Who is required to submit Form P-4 in 2021
Federal observation form P-4 “Information on the number and wages of employees” and instructions for filling it out were approved by Rosstat Order No. 412 dated July 24, 2020 (hereinafter referred to as Order No. 412). Help
In 2022, respondents will use form P-4, approved by Rosstat order No. 457 dated July 30, 2021.
This form is submitted by legal entities of all forms of ownership and types of economic activity. The only exceptions are small businesses - they do not have to fill out P-4.
Check the OKVED codes of “your” individual entrepreneur and his contractors
If an organization has separate divisions, information is compiled for each of them plus for the organization without taking into account the “separates.”
Attention!
Sometimes structural divisions of a company (for example, retail facilities or communication stores) can be reflected as one EP. This is acceptable if they are all located within the boundaries of one municipal district, urban district, or intracity territory of Moscow, St. Petersburg or Sevastopol. If a separate division operates outside of Russia, information about it is not included in Form P-4.
Who must submit the ZP-social form in 2022
The ZP-social report is submitted by business entities providing social services in accordance with OKVED codes, which are given in Appendix No. 11 to Order No. 412. This responsibility is assigned only to legal entities of state and municipal forms of ownership.
OKVED codes in accordance with which social services are provided:
- 87.30 - care for disabled and elderly people with accommodation;
- 87.90 - other care activities with provision of accommodation;
- 88.10 – provision of social services to disabled people and the elderly without providing accommodation.
The ZP-social form is also submitted for all separate divisions. In this case, information about divisions does not need to be included in the report for the parent organization. The document should be submitted to the territorial division of Rosstat located at the place where the separate division operates.
In particular, the following business entities are required to submit the completed ZP-social form to the statistical authorities:
- boarding houses (boarding houses);
- psychoneurological boarding schools;
- gerontological centers;
- social rehabilitation centers;
- social shelters and hotels;
- social assistance centers, etc.
To clarify the need to submit a report in the ZP-social form, organizations can use the convenient service of Rosstat. Here it is enough to indicate the TIN, OKPO code or OGRN and the system will automatically display a personal list of statistical reporting forms. It is recommended to use this service regularly, since the composition of statistical reporting is inconsistent and Rosstat periodically changes the timing of its provision.
Deadlines for submitting form P-4 to statistics
Some respondents must submit the form monthly, no later than the 15th of the following month. These include organizations that:
- over the previous two years: the average number of employees (including part-time workers and those working under civil servants’ agreements) was more than 15 people; annual turnover - more than 800 million rubles;
- registration or reorganization took place in the current or previous year (number of personnel and turnover do not matter);
- there is a license for mining (the number of personnel and turnover do not matter).
Other respondents take P-4 quarterly - no later than April 15, July 15, October 15 of the current year and January 15 of the next year. These are commercial organizations that, over the previous two years: the average number of employees (including part-time employees and those working under GPC agreements) was 15 people or less; annual turnover - 800 million rubles. and less.
Important
Form P-4 must be sent to the territorial body of Rosstat at the place of actual activities of the organization or separate division. There is only one method of submission - via the Internet using an electronic signature (see “Statistical reporting can only be submitted via the Internet”).
Fill out and submit all reports to Rosstat using today’s current forms via the Internet
Deadlines for submitting the ZP-social form
The statistical report in the ZP-social form in 2022 must be submitted quarterly. The deadline for submission is indicated on the title page of the form - on the 10th day after the end of the reporting period. For failure to provide statistical reports, administrative measures will be applied to violators in accordance with Art. 13.19 Code of Administrative Offenses of the Russian Federation.
The report can be submitted on paper or in electronic format (with a qualified electronic signature). At the same time, the department emphasizes that the priority option is to provide the ZP-social form in electronic form. It should be noted that a statistical report must be submitted only if there is an observable phenomenon, otherwise it will not be provided.
For which categories of personnel do you need to submit information in the ZP-social form? When filling out the ZP-social, information on:
- heads of legal entities and their deputies;
- heads of structural divisions;
- teaching staff;
- doctors (except for dentists);
- social and scientific workers;
- middle and junior medical personnel;
- other employees.
Instructions for filling out form P-4
In addition to the instructions for filling out the form, approved by Order No. 412, you must be guided by one more document. It is also called “Instructions for filling out...”, but is dedicated to several statistical reporting forms, including P-4. These instructions were approved by Rosstat Order No. 711 dated November 27, 2019 (hereinafter referred to as Instructions No. 711; see “Rosstat approved new instructions for filling out forms”).
Paragraphs 76 - 79 of Instructions No. 711 provide an algorithm for calculating the average number of employees (this information is necessary for form P-4).
The average headcount includes everyone with whom an employment contract has been concluded. It is necessary to take into account those who are on vacation (except for some types of vacations), on a business trip or on sick leave. It is also necessary to take into account internal part-time workers.
Not included in the average headcount: women on maternity leave; persons who have taken parental leave (exception - if they work part-time or at home); external part-time workers; contractors who have entered into GPC agreements and a number of other categories (for more details, see “Crib sheet for calculating the average number of employees”).
Who submits the ZP-health form
They represent a form of organization owned by municipal and state property that provides health care services.
These are hospitals, clinics, dentistry, resorts and sanatoriums, forensic medical examination organizations, etc. The full list of types of organizations is approved in Appendix No. 9 to Rosstat Order 07/15/2019 404. Private medical organizations do not submit the form. The form must only be submitted if there is an observable event. If it is not there, you do not have to submit the report to Rosstat.
How to fill out form P-4 in 2021
Let's note a few of the most important points.
- If there are no indicators for the report, you need to fill out the title page, and do not put any zeros or dashes in the remaining sections.
- Information on the number of personnel, wages and hours worked should be indicated first for the organization as a whole (line 01 of the table), and then broken down by type of economic activity (lines 02 to 11).
- If the company has undergone a reorganization, or the structure or methodology for determining indicators has changed, then P-4 must be filled out taking into account the changes that have occurred. In case of transformation of an organization, its legal successor is obliged to submit information for the period from the beginning of the month in which the reorganization took place.
Fill out and submit Form P-4 online for free
Table
How to fill out individual information fields on Form P-4
| Field name | What to indicate |
| Name of reporting organization | For the company: full name according to the constituent documents, and then in brackets - the abbreviated name. For a separate division - the name of the EP and the organization to which it belongs |
| Mailing address | The subject of the Russian Federation and the legal address with an index are indicated. If the actual and legal addresses do not match, you need to enter the actual one. For OPs who do not have a legal address, indicate the postal address and zip code |
| Code | Organizations enter the OKPO code. Separate units put a TOSP identification number. You can download the code values on the Rosstat website |
| Number of man-hours worked... | Included:
Not included:
|
| Payroll Fund…. | Amounts of wages (including personal income tax and other deductions) accrued in the reporting period, regardless of the date of payment |
| Social payments | Taken into account:
Not taken into account:
|
Calculate your salary taking into account all current local and regional coefficients and allowances
Instructions on how to fill out form N ZP-social.
Enter the full and short name, address with index, OKPO coding, company type coding.
In gr. No. 1 enter information about the average wages of employees for the reporting period, in gr. No. 2 – the average number of part-time workers from outside (groups No. 1 and No. 2 are filled in with one decimal place).
The MSS is calculated in the same way as in the form No. ZP.
In gr. from No. 3 to No. 5 pay on an accrual basis for the work of full-time staff and part-time workers from outside.
Wages in gr. No. 3-No. 5 are the amounts of all payments by source of their receipt. According to gr. No. 6-No. 11 – wages for all personnel (from group No. 3) and wages for the labor of part-time workers from outside (from group No. 5) are distributed according to sources of income.
A full-time employee of a company working part-time internally is counted according to the main place of work, according to gr. No. 3 reflect wages taking into account combinations.
According to gr. No. 4 from gr. No. 3 prescribe wages for combinations within the company.
A full-time employee of a company on a civil contract with his own company is counted once at his main place.
SSC and the number of people combining work from outside (groups No. 1 and No. 2) and wages (groups No. 3 and No. 5) on page No. 01 correspond to form No. P-4.
In page No. 01 all employees of the company are entered.
Personnel with ranks are reflected in page No. 13 “Other personnel”.
The head of the company is entered on page No. 02.
In page No. 03 a deputy is added. manager, heads of the accounting department and human resources department.
Teachers are listed on page No. 04 if the company has a license to provide education. If there are no licenses for teachers, please see page No. 13 “Other personnel.”
To teachers in social institutions. protection include: social teacher, speech pathologist teacher, speech therapist teacher, educational psychologist, physical instructor. culture.
On page No. 05 from page No. 04 teachers are identified.
On page 06 all doctors are entered, taking into account doctors-heads of departments, offices, and laboratories.
On page 07 they add full-time social workers. workers.
On page 08, scientists are included.
Medium honey is added to page 10. compound.
On page 11 they introduce junior honey. composition: junior med. sister, sister-housekeeper, orderly.
On page 12 they include medical workers. institutions with higher education. The data is entered by the medical and social bureau. examination.
Page 13 reflects employees not listed on pages No. 02 to No. 12, including employees who have special jobs. titles, teachers without a license.
You can download the report form from the link, Appendix No. 4.
Where and how to submit the form
The form can be submitted in one of three ways:
- personally - by an official authorized to submit statistical reporting;
- by mail, by registered mail with an inventory;
- via the Internet, this possibility is noted in Order No. 781.
To simplify the procedure and comply with all the rules for electronic submission of the form, use an online service, such as Kontur.Accounting.
The form is submitted to the territorial body of Rosstat at the location, as well as to the relevant body according to affiliation, by legal entities subordinate to:
- to the local government body that manages the healthcare sector;
- to the executive body of the subject that carries out management in the field of healthcare;
- Ministry of Health of the Russian Federation.
All other organizations submit the form to the territorial body of Rosstat at their location and to their founder.
