Certificate for the labor exchange about average earnings. Certificate of average earnings


When necessary

Based on paragraph 2 of Article 3 of the Law of the Russian Federation of April 19, 1991 No. 1032-1 “On Employment of the Population in the Russian Federation,” in order to obtain official status as unemployed, a person must register at his place of residence with the employment agency. Without a certificate of average earnings for the employment center, it is impossible to obtain such status.

The decision to recognize a citizen as unemployed and looking for a suitable job must be made within 11 days from the date of submission of the following package of documents:

  1. Passport (a document replacing it)
  2. Work book (document replacing it).
  3. Qualification document.
  4. From the last employer - certificate of average earnings for three months.

For those who are looking for a job for the first time or have not previously worked/do not have qualifications, it is enough:

  1. Passports.
  2. Document on education and/or qualifications.

If a dismissed employee cannot immediately find a new job, he can submit a request to the labor exchange to receive the appropriate benefit. Therefore, the certificate of average earnings in question serves to determine unemployment benefits.

Tax deduction when buying an apartment

The tax deduction for the purchase of an apartment is 13 percent of the cost of the purchased housing, which a citizen can receive from the income tax paid monthly to the Tax Service. Thus, the citizen returns the amount of his tax deductions and receives part of the amount spent on the purchase of the apartment.

The tax deduction is not received immediately, but in parts. Thus, for a year a citizen can receive only the amount that he paid for the year as income tax. The balance of the unpaid amount is carried forward to the next year. And this happens until the tax deduction is paid in full.

Current average earnings certificate form

There is no mandatory form of certificate of average earnings. However, the Russian Ministry of Labor has developed a recommended form for a certificate of average earnings. It can be used in 2021. It is given in the letter of the Ministry of Labor dated August 15, 2021 No. 16-5/B-421.

The specified form for a certificate of average unemployment earnings is as follows:

You can download a certificate of average earnings from our website using the following direct link: “”

Registration of a tax deduction without work: nuances

Each of these guarantees has its own advantages. So, having received a large amount of personal income tax refund, you can spend it on something useful. In turn, without paying personal income tax, you can spend the freed-up funds immediately, without waiting for them to depreciate due to inflation.

Many Russians take advantage of tax deductions. In some cases, this allows them to significantly increase their personal income. What is the essence of this privilege? Is it possible to get a tax deduction without working?

How to use

Let us emphasize once again: the form in question for a certificate for the labor exchange about average earnings is only recommended by the Ministry of Labor. That is, any organization and private entrepreneur has the right to develop its own version of a certificate of average earnings for the employment center and secure it in an internal act. However, we advise you to adhere to the form of a certificate of average unemployment earnings, which was approved by the Ministry of Labor.

In the letter of the Ministry of Labor dated August 15, 2021 No. 16-5/B-421, it is especially noted that if a certificate of average earnings is drawn up by the employer in free form, then there is no reason for the employment center to refuse to accept it when it includes the data necessary for definitions:

  1. The amount of unemployment benefits.
  2. The timing of its payment.

By virtue of Article 62 of the Labor Code of the Russian Federation, based on a written request from an employee, the employer must, within 3 working days, prepare and issue to him the requested documents related to work activities. There is no closed list in this norm. It is believed that it also covers the situation when a former employee requires a certificate of average earnings.

E.A. answered questions. Shapoval, lawyer, Ph.D. n.

We have already told you in what time frame and what kind of salary certificate to issue to a resigning employee for registration at the employment center.

Now we will answer questions about filling out information about earnings and period of work in such a certificate.

Earnings for the labor exchange are calculated according to special rules

S.A. Gordeeva, Smolensk

Is it possible to indicate in the certificate for the employment center the average salary of the employee, based on which we calculated his severance pay upon dismissal?

: No, since the average earnings for filling out a certificate for the employment center are calculated according to special rules mProcedure, approved. Resolution of the Ministry of Labor dated August 12, 2003 No. 62 (hereinafter referred to as Procedure No. 62). Therefore, for the employment service, the average earnings will have to be calculated separately.

What earnings should be indicated in the certificate if the salary was not accrued?

ON THE. Orlova, Kaluga

The employee asks to issue him a salary certificate for the employment agency. Due to financial difficulties, his salary has not been paid for the last 4 months. What salary should I indicate?

: If an employee works, you are obliged to calculate and pay him salaries according to Articles 22, 129 of the Labor Code of the Russian Federation. Moreover, the salary cannot be lower than the minimum wage (currently 5,965 rubles) provided that the standard working hours are worked out for the monthly payroll. 133 Labor Code of the Russian Federation. In addition, the salary that you were required to pay to the employee must be specified in the employment contract with him. Therefore, if the employee worked, then the certificate must indicate the average earnings, calculated based on the salary that you were obliged to accrue and pay to him.

FROM AUTHENTIC SOURCES

Deputy Head of the Department of Financial Planning and Social Payments of the Moscow Department of Labor and Employment

“The employee must be paid wages for the time actually worked in any case (even if it is not paid in violation of the law) Art. 129 Labor Code of the Russian Federation. Therefore, in the certificate, the employer must indicate the average earnings, calculated based on the salary accrued to the employee for the time worked.”

We determine the billing period if the woman was on maternity leave

HELL. Sidorova, Kazan

The employee is on maternity leave for up to 3 years and is not working. She went on maternity leave from March 26, 2012. In June 2015, she quit of her own free will. What calculation period should be taken to calculate the average earnings for the labor exchange?

: Since your employee, both in the billing period (March - May 2015) and in the previous period equal to the billing period (December 2014 - February 2015), did not have days worked and earnings, then for the calculation you need to take 3 months preceding the period when earnings disappeared, that is, 3 months before the month of the start of maternity leave. 5 Order No. 62. In your case, this is December 2011, January and February 2012.

We calculate earnings during a six-day period

L.I. Volkova, Novosibirsk

Our organization works six days a week. How to calculate the average earnings of an employee with a salary of 20,000 rubles if he did not have any exclusion periods within 3 months before his dismissal (he quit on June 22, 2015)?

: We calculate earnings like this. 7 Order No. 62.

For the period March - May 2015, the average earnings of your employee will be 20,000 rubles. (RUB 20,000 x 3 months / 74 days x 74 days / 3 months).

We calculate earnings when working on a “every three days” schedule

A.I. Vasilyeva, Kolomna

The employee works on a “every three days” schedule. His salary for 3 months before his dismissal (April - June 2015) was 83,000 rubles, and his time worked was 432 hours. The standard working time for an employee is 40 hours a week. What is the average salary to indicate in the certificate for the labor exchange?

: Average earnings for summed accounting are calculated as follows. 8 Order No. 62.

The average salary of your employee was RUB 31,060.96. (RUB 83,000 / 432 h x 485 h / 3).

We indicate in the certificate a vacation at our own expense

O.I. Proskurina, Moscow

The employee worked for the organization for 6 months. Of these, he worked for 2 months and was on vacation at his own expense for 4 months. Now he is resigning and asks to issue a certificate for the labor exchange. Do I need to indicate the period of unpaid leave in the certificate?

: Those who had paid work before the start of unemployment are entitled to unemployment benefits. 1 tbsp. 33 of the Law of April 19, 1991 No. 1032-1 (hereinafter referred to as Law No. 1032-1):

  • at least 26 weeks on a full-time (full-time) basis;
  • on a part-time (part-time) basis, recalculated to 26 weeks with a full-time (full-time) work week.

Therefore, employment centers in some regions require that certificates indicate the number of paid weeks of work, as well as unpaid periods, and in some regions, the number of working days per week and the number of working hours per day on full-time and part-time basis. In Moscow, you need to indicate in the certificate Appendix No. 1 to the Order of the Department of Labor and Employment of Moscow dated November 6, 2014 No. 638 (Attention! PDF format):

  • the period of work in your organization from the day of hiring to the day of dismissal. These dates must match in the certificate and in the work book;
  • number of working days and hours per week;
  • vacation period without pay.

We determine the period of work if the woman was on maternity leave

I.I. Pivneva, Moscow

Our employee quits at the end of maternity leave for up to 3 years. Should maternity and parental leave be included during paid work?

: Maternity leave is included in the period of paid work. After all, a woman does not work for a good reason and receives benefits during this time from the funds of the Social Insurance Fund, Articles 255, 256 of the Labor Code of the Russian Federation. But leave to care for a child up to one and a half and up to 3 years is not necessary to indicate the rest of Articles 255, 256 of the Labor Code of the Russian Federation; Articles 11, 11.1 of the Law of December 29, 2006 No. 255-FZ.

FROM AUTHENTIC SOURCES

“The period of paid work excludes vacation at one’s own expense, parental leave for children up to one and a half and up to 3 years, downtime due to the employee’s fault, absenteeism, including weekends and non-working holidays falling during these periods. These periods must be reflected in the certificate.”

However, if a woman worked part-time during such leave, then it is counted towards the period of paid work.

How to determine the period of paid work

M.A. Yudina, Krasnodar

An employee who worked 40 hours a week asks to be issued a certificate for the employment center according to the provided sample. In it, in addition to earnings, it is required to indicate the number of calendar weeks of paid work before dismissal for the last 12 months of work. How to determine their number if the employee was fired on 06/01/2015? Can we not indicate this information in the certificate?

: To get an answer to the second question, we contacted the Moscow Department of Labor and Employment.

FROM AUTHENTIC SOURCES

“ The number of paid weeks during the 12 months before dismissal is calculated by calendar weeks back from the date of dismissal. In this case, non-working holidays and weekends are taken into account when calculating.

If the certificate correctly indicates information about the period of work and periods that are not taken into account when calculating weeks of paid work, but the number of weeks for this time is not indicated, then such a certificate can be accepted.”

Department of Labor and Employment of Moscow

Therefore, to determine the period of paid employment, you need to count 12 months from the date of dismissal, including this date. In your case, this is the period from 06/02/2014 to 06/01/2015. During this period, you need to indicate the periods in which the employee did not receive anything for his work, if any. 1 tbsp. 30 of Law No. 1032-1. If there were no such periods, then indicate 52 calendar weeks.

How to reflect part-time work on a certificate

ON THE. Konovalova, Barnaul

The employee resigned on June 29, 2015. We issue her a certificate for the labor exchange. Over the past year, she has worked for us part-time, 4 days a week for 4 hours, with a normal 40 hours a week. How to indicate this in the help?

: If you are filling out a certificate in any form, then indicate this: in the period from 06/28/2014 to 06/29/2015, the woman worked 4 days a week, 4 hours a day.

If you fill out a certificate according to the sample approved in the region, which also requires you to indicate the period of work on a part-time basis, converted to a full working day (week), then recalculate how many full weeks it will be.

FROM AUTHENTIC SOURCES

“ If the employee worked part-time, the number of paid weeks during the 12 months before dismissal is calculated pro-rata. For example, an employee worked part-time for 4 hours a day (20 hours a week), then this would be 1/2 a week (if the normal working week is 40 hours a week).”

Department of Labor and Employment of Moscow

You can also use the following formulas.

STEP 1.

We determine the coefficient of part-time work.

STEP 2.

Determine the number of full weeks.

Your employee has a working time ratio of 0.4 (16 hours / 40 hours), and the number of full weeks is 20 (20.8 weeks = 52 weeks x 0.4).

How to include weekends, holidays and annual leave in time worked

L.A. Svitova, Tyumen

Is it necessary to exclude weekends, non-working holidays, as well as the period of main and additional annual leave from the weeks of paid work in the certificate for the stock exchange?

: Weekends and non-working holidays that fall within the hours worked (the period of work, as well as periods when the employee did not work through no fault of his own and his place of work and average earnings were retained or social insurance benefits were paid) do not need to be excluded from the number of days worked. After all, the period of paid work is calculated in calendar weeks. 1 tbsp. 30 of Law No. 1032-1.

There is also no need to exclude the period of annual leave (main and additional). After all, while on vacation, the employee retains his place of work (position) and is paid the average salary. 114 Labor Code of the Russian Federation.

We reflect in the certificate downtime due to the fault of the employer

V.A. Zvereva, Krasnodar

The employee did not work from December to August due to downtime due to the fault of the employer. Downtime was paid. Should idle time be included in calendar weeks of paid work?

: Yes need. This period includes the time during which the employee had paid work. During downtime, the employment contract with the employee does not terminate; downtime due to the fault of the employer is paid according to Articles 72.2, 157 of the Labor Code of the Russian Federation. Consequently, the period of downtime due to the fault of the employer is taken into account when determining the number of calendar weeks of paid work for issuing an individual entrepreneur certificate. 1 tbsp. 30 of Law No. 1032-1.

Average earnings and period of paid work in case of reinstatement of a dismissed employee

A.P. Zhuravleva, Chita

Our company laid off an employee on April 27, and on June 22 he was reinstated by court decision and the average monthly salary was accrued for the period of forced absence. On June 30, he himself resigned. Which months should be taken to calculate earnings for the labor exchange? Is the period of forced absence included in the period of paid work?

: The billing period for calculating average earnings for the labor exchange is 3 calendar months ap. 3 Order No. 62:

  • dismissals preceding the month;
  • including the month of dismissal, if the dismissal was on the last day of the month and when calculated, the average earnings are higher than when calculated for the previous 3 months a Resolution of the Supreme Court dated January 24, 2006 No. GKPI05-1523.

Since in the situation under consideration the day of dismissal falls on the last day of the month, you need to calculate the average earnings twice:

  • for the period from March to May 2015;
  • for the period from April to June 2015

And then choose the average income that turns out to be higher. Please keep in mind that the average earnings during forced absence and the period for which it was accrued (in your case, this is the period from April 27 to June 21) are excluded from the calculation. “a” clause 4 of Order No. 62.

If in such a situation it turns out that the entire billing period coincides with the time of forced absence, paid according to average earnings, then to fill out a certificate for the employment center, the average earnings are calculated based on the salary accrued for the previous period of time, equal to the calculated unitary unit. 5 Order No. 62.

However, this period must be taken into account when determining the number of weeks of paid work. After all, the employee had forced absenteeism due to your fault due to illegal dismissal, which is confirmed by a court decision. Since, on the basis of a court decision, the employee was reinstated at work and during this time he was paid the average salary, this time must be included in the period of paid work.

The period of illness is included in the time worked

S.A. Chekalova, Moscow

The employee was on sick leave for six months and then quit. Is it necessary to include the period of sick leave in the number of weeks of paid work in the certificate for the employment center?

: Yes, it is necessary. An employee during a period of temporary incapacity cannot perform work for a valid reason. Therefore, during the period of illness, he retains his place of work and is paid temporary disability benefits, which compensates the employee for temporarily lost earnings, that is, in fact, this is a period of paid work

Sometimes employees ask for a certificate for the labor exchange. Let's see in what time frame this needs to be done and what form of certificate to use.

The employee is issued a certificate on the day of dismissal

A.I. Petrova, Voronezh

The employee asked to issue a salary certificate for the employment center only on the day of dismissal. How long do we have to issue such a certificate?

: If an employee has submitted a written application for the issuance of a certificate upon dismissal, then you must issue it on the day of dismissal. 84.1 Labor Code of the Russian Federation.

FROM AUTHENTIC SOURCES

Deputy Head of the Federal Service for Labor and Employment

“As a general rule, based on a written application from an employee, the employer is obliged to provide the employee with copies of work-related documents (including certificates of earnings) within 3 working days. Art. 62 Labor Code of the Russian Federation. However, when formalizing the termination of an employment contract, you should be guided by the provisions of Art. 84.1 of the Labor Code of the Russian Federation, according to which on the day of termination of the employment contract, the employer is obliged to issue the employee a work book and make payments to him. Upon written application by the employee, the employer is also obliged to provide him with duly certified copies of documents related to work. Such documents include any certificates of earnings.

Thus, if there is an employee’s application, copies of documents related to work (including a certificate of earnings) should be issued on the day of dismissal.”

The certificate must be issued to the former employee within 3 days

S.A. Chekalova, Moscow

The employee left us in 2012. Then he didn’t work anywhere. Now he is asking for a salary certificate for the employment agency. 2 tbsp. 3 of the Law of April 19, 1991 No. 1032-1 (hereinafter referred to as Law No. 1032-1). In such a situation, are we obligated to issue him a certificate?

: This certificate is a document related to the employee’s work. You are required to issue such documents to employees not only during the period of employment, but also after dismissal, regardless of how long ago the employee left. You have 3 working days to issue a certificate from the date of the written request of the former employee. 62 Labor Code of the Russian Federation.

The certificate form is not legally approved

I.I. Sokolova, Perm

The employee asks to fill out a certificate for the employment center according to the sample issued by the employment agency. Can't we give it out in any form?

: There is no mandatory form for such a certificate, so you can fill it out in any form e-Letter of Rostrud dated November 8, 2010 No. 3281-6-2. But regional employment authorities, as a rule, approve their own model.

FROM AUTHENTIC SOURCES

Deputy Head of the Department of Financial Planning and Social Payments of the Moscow Department of Labor and Employment

“The certificate form has not been approved at the federal level. Each subject of the Russian Federation can approve it by its own regulatory legal act. At the same time, employment authorities may accept a certificate that differs from the form approved in a given subject of the Russian Federation, if it contains all the necessary information.”

Certificate 2-NDFL does not replace a certificate for the labor exchange

V.A. Aksentyeva, Tula

The employee asks for a certificate from the labor exchange. In this case, can I issue him a certificate in form 2-NDFL?

: No. When registering with employment authorities, citizens must provide a certificate of average monthly salary for the last 3 months. 2 tbsp. 3 of Law No. 1032-1. A certificate in form 2-NDFL does not replace such a certificate. It does not contain information on average earnings for the last 3 months of work, calculated in accordance with a special Procedure.

Who is responsible for false information in the certificate?

N.G. Dorokhin, Tver

The employee asks to show in the certificate for the labor exchange his earnings are slightly more than what he had. Is there any threat to us for such a “postscript”?

: We have addressed your question to the employment authority.

FROM AUTHENTIC SOURCES

“ Employment service authorities are required to check the information contained in the certificate of average earnings submitted by the citizen for the last 3 months at the last place of work. Average earnings must be calculated in accordance with the Mutv Procedure. Resolution of the Ministry of Labor dated August 12, 2003 No. 62.

In the presence of the citizen, the specialist calls the phone number indicated in the certificate to the accounting department of the organization that issued the certificate. It is clarified whether the specified certificate was issued, the period of work in the organization, the mode of work (on a full-time or part-time basis), the billing period, time periods that are excluded from the billing period and from the calculation of calendar weeks, and the calculation of average earnings are checked. If the information in the certificate is incorrect or calculated incorrectly, specialists will not accept such a certificate.

It should be noted that the earnings indicated on the certificate in most cases do not affect the amount of the benefit, since the maximum amount of the benefit is now 4,900 rubles. 1 tbsp. 33 of Law No. 1032-1; Government Decree No. 1382 dated December 17, 2014”

It is better to correct the incorrect information in the certificate

T.V. Medvedeva, Odintsovo

The employee was granted leave followed by dismissal. We incorrectly indicated the date of dismissal from work in the work book and in the certificate (the date indicated was prior to the start date of annual paid leave, that is, before dismissal). The employee is registered with the employment center and receives benefits. Do we need to make corrections to the work book? And what about the certificate issued to the employee by the employment agency?

: We turned to the employment authority for clarification.

FROM AUTHENTIC SOURCES

“ If the work book and (or) the certificate contain incorrect information, for example, the date of dismissal, it is necessary to make corrections to the work book and the certificate and submit a new certificate to the employment agency. Taking into account new information, the employment authority can recalculate if this information affects the amount of the benefit. At the same time, we will recalculate only from the moment of submission of new information, and not retroactively from the Ministry of Labor Information dated 03/05/2013.”

Department of Labor and Employment of Moscow

Not all employers are familiar with their responsibilities to the employment service. Meanwhile, it is necessary to provide information about vacancies, layoffs and fulfillment of the quota for the employment of disabled people. In addition, more recently, employers have become obligated to submit a quarterly report to the employment center about employees of pre-retirement age.

What information needs to be reported to employment services?

Law No. 1032-1 “On Employment” establishes that all legal entities and individual entrepreneurs are obliged to promote government policy to reduce unemployment and help socially vulnerable segments of the population find employment. Thus, Article 25 of the Law establishes that employers must inform employment centers (ECC):

  • about vacant positions (monthly);
  • about upcoming layoffs (organizations - 2 months in advance, individual entrepreneurs - 2 weeks in advance);
  • on the number of working disabled people (monthly);
  • on the introduction of part-time work/week (within 3 days);
  • about bankruptcy/liquidation of an organization (2 months in advance);
  • on suspension of production (within 3 days);
  • about pre-retirees (quarterly)

Let us note that according to the Letter of Rostrud dated May 17, 2011 No. 1329-6-1, when establishing a part-time working regime by agreement between the employee and the employer on the basis of Art. 93 of the Labor Code of the Russian Federation, it is not required to notify the employment service authorities.

The staffing report is submitted to the employment center in the form approved in your region. It is sent by mail or via email/fax. At the same time, the specific date for sending reports is not regulated anywhere, and it should be clarified with the regional office of the employment service.

For failure to fulfill this obligation, Article 19.7 of the Code of Administrative Offenses of the Russian Federation provides for real liability - each failure to submit a report can result in a fine:

  • for citizens - from 100 to 300 rubles;
  • for a legal entity - from 3,000 to 5,000 rubles;
  • for the director - from 300 to 500 rubles.

All forms mentioned in the material can be downloaded at the end of the article.

Job Vacancy Report

According to paragraph 3 of Art. 25 of the Employment Law, it is necessary to report vacancies to the employment center on a monthly basis. However, the concept of “vacancy” is absent in labor legislation. Here you should focus on judicial practice, which defines it as a position for which an open-ended employment contract is concluded with the applicant. Thus, the case when a company is looking for a person to replace an employee who is on vacation or temporarily transferred to another job is not considered a vacancy.

Information about vacancies should be submitted using the form “Information on the need for workers, availability of available jobs (vacant positions),” which can be found in Appendix No. 11 to the order of the Ministry of Labor and Social Protection of the Russian Federation dated February 26, 2015 No. 125n. In addition to information about the employer, the form must indicate the following:

  • Job title;
  • conditions and nature of work;
  • salary amount;
  • operating mode;
  • qualification requirements;
  • benefits and guarantees.

After receiving the report, the Center can propose a candidate, and if he successfully passes the interview, it is necessary to send the applicant’s referral to the Center indicating the date of employment. If he was denied employment, then in the direction of the employment center you need to indicate the reason, which should be related to his professional skills (Article 64 of the Labor Code of the Russian Federation).

Information about personnel reduction

In accordance with paragraph 2 of Art. 25 of Law No. 1032-1, the organization must notify the Central Employment Center about staff reductions no later than two months, and in the case of mass layoffs, three months before the event. The form of the document is established in the appendices to the Decree of the Government of the Russian Federation dated 02/05/1993 No. 99, according to which the following information about each employee must be indicated in the form:

  • FULL NAME.;
  • education;
  • profession or specialty;
  • qualification;
  • size and conditions of remuneration.

The criteria for mass dismissal are also established in the said Resolution. These include:

  1. Liquidation of an enterprise employing 15 or more people.
  2. Reduction of the number of employees:
  • 50 or more people within 30 calendar days;
  • 200 or more people within 60 calendar days;
  • 500 or more people within 90 calendar days.

However, each region may establish additional criteria aimed at protecting workers, and such conditions may be provided for in sectoral, territorial or regional agreements.

Report on disabled people to the employment center

The obligation to provide a report on disabled workers is imposed by law only on large companies with more than 100 employees. Each entity sets a quota for hiring people with disabilities - from 2 to 4% of the average number of employees. For employers whose staff varies from 35 to 100 people, the quota cannot exceed 3% (Article 21 of the Federal Law of November 24, 1995 N 181-FZ “On the social protection of disabled people in the Russian Federation”).

Information about how many such socially protected workers there are on the company’s staff must be submitted to quota departments using the form established in your region. Typically the form should contain the following information:

  • total number of employees;
  • number of jobs subject to quotas;
  • the number of places actually created for people with disabilities;
  • information about vacant positions for people with disabilities.

If an employer ignores his responsibilities for employing this category of the population, he faces a fine of 5,000 to 10,000 rubles. (Article 5.42 of the Code of Administrative Offenses of the Russian Federation).

Labor safety report to the employment center

In accordance with the requirements of the articles and the Labor Code of the Russian Federation, employers are obliged to provide the executive authorities of the constituent entities of the Russian Federation in the field of labor protection with the information necessary for them to exercise their powers. In most municipalities, these powers are vested in the Employment Center. Since each region develops its own reporting form, its structure may vary, but the content is of the same type and includes the following information:

  • on the state of industrial injuries for the reporting period;
  • on the state of working conditions and the organization of labor protection work;
  • on the availability of labor protection services and employee training;
  • on conducting a special assessment of working conditions;
  • on the provision of workers with personal protective equipment;
  • on the availability of sanitary facilities and facilities;
  • on public control of labor protection;
  • about training and instructions.

The form may also contain information about measures to improve working conditions and safety, the activities of the trade union organization, medical examinations and other items that the regional authorities will provide. The frequency of reporting also varies from region to region and can be either annual or quarterly. The requirements for document execution are standard: the report is drawn up on the organization’s letterhead, certified by the seal, signatures of the manager and executor, and sent to an authorized official.

You can download a salary certificate - sample 2018-2019 on our resource. Depending on the purpose and purpose of this document, there are different forms. In what situations may a salary certificate be required? In what form is it compiled? When should it be issued? You will find answers to these and other questions in this material.

When do you need a certificate of average earnings?

A certificate of average earnings is required for all citizens when registering with the employment center. This certificate, which indicates salary data for the last 3 months of work, is issued to the employee by the employer. The procedure for calculating wages to reflect the data in the specified certificate is prescribed in Resolution of the Ministry of Labor of the Russian Federation dated August 12, 2003 No. 62.

A certificate of average earnings for 2018-2019, as well as previous periods, has not been approved at the federal level, but there is a form recommended by the Ministry of Labor of the Russian Federation. Let's consider how it should be designed.

The procedure for obtaining a tax deduction when purchasing an apartment

It is important to remember that if real estate worth up to two million is purchased from the beginning of 2021, then for several years after making this purchase you can still get other real estate to get a higher cost.

  • a non-working pensioner can return part of the funds for the last three years;
  • in this case, the years between the purchase and retirement are no longer taken into account, because then he no longer worked, and, accordingly, did not pay tax.

This is interesting: Mortgage for a Young Family of a Military Person

Where is a 3 month salary certificate required?

To be recognized as unemployed at the labor exchange, you will need to submit a package of documents, which includes a certificate of average earnings for the last 3 consecutive months of work. This is also stated in paragraph 2 of Art. 3 of the Law “On Employment...” of April 19, 1991 No. 1032-1.

The recommended certificate of average earnings for the employment center is given in the letter of the Ministry of Labor of Russia dated August 15, 2016 No. 16-5/B-421. In the same letter, the Ministry of Labor warned that if the certificate was drawn up by the employer in any form and contains information necessary to determine the amount and timing of payment of unemployment benefits, there are no grounds for refusing to accept it.

In the certificate for the employment center, the average earnings are calculated according to the rules given in the resolution of the Ministry of Labor of the Russian Federation “On approval of the Procedure for calculating average earnings to determine the amount of unemployment benefits and scholarships paid to citizens during the period of professional training, retraining and advanced training in the direction of the employment service authorities” dated 12.08.2003 No. 62.

The employer must issue this certificate, like any other documents related to work, within 3 days after receiving a written request from the employee (Article 62 of the Labor Code of the Russian Federation).

You can download the form and sample certificate of average earnings to determine the amount of unemployment benefits below.

Documents for deduction for an apartment

What else might be useful? Registration of a tax deduction when purchasing an apartment necessarily includes such an item as drawing up a tax return. Without it, you can’t pay taxes or get back part of the money spent.

What else do you need to know so that there are no problems with a refund when purchasing real estate? For example, about the deadlines within which you must meet with the collection of all documents. As practice shows, if you immediately start processing the deduction, you can be ready in 1.5 months for a visit to the tax authorities. The longest you can wait is for a certificate of title to be issued in your name.

Where is a 6 month salary certificate required?

Typically, documents confirming the amount of salary for a specified period are required by banking institutions to issue loans. There is no strict form for such a certificate.

IMPORTANT! The certificate must indicate the name and contact details of the organization, the length of time the employee has been working in the position held (with its indication) at the given enterprise, as well as the monthly breakdown of the accrued wages.

Such a certificate may also be required to be submitted to the social security department when applying for a subsidy for utility bills.

Is it possible to get a tax deduction if you don't work?

To do this, a citizen must contact the tax office located in the area of ​​his residence with a statement of desire to take advantage of a mutual deduction, in which the tax benefit entitled to him will simply cover the amount of tax payable. Thus, the person will not have to pay anything to the state.

  • Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the website.
  • All cases are very individual and depend on many factors. Basic information does not guarantee a solution to your specific problems.

What form of salary certificate is valid in 2018-2019

A salary certificate for social protection authorities and the Pension Fund of the Russian Federation is drawn up according to the sample approved by order of the Ministry of Labor and Social Protection dated April 30, 2013 No. 182n. Not long ago, technical amendments were made to the form of this certificate; changes affected the wording of clause 3 of the certificate (Order of the Ministry of Labor of Russia dated January 09, 2017 No. 1n). The updated certificate form is used from 02/06/2017.

You can download the current certificate form
.
Sometimes a salary certificate means Form 2-NDFL, which is submitted to the bank to apply for a loan and to a new employer when changing jobs.

To learn how a 2-NDFL certificate is issued, read our article
“Procedure for issuing a 2-NDFL certificate to an employee .
A salary certificate can be issued in any form if the form established by regulations and required for a particular authority does not exist.

Do I need a personal income tax certificate 2 when applying for a job?

For such cases, personal income tax certificate 2 is provided, which fully reflects information on income from the beginning of the year, deductions applied in the current year and withheld personal income tax. They issue a declaration at the previous place of work upon a written application within 3 days in accordance with the Labor Code, Article 62. From the abbreviation and name of the certificate, it becomes clear that the income declaration 2 personal income tax discloses information about accrued profit withheld by personal income tax for a specific time period. This is official information, a guide for calculating salaries at the employee’s new job.

How to issue a certificate of average monthly salary

To obtain a certificate of average earnings for 2018-2019, you must contact your employer with a corresponding application. The certificate is issued within 3 days after receiving a written request from the employee (Article 62 of the Labor Code of the Russian Federation).

In case of dismissal, the employer must provide the employee with a certificate of earnings received by him over the last 2 years of work. Even if the employee did not request it, the document is issued on the day of dismissal. With the written consent of the dismissed employee, the certificate may be sent by mail or provided at another time.

You may also find information related to the dismissal of an employee useful, which can be found in the article
“Deduction for unworked vacation days upon dismissal .

Tax deduction for shared construction of an apartment

If the apartment was purchased during marriage, it will be joint property. Both spouses have the right to receive compensation equally. The percentage of receipt of the deduction is established between spouses in shares on an individual basis and is accepted for execution by the tax authorities on the basis of a written application.

To claim the right to claim a tax refund, a completed declaration is sent to the Federal Tax Service. At this stage, problems arise, since it is not easy to understand the declaration. To make your task easier, use the services of accountants or specialized firms that will prepare a declaration for a fee. If you do not want to incur additional expenses, you can fill out the document yourself, having understood some of the intricacies of tax issues. and you can see a sample of filling out on the Internet, specifically on the official website of the Tax Service of the Russian Federation.

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