Certificate on form 182N: what is it and how to get it

Purpose of a certificate of average earnings

So, certificate 182n: what is it for? The dismissed employee will need the document when applying for a new job. Based on the information specified in the form, the new employer will accrue benefits:

• on a certificate of temporary incapacity for work;
• for pregnancy and childbirth;
• for child care up to 1.5 years.

The employer, when terminating the employment contract, is obliged to provide the employee with all the documents due. In addition to the work record book, the employee must pick up a certificate of average earnings for the last two years on the day of dismissal.

The employer does not have the right to refuse to issue the required documentation and payment to a resigned employee, for example, citing the reason for dismissal (for absenteeism or disciplinary action). Administrative penalties are provided for such actions.

A certificate in form 182n about average earnings must be issued strictly on the last working day of the quitter. Or within three working days from the receipt of a written request from a citizen who terminated his employment relationship in previous years.

How are social payments calculated based on the certificate data?

Social benefits to an employee during the period of incapacity are calculated based on the average salary for previous periods. Thus, the average daily salary of the employee is determined, and then it is multiplied by the number of days for which social benefits for temporary disability must be paid. If the employee has worked in a new place for less than two years, then, inter alia, based on the income at the previous place of work - the data indicated in the certificate.

To determine the average salary for a period according to a certificate, the employee’s annual income is taken and divided by the number of calendar days in the year, but if there were days during this period that the employee did not work, then they are first subtracted from the total number of calendar days.

The calculation is carried out not by the number of working days, but by the number of calendar days, since people often work according to a schedule, in shifts, on a rotational basis, etc.

Note that in the amount of annual income, in addition to the salary at the rate, bonuses, overtime, and various monetary incentives for the employee can also be taken into account.

Unified certificate form

For information on accrued wages for the previous two years, a unified form for a certificate of average wages is provided, which is approved by Order of the Ministry of Labor of Russia dated April 30, 2013 No. 182n. Let's look at how to fill out certificate 182n; you can download the form for free below.

IMPORTANT!

Until July 2, 2013, for information about wages, a different form was used - certificate 4n. Therefore, if an employee provided information on average earnings for 2011, 2012 and 2013 on such a form, then there is no reason not to accept the information. During these periods, the form in Form No. 4n is considered valid. The employer also has the right to provide similar information for the specified periods in a free-form salary certificate (sample below).

In what cases is it necessary to prepare a certificate?

There are only two types of reasons when a document becomes mandatory:

1. Upon dismissal. The person is given information regarding income, both for the current period and for the previous two years. In this case, the paper is issued on the same day when the registration procedure is completed. And it is issued along with other mandatory types of documentation.
2. When an application is submitted by an employee who previously worked at the company. Then the document must be issued within a maximum of three working days.

You can get a certificate even if you have no income. They will simply write in the appropriate column that the citizen received zero rubles and zero kopecks.

The new employer will have confidence that he does not need to recalculate. The reason is lack of income for a certain time.

Instructions for filling out form 182n

We begin filling out the unified form for a certificate of average earnings by indicating the date and document number, observing the chronological order.

Fill out block No. 1. Information about the policyholder.

We indicate:

• full name of the institution;
• name of the FSS TO where the institution is registered;
• registration information of the insured organization (registration number of the Social Insurance Fund, Taxpayer Identification Number, KPP, actual address and telephone number).

Block 2. Information about the insured person.

We indicate:

• FULL NAME. the employee in full;
• passport data;
• place of residence (address);
• SNILS;
• periods of work.

Block No. 3. Amount of accruals.

We indicate the amount of accrued wages, as well as other payments that were subject to compulsory social insurance. In other words, we describe the amounts for which FSS insurance premiums were calculated. We provide information for the two calendar years preceding the date of dismissal, as well as for the period of work in the current year before the date of dismissal.

Block No. 4. Periods of incapacity for work.

We describe periods of incapacity for work in calendar days. For each case we indicate:

1. VNiM case start date.
2. Expiration date.
3. Number of days of incapacity for work (in numbers and in words).
4. Cause of disability.

We break down the information by year.

This is all you need to know about how to fill out certificate 182n; you can download the 2021 sample below.

Structure of help 182n

The document registration number and date of issue are indicated at the top. What follows are four blocks of information.

The first block contains data about the employer himself. After all, it is he who deducts money from the salary to extra-budgetary funds, that is, he is the employee’s insurer. There should be company details:

• Name of the organization according to the company's charter (in the case of individual entrepreneurs - full name).
• The name of the social insurance authority regulating the activities of the company at the place of its registration.
• Entrepreneur or company registration number
• Subordination code
• TIN and checkpoint
• Location address
• Contacts

The second block is dedicated to the company employee. This contains data from his SNILS, and also indicates the time of work and periods during the last and previous year when he was on the company’s staff:

• Full name
• Passport details
• Address of the place of residence
• SNILS number
• Period of employment in the company separately by year

The third block of information reveals the amount of income received by the employee at the place of work. They are divided by year, because contributions to the social insurance fund are transferred specifically for the reporting year. (Indication of amounts has been approved by law since January 1, 2013).

The fourth section involves data on the time an employee was absent from the workplace for a specified period. This may be an absence due to disability. And it is also allocated separately for each reporting year.

Where else do you need information about average earnings?

Information about income received is required not only for calculating sick leave. Confirmation of income may be required in different cases. Let's consider what documents will have to be prepared for different cases.

Receive a subsidy or scholarship

To apply for scholarships, financial support for low-income families, as well as other subsidies from the state (for example, to reimburse part of utility costs), a free form of income certificate is suitable.

Such a document is filled out in a similar manner. It is permissible to indicate the generalized amounts of accruals for the calendar year. If there were no sick leave or maternity leave or child care leave during the required periods, then a corresponding entry is made in the form in free form. If there were cases of disability during the period of work, they should be described.

When such a salary certificate is drawn up, a free-form sample may look like the one shown below.

Rules for issuing a certificate and its sample

Designs 182N

As noted above, the employer is responsible for issuing certificate 182N. Often secretaries or accountants from the accounting department handle everything. Organizations always have several unified and currently relevant certificate forms. They only require filling out information regarding a specific employee.

During registration of 182H, authorized persons:

1. They operate in accordance with the laws governing the preparation of documents at the enterprise.
2. They use information regarding the dismissed employee exclusively from the organization’s unified databases.

The basic requirements for the certificate are determined by the relevant orders of the Ministry of Labor of the Russian Federation. To summarize their provisions, the following should be highlighted:

• The document is filled out either by hand using a dark-colored ballpoint pen, or by printing.
• The certificate form must be presented either on the company's letterhead indicating the relevant sections, or on a similar A4 sheet.
• The paper does not require mandatory stamping. The exception is those situations when printing is required in accordance with local regulations of the company.
• The final certificate must always have a “live” (just placed, not stamped) signature of the head of the organization and the chief accountant.
• 182N is issued to the employee in the original version. If desired, any person has the right to receive an unlimited number of certified copies of it. No employer has the right to refuse to provide them.

A completed sample certificate of average earnings in free form

We apply for a loan

To obtain borrowed capital from a bank, for example, a loan to buy a car or a mortgage for a new home, you will also need to confirm your income level. Most banks and credit institutions have their own forms for certificates of earnings. However, they can be replaced by one unified form - 2-NDFL.

Please note that Form 2-NDFL will have to be requested from all places of work. If you receive income from other sources, for example, renting out living space, then it is more profitable for you to fill out a form from a banking organization, in which you indicate all types of income, and not just wages. Below is a salary certificate, a sample to the bank.

We confirm earnings in court

If the courts request information about your income, then prepare a document without fail. For example, such information may be necessary when calculating the amount of alimony or determining the amount of damage caused.

If you do not provide such information, the court may independently request information about average earnings or award payments based on standard costs, that is, based on the size of the minimum wage.

To submit information to the court, you can use the following sample certificate of average earnings:

Where and how to get it?

A certificate for calculating benefits upon dismissal is issued by the accounting department of the previous employer based on the personal request of the employee (including the former).
Form 182n can be issued to an employee:

• together with the work book and 2-NDFL certificate directly on the day of dismissal;
• by post if it is impossible to deliver the paper in person;
• at any time after termination of employment relations with the employer on the basis of a written application of the person.

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About document-specific structure

The help has a simple and clear structure without a large number of additional elements. The upper part is usually devoted to indicating the year and month of issue, number, and registration date. Further in the help there are several blocks at once:

• In the first section, the company must provide information about itself as an insured. After all, it is the policyholder who transfers funds for his employees.
• According to the text of the second section, the required periods of work are listed along with the SNILS number and data on the employee.
• The third block is devoted to the transfer of income. They must be indicated separately for each period. It is necessary to designate only those types of earnings that were officially subject to taxes and various insurance fees.
• Finally, in the fourth block it is necessary to indicate for how many days the employee was absent from his place due to the fact that he was temporarily unable to work. For each year the calculation is carried out individually.

Rules for drawing up a block on income

Certificate 182 - H must reflect the following data:

• the employee’s salary for the current year and two previous identical periods;
• other types of accruals from which contributions were deducted.

All income and number of days are included in the actual time worked. That is, for the period when a person performed labor duties for 2 years before the day he left the enterprise. The corresponding lines include the number of days that the person did not work during the current and two previous years. Important! Only income from which insurance premiums were paid is taken into account.

Information about the issuance procedure

According to the standard procedure, the certificate must be issued on the same day as the dismissal. Management will have to take additional measures if the citizen himself cannot accept the document. In this case, a personal letter is written to the employee. Where one of the requests is presented:

• Still, get the certificate in person.
• Write permission for the paper to be sent by postal services.

The certificate cannot be sent until the employee himself gives the appropriate permission. The manager needs to remember this to avoid unpleasant consequences.

If a citizen does not immediately exercise his right, then there are three more days after dismissal. Employers are obliged to respond to a request, even if it is received with a slight delay. But no more than the minimum period.

Sometimes it happens that for some reason certificates are not issued to citizens immediately. And when the right moment comes, the enterprise simply closes. Due to bankruptcy, for example. Then the employee needs to write a statement to the new employer so that he sends an official request to the Pension Fund.

The accountant will not take such actions only on his own initiative. In this case, the citizen should take care of solving problems himself.