Certificate of income for two years in form 4n: tips and recommendations for filling out

Author: Ivan Ivanov

According to the regulatory legal acts of the Russian Federation, there is a package of documents that must be issued to a resigning employee. In addition to the signing by the head of the enterprise of the corresponding order, making calculations and issuing a work book, until recently this list included a certificate in form 4n.

Help structure

Certificate 4n was introduced into use in 2011; in 2013 it underwent changes and is now called certificate in form 182n.

What information does the income certificate include:

1. Information about the company that compiled this document.
2. Information about the insured person.
3. Amount of income for 2 years. A separate line is allocated for each year. It is important that a certain salary limit is set for each year. This limit must not be exceeded.
4. Detailed information about excluded periods, that is, when contributions to the Social Insurance Fund were not made. The reason why the period is excluded from the calculation, the start and end date of this time period are indicated.

Who issues the certificate?

If for any reason the certificate was not issued, the former employee has the right to request it. To do this, you must write a statement indicating:

• Last name and initials of the manager to whom you are writing the application.
• Express your request for a certificate in free form.
• Indicate your last name, first name, patronymic and sign.

After receiving such an application, the head of the company must ensure that the income certificate is prepared no later than three days later.

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What problems may arise when receiving a document?

What to do in the case when a citizen cannot contact his former employer with a request to issue a certificate of income due to the liquidation of the company?

Here it would be appropriate to contact your current employer, who, in turn, will send a request to the Pension Fund. Unfortunately, at the moment it is not possible to contact the Pension Fund directly with such a request.

Expert opinion

Kurtov Mikhail Sergeevich

Practitioner lawyer with 15 years of experience. Specializes in civil and family law. Author of dozens of articles on legal topics.

To summarize, we can say that the income certificate in form 4n, in its updated version it is called 182n, is primarily a tool that was created for the quick and comfortable work of an accounting specialist.

Based on the data in this document, the employee will be accrued various types of benefits, most often these are hospital payments, maternity leave, and child care benefits for up to one and a half years.

With the introduction of an updated income certificate, the amount of paperwork has been significantly reduced, and there have been fewer cases of errors when preparing this document.

A certificate in form 182n is included in the package of mandatory documents that the employer is obliged to issue to the resigning employee. This unified form was approved in 2013 - it replaced the previously valid template 4n, in the sections of which it was impossible to indicate the reasons for the employee’s disability (the updated version of the certificate will contain more detailed information on this part).

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ATTENTION! The Ministry of Labor, by order of January 9, 2021 No. 1n, made changes to certificate 182n. Points 3 and 4 of the reference and footnote “3” have been corrected. A distinction has been made between making insurance contributions in the period until December 31, 2021 and from January 1, 2021. The changes were made in connection with the transition of social services. payments under the control of the Federal Tax Service.

Help 182n. Form and sample for 2021

A certificate in form 182n is included in the package of mandatory documents that the employer is obliged to issue to the resigning employee.

This unified form was approved in 2013 - it replaced the previously valid template 4n, in the sections of which it was impossible to indicate the reasons for the employee’s disability (the updated version of the certificate will contain more detailed information on this part).

ATTENTION! The Ministry of Labor, by order of January 9, 2021 No. 1n, made changes to certificate 182n. Points 3 and 4 of the reference and footnote “3” have been corrected. A distinction has been made between making insurance contributions in the period until December 31, 2021 and from January 1, 2021. The changes were made in connection with the transition of social services. payments under the control of the Federal Tax Service.

FILES Download blank certificate form 182н .docDownload sample certificate 182н .doc

Documents upon dismissal

The dismissal of any employee occurs only after the head of the enterprise signs the corresponding order.

Based on it, the accounting specialist calculates the estimated payments, and the HR department employee prepares a package of necessary documents.

The latter includes the original work book (including the insert) and a 2-NDFL certificate prepared by an accountant and a certificate in form 182n.

Certificate issuance period

The employer can issue a certificate to the employee either on the last day of his work at the enterprise (without a preliminary application from the subordinate), or, if there is an application, no later than three days from the moment the employee’s written request is registered in the company’s internal documents.

At the same time, exactly when the person left the organization does not matter - the employer is obliged to issue a certificate, even if more than one year has passed since the dismissal.

Can an employer refuse to issue a certificate?

An employer does not have the right to refuse a resigning employee to receive certificate 182n if he has received a corresponding application. In case of violation of this rule of law, a former employee of the enterprise has the right to apply to the labor inspectorate or court for justice.

Why do you need certificate 182n

The certificate provides information about the income that the employee received over the last two years of work (or less if he worked for the company for a shorter period). This data is needed for the further accrual of various social benefits and benefits guaranteed by the state to a person, such as:

• compensation for persons on sick leave;
• pregnant and postpartum women;
• those citizens who care for children until they reach the age of one and a half years.

Who issues certificate 182n

This document is usually prepared by a specialist from the accounting department of the employing enterprise, i.e. the employee who has access to the resigning employee’s salary information. The form is generated on the basis of accounting data and reporting of the policyholder.

After drawing up the certificate, the director of the organization and the chief accountant must sign it.

Their signatures will indicate that all data entered into the document is current and reliable.

How compensation payments are made based on a certificate

To calculate the above-mentioned types of compensation, the employee’s average earnings for one day are taken, which makes it possible to correctly calculate temporary disability benefits (if there is, of course, a good reason for it, since any absence from the workplace must be confirmed by the necessary documents).

The formula for calculating the average daily salary since 2013 is as follows:

SDZ = OZ: CODE – DIP

where: SDZ – average daily salary, OZ – total salary (for two years); CODE – number of days worked according to the calendar (for two years); DIP – days of maternity leave, child care leave and sick leave.

Small explanations to the formula:

• OZ. This includes all funds that were issued to the employee, provided that contributions to the Pension Fund and the Social Insurance Fund were paid from them. Calculation period: two years before dismissal or maternity leave.
• CODE. This parameter takes into account all days actually worked over a two-year period, but it is also possible to fill in additional lines for other periods of time if they include, for example, maternity leave.
• DIP. According to the law, during the time that an employee spends on sick leave, on maternity leave or caring for young children, he retains his average monthly salary. However, these days are not included in the calculation period, since no deductions were made from these payments to extra-budgetary funds.

How to draw up a document

Despite the presence of a standard unified form, the design of form 182n is left to the compiler. Information can be entered into it by hand (with a ballpoint pen of any dark color, but not in pencil) or filled out on a computer, on letterhead (conveniently, the document contains all the necessary details of the employing company) or on an ordinary A4 piece of paper.

It is not necessary to stamp the certificate using a seal, since from 2021 legal entities, as previously and individual entrepreneurs, are exempt from the requirement of the law to certify their documentation using stamps (unless this norm is specified in the internal local acts of the company).

The only condition that must be strictly observed: the presence of “live” autographs of the head of the enterprise (or a person authorized to act on his behalf), as well as the chief accountant (the use of facsimile signatures, i.e. printed in any way, is excluded).

The certificate is usually made in one copy , but if necessary, the employer can issue certified copies of it in the required quantity.

Can corrections be allowed?

Errors, inaccuracies and blots in the document are unacceptable. If there are any, you should not bother with correcting them; it is better to fill out, endorse and issue to the employee a new document in which everything will be written correctly and without errors.

Document structure

Form 182n consists of several sections.

1. The first includes information about the organization that issued the certificate,
2. in the second - information about the employee for whom it is intended,
3. the third section of the certificate reflects data on wages for the last two years, from which insurance contributions were made to the Pension Fund and the Social Insurance Fund,
4. in the fourth - about those periods for which payments to extra-budgetary funds were not made (for example, while on sick leave).

Filling in information about the policyholder

At the very beginning of the document, the date of issue of the certificate is indicated, as well as its number according to the employer’s internal document flow.

Next, write the full name of the enterprise (with a deciphered organizational and legal form), as well as the name of the local territorial social insurance fund in which it is served.

Then in the form you should indicate the organization’s subordination code (it can be found in the notification sent by the FSS or on the website of this structure), its tax identification number and checkpoint, address and current telephone number for contact.

Filling out information about the insured person

After all the necessary information about the company has been indicated, information about the employee must be entered into the form: his full name, data from the passport (series, number, where and when it was issued), registration address at the place of residence (here in the “subject” column you need indicate the territory, region or republic of the Russian Federation) and the number of the pension insurance certificate (SNILS).

Filling out salary data

In the third part of the form, in order (starting from the year when the employee joined the organization), the periods and amounts (in numbers and in words) of the paid wages are entered. As mentioned above, only the amount of income of an enterprise employee for which accruals were made to the Social Insurance Fund and the Pension Fund of the Russian Federation is taken into account here.

It should be noted that there is a certain limit for each year.

For example, for 2016 , the amount entered here should not exceed 796 thousand rubles. – contributions to the Pension Fund, 718 thousand rubles. – contributions to the Social Insurance Fund. For 2021 : 876 thousand rubles. – contributions to the Pension Fund, 755 thousand rubles. – contributions to the Social Insurance Fund.

If an employee has not worked for a full calendar year, the certificate must include information only for those months that he was employed by the enterprise.

Certificate issuance period

The employer can issue a certificate to the employee either on the last day of his work at the enterprise (without a preliminary application from the subordinate), or, if there is an application, no later than three days from the moment the employee’s written request is registered in the company’s internal documents.

At the same time, exactly when the person left the organization does not matter - the employer is obliged to issue a certificate, even if more than one year has passed since the dismissal.

Basic issuance rules

As we noted above, a certificate for sick leave must be issued to a resigning specialist on the last day of his work in the company. For violation of this rule, employers are subject to administrative liability in the form of fines.

Situation: the employee did not show up for certificate No. 182n on the day of dismissal, how to avoid a fine? Send a letter to the dismissed specialist with an offer to appear for documents or provide written consent to send “dismissal documentation” by mail. Please note that without the written permission of the dismissed person, you cannot send documents by mail, even by registered mail.

A former employee of the company has the right to apply for a document even after the date of dismissal. For example, in a year or two. There is no time limit for applying for form No. 182n. In this case, request a written statement from your former colleague to provide information in the established form (on Form No. 182n). Issue a certificate within 3 days from the date of receipt of this request. Administrative liability is provided for delays in documentation for more than 3 days.

Why do you need certificate 182n

The certificate provides information about the income that the employee received over the last two years of work (or less if he worked for the company for a shorter period). This data is needed for the further accrual of various social benefits and benefits guaranteed by the state to a person, such as:

• compensation for persons on sick leave;
• pregnant and postpartum women;
• those citizens who care for children until they reach the age of one and a half years.

How compensation payments are made based on a certificate

To calculate the above-mentioned types of compensation, the employee’s average earnings for one day are taken, which makes it possible to correctly calculate temporary disability benefits (if there is, of course, a good reason for it, since any absence from the workplace must be confirmed by the necessary documents).

The formula for calculating the average daily salary since 2013 is as follows:

where: SDZ – average daily salary, OZ – total salary (for two years); CODE – number of days worked according to the calendar (for two years); DIP – days of maternity leave, child care leave and sick leave.

• OZ. This includes all funds that were issued to the employee, provided that contributions to the Pension Fund and the Social Insurance Fund were paid from them. Calculation period: two years before dismissal or maternity leave.
• CODE. This parameter takes into account all days actually worked over a two-year period, but it is also possible to fill in additional lines for other periods of time if they include, for example, maternity leave.
• DIP. According to the law, during the time that an employee spends on sick leave, on maternity leave or caring for young children, he retains his average monthly salary. However, these days are not included in the calculation period, since no deductions were made from these payments to extra-budgetary funds.

How to fill out a document

Form No. 182n is drawn up on the basis of pay slips, personal accounts and personalized accounting cards. The document is filled out by hand with blue or purple ink, or the data is entered using a computer. It is acceptable to use specialized accounting programs to generate form No. 182n.

In the first section, provide information about the employing organization. Enter data based on the constituent documentation. The second section contains information about the dismissed specialist. Fill in the data based on the personal file of this employee.

Fill out the second and third sections on the basis of accounting documentation: pay slips, time sheets, employee personal accounts, reporting to extra-budgetary funds and the Federal Tax Service.

The completed form must be signed by the manager and chief accountant and certified with a seal.

Example of a completed document

Form form No. 182n

Filling in information about the policyholder

At the very beginning of the document, the date of issue of the certificate is indicated, as well as its number according to the employer’s internal document flow. Next, write the full name of the enterprise (with a deciphered organizational and legal form), as well as the name of the local territorial social insurance fund in which it is served.

Then in the form you should indicate the organization’s subordination code (it can be found in the notification sent by the FSS or on the website of this structure), its tax identification number and checkpoint, address and current telephone number for contact.

What it is

The data specified in the certificate is necessary to calculate payments in the event of insured events such as loss of ability to work or, for example, going on maternity leave to care for a child.

The structure of the document in form 4n has the following features:

1. Details of the policyholder. This paragraph indicates the name of the employing organization, its tax identification number, address and telephone number. In addition, the territorial body of the insurer is also indicated here.
2. Details of the insured citizen. This section of the document contains information about the citizen: full name, passport data, SNILS, as well as the period of time during which contributions to Social Security were made for him.
3. The amount of salary or other payments. This part of the certificate contains the amounts for which insurance premiums were calculated. The two years that preceded the issuance of the certificate are considered.

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slugg.spb.ru .. Notes about various things

certificate 4n from 2013

In accordance with “clause 3 of part 2 of article 4.1” of the Federal Law of December 29, 2006 N 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity” (Collected Legislation of the Russian Federation, 2007, N 1, Art. 18; 2009, No. 30, Article 3739; 2010, No. 50, Article 6601; 2012, No. 53, Article 7601) I order: 1. Approve: the form of a certificate of the amount of wages, other payments and rewards for two calendar years preceding the year of termination of work (service, other activities) or the year of applying for a certificate of the amount of wages, other payments and remunerations, and the current calendar year for which insurance premiums were calculated, and the number of calendar days falling in the specified period on periods of temporary disability, maternity leave, child care leave, the period of release of the employee from work with full or partial retention of wages in accordance with the legislation of the Russian Federation, if insurance contributions to the Social Insurance Fund of the Russian Federation are paid for the maintained wages for this period Federations were not awarded, according to “Appendix No. 1”; the procedure for issuing a certificate of the amount of wages, other payments and remunerations for the two calendar years preceding the year of termination of work (service, other activities) or the year of applying for a certificate of the amount of wages, other payments and remunerations, and the current calendar year for which insurance premiums have been calculated, and the number of calendar days falling in the specified period for periods of temporary disability, maternity leave, parental leave, the period of release of the employee from work with full or partial retention of wages in accordance with the legislation of the Russian Federation, if insurance contributions to the Social Insurance Fund of the Russian Federation were not accrued for the retained wages during this period, according to “Appendix No. 2”. 2. To recognize as invalid the “order” of the Ministry of Health and Social Development of the Russian Federation dated January 17, 2011 N 4n “On approval of the form and procedure for issuing a certificate of the amount of wages, other payments and remunerations for which insurance contributions for compulsory social security were calculated” insurance in case of temporary disability and in connection with maternity, for two calendar years preceding the year of termination of work (service, other activities) or the year of applying for a certificate, and the current calendar year" (registered by the Ministry of Justice of the Russian Federation on March 1, 2011 N 19974 ).

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Date of issue _____________ N ________________

1. Information about the policyholder.

Full name of the organization (separate division), full name.

individual entrepreneur, individual _________________________

Name of the territorial body of the insurer at the place of registration

Registration number of the policyholder _________________/______________________

Subordination code ____________________; INN/KPP ___________/_______________

Address of the location of the organization (separate unit)/address

permanent place of residence of an individual entrepreneur, individual

Telephone (___) _________________

2. Information about the insured person.

Full Name ____________________________________________________

series _____________, number ______________, by whom and when issued ______________

Residence address

postal code ________ state _________ subject of the Russian Federation

____________ city ________________ street / lane / avenue _______________

house ________ building _______________ apartment _______________

The period of work (service, other activities) with the policyholder, during which

the person was subject to compulsory social insurance in case of temporary

disability and in connection with maternity "":

from ________ 20__ to ________________ 20__

from ________ 20__ to ________________ 20__

3. The amount of wages, other payments and rewards for which

insurance premiums for compulsory social insurance in case of

temporary disability and in connection with maternity "" or the amount

wages, other payments and rewards that were included in the base

for calculating insurance contributions to the Social Insurance Fund of the Russian Federation

Federation in accordance with the Federal “law” of July 24, 2009 N 212-FZ

“On insurance contributions to the Pension Fund of the Russian Federation, the Fund

social insurance of the Russian Federation, Federal Fund

compulsory health insurance" "":

20. year ________________________________________________________________

(amount in numbers and words)

20. year ________________________________________________________________

(amount in numbers and words)

20. year ________________________________________________________________

(amount in numbers and words)

20. year ________________________________________________________________

(amount in numbers and words)

4. The number of calendar days falling on temporary periods

disability, maternity leave, carer's leave

child, the period of release of the employee from work with full or partial

preservation of wages in accordance with the legislation of the Russian Federation

Federation, if the maintained wages for this period are covered by insurance

contributions to the Social Insurance Fund of the Russian Federation in accordance with

Federal “law” of July 24, 2009 N 212-FZ “On insurance premiums in

Pension Fund of the Russian Federation, Social Insurance Fund

Russian Federation, Federal Compulsory Medical Fund

insurance" were not accrued:

20. year total ____________________, including:

from _________________ to _______________________ ____________________________

(calendar days) (period name)

from _________________ to _______________________ ____________________________

(calendar days) (period name)

20. year total ____________________, including:

from _________________ to _______________________ ____________________________

(calendar days) (period name)

from _________________ to _______________________ ____________________________

(calendar days) (period name)

20. year total ____________________, including:

from _________________ to _______________________ ____________________________

(calendar days) (period name)

from _________________ to _______________________ ____________________________

(calendar days) (period name)

20. year only ____________________

_______________________________ ______________________ ____________________

(position "") (signature) (full name)

Chief Accountant _____________________________ ___________________________

1. This Procedure establishes the rules for the issuance by the policyholder to the insured persons of a certificate of the amount of wages, other payments and remunerations for the two calendar years preceding the year of termination of work (service, other activities) or the year of application for a certificate of the amount of wages, other payments and remunerations, and the current calendar year for which insurance premiums were calculated, and the number of calendar days falling in the specified period during periods of temporary disability, maternity leave, child care leave, the period of release of the employee from work with full or partial retention of wages payments in accordance with the “legislation” of the Russian Federation, if insurance contributions to the Social Insurance Fund of the Russian Federation were not accrued for the retained wages for this period (hereinafter referred to as the Certificate). 2. The Certificate is issued on the day of termination of work (service, other activity) for the insurer, during which time the person was subject to compulsory social insurance in case of temporary disability and in connection with maternity. If it is impossible to deliver the Certificate directly on the day of termination of work (service, other activity), the policyholder sends the insured person to the address of his place of residence, known to the policyholder, a notice of the need to appear for the Certificate or to give consent to send it by mail. If the insured person agrees to send the Certificate by mail, the specified person shall notify the policyholder in writing. 3. After termination of work (service, other activities), a Certificate is issued upon a written application from the insured person (his legal representative or proxy) no later than three working days from the date of receipt (registration) of the application by the policyholder. 4. The application may be submitted by the insured person personally or through his legal representative (authorized representative) or sent by mail. When applying for a proxy, documents proving his identity and authority are presented. 5. The certificate is filled out by hand in black or blue ink (ballpoint pen) or using technical means (computer or typewriter). Erasures and corrections are not permitted. 6. The information contained in the Certificate is filled out on the basis of the accounting data and reporting of the policyholder. 7. The completed Certificate is certified by the organization’s seal (round). The signature must not be sealed. The stamp is affixed in the designated space (“Insured Stamp Place”) in the lower left corner of the Certificate.

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Normative base

Let's consider the main regulations governing the application of the document in form 4n:

Filling Features

When issuing a certificate 4n, a sample of which is given, the following are displayed: the full amount of wages for the 24 months of the previous period (preceding the year of dismissal or registration of the document), the current year, the number of days for which insurance premiums were not accrued. In addition, the following nuances must be observed:

• filling only with a blue (black) ballpoint pen, using a typewriter, PC;
• No blots or corrections should be allowed;
• A stamp is placed in the lower left corner that does not overlap the signature.

Confirmation of the amount of earnings is required for an employee who worked at the enterprise from March 1, 2011 to July 18, 2013. The lines provided indicate the amounts from which insurance premiums were paid (by year): RUB 235,123. – 2011, 270,151 rub. – 2012, 185,512 rubles. – 2013.

allows you to accurately determine periods. These are dates with a specific indication of the number of calendar days, the reason (in this case, illness). The requesting authority has the opportunity to immediately see how long the temporary disability lasted and what caused it.

Why is it compiled?

The document in question is required for the following operations:

• correct calculation of payments in case of disability;
• correct calculation of child care benefits.

Expert opinion

Kurtov Mikhail Sergeevich

Practitioner lawyer with 15 years of experience. Specializes in civil and family law. Author of dozens of articles on legal topics.

Since the above situations are equivalent to insured events, they are paid from the budget of the Social Insurance Fund. The employer is an intermediate link for the transfer of funds from the source to the insured recipient.

Based on the document, the average earnings for the previous two years are calculated. The amount received appears in determining the amount of the benefit.

Requirements for filling

Certificate 4n is unified, therefore it must be filled out in strict accordance with the form. Let's consider what information should be indicated in the document:

1. Help number.
2. Date of registration.
3. Full name of the employer (legal entity, individual entrepreneur or individual).
4. Name of the insurer (in accordance with the place of registration of the policyholder).
5. Employer registration number.
6. Code registered with the Social Insurance Fund.
7. INN/KPP.
8. Legal address of the employer and contact telephone number.
9. Last name and initials of the employee.
10. Series and passport number, place and date of issue.
11. Residence address (indicating postal code).
12. Insurance number of an individual personal account.
13. The period for which contributions to the Social Insurance Fund were made.
14. The amount of salary or other payments for the last two years (in numbers and in writing, each year on a separate line).
15. Signature and transcript of the head of the organization.
16. Signature and transcript of the organization's chief accountant.
17. Company seal.

It is worth noting that Order No. 4n also specifies some nuances in the order of document execution.

Where to get it?

The employer must issue a certificate of form 4n (182n) on the day of dismissal. If this does not happen and you have to deal with obtaining the document later, then you also need to contact the company’s accounting department. In accordance with the law, upon request, you are required to provide the required paper. If the former employer is liquidated or there are other objective reasons that do not allow you to obtain a certificate, you can contact the territorial body of the pension fund. True, an individual cannot do this on his own. It is necessary to write an application to the new employer, who will send a request to the Pension Fund and receive a response to it. It may not be a very convenient system, but there is a possibility that it will be improved in the future.

Naturally, in cases of “gray” salaries and general neglect of official employment, there can be no talk of such certificates. We can say that this document is another measure to encourage workers to insist on proper formalization of labor relations.

Differences from 182n

Certificate 4n was replaced in 2013 by certificate in form 182n. The new form was approved by Order of the Ministry of Labor of Russia dated April 30, 2013 No. 182n. The document was supplemented with new fields to fill out, which significantly increased the accuracy of benefit calculations.

It is noteworthy that certificate 4n was valid until the end of 2012. And before the approval of the new form on July 2, 2013, there were only recommendations for freely filling out the document, and there were no strict guidelines for its execution.

Issuance procedure

According to Order No. 4n, there is the following procedure for issuing a document:

1. No later than the day of termination of work.
2. If it is not possible to issue a document at the time of termination of work, the employer sends the employee a written notice asking him to appear at the appointed time. In addition, the employer can, with the employee’s consent, send it by mail.
3. The document is issued no later than three working days after the employee submits a written application.
4. The application can be submitted either through a personal visit or with the help of a legal representative acting on the basis of a power of attorney.
5. The document can be filled out with a blue or black pen, as well as using technical means.
6. Corrections to the document are not allowed.
7. The data for filling out the document must be reflected in the accounting records.
8. The certificate must be certified with the round seal of the organization.
9. The manager's signature must not be covered by a seal.

Nuances of issuing a certificate

• The certificate is filled out with a blue or black ballpoint pen.
• Since the document contains information about income, there should be no corrections or blots in the document.
• It is possible to fill out form 4n electronically.
• The certificate must be confirmed by the signature of the chief accountant and the head of the company. The document is certified with the round seal of the organization. The seal should not overlap the manager’s signature.
• It is worth noting that the employer should not refuse to accept a certificate in the old form 4n if it is dated no later than 07/02/2013.

The employer, not the employee, is responsible for errors made in the income certificate.

Thus, in case of incorrect completion of the certificate in Form 4n, the head of the organization, and not the employee, will compensate for the sums of money.

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Alteration

Changes from form 4n to certificate 182n occurred due to improvements in methods for calculating average earnings, which, in turn, affects the amount of benefits. Thus, at present, average earnings are determined taking into account the exclusion of periods from the calculation:

• temporary disability;
• maternity leave;
• exempt from insurance payments while maintaining earnings.

The previous form of the document could not comply with the new calculation methods, so it had to be changed.

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This instruction provides information on how to issue a certificate for calculating benefits in 1C.

Working employees upon the onset of a period of incapacity for work are entitled to social insurance in the form of benefits. The accounting department calculates it based on information about wages subject to contributions for the previous two years. They can be obtained from a document such as a certificate in form 182n, filled out by the previous employer.

Basic rules for filling out the document

Certificate 182n new form from 2021 is slightly different from those issued in previous years. The main innovation here is an indication of the management of contributions through the Federal Tax Service, as well as links to the necessary chapters of the Tax Code of the Russian Federation.

The document can be filled out either on a computer or a printed form by hand. A special form has been established for the certificate, but it is not strict - the person in charge can change the font in it, as well as add or remove lines for a more complete and high-quality reflection of information about the employee and employer.

If filling out is done by hand, then you need to use blue or black pens to enter information. Each letter or symbol must be written clearly and not allow for ambiguous interpretation or reading.

Also, the document should not contain any deletions, corrections, or errors - if this happens, the form must be rewritten.

When providing information, all data must be taken only from accounting documentation or reports. The organization may be subject to penalties if it turns out that the information provided in the certificate is incorrect.

The certificate must be stamped with the seal of the entrepreneur or company.

But due to the fact that the law now allows not to use a seal, in this case, along with the certificate, the employee must be issued:

• A document that confirms the authority of the person who signed this certificate to perform such actions without issuing a power of attorney;
• A power of attorney giving the authority to sign this certificate, as well as documents confirming the authority of the person who issued this power of attorney;
• If the certificate is issued by an entrepreneur, then you must attach a copy of a document confirming his identity;
• A copy of the document confirming the employer's registration as an entrepreneur.

Section 1

It includes information about the company that provides the document. Here you need to enter the full name of the company or full name. entrepreneur. Next, information about the regional body that carries out the insurance is recorded. As a rule, this is the regional branch of the FSS.

Then the employer’s registration number in the Social Insurance Fund, the subordination code, as well as the assigned TIN and KPP codes (for organizations) are entered. Next you need to enter the address of the company or entrepreneur and contact phone number.