Those who rarely change jobs hardly remember what documents are needed when registering an employment relationship. But in recent years there have been some changes, in particular, a special certificate of form 4n was introduced.
What information does it include?
This document contains information about all employee income for which insurance premiums are accrued . That is, all wages, vacation pay and other funds levied by payments to the Social Insurance Fund will be displayed in this document. The period under consideration is 2 years preceding the issuance of the certificate. And also information about the current period is indicated.
The exception is sick leave, for women - maternity leave, as well as child care. When calculating income for these periods, they simply will not be taken into account. In addition, it must be remembered that the calculation takes into account the amount of earnings not exceeding the established annual limit. Until 2011, it amounted to 415 thousand rubles, in 2011 - 463 000, for settlements for 2012 - 512 000, 2013 - 568 000, and, finally, for 2014 - 624 000.
It is worth noting that for any errors due to which temporary disability benefits or other similar payments were incorrectly calculated, the employer, not the employee, is responsible. So the indication of the correct information is his duty, otherwise the amount will have to be compensated precisely at the expense of the company, and not the insured person.
What does it look like?
Help on form 4H was first introduced in 2011. Prior to this, only 1 year of information was used in calculating the average daily earnings. Then all the information was placed on 2 sheets.
However, in 2013, the certificate was changed and finalized; now it is called 182n (in accordance with the order of the Ministry of Labor dated March 30, 2013). Now she makes 3 sheets. The form is strictly established, so the certificates issued by different institutions should be similar. Firstly, there should be information about the company that compiled the document. Secondly, the certificate contains information about the former employee, that is, the insured person. Next are directly the amounts of income for which insurance payments have been accrued. There is a separate line for each year. Finally, the last section contains information on the periods when contributions to the FSS were not made. Indicate their duration, as well as start and end dates.
Help can be filled out with a ballpoint pen with blue or black ink, or with the help of technical means, including a typewriter. No corrections are allowed. Certificate 4n (182n) must be certified by the signatures of the chief accountant and head of the organization, as well as a round seal.
What is it for?
As a rule, 4n certificate is required in two cases: for the correct calculation of disability benefits, as well as for a similar operation when making maternity leave or caring for a child. As you know, during these periods it is not the employer who pays the employee, but the social insurance fund. The company is only an intermediary transferring funds to the insured person, which are then compensated by the FSS.
So, help 4n is necessary for the correct calculation of these same payments. Based on the information contained in the document, the average daily earnings for the previous 2 calendar years is calculated. It is used in calculations.
So, future mothers will not be amiss to figure out how much approximately they will receive. Based on the fact that now the calculations usually use 2012 and 2013, the maximum average daily earnings may be a little less than 1,500 rubles. This means that the largest amount that you can count on, having drawn up a sick leave for 2014 for standard 140 days, is about 207 thousand.
Where to get it?
The certificate of form 4n (182n) must be issued by the employer on the day of dismissal. If this did not happen and you have to deal with obtaining a document later, then you also need to contact the accounting department of the company. In accordance with the law, upon request, you are required to provide the required paper. In case of liquidation of the former employer or the existence of other objective reasons that do not allow obtaining a certificate, you can contact the territorial authority of the pension fund. True, an individual cannot do this alone. It is necessary to write a statement to the new employer, who will send a request to the FIU and receive an answer to it. This may not be a very convenient system, but it is likely that it will be improved in the future.
Naturally, in cases of "gray" salary and in general neglect of official employment, there can be no talk of such certificates. We can say that this document is another measure of encouraging workers to insist on the proper execution of labor relations.
Replacement Options
The traditional 2-NDFL, which seems to be universal, in this case will not work. It refers to all employee earnings, without exception, while there is no information about periods of disability, for example. Thus, there are simply no analogues capable of providing the same information. So, the 4n certificate (182n) is actually necessary, even if there are no plans to get sick and become pregnant in the near future.