Average earnings for the last three months. Calculation of average earnings for unemployment benefits. On the form of the Ministry of Labor

In our country, during times of economic crises, many situations arise that can be difficult to resolve. Businesses are closing, laying off or downsizing, and the lack of jobs is leading to an increase in the number of unemployed people.

You can get a good position at the Employment Center

In order to find a new place, you need to contact the employment center: they will not only try to find a suitable job, but also, if there are grounds, they will recognize you as unemployed and appoint (in accordance with the Law of the Russian Federation “On Employment of the Population in the Russian Federation” (1991) , Rules for registration of citizens in order to find suitable work, Rules for registration of unemployed citizens).

You also need to remember that assistance in finding a job is provided by employment authorities to any citizens, regardless of whether they have the right to be recognized as unemployed or not. In order to register as a job seeker, the following documents are required:

• (identification);
• A certificate for those who have one (an individual rehabilitation program for a disabled person, which contains recommendations for working conditions and the nature of the activity);
• A certificate of the person’s salary three months before the date (at the request of the citizen).
  The last document for registration as a person in need of a job search is not mandatory (clauses 3 and 4 of the Rules for registering citizens in order to find a suitable job). But to be recognized as unemployed and to receive benefits, this certificate must be provided.
• The status of unemployed is assigned and the accrual of benefits is assigned to the citizen no more than 11 days from the moment the full package of documents was provided to the employment center.
• about the average salary for the 3 months preceding the dismissal is necessary in order to calculate the amount of the expected benefit. In the event that the certificate was not provided (and it is not possible to obtain it), the amount of the benefit in this case cannot exceed the minimum amount established at the moment.

How to get a certificate from your employer

Help for the employment center: sample

Of course, the easiest way is to take care of obtaining a certificate when leaving your last job. According to Articles 62 and 140 of the Labor Code, on the day of dismissal, the employer must make a settlement with the resigning person, return the work book with completed information about the dismissal, and issue all the necessary documents: copies of dismissal orders, a certificate for the previous two years (for calculating sick leave payments ), certificate of income for the current year, certificate 2-NDFL (salary).

If the need for it arose after dismissal, you should use the norm of the Labor Code of the Russian Federation, according to which the employer (even a former one) is obliged, upon written application, to issue the necessary document to the employee no later than 3 working days. You can submit an application in person (keeping a second copy of the application with an acceptance mark), by post (with notification), .

If management refuses to issue the required certificate, you can seek assistance in solving this problem from the State Labor Inspectorate or. As a rule, such an appeal helps to obtain the necessary document very quickly (and an administrative fine for the employer who violated the norm of the Labor Code of the Russian Federation).

Help form for the employment center

In order to register with the employment center, you need to submit a package of documents

The form of the certificate of average salary does not have a form approved at the all-Russian level. Theoretically, a certificate issued by the employer containing all the necessary details should be suitable for employment authorities. This certificate must contain:

• Corner stamp of the enterprise (if there is none, information about the address, name of the organization, TIN, telephone numbers, etc. is entered)
• Full (not abbreviated) name in accordance with the constituent documents
• Full name of the employee (in full)
• Organization seal imprint
• Signatures of the manager and chief accountant (with transcript)

However, often employment center specialists issue a certificate form established at the local level for completion along with a memo for the accountant. In a number of regions (for example, in Moscow, the certificate form has been developed and enshrined in law since 2010). In this case, the citizen will have to apply to the former employer again to fill out the document.

Moreover, it does not matter how long after the dismissal this happens: even after several years, the organization is obliged, at the request of the former employee, to issue him the required certificate if this organization is his last place of work. If the organization is liquidated, the documents must be transferred to the archive, and you should contact them for a certificate.

If, despite all the measures taken, it was not possible to obtain a salary certificate, the employment authorities, if there are grounds to recognize the citizen as unemployed, assign him at the minimum level, the same as in the case if the citizen did not work for more than 26 weeks during the year. , which preceded his registration as unemployed.

How to calculate earnings for reference

Its employees will help you fill out a certificate for the employment center.

The calculation of earnings for 3 months for reference to the employment authorities does not take place according to the usual method established by Regulation No. 922 of December 12, 2007. on the calculation of average earnings, and in accordance with the special Procedure for calculating average earnings to determine the amount of unemployment benefits and scholarships paid to citizens during the period of professional training, retraining and advanced training in the direction of employment services (adopted in 2003, as amended).

Differences between the calculation for employment authorities and the usual calculation of the average salary:

• The calculation period is the last three months (full, from the 1st to the 1st) preceding the dismissal
• The number of working days or hours in the billing period is summed up based on the established length of the working week

The billing period does not include time (and, accordingly, accrued wages) if:

• The employee did not work, but his earnings will remain in accordance with the laws of the Russian Federation
• Disability benefits were accrued (including for pregnancy and childbirth)
• There was downtime (no matter whether it was the fault of the employer or the employee)
• Paid (additional) services were provided, for example, for caring for disabled children
• The employee used time off for previously worked periods, in accordance with the legislation of the Russian Federation

Important! When working part-time, unworked time is not excluded from the calculation.

The employment center is a chance to realize your potential!

If all three working months must be excluded from the calculation for the above reasons, the calculation for the previous three months of work can be taken to calculate the average salary. For the calculation, all types of earnings accrued according to the employer’s payment system are used:

• accrued amounts at tariffs (rates),
• interest on revenue, commissions,
• non-monetary forms of payment,
• fees,
• royalties,
• teachers' salaries for hours above the established workload,
• payment paid at the end of the calendar year (1/12 of the payment amount included in the billing period for each month), due to the wage system,
• bonuses for class, qualifications, rank, academic degree, for working conditions, work on weekends and holidays, year-end bonuses, for length of service, and other accruals.

The procedure for calculating the average salary is as follows:

1. Determine the number of days actually worked N for three months
2. Determine the amount of accrued wages (including the types of earnings listed above) S
3. Calculate average daily earnings M as the quotient of S/N (M=S/N)
4. Set the average number of working days per month for the required period X
5. Having determined all the listed values, you can obtain the average earnings (A) using the formula: A=M*X.

As can be seen from the algorithm of actions, the average earnings determined for the purpose of submitting information to employment authorities to determine the amount of unemployment benefits or the amount of scholarships for retraining/advanced training is calculated as the product of the average daily salary by the time worked by the employee for the last three months of work.

A certificate of average salary may be needed by anyone who applies for assignment of unemployed status and receipt of benefits, or applies for retraining or retraining in the direction of the employment center (with the payment of an appropriate scholarship). In this case, you should apply for such a certificate at your last workplace, and upon receiving the certificate, check the presence of all the necessary details and the correctness of the calculations made by the former employer.

More details on the topic “certificate of average earnings” - video consultations:

As a general rule, average earnings are calculated as follows (clause 9 of the Rules, approved by Decree of the Government of the Russian Federation of December 24, 2007 N 922 (hereinafter referred to as the Rules)):

Billing period are 12 calendar months preceding the period during which the employee retains his average salary (clause 4 of the Rules). It is important to know that some periods must be excluded from the billing period, as well as the amounts paid for them. Excluded periods include, in particular:

• period of illness;
• time spent on vacation according to the BiR;
• downtime due to the fault of the employer or for reasons beyond the control of the employer and employee.

You will find a complete list of excluded periods in clause 5 of the Rules.

To the base for calculating average earnings payments provided for by the remuneration system of a specific employer are included (clause 2 of the Rules). In this case, there is no need to include in the database (clauses 3, 5 of the Rules):

• social payments;
• payments for excluded periods;
• other payments not related to wages (for example, financial assistance, payment of food costs, etc.).

In addition, you need to keep in mind that when calculating average earnings, bonuses are taken into account in a special manner (clause 15 of the Rules).

How to calculate average earnings if there were no payments

It all depends on the period in which there were no payments. (p. 6-8 Rules).

Option 1. There were no payments for the billing period, but they were before it.

Average earnings in such a situation are calculated based on payments accrued for the previous period equal to the calculated one.

Option 2. There were no payments during the billing period and before it began.

Then the average earnings are calculated based on the salary accrued for the days actually worked by the employee in the month in which the incident occurred, which is associated with the retention of the employee’s average earnings:

Option 3. There were no payments for the billing period, before it began and before the occurrence of an event in connection with which the employee retains his average earnings.

In this case, the average earnings are determined based on the employee’s salary:

Calculation of average earnings and salary increases

If the employer increased the wages of all employees or all employees of a structural unit, then the calculation of average earnings will depend on exactly when the increase occurred (clause 16 of the Rules).

Situation 1. Salary is increased in the billing period.

Then the increase factor must be applied to payments taken into account when calculating average earnings and accrued before the salary increase (within the calculation period).

The calculation of average earnings in this situation is implemented in our calculator.

Situation 2. The salary is increased after the billing period, but before the event, upon the occurrence of which the employee retains his average earnings.

In this situation, it is necessary, taking into account the increase factor, to increase the average earnings calculated for the billing period.

Situation 3. Salary is increased while the employee maintains average earnings.

In this case, it is necessary to increase only part of the average earnings: for the period from the date of the salary increase until the end of the period of maintaining the average earnings.

To receive government support during a period of absence from work, an employee will need a certificate of average earnings. This is due to the fact that the benefit is set as a percentage of the unemployed’s income calculated for the last three months at the last place of duty. It happens that other organizations are asked to provide such a certificate. For example, social security authorities, an employment center for the appointment of various benefits.

Therefore, an employee or former employee can come to the accounting department for a salary certificate. The form of this document is not approved at the federal level, but it will not be possible to fill it out arbitrarily: usually the employment center issues a form and asks you to provide the necessary data on the issued memo for the accountant.

In some constituent entities of the Russian Federation, the form of such a certificate has been developed and enshrined in law. For example, in the Komi Republic, the certificate form was approved by the order of the administration of the Komi Republic, Order No. 84-P dated September 16, 2015.

When a former employee applies for a certificate, the employer has the right to demand a statement from him (Article 62 of the Labor Code of the Russian Federation), after which he is obliged to issue a correctly executed document within 3 days, even if the employee worked in the company 10 years ago, but this is his last place work.

Calculation of average earnings for reference

The procedure for calculating average earnings to determine the amount of unemployment benefits and scholarships paid to citizens during the period of professional training, retraining and advanced training in the direction of the employment service authorities was approved by Resolution of the Ministry of Labor of the Russian Federation dated August 12, 2003 No. 62.

Billing period- these are the last three calendar months (from the 1st to the 1st) preceding the month of dismissal (clause 3 of the Resolution).

Days of maintaining average earnings are excluded from the calculation period: business trips, vacations, work downtime, illness or maternity leave. The average monthly number of working days (hours) in the billing period is used, depending on the established length of the work week, which must be rounded to the nearest hundredth.

Included payments- all payments used in the organization, regardless of sources: wages in cash and in kind, monetary remuneration, allowances and additional payments, bonuses and rewards, other types of payments.

Filling out all details of the certificate is mandatory. Corrections are not allowed. In accordance with current legislation, responsibility for the accuracy of the information specified in the paper lies with the head and chief accountant of the company.

The wording of paragraph 3 of the resolution allows for its ambiguous interpretation in practice. As the Supreme Court of the Russian Federation indicated in the ruling of the Supreme Court of the Russian Federation of June 8, 2006 No. KAS06-151, the possibility of including in the calculation period a 3-month period from the last month of work in which the dismissal was made is not excluded, if this is in the interests of the employee. The court considered a situation where a person quit his job on the last day of the month. It turns out that the month of dismissal should be included in the calculation only when it leads to an increase in average earnings.

Average earnings depend on the working regime and are determined in accordance with paragraphs 7 or 8 of the Resolution.

For the standard version with a daily working week, the formula is used (clause 7):

SZ = SDZ × SMD, where

SZ - average earnings

SDZ - average daily earnings. This parameter is calculated by dividing the amount of wages actually accrued for the billing period by the number of days actually worked during this period.

SMD - average monthly number of working days in the billing period

We calculate this: we divide the sum of working days for 3 months (according to the production calendar) by 3. For example, the average daily wage for the billing period April-June 2019 will be equal to 19.6 = (22 + 18 + 19) / 3.

If the time is not fully worked, 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 5-day (6-day) working week falling on the time worked in the billing period.

When determining the average earnings of an employee, for which the summarized accounting of working hours is established, the average hourly earnings are used (clause 8) and are calculated using the formula:

SZ = SCHZ × SMC, where

SCHZ - average hourly earnings. This parameter is calculated by dividing the amount of actual salary in the billing period by the number of hours worked in the period.

SMF - average monthly number of working hours in the billing period depending on the established length of the working week

We calculate this: we divide the sum of working hours for 3 months (according to the production calendar) by 3. For example, the SMC for the billing period April-June 2019 will be equal to:

156.33 = (175 + 143 + 151) / 3 for a 40-hour work week;

140.6 = (157.4+128.6+135.8) / 3 with a 36-hour work week;

93.4 = (104.6+85.4+90.2) / 3, with a 24-hour work week.

Payments involved in calculating average earnings

Point 2 of the order provides a list of payments that are taken into account to calculate average earnings. This includes salaries, bonuses, rewards, additional payments, payments related to working conditions, and so on. The list remains open, since the law allows the inclusion of other types of money transfers in accordance with the company’s current remuneration systems.

Paragraph 3, on the contrary, describes the excluded periods and, accordingly, the amounts accrued during this time. In particular, this is the time when the employee maintained his average earnings or received temporary disability benefits, leave without pay, etc.

WHAT PERIOD IS ACCEPTED AS THE CALCULATION PERIOD WHEN CALCULATING THE AVERAGE EARNINGS FOR AN EMPLOYMENT CENTER?

Situation 1. As a general rule, the calculation period will be 3 calendar months preceding the month of dismissal (clause 3 of the Procedure for calculating average earnings for the employment service). For example, for an employee dismissed on 04/14/2015, the payroll period is from 01/01/2015 to 03/31/2015.

For an employee dismissed on the last day of the month, the last 3 months of work, including the month of dismissal, can be taken as the calculation period, if in this case the average earnings will be higher (Definition of the Supreme Court dated 06/08/2006 N KAS06-151). This is possible, in particular, if the employee was paid a large bonus in the month of dismissal. For example, he quit on April 30, 2015. You can take the period from 02/01/2015 to 04/30/2015 as the estimated period, if the average earnings calculated for this period are greater than the average earnings for the period from 01/01/2015 to 03/31/2015.

Attention! Days are excluded from the calculation period when (clause 4 of the Procedure for calculating average earnings for the employment service):

The employee retained his average earnings (business trips, paid vacations, etc.);

The employee received temporary disability benefits, as well as maternity or child care benefits;

In other cases, the employee was released from work with or without earnings (for example, he was on vacation at his own expense).

Situation 2. If the entire billing period consists of excluded days, then to calculate average earnings, the 3 calendar months closest to the billing period in which the employee had days worked are taken (clause 5 of the Procedure for calculating average earnings for the employment service).

Example. Determination of the calculation period if the 3 months preceding dismissal consist of excluded periods

The employee quit on January 21, 2015 - on the last day of maternity leave, which was preceded by maternity leave. In total, due to these vacations, she was absent from work from November 24, 2011 to January 21, 2015.

Since the entire billing period from 10/01/2014 to 12/31/2014 consists of excluded days, the period from 08/01/2011 to 10/31/2011 should be taken as such.

Situation 3. If the employee had days worked only in the month of dismissal, then the calculated period will be from the 1st day of the month of his dismissal to the day of dismissal (clause 6 of the Procedure for calculating average earnings for the employment service).

Example. Determining the calculation period if the employee had no days worked in the months preceding dismissal

Period of work of Semenov S.V. in the organization - from 12/01/2014 to 12/26/2014. Since he has no days worked in the billing period (September 2014 - November 2014), S.V. Semenov’s average earnings are calculated based on data for December 2014.

WHAT PAYMENTS ARE CONSIDERED WHEN CALCULATING THE AVERAGE EARNINGS FOR AN EMPLOYMENT CENTER?

The average earnings for an employment center (service, fund) include all types of payments that are provided for by the remuneration system (salaries, bonuses, allowances, etc.) (clause 2 of the Procedure for calculating average earnings for the employment service).

Social and other payments not related to the employee’s remuneration (for example, compensation for expenses for cellular communications or for the use of a personal car) are not included in the calculation of average earnings.

The calculation excludes amounts accrued for the time when the employee did not work, but he retained earnings (vacation pay and compensation for unused vacation, payment for additional days off to care for a disabled child, periods of illness, etc.), as well as for the time business trips (clause 4 of the Procedure for calculating average earnings for the employment service).

Bonuses and salary increases are taken into account when calculating average earnings according to special rules.

HOW ARE PREMIUMS CONSIDERED WHEN CALCULATING AVERAGE EARNINGS FOR AN EMPLOYMENT CENTER?

Accounting for bonuses depends on their types (clause 9 of the Procedure for calculating average earnings for the employment service).

Monthly bonus accrued in the billing period is included in the calculation, one for each bonus indicator (for example, for the number of sales or for the volume of revenue) for each month of the billing period. If an employee is awarded two bonuses for one indicator in one month, then for the calculation you need to take the bonus whose amount is greater.

Example. Taking into account the monthly bonus when calculating average earnings for an employment center

Period of work of Ivanov I.I. in the organization - from 05/12/2013 to 04/13/2015. During the billing period (January 2015 - March 2015) Ivanov I.I. 3 bonuses were awarded monthly: one for the number of sales and two for the volume of revenue.

When calculating the average earnings for an employment center, you need to take into account no more than 3 bonuses for the number of sales and no more than 3 bonuses for the volume of revenue.

Quarterly, semi-annual and other bonuses for a period of more than a month that are accrued in the billing period are included in the calculation, one for each indicator in the amount of the monthly part for each month of the billing period.

Example. Taking into account quarterly and semi-annual bonuses when calculating average earnings for an employment center

Period of work of N.I. Khokhlova in the organization - from 10/14/2013 to 04/17/2015. In the billing period (January 2015 - March 2015) Khokhlov N.I. bonuses were awarded:

In January 2015 - for the second half of 2014 in the amount of 18,000 rubles;

In March 2015 - for the first quarter of 2015 in the amount of 15,000 rubles.

When calculating average earnings for an employment center, you need to take into account:

The bonus for the second half of 2014 is in the amount of 9,000 rubles. (RUB 18,000 / 6 months x 3 months);

The bonus for the first quarter of 2015 is in full, i.e. 15,000 rub. (RUB 15,000 / 3 months x 3 months).

Performance bonus per calendar year, preceding the year of dismissal, as well as a bonus for length of service (length of service) is included in the calculation in the amount of 1/4 for each bonus indicator, regardless of when it was accrued.

Example. Taking into account the annual bonus when calculating average earnings for an employment center

Period of work of Ivanov I.I. in the organization - from 05/12/2013 to 05/14/2015. In December 2014, he was awarded a bonus based on the results of work for 2014 in the amount of 40,000 rubles.

Despite the fact that this bonus was not accrued in the billing period (February 2015 - April 2015), when calculating the average earnings for the employment center, it must be taken into account in the amount of 10,000 rubles. (RUB 40,000 / 4).

If the billing period has not been fully worked out or there were excluded periods (clause 9 of the Procedure for calculating average earnings for the employment service), then:

Monthly bonuses paid along with the salary for the same month are included in the calculation in full;

Other bonuses, including monthly ones paid with wages for another month, are included in an amount proportional to the time worked in the pay period. It is determined by the formula:

Please note: this must also be done in the case where bonuses were calculated taking into account the time actually worked by the employee.

Example. Accounting for bonuses when calculating average earnings for an employment center if the billing period has not been fully worked out

Period of work of Ivanov I.I. in the organization - from 05/12/2013 to 01/30/2015. During the billing period (October 2014 - December 2014) Ivanov I.I.:

In the billing period, Ivanov I.I. bonuses accrued and paid:

In November 2014 - for October 2014 (in the amount of 7,000 rubles);

In December 2014 - for November 2014 (in the amount of 6,000 rubles), for December 2014 (in the amount of 9,000 rubles) and for the fourth quarter of 2014 (in the amount of 20,000 rubles).

The organization has a five-day work week. The number of working days according to the production calendar for October 2014 - December 2014 was 64, and the days worked by Ivanov I.I. for this period - 54.

Since the billing period was worked out by Ivanov I.I. not completely, when calculating average earnings for an employment center, bonuses are taken into account:

For October 2014 - in the amount of 5906.25 rubles. (RUB 7,000 / 64 days x 54 days), since this monthly bonus was paid with the salary for another month (November);

For November 2014 - in the amount of 5062.5 rubles. (6000 rubles / 64 days x 54 days), since this monthly bonus was paid with the salary for another month (December);

For December 2014 - in the amount of 9,000 rubles, since this monthly bonus was paid along with the salary for December;

For the fourth quarter of 2014 - in the amount of 16,875 rubles. (RUB 20,000 / 64 days x 54 days), since this is a quarterly bonus.

The total amount of bonuses taken into account when calculating the average earnings for the employment center will be 36,843.75 rubles. (RUB 5,906.25 + RUB 5,062.5 + RUB 9,000 + RUB 16,875).

HOW DOES SALARY INCREASE BE CONSIDERED WHEN CALCULATING AVERAGE EARNINGS FOR AN EMPLOYMENT CENTER?

All payments taken into account when calculating average earnings must be indexed if, during or after the billing period, the salary was increased for all employees of the organization or structural unit (branch, department, workshop, etc.) in which the employee worked.

The indexation procedure depends on the period of salary increase (clause 10 of the Procedure for calculating average earnings for the employment service).

If salaries were increased after dismissal, nothing needs to be indexed.

Payments are indexed by an increase factor, which is calculated using the formula:

Example. Indexation of payments when calculating average earnings for an employment center

The following people left the organization:

01/25/2015 - Ivanov I.I.;

02/20/2015 - Smirnov Yu.M.

The salary of each employee was 25,000 rubles before the increase, and 30,000 rubles after the increase. The salary increase coefficient was 1.2 (RUB 30,000 / RUB 25,000). They were not paid any bonuses or allowances during the pay period.

For Ivanov I.I. The calculation period will be from 10/01/2014 to 12/31/2014. Since the salary increase occurred after the pay period, but before the date of dismissal, the amount of payments taken into account when calculating the average earnings of Ivanov I.I. for the employment center, is not indexed and will amount to 75,000 rubles. (RUB 25,000/month x 3 months). It will be necessary to index the average earnings of I.I. Ivanov, calculated for the billing period.

For Smirnov Yu.M. The calculation period will be from 11/01/2014 to 01/31/2015. Since the salary increase occurred in the billing period, payments accrued to Yu.M. Smirnov are subject to indexation. in November and December 2014. The amount of payments taken into account when calculating the average earnings of Smirnova Yu.M. for an employment center, will be 90,000 rubles. (25,000 rub. x 1.2 + 25,000 rub. x 1.2 + 30,000 rub.). The average earnings calculated based on this amount do not need to be indexed.

Situation 1. For an employee who has days worked in the billing period, the average earnings are calculated according to the formula (clause 7 of the Procedure for calculating average earnings for the employment service):

Example. Calculation of average earnings for an employment center

The following people resigned from an organization that has a five-day work week:

1) Ivanov I.I. - 04/15/2015. The estimated period for it will be from 01/01/2015 to 03/31/2015;

2) Petrov P.P. - 04/30/2015. Depending on which period the average earnings will be greater, the estimated period for it may be:

Or from 01/01/2015 to 03/31/2015;

Or from 02/01/2015 to 04/30/2015.

Worker	Calculated	included in average earnings,	Quantity working days in the calculated period by organizations	Quantity spent employee in calculated	earnings,

In the certificate for the employment center issued to P.P. Petrov, it is necessary to indicate the average earnings calculated for the period from 02/01/2015 to 04/30/2015 (RUB 27,824.92), since it is greater than the average earnings calculated for the period from 01/01. 2015 to 03/31/2015 (RUB 27,824.92 > RUB 26,661.9).

Situation 2. For an employee whose days worked were only in the month of dismissal, the average earnings are calculated using the formula (clause 6 of the Procedure for calculating average earnings for the employment service):

Example. Calculation of average earnings for an employment center if there are no days worked in the months preceding dismissal

Semenov S.V. started working on 04/01/2015 and left on 04/29/2015. The amount of payments included in the calculation of average earnings accrued to him for this period was 31,500 rubles, the number of days worked was 21. The organization established a five-day working week, the number of working days in April according to the organization’s work schedule was 22.

Average earnings of Semenov S.V. for the employment service will be 33,000 rubles. (RUB 31,500 / 21 days x 22 days).