182n, reference. Wage statement for 2 years: sample

Law No. 343-FZ of December 8, 2010 prescribes the calculation of payment on sheets of temporary incapacity for work, in connection with pregnancy and childbirth, benefits from the Social Security Fund for childcare, based on the average daily earnings for 2 years that preceded the year of the beginning of the insured event .

If the employee works at the enterprise for a long time (more than two years), then the information for the calculation of sick lists is stored in the accounting department, and he does not need to worry: the calculation of the average daily earnings for payment will be correct.

If the employee leaves, then he will need information on earnings to calculate the payment of insurance claims at a new job. The form reference 182n contains this data.

How to get help 182n

On the day of dismissal, the employer together with the work book must give the employee:

• Reference 2NDFL (on the accrued and withheld income tax).
• The certificate of SZV-STAGE (issued from 2017, contains information on the length of service in the year of dismissal).
• Form 182n (the certificate contains data for the calculation of payment of insured events).

On the day of dismissal, the employer must pay the employee a final wage calculation and compensation for unused vacation.

All references must include all final charges, including compensation.

If, for any reason, the document was not received upon dismissal, the employer must give it to the discharged employee at any time. You can apply for help.

The application form is presented below.

What is reference 182n needed for?

The help under form 182n is intended for transfer to the new employer at the device on other place of work.

This document confirms the amount of payments received for two years, which preceded the year of dismissal and for the current year prior to the day of dismissal from this employer.

In the certificate, only those accruals for which insurance is charged in the FSS are indicated.

182n (certificate) contains information on the number of days of incapacity for work due to illness or maternity and the periods of preservation of average earnings, if there were no assessments on it.

According to this certificate, when an insured event occurs, the allowance will be calculated (it calculates the average daily salary for the calculation of the allowance).

Terms of Reference 182n

The wage reference 182n provides the following information:

• Information about the employer (the insured).
• Data on the employee (insured person).
• The amount of salary and other charges included in the base for payment of contributions to the FSS for periods of work for this employer.
• Number of calendar days of illness, leave to care for a child up to 1.5 years, maternity leave. The periods of the employee's release from work are indicated with the preservation of the average earnings, if there were no assessments on it.

Data on the insured (employer) must contain:

• Full name of the enterprise, organization, FE. Abbreviations are not allowed even in specifying the form of ownership.
• Full name and number of the branch of the FSS (territorial office where the employer is registered).
• Employer's registration number in the FSS, TIN, CAT.
• Actual address of the employer, phone.

Information about the insured person (employee):

• Full Name.
• Data on the passport.
• Place of residence (address).
• SnilS.
• Period of work for this employer.

The certificate is signed by the head of the enterprise and the chief accountant. Signatures are decrypted and sealed.

The composition of earnings in the form of 182N

The salary certificate 182n contains the total income for each year (calendar) work at the given enterprise in chronological order.

The document specifies only the accruals included in the base for payment of contributions to the FSS.

Based on this rule, the certificate does not specify:

• Charge on the sick list: at the expense of the FSS and three days at the employer's expense;
• Payment of maternity leave;
• Childcare allowances up to 1.5 and 3 years;
• One-off childbirth allowances;
• The allowance of those who got up early in pregnancy to register;
• Benefits for burial;
• Severance pay, if its amount does not exceed threefold (for workers in the Far North - six-fold) average monthly earnings;
• Material assistance up to four thousand rubles per calendar year;
• Material assistance for burial;
• Financial assistance for the birth of a child;
• Payment for services under GPC contracts and copyright agreements;
• Some other payments.

The base for calculating benefits for insured events is determined in accordance with Article 422 of the Tax Code of the Russian Federation (from 2017), Article 9 of the Federal Law of July 24, 2009, No. 212-FZ (until January 1, 2017).

Attention: all accruals for which contributions to the FSS are assessed are taken into account, even if they are not specified in the Regulation on labor remuneration in the enterprise.

Earnings in the form of 182N: restrictions

For each year there is a maximum amount of earnings with which fear is paid. Contributions to the FSS.

The limit amount is indicated in reference 182n if the amount of annual earnings exceeds the established limit.

For example:

• In 2015, the salary limit is 670,000 rubles.
• In 2016, the limit is 718,000 rubles.
• In 2017 - 755 000 rubles.

Example:

Employee Ivanov PP:

In 2015, earned 680000 rubles, with which contributions were paid to the FSS.

For 2016 - 720000 rubles.

Reference 182n will show:

2015 670000 rub. 00 kop. (Six hundred and seventy thousand rubles 00 kopecks)

2016 year 718000 rub. 00 kop. (Seven hundred and eighteen rubles 00 kopecks).

Employee Melnikov NP Earned in 2015 488155 rubles 16 kopecks,

For 2016 - 528,000 rubles 25 kopecks.

In reference 182n is reflected like this:

2015 488155 rub. 16 kop. (Four hundred and eighty-eight thousand one hundred and fifty-five rubles 16 kopecks)

2016 528000 rub. 25 kop. (Five hundred and twenty-eight thousand rubles and 25 kopecks).

Form 182n: sample design of the first and second section

Example: reference 182n issued on the dismissal of Ivanova Elena Vladimirovna. She worked in the organization "Alpha" from 01/01/2015 to August 28, 2017.

The first section contains information about the organization "Alpha".

The second section provides information about Ivanova Elena Vladimirovna.

Help 182n (form) is made as shown below.

Form 182n: sample design of the third and fourth section

For the period of work in the organization Ivanova E.V. The following remuneration was accrued for labor, which is subject to insurance contributions to the FSS:

• 2015 - 200,000.00 rubles
• 2016 - 300 000,00 rubles
• 2017 - 80 000,00 rubles

In 2015, from March 15 to March 31, Ivanova EV Sick, she was given a sick leave.

Filling in Help 182n (third and fourth section) is done as shown below.

Help 182 n: can I replace the form 2NDFL

An employee who has not received a certificate from the previous employer 182n on the amount of wages for two years prior to the year of dismissal is accepted into the organization. However, he has references in the form of 2NDFL for these years.

Is it possible to use income information from this reference for the calculation on a sick leave sheet?

No you can not. In this case, the sick leave sheet will be calculated from the minimum wage.

The employee has the right to write an application with a request to send an inquiry to the Pension Fund.

The employer who pays the allowance for insured events must apply with the request to the territorial body of the Pension Fund of the Russian Federation to obtain information about the earnings and other payments of the employee of interest on the basis of personalized accounting. After the received answer the calculation on the sick-list should be corrected.

Form 182n: the employer doubts

The income statement (182n) can be verified. The employer has the right to apply to the territorial agency of the FSS for confirmation of the information specified in the submitted document. For this purpose, a request must be sent to the FSS branch at the location of the employer who issued the certificate. It can be presented in person, by mail or through communication links using an electronic signature.

If the unreliable information was indicated by the employer who issued the certificate, then he is obliged to reimburse the amount of excessively paid benefits.

If the employee has provided a false certificate, then he is paid the amounts paid on the sheets of incapacity for work.

Help 182n: "decrees"

The employee, being in the decree, worked a shorter working day. Then in reference 182n in section 3 the amount of monetary remuneration that was included in the base of insurance premiums is indicated. Section 4 specifies the number of days (calendar) during which she was on maternity leave, taking care of the child (despite the fact that she was working on the conditions of a shorter working day at the time).

For the payment of sickness and maternity sickness and for calculating a childcare allowance up to 1.5 years, a woman has the right to replace the two years preceding the occurrence of these insured events with other years where earnings were higher. Help 182n needs to be given in the form that is currently used. In this case, the maximum amount should not exceed the base for the present.

Attention: if the organization is liquidated, the employees on maternity leave must receive a certificate of earnings for twelve calendar months prior to the month of dismissal during the decree (the month of the childcare leave). The benefit in this case is calculated from the average daily earnings, calculated as follows: earnings for twelve months are divided by 29.3 and by 12 (as for ordinary vacation).

The approved form of such a certificate is not. The accountant must compile it in an arbitrary form. The certificate should indicate the income for the months that participate in the base for calculating the payment of leave, rather than benefits.

Help 182n: the nuances

If the organization pays contributions to the Social Insurance Fund at zero tariff, the reference still indicates the amounts included in the base for payment of contributions (even if they are zero).

If the employee submitted a copy of the certificate of 182n from another employer instead of the original, then such a certificate of income can not be used to calculate payments for insurance cases. A copy of the document must be certified in due course.

The reference for the sick leave sheet 182n is not given to employees working under civil service contracts. Payments under the GPC contract do not accrue insurance premiums in the Social Insurance Fund. "Negotiator" is not an insured person, the paid sick leave is not for him.

Section 4 of the certificate 182n is only filled in if the employee had paid sick leave, maternity leave, childcare for up to one and a half years, release from work with pay (unless insurance premiums were paid to the FSS).

Conclusion

Wage reference 182n is an important document. The employer must take full responsibility to fill it. The organization is responsible for the inaccurate data in the certificate. And also the timely payment of the sick leave sheet to the former employee depends on the correctness of the filling and the timely issuance of the certificate.