Employees with shift schedules usually have a summarized accounting of working hours. Average earnings for the employment service then calculate from the average hourly earnings, and not the average daily. To do this, determine how many hours the employee worked, and then calculate the average monthly number of hours (clause 8 of the Procedure for calculating average earnings)

• 
  Average earnings

1/4 of the bonus based on the results of work for the year must be included in the calculation, regardless of when it is accrued.

• 
  List your average earnings . This indicator is needed for the employment service to determine the amount of unemployment benefits. Calculate the average earnings from the amounts that the company accrued to the employee for the last 3 months of work before the dismissal. The procedure for calculating average earnings was approved by the Decree of the Ministry of Labor of Russia dated August 12, 2003 No. 62 (hereinafter referred to as the Procedure). It differs from the calculation of average earnings for vacation, travel and benefits.
• 
  When calculating average earnings, take into account not only the salary . You must also include in the calculation:

• 
  bonuses, including annual bonuses;
• 
  surcharges and surcharges to tariff rates;
• 
  salary given to a person in any non-monetary form;
• 
  remuneration, fees, other payments.

• 
  Exclude from the total number of days worked illness, maternity leave, business trips, vacations, downtime, additional days off for care, etc., and payments accrued during this period (clause 4 of the Procedure). But the employee may have worked less than three months or received no pay for the last three months of work.

• 
  How to calculate earnings in non-standard situations, consider the examples.

• 
  IN billing period no business days. It is possible that the entire billing period consists of days that must be excluded. For example, if an employee before dismissal was on maternity leave, parental leave, or took a vacation at her own expense. Then take for calculation the previous three months when the employee had income ( Clause 5 of the Order).

• 
  Average earnings for employee benefits calculated according to other rules

EXAMPLE 1.

The employee left on September 3rd. In the billing period from 06/01/16 to 08/30/16, the employee was on parental leave, and before that she was on maternity leave. The last month in which there was a salary was August 2015.Then the billing period will be 06/01/15-08/30/15.

The work schedule is five days a week. In the billing period 66 working days (22 + 23 + 21).

In July 2015, an employee was on sick leave for 3 working days. She worked 63 days (66 - 3). The salary for this period is 151,420 rubles.

Average daily earnings - 2403.49 rubles. (151,420 rubles : 63 days).

The average monthly number of working days is 22 days. (66 days : 3 months).

Average earnings per month - 52,876.78 rubles. (2403.49 rubles × 22 days.). Write it down in the help for the employment service.

• 
  The employee worked less than a month. When an employee quits in the same month that the company hired them, calculate the average earnings from the earnings for the month of the termination. Divide the earnings by the number of days the employee worked (clause 6 of the Order).

E.A. answered the questions. Shapoval, lawyer, Ph.D. n.

Filling out a certificate to the employment service for a former employee

We have already told you in what terms and what kind of salary certificate for registration at the employment center to issue to a resigning employee.

And now we will answer questions about filling in 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 his severance pay upon dismissal?

: No, because the average salary for filling out a certificate for the employment center is calculated according to special rules m Order, approved. Decree of the Ministry of Labor of August 12, 2003 No. 62 (hereinafter - Procedure 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 accrued

ON THE. Orlova, Kaluga

The employee asks for a salary certificate for the employment agency. Due to financial difficulties, his salary has not been accrued for the last 4 months. What kind of income should be indicated?

: If an employee works, you are obliged to accrue and pay him salaries from 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 norm of working hours is worked out per month Art. 133 of the Labor Code of the Russian Federation. In addition, the salary that you were obliged to accrue 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 accrue and pay to him.

FROM AUTHENTIC SOURCES

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

“ The salary for the time actually worked must be accrued 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 salary accrued to the employee for the hours worked.

We determine the billing period if the woman was on maternity leave

HELL. Sidorova, Kazan

The employee is on leave to care for a child up to 3 years and does not work. She went on maternity leave from 03/26/2012. In June 2015, she resigns of her own accord. 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 billing period (December 2014 - February 2015), had no 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 Clause 5 of Order No. 62. In your case it is December 2011, January and February 2012.

We calculate earnings for six days

L.I. Volkov, 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 exclusion periods within 3 months before his dismissal (he quit on June 22, 2015)?

: Earnings are calculated like this Clause 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 according to the schedule "day after three"

A.I. Vasilyeva, Kolomna

The employee works according to the schedule "day after three". His salary for 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 salary to indicate in the certificate for the labor exchange?

: The average earnings with summarized accounting is calculated as follows Clause 8 of Order No. 62.

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

We indicate in the certificate the vacation at our own expense

O.I. Proskurin, Moscow

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

: Those who had a paid job before the onset of unemployment are entitled to unemployment benefits. paragraph 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 working week);
• <или>on a part-time basis (part-time work week) converted to 26 weeks with full-time work (full work week).

Therefore, employment centers in some regions require that the number of paid weeks of work, as well as unpaid periods, be indicated in the certificates, 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 Department of Labor and Employment of Moscow No. 638 dated November 6, 2014 (Attention! PDF-format):

• the period of work in your organization from the day of employment 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;
• vacation period 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 up to 3 years. Should maternity leave and parental leave be included during paid employment?

: Maternity leave is included in paid employment. After all, a woman does not work for a good reason and receives benefits during this time at the expense of the FSS articles 255, 256 of the Labor Code of the Russian Federation. But leave to care 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 AUTHENTIC SOURCES

“The period of paid work excludes leave at one’s own expense, leave to care for a child up to one and a half and up to 3 years, downtime due to the fault of the employee, absenteeism, including weekends and non-working holidays pertaining to these periods. These periods must be reflected in the certificate.

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

How to determine the period of paid work

M.A. Yudin, Krasnodar

An employee who worked 40 hours a week asks for a certificate for the employment center according to the submitted sample. In it, in addition to earnings, it is required to indicate the number of calendar weeks of paid work before dismissal for the last 12 months of work. How to determine their number if the employee was fired on 06/01/2015? Can we not include this information in the certificate?

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

FROM AUTHENTIC SOURCES

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

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

Department of Labor and Employment of the Population of Moscow

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 any. paragraph 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 THE. Konovalova, Barnaul

The employee left on 06/29/2015. We give her a certificate for the labor exchange. She is within last year worked for 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 this: 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 the model approved in the region, in which you also need to indicate the period of work on a part-time basis, converted to a full day (week), then recalculate how many full weeks it will be.

FROM AUTHENTIC SOURCES

“ If the employee worked part-time, then the number of paid weeks during the 12 months before the dismissal is calculated pro rata. For example, an employee worked part-time for 4 hours a day (20 hours a week), then this would be 1/2 week (if the normal working week is 40 hours)” .

Department of Labor and Employment of the Population of Moscow

You can also use the following formulas.

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

STEP 2. Determine the number of complete weeks.

Your employee has a working time ratio of 0.4 (16 hours / 40 hours) and a total of 20 weeks (20.8 weeks = 52 weeks x 0.4).

How to count 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 basic and additional annual leave from the weeks of paid work in the certificate for the exchange?

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

Also, the period of annual leave (basic and additional) should not be excluded. After all, on vacation, the employee retains the place of work (position) and is paid the average salary to Art. 114 Labor Code of the Russian Federation.

We reflect in the certificate idle time due to the fault of the employer

V.A. Zvereva, Krasnodar

The employee did not work from December to August due to downtime due to the fault of the employer. Simple paid. Do I need to include downtime in calendar weeks of paid work?

: 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, downtime due to the fault of the employer is paid articles 72.2, 157 of the Labor Code of the Russian Federation. Therefore, 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 paragraph 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 an employee on April 27, and on June 22 he was reinstated by a court decision and the average monthly salary was calculated for the period of forced absenteeism. On June 30, he himself resigned. What months should be taken to calculate earnings for the labor exchange? Is the period of forced absenteeism included in the period of paid work?

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

• <или>preceding the month of dismissal;
• <или>including the month of dismissal, if the dismissal was on the last day of the month and when calculating the average salary is higher than when calculating for the previous 3 months a Decision of the Supreme Court of January 24, 2006 No. GKPI05-1523.

Since in this situation the day of dismissal falls on the last day of the month, 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, which will be more. At the same time, keep in mind that the average earnings for the time of forced absenteeism and the period for which it is accrued (in your case, this is the period from April 27 to June 21) are excluded from the calculation sub. "a" p. 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 calculated one. Clause 5 of Order No. 62.

However, this period must be taken into account when determining the number of weeks of paid work. After all, forced absenteeism arose from an employee through 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 the average salary, 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. Is it necessary to include the period of sick leave in the number of weeks of paid work in the certificate for the employment center?

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

The amount of unemployment benefits, as well as scholarships paid to persons dismissed from organizations during the period vocational training, retraining and advanced training in the direction of the employment service, directly depends on the salary of a citizen at his last place of work. So do not be surprised if a former employee asks you to draw up a certificate of average salary for him. And what amount should be indicated in it, we will tell you in the article.

Base for calculation

The procedure for determining the amount of unemployment benefits and the above scholarships is prescribed in the Law of the Russian Federation of April 19, 1991 No. 1032-1 “On employment in Russian Federation(hereinafter referred to as the Law on Employment). When registering with the employment service, a citizen must submit a package of documents, which also includes a certificate of average earnings for the last three months at the last place of work (clause 2, article 3 of the Employment Law). And since 2009 federal law dated December 27, 2008 No. 287-FZ “On Amending the Law of the Russian Federation “On Employment in the Russian Federation”, the amount of unemployment benefits paid to persons dismissed due to a reduction in staff or staff and at their own request is the same.

Note that the employer is obliged to issue a salary certificate to the former employee free of charge no later than three working days from the date of application (Article 62 of the Labor Code of the Russian Federation). At the same time, at the legislative level, a sample of such a certificate is not approved, therefore, employment centers often accept information in the forms established by them.

Please note: in all cases, the amount of payments increased by the size of the district coefficient should not be lower than the minimum amount of the benefit and cannot exceed its maximum amount (clause 1, article 29, clause 1, article 33 of the Employment Law). At the same time, in 2009, the minimum unemployment benefit is 850 rubles, the maximum is 4,900 rubles. (Clause 1 of the Government Decree of 08.12.2008 No. 915).

Table 1

The dependence of the amount of social payments of an unemployed citizen on the average earnings of citizens who, during the 12 months preceding the onset of unemployment, had paid work for at least 26 calendar weeks

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Please note that citizens who have terminated an employment contract with an employer - individual, the amount of unemployment benefit and the periods of its payment are determined in accordance with the provisions of paragraph 2 of Article 30 and paragraph 1 of Article 34 of the Employment Law. Unemployment benefit in this case during both the first and second 6-month periods should be calculated in the amount of the minimum amount of unemployment benefit, increased by the district coefficient.

Calculation of average earnings

Legal act

The procedure for calculating average earnings for submission to employment centers differs from the rules for calculating payments for vacations, business trips and temporary disability benefits. In this case, one should be guided by the Procedure for calculating average earnings to determine the amount of unemployment benefits and scholarships paid to citizens during the period of vocational training, retraining and advanced training in the direction of the employment service, approved by the Decree of the Ministry of Labor of August 12, 2003 No. 62 (hereinafter - the Procedure ).

The Procedure in question is used to determine the amount of the following payments (clause 1 of the Procedure):

• unemployment benefits, including during the period of temporary disability of the unemployed person and during his participation in public works;
• scholarships during the period of vocational training, advanced training, retraining in the direction of the employment service, including during the period of temporary disability.

Billing period

In this case, the average employee's earnings are calculated for the last 3 calendar months - from the 1st to the 1st day preceding the month of dismissal (clause 3 of the Order). At the same time, according to paragraph 4 of the Procedure, the time (and amounts accrued during it) are excluded from the billing period when:

• the employee retained average earnings;
• the employee received temporary disability benefits or maternity benefits;
• the employee did not work due to downtime caused by the fault of the employer, or for reasons beyond the control of the employer and employee;
• the employee did not participate in the strike, but due to this strike he was unable to fulfill his labor duties;
• the employee was provided with additional paid days off to care for disabled children and those disabled since childhood;
• the employee was released from work with full or partial retention of wages or without payment in accordance with the law;
• the employee was provided with days of rest (time off) in cases established by law.

The question arises: what if the employee for the billing period did not have actually accrued wages or actually worked days, or did this period consist of time excluded from the billing period? In this case, one should proceed from the amount of wages accrued for the previous period of time, equal to the estimated one (clause 5 of the Procedure).

Payments included in the calculation

To calculate the average earnings, all types of payments provided for by the remuneration system are taken into account.

Document Fragment

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Clause 2 of the Procedure for calculating average earnings for determining the amount of unemployment benefits and scholarships paid to citizens during the period of vocational training, retraining and advanced training in the direction of the employment service

To calculate the average earnings, all types of payments provided for by the remuneration system used in the relevant organization, regardless of the sources of these payments, are taken into account, which include:

• a) wages accrued to employees at tariff rates (official salaries) for hours worked;
• b) wages accrued to employees for work performed at piece rates;
• c) wages accrued to employees for the work performed as a percentage of the proceeds from the sale of products (performance of work, provision of services), or commission;
• d) wages paid in non-monetary form;
• e) monetary remuneration accrued for hours worked to persons holding public office;
• f) accrued in the editorial offices of the media and art organizations, the fee of employees who are on the payroll of these editorial offices and organizations, and (or) payment for their work, carried out at the rates (prices) of the author's (staged) remuneration;
• g) wages accrued to teachers of primary and secondary vocational education institutions for teaching hours in excess of the reduced annual teaching load (it is taken into account in the amount of one tenth for each month of the billing period, regardless of the time of accrual);
• h) the difference in official salaries of employees who transferred to a lower-paid job (position) while maintaining the amount of the official salary at the previous place of work (position);
• i) salary, finally calculated at the end of the calendar year, due to the wage system (it is taken into account in the amount of one twelfth for each month of the billing period, regardless of the time of accrual);
• j) allowances and additional payments to tariff rates (official salaries) for professional skills, class, qualification category (class rank, diplomatic rank), length of service (work experience), special conditions for public service, academic degree, academic title, knowledge foreign language, work with information constituting a state secret, combining professions (positions), expanding service areas, increasing the volume of work performed, performing the duties of a temporarily absent employee without releasing from his main job, leading a team;
• k) payments related to working conditions, including payments due to regional regulation of wages (in the form of coefficients and percentage bonuses to wages), increased wages for hard work, work with harmful and (or) dangerous and other special conditions labor, for work at night, payment for work on weekends and non-working holidays, payment for overtime work;
• l) bonuses and remuneration, including remuneration based on the results of work for the year and a one-time remuneration for the length of service;
• m) other types of payments in accordance with the remuneration systems in force in the organization.

At the same time, wages finally calculated at the end of the calendar year should be taken into account in the amount of one twelfth for each month of the billing period, regardless of the time of its accrual.

When determining the average earnings, bonuses and remuneration actually accrued for the billing period are taken into account in accordance with paragraph 9 of the Procedure (see Table 2).

The question arises: how to take into account bonuses if the time for the billing period has not been fully worked out or periods have been excluded from it in accordance with clause 4 of the Procedure? In this case, bonuses and remuneration are taken into account in proportion to the time worked in the billing period. The exception is monthly bonuses paid together with wages for a given month (clause 9 of the Order).

Calculation order

The average salary of an employee is determined as follows (clause 7 of the Procedure):

At the same time, the average monthly number of working days in the billing period is determined depending on the duration of the working week established in the organization.

In turn, the average daily earnings are calculated by the formula:

Example 1

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The employee, dismissed on 08/26/2009, asked the employer to issue him a certificate of average wages to submit to the employment center. Calculate the average wage of an employee, provided that:

• billing period - from 05/01/2009 to 07/31/2009;
• the number of working days in the billing period - 63 days;
• the number of actually worked days in the billing period - 60 days;
• salary in the billing period - 31,500 rubles.

When an employee is assigned part-time work (part-time work week, part-time work day), the average daily wage is calculated in the following order:

When determining the average earnings for an employee who has a summarized record of working time, the average hourly earnings are used (clause 8 of the Procedure):

In this case, the average salary of an employee is determined by the formula:

The average monthly number of working hours in the billing period is calculated depending on the duration of the working week established in the organization.

The question arises: what if the employee for the billing period and before the billing period did not have actually accrued wages or actually worked days? In this case, the average earnings should be determined based on the amount of wages actually accrued for the days worked by the employee in the month of dismissal (clause 6 of the Procedure).

If there was a salary increase

With an increase in salaries in an organization, the average earnings of employees are increased in the following order (clause 10 of the Order):

Example 2

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The employee, dismissed on 08/28/2009, asked the employer to issue a certificate of average wages to be submitted to the employment center. Calculate the average wage of an employee, provided that:

• the billing period from 05/01/2009 to 07/31/2009 has been fully worked out;
• the number of working days in the billing period - 63 days. (19 days + 21 days + 23 days);
• there was an increase in salaries during the billing period. Wages in the billing period amounted to: 35,200 rubles. (10,000 rubles + 12,600 rubles + 12,600 rubles).

Footnotes

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The calculation of average earnings is carried out on the basis of the Decree of the Ministry of Labor and Social Development of the Russian Federation dated August 12, 2003 No. 62 “On Approval of the Procedure for Calculating Average Earnings for Determining the Size of Unemployment Benefits and Scholarships Paid to Citizens during the Period of Professional Training, Retraining and Advanced Training in the Direction of Authorities Employment Services”, registered with the Ministry of Justice of the Russian Federation on October 23, 2003 (registration No. 5196).
The certificate must be issued by the employer in accordance with the requirements "GOST R 7.0.97-2016. National standard of the Russian Federation. System of standards for information, librarianship and publishing. Organizational and administrative documentation. Documentation requirements"(approved by the Order of Rosstandart dated 08.12.2016 No. 2004-st) and contain the following details: corner stamp, round seal, certification certificate, signatures of the head and chief accountant with decoding, identification number (TIN) of the taxpayer. In the absence of legal entity corner stamp, in the upper left corner the certificate must contain the following information: the name of the legal entity, the name of the higher authority, if any, legal address, telephone number. If the employer does not have the position of chief accountant, the certificate can only be signed by the head.
In accordance with clause 3 of the Procedure, the billing period is three calendar months (from the 1st to the 1st day) preceding the dismissal.
From the billing period for calculating the average earnings, the time is excluded, as well as the amounts accrued during this time, in accordance with clause 4 of the Procedure. If the employee for the billing period did not have actually accrued wages or actually worked days, or this period consisted of time excluded from the billing period in accordance with paragraph 4 of this Procedure, the average earnings are determined based on the amount of wages actually accrued for the previous period of time, equal to the calculated one.
The average earnings of an employee is determined by multiplying the average daily earnings by the average monthly number of working days in the billing period (depending on the established length of the working week in the organization).
The average daily wage is calculated by dividing the amount of wages actually accrued for the billing period by the number of days actually worked during this period.

Prizes and rewards, actually accrued for the billing period, are taken into account when calculating the average earnings in the following order:

• monthly for the same indicators - no more than one for each month of the billing period;
• for a period of work exceeding one month, for the same indicators - no more than one payment in the amount of the monthly part for each month of the billing period;
• remuneration based on the results of work for the year, lump-sum remuneration for the 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 of accrual. At the same time, if the time attributable to the billing period is not fully worked out, bonuses and remunerations are taken into account when calculating the average earnings in proportion to the hours worked in the billing period (with the exception of monthly bonuses paid along with wages for a given month).

Example: The employee was fired from the organization on April 26, 2018. Monthly bonuses are paid in the organization along with the salary for a given month. Annual premium for 2017 paid in January 2018, quarterly premium for 1 sq. 2018 in March 2018.
.

Month	Wage. Amount accrued, (rub.)	Bonuses and other incentive payments. Accrued amount (rub.)			Worked out. days (hours) actually	Number of days/hour. to be worked out (according to the schedule)	Periods from __ to __ during which the employee did not work, indicating the reasons
		month prem.	quart. prem.	year. prem.
January 2018	38 000	10 500	-	36 000	12	17	from 15 to 19.01 b/list
February 2018	34 000	9 500	-	-	16	19	business trip from 26 to 28.02
March 2018	36 000	10 000	25 000	-	15	20	from 12 to 16.03 vacation
Total	108 000	30 000	25 000	36 000	43	56

.
Calculation of average earnings 25,000+(36,000:12)x3=34,000 - the sum of the quarterly bonus and 3/12 of the annual remuneration.
34,000: 56x43 = 26,107.14 rubles. - the estimated value of the part of the quarterly bonus and annual remuneration, which is taken into account when calculating the average earnings in proportion to the hours worked.
(108,000 + 30,000 + 26,107.14): 43x18.667 = 71,241.58 rubles. - average monthly earnings, where 18,667 is the average number of working days according to the 5-day working week calendar for January, February, March 2018.

Certificate of Employment - a document that may come in handy:

• when applying for a visa;
• to present to the court;
• for sick leave or maternity leave at a new job;
• to apply for child care allowance.

The structure of a certificate of employment can vary greatly depending on the specific purpose of compiling the document.

The general structure of a certificate of employment

In most cases, a certificate from the place of work is drawn up for presentation at the place of demand. From the point of view of reflecting the facts about the employee, the content of the certificate can be anything - the main thing is that it states that it was formed specifically for presentation at the place of demand.

There are a number of typical, albeit unofficial, criteria for issuing a relevant certificate. Let's consider them.

A certificate from the place of work must contain the main details of the company (OGRN or OGRN IP, address, telephone). Details are usually indicated at the very top of the document - on the right or in the middle.

Below is the date of compilation, as well as the number of the document.

The next element is a text block that reflects data about the employee: full name, position, monthly salary, length of service in the company. Further, it is fixed that the certificate is to be provided at the place of demand.

Below are the full name and position of the head of the company, the signature and seal of the organization (if any).

The reference structure we have considered is sufficiently universal, but sometimes it has to be adapted to the specifics of the place where the source is presented. Let's consider how a certificate from the place of work, to be provided to a particular institution, might look like.

What does a sample certificate from the place of work to the court look like?

During court hearings, the submission of a certificate of employment is usually required in order to confirm the employment and income of the plaintiff or defendant, for example, to determine alimony. In this case, the respondent may be required to submit a certificate stating:

• his full name, position;
• salary or average earnings;
• work experience in the company.

The document must be certified by the seal of the employing company (if any), as well as the signature of the head of the company.

Certificate from the place of work for obtaining a visa

A certificate from the place of work for obtaining a visa may correspond to a sample document drawn up according to the general criteria that we described above. The fact is that it assumes an indication of the salary and length of service of the employee - exactly the information that is primarily needed to assess the reliability of the tourist.

At the same time, the statements for visas are welcome to state that:

• the document is drawn up specifically for the consulate of a particular country;
• the employee is guaranteed to be able to continue working in the company upon returning from the trip.

Also, consulates have a positive attitude towards certificates printed on the letterhead of the employing company.

Why do you need a certificate from a previous place of work

A certificate from a previous place of work is most often needed if a new employer needs to correctly calculate sick leave or maternity payments.

In 2018-2019, such a certificate must be drawn up in the form approved by the order of the Ministry of Labor of April 30, 2013 No. 182n as amended by the order of the Ministry of Labor of January 09, 2017 No. 1n.

Sample certificate from the place of work at the request of the social security authorities

Such a certificate is needed in order to show the social security authorities that the father or mother of the child is not on leave to care for him, in order to receive state aid, appointed by order of the Ministry of Health and Social Development dated December 23, 2009 No. 1012n.