Methodological recommendations for filling out form No. 4. Accounting information. Who should submit a statistical report?

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 a form approved by Order No. 485 of 08/06/2018 to the territorial offices of Rosstat.

Who is required to file reports in 2019

This responsibility must be fulfilled by:

• legal entities involved in medium and large businesses, as well as each branch of the company;
• government organizations;
• Temporarily non-working organizations provide the form to general principles indicating from what time they have not been working;
• Bankrupt organizations are required to submit reports until an entry on its liquidation is made in the Unified State Register of Legal Entities.

There are organizations to which the rule on providing the P-4 form does not apply. The document may not be submitted to the statistical accounting service:

• firms engaged in small business;
• public organizations;
• cooperatives;

This possibility of not providing a report must first be agreed upon with Rosstat.

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

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

• if the organization employs less than 15 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 workers, then the report is submitted monthly, before the 15th day of the month following the previous one.

How can I send a document?

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

• personally (or through a representative) by providing the document to a specialist at the Rosstat branch;
• statistical form P-4 can be sent by registered mail with a list of attachments;
• using the Internet using an electronic signature.

Design rules

Employers must use unified form. The use of forms independently developed by the enterprise is not permitted. Rules for filling out form P-4 can be found in Rosstat Order No. 485 dated 08/06/2018.

Front page

On the first page write:

• full and short name of the enterprise. The form containing information on a separate division of a legal entity indicates the name of the separate division and the legal entity to which it belongs;
• OKPO code;
• identification number - for the head and separate divisions of the legal entity.

Filling out the tables

The second page of the document contains two tables that reflect information about the number of employees, the wages accrued to them and the time they worked.

First table by columns:

• A (lines 02 to 11) is intended to indicate the types of activities of the enterprise;
• B - code according to OKVED2;
• 1 is the sum of the values ​​of columns 2, 3 and 4;
• 2 - 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 — average number of external part-time workers;
• 4 - the average number of employees who performed work under civil contracts.

Second form table:

• 5, 6 - the number of man-hours actually worked by payroll employees and external part-time workers. This does not take into account the time the worker is on vacation, on off-the-job training courses, or during periods of illness;
• 7-10 - data on the accrued salary fund;
• 11 - social payments.

There are small exceptions to the rules. Thus, companies that employ more than 15 people and that are not small businesses must enter the following information:

• in the monthly report for columns 1, 2, 3, 4, 7, 8, 9, 10, columns 5, 6, 11 are omitted;
• in the 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 is not a small business, but employs less than 15 people, all fields must also be filled out. 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 your reporting

To clarify previously provided in territorial department Rosstat data for January-December of the reporting year should be sent in an official letter no later than February 15 of the year following the reporting year to generate final data on the number and salary of employees.

If you need to change information for July, November or any 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 underemployment and movement of workers. The form, which companies are required to use starting from the 1st quarter of 2019, was also approved by Rosstat Order No. 485 dated 08/06/2018.

Reports are submitted by commercial and non-profit organizations(except for small companies included in the Unified Register of Small and Medium-Sized Enterprises), the average number of employees exceeds 15 people, including those who perform part-time work or under GPC agreements. In this case, the type of activity and form of ownership does not play a role. Information is submitted quarterly 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 form P-4 (NZ) are prescribed in Rosstat Order No. 485.

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

Front page

Here are the following:

• the reporting period for which the form is filled out;
• full and short name of the enterprise;
• actual and postal address of the organization;
• OKPO code.

Table

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

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

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

Rosstat emphasizes that everyone is required 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 was not submitted because there were no indicators in the reporting quarter.

Responsibility for violation of deadlines for submitting statistical reports

According to Part 1, a fine is imposed for late submission of a report or failure to provide it, 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.

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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 filling it out 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 deadline for submitting a statistical report falls on a non-working day, then it is postponed 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 legal address, then the postal address with 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 entered into a 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). The man-hours worked, in particular, do not include: time spent on annual, additional, educational leaves, advanced training without work, illness, downtime, breaks from work for 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

) indicates the average number of employees, the number of man-hours worked, the fund wages, as well as the amount of social payments (clause 8 of the Instructions for filling out the form, approved by Order of Rosstat dated September 24, 2014 No. 580). This form must be submitted legal entities all types of economic activity and all forms of ownership that are not small businesses (SMB) and do not report in Form No. 1-T. But let's talk about everything in order.

Form P-4: who is required to submit and within what time frame

Statistical Form P-4 must be submitted by commercial and non-profit organizations. At the same time, the frequency of reporting depends on the average number of employees (clause 76.1 of the Instructions, approved by Rosstat Order No. 428 dated October 28, 2013).

Note that the P-4 form (statistics) used today is not new. In 2016, the form used is the same as the year before. But for 2017, a new edition of the form has already been approved (Appendix No. 7 to Rosstat Order No. 379 dated August 2, 2016).

Form P-4 (statistics) 2016: instructions for filling out

• its full and short name in accordance with the constituent documents;
• actual postal address, including if it does not coincide with the legal one;
• OKPO code from the Notification of OKPO code assignment sent to organizations by Rosstat.

• average number of employees;
• average number of external part-time workers;
• the average number of persons with whom civil law contracts (CLA) have been concluded;
• average number of employees in general.

Moreover, each of these indicators is reflected separately for each type of activity that the organization is engaged in, if there are several such types of activity (clause 76.7 of the Instructions, approved by Rosstat Order No. 428 dated October 28, 2013).

As you remember, at the beginning of each year, no later than January 20, all companies submit to their Federal Tax Service (Clause 3, Article 80 of the Tax Code of the Russian Federation). They will cope with filling out the table without much difficulty. In this case, the average number of external part-time workers is determined according to the rules established for the average number of those who worked part-time (clauses 82, 81.3 of the Instructions, approved by Rosstat Order No. 428 of October 28, 2013). And the average number of persons with whom the GAP is concluded is calculated according to the methodology for calculating the average number (clause 83 of the Instructions, approved by Rosstat Order No. 428 dated October 28, 2013).

Time worked and payroll in form P-4

The following table should show the number of man-hours worked since the beginning of the year. This indicator includes the actual time worked, taking into account overtime and hours worked on holidays (non-working days) and weekends. And also opening hours during business trips. However, the calculation does not take into account time:

• presence of employees in annual, additional, study leave;
• illness;
• downtime;
• participation in strikes;
• some more periods (clause 84 of the Instructions, approved by Order of Rosstat dated October 28, 2013 No. 428).

In columns 8-10 of the table it is necessary to reflect the payroll values ​​for:

• payroll employees;
• external part-time workers;
• persons who performed work under the GPD.

And in column 7 - the total value of the payroll. This indicator includes amounts of remuneration (monetary and non-monetary), compensation payments, allowances, additional payments, bonuses, one-time incentive payments, vacation pay amounts. The accrued amounts are reflected in form P-4, taking into account personal income tax and other deductions from the employee’s income in accordance with the legislation of the Russian Federation (clauses 85.1, 85.2 of the Instructions, approved by Order of Rosstat dated October 28, 2013 No. 428).

The table should also reflect social payments to employees, if your organization accrued them. This:

• severance pay paid upon termination of an employment contract;
• lump sum benefits upon retirement;
• payment of vouchers for treatment or rest for employees and members of their families;
• other payments (clause 90 of the Instructions, approved by Order of Rosstat dated October 28, 2013 No. 428).

Form P-4 (NZ)

Form No. P-4 (NZ) “Information on part-time employment and movement of workers” (Appendix No. 13 to Rosstat Order No. 580 dated September 24, 2014) is a completely different form. It must be submitted by legal entities that are not self-employed enterprises, with an average number of employees of more than 15 people, including part-time workers and those with whom the GPA is concluded. It is submitted quarterly. For the third quarter of 2016, it must be submitted to the territorial body of Rosstat no later than October 10, 2016.

Form No. P-4 (NZ) indicates information about the number of:

• employees who worked part-time (separately - at the initiative of the employer and by agreement between the employee and the employer);
• employees who were granted leave without pay based on their written requests;
• employees laid off due to at will, by agreement of the parties, to reduce staff;
• other information.

If the organization has separate divisions

If there are separate divisions, statistics in form P-4, as well as in form P-4 (NZ), are submitted separately for each of them, as well as for the organization as a whole (

Form P-4 is intended for submitting information on the number and salary of employees to statistical authorities. In the article you will find the new P-4 form in 2018, instructions for filling it out, as well as answers to questions - who should submit the P-4 form to Rosstat, which employees should be included in the average number.

Form P-4 is a report from organizations on the number and wages of employees. From February 2018, the P-4 report must be submitted using a new form approved by order.

Form P-4 “Information on the number and wages of employees” is submitted to their territorial office of Rosstat (TOGS) by all organizations (commercial and non-profit), regardless of the type of activity. This is the answer to a frequent question from accountants about who submits Form P-4 to statistics.

P-4 due date in 2018

The deadline for submitting P-4 is no later than the 15th day after the reporting period.

Federal statistical observation form No. P-4 is submitted monthly by organizations with an average number of employees of more than 15 people, including part-time workers and employees under civil contracts.

If the number of employees is less than 15 people, organizations report in Form P-4 quarterly.

Methods for submitting form P-4

You can submit Form P-4 both on paper and in electronic form.

If the organization has chosen the paper method, then Form P-4 can be submitted to statistics by the head (authorized person) or sent by mail with a list of the attachments and a receipt. When submitting P-4 in person to the statistics department, the date of submission of the report will be the day of its transfer to Rosstat. When sending a report by mail, the submission date is the day the postal item was sent.

If an accountant submits Form P-4 electronically, this can be done by sending a report via TKS or through the Web-collection system, which can be found on the website of your TOGS. The date of submission of the report is the day of sending via TKS.

New form P-4 - statistics 2018: instructions for filling out

Instructions for filling out information on the number and wages of P-4 employees since 2018 have been approved by order.

Statistical reporting form P-4 consists of title page and a table, which we will focus on filling out. In columns 1-4, reflect the average number of employees for the reporting period. How to calculate the number for form P-4? Include:

• average number of core employees,
• average number of performers by civil contracts. Such performers are taken into account throughout the entire period of validity of the contract,
• average number of external part-time workers. They are taken into account in proportion to the time worked. To do this, the working hours of an external part-time employee are divided by the standard working hours for this position.

In columns 5 to 11, reflect the following indicators:

• employee payroll,
• the amount of social payments;
• number of man-hours worked. When calculating man-hours in Form P-4, include the hours actually worked by employees. Also take into account overtime, work on holidays and weekends.

Please take into account the special rules for filling out form P-4 statistics 2018:

1. If an organization has separate divisions, Form P-4 must be filled out separately for each OP and for the organization itself, excluding divisions.
2. If the organization or its separate division did not pay salaries or make other payments during the reporting period, Form P-4 for this period must still be submitted, indicating data only on the number of personnel.

When filling out the report, count the man-hours worked equally for both main employees and part-time workers. And employees who worked part-time at the initiative of the employer are taken into account in the average number as whole units.

If a civil law agreement has been concluded with an employee, reflect it in columns 1, 4, 7 and 10. If the employee is an external part-time worker and has been concluded with him employment contract– in columns 1, 3, 6, 7, 9 and 11.

How to calculate the number for form P-4

To calculate the average number of employees per month, use the formula:

To calculate the average number of employees for the quarter, use the formula:

How to reflect part-time employees on Form P-4

1. Determine the total number of man-days worked by such employees. To do this, divide the total number of man-hours worked in the reporting month by the length of the working day, based on the length of the working week. For example, divide 40 hours into 8 hours (for a five-day work week) or 6.67 hours (for a six-day work week).

2. Determine the average number of part-time workers for the reporting month in terms of full employment. To do this, divide the person-days worked 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 (as opposed to the methodology adopted for recording the number of man-hours worked).

If you paid financial assistance to all employees, reflect it as part of the payroll fund (payroll) for payroll employees (column 8). Do not include financial assistance provided for family reasons in the data. Enter this amount in column 11.

Form P-4 statistics: example and sample filling in 2018

Download a sample of filling out form P-4: statistics 2018

Download free blank form P-4.

The organization "Institute" is located in Moscow. Data on the average number of employees of the organization at the end of November 2017 are presented in the table:

The average number of employees for November 2017 was:

727 people : 30 calendar days of the month = 24 people.

How to calculate the number of man-hours when filling out form No. P-4

A man-hour is a unit of measurement of working time that corresponds to an hour of actual work by one employee.

When filling out form No. P-4, the number of man-hours worked includes the hours actually worked by employees, taking into account overtime and hours worked on holidays and weekends, both in their main job and part-time, including hours of work. That is, the number of man-hours worked is determined by summing up the hours worked by all employees both during regular working hours and outside of it. At the same time, man-hours worked do not include:

• time spent by employees on annual, additional, educational leave,
• advanced training of employees while away from work,
• illnesses,
• downtime;
• hours of breaks for feeding the baby,
• reduced work hours individual categories employees who have reduced working hours,
• time of participation in strikes,
• other cases of employee absence from work, regardless of whether they were paid or not.

Information on the number of hours actually worked is obtained from the working time sheet.

Example of calculating the number of man-hours

The number of payroll members of the organization “Institute” is five people.

In November 2017 - 21 working days, the standard working time for a 40-hour work week is 168 hours.

2 employees worked full time this month.

1 employee – 64 hours. He works part-time for 5 hours a day; on November 21–30 he was on sick leave, and therefore missed 8 working days or 40 working hours.

The organization also employs 1 external part-time worker. In November 2017, he worked 84 hours (21 working days of 4 hours each).

The number of man-hours worked for November 2017 is:

• payroll employees: 544 man-hours (168 hours + 168 hours + 144 hours + 64 hours);
• external part-time workers: 84 man-hours.

Statistical report P-4 contains generalized data on the number of hired personnel working for a business entity; it additionally contains information on the salaries of employees. Starting from the report for January 2018, the report form is used, which was approved by order No. 566 dated September 1, 2017. Although the form itself remains the same, when filling it out you must use the new Instructions for filling out the P-4 report, adopted by Rosstat order dated November 22, 2017 No. 772, taking into account the changes made by order No. 104 dated March 2, 2018. These Instructions also establish who submits form P-4 to statistics. Let's look at this in more detail in our article.

Form P-4: who submits it

The report was developed for monthly monitoring of the performance of business entities in the field of labor and wages. Using this form, Rosstat collects and systematizes data on the level of income of hired personnel. The frequency of filling out and submitting the document depends on the number of individuals officially employed by the employer.

Form P-4 - who is required to submit it, in accordance with clause 1 of section 1 of the Instructions for filling out:

• commercial structures registered as legal entities;
• non-profit organizations;
• religious organizations.

When dividing business entities into those who must prepare a statistical report in form P-4 and who are exempt from such obligation, the direction of the enterprise’s activity is not taken into account.

Monthly submission is required for organizations whose last year's average number of hired personnel exceeds the limit of 15 people (including part-time workers and those working under GPC contracts). For structures with fewer employees, quarterly reporting is provided. Note that an exception to the rules is made for entities engaged in mining. By Order of Rosstat No. 104 dated March 2, 2018, this category of entrepreneurs introduced an obligation to submit a monthly report, regardless of the number of employees.

Legal entity employers must submit Form P-4, taking into account separate units. The report is filled out both for each “isolation” and for the legal entity itself without separate structures. The form is submitted by the organization to the Rosstat authorities at the location of the legal entity and at the location of its separate divisions.

Exempted from compiling a “salary” statistical report P-4 individual entrepreneurs and legal entities recognized as small businesses. The criteria for classifying employers as self-employed workers are outlined in several regulations:

• Government Decree dated April 4, 2016 No. 265;
• Law of July 24, 2007 No. 209-FZ (Article 4).