What documents are issued to an employee upon dismissal in 2021?

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The dismissal of an employee imposes on the conditional employer not only the obligation to make all provided payments in the settlement procedure, but also the provision of a formal list of documents, the components of which are mostly determined by the employee himself (Article 77 of the Labor Code of the Russian Federation). If this is their own desire, then the organization must issue all the papers that the employee himself requires for further employment. The order in which this procedure takes place, and what papers should be issued in fact, will be described below. You can find sample orders when dismissing an employee here:

What documents does an employee need to resign?

If an employee leaves the company of his own free will, the only document that will be required from him for this will be a resignation letter submitted two weeks before the planned date of dismissal. In some cases provided for by the Labor Code of the Russian Federation, for example, voluntary dismissal due to retirement, health reasons, moving to another city, etc., it is not necessary to withstand a two-week period; you can resign even on the day of filing the application .

If the initiator of dismissal is the employee himself, only a statement is required from him

And after the employer issues a dismissal order, the outgoing employee will be required to sign it to confirm that he has read the document.

If an employee initiates his dismissal by agreement of the parties, he can address the employer either a letter of resignation outlining all the conditions under which he wants to quit, or attach his draft agreement as a separate document. After all issues related to the content of the agreement are resolved, he will have to sign this document, and then - an order for his dismissal.

When dismissal by agreement of the parties, the employee’s statement is not necessary. But if it is written, it is equivalent to his signature on the agreement. There is a known case when an employee, after an offer to separate by agreement of the parties, wrote a letter of resignation on this basis. And later he refused to sign the agreement because the conditions set out in it did not suit him. But when the matter came to court, he took the employer’s side. The judge decided that the employee expressed his agreement with the terms of dismissal by writing a statement and without setting out his proposals in it.

In case of dismissal for other reasons, the preparation of all necessary documents falls on the shoulders of the employer. Such documents include:

1. Warning about upcoming dismissal due to staff reduction, in connection with the liquidation of the organization or the expiration of the employment contract.
2. Dismissal agreement if the initiator is the employer. At the same time, the law does not prohibit an employee from offering his own version of such an agreement or setting out terms acceptable to himself in an application to the head of the employing company.
3. A dismissal order, which the employee must read and confirm with a personal signature.

Employment history

You can find out what documents an employer must issue to a departing employee upon dismissal in 2020 from the Labor Code of the Russian Federation. First of all, a work record.

An entry on the termination of the contract is made on the day the employee is dismissed, and a document on length of service is issued at the same time. It indicates the rationale for leaving (see Article 77 of the Labor Code of the Russian Federation), the number of the dismissal order and the date. The entered information is certified by the seal of the organization. The personnel officer is obliged to familiarize the resigning employee with the entered information. The fact of familiarization is confirmed by a signature. When filling out, you should follow the instructions for filling out work books, approved by Resolution of the Ministry of Labor of the Russian Federation of October 10, 2003 No. 69.

Learn more about how to correctly record a dismissal in your work book.

If for some reason the employee was unable to receive a work book upon dismissal, then, with his consent, the document can be sent by mail. It is important to remember that the letter must include a description of the contents and preferably with a return receipt to ensure that the ex-employee received the papers. As for the inventory, it is mandatory to draw it up. This will allow you to prove in case of litigation that the employer fulfilled its obligation and sent the document. The need to draw up an inventory, as a way to protect yourself from paying compensation for delays or non-issuance of a work book, is confirmed by judicial practice. One of the latest indicative decisions in this regard is the Appeal ruling of the Sverdlovsk Regional Court dated 09/07/2018 in case No. 33-15689/2018. According to the court decision, the employee received compensation from the employer for not receiving labor. The employer insisted that he had sent the letter with the documents and provided a receipt, but since there was no inventory of the contents, the court stated that there was no evidence that the document about the experience had been sent by mail.

What documents are given to an employee upon dismissal?

Upon dismissal, regardless of its grounds, the employer must provide the dismissed person with the following documents:

• work book;
• certificate form 2NDFL;
• certificate of average earnings for the last three months;
• Form 182H certificate of salary for the last two years before dismissal or the entire actually worked period, if it is less than two years;
• extracts from reporting on insurance premiums: SZV-STAZH forms;
• forms SZV-M;

Issuance of a work book

A work book with a record of dismissal is issued to the employee on the last working day.

To confirm the fact of its issuance, the dismissed person must sign his personal card and work record book.

Pages of the work book with a record of voluntary dismissal due to retirement

If an employee was absent from the workplace on the last working day, for example, fell ill and because of this it turned out to be impossible to issue him a work book on time, the employer must send him a written notice to his home address about the need to pick up the work book with an offer, as an alternative, to give consent to it. forwarding by mail.

When a work book is sent by mail, confirmation of its issuance is an inventory of the attachments in the postal item.

Issuance of 2NDFL certificate

The 2NDFL certificate is issued by a tax agent, including the employer, and confirms the income of the taxpayer (in the case of an employment relationship, an employee) and the amount of tax paid on this income.

This document will be useful in the following situations:

• for the tax inspectorate, in particular, when processing tax deductions that are provided through the Federal Tax Service;
• to confirm income when applying for a loan to a bank;
• to confirm income and deductions from them from the new employer.

At a new job, a 2NDFL certificate will be useful when the employee needs:

• calculate sick leave pay;
• apply for a standard tax deduction, including for children;
• accrue other compensation or provide benefits.

There may be other situations when this certificate may be useful. Therefore, it would be optimal for the person being fired to receive it immediately. And if he knows that he will need it more than once, for example, both at a new employer and at the tax office, then he has the right to immediately request the required number of copies or take several certificates covering different billing periods. It must be taken into account that the new employer is interested in income and taxes for the current year, the bank only needs the previous three months or six months, the tax office, if the certificate is included in the set of documents for providing a deduction, the calendar year for which the deduction is provided is important. If there was a change of job in such a year or there were parallel sources of income subject to personal income tax, certificates are provided from all tax agents.

A sample will help you draw up a 2NDFL certificate.

Blank form 2NDFL

A special case is a situation where a taxpayer has received the right to a tax deduction for the purchase of housing and sells it through an employer, receiving all accrued income without deducting tax from it. After dismissal, a document from the tax office confirming the right to deduction and transferred to the accounting department at the place of work must be issued to the new employer. To do this, a complete set of documents is submitted to the Federal Tax Service, including 2NDFL certificates from all tax agents.

2NDFL certificates for employees and the tax authority (video)

Issuance of a certificate of average earnings for the last three months

A certificate of average earnings for the last three months will be useful to the dismissed person if he plans to register with the employment center. A specific region may have its own form for such a certificate. It is better to clarify this point with your employment center before dismissal. To do this, you need to go there, inform them that you are about to be fired, and ask for a certificate form, which you can then give to the employer.

It is better for the employee to take the current form of salary certificate for the last three months from the employment center where he wants to register

This is especially true if the dismissal is related to the liquidation of the organization: after this process is completely completed, there will be no one to request a certificate from.

Even if the employee does not plan to become officially unemployed, it does not hurt to take a certificate. It cannot be excluded that it will be useful later when assigning a pension as additional confirmation of length of service and earnings.

Issuance of certificate form 182Н about salary for the last two years

Since 2013, certificate 182N has replaced the certificate of form 4H and serves to confirm the employee’s income for which social insurance contributions were calculated. It also reflects periods for which contributions were not accrued: when the employee was sick, on maternity leave or child care.

This certificate will be needed when calculating sick leave and payments during maternity leave or child care, for assigning a pension and various social benefits through social security.

Since 2013, instead of the 4H form, 182H has been used

During the 2008 crisis, the author of these lines was laid off while working in the Moscow branch of a company whose head office was located in St. Petersburg. The salary certificate issued to me upon dismissal was drawn up by St. Petersburg specialists from the head office according to the standards adopted in the Northern capital, and was not suitable for the Moscow employment center. I had to take their form from the employment center and take it to the office, and then wait for the certificate that was needed to be sent from St. Petersburg. But there were no more problems with her.

Photo gallery: sample of filling out a certificate in form 182Н

Sample of filling out certificate 182Н, part 1

Sample of filling out certificate 182Н, part 2

Sample of filling out certificate 182Н, part 3

Sample of filling out certificate 182Н, part 4

Issuance of an extract from personalized accounting information

An extract from the SZV-STAZH and SZV-M forms reflects the insurance experience received from a particular employer and the amount of contributions to the Pension Fund made for him.

Since these documents represent a group reporting form, extracts are made for the employee, which contain personal information about him.

The SZV-M form covers the last month of work, but at the employee’s request it can be extended to any other period up to the entire time actually worked for the employer. But with a caveat: since this form appeared in 2021, it cannot cover earlier periods.

Sample of filling out the SZV-M form

The SZV-STAGE form is issued for the period from the beginning of the current year to the day of dismissal, and if the employee was hired in the current year - from the date of his employment. You can request it earlier, but not earlier than 2021, in which it was introduced. For periods of work until 2021, the dismissed person is provided with certificates in the form RSV-1.

Sample of filling out the SZV-STAZH form

Extracts from personalized accounting information are also received by those who cooperate with organizations under civil law contracts. In this case, the documents are issued on the day the contract ends.

Return of a medical record

If an employee presented or issued a medical record upon joining the staff, on the day of dismissal the employer is obliged to return this document to him.

Issuance of educational documents

The situation is similar with educational documents if they were kept by the employer. Diplomas of professional education remain in the employee’s hands; the employer only gets acquainted with them and makes copies. But with regard to certificates of completion of various additional education programs, courses, trainings, etc., especially those paid for by the employer, this practice is allowed.

Education documents stored by the employer are issued to the employee upon dismissal

There are cases when the employer, upon dismissal, did not give the employee documents on qualifications obtained at the expense of the company: completion of courses for forklift drivers in a supermarket, tourism instructors at a tourist center, etc. This practice is illegal, and the employee has the right to apply to the court to protect his interests , prosecutor's office and labor inspectorate.

Issuance of other documents upon request of the employee

Both upon dismissal and at any other time, including several years after leaving the organization, an employee has the right to demand copies or extracts from any internal documents containing his personal data. If such a document refers only to a specific employee, a copy is made. When his colleagues are mentioned in the document of interest, an extract is issued that contains data only about the employee who requested it.

The dismissal order is one of the documents that the employer is obliged to issue to the employee upon request.

The most frequently requested documents are:

• copies of orders on hiring, dismissal, transfer to another position or to another structural unit;
• salary certificates for different periods;
• copies of orders on salary changes;
• extracts from reports to the Pension Fund and Social Insurance Fund.

When leaving, it is better to take as much as possible from the employer all documents confirming work, career growth, if any, salary, taxes paid and contributions to extra-budgetary funds. They may be useful when applying for a future pension if the personalized accounting information suddenly turns out to be incomplete.

In 2021, the third most important documents confirming work and insurance experience for pensions are considered to be archival certificates of work and salary. However, there is no guarantee that data on a specific employer, which has long ceased to exist, is available in the required archive. The author of these lines recently encountered such a problem. For additional confirmation of information about my work in 2001, I turned to the archives of the city of Moscow. And in due time I received a reply from there that they had no information about such an organization, and they didn’t know where they might be.

Issuing recommendations upon dismissal

The employer’s obligation to issue a recommendation to a dismissed employee is not provided for by law in 2021. The employer himself can take such an obligation and reflect it in the employment contract if he wishes, but he is not obliged to do so.

An employer is not required by law to provide recommendations upon dismissal, but can do so if it wishes.

But even if there is no such clause in the employment contract, the situation is not hopeless. You can agree on this in any situation. And if the head of the organization himself does not want to give a recommendation (for example, he is offended that the employee is leaving him), any other managerial employee can do this: your immediate boss or the deputy head supervising your department. The main thing is to just ask him to leave personal, and not corporate, coordinates under the document. After all, the recommender can also change jobs at any time, and those to whom you subsequently present the recommendation will most likely want to contact him personally to confirm it.

Of all my places of work, only one had the employer’s obligation to provide me with recommendations at any time in Russian, and, if desired, in English, in the employment contract. It was a project in which foreign investors participated. In other cases, I took recommendations, whenever possible, from the first person of the organization, and if it was difficult to reach him, from his deputies or my immediate supervisors. So, when leaving my next job, the editor-in-chief, offended by me because I wanted to quit, didn’t even want to hear about the recommendation, but his deputy, with whom I was and remain on friendly terms, gave it without any problems and more than once confirmed.

Deadlines for issuing documents upon dismissal

The legal requirement for issuance on the last working day applies not only to the work book, but also to all other documents that the employee must receive upon dismissal.

If an employee takes a vacation with subsequent dismissal or does not go to work on the last working day for other reasons, for example, the date of dismissal falls on a weekend or a day off, documents are issued on the last day when he actually goes to work.

In a situation where it turned out to be impossible to do this due to reasons beyond the employer’s control, for example, the employee unexpectedly fell ill or decided to miss his last working day, all required documents must be issued within three days after the employee submits the relevant application.

If the employee is not sure that he will receive the documents on time, it makes sense for him to play it safe: ask the employer’s representative to make a mark of acceptance on the second copy of the application or send it by mail with a return receipt and a list of attachments.

Help 2-NDFL

The 2-NDFL certificate reflects information about the employee’s source of income, his salary and taxes withheld. Issued for a certain period (usually a year). Below is a sample form that must be issued to an employee for 2021 and earlier years.

If an employee applies for a certificate containing data for 2021, then it is necessary to use a different form approved by Order of the Federal Tax Service of Russia dated October 2, 2018 No. ММВ-7-11/ It is slightly different from the one that employers submit for reporting to the tax authorities.

Both forms contain the following sections:

• information about the employer (name, details);
• employee data;
• income taxed at the base rate of 13%, monthly;
• standard, social and property tax deductions with codes;
• The total amount of income, deductions, and taxes withheld.

The period for issuing a certificate, according to Article 62 of the Labor Code of the Russian Federation, cannot exceed 3 days from the date of filing the application. It must be certified by the signature of the head and the seal of the organization. Such certificates are prepared by the organization's accountant upon dismissal of an employee in 2021.

More information about certificates of average earnings

How to confirm the fact that documents have been issued to a dismissed employee

By taking care in time to confirm that he has issued the required documents to the employee in full and on time, the employer insures himself against possible problems in the future. If the dismissed person then accuses him of failure to issue certain papers, it will not be difficult to prove the inconsistency of these claims.

Since the law does not contain strict requirements for the confirmation procedure, several options are allowed:

1. All documents, except for the work book, for which the already discussed procedure for confirming issue is provided, are drawn up in two copies; on the second, which remains with the employer, the dismissed person makes a note of receipt, affixes a date and signature.
2. If an enterprise keeps a journal for issuing documentation, all documents are entered into it, and the employee signs for each one.
3. An act of acceptance and transfer of documents () is drawn up, which lists all the certificates received by the employee. The act is sealed with the signatures of the employee and employer. The act is drawn up and signed in two copies, one remains with the employer.

   Sample act of acceptance and transfer of documents

4. The employee writes a receipt for receipt of documents, where they are all listed (download a standard sample). In some companies it is customary to draw up both a deed and a receipt.
5. An inventory of the issued documents is compiled, the employee puts a mark of receipt and date on it and signs.

LMK - personal medical record

If an employee required a medical record upon hiring, the employer must return it upon dismissal. The list of areas of activity that require a medical examination is regulated by the Labor Code of the Russian Federation, acts of Rospotrebnadzor and some other local regulations.

The medical record contains information about the employee’s health status. It is strictly prohibited for the employer to make any entries in the medical record book. The fact of transfer of the LMC (as well as the work book) must be recorded in a special separate accounting journal stored in the personnel department.

Bypass sheet

To answer the question of what other documents are needed upon dismissal, it is necessary to mention the bypass sheet. This kind of final report must be submitted to the personnel department on the eve of dismissal in completed form. The worksheet is a list of the internal structures of the organization. The heads of departments must sign it, confirming that they do not have any material or property claims against this employee. Sometimes workers are told that they will not be fired until they provide the employer with a completed document. In fact, the bypass sheet is not included in the official package of documents when dismissing an employee in 2021, and there is no mention of it at all in the Labor Code of the Russian Federation.

Read more about who needs a bypass sheet and why

What penalties does a manager receive for delay or refusal?

For almost every type of document not issued to an employee upon dismissal on time, liability is provided:

• work book - compensation for material damage for all days of delay in the amount of average earnings (Article 234 of the Labor Code). According to labor legislation, this period is recognized as forced absenteeism and is subject to financial compensation;
• certificate 2-NDFL – administrative liability in the form of a fine (Articles 5.27 and 5.39 of the Administrative Code). Its size is 1,000 - 5,000 rubles for officials and individual entrepreneurs; 30,000-50,000 for legal entities;
• certificates and personalized accounting information (SZV-M, SZV-STAZH, DSV-3, calculation of insurance premiums), as well as a certificate for the employment service - similar to the 2-NDFL certificate, responsibility is provided for in Article 5.27 of the Administrative Code.

Remember that the entry about dismissal in the work book must be correctly completed; use this article to check.

SZV-M

The list of documents upon dismissal of an employee in 2021 includes a certificate SZV-M, containing information about the insurance contributions that the employer transferred to the Pension Fund of the Russian Federation, on which the employee’s future pension depends.

Such a certificate is issued upon request of any employee within no more than 5 days. If a person resigns, the organization is obliged to provide him with this document on the day of departure without special requests (clause 4 of article 11 of the Federal Law of April 1, 1996 No. 27). Information about the insured persons is indicated on the form approved by the Pension Fund of the Russian Federation in Resolution No. 83n dated 01.02.2016. This form also includes information for the month in which the employee leaves.

Read more about the rules for filling out the SZV-M form when dismissing an employee

Employer's liability

In case of violation of the rules for registration and issuance of documents upon dismissal, the employer risks receiving a significant fine. For late issuance of a work book, the boss may be fined in the amount of 1,000 to 5,000 rubles, the fine for a legal entity reaches 50,000 rubles, and the official can pay up to 200,000 rubles. A refusal to issue any of the certificates mentioned above can cost a company up to 50,000 rubles. The manager may also face inspection by the labor inspectorate.

In order to avoid getting into unpleasant situations with former employees and not being accused of dishonesty, we recommend that employers keep a separate accounting journal. In it, the resigning employee must sign a list of documents received in hand with the obligatory indication of the date. You can issue certificates against signature, which also list all the documents issued to the resigning employee.