Certificate 182n is a report on accrued payments during work, issued to the employee on the day of dismissal along with Form 2-NDFL. Why are several income certificates needed? Why is sometimes the data on employee accruals in the certificates not identical?
On the day of dismissal, it is necessary to pay the employee all wages for the last day of work, all required compensation and severance pay. Along with this, the following documents are issued:
- employment history;
- information on income for the current year;
- certificate upon dismissal for calculating sick leave (182n);
- form SZV-M;
- form SZV-STAZH;
- section 3 calculations for insurance premiums;
- other documents, including at the request of the employee.
Let us consider in more detail the purpose and procedure for filling out the form specified in paragraph 3.
Certificate issuance period
The employer can issue a certificate to the employee either on the last day of his work at the enterprise (without a preliminary application from the subordinate), or, if there is an application, no later than three days from the moment the employee’s written request is registered in the company’s internal documents.
At the same time, exactly when the person left the organization does not matter - the employer is obliged to issue a certificate, even if more than one year has passed since the dismissal.
Why do you need certificate 182n
The certificate provides information about the income that the employee received over the last two years of work (or less if he worked for the company for a shorter period). This data is needed for the further accrual of various social benefits and benefits guaranteed by the state to a person, such as:
- compensation for persons on sick leave;
- pregnant and postpartum women;
- those citizens who care for children until they reach the age of one and a half years.
Who issues certificate 182n
This document is usually prepared by a specialist from the accounting department of the employing enterprise, i.e. the employee who has access to the resigning employee’s salary information. The form is generated on the basis of accounting data and reporting of the policyholder.
After drawing up the certificate, the director of the organization and the chief accountant must sign it.
Their signatures will indicate that all data entered into the document is current and reliable.
Is it possible to use a copy of the certificate rather than the original to calculate sick leave?
Management can calculate sick leave not only on the basis of the original certificate. A copy of it will also do; it is important to certify it correctly: part 7.1. Article 13 of the Federal Law of December 29, 2006, number 255-FZ. You can also use the services of a notary or the boss who provided this document.
Excerpt from Article 13 of Federal Law No. 255
How compensation payments are made based on a certificate
To calculate the above-mentioned types of compensation, the employee’s average earnings for one day are taken, which makes it possible to correctly calculate temporary disability benefits (if there is, of course, a good reason for it, since any absence from the workplace must be confirmed by the necessary documents).
The formula for calculating the average daily salary since 2013 is as follows:
SDZ = OZ: CODE – DIP
where: SDZ – average daily salary, OZ – total salary (for two years); CODE – number of days worked according to the calendar (for two years); DIP – days of maternity leave, child care leave and sick leave.
Small explanations to the formula:
- OZ. This includes all funds that were issued to the employee, provided that contributions to the Pension Fund and the Social Insurance Fund were paid from them. Calculation period: two years before dismissal or maternity leave.
- CODE. This parameter takes into account all days actually worked over a two-year period, but it is also possible to fill in additional lines for other periods of time if they include, for example, maternity leave.
- DIP. According to the law, during the time that an employee spends on sick leave, on maternity leave or caring for young children, he retains his average monthly salary. However, these days are not included in the calculation period, since no deductions were made from these payments to extra-budgetary funds.
How to draw up a document
Despite the presence of a standard unified form, the design of form 182n is left to the compiler. Information can be entered into it by hand (with a ballpoint pen of any dark color, but not in pencil) or filled out on a computer, on letterhead (conveniently, the document contains all the necessary details of the employing company) or on an ordinary A4 piece of paper.
It is not necessary to stamp the certificate using a seal, since from 2021 legal entities, as previously and individual entrepreneurs, are exempt from the requirement of the law to certify their documentation using stamps (unless this norm is specified in the internal local acts of the company).
The only condition that must be strictly observed: the presence of “live” autographs of the head of the enterprise (or a person authorized to act on his behalf), as well as the chief accountant (the use of facsimile signatures, i.e. printed in any way, is excluded).
The certificate is usually made in one copy , but if necessary, the employer can issue certified copies of it in the required quantity.
Basic errors when filling out
The most common mistake is the reflection of those payments that were not included in the taxable base for insurance premiums in case of temporary disability and in connection with maternity. With such a deficiency, the figure in section 3 of the certificate exceeds the maximum permissible value of the base established for the corresponding year (the limit for 2020 is 912,000 rubles, the limit for 2021 is 865,000 rubles, etc.).
It is also a mistake to fill out a document with a gel or fountain pen. Paragraph 5 of the procedure for issuing certificate 182n states that if an accountant draws it up by hand, you need to use a ballpoint pen with blue or black ink.
Finally, the shortcomings include the lack of documents that should be attached to the certificate if it does not have a seal. This is confirmation of the authority of the person who signed, power of attorney, etc. (clause 7 of the procedure for issuing certificate 182n).
Document structure
Form 182n consists of several sections.
- The first includes information about the organization that issued the certificate,
- in the second - information about the employee for whom it is intended,
- the third section of the certificate reflects data on wages for the last two years, from which insurance contributions were made to the Pension Fund and the Social Insurance Fund,
- in the fourth - about those periods for which payments to extra-budgetary funds were not made (for example, while on sick leave).
Legal regulation
The issuance of the certificate is justified by the Order of the Ministry of Labor and Social Protection dated April 30, 2013 (as amended on January 9, 2017).
Order of the Ministry of Labor of Russia dated April 30, 2013 N 182n
Order of the Ministry of Labor of Russia dated 01/09/2017 N 1н
The procedure for provision is also fixed in the appendix to the Order.
Sample of a certificate in form 182n
Filling in information about the policyholder
At the very beginning of the document, the date of issue of the certificate is indicated, as well as its number according to the employer’s internal document flow. Next, write the full name of the enterprise (with a deciphered organizational and legal form), as well as the name of the local territorial social insurance fund in which it is served. Then in the form you should indicate the organization’s subordination code (it can be found in the notification sent by the FSS or on the website of this structure), its tax identification number and checkpoint, address and current telephone number for contact.
Filling out information about the insured person
After all the necessary information about the company has been indicated, information about the employee must be entered into the form: his full name, data from the passport (series, number, where and when it was issued), registration address at the place of residence (here in the “subject” column you need indicate the territory, region or republic of the Russian Federation) and the number of the pension insurance certificate (SNILS).
Filling out salary data
In the third part of the form, in order (starting from the year when the employee joined the organization), the periods and amounts (in numbers and in words) of the paid wages are entered. As mentioned above, only the amount of income of an enterprise employee for which accruals were made to the Social Insurance Fund and the Pension Fund of the Russian Federation is taken into account here.
It should be noted that there is a certain limit for each year.
For example, for 2016 , the amount entered here should not exceed 796 thousand rubles. – contributions to the Pension Fund, 718 thousand rubles. – contributions to the Social Insurance Fund. For 2021 : 876 thousand rubles. – contributions to the Pension Fund, 755 thousand rubles. – contributions to the Social Insurance Fund.
If an employee has not worked for a full calendar year, the certificate must include information only for those months that he was employed by the enterprise.
Filling out data on days of temporary disability
The fourth section should also indicate in order the time periods when the employee was disabled (indicating specific dates (in numbers and words) of the beginning and end of each period and their duration). Here you must enter the name of the period (i.e., the officially confirmed reason why he was absent from the workplace). Finally, the document is signed by the director and chief accountant of the company.
Questions and answers
The bosses lost the certificate from my previous place of work in order to credit sick leave, so they credit the money based on the minimum wage. What do i do?
Naturally, without this document, the amount of “sick leave” money will be significantly reduced. Was the list of documents provided to your boss recorded in writing when you started working? If yes, you can write a complaint to the prosecutor's office. If not, it’s better to visit your previous place of work, then you will have to pay the difference.
If the certificate was lost, but the fact of its provision is confirmed, you can contact the prosecutor’s office
To calculate sick leave, they ask you to provide a certificate from your previous position for 2 years, but I have not been registered there for more than two years. Why do I need it then? I have been working in my new position for a year and a half now. The total work experience is 6 years.
This certificate is needed to objectively calculate compensation for sick leave. If your experience is 8 years or more, you are paid 100% of your earnings, from 5 to 8 years - 80% of your earnings, less than 5 years - 60%.
Where can I get a certificate to calculate a certificate of incapacity for work if I was laid off from my previous job and this company is currently liquidated?
If the company where you previously worked has ceased to exist, the information you need can be obtained from the municipal archive at the location of the enterprise.
If the company has been liquidated, you can contact the municipal archive or the Pension Fund
Should I take certificate 182n to calculate maternity leave from my previous company if I was registered there for only 4 months?
This document is required to calculate maternity benefits.
Tell me, to provide compensation for sick leave, do I need a document from my previous job regarding my salary (if I’ve only been at my new job for a year). How can I get this document if I live in another city?
Write an application for a certificate in form 182n and send it by mail. The answer will come in a similar way. In general, you should have taken it upon dismissal, but there is also the option of visiting the Social Insurance Fund at your current place of residence.
