A certificate in form 182n is included in the package of mandatory documents that the employer is obliged to issue to the resigning employee. This unified form was approved in 2013 - it replaced the previously valid template 4n, 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).
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ATTENTION! The Ministry of Labor, by order of January 9, 2021 No. 1n, made changes to certificate 182n. Points 3 and 4 of the reference and footnote “3” have been corrected. A distinction has been made between making insurance contributions in the period until December 31, 2021 and from January 1, 2021. The changes were made in connection with the transition of social services. payments under the control of the Federal Tax Service.
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 application from the subordinate), or, if there is an application, no later than three days from the moment the employee’s written request is registered in the company’s internal documents.
At the same time, exactly when 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 dismissal.
Why do you need certificate 182n
The certificate provides information about the income that the employee received over the last two years of work (or less if he worked for the company for a shorter period). This data is needed for the further accrual of various social benefits and benefits guaranteed by the state to a person, such as:
- compensation for persons on sick leave;
- pregnant and postpartum women;
- those citizens who care for children until they reach the age of one and a half years.
Who issues certificate 182n
This document is usually prepared by a specialist from the accounting department of the employing enterprise, i.e. the employee who has access to the resigning employee’s salary information. The form is generated on the basis of accounting data and reporting of the policyholder.
After drawing up the certificate, the director of the organization and the chief accountant must sign it.
Their signatures will indicate that all data entered into the document is current and reliable.
How compensation payments are made based on a certificate
To calculate the above-mentioned types of compensation, the employee’s average earnings for one day are taken, which makes it possible to correctly calculate temporary disability benefits (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 = OZ: CODE – DIP
where: SDZ – average daily salary, OZ – total salary (for two years); CODE – number of days worked according to the calendar (for two years); DIP – days of maternity leave, child care leave and sick leave.
Small explanations to 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.
- CODE. This parameter takes into account all days actually worked over 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, on maternity leave or caring for young children, he retains his average monthly salary. However, these days are not included in the calculation period, since no deductions were made from these payments to extra-budgetary funds.
An example of filling out a certificate for 2021
As an example, consider a situation where a woman who has worked in the organization since March 15, 2012 quits. The last day of work will be May 31, 2021. The accounting department must issue certificate 182n for the 2021, 2021 and 2021 calendar years.
However, the employee went on maternity leave in September 2015, and then went on maternity leave. As a result, I returned to work only on June 1, 2021. Therefore, the certificate will additionally indicate the periods 2015, 2014 and 2013 in which the calculation and payment of contributions to the Social Insurance Fund took place.
Each period of temporary disability, as well as maternity and child care leave, will be reflected in section 4 for each year separately.
How to draw up a document
Despite the presence of a standard unified form, the design of form 182n is left to the compiler. Information can be entered into it by hand (with a ballpoint pen of any dark color, but not in pencil) or filled out on a computer, on letterhead (conveniently, the document contains all the necessary details of the employing company) or on an ordinary A4 piece of paper.
It is not necessary to stamp the certificate using a seal, since from 2021 legal entities, as previously and individual entrepreneurs, are exempt from the requirement of the law to certify their documentation using stamps (unless this norm is specified 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 (the use of facsimile signatures, i.e. printed in any way, is excluded).
The certificate is usually made in one copy , but if necessary, the employer can issue certified copies of it in the required quantity.
Basic errors when filling out
The most common mistake is the reflection of those payments that were not included in the taxable base for insurance premiums in case of temporary disability and in connection with maternity. With such a deficiency, the figure in section 3 of the certificate exceeds the maximum permissible value of the base established for the corresponding year (the limit for 2021 is 966,000 rubles, the limit for 2021 is 912,000 rubles, etc.).
It is also a mistake to fill out a document with a gel or fountain pen. Paragraph 5 of the procedure for issuing certificate 182n states that if an accountant draws it up by hand, you need to use a ballpoint pen with blue or black ink.
Finally, the shortcomings include the lack of documents that should be attached to the certificate if it does not have a seal. This is confirmation of the authority of the person who signed, power of attorney, etc. (clause 7 of the procedure for issuing certificate 182n).
Document structure
Form 182n consists of several sections.
- The first includes information about the organization that issued the certificate,
- in the second - information about the employee for whom it is intended,
- the third section of the certificate reflects data on wages for the last two years, from which insurance contributions were made to the Pension Fund and the Social Insurance Fund,
- in the fourth - about those periods for which payments to extra-budgetary funds were not made (for example, while on sick leave).
Where else do you need information about average earnings?
A citizen’s income certificate may be needed not only for calculating compensation for sick leave. Let's consider other cases when an employee needs to confirm his income.
To receive a subsidy or scholarship
The employer can draw up a certificate of the employee’s salary in any form if it is needed:
- to confirm the status of a low-income family;
- receiving government subsidies;
- scholarship application.
The document indicates all accruals for the calendar year, highlighting separately the records of being on sick leave, maternity leave, and parental leave.
To apply for a loan
Currently, most banks do not require confirmation of the borrower's income level. But in case of receiving a large loan, the credit institution has the right to request a certificate confirming the citizen’s solvency.
To do this, you can submit a 2-NDFL certificate from your place of work or fill out a form issued by the bank. The second option is beneficial for those who have additional income (for example, from renting an apartment). Then, in addition to wages, you can indicate all types of funds received.
To calculate benefits from the Employment Center
When registering as unemployed, benefits are accrued from the Central Employment Service. To calculate it, you must provide a certificate of wages received from your last place of work. This can be a certificate in form 182n or a randomly filled out document containing all the information about the average citizen’s earnings.
Sample of a certificate in form 182n
Filling in information about the policyholder
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, write the full name of the enterprise (with a deciphered organizational and legal form), 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 tax identification number and checkpoint, address and current telephone number for contact.
Filling out information about the insured person
After all the necessary information about the company has been indicated, information about the employee must be entered into the form: his full name, data from the passport (series, number, where and when it was issued), registration address at the place of residence (here in the “subject” column you need indicate the territory, region or republic of the Russian Federation) and the number of the pension insurance certificate (SNILS).
Filling out salary data
In the third part of the form, in order (starting from the year when the employee joined the organization), the periods and amounts (in numbers and in words) of the paid wages are entered. As mentioned above, only the amount of income of an enterprise employee for which accruals were made to the Social Insurance Fund and the Pension Fund of the Russian Federation is taken into account here.
It should be noted that there is a certain limit for each year.
For example, for 2016 , the amount entered here should not exceed 796 thousand rubles. – contributions to the Pension Fund, 718 thousand rubles. – contributions to the Social Insurance Fund. For 2021 : 876 thousand rubles. – contributions to the Pension Fund, 755 thousand rubles. – contributions to the Social Insurance Fund.
If an employee has not worked for a full calendar year, the certificate must include information only for those months that he was employed by the enterprise.
Filling out data on days of temporary disability
The fourth section should also indicate in order the time periods when the employee was disabled (indicating specific dates (in numbers and words) of the beginning and end of each period and their duration). Here you must enter the name of the period (i.e., the officially confirmed reason why he was absent from the workplace). Finally, the document is signed by the director and chief accountant of the company.
There is no document for calculating sick leave from a previous job
If we consider the general criteria, we can find out that cash benefits are calculated based on the citizen’s income at a specific workplace for the last two years. However, in some cases the certificate we are considering is not issued. When it is not possible to obtain this official paper, you should make a request to the Pension Fund about your income.
If there is no certificate, you can make a request to the Pension Fund, where they will issue an official document indicating the citizen’s income
Experts advise doing this as early as possible, even before the sick leave is granted. The pension fund needs about 10 working days to respond, and 10 calendar days are allotted for calculating benefits. It is not always possible to wait a long time for a response from the Pension Fund. You need to do the following.
Step one. Take a statement from the employee
Before sending a request to the Pension Fund, you should ask the employee to fill out a special application drawn up in a special form. This form is enshrined in the first appendix to the order of the Ministry of Health and Social Development of our country, dated January 24, 2011, number 21n. To speed up the process, provide the employee with a blank form and a sample of filling out the paper. In addition, a person should know that sending a request to the Pension Fund is done in his interests. The management must inform that as much information as possible must be collected about the employee’s earnings so that the amount of the benefit can be calculated as reliably as possible.
The reason why the employee did not provide you with the necessary information is not taken into account. There are different situations: either the enterprise is being liquidated, or getting to it is problematic. The employee has the right to contact you, and not his previous employer.
An employee must write a statement before applying to the Pension Fund
The application must indicate that the employee is asking your company to send a request to the Pension Fund about the amount of his earnings for the last two years, indicating specific figures: for example, for 2015 and 2021. For example, an employee in 14-15 was on maternity leave and childbirth, was taking care of the child, and the next insured event occurred in the 16th year. In this case, it is permissible to change 14 and (or) 15 years to 13 and (or) 12 years. It is allowed to change billing periods only for those years that prevent the occurrence of an insured event. In other words, taking any random year is unacceptable.
Important! If over the past few years a person has worked in several companies, each should submit its own application.
It is possible to change the years if the employee was on leave under the BiR
Step two. Complete and send a request to the Pension Fund
Using your employee’s application, you can send a request to the Pension Fund. Please note that a separate request must be written for any former boss of a citizen. The form can be viewed in appendix number two to the order of the Ministry of Health and Social Development of Russia dated January 24, 11, number 21n.
In your request, please include the employee’s full name, information from his passport, and insurance certificate number. Please note that if an employee’s pension certificate has been lost, it is possible to return it to the Pension Fund. Do not forget to indicate the name of the company whose earnings you want to find out.
The application contains information about the employee
You can send your request to the PF institution where your company is registered, or to a separate branch, if a new employee performs work duties there. By the way, the place of registration of the previous boss does not matter.
You must send all the papers to the Pension Fund two days after the employee draws up the application. If you attach an application from an earlier date, Pension Fund employees may refuse you. Papers are sent by regular mail or email. Then you need to sign the paper with an electronic signature.
Step three. After receiving a response from the Pension Fund, double-check the benefit calculation
The pension fund should send you a response after 10 working days. Sometimes this takes longer: if a company is interested in information for the previous year in the first quarter. In this case, information is provided before April 1.
When the information has been provided, you need to recalculate the employee’s benefits
Let's say the employee requested benefits before providing the necessary information. Then, until all misunderstandings are clarified in the Pension Fund, provide the amount of money calculated based on the data you have. For example, a citizen worked for you in 1915, so you can take his income during this time as a basis.
When the PF sends you a response, you must make adjustments to the benefit calculations based on the new information. If the final figure is greater than the one issued to the employee, you will need to pay the difference, following a simple rule: the transfer occurs on the next payday.
