How to fill out form p 4 statistics. Accounting info. Instructions for filling out the title page

New form "Information on the number and wages of employees (Form P-4)" officially approved by the document Order of Rosstat dated 08/06/2018 N 485.

More information about using the OKUD form 0606010:

• What HR should not forget at the end of the year

  “For the number, conditions and remuneration of employees,” several forms have been approved for these purposes. 1. Information on the number and wages of employees (form... of the reporting period. 2. Information on the number and wages of employees (form P-4). They are presented in the form approved by the Order of Rosstat dated.... 3. Information on part-time employment and movement of workers (form P-4 (NZ)). This form appears to be organizations whose number exceeds...

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• Digest of legal information for personnel workers for the third quarter of 2018

  ...) and the number of employees of organizations that are not pensioners. For this purpose, the department has developed a special form, which... 1-PR “Information on the suspension (strike) and resumption of work of labor collectives”; – N P-4 “Information on the number and wages of employees.” quarterly... when the provision of a supplementary form SZV-M for “forgotten” employees does not entail a fine... was late in submitting reports on form 4-FSS. For this regional office...

• Innovations in “salary” taxes and reporting in 2018

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• Separate divisions of UE and income tax

  Accordingly, in the average number of employees (labor costs) and the residual value of the depreciable... number of form P-4 “Information on the number and wages of employees” (hereinafter referred to as the Instructions). To begin with, the average payroll number for the month is calculated (clause 78... of the Instructions) by summing the payroll number of employees for... (clause 79 of the Instructions). The payroll includes employees registered under an employment contract and...

• The income tax rate is 0% when carrying out medical and (or) educational activities: there is little time left for its application

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• Digest of legal information for personnel workers for August 2018

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• On the consequences of manipulations with “vital” indicators for the simplified tax system

  The norm refers specifically to tax and reporting periods. Therefore, the excess of the number of employees over the named... number of employees is given in paragraphs 77 - 83 of the Instructions for filling out the federal statistical observation form No. P-4 “Information on the number and wages workers..." (approved by Rosstat Order No. 772 dated November 22, 2017). In particular, p...

• Changes in statistical form P-4 and P-2

  If the average number of employees is less than 15 people - quarterly. The provision of form P-4 can be carried out as... the information of the reporting form P-4 is distributed into 11 columns, which reflect information about the number, wages and... time worked in the following order: the average number of employees for the reporting... with delay in the amount of wages, for unused vacation etc. to dismissed employees due to...

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  ...): in electronic form - if the average number of employees for the previous calculated... number of employees is described in the Instructions for filling out federal statistical observation forms P-1 “Information on the production and... shipment of goods and services”, P-2 “Information... P-3 “Information on the financial condition of the organization”, P-4 “Information on the number and wages of employees”, P-5 (m) “Basic information on the activities...

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  Terms of payment for his work. Standard form employment contract approved with the manager... accrued wages of payroll employees for the calendar year / Average number of these employees for the corresponding... . According to clause 4 of these rules, information on the average monthly salary of managers of the institution calculated for the calendar year, position held, full name of the managerial employee submitting the information. At the same time...

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• New regulations for the work of “salary” commissions

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74.1. Information on the number and wages of employees in Form N P-4 for the reporting month is filled out legal entities- commercial and non-profit organizations that are not small businesses, the average number of employees of which exceeds 15 people (including part-time workers and civil contracts) based on the results of activities for 2017, as well as legal entities that are holders of a license for the extraction of mineral resources, regardless of the average number workers.

Quarterly, for the period from the beginning of the year, information is filled out by legal entities - commercial and non-profit organizations that are not small businesses, the average number of employees of which does not exceed 15 people (including part-time workers and civil contracts) based on the results of activities for 2017.

(see text in the previous edition)

If a legal entity has separate divisions, Form N P-4 is filled out for each separate division (similar to the frequency of providing information for a legal entity: for the reporting month or quarterly, for the period from the beginning of the year) and for a legal entity without these separate divisions.

Internal structural divisions (for example, operational offices of banks, communication shops, retail facilities, etc.) located within the boundaries of one municipal district, urban district, one intracity territory of cities federal significance(at different postal addresses at a short distance from each other) may be reflected as one separate division.

74.2. Legal entities whose average number of employees does not exceed 15 people (public organizations, country houses and gardening associations, garage-construction cooperatives, housing-construction cooperatives, consumer cooperatives, partnerships of real estate owners and other non-profit organizations) may provide information in the form of federal statistical observation No. 1-T "Information on the number and wages of employees" once a year, according to determined by the territorial body of Rosstat in the subject Russian Federation list of organizations.

74.3. If legal entities or separate units(hereinafter referred to as organizations) did not accrue wages and other payments during the reporting period, then information in Form N P-4 is provided without filling out this data.

74.4. When liquidating a legal entity, information is provided for the period of activity of the legal entity until the completion of its liquidation - making an entry about this in a single state register legal entities (clause 9 of article 63 Civil Code Russian Federation).

74.5. It should be borne in mind that when a legal entity is liquidated, information on the number of man-hours worked by employees and social payments (shown quarterly, from the beginning of the year) is filled out in the last submitted report in Form N P-4 for the period from the beginning of the year.

74.6. If in the reporting period there was a reorganization, a change in the structure of the legal entity or a change in the methodology for generating indicators, then in Form N P-4 the data for the reporting period are provided based on the new structure of the legal entity or the methodology adopted in the reporting period.

74.7. Information is provided in general for the organization and for actual types of economic activity on the number of employees and accrued wages for the reporting month or for the period from the beginning of the year; on the number of man-hours worked and social payments - quarterly, for the period from the beginning of the year.

Organizations created as a result of reorganization (merger, division, spin-off, transformation), information on indicators for the period from the beginning of the year are given by the sum of months of work from the moment of state registration of the new organization.

74.8. If it is necessary to clarify the data for January - December of the reporting year, previously provided by the organization to the territorial body of Rosstat, no later than February 15 of the following year following the reporting year, the corresponding changes should be sent in the prescribed manner (in a separate letter) to the territorial body of Rosstat for the formation of final results on the number and workers' wages.

Organizations also report changes for previous months as a result of clarification of monthly data officially (in a separate letter) to the territorial body of state statistics in the constituent entity of the Russian Federation no later than the 15th day following the reporting month.

In 2019, most companies need to submit a new form P-4 statistics to Rosstat every month before the 15th. We will tell you how to fill it out.

Delays in submitting the form threaten companies and individual entrepreneurs with fines of up to 150 thousand rubles. To prevent this from happening, we have compiled for you detailed instructions on filling out the new form P-4 statistics in 2019. Here you can download it for free new form Form P-4 and find out the deadlines for submitting the report and the rules for filling it out.

New form P-4 statistics in 2019

In 2019, you need to submit a new form P-4 to the statistics department, approved by Rosstat order No. 566 of September 1, 2017. Using this form, you report to the statistical authorities on the number and salary of your employees.

All organizations, both commercial and budgetary, as well as individual entrepreneurs, submit the P-4 report. Separate divisions submit their own report, different from the parent enterprise. The only exceptions are:

• small businesses;
• companies submitting a report to Rosstat in form T-1.

Moreover, even the absence of a salary during the reporting period does not exempt the company from passing P-4 statistics.

Be careful! In addition to P-4 statistics, there is also a P-4 (N3) form, these are completely different reports. In P-4 statistics you indicate data on the number and salary of your employees, and P-4 (N3) is intended to reflect “Information on underemployment and movement of workers.”

Deadline for submitting form P-4 “Information on the number and wages of employees” in 2019

The deadline for submitting P-4 statistics depends on the number of employees working in the company. If there are less than 15 such employees, then P-4 is submitted quarterly by the 15th day of the month following the previous quarter.

If the company has 15 or more employees, then the report in Form P-4 must be submitted monthly by the 15th day of the month following the previous one. If the deadline falls on a weekend or holiday, it is moved to the first working day.

The deadlines for passing P-4 statistics are presented in more detail in the table.

Instructions for filling out form P-4 statistics in 2019

The rules for filling out P-4 statistics are specified in Rosstat Order No. 498 dated October 26, 2915 ( latest edition order 02/06/2017). Let's try to fill out P-4 statistics together according to our instructions.

Instructions for filling out the title page P-4 statistics

In the appropriate lines we write:

• Full and short name of the company;
• The actual location of the organization, its postal address (this is not necessary legal address);
• OKPO code.

If there have been any changes in these data compared to the previous reporting periods, you will have to provide an explanation to the form.

Instructions for filling out the tabular part P-4 statistics in 2019

Column A– we write the type of activity of the company (for each type there is its own line and its own data);

Column B– OKVED code for this type of activity;

Box 1– total average number of employees;

Columns 2-4 – We decipher the number of employees indicated in column 1 by category:

• payroll employees without external part-time workers (internal part-time workers are considered at the basic rate);
• external part-time workers (counted in proportion to time worked);
• working under a civil contract (counted according to the days the contract is valid);

Columns 5-6– we write the actual number of man-hours for payroll employees and external part-time workers (the indicator does not include vacationers taking exams, improving their qualifications outside of work, or being on sick leave);

Columns 7–10 This is data on the payroll fund. In column 7 we reflect the total amount for the reporting period. To do this, we add up the indicators:

Columns 8 – for payroll employees (without external part-time workers);

columns 9 – for external part-time workers;

Columns 10 – for those working under civil contracts.

Box 11– we write the amount of social payments, including financial assistance, incentives, dismissal and retirement benefits, payment for treatment, study, etc.

Important! Do not indicate in P-4 statistics for 2019 the amount of insurance premiums, contributions for injuries, sick leave and travel allowances.

Sample of filling out P-4 statistics 2019

Form No. P-4 "Information on the number and wages of employees." Deadlines and instructions for filling out P-4 statistics in 2016

Form No. P-4 approved by resolution Federal service state statistics dated September 24, 2014 No. 580. And the Instructions for its completion were approved by order of the Federal State Statistics Service dated October 28, 2013 No. 428 (hereinafter referred to as Instructions No. 428).

P-4 statistics - 2016: who takes it and when

Organizations must send information about the number and salaries of their employees in Form No. P-4 to the territorial body of Rosstat at their location.

If there are separate divisions, such a report is filled out (clause 2 of Instructions No. 428):

• for each separate division separately
• by parent organization (without data on separate divisions)

The report can also be submitted electronically.

The deadline for submitting the report is indicated on its title page:

• if the average number of employees is less than 15 people, then the form is drawn up quarterly
• if the average number of employees is equal to or exceeds 15 people, then the report is submitted monthly

And no later than the 15th day of the month following the reporting period.

We should not forget that when calculating the average number, it is necessary to take into account persons working not only part-time, but also under civil law contracts (GPC).

If the last day of the due date statistical report falls on a non-working day, it is transferred to the next working day (Resolution of the State Statistics Committee of the Russian Federation dated March 7, 2000 No. 18).

According to Article 13.19 of the RF Code on administrative offenses, untimely submission of the report entails the imposition of the following fines: from 10,000 to 20,000 rubles. For officials, from 20,000 to 70,000 rubles. - for companies. For repeated violation - from 30,000 to 50,000 rubles. and from 100,000 to 150,000 rubles. respectively.

Instructions for filling out form P-4 statistics in 2016

P-4 statistics - 2016 instructions for filling out recommends filling out starting from general information about the organization.

In the address part of Form No. P-4, the reporting organization indicates its full name in accordance with the constituent documents, and a short name in brackets. But on the form containing information on a separate division, the name of not only such division, but also the legal entity to which it belongs is written.

The line “Postal address” contains the name of the subject of the Russian Federation and the legal address of the organization with a postal code. If the actual address does not match the legal address, both are indicated. If a separate division does not have a legal address, then a postal address with a postal code is indicated.

The code is entered in the code part of the form All-Russian classifier enterprises and organizations (OKPO) (based on the notification of assignment of the OKPO code issued by the territorial body of Rosstat) (clause 7 of Instructions No. 428).

Lines 01–11, column 1 reflect information about the average number of employees. It is calculated by summing the data in the following columns:

• Column 2 – average number of employees (without external part-time workers)
• Column 3 – average number of external part-time workers
• Column 4 – average number of employees performing work under GPC contracts

The average number of employees is calculated by summing their number of employees for each calendar day of the month (from the 1st to the 30th or 31st (for February - to the 28th or 29th)), including holidays (non-working days) and weekends, and dividing the result by the number of calendar days of the month.

The number of payroll employees for a weekend or holiday (non-working) day is assumed to be equal to the payroll number for the previous working day. And if there are two or more days off in a row - for the working day preceding them. And for each of these days.

The list of persons who are not included in the payroll is given in paragraph 80 of Instructions No. 428. These, in particular, include employees hired part-time from other organizations. Some employees on the payroll are not included in the average payroll. These are, for example, women who were on maternity leave.

Calculation of the average number of people working part-time working hours, is carried out in accordance with paragraph 81.3 of Instructions No. 428. The average number of external part-time workers is calculated using the same principle. That is, in proportion to the time worked. But the employees (including foreign citizens), who performed work under GPC contracts, are counted for each calendar day as whole units. Moreover, during the entire period of validity of such an agreement, regardless of the period of payment of remuneration. If an employee on the payroll has concluded civil contract with the same organization, then he is not included in the average number of employees who performed work under GPC contracts.

Next, lines 01–11, columns 5 and 6 of form No. P-4 provide data on the number of man-hours worked since the beginning of the year by payroll employees and external part-time workers, respectively (clause 84 of Instructions No. 428). Man-hours worked do not include, in particular: time spent in annual, additional, study holidays, advanced training with a break from work, illness, downtime, breaks in the work of mothers to feed the child.

Lines 01–11, columns 7–10 of form No. P-4 provide data on the accrued salary fund for the reporting period. In this case, the indicator in column 7 is formed by summing the data in columns 8, 9 and 10. And in lines 01–11 of column 11, social payments are indicated. Columns 5, 6 and 11 are filled in from the beginning of the year with an accrual total. For example, in 9 months.

P-4 statistics - 2016: sample filling

P-4 statistics - 2016 download form free

Download the report according to form No. P-4 " Information on the number and wages of employees "for free

Based on materials from: www.glavbukh.ru

Many companies and individual entrepreneurs report to statistical authorities. Some submit one form per year, while others submit several types monthly. One of these forms is P-4, which contains information about the number and salary.

To give up or not?

If your company is small, you do not need to take P-4. Individual entrepreneurs are also exempt from this obligation.

Other organizations, including separate divisions, must submit Form P-4.

Fill out and submit Form P-4 for free right now!
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Frequency and timing of reporting

If the average number of employees in an enterprise is less than 15, P-4 must be taken once a quarter (on an accrual basis), if more - once a month.

The form must be submitted by the 15th day of the month following the reporting month. For example, P-4 for June must be submitted by July 15.

How to fill out the title page P-4

In addition to the name of the organization, you must indicate OKPO and its postal address. If the legal address is different from the actual one, both must be noted.

How to fill out the tabular part

All indicators are distributed by type of activity according to OKVED.

The average number of employees is equal to the sum of the number of employees for each calendar day of the month, divided by the number of calendar days of the month.

The average number of employees for a quarter is equal to the sum of the average number of employees for each month of the quarter, divided by three.

The payroll number is all employees indicated in the timesheet, with the exception of some categories (clause 77

Columns 5 and 6 of the table include man-hours worked since the beginning of the year. This time includes all hours actually worked, even overtime. There is no need to count sick leave, vacations, etc. (clause 82 of the Instructions for filling out form No. P-4).

The accrued wage fund is indicated in columns 7-10 (clause 83 of the Instructions for filling out form No. P-4).

In column 11, organizations need to reflect social payments ( paragraph 88 Instructions for filling out form No. P-4).

Form P-4 (NZ)

In addition to Form P-4, legal entities with more than 15 employees report on the movement of personnel and part-time employment. For this purpose, the quarterly form P-4 (NZ) has been approved.

The deadline for submission is the 8th day of the month after the reporting quarter.