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The legislation of the Russian Federation requires employers to fill out and submit to the competent state bodies various types of reporting. So, for example, organizations are obliged to send to Rosstat documents completed in accordance with forms P-4 and P-4 (NZ). What is their specificity? How are the relevant forms completed?

What is Form P-4?

The document in question refers to the forms intended for implementation by the competent state authorities statistical observation... In the P-4 form, Russian employing companies record information on the number of employed employees, their salaries, and also the movement by position.

All firms with the status of legal entities, that is, not individual entrepreneurs, as well as those not belonging to the category of small businesses. View economic activity organizations can be anything. How often a firm must send a P-4 to the competent government agency depends on the size of its staff.

If the company employs less than 15 people, then the corresponding document must be submitted to Rosstat on a quarterly basis. If more than 15 employees are employed in the organization, then monthly. It should be noted that together with Form P-4, document P-4 (NZ) is also used. We will also study the instructions for filling out this source. Let us now pass on to a sequential consideration of the specifics of working with both statistical forms.

The procedure for filling out the form P-4

Let us study how the filling of P-4 is carried out. Instructions for filling out this form are contained in the Orders of the Federal State Statistics Service of the Russian Federation (No. 428, issued on October 28, 2013, and No. 580, adopted on September 24, 2014). In addition, much when working with the source in question depends on the practice of document flow. Therefore, a valuable source of knowledge for us will also be expert assessmentspresented on thematic online portals. Let us study how the filling of individual elements of the form in question is carried out.

Let's start with title page.

Features of filling out the title page P-4

The corresponding element of the P-4 form (the instructions for filling out this source prescribe this) must contain both the full and short (in brackets) name of the employing company. Also on the title page of the document, the legal address of the company is recorded, as well as its postal code. If the organization is physically located at a different address, you must indicate it in the form. On the title page, you will also need to record the OKPO code, which is assigned by the same Rosstat.

Now let's move on to filling out the first section of the source.

Features of filling out the first section of the document

Form P-4 (instructions for filling out reflects the relevant recommendations) suggests an indication in the first section general information about the company, those types of economic activities in which it is engaged. It also records: the size of the organization's staff, the amount of time worked by employees and the size of their salaries. If during the salary the staff was not paid, then information about it can be omitted in the document.

Report P-4 (instructions for filling out the source includes the relevant prescriptions) should contain data on the average number of employees of the company. It is determined as the arithmetic average between the total number of employees per month and the number of calendar days in the reporting period. It can be noted that on weekends and holidays, the number of employees corresponds to that recorded on the previous working day. If any employees carry out work duties during part day, then information about them is indicated in the form.

The most important nuance when working with the document in question is the indication of data on the time spent by employees in the enterprise. The provision of relevant information is required by the statistics generated through the P-4 form. Instructions for filling out the document, as well as expert advice, prescribe the following algorithm for solving this problem.

When entering information on the time worked by the employees of the organization into the form under consideration, it is necessary to take into account all the hours that people actually worked, including, for example, business trip and overtime periods. However, you should not record in the document the periods when the employee is on sick leave, on vacation or his absence from the enterprise for any other reason.

The next nuance is the indication of the accrued salary in the document. It also requires filling P-4. Instructions for filling out this form include a rate according to which the salary is fixed both in cash and in kind. Also, the document indicates additional payments, bonuses, various allowances, compensation, such as meals and hotel accommodation.

In a separate column of the form, information on salaries is recorded for those employees who perform work duties as part-time workers. Also separately indicated are compensations related to the social category, for example, for the employee's rest.

Features of working with the second section of the document

Let us now study how the second section of such a document as the P-4 report is filled in. Instructions for filling out the form under consideration contains the following basic rules regarding this procedure.

In the second section of the document, it is necessary to record information about the use of working time by the staff of the employing company. In particular, information on unworked hours is indicated here, as well as on the reasons for not doing work. For example, this may be due to the orders of the company's management or the employee's own desire.

Specifics of filling out the third section of the form

What information is required to be reflected in the third section of such a source as form P-4, statistics? Instructions for completing the document in question contains the following rules regarding this procedure. In the third section of the form, it is necessary to record the movement of employees during the reporting period, that is, reflect the facts about the hiring of specialists, dismissal, going on maternity leave, sending employees for training, etc.

A separate column indicates the total number of registered employees in the year in which the company reports to statistics. The total number of dismissed employees is indicated in one digit, even if the reasons for the termination labor relations with them were different. It should be noted that employees performing their labor functions as part of their job, who are military personnel, women on maternity leave, students, persons carrying out activities under civil law contracts, persons on unpaid leave, should not be taken into account when determining the number of registered or dismissed company employees.

These are the main nuances that characterize the filling of P-4. The instructions for filling out this source, developed by Rosstat, regulate the entry of the necessary information into the columns of the form in sufficient detail. Let us now study the specifics of filling the P-4 (NS) source.

Features of the P-4 (NZ) form

What sources of law contain the rules governing work with the P-4 (NZ) form? Filling instructions of this document also contained in the Order of the Federal State Statistics Service of the Russian Federation of 24.09.2014, No. 580. This source must also be provided to statistics by all legal entities, with the exception of small businesses that have employees who work part-time.

Regulating work with such a document as form P-4, the instruction for filling in statistics is supposed to be carried out either quarterly or monthly, depending on the size of the firm's staff. Document P-4 (NZ), in turn, is submitted to Rosstat only on a quarterly basis. The form in question, like the previous document, has a title page. Let's study the specifics of its filling.

Filling out the title page of Form P-4 (NZ)

Instructions for filling out the P-4 (NZ) form prescribe to indicate on the title page of the form in question:

the full name of the employing company in accordance with the data reflected in the constituent documents;
short company name (in brackets);
the name of the branches (if any);
legal and actual address of the organization, indicating the index;
oKPO code.

The main part of the P-4 (NZ) form, in contrast to the previous reporting document, is represented by a single data area. It contains no sections. Therefore, we can consider the process of filling out the form in question, as reflected in the instructions, that is, line by line.

Filling out the P-4 (NZ) form: line-by-line entry of information

So, how is the data entered in separate lines of the P-4 (NZ) form? Instructions for filling out the document prescribe the following algorithm for working with a source:

In line No. 1, the number of employees is recorded for which in the reporting period they worked an incomplete number of hours by order of the employer.
Column # 2 indicates the number of employees who have worked incomplete hours on the basis of an agreement concluded between the employee and the employing firm.
Also, line number 2 keeps records of people who have worked incomplete hours during the period of maternity leave.
Line number 3 records the number of employees who were idle all day for reasons beyond their control and the employer.
Line 5 indicates the number of employees who went on leave without pay during the reporting period (in accordance with a written application).
Paragraph 6 indicates the number of employees who were registered for work, as well as those who were transferred to the reporting company from another firm.
Line No. 7 records the number of employees who were hired for new jobs.
Paragraph 8 indicates the number of employees who left the organization.
Paragraph 9 indicates the number of employees who terminated contracts with the employing firm by agreement of the parties.
Line 10 records the number of employees who quit due to staff reductions.
Paragraph 12 indicates the number of employees who quit due to on their own or due to family circumstances.
In line No. 13, the number of employees is recorded, determined in accordance with the instructions for filling out other statistical forms, in particular P-1, P-2, P-3, P-4, as well as P-5 (m).
Paragraph 14 reflects the number of employees that the firm expects to register for vacancies.
On line 15, you must indicate the number of employees who are expected to leave the company in the next reporting period.
Lines 16 and 17 reflect the number of employees who are on maternity leave.
Line No. 20 records the number of employees who carried out labor activity on a rotational basis.
Paragraphs No. 21 and 22 reflect the number of employees who worked under contracts concluded between organizations, for example, under outsourcing contracts.

When and where are the P-4 and P-4 (NZ) forms submitted?

Form P-4 must be submitted by the firm to Rosstat on a quarterly or monthly basis, depending, as we noted above, on the size of the company's staff, by the 15th day of the month that follows the reporting period. Document P-4 (NZ) is sent to statistics until the 8th after the reporting period - a quarter. If the deadline for the delivery of sources falls on a weekend, they can be submitted to Rosstat on the next business day.

To which department of the department should the relevant reporting documents be sent? As a rule, this is the territorial administration of Rosstat in the settlement in which the enterprise is registered. Or a subdivision that is located at the place of actual business of the firm.

Summary

These are the main nuances of working with forms P-4 and P-4 (NZ). We examined how P-4 filling is carried out. Instructions for filling out this form are reflected in a separate Order of Rosstat. In the same source of law, the norms governing work with another similar shape - P-4 (NZ), which reflects statistics on part-time employment of specialists.

Submitting Form P-4, depending on the size of the company, may be required, as we noted above, on a quarterly or monthly basis. In the second case, when working with document P-4, the quarterly instructions for filling out the corresponding source, in principle, will be the same as in the case of submitting the form to statistics on a monthly basis.

The structure of both views reflects similar data types. However, it is undesirable to base on the provisions of the NLA governing work with the P-4 (NZ) form, filling in P-4. Special instructions for filling out each source should be used. Again, it is important to have in stock current edition of this or that Order of Rosstat. It is also possible that the department will develop new regulations. The source itself may well change - both P-4 (NZ) and statistical form P-4. Instructions for completing both documents may also appear completely different. Monitoring of recent amendments to the legislation of the Russian Federation is an important task of the personnel officer.

No less important aspect compliance with the law in terms of regulation of employers' reporting - timely provision of which in question. It can be noted that the terms for sending them to Rosstat are indicated on the title pages, which is especially convenient for the specialist of the firm who is responsible for submitting reports to the statistical institutions of the Russian Federation.

Employers are required to submit a number of reports to Rosstat, including Form P-4. To fill in without errors new form P-4 statistics, see the instructions for filling it out in 2019. Also in the article you can download the current report form.

Rosstat needs to know what is happening in the domestic economy and what salaries citizens receive. The P-4 report, in particular, serves these purposes. According to it, companies report on the number of their subordinates and the salaries paid to them.

Based on the information received, the statistics service generates data on the average level of wages and the situation on the labor market.

Form p-4 statistics 2019: download the form in excel

The information is submitted in the form approved by the order of Rosstat dated 06.08.2018 No. 485. The new P-4 form is applied starting from reporting for January.

Form P-4 statistics in 2019: who should take

All enterprises are required to submit a report, including separate subdivisions and branches of foreign companies. A separate report is filled out for each department.

The report is submitted to Rosstat at the location of the organization. Except for cases when activities at the place of registration are not conducted. Then you need to submit a report at the place of business.

Bankruptcy and the use of the simplified tax system does not exempt from submitting information to statistics. Dormant companies are also required to report. They should indicate the period of time during which they did not actually work.

P-4: instructions for filling in 2019

To correctly fill out the report, follow the recommendations from the order of Rosstat dated 06.08.2018 No. 485.

Page 1. Start filling out from the first page. Indicate the year, the name of the company for whose employees you are reporting. Also enter the correct postal address and OKPO. Take the code from the notification (issued by statistics) or request on the site Federal Service state statistics.

Reflect the number of employees in column 1. For this purpose, you need to fill in lines 01 to 11.

If the report is quarterly, calculate the average according to the same principle. First, add the number of employees for all months in the quarter, then divide the resulting number by three. Average rate per year is found by dividing the total number of employees by 12.

Even those who were on sick leave and who worked part-time are included in the calculation work time (concurrently). But, women on maternity leave and employees receiving education are not counted.

Sample filling P-4

Instructions for completing P-4: reflection of hours worked and wages

Report column
1	Average number of employeesincludes: - the average number of employees; - the average number of external part-timers; - the average number of those who performed work under civil contracts.
2	Average number of employees per month is determined by summing up the payroll number of employees for each calendar day, including holidays (non-working) and weekends, and dividing the amount received by the number of calendar days of the month.
3	Average number of external part-timers calculated in accordance with the procedure for determining the average number of persons who worked part-time. This information can be insignificant, so fill in the column with one decimal place. The average number of external part-time workers for the period from the beginning of the year and the year is determined by summing the average number for all months that have elapsed since the beginning of the year, and dividing the amount received by the number of months of the reporting period.
4	Average number of employees (including foreigners) who performed work under civil contracts, the subject of which is the performance of work and the provision of services, is calculated per month according to the methodology for determining average headcount. These employees are counted for each calendar day as whole units for the entire duration of this agreement, regardless of the period for payment of remuneration.
5-6	The number of man-hours worked.They include the hours actually worked by employees, taking into account overtime and worked on holidays (non-working) and weekends (according to the schedule), both for the main job (position) and for those combined in the same organization, including hours of work on business trips.
7	Payroll data... When filling out, it should be borne in mind that the salary fund includes the amounts of remuneration accrued by organizations in monetary and non-monetary forms for hours worked and not worked, compensations related to working conditions and working hours, additional payments and allowances, bonuses, one-time incentive payments, and payment for food and accommodation, which is systematic.
8	Salary fund for payroll employees consists of payment for time worked, payment for unworked time, one-time incentive and other payments, payment for food and accommodation, which is systematic. The composition of the wage fund includes the amounts paid in order to reimburse the expenses of employees to pay for housing and utilitiesif these charges were made by this organization.
9	Remuneration for the work of persons working on an external part-time basis.
10	Remuneration for the work of unscheduled persons with whom they have not entered into employment contracts or contracts of a civil nature, as well as salary amounts calculated with a delay, for unused vacation etc. dismissed for the type of activity where they worked.
11	Social payments... They include amounts related to social benefits provided to employees, in particular, for treatment, recreation, travel, employment (excluding benefits from state extra-budgetary funds).

When filling out the data on the number of employees, the wage fund, social character payments, the number of hours worked, the following should be borne in mind.

Control of the correctness of filling out the P-4 statistics form

Control 1 for organizations providing information monthly

Control for organizations providing information on a quarterly basis (for 1 quarter, 1 half year, 9 months and a year):

Terms of delivery of P-4 in 2019

The report must be submitted to Rosstat no later than the 15th day of the month following the reporting period. By general ruleif the due date coincides with the weekend, the deadline is postponed to the next working day after it.

At the same time, the reporting period directly depends on the number of employees and the form of organization.

Penalties for failure to submit form P-4 and violation of instructions for filling it out

Employers are responsible for the failure to submit information to statistics. Moreover, the fines are quite significant. Their size is established by Article 13.19 of the Administrative Code of the Russian Federation. If the data is not submitted in time, the accountant and the head of the company may be fined under this article. The fine is from 10 to 20 thousand rubles.

The company can be fined from 20 thousand rubles. The maximum fine will cost 70 thousand rubles.

If the company repeatedly violates, the fines will increase: officials will pay from 30 to 50 thousand rubles, the company - from 100 to 150 thousand rubles.

So, you should be as careful as possible with the deadlines for submitting statistical reports.

Statistical form P-4 for 2019 is a form for statistical accounting of enterprises and organizations. In it, managers must indicate information about the number of employees and their wages... Starting from the 1st quarter of 2019, employers are required to submit to the territorial branches of Rosstat the form approved by Order No. 485 of 06.08.2018.

Who is required to file reports in 2019

This duty must be fulfilled by:

legal entities involved on average and big businessas well as each branch of the company;
state organizations;
temporarily non-working organizations provide a form on a general basis indicating from what time they have not been working;
bankrupt organizations are required to submit reports before the entry on its liquidation is made in the Unified State Register of Legal Entities.

There are organizations to which the rule on the provision of Form P-4 does not apply. The document may not be sent to the statistical accounting service:

small business firms;
public organizations;
cooperatives;

Previously, such a possibility of not submitting a report must be agreed with Rosstat.

When and where is the P-4 form (statistics) sent in 2019

P-4 is handed over to the territorial offices of Rosstat with the following frequency:

if the organization employs less than 15 employees, then P-4 is handed over quarterly by the 15th day of the month following the last quarter;
if the company has 15 or more workers, then the report is submitted monthly, by the 15th day of the month following the last one.

How can the document be sent

The completed form can be submitted to the territorial office of Rosstat in the following ways:

in person (or through a representative), providing the document to a specialist in the Rosstat department;
statForm P-4 can be sent by registered mail with a list of attachments;
using the Internet with an electronic signature.

Registration rules

Employers must use a uniform form for filing reports. The use of forms independently developed by the company is not allowed. The rules for filling out the P-4 form can be found in the Order of the Federal State Statistics Service dated 06.08.2018 No. 485.

Title page

On the first page enter:

full and short name of the enterprise. On the form of the form containing information on a separate division of a legal entity, the name of the separate division and the legal entity to which it belongs is indicated;
oKPO code;
identification number - for the head and separate divisions of the legal entity.

Filling tables

The second page of the document contains two tables, which reflect information about the number of employees, their accrued wages and hours worked.

First table by columns:

A (lines 02 to 11) is intended to indicate the types of activities of the enterprise;
В - code according to OKVED2;
1 - the sum of the values \u200b\u200bof columns 2, 3 and 4;
2 - the average number of workers (to calculate this indicator, add up the number of employees for each calendar day of the month and divide by the number of days in the month);
3 - the average number of external part-timers;
4 - the average number of employees who performed work under civil contracts.

Second form table:

5, 6 - the number of actually worked man-hours by payroll employees and external part-time workers. This does not take into account the time spent by the worker on vacation, in advanced training courses with a break from work, as well as the period of illness;
7-10 - data on the accrued wages fund;
11 - social payments.

There are some minor exceptions to the rule. So, companies employing more than 15 people, and which are not subjects of small business, must enter the information:

in the monthly report for columns 1, 2, 3, 4, 7, 8, 9, 10, columns 5, 6, 11 are skipped;
in quarterly P-4, all columns are filled in, but the indicators in columns 5, 6, 11 should reflect data for the period from the beginning of the year.

If the company does not belong to small business entities, but it employs less than 15 people, it is also necessary to fill in all the columns. But at the same time, the data in columns 5-11 should not be for the quarter, but for the period from the beginning of the year.

If you need to make changes to the reporting

In order to clarify the data previously submitted to the territorial department of Rosstat for January-December of the reporting year, no later than February 15 of the year following the reporting year, changes should be sent in an official letter to form the final data on the number and salaries of employees.

If you need to change the information for July, November or another other month, you should also officially notify the territorial department of Rosstat about this. This can be done no later than the 15th day of the month following the reporting month.

Form P-4 (NZ) quarterly

P-4 (NZ) - quarterly report on part-time employment and movement of workers. The form, which companies are required to use starting from the 1st quarter of 2019, was also approved by the Order of Rosstat dated 06.08.2018 No. 485.

Commercial and non-profit organizations (Besides small companiesincluded in the Unified Register of Small and Medium-Sized Businesses), the average number of employees of which exceeds 15 people, including those who perform work on a part-time basis or under GPC contracts. In this case, the type of activity and form of ownership does not play a role. Information is submitted on a quarterly basis no later than the 8th day of the month following the reporting quarter.

Form P-4 (NZ), instructions for filling out

The rules for filling out the P-4 (NZ) form are spelled out in Rosstat Order No. 485.

P-4 (NZ), like the previous form, consists of two pages and has a similar structure.

Title page

Here are indicated:

the reporting period for which the form is filled out;
full and short name of the enterprise;
the actual, as well as the postal address of the organization;
oKPO code.

Table

The table consists of three columns and 22 numbered rows, which record information about workers who:

are working part time;
are involved in the watch;
planned to be released;
are on vacation at their own expense;
provided to other organizations or sent by other organizations.

Each row of the last column contains data corresponding to the information from the first column.

Rosstat emphasizes that everyone is obliged to submit reports. If the company has not worked for some time or there is no data that can be entered, for example, there are no employees who work part-time, you can submit the forms with zeros. Another option is to send an official letter to Rosstat stating that the P-4 (NZ) or P-4 report has not been submitted, since there are no indicators in the reporting quarter.

Responsibility for violation of the deadlines for submitting statistical reports

According to Part 1, a fine is imposed for late submission of the report or its failure to submit, this also applies to reports P-4 and P-4 (NZ):

officials - from 10,000 to 20,000 rubles;
organizations - from 20,000 to 70,000 rubles.

Repeated offenses will cost more:

for officials, the fine will be from 30,000 to 50,000 rubles;
for organizations - from 100,000 to 150,000 rubles.

Give your opinion on this article or ask experts to get an answer

Legal entities submit forms P-4 to the territorial body of Rosstat at the place of their location. They must also be handed over to branches, representative offices and divisions of foreign organizations operating in the Russian Federation. Form P-4 is filled in for each separate division and for a legal entity without these divisions.

All subdivisions located at the same postal address belong to one separate subdivision, and parts of the enterprise located in different territories are reflected as different separate subdivisions. Parts of an enterprise located at different postal addresses at a short distance from each other (for example, within the boundaries of one municipal district or urban district) can be reflected as one separate subdivision if their activities are technologically closely related to each other (for example, separate areas of one and the same same production).

If the employees of the organization conduct activities outside the location of a separate subdivision (on a rotational basis) without classifying the location of the activity as a separate separate subdivision, then the results should be taken into account for that subdivision to which the employees belong.

Completed forms are submitted to the territorial bodies of Rosstat at the location of the separate subdivision (for this subdivision) and at the location of the legal entity (without separate subdivisions) within the established time frame. When a legal entity (its separate subdivision) does not operate at the place of its location, the form is provided at the place of actual implementation of the activity.

Temporarily not working organizations, on which during part of the reporting period there was the production of goods and services or investment activities, forms P-4 are provided with an indication of the time since they have not worked.

Subsidiaries and dependent companies provide Form P-4 on a general basis. The main economical society or the partnership does not include information on them in the report.

Organizations that carry out trust management of an enterprise as a whole property complex submit reports on the activities of the managed enterprise. Organizations that carry out trust management of individual property objects provide the founders of the management with the necessary information about their property. The founders of the management draw up their reports taking into account the information received from the trustee. At the same time, the trust management organizations submit an activity report property complexowned by them.

Associations of legal entities (associations and unions) reflect data only on the activities recorded on the balance sheet of the association, but not data on the members of this association.

Form P-4 statistics: instructions for filling out

In the address part of the forms, the full name of the reporting organization is indicated in accordance with the constituent documents, and then in brackets - a short one. In the case of a separate subdivision, the name of both the subdivision and the legal entity to which it belongs is indicated.

The line "Postal address" indicates the subject of the Russian Federation, legal address with a postal code. If the actual address does not coincide with the legal address, then the actual address is also indicated. For separate divisions that do not have a legal address, a postal address with a postal code is indicated.

The legal entity puts in the code part of the forms the code of the All-Russian Classifier of Enterprises and Organizations (OKPO) on the basis of a notification of its assignment to the territorial body of Rosstat. In the case of delegation of authority to provide statistics on behalf of a legal entity to a separate subdivision, OKPO (for a branch) or an identification number (for a separate subdivision that does not have the status of a branch), which is established by the territorial body of Rosstat at the location of the subdivision, is indicated in the code part.

The data for the corresponding period of the last year given in the form must coincide with the data in the form for the same period of the last year (except for cases of reorganization of a legal entity, changes in the methodology for generating indicators or clarification of data for the last year).

Organizations with an average number of employees exceeding 15 people over the past year (including those working under civil law contracts and part-time jobs) fill out Form P-4 for the reporting month. And if the average number of employees of the organization does not exceed 15 people for specified period, statistical reporting must be filled in quarterly - for the period from the beginning of the year. If the organizations in the reporting period did not calculate salaries and other payments, then the P-4 form is submitted without these data.

When a legal entity is liquidated, information is submitted for the period of its activity until the completion of the liquidation - making an entry about this in the Unified State Register of Legal Entities. At the same time, information on the number of man-hours worked by employees, social welfare payments (shown quarterly, from the beginning of the year) is filled in in the last submitted report in the form of P-4 for the period from the beginning of the year.

If in the reporting period there was a reorganization, a change in the structure or a change in the methodology for determining indicators, then the data is given according to the structure or methodology adopted in the reporting period.

If it is necessary to clarify the data for January - December of the reporting year provided earlier, no later than February 15 of the next reporting year, changes should be sent in accordance with the established procedure (by a separate letter) to the territorial body of Rosstat to form the final results on the number and wages of employees.

Filling in information on the number of employees, accrued wages, hours worked and social benefits

In column 1, lines 01 to 11, the average number of employees of the organization is shown, which includes:

the average number of employees;
the average number of external part-timers;
the average number of employees who performed work under civil contracts.

The monthly average (column 2 lines from 02 to 11) is calculated by summing up the payroll number of employees for each calendar day of the month, i.e. from 1 to 30 or 31 (for February - to 28 or 29), including holidays (non-working) and weekends, and dividing the amount received by the number of calendar days of the month.

The number of employees on the payroll for a weekend or holiday (non-working) day is taken to be equal to the payroll number of employees for the previous working day. If there are two or more weekends or holidays (non-working) days in a row, the number of employees on the payroll for each of these days is taken to be equal to the number of employees on the payroll for the working day preceding the weekend and holidays (non-working) days.

The calculation of the average number of employees is carried out on the basis of daily records of the number of employees on the payroll, which must be updated on the basis of orders for the admission, transfer of employees to another job and termination of the employment contract.

The number of employees on the payroll for each day must correspond to the data of the time sheet of employees, on the basis of which the number of employees who showed up and did not show up for work is established.

It is calculated on the basis of the payroll, which is given as of a certain date, for example, the last day of the reporting period.

The payroll number of employees includes wage-earnerswho worked under an employment contract and performed permanent, temporary or seasonal work for one day or more, as well as working owners of organizations who received wages in this organization.

The payroll number of employees for each calendar day includes both those who actually work and those who are absent from work for some reason. Based on this, the payroll in whole units includes, in particular, employees:

a) those who actually came to work, including those who did not work due to downtime;

b) who were on business trips, including short-term foreign business trips;

c) those who did not show up for work due to illness (before returning to work in accordance with the certificates of incapacity for work or before retirement due to disability);

d) those who did not show up for work in connection with the performance of state or public duties;

e) hired for part-time or part-time work, as well as accepted for half the rate (salary) in accordance with the employment contract, or staffing table... In the payroll, these employees are taken into account for each calendar day as whole units, including non-working days weeks due upon hiring.

This group does not include the categories of employees for whom the legislation has established a reduced duration of working hours, in particular: employees under the age of 18; employed in work with harmful and hazardous working conditions; women who are given breastfeeding breaks; women working in countryside; employees who are invalids of I and II groups;

f) hired for a trial period;

g) homeworkers. The payroll and average number of employees are taken into account for each calendar day as whole units;

h) employees with special titles;

i) sent from work to educational institutions to improve their qualifications or acquire a new profession (specialty), if they retain their wages;

j) those temporarily assigned to work from other organizations, if they do not retain wages at the place of their main work;

k) students and students of educational institutions working in organizations during the period of industrial practice, if they are enrolled in jobs (positions);

l) students in educational institutions, postgraduate studies, who are on study leave with full or partial salary;

m) those studying in educational institutions and being on leave without pay, as well as employees entering educational institutions who were on leave without pay to pass entrance exams in accordance with the law;

n) who were on annual and additional vacations provided in accordance with the legislation, the collective agreement and the labor agreement, including those on vacation with subsequent dismissal;

o) who had a day off in accordance with the organization's work schedule, as well as for processing time with the summarized accounting of working time;

p) who have received a day of rest for work on weekends or holidays (non-working) days;

c) who were on maternity leave, on leave in connection with the adoption of a newborn child directly from the maternity hospital, as well as on parental leave;

r) taken to replace absent workers (due to illness, maternity leave, parental leave);

s) who were on leave without pay, regardless of the length of the leave;

t) those who were idle at the initiative of the employer and for reasons beyond the control of the employer and the employee, as well as in unpaid leave at the initiative of the employer;

x) those who took part in strikes;

c) worked on a rotational basis. If organizations do not have separate divisions on the territory of another constituent entity of the Russian Federation, where shift work, then workers who performed work on a rotational basis are taken into account in the report of the organization with which labor contracts and contracts of a civil nature are concluded;

w) foreign citizens who worked in organizations on the territory of Russia;

w) absenteeism;

y) who were under investigation before the court decision.

Employees are not included in the payroll:

a) hired part-time from other organizations. An employee who receives two, one and a half or less than one rate in one organization or is registered in one organization as an internal part-time employee is counted in the payroll as one person (a whole unit). In this case, the salary fund shows the amount of wages, taking into account the part-time wages;

b) who performed work under contracts of a civil nature. An employee who is on the payroll of an organization and who has entered into a civil law agreement with the same organization is recorded in the payroll and average payroll number once at the place of main work, and the wages accrued to him under an employment contract and a civil law contract - in column 8 (payroll of payroll employees);

c) attracted to work in accordance with special contracts with government organizations to provide work force (military personnel and persons serving a sentence of imprisonment) and taken into account in the average number of employees;

d) those transferred to work in another organization, if they do not retain their wages, as well as those sent to work abroad;

e) sent by organizations to study in educational institutions with a break from work, receiving a scholarship at the expense of these organizations; persons with whom an apprenticeship contract for professional education with payment during the period of the apprenticeship of the scholarship;

f) who submitted a letter of resignation and stopped working before the expiration of the warning period or who stopped working without warning the administration. They are excluded from the payroll number of employees from the first day of absence from work;

g) owners of this organization who do not receive wages;

h) members of the cooperative who have not entered into employment contracts with the organization;

i) lawyers;

j) servicemen in the performance of their military service duties.

Some employees on the payroll are not included in the average payroll:

women who were on maternity leave, persons who were on leave in connection with the adoption of a newborn child directly from the maternity hospital, as well as on parental leave;

employees studying in educational institutions who were on additional leave without pay, as well as those entering educational institutions who were on leave without pay to take entrance exams in accordance with the law.

Persons who are not on the payroll and recruited to work under special contracts with state organizations for the provision of labor (military personnel and persons serving sentences in the form of imprisonment) are counted in the average headcount as whole units by days of attendance.

Persons who worked part-time in accordance with the employment contract, staffing table or transferred with the written consent of the employee to work part-time, when determining the average number of employees, are taken into account in proportion to the hours worked.

The average number of this category of employees is calculated in the following order:

a) the total number of man-days worked by these workers is calculated by dividing the total number of man-hours worked in the reporting month by the length of the working day, based on the duration working week, eg:

40 hours - for 8 hours (with a five-day work week) or 6.67 hours (with a six-day work week);

36 hours - by 7.2 hours (with a five-day working week) or 6 hours (with a six-day working week);

24 hours - 4.8 hours (with a five-day work week) or 4 hours (with a six-day work week);

b) then the average number of underemployed workers for the reporting month is determined in terms of full employment by dividing the worked man-days by the number of working days according to the calendar in the reporting month. At the same time, for days of illness, vacation, absences (falling on working days according to the calendar), the number of man-hours worked conditionally includes hours on the previous working day (in contrast to the methodology adopted for recording the number of man-hours worked).

It should be borne in mind that employees who, in accordance with the law, have reduced working hours, including disabled persons, are counted as whole units in the average number of employees.

Example.In the organization, five employees were employed part-time in September:

two workers worked 4 hours a day, each of them 22 working days. They are counted for each working day as 0.5 people (4.0: 8 hours);
three employees worked 3.2 hours a day for 22, 10 and 5 working days, respectively. These workers are counted as 0.4 persons per working day (3.2 hours: 8 hours).

The average number of part-time workers was 1.7 ((0.5 x 22 + 0.5 x 22 + 0.4 x 22 + 0.4 x 10 + 0.4 x 5): 22 working days in September) ... This number is taken into account when determining the average number of employees.

Individuals who worked part-time on the initiative of the employer are counted in the average number of employees as whole units.

An example of calculating the average number of employees who performed full-time work on a five-day week schedule for the reporting month

Numbers of the month	Payroll number of employees



3 (Saturday)
4 (Sunday)





10 (Saturday)
11 (Sunday)





17 (Saturday)
18 (Sunday)





24 (Saturday)
25 (Sunday)





31 (Saturday)

In this example, the sum of the number of employees on the payroll for all days of the month to be included in the average payroll is 8675, the calendar number of days in a month is 31, the average number of employees per month in this case was 280 (8675: 31). The number is shown in whole units.

The average number of employees for a quarter is determined by summing up the average number of employees for all months of operation of the organization in a quarter and dividing the amount received by three.

Example. The organization had an average number of employees in January 620 people, in February - 640 people and in March - 690 people. The average number of employees in the first quarter was 650 people ((620 + 640 + 690): 3).

The average number of employees for the period from the beginning of the year to the reporting month inclusive is determined by summing the average number of employees for all months that have elapsed from the beginning of the year to the reporting month inclusive, and dividing the amount received by the number of months for the period from the beginning of the year, i.e. respectively by 2, 3, 4, etc.

Example. The organization started working in March. The average number of employees was 450 in March, 660 in April, and 690 in May. The average number of employees for the period from the beginning of the year (for 5 months) was 360 people ((450 + 660 + 690): 5).

The average number of employees for the year is determined by summing the average number of employees for all months of the reporting year and dividing the amount received by 12.

Example.

	Average number of employees		Average number of employees


		September

The average number for the year was 542 people (6504: 12).

The average number of employees in organizations that have worked for an incomplete month (for example, in organizations newly created with a seasonal nature of production) is determined by dividing the sum of the number of employees on the payroll for all days of work of the organization in the reporting month, including weekends and holidays (non-working) days for period of work for the total number of calendar days in the reporting month.

Example. The newly created organization began working on July 24, 2013. The number of employees on the payroll in this organization was as follows:

Numbers of the month	Payroll number of employees	including not to be included in the average headcount	To be included in the average headcount (column 2 minus column 3)



26 (Saturday)
27 (Sunday)

The total number of employees on the payroll for July to be included in the average payroll was 4598, the calendar number of days in July was 31, the average number of employees in July was 148 (4598: 31).

Newly created organizations do not include organizations created on the basis of liquidated (reorganized) legal entities, separate or non-independent divisions.

Organizations that temporarily suspended work for reasons of a production and economic nature determine the average number of employees on a general basis.

If the organization worked for an incomplete quarter, then the average number of employees for the quarter is determined by summing the average number of employees for the months of work in the reporting quarter and dividing the amount received by 3.

Example. The organization was re-established and started operating in March. The average number of employees in March was 720 people. Consequently, the average number of employees in the first quarter for this organization was 240 people (720: 3).

If the organization worked for an incomplete year (seasonal nature of work or was created after January), then the average number of employees for the year is determined by summing the average number of employees for all months of the organization's work and dividing the amount received by 12.

Example. The seasonal organization began operations in April and ended in August. The average number of employees was 641 in April, 1254 in May, 1316 in June, 820 in July, and 457 in August. The average number of employees for the year was 374 people ((641 + 1254 + 1316 + 820 + 457): 12).

Employees who are on the payroll of the organization involved in public works or temporary work on the basis of internal part-time employment (in connection with measures taken to reduce tension in the labor market) are recorded in the average number of employees once at the place of their main job, in the payroll the amount of wages is shown, taking into account the remuneration of labor in public works, in the number of man-hours worked, the working hours of these workers, taking into account the hours of work in public works

The average number of external part-time workers (column 3) is calculated in accordance with the procedure for determining the average number of persons who worked part-time.

Column 3 conditionally shows employees who performed under an employment contract pedagogical work not at the place of the main work on the terms hourly pay in the amount of no more than 300 hours per year (similar to the procedure for calculating the number of external part-time workers, taking into account the actual hours worked, using the length of the working week established for the specialties of teaching staff).

Due to the fact that when filling out information on the average number of external part-time workers by type of activity, this information may be insignificant, it is allowed to fill in this column with one decimal place.

The average number of external part-time workers for the period from the beginning of the year and the year is determined by summing the average number for all months that have elapsed since the beginning of the year, and dividing the amount received by the number of months of the reporting period.

Average number of employees (including foreign citizens) who performed work under contracts of a civil nature (column 4), the subject of which is the performance of work and the provision of services, for a month is calculated according to the methodology for determining the average headcount. These employees are accounted for for each calendar day as whole units during the entire period of this agreement, regardless of the period for payment of remuneration. The number of employees for the previous working day is taken as a day off or a holiday (non-working) day.

The average number of employees who performed work under civil contracts for the period from the beginning of the year and the year is determined by summing the average number for all months that have elapsed since the beginning of the year, and dividing the amount received by the number of months in the reporting period.

If an employee on the payroll has entered into a civil law contract with the same organization, then he is not included in the average number of employees who performed work under civil law contracts.

In the event of a civil agreement between the organization and educational institution on the passage of his students' internship in the organization, the organization's report includes data on the number and salary of students, regardless of how it was charged - directly to students or transferred to an educational institution.

The average number of employees who performed work under civil contracts does not include: individual entrepreneurswho entered into a civil contract with the organization and received remuneration for the work performed and services rendered; non-registered persons who do not have civil agreements with the organization; persons with whom copyright agreements have been concluded for the transfer of property rights.

The number of man-hours worked (columns 5 and 6, lines 01 to 11) includes the hours actually worked by employees, taking into account overtime and worked on holidays (non-working) and weekends (according to the schedule), both for the main job (position), and and for combined in the same organization, including hours of work on business trips.

The worked man-hours do not include:

the time spent by employees on annual, additional, educational leaves, holidays at the initiative of the employer;
the time for raising the qualifications of workers with a break from work;
time of illness;
downtime;
hours of breaks for mothers to feed the baby;
hours of reduction in the duration of work of certain categories of workers who are assigned reduced working hours;
time of participation in strikes;
other cases of absence of workers at work, regardless of whether they kept their wages or not.

When filling in data on the payroll (column 7, lines 01 to 11) the following should be borne in mind. In order to ensure the comparability of data on wages by type of economic activity, as well as international comparisons when filling out statistical reports on labor, the wage bill includes the amounts of wages charged by organizations in monetary and non-monetary forms for hours worked and not worked, compensation paymentsrelated to working conditions and working hours, additional payments and allowances, bonuses, one-time incentive payments, as well as payment for food and accommodation, which is systematic.

In the P-4 form, the amounts accrued for the reporting period (including personal income tax and other deductions) are shown, regardless of the sources of their payment, budget items and tax benefits provided in accordance with payment documents, according to which payroll, bonuses, etc. are settled with employees. etc., regardless of the date of their actual payment.

The amounts accrued to employees for the entire vacation period are included in the payroll of the reporting month.

For the purposes of labor statistics, payments in non-cash form in the form of goods (services) are accounted for at the cost of these goods (services), based on their market prices (tariffs) at the date of accrual, and when government regulation prices (tariffs) for these goods (services) - based on state regulated retail prices.

In the event that goods, food, food, services were provided at prices (tariffs) below market prices, then the additional material benefit received by employees in the form of the difference between market value goods, food, food, services and the amount actually paid by employees.

The salary fund for payroll employees (column 8) consists of payment for hours worked, payments for unworked hours, one-time incentive and other payments, payment for food and accommodation, which is systematic. The payroll of employees on payroll, in particular, takes into account:

1. Payment for hours worked:

a) wages calculated at the tariff rates of salaries) for the hours worked, according to the average earnings;

b) wages accrued for work performed at piece rates, as a percentage of proceeds from the sale of products (performance of work, provision of services), in shares of profit;

c) commission;

d) wages issued in non-cash form;

e) the fee of employees who are on the payroll of employees of media editorial offices and art organizations;

f) salary accrued to medical and other workers at the expense of state extra-budgetary funds;

g) the difference in salaries of workers who switched to underpaid work (position) while maintaining the size of the salary at the previous place of work (position);

h) the difference in salaries during temporary substitution;

i) additional payments and allowances to tariff rates (salaries) for professional skill, class, qualifying rank, special title, seniority, special conditions of civil service, academic degree, academic title, knowledge foreign language, work with information constituting a state secret, combining professions, expanding service areas, increasing the volume of work performed, multi-shift work, fulfilling the duties of a temporarily absent employee without relinquishing his main job, leading a team, a monthly salary increase for judges in the amount of 50 percent of the monthly lifelong maintenance; salaries for titles;

j) increased pay for heavy work, work with harmful and (or) dangerous and other special working conditions, for work at night, pay for work on weekends and non-working holidays, overtime pay;

k) payments due to regional regulation of wages: by coefficients (regional, for work in high mountain areas, in desert and waterless areas) and percentage allowances to the wages of persons working in the Far North, equivalent areas, in the southern regions of the Eastern Siberia and the Far East;

l) bonuses and remuneration (including bonuses in non-monetary form) that are systematic, regardless of the source of their payment;

m) payment for women with children under the age of one and a half years for additional breaks in work to feed the child (children), as well as other special breaks in work in accordance with the law;

n) remuneration of workers, managers, specialists of organizations involved in training, retraining and advanced training of workers;

o) additional payments for the time of movement of workers constantly employed in underground work, in mines (mines) from the shaft to the place of work and back;

p) allowances for the rotational work method for each calendar day of stay in the places of work during the shift period, as well as for the actual days of being on the way from the location of the organization (collection point) to the place of work and back;

c) salary increments accrued in connection with the traveling nature of work;

r) allowances for workers assigned to perform installation, commissioning and construction workspaid for each calendar day of stay at the place of work;

s) payment to employees for days of rest provided in connection with the processing of working time in the case of a rotational work method, and in other cases in accordance with the legislation;

t) amounts accrued to employees in the amount of daily tariff rate (part of the salary for a day of work) when performing work on a rotational basis, for each day on the way from the location of the organization (collection point) to the place of work and back, provided for by the schedule of work on the shift, as well as for days of delays on the way due to meteorological conditions or the fault of transport organizations;

x) the amount of indexation (compensation) of wages in connection with the growth of consumer prices for goods and services;

v) monetary compensation for violation of the established deadlines for the payment of wages;

w) monetary allowances for employees with special titles;

w) the amounts accrued for the work performed by persons involved in work in this organization, in accordance with special agreements with state organizations for the provision of labor (military personnel and persons serving sentences in the form of imprisonment), both issued directly to these persons, and listed by state organizations;

y) remuneration of labor of persons working in the organization in the manner of internal combination

2. Payment for unworked time:

a) payment of annual basic and additional vacations provided for by law (without monetary compensation for unused vacation);

b) payment of additional leave provided in accordance with collective and labor agreements;

c) remuneration for labor with a reduced duration of work for employees under the age of eighteen, disabled people of groups I and II, women working in rural areas, women working in the Far North and equivalent areas;

d) payment for study leave granted to employees studying in educational institutions;

e) payment (except for scholarships) for the period of training of employees aimed at vocational training, retraining, advanced training or training in a second profession with a break from work;

f) payment (compensation) to employees involved in the performance of state or public duties;

g) wages retained at the place of their main job for workers involved in harvesting crops and storing feed;

h) payment to employees for time medical examination, days of donating blood and its components and days of rest provided in connection with this;

i) payment for downtime due to the employer's fault, payment for downtime for reasons beyond the control of the employer and employee;

j) payment for the time of suspension of work due to violation of labor protection standards through no fault of the employee;

k) payment for the time of forced absence;

l) payment for days of absence from work due to illness at the expense of the organization, not drawn up with sheets of temporary disability;

m) additional payments up to average earnings, accrued in excess of the amounts of temporary disability benefits.

3. One-off incentive and other payments:

a) one-time bonuses and awards, regardless of the source of their payment, including bonuses for promoting invention and innovation;

b) one-time remuneration for length of service;

c) remuneration based on the results of work for the year;

d) monetary compensation for unused vacation;

e) material assistance provided to all or most of the employees (except material assistanceprovided to individual employees for family reasons, for medicines, burial, etc.);

f) additional amounts of money when providing employees with annual leave (except holiday amounts in accordance with the law);

g) one-time incentives (grants) to employees at the expense of budgets;

h) other one-time incentives (in connection with holidays and anniversaries, the cost of gifts to employees, etc.).

4. Payment for food and accommodation, which has a systematic nature:

a) payment of the cost of food and food provided free of charge to employees in accordance with the legislation or the amount of the corresponding monetary compensation;

b) payment (in whole or in part) by the catering organization for employees in monetary or non-monetary forms (not provided for by legislation), including in canteens, canteens, in the form of coupons;

c) payment of the cost free of charge (in whole or in part) provided to employees in accordance with the legislation of residential premises and utilities or the amount of the corresponding monetary compensation (compensation);

d) the amounts paid by the organization in order to reimburse the expenses of employees (not provided for by law) for the payment of housing (rent, dormitory, rent) and utilities;

e) payment of the cost (in whole or in part) of the fuel provided to employees or the amount of the corresponding monetary compensation (compensation).

Not taken into account in the payroll of employees on the payroll of the organization:

payment of external part-time workers (accounted for in column 9);
remuneration of persons who are not on the payroll of the organization's employees for the performance of work under civil contracts, the subject of which is the performance of work and the provision of services, if settlements are made with individuals (with the exception of individual entrepreneurs). At the same time, the amount of funds for the payment of remuneration of these individuals is determined based on the estimate for the performance of work (services) under the contract and payment documents. These amounts are accounted for in column 10.

Column 10 also shows the remuneration of unscheduled persons with whom labor and civil contracts have not been concluded, in particular, payment for translations, publication of articles, consultations, lectures; remuneration for dismissed trade union workers (for the main type of activity), etc. The same column shows the amounts of salaries, payments for unused vacation, etc. calculated with a delay. dismissed employees in the type of activity where the dismissed employee worked.

The average salary for the organization is an estimated indicator and is calculated on average per employee or per unit of time worked by them. At the level of the organization, the average salary is calculated separately for each category of workers: the average number of employees; the average number of external part-timers; the average number of employees who performed work under civil contracts. The average wage is calculated by dividing the accrued wages fund of the corresponding category of workers by the average number of the same category of workers (average monthly wages) or by the number of man-hours worked by them (average hourly wages) for certain periods of time (period from the beginning of the year, year). When determining the average monthly wage per employee from the beginning of the year, for the year it is necessary to divide the resulting number by the number of months in the period.

The payments of the social character (column 11, lines 01 to 11) include the amounts of funds related to the provided social benefits, in particular, for treatment, recreation, travel, employment (without benefits from extra-budgetary funds). Social payments include, in particular:

a) severance pay upon termination of an employment contract;

b) the amounts accrued upon dismissal of employees for the period of employment in connection with the liquidation of the organization, reduction in the number or staff of employees;

c) additional compensation in case of termination of an employment contract without notice of dismissal two months in advance in case of liquidation of an organization, reduction of the number or staff of employees; compensation for termination of an employment contract due to a change in the owner of the organization, etc .;

d) lump-sum payments upon retirement, lump-sum benefits for dismissed employees;

e) additional payments (allowances) to pensions of working pensioners at the expense of the organization;

f) insurance premiums (contributions) paid by the organization under contracts of personal, property and other voluntary insurance in favor of employees (except for compulsory state insurance of employees);

g) insurance premiums (contributions) paid by the organization under contracts of voluntary medical insurance for employees and their family members;

h) the costs of paying health care institutions for services provided to employees (except for costs compulsory medical examinations, survey);

j) payment of subscriptions to health groups, classes in sports sections, payment of expenses for prosthetics and other similar expenses;

k) payment for subscription to newspapers, magazines, payment for communication services for personal purposes;

l) reimbursement of employees' wages for the maintenance of children in preschool institutions;

m) the cost of gifts and tickets for entertainment events for employees' children at the expense of the organization;

n) amounts paid at the expense of the organization, in compensation for harm caused to employees by injury, occupational disease or other damage to their health;

o) compensation to employees for moral harm, determined by agreement of the parties to the employment contract or by the court, at the expense of the organization;

p) payment of the cost of travel documents;

c) payment (in whole or in part) of the travel costs of employees and their families;

r) payment of the cost of travel for employees and their family members to the place of rest and back (including payment of the cost of travel and baggage transportation to the place of vacation use and back for persons working in the Far North and equivalent areas, and their families);

s) material assistance provided to individual employees for family reasons, for medicines, childbirth, burial, etc .;

t) expenses for paid training of employees not related to production needs, expenses for paid training of family members of employees;

u) compensation payment to persons who were on parental leave before reaching the age of three years and who went to work earlier than the established period;

v) the amount of severance pay accrued with a delay to dismissed employees (according to the type of activity where the dismissed employee worked);

w) the amount of material assistance to the members of the trade union, assessed by the trade union organization and shown in the report of the trade union organization;

w) the amount of material assistance to persons of unscheduled composition.

The P-4 report does not include:

a) insurance premiums in the Pension Fund, FSS, MHIF;

b) benefits and other payments at the expense of extra-budgetary funds;

c) the amount of benefits for temporary disability paid at the expense of the organization;

d) contributions paid at the expense of the organization under contracts of non-state pension provision and under contracts of voluntary pension insurance concluded in favor of employees with insurance organizations (non-state pension funds);

e) payments made by insurance organizations under contracts of personal, property and other insurance;

f) income from shares and other income from participation of employees in the ownership of the organization (dividends, interest, etc.); remuneration to members of the board of directors joint stock company, founders;

g) royalties paid under contracts for the creation and use of works of science, literature and art, as well as remuneration to the authors of discoveries, inventions and industrial designs; performers and producers of phonograms;

h) the cost of uniforms, uniforms, overalls, special footwear and other means issued free of charge individual protection, washing and detoxifying agents, milk and therapeutic and prophylactic nutrition (compensation payments) or reimbursement of costs to employees for the purchase of overalls, special footwear and other personal protective equipment in the event of their failure to be issued by the administration;

j) expenses for business trips, field allowance within and above the norms established by law;

k) the cost of recruiting employees;

l) entertainment expenses (excluding payment for translation services);

m) employee compensation material costs for the use of personal vehicles and other property for official purposes;

n) expenses for moving employees to work in another locality and for settling in a new place of residence. Payment of the cost of travel to an employee and his family members in case of moving from the Far North and equivalent areas to a new place of residence in another locality in connection with the termination of the employment contract. One-time allowance, payment of the cost of travel and vacation for settling in a new place to persons who have entered into employment contracts for work in organizations located in the Far North and equivalent areas;

o) monetary compensation in accordance with the legislation of those leaving the regions of the Far North and equivalent areas, for vacated housing at the place of delivery of the dwelling and expenses reimbursed in connection with the departure of workers from these areas;

p) expenses for registration and issuance of passports and visas;

c) expenses (including scholarships) for training and retraining of employees studying in educational institutions related to production needs, on the basis of agreements between the organization and an educational institution that has received state accreditation (holding a state license), as well as payment for the travel of students to the location educational institution and back; apprenticeship scholarships for vocational training;

r) payments to women on maternity leave, parental leave under three years of age and not included in the average number of employees (except for the case when the employee went to work earlier than the established date);

s) monetary allowances for military personnel in the performance of their military service duties;

t) payments to non-working pensioners, family members of deceased (deceased) workers;

x) state scientific scholarships at the expense of budgetary funds;

v) scholarships received by employees through grants provided by international or foreign non-profit and charities, at the expense of budgets;

w) repayable borrowed funds issued by the organization to the employee, the amount of material benefits received from savings on interest for the use of borrowed funds;

w) amounts, gratuitous subsidies provided to employees for housing construction or purchase of housing;

y) the amounts paid for employees by the organization, in the order of repayment of borrowed moneyissued to workers for housing construction, housing purchase, setting up a household;

e) the difference between the market value of the apartment sold by the organization to the employee and the amount paid by the employee;

y) the cost of housing transferred to the ownership of employees.

The sum of the data highlighted in the free lines 02 - 11 must be equal to the data in line 01 in columns 1 through 11. The free lines from 02 to 11 of section 1 provide data on the divisions of the organization carrying out activities in accordance with the OKVED groupings given in Appendix No. 4. Column A of Section 1 indicates the name of the type of activity in the wording of the name of the grouping given in Appendix No. 4, in column B of Section 1 the OKVED code corresponding to this grouping is indicated. The use of enlarged groupings that do not have OKVED codes in Appendix No. 4 is not allowed.

If an organization has several divisions (workshops, sections) on the territory of one subject (district, city), engaged in one type of activity, then the data on them is given in total.

When filling in free lines, auxiliary activities (employees of administrative services, accounting, cleaning and protection, departments of material and technical supply and sales, etc.) are not singled out separately. Data on them are taken into account by volume oKVED code, which corresponds to the main activity of this organization.

If an organization carries out various types of activities, some of which were irregular during the quarter, and, for example, these types of activities were not carried out in March, then in the report in form N P-4 for January - March, the organization highlights these types of activities in free lines with filling in only information on the number of man-hours worked by employees in January-March (columns 5 and 6). At the same time, data on the number and payroll of workers (columns 1 to 4 and 7 to 10) by type of activity that were not carried out in March are not filled in. In a similar order, information on social welfare payments is shown (once a quarter).

In addition to accounting and tax reporting, companies must send certain information to Rosstat. We will tell you how it happens, who takes it and what are the deadlines.

One of the most common reports for statistics is the P-4 form. It is called "Information on the number and wages of employees." It was adopted by the order of Rosstat dated September 24, 2014 No. 580. It also contains the rules for entering information into it.

Please note that for 2016 the P-4 form for statistics is the same as in 2015. Meanwhile, an updated report has already been adopted for 2017. It can be found in Appendix No. 7 to Rosstat order No. 379 dated 02.08.2016.

This report shows:

average number of staff;
the number of hours people worked;
payroll fund;
the size of social payments.

Who leases

Now about who takes P-4 for statistics... This obligation lies with companies of any organizational and legal structure, including those in the budgetary sphere. The type of activity does not matter either. There are two exceptions:

small business;
companies that submit a report for statistics on form 1-T.

Keep in mind: if the company has separate subdivisions, then form P-4 for statistics must be submitted both for each “segregation” separately, and for the organization as a whole.

Deadline for delivery

note that deadlines for submitting the P-4 form for statistics directly related to the average number of employees (see table). Moreover, this includes external part-time workers, and those who are formalized under civil law agreements to carry out certain orders. It should be based on the average number of employees at the end of last year.

As you can see from the table, everything is logical: the more employees, the more often you need to keep a report for statistics.

How to fill

As usual, filling out the P-4 form for statistics starts from the title page. Here the firm needs to reflect:

its full and short name in accordance with the charter (or other constituent document);
postal address of the location of the main office / production (especially when it does not intersect with the legal one);
code by All-Russian classifier enterprises and organizations - OKPO) (it can be found in the notification from the Rosstat body about the assignment of this code).

average number of employees;
average number of external part-timers;
the average number of people with whom civil contracts are concluded;
average number of employees throughout the company.

Note: if a company conducts several types of activities at once (each has its own code), then the listed positions must be filled in for each of them. This is necessary in order for Rosstat to see a more or less objective picture.

Recall that paragraph 3 of Article 80 of the Tax Code obliges, no later than January 20, to send data on the average number of personnel to your territorial tax office. Therefore, in our opinion, filling out the P-4 form for statistics this part shouldn't cause any trouble. Let's just give two main rules (see table).

Further, filling out the P-4 form for statistics requires you to indicate the hours worked and the payroll. This is the following table.

It shows the hours that people have worked since the beginning of the year. This indicator includes:

time worked in fact;
overtime;
work on public holidays and weekends;
the period of being on a business trip, on a service assignment.

However, this does not include periods:

stay on the main or additional rest;
on study leave;
temporary discomfort;
just me;
strike events.

In positions 8 - 10 of the table, you need to enter the salary fund indicator for all three categories: payroll employees, external part-time workers and persons on civil contracts.

The seventh column serves to reflect total amount FOT. It includes:

direct remuneration of labor (in non-cash form too);
payment of vacation days;
various workers' compensation;
allowances, surcharges, etc .;
bonuses, one-time incentives.

All amounts that you show when filling out the P-4 form for statistics must be shown taking into account the income tax taken from them and other amounts that the legislation obliges to withhold (alimony, fines, etc.).

severance pay that occurs upon termination of employment contracts;
one-time payments upon retirement;
when the company pays for the employees and their family members for treatment or vacation.

And these are not all payments of a social nature. The complete list contains paragraph 90 of Rosstat order No. 428 dated October 28, 2013.

Another statistic report

In addition to the P-4 form, for statistics, many also hand over the P-4 (NZ) form. It shows information about part-time employment and movement of workers. The report form was adopted by order of Rosstat dated September 24, 2014 No. 580.

This report is submitted by firms that:

by virtue of the law do not apply to small businesses;
the average number of personnel, taking into account part-time workers and persons on civil contracts, is from 15 people.

Form P-4 (NZ) is handed over every quarter. For example, for the third quarter of 2016, this must be done no later than October 10 of this year.

Basically, this report shows quantity information:

subordinates on a part-time schedule (includes two indicators: when there was an initiative of the bosses, and when an agreement was concluded between the parties on part-time work);
employees who submitted written applications for vacations without payment of the corresponding days;
those who quit: voluntarily, by agreement with the company, by way of staff reduction, etc.

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What is Form P-4?

The procedure for filling out the form P-4

Features of filling out the title page P-4

Features of filling out the first section of the document

Features of working with the second section of the document

Specifics of filling out the third section of the form

Features of the P-4 (NZ) form

Filling out the title page of Form P-4 (NZ)

Filling out the P-4 (NZ) form: line-by-line entry of information

When and where are the P-4 and P-4 (NZ) forms submitted?

Summary

Form p-4 statistics 2019: download the form in excel

Form P-4 statistics in 2019: who should take

P-4: instructions for filling in 2019

Instructions for completing P-4: reflection of hours worked and wages

Terms of delivery of P-4 in 2019

Penalties for failure to submit form P-4 and violation of instructions for filling it out

Who is required to file reports in 2019

When and where is the P-4 form (statistics) sent in 2019

How can the document be sent

Registration rules

Title page

Filling tables

If you need to make changes to the reporting

Form P-4 (NZ) quarterly

Form P-4 (NZ), instructions for filling out

Title page

Table

Responsibility for violation of the deadlines for submitting statistical reports

Form P-4 statistics: instructions for filling out

Filling in information on the number of employees, accrued wages, hours worked and social benefits

Example.

1. Payment for hours worked:

2. Payment for unworked time:

3. One-off incentive and other payments:

4. Payment for food and accommodation, which has a systematic nature:

Who leases

Deadline for delivery

How to fill

Another statistic report

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