In the activities of any employer, there comes a time when an employee leaves. And often in small companies, the responsibility for all personnel documents falls on the shoulders of an accountant. We analyze the full list of documents upon dismissal-2017 in this article.

Settlement sheet

At the final settlement, the employer is obliged to issue a payslip, which reflects accruals, deductions and the amount payable (Article 136 of the Labor Code of the Russian Federation of the Russian Federation).

Employment history

The need to issue a work book is enshrined in article 80 of the Labor Code of the Russian Federation. In the work book, a record of dismissal is made that meets all the requirements of the Labor Code of the Russian Federation.

In the Personal card and in the Book of accounting for work books and inserts to them, the employee signs for the receipt of the work book.

Recall that the company does not have the right to detain a work book for one day. In cases of delay in the work book by the employer, the employee has every right to go to court and the employer will be obliged to compensate the employee for material damage caused as a result of illegal deprivation of his opportunity to work (Article 234 of the Labor Code of the Russian Federation).

It may happen that the employee is absent from work on the day of dismissal or evades receiving a work book. In this case, it is necessary to draw up a notice and send it to the employee. The notice says that the employee must appear for a work book or agree to send it by mail.

From the date of sending the notification, the employer is released from liability for the delay in issuing a work book (Article 84.1 of the Labor Code of the Russian Federation).

Medical book

If the employee needed a medical book for the performance of work duties, the employer must also return it.

Information about salary

The certificate has a wonderful short name: “Certificate on the amount of wages, other payments and remuneration for two calendar years preceding the year of termination of work (service, other activity) or the year of applying for a certificate on the amount of wages, other payments and remuneration, and the current calendar the year for which insurance premiums were accrued, and on the number of calendar days falling in the specified period for periods of temporary disability, maternity leave, parental leave, the period of release of the employee from work with full or partial pay in accordance with with legislation Russian Federation if no insurance contributions to the Social Insurance Fund of the Russian Federation were accrued on the saved wages for this period.

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So, the certificate is issued on the day of termination of work. If this is not possible, the employee must be notified of the need to appear for it or agree to send it by mail. Just like with a workbook.

The need to issue a certificate is determined by clause 3 of part 2 of article 4.1 of the Federal Law “On Compulsory Social Insurance in Case of Temporary Disability and in Connection with Motherhood” dated December 29, 2006 No. 255-FZ.

Since February 2017, the certificate form has been changed. What specific changes have occurred, "Clerk" wrote in.

SZV-M

Articles 11 and 15 of the Federal Law of April 1, 1996 No. 27-FZ oblige the employer to issue an extract from the SZV-M for the dismissed employee. This form will be required by the former employee upon retirement.

SZV-STAGE

Despite the fact that the SZV-STAZH will be handed over for the first time only in 2018, upon dismissal of an employee in 2017, an extract from this report must be issued to him. The report should include data only on the dismissed employee.

More detailed information about SZV-STAZH can be found in.

Calculation of insurance premiums

Section 3 of the calculation of insurance premiums reflects personalized information about the insured persons.

On the day of dismissal, the employer is obliged to issue an extract from this section with data on the dismissed employee.

For the period up to 2017, data are provided from section 6 of the RSV-1 form of the Pension Fund of the Russian Federation "Information on the amount of payments and other remuneration and the insurance period of the insured person".

Documents at the request of the employee

At the request of the employee, he is issued documents related to his work. It can be:

• 2-NDFL (clause 3, article 230 of the Tax Code of the Russian Federation);
• copies of the employment order;
• copies of orders for transfers to another job;
• a copy of the dismissal order;
• salary certificate for contacting the employment center, etc.

Penalty for non-issuance of documents

If the employee is not issued documents on the day of dismissal, then both the organization and the manager face a fine.

For an organization, the fine will be from 30,000 to 50,000 rubles, and for a manager - from 1,000 to 5,000 rubles.

For a repeated violation, the fine will increase and amount to:

• for an organization - from 50,000 to 70,000 rubles;
• for a manager - from 10,000 to 20,000 rubles or disqualification for a period of 1 to 3 years (Article 5.27 of the Code of Administrative Offenses of the Russian Federation).

Typically, employees ask employers for salary certificates.

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Inquiries upon dismissal in 2019 are as follows:

• About wages.
• Information about the average salary.
• 2-personal income tax.
• Certificate of contributions and accruals to the FIU.
• Help in the form SZV-M.

If an employee leaves on the basis of retirement, then it is necessary to issue a certificate of service in the form of SPV-2.

General rules

The dismissal process is regulated by the legislation of the Russian Federation, and specifically.

In order for the employee to stop working, it is necessary, the document is signed:

• staff member;
• chief;
• the dismissed.

On the basis of the Order, an entry is made to the worker and the calculation is carried out. At the same time, an entry in the labor record is made in accordance with the exact wording of the Labor Code of the Russian Federation.

The employment contract terminates when the last day of the employee's activity is completed.

According to the procedure for dismissal, the employee must receive not only labor and calculation, but also certificates.

The legislative framework

Paperwork

In accordance with the rules of the Legislation of the Russian Federation, any company must submit reports to the Pension Fund, as well as be sure to issue copies of documents on individual information to its employees, in accordance with Article 11 of Federal Law-27.

Registration of documents in the FIU is carried out in accordance with the norms defined by law:

• SZV-6-1, SZV-6-4 - on deductions until 2019;
• RSV - 1 if data on accruals made after 2019 are provided.

The date 2019 is not accidental, this is due to the fact that many companies do not constantly submit reports to the FIU.

Retirement notices in 2019

What certificates are issued to an employee upon dismissal in 2019 is already known, now it is worth understanding the nuances of the process.

In any case, the process of providing certificates is carried out according to the following rules:

• each document must be presented to the employee against signature;
• all certificates are issued even when the employee did not have time to return all the material assets of the company;
• all certificates must be issued within 3 days;
• even in the case when the employee did not have time to visit the personnel department of the employer, all papers must be sent by registered mail.

Of your own accord

It also indicates how many days the employee used for sick leave, parental leave, why the earnings are incomplete.

Sometimes the employer draws up 2 certificates:

• by annual profit and by the amount of deductions to the FSS;
• how many days wages were not paid in full.

About pension contributions

The Pension Fund of the Russian Federation keeps records of each employee of any company. When an employee is fired, he is required to provide a certificate of contributions to the fund.

The document does not require an application from the employee and is issued in without fail.

2-personal income tax

This certificate is issued on the basis of paragraph 3 of Article 230 of the Tax Code of the Russian Federation. Issued on the basis of an employee's application. Therefore, if the employer has not issued a document, then it is impossible to take any measures to punish him.

To get help, you just need to fill out an application. The meaning of issuing a document is that the employee will be able to receive a continuous tax deduction throughout the calendar year.

For the employment service

A certificate for the employment center is necessary if the employee does not plan to find a job for some time, but wants to register with the Employment Center.

A citizen can be recognized as unemployed no later than 11 days after the presentation of documents to the Central Office. It is necessary to present a certificate of the average salary for the last 3 months.

All documents are issued upon dismissal in any case.

If the employer refuses to do this, then this may entail certain consequences.

This is a stop of activity for a period of 3 months, penalties for the following amounts:

• 1000-5000 for officials and individual entrepreneurs;
• 30,000 - 50,000 for legal entities.

Dates of issuance

Within 3 working days after leaving the place of employment, the employer must provide the employee with a number of mandatory certificates. In this case, the employee does not have to make a statement.

According to the Order of the Ministry of Labor, this is a salary certificate for the previous 2 years. The employee presents this paper to a new place of work.

Income certificates are also issued without writing an application from the employee within 3 working days from the date of dismissal.

Accounting

On the day of termination of employment relations with the employer, the employee must receive his work book in his hands. It should contain a record of hiring an employee for a specific position, records of movements in the company in different positions, if any.

At the end - a record of dismissal with the obligatory indication of the article of the Labor Code, which is the basis for the reason for dismissal.

The employee himself also puts his signature in the work book. On receipt of a work book, the employee signs in a personal card (form No. T-2) and in the book of accounting for the movement of work books and inserts to them.

If the employee cannot pick up the work book on the day of dismissal, then the employer must send him a notification about the need to pick up the work book or, in agreement with the employee, send it by mail.

Help on form 2-NDFL

To obtain a certificate in the form of 2-NDFL, an employee must write an application.

The number of applications for a 2-NDFL certificate to the employer is not limited. In case of its loss, the former employee can re-apply to the former employer. The refusal of the employer to issue a certificate is unlawful. For refusal to issue a certificate in the form of 2-NDFL, the employer may be held liable.

Certificate of average earnings for the last three months

Certificate of the amount of earnings for the two calendar years preceding the dismissal

A certificate of the amount of earnings for the two calendar years preceding the dismissal, the resigning employee will present to his future employer. It is needed so that the new employer can calculate the employee and other types of social benefits paid at the expense of the FSS.

If for some reason the employee was not given such a document on the day of dismissal, then he can write an application to the employer's address with a request for a certificate. The employer has three days to complete this. If it is impossible to obtain a certificate on the day of dismissal, the employer, as in the case of handing over a work book, must send the employee a request for his personal appearance or for sending a certificate by mail.

Personalized accounting information

Since 2017, there has been more personalized accounting information that the employer must issue to employees upon dismissal.

Extract from reporting on insurance premiums

Information about the insurance experience in the form of SZV-M

Since 2017, an organization or an individual entrepreneur (insured person) is obliged to issue to insured persons, at their request, copies of the SZV-M handed over for them on time, no later than five calendar days from the date of application. To protect yourself from claims for non-compliance with deadlines, you should ask the employee to write a written statement in any form.

The number of reports per employee should be equal to the number of months that the employee has worked in an organization or with an individual entrepreneur.

A separate sheet is made for each person only with information about him in the form SZV-M. That is, in the form table for the reporting month, under serial number 1, only one line will be filled in - for the employee to whom the form is issued.

Medical book

Certain categories of employees are required to have medical books that contain information about the passage of mandatory medical examinations. While a person is working in the company, his medical book is kept in the personnel department. Upon dismissal, the employer must issue it to the employee, since it is the property of a citizen.

Other documents

Article 62 of the Labor Code establishes the obligation of the employer to issue, at the request of the employee, copies of documents related to the work activity of the employee. This is, for example (the list is not closed):

• copies of orders for transfers to another job;
• salary certificates;
• information about the period of work with this employer;
• certificates of an accident at work and any other documents directly related to the work activity of the employee and affecting his rights.

If a request for a local regulation is received, for example, you can make a certified extract relating only to the applicant.

The employer is obliged to issue copies of the hiring and dismissal orders on the basis of articles 69 and 84.1 of the Labor Code, respectively.

And Article 89 of the Labor Code gives the employee the right to request copies of any record containing his personal data within the framework of the Federal Law of July 27, 2006 No. 152-ФЗ “On Personal Data”.

The process of dismissal of an employee is an event that requires compliance with a significant number of formalities. The employer is obliged to issue a dismissal order, make all necessary payments, and also fill out and hand over to the employee a completed work book. However, the process does not end there. For further employment, the employee may also need other papers that the company's management is obliged to provide to him.

As a rule, if there is a need for such documents, then the employee submits a corresponding application to the personnel department. Within three days from the moment of its registration in the journal of incoming correspondence, the employer is obliged to provide the employee, at his request, with copies of orders for employment, transfers, dismissal, as well as extracts from the personal file, certificates of salary and bonus payments, information on social insurance contributions and others. At the same time, the employee has the right not to indicate the purposes for using these securities (Article 62 of the Labor Code of the Russian Federation).

What documents are usually asked to be issued by employees upon dismissal and what are the features of their issuance will be discussed in this article.

Reference forms

Many employees of the personnel departments of enterprises ask a completely natural question: what should be given to an employee upon dismissal? Information about those papers that the dismissed person may request is contained not only in labor, but also in civil and tax legislation of the Russian Federation. In this process, it is important to focus on several important rules:

• Firstly, all documents are provided to the employee strictly against signature;
• Secondly, the papers must be issued even if the employee has not yet returned all the property belonging to the company and has not transferred the duly completed bypass sheet to the personnel department;
• Thirdly, the procedure for providing documents must be completed within three days;
• Fourthly, even if the employee could not personally visit the employer's personnel department, then after a three-day period all documents are sent to him by registered mail with their inventory attached.

Moreover, the application for the issuance of documents and their copies, which the employee submits to the personnel department, as well as the certificates themselves, are issued in free form. The fact is that Russian legislation prescribes special unified forms.

As for the full list of documents that the employer draws up at the request of the employee upon dismissal, it includes:

• Help 2-NDFL

This document contains information about the amount of income that the employee received during the year, as well as the amount of tax deductions to the budget. The employer issues a 2-NDFL certificate upon dismissal only if the employee indicated it in his application (Article 230 of the Tax Code of the Russian Federation).

Why might a person need this paper? It is she who ensures his right to receive a standard tax deduction throughout the year.

• Help for calculating benefits from the FSS

This certificate (form 4n) is issued to the employee without fail, regardless of whether he wrote the corresponding application or not. It contains information on the total amount of earnings of the dismissed person over the past two years, as well as information on the amount of social insurance contributions (Art. 4.1 No. 255-FZ).

In addition, it specifies the number of calendar days during which the employee was on sick leave, on parental leave, etc., which led to him receiving incomplete earnings. In some cases, issued two references: one - with respect to annual income and the amount of contributions to the FSS, the second - with respect to the number of calendar days characterized by the payment of incomplete earnings.

• Job center help

If immediately after the dismissal, the employee is going to register at the employment center, then he should ask the employer for a certificate of his average earnings for the last three months of his employment. This document is drawn up strictly on the basis of the application of the dismissed employee to the personnel department of the organization (Article 3 No. 1032-1 of the Federal Law).

How is average earnings calculated? All information about this is contained in the Decree of the Ministry of Labor of the Russian Federation No. 62 of 08/12/2003. The certificate itself is issued in an arbitrary form.

• Accounting documents in the FIU

The Pension Fund of the Russian Federation maintains personalized records of all employees. At the same time, on the day of dismissal, any of them must receive a certificate from their employer containing information on the amount of cash deductions for insurance premiums to the Pension Fund. This document is mandatory for issuance, and therefore it is presented to the employee even without a corresponding application from him (Article 11 No. 27-FZ)

It remains to add that all of the listed documents are issued upon dismissal of their own free will and at the initiative of the employer. Refusal to issue them entails the administrative responsibility of the employer - suspension of activities for up to 3 months, as well as a fine in the amount of:

• From 1,000 to 5,000 - for individual entrepreneurs and officials;
• From 30,000 to 50,000 - for legal entities.

Mandatory certificate

Within three days after the dismissal of the employee, the employer issues mandatory certificates to his employee. Their submission does not require the employee to write a statement. So, what should be issued upon dismissal of an employee of the company without fail? Undoubtedly, certificate of the amount of earnings for the last two calendar years. Its form is approved in the Order of the Ministry of Labor of the Russian Federation No. 182n (No. 255-FZ). The employee passes this document to his new employer.

A mandatory certificate of income upon dismissal is issued without a statement from the employee within three days from the moment of dismissal. Its execution is also mandatory, as well as making an appropriate entry in the work book.

Certificates upon dismissal at the written request of the employee

In addition to the mandatory certificate, there are also such documents that are provided to employees only on the basis of their written application (Article 84.1 of the Labor Code of the Russian Federation). References to these papers include:

1. about salary;
2. on accrued and paid insurance premiums to the FIU;
3. about the term of work within this organization.

At the request of the employee, a document 2-NDFL is also provided. At the same time, the employer does not have the right to refuse the employee: these papers are related to the labor activity of a particular person and contain private information relating only to him.

It is important to take into account the peculiarities of issuing documents based on a written request from an employee:

• Firstly, all documents and their copies are issued strictly free of charge within three days;
• Secondly, a certificate of insurance premiums upon dismissal, salary and 2-personal income tax is prepared by the accounting department, and only a certificate of the period of activity in this company is prepared by the personnel department. If the organization does not have a personnel department, then the preparation of all documents is the responsibility of an accountant.

It is worth adding that the certificate to the Pension Fund upon dismissal necessarily contains personalized accounting information. This, without unnecessary difficulties, allows you to add the accumulation of employee pension contributions after his employment in a new place.

The obligation of the company on the day of dismissal

It was previously mentioned that all certificates upon dismissal of an employee, both mandatory and at the request of the dismissed person, are issued within three days from the date of termination of the employment relationship or the submission of a corresponding application to the personnel department. However, there is information that should be provided to the employee immediately on the day the employment relationship ends. It includes personalized accounting data for an employee in the pension insurance system (Article 11 No. 27-FZ).

In this case, how are documents upon dismissal from the employer?

• Firstly, this information is reflected in an arbitrary form in a separate document;
• Secondly, the employee prepares a written confirmation of the transfer of this information.

According to its composition, personalized accounting information includes information relating to:

1. Information on the amount of accrued and paid insurance premiums;
2. Data on the insurance experience of the employee;
3. Information about the employer's special contributions in favor of the employee's funded pension and other additional contributions.

The issuance of such information involves the operation of private data, therefore, the employee is not required to write an application for their provision. However, the employer has the right to issue such information strictly against the signature of the employee.

How to submit information

According to the requirements of Russian legislation, any organization is obliged not only to regularly submit reports to the FIU, but also to provide the employee himself with a copy of his individual information (Article 11 No. 27-FZ).

Unlike many other certificates that are issued upon dismissal of an employee, information on deductions to the Pension Fund of the Russian Federation is presented on the basis of forms strictly defined in the legislation, namely:

• С3В-6-1, С3В-6-4 - for information on pension contributions for the period up to 2014;
• RSV-1 (6th section), in the event that we are talking about information included in reports for the FIU after 2014.

Why are we talking about such early dates - in particular, about the time period before 2014? The fact is that most organizations ignore the need to regularly provide information from reports on contributions to the Pension Fund of workers. That is why, at the time of dismissal, they have to make copies of such documents for all previous reporting periods.

Register of issued certificates

All certificates provided to the employee are issued strictly against the signature of the dismissed employee. What is it for? In order to save the employer from attacks by the employee in the future, as well as to protect him from lengthy and costly litigation.

Written confirmation of an employee can be issued in several forms:

1. Receipt for receipt of the document;
2. A signature on the original document that will remain in the organization (for example, form RSV-1);
3. Signature in the register of issued certificates.

The latter option is recognized by most personnel workers as the most convenient and effective, because:

• End-to-end numbering of documents allows you to find out at any time exactly how many papers have already been provided to employees;
• Information about any reference can be found in one specific journal, and not to go through the entire company file;
• The document will not be able to be registered retroactively or to remove any information from the journal.

In Russia, there is no unified form of the journal for registering certificates issued to employees. However, its most common form is a table with the following columns:

1. Number in order;
2. Date of submission of the document;
3. FULL NAME. the applicant;
4. Type of document (certificate, copy, etc.);
5. Brief content of the help;
6. The signature of the recipient employee.

Typically, the registration log is maintained by the personnel department of the enterprise, however, such a duty may also be assigned to a record keeping specialist.

Summing up, it should be emphasized that part of the certificates upon dismissal of an employee is issued without fail, and part is strictly based on the application of the employee. At the same time, all documents are provided within three days from the date of termination of the employment contract or submission of an application to the personnel department, and strictly against the signature of the dismissed employee.

In addition to understanding what documents the employer should hand over upon dismissal, it is also important to put this process within the framework of the following algorithm:

Such a procedure can rightfully be considered ideal, and it is worth adhering to, regardless of what position the employee held and what grounds for dismissal are in place. However, even this clear sequence of actions can be violated in some situations.

In some cases, the process is complicated by certain circumstances that require a correct answer to the question: What documents are issued to the employee upon dismissal?

So, for example, a situation can be confusing when an employee for whom your organization is the first place of work leaves before they receive documents from the Pension Fund.

And is it necessary to hand over documents on education and medical books if they were received at the expense of the organization? There are so many subtleties...

What documents are issued upon dismissal

Insurance pension certificate

In the process of hiring, the employee provides the employer company with a list of documents, among which there must be a certificate of compulsory pension insurance (in accordance with the requirements of Article 65 of the Labor Code of the Russian Federation). If the employee enters into an employment contract for the first time, then the set of measures for issuing this certificate falls on the shoulders of the employer. After the certificate is issued and issued by the Pension Fund, it is kept by the employee. The insurance certificate contains personal information about the employee: an individual insurance pension account, the date of registration of the employee and his personal data.

In the process of issuing an insurance certificate for a newly arrived employee, a specialist in the personnel department is obliged to submit a questionnaire completed by the employee to the Pension Fund office no later than within two weeks. Registration of an insurance certificate in the fund itself, opening a personal account takes about three weeks.

Then, within no more than one working week from the date of receipt of the document, the employee of the personnel department is obliged to hand it over to the employee. Consequently, the period for a new employee to receive an insurance certificate is within four to six weeks from the date of his employment in the company. If an employee leaves during this period, do not forget that you still have to get his insurance certificate from the Pension Fund.

In such a situation, it will be necessary to contact the employee and notify him of the opportunity to receive a ready-made document in his hands. The best way to notify him is a letter sent to the left address with a notification of the possibility of obtaining a pension certificate.

Medical book

The question “What documents should employers issue upon dismissal?” often becomes a stumbling block in many organizations directly related to domestic, public services for citizens, with the public catering or pedagogical activities. The fact is that such organizations are required to comply with clearly established sanitary and epidemiological standards.

One of the main requirements for employment in these organizations is the availability of a medical book, directly into which data on regular examinations and examinations of the employee is entered. Accordingly, its design costs money. Payment of these expenses, in accordance with Articles 213 and 266 of the Labor Code of the Russian Federation, lies with the employer.

What should you know about a medical book? First of all, it is important to note that this document is kept by the employer, but can be issued to the employee at his request. After the termination of the employment relationship between the employer and the employee, the medical book remains with the employee and goes with him to the next place of work.

p style="text-align: left;">Therefore, regardless of the costs incurred by the organization for the issuance of a medical book, issuing it to the hands of a retired employee is necessary.

But, in the event that the employer delays the issuance of this document, he does not risk anything. Claims from former employees that their further employment is not possible without this document are completely unfounded.

Retirement notices

Upon dismissal, the employee has the right to demand the receipt of documents directly related to work. In order to obtain the required documents, he needs to issue a written application for the issuance of certificates.

The employer is obliged to provide the employee with duly certified copies of documents free of charge.

The list includes:

Upon dismissal, certificates are issued one-time and can be obtained within one calendar year from the date of dismissal. Copies of all certificates issued to the employee are stored as part of his personal file, and the issuance is recorded in a specialized journal. These documents are issued either in the hands of an employee, or by mail - by registered mail.

income statement

Separate attention deserves a certificate of income, which is issued to the employee for the period of the last 24 months worked at this enterprise, preceding the year of dismissal. Also, together with a certificate of income, the employee is provided with a certificate of Form 2-NDFL, which records tax, insurance and pension contributions. Naturally, both of these certificates must be filled out without blots and corrections.

Information about average earnings

One of the documents that an employer is required to issue to an employee in the event of dismissal is a certificate of average earnings. This document is issued, as a rule, directly on the day of termination of employment in the organization.

In the event that an employee received benefits in connection with a temporary disability (in particular in connection with pregnancy and childbirth), the calculation takes into account the average income for the period of 24 months preceding this vacation.

Most often, in the process of hiring, employees of the personnel department put forward the necessary list of documents for hiring. Although the provision of a certificate of average earnings is not regulated by the Labor Code of the Russian Federation, it can be quite justified and logical. In accordance with Article 65 of the Labor Code of the Russian Federation, when applying for a job, the mandatory list consists of the following documents:

• Work book (required for the employment of employees of all stripes and ranks, with the exception of part-time workers and those who enter into an employment contract for the first time);
• Identification document - most often a passport;
• For men of military age and those liable for military service - a military ID;
• Certificate of compulsory pension insurance;
• Certificates of no criminal record, in case of employment, incompatible with any violations of the law;
• Documents on education: secondary special or higher, as well as additional (advanced training, availability of special knowledge);

Thus, the applicant's lack of a certificate of average income from a previous job is not grounds for refusing a vacancy.