Certificate for the employment center: calculation of average earnings, certificate form 2021

Documents establishing reporting to the employment center

Decree of the Government of the Russian Federation of December 31, 2020 No. 2401 “On amendments to paragraph 4 of Decree of the Government of the Russian Federation of April 12, 2021 No. 486” obliges employers to provide information about:

• liquidation of an organization or termination of the activities of an individual entrepreneur,
• reduction in the number or staff of employees and possible termination of employment contracts,
• employment in the information and analytical system All-Russian vacancy database “Work in Russia”.

During normal business hours, employers must submit several reports to the employment center. Including the availability of available jobs and vacant positions; on the number of working disabled people; on the initiation of bankruptcy proceedings or complete liquidation of the organization; on the introduction of part-time or idle time; about reduction.

The requirements to submit reports to employment centers are established in several documents.

1. According to paragraph 3 of Article 25 of Law No. 1032-1 “On Employment,” employers are required to submit monthly to the employment service authorities:

• information on the application of bankruptcy proceedings,
• information necessary for carrying out activities on vocational rehabilitation and promoting employment of disabled people;
• information on the availability of available jobs and vacant positions, created or allocated jobs for the employment of people with disabilities in accordance with the established quota for hiring people with disabilities, including information on local regulations containing information about these jobs, fulfillment of the quota for hiring people with disabilities .

• Employers are required to report on staff reductions in accordance with the Decree of the Government of the Russian Federation of February 5, 1993 No. 99 “On the organization of work to promote employment in conditions of mass layoffs” (as amended and supplemented). Reporting for employers is provided for in paragraphs 4 and 5 of this resolution.

Employers are required to submit to the employment service information about mass layoffs at least three months in advance in the form approved in Appendix No. 1 of the above resolution and two months in advance - information about the reduction in the form in accordance with Appendix No. 2.
Table. Reporting to employment centers for organizations and individual entrepreneurs with employees

Types of reports to the employment center	Periodicity	Base	Approved form
About available places and vacant positions	Monthly	paragraph 3 of article 25 of Law No. 1032-1 “On Employment”	Appendix No. 10 to the order of the Ministry of Labor dated February 19, 2019 No. 90
On quotas for jobs for people with disabilities	Monthly	paragraph 3 of article 25 of Law No. 1032-1 “On Employment”	No
About upcoming cuts	In 2 months, with a massive reduction in 3 months	Decree of the Government of the Russian Federation dated February 5, 1993 No. 99 Decree of the Government of the Russian Federation dated December 31, 2020 No. 2401	Appendix No. 1 and No. 2 of the Decree of the Government of the Russian Federation dated 02/05/1993 No. 99
On the introduction of part-time working hours	Within three working days	paragraph 2 art. 25 of the Law of April 19, 1991 No. 1032-1 “On Employment”	No
About the suspension of production	Within three working days	paragraph 2 of article 25 of Law No. 1032-1 “On Employment”	No
On liquidation of an organization or bankruptcy	In two months	paragraph 2 of Article 25 of Law No. 1032-1 “On Employment” Decree of the Government of the Russian Federation of December 31, 2020 No. 2401	No
About remote transfer (until March 31, 2021)	Monthly or one-time	Decree of the Government of the Russian Federation of December 31, 2020 No. 2401	according to form, approved. regional authorities

The only new report that appeared at the height of the epidemic was a report on the transfer of workers to remote work. This report is submitted on the basis of Decree of the Government of the Russian Federation dated December 31, 2020 No. 2401.

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The report is submitted monthly if there are changes or once - if there are no changes.

Compilation rules

When issuing an official certificate for the Employment Center, the average monthly salary of a dismissed citizen of the Russian Federation is calculated according to special rules. These provisions are established in Resolution of the Ministry of Labor of the Russian Federation No. dated August 12, 2003 (hereinafter referred to as Order No.).

Attention! Such a document is filled out in 2 ways - using a form from the Ministry of Labor of the Russian Federation, or on a specific company form. In case 2, they put a corner stamp of the organization with its legal address.

When calculating average daily earnings, vacation days, business trips, donor days, sick leave, maternity and child care leave and amounts accrued for these days are excluded, as well as other payments and compensation not related to wages, for example, financial assistance , payment for food (clause 4 of Order No. 62).

The calculation of average daily earnings includes all types of payments provided for by the remuneration system: wages, bonuses, allowances, etc.

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Resolution of the Ministry of Labor of the Russian Federation of August 12, 2003 N 62 “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”

What earnings are indicated in case of non-payment of wages?

Often, when various financial difficulties arise, workers are not paid their monthly wages for 4 months or more. However, this is illegal.

All working employees are paid a certain salary (Article 129 of the Labor Code of the Russian Federation) and not less than the minimum wage (from January 1, 2021 - 12,130 rubles). Therefore, if the worker performs properly, the certificate for the labor center reflects the average earnings. This indicator is calculated based on the amount of salary that is accrued and paid monthly.

An example of a billing period when on maternity leave

On March 26, 2012, employee Petrova A.N. went on maternity leave to care for a child under 3 years old. At the same time, Petrova did not work anywhere at this time. In June 2015, she was fired by personal will.

In this situation, when determining the specific calculation period, 3 months are taken into account. before going on maternity leave (clause 5 of Procedure No.). In the case of Petrova, these are December 2011, January and February 2012.

An example of calculating the average monthly salary for a six-day week

Employee Ivanov K.S. is paid a salary equal to 20,000 rubles. On June 22, 2015, he was fired. Moreover, this is done after receiving a resignation letter from Ivanov himself.

According to clause 7 of Procedure No., the average monthly salary is calculated in this way: (Amount of salary for 3 months / Number of days worked) * (Number of working days for a six-day period / 3 months).

In the situation with Ivanov, for March-May 2015, the average monthly salary = ((20,000 rubles * 3 months) / 74 days) * (74 days / 3 months) = 20,000 rubles.

An example of indicating leave at your own expense

Employee Sidorov A.K. worked for the company for six months. Of these, Sidorov worked for 2 months, and spent 4 months on vacation, which he took at his own expense. As a result, upon dismissal, Sidorov was given an official certificate of average monthly salary and indicated in it a certain period of vacation time spent at his own expense.

This document provides the following information:

• work time - from the date of admission to official work until the date of dismissal;
• number of hours worked and working days for 1 week;
• while on unpaid leave.

Minimum and other unemployment benefits are received by those citizens of the Russian Federation who, before visiting the labor center, had an official job (Article 33 of the Federal Law No. 1032-1 of April 19, 1991 (hereinafter referred to as Law No. 1032-1) for at least 26 weeks.

Term of the work

When the period of work is found, 12 months are counted.
from the date of dismissal. So, if an employee was fired on June 1, 2015, then the official certificate for the employment center indicates the following time: June 2, 2014 - June 1, 2015. Note! The period of work also includes the time when a working citizen of the Russian Federation was not paid a salary. If there is none, then a similar period is indicated in the reference document for the central registration center - 52 weeks. An example of reflecting information about part-time work

Employee Uvarov A.K. was fired on June 29, 2015. For the last year, he worked in this mode - 4 days a week for 4 hours at a rate of 40 hours a week. In this situation, when issuing an official certificate for the Labor Center using the appropriate form from the Ministry of Labor of the Russian Federation, indicate the following information: in the period from June 28, 2014 to June 29, 2015, A. K. Uvarov worked 4 working days in 1 week, 4 hours a day .

Are weekends, holidays and vacations taken into account?

Weekends and various holidays are included in the total number of days worked. After all, the duration of a specific paid job is calculated in calendar weeks, not in working weeks.

Attention! The working time of a dismissed citizen of the Russian Federation also includes the vacation period (vacation). After all, during vacation time, the worker retains his place of work and is paid the average salary (Article 114 of the Labor Code of the Russian Federation).

Reflection in the document of downtime due to the fault of the employing company

During production downtime due to the fault of a specific employer, the contract (employment contract) with the worker is not terminated. Moreover, this time is fully paid for (Article 157 of the Labor Code of the Russian Federation).

On a note! The period of temporary downtime due to the fault of the head of the company is taken into account when calculating the specific number of weeks of a certain paid work (Article 30 of Law No. 1032-1). This information is included in the certificate for the central control center.

An example of calculating the average monthly salary and period of work when reinstating a dismissed employee

Employee A. N. Alekseev was fired on April 25 due to staff reduction. On June 21, he was returned to work by court decision and paid a specific average monthly salary for the entire period of temporary absence. On June 30, Alekseev himself submitted his resignation.

According to clause 3 of Procedure No., the billing period includes the following period:

• 3 months up to the month of dismissal;
• 3 months, including the month of leaving work, if this is done on the last day of the month.

In the situation with employee Alekseev, the day of dismissal is considered the last day of the month. As a result, the average monthly earnings are calculated twice and in the following terms:

• March-May 2015;
• April-June 2015

As a result, they indicate the average monthly salary of a dismissed Russian citizen, which will be greater.

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Article 22 of the Labor Code of the Russian Federation “Basic rights and obligations of the employer”

Article 56 of the Labor Code of the Russian Federation “The concept of an employment contract. Parties to the employment contract"

Article 129 of the Labor Code of the Russian Federation “Basic concepts and definitions”

Law of the Russian Federation of April 19, 1991 N 1032-1 “On employment in the Russian Federation”

Article 114 of the Labor Code of the Russian Federation “Annual paid holidays”

Article 157 of the Labor Code of the Russian Federation “Payment for downtime”

Report on quota for disabled people

Quotas for the admission of disabled people are established by Article 21 of the Federal Law of November 24, 1995 No. 181-FZ. And, the requirement to submit reports is in paragraph 3 of Article 25 of Law No. 1032-1.

Quotas are not set for all companies. They must be observed in companies with at least 35 employees.

Companies with more than 100 employees are required to comply with quotas for hiring disabled people in the amount of 2% to 4% of the average number of employees.

For companies with no less than 35 and no more than 100 employees, the quota for hiring disabled people can be set by local authorities in an amount not exceeding 3% of the average number of employees.
Table. Quotas for the admission of disabled people

Reports on the hiring of disabled people under quotas are submitted to the employment service on a monthly basis.

Specific reporting deadlines are set by regional authorities. There is no single day for submitting reports.

There is also no one-size-fits-all reporting form. Therefore, the form established in a specific region should be looked for on the website of the regional employment service.

According to the general rules, the report on job quotas for disabled people indicates:

Samples of correct completion of certificates of average monthly salary for central labor centers

An official certificate to the Labor Exchange is filled out using the form from the letter of the Ministry of Labor of the Russian Federation No. 16-5/B-5, or on the form of a specific region of the Russian Federation (for example, in Moscow). Below are 1 and 2 examples of these documents, respectively.

Attention! If one of the lines is not used, then a dash is placed in these columns.

Sample of filling out a certificate according to the form from the letter of the Ministry of Labor of the Russian Federation No. 16-5/B-421

Sample of filling out a certificate according to the Moscow city form

Report on unfilled vacancies in the employment center

All employers must report the availability of vacancies.

The requirement to submit a report to the employment center is established by paragraph 3 of Article 25 of Law No. 1032-1.

This report, like the report on job quotas for disabled people, is submitted monthly.

The vacancy reporting form is approved in Appendix No. 10 to Order No. 90n of the Ministry of Labor dated February 19, 2019.

The report contains:

• information about the employer;
• name of the vacant position;
• conditions, nature, mode of operation;
• salary size;
• qualification requirements;
• benefits and guarantees.

Who rents

The new report form states on the title page who submits Form 1-T (working conditions) at the end of the year. The completed statistical data form must be submitted to the territorial body of Rosstat by legal entities of all forms of ownership carrying out, in accordance with the classification according to OKVED (All-Russian Classifier of Types of Economic Activities), the following activities:

• on mining;
• in manufacturing industries;
• for the production and distribution of electricity, gas and water;
• in construction;
• in transport and communications;
• in the field of agriculture, forestry, and fisheries.

Branches, representative offices, and divisions of companies are required to submit reports for the annual period.

An exception is made for legal entities classified as small businesses. They are exempt from the obligation to report in Form 1-T.

Reporting on staff reductions

An organization planning a layoff, two months before, simultaneously with notifying employees, is required to submit a notice of staff reduction to the employment center.

If a massive staff reduction is planned, information about this must be submitted to the employment center three months before the start of the reduction.

The information form is approved in the appendices to the Decree of the Government of the Russian Federation dated 02/05/1993 No. 99.

Information is filled in about each employee, you need to indicate:

• surname, first name, patronymic;
• education;
• profession or specialty;
• qualifications;
• size and conditions of remuneration.

For what period should information be provided (for how many months)

The Employment Law regulates that a certificate of average earnings for an employment center must be drawn up for three full months preceding the date of dismissal of the employee.

This norm distinguishes this process of determining average earnings from calculations according to the general rule. For example, if you quit on September 18, the payroll period is taken from June 1 to September 1.

From this time, the accountant must exclude the following periods:

• Vacation time, when his place of work was retained and vacation pay was paid;
• Periods of incapacity;
• Downtime that occurred through no fault of the employee;
• Time off;
• The time of child care provided to the employee additionally, for which payment was made;
• The period of a strike when the dismissed person did not take part in it, but because of it could not work;
• The time when the employee did not work with payment of wages in whole or in part.
• Periods when the employee used his time off.

Attention! In practice, it may turn out that this billing period will not contain either the employee’s salary or the days actually worked. Then, as the calculation period, you can take the full three months preceding this time.

Report on the introduction of part-time work and idle time

Employers have been required to report the introduction of part-time work to the employment service since 2009.

This must be done within three working days after the decision is made to carry out the relevant measures (clause 2 of Article 25 of the Law of April 19, 1991 No. 1032-1 “On Employment in the Russian Federation”).

There is no one-size-fits-all format for this report. Employment centers have the right to develop their own forms. Typically the report includes the following data:

• date of introduction of part-time work;
• the period for which it is introduced;
• reason;
• the number of workers who will be affected by this regime.

A copy of the order introducing part-time work at the enterprise must be attached to the report.

In addition, organizations (except SMEs) must submit information on underemployment of workers monthly to the statistical authorities using statistical observation form No. P-4 (NZ) “Information on underemployment and movement of workers” with instructions for filling it out, approved by order of Rosstat dated December 25. 2008 No. 325 (changes to this form were approved by Rosstat order No. 42 dated March 13, 2009). The deadline for submission is no later than the 3rd day after the reporting month.

Help for determining unemployment benefits: filling out

Filling out the informative part of the certificate is standard; the document indicates:

• TIN and OKVED of the employer;
• Full name of the dismissed employee;
• name of the organization and period of work in it;
• the amount of average earnings received for the last three months of work before the month of dismissal (indicated in numbers and words);
• length of the working day and working week;
• details and signatures of the manager and chief accountant responsible for drawing up the certificate;
• date of completion of the document and contact information.

The lower part of the certificate is reserved for completion by the employment service authority.

An example of a certificate for unemployment benefits and calculation of average monthly earnings

VC. Starovoitov was fired on April 30, 2019. According to the schedule, the three-month billing period includes 62 working days. Starovoytov worked 60 days, and was on sick leave for 2 days. Payments taken into account in the calculation amounted to RUB 88,560.

• Let's calculate Starovoytov's average daily earnings:

RUB 88,560 / 60 days worked = 1476 rubles.

• Average earnings for 3 months are:

1476 rub. x 62 days / 3 months = 30,504 rubles.

According to the certificate submitted to the employment service, the amount of unemployment benefits will be calculated on the basis of average earnings of 30,504 rubles.

Report to the employment center on labor protection

Employment centers in Russian regions have the right to request employers to report on labor protection.

As a rule, the report provides information about:

• the presence or absence of industrial injuries;
• conducting instructions and training of employees;
• conducting a special assessment of working conditions;
• providing workers with personal protective equipment;
• availability of sanitary facilities in the organization;
• other information.

Payments that are included in the calculation of average earnings

By virtue of clause 2 of Order No. 62, when calculating average earnings, all types of payments provided for by the remuneration system applied in the relevant organization are taken into account, regardless of the sources of these payments, which include:

• wages accrued to employees at tariff rates (official salaries) for time worked, at piece rates, issued in non-monetary form;

• monetary remuneration accrued for time worked to persons holding government positions;
• wages accrued to teachers of primary and secondary vocational education institutions for hours of teaching work in excess of the reduced annual teaching load (counted in the amount of 1/10 for each month of the billing period, regardless of the time of accrual);
• the difference in the official salaries of employees who transferred to a lower-paid job (position) while maintaining the amount of the official salary at the previous place of work (position);
• wages finally calculated at the end of the calendar year, determined by the remuneration system (counted in the amount of 1/12 for each month of the billing period, regardless of the time of accrual);
• allowances and additional payments to tariff rates (official salaries) for professional excellence, class, qualification category (class rank, diplomatic rank), length of service (work experience), special conditions of civil service, academic degree, academic title, knowledge of a foreign language, work with information constituting a state secret, combining professions (positions), expanding service areas, increasing the volume of work performed, performing the duties of a temporarily absent employee without exemption from the main job, leading a team;
• payments related to working conditions, including payments determined by regional regulation of wages (in the form of coefficients and percentage bonuses to wages), increased wages for hard work, work with harmful and (or) dangerous and other special working conditions, for work at night, payment for work on weekends and non-working holidays, payment for overtime work;
• bonuses and remunerations, including remuneration based on the results of work for the year and one-time remuneration for length of service;
• other types of payments in accordance with the existing remuneration systems in the organization.

Please note: As already mentioned, clause 4 of Order No. 62 establishes periods that are excluded from the calculation. Amounts paid during this time are also not taken into account when calculating average earnings.

Responsibility for failure to submit reports to the employment center

According to Art. 19.7 of the Code of Administrative Offenses of the Russian Federation, failure to submit or untimely submission to the employment service of information about the introduction of a part-time working regime, as well as their presentation in a distorted form, entails the imposition of an administrative fine:

• for officials - from 300 to 500 rubles;
• for legal entities – from 3,000 to 5,000 rubles.

Violation of the legislation on quotas for jobs for people with disabilities faces a fine of 5,000 to 10,000 rubles based on Art. 5.42 Code of Administrative Offenses of the Russian Federation

Failure to submit reports may trigger an inspection by the labor inspectorate. As a result, the fines may be much higher.

At what point should a certificate be issued?

A certificate of average earnings for determining unemployment benefits is not part of the mandatory documents that the administration must draw up at the time of termination of an employment contract with an employee.

It is drawn up when a fired or resigning person receives a request for the head of the company. According to the law, the accounting department is obliged to draw up this document within three days from the date of submission of the application for the generation of this form.

Except for the case when he asked to give it away while still an employee of the company. In this case, it is drawn up and transferred to the person being dismissed on the last day of work of this person.

Attention! An employee who quits can request it immediately at the time of dismissal or apply a little later. The employer does not have the right to refuse this request, even if a year or more has passed since the termination of the contract with this person.