Those who rarely change jobs are unlikely to 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 the employee's income, which are subject to insurance premiums. That is, all wages, vacation pay and other funds subject to payments to the FSS will be displayed in this document. The period under consideration is 2 years prior to the issuance of the certificate. It also indicates information about the current period.
The exception is sick leave, for women - maternity leave, as well as childcare leave. When calculating income for the specified periods, they simply will not be taken into account. In addition, you need to remember that the amount of earnings not more than the established annual limit is taken into account. Until 2011, it was 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 the allowance fortemporary disability or other similar payments were calculated incorrectly, the employer is responsible, not the employee. So the indication of correct information is his responsibility, otherwise the amounts will have to be compensated at the expense of the company, and not the insured person.
What does it look like?
Form 4n help was first introduced in 2011. Prior to this, only 1 year of information was used in calculating the average daily wage. 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 of 2013-30-03). Now it is 3 sheets. The form is strictly prescribed, so certificates issued by different institutions must be similar. First, there must be information about the company that compiled the document. Secondly, the certificate contains information about the former employee, that is, the insured person. Next come directly the amount of income on which insurance payments were accrued. There is a separate line for each year. Finally, the last section contains information on periods when contributions to the FSS were not made. Their duration is indicated, as well as the start and end dates.
The reference can be filled in with a ballpoint pen with blue or black ink, or with the help of technical means, including a typewriter. No corrections are allowed. Help 4n (182n) must be certified by the signatures of the chief accountant andhead of the organization, as well as a round seal.
What do you need?
As a rule, a 4n certificate is required in two cases: for the correct calculation of disability payments, as well as for a similar operation when applying for maternity leave or parental leave. 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 is then compensated by the FSS.
So, the 4n certificate is necessary for the correct calculation of these very payments. Based on the information contained in the document, the average daily earnings for the previous 2 calendar years are calculated. It is used in calculations.
So, future mothers will not be out of place to estimate how much they will receive. Based on the fact that now in the calculations, as a rule, 2012 and 2013 are used, the maximum average daily earnings can be slightly less than 1,500 rubles. This means that the largest amount that you can count on by issuing a sick leave for the standard 140 days in 2014 is approximately 207 thousand.
Where to get it?
A 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 the 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,who do not allow obtaining a certificate, you can contact the territorial body of the pension fund. True, an individual cannot do this on his own. It is necessary to write an application to the new employer, who will send a request to the FIU and receive a response to it. It may not be a very convenient system, but it is likely that it will be improved in the future.
Naturally, in cases of "gray" wages and generally neglect of official employment, there can be no talk of such certificates. We can say that this document is another measure to encourage employees to insist on the proper registration of labor relations.
Replacement options
The traditional 2-personal income tax, which seems to be universal, will not work in this case. It refers to all the income of an employee without exception, while there is no information on periods of disability, for example. Thus, there are simply no analogues capable of providing the same information. So a 4n (182n) certificate is actually necessary, even if there are no plans to get sick and get pregnant in the near future.
