Form 3-F (statistics) - who takes it and how to fill it out in 2022?

Form 3-F for Rosstat

Since 2022, a new form of Form 3-F “Information on overdue wages” has been put into effect by Order of Rosstat dated July 30, 2021 No. 457. It contains the rules for filling it out and submitting it. Previously, reporting was completed in accordance with the requirements of Rosstat Order No. 412 dated July 24, 2020.

IMPORTANT!

We use the form from Order No. 457 for reporting for 2022. That is, for January 2022 we are reporting in a new way.

Information is submitted in Form 3-F to the territorial body of Rosstat, depending on the location of the organization. The form itself indicates who provides 3-F to statistics and who is exempt from this obligation. Only legal entities are required to provide reporting. That is, individual entrepreneurs do not have to fill out this statistical form. In addition, small businesses are exempt from submitting these reports.

Form 3-F is submitted by the organization only if there is an overdue debt in payment of wages to employees. If there is no debt, the company does not have the obligation to submit 3-F to Rosstat.

Statistical reporting is completed and submitted by an official whom the head of the enterprise appoints responsible for this activity.

ConsultantPlus experts sorted out when form No. 3-F is optional. Use these instructions for free.

Sample form 3-F and procedure for filling it out

A valid report on wage arrears statistics consists of a title page, where the company details are indicated, and a sheet with reporting data. Amounts are entered in thousands of rubles, without decimal places. Here is an example of how to fill out Form 3-F for an organization that does not receive funds from the federal or municipal budgets:

• page 01 indicates the entire amount of wages not paid on time;
• on page 02 - the same amount for the last month;
• lines 03-06 are filled in by budgetary organizations;
• page 07 - wage fund in full;
• line 08 - number of employees to whom there is a debt;
• lines 09-10 - debt for previous years;
• page 11 - unpaid wages to dismissed employees.

For budget organizations, the filling rules are slightly different. Legal entities financed from budgets of any level fill out lines 03-06. More detailed instructions on the F-3 form and which organizations provide the reporting form to statistics on wage arrears, and how to fill it out, are contained in Appendix No. 8 to Rosstat Order No. 457 dated July 30, 2021.

What is the procedure for submitting a statistical report 3-F

Reporting is submitted to the territorial body of Rosstat at the location of the organization. If a legal entity has separate divisions in its structure: branches, representative offices and others, then it is obliged to submit a report:

• at the location of the parent organization - without data on separate divisions;
• at the location of each unit - each separate report includes information for each individual unit.

Foreign companies that have branches and representative offices on the territory of the Russian Federation are included in those who submit 3-F when overdue debts arise in the payment of wages to employees.

Temporarily idle organizations and bankrupt organizations are not exempt from submitting Form 3-F. They are obliged to provide it on a general basis.

Form 3-F. Information about overdue wages

Information in Form N 3-F is filled out as of the 1st day of each month and is submitted to the territorial body of Rosstat at its location on the next day after the reporting date by legal entities if there are overdue wages for employees (except for small businesses), main type whose activities fall into the following OKVED groups: agriculture, hunting and the provision of services in these areas (code 01); logging (code 02.01.1); fishing, fish farming and the provision of services in these areas (code 05); mining (Section C); manufacturing industries (section D); production and distribution of electricity, gas and water (section E); construction (code 45); activities of land transport (code 60); water transport activities (code 61); air and space transport activities (code 62); auxiliary and additional transport activities (code 63); real estate management (code 70.32); scientific research and development (code 73); education (code 80); healthcare and social services (code 85); collection of waste water, waste and similar activities (code 90); cultural activities related to the production, distribution and exhibition of films (code 92.1); radio and television broadcasting (code 92.2); entertainment and entertainment events (code 92.3); activities of news agencies (code 92.4); other activities in the field of culture (code 92.5).

If the educational, healthcare, and cultural authorities of the constituent entities of the Russian Federation and municipalities provide summary data on overdue wages for workers employed in the field of education, healthcare, and culture, the data is filled in for each type of activity.

The federal statistical observation form is also provided by branches, representative offices and divisions of foreign organizations operating on the territory of the Russian Federation in the manner established for legal entities.

Bankrupt organizations that have entered bankruptcy proceedings are not exempt from providing information in Form N 3-F. Only after the arbitration court has issued a ruling on the completion of bankruptcy proceedings and entry into the unified state register of legal entities of its liquidation (clause 3 of Article 149 of the Federal Law of October 26, 2002 N 127-FZ “On Insolvency (Bankruptcy)”) The debtor organization is considered liquidated and is exempt from providing information in Form N 3-F.

If a legal entity has separate divisions <1>, this form is filled out both for each separate division and for the legal entity without these separate divisions.

What is the responsibility for failure to submit a statistical form?

Responsibility for failure to provide statistical reporting is established by Article 13.19 of the Code of Administrative Offenses of the Russian Federation. It recognizes as a violation:

• failure to submit a report;
• submission of reports untimely;
• provision of false statistical data.

The fines are quite significant:

Responsibility for failure to submit Form 3-F

Failure to provide or send a report in violation of deadlines may result in fines:

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What is the deadline for submitting statistical form 3-F?

The 3-F statistics form for 2022 is monthly. The statistical reporting form must be submitted to Rosstat the next day after the reporting date. Thus, the deadline for submitting a report in Form 3-F to the statistical office is the first day of the month following the reporting month (for example, for January, reporting is submitted before February 1, for April - on the first working day after the May holidays).

You can submit a report on arrears of wages:

• on paper: the report is signed by the manager, if available, a stamp is affixed to it;
• in electronic form: the report is signed with an electronic digital signature and sent to Rosstat through a telecommunications operator.

Deadlines for submitting Form 3-F to statistical authorities

Form 3-F will be submitted to statistics monthly in 2022. Organizations must provide information in it as of the 1st day of each month. The document must be submitted to the statistical authorities on the next day after the reporting date, i.e., the 2nd day of each month. If the organization does not have overdue wages, there is no need to submit a report.

Business entities that ignored the requirements for the need to submit a 3-F statistical report will be held accountable. The amount of fines is determined in accordance with Art. 13.19 Code of Administrative Offenses of the Russian Federation. For a primary violation, the fine for the company will be from 20 to 70 thousand rubles, for a repeated violation – from 100 to 150 thousand rubles. Penalties are imposed in the following cases:

• the organization did not provide a report;
• the report was submitted, but late;
• The document contained inaccurate information.

Procedure for filling out the report

The filling instructions given in Rosstat Order No. 457 dated July 30, 2021 are quite brief. Use our instructions for filling out 3-F statistical reporting so as not to make mistakes in the indicators.

The form consists of two sheets:

1. Title page.
2. The tabular part in which the data is reflected.

On the title page when filling out Form 3-F the following is indicated:

• the period for which reporting is provided;
• name and postal address of the reporting organization;
• OKPO must be indicated in the tabular part of the title page.

The main part of the report consists of 11 lines. Instructions for Form 3-F are given in the table:

This is what a sample 3-F about overdue debt looks like:

How to fill out a report on Form 3-F

Detailed instructions for filling out the document can be found in Appendix No. 12 to Rosstat Order No. 404 dated July 15, 2019. Responsibility for filling it out is assigned by order of the head to a specific official.

Form 3-F statistics is filled out as follows:

• The title page indicates the reporting month and year, the name of the organization and its postal address, OKPO code.
• The second page contains a tabular section. Data must be provided as of the 1st day of the reporting month. A separate column displays information about salary arrears for fulfilling government orders and providing services to government agencies.

The debt includes not only information on full-time employees, but also on individual contractors, external part-time workers and dismissed employees.

Filling out the rows in the tabular section:

• Line No. 1 – the total amount of overdue wages and vacation pay to all employees (including part-time workers and dismissed employees), not repaid as of the reporting date. The amount is indicated taking into account personal income tax.
• Line No. 2 – the amount of debt that arose over the last month (for example, in February 2022, if the report is submitted as of 03/01/2020).
• Lines No. 3, 4, 5, 6 – displays the amount of debt, the reason for which was the untimely transfer of money from budgets of all levels.
• Line No. 7 – salary fund for the last calendar month. This indicator must coincide with the indicator indicated in the statistical report in form No. P-4.
• Line No. 8 – the number of employees to whom the legal entity has a debt reflected in line No. 1.
• Lines No. 9, 10 – the amount of debt for the months of 2022 and for earlier years, respectively.
• Line No. 11 – the amount of debt to dismissed employees included in line No. 1.

The completed Form 3-F is signed by the manager and the responsible person. Here you also need to indicate the telephone number and e-mail for communication, as well as the date the document was compiled.

Test relations

In order to control the correctness of filling out the 3-F statistical form, Rosstat has established control ratios that are mandatory for how to fill out the 3-F form “Information on overdue wages.” If at least one control ratio is not met, then Rosstat will refuse to accept the report. The following ratios must be observed:

• page 02 gr. 3 ≤ page 01 gr. 3;
• page 03 gr. 3 ≤ page 01 gr. 3;
• page 03 gr. 3 = sum of lines 04, 05, 06 gr. 3;
• page 03 gr. 4 = sum of lines 04, 05, 06 gr. 4;
• each of the lines from 03 to 06 gr. 4 ≤ each of the lines from 03 to 06 gr. 3;
• page 07 gr. 3 > 0;
• page 07 gr. 3 ≥ page 02 gr. 3;
• if page 01 gr. 3 > 0, then pages 07 and 08 gr. 3 > 0;
• each of the lines 09, 10, 11 gr. 3 ≤ page 01 gr. 3;
• page 11 gr. 3 ≤ sum of lines 09 and 10 gr. 3;
• sum of lines 09 and 10 gr. 3 ≤ lines 01 gr. 3;
• lines 01, 02, 07, 08, 09, 10, 11 gr. 4 = 0.

Who submits the 3-F report

Not everyone submits Form 3-F.

The first and main criterion for submitting a report is the fact that the employer owes wages to the staff. If you pay people’s salaries on time without violating the deadlines specified in the collective agreement, there is no need to submit 3-F with zero indicators.

Secondly, only companies that are not small enterprises must report salary debts to Rosstat.

Thirdly, the main activities of employers subject to supervision for arrears of wages relate to:

• logging;
• fishing and fish farming;
• mining;
• manufacturing industries;
• provision of electricity, gas and steam;
• air conditioning;
• water supply;
• drainage, organization of waste collection and disposal, elimination of pollution;
• construction;
• land and pipeline transport;
• water transport;
• air and space transport;
• warehousing and auxiliary transport activities;
• production of films, videos and television programs;
• television and radio broadcasting;
• other information services;
• management of real estate for a fee or on a contractual basis;
• scientific research and development;
• education;
• healthcare and social services;
• creativity, activities in the field of art and entertainment;
• activities of libraries, archives, museums and other cultural objects;
• activities in the field of recreation and entertainment.

If an organization conducts several types of activities, then 3-F means the one that accounts for the largest amount of gross value added.

Branches of Russian legal entities that actually work abroad do not have to report in Form 3-F. But foreign companies with representative offices in Russia are subject to state collection of information about salary debts.

Normative base

Order of Rosstat dated July 24, 2020 No. 412 “On approval of forms of federal statistical observation for organizing federal statistical observation of the number, conditions and remuneration of workers, the need of organizations for workers by professional groups”
Order of Rosstat dated 30.07.2021 No. 457 “On approval of forms of federal statistical observation for the organization of federal statistical observation of the number, conditions and remuneration of workers, the need of organizations for workers by professional groups, the composition of personnel of the state civil and municipal service"

Letter of Rosstat dated 01.10.2021 No. 3753/OG “On the deadlines for submitting statistical reporting” (together with the “Procedure for submitting federal statistical observation forms in accordance with Rosstat orders on approval of forms”)