Help 4N: what is it, what is needed and where to get it?

Those who change their jobs rarely, hardly remember which documents are needed when formalizing the employment relationship. But in fact, in recent years there have been some changes, in particular, a special certificate of the form 4N.

What information does it include?

This document contains information about all incomes of the employee for which insurance contributions are calculated . That is, all wages, vacation and other funds, taxed by payments to the FSS, 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 hospital, for women - maternity leave, as well as childcare. When calculating income for the specified periods, they simply will not be taken into account. In addition, we must remember that the calculation takes the amount of earnings not more than the established annual limit. Before 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 that caused the temporary disablement allowance or other similar payments to be incorrect, 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 at the expense of the company's funds, and not the insured person.

How does it look?

The form 4n was first introduced in 2011. Prior to this, only 1 year was used to calculate the average daily earnings. Then all the information was placed on 2 pages.

However, in 2013 the certificate was changed and finalized, now it is called 182n (in accordance with the order of the Ministry of Labor on March 30, 2013). Now it is 3 sheets. The form is strictly established, so the certificates issued by different institutions should be similar. First, there should be information about the company that compiled the document. Secondly, the certificate contains information about a former employee, that is, an insured person. Next come directly the amount of income for which insurance payments were calculated. For each year there is a separate line. Finally, the last section contains information on the periods when contributions to the FSS have not been made. Indicates their duration, as well as the start and end dates.

The help can be filled with a ballpoint pen with blue or black ink, and with the help of technical means, including a typewriter. No corrections are allowed. The reference 4н (182н) should be certified by signatures of the chief accountant and the head of the organization, and also a round seal.

What is it for?

As a rule, a certificate of 4n is required in two cases: for the correct calculation of disability payments, as well as for a similar operation when you are making maternity leave or taking care of your child. As you know, in these periods, not an employer pays an employee, but a social insurance fund. The company is only an intermediary, transferring money to the insured person, which then compensates the FSS.

So, the reference 4н is necessary for correct calculation of these payments. Based on the information contained in the document, the average daily wage for the previous 2 calendar years is calculated. It is used in calculations.

So, it will not be for nothing to future mothers to estimate, what approximately the sum they will receive. Proceeding from the fact that now in the calculations, as a rule, 2012 and 2013 are used, the maximum average daily earnings can be just under 1500 rubles. This means that the largest amount that can be counted, having issued in 2014 a hospital sheet for a standard 140 days, is about 207 thousand.

Where to get it?

The certificate of the form 4n (182n) must be issued by the employer on the day of dismissal. If this did not happen and you need to deal with the receipt of the document later, you also need to contact the company's accounting department. In accordance with the law, upon request, you must provide the required paper. In the event of the liquidation of a former employer or the existence of other objective reasons that do not allow obtaining a certificate, you can apply to the territorial body of the pension fund. True, an individual can not do this himself. It is necessary to write an application to a new employer who will send an inquiry to the FIU and receive an answer to it. Perhaps this is not a very convenient system, but it is likely that in the future it will be improved.

Naturally, in cases of "gray" wages and generally neglect of official employment, there can be no talk about such information. It can be said that this document is another measure of encouraging employees to insist on proper registration of labor relations.

Replacement options

The traditional 2-NDFL, which seems to be universal, in this case will not work. It deals with all employee earnings without exception, while information on periods of incapacity for work, for example, does not exist. Thus, there are simply no analogs capable of providing the same information. So reference 4n (182n) is actually necessary, even if there are no plans to get sick and become pregnant in the near future.