Free-form income certificate: sample for social security, how to issue it, important nuances

Where is a 3 month salary certificate required?

To be recognized as unemployed at the labor exchange, you will need to submit a package of documents, which includes a certificate of average earnings for the last three consecutive months of work. This is also stated in paragraph 2 of Art. 3 of the Law “On Employment...” of April 19, 1991 No. 1032-1.

A certificate of average earnings in 2021 for the employment service has not been approved at the federal level, but there is a form recommended by the Ministry of Labor of the Russian Federation. It is given in the department’s letter dated January 10, 2019 No. 16-5/B-5. In the same letter, the Ministry of Labor warned that if the certificate was drawn up by the employer in any form and contains information necessary to determine the amount and timing of payment of unemployment benefits, there are no grounds for refusing to accept it.

If you have access to ConsultantPlus, check whether you have correctly filled out the average earnings certificate to determine unemployment benefits. If you don’t have access, get trial online access to the K+ legal system for free.

In the certificate for the employment center, the average earnings are calculated according to the rules given in the resolution of the Ministry of Labor of the Russian Federation “On approval of the Procedure for calculating average earnings to determine the amount of unemployment benefits and scholarships paid to citizens during the period of professional training, retraining and advanced training in the direction of the employment service authorities” dated 12.08.2003 No. 62.

The employer must issue this certificate, like any other documents related to work, within 3 days after receiving a written request from the employee (Article 62 of the Labor Code of the Russian Federation).

How to get a salary certificate

The procedure for obtaining a certificate is determined by the Labor Code of the Russian Federation. According to the law, the employer is obliged to issue an income certificate to the employee no later than three days from the date of submission of the relevant request. Information about a citizen’s income is confidential and is subject to the Law “On Personal Data”. The certificate can only be received by the employee himself, and he must sign for receipt of the document.

An application for a certificate is drawn up in any form addressed to the head of the enterprise.

An application for a certificate of income can be drawn up in free form

Where is a 6 month salary certificate required?

Typically, documents confirming the amount of salary for a specified period are required by banking institutions to issue loans.

Important! The certificate must indicate the name and contact details of the organization, the length of time the employee has been working in the position held (with its indication) at the given enterprise, as well as the monthly breakdown of the accrued wages.

The same certificate may be required to be submitted to the social security department when applying for a subsidy for utility bills.

There is no strict form for such a certificate. Usually banks and social agencies offer their own form to fill out.

Instructions for filling out the certificate

The certificate is drawn up in free form, since the legislation does not provide clear instructions on how to fill it out. Therefore, there are three ways to create a document: use a template offered by the organization you work for, write it yourself, or write it online. Be sure to check the certificate for the following information:

name of the enterprise;
information about you (full name, contact phone number, address);
monthly salary;
the amount of salary actually received in hand for 3 months.

An income certificate for social security is needed for the family to be assigned financial benefits.

Important: if you have a debt to the organization, be sure to indicate its amount in the certificate.

The structure of the document itself is standard. At the top left you should write the full name of the company and its details. Below is the city in which you work, as well as the date the document was created. As a rule, all this information is already present on letterheads.

Below in the center, write the name in large font: HELP. Then, from a new line, information about you as an employee follows: full name, passport details and certification that you actually work in the specified place. Be sure to write down the position, as well as the date when you entered into an employment contract with the employer, and its validity period (if indefinite, this fact must also be indicated).

Salary certificate in form 182n: sample filling in 2021

This certificate is issued to the employee so that he can receive social benefits at his new place of work. The information in it is provided for the two years preceding the dismissal.

Unlike the two previous types of certificates, this one has a normatively approved form, which is contained in the order of the Ministry of Labor and Social Protection dated April 30, 2013 No. 182n. Now it is applied as amended by Order of the Ministry of Labor dated 01/09/2017 No. 1n (valid from 02/06/2017). You can also find a sample of filling out a certificate in form 182n on our website.

ConsultantPlus experts spoke about the nuances of filling out a certificate in form 182n. Get trial access to the K+ system and upgrade to the ready-made solution for free.

How to fill out sick leave and benefits from a previous job

A certificate of average earnings for sick leave (sample form No. 182n) must be provided to the employee on the day of his dismissal or on the last working day, and it is mandatory. The document is required to be provided at a new place of work in order to take into account insurance periods and accrued earnings in the calculation of benefits for temporary disability and in connection with maternity.

IMPORTANT!

If an employee provided Form 182n from his previous place of work after the assignment and payment of benefits, the employer is obliged to recalculate. Such rules apply to all benefits paid within three years at a new place of work preceding the day the document was provided.

How to issue a certificate of average monthly salary

To obtain a certificate of average earnings for 3 or 6 months, sample 2021, the employee must contact the employer with a corresponding application. He can do this both immediately upon dismissal and at any time after. The certificate is issued within 3 days after receiving a written request from the employee (Article 62 of the Labor Code of the Russian Federation).

A certificate of earnings for the last 2 years of work is issued to the employee upon dismissal, even if the employee did not request it. By written agreement with the dismissed employee, the certificate can be sent by mail or provided at another time.

You may also find information related to the dismissal of an employee useful, which can be found in the article “Deduction for unworked vacation days upon dismissal .

Sample of filling out a certificate of average earnings

When an employee retires, another document may be required, for example, a certificate of average earnings for the Pension Fund. This form indicates not only the amount of accrued wages, but also the amount of insurance contributions made by the employer to the insured person (employee). Information is generated for the entire period of employment. Based on this document, representatives of the Pension Fund calculate the amount of the insurance pension.

Results

Salary certificate is a generalized name for certificates that may be required by various authorities. Its form and design rules depend on the situation in which it is needed.

Sources:

Order of the Ministry of Labor of Russia dated April 30, 2013 No. 182n
Law of the Russian Federation of April 19, 1991 No. 1032-1 “On employment in the Russian Federation”
Labor Code of the Russian Federation

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Where can I get an income certificate if I haven’t worked recently?

A person may not work and not be on the labor exchange even in such a basic situation as changing jobs and looking for a new place to work. If a person can afford to sit at home for a while, relax and find a good job, then why not.

A certificate of income, and in form 2-NDFL, in such cases you can get a job at your old place. Of course, provided that official employment was registered there.

The only thing you need to remember is the period that interests the bank or any government agency that asks you for a certificate. It is clear that no one is interested in your income that you received from the job you quit two or three years ago. But if very little time has passed since your dismissal, it is likely that such a certificate will suit you.

What's in the document?

According to the purposes, the salary certificate may contain different information, but all of it is confidential and cannot be disclosed or transferred to outsiders.

So, it is issued upon request for different time periods from a couple of months to

several years. Only paper form 2-NDFL is strictly drawn up, and the certificate can be drawn up in free form. However, in some institutions, most often large ones, there are letterheads with an already developed form for filling out the document.

Otherwise, you can use a regular A4 sheet. At the top in the left corner there should be a stamp and seal with the details of the organization, signatures of the chief accountant and manager, information about the TIN, physical and legal addresses of the institution.

A salary certificate form can be found here.

On the form of the Ministry of Labor

To begin with, we will give an example of a certificate of average earnings, the form of which was developed and recommended by the Ministry of Labor of the Russian Federation in letter dated August 15, 2021 No. 16-5/B-421. You can download it from our website using the following direct link .

EXAMPLE

Shirokova Elena Alekseevna worked at Guru LLC from October 1, 2009 to November 25, 2021. The main activity of the company is non-specialized wholesale trade. According to OKVED it has code 46.90.

Address of Guru LLC: 111456, Moscow, st. Tkatskaya, 17, building 6. Contact phone number. TIN 7719123456.

Throughout the entire period of her work at Guru LLC, Shirokova had a standard working week – an eight-hour, five-day week.

During the 12 months before the day of dismissal, Shirokova was on sick leave from 09/06/2016 to 09/14/2016 (period excluded from the calculation).

Shirokova’s average earnings over the last 3 months before leaving the company were 45,000 rubles 10 kopecks.

Based on these data, the accountant of Guru LLC needs to prepare and issue to her a completed certificate of average earnings for the employment center within 3 working days from the date of receipt of Shirokova’s application (Article 62 of the Labor Code of the Russian Federation).

Below is a sample certificate of average earnings in 2021 on the form of the Ministry of Labor.

Since the rules for filling out this certificate are not approved by law, it is not entirely clear, it is necessary to provide specific details of the employee’s personal account and payment documents on the basis of which he received earnings and the company made the corresponding calculations.

Also see “Form for a certificate of average earnings for the employment center.”

Where can I get an income certificate if you are not officially working?

The official absence of work does not always mean its real absence. Perhaps you work somewhere without registration for one reason or another. If you need a certificate of income to obtain a loan from a bank, this problem may be able to be solved.

Most banks in Russia, including the largest and closest to the state - Sberbank - allow you to confirm income not with the help of an official 2-NDFL certificate, but with a certificate in the bank’s form. Credit institutions are well aware of the peculiarities of the Russian economy, where many people working in the private sector are either not employed at all, or are formally employed at the minimum wage, although in reality they receive wages at the level of the labor market.

Banks do not submit income certificates in the bank form to any tax or other authorities, so entrepreneurs can easily issue similar certificates to their employees.

If you are in a similar situation and actually work, but are not formally employed, try to negotiate with your employer. Perhaps he will be ready to provide you with a certificate of income. Although, of course, without a formal job placement this may prove difficult. It all depends on the specific situation.

On a regional form

It should be noted that your sample certificate of average earnings for an employment center can be approved at the level of a constituent entity of the Russian Federation by the body responsible for labor relations in the region.

For example, in Moscow - this is Appendix 1 to the order of the Department of Social Protection of the City of Moscow dated December 24, 2021 No. 1721. Appendix No. 1 approves the form of the Moscow certificate. You can download it from the official website using the link. Here is her form.

The following is an example of filling out a certificate of average earnings, which can be used by employers registered in Moscow if they wish. Let's take the same conditions as a basis. And we additionally point out that from February 8 to July 15, 2016, Shirokova, on the basis of Part 1 of Article 93 of the Labor Code of the Russian Federation, worked part-time.

In our opinion, the second (Moscow) sample for filling out a certificate of average earnings in 2021 is even easier to complete than the one developed by the Ministry of Labor, since it includes a smaller number of mandatory details related to calculating the average earnings of a resigned (dismissed) employee for the last 3 months.

Also see “Average earnings for 3 months: how to calculate.”

It is important to say that each regional employment center develops its own form. Therefore, before filling out the certificate, contact the territorial office of the employment service for the form. Submission of a certificate not in the form approved by the regional employment center may be the reason for refusal to assign unemployment benefits (letter of Rostrud dated November 8, 2010 No. 3281-6-2).

What is a free-form salary certificate required for and where to submit it?

A salary certificate is provided at the place of request. The following organizations may request it:

The employment center, which on its basis will determine the amount of unemployment benefits until the employee is hired.
Banking institutions in order to confirm income for obtaining a loan.
Pension Fund.
Social security authorities for processing various subsidies and benefits , as well as benefits.
Migration services, embassies for obtaining a visa for travel outside Russian territory.

At the same time, a single unified form of the document is not provided for by law, so the employer can rely on the sample of such a document adopted by the company. It is worth noting that in some cases the employer may be required to provide a document in the recommended form.

So, when dismissing an employee, you should be guided by form No. 182n , which was approved by the Ministry of Labor in 2013. This document contains information about employee salaries for the last 2 years for the purpose of calculating disability and maternity benefits by the new employer.

The form from the Ministry of Labor dated 2021 No. 16-5/B-42 indicates data on average earnings for the last 3 months . Such a document is usually used to pay benefits for the unemployed. But this form is not mandatory for use, but recommended.

Another common unified form 2-NDFL is usually required to obtain various tax deductions from the Federal Tax Service . It is also drawn up upon the dismissal of an employee to be provided at a new place of work, so that it is possible to check the correctness of the calculation of the deduction and its balance. Reporting for your employees on the amount of income received, accrued and withheld personal income tax is submitted strictly according to the established form 2-NDFL.

Banks also often request a certificate in form 2-NDFL in the process of applying for a consumer loan, but almost all credit institutions are ready to accept a certificate in free form.

Thus, the employer has the right to issue a salary certificate in a free format, with the exception of certain situations. In particular, the certificate must be provided in a unified format when submitting reports to the tax office and when dismissing an employee to confirm his income for the last 2 years.

Drawing up a document

Let's assume that you need to draw up a free-form income certificate to provide it to an employee of your own company. In this section we will discuss how to do this, and also attach a sample of the finished document.

Certificate of income of an individual, sample

So, let's look at what data this document should contain.

Table 1. Data for a certificate of income of an individual

Information regarding the organization that issued the document

Information about the employee in whose name the required document is being drawn up

OKTMO code - a municipal entity on the territory of which the company in which the desired employee is employed is located;
organization telephone number;
taxpayer identification number of the required company;
code of the reason for registering the organization;
company name, full or abbreviated if desired.

taxpayer identification number;
surname, name, and patronymic of the payer;
number corresponding to the tax payer status;
date when the desired employee was born;
code corresponding to the country of which the desired character is a citizen;
passport series and number;
date of issue of the passport and who issued it;
place of official registration;
the amount of income paid to the citizen from which the tax due to the state was withdrawn;
tax deductions made for the desired employee of the organization;
the total amount of funds that was received by the person in question;
the amount of tax deductions that were transferred to the state treasury over a period of 3 months.

As soon as the required certificate is prepared, it can be transferred to the employee, who, in turn, uses the document at his own discretion.

According to established standards, receiving a certificate must be preceded by an application if an employee wants to provide it anywhere. In the case where the company provides regular reporting, no application from the tax office is required. The procedure for submitting papers for consideration in this case is regulated by the order of the required service.