Employees with shift schedule usually summarized recording of working hours. Average earnings for the employment service, then count from the average hourly earnings, 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
Please indicate your average salary in your certificate. . This indicator is needed for the employment service to determine the amount of unemployment benefits. Calculate the average salary from the amounts that the company accrued to the employee for the last 3 months of work before dismissal. The procedure for calculating average earnings was approved by Resolution 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 pay, travel allowances and benefits.
When calculating average earnings, consider more than just salary . It is also necessary to include in the calculation:
bonuses, including annual bonuses;
allowances and surcharges to tariff rates;
salary given to a person in any non-monetary form;
remunerations, fees, other payments.
Exclude time from the total number of days worked illness, maternity leave, business trip, vacation, 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 payments for the last three months of work.
Let's look at examples of how to calculate earnings in non-standard situations.
There are no working days in the billing period. A situation is possible when all billing period consists of days that need to be excluded. For example, if before dismissal the employee was on maternity leave, maternity leave, or took leave at her own expense. Then take for calculation the three previous months when the employee had income ( clause 5 of the Order).
Average earnings for payments to a working employee calculated according to different rules
The employee resigned on September 3. In the billing period from 06/01/16 to 08/30/16, the employee was on maternity leave, and before that she was on maternity leave. Last month, in which the salary was, - August 2015.Then the billing period will be 06/01/15-08/30/15.
The work schedule is five days a day. The billing period has 66 working days (22 + 23 + 21).
In July 2015, the employee was on sick leave for 3 working days. She worked 63 days (66 – 3). Salary for this period is 151,420 rubles.
Average daily earnings - 2403.49 rubles. (RUB 151,420: 63 days).
The average monthly number of working days is 22 days. (66 days: 3 months).
Average monthly earnings - 52,876.78 rubles. (RUB 2,403.49 × 22 days). Write it down in the certificate for the employment service.
The employee worked for less than a month. When an employee quits in the same month in which the company hired him, calculate the average salary from the income for the month of dismissal. Divide the earnings by the number of days the employee worked (clause 6 of the Procedure).
An employment certificate from an employer, a sample of which you can view below, is a document that confirms the fact that an employee is employed in a specific organization. In addition, this certificate contains information that indicates several points related to the work of its owner:
- Name of the organization and its address.
- Contact information from the place of work.
- Name of the position held.
- Salary and length of service.
- Additional information about the job.
The nature of the content and amount of information in the certificate directly depends on which authorities it should be provided to. Thus, a document confirming employment is required by the authorities social support for the purpose of obtaining a subsidy, in banking institutions to obtain a loan or mortgage, in judicial authorities, in the OVIR, and other organizations that may be interested in the fact of a person’s employment.
An employment certificate from an employer does not have a uniform form. Moreover, many organizations have pre-prepared templates that contain the company’s branded header. Most large companies allocate funds from the budget to order forms from a printing house, made in the corporate style.
Sample employment certificate
Interesting information
The preparation of certificates of employment usually falls within the competence of the personnel service, except in cases where information about salary and other information is required. financial aspects work. In a large enterprise, this type of service for personnel is even allocated as a separate position, since writing reference documentation takes a lot of time. Self employed does not have the right to issue himself a certificate of employment and information about income; such information can only be provided by the tax service.
Despite the fact that this document does not have a unified form, it must contain the following details:
- The name and contact details of the organization under the coat of arms of the Russian Federation and the company logo.
- Certificate number and date - these details are located under the company information on the left side of the header.
- The name of the addressee or the text “at the place of request” is given on the right side or at the bottom.
- The name of the document along with the number, located strictly in the center immediately under the header.
- A textual presentation of information that confirms the fact of employment in the organization.
- Data (last name, first name and patronymic) and position of the company manager/responsible person.
- Signature of the head of the organization or his authorized representative, company seal of the company.
A certificate from the employer at the place of request may contain a text statement in free style. Without the signature of the head and the seal of the organization, the document is considered invalid and will not be accepted at the place of request. Information provided about the employee must be reliable and up-to-date. The employer is responsible for the relevance and truthfulness of the information about the employee in the employment certificate.
The certificate can be filled out either in writing or using a computer in printed text using programs that automatically generate the document form. The only requirement for the correct completion of this document is the presence of the necessary details given in the list above.
Individual entrepreneurs cannot issue income certificates in their own name. To do this, they need to contact the Federal Tax Service. In this regard, the document will display the data that was indicated in the individual entrepreneur’s reporting declaration.
Issuing a certificate of employment
To obtain a certificate of employment, the employee must personally submit a written application to either the head of the organization or an employee of the company's human resources department. Satisfaction of the request (issuance of a certificate) in accordance with the Labor Code of the Russian Federation must be made no later than three days after the employee submits the application. The same requirements apply to a certificate confirming the amount of wages.
A document confirming the fact of employment of an employee in a specific organization is issued by the personnel service of the enterprise. Before issuing a certificate, the employee has the right to clarify exactly what data should be reflected in the document. You will be required to consent to the disclosure of personal data. If this requirement is not met, the organization may be subject to penalties for unauthorized disclosure of data.
The employee is recommended to order two copies of the certificate at once, when issuing it, write on the form about receipt of the document in hand, and indicate the date of issue. Both copies must be stamped and signed by the manager. After this, each certificate from the employer for a visa or other purposes can be used for its intended purpose.
Still have questions? Ask them in the comments to the article
The employer is obliged to provide employees with documents related to their labor activity. This also applies to the certificate of average earnings required to assign unemployment benefits. Read about how to fill it out correctly in the article prepared by our colleagues from the magazine “Salary”
25.04.2012magazine "Glavbukh"
A certificate of average earnings (salary) to determine the amount of unemployment benefits (scholarships) (hereinafter referred to as the certificate) is issued at the last place of work (service) of the unemployed. For her preparation Labor Code Allows three working days from the date the employee (former employee) submits the application (Article 62 of the Labor Code of the Russian Federation). By violating the deadline, you risk running into an audit initiated by a former employee. For violation of the law, a company can be fined or suspended for up to 90 days (Article 5.27 of the Code of Administrative Offenses of the Russian Federation). It’s a shame if the reason for this is a banal violation of deadlines.
Employee statement
First of all, a citizen applying for a certificate must write an application. Why is a verbal request not enough in this case? To track procedural deadlines, you need to accurately record the date of application. The easiest way to do this is to register the application in the incoming document journal. The registration number and date are also affixed to the copy of the document, which is given to the applicant (employee). The application can be drawn up in any form. A sample is shown below.
After registering the application, the accountant must make calculations, draw up a certificate, sign it with the manager and give it to the employee.
Help form
Form and procedure for issuing a certificate by regulatory legal acts Russian Federation not approved. As a rule, it is developed by regional divisions of Rostrud. For example, in the capital it was approved by order of the Moscow Department of Labor and Employment dated April 27, 2010 No. 132.
If the certificate form is approved, a blank form will be issued by the district employment service where the former employee applied.
If the certificate form is not approved
If this document has not been developed in the region, it is drawn up in any form (letter Federal service on labor and employment dated November 8, 2010 No. 3281-6-2). Please note: even if the certificate form is approved at the regional level, the employer can draw it up arbitrarily.
Required details
Regardless of the form, the certificate must be prepared properly, namely, contain:
Corner stamp. If the organization does not have one, then the name is indicated in the upper left corner legal entity, name of the higher authority (if there is one), legal address, telephone;
Round seal;
Signatures of the manager and chief accountant with transcript;
TIN of the organization.
Many departments of the employment service prepare special instructions for filling out the certificate. Don’t be shy to ask the employee for such a reminder. Perhaps he received it from the employment service.
Information and indicators
The certificate is required to calculate unemployment benefits for a former employee and must contain the following information.
Full name of the employee and name of the employer. It is not enough to indicate only the employee’s last name and initials. The name, employee's report and employer's name must be written in full.
Period of work in the organization. From what date to what date was there an employment relationship between the organization and the citizen.
Average earnings. The main indicator is the average earnings for the last three months of work before dismissal.
Schedule. This refers to the work schedule that was established for the employee during the last 12 months of validity employment contract. It may coincide with the work schedule of the enterprise, but it can also be individual. The accountant should accurately reflect the following periods in the certificate:
Employees of the Ministry of Labor in Letter No. 16-5/B-421 dated 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 to receive unemployment benefits from the employment service at his place of residence. In the article we will remind you 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 dismissed employee to receive unemployment benefits from the employment service.
For your information:
The employer is obliged to issue this certificate upon a written application from the employee no later than three working days from the date of filing such an application (Article 62 of the Labor Code of the Russian Federation).
Despite the fact that the Ministry of Labor recommended the certificate form in its letter, its use is not mandatory. This means that if the specified certificate is drawn up by the employer in any form, but contains information necessary to determine the amount and timing of payment of unemployment benefits, then there are no grounds for refusing to accept it. Such clarifications are presented in letters of the Ministry of Labor of the Russian Federation dated August 15, 2016 No. 16-5/B-421, Rostrud dated November 8, 2010 No. 3281-6-2.
Note:
A citizen can obtain a certificate of average earnings for the last three months at his last place of work from an archival organization. Such a certificate will also be accepted by social security officials to calculate unemployment benefits. These clarifications are presented in paragraph 20 of the Information of the Ministry of Labor of the Russian Federation dated 03/05/2013.
What details should a certificate drawn up in any form contain?
So, the certificate drawn up in any form must contain the following information:- name, TIN and legal address of the institution where the citizen worked;
- Full name of the employee;
- the period of his work and position (the same as they are indicated in the work book);
- information about working conditions (full or part-time);
- average earnings for the last three months of work;
- information about the presence, during the 12 months preceding dismissal, of periods not included during paid work - when the employee did not work, but his average earnings were retained (for example, maternity leave, parental leave, temporary disability, business trips, etc.);
- basis for issuing a certificate (personal accounts, payment documents);
- signatures of the head and chief accountant of the organization, seal impression.
Calculation of average earnings
Currently, the calculation of average earnings must be made in accordance with the Procedure for calculating average earnings to determine the amount of unemployment benefits and scholarships paid to citizens during the period vocational training, retraining and advanced training in the direction of the employment service authorities, approved by Decree of the Ministry of Labor of the Russian Federation dated August 12, 2003 No. 62 (hereinafter referred to as Procedure No. 62).Average earnings are necessary to determine the amount of unemployment benefits paid to laid-off citizens. It is accrued to citizens from the first day of their recognition as unemployed (clause 3 of Article 31 of the 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 dismissed for any reason during the 12 months preceding the start of unemployment, who during this period had paid work for at least 26 weeks on a full-time (full-time) or part-time basis day (part-time working week) recalculated to 26 weeks with a full working day (full working week) and recognized in in the prescribed manner unemployed, 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);
Over 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 regional coefficient;
b) in the second (12-month) period payments - in the amount of the minimum unemployment benefit, increased by the regional coefficient. This period concerns unemployed citizens who are not employed after the first period of unemployment benefits. They have the right to receive unemployment benefits again, unless otherwise provided by law. The total period for payment of benefits to a citizen cannot exceed 24 months in total for 36 months (Clause 5, Article 31 of Law of the Russian Federation No. 1032-1).
For your information: For 2016, Decree of the Government of the Russian Federation dated November 12, 2015 No. 1223 established the following amounts of unemployment benefits:
Minimum - 850 rubles;
Maximum - 4,900 rub.
Calculation period for calculating average earnings for calculating unemployment benefits
Clause 3 of Order No. 62 establishes that the employee’s average earnings are calculated for the last three calendar months (from the 1st to the 1st) preceding the month of dismissal.The employee resigned on November 7, 2016. What billing period should I take to fill out the certificate?
In this case, the calculation 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 earnings are higher (Definition of the RF Armed Forces dated 06/08/2006 No. KAS06-151).
The employee resigned on October 31, 2016. What billing period should be taken in this case?
In the case under consideration, the period from 07/01/2016 to 10/31/2016 can be taken as the calculation 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. The average earnings may be higher, for example, if the employee was paid a bonus in the month of dismissal.
We draw your attention to clause 4 of Procedure No. 62, which states that days should be excluded from the billing period when:
- the employee retained his 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 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 people with disabilities since childhood;
- in other cases, the employee was released from work with full or partial retention of wages or without payment in accordance with the legislation of the Russian Federation;
- the employee was provided with days of rest (time off) in connection with work beyond the normal working hours under the rotation method of organizing work and in other cases in accordance with the legislation of the Russian Federation.
The employee quit on the last day of maternity leave - November 7, 2016. Before this, she had maternity leave. How to determine the billing period?
In connection with these vacations, the employee was absent from work from June 20, 2013 to November 7, 2016. Thus, the billing period determined by general rules, consists entirely of the days excluded from it. Therefore, it is necessary to take the period from 03/01/2013 to 05/31/2013 as the calculated period.
How to determine the payroll period if the employee did not have actual accrued wages or actually worked days during the payroll period and before it? Average earnings in this case are determined based on the amount of wages accrued for the days actually worked by the employee in the month of dismissal (clause 6 of Procedure No. 62).
The employee resigns on November 23, 2016. He has been working at the institution since November 1, 2016. How to determine the billing period?
In this case, the calculation period will be the period of work of this employee in the institution, that is, from November 1, 2016 to November 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 time worked, at piece rates, issued in non-monetary form;
- monetary remuneration accrued for time worked to persons holding government positions;
- salaries accrued to teachers of primary and secondary institutions vocational education for hours of teaching work in excess of the reduced annual teaching load (counted at 1/10 for each month of the billing period, regardless of the time of accrual);
- the difference in the official salaries of employees who transferred to a lower-paid job (position) while maintaining the amount of the official salary according to previous place work (position);
- wages finally calculated at the end of the calendar year, determined by the remuneration system (counted 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 excellence, class, qualification category (classy rank, diplomatic rank), length of service (work experience), special conditions civil service, academic degree, academic title, knowledge foreign language, working with information constituting state secrets, 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 determined by regional regulation of wages (in the form of coefficients and percentage bonuses to wages), increased pay for heavy work, work with harmful and (or) dangerous and other special working conditions, for work at night, pay for work on weekends and non-working days holidays, overtime pay;
- bonuses and remunerations, including remuneration based on the results of work for the year and one-time remuneration for length of service;
- other types of payments in accordance with the existing remuneration systems in the organization.
Formula for calculating average earnings
Clause 7 of Order No. 62 provides that to determine average earnings, it is necessary to use the average daily earnings, which is calculated using the formula:For your information
When an employee is assigned part-time work (part-time work week, part-time work), 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) work week falling on the time worked in the billing period.
Let's give an example of calculating average earnings.
The employee resigned on November 7, 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 worked out. The employee is given a 40-hour work week(five working days). Let's calculate his average earnings to compile 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 during the billing period is 66 working days (23 + 22 + 21), where 23, 22 and 21 are the number of working days according to production calendar for August, September and October 2016, respectively.
The average daily earnings of an employee will be 1,424.24 rubles. (94,000 rubles / 66 working days).
Average earnings will be 31,333.28 rubles. (RUB 1,424.24 x 22 working days).
Formula for calculating average earnings with summarized accounting of working hours
Paragraph 8 of Order No. 62 states that when determining the average earnings of an employee for whom a summarized recording of working time is established, the average hourly earnings are used, determined as follows: Let us give an example of calculating average earnings.The employee was fired on November 7, 2016. The billing period from 08/01/2016 to 10/31/2016 has been fully worked out. During the billing period, the employee was provided with a summarized recording of working time. The number of working hours according to the 40-hour workweek schedule 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 employee's earnings to prepare a certificate for the employment service.
So, first we determine the average hourly earnings. It will be equal to 170.45 rubles. ((28,000 rub. + 32,000 rub. + 30,000 rub.) / (176 hours + 182 hours + 170 hours)).
The average employee's earnings will be RUB 29,999.20. (RUB 170.45 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 7The employee resigns on November 23, 2016. He works at the institution from November 1, 2016 to November 23, 2016. In this case, the estimated period of work of this employee in the institution will be. During the billing period, his salary amounted to 28,000 rubles. The employee has a 40-hour work week (five working days). Let's calculate his average earnings.
The amount of payments included in the calculation of average earnings accrued to him for this period is equal to 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 employee's earnings will be 34,588.24 rubles. (RUB 28,000/)
17 work days x 21 workers days).
Calculation of average earnings taking into account bonuses
Clause 9 of Order 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 look at each award in more detail.When calculating average earnings, you must take into account:
1) monthly bonuses and rewards- no more than one payment for the same indicators for each month of the billing period.
For August - 32,000 rubles;
For September - 30,000 rubles;
For October - 32,000 rubles.
The billing period was fully worked out by him. 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 prepare a certificate for the employment service.
First, we determine the amount actually accrued to the employee for the billing period. It will be 112,000 rubles. (32,000 rub. + 30,000 rub. + 32,000 rub. + 6,000 rub. x 3 months). The number of days actually worked during the billing period is 66 working days.
The average daily earnings of an employee will be 1,697 rubles. (RUB 112,000 / 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. (RUB 1,697 x 22 working days).
Note:
If an employee is awarded two bonuses for one indicator in one month, for the calculation it is necessary to take the bonus whose amount is greater.
2) bonuses and remunerations 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.
The employee was fired on November 7, 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 worked out. 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 was also given a quarterly bonus in the amount of 24,000 rubles. Let's calculate the average salary of an employee to prepare a certificate for the employment service.
So, when calculating average earnings, it is necessary to take into account all bonuses paid to the employee:
Monthly bonuses in the amount of 18,000 rubles. (RUB 6,000 x 3 months);
Quarterly bonus full size, that is, 24,000 rubles. (RUB 24,000 / 3 months x 3 months).
The average daily earnings will be 2,060.60 rubles. (RUB 136,000 / 66 working days).
Average monthly number of working days in the billing period - 22
(66 work days / 3 months).
The average salary of an employee will be 45,333.20 rubles. (RUB 2,060.60 x 22 working days).
3)remuneration based on the results of work for the year, a one-time remuneration for length of service (work experience), other remunerations 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.
The employee was fired on November 7, 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 worked out. 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. Let's calculate his average earnings to fill out a certificate for the employment service.
The annual bonus accrued for the previous calendar year must be taken into account when calculating average earnings in the amount of 1/12 for each month of the billing period, regardless of the time the remuneration was accrued. This means that the annual bonus will be taken into account in the amount of 9,000 rubles. (RUB 36,000 / 12 months x 3 months). Thus, the average employee’s earnings will be 34,333.34 rubles. (RUB 103,000 / 66 working days x
22 workers days).
4)bonuses and remuneration in the event that the time falling within the billing period is not fully worked or time is excluded from it in accordance with clause 4 of Procedure No. 62, - in proportion to the time worked in the billing period (with the exception of monthly bonuses paid along with wages for a given month).
The employee was fired on November 7, 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 14.10.2016 (five calendar days) the employee was on a business trip.
In addition, during the billing period he was paid bonuses:
In August for the second 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 third quarter of 2016 - in the amount of 18,000 rubles.
Let's calculate total amount bonuses when determining 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) was 66 working days, and the number of days worked by the employee during this period was
56 working days.
When calculating average earnings, bonuses will be taken into account in the following amounts:
For August 2016 - RUB 5,090.90. (RUB 6,000 / 66 work days x 56 work days);
For September 2016 - 5,090.90 rubles. (RUB 6,000 / 66 work days x 56 work days);
For October 2016 - 6,000 rubles, since this monthly bonus, paid along with wages for a given month;
For the second quarter of 2016 - RUB 15,272.72. (RUB 18,000 / 66 working days x
56 workers days);
For the third quarter of 2016 - RUB 15,272.72. (RUB 18,000 / 66 working days x
56 workers days).
The total amount of bonuses taken into account when calculating 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 an employee has worked in an organization for an incomplete working period, for which bonuses and rewards are accrued, and they were accrued in proportion to the time worked, they are taken into account when determining average earnings based on the actually accrued amounts according to the rules established by clause 9 of Procedure No. 62.
Calculation of average earnings when increasing salaries in an organization
Clause 10 of Order No. 62 establishes the rules for calculating average earnings upon promotion in an organization (branch, structural unit) tariff rates (official salaries, monetary remuneration). In this case, the average earnings of workers increases as follows:1) if the increase occurred during the billing period, payments taken into account when determining average earnings and accrued for the period of time preceding the increase are increased by coefficients that are calculated by dividing the tariff rate (official salary, monetary remuneration) established in the month of occurrence of the event that is associated with the retention average earnings, per tariff rates(official salaries, monetary remuneration) for each month of the billing period.
The employee was fired on November 7, 2016. The billing period is from 08/01/2016 to 10/31/2016. From September 1, 2016, the organization increased salaries from 28,000 to 32,000 rubles. The employee has worked out the entire pay period. Let's calculate the average salary for the employment service.
Let's 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 1,453.34 rubles. ((28,000 rub. x 1.14 + 32,000 rub. + 32,000 rub.) / 66 working days), where 66 working days is the number of days actually worked in the billing period.
The average earnings that must be indicated in the certificate for the employment service will be equal to 31,973.48 rubles. (RUB 1,453.34 x (66 work days / 3 months)).
2) if the increase occurred after the billing period before the day of dismissal, the average earnings calculated for the billing period increase.
The employee was fired on November 7, 2016. The billing period is from 08/01/2016 to 10/31/2016. From November 1, 2016, salaries increased from 28,000 to 32,000 rubles. The employee has worked out the entire pay period. Let's calculate the average salary for the employment service.
First, it is also necessary 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 rub. + 28,000 rub. + 28,000 rub.) / 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 RUB 31,919.82. (RUB 1,272.72 x (66 work days / 3 months) x 1.14).
3) if the increase occurred after the employee’s dismissal, the average salary does not increase.
Calculation of average earnings
when the premiums increase
A special calculation of average earnings is established in clause 11 of Procedure No. 62. This clause must be applied only if the organization has increased the following allowances: for the qualification category;
for 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 of time preceding the increase are increased by factors that are calculated by dividing the specified allowance established in the month of occurrence of the event associated with maintaining the average earnings by the allowances of each month of the billing period.
The employee was fired on November 7, 2016. His salary is 28,000 rubles. In addition, he is paid a bonus for his class rank. From September 1, 2016, the bonus for class rank was increased from 2,000 to 3,000 rubles. The billing period from 08/01/2016 to 10/31/2016 was fully worked by the employee. Let's calculate the average salary for the employment service.
First, let's determine 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. ((RUB 28,000 + RUB 2,000 x 1.5 + RUB 28,000 + RUB 3,000 + RUB 28,000 + RUB 3,000) / 66 working days), where 66 working days is the quantity actually worked days in the billing period.
The average salary that must be indicated in the certificate for the employment service is RUB 31,000.20. (RUB 1,409.10 x (66 work days / 3 months)).
2) if the increase occurred after the dismissal of the employee, the specified allowances included in the average salary do not increase.
In conclusion, we note that a certificate of average earnings for the employment service can be drawn up either in any form (and it must reflect information by which the amount and timing of payment of unemployment benefits can be determined), or in the recommended form given in the Letter Ministry of Labor of the Russian Federation dated August 15, 2016 No. 16-5/B-421. Average earnings are calculated in accordance with Procedure No. 62. When calculating average earnings Special attention need to pay attention to:
Determining the billing period;
Payments for the billing period (exclude payments specified in clause 4 of Procedure No. 62);
Calculation of average earnings taking into account bonuses;
Calculation of average earnings taking into account increases in official salaries or bonuses.
A completed certificate of average earnings for the employment service must be provided to the employee within three days from the date of his written request to the employer.
The full text of the letter can be found in the magazine “Payment in a state (municipal) institution: acts and comments for an accountant” (No. 11, 2016).
Law of the Russian Federation of April 19, 1991 No. 1032-1 “On employment in the Russian Federation.”
“Answers to questions from 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 registration of citizens for the purpose of searching suitable job, Rules for registering unemployed citizens, requirements for the selection of suitable work, approved by 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 selecting a suitable job.”
You can download a salary certificate - sample 2018-2019 on our resource. Depending on the purpose and purpose of this document, there are different forms. In what situations may a salary certificate be required? In what form is it compiled? When should it be issued? You will find answers to these and other questions in this material.
When do you need a certificate of average earnings?
A certificate of average earnings is required for all citizens when registering with the employment center. This certificate, which indicates salary data for the last 3 months of work, is issued to the employee by the employer. The procedure for calculating wages to reflect the data in the specified certificate is prescribed in Resolution of the Ministry of Labor of the Russian Federation dated August 12, 2003 No. 62.
A certificate of average earnings for 2018-2019, as well as previous periods, has not been approved at the federal level, but there is a form recommended by the Ministry of Labor of the Russian Federation. Let's consider how it should be designed.
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 3 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.
The recommended certificate of average earnings for the employment center is given in letter of the Ministry of Labor of Russia dated August 15, 2016 No. 16-5/B-421. 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.
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).
You can download the form and sample certificate of average earnings to determine the amount of unemployment benefits below.
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. There is no strict form for such a certificate.
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.
Such a certificate may also be required to be submitted to the social security department when applying for a subsidy for utility bills.
What form of salary certificate is valid in 2018-2019
Salary certificate for authorities social protection, the Pension Fund is drawn up according to the model approved by order of the Ministry of Labor and Social Protection dated April 30, 2013 No. 182n. Not long ago, technical amendments were made to the form of this certificate; changes affected the wording of clause 3 of the certificate (Order of the Ministry of Labor of Russia dated January 09, 2017 No. 1n). The updated certificate form is used from 02/06/2017.
You can download the current certificate form .
Sometimes a salary certificate means Form 2-NDFL, which is submitted to the bank to apply for a loan and to a new employer when changing jobs.
Read about how a certificate in form 2-NDFL is issued in our article “The procedure for issuing a 2-NDFL certificate to an employee” .
A salary certificate can be issued in any form if the form established by regulations and required for a particular authority does not exist.
How to issue a certificate of average monthly salary
To obtain a certificate of average earnings for 2018-2019, you must contact your employer with a corresponding application. 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).
In case of dismissal, the employer must provide the employee with a certificate of earnings received by him over the last 2 years of work. Even if the employee did not request it, the document is issued on the day of dismissal. With the written consent of the dismissed employee, the certificate may 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” .
For what period is a salary certificate issued?
To obtain a visa, a certificate of receipts for Last year(or six months) income.
To assign a subsidy and apply for a loan, you need a six-month certificate.
To submit to the employment service, as we have already found out, you will need a certificate 3 months in advance.
Certificates for 2 years are submitted to confirm payment of insurance premiums. They also indicate the amounts of earnings from which deductions were made.
Where to download the form and sample of filling out a salary certificate
On our website you can download salary certificates, which may be required in various situations.
Help on form 182n: sample filling
Upon dismissal, the employee must be issued 2 certificates: one - about the income received for the last calendar year in form 2-NDFL, the other - a certificate necessary for the subsequent calculation of sick leave in form 182n (a sample of its completion (taking into account the changes made by order of the Ministry of Labor of Russia dated 09.01. 2017 No. 1n) can be downloaded on our website).
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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.