How to obtain a certificate for calculating sick leave

In what case is it issued?

The certificate is issued by the accounting department of the former employer and transferred to the accounting department at the new place of work.

An employee who has broken his employment relationship with his employerThe certificate is issued on the last day of work along with the required documents (work book, 2-personal income tax, etc.)
Dismissed employeeAt any time after dismissal, if the accounting department did not issue such a certificate on the last day of work. Form 182n is prepared three days after receiving an application from a former employee.

Regardless of the time of registration, the former employer has no right to refuse to issue a certificate. Even if you apply again.

The finished document is prepared in one copy, but can be made in several originals at the request of a citizen.

Gaidurov resigned from Faience LLC in May 2022. Among the documents that were given to him upon dismissal, there was no form 182n. At his new place of employment, he was asked for a certificate. Gaidurov turned to his previous employer with an application to provide him with 182n. The accounting department handed over the finished document three days later.

Documents upon dismissal

For all resigning employees, regardless of the reason for termination of employment, the employer is required to provide the following documentation:

Mandatory On request
  1. Work book with a record of dismissal.
  2. Certificate of average earnings upon dismissal (form 182n).
  1. Information on form 2-NDFL.
  2. A copy of the manager’s order or instruction on termination of the employment contract.
  3. Form SZV-K, SZV-M and others.
  4. Information on accrued insurance premiums for the entire period of insurance coverage.

IMPORTANT!
Generate information about your salary in a unified document form approved by Order of the Ministry of Labor of Russia dated April 30, 2013 No. 182n. Information in form No. 182n is generated for the period worked in the current year, as well as for the two previous calendar years.

Regulatory regulation

Order of the Ministry of Labor and Social Protection of the Russian Federation dated April 30, 2013 N 182n (as amended on January 9, 2022) The document determines the need for the developed form, the procedure and basic rules for filling it out.
Labor Code of the Russian Federation (Labor Code of the Russian Federation) – regulation of labor relations, definition of the concepts of average earnings, forms of remuneration, part-time employment and other things
Tax Code of the Russian Federation
Law “On Accounting” - regulation of the reflection of accounting transactions related to the payment and calculation of benefits and other things
Other regulations, local regulations of companies

To begin with, we advise you to familiarize yourself with the Order of the Ministry of Labor - this is the primary source of form 182n. Study the correctness of filling out the document and the legal requirements.

When an employee received benefits and then brought a document

Sometimes an employee forgets to bring the document right away or did not request it from the accountant because he did not know the name of the certificate for calculating sick leave from his previous place of work - this is the document in Form No. 182n about average earnings. He has the right to bring it later and contact the employer with a request for recalculation. The employer has the right to obtain information about work experience and earnings from the Pension Fund. At the employee’s request, a request is sent to the fund, and the employer uses the information already received from the Pension Fund to calculate compensation for temporary disability.

Another situation is that a person has lost a previously provided document. In such a situation, employees bring a previously made scan of a certificate from a previous place of work to calculate sick leave, but they are not required to accept such a document. To calculate sick leave, you must request the original document in form 182n. The number of requests to an employer for work-related documents is not limited by law (Article 62 of the Labor Code of the Russian Federation).

IMPORTANT!

Previously paid benefits will have to be recalculated if the employee's average earnings are higher than the value previously used. In any situation, if the employee submitted the document after receiving the funds, the employer is obliged to recalculate within 10 days after receiving the document.

This rule applies to sickness benefits paid in the last 3 years before receiving a request from the employee who provided information about the length of service and earnings received. Correction of the amount of benefits paid earlier is not provided (Part 1, Article 14, Part 2.1, Article 15 of Federal Law No. 255 of December 29, 2006).

Here is another example of calculating sick leave with a certificate from a previous place of work using form No. 182n, which Klubtekaeva K.K. (from the example given above) brought later. Average earnings for 2022 reached 380,000 rubles, for 2022 - 400,000 rubles.

Recalculation is done as follows:

Disability benefit = 380,000 + 400,000 / 730 x 15 = RUB 16,027.40

The additional payment will be: 16,027.40 - 5917.80 = 10,109.60 rubles.

If the benefit has not yet been issued to the employee, then you only need to correct the information. If you have already transferred, then you need to recalculate and pay the missing amount.

Basic rules for filling out the document

A certificate is drawn up using the form from Order 182n of the Ministry of Labor and Social Protection. You can download the form for free on the Internet, the sample is valid for both 2022 and 2022.

Compiled in both written and electronic form.

If the certificate is in writing:

  • print the template;
  • fill out the information only in black or blue pen ink;
  • Please provide information in legible handwriting.

Not allowed:

  • two-side print;
  • corrections, blots, use of proofreaders;
  • strikethroughs, underlines;
  • Forms with marks during printing (stripes, stains, ink stains) are not accepted.

When filling out a document electronically, double-sided printing, corrections on a completed document, and printing defects are also not allowed.

If you notice an error, inaccuracy or typo, fill out the document again (if you wrote it by hand) or correct it on the computer and print a new copy.

Important! The company seal is not required, but if there is one, it must be placed in a special place.

Nuances of filling out the certificate template

The document has a unified form. Employers are not authorized to make changes or additions to its structure. The data to be reflected in the form is taken from accounting registers and reporting. Certificate 182n (sample 2022 can be downloaded for free) can be filled out manually or on a computer. If the accountant fills out the form by hand, only a ballpoint pen with blue or black ink is allowed.

Certification of the document is carried out using a seal (if available). The rule is enshrined in clause 7 of Art. 2 of the Law of December 26, 1995 No. 208-FZ and the Law of February 8, 1998 No. 14FZ in paragraph 5 of Art. 2. Also, some employers attach to the certificate a set of supporting documentation (certified copies):

  • a form justifying the signatory’s authority to endorse documents without a power of attorney from a legal entity;
  • if the signatory acts on the basis of a power of attorney, then you will need a copy of the power of attorney to endorse the certificate and documents confirming the powers of the principal;
  • certificate 182n (the form can be downloaded for free on the Internet) is supplemented by a document identifying the individual;
  • a certificate documenting the fact of passing the state registration procedure as an individual entrepreneur (if the employer was an individual entrepreneur).

The hired employee can provide not the original earnings certificate at the new place of work, but a copy of it. A certificate in form 182n can be submitted to the accounting department in the form of a photocopy or scanned copy. The employer takes into account the data contained in it, provided that the copy is certified in accordance with the norms of Part 7.1 of Art. 13 of the Law of December 29, 2006 under No. 255-FZ:

  • Notarized form of certification is allowed;
  • it is possible to affix a certification and signature by the former employer who issued certificate 182n (its sample is unified).

An example of filling out a certificate on form 182n

Let's take a closer look at how certificate 182n is filled out in 2019, where you can do it for free. Below you can download a completed sample.

The certificate consists of four blocks of information, which are filled out by the executor. At the top of the certificate the date of issue is indicated and a number is assigned.

  1. A block of information about the policyholder – in fact, about the hiring company. Standard information is indicated here: company name or full name (for entrepreneurs), information about the insurer, and the legal address of the organization itself. The numerical value indicates the subordination code, taxpayer number and checkpoint.
  2. The second block is devoted to data about the insured person - in fact, about the employee. In this case, personal identification information is filled in. Information is taken from the passport (full name, number, series, full residential address). At the end of the block, the number of the insurance certificate and the periods of work of the dismissed person in the company are indicated.
  3. The third block contains an indication of the average salary for the last two years before dismissal. Amounts are entered in numbers and in words; the words “ruble” and “kopeck” are not abbreviated.

The third section on Averkov’s salary will look like this:

for 2016: 325,000.00 (three hundred twenty-five thousand) rubles;

for 2022: 425,022.50 (four hundred twenty-five thousand and twenty-two) rubles and fifty kopecks;

for 2022: 500,000.70 (five hundred thousand) rubles and seventy kopecks.

4. In the fourth block, periods of illness, maternity leave, releases with or without payment of salary, and terms of care for the sick are indicated.

The information is given as follows:

  • year;
  • how many calendar days this year fell during this period;
  • name of the period (sick leave, maternity leave, etc.).

At the end, the form is certified by the chief accountant (if there is one on staff) and signed by the manager. To do this, the full name, signatures are put, and a seal is affixed if the employer has one.

By the way! You can add additional lines as you fill out the paper.

Sample salary certificate


This document is drawn up on the organization’s letterhead or the header must contain the name of the company in accordance with the registration documents, its tax identification number and checkpoint, full address, and contact phone number.
The income certificate must have a registration number, which must be recorded in a special register or in the journal of outgoing correspondence, and the date of preparation.

Next, write down your full name. employee (position, if necessary), and the period for which information is filled out.

After this, the monthly breakdown of the employee’s income is indicated. If necessary, the tabular part of the certificate can be expanded with additional columns: take-home pay, withheld personal income tax, etc.

The accountant must summarize the total indicators and display the average monthly salary, which it is advisable to write down in words.

In the certificate you can write down the basis for its preparation. This document must contain information where it is being submitted. In exceptional cases, you can indicate “Issued for presentation at the place of request.”

The salary certificate must be signed by the director and chief accountant of the company. It must be certified by the company's seal.

Basic errors when filling out

In addition to errors associated with indicating general data on the organization and the employee, errors in calculations, indicating periods of work and amounts of earnings are common.

Accounting often makes mistakes:

  1. Does not take into account the earnings of an employee who also works part-time at the company while caring for a child. Also, such a period is often not indicated in section 4.
  2. The amount of earnings is calculated incorrectly. The certificate includes only the salary on which insurance premiums are calculated.
  3. The earnings limit for which insurance premiums are calculated is revised annually. Income above this limit should not be reflected in the certificate.
  4. Incorrect reflection of work periods.
  5. Errors associated with drawing up a certificate for an employee who was employed or transferred to part-time work. This earnings also count.
  6. There is a stamp on the paper, but it obscures the signature or information. Because of this, the information becomes unreadable.

After receiving certificate 182n, check the correctness of preparation and take into account the listed errors.

When do you need a certificate of average earnings?

Naturally, a certificate is required for a bank loan. However, other organizations may also require it:

  1. For the embassy . If a citizen is going to obtain a visa to enter another country, he needs to confirm his financial reliability. In addition, representatives of a foreign state must be sure that you are going to return home. Among other things, this is confirmed by the presence of a stable income and permanent work in the homeland. Naturally, the person who has a large income is more likely to receive a visa. The key to obtaining a visa is to provide a certificate of income in the established form. Countries included in the Schengen area adhere to general rules. However, different embassies may have different requirements.
  2. For maternity leave . It is worth noting that while on maternity leave, a woman has the same rights as other employees. Therefore, at any time he may require a certificate of income. Maternity leave must be paid, but the amount of payments directly depends on wages. This takes into account the average daily earnings, the billing period, and the duration of maternity leave. A young mother should receive 40 percent of the average salary.
  3. For the employment center (labor exchange) . Regardless of the reasons for which a person is left without work, he can register at the labor exchange, receiving the status of an unemployed citizen. At the same time, he has the right to receive benefits. However, the amount of this benefit depends on the salary that was accrued to him at his previous job. As a rule, there is enough information here for the last three months of work.
  4. For social security subsidies . In a social state, which is the Russian Federation, every citizen, finding himself in a difficult situation, can hope for support. The social service can assign benefits, allowances, and compensation for housing and communal services. As a rule, this is possible if the cost of living is higher than his income. Naturally, to do this, you will need to bring a document confirming your low salary to the social security authorities.
  5. For the court . During legal proceedings, the court may require a document confirming the income of the participants in the process. Most often this is associated with proceedings regarding alimony payments, division of property, preservation or deprivation of parental rights. Taking into account the information received from representatives of both parties, the court makes a fair decision.

Where can

Certificate form 182n can be downloaded for free on the Internet. So that you don’t waste time searching, we have added a sample to our website. This is the official form that you can download for free.

Note that the form of the certificate has been fixed by order of the Ministry of Labor and Social Protection since 2013. Since that time, changes have been introduced to the regulatory document only once - in January 2022. The changes did not affect the structure of form 182n. In general, the certificate distinguishes between the periods until December 31, 2016 and from January 1, 2022. This is due to the fact that the insurance was transferred to the Federal Tax Service. Some footnotes on the document itself have also been corrected.

182n as a certificate will be needed by any citizen who changes his place of work. In case of loss of ability to work (going on maternity leave, etc.), it is based on this certificate that the accounting department at the new place will make sick pay accruals.

The article is over – are there any questions left? Ask them to our lawyer in a free chat.

Let's sum it up

  • Certificate 182n confirms the employee’s earnings and period of work for the last 3 calendar years. It is necessary for calculating benefits for temporary disability, pregnancy and childbirth, and parental leave for up to 1.5 years.
  • The document is issued along with the work book upon dismissal of the employee. If an employee has written an application for a certificate after dismissal, the form must be issued within 3 working days.
  • For reference 182n, a special form has been developed, which is mandatory for use.
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