Certificate of average earnings for the employment center: when is it issued, within what time frame, sample filling

When needed

As a rule, citizens need a document on average earnings in the following cases:

• registration with the Employment Center;
• processing loans and other loans;
• obtaining a visa to travel abroad;
• registration of benefits and pensions;
• registration of subsidies;
• litigation.

Any employee has the right to receive this document. To do this, it is enough to contact the employer with a corresponding application. In accordance with Article 62 of the Labor Code of the Russian Federation, it is prepared and issued within three days from the date of application. When registering as unemployed, a worker will need a certificate of average earnings for the last 3 months for the employment center - this document is used to calculate the amount of unemployment benefits. This is stated in paragraph 2 of Article 3 of the Federal Law of April 19, 1991 No. 1032-1. The form of paper on average earnings suitable for this case is given in the letter of the Ministry of Labor dated January 10, 2019 No. 16-5/B-5. As in the letter of the Ministry of Labor dated August 15, 2016 No. 16-5/B-421, officials emphasize that if the document on average earnings contains all the necessary information to determine the amount of benefits, but is drawn up in any form, then it is also valid. As for the procedure for calculating the amount of benefits, it is determined by Resolution of the Ministry of Labor dated August 12, 2003 No. 62.

Sample of filling out a certificate of average earnings for the last three months

https://youtu.be/_eFI5s5tPcs

Certificate of average earnings for unemployment benefits: how to compile in 1C

A certificate of average earnings for submission to the employment service is not included in the list of mandatory documents that are drawn up upon dismissal. The employer must issue it within three days from the receipt of the employee’s written application. The certificate of average earnings for the last three months at the last place of work includes the information necessary to determine the amount of unemployment benefits. 1C experts tell you how to calculate the average salary of an employee in this case and generate a certificate for the employment service in the 1C: Salary and Personnel Management 8 program, edition 3.

A certificate of average earnings to determine the amount of unemployment benefits (scholarships) is issued to a dismissed or former employee to receive unemployment benefits from the employment service at the place of residence. According to paragraph 2 of Article 3 of the Law of the Russian Federation of April 19, 1991 No. 1032-1 “On Employment of the Population in the Russian Federation,” a certificate of average earnings is issued for the last 3 months at the last place of work.

The current legislation does not approve the form of such a certificate, the procedure for filling it out and submitting it. The certificate can be prepared:

• according to the recommended form given in the letter of the Ministry of Labor of Russia dated August 15, 2016 No. 16-5/B-421;
• in any form, and it must reflect information that can be used to determine the amount and timing of payment of unemployment benefits.

Employment services may use certificates in their work, the forms of which are approved by the constituent entity of the Russian Federation (letter of Rostrud dated November 8, 2010 No. 3281-6-2).

So, for example, the certificate form for Moscow was approved by order of the Moscow Department of Labor and Employment dated November 6, 2014 No. 638; for the Moscow region - given in Appendix No. 2 of the Administrative Regulations, approved. by order of the Moscow Regional Labor Department of February 22, 2013 No. 13-r.

If the employer has drawn up a certificate for the employment service in any form, and it contains all the information that is needed to determine the amount and timing of payment of unemployment benefits, there is no reason to refuse to accept such a certificate (see letters of the Ministry of Labor of Russia dated August 15, 2016 No. 16 -5/B-421, Rostruda dated 08.11.2010 No. 3281-6-2).

Among the mandatory information that must be in the Certificate:

• OKVED;
• FULL NAME. dismissed employee;
• date of admission of the employee to the organization and date of dismissal;
• the amount of average earnings for the last 3 months in numbers and words;
• the number of calendar weeks during the 12 months preceding dismissal for which wages were paid (if the employee worked part-time, this information must also be indicated);
• periods during the 12 months preceding dismissal for which the employee was not paid. The reasons for non-payment should be indicated (parental leave for up to 1.5 or 3 years, leave without pay, temporary disability).

Average earnings are calculated in accordance with 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, approved. Resolution of the Ministry of Labor of Russia dated August 12, 2003 No. 62 (hereinafter referred to as Procedure No. 62).

When calculating average earnings, special attention should be paid to:

• determining the billing period;
• payments for the billing period (exclude payments specified in clause 4 of Procedure No. 62 - disability benefits, maternity benefits, etc.);
• calculation of average earnings taking into account bonuses;
• calculation of average earnings taking into account increases in official salaries and bonuses.

A completed certificate of average earnings for the employment service must be provided to the former employee within 3 days from the date of his written request to the employer (Article 62 of the Labor Code of the Russian Federation).

Generating a certificate of average earnings in “1C: ZUP 8” (ed. 3)

We will consider the procedure for calculating the average salary of an employee to determine the amount of unemployment benefits (scholarships) and generate a certificate for the employment service in the program “1C: Salaries and Personnel Management 8”, edition 3, using the following example.

Upon dismissal and registration of pension

Upon dismissal, in addition to the work record book, the employee receives information from the employer about the amount of salary. This information about average earnings is necessary for presentation at the place of your next employment, for applying for unemployment benefits and in other authorities that use this data in their work. To calculate benefits provided by the Social Insurance Fund, the employee must be issued a document in form No. 182n. Its form was approved by order of the Ministry of Labor of Russia dated April 30, 2013 No. 182n. It contains information about average earnings for the last and two previous years.

Example of a certificate of average earnings using form No. 182n

In addition, the employee has the right to request form 2-NDFL, approved by order of the Federal Tax Service of Russia dated October 2, 2018 No. MMV-7-11. It contains information on income for the last year before the date of dismissal.

Sample of filling out a certificate to the employment center to determine the amount of unemployment benefits or other payments (2-NDFL)

The Pension Fund also requires information about the average monthly salary when calculating the amount of payments. The employee must provide it for the entire period of employment. After this, the Fund’s employees make a selection from this data, namely: they use any 5 years of continuous service for calculations.

Why is it submitted to the CZN?

Temporarily unemployed citizens may qualify for unemployment benefits from the labor exchange. Monetary compensation is paid until the applicant finds a suitable place of work, or he finds a job on his own.

To apply for financial assistance, employment center specialists require you to collect a list of certain papers. It includes a certificate of average earnings from your place of work.

Not only a person who has quit, but also a person who has never worked can register with the Employment Center.

That is why a certificate of average salary is not required to be submitted to the employment service.

It is important to take into account that in its absence, the amount of the benefit will be minimal. This rule is enshrined at the legislative level.

It should also be noted that if an employee was fired due to any misconduct, the meaning of issuing a certificate disappears.

Employment center specialists study all the information present in the work book. In the presence of such incidents, the central payment center is assigned a minimum amount of benefits.

We also offer income certificates:

• to social security for benefits;
• for subsidies;
• to the Pension Fund for pensions;
• for the visa.

Applying for loans, subsidies and visas

Credit institutions usually do not require a certificate of average earnings to determine the amount of unemployment benefits, but bankers need a document on the average salary for the last three to six months. Existing legislation does not establish a unified form for such a document and does not specify what information it includes. But banks require that it contain:

• name of company;
• Contact details;
• employee's length of service;
• job title;
• monthly data on wages.

A similar document is sometimes requested to apply for subsidies.

Certificate of average earnings for the last three months at the last place of work for subsidies

When applying to visa centers and foreign embassies to obtain a visa, you also need this document. It must be printed on company letterhead. Its form is not defined by law, but in practice it is recommended to indicate:

• name of the enterprise;
• Contact details;
• employee position;
• monthly salary for the last six months.

There must also be wording that during the trip abroad the employee retains his job and salary. Embassies of some countries, when considering a visa package of documents, give preference to the 2-NDFL form, since it is real evidence that the visa applicant is legally employed.

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 Labor and Social Protection of the city of Moscow dated December 24, 2020 No. 1721. Appendix No. 1 approves the form of the Moscow certificate. It can be downloaded 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 2020 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.

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).

How to fill out a certificate of average earnings for an employment center Certificate of average earnings for an employment center Average daily earnings for calculating sick leave in 2020 Calculation of average daily earnings from the minimum wage in 2020

How to fill out the certificate

A sample certificate of average earnings for the Employment Center - 2019 form and a sample filling out are presented below in the article, but it is not necessary to use it. The employer has the right to issue a certificate in free form. It must contain all the same information as on the Ministry of Labor form. Therefore, the following data must be present:

• information about the company, company, organization, etc. (including tax registration codes);
• Full name of the future unemployed;
• duration of work in the company, working conditions (full/part-time);
• average earnings for the last 3 months in one amount (entered in both numbers and words)
• contact details of the accountant and the head of the organization.

All of the above information is contained in a form, a sample of which is presented below.

When you need it

One of the mandatory documents that must be provided in order to register with the employment service is a certificate of average earnings to determine the unemployment benefit received from the previous employer.

IMPORTANT! The exception is citizens who get a job for the first time. They had no salary, so there is no information for this document. Their benefits will be set at the minimum level established by law. In 2020, this is 1,500 rubles (Resolution of the Government of the Russian Federation dated November 15, 2018 No. 1375 “On the amounts of the minimum and maximum amounts of unemployment benefits for 2020”).

In all other cases, it is necessary to take into account the average earnings for the last three months. Based on it, the employment center will determine the amount of monthly government assistance to a specific citizen. The completed certificate form to the employment center 2020 is intended to confirm these incomes.

What is a certificate of average earnings needed for and when is it requested?

A paper sample, which determines the average earnings, is attached to the package of documentation for registering the unemployed on the exchange. The purpose of such a document is to correctly calculate the payments that will be paid to an unemployed person registered with the Employment Center.

Fact! Despite the importance of such a certificate, it is not mandatory if you are registering with the Central Rights Reserve. The citizen will still be assigned a benefit, only it will be minimal.

To receive the money required by law, you must request a certificate from your previous employer.

By the way! If a person was fired due to an article (absenteeism, being in a state of alcohol or drugs, etc.), there is no point in requesting such a certificate. This category of citizens will be paid only the minimum amount of benefits, and the social security inspector will see the reason for dismissal in the work book of the unemployed.

By the way, to receive social benefits, such a sample of average earnings will not work.

The legislative framework

Since the certificate is issued by employers, HR officers and accountants will be interested in the following regulations:

1. Law of the Russian Federation No. 1032-1 of April 19, 1991, it approved the procedure for calculating the amount of payment. And the need to focus on average earnings over the last three months when calculating it is mentioned in Articles 30 and 33.
2. Resolution of the Ministry of Labor of the Russian Federation No. 62 of August 12, 2003, which determines how to calculate and confirm the required amount.
3. Letter of the Ministry of Labor dated January 10, 2019 No. 16-5/B-5, which presents a sample certificate for the employment service 2020. Although this form is not unified, but recommended, it is convenient for both employers and employees of the employment center. But if the employee confirms the average income for the last three months in free form, they cannot refuse to register for unemployment and assign him a benefit higher than the minimum.

Certificate form for employment service 2020

How to fill out a document

It must be issued by the organization where the citizen recently worked before dismissal (see paragraph 1 of Article 34 of the Law of the Russian Federation of April 19, 1991 No. 1032-1). A certificate from the employment center must contain:

• name of the company and its details;
• duration of employment;
• time worked on a full-time and part-time basis (giving the number of days and hours), if it was established;
• average earnings: indicate both in numbers and in words to eliminate discrepancies (you can use an online calculator to calculate average earnings).

This is what a sample application to the employment center looks like, prepared for the period from June to August.

Let us remind you that the employer has the right to use the form recommended in the letter of the Ministry of Labor No. 16-5/B-421 dated August 15, 2016. It provides more detailed information: it adds the number of calendar weeks for which the applicant received a salary, and periods that were not included in the paid period (sick leave, maternity leave, forced absences, administrative leave, etc.). This is especially convenient when preparing a document for external part-time hourly workers. For example, an associate professor has a fixed-term employment contract with a university for the period from September 1 to August 31. But he may not work for the entire specified period: in the first semester he will lecture for two months for half a day, in the second - twice a week, and during the session his working time is calculated not by the hour, but by the students. As a result, it is possible that the assistant professor will not work 26 full weeks during the year and will be paid the minimum unemployment benefit.

For what period should information be provided (for how many months)

The Employment Law regulates that a certificate of average earnings for an employment center must be drawn up for three full months preceding the date of dismissal of the employee.

This norm distinguishes this process of determining average earnings from calculations according to the general rule. For example, if you quit on September 18, the payroll period is taken from June 1 to September 1.

From this time, the accountant must exclude the following periods:

• Vacation time, when his place of work was retained and vacation pay was paid;
• Periods of incapacity;
• Downtime that occurred through no fault of the employee;
• Time off;
• The time of child care provided to the employee additionally, for which payment was made;
• The period of a strike when the dismissed person did not take part in it, but because of it could not work;
• The time when the employee did not work with payment of wages in whole or in part.
• Periods when the employee used his time off.

Attention! In practice, it may turn out that this billing period will not contain either the employee’s salary or the days actually worked. Then, as the calculation period, you can take the full three months preceding this time.

Responsibility for failure to issue a certificate

Labor legislation does not define punishment as such if the employee was not given a certificate of average earnings for the employment center upon dismissal, or upon submission of a written request.

But since this document is mandatory, which the employer must draw up for the employee when submitting a written request, the latter can contact government agencies to protect his rights.

He has the right to file a complaint with:

• Labor Inspectorate;
• Prosecutor's Office;
• Judicial authorities.

The Code of Administrative Offenses establishes the following liability for violations of the Labor Code of mild severity that do not cause harm to health or life:

• For an official - a warning or a fine from 1 to 5 thousand rubles.
• For a legal entity - a fine of 30 to 50 thousand rubles.

A warning is a measure of punishment that is expressed in official written censure of the guilty person.

If the violation is repeated:

• For an official - a fine of 10 to 20 thousand rubles;
• For a legal entity - a fine of 50 to 70 thousand rubles.

At what point should a certificate be issued?

A certificate of average earnings for determining unemployment benefits is not part of the mandatory documents that the administration must draw up at the time of termination of an employment contract with an employee.

It is drawn up when a fired or resigning person receives a request for the head of the company. According to the law, the accounting department is obliged to draw up this document within three days from the date of submission of the application for the generation of this form.

Except for the case when he asked to give it away while still an employee of the company. In this case, it is drawn up and transferred to the person being dismissed on the last day of work of this person.

Attention! An employee who quits can request it immediately at the time of dismissal or apply a little later. The employer does not have the right to refuse this request, even if a year or more has passed since the termination of the contract with this person.

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 of professional training, retraining and advanced training in the direction of the employment service authorities, approved by Resolution 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 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 days (part-time working week) recalculated to 26 weeks with a full working day (full working week) and recognized as unemployed in the prescribed manner, is accrued:

a) in the first (12-month) payment period:

– for the first three months – in the amount of 75% of their average monthly earnings (salary), 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 regional coefficient;

b) in the second (12-month) payment period - in the amount of the minimum amount of unemployment benefits, 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 of Article 31 of Law of the Russian Federation No. 1032-1).

For your information: For 2020, 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.

How to register?

Let us consider in detail what to do for a person who has lost his job, what documents to submit in order to register as unemployed.

Guided by the Federal Law of the Russian Federation “On Employment of the Population”, the following package of documents is provided:

• an application addressed to the head of the employment service for registration in the established form;
• passport confirming the identity of the applicant;
• employment history;
• documents confirming the degree of qualification and education: diplomas, certificates, certificates;
• certificate of disability - if available - and a recommended medical rehabilitation program;
• SNILS;
• TIN;
• a certificate from the place of work where the person worked before dismissal, about the average earnings for the last three months, except for those citizens who have not previously worked and are just starting their working career for the first time.

It is necessary to provide certain documents for registration with the central registration center

According to the rules approved by the RF PP No. 891 of 09/07/2012, a citizen is recognized and registered as unemployed only after submitting a full package of documents to the service. You need to focus on the list, which is approved by the Recommendations of the Ministry of Labor and Social Protection of the Russian Federation No. 16-5/10/2-1163 of 01.03, including a certificate of average wages.

Important ! The concept of “average earnings” refers to the average value of an employee’s total wages for a certain calendar period of time worked.

You must provide a certificate of average earnings to the Employment Center

When a person has provided all the documents, he is registered as unemployed. The following categories of citizens may not have a certificate:

• able-bodied persons who have not previously worked for various reasons, who are registered with the employment service for the first time in order to be registered as unemployed;
• citizens who have a long break from work - more than a year;
• entrepreneurs who have ceased their individual activities.

Important ! When liquidating an enterprise, it is possible to obtain a certificate of your earnings from the archive.

In all of the above exceptions to the rules, unemployment benefits are assigned in a minimum amount (see Table No. 2).

If a citizen does not have a certificate of income, he is assigned unemployment benefits in the minimum amount

Important ! It is not allowed to provide the Central Tax Office with a 2-NDFL certificate instead of a certificate of average income for 3 months established by law.

The amount of the benefit depends on the salary received by the citizen for three months of work before dismissal. Also, benefits vary depending on the category of citizens identified at the employment center, in accordance with legislative norms.

The amount of unemployment benefits depends on the data specified in the certificate of average earnings

Table No. 2. Categories of citizens who are entitled to benefits and their amount

Let's look at an example.

In the first year, the employee was laid off due to redundancy. He was paid for all 12 months before his dismissal, including at least 26 calendar weeks. A citizen applies to the Central Employment Service to register him as unemployed, and he will be assigned a benefit. In the first three months after registration, he is entitled to 75% of the SZ indicated in the certificate. In the subsequent period, 4 months, he will be assigned a reduced benefit to 60%; in the remaining months until the end of the calendar year, the payment will be 45%.

The amount of benefit depends on various circumstances

Important ! In the second year, all unemployed people are paid unemployment benefits in the minimum amount, increased by the size of the regional coefficient.

The pension reform introduced on January 1, 2019 introduces the concept of “pre-pensioner,” denoting people who have 5 years left to work before their old-age or long-service pension. Upon receipt of the “unemployed” status for such people, the state benefit amount is increased to the level of the minimum wage and amounts to 11,280 rubles.

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;
• wages accrued to teachers of primary and secondary vocational education institutions for hours of teaching work in excess of the reduced annual teaching load (counted in the amount of 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 at the previous place of 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 (class rank, diplomatic rank), length of service (work experience), special conditions of civil service, academic degree, academic title, knowledge of a 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 determined by 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, payment for overtime work;
• 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.

Please note: As already mentioned, clause 4 of Order No. 62 establishes periods that are excluded from the calculation. Amounts paid during this time are also not taken into account when calculating average earnings.

How to correctly calculate average earnings?

The rules for calculating SZ are defined in the Resolution of the Ministry of Labor No. 62 of 08/12/2003. A common payment procedure has been legalized for everyone.

The types of charges and amounts that are added up when calculating average earnings are indicated in paragraph 2 of Resolution No. 62. The amount to obtain the average value for the last three months includes all funds received by the employee, which are determined by the organization’s remuneration system.

Excerpt from Resolution of the Ministry of Labor No. 62

The calculation includes:

• all accruals and remunerations according to the tariff rate, which are paid not only in money, but in kind;
• all allowances, additional payments paid to the employee in accordance with internal orders adopted under the organization’s contracts: for class, replacement, additional. works and more;
• payments for labor incentives: premiums, bonuses;
• all payments in the form of compensation for harmful activities, work on night shifts and weekends, holidays;
• monthly bonuses;
• bonuses for the year - one fourth part is taken into account, that is, the share falling on three billing months;
• Quarterly bonuses are taken into account according to the share attributable to the billing months.

The certificate indicates various incomes: salary, bonuses, allowances

The following charges cannot be included in the calculation:

• social payments;
• vacation pay;
• payments according to the ballot;
• during downtime, when payments were maintained and the employee did not work.

Important ! Pay for vacation days as well as vacation days are deducted from the calculation for the last three months.

Calculation procedure

The procedure for calculating the average wage for unemployment benefits was approved by the Ministry of Labor in a separate document, and is reflected in the Appendix to the Resolution of the Ministry of Labor of the Russian Federation No. 62 of August 12, 2003. It is in many ways similar to the scheme for calculating travel allowances, vacation pay and other payments calculated taking into account average earnings, but still has some differences.

Thus, for the employment service, average earnings are calculated for the last 3 months of work preceding the month of dismissal (as opposed to 12 months taken into account in other cases). The calculation includes all types of payments provided for by the remuneration system, incl. it includes (clause 2 of the Procedure):

• salary (including those paid in kind),
• various coefficients, bonuses and additional payments (regional, under special working conditions, for length of service, combining positions, etc.),
• bonuses, remunerations, including annual and one-time ones for length of service,
• commissions,
• royalties, royalties (to employees of creative organizations, media),
• other employee benefits accepted by the company.

The periods specified in clause 4 of the Procedure are not included in the calculation, including the time when:

• the employee retained his average salary,
• the employee was paid benefits (sick leave or maternity leave),
• the employee was idle due to the fault of the employer (or for other reasons beyond the control of the parties),
• additional paid days off were used to care for a disabled child,
• the employee could not work due to the strike, although he did not participate in it,
• the employee was released from work (with or without preservation of earnings),
• When working on a rotational basis, time off was provided for overtime, as well as in other cases provided for by law.

If the employee did not have accrued earnings in the billing period, or the entire period consists of excluded days, the previous three-month period in which the accruals were taken is taken for the calculation. When there was no earnings in previous periods, the average earnings are calculated from the actual salary for the days worked in the month in which the employee was fired.

First, the employee’s average daily earnings are determined by dividing the amount of payments by the days worked in the billing period. The result obtained is multiplied by the average monthly number of working days in the same period. The result will be the average earnings for 3 months, reflected in the certificate.

About the certificate

The calculation period is considered to be three full months from the first to the last day, after which the person becomes fired. To calculate his average salary, the accounting department sums up all types of payments, including bonuses and additional payments accrued to the employee for this period, according to the system of payments and incentives approved by the organization, regardless of their source.

The certificate indicates all income received by the citizen at the enterprise: salary, bonuses, additional payments, etc.

The certificate can be issued in the form proposed by the Ministry of Labor or in the Moscow form. The management can develop its own version of the certificate, but it must be issued on letterhead or on an A4 sheet. It must include a corner stamp, the employer’s information about its legal address, TIN number, as well as financial information with the OKVED number.

What else should be indicated in the certificate?

1. The name of the certificate, on the basis of what data it was compiled, for which authority it is intended.
2. Full name of the dismissed employee (full).
3. The period of employment of an employee in an organization from the date of employment to the date of dismissal.
4. Indicate the calculated total average earnings for the last three full months, rounded to hundredths. Numbers are written in numbers and in words.
5. The number (26) calendar weeks during which work was paid in the 12 months before dismissal is indicated.
6. The operating mode of the enterprise, the number of working hours and days in the week are prescribed. It indicates how long the employee worked while complying with the work regime.
7. The dates from the beginning to the end of those periods that are excluded from the total calculations of income and for what reasons are indicated in detail: vacation, sick leave and other reasons.
8. At the end of the certificate, at the very bottom, signatures are placed in turn, first of the manager, then of the chief accountant, always with a full indication of the full name, and the signatures are secured with the company seal. The date of signing and the contact telephone number of the company or organization are indicated.

The certificate must contain all necessary information in full

Important ! The employer can use any of the proposed forms of certificates or draw up his own form in any form, but indicating all the necessary information and amounts of income required by the Central Employment Center in order to pay benefits to a person.

General approach

It is advisable to complete the certificate in question in one of 2 ways:

1. On company letterhead.
2. Place a corner stamp of the company indicating the legal address.

Here is the most important thing that needs to be reflected in the certificate of average earnings for the employment center in 2020:

• TIN and OKVED of the employer;
• FULL NAME. a former employee who requested a certificate;
• legal name of the enterprise;
• the entire period of work of the former employee;
• the amount of calculated average earnings for the last 3 months (in numbers and in words);
• number of calendar weeks of paid work 12 months before dismissal;
• the number of working hours per day and working days per week on a full-time basis, indicating dates;
• the number of working hours per day and working days per week on a part-time basis, indicating dates;
• article of the Labor Code of the Russian Federation, on the basis of which part-time work is established;
• periods excluded from the calculation (dates and reasons for exclusion);
• the basis for issuing the certificate (indicate the employee’s personal account, pay slips, etc.);
• FULL NAME. and signatures of the head of the organization and the chief accountant;
• date of issue of the certificate;
• phone number to contact the company.

Certificate of average earnings to the employment center, sample form for 2020

Currently, there are two forms of this certificate, and the use of each is equivalent. The first form is a form that was adopted by the Ministry of Labor in 2020. Currently, this form continues to operate without changes. Consider filling it out. There are no official instructions for the certificate.

Sample of filling out the form according to the Ministry of Labor

In the upper right corner there is a place for the company stamp. Next to it you need to write down the TIN and main OKVED codes. The latter is entered only in numbers, without decoding.

In the field “Issued by gr.” You must indicate your full name. the citizen for whom this document is drawn up. Next, in the “From” and “To” fields, you need to enter the dates in the interval between which he carried out work in the company. On the next line, write the full name of the organization or full name. entrepreneur.

The next step is for the accountant to calculate the average earnings for the previous 3 months and record the result of this calculation in the certificate. This must be done first in numbers, then in words.

After this, you need to write down in numbers the number of weeks during which he worked over the previous 12 months.

The next step is several fields where you need to record the number of hours per day, as well as the number of days per week during which the employee performed full-time and short-time duties.

Attention: in the case where the employee did not work the whole day, it is necessary to indicate the article from the Labor Code on the basis of which the short schedule was established for him.

In the next block of the column, you need to indicate the periods during the previous 12 months when the employee’s salary was not calculated. This includes downtime, leave without pay, sick leave, etc. Entries are made according to the principle: days of the beginning and end of the period, name of the period.

In the “Certificate issued on the basis” field, you need to list the details of the documents from which information was obtained to fill out the certificate.

After drawing up, the document is signed by the manager and the chief accountant, and they must also provide a transcript of the signature; the date of completion and contact telephone number are indicated below.

If any of the columns is not filled in, a dash must be placed in it.

Attention: in addition to the main form of the certificate, each of the subjects has the right to develop and implement its own version of the document. At the same time, government agencies in the regions usually ask to provide them with a certificate using the internal form, and not the federal one.

An example of filling out a certificate for Moscow

As a rule, local certificates are simpler and include fewer required fields. Using an example, let's look at how to fill out a certificate for Moscow.

It is advisable to issue the certificate on letterhead, where all the required details are indicated in the header. If this is not possible, then you need to put a company stamp in the upper left corner and write down the TIN code next to it.

In the next field “Gr. Issued.” You must indicate your full name. the person for whom the certificate is being filled out. Then, in the following fields “From” and “To” the dates between which he worked in the company are entered.

On the next line, write the full name of the company or full name. entrepreneur.

Next, you need to indicate the OKVED activity code - only a digital code is used without text decoding.

The following periods include the number of days and hours when he performed labor duties under full or short working hours. If an employee worked part-time, then it is necessary to indicate the article from the Labor Code on the basis of which such a schedule was assigned to the employee.

At the next step, the accountant needs to calculate the employee’s average earnings for the previous 3 months and indicate it in the certificate in numbers and words.

If during the previous 12 months the employee had periods without accrual of wages - for example, he was on sick leave or on leave without pay, then for each such case you need to enter the start and end days, as well as the name of the period.

In the “Certificate issued on the basis” field, details of the primary documents on the basis of which the accountant filled out this certificate are recorded.

After providing all the information, the document must be signed by the manager and chief accountant and their signatures deciphered. If there is a seal, its imprint is affixed to the certificate. Below you need to write down the contact phone number and the date when the document was drawn up.