When is a certificate of contributions to the Pension Fund issued?
A document confirming the accrual and payment of “pension” contributions must be issued to the employee upon his written application. A certificate of contributions to the Pension Fund, the form of which is given below, can be prepared along with a 2-NDFL certificate, a certificate of the period of work in a given company and other documents, not only when an employee resigns, but at any time at his request. Moreover, regardless of the purpose of the request itself, refusal to issue the requested certificate is unacceptable, even if the employee does not indicate why he needs it.
To prepare work-related certificates, the employer is given no more than three working days (Article 62 of the Labor Code of the Russian Federation). And if an employee resigns, then the certificate is issued along with other documents on the day of his dismissal (Article 84.1 of the Labor Code of the Russian Federation).
Certificate of accrued and paid insurance premiums upon dismissal
- about wages;
- on insurance contributions to the Pension Fund;
- 2-NDFL （on income;
- certificate of average earnings for the last 3 months (if you plan to register with the employment center);
- about the period worked in the organization.
The employer gives the former employee a work book. If an employee requires other documents, he can make a request in writing. In this case, copies of them (Article 62 of the Labor Code of the Russian Federation) are provided. The organization must submit the documents on the day the employee is dismissed or no later than three days following the filing of the application. Information about transfers may be useful in the future.
Request for a certificate of contributions to the Pension Fund - form
In order for the accounting department to prepare a certificate of contributions to the Pension Fund, the employee needs to write a corresponding request addressed to the manager. There is no single form provided for it, so it is compiled in any form. But first, it’s better to check with the accounting department; perhaps the employer has developed its own internal template for such a request.
An example request for a certificate of Pension Fund contributions may look like this:
General Director of Astra LLC
Petrovsky I.I.
from manager Skvortsova A.A.
Please provide me with a duly certified certificate of accrued and actually paid insurance contributions for compulsory pension insurance for the period from 10/01/2016 to 01/31/2017.
January 31, 2020 Skvortsova
Calculation of accrued and paid insurance premiums
Every month, all legal entities - policyholders must not only make monetary contributions to insurance premiums, but also provide a report on the contributions made.
To familiarize employees with the calculation of accrued and paid insurance premiums from their salaries, a certificate is generated based on SZV-6-4. On the day of dismissal, you must provide information for the reporting period up to the date of dismissal. If individual information for past periods has not been issued before, then it must be generated and provided to the employee for all past reporting periods.
Form of certificate of “pension” contributions
In fact, there is no such unified form as a certificate of insurance contributions to the Pension Fund. In fact, in response to an employee’s request, he needs to provide the same accounting information that the employer submits to the Pension Fund for each employee. The employer must give a copy of such information to the employee within five days from the date of his application, and in case of dismissal, he is obliged to transfer it to the employee on the day of dismissal or termination of the civil process agreement (Clause 4, Article 11 of Law No. 27-FZ dated April 1, 1996).
Since 2020, insurance premiums have come under the control of the tax authorities. Reporting on contributions, including accounting information, starting from the first quarter, will be submitted to the Federal Tax Service using a new unified form for calculating insurance premiums. Thus, having received from an employee a request for a Certificate of Contributions to the Pension Fund, the form of which represents accounting information, you need to prepare:
- Section 6 of the RSV-1 calculation for this employee, if the certificate is requested for the period before 01/01/2017;
- Section 3 Calculation of insurance premiums (form according to KND 1151111) for this employee, if data is requested for the period from 01/01/2017.
Only information relating to a specific employee is printed, without affecting data about other insured persons and general reporting indicators.
Example
An employee of Astra LLC, Skvortsova, requested a certificate of contributions to the Pension Fund for the period from 10/01/2016 to 01/31/2017.
Please note that the persucheta information is filled in on the requested date (or on the date of dismissal), regardless of whether it has already been submitted to the Pension Fund of the Russian Federation or the Federal Tax Service by the due date or not. In our case, the accounting department will prepare a copy of section 6 of the RSV-1 calculation for 2020, which will include indicators for October-December, as well as section 3 of the calculation of insurance premiums, which will indicate Skvortsova’s accruals only for January 2020. Here we present both versions of personalized information.
We fill out RSV-1 for employee contributions
What should an employee receive upon dismissal?
Certificates provided upon written request from an employee upon dismissal:
- income certificate;
- certificate of accrued and paid contributions;
- certificate of the period worked.
During service, the employee makes various contributions to the Pension Fund and Social Insurance Fund. After dismissal, data on his contributions may be useful to him in the future, so it would not hurt the employee to have a certificate of accrued and paid insurance premiums upon dismissal. After dismissal, the employer is obliged to issue the former employee a certificate on the amount of earnings for the last two years the next day.
Unfortunately, there is no single form of certificate. Moreover, there are several types of certificates - a certificate to confirm the insurance period, a certificate to determine the amount of unemployment benefits, and so on. Main types of certificates:
- salary certificate;
- certificate of paid insurance premiums;
- certificate of period of work and position held, taking into account promotions/demotions.
If on the day of dismissal you do not give the employee documents related to his work, the company and its director will face a fine. The fine under Article 5.27 of the Code of Administrative Offenses of the Russian Federation for a company ranges from 30,000 to 50,000 rubles, for a director - from 1,000 to 5,000 rubles. For a repeated violation, the fine for the company will increase to 70,000 rubles. And the director faces a fine of up to 20,000 rubles. or disqualification for a period of one to three years (part 2 of article 5.27 of the Code of Administrative Offenses of the Russian Federation).
The dismissal of any employee occurs only after the head of the enterprise signs the corresponding order. Based on it, the accounting specialist calculates the estimated payments, and the HR department employee prepares a package of necessary documents. The latter includes the original work book (including the insert) and a 2-NDFL certificate prepared by an accountant and a certificate in form 182n.
At the end of the working period or immediately after signing the resignation letter (if the manager agrees to part with the subordinate on the same day), the employee receives a list of the following documents against signature:
- A work book containing all required entries, including those about leaving. The employee is obliged to confirm the fact of receipt of the document by signing a personal card (form T-2) and a book reflecting the movement of work records.
- A medical record, if the performance of work duties required its registration.
The employee must also obtain various certificates from the employer’s accounting department. The resigning employee will need a certificate of earnings in order to present it to the new employer. Based on this data, the new employer will calculate various benefits:
- on disability;
- for pregnancy and childbirth;
- for child care.
The certificate must indicate:
- information about the employer;
- information about the employee;
- employee payments for which social contributions were calculated for the current and two previous calendar years;
- the number of calendar days excluded when calculating benefits (days of illness, maternity leave, parental leave).
Another document is a certificate of average earnings for the last 3 months. This document will be needed to register the employee with the employment center as unemployed. Personalized registration information. If the employee insists, the employer must give him 3 certificates:
- according to the SZV form - M;
- according to the form SZV - EXPERIENCE;
- Section 3 of calculation of insurance premiums.
These certificates are needed to calculate the employee’s pension. The employee also has the right to request information in order to verify the correctness of the transfer of data to the Pension Fund. Reports in the form SZV-M and SZV-STAZH are generated only for the resigning employee. No other employees are mentioned.
Important! The employer must obtain confirmation from the employee that he has received this personalized accounting information.
This can be done in 2 ways:
- you can ask him to sign the employer’s copies;
- You can start a separate journal.
Certificate in form 2-NDLF on accrued and paid taxes. The employer is obliged to issue such a certificate to the employee. It contains information not only about wages, but also about all payments for which insurance premiums were calculated, as well as information about the former employer.
This certificate is used at the new place of work if the employee has the right to receive a tax deduction on the basis of Art. 218 - 220 Tax Code of the Russian Federation.
In the “Sign” field you need to indicate:
- 1 – if personal income tax was withheld from all income of the resigning employee;
- 2 – if the employee had income from which tax was not withheld.
All documents are issued on the day the employee is dismissed. They can be delivered either personally or sent to the employee by mail. To do this, the employee must write a written consent. All copies of documents must be stamped “true copy” and certified by the employer’s seal. All accounting certificates must also contain the employer's seal.
Upon dismissal of one's own free will, the employee is entitled to mandatory and optional compensation. Mandatory ones include those provided for by law. Optional ones include those provided for by local regulations.
When dismissing an employee on his own initiative, the employer must pay him:
- wages for the time actually worked before the date of dismissal;
- compensation for unused vacation;
- disability benefits if the employee falls ill during the period of compulsory service.
Wages for time actually worked are considered for those days in the current month that have not yet been paid, and during which the resigning employee was actually present at work. Vacation compensation is due to all employees who did not have time to use their legal rest days in the current working year up to the date of dismissal. If an employee worked 11 months before dismissal and did not go on vacation, then he has the right to receive compensation in full.
By agreement between the employee and the employer, the employee can go on vacation before dismissal, using the days he has accumulated. If he does not give them time off, then compensation will need to be paid upon dismissal. Optional payments include severance pay, which may be provided for in a collective agreement. Its payment is the exclusive initiative of the employer. But if it is provided for by local regulations, then it must be paid.
The amount of severance pay is also determined by the employer himself. It can be set at a fixed amount or directly depend on the salary of the person leaving. For example, it can be stated that upon dismissal, an employee (regardless of his position and qualifications) is paid a benefit in the amount of 50,000 rubles.
Or you can indicate: “in the amount of three salaries.” All payments must be made on the resigning employee's last working day. This is stated in Art. 140 Labor Code of the Russian Federation. If an employee, for any reason (valid), is absent from the workplace on his last working day, then payments are made no later than the next day. Funds can be issued in person or transferred to the employee’s bank card.
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