Form 1-T (annual)
The first report with the 1-T index is Form 1-T (annual), which provides information about the number of staff of the business entity and the salaries of employees. The document is submitted annually - before January 20 of the year following the reporting year.
Who submits Form 1-T to statistics in the version under consideration? The form is submitted to Rosstat by legal entities that:
- are large or medium-sized enterprises, but at the same time have a staff of no more than 15 people;
- received from Rosstat a proposal to fill out the form in question, instead of another statistical report - according to form P-4.
In turn, if such a proposal is not received, then instead of the 1-T (annual) report, the P-4 report is submitted.
When filling out the 1-T (annual) document, you need to keep in mind that:
- The report is submitted separately for the head office of the legal entity and for each of its separate divisions, if any.
This rule also applies to other forms of 1-T reporting.
- If the company did not pay wages to employees in the reporting year, then the report is submitted without indicating information about wages.
If there is at least some data on the report, it must be indicated. If there is no data, a zero report is submitted or an explanation is submitted to Rosstat regarding the lack of necessary indicators.
When to take it
Enterprises must submit a completed report on Form 1-T (working conditions) by 01/21/2020. Annual submission of Form 1-T is necessary due to possible changes in production, exceptions or the emergence of new harmful (hazardous) labor factors.
In Part 1 of Art. 13.19 of the Code of Administrative Offenses of the Russian Federation states that if the deadline for submitting a report to the territorial office of Rosstat is violated, a fine in the amount of:
- from 20,000 to 70,000 rubles. — for the organization;
- from 10,000 to 20,000 rub. - for its officials.
The same fine is provided in the following cases:
- failure to submit a report at all;
- providing false information.
Who provides statistical reporting form 1 and within what time frame?
This form is submitted once a year by all legal entities. persons with the exception of small businesses. Following the instructions for filling out, the due date is presented on the form itself (January 20 of the year following the reporting year). Organizations of any form of ownership, operating in different sectors of economic activity, report. Nevertheless, there are two criteria under which companies are required to submit annual statistics in Form 1-t:
- The number of employees of the company on average is less than 15 people (including external part-time workers and employees under GPC agreements);
- Organizations do not submit Form N P-4.
Moreover, if a company has several branches (representative offices), it is necessary to report both for the organization as a whole and for each OP at the place of their registration. Exemption from reporting is possible only in the event of liquidation of the company.
- In the address column, write the full name of the company, as stated in the Charter, and its abbreviation.
- The line below indicates the legal address of the company with the postal code.
- Part of the code specifies the OKPO assigned by Rosstat to the organization.
- On the second page of the form, line 01 reflects information about the organization as a whole, and 02-13 - in the context of each type of economic activity.
- The average headcount is found by summing the average headcount for all months and then dividing it by 12. In this case, the average headcount for a month is equal to the sum of the headcount for each day (including holidays and weekends), divided by the number of days in the month. Employees on maternity leave, employees under GPC contracts and external part-time workers are excluded from its composition.
- Columns 5 and 6 include all payments in favor of employees: cash forms of remuneration, compensation payments, remuneration in the form of goods, bonuses, one-time payments, accommodation payments, etc.
- The seventh column is dedicated to social. payments (benefits for vacation, travel, treatment).
The document must be certified by the responsible official. The final part of the table indicates his position, telephone number and postal address for communication.
The numbers that must match (the so-called “controls”) are presented in Table 1. When filling out 1-T, they are taken as guidelines by which you can check the correctness of the entered data.
Table 1. Control values
№ | Control values |
1 | (sum_{i=02}^{13} ) = line 01 (columns 4-7) |
2 | Line 14 in columns 4 and 6 = 0 |
3 | (sum_{i=01}^{14} ) = line 15 (columns 4-7) |
4 | Line 01 ≤ Line 15 (columns 5 and 7) |
5 | Line 14 ≤ Line 15 (columns 5 and 7) |
State bodies submit reports to local statistical bodies, called 1-T (GMS), the form of which is also presented in Order N 566. It reports the number of employees and personnel remuneration by their classification types.
Failure to submit a 1-T statistics report or the content of false data in it is an administrative violation and is punishable by fines.
This is a fairly simple document on 2 sheets, which requires care when filling it out. If errors or inaccuracies are made on the completed form, this may result in an administrative fine for providing incorrect information.
The form can be submitted to the appropriate authority either on paper or electronically.
When starting to prepare the 1-T statistics form (a sample of the form is given below), check the relevance of the order in accordance with which the form is filled out. If changes or additions were made to the order, indicate them on the left on the first page of the report under the order approval details.
Then fill out the column indicating the period for which reports are submitted.
The full name of the enterprise according to the constituent documents is written on the title page, and then the short name in brackets. In the next line “Postal address” enter the legal address with the zip code. It is also necessary to indicate the OKPO code, which was assigned by the territorial body of Rosstat.
Line no. | Filling rule |
0.1. | Persons who replaced the state. positions established by the Constitution of the Russian Federation, various Federal Laws and other regulations for the execution of the powers of government bodies. These are leadership positions (top officials) of the highest government bodies. authorities of the Russian Federation at the federal and regional levels. |
0.2. | Employees recognized as state civil servants on the basis of the Federal Law “On the State Civil Service of the Russian Federation” and the Register of Positions of the Federal State Civil Service |
0.3. | Law enforcement officers, prosecutors and investigative agencies |
0.4. | Other legal staff persons (excluding external part-time workers), not distributed among the above lines |
0.5. | Summarized number of positions based on the staffing table |
Columns 3 and 4 display information at the end of the period for which Form 1-T statistics is provided. Column 5 is filled in by summing the total number of employees and dividing the resulting figure by the number of days of the month of the reporting period. Column 6 indicates the accrued amounts of wages for the period of submission of the form. Column 7 indicates the amount of social payments.
The next document with index 1-T is form 1-T - working conditions. It reflects information about the conditions under which people work at the enterprise in terms of exposure to various harmful factors (according to the list of factors given in the report), as well as compensation for work in certain conditions.
The document is submitted by all legal entities larger than small enterprises that operate in such areas as:
- Agriculture;
- forestry;
- hunting;
- catching and breeding fish;
- mining;
- manufacturing industry;
- production and distribution of electricity, gas, steam, water (and wastewater disposal);
- air conditioning;
- waste disposal, pollution elimination;
- construction;
- transport, storage;
- information Technology;
- connection.
When filling out the form, please keep in mind that:
- If a particular employee is exposed to several harmful factors, then:
- in lines 03–13, the indicator increases by one opposite each of the influencing factors;
- in line 02 the indicator increases by one.
- Information about employees in hazardous working conditions is reflected in the report, even if these employees do not receive compensation.
The main source of data for filling out the form is documents reflecting the results of a special assessment of working conditions or a previously conducted certification.
How to submit form 1-T (working conditions)
This report is completed by legal entities - state and local authorities. The instructions for filling out the federal statistical observation form provide an exhaustive list of government entities at the federal and local levels, which, in accordance with the order, are responsible for submitting the 1-T statistics form.
If there are separate divisions, the statistical form is filled out for each of them separately, as well as for the legal entity as a whole.
Statistical information is provided to the territorial body of Rosstat by an official authorized by the head of the organization.
The fact is that form 1-T (prof) 2020 is required to be submitted only by those legal entities that are identified “as a result of a scientifically based sample of reporting units” (clause 1 of the Instructions for filling out the form). That is, this form is submitted by those organizations that were included in the statistical observation sample. In 2016, this is about 68 thousand “lucky” ones.
How to fill out certificate 1 about the number of employees?
Filling out the title page is easy. You must indicate on it (clause 1 of the Instructions for filling out the form):
- the full name of the organization followed by a short name in brackets;
- address of the organization, including the subject of the Russian Federation and the company location index. If the legal address and the actual address do not match, the actual address is indicated in the form;
- OPKO code assigned to the organization by Rosstat bodies.
All numerical indicators are reflected in section 1 of the form. This indicates the number of employees of the organization, broken down by position, as well as the need for employees to fill vacant positions.
The payroll must take into account persons working on the basis of employment contracts, including those performing temporary or seasonal work, as well as company owners who receive salaries in this organization. Workers registered for part-time work are counted as whole units, and internal part-time workers are counted only once for their main profession.
However, the payroll does not include:
- external part-time workers;
- persons with whom civil law contracts (CLA) have been concluded;
- women on maternity leave or child care leave;
- military personnel in the performance of military service duties (clause 2 of the Instructions for filling out the form).
When distributing vacancies available in an organization, as well as employees by professional groups (occupations), Rosstat recommends using the All-Russian Classifier of Occupations - OKZ (“OK 010-2014 (MSKZ-08), adopted and put into effect by Order of Rosstandart dated December 12, 2014 N 2020- st).
Document No. 1-T (GMS), sometimes erroneously called Form 1-T GSM, is submitted to Rosstat by state, municipal bodies and municipal election commissions. The deadline for submitting the document is January 15 of the year following the reporting year.
In the form of statistics 1-T in the variety in question, the following information is reflected:
- on current staffing positions at the end of the year;
- on the number of full-time employees;
- about accrued wages;
- about social payments.
When preparing the document, you need to keep in mind that:
- Part-time workers, contractors, and seconded workers are not taken into account when filling out the form.
- If an employee is transferred from one position to another during the year, then information about him is provided taking into account the characteristics of the position he occupies at the end of the year.
- Information for filling out data on the organization’s staffing indicators must be taken from the staffing table.
That is, if a person occupies a position outside the staffing table (as a rule, this situation arises during layoffs), then information about him is not included in the report.
Rules for filling out the report
The manager appoints someone responsible for drawing up the report. This function can be performed by an employee of the labor and wages department, a human resources specialist responsible for labor protection.
IMPORTANT! The report is drawn up in the form approved by order of Rosstat. Data provided to statistical authorities must be clear and correct. Information should cover all categories of workers, with the exception of women on maternity leave and persons on parental leave for up to three years.
Filling begins with the title page. In the required lines, you must indicate the reporting time period, the full name of the business entity, postal address, OKPO code.
The first section of the form is called “Working Conditions Status” and is a 13-line table. Report line 01 indicates the total number of personnel, with the exception of persons on maternity leave. Line 02 shows the number of employees working in a dangerous and harmful environment. Lines 03-13 contain information about the number of employees exposed to various types of harmful effects: chemical, biological factors, noise, vibration, radiation, etc.
ATTENTION! Persons under 18 years of age who work in hazardous working conditions are subject to separate registration. Their number is indicated in columns 3 and 4.
The second section is called “Guarantees and compensation provided to employees engaged in work with harmful and (or) dangerous working conditions.” The table contains lines from 20 to 31. Lines from 20 to 28 reflect information about employees who are entitled to additional paid leave, shortened working hours, preventive nutrition, increased wages, early retirement and other benefits. In line 29 you need to show the number of employees who have at least one type of guarantee specified in lines 20 to 28. Line 30 contains indicators of the total number of employees who are entitled to free work clothing. Of these, line 31 indicates the number of people employed in hazardous and hazardous production.
In section 2, column 4 shows the number of women separately. Column 5 reflects information about the guarantees provided in monetary terms.
Point 4 of the instructions for drawing up the 1-T report contains a table of tips for monitoring the accuracy of the data. For example, the indicators in line 02 must be greater than or equal to the indicators in each of the lines from 03 to 13.
Finally, you must indicate the position, full name, signature of the person responsible for providing primary statistical data, contact phone number, email address and date of preparation of the report.
Samples of form 1-T: a blank form, an example of a completed one.
Submitting form 1-T (professional): nuances
The document in question is submitted by all legal entities that, in terms of their economic indicators, are larger than small enterprises and operate in any areas except:
- finance;
- government controlled;
- ensuring the activities of the armed forces;
- related to social activities;
- related to the activities of extraterritorial organizations (UN, IMF, consular offices and other structures with foreign or international jurisdiction).
In the form of statistics 1-T in the variety in question, the following are reflected:
- indicators of the payroll number of employees by position from the list given in the form;
- number of vacancies for relevant positions.
In total, the form provides for more than 180 positions - from ordinary specialists to top managers.
Form 1-T-prof is submitted to Rosstat once every 2 years - on November 28. The indicators in the report are presented as of the reporting date.
The last time the document was submitted was in 2020 (according to the form approved by Rosstat order No. 325 dated July 5, 2016). It is expected that in the summer of 2020 Rosstat will publish a new edition of the document.
- The headcount is calculated only for employees with whom the company signed an employment contract.
- Contractors, external part-time workers, employees on maternity leave, and seconded military personnel are not included in the document.
- Part-time vacancies are shown in the report as full vacancies.
At the same time, vacant positions include (except for positions of dismissed workers and newly created positions) also positions of female workers on maternity leave. And if the company is not looking for third-party workers for vacant positions (counting on internal part-time workers), then such positions are not reflected in the form.
Rosstat has published four reporting documents with the 1-T index. All of them are united by the fact that they are rented out, as a rule, by larger enterprises than small ones. The main type of data reflected in the forms is information about personnel (working conditions, wages).
For failure to submit the form, a fine may be imposed (Article 13.19 of the Code of Administrative Offenses of the Russian Federation):
- for an organization in the amount of 20 to 70 thousand rubles;
- for officials - from 10 to 20 thousand rubles.
Report submission deadlines
By January 21, it is necessary to submit a 1-T report with indicators for the past year to the statistical authorities. Several options for submitting a report are acceptable:
- by email from your office desk;
- by registered mail;
- provide documents to the address of the statistics department.
Failure to comply with deadlines for submitting a report, providing false information, as well as refusal to submit a report are subject to an administrative offense. In this case, the company faces a fine of up to 70 thousand rubles, responsible officials - up to 20 thousand rubles (Article 13.19 of the Code of Administrative Offenses of the Russian Federation).