Registration of a certificate for calculating sick leave from a previous place of work

13.08.2019

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4 min.

At a new workplace, an employee may be required to provide a certificate to calculate sick leave. The functional purpose of this document is to accrue compensation to a citizen for disability if he falls ill. There are two options for issuing certificates related to their receipt at the time of dismissal: together with a package of other documentation, as well as with a subsequent requirement. At the previous place of work, the employee is required to issue it at the first request; the legislation allows three days for this. In some cases (if the provision is made after the fact), the period of incapacity for work is paid based on information from the pension fund with subsequent recalculation.

Certificate for payment of sick leave: form 182 n

A certificate for calculating sick leave must be received immediately after dismissal along with the work record book and presented when applying for a new job. The certificate from work for sick leave must indicate the amount of all payments, without exception, for the last two years of your work at the enterprise. If you have worked for less than two years, then you must be issued a certificate for exactly the period that you actually worked .

The money you receive on sick leave will be calculated from your average monthly income for the last two years, so make sure that at your new place of work you have a certificate for accruing sick leave from your previous place of work.

Otherwise, you will be paid a very small amount for sick leave.

In order to receive money for the time when you were sick or on maternity leave, or cared for children under one and a half years old, you are issued a sick leave certificate from the medical institution where you sought help.

Attention ! To calculate how much you are supposed to pay for a certificate of incapacity for work, the accountant will need a certificate for 2 years of sick leave.

It's good if you work in the same place for several years, then you won't have to bother. But if you quit your previous job, then you should have been given certificate 182N along with other documents. This certificate is the source for calculating benefits.

Using the certificate for calculating sick leave, the accounting department will calculate your average income for one day and calculate the amount of compensation due for temporary disability.

If your work experience is less than a year, then on sick leave you will be paid no more than the average daily minimum wage (minimum wage), and not from earnings, because your insurance period is still very short.

The form of the certificate for accrual of sick leave from your previous place of work, which you receive upon dismissal, must contain the following data:

• From what date, month and year and until what time did you work at this enterprise?
• The amount of money you earned over two years + all bonuses and other rewards.
• Indicate how many days you were on sick leave, on maternity leave, or to care for a child. It should also indicate how many days they did not work, but received wages (cleaning, repairs of premises and other production reasons).
• The amount of contributions to the Pension Fund and Social Insurance Fund (pension fund and social insurance fund).

Deadlines for document submission

In practice, there are several situations related to the provision of a certificate. In all cases, the process of obtaining compensation for disability occurs differently. Ideally, the document is brought immediately, along with the work book and other information. This determines the standard accrual procedure.

The section above described the situation when there is no certificate, and the calculation is carried out on the basis of the company’s own information, but not below the minimum wage. Subsequently, the employee has the right to bring a document, which will oblige the employer to recalculate him. It applies to benefits paid for the 3 years preceding the provision of the certificate. Earlier periods are not recalculated.

Who issues?

Now let's move on to the question, where can I get a certificate for sick leave? When you quit your job, you write a statement addressed to your boss. By law, you need to write it two weeks in advance. During this time, the following documents have been prepared for you:

• Help 2 personal income tax for individuals. persons, if provided at your enterprise.
• Work book with the latest entry, stamp and signature of the head of the personnel department.
• Certificate of salary for 2 years for accrual of sick leave in form 182N.

Immediately after dismissal, you receive all these documents from the Personnel Department, and from the company’s cash desk you receive a calculation (vacation pay for the last year and salary for the last month), although currently the money is transferred to a bank card. You just need to check with the accounting department when the full amount will be transferred.

All certificates must be ready and signed by the head of the organization by the time of your dismissal and be in the Personnel Department.

According to current legislation, you can receive a certificate from work to calculate sick leave from your previous place of work even after dismissal at your personal request , after you terminate the employment contract.

But still, it’s better to do it right away, so as not to waste precious time going to your old place of work later.

You can request a certificate for payment of sick leave by mail by sending a free-form application to the company, indicating your home address. Usually a response to a letter comes within a month.

How else can you get information about an employee's income?

The main document describing income is received and issued at the main workplace. To do this, contact your employer, current or previous, with a written application.

In addition to information about income, it is permissible to use the following documents to study information:

1. Declaration of income.
2. Bank card extract.
3. Pension certificate or certificate from the Pension Fund.

You can send a direct request to the FSS, as already mentioned.

When, to whom and for what is it needed?

Even the healthiest person has been on sick leave at least once in his life. Well, women give birth, raise children, and during this time they are given sick leave, and then paid a benefit for caring for a small child up to one and a half years old.

In order to find out how much you are entitled to pay for sick leave or to calculate the amount of benefits, you need to calculate the average daily amount of your income. It is calculated according to the following scheme.

The total amount of income for the last two years is divided by 24 months , and then the resulting amount is divided by the average number of calendar days in a month. The result is the amount of daily income. And the accountant operates with this amount to calculate the benefit.

Important! If you have been working in one place for more than two years, then you do not need to do anything - all information about income is in the accounting department of your enterprise. But if you quit one organization and came to a new place of work, and then fell ill, you will definitely be required to provide a certificate in form 182H, otherwise all payments for temporary disability will be calculated based on the minimum wage (minimum wage).

When is such a certificate required?

Such information is created to make it easier for another employer to calculate compensation for the appropriate reasons. Benefits are paid under the following circumstances:

1. Child's illness.
2. Caring for a child up to 1.5 years old.
3. Pregnancy and childbirth.
4. Illness of the employee himself.

The elapsed time since the dismissal does not matter. Even if this happened more than a year ago, the right to demand an answer remains. Communication with the labor inspectorate or the court, if the legal requirement is not satisfied at the first appeal, is the right of the second party.

It is acceptable to provide copies rather than originals - payments will also be made based on them. The main thing is that there is certification in accordance with all rules and requirements. The owner of the original or the notary is responsible for this.

By the day of settlement, the employee must make a profit no less than the established minimums. Previously paid benefits may be recalculated upon transfer after the initial amounts have been paid.

What to do if they forgot to give you a certificate when you left?

If, for some unknown reason, they forgot to give you a certificate for issuing sick leave upon dismissal, you must contact the Human Resources Department of the organization from which you just resigned as soon as possible. You will have to write an application requesting a sick leave certificate. It usually takes about three days to prepare. Everything will depend on the efficiency of the personnel officer.

If you yourself forgot to pick up a certificate for calculating sick leave from your previous place of work, they may call you and offer to correct your mistake - pick up the finished document yourself, or they will send it at your request by mail to your home address.

In any case, for whatever reason you did not receive this document on time, you will need to pick it up, because without it you will have problems processing sick leave. You can lose quite a lot of money without such a certificate.

Information received after accrual of social payments

There are situations when the insured citizen provides documentary information in form 182n after receiving compensation for the temporary inability to perform his work functions. Then the policyholder is obliged to recalculate previously issued cash payments and pay extra, if necessary.

The recalculation period must be less than three years preceding the appearance of the certificate (INFORMATION from the Federal Social Insurance Fund of the Russian Federation “Compulsory social insurance in case of temporary disability and in connection with maternity (question-answer)).

REFERENCE! The employer can verify the financial information noted on Form 182n from the insured's previous place of employment. He draws up and sends a request in writing to the Social Insurance Fund to confirm the declared income.

If the former employer made inaccuracies in the registration, he is obliged to compensate the difference in the overpaid funds. If a false document was provided by the employee himself, then the entire total of insurance payments will be withheld from him.

What does it look like?

The certificate form for accrual of sick leave is printed from the official website of the enterprise by the employee who is responsible for this. This is usually done by an accountant or personnel officer.

The photo below shows a sample certificate from a previous place of work for calculating sick leave:

The 2-year sick leave certificate form consists of three sheets. On the title page there are:

• The name of the document (Help), its description.
• Date of issue and serial number.
• All information about the policyholder (name of the organization, full name of the head, INN, ORGN, passport details, physical address, telephone)
• Your data (full name, address, SNILS)

The next piece of paper contains information about your work activity at this job. The date, month and year you were hired and when you left. A separate line shows the amount of money you earned for each year separately.

The third page shows the days when you were sick, on maternity leave, and also on forced leave with pay.

Next come the signatures of the manager and chief accountant and a seal.

In addition, you may be interested to know:

• What to do if the sick leave falls on a holiday?
• How and to what extent is sick leave paid during vacation?
• Is going to work paid during sick leave?

Rules for registration

The form model was developed and approved in Appendix 1 to Order No. 182n. It is filled out by a special employee who has access to the accounting documentation and reporting of the manager.

The sick leave form must be assigned a serial number and dated.

You will see an example of a sick leave certificate below. The structure of the form has four main sections :

1. Information about the policyholder (the person paying contributions to the Social Insurance Fund):
   the name of the organization (as stated in the Charter), or a separate division, or the full initials of an individual entrepreneur is entered;
2. name of the territorial social insurance body at the place of registration of the policyholder;
3. employer registration number in the insurance system;
4. code of subordination, tax identification number, checkpoint of the employer;
5. actual location of the organization or address of the individual entrepreneur’s place of residence;
6. number of the insurer's communication device.
7. Information about the insured person:

   
   the former employee's initials in full form;

8. passport details;
9. complete information about the place of residence (zip code, state, etc.);
10. SNILS;
11. the period of time of employment with the employer is indicated separately by year for the last couple of years when social security calculations took place.
12. The section reflects all the employee’s monetary profit for the last two years and the current period, from which payments were made to state insurance funds. The results are entered separately for a specific year, starting from the earliest one. They are written in numbers and words in brackets.
    The state has determined monetary limits for calculating insurance payments:
    • 2015 – no more than 670,000 rubles;

    2016 – no more than 718,000 rubles;

13. 2017 – no more than 755,000 rubles.

The annual results specified in this section cannot overlap with the legislative ones.

14. In this paragraph, for each year, starting from the early one, the period when the quitter did not fulfill his job duties is prescribed. The first and last day of unworked time, the number of days and the official reason for absence from work are indicated.

How to fill out a sick leave certificate? The form is filled out manually using a ballpoint pen with a blue or black refill . There is an electronic version of the form that can be filled out. Blots and errors in the form make it invalid. The head of the organization and the chief accountant provide approval. It is sealed with a round seal, which should not hide the signature.

If the insured person does not have a seal, certified copies of the documents established by paragraph 7 of Appendix 2 of Order No. 182n are attached to the paper.

REFERENCE! It is allowed to enter the required number of lines into the form and reduce the font if there is a need for this when filling out (Letter of the Social Insurance Fund of the Russian Federation dated July 24, 2013 No. 15-02-01/12-5174l).

Requirements for filling

The sick leave certificate from your previous place of work must display the real figures of your income during your work at this enterprise. The mandatory filling requirements are as follows:

• Use of technical means (computer, typewriter).
• Must be on the form provided for this purpose.
• If filled out manually, only blue or black ink is used.
• No erasures or corrections.
• Under no circumstances should the seal cover the signatures of the manager and chief accountant and should appear in the lower left corner of the document.

What to do if she is absent?

What should you do when accruing sick pay if you don’t have a certificate from your previous place of work? The employee must draw up an application addressed to the head of this work , where he asks to make a request to the territorial branch of the Pension Fund of the Russian Federation for all payments received at the former place of activity (Appendix 1 to the Order of the Ministry of Health and Social Development of Russia dated January 24, 2011 No. 21n).

The employer is forced to respond and make a written request to the Pension Fund (Appendix 2 to Order No. 21n) no later than two working days from the time of its receipt (Appendix No. 3 to Order No. 21n).

The information provided by the Pension Fund will be the basis for calculating social insurance payments.

Document No. 182н, like any other, is issued directly to the employee who requests it. This is regulated by the articles of Chapter 14 of the Labor Code of the Russian Federation “Protection of employee personal data.” The transfer of papers to third parties occurs with the written permission of the citizen (Article 88 of the Labor Code of the Russian Federation).

Filling procedure

All certificates from work for calculating sick leave are filled out in the same way and almost the same requirements apply to them.

1. The column about the policyholder is filled in with the most complete information . The full name of the enterprise, last name, first name and patronymic of the manager, his registration number, Taxpayer Identification Number, address where the organization is located, telephone number are indicated.
2. In the column “Data about the insured person” there is information about the person for whom this certificate is being prepared . It also needs to be filled out completely.
3. The period of work is the next column . An extract is made for the last two years worked at this enterprise, indicating the full dates (day, month, year).
4. The fourth column must indicate all the days when the worker was on sick leave or was forced not to work. Each period must have the correct name “temporary disability”, “maternity leave”, etc.

Attention! A prerequisite for filling out the third and fourth sections of the certificate for accruing sick leave is the availability of order numbers related to this event (hiring, nursing leave, bonuses).
All amounts must be recorded in numbers and transcribed in words. The certificate must be stamped with a round, wet stamp. It must be placed so that it does not overlap the names of those who signed this document.

Basic errors when filling out

Errors are rare in the first sections of the help. The largest number of them usually occurs in the third and fourth blocks concerning calculations. What you need to pay attention to when filling out:

• no need to pay amounts for which insurance premiums were not calculated;
• take into account maximum and minimum income limits;
• it is necessary to take into account the employee’s income received for combination work;
• It is mandatory to indicate income received for part-time work;
• carefully calculate the number of days actually worked.

How to prepare a certificate for calculating disability benefits

As already mentioned, the certificate does not have a legal form. The accountant writes it out arbitrarily.

The required attributes present on this document are:

• The name of the company, or a stamp that confirms that the employee works for this company;
• Last name, first name, patronymic of the patient;
• Number of certificate of incapacity for work;
• Number of sick days;
• If this is a continuation of the disease, then the number of the initial sick leave is indicated;
• A table taking into account the employee’s income for the two previous years;
• Calculation of average daily earnings;
• Calculation of the amount of benefit for sick days;
• Seal of the organization;
• Accountant's signature.

You can specify the length of service and the percentage of average salary at which benefits are calculated.

The procedure for calculating sick leave benefits using examples

1. The employee provided a certificate. The employee goes on leave under the BiR for 140 days from February 1, 2021. The calculation period includes 2021 and 2017, during which she worked for another company, according to the employment record provided to her. The employee provided the employer with certificate 182n. According to this certificate, the employee’s income during the billing period was 800,000 rubles. There are no periods that should be excluded from the calculation. Let's calculate maternity payments: 800,000 / 731 x 140 = 153,214.77 rubles.
2. The employee did not provide a certificate. Let's assume that in the first example the employee did not bring the certificate. In this case, the calculation is made based on the minimum amount of labor. In 2021 it is equal to 9,489 rubles. Accordingly, 9,489 rubles x 24 months/ 730 days x 140 days = 43,675.40 rubles.

Important! An employee can provide a sick leave certificate after receiving benefits. He has the right to do this for 3 years. In this case, the benefit paid will have to be recalculated.

1. The employee provided a certificate after payment of benefits. In this case, the employee’s benefit will have to be recalculated. The employee was given sick leave for 10 calendar days. Moreover, his work experience is 5 years, which means that he needs to pay sick leave 60% of the average salary.

The employee has been working at his current place of employment since April 1, 2017. In 2021 he worked for another company. The calculation period is taken to be 2021–2021. In this company, the employee’s salary was 550,000 rubles. The employee did not provide a certificate for 2021, so the calculation is made based on income at the current place of work:

550,000 / 730 x 60% x 10 days. = 4,520.55 rubles

After the employee was paid the benefit, he brought a certificate for. According to the certificate, in 2021 the employee was accrued 700,000 rubles, and in 2021 - 150,000 rubles.

The new benefit amount will be:

(700,000 + 150,000 + 550,000) / 730 x 60% x 10 days. = 11,506.85 rubles

The employee will need to accrue benefits in the amount of 6,986.30 rubles (11,506.85 – 4,520.55).

Receiving benefits directly from the Social Insurance Fund

Such programs are currently operating only in a number of regions. The payment comes directly from the Social Insurance Fund; the stage of interaction with the employee is skipped. The pilot project has so far been extended until 2020.

The proof documents will be as follows when paying benefits for temporary disability:

1. A copy of the sick leave certificate, if the information is transmitted on paper.
2. Application for payment.
3. A document calculating the average daily amount of remuneration for the two previous years.

Payments are made a maximum of 10 days after the Social Insurance Fund has received the relevant documents. The employer is responsible for their transmission, including in electronic form.

There are other situations when payments are received directly from the Social Insurance Fund:

• If there are not enough funds in the enterprise’s turnover for payments. Or when accounts are seized.
• When working with insured persons without an employer. For example, this applies to citizens who voluntarily transfer insurance premiums.
• If the employer company has gone through the liquidation procedure.

FSS Order No. 578 of 2021 approved the application form that must be completed when paying benefits.

In what cases are payments made according to the minimum wage?

Regardless of what the certificate for calculating sick leave states, payments at the minimum wage are also made in the following cases:

• if the patient received an illness or injury due to intoxication (alcohol, drugs or toxic);
• if the patient did not appear for examination or examination for unjustified reasons;
• if the patient violated the hospital regime.

Minimum wage payments are accrued from the day the violation was recorded. Only a doctor can record a violation (a special note is made about this on the sick leave).

Where to get certificate 182n

This document can only be obtained from your former employer. If this is not possible due to liquidation, bankruptcy or other reasons, the missing information about earnings and the deductible period must be requested from the Pension Fund.

IMPORTANT . An employee does not have the right to submit a request to the Pension Fund on his own. He must write an application in the form approved by order of the Ministry of Health and Social Development dated January 24, 2011 No. 21n. He submits this application to the new employer, who, in turn, makes a request to the fund. This procedure is given in Part 7.2 of Article 13 of the Federal Law of December 29, 2006 No. 255-FZ.

Do I need to take a 2-personal income tax certificate?

This is another document where they write about wages during a particular accounting period. Typically the documentation contains the following information:

• Accrued wages.
• The tax base.
• Provided deductions.
• Accrued and paid taxes on income.

The need for forms appears when receiving deductions for new jobs. You need to write a statement and provide paper for the issue to be resolved.