Report on labor in the Russian Federation. Statistical reporting on labor. Who is obliged to take

Labor reporting is submitted by employers to state statistics bodies in their territorial location. It should be noted that since January of this year, the State Statistics Committee has introduced new labor reporting forms and, accordingly, new instructions for filling them out. In this article we will look at the monthly labor report in Form No. 1-PV.

In order to further improve state statistical observations on labor and obtain complete, comprehensive and objective statistical information, the State Statistics Committee of Ukraine dated August 3, 2009 No. 294 approved new forms of the Labor Report according to Form No. 1-PV. The report will be put into effect starting from the reporting for January 2010, until the report for the first quarter of 2010.

According to the second paragraph of clause 1.2, approved by order of the State Statistics Committee of Ukraine dated October 26, 2009 No. 403 ( Further- Instruction No. 403), list of legal entities, their branches, representative offices and other separate divisions ( Further- enterprises) that submit reports in Form No. 1-ПВ (monthly), determined by state statistics bodies in accordance with the current statistical methodology.

Report on f. No. 1-ПВ (monthly) is submitted to the state statistics authorities no later than the 7th day of the month following the reporting month.

The provision of form No. 1-PV (monthly) is carried out in accordance with the provisions of clauses 1.2 and 1.3 of Chapter 1, approved by order of the State Statistics Committee of Ukraine dated September 28, 2005 No. 286 ( Further- Instruction No. 286).

A legal entity submits statistical observation forms to the statistical authorities at its location, including data on separate divisions and structural units (productions, workshops, departments, sections, etc.) that are located on the same territory (city, district). Separate divisions located in another administrative territory submit forms of statistical observations on labor directly to the state statistics body at their location, upon their instructions. If separate divisions do not keep primary records of working hours and payroll to employees, then reports for them are prepared by a legal entity (head enterprise) and submitted to the state statistics body at the location of the division. If an enterprise has structural divisions located in another administrative territory or engaged in activities different from the activities of the enterprise itself, the number of employees in which constitutes a significant share (at least 30%) in the total number of employees, then the enterprise submits to the state statistics body in its own way the location of the form of state statistical observations on labor regarding such structural units, indicating their territorial location and type of economic activity.

If the organizational structure of a legal entity changes, information on labor issues is generated as follows ( table 1).

Table 1. Generating information for filling out labor reports

Labor report according to f. No. 1-ПВ (monthly) is drawn up on the basis of primary accounting documents, in particular:

• other accounting and financial reporting documents required by current legislation.

The determination of indicators of form No. 1-PV (monthly) is carried out in accordance with Instruction No. 286 and approved by order of the State Statistics Committee of Ukraine dated January 13, 2004 No. 5 ( Further- Instruction No. 5).

Indicators of the same name contained in form No. 1-PV (monthly) and in other forms of state statistical observations, calculated using the same methodology and for the same period of time, must match.

Let's consider the procedure for determining the indicators of section I of form No. 1-PV (monthly) ( table 2).

Table 2. Definitions of indicators in Section I of the labor report

Indicators in lines 1010–1070 are indicated for the reporting month and for the period from the beginning of the year. The indicators in lines 1080–1090 are determined for the period from the 1st to the last day of the reporting month and relate to those categories of employees that are taken into account in the average number of full-time employees (line 1040, gr. 1) ( table 3).

Table 3. Determination of indicators in Section II of the labor report

In case of changes in the indicators of the Labor Report according to f. No. 1-PV (monthly), it is necessary to indicate the main reasons in the Explanations.

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Statistical reporting is compiled on the basis of operational accounting data, which is maintained in different functional divisions of the organization: the personnel department, the labor and wages department, and the accounting department.

Sources of generalized information for filling out form N P-4 are unified primary documents - employment contracts (contracts) and agreements, orders (instructions) on hiring and dismissal of workers, time sheets and payroll calculations, etc.

The main unified forms of primary documentation for labor accounting and payment are:

1) orders (instructions) on hiring an employee;

2) on transferring the employee to another job;

3) on granting leave to the employee;

4) on termination (termination) of an employment contract with an employee (dismissal) (forms N T-1, T-5, T-6, T-8);

5) personal card of the employee (form N T-2);

6) time sheet and calculation of wages (form N T-12);

7) time sheet (form N T-13);

8) payroll statement (form N T-49) and other documents approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 N 1.

Form N P-4 includes three sections containing information on the number and accrued wages of workers, use of working time, movement of workers and expected release.

2.7.1. Average number of employees

Indicators of the number of employees were originally intended for statistical reporting, therefore the procedure for their calculation has always been determined by state statistics bodies.

Thus, the indicator of the average number of employees is used when filling out the federal statistical observation form N 1-T “Information on the number and wages of employees by type of activity.”

Subsequently, the scope of application of these statistical indicators began to expand. These indicators began to be used in tax legislation. In a number of cases, the Tax Code of the Russian Federation directly states that the average number of employees is determined in accordance with the instructions of the statistical authorities.

An organization does not have the right to apply a simplified taxation system if the average number of employees for the tax (reporting) period exceeds 100 people (subclause 15, clause 3, article 346.12 of the Tax Code of the Russian Federation). In this case, the average number is determined according to the rules established by the federal executive body for statistics.

The average number of employees is taken into account when calculating the amount of the single tax on imputed income for certain types of activities (clause 3 of Article 346.29 and Article 346.27 of the Tax Code of the Russian Federation). But for UTII, the average number of employees is used, which includes all employees, including part-time workers.

The average number of employees is used to establish benefits for paying certain taxes. Thus, one of the restrictions on the use of VAT benefits (clause 3 of Article 149 of the Tax Code of the Russian Federation) when selling goods is the average number of disabled people among employees (at least 50%).

When calculating income tax, expenses include the costs of an organization for the social protection of disabled people if their share in the total number of employees is at least 50%, but excluding disabled people working part-time and under civil contracts (subclause 38, clause 1 Article 264 of the Tax Code of the Russian Federation).

Similar benefits are provided in Ch. 30 of the Tax Code of the Russian Federation "Property tax of organizations".

The average number of employees is used by organizations with separate divisions when calculating income tax (Article 288 of the Tax Code of the Russian Federation). They distribute the amount of tax paid at the location of the organization and at the location of each of the separate divisions in proportion to the share of the average number of employees of the organization and its separate divisions at the end of the reporting period.

An organization can take advantage of the UST benefit if its authorized capital consists entirely of contributions from a public organization of disabled people. At the same time, the average number of disabled people must be at least 50\%, and the share of their wages in the wage fund must be at least 25\% (subclause 2, clause 1, article 239 of the Tax Code of the Russian Federation).

The indicator of the average number of employees is used to comply with the provisions of the Federal Law of November 24, 1995 N 181-FZ “On Social Protection of Disabled Persons in the Russian Federation” (as amended and supplemented by July 24, 1998, January 4, July 17, 1999 ., 05/27/2000, June 9, August 8, 12/29/30/2001, 05/29/2002, January 10, 10/23/2003, August 22, 12/29/2004).

For organizations with more than 100 employees, according to the legislation of the constituent entity of the Russian Federation, a quota is established for hiring disabled people as a percentage of the average number of employees (from 2 to 4\%).

According to the Federal Law of June 14, 1995 N 88-FZ “On state support of small businesses in the Russian Federation” (as amended and supplemented by July 31, 1998, March 21, 2002, August 22, 2004), the average number employees is one of the criteria for classifying organizations as small enterprises.

The methodology for calculating the average number of employees is set out in Resolution of the Federal State Statistics Service dated October 18, 2004 N 49 “On approval of the procedure for filling out and submitting the federal statistical observation form N 1-T “Information on the number and wages of employees by type of activity.”

The initial period of time for which the average headcount is calculated is a calendar month. Then the average headcount for the quarter, half-year or year is calculated.

To determine the average number of employees for a month, you must first determine the number of employees for each calendar day of that month. That is, from the 1st to the 30th or 31st (for February - to the 28th or 29th), including holidays (non-working days) and weekends

Then the number for each day is summed up, and the resulting amount is divided by the number of calendar days in the month.

The number of employees on the payroll for a weekend or holiday (non-working) day is equal to the number of employees on the payroll for the previous working day. If according to the calendar there are two or more weekends or holidays (non-working) days in a row, then the number of employees on the payroll for each of these days is taken to be equal to the number of these workers for the working day preceding the weekend or holiday (non-working) days.

To calculate the average number of employees for the year, it is necessary to sum up the average number of employees for all months of the reporting year and divide the resulting amount by 12.

The list of employees includes employees who worked under an employment contract and performed permanent, temporary or seasonal work for one day or more, as well as working owners of the organization who received wages in this organization.

The number of employees on the payroll is determined on the basis of daily records of the number of employees according to the work time sheet (forms N T-12 and T-13), on the basis of orders for hiring, transferring workers to another job and termination of an employment contract, etc. (forms N T-1, T-5, T-6, T-8).

The list of employees for each calendar day takes into account both those actually working and those absent from work for any reason.

The payroll includes in whole units all those employees whose work books must be kept in the organization, for example, employees:

1) those who actually showed up for work, including those who did not work due to downtime;

2) those who were on business trips (including foreign ones), if they retain earnings in this organization;

3) those who did not show up for work due to illness, in connection with the performance of state or public duties;

4) hired for a probationary period;

5) homeworkers,

6) sent away from work to educational institutions to improve their skills or acquire a new profession (specialty), if their salary is maintained;

7) temporarily sent to work from other organizations, if their wages are not maintained at their main place of work;

8) student trainees, if they are enrolled in positions;

9) students and graduate students who are on study leave with (full or partial) pay, as well as those on additional leave without pay;

10) who were on annual and additional leave in accordance with the law, collective or labor agreement;

11) who had a day off according to the organization’s work schedule, as well as for overtime in the cumulative accounting of working hours, or who received a day of rest for working on weekends or holidays (non-working days);

12) those who were on maternity leave, on leave in connection with the adoption of a newborn child directly from a maternity hospital, as well as on additional parental leave;

13) accepted to replace absent employees (due to illness, maternity leave, parental leave);

14) who were on leave without pay for valid reasons with the permission of the administration and who were on leave at the initiative of the administration;

15) those who committed absenteeism;

16) who were under investigation until the court’s decision.

The following employees are not included in the payroll:

1) external part-time workers;

2) those who performed work under civil contracts;

3) those hired to work under special contracts with government organizations for the provision of labor (military personnel and persons serving sentences);

4) transferred to work in another organization, if their wages are not maintained;

5) those sent for off-the-job training, receiving a scholarship at the expense of these organizations, as well as persons with whom an apprenticeship agreement for vocational training with the payment of a scholarship has been concluded;

6) those who submitted a letter of resignation and stopped working before the expiration of the warning period (those who stopped working without warning the administration). They are excluded from the payroll from the first day of absence from work;

7) owners of this organization who do not receive wages.

When using lists of workers included and not included in the payroll, you need to take into account the following features of calculating the average payroll number.

Some payroll employees are not included in the calculation of the average payroll number.

Such employees include:

1) women on maternity leave;

2) persons on leave in connection with the adoption of a newborn child directly from a maternity hospital, as well as on additional leave to care for a child;

3) employees studying in educational institutions and on additional leave without pay, as well as those entering educational institutions who are on leave without pay to take entrance exams, in accordance with the legislation of the Russian Federation.

Accounting for external part-time workers is maintained separately.

An employee who receives two, one and a half, or less than one rate in one organization or is registered in one organization as an internal part-time worker is counted in the payroll as one person (a whole unit).

An employee who is on the payroll and has entered into a civil law agreement with the same organization is counted in the payroll and average payroll once at the place of his main job.

Persons who worked part-time in accordance with an employment contract or were transferred with the written consent of the employee to work part-time are taken into account in proportion to the time worked when determining the average number of employees.

The average number of employees in this category is calculated in the following order:

1) the total number of man-days worked by these employees is calculated by dividing the total number of man-hours worked in the reporting month by the length of the working day based on the length of the working week:

a) 40 hours - by 8 hours (with a 5-day working week) or by 6.67 hours (with a 6-day working week);

b) 36 hours - by 7.2 hours (with a 5-day working week) or by 6 hours (with a 6-day working week);

c) 24 hours - by 4.8 hours (with a 5-day working week) or by 4 hours (with a 6-day working week);

2) then the average number of part-time workers for the reporting month is determined in terms of full employment by dividing the man-days worked by the number of working days according to the calendar in the reporting month. At the same time, for days of illness, vacation, absences (falling on working days according to the calendar), the number of man-hours worked conditionally includes hours on the previous working day (in contrast to the methodology adopted for recording the number of man-hours worked).

Simplified method (conditional example).

The organization has three employees working part-time, 3.2 hours a day. These workers are counted for each working day as 0.4 units (3.2 hours/8 hours).

In September, Ivanov worked 22 working days, Petrov - 10, Sidorov - 5. The average number of part-time workers was 0.7 people ((0.4 x 22 + 0.4 x 10 + 0.4 x 5)/22 workers days in September). This number is taken into account when determining the average number of employees.

Note. Persons transferred to part-time work on the initiative of the administration (without the written consent of the employee) are taken into account in the average number of employees as whole units. The average number of employees for a quarter is determined by summing the average number of employees for all months of the organization’s operation in the quarter and dividing the resulting amount by three.

The organization had an average number of employees in January of 620 people, in February - 640 people and in March - 690 people. The average number of employees for the first quarter was 650 people ((620 + 640 + 690)/3).

The average number of employees for the period from the beginning of the year to the reporting month inclusive is determined by summing the average number of employees for all months that have elapsed for the period from the beginning of the year to the reporting month inclusive, and dividing the resulting amount by the number of months of operation of the organization for the period from the beginning of the year, i.e. e. respectively by 2, 3, 4, etc.

The organization began operating in March. The average number of employees was 450 people in March, 660 in April, and 690 people in May. The average number of employees for the period from the beginning of the year (for 5 months) was 360 people ((450 + 660 + 690)/5).

The average number of employees for the year is determined by summing the average number of employees for all months of the reporting year and dividing the resulting amount by 12.

The average number of employees in organizations that worked for less than a full month (for example, in newly created organizations with a seasonal nature of production) is determined by dividing the sum of the number of employees on the payroll for all days the organization worked in the reporting month, including weekends and holidays (non-working days) period of work for the total number of calendar days in the reporting month.

2.7.2. Accrued wages of employees

When filling out data on the accrued wage fund and social payments, you should be guided by the Instructions on the composition of the wage fund and social payments when organizations fill out federal state statistical observation forms, approved by Decree of the Federal State Statistics Service dated November 3, 2004 N 50 “On approval The procedure for filling out and submitting unified forms of federal state statistical observation: N P-1 “Information on the production and shipment of goods and services”, N P-2 “Information on investments”, N P-3 “Information on the financial condition of the organization”, N P -4 "Information on the number, wages and movement of workers", N P-5 (m) "Basic information on the activities of the organization."

The wage fund in form N P-4 includes the amounts of wages accrued by enterprises, institutions, organizations in cash and in kind for worked and unworked time, compensation payments related to working hours and working conditions, incentive additional payments and allowances, bonuses, one-time incentive payments, as well as payments for food, housing, fuel, which are systematic.

Social payments include payments related to social benefits provided to employees, in particular for treatment, rest, travel, employment (without benefits from state extra-budgetary social funds).

Labor reporting shows the amounts of money accrued for the reporting period (taking into account taxes and other deductions in accordance with the law), regardless of the sources of their payment, items of estimates and tax benefits provided in accordance with the payment documents on which payments are made to employees labor, bonuses, etc., and regardless of the period of their actual payment.

Payments in kind in the form of goods (work, services) are accounted for at the cost of these goods (work, services) based on their market prices (tariffs) on the date of accrual, and with state regulation of prices (tariffs) for these goods (work, services) - based on state regulated retail prices.

If goods, food products, services were provided at prices (tariffs) below market prices, then the wage fund or social payments take into account the additional material benefit received by employees in the form of the difference between the market value of goods, food products, services and the amount actually paid by employees.

2.7.3. Use of working time

Working time in federal state statistical observation forms refers to the length of time during which the employee actually performed work.

Indicators of the use of working time are filled in for payroll employees from the beginning of the year on the basis of accounting data without highlighting information by type of economic activity.

If an employee was transferred to work part-time at the initiative of the administration in at least one reporting period of the current year, then he is counted until the end of the year as one person. If the same employee was transferred to part-time work several times during the reporting period, then he is shown once.

The number of man-hours not worked by employees (compared to the established length of the working week) due to their transfer to part-time work on the initiative of the administration is determined as the sum of the hours not worked by each employee for this reason in the reporting period. Accounting for unworked time during the reporting period is carried out only on days of possible actual work (without annual, educational and other leaves, days of absence due to illness, weekends and non-working holidays, etc.).

If the same employee had more than one leave at the initiative of the administration during the reporting period, then it is shown once. If an employee had a leave during the reporting period at the initiative of the administration in at least one reporting period of the current year, then it is shown until the end of the year. The number of person-days of vacation at the initiative of the administration is determined as the sum of the vacation days of each employee who was on such vacation (excluding weekends and non-working holidays) in the reporting period.

If an employee had several leaves without pay during the reporting period in accordance with the law and at his own request, then it is counted once.

The number of person-days of vacation at the initiative of the administration is determined as the sum of the vacation days of each employee who was on such vacation (excluding weekends and non-working holidays) in the reporting period. If an employee does not have a certificate of temporary incapacity for work issued in the prescribed manner during the period of illness, then the number of days of absence from work is not taken into account.

2.7.4. Movement of workers and proposed redundancies

Federal state statistical observation form N P-4 “Information on the number, wages and movement of workers” is submitted by all legal entities - commercial and non-profit organizations of all forms of ownership, their separate divisions.

The movement of payroll employees is characterized by a change in the payroll number of employees due to hiring and retirement for various reasons. The movement of employees during the reporting period can be presented in the form of a balance: the number of employees on the payroll at the beginning of the reporting period plus the number hired for the reporting period minus the number of those who left during the reporting period equals the number of employees on the payroll at the end of the reporting period.

Indicators of the movement of workers are filled out from the beginning of the year, for the organization as a whole, without highlighting information by type of economic activity.

The number of hired employees includes persons enrolled in the given organization in the reporting period by order (instruction) on hiring.

Newly created organizations and those submitting a report for the first time must fill in the number of workers hired for newly created jobs in the reporting period as a result of expansion, reorganization of production, increase in work shifts, etc.

Newly created organizations do not include organizations created on the basis of liquidated (reorganized) legal entities, separate or non-independent divisions.

The number of retired employees includes all employees who left work in a given organization, regardless of the reasons (termination of an employment contract at the initiative of the employee, at the initiative of the administration, by agreement of the parties; conscription or enlistment in military service; transfer of an employee with his consent to another organization or transfer to an elective position etc.), whose departure or transfer was formalized by order (instruction), as well as those who left due to death.

The number of hired and retired employees on the payroll does not include:

1) employees hired under special contracts with government organizations (military personnel and persons serving a sentence of imprisonment);

2) external part-time workers;

In accordance with Art. 82 of the Labor Code of the Russian Federation, the criteria for mass dismissal are determined in sectoral and territorial agreements.

The number of voluntarily dismissed employees includes employees dismissed from the organization on their own initiative, as well as in the following cases:

1) election to positions filled by competition;

2) moving to another area or transferring a spouse to another area, abroad;

3) enrollment in an educational institution, graduate school or clinical residency;

4) dismissed at their own request upon reaching retirement age or receiving an old-age pension;

5) the need to care for sick family members or disabled people of group I;

6) agreement of the parties;

7) voluntary dismissal of pregnant women, women with children under the age of 14, single mothers - if they have a child under the age of 14 or a disabled child under the age of 16.

The number of hired and retired employees on the payroll does not include:

1) employees hired under special contracts with government organizations (military personnel and those serving a sentence of imprisonment);

2) external part-time workers;

3) employees who performed work under civil contracts.

The movement of workers is characterized by indicators of personnel turnover and indicators of personnel constancy.

Personnel turnover is the totality of hired (enrolled) and retired employees, considered in relation to the average number of employees for a certain (reporting) period. The intensity of personnel turnover is characterized by the following coefficients: total turnover, which is the ratio of the total number of hired and retired employees during the reporting period to the average number of employees; hiring turnover, which is the ratio of the number of employees hired during the reporting period to the average number of employees for the same period; retirement turnover, which is the ratio of retired employees for the reporting period to the average number of employees for the same period.

The employee replenishment coefficient characterizes the replenishment of employees who left the organization for various reasons with newly hired employees and is calculated by dividing the number of hired employees for a period by the number of employees who left for various reasons during this period.

Personnel retention ratio is the ratio of the number of employees on the payroll for the entire reporting year to the average number of employees for the reporting year.

The number of vacant jobs is expressed in the number of workers required in the organization, subject to full employment. The number of vacant jobs (rates) according to the staffing table is shown, while a vacancy at half the rate (0.5) per staff is counted as 0.5.

If two people are hired for one workplace (rate), then two people are taken into account in the payroll number of employees; in the average payroll number they are taken into account according to the time worked. When they leave, one vacant job position (rate) is shown. If only one of the two specified employees is dismissed, the workplace is not vacant.

To monitor the social and labor sphere at all levels, for the strategic and operational management of an enterprise, it is necessary to have reliable, prompt and complete information about the progress of processes related to the organization and use of labor and social and labor relations. Labor indicators are presented in the form of reports and are widely used both within the enterprise and outside it - at local, regional, industry and national levels of management. Reporting of labor indicators at an enterprise is divided into statistical and operational; it can have different areas of use and frequency of preparation.

Broad and reliable information on the results of the implementation of labor programs, management and personnel development is provided by the state statistical reporting of labor enterprises. It is formed on the basis of reports in established forms; enterprises, regardless of their form of ownership and management, are required to submit within the established time frame to the statistics department of the locality where the enterprise is registered. In regional statistics departments, these reports are accumulated, analyzed and the results are summarized and submitted to the State Statistics Committee of Ukraine and the Ministry of Labor and Social Policy of Ukraine, which uses these data to plan and coordinate work on managing social and labor processes in the country. State statistical reporting of enterprises on labor issues consists of statistical reporting on labor, the state of wage arrears and the use of working time.

State statistical reporting on labor includes the following reports:

"Labor Report"

"Summary report on labor",

"Report on the state of working conditions, benefits and compensation for work in unfavorable conditions"

"The number of certain categories of workers and personnel training"

34. Specifics of research into current problems of development of the social and labor sphere

Social-labor is the sphere of socio-economic processes in which relations regarding the organization of production working conditions and the formation of work ethics dominate; functioning of labor communities, ensuring socially useful work activities.

The specificity of labor management as a social process, and not just a production one, is determined by the peculiarity of the use of the human factor: a worker is not only the labor force necessary to perform specific functions in production, but also a person, a citizen, a member of society.

In market economic conditions, significant changes occur in the organization of labor at a particular enterprise and transformations in the nature of the social structure.

Current problems of development of the social and labor sphere in a market economy include the following:

1. The need to increase labor efficiency on the basis of its appropriate organization, taking into account contradictory fluctuations in market conditions.

2. Complications of the relationship between productivity and social parameters of the labor process.

3. Strengthening the influence of the qualitative social characteristics of an employee on the effectiveness of his work activity.

4. Maximizing the role of labor potential for the progress of socio-economic development of the state.

5. The problem of distribution of responsibility in the organization.

6. Activation of external labor mobility in the internal corporate and national labor market.

7. Complicating the structure of employee remuneration.

8. Providing socio-economic guarantees for employment of the population.

9. Dissemination and increasing the availability of information support to enhance work activity.

Labor reporting is a set of forms reflecting the availability and movement of labor resources. The main forms of primary labor accounting documentation are: orders for employment, transfer to another job, termination of an employment contract (forms T-1, T-5, T-8); personal card (form T-2); note on granting leave (form T-6); timesheet for recording the use of working time and calculation of wages (form T-12); time sheet (form T-13); payroll statements (f T-49, T-49a); pay slips (form T-51); pay slips (f. T-53, T-53a); personal accounts (forms T-54, T-54a).

In 2005, organizations will have to submit new forms of statistical reporting. Federal state statistical observation form N P-4 “Information on the number, wages and movement of workers” is submitted by all legal entities - commercial and non-profit organizations of all forms of ownership, their separate divisions.

Non-profit organizations that submit summary data to state statistics bodies in Form N P-4 (for example, regional and district departments and departments of health, education, culture, rural (township) administrations, etc.), at the direction of the territorial statistics body, draw up a separate report on employees of the administrative apparatus and separate reports for employees of each other type of activity (education, healthcare, etc.).

Organizations that are not small businesses, the average number of employees of which exceeds 15 people (including those working under civil contracts and part-time work), fill out information on the number and wages for the reporting month. Organizations that are not small businesses, the average number of employees of which does not exceed 15 people (including those working under civil contracts and part-time work), fill out the specified information quarterly - for the period from the beginning of the year, and sections 2 and 3 of the form - for the year.

If organizations did not pay wages and other payments during the reporting period, then information in Form N P-4 is presented without filling out this data.

In section 1 of form N P-4, information is provided for the organization as a whole and for actual types of economic activity; sections 2 and 3 provide information for employees in the organization as a whole, except for management bodies.

When liquidating an organization, information is provided throughout the entire period of liquidation.

If in the reporting period there was a reorganization, or a change in structure, or a change in the methodology for determining indicators, then the reporting data for the corresponding period of the previous year are presented according to the structure or methodology adopted in the reporting period.

Using Form 1-T (working conditions), annual reports on labor protection are submitted to Rosstat. How to fill it out correctly and quickly, and when to submit it in 2019 – read our article. Download the report form in the latest edition of 2018.

Read in the article:

1-T working conditions for 2019

Form 1-T (working conditions) is used for the annual transmission to Rosstat of information on working conditions and benefits provided to employees for working with harmful and dangerous factors, as well as on the provision of PPE and medical examinations.

Occupational safety reporting at each enterprise allows you to generate consolidated statistical reporting on working conditions and guarantees assigned to employees. Based on the results of the analysis of this information, the staffing level of GIT inspectors is formed, the number of research institutions in the occupational safety profile is determined, and other data necessary for the development of a strategy in the field by the government and the Ministry of Labor is generated.

Who submits Form 1-T working conditions

Small businesses are exempt from submitting a 1-T report. Small businesses include individual entrepreneurs and legal entities whose average number of employees for the previous year does not exceed 15 people for micro-enterprises, 100 people for small enterprises. Not only the average number of employees matters, but also annual income. For microenterprises, this income should not exceed 120 million rubles, for small enterprises - 800 million rubles.

All legal entities and employers not classified as small businesses and micro-enterprises are required to provide a report in Form 1-T, regardless of the type of organizational and legal form. A complete list of types of economic activities is presented in OKVED2 in sections A-J in OKVED2 - (NACE Rev. 2) (as amended on 14/2017).

The first section of the report should provide information about the state of the UT. It is filled out based on the results of the SOUT.

In line 01 of the 1-T report the total number of employees is indicated. In the payroll, each employee is counted once (as 1), while for each calendar day both those actually working and those absent from work for any reason are taken into account.

An exception is made for employees who are not included in the payroll - employees of both sexes who are on parental leave. A labor protection specialist can obtain information about the number from the head of the personnel management service.

The list of employees includes employees who received wages from the reporting organization. This cannot include those working under civil contracts, as well as external part-time workers. It is believed that a report on them has already been compiled at the main place of work.

From line 01, line 02 is formed - the payroll number of workers employed in work with harmful and dangerous working conditions. This data must be taken from the SOUT summary sheet. From line 02 it is required to distribute the data for each harmful production factor given in lines 03 – 13.

Based on the results of a special assessment carried out in an organization, the head of the organization issues an order to assign benefits and compensation to employees. Contracts must be concluded with the employees specified in the order.

In line 20, you should list all employees who, based on the results of the Special Labor Day, have been granted additional leave, in line 21 - for whom a shortened work week has been assigned, in line 22 - medical and preventive nutrition, in line 23 - for whom milk and equivalent products are entitled to be given, in line 24 – who is entitled to an increased salary based on the results of a special assessment.

Thus, these lines indicate workers with HS classes 3.1-3.4 and 4 (hazardous) HS classes. In line 25 you need to enter the number of employees who have undergone mandatory medical examinations, both preliminary and periodic. Please note that in some cases, those whose jobs are classified also undergo a medical examination.

Lines 26 and 27 respectively indicate the number of workers applying for early retirement for working in hazardous working conditions. Data on list 1 is formed according to paragraph 1 of part one of Article 30. Data on list 2 is formed according to paragraph 2 of part one of Article 30 of Federal Law No. 400. Line 28 of the report must list all other pensions, incl. for long service.

Please note that the same employee must be counted on several lines at once. The list number of employees who have at least one type of benefits listed in lines 20 to 28 is indicated in line 29 of the report.

In line 30, indicate the number of employees, including dermatologists. To fill out line 31, from the number of all those receiving PPE and dermatological products, exclude those working under acceptable working conditions, leaving only subclass 3.1-3.4 and class 4 UT. If there is nothing to write on a report line, you should not put zeros or dashes.

To obtain information on the issuance of personal protective equipment, you need to take information for 2018 from accounting data. In this case, there is no need to count the number of kits issued; it is enough to take into account the number of personal cards for issuing PPE. If the employee also receives dermatological protective equipment, then for the report it is necessary to count the data for 1 employee.

The report on Form 1-T must be signed by an occupational safety specialist or the head of the occupational safety service, unless another person is appointed responsible for primary statistics by order of the employer. Sometimes the report indicates the chief accountant or other person authorized to submit reports in the organization.

By signing the report, the safety specialist takes responsibility and becomes an official who may be fined for providing false or incomplete data.

The full name of the company according to the constituent documents is indicated on the title page of the form, and a short name in brackets. In the “Postal Address” line you must enter the postal code and legal address. If the legal address does not coincide with the actual address, draw up a report at the actual address of the organization. Separate divisions submit reports separately from the parent enterprise.