Any citizen of Russia may be in the status of unemployed. No one is safe from dismissal due to staff reductions as a result of the liquidation of an enterprise or position, from dismissal by agreement of the parties in connection with changes in working conditions or disagreements with management, or simply when changing jobs on their own initiative.
A temporarily unemployed citizen can register at the employment center not only for the purpose of selecting a new job, but also for receiving cash benefits.
To obtain unemployment status and apply for benefits, a number of documents will be required, of which the main, determining the amount of monthly payments is a certificate with the calculation of average earnings for the employment center.
Where to get a certificate from the employment center
The employer issues upon dismissal of an employee:
- work book;
- help 2NDFL;
- help 182n.
Upon the written application of the former employee, the employer is obliged to issue any certificates and certified copies of documents that determined his relationship with the applicant within three days.
Thus, in order to receive a certificate with the calculation of average earnings for an employment center, a citizen should apply to a former employer.
The application form may be arbitrary. A sample is provided below.
Help in the employment center: basic details
The legislative acts have not established a single form of certificate of average earnings for three months. It is necessary to apply for unemployment benefits.
Employers have the right to draw up a document in any form, while a salary certificate, a sample of which is given below, should contain the following data:
- name of company (organization, enterprise);
- address (legal and actual);
- TIN of the organization (enterprise);
- Name (of the person to whom the certificate is drawn up);
- period of work in this organization;
- monthly average earnings calculation data .
The certificate is endorsed by the head and chief accountant, sealed with a seal for financial documents.
Filling out the document is allowed in one handwriting and ink of the same color, corrections in the certificate are certified in the prescribed manner and sealed with a seal.
Some employment centers offer to fill out their inquiry forms.
Forms of the employment center are issued to citizens who apply to their former employers to fill out information about average earnings.
The following is a sample of free-form help.
Recommendations of the Ministry of Labor of the Russian Federation
Despite the lack of an approved certificate for calculating average earnings for an employment center, a letter of the Ministry of Labor of the Russian Federation No. 16-5v 421 dated 08/15/16 proposed to use a certificate form to determine the amount of unemployment benefits.
Below is a certificate of wages according to the model recommended by the Ministry of Labor.
When calculating the average earnings for the employment center, the employer should be guided by the rules of the procedure for calculating the average monthly salary, as determined by the Decree of the Ministry of Labor of the Russian Federation No. 62 dated 08.08.03.
What income to include in average earnings
When filling out a certificate, questions often arise: "what types of charges to include", "whether vacation pay is included in the calculation of average earnings", "what is considered a calculation period", etc.
The regulation on calculating average earnings contains the basic rules:
- the settlement period is three months (calendar) until the month of dismissal;
- all accruals determined by the regulation on remuneration in this organization (regardless of source) in the accounting period are taken into account;
- monthly premiums are taken into account in the month of accrual;
- quarterly bonuses - in proportion to the monthly part in each month;
- annual bonus, lump-sum payment for length of service, other lump-sum payments for the preceding dismissal of the working year - in the amount of one-twelfth for each month in the calculation period and does not depend on the month of accrual;
- if the time in the billing period is not fully worked out, then all remuneration and bonuses (except monthly) are taken into account in proportion to the time of actual work.
What incomes are not included in average earnings
Not all income received in the accounting period is accepted for calculating the average earnings for the employment center:
- the calculation does not take into account social charges (bonuses for the anniversary, material assistance);
- accruals at the expense of the FSS, payments on sick leave, payment of maternity leave, allowances for the care of children up to one and a half and three years;
- fully or partially retained average earnings under the laws of the Russian Federation (regular annual leave, additional (study) leave, compensation payments upon dismissal for days of unused vacation, on staff reductions, etc.);
- payment of additional days of rest for caring for people with disabilities from childhood and children with disabilities;
- payment of downtime due to the fault of employers or for reasons beyond the control of workers and employers.
What time is excluded from the calculation period
In the billing period (three calendar months to the month of dismissal from the first to the first), the following are not counted:
- days of temporary disability, days of maternity leave, days of leave to care for children up to one and a half and three years;
- days of annual leave, leave without maintenance, study leave;
- days of rest for people with disabilities from childhood and children with disabilities;
- days in which the employee was relieved of work, but at the same time he was paid the average earnings in whole or in part;
- rest days that were provided to the employee for the previously worked time;
- days of the strike, if the employee did not participate in it, but was not able to start work due to this event.
Be careful: days of absenteeism and time of participation in strikes at the personal request of the employee are included in the calculation period.
Average earnings: formula
When compiling the certificate, you should use the following formula for calculating the average earnings for the employment center (it is determined by paragraph seven of the Procedure under number 62).
Attention!
If an employee worked on a shorter working week or a shorter working day, then when calculating the average daily earnings, the amount of salary that was accrued for the billing period should be divided by the number of working days according to the calendar of the working week (five- or six-day).
Calculation example
Consider a sample calculation of average earnings for the employment center.
The employee quits on March 11, 2017.
In the organization, monthly bonuses are accrued and paid along with wages.
The premium (annual) following the results of the previous year was paid in January 2017.
In December 2016, the employee was on regular leave from 12/15/16 to 12/31/16.
In January, the employee was sick (sick leave from 01/26/2017 to 01/29/2017).
| Month | salary in rubles | Month the prize | Quart. the prize | Annual the prize | Otra- bot. days | number days under living working out |
| Dec 2016 | 8000 | 3500 | | | 10 | 23 |
| January 2017 | 14000 | 4500 | | 16000 | 12 | 16 |
| February 2017 | 22000 | 6000 | 8000 | | 19 | 19 |
| Total | 44000 | 14000 | 8000 | 16000 | 41 | 58 |
According to the average earnings calculator:
- We calculate the amount of the quarterly and annual bonuses, which will be taken into account in average earnings:
- 8000 (quarter premium) + (16000 (year premium): 12) x 3 = 12000 - the sum of the quarter premium and 3/12 annual.
- 12000: 58 (planned number of working days) x 41 (actual number of working days) = 8482.78 rubles.
2. The average monthly income:
- (44000 + 14000 + 8482.78): 41 x 19.33 = 31344.18 rubles.
- 19.33 - the average monthly number of days of work on the calendar of the five-day week for December, January, February (58: 3 = 19.33).
Difficult cases
Consider the cases when in the billing period the employee did not have paid working days. How to determine the average monthly salary for determining unemployment benefits?
We offer a small crib.
Example:
An employee was sick from April 21, 2016 to September 30, 2016, has sick leave for this period. Dismissed on October 21, 2016. There were no working days in the calculation period to determine the average earnings (July, August, September). According to the rules, average earnings are calculated based on the amount of earnings for the period preceding the working period and equal to the estimated. In this case, these are three calendar months that preceded the onset of temporary disability: January, February, March.
Example:
The employee quits on October 24, 2016. He has been working in the organization since October 01, 2016. That is, he worked for less than a month. For a full working month he was set a salary of 28,000 rubles. The employee worked 17 working days out of 21 according to the plan.
The average earnings for reference to the employment center will be:
28000: 21 x 17 = 22666.67 rubles.
Important:
- if the dismissal is executed on the last day of the month, then this month can be included in the billing period, but only if the average salary of an employee is higher;
- if for one month in the calculation period two monthly bonuses are awarded for the same successes (performance indicators), then to calculate the average one needs to take a big bonus;
- if the employee worked in the organization for a part-time period for which bonuses are accrued, but they were accrued in proportion to the time actually worked, then the amount of the bonus should be fully taken into account when determining the average monthly salary.
Conclusion
A certificate from your last job about the average monthly salary for an employment center is an important document by which unemployment benefits are calculated. Its compilation should be treated with due attention and responsibility. The examples and tables in the article will help to fill out this document correctly.
Good luck to everyone!