Many accountants have already heard that from October 1, 2022, a new report on employees who are not pensioners must be submitted to the employment service. Is it necessary to take it? If yes, then in what form? Where is the new report? Will the employment service accept a paper or electronic form? What is the deadline for submitting a new report? We will answer your questions and provide you with a sample of how to fill out the new report.
Where did the new report come from?
Starting with data for the third quarter of 2022, employers must submit a new employee report. This follows from the Letter of Rostrud of Russia dated July 25, 2022 No. 858-PR “On conducting quarterly monitoring of information about organizations (employers) and the number of employees of organizations that are not pensioners, as well as monthly monitoring of the implementation of measures to promote the employment of citizens of pre-retirement age.”
Thus, Rostrud begins to collect information about workers of pre-retirement age.
Also see “Responsibility is being introduced for refusal to hire people of pre-retirement age.”
Reporting form
The final form of the report has not yet been approved, for now it will be necessary to submit it in the form recommended by regional employment services.
Employment Center report form. *xlsx file (Excel), file size 12 KB.
Employment Center report form. *xlsx file (Excel), file size 12 KB.
The report must indicate the name, INN and KPP of the employer, the number of employees who work in the organization and were fired in the last quarter, the age indicated above.
You will also need to provide the following information:
- The number of employees carrying out labor activities as of October 1, 2022 (columns 4, 5, 6).
- The number of employees carrying out labor activities as of the reporting date (columns 7, 8, 9).
- The number of employees who continued working after training, including those transferred to another area of work (column 10).
- The number of employees who stopped working during the reporting period (columns 11, 12, 13), including at the initiative of the employer (columns 14, 15, 16).
It is necessary to indicate those employed at the reporting date and those who stopped working in the organization during the reporting period.
Is this a mandatory report or not?
There are no provisions in Russian legislation regarding such a report. Therefore, this report cannot be regarded as mandatory.
However, the Federal Service for Labor and Employment reports that it must be submitted on the basis of decisions of the Government of the Russian Federation (clause 3 of section III of the protocol of the meeting of the Government of the Russian Federation dated June 14, 2022 No. 16, as well as for the purpose of executing the protocol decisions of the meeting in the Federal Labor Service and employment with the heads of executive authorities of the constituent entities of the Russian Federation exercising powers in the field of employment (protocol dated July 10, 2022 No. 1).
Who is required to submit a new employee report?
Some employment centers send targeted letters to employers asking them to fill out a report form - they have lists of organizations and individual entrepreneurs from whom they need to request a report.
However, due to the fact that it is not always possible to send a report form to the address for completion, employment services ask employers who have pre-retirement employees to send the information themselves.
| Comment by Elena Ilichkina, chief accountant of SOLAR SECURITY LLC: Currently, the current legislation does not establish an obligation to submit a report on employees of pre-retirement age and, as a result, does not provide for liability for failure to submit it. Letter of Rostrud dated July 25, 2018 No. 858-PR was issued “for the purpose of executing the protocol decisions of the meeting at the Federal Service for Labor and Employment”, is not a normative act, and has not been registered with the Ministry of Justice. The letter contains a request to organize quarterly monitoring of information. In some regions, employment centers selectively sent out letters asking for information, in others they notified legal entities by telephone, and in others they did not take any action. That is why today we can say that no one has the right to make claims against companies for this “report”. This argument is also supported by the following:
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What are the deadlines?
A new report will need to be submitted quarterly, starting with data as of 10/01/2018, no later than the 15th day of the month following the reporting one. It turns out that the first report must be submitted before October 15 .
However, we note that some employment centers ask you to submit your report earlier. For example, the Zlatoust employment center asks for a report to be submitted quarterly by the 1st day of the month following the reporting month.
What's happened?
Rostrud published and officially communicated to all employers, territorial branches and employment centers a letter dated July 25, 2018 No. 858-PR, which obliged all organizations and individual entrepreneurs using the labor of hired workers to report on employees of pre-retirement age.
The report must be submitted no later than the 15th day of the month following the reporting month, with information as of the end of the quarter. However, this date for submitting the report is already to Rostrud - therefore, employment centers set earlier dates, rush the submission of the report and insist that employers send reports before the end of 2022. For example, on the website of the Moscow Central Tax Office, the deadline for submitting the report is not January 15, but “the 3rd day of the month following the reporting month.” In this case, it is January 3, a non-working day - therefore, the employees of the central control center express their wish to receive the report before the New Year. In the letter, officials rely on the decision of the Government of the Russian Federation (clause 3 of Section III, minutes of the meeting of the Government of the Russian Federation dated June 14, 2018 No. 16), and the Ministry of Labor and Social Protection of the Russian Federation. The obligation to submit new reports on employees has been officially confirmed by Rostrud.
What to include in the report and how to fill it out: sample
The new report must indicate information about the number of employees:
- men born in 1959;
- women born in 1964.
Moreover, we note that the report will need to indicate both those working on the reporting date and those who ceased their working activities during the reporting period.
Also, in addition to the number of employees, the report must indicate the name of the company, its tax identification number and checkpoint.
The new report exclusively includes information on the number of employees. That is, you need to indicate the number of people. Personal data of employees (for example, full name and year of birth) does not need to be included in the report.
Let's assume that the company employs two men born in 1959 and one woman born in 1964. They operated during the 3rd quarter of 2018. Then a sample of filling out a new report will look like this:
Where to submit a report on employees of pre-retirement age
Information about pre-retirees can be sent in different ways: by e-mail, given in person, or sent a completed form by mail to regional employment centers.
It is more convenient to fill out the form in Excel and send it to the email of the regional office of the employment center. It is better to indicate the name of the company and the report in the subject line of the letter.
It is quite possible that in the near future the process of sending a report will be automated, and employers will be able to send information through their personal account on the employment service portal.
Confirmation of pre-retirement status
A document confirming the classification of an individual as a citizen of pre-retirement age is (Letter of the Ministry of Labor of the Russian Federation dated December 24, 2018 No. 161/10/P-9611):
- or a certificate issued by the territorial body of the Pension Fund of Russia;
- or the response of the Pension Fund to a request from the relevant authority (employment service, tax inspectorate, employer, etc.) regarding a specific citizen.
Method 1: paper
To obtain a certificate, a citizen must contact the territorial office of the Pension Fund of the Russian Federation with a corresponding request. It must indicate:
- personal data (full name, date of birth, SNILS);
- the organization to which the information will be submitted;
- method of sending information (by hand, by mail, etc.).
Information is sent to citizens:
- in case of submitting a request directly to the Pension Fund of Russia - no later than three working days from the date of registration of the request with the territorial body of the Pension Fund;
- when submitting a request in electronic form using the Internet (including the Unified Portal of State and Municipal Services) or through the Pension Fund website - in real time on the day of application.
Information is provided by territorial bodies of the Pension Fund of Russia free of charge.
The form of such a request was approved by Resolution of the Pension Fund Board of April 4, 2019 No. 206p.
Request from a citizen to provide information on classification as citizens of pre-retirement age
| Please provide information about your classification as citizens of pre-retirement age. Information about the insured person: Surname ______________________________________________________________ Name ___________________________________________________________________ Middle name (if available) ________________________________________________ Date of birth (DD.MM.YYYY) ___________________________________________ Insurance number (SNILS) ______-______-______ ___ Information required to provide (check as required): to the Federal Tax Service; to government bodies of the constituent entities of the Russian Federation in the field of promoting employment; to the employer. Please send information about your classification as a citizen of pre-retirement age to the following email address: _______________________________________________________________________ (citizen email address) Date of completion Signature of the citizen (his representative) "__" ____________ ____ of the year _______________________________ |
Below we provide a recommended sample of a certificate that individuals who apply to the Pension Fund with a corresponding request will receive.
| Information on classifying a citizen as a citizen of pre-retirement age As of ______________________________________________________________ Information about the citizen: Surname ______________________________________________________________ Name __________________________________________________________________ Middle name (if available) ________________________________________________ Date of Birth _________________________________________________________ Insurance number of an individual personal account _________________________ 1. To the category of citizens of pre-retirement age in accordance with Articles 391 and 407 of the Tax Code of the Russian Federation (a mark is made in the appropriate box): applies does not apply Date of reaching the age giving the right to a pension in accordance with the legislation of the Russian Federation in force as of December 31, 2018 ___________________________ The information has been issued for submission to the tax authority. 2. To the category of citizens of pre-retirement age in accordance with (a mark is made in the appropriate box): _______________________________________________________________________ (indicate as necessary: from Article 34.2 of the Law of the Russian Federation of April 19, 1991 No. 10321 “On Employment of the Population in the Russian Federation”, Article 185.1 of the Labor Code of the Russian Federation) applies does not apply Information issued to provide: _______________________________________________________________________ (indicate what is needed: to the executive body of state power of a constituent entity of the Russian Federation in the field of promoting employment, to the employer) The information is provided on the basis of information available to the Pension Fund of Russia, including individual (personalized) accounting information. Head (deputy head) territorial body Pension Fund of the Russian Federation _______________________ ___________________ _____________________________ (position) (signature) (initials, surname) |
Sanctions for employers
Article 144.1 was introduced into the Criminal Code of the Russian Federation by Law No. 352 of October 3, 2018. She threatens to punish those responsible for dismissing a pre-retirement worker, as well as for refusing to hire him. Liability is imposed in the form of a fine of up to 200 thousand rubles or in the amount of wages (or other income) of the perpetrator for one and a half years. You can also receive up to 360 hours of executive work.
Responsibility arises if a pre-retirement employee is fired or not hired unreasonably . Next, let's figure out what this means.
New quarterly report (Rostrud)
Rostrud, in letter No. 858-PR dated July 25, 2018, outlined the need for employers to submit an additional reporting form. As Rostrud indicated, the new report will become a quarterly monitoring tool from October 1, 2022.
The report reflects data on men and women of pre-retirement age of a certain year of birth:
- for male employees, the date of birth should be 1959;
- in relation to women, employees born in 1964 must be distinguished from the total number of personnel.
The report form can be downloaded from the regional websites of the employment service (for example, on the website of the Perm Employment Center).
