Form P-4 "Information on the number and wages of employees" (hereinafter - form P-4) is approved by Appendix 11 to the Order of Rosstat dated September 24, 2014 N 580 "On approval of statistical tools for organizing federal statistical monitoring of the number, conditions and wages employees, activities in the field of education, science, innovation and information technology". In the article, we will consider the procedure for filling out this form, and also answer the following questions. Who must submit this form? What are the deadlines for its submission? What is the penalty for late or non-submission of such a report?
First, we note that the Order of Rosstat N 580 approved Instructions for filling out the form of federal statistical observation (hereinafter - Instructions N 580). In addition, there are currently Guidelines for filling out forms of federal statistical observation N P-1 "Information on the production and shipment of goods and services", N P-2 "Information on investments in non-financial assets", N P-3 "Information on financial condition of the organization", N P-4 "Information on the number and wages of employees", N P-5 (m) "Basic information about the activities of the organization", approved by Order of Rosstat dated 10.28.2013 N 428 (hereinafter - Instructions N 428), which must also be followed when filling out the P-4 form.
Who must submit Form P-4?
According to clause 1 of Directives N 580, all legal entities are required to submit this form: commercial and non-profit organizations of all types of economic activity and forms of ownership. The exception is small businesses. Even bankrupt organizations on which bankruptcy proceedings have been introduced must submit form P-4 before the issuance of an arbitration court ruling on the completion of bankruptcy proceedings against it and an entry on its liquidation in the Unified State Register of Legal Entities (paragraph 3 of Directives N 580).
As for separate subdivisions, by virtue of clause 2 of the above Directions, if a legal entity has such subdivisions, this form must be completed for each of them and for a legal entity without separate subdivisions.
For your information. For the purposes of filling out this form, a separate subdivision is understood to be any subdivision that is territorially separated from the organization, at the place or from the location of which business activities are carried out at equipped stationary workplaces. The workplace is considered stationary if it is created for a period of more than one month. In addition, the recognition of a separate subdivision as such is carried out regardless of whether its creation is reflected in the constituent or other organizational and administrative documents of the organization, and on the powers vested in the specified subdivision.
Form P-4 must also be submitted by branches, representative offices and divisions of foreign organizations operating in the territory of the Russian Federation in the manner established for legal entities (clause 4 of Directives N 580).
Where do I need to submit Form P-4?
The form is submitted by a legal entity to the territorial bodies of Rosstat at the location of the corresponding separate subdivision or at the location of the legal entity without separate subdivisions. At the same time, it was noted that in the case when a legal entity (its separate subdivision) does not conduct activities at its location, the form is submitted at the place of actual implementation of their activities (clause 5 of Directives N 580).
What is the deadline for submitting Form P-4?
The frequency of submitting form P-4 depends on the average number of employees of the organization:
- if the average number of employees exceeds 15 people (including part-time employees and civil law contracts), then this form must be submitted monthly no later than the 15th day of the month following the reporting period;
- if the average number of employees does not exceed 15 people (including part-time employees and civil law contracts), then the form must be submitted quarterly no later than the 15th day of the month following the reporting period.
The procedure for filling out the P-4 form
As already mentioned, when filling out the P-4 form, you must be guided by Directives N N 580 and 428.
Title page. Here the full name of the organization is indicated in accordance with the constituent documents registered in the prescribed manner, and then in brackets - the short name. On the blank form containing information on a separate subdivision of a legal entity, the names of the separate subdivision and the legal entity to which it relates are written.
The string "Postal address". This includes the name of the subject of the Russian Federation, the legal address of the organization with a postal code; if the actual address does not match the legal address, then the actual postal address is also recorded. For separate subdivisions that do not have a legal address, a postal address with a postal code is indicated.
The line "Code of the reporting organization for OKPO". Here, the legal entity affixes the code of the All-Russian Classifier of Enterprises and Organizations (OKPO) on the basis of a notice of assignment of the OKPO code sent (issued) to organizations by the territorial bodies of Rosstat. It should also be borne in mind that in the case of delegating the authority to provide statistical reporting on behalf of a legal entity to a separate subdivision, this line contains the OKPO code (for a branch) or an identification number (for a separate subdivision that does not have the status of a branch), which is also set by the territorial authority Rosstat at the location of a separate subdivision (clause 7 of Directives N 580).
Section "Number, accrued wages of employees and hours worked." This section reflects information about the number of employees, the hours worked by them and the amounts of accrued earnings. Let's take a closer look at how to complete this section:
- in column "A" in lines 02 - 11 the name of the economic activity that is carried out in the institution is indicated;
- in column "B" on the same lines it is necessary to put down codes of economic activity in accordance with OKVED;
- in column 1, in lines 01 - 11, data on the average number of employees of the institution are entered, which are calculated by summing up the information in columns 2, 3 and 4;
- column 2 reflects information on the average number of employees;
- in column 3 - data on the average number of external part-time workers;
- in column 4 - information on the average number of employees who performed work under civil law contracts;
- in column 5 - the number of man-hours worked by employees on the payroll;
- in column 6 - the number of man-hours worked by external part-time workers;
- in column 7 - wages accrued to employees of the institution (total);
- in column 8 - wages accrued to employees of the payroll;
- in column 9 - wages accrued to external part-time workers;
- in column 10 - wages accrued to employees who performed work under civil law contracts and other non-listed persons;
- in column 11 - social payments to employees.
Let's consider filling in each column in more detail.
Filling in column 2
According to clause 78 of Directives N 428, the average number of employees per month is calculated by summing the number of employees on the payroll for each calendar day of the month, that is, from the 1st to the 30th or 31st (for February - to the 28th or 29th e number), including holidays (non-working) and weekends, and dividing the amount received by the number of calendar days of the month. At the same time, the calculation of the average number of employees is based on the daily accounting of the number of employees on the payroll, which should be specified 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, on the basis of which the number of employees who came and did not show up for work is established. Note that the number of the payroll for a weekend or holiday (non-working) day is taken equal to the payroll for the previous working day. If there are two or more weekends or holidays (non-working) days in a row, such number for each of these days is taken equal to the number of employees on the payroll for the working day preceding the weekends and holidays (non-working) days.
The average number of employees is calculated on the basis of the payroll, which is given on a certain date, for example, on the last day of the reporting period. By virtue of paragraph 79 of Directives N 428, the payroll includes employees who worked under an employment contract and performed permanent, temporary or seasonal work for one day or more, and who worked as owners of organizations who received wages in this organization. It takes into account both those who actually work and those who are absent from work for any reason. The full list of employees who are included in the headcount in whole units is defined in paragraph 79 of the above Instructions.
We draw your attention to paragraph 80 of Instructions N 428, which establishes a list of employees who are not included in the payroll, namely:
- employed part-time from other organizations;
- performed work under civil law contracts;
- recruited to work in accordance with special contracts with state organizations for the provision of labor (military personnel and persons serving sentences of imprisonment) and taken into account in the average number of employees;
- transferred to work in another organization, if they do not retain wages, as well as sent to work abroad;
- sent by organizations to study at educational institutions with a break from work, receiving scholarships at the expense of these organizations, as well as persons with whom a student agreement for vocational training has been concluded with the payment of scholarships during the period of apprenticeship;
- those who filed a letter of resignation and stopped working before the expiration of the warning period or stopped working without warning the administration - are excluded from the list of employees from the first day of absence from work;
- owners of the given organization who do not receive wages;
- members of the cooperative who have not concluded labor contracts with the organization;
- lawyers;
- servicemen in the performance of their duties of military service.
Note! 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 of imprisonment) are taken into account in the average number as whole units by the days of attendance at work (clause 81.2 Instructions N 428).
Among other things, there are some categories of workers that are included in the headcount, but should be excluded from the average headcount. These categories of workers are established by clause 81.1 of Instructions N 428:
- 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 and who were on additional leave without pay, as well as those entering educational institutions who were on leave without pay to pass entrance exams by virtue of the legislation of the Russian Federation.
For your information. Persons who worked part-time in accordance with the employment contract and 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 (clause 81.3 of Instructions N 428).
Filling out column 3
The nuances of filling out this column are spelled out in clause 82 of Instructions N 428. So, the average number of external part-time workers is calculated in accordance with the procedure for determining the average number of people who worked part-time (clause 81.3), namely, when determining the average number of employees, they are taken into account in proportion to the hours worked.
For example, in an institution in October, three employees worked on an external part-time basis:
- one worked 4 hours a day, worked 22 days. It is counted for each working day as 0.5 persons (4 hours / 8 hours);
- two worked 2 hours a day - one worked 22 days, the other - 10 days. These workers are counted for each working day as 0.25 persons (2 hours / 8 hours).
The average number of external part-time workers was 0.86 people ((0.5 people x 22 work days + 0.25 people x 22 work days + 0.25 people x 10 work days) / 22 work days days in October).
Due to the fact that when filling in information about the average number of external part-time workers by type of activity, this information can be insignificant, it is allowed to 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.
Filling in column 4
According to clause 83 of Instructions N 428, the average number of employees (including foreign citizens) who performed work under civil law contracts is calculated per month according to the methodology for determining the average number of employees. These employees are accounted for each calendar day as whole units during the entire period of the contract, regardless of the period of payment of remuneration. Regarding a weekend or a holiday (non-working) day, the same number of employees is taken as for the previous working day. It should be borne in mind that the average number of such employees does not include:
- individual entrepreneurs without forming a legal entity who have entered into a civil law agreement with the organization and received remuneration for the work performed and services rendered;
- non-listed persons who do not have civil law agreements with the organization;
- persons with whom copyright agreements for the transfer of property rights have been concluded.
The average number of named employees for the period from the beginning of the year and the year is determined by summing up 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.
Filling in columns 5 and 6
In accordance with clause 84 of Instructions N 428, the number of man-hours worked includes:
- hours actually worked;
- overtime hours and hours worked on holidays (non-working) days;
- days off (according to the schedule) both for the main work (position) and for the combined one in the same organization;
- Hours of work on business trips.
Man-hours worked do not include:
- the time spent by employees on annual, additional, educational leave, leave at the initiative of the employer;
- time for staff development with a break from work;
- time of illness;
- idle time;
- hours of breaks in the work of mothers for feeding the child;
- hours of reduction in the duration of work of certain categories of persons who, in accordance with the legislation of the Russian Federation, have reduced working hours;
- time of participation in strikes;
- other cases of absence of employees at work, regardless of whether they retained their wages.
Filling in box 8
In accordance with paragraph 86 of Directives N 428, the payroll fund for employees on the payroll includes pay for hours worked, pay for hours not worked, one-time incentive and other payments, food and accommodation payments, which are systematic. Note that in the named paragraph, all payments that need to be taken into account are named in detail.
Please note that the payroll of employees of the payroll of the organization does not take into account:
- remuneration of labor of persons working in the organization on the terms of external part-time employment;
- remuneration to persons working under civil law contracts.
Filling in columns 9 and 10
In column 9, it is necessary to reflect payments to employees working on an external part-time basis (clause 87 of Instructions N 428).
According to paragraph 88 of Instructions N 428, column 10 shows the remuneration of persons who are not on the payroll of the organization's employees for the performance of work under civil law contracts. Moreover, the amount of funds for the payment of remuneration to these individuals is determined based on the estimate for the performance of work (services) under this agreement and payment documents. Moreover, the above column reflects the remuneration (remuneration, fee) of non-listed persons with whom labor contracts or civil law contracts have not been concluded, in particular, payment for translations, publication of articles, consultations, lecturing, as well as remuneration for released trade union workers (according to the main type of activity), etc. The amounts of wages accrued with a delay, payments for unused vacation, etc., are also noted here. laid-off workers for the type of activity in which they worked.
Filling in box 11
According to clause 90 of Instructions N 428, this column contains data on social payments that are related to the provision of social benefits to employees, in particular for treatment, rest, travel, employment (without benefits from state extra-budgetary funds). A complete list of social payments, information about which must be recorded in this column, is reflected in the named paragraph.
What else is worth paying attention to
Paragraph 91 of Directives N 428 establishes a complete list of expenses that are not taken into account in the payroll and social payments when filling out a report in the P-4 form, in particular:
- insurance contributions to the PFR, FFOMS, FSS and contributions to compulsory social insurance against industrial accidents and occupational diseases;
- allowances and other payments at the expense of state non-budgetary funds;
- amounts of benefits for temporary disability paid at the expense of the organization in accordance with the legislation of the Russian Federation, including for the first three days of temporary disability;
- the cost of uniforms and uniforms given out for free, remaining in personal permanent use, or monetary compensation instead of their issuance, the amount of benefits in connection with their sale at reduced prices;
- the cost of issued overalls, special footwear and other personal protective equipment, flushing and neutralizing agents, milk and therapeutic and preventive nutrition (compensation payments) or reimbursement of expenses to employees for the purchase of overalls, special footwear and other personal protective equipment if they are not issued by the administration;
- expenses for business trips, field allowances within and in excess of the norms established by the legislation of the Russian Federation; and etc.
In conclusion, we note that information in the P-4 form is given 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 since the beginning of the year. When filling out this form, it should be remembered that if legal entities or separate divisions did not accrue salaries and other payments in the reporting period, then information is provided without filling in such data. If it is necessary to clarify information for January - December of the reporting year, previously provided by the organization to the territorial body of Rosstat, it is necessary to send the relevant changes to the territorial body of Rosstat no later than February 15 of the year following the reporting year in the prescribed manner (in a separate letter) to form the final results for the number and wages of employees.
The reporting document related to the provision of data on the number of employees and their wages in the P-4 form is mandatory submitted to the local authority of Rosstat. The form of the document, instructions for filling it out and some legal nuances - about all this right now.
The main purpose of the document is that it serves as the main source of information about:
- the number of employees (regardless of employment - full-time, part-time, the duration of the employment contract - fixed-term, indefinite and forms of part-time employment);
- their official salary.
This information is needed to form a unified database and analytical statistical materials, therefore, in any case, the form is submitted to the local branch of Rosstat according to the established procedure.
At the same time, there is a significant difference in the delivery of the document by large companies and small organizations located geographically in the same room. Firms that have several divisions should take into account that in some cases it will be necessary to draw up several documents of the P-4 form:
- The number of P-4 forms must exactly match the number of company divisions, i.e. Each department must have its own document.
- At the same time, the legislation allows that if different divisions are close enough, then a single form is submitted throughout the enterprise. For example, production buildings, administration, storage facilities are territorially located close to each other. The main criterion is being in the same municipal area (in the same city).
NOTE. Even if no wages or benefits have been accrued in the last reporting period, the form is still submitted because it allows you to take into account the statistics on the number of staff.
Sample
The form of the document has a single form, regardless of the form of ownership, the size of the enterprise, the number of its employees and other factors. An example of filling is shown below.
Step by step instructions for filling
The rules that must be followed when making paper are mandatory (Order of Rosstat No. 379).
Title page
The title page indicates the full official name of the company (exactly as it appears in the founding documents). The abbreviated name is indicated next to it, if any. The address is also written here, which must be indicated along with the index. Priority is given to the actual address. That is, if the legal location differs from the physical location of the organization, it is not taken into account.
The code for the type of activity carried out is set according to the classification adopted by OKPO. At the same time, all information about employees (i.e. number and salary)
Main part
Next, the tabular part of the reporting document is filled out. All recommendations relate to the payroll – i.e. absolutely all employees (including part-time employees, part-time workers cooperating under a civil law contract, etc.). The comment for each row is presented in the table.
| line | filling rules |
| 1 | The number of all employees is registered, including those hired for several days (i.e. payroll), who work part-time (moreover, precisely at the initiative of the employer). For example, when forced to switch to part-time work due to economic reasons. Moreover, if during the reporting month (or quarter) the same employee was transferred to part-time work 2 or more times, he is still counted once (as a unit). |
| 2 | The total number of employees who work part-time under an agreement signed with the company's administration is written here. It does not matter when this agreement was drawn up - from the very beginning of employment or at some stage of the employment relationship. For employees who have been transferred to a part-time position several times, the same rule applies: they are counted once (as a unit). If employees work part-time during maternity leave, they are also counted in this column. |
| 3 | It counts the number of employees who do not work throughout the working day, and the reasons are related to the employer, and not their desire (for example, insufficiently equipped place, violation of working conditions). The same reasons include force majeure factors that no one could objectively foresee (for example, accidents, power outages, floods, etc.). In the case when 1 employee received 2 or more days of downtime, he is counted only once (as a unit). |
| 5 | This indicates the number of employees who agreed with the employer on unpaid leave. Moreover, it does not matter on whose initiative the vacation was organized - the employee himself or the administration. The duration of the leave, as well as the grounds for granting it, do not matter. If an employee received 2 or more vacations during the reporting period, he is still counted as a unit. |
| 6 | It takes into account employees who joined the work in this reporting period. Moreover, the form of receipt does not matter - a newly employed citizen or an employee transferred from another branch or division. |
| 7 | This line indicates the total number of employees who took up positions in newly created positions (for example, due to an increase in the enterprise, optimization of production processes, addition of the number of shifts, etc.). However, this does not take into account the places that were formed as a result of the liquidation of the enterprise or its separate division. Thus, if an employee was formally fired and rehired, he is not reflected in this line. |
| 8 | Only those employees who worked on the last day of the quarter are reflected here, and it became the last for the bottom (they quit from this day). |
| 9 | The total number of employees who left by agreement of the parties. |
| 10 | The total number of employees who laid off due to layoffs. |
| 12 | This indicates the total number of employees who left voluntarily. |
| 13 | Finally, the total number of all employees is reflected here - i.e. actual headcount. |
NOTE. If an employee falls into different categories during the reporting period, he is taken into account in the line that has a higher priority based on the total time. For example, an employee first received a downtime day, but then, on his own initiative, took 3 days of vacation without pay, it should be taken into account only once in connection with unpaid vacation. A similar rule applies to filling in any line from 1 to 5 inclusive.
Who must complete the form
This form refers to strict reporting documentation, so all employers must submit it, namely:
- small firms and large companies of any form of ownership (LLC, PJSC);
- public associations that have formed a legal entity (charitable, religious, educational organizations);
- local and federal authorities, state departments.
Thus, the P-4 form is submitted by all legal entities, regardless of whether they conduct commercial or non-commercial activities. However Individual entrepreneurs and self-employed do not fill out and do not hand over such a form.
Reporting deadlines
Deadlines directly depend on how many officially registered employees work in the company. This includes all employees, including:
- those who cooperate under a civil law contract;
- working under fixed-term employment contracts (for example, seasonal workers);
- minor employees (from 16 to 18 years old);
- contributors (both internal and external).
The document is always submitted before the 15th day of the month following the reporting one. However, the regularity (frequency) of delivery depends on how many employees work in the company (from 15 or less) - each case is considered in the table.
Thus, in the case of a quarterly submission, a report in the P-4 form must be submitted to Rosstat by the 15th day of the month following the reporting quarter.
Form P-4 is a statistical reporting document in which enterprises reflect data on staff and wages. What is the specifics of filling out the form, we will tell in our article.
What is the statistical form P-4 of Rosstat for?
The form under consideration is a source of statistical reporting, which, in general, on a monthly basis, before the 15th day of the month following the established reporting period, must be submitted to Rosstat by all legal entities that are not classified as small enterprises.
Some organizations, instead of submitting the P-4 form to the department on a monthly basis, may send another reporting document there - the T-1 form, and only once a year. These entities include:
- companies employing no more than 15 people;
- public associations;
- country, garage cooperatives, housing cooperatives.
How to fill out the P-4 form in 2019
The main informative block of the P-4 form is a table. It consists of two parts.
The first part reflects the average number of specialists of the reporting company (all employees of the company, part-time workers, workers under civil law contracts) in relation to the types of economic activity (the OKVED2 code is also fixed for each of them).
In the second part, also in relation to the types of activities of the company, the following indicators are reflected:
- man-hours (separately worked by full-time specialists and external part-time workers) based on the results of the company's activities for the 1st quarter, half a year, 9 months, a year;
- the amount of the accrued salary fund (for all specialists: full-time, part-time workers who have entered into civil law agreements);
- social payments (for all categories of specialists).
It would also be useful to pay attention to some of the nuances of filling out the considered form, which are determined by the instructions of Rosstat.
Instructions for filling out the P-4 form: new instructions from Rosstat
When working with the P-4 form, you need to keep in mind that from 2018:
- the average number should include those who are on "children's" leave if they work part-time or at home while maintaining the right to benefits;
- in the average number, it is necessary to take into account stateless persons performing work and providing services under the GPA.
In addition, in the P-4 form:
- there should be no indicators with minuses, only positive values;
- indicators of columns 5, 6 and 11 for the first half of the year, 9 months and a year must be greater than or equal to the corresponding indicators for the previous period (new control ratio).
What is the form of statistics P-4 (NZ)
Along with the P-4 form, another type of statistical reporting, similar in name, is also presented - the P-4 (NZ) form. Through it, Rosstat is informed about part-time employment, as well as the movement of specialists of the reporting company. This form and the P-4 form of statistics are not interchangeable. These are documents of different purpose and structure.
In addition to tax and accounting reports submitted to the Federal Tax Service, many enterprises and individual entrepreneurs are required to generate and submit statistical documents to state bodies. Some people are required to submit one form per year, while others have to submit reports every month.
These forms include P-4, which reflects indicators on the number of personnel of the company and its wages. It must be submitted to Rosstat for both commercial and non-profit organizations.
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Completing Form 4-P (statistics) raises some questions for compilers. Before embarking on this process, it is important to familiarize yourself with the rules for its implementation and the requirements of the law.
Since 2019, a new form has been used for compiling the P-4 form. It was introduced by the order of Rosstat of 2019 No. 379 in total composition with other eight documents. It is necessary to apply a new report form from January or the first quarter, depending on the frequency established for the enterprise.
The most common statistical reports include the P-4 form. It provides information about the number of employees of the enterprise and its salary. The document was adopted by order of Rosstat No. 580 of 2019. It also contains the rules for formatting the report.
The report for 2019 is compiled according to the old form. For 2019, by order of Rosstat No. 379 of 2019, a new P-4 form was established. It is available in Appendix 7 to the order.
The document contains the following information:
- average number of employees;
- the number of hours worked by the staff;
- payroll size;
- the amount of social payments made.
Who is required to submit
Order No. 580 obliges all legal entities to submit the P-4 form, regardless of ownership and types of economic activity. Small organizations have become an exclusive category.
Even bankrupt enterprises in which bankruptcy proceedings are carried out must submit reports. Such entities are required to submit P-4 before the completion of bankruptcy proceedings and registration of their official liquidation (paragraph 3 of Order 580).
If the company has separate divisions, the report is filled out for each of them and for the enterprise without taking them into account (clause 2 of Order 580).
An isolated subdivision is considered to be a subdivision that is geographically remote from the head office of the company, from the location or location of which business activities are carried out in stationary workplaces. Stationary is understood as a workplace organized for a period of more than a month.
Attention! A separate subdivision is recognized as such, regardless of whether this fact is recorded in the organizational, administrative or constituent documentation and on its authority.
A P-4 form report is submitted by subdivisions, representative offices, branches of foreign companies operating in the Russian territory in the manner specified for enterprises (clause 4 of Order 580).
Deadlines and procedure for submission
The frequency of submitting a report in the P-4 form depends on the number of employees in the state of the enterprise: up to 15 people or more, including part-time workers and employees by.
For organizations in which the average number of employees exceeds the established limit, a requirement for monthly filing of the document has been established. Companies with fewer than 15 employees must file a P-4 on a quarterly basis. In both cases, the submission deadline is the 15th day of the month following the reporting period.
Where to submit
Report 4-P must be submitted to the territorial office of Rosstat at the location of the company. For separate subdivisions, they are submitted to the Rosstat authorities at their location.
In the event that the firm or its separate subdivision does not carry out economic activities at the location, the report must be submitted at the place of actual work (paragraph 5 of Order 580).
Form P-4:
Step-by-step instructions and an example of filling out form 4-P (statistics) for 2019
The P-4 report is prepared in two stages: first, the title page is filled in, then the main table. For the correct entry of information, it is recommended to use a sample and official instructions.
The title page must reflect the following information required by clause 7 of Order 580:
Step-by-step instructions for filling out the document are given in Order 580.
After designing the title page, you need to fill in the main table. Form 4-P reflects the average number of personnel.
- employees performing labor functions on an external part-time job;
- persons working with the company under civil contracts;
- all staff.
According to paragraph 76.7 of Order 580, each indicator is calculated and recorded in the report by type of activity conducted by the company, if there are several of them.
It is convenient to fill out Form 4-P (statistics) using data annually provided to the tax service on the average headcount.
It is important to remember that the average number of employees working on an external part-time basis is calculated similarly to the average number of employees working on reduced schedules. The average number of specialists working at the enterprise under civil law contracts is determined by the methodology used to calculate the entire staff.
Sample calculation of the average number of the enterprise
The average headcount (AMN) of personnel is calculated and reflected separately for the main staff of the company and other categories of employees.
The main composition for the calculation include:
- employees performing official duties on a part-time basis (the indicator is calculated in proportion to the time worked by the staff);
- persons who missed work as a result of downtime, on sick leave, on vacation;
- employees who are on probation;
- home staff;
- other categories.
The procedure for compiling 4-P provides for the inclusion in the main staff of employees working part-time. However, the indicators for this category have certain nuances. Wages are taken into account in the total amount at all established rates. However, the number of employees is indicated only for the main place of work.
Payroll Information
Columns 7-10 of the P-4 form are intended for entering information on wages in full.
These include:
- awards issued;
- vacation pay;
- payments in kind;
- compensation for travel, food, etc.
The report reflects all indicators for deductions provided for by law, including paid amounts of income tax.
If there are payments of a non-monetary nature, the evaluation of products, goods must be carried out at market value.
In the tenth column, in addition to payments under civil contracts, compensation is paid for vacations of laid-off workers that they did not use during their work.
The eleventh column should show unpaid benefits from the FSS.
In Form 4-P, the following amounts are included in social payments:
- payment for vouchers;
- payment of benefits upon retirement of employees;
- making insurance premiums under VMI contracts;
- payment of severance pay to laid-off employees, including cases of downsizing;
- other.
When compiling the P-4 report, the main type of economic activity of the company should include the personnel of the administration, accounting service and other similar structural units.
A sample of filling out the P-4 form:
hours worked
The amount of time worked by company personnel is reported for the entire year. The units of measurement for this indicator are man-hours.
The total amount includes hours actually worked, taking into account:
- overtime;
- work on weekends and holidays (non-working) days;
- business trips for the performance of official duties.
Hours are not taken into account:
- downtime;
- annual, educational and additional holidays;
- diseases;
- participation in strikes;
- other cases specified in paragraph 84 of Order 428 of 2013.
Information on underemployment and movement of workers
In addition to the P-4 report, many companies submit statistical forms in the P-4 (NZ) form. They reflect the movement of personnel and underemployment. The unified format of the document is established by the same order of Rosstat under the number 580 of 2019.
P-4 (NZ) are surrendered by enterprises that are not related by law to small businesses, as well as organizations with an average staff size of more than 15 people, including part-time workers and people working under civil contracts.
The submission frequency is quarterly. The deadline for submission is the 10th following the reporting period. Example: for the second quarter of 2019, the report must be submitted no later than July 10th.
According to the legislation of the Russian Federation, each enterprise, regardless of the type of activity and form of ownership, must submit reports to the statistical authorities within a year. This is enshrined at the legislative level, failure to comply with this requirement can lead to the formation of fines and administrative liability.
General concept of this reporting form
Form P-4 is an established report form that displays information on the number of workers and their wages. The report form has a strictly prescribed form, which is filled in by an accountant of all organizations that are registered on the territory of the Russian Federation. The following entities are exempted from filing this report:
- Individual entrepreneurs;
- Small organizations;
- Cooperatives.
Important!!! Each registered entity that operates on the territory of the Russian Federation must, without fail, specify in the statistics what types of reports it is obliged to submit, and within what time frame.
This type of reporting directly depends on the number of employed employees, for example, the report can be submitted in two versions, namely:
- quarterly reporting;
- Monthly reporting;
We will present in more detail about each type of reporting in the form of a table in which we will display the main points of filing and compiling this report.
Important!!! If the filing date falls on a weekend or holiday, the filing date can be moved to the first business day after the weekend. This will not be considered a violation of the reporting deadlines.
You can submit this type of report in the following ways:
- Turning to the statistical service, fill out the reporting form and stamp;
- Will send by letter;
- Through the electronic program Kontur, with an electronic signature.
Each option for sending reports is legal and the heads of organizations have the right to choose which way it is more convenient for them to send. Currently, the electronic version of reporting is the most popular, since it does not have certain difficulties in compiling. It is necessary to enter data in certain lines and generate a report.
Instructions for filling out the report
Complete and accurate instructions for the preparation and submission of reports are defined by the law of the Russian Federation No. 566. This law provides that the reporting has the established form of the form, which consists of two pages.
- First page: is the title page of the report, has full information about the organization that submits the report. On this page, you must specify the full data of the enterprise: the period for which reporting is submitted; full name of the enterprise; the address of the organization and OKPO at which this enterprise is registered.
- Second page: displays complete information about employees, their wages and the time they worked in the reporting period. The data is presented in the form of a table. Data must be entered in the table form provided. The program will automatically generate a report if all the data is entered correctly.
There is no particular difficulty in completing this report. since each company keeps records of the number of employees, their rates and the amount of time worked, so the preparation of the report does not take much time. It is only necessary to enter reliable data on the type of activity of the organization and on the salaries of employees in the table presented.
Reporting Responsibility
Many managers, when compiling a report, wonder if there is any liability for an incorrectly filed or late filed report. So, the legislation of the Russian Federation is very strict about the acceptance of reporting, and its verification. In this regard, administrative fines are provided in relation to managers who made mistakes when compiling a report or submitted a report late. Penalties for reporting violations range from ten thousand to seventy thousand rubles, depending on the type of violation and the period of delay in filing reports.
Based on this article, we can conclude that the submission of a report in the P-4 form is a prerequisite for each organization whose activities take place on the territory of the Russian Federation. This report is submitted monthly or quarterly, depending on the number of employees who work at the enterprise. The preparation of this report does not have any particular difficulties, since the report has an established form of the form in which certain lines must be filled out. If a question arises during the preparation of this report, you can seek help from the instructions, which are set out in Law No. 566. This manual provides step-by-step recommendations for compiling this reporting form.