The abolition of the obligation to issue a certificate 182n upon dismissal of an employee has introduced many misunderstandings and problems for employers. The document is used to calculate the amount of the hospital allowance. The accountants of the companies from which the employee leaves have a question, is it necessary to issue a certificate? And employers who do not have it from their previous place of work are faced with the problem of where to get the information in order to correctly calculate the sick leave.
What has changed since 2023
The Pension Fund and the Social Insurance Fund have merged. Therefore, information about personal data and employee benefits is accumulated in one place. Officials considered that the income statement for the last two years was an unnecessary document and relieved employers of the obligation to issue a certificate of 182n upon dismissal.
Since 2023, there has been such a chain:
Given that the employer has a tight deadline for calculating the amount of hospital payments, such a scheme is inconvenient.
Should I issue a certificate of 182n upon dismissal?
It is mandatory to issue a certificate at the request of an employee. At the same time, it does not matter whether he is currently working in the organization or has quit and is requesting a document for the period of his previous work.
The deadline for issuing the document is 3 days from the date of application. An employee can write an application for the provision of a document upon dismissal or at any other time when it becomes necessary.
|If an employee specifies the reference number (182n) in the application or writes that the document is needed to calculate the sick leave, the employer does not have the right to replace the form 182n with a certificate of income.
How to fill out the help 182h
The help has a long title:
The document consists of four blocks of information:
- The first one contains information about the policyholder
- The second one is about the insured person
- The third is about the amount of earnings over the past two years
- The fourth is about periods of temporary disability.
The first line contains information about the document: date and reference number.
Let’s look at filling out the help with an example:
|Example: An employee of Labyrinth LLC, T.N. Ivanova, resigned on January 10, 2024. On the same day, she wrote an application asking for a certificate for the previous two years. The accountant analyzed the income for the previous two years and issued a certificate on form 182n with data for 2 years. The income used in calculating hospital benefits amounted to: 400 thousand rubles in 2022, 500 thousand rubles in 2023.
How to fill in information about the policyholder
The document form provides for a certain set of information:
- The full name of the employer, for example, “Labyrinth Limited Liability Company” or “Individual Entrepreneur Mikhail Vyacheslavovich Markelov”
- The name of the territorial department of the foundation. Previously, the number and code of subordination of the FSS were indicated here. When issuing certificates in 2023 and 2024, it is worth following the same rule. If the Social Fund has assigned a number to the employer, then indicate its
- INN/KPP of the policyholder. Entrepreneurs specify only the first details
- The registration address of the legal entity/entrepreneur. It must correspond to what is stated in the registration documents
- The contact phone number.
The next blockdedicated to the insured person.
How to fill in the information about the insured person
The certificate contains comprehensive information about the employee. Here you need to specify:
- Full name, surname, patronymic
- Passport data, including the number, series, date of issue and information about the department that issued the identity document
- Residential address
- Periods of work with the employer.
How to fill in information about amounts when calculating sick leave payments
Information about earnings for two years is entered here line by line. Here you need to specify the year, the amount of payments in numbers and in words.
How to fill in information about the days of temporary disability
The fourth block of the help is devoted to information about the periods when the employee was absent from work due to temporary disability. Here you need to specify both the total number of days in each year and schedule the periods of illness for each period separately.
The number of days is entered in numbers and in words, and the dates are in the format “Two digits of the number. Two digits of the month. Four digits of the year”
|Example: Based on the previous example, let’s imagine that an employee of Labyrinth LLC, T.N. Ivanova, was on sick leave in 2022 for 14 days from 07/03/2022 to 07/16/2022.
Section four of help 182h will look like this:
The filling of the certificate is completed by specifying the position of the head, his signature and the chief accountant, as well as entering their surnames and initials. The seal is affixed if available.
How to motivate an employee to provide help when applying for a job
A new employer does not have the right to request a certificate. But it will be easier for an accountant to calculate sick leave payments if there is information from the previous place of work.
Therefore, the employee needs to explain: if he does not provide a certificate, and there are no reports from the former employer in the Social Fund, then the hospital allowance will be calculated based on the minimum wage. It follows from this that he himself is interested in providing information to the accounting department of the new employer.
How to fix errors in help 182h
For reference, there are no special rules for correcting inaccuracies. You can make adjustments by crossing out the wrong value and entering the correct one signed by the responsible person. But it’s not worth doing this. It is better to fill out a new form and give it to the employee.
Where can an employer get income information for calculating sick leave in 2024
Since 2023, the procedure for interaction between a medical institution, a Social fund and an employer in relation to registration and payment of sick leave has changed. The scheme looks like this: The Social Fund receives information about the electronic leaflet from the medical institution – transmits the information to the employer – the latter draws up its section and returns it to the fund.
If the employer does not have information about payments to employees for previous years, then he sends a request to the Social Fund. If there is no information in the SFR, then the employee will have to contact his former employer.
Briefly about the main thing
Since 2023, the issuance of a certificate in the form 182h upon dismissal has ceased to be the responsibility of the employer. However, at the request of the employee, the document must be issued within three days after receiving the request. In the absence of a certificate from a newly accepted employee, the employer can send a request for information to the Social Fund of Russia.