ROSSTAT Reporting Forms and Completion

By Order of Rosstat dated August 6, 2018 No. 485, new forms of statistical reporting were approved and updated.

For the periods of 2019 Many forms of statistical reporting will have to be submitted on new forms.

Among the most common are forms 1-enterprise, P-2, P-3, P-4, P-6, P-5 (m), PM, MP (micro) and others:

Monthly forms from the January 2019 report:

N P-1 "Information on the production and shipment of goods and services";

N PM "Information on the production of products by a small enterprise";

N P-3 "Information about financial condition organizations";

N P-4 “Information on the number and wages of employees”;

N 3-F "Information on overdue wages"

N 1-IP "Information on the production of IP products"

Quarterly from the report for January - March 2019:

N P-6 "Information on financial investments and liabilities";

Quarterly from the report for the first quarter of 2019:

N P-4 (NZ) "Information on underemployment and movement of workers"

Of all the above forms, only one is new - N 11-FSS.

Form 11-FSS one-time and will only be needed for the 2018 report.

It is submitted if fixed assets were liquidated in 2016 - 2018 or you plan to do so (applies to objects that are not used in your activities). The deadline for its submission is no later than June 25, 2019.

The new form has one table. It must indicate, for example, the year when the object was first put into operation, as well as the year when exactly you began to operate it.

New Forms of Rosstat Order dated July 31, 2018 N 472

New Forms of Rosstat Order dated July 30, 2018 N 466

FEDERAL STATE STATISTICS SERVICE

ORDER

ON APPROVAL OF STATISTICAL INSTRUMENTS

FOR THE ORGANIZATION OF FEDERAL STATISTICAL OBSERVATION

FOR THE NUMBER, CONDITIONS AND REMUNERATION OF EMPLOYEES

In accordance with subclause 5.5 of the Regulations on the Federal State Statistics Service, approved by resolution Governments Russian Federation dated June 2, 2008 N 420, and in pursuance of the Federal Plan statistical works, approved by order of the Government of the Russian Federation of May 6, 2008 N 671-r, I order:

1. Approve the attached federal forms statistical observation with instructions for filling them out and putting them into effect:

per annum from the 2018 report:

N 1-T "Information on the number and wages of employees" (Appendix N 1)

N 1-T (working conditions) “Information on the state of working conditions and compensation for work with harmful and (or) dangerous working conditions” (Appendix N 2);

N 2-GS (GZ) "Information about additional vocational education federal state civil servants and state civil servants of the constituent entities of the Russian Federation" (Appendix No. 3);

N 2-MS "Information on additional professional education of municipal employees" (Appendix N 4);

N 1-T (GMS) "Information on the number and remuneration of employees government agencies and organs local government by categories of personnel" (Appendix No. 5);

N 3-F "Information on overdue wages" (Appendix N 6);

monthly from the January 2019 report

N 1-З "Labour Force Sample Survey Questionnaire" (Appendix N 7)

N 1-PR "Information on the suspension (strike) and resumption of work of labor collectives" (Appendix N 8);

N P-4 “Information on the number and wages of employees” (Appendix No. 9);

quarterly from the report for the first quarter of 2019

N P-4 (NZ) “Information on part-time employment and movement of workers” (Appendix No. 10)

2. Establish the provision of primary statistical data according to the federal statistical observation forms given in paragraph 1 of this order to the addresses and within the time limits established in the forms.

3. With the introduction of the statistical tools specified in paragraph 1 of this order, the following shall be declared invalid:

Order of Rosstat dated August 3, 2015 N 357 “On approval of statistical tools for organizing federal statistical monitoring of the number, conditions and remuneration of workers, activities in the field of education, science, innovation and information technology”;

Order of Rosstat dated September 1, 2017 N 566 “On approval of statistical tools for organizing federal statistical monitoring of the number, conditions and remuneration of workers.”

At the beginning of this year, statistical authorities sent many small enterprises letters asking them to submit a stat form. MP-SP observations. It consists of filling out information on important indicators activities of companies over the past year. The form must be drawn up in accordance with federal law if the company is a small business.

The provisions of the act determine that the requirement to submit forms applies to small businesses, including farms and peasant farms. Firms are classified into this category based on the indicators specified in Federal Law No. 209 of July 24, 2007. This is mainly the number, revenue volume, etc.

If a company has divisions, then it must send general information at your legal address. In cases where the enterprise was partially temporarily unemployed during the year, it also needs to submit the MP JV form in the general manner.

Deadlines and penalties

Statistics form MP SP is a one-time report. It is submitted either on paper or in in electronic format until April 1 of the year following the reporting year at the place of registration of the company, regardless of the actual address.

In cases where an enterprise does not fill out and submit the statistical surveillance form for MP joint ventures on time, or when filling it out, incorrect data is indicated, administrative measures may be applied to it, in particular the provisions of Art. 13.19 Code of Administrative Offenses of the Russian Federation.

According to these standards, fines for the company start from 20,000 rubles. up to 70,000 rub., on her responsible persons from 10000 rub. up to 20,000 rub. If this violation is repeated, the organization may be fined from 100,000 to 150,000 rubles, officials– from 30,000 to 50,000 rub.

Sample of filling out the MP SP form

To prepare this statistical reporting, the instructions for filling out the MP sp form are used as a guide.

The report must indicate the name of the company, its address at the place of registration including postal code, registration numbers, TIN.

IN line 01 The start date of work is recorded in the form of month and year. Next, a mark is made whether the activity was carried out, and if the answer is positive, for how many months. If the actual and legal addresses do not match, then in line 5 you need to enter the place of business.

Clause 1.5 fill out only joint stock companies, in it they must reflect whether there was a change of founders or not during the reporting period.

IN section 2.1 you need to fill out data on key indicators regarding employees. Here you need to indicate the number on average for the year for all employees and with a breakdown by payroll. Accrued funds are also indicated wages for all employees and for the payroll.

IN line 16 information on the average number for the previous year is recorded.

IN section 2.2 it is necessary to record information on production and sales costs by cost goods sold, the cost of used in the reporting period, rental fees for equipment, premises, and other services and work.

If raw materials were processed, then you need to fill out line 18.

IN section 2.4 it is noted whether the company provided services to the population, and it is necessary to decipher whether it is a manufacturer, intermediary, etc.

The next line should reflect whether there were export operations during the reporting period.

IN section 2.6 information is filled in on sales revenue in general for the reporting period in comparison with the previous one with a breakdown by type of activity. If construction services were provided, then revenue is recorded in line 30.

IN section 2.8 need to fill in revenue construction work, if, when receiving it, the services of third-party enterprises were used with a breakdown of construction and scientific-technical services.

Further, data on technological, organizational and marketing innovations are noted.
IN section 3.1 information on the availability of fixed assets and intangible assets is filled in. In the appropriate sections, you need to reflect the balances of funds at the beginning and end of the year at initial and residual values. Information about the receipt of property during the year is also entered here. The last column of the section records information about the availability of intangible assets at the beginning and end of the year, as well as their receipt.

IN section 3.2 you need to make an appropriate entry about the availability of freight transport.

Then fill in information about government support. Here you need to write down whether there was help within the framework of special programs and decipher which one. In case governmental support It turns out that it is necessary to indicate whether the company is informed about this or not.

The report is signed by the responsible official, with a description of the position, full name. The date of signing, contact telephone number, and Email.

An example of filling out the MP SP form can be seen below; the picture in the article shows only part of it.

Nuances

If a company has a freight vehicle, but rents or leases it, then it needs to fill out line 40.

An annual stat form has been developed specifically for micro-companies. report No. MP (micro). It indicates the main performance indicators of the microfirm. Read about how calculations for MP (micro) are carried out in this article.

The MP (micro) form is intended only for obtaining summary statistics. information. It cannot be provided to third parties. It must be submitted to Rosstat no later than February 5 of the year following the reporting year.

This form must contain information about the company as a whole, that is, for all its divisions and branches, regardless of their location.

One of the most important data in the MP (micro) form is the number of man-hours worked.

The manager of the company must appoint officials who will be responsible for providing stat. data on behalf of the company.

The fully completed form must be submitted to the territorial office of Rosstat at the location of the company. If the company is engaged in activities not at its location, the report must be submitted to the actual address of the activities.

The MP (micro) form must be provided by the following legal entities:

• Trading micro companies;
• Consumer cooperatives recognized as micro-companies in accordance with current legislation;
• Micro-firms using the simplified tax system;
• Micro-companies that are temporarily not operating (however, during the reporting year they manufactured goods or provided services);
• Leasing companies (in addition to the form itself, must also fill out Appendix 1);
• Companies engaged in tourism activities (must fill out not only the form itself, but also Appendix 2 to it).

The following have the right not to provide this form:

• Micro companies engaged in agricultural activities;
• Ordinary citizens who implement entrepreneurial activity in the absence of formation of a legal entity.

MP (micro) instructions – man-hours

The MP (micro) form includes five sections. Information on the number of man-hours worked is recorded in the second section “the number of employees, the salary accrued to them and the time actually worked by them.” Information on the number of man-hours in MP (micro) is reflected in line 12.

This line reflects the hours actually worked by the company's employees. In this case, the accounting includes all hours worked overtime, as well as hours worked on business trips. In addition, the time worked in a part-time position in the same micro-company is taken into account.

The calculation of man-hours for the MP (micro) report does not include the absence of employees from work (both paid and unpaid):

• The time when employees were on various types of vacation;
• Days when the employee improved his qualifications without taking time off from performing his job duties;
• Downtime (hours when the employee did not perform his duties) job responsibilities for reasons beyond his control);
• Sick days;
• Vacation time for nursing mothers;
• The time for which working hours were reduced in accordance with the law;
• Other cases.

Calculation formula

The formula for calculating man-hours for MP (micro) is the same as for the report in form No. P-4:

ChChg = ChG1 + ChG2 + … + ChGn.

Wherein:

• НЧг – number of man-hours for the reporting period;
• НГn – the number of hours that the nth employee worked during the reporting period.

Read about the nuances of calculating the number of man-hours for statistics in the following.

Form MP-1 Information on loading and unloading activities is submitted to the territorial body of Rosstat by all sea trade ports (stevedoring companies and seaport administrations). This statistical report reflects the volumes of loading and unloading of cabotage, export-import and transit cargo for the month.

Seaport administrations provide in a form general information on all stevedoring companies located in the area of ​​responsibility of the AMP. Ports that are not part of the AMP submit a report independently to Rosmorrechflot.

Main primary document to account for the volume of loading and unloading work (LOW) performed, there is a work order or another document replacing it for the production of LWP, issued to a team of port workers.

The report includes data for the period from 00-00 hours 01.01 to 24-00 hours of the last day of the reporting period.

The volume of PRR in the report is reflected in physical tons.

Numerical indicators of cargo transshipment (in thousand tons) are transmitted as numbers, with one decimal place. If the monthly volume of transportation through the port is less than 50 tons, 0 (zero) is entered. If there is no transportation for a separate nomenclature group of goods, the corresponding position in the report is not filled in. The number of containers is an integer.

• line 111 reflects ores, bauxites, alumina;
• on line 112 - coal, coke, including anthracite;
• on line 141 - ferrous metals, including cast iron;
• up to line 150, the volumes of loading and unloading of loaded large-tonnage containers (universal, specialized) are reflected in total by their gross weight, in thousands of tons.

On line 151 - the number of loaded large-capacity containers (universal, specialized) in twenty-foot equivalent units (TEU), in whole numbers, on line 152 - the number of empty large-capacity containers.

The total volumes of loading and unloading of cargo, taking into account the means of cargo consolidation: packages, containers, lighters - on board lighter carriers, motor vehicles - on ro-ro ships and ferries, railway cars - on ferries, as well as on roll trailers, are determined by weight gross cargo (taking into account the mass of consolidation means), when cargo arrives from the sea and when sent to sea.

The values ​​of the indicators in the columns “transit” and “cabotage” are total when loading cargo “at sea” and “from sea”. When calculating them, you should use the provisions of paragraph 8 of the Procedure regarding accounting for the own weight of the means of enlargement.

The term "transit" refers to the international transit of cargo - transshipment through a port of goods to/from third countries (including CIS countries).

Transshipment of empty consolidation equipment (containers, trains on ferries, lighters on lighter carriers, motor vehicles and others) is included in the amount of line 146.

Bunkering of ships with solid and liquid fuel is not reflected in the form.

MP form (micro) for 2018: form, sample free download

Who is required to submit the MP (micro) form for 2018

Only micro-enterprises that were included in the statistical sample are required to submit the MP (micro) form for 2018. Micro-enterprises include companies that meet these conditions (Article 4 Federal Law dated July 24, 2007 No. 209-FZ):

• the average number of employees for the previous calendar year does not exceed 15 people;
• business income does not exceed 120 million rubles.

Individual entrepreneurs do not submit the MP (micro) form. Experts from the Glavbukh system spoke in more detail about what statistical reporting to submit in 2018.

You can find out whether a microenterprise is included in the sample using the service websbor.gks.ru/online/#!/gs/statistic-codes. To do this, you need to enter your TIN, OKPO or OGRN. The service will issue a file with a list statistical forms. In the file opposite each form there is information about the due date. If the company is not under surveillance, the site will return an empty file.

The deadline for submitting the MP (micro) form for 2018 is in 2019

The MP (micro) form should be submitted no later than February 5 of the following year. This is stated on the form itself. So microenterprises must report for 2018 no later than February 5, 2019.

If a micro-enterprise is included in the sample, but does not submit a report, it will be fined under Article 13.19 of the Code of Administrative Offenses of the Russian Federation. For officials, the amount of sanctions is from 10,000 to 20,000 rubles. For organizations - from 20,000 to 70,000 rubles. The exact amount will be determined by the head or deputy of the territorial body of Rosstat (Part 2 of Article 23.53 of the Code of Administrative Offenses of the Russian Federation).

MP form (micro) for 2018

The new form of the annual report of MP (micro) “Information on the main performance indicators of a micro-enterprise” was approved by Rosstat order No. 461 dated July 27, 2018.

Where to submit the MP (micro) form based on the results of 2018

The report must be submitted to the territorial office of Rosstat at the location of the organization. If a micro-enterprise does not operate at its location, the report should be submitted to the branch at the place of business.

Moreover, it is necessary to submit the MP (micro) form even if the company operated for only a few months in the reporting period. In this case, the report should indicate the period during which they did not work.

How to fill out the MP form (micro)

The MP (micro) form for 2018 should be filled out according to the rules set out in Rosstat order No. 654 dated November 2, 2018. The MP (micro) form consists of a title page and five sections. Experts from the Glavbukh system clearly showed how to fill out a report correctly using an example.

Title page

On title page micro-enterprises enter the full name of the company in accordance with the constituent documents.

In the line “Postal address” indicate the name of the subject of the Russian Federation and the legal address with postal code. If the actual address does not coincide with the legal address, the actual postal address is also reflected.

In the code part of the MP (micro) form for 2018, enter the OKPO code (column 2) and the OKVED code 2 (column 3).

Section 1

Section 1 is called “Questionnaire”. There is only one question “Do you use a simplified taxation system”, to which you need to choose the answer “Yes” or “No”.

Section 2

Section 2 “Number of employees, accrued wages and hours worked” is a table. By line 03 record the average number of employees of the microenterprise. That is, this line indicates average number employees, the average number of external part-time workers and the average number of employees performing work under civil contracts. Experts from the Glavbukh system spoke in more detail about how to calculate the average number of employees.

IN line 04 enter the average number of payroll employees without external part-time workers, in line 05- average number of external part-time workers, in line 06- the average number of employees who work under GPC contracts.

By line 07 record the wage fund of employees from line 03. The wage fund includes:

• remuneration in monetary and non-monetary form for worked and unworked time;
• compensation payments related to working conditions and working hours;
• surcharges and allowances;
• bonuses and one-time incentive payments;
• payment for food and accommodation, if it is systematic, etc.

Form No. MP (micro) shows the amounts accrued for 2018, taking into account personal income tax and other deductions. The sources of payments and the timing of actual payment do not matter.

By line 08 enter the wage fund for payroll employees without external part-time workers, according to line 09- external part-time workers, according to line 10-employees who work under GPC contracts.

IN line 11 enter information about social payments to employees. For example, social payments must include the company’s costs for providing social benefits to employees, in particular, for treatment, rest, and travel.

By line 12 indicate the number of man-hours worked by payroll employees for the year. In this case, hours worked both in the main job and as part of an internal part-time job are taken into account.

Section 3

Section 3 records general economic indicators activities of microenterprises. The information is entered without VAT, excise taxes and similar mandatory payments.

Fill out section 3 of the MP (micro) form for 2018, including financial and credit institutions Not only pawnshops, but also banks, insurance organizations, exchanges, etc. must. They only fill lines 15 and 16

By line 13 record the volume of goods shipped or released in the order of sale, as well as direct exchange, trade credit own production, work performed and services provided using our own resources. Experts from the Glavbukh system spoke in more detail about this.

By line 14 reflect the cost of goods sold purchased externally for resale.

By line 15 organizations - customers for implementation investment projects, endowed with such right by the investor, reflect investments in fixed capital.

By line 16 from line 15, investments in fixed capital are allocated, carried out at the expense of budget funds of all levels

Section 4

Section 4 reflects information on wholesale and retail trade and public catering turnover.

By line 17 record revenue from retail sales of goods, taking into account VAT, excise taxes and similar payments.

By line 18 reflect turnover retail food products, including drinks and tobacco products, according to line 19- turnover of alcoholic beverages and beer.

IN line 20 record revenue from the sale of goods in bulk, taking into account VAT, excise taxes and similar payments, in line 21- from the provision of catering services.

Section 5

Fill out section 5 of form No. MP (micro) for 2018 for cargo transportation by car should micro-enterprises whose activities are related to transportation.

By line 28 record quantity data trucks, which the microenterprise uses for transportation.

IN line 29 indicate the volume of cargo transported (in tons) on a commercial basis based on the actual weight of the cargo, taking into account the tare weight, the weight of the container for each trip.

IN line 30 indicate the volume of cargo turnover performed on a commercial basis - the number of ton-kilometers performed.

An example of calculating indicators for lines 29 and 30.

Three runs were completed per day: the first ride - 3 tons over a distance of 20 km, the second ride - 4 tons over a distance of 30 km, the third ride - 3 tons over a distance of 10 km. In this case, write 10 tons (3 t + 4 t + 3 t) in line 29, and 210 ton-kilometers on line 30 [(3 t x 20 km) + (4 t x 30 km) + (3 t x 10 km)].