What salary reporting to file in 2022

What kind of salary reports are submitted?

Salary reports are submitted to four departments: the tax office, the Pension Fund, Social Insurance and Rosstat. The list of reports, deadlines and methods for submitting them depend on the organization’s staffing levels.

IMPORTANT!

There is no need to submit a separate report on the average number of employees in 2022. Until 2022, the form was submitted annually (until January 20) to the Federal Tax Service. But since 2022, information about the average number has been included in another tax report - the calculation of insurance premiums (Orders of the Federal Tax Service No. ED-7-11/, ED-7-11/ dated 10/15/2020). In addition, information about the average number of employees is also shown in other reports - in the 4-FSS calculation, statistical forms P-4 and P-4 (NZ).

We have prepared a table and deadlines for submitting wage reports in 2022 for employers:

Form form No. 57-T

The new report form is practically no different from the one that many employers have already submitted in 2022; it has undergone only minor changes: in column 6, primary vocational education was excluded, all other tables remained the same. Therefore, if the organization already has experience in filling out the report, there will be no difficulties with the updated form.

The reporting form consists of a title page and two sections:

1. Section I contains general information on the organization (number of employees and their wages for October 2022).
2. Section II contains data on individual employees.

From this report, Rosstat wants to learn about the professional composition of the organization’s employees and the level of remuneration for each specialist. The appendix to the Rosstat order contains instructions on report 57-T to statistics: officials took care of the sample respondents.

What's new in salary reporting 2022

Forms and instructions for filling out salary reports change periodically. In 2022, new forms 6-NDFL, RSV, statistical forms for 2022 were developed and approved. Main changes:

• The 6-NDFL calculation and the 2-NDFL report were combined. Certificates of income and tax amounts for individuals are submitted as part of 6-NDFL for the 4th quarter of the reporting period (Order No. ED-7-11/ dated 10/15/2020). This reporting format has been used since the report for 2022. These are not all changes: tax authorities have also changed the form of calculation itself. From 01/01/2022, report on a new form (Order of the Federal Tax Service No. ED-7-11/ dated 09/28/2021);
• The calculation of insurance premiums was also updated, twice. Starting from reporting for 2022, policyholders reported in a new way, with the inclusion in the report of information on the average number of employees (Order of the Federal Tax Service No. MMV-7-11 / dated 09.18.2019 as amended by Order No. ED-7-11 / dated 10.15.2020 ). And from the reporting for the 1st quarter of 2022, the DAM form changes again (Order of the Federal Tax Service No. ED-7-11 / dated 10/06/2021);
• The Pension Fund of Russia also changed the main reporting forms. From May 30, 2021, SZV-M should be sent on the form from the Resolution of the Board of the Pension Fund of the Russian Federation No. 103p dated April 15, 2021. And the SZV-TD was changed on 07/01/2021: the current form is enshrined in the Resolution of the Board of the Pension Fund of the Russian Federation No. 730p dated 12/25/2019;
• Rosstat also has new forms. For reporting for January and for the 1st quarter of 2022, fill out the forms from Order No. 457 of 07/30/2021;
• report to Rosstat only in electronic form (500-FZ dated December 30, 2020). From January 1, 2022, this procedure also applies to SMEs. According to the new rules, the file with statistical reporting is signed and sent by e-mail to the territorial office of the statistical agency.

ConsultantPlus experts have developed a practical guide to preparing interim financial statements in 2022. Use these instructions for free.

Payroll T-51 in 1C ZUP 3.0

Let's look at how the columns in Payroll T-51 are filled out.

The payslip contains fields that indicate: what has been accrued, what has been withheld, and the amount to be paid. According to the new methodology in 1C ZUP 3.0, the amount to be paid is filled in with the amounts actually paid. Having created a payout sheet in the 1C ZUP 3.0 program, the amount to be paid is determined. This amount goes into column 18 of the payslip and into the pay slips in the Amount to be paid section:

Columns 16 and 17 in Payroll T-51 are the balance at the beginning of the month. The fact that employees were overpaid or underpaid in the current month can be seen in Payroll T-51 for the next month:

The main request for the 1C ZUP 3.0 payroll program is that the user must make sure that everything that is accrued is paid. In 1C 8.3 Accounting 3.0, it is not clear from the accounting balance whether everything has been paid, because, for example, salaries for January are paid in February and at the beginning of the month there is a balance on account 70. By analyzing account 70, it is impossible to determine whether all employees were paid what accrued. Therefore, for 1C ZUP 3.0 they developed a “salary balance” mechanism. And this is convenient, because in 1C ZUP 3.0 you can see: if there is no debt, then everything has been done correctly.

Salary payments are discussed in more detail in the course on working in 1C 8.3 ZUP ed. 3.0.

What to submit to the tax office

The regulatory documents of the Federal Tax Service explain what to provide to the tax office for payroll - two calculations: 6-NDFL and calculation of insurance premiums. Both forms will be updated in 2022.

6-NDFL

The 6-NDFL calculation now includes certificates of income and tax amounts of an individual. The form, which is valid from 01/01/2022, that is, from reporting for the 4th quarter of 2022, was approved by Order of the Federal Tax Service No. ED-7-11/ dated 09/28/2021.

IMPORTANT!

Report 2-NDFL is no longer submitted. It was included in the calculation of the amounts of personal income tax calculated and withheld by the tax agent (KND 1151100). For the first time, a joint report will be submitted based on the results of 2022.

Deadlines for submitting 6-NDFL in 2022 by quarter:

• for the 4th quarter of 2022 - until 03/01/2022;
• for 1 sq. in 2022 - until 05/04/2022 (postponement from 04/30/2022, taking into account weekends and May holidays);
• for 2 - 08/01/2022 (rescheduled from 07/31/2022, Sundays);
• for 3 – 10/31/2022;
• for 4 sq. 2022 - until 03/01/2023.

For delays, tax authorities will fine you 1,000 rubles for each full and partial month of delay (Clause 1.2 of Article 126 of the Tax Code of the Russian Federation). In addition, the inspector has the right to block the violator’s accounts if the report is not submitted more than 20 days after the due date.

RSV

The orders of the Federal Tax Service provide the exact name of reporting to the Federal Tax Service on personal income tax and insurance premiums: 6-NDFL - KND 1151100, calculation of the amounts of personal income tax calculated and withheld by the tax agent, and RSV - KND 1151111, calculation of insurance premiums.

DAM is submitted quarterly, no later than the 30th day of the month following the reporting quarter. If the due date falls on a weekend, the deadline is moved to the next business day.

If the number of the policyholder’s employees is 10 people or more, the calculation must be submitted only in electronic form. If an employer employs less than 10 people, he has the right to choose the form of reporting - in paper or electronic form.

Here are the deadlines for wage reports in 2022 to the Federal Tax Service - quarterly calculations of insurance premiums:

• 2021 - 01/31/2022 (01/30/2022 falls on a Sunday);
• 1st quarter of 2022 - 05/04/2022 (postponement due to the May holidays, we report using a new form);
• 2nd quarter 2022 - 08/01/2022 (07/30/2022 falls on a Saturday);
• 3rd quarter 2022 - 10/31/2022 (10/30/2022 falls on a Sunday);
• 2022 - 01/30/2023.

Fines according to the DAM - from 5% to 30% of the amount of the contribution payable to the budget, but not less than 1000 rubles (Part 1 of Article 119 of the Tax Code of the Russian Federation).

Reports on taxes and contributions in 1C ZUP 3.0

Reports on taxes and contributions in 1C ZUP 3.0 are generated in the Section “Taxes and contributions – Reports on taxes and contributions”:

Time sheet in 1C 8.3 ZUP 3.0 - settings, filling procedure, discussed in the article “Working time sheet - example of filling in 1C ZUP 8.3”.

More details Monthly work in the program: advance and salary - full cycle from accruals to postings on the course on working in 1C 8.3 ZUP ed. 3.0.

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What to donate to funds

Accountants keep records of wages and submit reports to various funds. It is necessary to send a quarterly calculation to the Social Insurance Fund for accrued and paid insurance premiums for compulsory social insurance against industrial accidents and occupational diseases. The Pension Fund must provide monthly information about insured persons and the registered person’s work activities.

4-FSS

The 4-FSS calculation is submitted on the form from FSS Order No. 381 dated September 26, 2016, but they are going to update it. The reporting method depends on the average number of employees. If the policyholder employs more than 25 people, then reports are submitted only in electronic form. And if there are 25 or fewer people on staff, then the policyholder himself chooses whether to report to him on paper or electronically.

The table shows the deadlines for submitting the 4-FSS calculation to Social Insurance.

The fine for late or failure to submit 4-FSS is from 5% to 30% of the amount of insurance premiums for the last 3 months of the reporting period, but less than 1000 rubles (clause 1 of Article 26.30 of 125-FZ of July 24, 1998). Officials will pay from 300 to 500 rubles (Article 15.33 of the Code of Administrative Offenses of the Russian Federation).

SZV-M

The SZV-M form has been changed in 2022. To submit information about insured persons, use the form from Resolution of the Board of the Pension Fund of the Russian Federation No. 103p dated April 15, 2021.

All deadlines for submitting payroll accountant reports in 2022 to the Pension Fund of the Russian Federation in the SZV-M form are in the table. If the deadline falls on a weekend, report on the next business day.

Electronic reporting to the Pension Fund of Russia is mandatory for organizations with a staff of 25 people or more. If there are fewer employees, the policyholder has the right to choose the method of submitting the report independently.

SZV-TD

Information about the work activities of registered persons is not always submitted, but only in the case of personnel movements (hiring, dismissal, transfer to another position) and when an employee switches to an electronic work record book.

Report to the Pension Fund using the updated form from Resolution of the Board of the Pension Fund of the Russian Federation No. 730p dated December 25, 2019. Due date in 2022:

• upon dismissal or hiring of a new employee - maximum on the next working day after the issuance of the personnel order;
• when transferring to another position or submitting an application for ETC - until the 15th day of the month following the month of personnel change. In this case, the deadlines coincide with the SZV-M form.

SZV-STAZH

An annual report on the length of service of insured persons is submitted on the form from the Resolution of the Board of the Pension Fund of the Russian Federation No. 507p dated December 6, 2018. Due date 2022:

• for 2022 - until 03/01/2022;
• for 2022 - until 03/01/2023.

These are weekdays, postponing the delivery of SZV-STAZH in 2022-2023. not provided. Fines for failure to submit all pension reports are calculated for each insured person - 500 rubles per employee (Article 17 27-FZ of 04/01/1996). And officials will pay for late payments from 300 to 500 rubles (Article 15.33 of the Code of Administrative Offenses of the Russian Federation).

What to submit to Rosstat

Two mandatory wage reporting forms are sent to Rosstat - P-4 and P-4 (NZ). Other personnel forms are also submitted to statistics (57-T, 1-T, 1-cadres), but not all respondents are required to submit them. If you want to know the list of all reporting forms for 2022, check them by TIN in the special Rosstat service.

P-4

Information on the number and wages of employees is submitted monthly and quarterly. Every quarter, information is sent by employers with 15 or fewer employees.

The form must be submitted by the 15th day of the month following the reporting quarter. If the delivery day falls on a holiday or weekend, it is moved to the next working day.

Deadlines for 2022 by quarter:

• 4 sq. 2022 - until 01/17/2022;
• 1 sq. 2022 - until 04/15/2022;
• 2 sq. 2022 - until July 15, 2022;
• 3 sq. 2022 - until 10/17/2022;
• 4 sq. 2022 - until 01/16/2023.

If the average number of employees exceeds 15 people (16 or more employees), employers send monthly salary reports to Rosstat in 2022. The deadline for submission is the same - until the 15th day of the month following the reporting month.

Send both monthly and quarterly statistical reports P-4 using the form from Rosstat Order No. 457 dated July 30, 2021. But information for December 2022 and the 4th quarter of 2021 must be sent on the form that was in force during 2022 - from Order No. 412 of July 24, 2020.

P-4 (NZ)

Information on underemployment and movement of workers is transmitted to Rosstat quarterly - before the 8th day of the month following the reporting month. By analogy with form P-4, send reports for 2022 (starting from the 1st quarter of 2022) on the form from Order No. 457, and the final report for 2022 (4th quarter of 2021) - using the form from Order No. 412.

Deadlines for delivery of P-4 (NZ) in 2022 by quarter:

• IV 2022 - until 01/10/2022;
• I 2022 - until 04/08/2022;
• II 2022 - until 07/08/2022;
• III 2022 - until 10.10.2022;
• IV 2022 - until 01/09/2023.

For delays and failure to submit statistical reports, the respondent will pay a fine (Article 13.19 of the Code of Administrative Offenses of the Russian Federation). The penalty for officials will be from 10,000 to 20,000 rubles, for organizations - from 20,000 to 70,000 rubles for the first violation. For repeated violations, fines will increase: for officials - from 30,000 to 50,000 rubles, and for organizations - from 100,000 to 150,000 rubles.

Who must submit Form 57-T in 2022

All companies included in the statistical sample must report in Form No. 57-T. Any organization has the right to be included in it, regardless of its field of activity, with the exception of representatives of small businesses. Employers who are public organizations or operate in the following areas do not submit this form:

• finance;
• insurance business;
• government controlled;
• ensuring military security.

Rosstat is obliged to send an official notification to all legal entities included in the statistical sample about the need to submit a report and instructions for filling out statistical form 57-T in 2022. But just in case, check for yourself whether your company will have to submit this report: find out who submits it directly on the Rosstat website using a special service.