What kind of certificates are issued to an employee when leaving a job in the accounting department: should there be papers about two years’ salary, insurance premiums, income, is 2-NDFL required? YurExpert Online

Why do you need a certificate from your place of employment?

The HR department of an organization most often works with incoming requests for the issuance of confirmation of employment of people employed by the enterprise.
A certificate from the place of employment at the place of request is used to confirm the fact of employment and receipt of income by the employee in certain bodies.

It indicates where the employee works, in what profession and for what period. Therefore, this document is the main source of information for third parties about the employee’s place of work, his profession and length of service.

Where is a work certificate most often required:

Social protection authorities most often request certificates to establish appropriate subsidies and benefits for the employee, to provide his family and friends with other guarantees established by law (scholarships, free meals).
New employers may request certificates from a previous place of employment. They are necessary to confirm the length of service and assign sick leave benefits. In the latter case, certificate 182-n must be drawn up in a strictly established form.
When applying for a second job, an external part-time worker must provide his second employer with a certificate that he works at his main place of work in another organization.
This is necessary to explain the absence of a work book when entering a new place. I also provide these categories of workers with certificates from their place of work to establish their right to leave out of turn, since at the second employer it must coincide with leave at the main place of work.
Employees often take salary certificates to apply for loans from banks.
When considering a case in court, an employee may also need a certificate from his employer to confirm employment and income.
For a similar purpose, the migration service may request a certificate of employment from a company employee when applying for a foreign passport and visa at foreign embassies.

Can 2-NDFL be an analogue of a certificate of earnings?

When a person starts a new job, he must submit to the accounting department a certificate of earnings from his previous place of work. The form of such a certificate is defined in Appendix No. 1 to Order of the Ministry of Labor dated April 30, 2013 No. 182n. The accounting department needs this certificate in order to be able to calculate various government benefits. So, for example, a certificate is needed to calculate temporary disability benefits. However, some employees, instead of a certificate of earnings, submit 2-NDFL certificates to the accounting department. At the same time, a 2-NDFL certificate cannot replace a certificate of earnings, since these certificates reflect completely different information. Accordingly, an accountant should not calculate benefits based on certificates in Form 2-NDFL.

Types of certificates

Conventionally, all certificates issued to employees can be divided into two types:

Certificates confirming his employment at this enterprise.
Certificates containing information about the income received by the employee.

When receiving a request from an employee, it is very important to determine what information needs to be included in the certificate. Since all requested data is personal and subject to protection from disclosure. Therefore, the application must require the employee to indicate exactly what information needs to be provided.

Certificates to confirm employment or length of service are filled out based on employment data. Their main goal is to confirm employment, work experience, and the profession in which the employee is employed. Such certificates are provided by the employee to the judicial authorities, bailiffs, his new employer, and upon admission to educational institutions.

Salary certificates are issued by the accounting department based on payslip information. When receiving a request for such a certificate, it is important to indicate in what form it should be and for what period the information should be reflected in it.

Requests for such documents are most often necessary for social security about income, credit institutions, for a new employer, for the employment service, the Federal Migration Service department, for bailiffs, etc.

At the same time, for the employment center, banks and other recipients of these documents, it is necessary to comply with a strictly defined form of the certificate. It is then advisable to require a sample of the certificate to be attached to the employee’s application for a certificate.

What papers does an employee need to take from the accounting department when leaving?

What other documents need to be ordered at the former job, does the employee have the right to take extracts from orders, should he be given copies of his personal file and other papers upon his request?

If necessary, in accordance with the provisions of the Labor Code (Article 62 and 84.1), the employee may require the provision of personal documents, copies of orders, personal extracts from the case, certificates of income and contributions to extra-budgetary funds. He also has every right not to explain for what purposes the requested papers are required.

All documents for issue are prepared in the HR department. And certificates of income in form 2-NDFL, salary for 3 months and receipt of the northern bonus are issued to the employee in the accounting department.

About income according to form 2-NDFL

For what period is the 2-NDFL certificate issued and is it always provided?

Certificate 2-NDFL is issued in accordance with Article 230 of the Tax Code of the Russian Federation when the employee indicated it in a written application. The document shows information about the employee’s earnings and the amount of tax deductions for the calendar year up to the moment of dismissal.

All income codes that need to be reflected in form 2-NDFL are indicated in the order of the Federal Tax Service of Russia dated September 10, 2015 N ММВ-7-11 / [email protected] , when calculating in the income certificate, the accountant usually indicates code 4800 - “Other payments” .

Important! If the certificate is lost, the former employee can re-apply to the previous employer. The number of applications for a 2-NDFL certificate is not limited.

About salary for the last 3 months

The document is provided strictly on the basis of the application of the person being dismissed from the organization (Article 3 No. 1032-1 of the Federal Law). Such a certificate is required for employees who, for example, were laid off due to staff reduction, to register after settlement at the labor exchange at the employment center. Based on the submitted papers on average earnings, the amount of unemployment benefits is determined.

About receiving the northern allowance

A certificate of northern allowances is issued at the request of the dismissed person. This certificate shows the amount of the increase in wages for persons working and living in the Far North or equivalent territories.

It is provided to the new employer and serves as the basis for charging the employee a certain percentage of his salary.

A certificate of northern allowances will also be needed when calculating an old-age pension. Based on this document, the amount of monthly pension payments is calculated and increased. The legislator does not provide a unified form for a certificate of northern allowances. The paper is drawn up by an accountant in any form, signed by the head of the organization and sealed.

Important! The employer, even if several months have passed since the dismissal, is obliged to issue the necessary certificate at the request of the former employee.

Who issues the document

The employee submits an application for a certificate to the personnel service of the business entity. In it, he must indicate what information must be indicated in the requested document.

It is important to remember that no more than three days should pass from the moment the employee submits the application until the certificate is issued to him. This is the period established by the Labor Code of the Russian Federation.

After receiving consent to disclose the PD and the application, the inspector determines who will fulfill the received request.

If the certificate needs to indicate data that is filled out on the basis of personnel documents, then the certificate is prepared by a specialist from the HR service. In its absence, this duty can be performed by a clerk or accountant.

If the requested information relates to the income received by the employee, then the application is sent to the accounting department, where the accounting department accountant prepares the certificate.

Attention! The completed certificate must be certified by the seal of the company, if available, and the visa of the head of the company. The certificate may also contain the signature of the specialist who prepared it.

Additional documentation due to the specifics of the job function

Taking into account the specifics of future activities, the list of documents for employment is expanding, and the HR department has the right to request:
doctors’ conclusion that there are no contraindications to work, certificates of medical examination;
driver's license.
Foreigners or stateless applicants must present when applying for a job:
work permit/patent;
permit for a temporary residence permit or residence permit.
If a company hires an employee with a disability, in addition to the main list, he is asked for another mandatory document for employment - a rehabilitation program. If a disabled person refuses to provide an IPR, the refusal must be made in writing.
The future head of the federal state unitary enterprise will be required to provide a certificate of income for him and his wife and children.
When you employ a minor, be sure to require permission from his parent/guardian and the guardianship authority if he is under 14 years of age.

A certificate in form No. 086/u is included in the list of documents presented when concluding an employment contract with a minor. The employer pays for the medical examination.

If personal information is needed, in addition to the list approved by law to perform a job function, the employee fills out a consent to process personal data.

Sometimes an employer requires you to fill out an application for employment. This requirement is mandatory if the applicant is applying for state civil (municipal) service. In other cases - if the application is included in the list of documents required for employment, approved by the local act of the organization.

Legal documents

Art. 65 Labor Code of the Russian Federation

Validity periods

The validity period of the certificate is set by the entity that requests it. In most cases, the validity period of the certificate is set from two weeks to a month.

This period is considered sufficient for the employee to be able to obtain the relevant document from his employer and present it at the place of request. At the same time, the relevance of the data contained in the certificate will be maintained.

However, some points need to be taken into account when setting the validity period of the certificate. If a certificate of current income of an employee is requested, then when a new month begins, it will lose its relevance, since it will not contain information about the last month.

In such cases, it is best for employees to contact their employer for such information at the beginning of the next month, when the previous period has already closed and the employer can provide them with information about income in full.

What is needed to obtain a certificate

Typically, no additional documents are required to obtain a certificate from an employee. In this case, it is enough for him to make an oral request to the manager or the person in charge.

However, it must be remembered that the Labor Code directly requires that the employee submit a request for documents in writing, usually in the format of an application addressed to the manager.

It is recommended to resort to this method if there is a possibility that the employee may be denied a certificate for any reason. However, with a written and registered application, it will be possible to defend your rights through the labor inspectorate or the court.

Filling out applications is also practiced in large companies with a large number of employees and serious paperwork.

Since the certificate that will be issued for the employee will contain his personal data, the responsible employee at the time of issue is recommended to independently request his consent to disclose such data.

It is advisable to do this even if the employee, when hired, signed a general provision on the protection of personal data and the possibilities of their disclosure.

Attention! Since each certificate will contain a unique set of information and will be transferred to a new location each time, it is best to request consent for each fact of document execution.

If a third party makes the request

Information about work and documents relating to a citizen’s work activity are classified as personal data, therefore the law does not allow employers to provide any information about employees to third parties, including spouses, children, other relatives, and former employers.

But there are situations when the employee himself cannot apply, but it is necessary to obtain data. In this case, the employee is required to obtain written consent to receive personal information from third parties. Such consent is drawn up in free form, but be sure to indicate:

to which organizations requests will be sent;
what papers will be required;
what are they needed for.

Once consent is received, it is attached to the request to another organization. For convenience, we offer a sample request for work-related documents from a previous employer. The example requests information for entering data into a duplicate work book:

Please note that a citizen has the right to withdraw consent to the processing and receipt of personal data at any time. If you still have any contacts, we recommend contacting your former colleague and clarifying whether the organization’s request is legitimate.

IMPORTANT!

Organizations are required to provide government bodies with information about employees related to work activities on the basis of legislation (for example, to calculate pensions or establish some benefits). To transfer data to government agencies, the consent of employees is not required (see paragraph 2, paragraph 1, article 6 of the Federal Law of July 27, 2006 No. 152-FZ on personal data).

Read more: How to obtain consent to the processing of personal data

Sample of a certificate of employment

To whom it May concern

A simple certificate at the place of request is the simplest document. It does not have any special requirements for the design and content of information.

It is best to draw up such a certificate on company letterhead, since it already contains all the necessary details of the company. If the document is drawn up in free form, then the full name of the company, its location address, TIN, KPP and OGRN codes are written at the top.

The certificate may contain registration of outgoing correspondence by indicating the number and date. Or you can indicate only the date of issue of the certificate, and indicate its serial number next to the name of the document.

Next, on a new line in the middle, put the name of the form - “Certificate”.

Its text should be composed as follows. It must begin with the word “Issued”, and after it indicate the full name. employee. Further, the text must confirm that he actually works in the organization (indicating its name) in his position (indicating it).

If an employee can tell you for what purposes the certificate is being requested, then this can be written down in the text of the document. Otherwise, it is permissible to limit oneself to the standard phrase that the certificate will be presented at the place where it is required.

The text may indicate any other data that the employee requires.

Attention! If documents are attached to the certificate, they must be listed as attachments.

The certificate is signed by the head of the company or another person who is responsible for drawing up such forms (HR employee, accountant, etc.).

If a business entity uses a seal, then it must be stamped on the certificate.

To obtain a visa

Let's look at how to correctly issue a certificate for a visa. Unlike a simple certificate, it must indicate two more parameters - the employee’s salary and a guarantee of a job after returning from travel.

It is best to use letterhead to draw up a document. Typically, visa centers treat such certificates more favorably. If this is not possible, then the full name of the organization, its location address, registration codes TIN, KPP and OGRN, as well as bank details are indicated at the top.

Next, it is advisable to enter the details of the outgoing document - registration number and date of registration. You can also indicate only the date in this place, and put the certificate number next to the name of the form.

If it is known for what purpose the certificate is being issued, then this can be indicated on a new line aligned to the right. For example, “For submission to the French consulate.”

Then in the middle of the line the name of the document is written - “Help”.

The text is structured as follows. You must start with the word “Issued”, after which the full name must be indicated. employee. Next, it should be noted that this person actually works in the organization, indicate its name, and the start date of work. It is imperative to indicate that this employee continues to work to this day.

Next, the monthly salary must be entered.

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Important! The visa certificate must contain confirmation that for the period of the trip abroad the employee is provided

paid leave while maintaining his job.

The completed certificate is signed by the manager and the chief accountant. It must also be stamped (if used).

Collection of documents for confirmation

To calculate your pension, it is important to take care in advance of collecting documents that confirm periods of work. It is best to do it 2-3 months in advance, as the procedure may be delayed.

If a work book is available and all periods of work are reflected in it, then in addition to it you may need:

military ID;
certificates of maternity leave;
documents confirming the change of personal data (full name) of the applicant.

Request for a certificate to confirm work experience for the Pension Fund

To confirm work experience that is not reflected in the work book (for example, while working under the civil process, subject to the deduction of appropriate contributions), you can request a certificate from the pension fund.

It is needed, first of all, for submission to third-party authorities, for example, to the court . You can obtain it either by contacting the Pension Fund in person, or through electronic services, for example, “Gosuslugi”, as well as by registering in your personal account on the appropriate resource in the Pension Fund on the Internet.

Sample certificate

Other confirmation methods

If information about the employee’s length of service is not in the work book, or there are no corresponding records in the personalized accounting system, then there are other methods of confirmation, such as: certificates from the archive and witness testimony.

Archive request

Information about the facts of labor activity is not lost forever, but over time is sent to state archives, which, upon request, can provide a certificate about a particular period of work.

An application to receive documents from the archive can be submitted either by the citizen himself or by delegating these powers to the Pension Fund of Russia, whose employees themselves send requests as part of interaction between government agencies.

Sample application

The deadline for providing the necessary papers is 30 days.

Important! One certificate indicates only one period of work with a specific employer.

According to testimony

In exceptional cases, length of service may be confirmed on the basis of testimony . They can only be used if there is archival evidence confirming the impossibility of providing the necessary information.

The testimony of at least two witnesses with whom the applicant had an employment relationship is taken into account. As a rule, this confirmation method is used in legal proceedings.

Can an employer refuse to issue a certificate?

The Labor Code establishes that an employee has the right to request from the employer any information related to his work, and the organization, in turn, must provide it to him. The request is best made in writing in the form of a statement.

Attention! After receiving the request, the responsible person in the company must, within 3 days, draw up the requested document and hand it over to the employee.

It is also impossible to refuse to issue a document, citing the fact that such a certificate has already been requested, information is requested for a long period of time, etc. The law does not establish any concessions for an organization when issuing a document. This means that the certificate must be issued in any situation and with any amount of information requested.