A certificate of average salary is included in the package of documents that a citizen must collect and provide to the employment center for registration at the labor exchange and receiving unemployment benefits. Such a document is requested at the former place of work. In what form should the salary certificate be filled out, how it is drawn up and how to calculate the average earnings indicated in the certificate for the employment service - this is our material.

Form of certificate of average earnings

Previously employed citizens who applied for benefits submit a certificate containing information on the average salary for 3 last months their works (clause 2, article 3 of the law of April 19, 1991 No. 1032-1). The certificate must be prepared by the last of the employers for whom the citizen worked.

An employee can ask to prepare a certificate for the labor exchange on average earnings in advance, even before the day of his dismissal, and then the employer will issue it on the last working day, with a work book and other documents (Article 84.1 of the Labor Code of the Russian Federation). You can also request help later, having already quit. Then the former employee makes a written request to the employer, and he is obliged to prepare a document within 3 days (Article 62 of the Labor Code of the Russian Federation).

Is there a single certificate of average wage? There is no universal form for all cases of providing information on the average salary. To apply for a loan at a bank, or to receive subsidies from social security authorities, as a rule, you can provide a certificate 2-NDFL. The employer also issues a two-year salary certificate to the departing employee in form 182n, which is necessary for calculating sick leave and other benefits for new job. But certificates of this format are not suitable for the appointment of an “unemployed” benefit.

To be submitted to the employment service, a certificate of average earnings is filled out in accordance with the form given in the letter of the Ministry of Labor of August 15, 2016 No. 16-5 / B-421. This form is recommended for use in order to ensure uniform documentation when registering unemployed citizens. At the same time, it is allowed to draw up certificates for these purposes in any form, provided that it contains all the data required for calculating unemployment benefits. Employees of the employment service are not entitled to refuse to accept such a certificate, the Ministry of Labor said in a letter.

Help to the employment service: calculation of average earnings

The employer calculates the average earnings in accordance with the rules established by the Decree of the Ministry of Labor of the Russian Federation of August 12, 2003 No. 62. This calculation procedure differs from the usual definition of average earnings for vacation pay or sick leave in that the average wage is calculated for 3 months, and not for 12, as usual.

Payments included in the calculation

When a certificate is issued for an employment center, the calculation of average earnings is made taking into account such payments to the employee as (clause 2 of the Decree of the Ministry of Labor No. 62):

• salary (according to the official salary, piece rates, as a percentage of revenue), including those paid in non-monetary form,
• commissions,
• royalties and royalties to employees of the media and creative organizations,
• "thirteenth" salary,
• allowances and additional payments (for an increased amount of work, length of service, combination, etc.),
• regional coefficients and allowances, as well as allowances for special working conditions,
• bonuses, while bonuses at the end of the year are accepted at the rate of no more than 1/12 for each of the 3 months,
• other payments accepted by the organization

For information about the average salary, earnings are taken for 3 months, and not any, but the previous month when the employee quit. However, if this is in the interests of the employee, then it is permissible to use the month of dismissal for calculation, for example, when the employee quit on his last day (determination of the RF Armed Forces dated 08.06.2006 No. KAS06-151).

Periods not taken into account

The 3-month billing period should not include time and charges for it, when (clause 4 of the Decree of the Ministry of Labor No. 62):

• paid maternity allowance, or sick leave,
• the employee kept the average salary,
• the employee did not work due to downtime, in which the employer is guilty, or for other reasons beyond the control of any of them,
• additional paid holidays were provided to care for disabled children,
• due to the strike, the employee could not work, although he did not take part in it,
• the employee received a release from work with or without pay,
• when time off was granted for processing on a rotational basis and in other cases provided for by law.

It may happen that for an employee, in general, the entire billing period consists of one excluded periods, then the next 3 months of work, where there are days worked, are taken to calculate the average.

The procedure for calculating average earnings

Let's look at an example of how to make a calculation in the certificate of average earnings for an employment center.

Nikitin A.P. retired in April 2017 The billing period from 01/01/2017 to 03/31/2017 includes 57 working days according to the schedule. Due to illness, Nikitin worked only 53 days, and the amount of all payments included in the calculation amounted to 98,500 rubles.

First, the average daily earnings of an employee are calculated:

In our case, Nikitin's average daily salary will be:

98500 rub. : 53 days = 1858.49 rubles. in a day

Now we calculate the average earnings using the following formula:

Nikitin's average salary is:

RUB 1858.49 per day x 57 days: 3 months = 35311.31 rubles.

Based on the amount of 35,311.31 rubles received, the employment service will calculate unemployment benefits for Nikitin.

Certificate of average monthly salary: sample

In the certificate of the average monthly salary, all lines must be completed. In the case where any indicator is missing, put a dash. Here we give an example of filling out such a certificate.

You can download a salary certificate - a sample of 2018-2019 on our resource. Depending on the purpose for which this document is drawn up, there are also different forms of it. In what situations may a salary certificate be required? What form is it in? When should it be issued? You will find answers to these and other questions in this material.

When do you need a certificate of average earnings

A certificate of average earnings is required for all citizens when registering with an employment center. This certificate, which indicates the salary data for the last 3 months of work, is issued to the employee by the employer. The procedure for calculating wages for reflecting data in the specified certificate is prescribed in the decree of the Ministry of Labor of the Russian Federation of August 12, 2003 No. 62.

A certificate of average earnings of the 2018-2019 sample, as well as previous periods, is not approved at the federal level, however, there is a form recommended by the Ministry of Labor of the Russian Federation. Consider how it should be framed.

Where you need a salary certificate for 3 months

To be recognized as unemployed at the labor exchange, you will need to submit a package of documents, which includes a certificate of average earnings for the last 3 consecutive months of work. This is also stated in paragraph 2 of Art. 3 of the law "On employment of the population ..." dated April 19, 1991 No. 1032-1.

The recommended certificate of average earnings for the employment center is given in the letter of the Ministry of Labor of Russia dated August 15, 2016 No. 16-5 / V-421. In the same letter, the Ministry of Labor warned that if the certificate was drawn up by the employer in any form and contains the information necessary to determine the amount and timing of the payment of unemployment benefits, there are no grounds for refusing to accept it.

In the certificate for the employment center, the calculation of average earnings is carried out according to the rules given in the decree of the Ministry of Labor of the Russian Federation "On approval of the procedure for calculating average earnings for determining the amount of unemployment benefits and scholarships paid to citizens during the period of vocational training, retraining and advanced training in the direction of the employment service" dated 12.08.2003 No. 62.

This certificate, like any other documents related to work, the employer must issue within 3 days after receiving a written request from the employee (Article 62 of the Labor Code of the Russian Federation).

You can download the form and sample certificate of average earnings for determining the amount of unemployment benefits below.

Where do I need a salary certificate for 6 months

Usually, documents confirming the amount of salary for a specified period are required by banking institutions for issuing loans. There is no strict form for such reference.

IMPORTANT! The certificate must contain the name and contact details of the organization, the period of work of the employee in the position held (with its indication) at this enterprise, as well as the monthly breakdown of the amount of accrued wages.

Such a certificate may also be required for submission to the social security department when applying for a subsidy for paying utility bills.

What form of salary certificate is valid in 2018-2019

Certificate of wages for social protection authorities, the Pension Fund of the Russian Federation is drawn up according to the model approved by order of the Ministry of Labor and Social Protection dated April 30, 2013 No. 182n. Not so long ago, technical amendments were made to the form of this certificate, the changes affected the wording of paragraph 3 of the certificate (order of the Ministry of Labor of Russia dated 01/09/2017 No. 1n). The updated certificate form is applicable from 02/06/2017.

You can download the current reference form .

Sometimes a salary certificate means form 2-NDFL, which is submitted to the bank for a loan and to a new employer when changing jobs.

For information on how a certificate is issued in the form of 2-personal income tax, read our article. "The procedure for issuing a 2-NDFL certificate to an employee" .

A salary certificate can be issued in any form, if the established regulations There is no form required for this or that instance.

How is a certificate of average monthly salary issued?

To issue a certificate of average earnings of the 2018-2019 sample, you must contact the employer with a corresponding application. The certificate is issued within 3 days after receiving a written request from the employee (Article 62 of the Labor Code of the Russian Federation).

In case of dismissal, the employer must issue to the employee a certificate of earnings received by him for the last 2 years of work. Even if the employee did not request it, the document is issued on the day of dismissal. With the written consent of the dismissed employee, the certificate can be sent by mail or provided at another time.

You may also find useful information related to the dismissal of an employee, which can be found in the article "Withholding for unworked vacation days upon dismissal" .

For what period is a certificate of the amount of wages issued?

To obtain a visa, a certificate of received for Last year(or six months) income.

To assign a subsidy and apply for a loan, you need a certificate for six months.

To apply to the employment service, as we have already found out, you will need a certificate for 3 months.

Certificates for 2 years are submitted to confirm the payment of insurance premiums. They also indicate the amount of earnings from which deductions were made.

Where to download the form and sample of filling out a salary certificate

On our website you can download salary certificates that may be required in various situations.

Help on form 182n: sample filling

Upon dismissal, the employee must issue 2 certificates: one - on the income received for the last calendar year in the form 2-NDFL, the other - the certificate necessary for the subsequent calculation of sick leave in the form 182n (a sample of its filling (subject to changes made by order of the Ministry of Labor of Russia dated 09.01. 2017 No. 1n) can be downloaded on our website).

Results

Wage certificate is a generalized name for certificates that various authorities may request. Its form and design rules depend on the situation in which it is needed.

What are the features of calculating the average wage for determining unemployment benefits? What is the calculation period to take to calculate the average earnings? What payments are included in the calculation of average earnings? How to calculate average earnings if an employee had earnings only in the month of dismissal? How is average earnings determined, taking into account bonuses? In what order is the average earnings calculated with an increase in the size of the allowances?

Employees of the Ministry of Labor in Letter No. 16-5/B-421 of August 15, 2016 recommended the form of a certificate of average earnings for the last three months of work, which is issued at the last place of work. This certificate is issued to the dismissed or former employee to receive unemployment benefits at the employment service at the place of residence. In the article, we recall how the average earnings are calculated to fill out such a certificate.

According to paragraph 2 of Art. 3 of the Law of the Russian Federation No. 1032-1, a certificate of average earnings for the last three months at the last place of work is necessary for a laid-off employee to receive unemployment benefits at the employment service.

Note:

This certificate the employer is obliged to issue, upon a written application of the employee, no later than three working days from the date of submission of such an application (Article 62 of the Labor Code of the Russian Federation).

Despite the fact that the Ministry of Labor in its letter recommended the form of a certificate, its use is not mandatory. This means that if the specified certificate is compiled by the employer in an arbitrary form, but contains the information necessary to determine the amount and timing of the payment of unemployment benefits, then there are no grounds for refusing to accept it. Such clarifications are presented in the letters of the Ministry of Labor of the Russian Federation of August 15, 2016 No. 16-5 / B-421, of Rostrud of November 8, 2010 No. 3281-6-2.

Note:

A citizen can receive a certificate of average earnings for the last three months at the last place of work in an archival organization. Such a certificate will also be accepted by employees of the social security authorities for calculating unemployment benefits. These clarifications are presented in paragraph 20 of the Information of the Ministry of Labor of the Russian Federation dated 05.03.2013.

What details should contain a certificate drawn up in any form?

So, in a certificate drawn up in any form, the following information should be indicated:

• name, TIN and legal address of the institution in which the citizen worked;
• Full name of the employee;
• the period of his work and position (in the same way as they are indicated in the work book);
• information about working conditions (full-time or part-time);
• average earnings for the last three months of work;
• information about the presence during the 12 months preceding the dismissal, periods not included during paid work - when the employee did not work, but he retained average earnings (for example, maternity leave, parental leave, temporary disability, business trips, etc.);
• the basis for issuing a certificate (personal accounts, payment documents);
• signatures of the head and chief accountant of the organization, seal imprint.

Calculation of average earnings.

At present, the calculation of average earnings must be carried out in accordance with the Procedure for calculating average earnings to determine the amount of unemployment benefits and scholarships paid to citizens during the period of vocational training, retraining and advanced training in the direction of the employment service, approved by the Decree of the Ministry of Labor of the Russian Federation of August 12, 2003 No. 62 (hereinafter - Procedure No. 62).

Average earnings are needed to determine the amount of unemployment benefits paid to laid-off citizens. It is accrued to citizens from the first day they are recognized as unemployed (clause 3, article 31 of the Law of the Russian Federation No. 1032-1). According to paragraph 1 of Art. 34 of the Law of the Russian Federation No. 1032-1 to citizens who were dismissed for any reason during the 12 months preceding the onset of unemployment, who during this period had paid work for at least 26 weeks on a full-time basis (full working week) or on a part-time basis (part-time working week) with recalculation for 26 weeks with a full working day (full working week) and duly recognized as unemployed, accrues:

a) in the first (12-month) payment period:

• for the first three months - in the amount of 75% of their average monthly earnings (cash allowance) calculated for the last three months at the last place of work (service);
• for the next four months - in the amount of 60%;
• in the future - in the amount of 45%, but in all cases not higher than the maximum amount of unemployment benefits and not lower than its minimum amount, increased by the district coefficient;

b) in the second (12-month) payment period - in the amount of the minimum unemployment benefit, increased by the district coefficient. This period concerns unemployed citizens who are not employed after the first period of payment of unemployment benefits. They are entitled to re-receipt of unemployment benefits, unless otherwise provided by law. The total period of payment of benefits to a citizen cannot exceed 24 months in total terms within 36 months (clause 5, article 31 of the Law of the Russian Federation No. 1032-1).

Note:

For 2016, Decree of the Government of the Russian Federation of November 12, 2015 No. 1223 established the following unemployment benefits:

• minimum - 850 rubles;
• maximum - 4,900 rubles.

Calculation period for calculating average earnings for calculating unemployment benefits

Clause 3 of Order No. 62 establishes that the average salary of an employee is calculated for the last three calendar months (from the 1st to the 1st day) preceding the month of dismissal.

Example 1

The employee quit on 11/07/2016. What billing period do I need to take to fill out a certificate?

In this case, the settlement period will be from 07/01/2016 to 10/31/2016.

Note:

If an employee quits on the last day of the month, the month of dismissal can be included in the billing period, but only if the average earnings are higher (Determination of the Armed Forces of the Russian Federation dated 08.06.2006 No. KAS06-151).

Example 2

The employee left on 10/31/2016. What billing period should be taken into this case?

In this case, the period from 07/01/2016 to 10/31/2016 can be taken as a settlement period, if the average earnings calculated for this period are greater than the average earnings for the period from 06/01/2016 to 09/30/2016. Average earnings may turn out to be higher, for example, if a bonus was paid to the employee in the month of dismissal.

We draw your attention to clause 4 of Order No. 62, which says that days should be excluded from the billing period when:

• the employee retained average earnings in accordance with the legislation of the Russian Federation;
• the employee received temporary disability benefits or maternity benefits;
• the employee did not work due to downtime due to the fault of the employer or for reasons beyond the control of the employer and the employee;
• the employee did not participate in the strike, but due to this strike he was unable to perform his work;
• the employee was provided with additional paid days off to care for disabled children and those disabled since childhood;
• the employee in other cases was released from work with full or partial retention of wages or without payment in accordance with the legislation of the Russian Federation;
• the employee was provided with rest days (days off) in connection with work in excess of the normal working hours with a rotational organization of work and in other cases in accordance with the legislation of the Russian Federation.

How to determine the billing period if it consists entirely of days excluded from it in accordance with clause 4 of Order No. 62? In this case, the average earnings are determined based on the amount of wages actually accrued for the previous period of time, equal to the calculated one (clause 5 of Procedure No. 62).

Example 3

The employee quit on the last day of parental leave - 11/07/2016. Prior to that, she had maternity leave. How to determine the billing period?

In connection with these holidays, the employee was absent from work from 06/20/2013 to 11/07/2016. Thus, the billing period determined by general rules, consists entirely of days excluded from it. Therefore, it is necessary to take the period from 03/01/2013 to 05/31/2013 as the settlement period.

How to determine the billing period if the employee during the billing period and before it did not have actually accrued wages or actually worked days? The average earnings in this case are determined based on the amount of wages accrued for the days actually worked by the employee in the month of dismissal (clause 6 of Procedure No. 62).

Example 4

The employee leaves on 11/23/2016. He has been working at the institution since 11/01/2016. How to determine the billing period?

In this case, the billing period will be the period of work of this employee in the institution, that is, from 11/01/2016 to 11/23/2016.

Payments that are included in the calculation of average earnings.

By virtue of clause 2 of Order No. 62, when calculating average earnings, all types of payments provided for by the remuneration system applied in the relevant organization are taken into account, regardless of the sources of these payments, which include:

• , accrued to employees at tariff rates (official salaries) for hours worked, at piece rates, issued in non-monetary form;
• monetary remuneration accrued for hours worked to persons holding public office;
• salaries accrued to teachers of primary and secondary institutions vocational education for hours of teaching work in excess of the reduced annual teaching load (accounted for in the amount of 1/10 for each month of the billing period, regardless of the time of accrual);
• the difference in official salaries of employees who switched to a lower-paid job (position) while maintaining the amount of the official salary at the previous place of work (position);
• salary, finally calculated at the end of the calendar year, due to the wage system (it is taken into account in the amount of 1/12 for each month of the billing period, regardless of the time of accrual);
• allowances and additional payments to tariff rates (official salaries) for professional skills, class, qualification category (class rank, diplomatic rank), length of service (work experience), special conditions for public service, academic degree, academic title, knowledge foreign language, working with information that makes up state secret, combining professions (positions), expanding service areas, increasing the volume of work performed, performing the duties of a temporarily absent employee without exemption from the main job, managing a team;
• payments related to working conditions, including payments due to regional regulation of wages (in the form of coefficients and percentage bonuses to wages), increased wages for hard work, work with harmful and (or) dangerous and other special working conditions, for work at night, payment for work on weekends and non-working holidays, overtime pay;
• bonuses and remuneration, including remuneration based on the results of work for the year and a one-time remuneration for the length of service;
• other types of payments in accordance with the remuneration systems in force in the organization.

Note:

As already mentioned, paragraph 4 of Order No. 62 establishes periods that are excluded from the calculation. The amounts paid during this time are also not taken into account when calculating the average earnings.

The formula for calculating average earnings.

Clause 7 of Order No. 62 provides that in order to determine the average earnings, it is necessary to use the average daily earnings, which is calculated by the formula:

Note

When an employee is assigned part-time work (part-time work week, part-time work day), the average daily earnings are calculated by dividing the amount of actually accrued wages by the number of working days according to the calendar of a five-day (six-day) working week falling on the time worked in the billing period.

Example 5

The employee left on 11/07/2016. His salary for the billing period from 08/01/2016 to 10/31/2016 was:

• for August - 32,000 rubles;
• for September - 30,000 rubles;
• for October - 32,000 rubles.

The billing period has been fully completed. The employee has a 40-hour work week (five working days). Let's calculate his average earnings to draw up a certificate for the employment service.

The amount of wages actually accrued to the employee for the billing period will be 94,000 rubles. (32,000 + 30,000 + 32,000).

The number of days actually worked for the billing period is 66 working days (23 + 22 + 21), where 23, 22 and 21 are the number of working days according to the production calendar for August, September and October 2016, respectively.

The average daily earnings of an employee will be equal to 1,424.24 rubles. (94,000 rubles / 66 working days).

The average earnings will be 31,333.28 rubles. (1,424.24 rubles x 22 working days).

The formula for calculating average earnings with a summarized accounting of working hours.

Clause 8 of Procedure No. 62 says that when determining the average earnings of an employee who has been set the summed one, the average hourly earnings are used, which is determined as follows:

Let's give an example of calculating the average earnings.

Example 6

The employee was fired on 11/07/2016. The billing period from 08/01/2016 to 10/31/2016 has been fully worked out. In the billing period, the employee was set a summary accounting of working time. The number of working hours according to the schedule of the 40-hour working week in accordance with the production calendar for 2016 is as follows:

• in August - 184 hours, 176 hours worked, salary - 28,000 rubles;
• in September - 176 hours, 182 hours worked, salary - 32,000 rubles;
• in October - 168 hours, 170 hours worked, salary - 30,000 rubles.

Let's calculate the average earnings of an employee to draw up a certificate for the employment service.

So, first we will determine the average hourly earnings. It will be equal to 170.45 rubles. ((28,000 rubles + 32,000 rubles + 30,000 rubles) / (176 hours + 182 hours + 170 hours)).

The average salary of an employee will be 29,999.20 rubles. (170.45 rubles x ((184 hours + 176 hours + 168 hours) / 3 months)).

Calculation of average earnings if the employee had earnings only in the month of dismissal.

Example 7

The employee leaves on 11/23/2016. He works in the institution from 11/01/2016 to 11/23/2016. In this case, the period of work of this employee in the institution will be calculated. For the billing period, his salary amounted to 28,000 rubles. The employee has a 40-hour work week (five working days). Calculate his average earnings.

The amount of payments included in the calculation of the average earnings accrued to him for this period is 28,000 rubles, the number of days worked is 17. The number of working days according to the production calendar for November 2016 is 21.

The average salary of an employee will be 34,588.24 rubles. (28,000 rubles / 17 working days x 21 working days).

Calculation of average earnings, taking into account bonuses.

Clause 9 of Procedure No. 62 establishes the procedure for calculating average earnings, taking into account bonuses, depending on the type of bonus: monthly, quarterly or annual. Let's take a closer look at each award.

When calculating average earnings, you need to take into account:

1) monthly bonuses and remuneration - no more than one payment for the same indicators for each month of the billing period.

Example 8

• for August - 32,000 rubles;
• for September - 30,000 rubles;
• for October - 32,000 rubles.

The settlement period has been worked out by him completely. The employee has a 40-hour work week (five working days). In addition, he was paid a monthly bonus of 6,000 rubles. Let's calculate the average salary of an employee to draw up a certificate for the employment service.

First, we determine the amount actually accrued to the employee for the billing period. It will amount to 112,000 rubles. (32,000 rubles + 30,000 rubles + 32,000 rubles + 6,000 rubles x 3 months). The number of actually worked days for the billing period is 66 working days.

The average daily earnings of an employee will be equal to 1,697 rubles. (112,000 rubles / 66 working days).

The average monthly number of working days in the billing period is 22 (66 working days / 3 months).

The average salary of an employee will be 37,334 rubles. (1,697 rubles x 22 working days).

Note:

If an employee receives two bonuses for one indicator for one month, for calculation it is necessary to take the bonus, the amount of which is greater.

2) bonuses and remuneration for a period of work exceeding one month - no more than one payment for the same indicators in the amount of the monthly part for each month of the billing period.

Example 9

The employee was fired on 11/07/2016. His salary for the billing period from 08/01/2016 to 10/31/2016 is equal to:

• for August - 32,000 rubles;
• for September - 30,000 rubles;
• for October - 32,000 rubles.

The billing period has been fully completed. The employee has a 40-hour work week (five working days). He was also paid a monthly bonus in the amount of 6,000 rubles, and also received a quarterly bonus in the amount of 24,000 rubles. Let's calculate the average salary of an employee to draw up a certificate for the employment service.

So, when calculating the average earnings, it is necessary to take into account all the bonuses paid to the employee:

• monthly bonuses in the amount of 18,000 rubles. (6,000 rubles x 3 months);
• a quarterly bonus in full, that is, 24,000 rubles. (24,000 rubles / 3 months x 3 months).

The average daily earnings will be equal to 2,060.60 rubles. (136,000 rubles / 66 working days).

Average monthly number of working days in the billing period - 22
(66 working days / 3 months).

The average salary of an employee will be 45,333.20 rubles. (2,060.60 rubles x 22 working days).

3) remuneration based on the results of work for the year, a one-time remuneration for the length of service (work experience), other remuneration based on the results of work for the year accrued for the previous calendar year - in the amount of 1/12 for each month of the billing period, regardless of the time of accrual of remuneration.

Example 10

The employee was fired on 11/07/2016. His salary for the billing period from 08/01/2016 to 10/31/2016 was:

• for August - 32,000 rubles;
• for September - 30,000 rubles;
• for October - 32,000 rubles.

The billing period has been fully completed. The employee has a 40-hour work week (five working days). In addition, in April 2016 he was paid a bonus for 2015 in the amount of 36,000 rubles. We calculate his average earnings to fill out a certificate for the employment service.

The annual bonus accrued for the previous calendar year must be taken into account when calculating the average earnings in the amount of 1/12 for each month of the billing period, regardless of the time the remuneration is accrued. This means that the annual bonus will be taken into account in the amount of 9,000 rubles. (36,000 rubles / 12 months x 3 months). Thus, the average salary of an employee will be 34,333.34 rubles. (103,000 rubles / 66 working days x
22 work days).

4) bonuses and remuneration in the event that the time attributable to the billing period has not been fully worked out or time has been excluded from it in accordance with clause 4 of Order No. 62, in proportion to the time worked in the billing period (with the exception of monthly bonuses paid together with monthly salary).

Example 11

The employee was fired on 11/07/2016. He was given a 40-hour work week (five working days). The billing period from 08/01/2016 to 10/31/2016 was not fully worked out by him:

• from 09/12/2016 to 09/16/2016 (five calendar days) he was on sick leave;
• from 10/10/2016 to 10/14/2016 (five calendar days) the employee was on a business trip.

In addition, in the billing period he was paid bonuses:

• in August for the II quarter of 2016 - in the amount of 18,000 rubles;
• in September for August - in the amount of 6,000 rubles;
• in October for September - in the amount of 6,000 rubles, for October - in the amount of 6,000 rubles, for the III quarter of 2016 - in the amount of 18,000 rubles.

We calculate the total amount of premiums when determining the average earnings for the employment service.

The number of working days according to the production calendar for 2016 for the billing period (from 08/01/2016 to 10/31/2016) was 66 working days, and the number of days worked by the employee for this period -
56 business days.

Bonuses when calculating average earnings will be taken into account in the following amounts:

• for August 2016 - 5,090.90 rubles. (6,000 rubles / 66 working days x 56 working days);
• for September 2016 - 5,090.90 rubles. (6,000 rubles / 66 working days x 56 working days);
• for October 2016 - 6,000 rubles, since this is a monthly bonus paid along with wages for a given month;
• for the II quarter of 2016 - 15,272.72 rubles. (18,000 rubles / 66 working days x
• 56 work days);
• for the III quarter of 2016 - 15,272.72 rubles. (18,000 rubles / 66 working days x
• 56 work days).

The total amount of bonuses taken into account when calculating the average earnings for an employment center will be 46,727.24 rubles. (5,090.90 + 5,090.90 + 6,000 + 15,272.72 + 15,272.72).

Note:

If the employee worked in the organization for a part-time period for which bonuses and remuneration are accrued, and they were accrued in proportion to the time worked by him, they are taken into account when determining the average earnings based on the amounts actually accrued according to the rules established by paragraph 9 of Procedure No. 62.

Calculation of average earnings with an increase in official salaries in the organization.

Clause 10 of Procedure No. 62 establishes the rules for calculating average earnings upon promotion in an organization (branch, structural unit) tariff rates(official salaries, monetary compensation). In this case, the average earnings of workers increase as follows:

1) if the increase occurred during the billing period, the payments taken into account when determining the average earnings and accrued for the period preceding the increase are increased by coefficients that are calculated by dividing the tariff rate (official salary, monetary remuneration) established in the month of the occurrence of the event with which the preservation of average earnings is associated with tariff rates (official salaries, monetary remuneration) of each of the months of the billing period.

Example 12

The employee was fired on 11/07/2016. The settlement period is from 08/01/2016 to 10/31/2016. From 09/01/2016, the organization has increased salaries from 28,000 to 32,000 rubles. The billing period has been worked out by the employee in full. Let's calculate the average earnings for the employment service.

Let's define the increase factor. It will be equal to 1.14 (32,000 rubles / 28,000 rubles).

The average daily earnings of an employee will be 1,453.34 rubles. ((28,000 rubles x 1.14 + 32,000 rubles + 32,000 rubles) / 66 working days), where 66 working days is the number of days actually worked in the billing period.

The average earnings, which must be indicated in the certificate for the employment service, will be equal to 31,973.48 rubles. (RUB 1,453.34 x (66 working days / 3 months)).

2) if the increase occurred after the billing period until the day of dismissal, the average earnings calculated for the billing period increase.

Example 13

The employee was fired on 11/07/2016. The settlement period is from 08/01/2016 to 10/31/2016. From November 1, 2016, there was an increase in salaries from 28,000 to 32,000 rubles. The billing period has been worked out by the employee in full. Let's calculate the average earnings for the employment service.

First, you also need to determine the increase factor. It will be equal to 1.14 (32,000 rubles / 28,000 rubles).

The average daily earnings of an employee will be 1,272.72 rubles. ((28,000 rubles + 28,000 rubles + 28,000 rubles) / 66 working days), where 66 working days is the number of days actually worked in the billing period.

The average salary of an employee, which must be reflected in the certificate for the employment service, is 31,919.82 rubles. (1,272.72 rubles x (66 working days / 3 months) x 1.14).

3) if the increase occurred after the dismissal of the employee, the average earnings do not increase.

Calculation of average earnings with an increase in the size of allowances.

A special calculation of average earnings is established by clause 11 of Order No. 62. This clause must be applied only if the organization has increased the following allowances:

• for the qualification category;
• for a class rank;
• for diplomatic rank;
• for special conditions of public service.

So, if the size of one of the above allowances has increased, the average earnings of employees increase in the following order:

1) if the increase occurred during the billing period, the allowances accrued for the period preceding the increase are increased by coefficients that are calculated by dividing the specified allowance established in the month of the occurrence of the event, with which the retention of average earnings is associated, by the allowances of each of the months of the billing period.

Example 14

The employee was fired on 11/07/2016. His salary is 28,000 rubles. In addition, he is paid an allowance for class rank. From 09/01/2016, there was an increase in the allowance for a class rank from 2,000 to 3,000 rubles. The billing period from 08/01/2016 to 10/31/2016 has been fully worked out by the employee. Let's calculate the average earnings for the employment service.

First, let's define the increase factor. It will be equal to 1.5 (3,000 rubles / 2,000 rubles). The average daily earnings of an employee will be 1,409.10 rubles. ((28,000 rubles + 2,000 rubles x 1.5 + 28,000 rubles + 3,000 rubles + 28,000 rubles + 3,000 rubles) / 66 working days), where 66 working days is the number days actually worked in the billing period.

The average earnings, which must be indicated in the certificate for the employment service, is 31,000.20 rubles. (1,409.10 RUB x (66 working days / 3 months)).

2) if the increase occurred after the dismissal of the employee, the specified allowances included in the average earnings do not increase.

In conclusion, we note that the certificate of average earnings for the employment service can be drawn up either in any form (in this case, it must contain information by which it is possible to determine the amount and terms of payment of unemployment benefits), or according to the recommended form given in the Letter Ministry of Labor of the Russian Federation dated August 15, 2016 No. 16-5 / V-421. Average earnings are calculated in accordance with Procedure No. 62. When calculating average earnings Special attention should be given to:

• determination of the settlement period;
• payments for the billing period (exclude payments specified in clause 4 of Order No. 62);
• calculation of average earnings, taking into account bonuses;
• calculation of average earnings, taking into account the increase in official salaries or allowances.

A completed certificate of average earnings for the employment service must be provided to the employee within three days from the date of his application in writing to the employer.

The full text of the letter can be found in the journal “Payment in a state (municipal) institution: acts and comments for an accountant” (No. 11, 2016).

Law of the Russian Federation of April 19, 1991 No. 1032-1 “On employment in Russian Federation».

“Answers to the questions of the executive authorities of the constituent entities of the Russian Federation exercising powers in the field of promoting employment of the population, on the application of the Rules for registering citizens in order to find suitable work, the Rules for registering unemployed citizens, requirements for the selection of suitable work, approved by the Decree of the Government of the Russian Federation of September 7, 2012 №? 891 "On the procedure for registering citizens in order to find a suitable job, registering unemployed citizens and requirements for the selection of suitable work."

The time-based form of remuneration, along with piecework, is one of the main wage systems used by employers. We will tell you about hourly wages in our consultation.

Payment by the hour

Hourly pay is one of the options for the time-based wage system, in which wages are calculated based on the hours actually worked by the employee.

Of course, with the usual salary system of remuneration, actual hours worked are also taken into account. The difference is that the standard salary is a fixed amount of an employee's wages for a calendar month. And with hourly wages, a rate is set precisely for each hour worked. And this condition is subject to mandatory inclusion in the employment contract with the employee (Article 57 of the Labor Code of the Russian Federation).

The establishment of hourly wages does not create any difficulties in calculating wages, because keeping track of the time actually worked by each employee is the responsibility of the employer (part 4 of article 91 of the Labor Code of the Russian Federation).

It is most convenient to use hourly wages for workers with flexible work schedules, as well as part-time workers.

TC on hourly wages

The employer, when setting the hourly wage, must keep in mind that when the norm of working time is fulfilled during the calendar month (at the rate of 40 hours per week), the wage of an employee with an hourly rate cannot be less than the minimum wage (part 3 of article 133 of the Labor Code RF). From 07/01/2016, the minimum wage is set at the level of 7,500 rubles per month (Article 1 of the Federal Law of 06/02/2016 No. 164-FZ).

Hourly wages in an employment contract

In an employment contract with an hourly wage, a sample wage clause might look like this:

"To establish an hourly wage for an employee at the rate of 300 rubles per hour."

Example: The seller has an hourly rate of 250 rubles per hour. In September 2016, an employee worked 80 hours. Therefore, his salary for September will be 20,000 rubles (250 rubles/hour * 80 hours).

All issues related to remuneration for work performed are always of great concern to both the employer and the staff. Monthly payments may be different character, consist of heterogeneous components and be charged based on different bases. Consider the concept of the tariff rate, analyze in detail how it is calculated, and also clarify the main differences between the tariff rate and salary.

What is a tariff rate

People cannot receive the same remuneration for their work. The amount to be paid as salary depends on:

• qualification level of personnel;
• the difficulties of the labor functions assigned to the employee;
• quantitative characteristics of work;
• employment conditions;
• time allotted for work, etc.

Salary differentiation according to the severity of these points is carried out within the framework of tariff system labor remuneration. Its key element is the tariff rate as the main component of the salary.

Tariff rate- documented amount of financial remuneration for achieving a labor standard of varying degrees of difficulty by an employee of a certain qualification for an accepted unit of time. This is the "backbone", the minimum component of the calculation for labor, on the basis of which the amount received by employees "on hand" is built.

REFERENCE! An employee cannot receive an amount less than the tariff rate under any circumstances, if all functional duties are fully performed by him - this is the minimum guaranteed by law.

Not part of the tariff rate:

• compensation;
• incentive payments;
• social charges.

Estimated time of the tariff rate

The time period for which the tariff rate is calculated can be any interval convenient for the employer:

• day;
• month.

Hourly rates it is convenient to establish if the enterprise operates, which determines the regime for the summarized accounting of working hours, as well as when hourly employees work.

Daily rates are applied when work has the status of daily work, while the number of working hours on each such day is the same, but differs from the usual norm established by the Labor Code of the Russian Federation.

Monthly tariff rates operate with constant observance of the rationing of working hours: a stable schedule, solid days off. Under such conditions, the employee will “close” the month, regardless of how many hours he actually worked: having worked the monthly norm, he earns his rate.

Tariff rate functions

The application for accrual in monetary form of remuneration for the performance of labor functions - the tariff system of payment - has a number of advantages over other forms of payment.

The tariff rate as a unit of payroll performs a number of important functions:

• makes the remuneration of labor and its content proportionate;
• divides the minimum part of payment depending on the quantitative and qualitative characteristics of labor;
• streamlines the stimulation of labor under the stipulated conditions (for example, in hazardous production, with a solid length of service, processing, etc.);
• helps to adequately calculate pay for different systems of labor organization and work schedules.

NOTE! Main principle application of tariff rates - the same remuneration for an equal measure of work.

How is the rate calculated

The unit rate, with which all other categories are related, is the tariff rate of the 1st category - it determines the amount due to an employee without qualifications for his work during a specified time period.

The remaining categories are arranged depending on the increase in the complexity of the work and the qualifications required for it ( tariff categories), or by the level of professional training of employees (qualification categories). The complex of all ranks leaves tariff scale enterprises. In it, each next digit is several times more than a single rate (that is, 1 digit) - this indicator reflects tariff coefficient.

NOTE! The minimum wage is set by the state, and all other elements of the tariff scale are accepted separately for each organization and are fixed in the relevant local acts. An exception is work in organizations financed from the state budget, where charges are made according to the Unified Tariff Scale (UTS).

Knowing the tariff coefficient and the value of the unit rate, it is always possible to calculate the amount of payment due to a particular employee according to the tariff.

An example of calculating the tariff for the UTS

to the Faculty of Philosophy state university a teacher with a degree of candidate of philosophical sciences and the title of associate professor is arranged. He was accepted to the post of associate professor of the Department of Cultural Studies and appointed curator of the student group. According to the Unified tariff scale, the billing period of which is equal to a month, his qualification corresponds to the 15th category. Let's calculate his salary.

The minimum payment for the UTC, corresponding to 1 category, is equal to the value. It must be multiplied by the tariff coefficient for the 15th category of the tariff scale, namely, 3.036.

Currently, a draft law is under consideration that regulates the procedure and amount of allowances due to the teaching staff. For our example, we will use the data from this bill.

To calculate the rate you need:

1. Multiply the interdigit coefficient and the minimum wage
2. Add docent position (+40%)
3. Add the due allowances for having an academic degree (for example, + 8,000 rubles), as well as a curator's supplement (for example, + 3,000 rubles).

Example of tariff calculation for an hourly rate

If an employee works according to the system of summarized accounting of working hours, then his tariff rate will depend on the hourly rate for a given year - it will be shown by the production calendar, as well as the monthly tariff rate established at the enterprise.

1 way. You can divide by the rate indicator the monthly rate for working hours. For example, for a worker of a certain qualification, a tariff of 25,000 rubles is set. per month. At the same time, the established norm of working time per month is 150 hours. Thus, the hourly wage rate for such a worker will be 25,000 / 150 = 166.6 rubles.

2 way. If you need to calculate the average hourly rate for the current year, you first need to determine the average hourly monthly rate of time. To do this, we divide the corresponding annual indicator of the production calendar by 12 (the number of months). After that, we reduce the average monthly wage rate of the worker, established by the wage scale, by the number of times received. For example, the annual rate is 1900 hours. Let's take the same monthly rate as for the previous example - 25,000 rubles. Let us calculate how much this worker earned on average per hour during a given year: 25,000 / (1900 / 12) \u003d 157.9 rubles.

What is the difference between wage rate and salary

These two concepts are similar in many respects, since both of them reflect the monetary value of labor remuneration. Now the similarities between them are greater than a few decades ago, as labor law is undergoing significant changes. However, there are also significant differences

General features of salary and tariff rate

1. Both that, and another provides the minimum sum by which work can be paid.
2. Below the established limit, payment is not entitled to fall.
3. They are related to the qualifications of the employee.
4. They are taken into account without additional payments, allowances, compensations, social charges.

Differences in the tariff rate and official salary

Let's compare these two concepts in the following table.

	Base	Tariff rate	Official salary
	What is charged for	For the fulfillment of the labor norm per unit of time	For the performance of functional duties where the norm cannot be established
	Calculation time unit	Hour, week, month (any convenient time unit)
	What does the value depend on?	From the tariff category (inter-digit coefficient)	From the qualifications received by the employee
	professional circle	Real economic spheres: construction, mining, manufacturing, manufacturing, etc.	Non-productive areas of work: lawyers, civil servants, management, etc.