Document year: 2019
Document group: Help
Document type: Help
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One type of confirmation of the solvency of employees is a free-form income certificate. The 2022 sample remains unchanged. There is no single standard for paper confirmation, but there are a number of requirements that apply when drawing up the document.
The paper confirms not only income, but also the frequency of receipt, permanent place of work and period of employment. This document is used for submission to various institutions.
The income certificate is made in the established forms, which are registered by the Resolutions and Orders of the authorities. Also, such a document can be made in free form, taking into account the inclusion of mandatory clauses. Such a certificate has legal force; it simply makes it possible to bring a document if the employer refuses to provide a standard sample, or such certificates are simply not issued.
Let's take a closer look at the type of document flow, where you can get it and under what conditions, as well as instructions for filling out and basic rules.
Get ready for thoughtful reading and read the article to the end: free-form income certificates are offered for free.
Types and features of certificates
To obtain reference information from the employer for submission to various institutions, the employee must write a written application. Also indicate what specific information should be reflected in the document, for what period, and for what purposes the specified information will be used. You don’t have to specify a specific goal, then the performer will simply write “at the place of requirement.”
Important! The sample and information provided will depend on the information requested and the institution to which the certificate is submitted.
In general, certificates from the employer about income from the employer can be divided into two types:
- certifying the citizen’s time of work (in general, and at the current place of employment), his qualifications, and position. Additionally, they may indicate information about the level of education and the institution in which the employee studied;
- certifying his earnings for the last period. Usually this is three or six months.
Regardless of the form and purpose, the paper must contain the company details, general information about the employee and his identity document. Due to the fact that the document contains personal information that cannot be disclosed to outsiders, the employer is required to draw up a written statement.
Information about the employee is filled in based on the company’s primary and accounting documents:
- personal affairs;
- work books;
- pay slips;
- tax returns and others.
Often, established samples of income certificates 2-NDFL, 3-NDFL, form 182n, certificates in the form of the institutions for which they are drawn up (in the bank form) or in free form are used.
Legal and information support
Law number | Title, notes |
FZ-255 (December 29, 2006) | “On compulsory social insurance in case of temporary disability and in connection with maternity” |
Order of the Ministry of Labor of Russia dated April 30, 2013 N 182n | “On approval of the form and procedure for issuing a certificate of the amount of wages, other payments and remunerations for the two calendar years preceding the year of termination of work (service, other activities) or the year of applying for a certificate of the amount of wages, other payments and remunerations...” |
Decree of the Government of the Russian Federation of August 20, 2003 N 512 | “On the list of types of income taken into account when calculating the average per capita family income and the income of a citizen living alone to provide them with state social assistance.” It approves a list of types of income that are taken into account when recognizing a person as low-income and providing him with social assistance. |
FZ-44 (04/05/2003) | “On the procedure for recording income and calculating the average per capita income of a family and the income of a citizen living alone in order to recognize them as low-income and provide them with state social assistance” |
Federal Law-178 (07/17/1999, last edition dated 04/01/2019) | “On state social assistance.” |
In various legislative acts you can find information on issuing a certificate, recognizing persons as low-income, and paying them benefits.
In what case does it apply?
The certificate is requested by various institutions, authorities, courts, bailiffs and others in order to:
- Confirm the officiality of income, its size and stability of income;
- Find out about the citizen’s work experience, position and qualifications.
Most often, help is needed:
- Banks and credit organizations;
- To introduce yourself to a new workplace;
- Social security authorities and others to determine benefits and payments due (sample - certificate of income for 3 months for payment of child benefits);
- To the employment center to determine benefits;
- Judicial authorities;
- Bailiffs when executing a writ of execution;
- Other organizations.
A sample certificate in this form is most often submitted to banks, if the credit program allows this form of presentation, as well as to consulates and visa centers for obtaining a visa.
Purpose of help
The decision of the social security authority to recognize a person as low-income and to award child care benefits is made only after submitting an application and the necessary set of documents. A certificate (for the past period) of the income of an able-bodied citizen confirms the family income. An application to the social service can be submitted in simple or electronic form. Contact the social service directly or the MFC department. To obtain the status, you must have the following facts:
- the average per capita family income is less than the subsistence level;
- able-bodied family members do not work for good reason;
- adult children are studying full-time in an educational institution;
- Cohabitation.
You must provide proof of income for the previous three months to receive benefits.
Important ! The information presented in the application and confirmed by official documents is checked for purity and accuracy by social security employees.
Legal entities and entrepreneurs are responsible for the production of false documents, and the applicant is responsible for their use (submission to social security authorities).
Forged documents have no legal force. If facts of forgery are revealed in order to acquire rights and obligations, the perpetrators will be prosecuted.
You cannot provide false information - this is fraught with criminal liability
After 10 days, a decision is made on the citizen’s application. In special cases, a commission inspection (additional) may be carried out. Such cases include checking information about the income of a family (person).
Attention! If an inspection is ordered, the applicant must be notified no later than 10 days from the date of filing the application for the assignment of benefits (assistance).
In case of unlawful refusal, the actions of social security employees can be challenged in court.
You can apply for monthly benefits within six months after the child turns one and a half years old, but it is also possible earlier. If the reasons for missing the deadline for applying for benefits are valid, the district social protection department makes a decision on its restoration and calculation of the amount.
It is important to apply for benefits no later than six months after the child turns one and a half years old
The executive authority has approved a list of circumstances confirming the validity of missing the application deadline.
- Illness of a person that prevents treatment (over 6 months).
- Extraordinary circumstances, natural disasters.
- Change of place of residence.
- Death of a family member.
- Facts recognized by the court as valid.
Who issues the certificate
A certificate is requested from the direct employer. To do this, a written application is written addressed to the manager with a request to provide a certificate. You also need to indicate what information should be reflected.
The employer prepares the certificate within three days from the date of receipt of the request.
For persons legally located in the Russian Federation (records of work and residence are kept), the employer also has the right to provide information for reference.
If a citizen has several jobs, and all of them are officially registered, each certificate is requested separately from each employer.
To confirm the income of an individual entrepreneur (individual entrepreneur) for a visa, loan or other things, a free-form certificate is not suitable; a declaration, a sample registration certificate and, if necessary, statutory documents are submitted.
Procedure and deadline for issuing the form at the place of work
Writing a written request addressed to the manager that you need a certificate of income. To do this, you need to approach the secretary, a HR specialist, or immediately the responsible accountant. For a civil servant in 2022, the same rules for requesting a certificate of income (available on this page). | If the institution to which the certificate will be submitted has provided an approximate form, attach it to the application. Typically, employees verbally request the document immediately from an accountant or HR specialist. By law, this must happen in writing in order to protect yourself in case the employer refuses to provide a certificate |
It takes three days to review the application and prepare the initial data. | The time is calculated from the moment the application is received by the employer. Refusal to submit a certificate, delaying deadlines are illegal on the part of the employer |
A completed certificate can be obtained from the secretary, the human resources department or an accountant. | The document can also be handed over to the applicant’s immediate supervisor. |
Usually one copy of the paper is prepared, but upon request, the contractor will prepare the quantity that the applicant needs | An employer cannot refuse a certificate even if this is not the first request in a year. |
If an institution or government agency does not establish strict requirements, download the income certificate and enter it into the accounting department.
The document does not have an official validity period; its relevance is determined by the institution for which the certificate is prepared. Since the document certifies recent income, it is considered to be valid for 30 days. Therefore, it is more advisable to take the paper at the beginning of the month, when the accruals are ready and the financial statements are submitted.
Important! If the employer refuses to provide information for any reason or delays the provision, causing the recipient to suffer, the latter has the right to file a complaint with the labor inspectorate and even file a lawsuit in court. But this can only be done if the citizen has documented the application.
FAQ
Question : I worked at Brewery LLC. As of April 21, 2022, I am fired. What period is indicated in the salary certificate?
Answer : The certificate provides information about earnings from January 1 to the last day of March.
The certificate indicates income for the last full three months of work
Question : My son will turn 18 on December 31, 2019. Explain when does adulthood come?
Answer : A child does not become an adult on his birthday, but after it, on the next day.
Question : I belong to the category of low-income citizens. It is necessary to confirm your status and provide a certificate of income. In fact, I live at an address different from my registered address. Should the certificate indicate the place of residence or registration?
Answer : The document indicates the place of registration of the person on the date of preparation. If a citizen is temporarily registered, the address is indicated in brackets. It is necessary to indicate the place of actual residence in the absence of any registration.
The certificate indicates the place of registration of the person
Question : Are the amounts I received while participating in the election commission considered income?
Answer : The specified amounts of money must be included in the family budget income. Additionally, indicate all financial receipts in any form (cash or non-cash).
Question : My husband received his salary in foreign currency. How should the amount be indicated on the certificate? If income information is recorded in rubles, then at what rate should it be converted?
Answer : Income is indicated in Russian rubles as of the date the certificate is prepared. Foreign currency is converted into national currency at the official exchange rate of the Central Bank of the Russian Federation, which is publicly available. Just use the link: https://www.cbr.ru/currency_base/daily/.
Income is indicated in Russian rubles
Question : I have company shares, how are they taken into account in the amount of income?
Answer : Shares belong to the category of issue-grade securities. The section indicates the total market price. If the purchase is in a foreign currency, the equivalent in Russian rubles should be indicated at the official exchange rate of the Central Bank of the Russian Federation.
Question : How are property assets valued?
Answer : To assess the financial situation of a person, all movable and immovable objects are indicated. They are valued at market value.
To assess the financial situation, movable and immovable objects are indicated
Question : My family and I live and are registered together with my wife’s parents. Is it necessary to indicate the size of the mother-in-law's and father-in-law's pension? Will the cost of an apartment owned by the father-in-law be taken into account when defining a family as low-income?
Answer : Your wife's parents are members of your family. The income of all people living together must be indicated. The apartment in monetary terms and parents' pensions will be taken into account.
Question : Registered with my family in my mother’s apartment. Mom also has registration in the apartment. However, we do not live together; we rent an apartment in another area. We have our own family budget, we eat separately from our mother, we do not have common things or household items. How can I prove that my mother is not a member of my family?
Answer : Formally, your mother will be a member of the family as long as there is registration at one place of residence. You can establish in court the legal fact of the absence of family relations. All specified circumstances must be proven. Evidence must be provided in sufficient volume. You can invite witnesses to the court and submit certificates. If it is difficult for you to obtain a particular document from an official body, contact the judge in writing with a request for a judicial request. Justify the request by the fact of refusal to provide you with documents and the impossibility of obtaining evidence yourself in any other way.
If a relative is registered in the same living space as citizens who want to receive an income certificate, his income is also taken into account
Question : Indicate what is the validity period of the income certificate for three months?
Answer : If you need to provide information specifically for the specified period, then the period for submission is unlimited. But a certificate is submitted to the social security department every three months to confirm the person’s security for a specific period and to classify the family as low-income. Therefore, you will need to update all information about your earnings. Certificates for the past three months are valid only for the next month.
Question : Will the fact of payment of alimony to a child from his first marriage be taken into account in the reference data?
Answer : The fact of transferring alimony must be taken into account when determining income for three months. The certificate indicates payments on a separate line and is deducted from the total amount.
Alimony is also taken into account in the income certificate
Question : I was given a maternity benefit in the amount of 45,000 rubles. Maternity leave lasted 140 days. I received my salary for less than a full calendar month (10 days) before maternity leave. I submitted an application to the social protection department with documents, including a certificate of income for three months to receive benefits. What benefit will be paid if the second month has 31 days, and the third month has 30 calendar days?
Answer : The calculation is made in the following order:
For the period worked (10 days of the last month): 45,000/140 x 10 = 3214.28 rubles.
For the second month: 45,000/140 x 31 = 9,964.28 rubles. (31 days).
For the third month: 45,000/140 x 30 = 9642.85 rubles (30 days).
The amount varies depending on the number of calendar days in the month worked.
Question : I submitted an application for payment of benefits and additional documents, two months have passed, and there are no payments. What is the reason for the delay in accrual?
Answer : Contact the organization where you applied for benefits in writing for clarification. It may be necessary to supplement the application package with your application. The benefit must be transferred within ten days from the date of application. If clarifications are not forthcoming from the organization or are provided inappropriately, contact the prosecutor’s office with a complaint.
If payments are not made without any reason, the citizen has the right to contact the prosecutor's office
The state supports vulnerable segments of the population, such as large, low-income families with children. For them, there is a separate type of state support - benefits, one-time payments. Employers are obliged to assist in obtaining this assistance and provide all information as soon as possible.
Rules for issuing a certificate
Even for a free form, certain filling requirements must be met. Otherwise, the certificate may simply not be accepted. Conventionally, the document can be divided into several information blocks:
- Part about the employer. Indication of names (full and abbreviated), legal address and actual location, form of organization, activity codes, registration information, etc. Details may not be indicated if the certificate is drawn up on company letterhead;
- Part about the employee. Standard information is indicated: name, identification document details;
- The main part is the information for which the certificate was taken. Data on income received for the requested period (monthly).
You can also separately highlight the block with certifying signatures and seals. The executor who compiled it and the head of the organization sign for the authenticity of the certificate. The seal is affixed provided that it is available at the enterprise. Although it is not mandatory, it is better to include it if available. An example of a free-form income certificate is available on our page; detailed instructions are discussed in the next section.
Prohibited:
- Corrections, blots, strikeouts;
- Using correction fluid;
- Print on both sides of the sheet;
- A document with obvious printing defects (spots, streaks, faded print).
You can clarify in advance what requirements for the certificate are imposed by the person to whom it is intended. Because there are no uniform standards.
The same rules apply if the employee is employed by an entrepreneur and requests a sample income certificate for a visa.
Maximum document validity period
The validity period of the certificate itself is unlimited. For example, when filing a tax deduction, the document may be several years old. But if you are going to submit a package of documents to social security, you will need to adapt to their individual requirements. Thus, government bodies oblige citizens to draw up such papers a maximum of 30 days before their immediate submission . That is, you will have to complete all other legal transactions within a month from the date of issuing the income certificate.
If at the same time you are going to make transactions with the bank (for example, apply for a credit card), the deadlines are shifted up to 10 days of relevance. Therefore, if there is an urgent need, it is easier to apply for a credit card without an income certificate.
See also: What are debits and credits in accounting?
Instructions for filling out an income certificate
An accountant is responsible for issuing certificates. If the filling procedure and form are clear with the established samples, then when filling out the paper in free form, questions may arise.
First, check with the place of your request whether they have their own reference samples. For example, these are being developed by various banks. Ask for a sample and enter it into the accounting department. The performer will only have to fill it out. This is important because you can only ask for information about income, but in the end it turns out that they also wanted a certificate from you about property and liabilities and expenses for the past 2022.
Secondly, if the place of demand does not have its own form, check the full list of information that the accountant must reflect.
Otherwise, if there are no requirements for the form and mandatory information, the contractor will fill out information about the company, the employee and his recent income.
To make it clearer, let’s look at the instructions using an example with screenshots. Here is one of the free form certificate samples (you can download this form from the link).
We are considering the simplest option. At the top is the date of issue and contact phone number, as well as a rectangular stamp with the company details. If the certificate is drawn up on company letterhead, a stamp is not needed. If not, it is additionally better to indicate the TIN, KPP and OGRN.
After the word “Issue”, information about the recipient of the document, the period of work and the position in which he is located is indicated.
Next, the main block of information is written down - about the employee’s income. In our example, income for the last three months is indicated. Since the certificate is given at the beginning of April (in the example), March, February and January become the calculated months for us. Social security or a bank will require a sample certificate of income for 6 months.
The table can be improved by adding more information about calculated taxes and income before taxes.
At the end, the manager and senior accountant sign. The official seal, if available, is placed on the designation of M.P.
Rules for issuing a salary certificate from your place of work
As a rule, a salary certificate is written on an A4 sheet. An organization can also develop its own letterhead. By law, the certificate can be filled out not only by hand. A document submitted in printed form is also valid.
The certificate may have several copies. The employee must indicate their number in his application. In this case, the employee may not report for what specific purposes he needs a certain number of certificates. A prerequisite for the correct execution of the document is the presence of signatures of the manager and the chief accountant. The organization stamp must also be present here. The only exception is the situation when the certificate is issued by companies or individual entrepreneurs who have the right to work without using stamps.
Bodies to which a salary certificate can be submitted
There are many different organizations that may require proof of your financial independence or, conversely, proof of too little income. In addition to the organizations listed above, this document may be required by other bodies:
- guardianship authorities, when deciding which parent the child should live with;
- Pension Fund. The certificate submitted along with other documents is the basis for calculating pensions;
- tax office.
Read further:
Possible mistakes
Errors that often appear in help are related to:
- with typos;
- spelling errors, errors in names and titles;
- incorrect indication of codes, details and addresses;
- submitting false amounts for wages;
- taking into account the wrong period.
By the way! One of the common mistakes (due to the carelessness of the performer) concerns the indication of the taxpayer number. There are times when the contractor confuses the employer and employee codes.
Responsibility for compiling and providing information on the certificate lies with the executor - an accountant or other responsible person. Certificates with errors or false information will not be accepted at the place of request. Therefore, check the paper first so that there are no typos or obvious errors, make sure that the general information is provided correctly (for example, the work experience is calculated correctly, the position is indicated correctly, etc.).
To make it easier to navigate such a document in the future, download a free sample income certificate in free form. Study the information, ask the person who is requesting it, what exactly he wants to see in the paper, and in what form it is best to compile it. If necessary, consult in advance with the accountant who issues such certificates in your company. By the way, the latter, in addition to the application, may request consent to provide personal information. This is due to the fact that the certificate contains personal data. In this case, consent can be requested each time a new certificate is requested.
The article is over, but you still have questions? Ask them to the duty lawyer on our site.
The specialist will also help you understand the nuances of drawing up certificates of income and expenses for civil and government employees.