The legislation of the Russian Federation requires employers to fill out and submit to the competent state authorities various types of reports. For example, organizations are required to send to Rosstat documents completed in accordance with forms P-4 and P-4 (NZ). What are their specifics? How are relevant forms filled out?
What is the P-4 form?
The document under consideration refers to forms intended for the implementation of statistical monitoring by the competent state authorities. In the P-4 form, Russian employing companies record information on the number of employees employed, their salary, as well as job movements.
All firms in the status of legal entities, that is, not individual entrepreneurs, as well as those not belonging to the category of small businesses, must provide this document to statistical agencies. The type of economic activity of the organization can be any. How often a firm must send Form P-4 to the competent government agency depends on its size.
If the company employs less than 15 people, then the corresponding document should be submitted to Rosstat on a quarterly basis. If more than 15 employees are employed in the organization, then monthly. It should be noted that together with the P-4 form, the P-4 (NZ) document is also applied. Instructions for completing this source will also be studied by us. We now turn to a sequential consideration of the specifics of working with both statistical forms.
The procedure for filling out the form P-4
We will study how the filling of P-4 is carried out. Instructions for completing this form are contained in the Orders of the Federal State Statistics Service of the Russian Federation (No. 428, published on October 28, 2013, and No. 58, adopted on September 24, 2014). In addition, a lot when working with the source in question depends on the workflow practice. Therefore, expert assessments presented on thematic online portals will also be a valuable source of knowledge for us. Let us examine how the filling out of individual elements of the form in question is carried out.
Let's start with the title page.
Features of filling the title page P-4
The corresponding element of the P-4 form (this is prescribed by the instructions for completing this source) must contain both the full and short (in brackets) name of the employer company. Also on the title page of the document is recorded the legal address of the company, as well as its zip code. If the organization is physically located at a different address, you must specify it in the form. On the title page, you will also need to fix the OKPO code, which is assigned by the same Rosstat.
We now proceed to fill out the first section of the source.
Features of filling the first section of the document
Form P-4 (the instruction for filling out reflects the relevant recommendations) involves specifying in the first section general information about the company, those types of economic activities in which it is engaged. Also recorded here: the size of the organization’s staff, the amount of time employees spent and the size of their salary. If during the reporting period the salary was not paid to personnel, then information about it may not be indicated in the document.
Report P-4 (instructions for filling out the source includes the relevant requirements) should contain data on the average number of employees of the company. It is defined as the arithmetic average between the total number of employees per month and the number of calendar days in the reporting period. It can be noted that on weekends and holidays the number of employees corresponds to what is fixed on the previous working day. If any employees carry out labor duties for a part-time day, then information about them is indicated in the form.
The most important nuance when working with the document in question is the indication of the time spent by employees at the enterprise. Providing relevant information requires statistics generated through form P-4. Instructions for completing the document, as well as expert advice, require the use of the following algorithm for solving this problem.
When entering into the form under consideration information about the time worked by employees of the organization, it is necessary to take into account all the hours that people actually worked, including, for example, travel and overtime periods. However, one should not record in the document the periods of the employee being on sick leave, on vacation or his absence at the enterprise for any other reasons.
The next nuance is the indication in the document of the accrued salary. It also requires the completion of P-4. Instructions for completing this form include a rate at which salaries are fixed both in cash and in kind. The document also indicates surcharges, bonuses, various allowances, compensation, such as meals and hotel accommodations.
In a separate column of the form, salary information for those employees who perform labor duties as part-time workers is recorded. Also separately indicated are compensations related to the category of social, for example, on the rest of the employee.
Features of working with the second section of the document
Let us now examine how the second section of such a document as the P-4 report is filled out. Instructions for filling out the form in question contain the following basic rules regarding this procedure.
In the second section of the document, it is necessary to record information about the use of working time by the personnel of the employing company. In particular, information on unworked hours, as well as on the reasons for non-employment, is indicated here. For example, this may be due to the orders of the management of the company or the employee’s own desire.
The specifics of filling out the third section of the form
Reflection of what information does the third section of such a source as form P-4, statistics require? Instructions for filling out the document in question contain the following rules regarding this procedure. In the third section of the form, it is necessary to record the movement of employees during the reporting period, that is, reflect the facts about the hiring of specialists, dismissal, going on maternity leave, sending employees for training, etc.
A separate column indicates the total number of registered employees in the year in which the company sends the report to the statistics. The total number of laid-off employees is indicated by one digit, even if the reasons for the termination of employment with them were different. It should be noted that workers who perform their labor functions as part-time workers, who are military personnel, women on maternity leave, students, people who carry out activities under civil law contracts, and people on vacation without pay, should not be taken into account when determining the number of those who are executed or fired company employees.
These are the main nuances that characterize the filling of P-4. The instructions for filling out this source, developed by Rosstat, regulate the entry of the necessary information in the form columns in sufficient detail. We now study the specifics of filling the source P-4 (NZ).
Features of the form P-4 (NC)
What sources of law contain the rules governing the work with the P-4 (NZ) form? Instructions for completing this document are also contained in the Order of the Federal State Statistics Service of the Russian Federation dated September 24, 2014 No. 580. This source should also be provided to statistics by all legal entities, with the exception of small businesses with staff that work part-time.
Regulating work with such a document as form P-4, the instructions for filling in statistics are to be carried out either quarterly or monthly, depending on the size of the company’s staff. Document P-4 (NZ), in turn, is submitted to Rosstat only quarterly. The form under consideration, like the previous document, has a title page. We study the specifics of its filling.
Filling the cover sheet of form P-4 (NZ)
The instruction for filling out the P-4 (NZ) form prescribes to indicate on the cover page of the form in question:
- full name of the employing company in accordance with the data that are reflected in the constituent documents;
- Brief name of the company (in brackets);
- name of branches (if any);
- legal and actual address of the organization with an index;
- OKPO code.
The main part of the P-4 (NZ) form, unlike the previous reporting document, is represented by a single data area. It does not contain sections. Therefore, we can consider the process of filling out the form in question, as reflected in the instructions, that is, line by line.
Filling out the P-4 (NC) form: line-by-line input
So, how is the data entered in separate lines of the P-4 (NZ) form? Instructions for filling out the document require the use of the following algorithm for working with the source:
- In line No. 1, the number of employees according to the list of employees who in the reporting period worked an incomplete number of hours by order of the employer is recorded.
- Column No. 2 shall indicate the number of employees who have worked an incomplete number of hours on the basis of an agreement concluded between the employee and the employing company.
- Also, line No. 2 keeps track of people who have worked an incomplete number of hours during maternity leave.
- Line No. 3 records the number of employees who were idle all day for reasons beyond their control, as well as the employer.
- Line No. 5 shall indicate the number of employees who went on leave during the reporting period without pay (in accordance with a written statement).
- Paragraph 6 indicates the number of employees who were registered for work, as well as those who were transferred to a reporting company from another company.
- In line No. 7, the number of employees who were hired for new jobs is recorded.
- Paragraph 8 indicates the number of employees who quit the organization.
- Paragraph 9 indicates the number of employees who terminated the contract with the employer firm by agreement of the parties.
- In line No. 10, the number of employees who resigned due to staff reductions is recorded.
- Clause 12 indicates the number of employees who resigned on their own or due to family circumstances.
- In line No. 13, the number of employees is determined, determined in accordance with the instructions for filling out other statistical forms, in particular P-1, P-2, P-3, P-4, and P-5 (m).
- Paragraph No. 14 reflects the number of employees whom the company expects to apply for vacant positions.
- In line No. 15, it is necessary to indicate the number of employees who are expected to quit the company in the next reporting period.
- In lines No. 16 and 17 reflect the number of employees who are on maternity leave.
- In line No. 20, the number of employees who work on a rotational basis is recorded.
- Paragraphs Nos. 21 and 22 reflect the number of employees working under contracts concluded between organizations, for example, under outsourcing agreements.
Experts recommend paying attention to the release of new editions of the Rosstat Orders listed above.
When and where are the P-4 and P-4 (NZ) forms delivered?
The P-4 form should be provided by the company to Rosstat on a quarterly or monthly basis, depending, as we noted above, on the size of the company’s staff, by the 15th day of the month following the reporting period. Document P-4 (NC) is sent to the statistics by the 8th day after the end of the reporting period - quarter. If the deadline for the delivery of sources is on a weekend, they can be submitted to Rosstat on the next business day.
In which department of the department do you need to send the relevant accounting documents? As a rule, this is the territorial administration of Rosstat in the locality in which the enterprise is registered. Or a unit that is located at the place of the actual business of the company.
Summary
These are the main nuances of working with forms P-4 and P-4 (NZ). We examined how the P-4 is completed. Instructions for completing this form are reflected in a separate Order of Rosstat. The same source of law contains rules governing work with another similar form - P-4 (NZ), which reflects statistics on part-time employment of specialists.
Submitting P-4 form, depending on the size of the company, may be required, as we noted above, quarterly or monthly. In the second case, when working with document P-4, the quarterly instruction for filling out the corresponding source will, in principle, be the same as in the case of submitting the form to the statistics monthly.
The structure of both types of reporting documents reflects similar data types. However, it is undesirable to based on the provisions of the regulatory legal acts governing the work with the P-4 (NZ) form fill out the P-4. Instructions for completing each source should be used special. Again, it is important to have an up-to-date edition of one or another Rosstat Order. It is also possible that the agency will develop new regulations. It may well change the source itself - both P-4 (NZ) and the statistical form of P-4. Instructions for completing both documents may also appear completely different. Monitoring fresh changes in the legislation of the Russian Federation is an important task for the personnel officer.
An equally important aspect of compliance with the law regarding the regulation of reporting by employers is the timely provision of the reporting forms in question. It can be noted that the dates for sending them to Rosstat are indicated on the title pages, which is especially convenient for the specialist of the company responsible for reporting to the statistical agencies of the Russian Federation.