Law No. 343- dated December 8, 2010 prescribes the calculation of payments on sheets of temporary disability, in connection with pregnancy and childbirth, benefits from the Social Insurance Fund for Child Care, based on the average daily earnings for 2 years that preceded the year the insured event began .
If an employee has been working for an enterprise for a long period (more than two years), then the information for calculating sick leave is stored in the accounting department, and he should not worry: the calculation of the average daily earnings for payment will be correct.
If an employee leaves, then he will need information about earnings to calculate the payment of insurance claims at a new place of work. Help on form 182n contains this data.
How to get help 182
On the day of dismissal, the employer, together with the work book, must issue the employee:
- Certificate 2NDFL (accrued and withheld income tax).
- Certificate SZV-STAZH (issued since 2017, contains information about work experience in the year of dismissal).
- Form 182n (the certificate contains data for calculating the payment of insurance claims).
On the day of dismissal, the employer is required to pay the employee the final payroll and compensation for unused vacation.
All references must reflect all final accruals, including compensation.
If for any reason the document was not received upon dismissal, then the employer must give it to the resigned employee at any time. For help, an application should be submitted.
The application form is presented below.
Why do I need help 182n
The certificate in the form 182n is intended for transfer to a new employer when applying for another job.
This document confirms the amount of payments received for two years that preceded the year of dismissal and for the current year before the day of dismissal from this employer.
The certificate shall indicate only those accruals for which insurance premiums were paid to the Social Insurance Fund.
182n (certificate) contains information on the number of days of incapacity for work due to illness or motherhood and periods of preservation of average earnings, if contributions were not charged to it.
According to this certificate, when an insured event occurs, a benefit will be calculated (it calculates the average daily earnings to calculate the benefit).
Rules for issuing a certificate 182n
The salary certificate 182n provides the following information:
- Information about the employer (policyholder).
- Information about the employee (insured person).
- Amounts of wages and other accruals included in the base for paying contributions to the Social Insurance Fund for periods of work with a given employer.
- The number of calendar days of illness, parental leave up to 1.5 years, maternity leave. The periods of dismissal of an employee from work while maintaining average earnings, if contributions were not charged to him, are indicated.
Data on the insured (employer) must contain:
- Full name of the enterprise, organization, individual entrepreneur. Abbreviations are not allowed even in specifying the form of ownership.
- Full name and number of the branch of the FSS (the territorial authority where the employer is registered).
- Registration number of the employer in the FSS, TIN, KPP.
- The actual address of the employer, phone.
Information about the insured person (employee):
- Full Name.
- Passport details.
- Place of residence (address).
- SNILS.
- The period of work of this employer.
The certificate is signed by the head of the enterprise and the chief accountant. Signatures are deciphered and sealed.
Composition of earnings in the form of 182n
The salary certificate 182n contains the total income for each year (calendar) of work at this enterprise in chronological order.
Only accruals included in the base for payment of contributions to the Social Insurance Fund are indicated in the document.
Based on this rule, the certificate does not indicate:
- sick pay accruals: at the expense of the Social Insurance Fund and three days at the expense of the employer;
- payment of maternity leave;
- allowances for the care of a child up to 1.5 and 3 years old;
- one-time childbirth benefits;
- allowance for those registered in early pregnancy;
- burial benefits;
- severance pay, if its amount does not exceed three times (for workers in the Far North - six times) the average monthly income;
- financial assistance up to four thousand rubles per calendar year;
- material assistance for burial;
- financial assistance for the birth of a child;
- payment for services under GPC and copyright agreements;
- some other payments.
The basis for accruing benefits for insurance events is determined in accordance with Article 422 of the Tax Code of the Russian Federation (from 2017), Article 9 of the Federal Law of July 24, 2009 No. 212-FZ (until January 1, 2017).
Attention: all accruals for which contributions are paid to the Social Insurance Fund are taken into account, even if they are not specified in the Regulation on remuneration at the enterprise.
Earnings in the form of 182n: restrictions
For each year there is a maximum amount of earnings with which fear is paid. contributions to the FSS.
The maximum amount is indicated in the certificate 182n, if the amount of annual earnings exceeds the established limit.
For instance:
- In 2015, earnings restrictions are 670,000 rubles.
- In 2016, the limit is 718,000 rubles.
- In 2017 - 755,000 rubles.
Example:
Employee Ivanov P.P .:
In 2015, he earned 680,000 rubles, with which contributions were paid to the FSS.
For 2016 - 720000 rubles.
In the certificate 182n will be reflected:
2015 670,000 rubles. 00 kopecks (Six hundred seventy thousand rubles 00 kopecks)
2016 718,000 rub. 00 kopecks (Seven hundred eighteen rubles 00 kopecks).
Employee Melnikov N.P. earned for 2015 488155 rubles 16 kopecks,
for 2016 - 528,000 rubles 25 kopecks.
In the reference 182n is reflected as follows:
2015 488,155 rubles. 16 kopecks (Four hundred eighty eight thousand one hundred fifty five rubles 16 kopecks)
2016 528,000 rub. 25 kopecks (Five hundred twenty eight thousand rubles 25 kopecks).
Form 182n: sample design for the first and second section
Example: certificate 182 issued upon dismissal by Ivanova Elena Vladimirovna. She worked at the Alpha organization from 01.01.2015 to 08.28.2017.
The first section contains information about the Alpha organization.
The second section provides information about Ivanova Elena Vladimirovna.
Help 182n (form) is issued as shown below.
Form 182n: sample design for the third and fourth sections
For the period of work in the organization, Ivanova E.V. The following remuneration was calculated for labor taxed by insurance contributions to the Social Insurance Fund:
- 2015 - 200,000.00 rubles
- 2016 - 300,000.00 rubles
- 2017 - 80,000.00 rubles
In 2015, from March 15 to March 31, Ivanova E.V. was sick, she was issued a sick leave.
Filling in the certificate 182n (third and fourth section) is carried out as shown below.
Help 182 n: is it possible to replace the form 2NDFL
The organization accepts an employee who did not receive a certificate 182n from the previous employer about the amount of wages two years before the year of dismissal. However, he has certificates in the form 2NDFL for these years.
Can I use the income information from this certificate to calculate sick leave?
No. In this case, the sick leave will be calculated from the minimum wage.
An employee has the right to write a request to send a request to the Pension Fund.
An employer paying insurance benefit should apply to the territorial authority of the Pension Fund of the Russian Federation for information about earnings and other payments of interest to the employee on the basis of personified accounting. After receiving the answer, the calculation for the sick leave must be adjusted.
Form 182n: the employer doubts
A statement of income (182n) can be checked. The employer has the right to apply to the territorial body of the FSS for confirmation of the information specified in the submitted document. For this, a request should be sent to the FSS branch at the location of the employer that issued the certificate. It can be submitted in person, by mail or by communication using an electronic signature.
If the employer who issued the certificate indicated inaccurate information, he is obliged to reimburse the amount of the excessively paid benefits.
If the employee has provided a false certificate, then the amounts paid on the certificates of incapacity for work are withheld.
Help 182n: "maternity"
The employee, while on maternity leave, worked a shortened working day. Then, in the certificate 182n in section 3, the amount of cash compensation is indicated, which was included in the base taxed by insurance premiums. Section 4 indicates the number of days (calendar) during which she was on maternity leave, caring for the child (despite the fact that at that time she worked on a shortened working day).
To pay sick leave for pregnancy and childbirth and to accrue benefits for caring for a child up to 1.5 years old, a woman has the right to replace the two years preceding the occurrence of these insured events with other years where earnings were higher. Reference 182n must be issued in the form currently applicable. Moreover, the maximum amount should not exceed the base for the present.
Attention: if the organization is liquidated, then workers on maternity leave must be issued with a certificate of earnings for twelve calendar months before the month of dismissal during the decree (month of the onset of maternity leave). The allowance in this case is calculated from the average daily earnings calculated as follows: earnings for twelve months are divided by 29.3 and by 12 (as for regular vacation pay).
There is no approved form for such a certificate. The accountant must compose it in any form. The certificate should indicate the income for the months that participate in the base for calculating vacation pay, not benefits.
Help 182n: nuances
If the organization pays contributions to the Social Insurance Fund at a zero rate, then the certificate still indicates the amounts included in the base for paying contributions (even if they are zero).
If an employee submitted instead of the original a copy of certificate 182n from another employer, then such a certificate of income cannot be used to calculate claims for insurance claims. A copy of the document must be certified in the prescribed manner.
The certificate for sick leave 182n is not issued to employees working under civil service contracts. No insurance premiums are paid on social security payments under social security agreements . The “Contract” is not an insured person, the paid sick leave is not due to him.
Section 4 of certificate 182n is filled out only if the employee had paid sick leave, maternity leave, childcare for one and a half years, exemption from work while retaining wages (if insurance contributions to the Social Insurance Fund were not charged on it).
Conclusion
The wage certificate 182n is an important document. The employer must take full responsibility to fill it. The organization is responsible for false information in the certificate. And also timely payment of sick leave to a former employee depends on the correctness of filling and timeliness of issuing a certificate.