Form P-4 is a form of statistical accounting of enterprises and organizations, in which information is entered on the number of their employees and wages. The document is regular and must be submitted to the territorial office of Rosstat:
- once a month provided that the company employs more than 15 people (until the 15th day of the month following the reporting one),
- or once a quarter if the state has less than 15 employees (in a similar mode).
Who is required to submit reports in the P-4 form
Most legal entities involved in medium and large businesses must report to the state on this form. Moreover, if any company has representative offices and branches, then a separate form must be filled out for each of the separate divisions.
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It should be noted that some enterprises and organizations are exempted from the need to submit the P-4 form to the statistical accounting service. In particular, organizations engaged in small business, as well as public organizations and various cooperatives, have the right not to transfer it. However, it should be remembered that such a possibility must be agreed with and approved by the state statistical body.
From individual entrepreneurs, the submission of this type of statistical reporting is also not required by law.
Features of the report design
Form P-4 is a standard unified form that is mandatory for use. The use of any other samples or own developments of the document for the provision of this type of reporting is not allowed.
Form P-4 can be conditionally divided into three parts:
- title page,
- main sections
- authentication block.
The main sections are arranged in the form of tables in which individual numerical values are entered. The form provides some explanations in the form of short comments below the tables. In order to have fewer questions when filling out the document, the specialist who deals with this case must first familiarize himself with various types of all-Russian classifications, as well as know exactly the information about the number of employees in the enterprise and the data of the internal wage fund.
I must say that when filling out the tables of the P-4 form, inexperienced specialists often have questions about how to determine the average number of employees. Very simple: the average headcount per month is calculated by adding the payroll number of employees for each day of the month (according to the calendar) and dividing the result by the number of days of the month (also according to the calendar). Average headcount for the quarter is calculated by adding up for each month of the quarter and dividing the result by three.
As for the very concept of "payroll", these are all those employees who are included in the organization's report card.
Instructions for filling out statistics in the P-4 form
Title page
The first thing to add to the title page is the reporting period for which the document is drawn up (month and year). Further, information about the enterprise is also entered here: its full name, postal address (if the legal and actual addresses are different, both must be indicated), OKPO code (all this can be found in the company's constituent documentation).
Part one
The next part is titled " Number, accrued wages of employees and hours worked» includes a table that contains data on the average number of employees in the reporting period (i.e. all those employees who work in the organization on a permanent basis, under temporary employment contracts, part-time workers, etc.). It should be noted that information should be reflected both as a whole for the enterprise, and depending on each type of its activity separately (OKVED codes are indicated in the appropriate column).
If any lines in the table are in doubt, then under it you can find short reference explanations.
Part two
The following values are reflected in the second table of the P-4 form:
- the exact number of man-hours worked (moreover, the data is posted by employee category) for the first quarter, half a year, 9 months and a year,
- information on the accrued salary (for full-time employees, part-time workers and those who work under civil law contracts),
- information on all social payments made (if any).
At the end, the document must be certified by the employee who is responsible for the accuracy of the information entered into it (usually this is the head of the organization). Here you need to indicate his position (general director, director, etc.) and put a signature with a transcript. Below you should write contact details (in case the Rosstat specialist has any questions), as well as the date the document was filled out.
Under the designation P-1, a report on the production and shipment of products or the sale of services is encrypted. This type of document is sent to the statistical authorities. Although not all, but quite a lot of enterprises are required to submit it. Moreover, if the company that must fill out these reports has separate divisions, they also need to draw up a separate P-1 form. The report must be submitted no later than the 4th day of the month following the reporting month.
Organizations operating in the field of small business, insurance companies, banking and financial institutions, etc. are exempt from reporting.
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Basic rules for filling out a document
The report can be conditionally divided into several sections:
- title page,
- main information block,
- certifying part.
All main sections are designed in the form of tables, where specific numerical indicators fit.
When filling out the document, one should be guided by the background information and various explanations that are given in the form of a report, and it will not be superfluous, at least superficially, to get acquainted with some types of all-Russian classifications, the codes of which are used in the report.
This type of reporting refers to regular documents (should be submitted once a month) and all data is entered into it at the end of the reporting period.
If it happens reorganization or closure (liquidation) of a company, obliged to provide a P-1 report, then it must be drawn up for the entire time of work in the reporting period, up to the moment of reorganization or closure.
Those companies that temporarily did not carry out their activities during the reporting period are required to provide a document on a general basis, but with a note about exactly when they did not work (i.e., indicating specific dates).
Title page
One of the subspecies of the P-1 form is report on the production and sale of agricultural products, which will be considered in the example of filling out the document.
First of all, a title page is drawn up, on which the reporting period is written (name of the month and year), as well as information about the reporting enterprise: full name (according to the constituent documents), its address: legal and postal, if they differ from each other (indicating the index ). The OKPO code (All-Russian classifier of enterprises and organizations) and the OKVED code (All-Russian classifier of types of economic activity) are entered right there - these data can also be found in the company's registration papers.
Section 1
This section of the form contains information about movement of agricultural products. The name of the indicator is recorded in the first column of the table (number one - plants, number two - animals and birds), in the second - the line number, in the third - OKPD code 2 (All-Russian classifier of products by type of economic activity).
Then there are four columns, which just include information about the movement of products, which refers to such actions of agricultural producers as sowing, production, shipment and residues. If something is not clear, then under the table in the form of a short reference, explanations are given for some of the concepts used in the document.
Section 2
The second section of the report records data on the number (i.e. number) of animals and poultry on the farm (for each species separately), as well as on the availability of feed (those listed in the first column of the previous section).
It should be noted that in the P-1 form, under the second section, there is a reference and information block, where data on the results of agricultural activities are entered on an accrual basis at the end of the reporting period.
Sections 3 and 4
In the table of section number three, information is entered on the consumption of various feeds for the nutrition of animals and poultry, as well as on the number of cereals processed for these purposes.
Next comes the fourth section, which contains data on the export of manufactured agricultural goods (cereals and livestock products), including those outside the country. If the goods were not shipped during the reporting period, this part of the document does not need to be filled out.
Signing the P-1 form
All information entered in the document must be certified by the employee responsible for their accuracy. Most often, this is the head of the enterprise, and in the corresponding table at the end of the report, his position (director, general director) is entered, as well as a signature with a mandatory transcript.
His contact details should also be indicated here (in case the specialist accepting the documents has any questions) and the date the document was issued.
Who submits the statistical form P-1 in 2018?
The P-1 statistics form is submitted to Rosstat on a monthly basis (on the 4th business day after the reporting month) by a legal entity larger than small enterprises with a staff (which takes into account contractors and part-time workers) of more than 15 people engaged in all types of activities, except for the provision of:
- banking and other credit and financial services;
- insurance services.
Non-profit organizations only submit the form if they supply goods and services to third parties.
Note that there is a report on Appendix No. 2 to Form No. P-1. It is submitted at the same time as the main form. It is filled by enterprises with a staff of more than 15 people operating in the defense industry within the framework of:
- mining and manufacturing industries;
- production and supply of electricity, gas, steam.
In the report - if we talk about the main statistical form P-1 - it is necessary to reflect the indicators:
- For the reporting month preceding it and the corresponding month in the previous year:
- on all lines of section 1, except for lines 03, 04 and 05;
- on all lines of sections 2, 3 and 4.
- Only for the reporting month - for all lines of section 5.
- For the quarter (as of the end of the quarter) and the corresponding period last year - in lines 03, 04 and 05 in section 1.
Let us consider in more detail what information is reflected in the indicated sections of the main report form and Appendix No. 2.
In what structure is the document presented and where can I download its form?
The main form of the report sequentially reflects:
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- Section 1 contains general economic indicators.
In particular, revenue:
- for shipped goods;
- for resold goods;
- for leftover goods.
- In section 2 - revenue with details by type of economic activity.
- Section 3 contains data on wholesale and retail sales, services rendered in the catering segment.
- Section 4 contains data on transport services rendered.
- Section 5 contains detailed information on released goods (using classification according to OKPD codes), balances.
Appendix No. 2 reflects information about the profile products for the reporting business entity.
In particular:
- Defense products at fixed and actual prices, which:
- delivered to the domestic market;
- exported.
- Civilian products manufactured by a defense enterprise - for reference.
Appendix No. 2 also shows the average number of personnel of a defense enterprise and the number of man-hours worked for the reporting period (separately - in units that produce civilian products). This information is not included in the main report.
You can download the P-1 form valid in 2018 from us - by link .
Form No. P-1 is submitted by all legal entities larger than small enterprises with more than 15 staff, which takes into account contractors and part-time workers. The document reflects information about the released goods and services. Defense enterprises also fill in Appendix No. 2 to the report. In addition to production indicators, it contains data on the state of the economic entity and the work performed in man-hours.
Rosstat Order No. 498 dated October 26, 2015 introduced some changes to various forms of statistical reporting. From January 2017, enterprises must use the updated P-1 statistics form, which must be completed in accordance with the instructions and explanations given in the regulatory act. The most important features of entering information will be considered in the article.
Not all legal entities know whether they need to fill in and send data about themselves to the territorial statistical bodies. Form P-1 statistics for 2016, the form of which must be downloaded for subsequent completion, must be submitted to Rosstat by organizations with an average number of employees of more than 15 people (including part-time employees and persons working under the GPA). The exception is:
- insurers;
- financial institutions (including banks).
For organizations that are on the "simplified" system, but not related to the SMP, the statistical form P-1 is also required to be filled out. But in accordance with the changes introduced by the order of Rosstat No. 686 of October 27, 2016, non-profit organizations should submit such reports only if they provide services or produce goods.
Such a report must be submitted to Rosstat at the location on a monthly basis, up to the 4th day of the month following the reporting period. Form P-1 for December 2016 must be submitted before January 9, 2017, since the New Year holidays lasted until January 8.
Not all legal entities pay attention to the fact that the order of Rosstat says that it is necessary to draw up separate reports for their branches, separate divisions and representative offices. The P-1 statistical reporting form for each of them must be submitted to the territorial statistics agency. But in the report of the head office, information about them should not be displayed.
The reporting document consists of a title page and five different sections. The first page displays general information about the organization itself. Separate units indicate their location data. A sample of filling out the P-1 statistics form will help you correctly enter OKPO, the name of the organization, and your address.
Section 1
The data displayed in this part of the document should not include VAT. It is not required to fill in all lines on a monthly basis - the information in lines 3, 4, 5 is entered only in quarterly reports.
It is important not to forget that the first line does not need to reflect income received as a result of the sale of fixed assets, intangible assets, inventories, currency and securities. Step-by-step instructions for filling out the P-1 statistics form will help eliminate such errors during data entry.
Section 2
All calculations do not include VAT. You need to fill in as many lines in the table as the number of OKVED codes the organization conducts its activities.
Section 3
Here, it is necessary to include VAT in the indicated amounts. Data on goods sold are entered in different rows:
- population;
- individual entrepreneurs and legal entities.
Line 28 is intended to indicate the amount of money received for services. If it is filled out, then you will also have to submit Appendix 3 to the P-1 form. Starting February 1, 2017, the form has been updated, this line has been eliminated. Therefore, this information will not be required to be included in the January report.
Section 4
Here the data is entered in tons or ton-kilometers. The last unit of measure is used to display the cargo turnover of the enterprise. Instructions for filling out the P-1 statistics form will help you correctly calculate this parameter.
Section 5
Data must be entered in accordance with the classifier of varieties of goods and services developed by Rosstat.
Special varieties of the P-1 form
In addition to the established general form, there are some other varieties of it that certain organizations must submit. These include:
- Organizations engaged in the capture or production of fish and other aquatic biological resources. They need form P-1 (fish), which should be downloaded to enter information electronically. The list of enterprises required to submit this report is compiled by Rosstat. The form of the document was approved in 2015.
- Legal entities engaged in the production and shipment of agricultural products. Returns must be submitted by the 3rd day of the month following the reporting period. Form P-1 (CX) (the 2016 form was approved on August 4, 2016) is submitted monthly.
New form "Information on the volume of paid services to the population by type (form P services)" officially approved by the document Order of Rosstat dated August 31, 2017 N 564 (as amended on December 13, 2017, as amended on July 30, 2018).
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