Form P-4 (NZ) is part of the statistical reporting forms that reflect information about the organization’s employees. And the P-4 (NZ) report has undergone changes since 2022. We describe in our article exactly which lines of the form are now filled out differently and what are the nuances for submitting the new form P-4 (NZ) from 2022 (you can download the form for free).
Also see:
- New form P-3 to Rosstat: form and sample filling from 2020
- How to fill out the new P-6 form for statistics in 2022: form and sample
What has changed in the P-4 (NZ) form since 2020
As was said, form P-4 (NZ) was included in the list of statistical reporting forms updated from 2022. The basis is Rosstat order No. 404 dated July 15, 2019. Appendix 6 to this order contains the form P-4 (NZ), which must be used starting with the report for the 1st quarter of 2022.
You can download the current form P-4 (NZ) for statistics for free from our website using the direct link here:
The changes made to the form did not affect the form, but the order of completion. Unlike previous years, in line 13, showing the total number of employees at the enterprise, it is now necessary to include those employees who are
- on sick leave for pregnancy and childbirth;
- on maternity leave.
Respondents of form P-4 (NZ)
Like other forms of statistical reporting, not all enterprises must submit Form P-4 (NZ).
Respondents to form P-4 (NZ) are:
Please note that membership in the SMP is determined in accordance with Federal Law dated July 24, 2007 No. 209-FZ.
As can be seen from the diagram, the obligation to submit form P-4 (NZ) does not depend on either the legal form or the type of economic activity of the organization.
Let us indicate some features in the order in which the organization submits Form P-4 (NZ):
- newly created organizations this year submit uniforms regardless of the average number of employees;
- separate divisions fill out a separate form, and the “head” fills out a separate form without taking into account the separate data;
- branches and representative offices of foreign companies operating in the Russian Federation submit Form P-4 (NZ) under general conditions.
How to submit a report on part-time employment P-4 (NZ) without stress and calls from Rosstat
In addition, from 2022, the updated quarterly form No. P-4 (NZ) “Information on part-time employment and movement of workers” must be used.
Information on underemployment and movement of workers (hereinafter referred to as report P-4 (NZ)) must be submitted by everyone who is not a small business. If your staff is less than 15 people, taking into account part-time workers and executors under GPC agreements, you do not need to submit reports (clause 75 of Rosstat order No. 772 dated November 22, 2017). The average number is calculated using the formula.
Formula for calculating the average number of employees per quarter
To calculate the average number of employees per month, you need to sum up the number for each calendar day of the month according to the time sheet and divide by the number of calendar days in the month.
EXAMPLE.
WILL BE NOT ENOUGH In the organization, the average number of employees in July is 13 people, in August - 17 people and in September - 11. The average number of employees for the third quarter is 14 people (13 + 17 + 12): 3 = 14. Indicators must be in whole numbers. In this example, the company does not have to submit a report to Rosstat, because the average number of employees per quarter does not exceed 15 people.
According to paragraph 2 of Rosstat Order No. 566 dated September 1, 2017 (hereinafter referred to as Order No. 566), the report for each separate division is filled out separately.
Dates for submitting the P-4 (NZ) report in 2020
Form P-4 (NZ) is submitted every quarter with quarterly data. The deadline for submission is indicated on the title page of the form - the 8th day after the reporting quarter.
Let’s put in the table the exact dates for submitting the report in Form P-4 (NZ) according to the deadlines in 2022.
| REPORTING PERIOD | DEADLINE: 2022 |
| 1st quarter 2022 | April 8, 2022 |
| 2nd quarter 2022 | July 8, 2022 |
| 3rd quarter 2022 | October 8, 2022 |
| 4th quarter 2022 | January 11, 2022 (estimated) |
Frequency and timing of reporting
The form must be submitted by the 15th day of the month following the reporting period. For example, P-4 for June must be submitted by July 15.
The frequency of delivery can be quarterly or monthly. At the end of each quarter, organizations report that over the previous two years:
- the average number of employees does not exceed 15 people (including civil servants and part-time workers);
- annual turnover does not exceed 800 million rubles.
Companies that do not comply with these conditions report monthly. Also, at the end of each month, P-4 must be submitted by owners of mining licenses and companies that were registered or reorganized in the current or previous year - in this case, the number of employees and turnover do not matter.
How to correctly reflect data in form P-4 (NZ)
In form P-4 (NZ) we are talking mainly about workers who work for various reasons in part-time conditions.
Title page
The title of form P-4 (NZ) is built on the same principle as the titles of other statistical reports. It contains all the necessary information on deadlines and frequency of delivery. In addition, there is a list of those who must submit this report.
The respondent needs to provide only a minimum of basic information about himself:
- Name;
- mailing address;
- OKPO code.
If the respondent does not have data to fill out the main table, he must fill out only the title page and leave the columns of the table empty.
Instead of a blank report, the respondent can send a corresponding explanatory letter to the territorial statistics body.
Main section
The rows of the section are filled with data for the reporting quarter, not on an accrual basis. In addition, the number of people in whole units is entered into the table.
Here is a table that deciphers filling out the lines of form P-4 (NZ) with some notes.
| LINE NUMBER | LINE NAME | NOTE |
| 01 | Number of payroll employees who worked part-time at the initiative of the employer | When filling out this line, you must rely on Art. 74 Labor Code of the Russian Federation |
| 02 | Number of payroll employees who worked part-time by agreement between the employee and the employer | Workers:
|
| 03 | The number of employees on the payroll who were idle due to the fault of the employer and for reasons beyond the control of the employer and employee | Reasons for downtime:
|
| 05 | The number of employees on the payroll who were granted leave without pay upon written application | This refers to vacations granted in accordance with Art. 128 of the Labor Code of the Russian Federation and with collective agreements |
| 06 | Number of hired employees on the payroll | – |
| 07 | – of which for additionally created jobs | The situation may arise during the expansion or reorganization of production |
| 08 | Number of retired employees on the payroll | The reason for the employee's departure can be any |
| 09 | – of which by agreement of the parties | – |
| 10 | – due to a reduction in the number of employees | – |
| 12 | - at your own request | – |
| 13 | Number of employees on payroll at the end of the reporting quarter | They also include persons on labor and child care leave. If an employee’s last day of work is the last day of the month, then it is included in line 08. They do not include part-time workers and GPA workers. |
| 14 | The number of required employees on the payroll for vacant positions at the end of the reporting quarter | – |
| 15 | Number of payroll employees scheduled for release in the next quarter | The line does not include those employees whose fixed-term employment contract ends or who retire in the next quarter |
| 16 | The number of women who are on maternity leave for up to 1.5 years at the end of the reporting quarter | It is women who are taken into account. That is, if it is not the mother, but another relative who is on care leave, then he is not shown in these lines. If a woman works part-time while on maternity leave, then she should be taken into account in line 02, and not in these |
| 17 | The number of women on maternity leave from 1.5 to 3 years at the end of the reporting quarter | |
| 20 | Number of employees employed on a rotational basis in the reporting quarter | – |
| 21 | The number of employees provided by other organizations in accordance with agreements between organizations for the provision of services (performance of work) | – |
| 22 | The number of employees provided to other organizations in accordance with agreements between organizations for the provision of services (performance of work) | – |
What to write in sections
On the title page of the P-4 (NZ) report form, type information about the period for which you are submitting the report - year and quarter. Next, enter the name of your company. First write it in full, then abbreviate it in brackets.
Please provide your company's mailing address. If the actual address does not coincide with the legal address, then write the actual postal address with a zip code. For separate structural divisions of the company, indicate the actual address of the branch with postal code. If you are filling out a report for a separate division, write down the name of the branch or separate structural division and the legal entity to which it belongs.
In the report sheet P-4 (NZ) with indicators, do not change the OKEI code - this is a unit of measurement. The report is submitted in relation to employees - people in the company, therefore whole units are indicated. Fill out all lines in relation to employees, not personnel procedures.
In lines 01–03
indicate the number of employees who worked part-time in the quarter. In the same lines, take into account part-time workers and part-time workers during the period of parental leave (clause 11 of the Instructions, approved by Order No. 566).
Line 04
– empty. Do not fill out or delete, it must remain blank on the approved form. You cannot change the form of the report for Rosstat, make additions or remove lines (clause 22 of order No. 566).
On line 05
indicate how many people took personal leave, not how many days of leave you provided to each employee. For example, if in the third quarter you twice granted unpaid leave to one employee and issued two orders for this, then enter the number 1 in line 05. If the same employee took leave at his own expense and worked part-time, take into account only one once in lines 01, 02 or 05, depending on whether he was on vacation longer or on part-time work (clause 14 of order No. 566).
On lines 06–12
write down how many employees were hired and fired. Indicate only data in the reporting quarter by payroll. The company's headcount includes all employees and owners of organizations receiving salaries from the company. The payroll does not include external part-time workers and performers under the GAP (clause 22 of Order No. 566).
On line 13
indicate the total number of employees of the company on the 30th or 31st day of the last month in the reporting quarter. Do not take into account personnel movements after the end of the quarter on the date of submission of the report to Rosstat; you will submit this information in the next report. Do not include in line 13 employees who left on the last day of the reporting quarter. Take these workers into account in line 08 (clause 22 of Order No. 566).
On line 14
list the new employees you plan to hire in the next quarter. In this case, it does not matter whether the staff unit is occupied or vacant (clause 23 of Order No. 566). That is, the indicator in this line does not necessarily have to coincide with the actual number of vacancies on staff.
On line 15
reflect how many company employees you plan to fire in the next quarter, no matter for what reason. In this indicator, do not include only workers whose employment contract is expiring and those who plan to retire in the next quarter (clause 24 of Order No. 566).
On lines 16 and 17
reflect the number of employees on maternity leave. If the father or other relatives took parental leave, do not take them into account in the report (clause 25 of Order No. 566). Women who work part-time or less than a week during maternity leave should be counted in line 02.
Lines 21 and 22
fill out on the basis of contracts for paid services or on outsourcing terms between organizations, and not with individuals (clause 27 of Order No. 566).
If during the quarter the company did not have a single personnel event that is taken into account in the P-4 (NZ) report, send a signed blank form or an official letter to the territorial office of Rosstat about the absence of indicators in the reporting period (clause 3 of Order No. 566). In an empty form, leave the lines blank and do not enter zeros.
An example of filling out form P-4 (NZ) in 2020
Let’s say LLC “Princip” is not a self-employed enterprise, and the number of employees is 50 people, of which 6 are part-time workers. Principle LLC must submit Form P-4 (NZ). The accountant or personnel entered the following data into Form P-4 (NZ) for the 1st quarter of 2022:
You can view and download a completed sample form P-4 (NZ) 2022 here:
EXAMPLE OF COMPLETING P-4 (NZ) IN 2022
Who submits the report on the number of employees and wages
Reporting on the number of employees and their wages is submitted by:
- representatives of medium and large businesses and their separate divisions;
- state organizations;
- temporarily non-working organizations - on a general basis, indicating from what time they have not been working;
- bankrupt organizations until a liquidation entry is made in the Unified State Register of Legal Entities.
We are relieved of the obligation to send form P-4 to the statistical authorities:
- individual entrepreneurs;
- small business representatives;
- public organizations;
- cooperatives.
IMPORTANT!
It is easy to verify the obligation to report to the employer on the Rosstat website using a special service. You need a tax identification number and the name of the organization.
From this it is clear how P-4 differs from P-4 (NZ) - in the composition of the reporting information and respondents.
