Filling out the statistical form p 4. Accounting info

Form P-4 is a form of the state statistical observation, it is provided to create a statistical dependence, analyze the current state Russian market labor. This form is called "Information on the number, wages and movement of workers", has the number 0606010 in the classifier of management documentation.

Fill this form must all legal entities (except for individual entrepreneurs, small businesses), regardless of the form of ownership, type economic activity, the number of employees. The frequency of filling out the form depends on the number of employees at the enterprise: if the total staff is up to 15 people, the completed form is submitted to the territorial body of the Federal Service state statistics quarterly; if the number of staff exceeds 15 people - then monthly. When filling out the title page, indicate the full and short (indicated in brackets) name of the enterprise according to constituent documents... In the column "Postal address" you should indicate legal address enterprises, postal code. If, in fact, the company is not located at the registration address, you must specify both addresses. You also need to indicate the OKPO code, which was assigned by the territorial agency of Rosstat. In the first section of the form, you must enter general information about the enterprise, the actual types of economic activity. In addition, you should indicate the number of employees, the hours worked, and the accrued salary. If for the reporting period the accrual wages was not carried out, this data is simply not indicated in the form. The average number of employees per month can be determined in the following way. Add up the daily payroll for the entire month, divide the amount received by the number of calendar days in the analyzed period. On the weekend, holidays the number of employees is taken equal to the previous working day. The payroll takes into account actually working employees, for certain reasons, absent employees, working owners. If staff unit works part-time, it is still taken into account in the payroll.

When filling in the time worked by employees, all hours actually worked should be taken into account (this includes holidays, weekends, overtime, business trip hours). It is not necessary to include the time of illness, vacations, participation in strikes, other cases of absence of employees at work. As for the accrued salary, it includes payment in cash, not cash, additional payments, allowances, bonuses, compensation payments, food, accommodation. A separate line indicates the remuneration of workers who work under the conditions of external part-time employment, payments of a social nature (for travel, treatment, employment, rest). The second section of the form is devoted to the use of working time by employees on the payroll. Information about unworked time is indicated for various reasons (for on their own, at the initiative of the administration of the enterprise). When filling out the third section of the form, you need to sanctify the issue of employee movement. In field " Hired workers»You need to indicate the number of employees who were hired this year. Count the number of dismissed in one figure, regardless of the reasons for the dismissal. At the same time, external part-time workers, military personnel, persons working under civil law contracts, women on maternity leave, students and entering educational institutions, persons on leave without pay are not included in the number of hired and retired workers.

Form P-4 should be submitted by the 15th day of the month following the reporting month.

Form P-4 (NZ) "Information on part-time employment and movement of workers" (approved by Rosstat Order No. 580 dated September 24, 2014) must be submitted by all organizations (except for small businesses), regardless of ownership and type of activity, if the average number more than 15 employees. Moreover, the calculation involves individuals who work part-time and on the basis of GPC contracts.

You can check whether your company needs to submit a P-4 (NZ) report using a special service of Rosstat.

Form P-4 (NZ) for 2016: free download

Form P-4 (NZ) can be downloaded free of charge in the ConsultantPlus system.

Form P-4 (NZ): instructions for filling out

When filling out the P-4 (NZ) form, you need to take into account some of the nuances:

if the organization has separate divisions, then the P-4 (NZ) form is filled out separately for each separate division, as well as for the parent organization (excluding these OP);
information is indicated in the report as a whole for the organization - without breakdown by type of activity;
if an employee was transferred to part-time work several times during the reporting quarter, then regardless of the number of transfers, this employee for the purposes of filling in P-4 (NZ) is counted only once as one person. This rule acts when filling in the lines of the report marked with "";
if an employee during the reporting quarter, for example, worked part-time for some time at the initiative of the employer, then by agreement between him and the employers, and then went on unpaid leave, then this employee is counted once. Moreover, the choice of line P-4 (NZ), in which this employee is taken into account, depends on where he spent more time during the quarter (at work with part-time at the initiative of the employer, at work with part-time by agreement of the parties or on vacation for your account).

More details about the procedure for filling out the P-4 (NZ) form can be found in the Instructions (Appendix No. 13 to Rosstat Order No. 580 of September 24, 2014).

P-4 (NZ): form checking

Before submitting the P-4 (NZ) form, it makes sense to check the correctness of its completion:

Report form P-4 (NZ): sample filling

We have provided a sample of filling out the P-4 (NZ) form

P-4 (NZ): methods of reporting

The organization has the right to choose one of the methods for submitting the P-4 (NZ) form to its territorial branch of Rosstat (TOGS):

On the paper	V in electronic format
1. Submit in person to the TOGS. This can be done by the head of the organization or its representative on the basis of an appropriate power of attorney.	1. Via telecommunication channels (TOGS)
2. Send by mail by registered mail with a list of attachments and return receipt	2. Through the Web-collection system (reporting without the participation of a special operator). Details of submitting statistical reports through this system can be found on the website of your TOGS in the "Electronic reporting" section (see, for example, the website of the Moscow TOGS)

You can find the contact details of your TOGS in ours.

Form P-4 (NZ): reporting deadlines

Form P-4 (NZ) is quarterly, and it must be submitted no later than the 8th day of the month following the reporting quarter. That is, for example, according to the results of the 4th quarter of 2016, P-4 (NZ) must be submitted no later than 01/09/2017 (January 8 - Sunday (

In addition to tax and accounting reports submitted to the Federal Tax Service, many enterprises and individual entrepreneurs are obliged to form and submit statistical documents to state bodies. Someone is supposed to submit one form per year, others have to draw up reports every month.

Such forms include P-4, which reflects indicators on the number of company personnel and their salaries. It must be handed over to Rosstat for both commercial and non-commercial organizations.

Filling out the 4-P (statistics) form raises some questions from the compilers. Before embarking on this process, it is important to familiarize yourself with the rules for its implementation and the requirements of the legislation.

From 2019 applied new form for drawing up the P-4 form. It was introduced by order of Rosstat of 2019 No. 379 in general composition with the other eight documents. It is necessary to apply the new report form from January or the first quarter, depending on the frequency established for the enterprise.

Form P-4 is one of the most common statistical reports. It provides information on the number of personnel of the enterprise and its salary. The document was adopted by order of Rosstat No. 580 of 2019. It contains the rules for preparing the report.

The 2019 report is drawn up according to the old form. For 2019, by order of Rosstat No. 379 of 2019, a new P-4 form was established. It is available in Appendix 7 to the order.

The document reflects the following information:

average number of employees;
the number of hours worked by the personnel;
the size of the payroll;
the amount of social payments made.

Who is obliged to take

Order No. 580 obliges everyone legal entities submit Form P-4 regardless of ownership and types of economic activity. Small organizations have become an exclusive category.

Even bankrupt enterprises in which bankruptcy proceedings are carried out should submit reports. Such entities are required to hand over P-4 prior to the completion of bankruptcy proceedings and registration of their official liquidation (clause 3 of Order 580).

If the company has separate subdivisions, the report is filled in for each of them and for the enterprise without taking them into account (clause 2 of Order 580).

A subdivision that is geographically distant from the head office of the company, from the location or location of which business activities are carried out in stationary workplaces, is considered to be detached. Stationary means workplace organized for a period longer than a month.

Attention! A separate subdivision is recognized as such, regardless of the fixation of this fact in the organizational and administrative or constituent documentation and on its authority.

The P-4 report is submitted by subdivisions, representative offices, branches of foreign companies operating in the Russian territory in the manner specified for enterprises (clause 4 of Order 580).

Terms and procedure for submission

The frequency of submission of the P-4 report depends on the number of employees in the company's staff: up to 15 people or more, including part-time workers and employees.

For organizations in which the average number of personnel exceeds the established limit, there is a requirement for monthly submission of the document. Companies with less than 15 employees must submit Form P-4 on a quarterly basis. In both cases, the deadline for submission is the 15th of the month following the reporting period.

Where do you need to provide

Report 4-P must be submitted to the territorial branch of Rosstat at the location of the company. For separate subdivisions, they are submitted to the Rosstat authorities at their location.

In the event that the company or its separate division does not carry out economic activity at the location, the report must be submitted at the place of actual work (clause 5 of Order 580).

Form P-4:

Step-by-step instructions and an example of filling out the 4-P form (statistics) for 2019

The P-4 report is drawn up in two stages: first, the title page is filled in, then the main table. It is recommended to use the template and the official instructions to ensure that the information is entered correctly.

The title page must reflect the following information required by clause 7 of Order 580:

Step-by-step instructions for filling out the document are given in Order 580.

After completing the title page, you must fill in the main table. Reflection is produced in the 4-P form average headcount staff.

employees performing external job functions;
persons working with the company under civil contracts;
all staff.

According to clause 76.7 of Order 580, each indicator is calculated and recorded in the report in the context of the types of activities that the company conducts, if there are several of them.

It is convenient to fill out the 4-P (statistics) form using the data provided annually to the tax service on the average headcount.

It is important to remember that the average number of employees working on a part-time basis is calculated similarly to the average number of employees working on reduced schedules. The average number of specialists working at an enterprise under civil law contracts is determined according to the methodology used to calculate all personnel.

Sample calculation of the average headcount of an enterprise

The average headcount (MCN) of personnel is calculated and reflected separately for the main staff of the company and other categories of employees.

The main composition for the calculation includes:

staff performing job duties on a part-time basis (the indicator is calculated in proportion to the time worked by the personnel);
persons who have missed work as a result of downtime, sick leave, on vacation;
workers who are on probationary periods;
home-based staff;
other categories.

The procedure for drawing up 4-P provides for the inclusion in the main staff and employees working internally. However, the indicators for this category have certain nuances. Wages are recorded in total volume at all established rates. However, the number of personnel is indicated only for the main place of work.

Information about wages

Columns 7-10 of the P-4 form are intended for entering information on wages in full.

They include:

awards given out;
funds paid on vacations;
payments in non-cash form;
compensation amounts for travel, meals, etc.

The report reflects all indicators of deductions provided for by law, including the amounts of income tax paid.

If there are payments of a non-monetary nature, the assessment of products, goods must be made at market value.

In the tenth column, in addition to payments under civil contracts, payment of compensations for vacations of dismissed workers, unused by them during work, is entered.

The eleventh column should show unpaid benefits from the FSS.

In Form 4-P, payments of a social nature include the following amounts:

payment for vouchers;
payment of benefits upon retirement of employees;
making insurance premiums under VHI contracts;
payment of severance pay to dismissed employees, including cases of staff reduction;
other.

When compiling a P-4 report, the main type of business of the company should be attributed to the personnel of the administration, accounting service and other similar structural divisions.

Sample of filling out the P-4 form:

Time worked

The amount of time worked by company personnel is indicated for the entire year. The unit of measurement for this indicator is man-hours.

The total amount includes the hours actually worked, taking into account:

overtime;
work on weekends and holidays (non-working) days;
business trips to fulfill official duties.

Hours are not taken into account:

downtime;
annual, educational and additional leaves;
diseases;
participation in strikes;
other cases specified in clause 84 of Order 428 of 2013.

Information on part-time employment and movement of workers

In addition to the P-4 report, many companies submit statistical forms in the P-4 (NZ) form. They reflect indicators of personnel movement and underemployment. The unified format of the document is established by the same order of Rosstat No. 580 of 2019.

P-4 (NZ) are leased by enterprises that do not belong to small business entities by virtue of the law, as well as organizations with an average number of staff over 15 people, including part-time workers and persons working under civil contracts.

The frequency of submission is quarterly. The deadline for delivery is the 10th, following the reporting period. Example: for the second quarter of 2019, the report will need to be submitted no later than July 10.

Form P-4 (NZ) reflects information on the number of the following categories of personnel:

part-time workers (according to two indicators: by agreement of the parties to labor relations and at the initiative of the management);
employees on leave without pay;
dismissed workers: by agreement with the employer, at their own request, to lay off, etc.

We will show you what the SZV-M form looks like for February 2019.

Once a quarter, companies submit reports to statistics in the form of P-4 (NZ). The procedure for filling out the report, the form and the ratio for checking P-4 (NZ) can be found in the article.

In the article:

Who submits form P-4 (NZ)
How to fill out the P-4 (NZ) form
How to check P-4 (NZ)
Responsibility for failure to submit reports

Form P-4 (NZ)- This is information about part-time employment and movement of workers. The form of the form was approved by the order of Rosstat dated 24.09.2014 No. 580. The same order introduced instructions on how to fill out the form P-4 (NZ).

This article you can download for free. Do not confuse this form with.

free download >>

The deadline for P 4 (NZ) is once a quarter, no later than the 8th day of the month after the reporting quarter. If the date falls on a weekend, then the deadline is shifted to the next working day. The deadlines for the delivery of P 4 (NZ) in 2016, see the table.

All companies, except for small ones, still fill out the form No. P-4 >>>

What to include in the P 4 (NZ) form

Form No. P-4 (PZ) reflects information on part-time employment and movement of workers. Namely, those who worked part-time. On line 01, indicate the number of employees on the payroll who worked part-time on the initiative of the employer. It is about employees who worked incompletely in the reporting quarter work time in accordance with article 74 of the Labor Code of the Russian Federation.

On line 02, indicate the number of employees who worked part-time as agreed by the parties. These are the people who work part-time or weekly in accordance with an employment contract. Or they were transferred to such a regime by their own consent (Article 93 of the Labor Code of the Russian Federation).

On line 03, indicate the number of employees who were idle due to the fault of the company or for reasons beyond the control of the company and the employee.

You can download the P 4 (NZ) form from the link at the end of the article.

This will include workers who were idle full-time for reasons depending on the employer (for example, you did not provide equipment, tools, did not provide the amount of work, etc.). And also due to an accident, interruption hot water, heat, electricity, natural disaster.

On line 05, indicate employees who are on vacation at their own expense.

In line 16, the number of employees who were on parental leave for a child under 1.5 years old is indicated, in line 17 - those who use parental leave for a child under three years old.

Women who are simultaneously on maternity leave with a child up to three years old and with a child up to one and a half years old are indicated on line 17.

Now let's move on to the information about the movement of workers. On line 06 indicate those who were hired in the reporting quarter (there is an order or order for employment transferred from other organizations or departments), 08 - retired (everyone who left the company on any grounds: termination of an employment contract, expiration of a fixed-term employment contracts, dismissal by agreement of the parties, upon conscription into the army or on military service, in connection with the transfer), vacancies - in line 13.

The number of hired and retired employees is calculated as a percentage of the payroll number of employees. The calculation is made on the basis of daily records of the payroll. Payroll - employees who worked under an employment contract and performed a permanent, temporary or seasonal work one day or more, as well as working owners of organizations who received wages in this organization.
Some employees are not included in the payroll:

Attached files

Form P-4 (NZ) and the procedure for filling out.doc

Form P-4 is intended for submission to statistics authorities of information on the number and wages of employees. In the article you will find a new P-4 form in 2018, instructions for filling out, as well as answers to questions - who should submit the P-4 form to Rosstat, which employees to include in average number.

Form P-4 is a report of organizations on the number and wages of employees. Since February 2018, the P-4 report must be submitted by new form approved by order.

Form P-4 "Information on the number and wages of employees" is submitted to their territorial branch of Rosstat (TOGS) by all organizations (commercial and non-commercial), regardless of the type of activity. This is the answer to frequent question accountants who submits the P-4 form to statistics.

Completion date for P-4 in 2018

The deadline for delivery of P-4 is no later than the 15th day after the reporting period.

Federal statistical observation form No. P-4 is handed over monthly to organizations that have an average number of employees of more than 15 people, including part-time workers and employees under civil law contracts.

If the number of employees is less than 15 people, organizations report on the P-4 form on a quarterly basis.

Ways of submitting form P-4

You can submit the P-4 form both on paper and in electronic form.

If the organization has chosen paper way, then the P-4 form can be submitted to the statistics by the head (authorized person) or sent by mail with a list of attachments and a receipt acknowledgment. In case of personal delivery of P-4 to the statistics department, the date of submission of the report will be the day of its transmission to Rosstat. If the report is sent by mail, the date of submission is the day the mail was sent.

If the accountant submits the P-4 form in electronic form, this can be done by sending a report on the TCS or through the Web-collection system, which can be found on the website of his TOGS. Date of submission of the report - the day of sending by TCS.

New form P-4 - statistics 2018: instructions for filling out

Instructions for filling out the Information on the number and wages of P-4 employees since 2018 have been approved by order.

Statistical reporting form P-4 consists of title page and a table, on the filling of which we will dwell. In columns 1-4, reflect the average number of employees for the reporting period. How to calculate the number for the P-4 form? Include in it:

the average number of key employees,
the average number of performers under civil law contracts. Such performers are taken into account during the entire period of the contract,
the average number of external part-timers. They are taken into account in proportion to the hours worked. To do this, the working hours of an external part-time worker are divided by the standard working hours for this position.

In columns 5 through 11, reflect the following indicators:

payroll of employees,
the amount of social payments;
number of man-hours worked. Calculation of man-hours in the P-4 form, include the hours actually worked by employees. Also consider overtime, holiday and weekend work.

Take into account the special rules for filling out the P-4 statistics form 2018:

If the organization has separate divisions, form P-4 must be filled out separately for each EP and for the organization itself, excluding divisions.
If the organization or its separate subdivision in the reporting period did not pay salaries and did not make other payments, form P-4 for this period must still be submitted, indicating data only on the number of personnel.

When filling out the report, count the man-hours worked in the same way for both main employees and part-time employees. And employees who worked part-time on the initiative of the employer are counted in the average headcount as whole units.

If a civil law contract has been concluded with an employee, reflect it in columns 1, 4, 7 and 10. If the employee is an external part-time employee and is concluded with him labor contract- in columns 1, 3, 6, 7, 9 and 11.

How to calculate the number for the P-4 form

To calculate the average number of employees per month, use the formula:

To calculate the average number of employees for a quarter, use the formula:

How to reflect part-time employees in the P-4 form

1. Determine the total number of person-days worked by such employees. To do this, divide the total number of man-hours worked into reporting month on the length of the working day, based on the length of the working week. For example, divide 40 hours by 8 hours (for a five-day work week) or 6.67 hours (for a six-day work week).

2. Determine the average number of part-time workers for the reporting month in terms of full-time employment. To do this, divide the person-days worked by the number of calendar working days in the reporting month. At the same time, for days of illness, vacation, absences (falling on working days according to the calendar), conditionally include hours for the previous working day in the number of man-hours worked (as opposed to the methodology adopted for recording the number of man-hours worked).

If you paid material aid to all employees, reflect it in the payroll (payroll) of employees on the payroll (column 8). Do not include in the data material assistance, which was issued for family reasons. Enter this amount in box 11.

Form P-4 statistics: an example and a sample of filling in 2018

Download a sample of filling out the P-4 form: statistics 2018

Free download of the blank form P-4.

The "Institute" organization is located in the city of Moscow. Data on the average number of employees of the organization at the end of November 2017 are presented in the table:

Numbers of the month	Average number of employees per month, people
Numbers of the month	Number of employees	Including not subject to inclusion in the average headcount	To be included in the average headcount

The average number of employees in November 2017 was:

727 people : 30 calendar days of the month = 24 people

How to calculate the number of man-hours when filling out the form No. P-4

Man-hour is a unit of work time that corresponds to the actual hour of work of one employee.

When filling out form No. P-4, the number of man-hours worked include the hours actually worked by employees, taking into account overtime and worked on holidays and weekends, both for the main job and part-time, including hours of work. That is, the number of man-hours worked is determined by summing up the hours that all employees worked both during the main working time and outside it. At the same time, the worked man-hours do not include:

the time spent by employees on annual, additional, educational leaves,
improving the qualifications of employees on the job,
disease,
just me;
hours of breaks for feeding the baby,
hours of reduction in the working hours of certain categories of employees who have been assigned reduced working hours,
time of participation in strikes,
other cases of absence of employees at work, regardless of whether their salary was retained or not.

Information on the number of hours actually worked is obtained from the timesheet.

Example of calculating the number of man-hours

The number of the payroll of the organization "Institute" - five people.

In November 2017 - 21 working days, the norm of working time for a 40-hour work week is 168 hours.

2 employees worked full time this month.

1 employee - 64 hours. He works part-time for 5 hours a day, on November 21-30 he was on sick leave, in connection with which he missed 8 working days or 40 working hours.

The organization also employs 1 external part-time... In November 2017, he worked 84 hours (21 working days x 4 hours).

The number of man-hours worked in November 2017 is:

payroll employees: 544 man-hours (168 h + 168 h + 144 h + 64 h);
external part-time workers: 84 man-hours.