Calculation of average earnings for an employment center: formula, rules, sample

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

Any citizen of Russia can be in the status of unemployed. No one is immune from dismissal due to redundancy as a result of the liquidation of an enterprise or position, from dismissal by agreement of the parties due to changes in working conditions or disagreements with management, and simply when changing jobs on their own initiative.

A temporarily unemployed citizen can register at the employment center not only to find a new job, but also to receive cash benefits.

To obtain the status of unemployed and apply for benefits, a number of documents will be required, of which the main one that determines the amount of monthly payments is a certificate with the calculation of average earnings for the employment center.

Where can I get a certificate from the employment center

Employer issues upon dismissal of an employee:

• work book;
• 2NDFL certificate;
• certificate 182n.

At the written request of the former employee, the employer is obliged to issue any certificates andcertified copies of documents that determined his relationship with the applicant.

Thus, in order to obtain a certificate with the calculation of average earnings for the employment center, a citizen should apply to a former employer.

The application form can be arbitrary. A sample is shown below.

Reference to the employment center: basic details

The current legislative acts do not establish a single form of certificate of average earnings for three months. It is necessary to apply for unemployment benefits.

Employers have the right to draw up a document in any form, while the salary certificate, a sample of which is given below, must contain the following data:

• company name (organization, enterprise);
• address (legal and actual);
• TIN of the organization (enterprise);
• Full name (of the person to whom the certificate is issued);
• period of work in this organization;
• data for calculating average monthly earnings.

The certificate is endorsed by the head and chief accountant, sealed for financial documents.

Filling out the document is allowed in one handwriting and ink of the same color, corrections in the certificate are certified in the prescribed manner and sealed.

Some employment centers offer their own reference forms to fill out.

Forms of the employment center are issued to applicants to provide their former employers with information about the averageearnings.

The following is a sample free form reference.

Recommendations of the Ministry of Labor of the Russian Federation

Despite the absence of an approved certificate form for calculating average earnings for an employment center, by Letter of the Ministry of Labor of the Russian Federation No. 16-5v 421 of 08/15/16, a certificate form for determining the amount of unemployment benefits was proposed for use.

Below is a salary statement based on the model recommended by the Ministry of Labor.

When calculating the average salary for an employment center, the employer must follow the rules of the Procedure for calculating the average monthly salary, determined by the Decree of the Ministry of Labor of the Russian Federation No. 62 of 12.08.03.

What income should be included in average earnings

When filling out a certificate, questions often arise: "what types of accruals to include", "are vacation pay included in the calculation of average earnings", "what is considered a billing period", etc.

The regulation on the calculation of average earnings contains the basic rules:

• the billing period is three months (calendar) before the month of dismissal;
• all accruals are taken into account, determined by the regulation on remuneration in this organization (regardless of the source) in the billing period;
• monthly premiums are taken into account in the month of accrual;
• quarterly bonuses - in proportion to the monthly part in each month;
• annual bonus, lump sum payment forlength of service, other lump-sum payments for the working year preceding the dismissal - in the amount of one twelfth for each month in the billing period and does not depend on the month of accrual;
• if the time in the billing period is not fully worked out, then all remuneration and bonuses (except monthly ones) are taken into account in proportion to the time of actual work.

Which incomes are not included in average earnings

Not all income received in the billing period is accepted for calculating the average earnings for the employment center:

• calculation does not take into account accruals of a social nature (anniversary bonuses, material assistance);
• accruals at the expense of the Social Insurance Fund, sick leave payments, maternity leave, childcare benefits up to one and a half and three years;
• reserved in full or in part average earnings under the legislation of the Russian Federation (another annual leave, additional (study) leave, compensation payments upon dismissal for unused vacation days, redundancy, etc.);
• payment for additional days of rest to care for people with disabilities from childhood and children with disabilities;
• payment for downtime due to the fault of employers or for reasons beyond the control of employees and employers.

What time is excluded from the calculation period

In the billing period (three calendar months before the month of dismissal from the first day to the first) are not counted:

• days of temporary incapacity for work, days of maternity leave, days of parental leave up to one and a half and threeyears;
• days of annual leave, unpaid leave, study leave;
• days of rest for the disabled from childhood and disabled children;
• days on which the employee was released from work, but at the same time he was paid the average salary in full or in part;
• days of rest that were provided to the employee for previously worked time;
• days of a strike, if the employee did not participate in it, but was unable to start work because of this event.

Be careful: the billing period includes days of absenteeism and the time of participation in strikes at the personal request of the employee.

Average earnings formula

When compiling a certificate, you should use the following formula for calculating average earnings for an employment center (it is defined in clause seven of Order No. 62).

Attention!

If an employee worked on a shortened working week or a shortened working day, then when calculating the average daily wage, the amount of salary that was accrued for the billing period should be divided by the number of working days according to the working week calendar (five or six days).

Calculation example

Let's consider a sample calculation of average earnings for a job center.

Employee quits March 11, 2017.

In the organization, monthly bonuses are accrued and paid along with wages.

Bonus (annual) based on the results of the previous year was paid in January 2017.

In DecemberIn 2016, the employee was on regular leave from 12/15/16 to 12/31/16

In January, the employee was sick (sick leave from 2017-26-01 to 2017-29-01).

Month	c/fee in RUB	Month. prize	Apartment prize	Annual prize	Otra- bot. days	Quantity days near- reaping workout
December 2016	8000	3500			10	23
January 2017	14000	4500		16000	12	16
February 2017	22000	6000	8000		19	19
Total	44000	14000	8000	16000	41	58

According to the average earnings calculator:

Calculate the amount of the part of the quarterly and annual bonus, which will be taken into account in average earnings:

• 8000 (quarterly premium) + (16000 (annual premium): 12) x 3=12000 - the sum of the quarterly premium and 3/12 annual.
• 12000:58 (planned number of working days) x 41 (actual number of working days)=8482.78 rubles.

2. Average monthly earnings:

• (44000 + 14000 + 8482.78): 41 x 19.33=31344.18 rubles.
• 19.33 - the average monthly number of days of work according to the five-day week calendar for December, January,February (58: 3=19.33).

Difficult cases

Let's consider cases when an employee had no paid working days in the billing period. How to determine the average monthly salary for determining unemployment benefits?

We offer a small cheat sheet.

Example:

The employee was ill from April 21, 2016 to September 30, 2016, and has sick leave during this period. Fired October 21, 2016. There were no working days in the billing period to determine the average earnings (July, August, September). According to the rules, the average earnings are calculated based on the amount of earnings for the period preceding the working period and equal to the calculated one. In this case, these are three calendar months that preceded the onset of temporary disability: January, February, March.

Example:

Employee quits on October 24, 2016. He has been with the organization since October 01, 2016. That is, he worked less than a month. For a full working month, he was given a salary of 28,000 rubles. The employee worked 17 working days out of 21 according to the plan.

Average earnings for reference to the employment center will be:

28000: 21 x 17=22666.67 rubles.

Important:

• if the dismissal is issued on the last day of the month, then this month can be included in the billing period, but only if the average salary of the employee is higher;
• if for one month in the billing period two monthly bonuses are accrued for the same success (performance indicators), thento calculate the average, you need to take a large premium;
• if an employee worked in the organization for a part-time period for which bonuses are accrued, but they were accrued in proportion to the time actually worked, then the amount of the bonus should be taken into account in full when determining the average monthly salary.

Conclusion

Certificate from the last place of work on the average monthly salary for the employment center is an important document on which unemployment benefits are calculated. Its preparation must be treated with due attention and responsibility. The examples and tables in the article will help you fill out this document correctly.

Good luck to everyone in your work!