Form p 4 quarterly or monthly. Accounting info. Fines for late submission

Form P-4 is intended for submission to statistics authorities of information on the number and wages of employees. New form P-4 since 2019 is valid from the report for January (Appendix No. 9 to the Order of Rosstat dated 06.08.2018 No. 485).

P-4: download the 2019 form

You can download the P-4 (statistics) form in 2019 on the Rosstat website or in the Consultant Plus system.

Form P-4: who is obliged to take

Form P-4 must be submitted to their territorial branches of Rosstat (TOGS) by all organizations (both commercial and non-commercial), regardless of the type of activity carried out. The exception is legal entities that are small businesses.

Form P-4 (statistics-2019): instructions for filling out

When filling out the P-4 form, the organization needs to take into account some important points:

if the organization has separate subdivisions, then form P-4 must be filled out separately for each EP and for the organization itself, without taking into account the data of these EP (clause 74.1 of the Instructions, approved by Order of Rosstat No. 772 dated November 22, 2017 (hereinafter referred to as the Instructions)). True, if the internal structural units organizations (for example, shopping facilities) located within the boundaries of one municipal district, urban district, one inner-city territory of cities of federal significance (at different postal addresses at a short distance from each other) can be counted as one OP. Accordingly, for such OP, one form P-4 can be submitted;
if the organization or its separate subdivision in the reporting period did not pay salaries and did not make other payments, then form P-4 for this period must still be submitted, indicating data only on the number (clause 74.3 of the Instructions).

You will find step-by-step instructions on how to fill out Form P-4 in the Guidelines.

Form P-4: deadlines for submission

The frequency and timing of submitting the P-4 form depend on the average number of employees of the organization for 2017 (including part-time workers and those with whom the GPA agreement was concluded). An exception is provided for organizations holding mining licenses. They submit P-4 on a monthly basis, regardless of the number of employees (clause 74.1 of the Instructions).

Average number of employees	Frequency of submission of form P-4 (clause 74.1 of the Instructions)	General deadline for submission of Form P-4	Submission deadline in 2019
Exceeds 15 people	Monthly	Not later than the 15th day of the month following the reporting period	For January 2019 - no later than 15.02.2019
			For February 2019 - no later than 03/15/2019
			For March 2019 - no later than 15.04.2019
			For April 2019 - no later than 15.05.2019
			For May 2019 - no later than 17.06.2019
			For June 2019 - no later than 07/15/2019
			For July 2019 - no later than 15.08.2019
			For August 2019 - no later than 09/15/2019
			For September 2019 - no later than 15.10.2019
			For October 2019 - no later than 11/15/2019
			For November 2019 - no later than 16.12.2019
Does not exceed 15 people	Quarterly		For the I quarter of 2019 - no later than 15.04.2019
			For the II quarter of 2019 - no later than July 15, 2019
			For the III quarter of 2019 - no later than 15.10.2019

For December / IV quarter 2019 P-4 must be submitted no later than 01/15/2020.

By the way, for organizations, the average number of which does not exceed 15 people, TOGSs can replace the submission of the quarterly P-4 form with the submission of the T-1 form, which must be submitted only once a year (clause 1 of the Instructions for filling out the P-4 form, approved by the Order of Rosstat from 06.08.2018 N 485).

Form P-4: presentation methods

Form P-4 can be presented on paper or in in electronic format.

If you chose the paper method, then the P-4 form can be submitted directly to the TOGS by the head or an authorized person, or sent by mail (with a list of attachments and a receipt acknowledgment).

If you want to submit Form P-4 in electronic form, then this can be done by sending a report on the TCS or through the Web-collection system, which can be found on the website of your TOGS.

Form P-4 (statistics): liability for late delivery

If the deadline for submitting the P-4 form is violated, the organization faces a fine (part 1 of article 13.19 of the Administrative Code of the Russian Federation):

from 20,000 rubles. up to 70,000 rubles. - for the organization;
from 10,000 rubles. up to 20,000 rubles - for its officials.

Please note that the same penalty applies in the following cases:

failure to submit the P-4 form at all;
indication of false information in the form P-4.

Form P-4: sample

A sample of filling out the P-4 form is given on the page.

Form P-4 in 2018

For the reporting periods of 2018, P-4 must be submitted in the form approved by the Order of Rosstat dated 01.09.2017 N 566. For December / IV quarter of 2018, P-4 must be submitted no later than 01/15/2019.

The average number of employees is:

from the average number of employees on the payroll;
average size external part-timers;

note: from the average number of employees, it is not necessary to exclude employees who are on unpaid leave, regardless of the length of the vacation, as well as those who did not show up for work due to illness. But it does not include workers.

Instead of form No. P-4, form No. 1-T

If your average number of employees for 2014 does not exceed 15 people, you report on a quarterly basis. No later than October 15, 2015, you need to submit information for the III quarter of 2015 to Rosstat.

At the same time, the territorial branch of Rosstat may establish a different procedure for submitting information about and the number of employees to you - once a year... In this case, you will need to fill out a report in the form No. 1-T "Information on the number and wages of employees." It was approved by order of the Federal State Statistics Service of September 24, 2014 No. 580 (Appendix No. 1). The form is submitted to Rosstat upon completion calendar year- until January 20.

Composition of the report

Form No. P-4 consists of title page and one table.

In the first part of the table(columns up to the 4th inclusive) reflect the average number of employees for the reporting period (month or quarter) for each type of company activity. Columns 1-4 indicate the number (sample below):

payroll employees (without external part-time workers);
external part-time workers;
performers under civil law contracts.

In the second part of the table(columns 5-11) you need to show:

payroll for the specified categories of employees;
amount of payments social nature;
number of man-hours worked.

Sample Filling out the table in the form No. P-4

The nuances of filling out form No. P-4

The procedure for filling out the form is simple, but it has some peculiarities. Let's take a look at some of them.

OKVED code

The OKVED code is indicated in column B. It must be taken from Appendix No. 4 to Instructions No. 428. In this appendix, Rosstat gives codes from the All-Russian Classifier of Species economic activity OK 029-2007 (OKVED).

note: tax inspectorates use another All-Russian classifier types of economic activities OK 029-2001 (OKVED). In these classifiers, codes by certain types activities vary.

Payroll composition

In form No. P-4, they show the amounts accrued for the reporting period (sample above). They need to be taken from the documents on which payroll and bonuses are calculated. It does not matter:

sources of financing;
the procedure for withholding personal income tax;
terms of actual payment.

note: vacation sums are included in the payroll of the month in which they are accrued.

Amounts of accrued remuneration to members of the board of directors joint stock company, founders are not counted in the payroll fund. They also do not apply to payments of a social nature.

Benefits and compensation in connection with parental leave in the amount of 50 rubles.

It is not necessary to include in the column "Accrued wages fund" (clause 91 of Instructions No. 428):

insurance premiums;
temporary disability allowance;
maternity allowance;
lump-sum payment for the birth of a child;
monthly childcare allowance.

Also in this column you do not need to show compensation payment in the amount of 50 rubles. It is paid at the expense of the employer to employees who are on parental leave to care for a child under three years of age (subparagraph "b" of clause 91 of Directive No. 428).

Negative values of salary indicators

Instruction No. 428 does not provide for filling out the form with negative values. Negative values can arise when, for example, an external part-time worker falls ill on vacation and the vacation is canceled.

In this case, the company needs to submit a revised report for the previous month. Show the amounts in the report minus the amount for unused vacation... And in cover letter to the report, describe the situation that the employee has a debt due to illness on vacation.

The current report should indicate the amount actually accrued to the employee, excluding the debt for the previous month.
There was no payroll - empty columns

If the company in the reporting period did not calculate salaries and other payments, then it submits information in form No. P-4 without filling out these data (clause 76.3 of Directives No. 428 and clause 9 of Directives No. 580).

How to send form number P-4 to Rosstat

Your company can submit the completed form No. P-4 to the territorial branch of Rosstat in one of three ways:

hand over to the specialist of the department in person or through a representative;
send by mail with a list of attachments;
using the Internet using electronic signature and information security means or through specialized telecom operators.

The submission date of the form will be:

the date of the actual submission of the form to the Rosstat department;
departure date mailing with a list of attachments;
date of dispatch using the Internet.

In the first method of submitting form No. P-4, at the request of the submitter on a copy of the report, the representative of Rosstat puts a mark on its acceptance and the date of submission. In the second method, the sender will have a receipt from the post office. In the third case, the sender will be sent a receipt for the receipt of the form in electronic form (clauses 10-12 of the Regulations approved by the RF Government Decree of 18.08.2008 No. 620).

What is the responsibility of the company for the failure to submit the form number P-4

If your company violates the procedure for submitting Form No. P-4 or provides false information, it may be held liable under Article 13.19 of the Administrative Code of the Russian Federation and Article 3 of the Law of the Russian Federation of 13.05.92 No. 2761-1.

She could face an administrative fine in the amount of 3,000 to 5,000 rubles.

It is possible that in the near future the size of the fine will be significantly increased. The State Duma is considering draft law No. 827806-6, which proposes to set its size for a company in the range from 20,000 to 70,000 rubles, and for a repeated violation - from 100,000 to 150,000 rubles.

September 2015

Statistical form P-4 (quarterly) contains information about the number, hours worked and wages at the enterprise. It is filled in and submitted by all employers-legal entities that are not related to small business entities, as well as non-profit organizations... The form is submitted on a quarterly basis by enterprises, the average number of which over the past year did not exceed 15 people, including part-time workers and working under GPC contracts (with the exception of holders of licenses for the extraction of minerals - they report monthly regardless of the number of employees).

An example of filling out the P-4 form for the quarter

The form form was approved by order of Rosstat dated 01.09.2017 No. 566. In 2018 it did not change, but the innovations concerned the Instructions for filling out the report (order of Rosstat dated 22.11.2 017 No. 772 as amended by order of 02.03.2018 No. 104) - we talked about this in this article.

Instructions for completing this federal form statistical observation include the procedure for its design and presentation, incl. explain how the average number of employees is calculated.

Form P-4 consists of two parts:

The title part, which contains information about the reporting organization. Here indicate the full and abbreviated name of the company, the name of the separate division, the OKPO code.
The tabular part, which contains information about the number of employees, hours worked and the accrued payroll.

According to the P-4 (quarterly) form, you can download the form at the end of this article.

The table has 14 columns. The indicators are given as a whole and separately for each type of activity. The first three columns are marked with letters A, B, C. They indicate the type of economic activity, line number and OKVED code for each type (the classifier is given in Appendix No. 4 to Rosstat order No. 772). The totals for all activities are entered in line 01.

The following columns are numbered from 1 to 11. They contain the following information:

Column 1 - the average number of employees for the reporting period. When submitting a quarterly report, it is calculated on the reporting date from the beginning of the year.
Columns 2, 3, 4 - contain information about the average headcount divided by categories (employees without external part-time workers, external part-time workers, persons who performed work under GPC contracts). The sum of the indicators of these columns should be equal to column 1. The methodology for calculating the average number of employees is detailed in paragraphs. 75-81 Instructions for filling out the P-4 form.
Columns 5-6 - contain information about the time worked since the beginning of the year, by main employees and external part-time employees, respectively. This does not include periods of absence from work, incl. downtime, sick leave, vacations, nursing breaks, etc. (p. 82 of the Guidelines)
Column 7 - contains information on accrued wages and other amounts included in the payroll.
Columns 8, 9, 10 - contain information about the payroll broken down by categories: employees excluding external part-time workers, external part-time workers, under GPC contracts (clauses 83 - 87 of the Instructions). The sum of the indicators in these columns must be equal to the amount indicated in column 7.
Column 11 - contains information about social payments - severance pay, additional payments to working pensioners at the expense of the company, payment of vouchers, sports passes and other amounts listed in clause 88 of the Instructions.

The indicators in columns 5-11 are shown on an increasing basis from the beginning of the year.

The report is signed by the person who is responsible for its preparation, the phone number and Email companies.

An example of filling out the P-4 form for the quarter:

Methods for sending form P-4 to statistics

If there are separate subdivisions, the form is submitted separately for each of them and for the legal entity itself.

The institution to which you need to send a report in the form of P-4 - federal Service state statistics. The quarterly form must be submitted in its territorial body at the location of the legal entity and its divisions by the 15th day of the month following the reporting quarter.

The report can be sent in the following ways:

take it personally,
send by mail by registered mail(with inventory and notification),
send using special communication channels in electronic form.

On the official website of the regional offices of the statistics service, you can download a special program for compiling reports. The advantage of this program is the presence of prompts. If, when drawing up a report, not all the necessary cells are filled in, or there is an error in them, then when saving the report, it will give information about this.

Form P-4 in 2018 was updated by Rosstat. The previously valid form approved by Order No. 379 dated 02.08.2016 is no longer valid and has not been applied since 2018. The document is intended for monitoring in the field of labor and wages. Statistics are collected through reports legal entities having employees. How to fill out the P-4 (statistics) form, we will tell you in our article.

Form P-4 (statistics) new in 2018: form

Rosstat in September 2017 updated the forms statistical reporting and the requirements for filling them out, the previous regulatory requirements were canceled, starting with the reporting for January 2018. Form P-4 (statistics) new 2018 was approved by order of Rosstat dated 01.09.2017, No. 566. In general, Form P-4 remained the same , but changes have taken place in the part of the Instructions for filling out the report (Rosstat order of November 22, 2017 N 772 as amended by order of 03/02/2018 No. 104). The instructions explain in detail the procedure for filling out the form and calculating the average number of employees, and among the innovations of 2018 - clarification of who is obliged to submit the P-4 form to Rosstat, including:

organizations - holders of a mining license must submit a P-4 report on a monthly basis, regardless of the number of employees.
attention is drawn to the fact that the values in the report cannot be negative;
it was clarified that the payment for travel to the place of vacation for workers in the Far North and in localities equated to it and their family members should be reflected in the P-4 form (column 11) only after the final settlement with the employee;
indicated the need to include in the average number of employees on parental leave, working part-time or at home while retaining the right to receive benefits.

The reporting document consists of several information blocks:

on the first page, the P-4 report (statistics) contains data identifying the employer and the period covered by the report;
second and third page statistical form P-4 is a single table - the first part of the table reflects information about the direction of the business entity, the number of personnel;
filling out the P-4 form is completed by entering information in the second part of the table about the hours worked by employees, the size of the wage fund and the amount of social benefits.

Filling out the P-4 form (statistics): step by step instructions

The report must be submitted at the location of the business entity to Rosstat. Form P-4 can be issued on a monthly basis or quarterly - the criterion is the average number of personnel, the maximum value of which is 15 people. If the limit is exceeded, the company is transferred to the monthly monitoring group. For form P-4, the deadline falls on the 15th of the month that follows the reporting interval.

Separately accepts Statistics P-4 for separate subdivisions and branches of organizations. If the company has separate subdivisions, it will be necessary to prepare a report for each of them, and the data for the head structure is shown excluding branches.

The reporting form for salary in statistics can be replaced with a written notice if the employer does not have numerical indicators for the required parameters in the reporting period. Statistical reporting form P-4 can be zero, such a form is signed and submitted to Rosstat. For liquidated enterprises, the P-4 report form must contain indicators until the day of making an entry on the termination of activities in the Unified State Register of Legal Entities.

Instructions for filling out the P-4 form are regulated by Rosstat in order No. 772 dated November 22, 2017. methodological material attention is focused on the fact that the document cannot contain negative numerical data.

Form P-4 - instructions for filling out

Information about the organization is entered in the columns of the title page - period, company name, OKPO code.
Column "A" contains the name of the type of activity, in addition, Statistics (Form P-4 2018) requires reflection in column "B" of the table of data on areas of activity in the form of a code according to the OKVED-2 reference book (OK 029-2014).
Column 1 of the table displays informational information on the total average number of employees. Incl. in the column under code 2, the average payroll data is indicated, excluding external part-time workers. The procedure for filling out the P-4 form (statistics) involves the reflection of the number of part-time workers in column 3. Column 4 contains information about the persons involved in the work under GPC contracts.
Next, you should enter data on the time worked by the personnel included in the payroll (column 5 of the table), and column 6 provides information on the development of external part-time workers. These figures, on a cumulative basis since the beginning of the year, include not only hours of work in the main shift, but also all documented hours of work on weekends, holidays, overtime, and also on business trips.
Form P-4 (an example of filling out is given below) contains information on the general payroll for the reporting period (column 7), this indicator takes into account both the basic and additional salaries and vacation pay, payments in non-cash form, one-time incentive accruals, allowances, compensations etc. The next three columns (8-10) provide a breakdown of the accruals by personnel category.
Form P-4 (sample) in the last column sets aside fields for entering information about social payments made to the staff since the beginning of the year (benefits, including weekends, travel, treatment, material assistance, etc.). This does not include payments made at the expense of the FSS.

Instructions for filling out the P-4 (statistics) form provide the rules for calculating the value of the average headcount. The headcount indicators for each day in the reporting month are added up and divided by the number calendar days in the considered period of time. Statistical reporting form P-4 does not imply the allocation of days falling on weekends or holidays from the calculations. On this day, the number of employees is equal to the number of employees on the previous work day. Form P-4 (statistics), a sample of filling, takes into account data both on the employees who were present at the workplace, and on those who:

is on a business trip;
sick;
does not work due to production downtime;
is engaged in social assignments or work in the performance of public duties;
adopted on part-time and others, etc.

A detailed procedure for determining the number and other indicators of the report contains instructions for filling out the statistical form P-4, given in Order No. 772.

The average number for the quarter is equal to the result of dividing the total value of the monthly average number for the required months by 3.

The rules for filling out the P-4 form provide for the mandatory certification of the report by the person who is entrusted with the responsibility for the preparation of statistical data. A transcript of the full name is affixed next to the signature. responsible, below are the contact details of the company.

Form P-4 is a form statistical accounting enterprises and organizations, in which information about the number of their employees and wages is entered. The document is regular and must be submitted to the territorial branch of Rosstat:

once a month provided that the company employs more than 15 people (by the 15th of the month following the reporting month),
or once a quarter if the staff has less than 15 employees (in a similar mode).

Who is obliged to submit reports on the P-4 form

Most legal entities involved in medium and large businesses must report to the state in 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.

Files

It is worth noting that some enterprises and organizations are exempt from the need to submit the P-4 form to the statistical accounting service. In particular, organizations engaged in small business have the right not to transfer it, as well as public organizations and various cooperatives. However, it should be remembered that such a possibility must be agreed with government agency statistical accounting and approved by him.

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, mandatory for use. The use of any other samples or own development 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 designed 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 for fewer questions to arise when filling out the document, the specialist who is engaged in this matter must first familiarize himself with different kinds all-Russian classifications, as well as know exactly the information about the number of employees in the enterprise and the data of the internal payroll.

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: average payroll 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 obtained by the number of days of the month (also according to the calendar). Average headcount for the quarter is calculated by adding the quarter for each month and dividing the result by three.

As for the very concept of "payroll", these are all those employees who are included in the timesheet of the organization.

Instructions for filling out statistics in the form P-4

Title page

The first thing that needs to be entered on the title page: 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 constituent documents of the company).

Part one

The next part, titled " The number accrued wage employees and hours worked»Includes a table that contains data on the average number of employees in the reporting period (ie, all those employees who work in the organization on a permanent basis, on temporary labor contracts, part-time workers, etc.). It should be noted that the 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 of the lines in the table are in doubt, then below it you can find short reference explanations.

Part two

The second table of the P-4 form reflects the following values:

the exact number of man-hours worked (and the data is distributed by employee category) for the first quarter, six months, 9 months and a year,
information about the accrued salary (for full-time workers, 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 the head of the organization). Here you need to indicate his position ( general director, director, etc.) and sign with a transcript. Below you should write the contact information (in case a Rosstat specialist has any questions), as well as the date of filling out the document.