Certificate of employment for the employment center. List of mandatory and additional documents for registration at the labor exchange. Calculation period for calculating average earnings for calculating unemployment benefits
From August 01, 2015, a new form of certificate of average wages to the employment center is being introduced. On this page, using a direct link, you can download it for free.
Unfortunately, it is not easy to become unemployed in Russia officially. According to the Law of the Russian Federation "On Employment in the Russian Federation", there is a certain list of papers that will be required to register such a status. The package of documents also includes a certificate of the average salary of a person during the last three months at the last place of work. Following the requirements of the Labor Code of the Russian Federation, the employer is obliged to issue such a certificate to the employee within three days from the date of its request (Article 62). To determine the average salary of those who applied to the employment center, it is necessary to make calculations in accordance with the Decree of the Ministry of Labor of the Russian Federation of August 12, 2003 No. 62.
Legislative regulation of this sphere of legal relations of society is far from ideal and requires significant adjustments. For example, from August 01, 2015, a new template for a certificate of average wages is introduced to the employment center. On this page, using a direct link, you can download it for free. It should be noted that despite the introduction of innovations everywhere, many subjects Russian Federation, regional employment centers, adhere to the old methods of work and have a practice of using old document templates.
Mandatory elements of the certificate of average wages to the employment center
:- At the top left, the details of the enterprise that compiles the outgoing paper on the average wage are indicated, and on the right, the TIN of the employee and employer;
- Below is the name, number, date of the document;
- Full name of the person to whom the certificate of average wages was issued. Further, confirmation of service in this organization is recorded with the designation of terms;
- The wording should be given below, on the basis of which the average wage is calculated and all the numerical values of bonuses should be indicated;
- Below, the resolution of the head and chief accountant, as well as the seal of the company, must be put;
- Even lower, an employee of the center puts his own signature on the acceptance of a certificate of average wages.
"How to get unemployment benefits?" - this question is now quite logical for a person who has lost his job. How to get unemployment benefits, where and with what documents you need to apply for this, will be discussed in this article.
Where can I apply for unemployment benefits
To receive unemployment benefits, you will need to register with the employment center (CZN). This can be done by citizens over the age of 16 who do not have a job, do not conduct entrepreneurial activities, and do not study full-time. The employment service registers the unemployed not for the purpose of paying them benefits, but for assistance in finding employment. The fight against unemployment is the main function of the CZN, and the allowance is just a measure of additional support until the citizen receives an independent source of income.
You should contact the employment service at the place of permanent registration. Like other government agencies, employment agencies in many large settlements have their own websites. However, the state labor exchange is very different from the freelance exchanges existing in the virtual space, and it will not work to register for unemployment through the Internet. In this case, one cannot do without personal handling of documents in the ETC. Moreover, being registered will require regular personal visits to the employment service.
The website of the labor exchange serves more to provide information: it will help you find out the address of its location, contact numbers, and the schedule for receiving citizens. In addition, the site can be found information about available vacancies.
How to apply for unemployment benefits. Documentation
To register with the CZN, a citizen will have to submit certain documents, which include:
Employment book, document on education and other papers are presented in originals. In the absence of any of the listed documents, the citizen will not be registered, which means that he will not be credited with benefits.
A certificate of average salary must be filled out in the accounting department of the organization where the resigned employee previously worked, within 3 working days from the date of a written request for its issuance. It is filled out on the basis of the information contained in the 2-NDFL certificate, but on a different form - issued by the employment service (since only information about income for the last 3 months is needed). The certificate, like any financial document, must be drawn up without any strikethroughs, additions, uncertified corrections. Of course, it must contain reliable information. The head of the organization and the chief accountant are responsible for this.
Don't know your rights?
Specialists of the state labor exchange have the right to check the authenticity of the submitted documents. To do this, requests are sent to the organizations that issued this or that paper, as well as government agencies that have the necessary information.
How is the registration for unemployment
If a citizen applied to the labor exchange with a full set of documents, this still does not mean that he will be registered as unemployed on the same day. Within 10 days from the date of application, the employment service must offer him:
- available vacancies (including temporary);
- in the absence of vacancies - participation in public works;
- vocational training (in the absence of a specialty) or retraining.
If during this period a suitable job is not selected for a citizen, then on the 11th day he is registered for unemployment. At the same time, he receives the official status of unemployed and the right to appropriate benefits.
However, there are exceptions. So, the law says that a person cannot be registered for unemployment if:
- rejection 2 various options devices to a suitable place of work. In this case, the work is recognized as suitable:
- relevant to education
- acceptable for health reasons
- paid not lower than the subsistence minimum (if earlier the salary was below this minimum, then work with remuneration not lower than such earnings would be suitable),
- located in the zone of accessibility of public transport;
In these cases, a decision is made to refuse recognition as unemployed. However, after 1 month, a citizen can again apply to the CZN in order to register him.
Who should not delay applying to the employment service
Strictly speaking, any unemployed person should not hesitate to register, since until this moment he is not entitled to the payment of benefits. But there is a category of employees who have lost their jobs, for whom it is especially important to contact the EPC as soon as possible. This applies to persons dismissed due to staff reduction or in connection with the liquidation of the enterprise. According to the Labor Code, behind them for the search period new work the average salary is maintained for up to 2 months. If, after dismissal, an employee registered for unemployment within 2 weeks, then, by decision of the Central Health Commission, he can be paid average earnings for 3 months.
Employees dismissed for other reasons should also not put off applying to the labor exchange. The fact is that the unemployed who registered after a year after their dismissal are in a less advantageous position compared to those who applied to the employment center shortly after the termination of employment:
- if more than a year has passed since leaving work, then when registering for unemployment, an allowance will be assigned not as a percentage of the average income, but only in the minimum amount;
- if an unemployed person who quit more than a year ago refuses to study or do socially useful work (for a fee), then he will be sanctioned in the form of suspension of payment of benefits (provided that he has been registered for more than 3 months);
- suitable for persons who have not worked for more than a year, any paid job (even unskilled) is considered.
What are the duties of an unemployed person?
Considering the question of how to receive unemployment benefits, it should be noted that in order to receive it, the unemployed person must properly perform certain duties. Otherwise, a reduction in the amount of the payment, its suspension or even the termination of the calculation of benefits is possible.
What rules must an unemployed person follow in order to retain the right to receive benefits?
- Visit the labor exchange for re-registration. At the same time, a specialist of the Center for Health Care cannot invite an unemployed person more than 2 times a month. Upon arrival for re-registration, you must have a passport and a work book with you (persons who have never worked present a certificate or diploma instead). Each time, the CZN employee notifies the unemployed about the date of the next visit against the signature.
- Get referrals from the employment center to organizations that need workers.
- Arrive at a potential employer for an interview within 3 days of receiving a referral.
- Immediately report to the service about employment, admission to full-time education, opening an individual entrepreneur.
- After 3 months of being registered, take part in public works or go to study (this obligation applies to those who have not worked for more than a year or have never been employed at all).
- Choose at least 1 of the 2 offered vacancies, if it is suitable.
To summarize: to apply for unemployment benefits, you need to register with the employment service, and to receive it regularly, you will have to conscientiously follow a number of rules.
Features of the preparation and use of the document
For those who, due to their own circumstances or the economic situation, have lost their jobs, state level certain support for the unemployed. This is expressed in the provision of assistance in the process of finding a job, which is carried out through the employment service. But much more important for such citizens is financial assistance in the form of a special allowance for the unemployed.
What you need to get benefits
Among the list of those documents that must be available from the applicant, becoming registered, must be:
- Citizen's passport;
- Help for unemployment benefits;
- A document confirming the presence of a specialty.
Of the listed documents, usually for an applicant who is left without a job, problems can only arise with obtaining a certificate. However, efforts must be made to formalize it, otherwise, in the absence of it, support for the unemployed will be carried out at a minimum amount.
But in some cases, there may be confusion with the format of this document, since the employer's accounting department sometimes issues a certificate in the form of 2NDFL, the purpose of which is to provide it to the tax service for filing a declaration. And to register and receive support for the unemployed, a completely different document is required. In order to avoid delaying the registration procedure, when you first contact the employment service, you can ask for a form of such a certificate, drawn up in the prescribed manner, and fill it out at the place of your former job.
Confusion may arise due to the lack of established uniform samples of this document, and each employment center may use its own certificate format.
How to deal with filling out a certificate
The best option would be to jointly fill in all the columns and fields of this document with the accountant at the last place of work. You must write in the same handwriting and the same pen color on the unemployment benefit form. Under no circumstances are corrections allowed.
In the initial columns of the document, the surname of the unemployed person, his first name and patronymic should be indicated. Next enter the date of birth and place of birth. Also, in the certificate to support the unemployed, you should indicate the date of birth - here you need to write all the data in words, avoiding abbreviations, with the exception of the year of birth.
To receive benefits in the maximum possible amount, it will be necessary to enter the reason for dismissal in the certificate for unemployment benefits, indicating the article of the Labor Code. This may affect the amount of cash assistance while you are registered.
With regard to data about the employer, it is better to entrust the filling in to an accounting officer or make a record from his words so as not to change the handwriting of the filling. This data includes the name of the organization, legibly written. Usually, next to the name column, there is a field for filling in data on the code of the economic activity of the enterprise.
After filling in information about the employer, it is necessary to indicate data on the amount of salary and the amount of wages actually received. This data is entered with the following parameters:
- The total number of calendar weeks worked by an employee during the last year of tenure prior to termination.
- Together with these data, the salary for a given position or specialty, on average for one month, should also be recorded in a certificate to support the unemployed.
The final step is to certify the certificate for unemployment benefits with the signature of the head, as well as a round seal and a stamp placed in the upper left corner of the document.
E.A. Soboleva, editor of the journal "Payment in a state (municipal) institution: accounting and taxation"
Employees of the Ministry of Labor in Letter No. 16-5/B-421 of August 15, 2016 recommended the form of a 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 in order to receive unemployment benefits from the employment service at the place of residence. In the article, we recall how the average earnings are calculated to fill 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 laid-off employee to receive unemployment benefits at the employment service.
For your information:
The employer is obliged to issue this certificate upon a written application of 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 a certificate, its use is not mandatory. This means that if the specified certificate is compiled by the employer in an arbitrary form, but contains the 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 of August 15, 2016 No. 16-5 / V-421, of Rostrud of November 8, 2010 No. 3281-6-2.
Note:
A citizen can receive a certificate of average earnings for the last three months at the last place of work in an archival organization. Such a certificate will also be accepted by employees of the social security authorities for calculating unemployment benefits. These clarifications are presented in paragraph 20 of the Information of the Ministry of Labor of the Russian Federation dated 05.03.2013.
What details should contain a certificate drawn up in any form?
So, in a certificate drawn up in any form, the following information should be indicated:
name, TIN and legal address of the institution in which the citizen worked;
Full name of the employee;
the period of his work and position (in the same way as they are indicated in the work book);
information about working conditions (full-time or part-time);
average earnings for the last three months of work;
information about the presence during the 12 months preceding the dismissal, periods not included during paid work - when the employee did not work, but he retained average earnings (for example, maternity leave, parental leave, temporary disability, business trips, etc.);
the basis for issuing a certificate (personal accounts, payment documents);
signatures of the head and chief accountant of the organization, seal imprint.
Calculation of average earnings
At present, the calculation of average earnings must be carried out in accordance with the Procedure for calculating average earnings to determine the amount of unemployment benefits and scholarships paid to citizens during the period vocational training, retraining and advanced training in the direction of the employment service, approved by the Decree of the Ministry of Labor of the Russian Federation of August 12, 2003 No. 62 (hereinafter - Order No. 62).
Average earnings necessary to determine the amount of unemployment benefits paid to laid-off citizens. It is accrued to citizens from the first day they are recognized as unemployed (clause 3, article 31 of the Law of the Russian Federation No. 1032-1). According to paragraph 1 of Art. 34 of the Law of the Russian Federation No. 1032-1 unemployment benefits for citizens who were dismissed for any reason during the 12 months preceding the onset of unemployment, who had paid work for at least 26 weeks during this period on a full-time (full-time) or part-time basis day (part-time work week) with recalculation for 26 weeks with a full work day (full work week) and duly recognized as unemployed, the following 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 (monetary allowance), calculated for the last three months at the last place of work (service);
– for the next four months – in the amount of 60%;
- in the future - in the amount of 45%, but in all cases not higher than the maximum amount of unemployment benefits and not lower than its minimum amount, increased by the district coefficient;
b) in the second (12-month) payment period - in the amount of the minimum unemployment benefit, increased by the district coefficient. This period applies to unemployed citizens who are not employed after the expiration of the first period of payment of unemployment benefits. They are entitled to re-receipt of unemployment benefits, unless otherwise provided by law. The total period of payment of benefits to a citizen cannot exceed
24 months in total terms within 36 months (clause 5 of article 31 of the Law of the Russian Federation No. 1032-1).
For your information: For 2016, Decree of the Government of the Russian Federation of November 12, 2015 No. 1223 establishes the following unemployment benefits:
- 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 salary of an employee is calculated for the last three calendar months (from the 1st to the 1st day) preceding the month of dismissal.
Example 1
The employee quit on 11/07/2016. What billing period do I need to take to fill out a certificate?
In this case, the settlement period will be from 07/01/2016 to 10/31/2016.
Note:
If an employee quits on the last day of the month, the month of dismissal can be included in the billing period, but only if the average salary is higher (Determination of the Armed Forces of the Russian Federation dated 08.06.2006 No. KAS06-151).
Example 2
The employee left on 10/31/2016. What settlement period should be taken in this case?
In this case, the period from 07/01/2016 to 10/31/2016 can be taken as the settlement period, 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. Average earnings may turn out to 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 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 fault of the employer 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 unable to perform his work;
the employee was provided with additional paid days off to care for disabled children and those disabled since 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 rest days (days off) in connection with work in excess of the normal working hours with a rotational organization of work and in other cases in accordance with the legislation of the Russian Federation.
How to determine the billing period if it consists entirely of days excluded from it in accordance with clause 4 of Order 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 calculated one (clause 5 of Procedure No. 62).
Example 3
The employee quit on the last day of parental leave - 11/07/2016. Prior to that, she had maternity leave. How to determine the billing period?
In connection with these holidays, the employee was absent from work from 06/20/2013 to 11/07/2016. Thus, the billing period determined by general rules, consists entirely of days excluded from it. Therefore, it is necessary to take the period from 03/01/2013 to 05/31/2013 as the settlement period.
How to determine the billing period if the employee during the billing period and before it did not have actually accrued wages or actually worked days? The 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).
Example 4
The employee leaves on 11/23/2016. He has been working at the institution since 11/01/2016. 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 Order No. 62, when calculating average earnings, all types of payments provided for by the remuneration system applied in the relevant organization are taken into account, 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-monetary form;
monetary remuneration accrued for hours worked to persons holding public office;
wages accrued to teachers of primary and secondary vocational education institutions for teaching hours in excess of the reduced annual teaching load (taken into account in the amount of 1/10 for each month of the billing period, regardless of the time of accrual);
the difference in official salaries of employees who switched to a lower-paid job (position) while maintaining the amount of the official salary at the previous place of work (position);
salary, finally calculated at the end of the calendar year, due to the wage system (it is taken into account in the amount of 1/12 for each month of the billing period, regardless of the time of accrual);
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 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 bonuses to wages), increased wages for hard 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, overtime pay;
bonuses and remuneration, including remuneration based on the results of work for the year and a one-time remuneration for the length of service;
other types of payments in accordance with the remuneration systems in force in the organization.
Please note: As already mentioned, clause 4 of Order No. 62 establishes 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 average earnings
Clause 7 of Order No. 62 provides that in order to determine the average earnings, it is necessary to use the average daily earnings, which is calculated by the formula:
For your information
When an employee is assigned part-time work (part-time work week, part-time work day), the average daily earnings are 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.
Example 5
The employee left on 11/07/2016. His salary for the billing period from 08/01/2016 to 10/31/2016 was:
- for August - 32,000 rubles;
- for September - 30,000 rubles;
- for October - 32,000 rubles.
The billing period has been fully completed. The employee has a 40-hour work week (five working days). Let's calculate his average earnings to draw 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 equal to 1,424.24 rubles. (94,000 rubles / 66 working days).
The average earnings will be 31,333.28 rubles. (1,424.24 rubles x 22 working days).
The formula for calculating average earnings with a summarized accounting of working hours
Clause 8 of Order No. 62 states that when determining the average earnings of an employee who has a summarized record of working time, the average hourly earnings are used, which is determined as follows:
Let's give an example of calculating the average earnings.
Example 6
The employee was fired on 11/07/2016. The billing period from 08/01/2016 to 10/31/2016 has been fully worked out. In the billing period, the employee was set a summary accounting of working time. The number of working hours according to the schedule of the 40-hour working week in accordance with the production calendar for 2016 is as follows:
- in August - 184 hours, 176 hours worked, salary - 28,000 rubles;
- in September - 176 hours, 182 hours worked, salary - 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 we will 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 salary of an employee will be 29,999.20 rubles. (170.45 rubles x ((184 hours + 176 hours + 168 hours) / 3 months)).
Calculation of average earnings if the employee had earnings only in the month of dismissal
Example 7
The employee leaves on 11/23/2016. He works in the institution from 11/01/2016 to 11/23/2016. In this case, the period of work of this employee in the institution will be calculated. For the billing period, his salary amounted to 28,000 rubles. The employee has a 40-hour work week (five working days). 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 salary of an employee will be 34,588.24 rubles. (28,000 rubles / 17 working days x 21 working 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 take a closer look at each award.
When calculating average earnings, you need to take into account:
1) monthly bonuses and remuneration - no more than one payment for the same indicators for each month of the billing period.
Example 8
- for August - 32,000 rubles;
- for September - 30,000 rubles;
- for October - 32,000 rubles.
The settlement period has been worked out by him completely. The employee has a 40-hour work week (five working days). In addition, he was paid a monthly bonus of 6,000 rubles. Let's calculate the average salary of an employee to draw up a certificate for the employment service.
First, we 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 actually worked days for the billing period is 66 working days.
The average daily earnings of an employee will be equal to 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 receives two bonuses for one indicator for one month, for 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 the monthly part for each month of the billing period.
Example 9
The employee was fired on 11/07/2016. His salary for the billing period from 08/01/2016 to 10/31/2016 is equal to:
- for August - 32,000 rubles;
- for September - 30,000 rubles;
- for October - 32,000 rubles.
The billing period has been fully completed. The employee has a 40-hour work week (five working days). He was also paid a monthly bonus in the amount of 6,000 rubles, and also received a quarterly bonus in the amount of 24,000 rubles. Let's calculate the average salary 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 the bonuses paid to the employee:
- monthly bonuses in the amount of 18,000 rubles. (6,000 rubles x 3 months);
- a quarterly bonus in full, that is, 24,000 rubles. (24,000 rubles / 3 months x 3 months).
The average daily earnings will be equal to 2,060.60 rubles. (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 the length of service (work experience), 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 of remuneration.
Example 10
The employee was fired on 11/07/2016. His salary for the billing period from 08/01/2016 to 10/31/2016 was:
- for August - 32,000 rubles;
- for September - 30,000 rubles;
- for October - 32,000 rubles.
The billing period has been fully completed. The employee has a 40-hour work week (five working days). In addition, in April 2016 he was paid a bonus for 2015 in the amount of 36,000 rubles. We 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 billing period, regardless of the time the remuneration is accrued. This means that the annual bonus 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 34,333.34 rubles. (103,000 rubles / 66 working days x
22 work days).
4) bonuses and remuneration in the event that the time attributable to the billing period has not been fully worked out or time has been excluded from it in accordance with clause 4 of Order No. 62, in proportion to the time worked in the billing period (with the exception of monthly bonuses paid together with monthly salary).
Example 11
The employee was fired on 11/07/2016. He was given a 40-hour work week (five working days). The billing period from 08/01/2016 to 10/31/2016 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 10/14/2016 (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.
We calculate the total amount of premiums 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 08/01/2016 to 10/31/2016) amounted to 66 working days, and the number of days worked by the employee during this period -
56 business days.
Bonuses when calculating average earnings will be taken into account in following sizes:
- 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. (18,000 rubles / 66 working days x
56 work days);
- for the III quarter of 2016 - 15,272.72 rubles. (18,000 rubles / 66 working days x
56 work days).
The total amount of bonuses taken into account when calculating the average earnings for an employment center will be 46,727.24 rubles. (5,090.90 + 5,090.90 + 6,000 + 15,272.72 + 15,272.72).
Note:
If the employee worked in the organization for a part-time period for which bonuses and remuneration 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 amounts actually accrued according to the rules established by paragraph 9 of Procedure No. 62.
Calculation of average earnings with an increase in official salaries in the organization
Clause 10 of Order No. 62 establishes the rules for calculating average earnings in case of an increase in tariff rates (salaries, monetary remuneration) in an organization (branch, structural unit). In this case, the average earnings of workers increase 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 preceding the increase are increased by coefficients that are calculated by dividing the tariff rate (official salary, monetary remuneration) established in the month of the occurrence of the event with which the preservation of average earnings is associated with tariff rates (official salaries, monetary remuneration) of each of the months of the billing period.
Example 12
The employee was fired on 11/07/2016. The settlement period is from 08/01/2016 to 10/31/2016. From 09/01/2016, the organization has increased salaries from 28,000 to 32,000 rubles. The billing period has been worked out by the employee in full. Let's calculate the average earnings for the employment service.
Let's define the increase factor. 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 equal to 31,973.48 rubles. (RUB 1,453.34 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.
Example 13
The employee was fired on 11/07/2016. The settlement period is from 08/01/2016 to 10/31/2016. From November 1, 2016, there was an increase in salaries from 28,000 to 32,000 rubles. The billing period has been worked out by the employee in full. Let's calculate the average earnings for the employment service.
First, you also need to determine the increase factor. 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 salary of an employee, which must be reflected in the certificate for the employment service, is 31,919.82 rubles. (1,272.72 rubles x (66 working days / 3 months) x 1.14).
3) if the increase occurred after the dismissal of the employee, the average earnings do not increase.
Calculation of average earnings with an increase in the size of allowances
A special calculation of average earnings is established by clause 11 of Order No. 62. This clause must be applied only if the organization has increased the following allowances:
for the qualification category;
for a class rank;
for diplomatic rank;
for special conditions of public service.
So, if the size of one of the above allowances has increased, the average earnings of employees increase in the following order:
1) if the increase occurred during 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 retention of average earnings is associated, by the allowances of each of the months of the billing period.
The employee was fired on 11/07/2016. His salary is 28,000 rubles. In addition, he is paid an allowance for class rank. From 09/01/2016, there was an increase in the allowance for a class rank from 2,000 to 3,000 rubles. The billing period from 08/01/2016 to 10/31/2016 has been fully worked out by the employee. Let's calculate the average earnings for the employment service.
First, let's define the increase 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 days actually worked in the billing period.
The average earnings, which must be indicated in the certificate for the employment service, is 31,000.20 rubles. (1,409.10 rubles x (66 working days / 3 months)).
2) if the increase occurred after the dismissal of the employee, the specified allowances included in the average earnings do not increase.
In conclusion, we note that the certificate of average earnings for the employment service can be drawn up either in any form (in this case, 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 dated August 15, 2016 No. 16-5 / V-421. Average earnings are calculated in accordance with Procedure No. 62. When calculating average earnings, special attention must be paid to:
– determination of the settlement period;
- payments for the billing period (exclude payments specified in clause 4 of Order No. 62);
- calculation of average earnings, taking into account bonuses;
- calculation of average earnings, taking into account the increase in official salaries or allowances.
A 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.
Law of the Russian Federation of April 19, 1991 No. 1032-1 "On Employment 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 registering citizens in order to find suitable work, the Rules for registering unemployed citizens, 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 suitable work."
As a rule, employees need to provide the document in question in the following cases:
- registration at the Employment Center;
- registration of credits and other loans;
- obtaining a visa for traveling abroad;
- registration of benefits and pensions;
- registration of subsidies;
- litigation.
Note that this is not full list cases in which a certificate of earnings may be required.
Any employee can receive this document. To do this, it is enough to contact the employer with the appropriate application. In accordance with article 62 of the Labor Code of the Russian Federation, it must be issued within three days from the date of application.
Help in the CZN on average earnings
An employee will need a certificate of average earnings for the last three months when registering with an employment center. In the future, it is necessary to calculate the amount of unemployment benefits. This is stated in paragraph 2 of article 3. The form of certificate of average earnings, suitable for this case, is given in the Letter of the Ministry of Labor dated 10.01.2019 No. 16-5 / B-5. As in Letter No. 16-5/B-421 of the Ministry of Labor dated August 15, 2016, in the new clarification, officials emphasize that if the document contains all the necessary information to determine the amount of benefits, but is drawn up in an arbitrary form, then it will also be valid. As for the procedure for calculating the amount of the allowance, it is determined by the Decree of the Ministry of Labor of August 12, 2003 No. 62.
Help to the employment center (form, help form)
Certificate of average earnings for determining unemployment benefits, drawn up on the form from the Letter of the Ministry of Labor dated January 10, 2019 No. 16-5 / B-5
Certificate of average earnings upon dismissal and registration of a pension
Upon dismissal, in addition to the work book, the employee must also receive a certificate from the employer on the amount of salary. This is necessary for presentation at the place of the next employment, for registration of unemployment benefits and in other instances that use this document in their work. To calculate the benefits provided by the FSS, the employee needs a document on. His form has been approved. It contains salary information for the last and two previous years.
Help for unemployment benefits (form)
Sample income statement for social security (completed)
In addition, the employee can request a certificate in the form 2-NDFL, approved by the Order of the Federal Tax Service of Russia dated October 02, 2018 No. ММВ-7-11 / It contains information on income for Last year until the moment of dismissal.
Sample certificate of average earnings to determine the amount of unemployment benefits (2019) or other payments (form 2-NDFL)
Completed variant
A sample certificate of average monthly wages may be needed by the Pension Fund when calculating the amount of payments. The employee must provide it for the entire period of seniority. After that, the Fund's employees make a selection from these data, namely: they use any 5 years of continuous service for calculations.
Arrangement of loans, subsidies and visas
IN credit institutions a certificate of average salary for the last six months is usually required. The existing legislation does not establish a unified form of such a document and does not specify what is included in the certificate of average earnings. However, banks require that it contain:
- name of company;
- Contact details;
- the duration of the employee's work;
- job title;
- monthly wage data.
A similar document may be needed to apply for subsidies.
Certificate of average earnings for subsidies (sample)
Completed Sample
When applying to visa centers and embassies of foreign countries, this document is also needed to apply for a visa. It must be printed on company letterhead. Its form is not legally defined, but in practice it is recommended to indicate:
- company name;
- Contact details;
- the position of the employee;
- monthly salary for the last six months.
There should also be a wording that for the duration of a trip abroad, the employee retains his workplace and wages. Embassies of some countries, when considering a visa package of documents, prefer forms 2-NDFL. They are the real evidence that the visa applicant is legally employed.
When going to court
If an employee goes to court on issues related to violations, he may need the document in question. Usually, the request for its provision is sent by the prosecutor. For example, this paper is used to calculate the amount of compensation for.
Certificate of salary for the court (form)
A completed sample certificate of average daily earnings for the court
Responsibility for not issuing a document
The obligation of the employer to provide the employee with a certificate of average earnings, if such information was requested in writing, is provided for by labor legislation (Article 62 of the Labor Code of the Russian Federation, Article 84.1 of the Labor Code of the Russian Federation). For refusal or incorrect execution, a fine under part 1 may follow. If an official or an individual entrepreneur is recognized as a violator, the amount of the fine will not exceed 5,000 rubles. If an organization is found guilty of violating labor legislation, then it will have to pay a fine of 30,000 to 50,000 rubles.
Judicial practice also shows that in case of late issuance of a certificate, the employer may be required to compensate for losses and recover moral damages in favor of the employee. One of the latest court decisions in favor of the workers is the Appeal ruling of the Sverdlovsk Regional Court dated May 22, 2018 in case No. 33-8682/2018. It follows from the case file that the employee applied to the employer for a certificate of average earnings for the last three months. The paper was required to obtain the status of the unemployed and obtain the appropriate benefits. The form was provided, but it was incorrectly executed: in particular, there were no signatures of the head and chief accountant of the organization. On this basis, the employment center refused to accept the document and refused to pay benefits.
The dissatisfied employee went to court, where they recognized the violation of his rights and ordered the former employer to compensate for the losses in the form of lost unemployment benefits. In addition, on the basis of Art. 237 of the Labor Code of the Russian Federation, moral damages in the amount of 10,000 rubles were recovered from the defendant.
