Many legal entities of all forms of ownership are required to report to Rosstat on the number and wages of their employees by January 21, 2019. This article provides a sample of filling out such a report on Form 1-T.

Statistical form 1-T “Information on the number and wages of employees” was approved by Rosstat Order No. 485 dated 06.08.2018. Legal entities of all forms of ownership, with the exception of small enterprises, must submit this report, provided that they are included in the sample for this reporting period. period.

Who must submit a report on Form 1-T and within what time frame?

Officials determined that only small businesses are exempt from the need to submit this statistical report. All other organizations must report to statistics.

Any organization has the opportunity to independently check whether it needs to submit this report. This can be done on the official website of Rosstat (note that the previous website address does not work; our link will take you to the current page). To do this, you must enter the OKPO, INN or OGRN of the organization. If you still need to take it, you should do it before January 21, 2019. After this date, statistical authorities will begin to apply penalties to latecomers.

Separately, it should be noted that if an organization has separate divisions (branches), then the 1-T report is filled out and submitted both separately for each of such divisions and for the entire organization as a whole. It is important to understand that in this case, by a separate unit, officials understand any territorially separate unit from the organization, at or from the location of which economic activity is carried out at equipped stationary workplaces. Whether such a unit is registered as separate or not does not play a role in this case. The report should be submitted to the territorial statistical authorities at the location of each of them.

In addition, bankrupt organizations in respect of which bankruptcy proceedings have already been opened are not exempt from the obligation to submit this report. The legislation allows not to submit this form only after the complete liquidation of such a legal entity.

Sample of filling out the 1-T statistics form

Before you start filling out the document itself, you need to remember that it contains such an indicator as the average number of employees. It can be calculated using the standard formula:

The sum of the average number of employees for all months of the reporting year, divided by 12.

In this case, the average number of employees per month is calculated as follows:

The sum of the payroll number of employees for each calendar day of the month, from the 1st to the 30th or 31st (for February - on the 28th or 29th), including holidays (non-working days) and weekends, divided by the number of calendar days of the month.

Form 1-T: filling rules

Statistics require filling out this document based on data as of December 31, 2018. The title page is easy to fill out. It should have:

• full name of the organization and a short name in brackets next to it;
• legal address of the legal entity, indicating the subject of the Russian Federation and the index;
• the actual address of the organization, if it does not coincide with the legal one,
• OPKO code assigned by Rosstat.

In section 1 you should indicate the numerical values:

• the average number of employees of the organization, broken down by industry;
• the wage fund of these workers;
• social benefits fund for these employees;
• fund for payments to external part-time workers.

The number of employees must take into account all persons working on the basis of employment contracts, including those performing temporary or seasonal work, as well as the owners of the organization if they receive a salary. The average headcount traditionally does not include external part-time workers, persons with whom civil contracts have been concluded, employees on maternity leave, and employees on study leave.

Column 5 will include all payments: wages (including in non-monetary form), fees, commissions, additional payments, bonuses (the full list is given in paragraph 84 of the Rosstat Instructions - see Order of Rosstat dated November 22, 2017 N 772). And in column 6 - social payments, such as payment for vouchers, sanatoriums, sports subscriptions - the full list can be seen in paragraph 88 of the Instructions. But sick leave is not included in either the 5th or 6th column.

After all the data has been posted, it is necessary to sum it up. After which the document must be certified by the signature of the responsible official of the organization. In addition, you should set the date for filling out the T-1 report and indicate the telephone number and email address for communication.

Now the report can be submitted to Rosstat in any available convenient way. This can only be done in paper form.

Self-test

In order to check the correctness of its completion, department specialists prepared control ratios. They are shown in the table:

Responsibility for late delivery

For late submission of statistical form 1-T, an administrative fine is provided under Article 13.19 of the Code of Administrative Offenses of the Russian Federation. Its size is:

• for organization - from 20 thousand to 70 thousand rubles;
• for officials - from 10 thousand to 20 thousand rubles.

Form 1-T (statistics) characterizes information about the number and wages of employees. We’ll figure out who submits the form, present its current form (can be downloaded in the article) and provide a sample for filling it out.

The form for information on the number and wages of employees and a sample filling that meets all legal requirements are presented below:

You can find, fill out and download other forms of statistical reporting for free in our program

Who submits Form 1-T

The list of organizations that are required to report on it includes:

• public;
• religious;
• horticultural;
• dacha partnerships;
• garage or housing cooperatives
• organizations like those listed above.

At the same time, they must meet the following criteria:

• is not a small business entity;
• the average number of employees based on the results of work for the year was no more than 15 people;
• included by the territorial divisions of Rosstat in the list of organizations that do not report in Form P-4.

Branches, representative offices and divisions of foreign organizations operating in the Russian Federation are also required to report in Form 1-T.

Organizations using the simplified tax system report on a general basis.

There are two ways to find out in advance whether your company must submit Form 1-T:

1. Through the website of the territorial division of Rosstat. Find your region on the official website of the department (“About Rosstat” - “Territorial Bodies (TOGS)” - “TOGS Sites”). Go to the website of the territorial division. Open the tabs on it: “Reporting” - “Statistical reporting” - “List of reporting business entities” and download the list.
2. Directly in the territorial division of Rosstat. Using the method described above, find the website of your territorial division. Open it and in the main menu, click on the tab about the department. There you will find department data. Once you know the address, you can call the department or come to it in person and request information and a form.

Frequency of submission of form 1-T

The frequency of submission of Form 1-T is annual. The deadline for submitting the document to the territorial division of Rosstat at the location of the company is January 20 of the year following the reporting year.

You must report on Form 1-T for 2018 no later than January 22, 2019 (Monday). When the due date indicated in the form is a weekend or a non-working holiday, it is postponed to the next working day (State Statistics Committee post dated 03/07/2000 No. 18).

You can check the deadlines for submitting statistical, accounting and tax reporting in the accountant’s calendar:

Check reporting deadlines

Sample of filling out form 1-T

Rosstat approved the current form 1-T on August 6, 2018 by order No. 485 (Appendix 1). It includes a title page and a sheet with a table consisting of seven columns, in which data on the average number of personnel, the wage fund and social payments are entered.

The form looks like this:

Let's look at an example of filling it out.

Procedure and features of filling

First fill out the title page. It indicates the full name of the organization. If there is a short name, it is indicated in brackets.

In the form for a separate division, indicate its name and legal address with postal code in the appropriate fields.

If the legal address does not coincide with the actual place of business, enter the actual address.

In the table of the second sheet, line 01 shows the general values. For the remaining lines, they are deciphered and OKVED2 codes are indicated (column 3).

You can find current OKVED using our online service:

Column 4 shows the average number of employees for the year. Find it using the formula:

Average number of employees for all months of the reporting year: 12

Please note: the calculation includes persons with whom the organization has entered into employment contracts (including for temporary or seasonal work) and the owners of the organization who are paid salaries.

Table 1. Who does not participate in the calculation of the average headcount?

To calculate the monthly average number of employees, you need to determine the number of employees on the payroll for each day of the month. The resulting value is divided by the number of calendar days of the month.

Columns 5 and 6 include wages in cash and in kind for time worked, compensation payments related to work activities, additional payments, allowances, bonuses, one-time incentive payments, as well as systematic payment for food and (or) accommodation.

Column 7 indicates the amounts transferred to employees in the form of social benefits (see the list in paragraph 88 of the Instructions).

After filling out all the columns, you need to fill in lines 14 and 15.

Line 14 is intended for information regarding non-payroll personnel (their payroll and the amount of social payments).

If there are no payments in the reporting period, the data is not filled in. To reduce the risk of claims, you can send a letter to your territorial division of Rosstat about the absence of indicators.

The completed Form 1-T is signed by the director of the organization or a person authorized to submit statistical reports on its behalf. In addition to the signature, their positions, telephone numbers, and email addresses are indicated on the form. In addition, the date the form was filled out is indicated.

You may also need:

The list of reporting forms sent to Rosstat is, as a rule, individual for each enterprise or individual entrepreneur. Some people must submit one or several statistical reports in 2018, while others do not need to submit anything. We will tell you further about how to find out which reports must be submitted to statistics in 2018, what these forms are and what the responsibility is for failure to submit them.

Who should report to Rosstat

Statistical reporting is provided for any business entity, regardless of the type of their activity. Large organizations are required to report regularly; they often submit several reporting forms at once. Representatives of small and medium-sized businesses, as well as micro-enterprises, submit statistical reports when they participate in continuous statistical observations once every 5 years, and in the period between this they can be included in the Rosstat sample based on various criteria - type of activity, revenue volume, number, etc. (Resolution of the Government of the Russian Federation dated February 16, 2008 No. 79).

Reports within the framework of sample studies can be submitted quarterly or monthly, and for micro-enterprises only annual statistical reporting is acceptable (Clause 5, Article 5 of Law No. 209-FZ dated July 24, 2007).

How to find out which forms of statistical reporting you need to report on

Having formed the sample, the territorial bodies of Rosstat are obliged to notify the individual entrepreneurs and organizations included in it of the need to submit the relevant reports, as well as provide forms for completion. If there was no such notification, individual entrepreneurs and companies can independently find out what forms they will use to report in 2018.

How can I find out from the statistics agency which reports (by TIN, OGRN or OKPO) need to be submitted in 2018? The easiest and fastest way is to go to the Rosstat website, on the page ]]> statreg.gks.ru ]]> indicate your status (legal entity, individual entrepreneur, branch, etc.) and enter one of the listed details in the special fields. As a result, the system will generate a list of statistical reporting forms that a person must submit, indicating their name, frequency and submission deadline. If the list of statistical reporting forms for 2018 is empty, you do not need to report to Rosstat in this period. Information on the site is updated monthly.

Also, a company or individual entrepreneur can contact the territorial body of Rosstat with an official written request for a list of reports, but this will take much more time (clause 2 of Rosstat’s letter dated January 22, 2018 No. 04-4-04-4/6-smi).

Statistical reporting forms and deadlines for their submission

Statistical forms can be grouped depending on the type of business entity: for example, statistical reporting of individual entrepreneurs, micro-enterprises, medium and small firms, large organizations; there are also forms on which all of the listed entities can report.

Some statistical reporting for 2018 may be intended only for certain sectors of activity: agriculture, retail trade, construction, etc. You can also highlight statistical reports presented by the number and composition of personnel, volume of revenue, products produced, etc.

Each statistical form has its own deadlines for submission, violation of which can result in significant fines (Article 13.19 of the Code of Administrative Offenses of the Russian Federation): 10 – 20 thousand rubles. for officials, and 20-70 thousand rubles. For the company. Responsibility for repeated violation of deadlines for submitting statistical reports will increase to 30-50 thousand rubles. for responsible officials, and up to 100-150 thousand rubles. for the organization. The same penalties apply when submitting false statistical data.

If there are no indicators for filling out reporting, Rosstat must be notified about this in a letter, and it should be written every time the next reporting date occurs (clause 1 of Rosstat’s letter dated January 22, 2018 No. 04-4-04-4/6-smi).

Along with statistical reports, legal entities are required to submit a copy of their annual accounting reports to Rosstat. Accounting “statistical” reports (including those in simplified forms) are submitted no later than 3 months after the end of the reporting year (for 2017, the deadline is 04/02/2018). For violating the deadline, officials can be fined 300-500 rubles, and the company 3-5 thousand rubles. (Article 19.7 of the Code of Administrative Offenses of the Russian Federation).

Submission of statistical reporting in 2018

Please note that many reporting statistical forms have been developed for almost any economic sector and type of activity. Here we provide tables for statistical reporting current in 2018, some of them with deadlines for submission.

Representatives of some organizations are required to submit the so-called P-1 form to Rosstat. How to correctly draw up a document, why it is needed and a ready-made example of filling it out - all this is discussed in detail below.

Purpose and sample

The report refers to documents for statistical purposes. It is submitted every month to the local Rosstat office. Moreover, the deadline for submission is set on the 4th day of the month closest to the reporting month. However, if the 4th falls on a weekend or holiday, it is due on the next business day.

The document is intended to track the dynamics of economic indicators, the number of goods and services that were created by the enterprise itself. Consists of a title page, as well as 5 mandatory sections (the form is unified and mandatory for use by all organizations):

1. General indicators of the company's economic development.
2. The number of goods and services that were created (produced) directly by the enterprise. The classification is given in accordance with the types of activities.
3. Sale of goods and provision of services - wholesale and retail.
4. Indicators for cargo transportation, freight turnover indicators (for vehicles only).
5. Indicators for production volumes, as well as shipment of goods, dividing them into types (services are also taken into account).

NOTE. Since the January 2017 report, a new P-1 form has been used. It is given below.

Who passes and who doesn't pass

The following organizations are exempt from submitting this reporting document:

• small businesses – i.e. all small businesses (annual revenue less than 800 million rubles, total number of employees less than 100 people);
• Insurance companies;
• banks;
• companies with a maximum of 15 employees, including freelancers working as external part-time workers.

All other companies submit a report. In this case, the purpose and nature of their activities do not matter - for example, non-profit organizations (public, religious associations) are also required to submit a reporting document to the local branch of Rosstat.

It can be provided either by mail or electronically. It is advisable to keep a backup copy of the document, and in the case of a postal item, send it by registered mail with return receipt requested.

Instructions for filling

Before you start drawing up the document, you should take into account that the data entered into it should reflect the situation only for a specific enterprise. That is, if a company has several branches in different regions, then each such separate division provides its own document to the local branch of Rosstat.

Title page

When preparing the title page, you should adhere to the general rules provided for in such cases:

1. The name of the company is indicated exactly as it is given in the constituent documents (full), and an abbreviated one is written next to it in brackets.
2. The code is entered in accordance with the accepted OKPO classification.
3. The postal address must indicate the legal address; You must also provide your postal code.

Section 1

Each section provides data with or without VAT. In this case, all information must be provided without VAT. You also need to consider the following rules:

1. Line 1 does not take into account income that was received as a result of the sale of the company's fixed assets, inventories, currency, shares and other securities, as well as intangible assets.
2. Lines 3 to 5 are filled in only if reporting is submitted for the months, the last in the quarter: for the 1st quarter this is March, for the 2nd - June, for the 3rd - September and for the 4th - December.
3. In line 5, only the balances of purchased goods should be taken into account.

Section 2

In this section, the information is taken without VAT. Recommendations for filling out the following:

1. In fact, the entire section clarifies and details the information of 1 line of 1 section - i.e. provides data on goods and/or services produced and/or provided by the organization itself.
2. In the table, the total number of lines to be filled in must be equal to the number of codes according to the OKVED system.
3. Accordingly, the entire amount in the lines must exactly correspond to the amount given in line 1.

Section 3

Here all data is calculated and filled in excluding VAT. In this case, they are guided by the following rules:

1. Line 22 takes into account only the revenue that was received from goods sold directly to private citizens for their personal needs.
2. In this case, when analyzing and calculating the data in line 22, you should exclude all goods that:

• were received by employees of the enterprise as part of their wages;
• which during operation broke down completely or partially before the expiration of the warranty period;
• all immovable objects, regardless of their purpose;
• travel tickets and coupons that allow you to use any type of transport;
• lottery tickets;
• cards that are intended to pay for telephone and other communication services.

1. In lines 23, 24 and 25, the data is given in accordance with the name of the column.
2. In line 26, you should note only the revenue that was received from the sale of goods to other companies and/or individual entrepreneurs. Thus, any goods that were sold to private citizens are not counted in this column.
3. In line 27, you should take into account only the revenue that was received from the sale of such goods to private citizens: culinary products, as well as goods that have not undergone culinary processing.
4. In line 28 you need to enter the entire amount of income that was received as a result of providing services to private citizens.

NOTE. If a company fills out line 28, it must also submit Appendix 3 to the reporting form P-1 in question.

Section 4

Here you need to enter all the information that relates to the transportation of goods exclusively by road:

1. Data on lines 29 and 30 are taken into account in tons.
2. Data on lines 31 and 32 are in tonne-kilometers.

Section 5

Here is information about products that were produced and shipped at the expense of the enterprise’s own resources. In this case, the data should be organized according to types. The entire list of these types is established by Rosstat - separately for goods and separately for services. All codes (50, 70, 80) can be set independently based on the types of products produced and/or shipped.

NOTE. In line 90, which follows at the end of the table, it is necessary to provide information about the electricity consumed by the enterprise for the entire quarter. Accordingly, these data are entered not monthly, but quarterly, i.e. reports only cover the most recent quarterly months: March, June, September and December.

Example

A ready-made example of a reporting document is presented below.

Statistical reporting form 1-I was approved by the Decree of the Federal State Statistics Service “On approval of statistical tools for the organization of Rospechat statistical monitoring of publishing activities” No. 162 dated December 31, 2004.

Statistical form 1-I is mandatory for all individuals, organizations, and publishing houses engaged in publishing activities. It is necessary to obtain and clarify the main statistical indicators of the release of publications and control over the supply of legal deposit from printing houses in accordance with the Federal Law “On Legal Deposit of Documents”.

As a recipient of Form 1-I, RKP has developed a system for registering and processing electronic Form 1-I in Excel format.
You can download it here: Electronic statistical form 1-I.
For periodicals, fill out your own statistical form:
Statistical form 1-I (media).

Attention to publishers producing electronic books distributed on the Internet (e-books)!

In order to get a complete picture of book publishing in Russia, RKP asks you to send information about electronic publications that do not have a physical medium, published by your publishing house.
If you have the opportunity, fill out and send us by e-mail Statistical Form 1-I (eBooks). We plan to use this information to begin building a database of RCPs on e-books.

Include information about electronic books on media (i.e. having a physical embodiment and circulation) in the Electronic Statistical Form 1-I.

Interaction between publishers and RCPs through statistical form 1-I

Working with stats Form 1-I is constructed as follows:
1. The publisher fills out the form and sends it to the following email address: [email protected] , [email protected] or the curator assigned to him. The publisher chooses the frequency of submission of the form (quarterly, monthly, semi-annually, annually), based on the number of books being published.

Reports must be submitted within 5 days after the end of the reporting period.

2 . Employees of the control department check the availability of books in the legal deposit database and, if necessary, request missing free legal deposits.
3 . The publisher sends missing books in the required quantity. If it is not possible to send reports by e-mail, publishing houses deliver printed reports by courier to the address: Moscow, Zvezdny Boulevard, 17 building 1, RKP, (control department).

Filling out statistical form 1-I

When filling out an electronic statistical report, you must adhere to the proposed form, do not make your own changes to the header and summary rows of the table, do not allow hidden rows or columns, and pay attention to the following points:
1. The information in the report must strictly correspond to the information you placed on the book.
2. The following columns are required: ISBN, title, order number, circulation.
3. If there is no data, leave the cell empty.
4. One table row must correspond to one book. Merging cells is not allowed.
5. The column “Printing order number” must be in text format to avoid loss or distortion of data.
6. The circulation volume is indicated in thousands of copies, according to the size of the column.