The amount of the unemployment benefit, the applicant's scholarship is calculated from his average earnings at the previous job. For the calculation in the company where the citizen worked, a special certificate is taken, the form of which is not specified by law. Labor exchanges issue citizens with forms of these certificates, on which it is necessary to reflect the necessary information about salaries. This is the main difficulty in filling out the document: the average earnings over the past three months are most often filled in according to the model of the Labor Exchange. The document is received at the place of employment within 3 days from the date of the applicant's request.
Citizens who register on the Exchange for the first time can only count on the minimum payment of benefits.
In 2008, the 1991 Law No. 1032-1 was amended. According to the amendments, the amount of benefits for citizens on the grounds of reduction, as well as dismissal on their own initiative, became the same in terms of the amount of payments. The algorithm for calculating the earnings of citizens at an enterprise for a certificate submitted to the Employment Service was published by the Decree of the Ministry of Labor under No. 62. According to the rules set out in the Resolution, the allowance and stipend for the unemployed is calculated.
The average indicator is calculated for the previous 3 months, from the 1st to the 1st day. The calculation does not take into account the time when the average earnings were saved for the employee, receiving benefits during pregnancy, childbirth, absence of work due to the fault of the employer, time off, etc. In case of not receiving the actual salary, it is necessary to proceed from the amount of earnings that were accrued for the previous months, provided that the calculation period is 3 months.
How to calculate the average earnings for 3 months? Payments known to every employee take part in the calculation: earnings, bonuses, remuneration, allowances and surcharges to the wage scales, payments due to the conditions of work. The calculation does not include social payments that are not related to the payment of the employee's labor activity. In addition, the amounts accrued during the absence of a citizen from the workplace, but subject to the preservation of his earnings. For example, vacation pay, periods of illness, business trips, etc.
Earnings for the 3 months preceding dismissal are calculated using the formula:
average daily earnings X average monthly number of working days in the calculation period = average earnings
The number of working days in the billing period is determined by the duration working week that is installed in the organization.
An employee's earnings per day are calculated using the formula:
the amount of accrued wages in the billing period / the number of days actually worked in the billing period = average earnings per day
The document is submitted to the labor exchange for calculating benefits. It is important that it is drawn up correctly.
Certificate of average earnings - an example of correct calculation:
Ivanov Ivan Ivanovich demanded that the employer give him a certificate of average wages in order to submit the document to the Employment Center. The employee was warned about dismissal on the occasion of the liquidation of the enterprise. The company's accounting department began to calculate the average wage, based on the available indicators:
If the employee worked on a part-time schedule (day), the calculation procedure is slightly different: the amount of accrued wages / the number of working days of a five-day or six-day week.
If the employee worked according to the summarized system of working hours, the rule for calculating the hourly earnings in the average is applied: the amount of earnings in the billing period / the number of hours worked. Hourly earnings in average X for the number of working hours in the calculation period. The number of work hours per month is calculated based on the length of the work week entered in the company.
A sample can be found at the Labor Office. It is better to do this before the upcoming dismissal, if it is known in advance.
In our article, you will find two samples of filling out a certificate of average earnings, which will help you quickly draw up this document requested for receiving unemployment benefits by a former employee of the organization.
It is advisable to complete the reference in question in one of 2 ways:
Here are the most important things that need to be reflected in the certificate of average earnings for the employment center:
To begin with, let's give an example of a certificate of average earnings, the form of which was developed and recommended by the Ministry of Labor of the Russian Federation in a letter dated August 15, 2016 No. 16-5 / B-421. You can download it from our website in the following straight line.
EXAMPLE
Elena Alekseevna Shirokova worked at Guru LLC from October 01, 2009 to November 25, 2016. The main activity of the company is non-specialized wholesale trade. According to OKVED, it has a code of 46.90.
It should be noted that a sample of a certificate on the amount of average earnings for an employment center can be approved at the level of a constituent entity of the Russian Federation by the body responsible for labor relations in the region.
For example, in Moscow - this is Appendix 1 to the order of the Department of Labor and Social Protection of the Moscow Population dated November 06, 2014 No. 638. And Appendix No. 1 approved the Moscow certificate form.
The following is an example of filling out a certificate of average earnings, which employers registered in Moscow can, if desired, use. Let's take the same conditions as a basis. And we additionally point out that from February 8 to July 15, 2016, Shirokova, on the basis of part 1 of article 93 of the Labor Code of the Russian Federation, worked part-time.
Features of the preparation and use of the document
For those who, due to their own circumstances or the economic situation, lost their jobs, a certain support for the unemployed has been established at the state level. This is expressed in assistance in the process of finding a job, which is carried out through the employment service. But much more important for such citizens is financial assistance in the form of a special allowance for the unemployed.
Among the list of those documents that must be available for the applicant, registering, should be:
Of the listed documents, usually a job seeker who has been left without work may have problems only with obtaining a certificate. However, efforts have to be made to formalize it, otherwise, in the absence of it, support for the unemployed will be carried out in a minimum amount.
But in some cases, confusion can occur with the format of this document, since the employer's accounting department sometimes issues a certificate in the form of 2NDFL, the purpose of which is to submit it to the tax service for drawing up a declaration. And for registration and receiving support for the unemployed, a completely different document is required. In order to avoid delaying the registration procedure, when you first contact the employment service, you can ask there for a form of such a certificate, drawn up in the prescribed manner and on the spot. former work fill it up.
Confusion can arise due to the lack of established uniform templates for this document, and each job center may have its own reference format.
The best option would be to jointly fill in all the columns and fields of this document with the accountant at the last place of work. On the unemployment benefit form, you must make entries in one handwriting and one fountain pen color. Corrections are not permitted under any circumstances.
In the initial columns of the document, the surname of the unemployed, his name and patronymic should be indicated. Next, the date of birth and place of birth are entered. Also, in the certificate to support the unemployed, you should indicate the date of birth - here you need to write all the data in words, avoiding abbreviations, with the exception of the year of birth.
To receive benefits in the maximum possible amount, it will be necessary to enter the reason for dismissal in the certificate for unemployment benefits, indicating the article of the Labor Code. This can affect the amount of cash benefits while registered.
With regard to the data about the employer, it is better to entrust the filling out to the accounting employee or to make an entry from his words, so as not to change the handwriting of the filling. This data includes the name of the organization, clearly written. Usually, next to the name column, there is a field for filling in data on the code of the economic activity of the enterprise.
After filling in the information about the employer, it is necessary to indicate the data on the amount of salary and the actually received amount of salary. This data is entered with the following parameters:
The final stage is the certification of the certificate for unemployment benefits with the signature of the manager, as well as with a round seal and stamp placed in the upper left corner of the document.
To receive government support during the absence of work, the employee will need a certificate of average earnings. This is due to the fact that the benefit is set as a percentage of the unemployed's income calculated over the last three months at the last place of service. It happens that other organizations are asked to provide such a certificate. For example, social security authorities, an employment center for the appointment of various benefits.
Therefore, an employee or a former employee can come to the accounting department for a salary certificate. The form of this document is not approved at the federal level, but it will not be possible to fill it in arbitrarily: usually the employment center issues a form and asks to provide the necessary data on the issued memo for the accountant.
In some constituent entities of the Russian Federation, the form of such a certificate has been developed and enshrined in law. For example, in the Komi Republic, the certificate form was approved by the order of the Komi Republic management by Order No. 84-P dated September 16, 2015.
When a former employee applies for a certificate, the employer has the right to demand a statement from him (Article 62 of the Labor Code of the Russian Federation), after which he must issue a correctly drawn up document within 3 days, even if the employee worked in the company 10 years ago, but this is his last place work.
The procedure for calculating average earnings to determine the amount of unemployment benefits and scholarships paid to citizens during the period of vocational training, retraining and advanced training in the direction of the employment service, approved by the Resolution of the Ministry of Labor of the Russian Federation dated August 12, 2003 No. 62.
Settlement period- these are the last three calendar months (from the 1st to the 1st day) preceding the month of dismissal (clause 3 of the Resolution).
Excluded from the billing period are the days of maintaining the average earnings: business trips, vacations, work stoppages, illness or decree. The average monthly number of working days (hours) in the billing period is used, depending on the established duration of the working week, which must be rounded to the nearest hundredths.
Included payments- all payments used in the organization, regardless of sources: salary in cash and in kind, cash remuneration, allowances and surcharges, bonuses and remuneration, other types of payments.
Filling in all the details of the certificate is mandatory. Corrections are not allowed. In accordance with current legislation responsibility for the accuracy of the information specified in the paper rests with the head and chief accountant of the company.
The wording of paragraph 3 of the judgment allows its ambiguous interpretation in practice. As indicated by the Supreme Court of the Russian Federation in the ruling of the RF Armed Forces of June 8, 2006 No. KAS06-151, the possibility of including in the estimated 3-month period from the last month of work in which the dismissal was made is not excluded, if this is in the interests of the employee. The court considered a situation when a person quit on the last day of the month. It turns out that the month of dismissal should be included in the calculation only when it leads to an increase in average earnings.
Average earnings depend on the mode of work and are determined in accordance with paragraphs 7 or 8 of the Regulation.
For the standard version with a daily working week, the formula is used (clause 7):
SZ = SDZ × SMD, where
СЗ - average earnings
SDZ is the average daily earnings. This parameter is calculated by dividing the amount of wages actually accrued for the billing period by the number of days actually worked during this period.
SMD - average monthly number of working days in the billing period
We consider this: the sum of working days for 3 months (according to the production calendar) is divided by 3. For example, the SMD for the billing period April-June 2019 will be equal to 19.6 = (22 + 18 + 19) / 3.
In case of incompletely worked hours, the average daily earnings are calculated by dividing the amount of actually accrued wages by the number of working days according to the calendar of a 5-day (6-day) working week falling on the time worked during the billing period.
When determining the average earnings of an employee, according to which the summarized accounting of working hours is established, the average hourly earnings are used (clause 8) and it is calculated according to the formula:
СЗ = СЧЗ × СМЧ, where
СЧЗ - average hourly earnings. This parameter is calculated by dividing the amount of the actual salary in the billing period by the number of hours worked in the period.
SMCh - the average monthly number of working hours in the billing period, depending on the established duration of the working week
We consider this: the amount of working hours for 3 months (according to the production calendar) is divided by 3. For example, the SMC for the billing period April-June 2019 will be equal to:
156.33 = (175 + 143 + 151) / 3 with a 40-hour work week;
140.6 = (157.4 + 128.6 + 135.8) / 3 with a 36-hour work week;
93.4 = (104.6 + 85.4 + 90.2) / 3, with a 24-hour work week.
Clause 2 of the order gives a list of payments that are taken into account to calculate the average earnings. These are salaries, bonuses, bonuses, bonuses, payments related to working conditions, and so on. The list remains open, as the law permits the inclusion of other types of money transfers in accordance with the company's salary systems.
Clause 3, on the other hand, describes the periods to be excluded and, accordingly, the amounts accrued during that time. In particular, this is the time when the employee retained average earnings or received benefits for temporary disability, unpaid leave, etc.
The amount of unemployment benefits, as well as scholarships paid to persons dismissed from organizations during the period of vocational training, retraining and advanced training in the direction of the employment service, directly depends on the salary of the citizen at the last place of his work. So don't be surprised if a former employee asks you to write him a certificate of average wages. And what amount should be indicated in it, we will tell you in the article.
The procedure for determining the amount of unemployment benefits and the above scholarships is spelled out in the Law of the Russian Federation of 19.04.1991, No. 1032-1 "On employment in Russian Federation"(Hereinafter referred to as the Employment Law). When registering with the employment service, a citizen must submit a package of documents, including a certificate of average earnings for the last three months at the last place of work (clause 2 of article 3 of the Employment Law). Moreover, since 2009, the Federal Law of December 27, 2008 No. 287-FZ "On Amendments to the Law of the Russian Federation" On Employment of the Population in the Russian Federation " , matches.
Note that the employer is obliged, free of charge, no later than three working days from the date of submission of the application, to issue a salary certificate to the former employee (Article 62 of the Labor Code of the Russian Federation). At the same time, at the legislative level, the sample of such a certificate has not been approved, therefore, employment centers often accept information in accordance with the forms established by them.
Please note: in all cases, the amount of payments increased by the size of the regional coefficient should not be lower than the minimum benefit amount and cannot exceed its maximum value (clause 1 of article 29, clause 1 of article 33 of the Employment Law). At the same time, in 2009 the minimum amount of unemployment benefits is 850 rubles, the maximum - 4,900 rubles. (Clause 1 of the Government Decree of 08.12.2008 No. 915).
Table 1
Dependence of the amount of social benefits of an unemployed citizen on the average earnings of citizens who, during the 12 months preceding the onset of unemployment, had a paid job for at least 26 calendar weeks
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Please note that citizens who terminated an employment contract with an employer - natural person, the amount of unemployment benefit and the periods of its payment are determined in accordance with the provisions of paragraph 2 of Article 30 and paragraph 1 of Article 34 of the Employment Law. Unemployment benefit in this case during both the first and second 6-month periods should be calculated in the amount of the minimum amount of unemployment benefit, increased by the regional coefficient.
The procedure for calculating average earnings for provision to employment centers differs from the rules for calculating payments for vacations, business trips and benefits for temporary disability. In this case, one should be guided by the Procedure for calculating average earnings to determine the amount of unemployment benefits and scholarships paid to citizens during the period of vocational training, retraining and advanced training in the direction of the employment service, approved by the Resolution of the Ministry of Labor dated 12.08.2003, No. 62 (hereinafter - the Procedure ).
The considered Procedure is used to determine the amount of the following payments (clause 1 of the Procedure):
In this case, the average earnings of an employee are calculated for the last 3 calendar months - from the 1st to the 1st day preceding the month of dismissal (clause 3 of the Procedure). At the same time, according to clause 4 of the Procedure, the time (and the amounts accrued during it) are excluded from the billing period when:
The question arises: what to do if the employee for the billing period did not have actually accrued wages or actually worked days, or this period consisted of time excluded from the billing period? In this case, one should proceed from the amount of wages accrued for the previous period of time, equal to the calculated one (clause 5 of the Procedure).
To calculate the average earnings, all types of payments provided for by the wage system are taken into account.
Fragment of the document
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Clause 2 of the Procedure for calculating average earnings to determine the amount of unemployment benefits and scholarships paid to citizens during the period of vocational training, retraining and advanced training in the direction of the employment service
To calculate the average earnings, all types of payments provided for by the wage system are taken into account, which are used in the relevant organization, regardless of the sources of these payments, which include:
In this case, the wages, finally calculated at the end of the calendar year, should be taken into account in the amount of one twelfth for each month of the billing period, regardless of the time of its accrual.
When determining the average earnings, bonuses and remuneration actually accrued for the billing period are taken into account in accordance with clause 9 of the Procedure (see Table 2).
The question arises: how to take into account bonuses if the time falling on the billing period has not been fully worked out or periods were excluded from it in accordance with paragraph 4 of the Procedure? In this case, bonuses and remunerations are taken into account in proportion to the time worked during the billing period. The exception is monthly bonuses paid together with wages for a given month (clause 9 of the Procedure).
The average earnings of an employee are determined as follows (clause 7 of the Procedure):
In this case, the average monthly number of working days in the billing period is determined depending on the duration of the working week established in the organization.
In turn, the average daily earnings are calculated according to the formula:
Example 1
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The employee, who was dismissed on August 26, 2009, asked the employer to issue him a certificate of average wages to be submitted to the employment center. Let's calculate the average wage of an employee, provided that:
When an employee is assigned part-time work (part-time working week, part-time working day), the average daily wage is calculated in the following order:
When determining the average earnings for an employee who has a cumulative record of working hours, use the average hourly earnings (clause 8 of the Procedure):
In this case, the average earnings of an employee is determined by the formula:
The average monthly number of working hours in the billing period is calculated depending on the duration of the working week established in the organization.
The question arises: what to do if the employee for the billing period and before the billing period did not have actually accrued wages or actually worked days? In this case, the average earnings should be determined based on the amount of wages actually accrued for the days worked by the employee in the month of dismissal (clause 6 of the Procedure).
With an increase in salaries in an organization, the average earnings of employees are increased in the following order (clause 10 of the Procedure):
Example 2
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An employee who was dismissed on 28.08.2009 asked the employer to issue a certificate of average wages to be submitted to the employment center. Let's calculate the average wage of an employee, provided that:
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