Certificate for payment of sick leave: form 182 n
A certificate for calculating sick leave must be received immediately after dismissal along with the work record book and presented when applying for a new job. The certificate from work for sick leave must indicate the amount of all payments, without exception, for the last two years of your work at the enterprise. If you have worked for less than two years, then you must be issued a certificate for exactly the period that you actually worked .
The money you receive on sick leave will be calculated from your average monthly income for the last two years, so make sure that at your new place of work you have a certificate for accruing sick leave from your previous place of work.
Otherwise, you will be paid a very small amount for sick leave.
In order to receive money for the time when you were sick or on maternity leave, or cared for children under one and a half years old, you are issued a sick leave certificate from the medical institution where you sought help.
Attention ! To calculate how much you are supposed to pay for a certificate of incapacity for work, the accountant will need a certificate for 2 years of sick leave.
It's good if you work in the same place for several years, then you won't have to bother. But if you quit your previous job, then you should have been given certificate 182N along with other documents. This certificate is the source for calculating benefits.
Using the certificate for calculating sick leave, the accounting department will calculate your average income for one day and calculate the amount of compensation due for temporary disability.
If your work experience is less than a year, then on sick leave you will be paid no more than the average daily minimum wage (minimum wage), and not from earnings, because your insurance period is still very short.
The form of the certificate for accrual of sick leave from your previous place of work, which you receive upon dismissal, must contain the following data:
- From what date, month and year and until what time did you work at this enterprise?
- The amount of money you earned over two years + all bonuses and other rewards.
- Indicate how many days you were on sick leave, on maternity leave, or to care for a child. It should also indicate how many days they did not work, but received wages (cleaning, repairs of premises and other production reasons).
- The amount of contributions to the Pension Fund and Social Insurance Fund (pension fund and social insurance fund).
GLAVBUKH-INFO
Certification on the amount of wages, other payments and remunerations on which insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity were calculated, for two calendar years preceding the year of termination of work (service, other activities) or the year of application for certificate, and the current calendar year.To confirm accruals in favor of a temporarily disabled employee, a special certificate was introduced for calculating sick leave for 2011 and subsequent years, containing data on the employee’s income for the previous two years. Such a certificate will be required even if at that time the employee worked for another employer. The former employer must not only issue the former employee a certificate of his income for the last two years (and also, if necessary, for the months worked in the current year), but must also do this on an approved form. The certificate form for calculating sick leave 2011 was approved by order of the Ministry of Social Development of the Russian Federation dated January 17, 2011 No. 4n and is mandatory for all policyholders. Since 2011, the employer has been required to issue such a certificate to each employee who resigned, even if the employee did not submit an application. The certificate is issued along with the work book. And if it is impossible to issue a certificate on the day of dismissal, the employer notifies the former employee about the day the certificate is issued or sends the certificate by mail. A certificate is issued to a former employee upon application. This is done within three working days after receiving a written statement from the former employee. The application can be submitted by the former employee himself, sent by mail, or transmitted through a representative. The certificate contains data on wages for the period from January 1, 2009 to the date of dismissal of the employee.
If your employee cannot confirm his income for the last two years, you have the right to make a request to the territorial body of the Pension Fund of the Russian Federation at the place of your registration. True, for this he will have to fill out an application in the form approved by order of the Ministry of Social Development dated January 24, 2011 No. 21n (Appendix No. 2) The request is sent after receiving a written application from the employee, drawn up in the form approved by order of the Ministry of Social Development dated January 24, 2011 No. 21n (Appendix No. 1 ) separately for each employer for whom your employee worked before.
What if the authenticity of the information provided by the employee is in doubt? In this case, you should submit a request to the territorial body of the insurer at the place of registration of the employer who issued the questionable certificate. The request is made on a form approved by order of the Ministry of Social Development dated January 24, 2011 No. 20n. This form provides the ability to verify data submitted by not one, but several employers at once. Both requests (to the Pension Fund of the Russian Federation and the Social Insurance Fund) can be sent by mail, in the form of an electronic document, or delivered in person. If the necessary certificate for calculating sick leave for 2011 cannot be obtained at all or it becomes clear that the certificate will be received with a great delay, after the deadline for calculating benefits established by Art. 15 Federal Law dated December 29, 2006 No. 255-FZ (as amended on December 8, 2010 Federal Law No. 343-FZ)? Then the employer must calculate the benefit based only on the income accrued by him. If an employee was hired by your organization only in the current year, then until you provide the certificate, his previous earnings will not be available. In this case, you will have to use paragraph. 1.1 art. 14 Federal Law No. 255-FZ dated December 29, 2006 (as amended by Federal Law No. 343-FZ dated December 8, 2010). After providing the necessary certificate for calculating sick leave for 2011 and subsequent years, the employer will have to recalculate the assigned benefit in accordance with paragraph 2.1 of the above law.
The amount of sick leave is calculated and paid to the employee depending on the length of his insurance period. (Part 4 of Article 14 of Law No. 255-FZ) - insurance period of 8 years or more - 100%; — insurance experience from 5 to 8 years – 80%; — insurance period from six months to 5 years – 60%; - insurance experience of less than six months - benefits are paid in an amount not exceeding the minimum wage for a full calendar month.
The amount of sick leave benefits in 2013 is calculated by dividing the amount of earnings for 2011 and 2012 by 730 and multiplying by the number of days of incapacity (subject to restrictions on the number of days).
If the employee did not work during these periods, then sick leave is calculated based on the minimum wage.
New certificate form valid since 2013.
can be downloaded here Attachments:
Certificate of salary amount for calculating sick leave | 44 Kb |
Request to the territorial body of the insurer to verify information about the policyholder | 51 Kb |
< Previous | Next > |
Who issues?
Now let's move on to the question, where can I get a certificate for sick leave? When you quit your job, you write a statement addressed to your boss. By law, you need to write it two weeks in advance. During this time, the following documents have been prepared for you:
- Help 2 personal income tax for individuals. persons, if provided at your enterprise.
- Work book with the latest entry, stamp and signature of the head of the personnel department.
- Certificate of salary for 2 years for accrual of sick leave in form 182N.
Immediately after dismissal, you receive all these documents from the Personnel Department, and from the company’s cash desk you receive a calculation (vacation pay for the last year and salary for the last month), although currently the money is transferred to a bank card. You just need to check with the accounting department when the full amount will be transferred.
All certificates must be ready and signed by the head of the organization by the time of your dismissal and be in the Personnel Department.
But still, it’s better to do it right away, so as not to waste precious time going to your old place of work later.
You can request a certificate for payment of sick leave by mail by sending a free-form application to the company, indicating your home address. Usually a response to a letter comes within a month.
Certificate for sick leave 182n: form
The document must be issued to the applicant to confirm the funds credited for wages at the previous job. At the new place of work, such data will be necessary for the correct accrual of guaranteed payments to the employee, namely:
- leave pay for childcare for children under 18 months
- cash benefit for pregnancy
- according to the ballot.
Any employee with Russian citizenship, going on vacation for the reasons listed, has the right to count on compensation from the Social Insurance Fund (FSS). Accounting calculates the amount of compensation based on data from certificate 182n . It is in this document that the employee’s average daily earnings fits.
Issuing a certificate
The certificate must contain information about the number of all days worked, the amount of cash accruals for each day, deductions to extra-budgetary funds: pension and social insurance. Data is taken for the last 2 years .
Professional accountants call sick leave certificates briefly - form 182n . The number and letter indicate the number of the Order of the Ministry of Labor of the Russian Federation.
If a person at the place of new work presents certificate 182N , for example, six months later, then all guarantee payments provided for by law will need to be reviewed three years before the day the document is presented. Recalculation of data for a period of more than 3 years is not carried out.
A new employer can obtain information about the salary of a hired specialist in another way. To do this, the head of the company needs an application from the new employee, which he must send to the Pension Fund within two days using an electronic digital signature (his electronic digital signature) or by mail.
This possibility is provided for in Article 13 , Part 7.2 of the Federal Law dated December 29, 2006 N-255-FZ, clauses 5, 6 of Appendix No. 3 of the Order of the Ministry of Health and Social Development of the Russian Federation dated January 24, 2011 (N-21n).
A copy of the certificate is also valid. The accounting department has the right to make calculations on it, provided that it is verified in accordance with Federal Law. The document can also be certified by the former employer who issued it.
Document structure
The blank form includes 4 blocks . The date of issue and registration number should be indicated at the top .
Block 1 . It contains information about the employer who deducts funds from his employee’s salary to the funds. He is also the insurer of the personnel. In the same block, the employer’s details are filled in:
- name of the enterprise according to the charter
- name of the social insurance body that regulates the activities of the employing organization
- registration number of an organization or private entrepreneur
- subordination code
- TIN, checkpoint
- address
- Contact details.
Block 2 . It indicates personal data about the person - SNILS number, time worked in the company's staff for the previous 2 years. He needs to fill out the following:
- information from a civil passport
- permanent residence address
- No. SNILS
- how long (separately for each year) worked in the company's staff.
Block 3 . In this section, the employer indicates the amount of income received by the employee by year.
Block 4 . Here there should be data from the enterprise about the periods of absence of a person from work by day of each year separately.
When, to whom and for what is it needed?
Even the healthiest person has been on sick leave at least once in his life. Well, women give birth, raise children, and during this time they are given sick leave, and then paid a benefit for caring for a small child up to one and a half years old.
In order to find out how much you are entitled to pay for sick leave or to calculate the amount of benefits, you need to calculate the average daily amount of your income. It is calculated according to the following scheme.
The total amount of income for the last two years is divided by 24 months , and then the resulting amount is divided by the average number of calendar days in a month. The result is the amount of daily income. And the accountant operates with this amount to calculate the benefit.
Important! If you have been working in one place for more than two years, then you do not need to do anything - all information about income is in the accounting department of your enterprise. But if you quit one organization and came to a new place of work, and then fell ill, you will definitely be required to provide a certificate in form 182H, otherwise all payments for temporary disability will be calculated based on the minimum wage (minimum wage).
Results
When dismissing an employee, the employer is obliged to issue him not only a certificate in form 2-NDFL, but also a certificate of income during his work in the form approved by Order of the Ministry of Labor dated April 30, 2013 No. 182n. A certificate of income may be required to calculate temporary disability benefits for an employee at a new place of work.
Sources:
- Decree of the Government of the Russian Federation of December 11, 2017 No. 1514
- Federal Law of December 29, 2006 No. 255-FZ “On compulsory social insurance in case of temporary disability and in connection with maternity”
- Order of the Federal Insurance Service of the Russian Federation dated November 24, 2017 No. 578
You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
What to do if they forgot to give you a certificate when you left?
If, for some unknown reason, they forgot to give you a certificate for issuing sick leave upon dismissal, you must contact the Human Resources Department of the organization from which you just resigned as soon as possible. You will have to write an application requesting a sick leave certificate. It usually takes about three days to prepare. Everything will depend on the efficiency of the personnel officer.
If you yourself forgot to pick up a certificate for calculating sick leave from your previous place of work, they may call you and offer to correct your mistake - pick up the finished document yourself, or they will send it at your request by mail to your home address.
In any case, for whatever reason you did not receive this document on time, you will need to pick it up, because without it you will have problems processing sick leave. You can lose quite a lot of money without such a certificate.
What does it look like?
The certificate form for accrual of sick leave is printed from the official website of the enterprise by the employee who is responsible for this. This is usually done by an accountant or personnel officer.
The photo below shows a sample certificate from a previous place of work for calculating sick leave:
The 2-year sick leave certificate form consists of three sheets. On the title page there are:
- The name of the document (Help), its description.
- Date of issue and serial number.
- All information about the policyholder (name of the organization, full name of the head, INN, ORGN, passport details, physical address, telephone)
- Your data (full name, address, SNILS)
The next piece of paper contains information about your work activity at this job. The date, month and year you were hired and when you left. A separate line shows the amount of money you earned for each year separately.
The third page shows the days when you were sick, on maternity leave, and also on forced leave with pay.
Next come the signatures of the manager and chief accountant and a seal.
In addition, you may be interested to know:
- What to do if the sick leave falls on a holiday?
- How and to what extent is sick leave paid during vacation?
- Is going to work paid during sick leave?
Filling rules
Let's see how to fill out a certificate form for 2 years for sick leave 2020. When filling it out, you must provide the following information:
- about the employer (section 1): name, TIN, data of the territorial body of the Social Insurance Fund to which the organization belongs, its registration number, contact details of the company;
- employee (section 2): full name, passport data, information about the period of his work in the organization;
- employee income (section 3);
- periods of incapacity for work during work, periods of absence, if the employee during this time accrued income that was not subject to insurance contributions.
Section 3 provides data on the amount of accruals to the employee for the year of dismissal and for the two previous calendar years. Only the amounts of income from which the company calculated insurance premiums are indicated.
The question often arises: why form 182n of the certificate for calculating sick leave contains an amount of earnings that is not equal to the amounts specified in 2-NDFL. This is due to the fact that the government of the Russian Federation annually sets a maximum amount of earnings from which insurance premiums are calculated. If an employee’s income from the beginning of the year exceeds the limit, then insurance contributions to the Social Insurance Fund are not calculated from the excess amount, and they are not taken into account when calculating benefits.
Limit base for calculating insurance premiums:
Year | Limit base for calculating insurance contributions to the Social Insurance Fund, rub. |
2016 | 718 000 |
2017 | 755 000 |
2018 | 815 000 |
2019 | 865 000 |
2020 | 912 000 |
Thus, if an employee’s earnings exceed this amount, then the maximum base is indicated in form 182n. 2-NDFL indicates the full amount of income subject to personal income tax, including payments that are not subject to insurance contributions. This explains the discrepancy.
Requirements for filling
The sick leave certificate from your previous place of work must display the real figures of your income during your work at this enterprise. The mandatory filling requirements are as follows:
- Use of technical means (computer, typewriter).
- Must be on the form provided for this purpose.
- If filled out manually, only blue or black ink is used.
- No erasures or corrections.
- Under no circumstances should the seal cover the signatures of the manager and chief accountant and should appear in the lower left corner of the document.
Filling procedure
All certificates from work for calculating sick leave are filled out in the same way and almost the same requirements apply to them.
- The column about the policyholder is filled in with the most complete information . The full name of the enterprise, last name, first name and patronymic of the manager, his registration number, Taxpayer Identification Number, address where the organization is located, telephone number are indicated.
- In the column “Data about the insured person” there is information about the person for whom this certificate is being prepared . It also needs to be filled out completely.
- The period of work is the next column . An extract is made for the last two years worked at this enterprise, indicating the full dates (day, month, year).
- The fourth column must indicate all the days when the worker was on sick leave or was forced not to work. Each period must have the correct name “temporary disability”, “maternity leave”, etc.
Attention! A prerequisite for filling out the third and fourth sections of the certificate for accruing sick leave is the availability of order numbers related to this event (hiring, nursing leave, bonuses). All amounts must be recorded in numbers and transcribed in words. The certificate must be stamped with a round, wet stamp. It must be placed so that it does not overlap the names of those who signed this document.
Draft order of the Ministry of Labor approving a new form of earnings certificate
The Russian Ministry of Labor has developed a draft order dated January 23, 2013. “On approval of the form and procedure for issuing a certificate of the amount of wages , other payments and remunerations for which insurance contributions for compulsory social insurance were calculated in case of temporary disability and in connection with maternity, for two calendar years preceding the year of termination of work (service, other activities) or the year of application for the certificate, and the current calendar year and the number of calendar days falling in the specified period for periods of temporary disability, maternity leave, parental leave, the period of release of the employee from work with full or partial retention wages in accordance with the legislation of the Russian Federation, if insurance contributions to the Social Insurance Fund of the Russian Federation were not accrued for the retained wages for this period"
In accordance with clause 3 of part 2 of article of law No. 255-FZ and clause 5.2.142 of the Regulations on the Ministry of Labor and social protection of the Russian Federation, approved by Decree of the Government of the Russian Federation dated June 19, 2012. No. 610, the above Order approves :
- Form of a Certificate of the amount of wages and the number of calendar days falling in the specified period for periods of temporary disability, maternity leave, parental leave, the period of release of the employee from work with full or partial retention of wages in accordance with the legislation of the Russian Federation , if insurance contributions to the Social Insurance Fund of the Russian Federation were not accrued for the retained wages during this period, according to Appendix No. 1 to the Order.
- The procedure for issuing such a Certificate is in accordance with Appendix No. 2 to the Order.
In accordance with clause 2 of the Order, Order No. 4n of the Ministry of Health and Social Development of the Russian Federation is declared invalid.