006 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 in form 182n is included in the package of mandatory documents that the employer must issue to the retiring employee. This unified form was approved in 2013 - it replaced the previously existing 4n template, in the sections of which it was impossible to indicate the reasons for the employee's disability (the updated version of the certificate will contain more detailed information on this part).

Files

ATTENTION! The Ministry of Labor, by order of January 9, 2017 No. 1n, amended certificate 182n. Corrected items 3 and 4 of the reference and footnote "3". A distinction was made on the payment of insurance premiums in the period until December 31, 2016 and from January 1, 2017. Changes have been made in connection with the transition of social. payments under the control of the Federal Tax Service.

Dismissal documents

The dismissal of any employee occurs only after the head of the enterprise signs the corresponding order. Based on it, the accounting specialist calculates the estimated payments, and the personnel department employee prepares a package of necessary documents. The latter include the original work book (including the insert) and the 2-NDFL certificate prepared by the accountant and the certificate in form 182n.

Certificate issuance period

The employer can issue a certificate to the employee either on the last day of his work at the enterprise (without a preliminary statement from the subordinate), or, if there is an application, no later than three days after the employee's written request is registered in the company's internal documents.

At the same time, when exactly the person left the organization does not matter - the employer is obliged to issue a certificate, even if more than one year has passed since the moment of dismissal.

Can the employer refuse to issue a certificate

The employer does not have the right to refuse a retiring employee to receive a certificate 182n, if a corresponding application has been received from him. In case of violation of this provision of the law, the former employee of the enterprise has the right to apply for the establishment of justice to the labor inspectorate or the court.

Why do I need help 182н

The certificate gives information about the income that the employee received in the last two years of work (or less if he worked at the enterprise for a shorter period). These data are needed for further accrual of various social benefits and benefits guaranteed by the state to a person, such as:

• compensation to persons on sick leave;
• pregnant and giving birth women;
• those citizens who care for children until they reach the age of one and a half.

Who issues certificate 182н

This document is usually formed by a specialist in the accounting department of the employing enterprise, i.e. the employee who has access to information about the salary of the leaving employee. The form is formed on the basis of the accounting data and statements of the policyholder.

After drawing up, the certificate must be signed by the director of the organization and the chief accountant.

Their signatures will indicate that all data entered into the document is up-to-date and reliable.

How are compensation payments made based on the certificate

To calculate the above types of compensation, the employee's average earnings per day is taken, which makes it possible to correctly calculate the temporary disability benefit (if there is, of course, a good reason for it, since any absence from the workplace must be confirmed by the necessary documents).

The formula for calculating the average daily salary since 2013 is as follows:

SDZ \u003d OZ: CODE - DIP

where: SDZ - average daily salary,
OZ - total salary (for two years);
THE CODE - the number of days worked according to the calendar (for two years);
DIP - days of maternity leave, childcare and sick leave.

Small explanations for the formula:

• OZ. This includes all funds that were issued to the employee, provided that contributions to the Pension Fund and the Social Insurance Fund were paid from them. Calculation period: two years before dismissal or maternity leave.
• THE CODE. This parameter takes into account all the days actually worked for a two-year period, but it is also possible to fill in additional lines for other periods of time, if they include, for example, maternity leave.
• DIP. According to the law, during the time that an employee spends on sick leave, maternity leave or childcare leave, the average monthly wage is retained. However, these days are not included in the billing period, since no deductions were made from these payments to extra-budgetary funds.

How to draw up a document

Despite the presence of a standard unified form, the design of the form 182n is at the mercy of the compiler. Information can be entered into it by hand (with a ballpoint pen of any dark color, but not with a pencil) or filled out on a computer, on a letterhead (conveniently, the document contains all the necessary details of the employing company) or on an ordinary A4 sheet.

It is not necessary to stamp the certificate using a stamp, since since 2016, legal entities, as before, and individual entrepreneurs are exempted from the requirement of the law to certify their documentation using stamp products (unless this norm is spelled out in the internal local acts of the company).

The only condition that must be strictly observed: the presence of "live" autographs of the head of the enterprise (or a person authorized to act on his behalf), as well as the chief accountant (while the use of facsimile signatures, ie, printed in any way, is excluded).

Help is usually done in one copy, but if necessary, the employer can issue certified copies in the required quantity.

Is it possible to make corrections

Errors, inaccuracies and blots in the document are unacceptable. If there are any, it is not worth correcting them, it is better to fill out, endorse and issue a new document to the employee, in which everything will be written correctly and without errors.

Document structure

Form 182n consists of several sections.

1. The first includes information about the organization that issued the certificate,
2. in the second - information about the employee for whom it is intended,
3. the third section of the certificate reflects data on wages for the last two years, with which insurance payments were made to the Pension Fund and Social Insurance Fund,
4. in the fourth - about those periods for which payments to extra-budgetary funds were not made (for example, while on sick leave).

A sample of a certificate for form 182n

Filling in information about the insured

At the very beginning of the document, the date of issue of the certificate is indicated, as well as its number according to the employer's internal document flow. Next, the full name of the enterprise (with a decrypted organizational and legal form) is written, as well as the name of the local territorial social insurance fund in which it is served. Then, in the form, you should indicate the organization's subordination code (it can be found in the notification sent by the FSS or on the website of this structure), its TIN and KPP, address and a valid telephone number for communication.

Filling in data about the insured person

After all the necessary information about the company is indicated, the form must be filled with information about the employee: his full name, data from the passport (series, number, where and when issued), registration address at the place of residence (here in the "subject" indicate the region, region or republic of the Russian Federation) and the number of the pension insurance certificate ().

Filling in payroll data

In the third part of the form, in order (starting from the year when the employee got a job in the organization), the periods and amounts (in numbers and words) of the wages issued are entered. As already mentioned above, only the amount of income of an employee of the enterprise is taken into account here, for which accruals were made in the FSS and PFR.

It should be noted that there is a specific limit for each year.

For example,
for 2016 year, the amount entered here should not exceed 796 thousand rubles. - deductions to the Pension Fund of the Russian Federation, 718 thousand rubles. - deductions to the Social Insurance Fund.
For 2017: 876 thousand rubles. - deductions to the Pension Fund of the Russian Federation, 755 thousand rubles. - deductions to the Social Insurance Fund.

If the employee has not worked for a full calendar year, information must be entered in the certificate only for those months that he was listed in the company.

Filling in data on the days of temporary disability

In the fourth section, one should also indicate in order the time periods when the employee was disabled (indicating the specific dates (in numbers and words) of the beginning and end of each period and their duration). Here it is necessary to enter the name of the period (i.e. the officially confirmed reason for which he was absent from the workplace). Finally, the document is signed by the director and chief accountant of the company.