Based on the certificate of average earnings issued by an employee when dismissal, the Employment Center appoints him an unemployment benefit. In the article, we consider in detail how in 2018 the certificate of average earnings for the employment center is filled.
The certificate will be required to ensure that employees of the employment center calculate the amount of benefits due to a dismissed employee. Consider the amount of benefits depending on the time spent received:
Thus, the maximum amount of benefits abolished will receive only the first three months after the appeal. However, the maximum is also limited to a certain amount, which for 2018 is equal to 4900 rubles.
For the organization of recruitment in the company, the copyright course of Olga Likina (accountant M.Video Management) is perfectly suited for the organization of personnel and accountants.
In order to issue a certificate an employee for the employment center, you need to consider not only the size of the salary of the dismissed, but under what exercises worked the employee for the last 12 months, that is, periods of complete employment and incomplete. Information must be provided for preceding the dismissal of 12 months of work.
A certificate is issued at the employee's application within 3 working days, with the period during which the employee is entitled to seek such a certificate to legislation is not limited.
What kind of form to use for certificate about average earnings depends primarily on whether the special forms use that the employment center where the employee is drawn.
If the service applies its form, then the accountant will be required to fill out this particular form. Otherwise, a dismissed employee may refuse to appoint unemployment benefits.
If the Employment Center does not use his own forms, you can fill in the certificate as in free form and the form approved by the Ministry of Labor of Russia. The main requirements for such a form are the content of the information necessary to determine the period and the amount of payment.
For example, consider the refillage of reference in the form approved by the Ministry of Internal Affairs of Russia. For 2017 and 2018, there is one form for certificate of average earnings, that is, that form that was relevant in 2017 can be applied in 2018.
During this period, the last 3 recent working months (from the first to the last number), which precede the month of dismissal. From this time eliminate the following days:
Sometimes all the days are excluded in the estimated period. In this case, you need to take three other calendar months, coming to settlement, when an employee has spent days.
After determining the estimated period, payments that the employee for this period received is determined. Only the paid payments, including salary, premiums and surcharges, are taken into account. Payments that were accrued to the employee for the days excluded from the current period are not included.
Consider in more detail how to take into account the award when calculating the average earnings ⇓
The monthly premium paid simultaneously with wages should be included in the calculation in full, and all other types of premiums (quarterly, semi-annual and annual) are taken into account in proportion to the time that an employee in the settlement period worked.
If a salary was indexed in the organization to all employees, then when calculating earnings it will need to be considered. The accounting procedure itself will depend on the indexing period. For example, when raising a salary in the design period, an increase and the payment ratio and the payments that were paid before indexation should be enhanced. The increase coefficient is calculated as follows:
K \u003d salary after enhancing / salary before increasing
In the event that the indexation was in a month of dismissal, that is, until the day of dismissal, but after the estimated period, then the average earnings should be indexed.
We give the basic formulas used in the calculation of the average earnings.
Example of calculating average earnings ⇓
Petrova O.P. Fired April 10, 2018. The estimated period from January 1 to March 31, 2018. Working days in the settlement period - 56 days.
Excluded days from the estimated period from March 12 to March 16 (5 days), since Petrov took a vacation at this time, that is, 51 business days worked out. Petrova's salary for the estimated period is 75,000 rubles.
Maternally earnings: 75 500/51 \u003d 1 480.39 rubles
The average monthly number of working days: 51/3 \u003d 17 days
Middle earnings: 1 480.39 x 17 \u003d 25,166.63 rubles.
We give an example of filling out an average earnings certificate for the employment center.
E.A. Sobolev, editor of the magazine "Payment of Labor in the State (Municipal) Institution: Accounting and Taxation"
Mintruda employees in a letter dated 15.08.2016 No. 16-5 / B-421 recommended the form of certificate of average earnings over the past three months of work, which is issued at the last place of work. This certificate is issued to a dismissal or former employee to receive the unemployment benefits in the employment service at the place of residence. The article will remind how average earnings are calculated to fill such a reference.
According to paragraph 2 of Art. 3 of the Law of the Russian Federation No. 1032-1 A certificate of average earnings over the past three months at the last place of work is needed by a dismissed employee to obtain unemployment benefits in the employment service.
For your information:
This certificate, the employer is obliged to issue a written statement of the employee no later than three working days from the date of submission of such a statement (Art. 62 of the Labor Code of the Russian Federation).
Despite the fact that the Ministry of Internal Affairs recommended the form of reference, its application is not mandatory. This means that if the specified certificate is drawn up by the employer in an arbitrary form, but contains the information necessary to determine the size and timing of the payment of unemployment benefits, then there is no reason for refusal. Such clarifications are presented in the letters of the Ministry of Labor of the Russian Federation of August 15, 2016 No. 16-5 / B-421, Rostrud from 08.11.2010 No. 3281-6-2.
Note:
A certificate of average earnings over the past three months at the last place of work, a citizen can get in the archival organization. Such a certificate will also be adopted by employees of social protection bodies to calculate unemployment benefits. These explanations are presented in paragraph 20 of the information of the Ministry of Labor of the Russian Federation of 05.03.2013.
So, the following information must be specified in the certificate of arbitrary form:
name, TIN and the legal address of the institution in which a citizen worked;
F. I. O. Worker fully;
the period of his work and position (just as they are listed in the employment record);
information about working conditions (full or part-time);
the size of the average earnings over the past three months of work;
information about the presence for 12 months preceding the dismissal periods not included during the paid work - when the employee did not work, but it remained the average earnings (for example, maternity leave, child care leave, temporary disability, business trips, etc.);
grounds for issuing certificates (personal accounts, payment documents);
signs of the head and chief accountant organization, print print.
Currently, the calculation of the average earnings must be carried out in accordance with the procedure for calculating the average earnings to determine the size of the unemployment benefit and scholarship, paid to citizens during the period of training, retraining and advanced training in the direction of the employment service authorities approved by the Decree of the Ministry of Labor of the Russian Federation of August 12, 2003 No. 62 (hereinafter referred to as Order No. 62).
Middle earnings are needed to determine the size of the unemployment benefit paid by dismissed citizens. It is accrued to citizens from the first day of recognition by their unemployed (paragraph 3 of Art. 31 of the Law of the Russian Federation No. 1032-1). According to paragraph 1 of Art. 34 of the Law of the Russian Federation No. 1032-1 The unemployment allowance to citizens dismissed on any basis for the 12 months preceding the beginning of unemployment, which had paid for at least 26 weeks during this period on a full working day (full working week) or on the terms of incomplete working Day (part-time working week) with recalculation for 26 weeks with a full working day (full working week) and recognized as an established manner unemployed, accrued:
a) in the first (12-month) period of payment:
- in the first three months - in the amount of 75% of their average monthly earnings (monetary allowances), calculated over the past three months at the last place of work (service);
- over the next four months - in the amount of 60%;
- in the future - in the amount of 45%, but in all cases not higher than the maximum amount of unemployment benefits and not lower than its minimum value increased by the district coefficient;
b) In the second (12-month) period of payment - in the amount of the minimum value of unemployment benefit, increased by the district coefficient. This period concerns the unemployed citizens who are not employed after the first period of payment of unemployment benefits. They have the right to re-obtain unemployment benefits, unless otherwise provided by law. The general period of paying a citizen may not exceed
24 months in total calculus within 36 months (clause 5 of Article 31 of the Law of the Russian Federation No. 1032-1).
For reference: For 2016, the decisions of the Government of the Russian Federation of 12.11.2015 No. 1223 established the following benefits for unemployment benefits:
- minimum - 850 rubles;
- Maximum - 4 900 rubles.
Paragraph 3 of Procedure No. 62 found that the average earnings of the employee are calculated over the past three calendar months (from the 1st day of the 1st day) preceding the month of dismissal.
Example 1.
The employee quit 11.11.2016. What is the estimated period you need to take to fill a reference?
In this case, the calculated will be the period from 01.07.2016 to 10/31/2016.
Note:
If an employee leaves on the last day of the month, during the billing period you can include a month of dismissal, but only if the average earnings are more (the definition of the Armed Forces of the Russian Federation dated 08.06.2006 No. CAS06-151).
Example 2.
The employee quit 10/31/2016. What is the estimated period you need to take in this case?
In the case under consideration, you can take the period from 07/01/2016 to 10/31/2016, if the average earnings calculated during this period will be greater than the average earnings for the period from 01.06.2016 to 09/30/2016. Middle earnings may be higher, for example, if a premium was paid in the month of dismissal.
We draw your attention to p. 4 of about-order No. 62, which says that days when the days should be excluded from the settlement period.
the employee retained the average earnings in accordance with the legislation of the Russian Federation;
the employee received a manual for temporary disability or maternity benefit;
the worker did not work due to a downtime due to the fault of the employer or for reasons independent of the employer and employee;
the worker did not participate in the strike, but in connection with this strike, it was not possible to perform his work;
the employee was provided with additional paid weekend to care for disabled children and disabled since childhood;
an employee in other cases was released from working with full or partial salary preservation or without payment in accordance with the legislation of the Russian Federation;
the employee was provided with holiday days (ration) due to work in excess of the normal duration of working time with a watch method of organizing work and in other cases in accordance with the legislation of the Russian Federation.
How to determine the estimated period, if it fully consists of days excluded from it in accordance with paragraph 4 of about about No. 62? In this case, average earnings are determined based on the amount of wages, actually accrued for the previous period of time equal to the calculated (clause 5 of about No. 62).
Example 3.
The employee quit on the last day of the childcare leave - 07.11.2016. Before that she had pregnancy and childbirth. How to determine the estimated period?
In connection with these holidays, the employee was absent at work from 06/20/2013 to 07.11.2016. Thus, the estimated period determined by the general rules is fully consisted of days excluded from it. Consequently, as the calculated it is necessary to take the period from 01.03.2013 to 05/31/2013.
How to determine the estimated period if an employee during the estimated period did not have actually accrued wages or actually spent days? Middle earnings in this case are determined based on the amount of wages accrued for the days actually spent the employee in the month of dismissal (clause 6 of about No. 62).
Example 4.
An employee is dismissed 11/23/2016. It works in the institution from 01.11.2016. How to determine the estimated period?
In this case, the estimated period will be the period of operation of this employee in the institution, that is, from 01.11.2016 to 23.11.2016.
Payments that are included in the calculation of the average earnings
By virtue of paragraph 2 of about about No. 62, when calculating average earnings, all the paid payments applied in the relevant organization, regardless of the sources of these payments, are taken into account, regardless of the sources of these payments.
wages accrued by employees in tariff rates (official salaries) for spent time, by piece of rates issued in non-monetary form;
monetary remuneration accrued for spent time to persons replacing public positions;
wages accrued by teachers of primary and secondary vocational education institutions for the hours of teaching work in excess of a reduced annual training load (taken into account in the amount of 1/10 for each month of the calculated period, regardless of the time of charges);
the difference in the salary of workers who have passed to the following job (position) with the preservation of the size of the salary at the previous place of work (position);
wages, finally calculated at the end of the calendar year, due to the wage system (taken into account in the amount of 1/12 for each month of the calculated period, regardless of the time of charges);
surcharges and surcharges for tariff rates (official salary) for professional skills, classity, qualification category (cool rank, diplomatic rank), service service (work experience), special conditions of civil service, degree, scholarship, knowledge of a foreign language, work with information constituting the state secret, combining professions (posts), expansion of service areas, an increase in the work performed, execution of the responsibilities of a temporarily absent employee without liberation from the main work, leadership of the brigade;
payments related to working conditions, including payments due to regional labor regulation (in the form of coefficients and interest rates for wages), increased labor payments on heavy work, work with harmful and (or) dangerous and other special working conditions, for work at night, payment of work on weekends and non-working holidays, payment of overtime;
prizes and remuneration, including remuneration on the results of work for the year and a one-time remuneration for long service;
other types of payments in accordance with the wage systems operating in the organization.
Please note: As already mentioned, paragraph 4 of about-order No. 62 has been established periods that are excluded from the calculated one. Amount paid during this time are also not taken into account when calculating average earnings.
Clause 7 of Procedure No. 62 provides that to determine the average earnings it is necessary to use the average daytime earnings, which is calculated by the formula:
For your information
When establishing an incomplete working time worker (part-time working week, an incomplete working day), the average day earnings are calculated by dividing the amount of the accrued salary by the number of working days on a five-day (six-day) working week, which has been spent in the settlement period.
Example 5.
The employee quit 11/07/2016. His wages for the billing period from 01.08.2016 to 31.10.2016 amounted to:
- for August - 32 000 rubles;
- in September - 30 000 rubles;
- For October - 32 000 rubles.
The estimated period is fully worked out. The employee is installed a 40-hour working week (five working days). Calculate its average earnings to compile help for the employment service.
The amount of wages actually accrued employee for the estimated period will be 94,000 rubles. (32 000 + 30,000 + 32,000).
The number of actually spent days for the estimated period - 66 working days (23 + 22 + 21), where 23, 22 and 21 are the number of working days according to the production calendar for August, September and October 2016, respectively.
Middle day earnings worker will be equal to 1 424.24 rubles. (94 000 rub. / 66 slave. Day).
Middle earnings will be 31,333,28 rubles. (1 424.24 rubles. X 22 slave day).
The formula for calculating the average earnings with summarized accounting of working time
In paragraph 8 of about No. 62, it is said that in determining the average earnings of the employee, which is set to summarized working hours, is used by the average hour earnings, defined as follows:
We give an example of calculating the average earnings.
Example 6.
The employee was dismissed 07.11.2016. The estimated period from 01.08.2016 to 10/31/2016 is fully worked out. At the current period, the employee was set by a summable accounting of working time. The number of working hours on the schedule of the 40-hour working week in accordance with the production calendar for 2016 the following:
- in August - 184 hours, worked out 176 hours, salary - 28,000 rubles;
- in September - 176 hours, 182 hours worked out, wages - 32,000 rubles;
- in October - 168 hours, worked out 170 hours, wages - 30,000 rubles.
Calculate the average earnings of the employee to compile a certificate for the employment service.
So, at first we define the average hour earnings. It will be equal to 170.45 rubles. ((28 000 rubles. + 32 000 rubles. + 30 000 rubles.) / (176 h + 182 h + 170 hours)).
Middle earnings of the employee will be 29 999,20 rubles. (170.45 rubles. X ((184 h + 176 h + 168 h) / 3 months.)).
Example 7.
An employee is dismissed 11/23/2016. It works in the institution from 01.11.2016 to 11/23/2016. In this case, the period will be the period of operation of this employee in the institution. For the estimated period, his wages amounted to 28,000 rubles. The employee is installed a 40-hour working week (five working days). Calculate its average earnings.
The amount of payments included in the calculation of the average earnings accrued to it during this period is 28,000 rubles., The number of days spent - 17. The number of working days on the manufacturing calendar for November 2016 is 21.
Middle earnings of the employee will be 34,588.24 rubles. (28 000 rub. / 17 slave. DN. X 21 slave. Day).
Paragraph 9 of Procedure No. 62 establishes the procedure for calculating the average earnings, taking into account premiums, depending on the type of award: Monthly, quarterly or annual. Consider each premium in more detail.
When calculating the average earnings, it is necessary to consider:
1) Monthly premiums and remuneration - no more than one payment for the same indicators for each month of the estimated period.
Example 8.
- for August - 32 000 rubles;
- in September - 30 000 rubles;
- For October - 32 000 rubles.
The estimated period is fully worked out. The employee is installed a 40-hour working week (five working days). In addition, it was paid monthly a bonus in the amount of 6,000 rubles. Calculate the average employee earnings to compile a certificate for the employment service.
Initially, we define the actual accrued employee amount for the estimated period. It will be 112,000 rubles. (32,000 rubles. + 30 000 rubles. + 32 000 rubles. + 6 000 rub. X 3 months). The number of actually spent days for the estimated period is 66 business days.
The middle day earnings of the employee will be equal to 1,697 rubles. (112 000 rub. / 66 slave. Days).
The average monthly number of working days in the calculated period - 22 (66 slave days / 3 months).
Middle earnings of the employee will be 37,334 rubles. (1 697 rubles. X 22 slave. Day).
Note:
If the employee in one month is accrued two awards in one indicator, it is necessary to take the premium for the calculation, the amount of which is greater.
2) Prizes and remuneration for a period of work exceeding one month - no more than one payment for the same indicators in the amount of the monthly part for each month of the estimated period.
Example 9.
The employee was dismissed 07.11.2016. His salary for the billing period from 01.08.2016 to 10/31/2016 is:
- for August - 32 000 rubles;
- in September - 30 000 rubles;
- For October - 32 000 rubles.
The estimated period is fully worked out. The employee is installed a 40-hour working week (five working days). Also, it was also paid a bonus in the amount of 6,000 rubles each month, and also issued a quarterly bonus in the amount of 24,000 rubles. Calculate the average employee earnings to compile a certificate for the employment service.
So, when calculating the average earnings it is necessary to take into account all the awards paid by the employee:
- Monthly premiums in the amount of 18,000 rubles. (6 000 rub. X 3 months);
- quarterly premium in full, that is, 24,000 rubles. (24 000 rubles / 3 months x 3 months).
Middle day earnings will be equal to 2,060,60 rubles. (136 000 rub. / 66 slave. Days).
The average monthly number of working days in the settlement period - 22
(66 slave days / 3 months).
Middle earnings of the employee will be 45,333,20 rubles. (2 060.60 руб. X 22 slave day).
3) Remuneration on the results of work for the year, a one-time remuneration for long service (work experience), other rewards on the results of work for the year accrued for the previous calendar year, in the amount of 1/12 for each month of the calculated period, regardless of the time of charge permissions.
Example 10.
The employee was dismissed 07.11.2016. His wages for the billing period from 01.08.2016 to 31.10.2016 amounted to:
- for August - 32 000 rubles;
- in September - 30 000 rubles;
- For October - 32 000 rubles.
The estimated period is fully worked out. The employee is installed a 40-hour working week (five working days). In addition, in April 2016, he was paid to the premium for 2015 in the amount of 36,000 rubles. Calculate its average earnings to fill in the help for the employment service.
An annual premium accrued for the previous calendar year should be taken into account when calculating the average earnings in the amount of 1/12 for each month of the calculated period, regardless of the time perverse. This means that the annual premium will be taken into account in the amount of 9,000 rubles. (36 000 rubles / 12 months x 3 months). Thus, the average earnings of the employee will be equal to 34 333.34 rubles. (103 000 rub. / 66 slave days
22 slave. day).
4) premiums and remuneration if the time on the billing period is carried out not fully or the time has been excluded in accordance with clause 4 of about No. 62, is proportional to the time spent during the estimated period (with the exception of monthly premiums paid together With wages for this month).
Example 11.
The employee was dismissed 07.11.2016. He was installed a 40-hour working week (five working days). The billing period from 01.08.2016 to 10/31/2016 not fully worked out:
- from 09/12/2016 to 09/16/2016 (five calendar days) he was on a hospital;
- From 10.10.2016 to 10/14/2016 (five calendar days) worker was on a business trip.
In addition, in the settlement period, he was paid awards:
- in August for the second quarter of 2016 - in the amount of 18,000 rubles;
- in September for August - in the amount of 6,000 rubles;
- In October for September - in the amount of 6,000 rubles., For October - in the amount of 6,000 rubles, for the III quarter of 2016 - in the amount of 18,000 rubles.
Calculate the total amount of premiums in determining the average earnings for the employment service.
The number of working days on the production calendar for 2016 for the estimated period (from 01.08.2016 to 10/31/2016) amounted to 66 business days, and the number of days worked out by the employee during this period -
56 business days.
Premiums when calculating average earnings will be taken into account in the following sizes:
- For August 2016 - 5,090.90 rubles. (6 000 rub. / 66 slave. DN. X 56 slave.);
- For September 2016 - 5,090.90 rubles. (6 000 rub. / 66 slave. DN. X 56 slave.);
- for October 2016 - 6,000 rubles, as this is a monthly premium paid together with wages for this month;
- For the II quarter of 2016 - 15,272,72 rubles. (18 000 rubles / 66 slave. Days
56 slave. day);
- For the III quarter of 2016 - 15,272,72 rubles. (18 000 rubles / 66 slave. Days
56 slave. day).
The total amount of premiums taken into account when calculating the average earnings for the employment center will be 46,727.24 rubles. (5 090.90 + 5 090.90 + 6,000 + 15 272.72 + 15 272.72).
Note:
If the worker worked in the organization of an incomplete working period for which awards and remuneration are accrued, and they were accrued in proportion to spent time, they are taken into account when determining the average earnings based on the actual accrued amounts according to the rules established by paragraph 9 of Procedure No. 62.
Paragraph 10 of Procedure No. 62 establishes the rules for calculating the average earnings with an increase in the organization (branch, structural unit) of tariff rates (official salaries, monetary remuneration). In this case, the average earnings of employees increases as follows:
1) if the increase occurred at the estimated period, the payments taken into account in determining the average earnings and accrued for the time-preceding period of time increases on the coefficients that are calculated by dividing the tariff rate (occasional salary, money remuneration) established in the month of the occurrence of the case with which It is connected to the preservation of the average earnings, on tariff rates (official salaries, monetary remuneration) of each of the months of the settlement period.
Example 12.
The employee was dismissed 07.11.2016. The estimated period - from 01.08.2016 to 10/31/2016. From 01.09.2016 in the organization there was an increase in salaries from 28,000 to 32,000 rubles. The billing period was fully worked out by the employee. Calculate the average earnings for the employment service.
Determine the raising coefficient. It will be equal to 1.14 (32,000 rubles / 28,000 rubles).
The middle day earnings of the employee will be 1,453.34 rubles. ((28 000 rubles. X 1,14 + 32 000 rubles. + 32 000 rubles) / 66 slave days.), Where 66 working days are the number of actually spent days in the design period.
The average earnings that must be specified in the Help for the employment service will be equal to 31,973.48 rubles. (1 453.34 rubles. X (66 slave. Days / 3 months)).
2) If the increase occurred after the estimated period before the day of dismissal, the average earnings calculated for the estimated period.
Example 13.
The employee was dismissed 07.11.2016. The estimated period - from 01.08.2016 to 10/31/2016. From 01.11.2016 there was an increase in salaries from 28,000 to 32,000 rubles. The billing period was fully worked out by the employee. Calculate the average earnings for the employment service.
First, it is also necessary to determine the raising coefficient. It will be equal to 1.14 (32,000 rubles / 28,000 rubles).
Middle day earnings of the employee will be 1,272,72 rubles. ((28 000 rub. + 28 000 rubles. + 28 000 rub.) / 66 Slave. Day), where 66 working days are the number of actually spent days in the design period.
The average earnings of the employee who must be reflected in the Help for the employment service, - 31,919.82 rubles. (1 272,72 rub. X (66 slave days / 3 months.) X 1,14).
3) If the increase occurred after the dismissal of the employee, the average earnings do not increase.
The special calculation of the average earnings is set by paragraph 11 of about about No. 62. This item must be applied only if the organization has occurred to the following premiums:
for qualifying discharge;
for cool chin;
for diplomatic rank;
for special conditions of civil service.
So, if the size of one of the above allowances increased, the average earnings of workers increases in the following order:
1) If the increase occurred at the estimated period, the allowances accrued for the time-preceding period of time increases on the coefficients that are calculated by dividing the specified surcharge established in the month of the occurrence of the occurrence of the preservation of the average earnings on the premises of each month of the estimated period.
The employee was dismissed 07.11.2016. His salary - 28,000 rubles. In addition, he is paid to the surcharge for the cool rank. From 01.09.2016 there was an increase in the surcharge for a cool rank from 2,000 to 3,000 rubles. The estimated period from 01.08.2016 to 10/31/2016 worked out completely. Calculate the average earnings for the employment service.
Initially, we define the raising coefficient. It will be equal to 1.5 (3,000 rubles / 2 000 rubles). Middle day earnings of the employee will be 1,409,10 rubles. ((28 000 rub. + 2 000 rubles. X 1,5 + 28 000 rubles. + 3 000 rubles. + 28 000 rubles. + 3 000 rub.) / 66 Slave day), where 66 working days - the number actually spent days in the settlement period.
Middle earnings that must be specified in the Help for the employment service - 31,000,20 rubles. (1,409,10 руб. X (66 slave days / 3 months)).
2) If the increase occurred after the dismissal of the employee, the specified surcharges included in the average earnings are not increasing.
In conclusion, we note that the certificate of average earnings for the employment service can be drawn up either in an arbitrary form (in this case, information should be reflected in which it is possible to determine the size and deadlines for the payment of unemployment benefits), or on the recommended form given in the letter Mintruda of the Russian Federation of August 15, 2016 No. 16-5 / B-421. Middle earnings are calculated in accordance with Procedure No. 62. When calculating the average earnings, special attention should be paid to:
- determining the estimated period;
- payments for the estimated period (eliminate the payments that are specified in paragraph 4 of about No. 62);
- calculation of average earnings taking into account premiums;
- Calculation of average earnings, taking into account the increase in official salaries or allowances.
The completed certificate of average earnings for the employment service must be provided to the employee within three days from the date of its appeal in writing to the employer.
Law of the Russian Federation dated 19.04.1991 No. 1032-1 "On employment of the population in the Russian Federation".
"Answers to the questions of the executive authorities of the constituent entities of the Russian Federation, carrying out powers in facilitating the employment of the population, on the application of rules for registering citizens in order to find suitable work, the rules for the registration of unemployed citizens, the requirements for the selection of suitable work, approved by the Government of the Russian Federation of September 7, 2012 № 891 "On the procedure for registering citizens in order to find suitable work, registration of unemployed citizens and demand for the selection of suitable work."
R Azmers for unemployment benefits and scholarships paid during the training, retraining and advanced training in the direction of employment bodies directly depend on the salaries of a citizen at the last place of work. At the same time, the responsibilities of the former employer enters the issuance of an average earnings certificate to provide it with the employment service.
The foundations of the state policy of promoting employment of the population are registered in the Federal Law of 19.04.1991 No. 1032-1 "On Employment of the Population in the Russian Federation" (hereinafter - the Employment Act).
To recognize a citizen, the unemployed should be able to be able to be able to have worked, and was registered in the employment service bodies, I was looking for a job and was ready to proceed with it (para. 1, 1 Art. 3 of the Employment Act). From this rule there are exceptions. For example, the unemployed citizens who have not reached the age of 16, pensioners, individual entrepreneurs (paragraph 3 of Article 3, and paragraph 3 of Article 3 of the Law on Employment) cannot be recognized as unemployed.
For your information
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Rostrud opened the information portal "Work in Russia" (www.trudvsem.ru). This is the State All-Russian Bank of Vacancies, which contains current information of regional services for employment centers. Also on the site you can get qualified legal assistance, familiarize yourself with the regulatory documents on labor legislation, clarify addresses and contacts regional employment services.
The state guarantees the unemployed (paragraph 1 of Art. 28 of the Employment Act):
Note that the size of unemployment benefits and paid scholarships directly depends on the salary of the citizen at the last place of its work (see Table 1). That is why the package of documents provided by a citizen in the employment service includes a certificate of average earnings (paragraph 1 of paragraph 2 of Art. 3 of the Employment Act).
At the same time, in all cases, the amount of payments increased on the size of the district coefficient should not be lower than the minimum amount of the benefit and cannot exceed its maximum value (paragraph 5 of paragraph 1 of Art. 33 of the Employment Act). In 2012, the minimum amount of unemployment benefits is 850 rubles, the maximum - 4900 rubles. (Abs. 2 Decisions of the Government of the Russian Federation of 03.11.2011 No. 888 "On the size of the minimum and maximum amount of unemployment benefits for 2012").
In other cases, unemployment benefits are charged in the first (6-month) period of payment and in the second (6-month) period of payment in the amount of its minimum value. For example, if a citizen did not work for more than a year, or during the previous 12 months did not have paid work more than 26 weeks, or was dismissed for violation of labor discipline or other guilty actions (paragraph 1 of Art. 34 of the Employment Act).
In this case, the procedure for calculating the average earnings should be used to determine the amount of unemployment benefits and scholarships paid to citizens during the period of training, retraining and advanced training in the direction of employment authorities approved by the Ministry of Education and Science of the Ministry of Employment of 12.08.2003 No. 62 (hereinafter - order).
The average earnings of the employee are calculated over the past three calendar months - from the 1st to the 1st day preceding the month of dismissal (paragraph 3 of the Procedure).
From the estimated period, the time is excluded, as well as accrued during these periods, if (p. 4 of the order):
Arbitrage practice
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In the definition of the Armed Forces of the Russian Federation of 08.06.2006 № KAS06-151 sounded that paragraph 3 of the order according to its content does not exclude the possibility of incorporating the current 3-month period of the last month of work, in which dismissal was made if it was responsible for the interests of the employee.
The speech here is about cases when the employee is fired on the last day of the month, and if with such a calculation of average earnings turns out to be higher than when using the three previous months.
When calculating the average earnings, you should consider all the paid payments (p. 2 orders). These include: salary, surcharge, surcharges, premiums, etc. Note that the salary, finally calculated at the end of the year, is taken into account in the amount of 1/12 for each month of the settlement period, regardless of the time of its accrual (sub. "And" of paragraph 2 of the Procedure).
Prizes and remunerations are adopted in the following order (p. 9 of the Procedure):
It may turn out so that the employee is the time at the estimated period, the excluded periods have not fully worked out. In this case, premiums and remuneration take into account the time spent in the estimated period (with the exception of monthly premiums paid together with the salary) (p. 9 of the Procedure).
Example 1.
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The employee is dismissed from the organization 20.02.2012. Calculate the payments taken into account for the average earnings, provided that:
Recaped payments:
Official salary: 15,000 rubles. + 21,000 rubles. + 13 125 rub. \u003d 49 125 rub.
Monthly premiums: 1500 rubles. + 3000 rubles. + 1000 rub. \u003d 5500 rubles.
Quarterly Award: 7000 rubles. / 59 days × 47 days \u003d 5576.27 rubles.
Annual Prize: (15 000 rubles / 12 months × 3 months) / 59 days × 47 days \u003d 2987.29 rub.
Accounted payments for the estimated period:
49 125 rub. + 5500 rubles. + 5576.27 rub. + 2987.29 rub. \u003d 63 188,56 rub.
To determine the average earnings, medium day earnings are used (clause 7 of the order).
In turn, the average earnings are calculated so (paragraph 7 of about the order):
At the same time, the average monthly number of working days in the estimated period is determined depending on the working week established in the organization (paragraph 7 of the Procedure).
Example 2.
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The employee is dismissed from the organization 09/10/2012. Calculate the average employee salary to provide information about its size in the employment center, provided that:
Middle day earnings \u003d 36 400.00 rubles. / 52 days \u003d 700.00 rub.
The average monthly number of working days in the estimated period \u003d 65 days. / 3 months \u003d 21.67 days
Middle earnings \u003d 700.00 rubles. × 21.67 days \u003d 15 169.00 rubles.
When establishing an employee of an incomplete working time, the average day earnings are calculated in the following order (clause 7 of the order):
When determining the average earnings, an employee, which is set to summarized working hours, use the average hour earnings (p. 8 of the Procedure):
At the same time, the average earnings of the employee are determined by this (paragraph 8 of the Procedure):
The average monthly number of working hours in the settlement period is determined depending on the working week set in the organization (p. 8 of the Procedure).
It may turn out that the worker during these three months did not have actually accrued wages or actually spent days or this period consisted of time excluded from the estimated period (for example, hospital, travel, vacation, etc.). In this case, average earnings are calculated based on the salary accrued for the previous period of time equal to the calculated (p. 5 of the Procedure).
And on the website of the Office of Labor and Employment of the Altai Territory, it provides information on the fact that receiving citizens of unemployment benefits by introducing interest to employment centers, concealing the fact of employment, providing false documents and unreliable information to:
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The size of unemployment benefits, the applicant scholarship is calculated from its earnings in the middle indicator at the previous workplace. To calculate the company where a citizen worked, a special certificate is taken, the form of which is not agreed by law. Labor Exchanges give citizens to citizens of these references, which need to reflect the necessary information about the salary. This is the main complexity in filling out the document: Middle Earnings over the past three months is most often filled in sample of labor exchange. Document within 3 days from the date of appeal the applicant is obtained at the workshop.
Citizens who are registered on the exchange for the first time can only count on minimal benefits.
In 2008, amendments were made to Law No. 1032-1 1991. According to the amendments, the amount of benefits for citizens on the grounds - a reduction, as well as dismissal on their own initiative, has become the same in the amount of payments. Algorithm for calculating the earnings of citizens in the enterprise for a certificate of employment service was issued by the Resolution of Mintrud under No. 62. According to the rules set forth in the ruling, the allowance and scholarship for the unemployed are calculated.
The average indicator is calculated for the previous 3 months, from the 1st to the 1st. The time is not taken into account when the employee has been preserved the average earnings, receiving a benefit during pregnancy, childbirth, lack of work due to the fault of the employer, otguly, etc. In the event of non-evolving the actual salary, it is necessary to proceed from the size of the earnings, which is accrued for the previous months, provided that the calculation period is 3 months.
How to calculate the average earnings for 3 months? Famous payments known to each employee are involved in the calculation: Earnings, premiums, remuneration, surcharges and surcharges for tariff nets, payments caused by the conditions of employment. Social payments that are not related to pay for the employment of employee are not participating in the calculation. In addition, the amounts accrued during the absence of a citizen in the workplace, but if it is preserved for earning it. For example, vacation, periods of illness, business trips, etc.
Earnings for 3 months preceding dismissal is calculated by the formula:
Middle day earnings x average monthly number of working days in the period of calculation \u003d average earnings
The number of working days in the estimated period is determined by the duration of the working week, which is established in the organization.
Earnings of the employee per day calculate the formula:
The amount of accrued salary in the estimated period / the number of actually spent days in the estimated period \u003d average earnings per day
The document is provided to the labor exchange for calculating the benefit. It is important that it is drawn up correctly.
Certificate of average earnings - an example of the correct calculation:
Ivanov Ivan Ivanovich demanded that the employer give him a certificate of average wages to provide a document into the employment center. The employee was warned about the dismissal on the occasion of the liquidation of the enterprise. The accounting company began to consider average wages, based on the available indicators:
If the employee worked according to the chart of an incomplete working week (day), the procedure for calculating somewhat different: the amount of accrued salary / number of the working days of a five-day or six-day week.
If the employee has worked according to a summarized system of work time, the rule of calculation is applied on time earnings in the middle indicator: the amount of earnings in the calculated period / number of hours spent. Hourly earnings in the middle indicator X by the number of working hours in the calculation period. The number of working hours in the monthly indicator is calculated depending on the duration of the working week introduced in the company.
The sample can be found on the Labor Exchange. It is better to do this before the upcoming dismissal if it is known in advance.
A certificate of average earnings for submission to the employment service is not included in the list of mandatory documents, which are made in dismissal. The employer must issue it for a three-day period from the date of receipt of the written statement of the employee. In the middle earnings certificate over the past three months, the latest place of work includes the information necessary to determine the size of unemployment benefits. Experts 1C tell how to calculate the average earnings of the employee in this case and form a certificate for the employment service in the program "1C: Salary and Personnel Management 8" of the editorial staff 3.
A certificate of average earnings to determine the size of unemployment benefit (scholarship) is issued to a dismissal or former employee to receive the unemployment benefits in the employment service at the place of residence. According to paragraph 2 of Article 3 of the Law of the Russian Federation dated 19.04.1991 No. 1032-1 "On Employment of the Population in the Russian Federation", a certificate of average earnings is issued for the last 3 months at the last place of work.
The current legislation is the form of such a reference, the procedure for its filling and submission is not approved. Help can be drawn up:
Employment services can be used in the work of the certificate, the forms of which are approved by the subject of the Russian Federation (Letter Rostrud dated 08.11.2010 No. 3281-6-2).
So, for example, the form of reference for Moscow approved by order of the Department of Labor and Employment of the population of Moscow from 06.11.2014 No. 638; For the Moscow Region, it is shown in Appendix No. 2 of the Administrative Regulation, UTV. Order of Mosobltrud of 02.22.2013 No. 13-p.
If the employer has drawn up a certificate for the employment service in an arbitrary form, it contains all the information that needs to determine the size and timing of the unemployment benefit payment, there is no reason to refuse such a certificate (see letters of the Ministry of Labor of Russia from 15.08.2016 No. 16 -5 / B-421, Rostruda from 08.11.2010 No. 3281-6-2).
Among the required information that should be in the help:
Middle earnings are calculated in accordance with the procedure for calculating the average earnings to determine the size of unemployment benefits and scholarships paid to citizens during the training, retraining and advanced training in the direction of employment authorities, approved. Resolution of the Ministry of Labor of Russia dated August 12, 2003 No. 62 (hereinafter referred to as Order No. 62).
When calculating the average earnings, special attention should be paid to:
The completed certificate of average earnings for the employment service must be provided with a former employee within 3 days from the date of its appeal in writing to the employer (Art. 62 of the Labor Code of the Russian Federation).
The procedure for calculating the average earnings of an employee to determine the amount of unemployment benefit (scholarship) and certificate formation for the employment service in the program "1C: Salary and Personnel Management 8" editions 3 Consider the following example.
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Officer of the organization M.S. Klintsov was dismissed on 11.05.2018. He worked under the conditions of the 40-hour working week with two days off (Saturday and Sunday). The estimated period for determining the size of unemployment benefits are 3 calendar months preceding the employee's dismissal months, that is, from 01.02.2018 to 04/30/2018. Settlement period M.S. Klintsov is not fully worked out - from 9 to 11 April he was on the hospital. Accrued payout employee, taken into account in the calculation of the average earnings, amounted to:
The number of working days on the production calendar for 2018 for the billing period is 60 business days, and the number of days spent by the employee during this period is 57 business days. |
Certificate of average earnings to determine the size of unemployment benefit (scholarship) in the program "1C: Salary and Human Resources Management 8" editors 3 implemented on a recommended form given in a letter of the Ministry of Labor of Russia from 15.08.2016 No. 16-5 / B-421.
For its formation in a previously registered document Dismissal (section Frames - Receptions, translations, dismissal or section The salary - All accruals) You should click on the button Print - (Fig. 1, 2).
Fig. 1. Formation of certificate of average earnings for unemployment benefits
Fig. 2. Print form of certificate of average earnings for unemployment benefit
The calculation of the average earnings to determine the amount of unemployment benefit in the program is made in accordance with the procedure for calculating the average earnings to determine the size of the unemployment benefit, approved. Resolution of the Ministry of Labor of Russia of August 12, 2003 No. 62.
Middle earnings of employee M.S. Klintsyova is calculated over the past 3 calendar months preceding the month of dismissal. In our example - from 01.02.2018 to 04/30/2018. If the employee leaves on the last day of the month, during the billing period you can include a month of dismissal, but only if the average earnings are larger (see the definition of the Supreme Court of the Russian Federation of 08.06.2006 No. CAS06-151).
By virtue of paragraph 2 of order No. 62, when calculating the average earnings, all the paid payments applied in the relevant organization (regardless of the sources of these payments are taken into account. Paragraph 4 of Procedure No. 62 has been established periods that are excluded from the calculated one.
Amount paid during this time are also not taken into account when calculating average earnings.
To determine the average earnings of the employee, it is necessary to use the average daytime earnings (clause 7 of about about No. 62):
Middle earnings \u003d average daytime earnings x average monthly number of working days in the calculated period depending on the working week installed in the organization
where:
The average day earnings \u003d the amount of accrued salary for the estimated period / the number of days spent in the design period.
If the employee has been established by incomplete working time (part-time working week, part-time), the average day earnings are calculated as follows (clause 7 No. 62):
The average day earnings \u003d the amount of accrued salary for the estimated period / number of working days on a calendar of a 5-day (6-day) work week per time spent in the settlement period.
When determining the average earnings of the employee to which the summable accounting of working time is set, the average hour earnings is used, which is determined as follows (p. 8 of about about No. 62):
The average hour earnings \u003d the amount of accrued salary for the estimated period / the number of hours spent in the calculated period.
Then the average earnings are calculated as follows:
Middle earnings \u003d average hour earnings x average monthly number of working hours in the calculated period depending on the required duration of the working week.
When calculating the average earnings, it is necessary to consider:
If an employee worked in the organization of an incomplete working period for which awards and remuneration are charged, and they have been accrued in proportion to spent time, they are taken into account when determining the average earnings based on the actual accrued amounts according to the rules established by paragraph 9 of about No. 62.
By the condition of our example, an employee for the estimated period is accrued income taken into account when calculating the average earnings, in the amount of 85 714.29 rubles. (30 000 rubles. + 30 000 rubles. + 25 714.29 rub.).
April 2018 Employee worked not completely (from 09/04/2018 to 11.04.2018 he was on sick leave).
The number of actually spent days for the reaches - 57, the number of working days (according to the production calendar for the estimated period) - 60.
1. Magnival earnings:
85 714.29 rub. / 57 business days \u003d 1 503,76 rub.
2. The average monthly number of working days in the settlement period:
60 working days / 3 months \u003d 20 working days.
3. Middle earnings (See Fig. 2):
1 503.76 rub. x 20 working days \u003d 30 075,19 rub.
If necessary, changes in the print form can be made. To do this, using the button Editing You should enable edit mode. By repeatedly pressing the edit mode button turns off.
noteMiddle earnings certificate for employment service can also be formed from the document Dismissing a list (section Frames - Receptions, translations, dismissal or section The salary - All accruals) by button Print - Reference for unemployment benefitIf the dismissal of an employee requested a certificate is registered in a massive way.
