Statistical report p. 4 instructions for filling out. Accounting info

Form P-4(NZ) “Information on underemployment and movement of workers” (approved by Order of Rosstat dated September 24, 2014 No. 580) must be submitted by all organizations (except for small businesses), regardless of the form of ownership and type of activity, if the average number employees exceeds 15 people. Moreover, individuals who work part-time and on the basis of GPC agreements participate in the calculation.

You can check whether your company needs to submit a report in Form P-4(NZ) using a special Rosstat service.

Form P-4(NZ) for 2016: free download

Form P-4(NZ) can be downloaded for free in the ConsultantPlus system.

Form P-4(NZ): instructions for filling out

When filling out form P-4(NZ), you need to take into account some nuances:

• if the organization has separate units, then form P-4(NZ) is filled out separately for each separate division, as well as for the parent organization (excluding these OP);
• information is indicated in the report for the organization as a whole - without breakdown by type of activity;
• if an employee was transferred to work part-time several times during the reporting quarter, then regardless of the number of transfers, for the purposes of filling out P-4(NZ) this employee is counted only once as one person. This rule applies when filling out report lines marked with “”;
• If during the reporting quarter, for example, an employee worked part-time for some time at the initiative of the employer, then by agreement between him and the employer, and then went on unpaid leave, then this employee is counted once. Moreover, the choice of line P-4(NZ), in which this employee is taken into account, depends on where he spent more time during the quarter (at work part-time at the initiative of the employer, at work part-time by agreement of the parties, or on vacation for your account).

More details about the procedure for filling out form P-4(NZ) can be found in the Instructions (Appendix No. 13 to Rosstat Order No. 580 dated September 24, 2014).

P-4(NZ): form check

Before submitting form P-4(NZ), it makes sense to check that it is filled out correctly:

Report form P-4(NZ): sample filling

We have provided a sample of filling out form P-4(NZ)

P-4(NZ): methods of reporting

An organization has the right to choose one of the ways to submit form P-4(NZ) to its territorial branch of Rosstat (TOGS):

You can find the contact details of your TOGS in our.

Form P-4 (NZ): reporting deadlines

Form P-4(NZ) is quarterly and must be submitted no later than the 8th day of the month following the reporting quarter. That is, for example, based on the results of the 4th quarter of 2016, P-4 (NZ) must be submitted no later than 01/09/2017 (January 8 - Sunday (

All companies engaged in commercial and non-commercial activities, must submit to their Rosstat body data on underemployment and movement of company employees. The exception is small businesses and enterprises with fewer than 15 employees. These organizations are exempt from this obligation. The new form P-4 (NZ) was approved by order of Rosstat No. 580 dated September 24, 2014.

Submission of information to statistics is carried out on the basis of Order No. 349 of 08/29/2013.

In accordance with it, provision of this information is provided statistics form P 4(NZ). It must be filled out not only by organizations of any form of ownership and all types of activities, but also by their separate divisions. This document is also prepared by representative offices of foreign companies.

Information is submitted at the location of the legal entity, in some cases at the place of actual activity.

Form p 4 drawn up by an official, who is determined by order of the manager.

Delivery deadlines

In accordance with the norms of Order No. 349, information on part-time employment must be prepared and sent to statistics quarterly, no later than 8 days after the end of the reporting quarter.

Instructions for filling out form p 4 statistics

Filling out form p 4 carried out on the basis of the instructions of the order of Rosstat.

The front side of the report indicates the name of the company, its postal address, and the code assigned to it in statistics during registration, which can be viewed in the Notification of Assignment. If information is submitted by a separate division, then it is necessary to write down the OKPO of the branch, the identification number of the division, also determined by Rosstat.

The report must contain information about the period for which information on the movement of company employees is reported.

The tabular part of the form presents a list of certain indicators by number and a column containing their values ​​expressed in the number of people. These numbers must be integers.

Line 01 indicates the number of workers employed part-time in production at the initiative of the employer. This indicator must be less than or equal to the value of lines 8 or 13.

Line 02 fills in the number of employees who work for part-time in accordance with the concluded labor agreements. Here you also need to take into account those on maternity leave for up to 1.5 years and at the same time working part-time at the enterprise.

Line 03 records data on the number of employees whose work was downtime due to the fault of the company or for reasons beyond their control. Its value must not exceed the data in lines 8 or 13.

Line 05 indicates the number of employees who were granted leave without pay.

Lines 06 and 07 contain information about the number of new employees hired for vacant and created positions, respectively. The value of line 07 must be less than or equal to the value of the previous line.

Line 08 records information about the number of employees who resigned, while in lines 09 - 12 it is necessary to decipher this indicator for the reasons for dismissal, respectively: by agreement, by layoff, by at will.

Line 13 records the number of employees of the company at the end of the quarter. It must include all employees working under employment contracts, with the exception of part-time workers. Personnel involved under civil law agreements is also not taken into account.

Line 14 reflects the number of required employees at the end of the quarter who must be hired, even if the position is still occupied.

Line 15 contains information about the number of employees who will be dismissed in the next period. This does not include employees, termination employment contract which occurs in connection with its expiration, or those retiring.

Lines 16, 17 indicate information on the number of employees who have been granted parental leave for children up to 1.5 years and up to 3 years, respectively. If it is not possible to divide these persons into these groups, then it is necessary to fill out line 17. Those working at the same time and those on care leave are not taken into account in these lines.

Line 20 records the number of employees employed on a rotational basis.

Lines 20 and 21 are filled in in cases where employees are involved in work under contracts concluded between several organizations. The first line contains information about employed employees of third-party companies, the second - those sent to other organizations.

Nuances

If the company was recently created and is submitting a report for the first time, it must fill out lines 06 and 07 at the same time.

New form "Information on the number and wages employees (form P-4)" officially approved by the document Order of Rosstat dated 08/06/2018 N 485.

More information about using the OKUD form 0606010:

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In addition to tax and financial statements provided to the Federal Tax Service, many enterprises and individual entrepreneurs are required to form and submit to government bodies statistical documents. Some people are required to submit one form per year, while others have to file reports every month.

These forms include P-4, which reflects indicators on the number of company personnel and their wages. It must be submitted to Rosstat by both commercial and non-profit organizations.

Filling out Form 4-P (statistics) raises some questions for compilers. Before starting this process, it is important to familiarize yourself with the rules and legal requirements.

Since 2019, a new form has been used to compile Form P-4. It was introduced by Rosstat order No. 379 of 2019, together with other eight documents. Apply new uniform The report is required from January or the first quarter, depending on the frequency established for the enterprise.

Among the most common statistical reports includes form P-4. It provides information about the number of personnel of the enterprise and its salary. The document was adopted by Rosstat Order No. 580 of 2019. It contains the rules for drawing up the report.

The report for 2019 is compiled using the old form. For 2019, by order of Rosstat No. 379 of 2019, a new form P-4 was established. It is available in Appendix 7 to the order.

The document reflects the following information:

• average number of hired employees;
• number of hours worked by personnel;
• payroll size;
• the amount of social payments made.

Who is obliged to take

Order No. 580 obliges all legal entities to submit form P-4, regardless of ownership and type economic activity. Small organizations became an exclusive category.

Even bankrupt enterprises undergoing bankruptcy proceedings must submit reports. Such entities are required to submit P-4 before the completion of bankruptcy proceedings and registration of their official liquidation (clause 3 of Order 580).

If the company has separate divisions, the report is filled out for each of them and for the enterprise without taking them into account (clause 2 of Order 580).

A separate division is considered to be a division that is geographically remote from the head office of the company, from the location or location of which business activities are carried out in stationary workplaces. By stationary we mean workplace, organized for a period longer than a month.

Attention! A separate division is recognized as such regardless of its registration this fact in the organizational, administrative or constituent documentation and from his authority.

The report in Form P-4 is submitted by divisions, representative offices, branches of foreign companies operating in Russian territory in the manner prescribed for enterprises (clause 4 of Order 580).

Deadlines and procedure for submission

The frequency of submitting the report in Form P-4 depends on the number of employees in the enterprise: up to 15 people or more, including part-time workers and hired workers.

For organizations in which the average number of employees exceeds the established limit, a monthly filing requirement has been established. Companies with fewer than 15 employees must submit Form P-4 quarterly. In both cases, the deadline for submission is the 15th day of the month following the reporting period.

Where should it be provided?

The 4-P report must be submitted to the territorial office of Rosstat at the location of the company. For separate divisions, they are submitted to Rosstat authorities at their location.

In the event that the company or its separate division does not carry out economic activity at the location, the report must be submitted at the place of actual work (clause 5 of Order 580).

Form P-4:

Step-by-step instructions and example of filling out Form 4-P (statistics) for 2019

The preparation of the P-4 report is carried out in two stages: first, the title page is filled out, then the main table. To ensure that information is entered correctly, it is recommended to use a sample and official instructions.

IN title page It is necessary to reflect the following information required by clause 7 of Order 580:

Step-by-step instructions for filling out the document are given in Order 580.

After completing the title page, you need to fill out the main table. Form 4-P reflects the average number of personnel.

• employees performing external job functions;
• persons working with the company under civil contracts;
• all staff.

According to paragraph 76.7 of Order 580, each indicator is calculated and recorded in the report by type of activity that the company conducts, if there are several of them.

It is convenient to fill out Form 4-P (statistics) using data provided annually to the tax service on the average number of employees.

It is important to remember that the average number of employees working under conditions external part-time job, is calculated similarly to the average number of employees working on reduced schedules. The average number of specialists working at an enterprise under civil contracts is determined according to the methodology used to calculate all personnel.

Sample calculation of the average number of employees of an enterprise

The average number of personnel (ASN) of personnel is calculated and reflected separately for the main staff of the company and other categories of employees.

The main composition for calculation includes:

• employees performing job responsibilities under conditions of part-time work (the indicator is calculated in proportion to the time worked by the staff);
• persons who missed work as a result of downtime, according to sick leave, on holidays;
• employees who are on probation;
• home-based staff;
• other categories.

The procedure for drawing up 4-P provides for the inclusion of internal part-time employees in the core staff. However, the indicators for this category have certain nuances. Wages are taken into account in total volume at all established rates. However, the number of personnel is indicated only at the main place of work.

Salary information

Columns 7-10 of form P-4 are intended for entering information on wages in full.

These include:

• bonuses issued;
• funds paid for vacations;
• payments in kind;
• compensation amounts for travel, food, etc.

The report reflects all indicators of withholdings provided for by law, including the amount of income tax paid.

If there are non-monetary payments, products and goods must be assessed at market value.

In the tenth column, in addition to payments under civil contracts, compensation is paid for vacations of dismissed workers that were not used by them during work.

The eleventh column should show unpaid benefits from the Social Insurance Fund.

In form 4-P for payments social nature The following amounts include:

• payment for travel packages;
• payment of benefits upon retirement of employees;
• making insurance contributions under VHI contracts;
• payment of severance pay to dismissed employees, including cases of staff reduction;
• other.

When drawing up the P-4 report, the main type of business activity of the company should include the personnel of the administration, accounting service and other similar structural units.

Sample of filling out form P-4:

Time worked

The amount of time worked by company personnel is indicated for the entire year. The units of measurement for this indicator are man-hours.

IN total amount includes actual hours worked, taking into account:

• overtime;
• work on weekends and holidays (non-working days);
• business trips to perform official duties.

Hours are not taken into account:

• downtime;
• annual, educational and additional leaves;
• diseases;
• participation in strikes;
• other cases specified in paragraph 84 of Order 428 of 2013.

Information on underemployment and worker movement

In addition to the P-4 report, many companies submit statistical forms in the P-4 form (NZ). They reflect indicators of personnel movement and underemployment. The unified format of the document was established by the same order of Rosstat under number 580 of 2019.

P-4(NZ) are handed over by enterprises that, by force of law, are not classified as small businesses, as well as organizations with average number staff of more than 15 people, including part-time workers and people working under civil contracts.

The frequency of submission is quarterly. The deadline for submission is the 10th day following the reporting period. Example: for the second quarter of 2019, the report will need to be submitted no later than July 10.

Form P-4 (NZ) reflects information on the number of the following categories of personnel:

• workers on a part-time schedule (according to two indicators: by agreement of the parties labor relations and at the initiative of management);
• employees on leave without pay;
• dismissed workers: by agreement with the employer, at their own request, due to layoff, etc.

We will show you what the SZV-M form for February 2019 looks like.

Commercial and non-profit organizations (except small enterprises) prepare Form P-4 (NZ) 2018 for Statistics. The form for information on underemployment of personnel and their movement is approved by Rosstat in Order No. 566 dated September 1, 2017. Form of ownership and direction entrepreneurial activity do not matter for the classification of business entities into the group submitting these reports to Statistics. Form P-4 (NZ) is filled out only by those employers who, based on the results of the previous year, employed on average more than 15 people. This indicator takes into account all categories of employees - main full-time personnel, part-time workers and employees with whom GPC agreements have been concluded.

Form P-4 (NZ) – quarterly (2018), you can download it for free at the end of this article. If during the reporting period the enterprise did not carry out activities, but at certain periods of time the resumption of production activities was recorded, form P-4 (NZ), a sample of which is given below, is submitted on a general basis. In a situation where an enterprise cannot reflect the required data in the report due to the actual absence of indicators in the reporting period, filling out form P-4 (NZ) is not required; it can be replaced by a letter to Rosstat. In a letter entity indicates the period in which no activity was carried out, explains the reasons for the lack of data for inclusion in the report.

Form P-4 (NZ): instructions for registration

The document form consists of two parts:

• title page;
• tabular information block.

The instructions for filling out form P-4 (NZ) were approved by the same order as the report form itself. In addition to the filling procedure, it contains control ratios for self-checking the completed report.

Statistical form P-4 (NZ) - procedure for filling out the first page:

• the quarterly interval for which information is submitted is indicated;
• The full name of the organization is entered, and the abbreviated name is in brackets;
• if the form P-4 (NZ) is issued by a branch or a separate division, the name of this division must be reflected with the obligatory reflection of the link to a specific legal entity;
• in the “Postal Address” column you must enter the address of the actual location (even if it does not coincide with the legal address), the index must be reflected;
• OKPO code is indicated in the bottom field on the first page.

Mostly information block the information is provided in a generalized form without detailing the areas of the company’s activities. Here are the basic instructions for filling out form P-4 (NZ):

1. Line 01 should contain data on the number of employees who were forced to work at less than full capacity on the initiative of the employer. If during the reporting interval one employee was transferred to part-time work several times, this person is considered one work unit for statistical reporting.
2. Report form P-4 (NZ) in line 02 records the number of employees who switched to part-time work according to mutual consent with the employer.
3. In the field of line 03 it is indicated numerical composition employees who did not work a full shift due to the fault of the employer or for reasons beyond the control of the parties.
4. When drawing up form P-4 (NZ) (you can download the form below), in column 05 you must enter data on employees sent on unpaid leave, regardless of who initiated such a step.
5. In addition, it is necessary to indicate the scale of personnel movements:
   • line 06 includes the number of specialists hired by the enterprise, incl. on transfer from other organizations;
   • line 07 indicates information on the list of personnel transferred to new regular positions that appeared as a result of the expansion of production departments, reorganization of production, etc.

You can download the quarterly form P-4 (NZ) at the end of this article. When filling it out, you need to pay attention to lines 08-12. They should reflect quantitative data on employees who left during the reporting period. Line 08 is collective in nature and unites all categories of dismissals; lines 09-12 provide a detailed classification of the reasons and grounds for termination of employment relations.

• line 13 – the number of employees registered with the employer as of the end of the period under review, incl. temporary and seasonal workers (the line does not include persons who quit on the last day of the quarter (they are included in line 08), as well as external part-time workers and those working under GPC agreements);
• statistical form P-4 (NZ) in column 14 reflects the numerical need for personnel for available vacancies;
• line 15 – predicted number of layoffs in the next reporting period;
• line 16 – women who have taken care leave for up to 1.5 years;
• line 17 – women on maternity leave for up to 1.5-3 years;
• line 20 – number of shift workers;
• Rosstat sets aside lines 21 and 22 (Form P-4 (NZ)) to reflect data on the number of personnel sent to perform work at other enterprises (or accepted from them) on the basis of agreements between companies.

Form P-4 (NZ) – due date

The document can be submitted to the statistical authority in electronic or printed form. In the latter option, the form is submitted in person or by mail.

Form P-4 (NZ) must be submitted to the statistical agency Rosstat, to which the enterprise belongs at its location. If a company has registered separate divisions or branches, it is necessary to generate a report separately for the head office and for each of the divisions.

The deadline for submitting form P-4 (NZ) is the 8th day of the month after the end of each reporting period (quarter).