Form p 3 statistics instructions for filling out 2020

Along with tax reporting, enterprises must submit statistical reporting that allows Rosstat to obtain information about the structure and value of assets, reserves, and financial position of enterprises. In the article we will tell you how to prepare the P-3 form, sample filling, and provide a form for downloading.

A comparative analysis of indicators with the previous period provides the statistical body with information about trends in changes in the activities of the enterprise. Form P-3, starting from 2020, is presented on the form approved by the FSGS order No. 390 dated 05.08.2016. Starting from 2020, the form loses its relevance and will be presented on a new form.

Obligation to submit form P-3

Enterprises of all forms of ownership, the number of employees of which exceeds 15 people, are required to submit Form P-3 when carrying out sales. The number is determined based on the results of the previous year and is calculated according to the rules established by the statistical authorities. When calculating the number of employees, persons employed on a part-time basis, for a certain time, season, or executed under GPC agreements are taken into account.

Sales mean the sale of goods, provision of services to organizations or the public. The obligation also applies to foreign companies operating in the Russian Federation. Legal entities are exempt from the obligation to submit the form:

• Enterprises whose indicators allow the organization to be classified as small.
• State or municipal institutions.
• Banks and other financial and credit organizations.
• Insurance companies.
• Non-profit organizations that do not sell products or services.

Enterprises for which bankruptcy proceedings have been initiated must submit reports along with operating organizations. The obligation terminates upon liquidation and removal of the person from the register.

https://youtu.be/1qZDRzBBzXk

Who submits Form P-3 and when?

The obligation to submit the form is assigned to all legal entities carrying out sales (including foreign organizations operating in the Russian Federation and bankrupt companies). The procedure for submitting the form has undergone a number of changes. Rosstat Order No. 421 clarified the list of respondents required to report in Form P-3:

1. Every month, before the 28th day of the month following the reporting month, all legal entities that do not meet the following conditions.
2. Quarterly, no later than the 30th day of the month following the reporting period, organizations:

• which during the previous two years had an average number of employees of less than 15 people (including part-time workers and civil servants) and during this period the annual turnover did not exceed 800 million rubles;
• mining license holders; the number of employees and the volume of turnover do not matter;
• which were registered or reorganized in the current or previous year; The number of employees and the volume of turnover do not matter.

3. Annually no later than January 30 after the reporting period:

• federal state unitary enterprises;
• joint stock companies (except for SMP) that meet the following requirements: - their shares are in federal ownership; — during the previous two years, the average number of their employees was no more than 15 people; — during this period, the organization’s annual turnover does not exceed 800 million rubles.

Should not submit Form 3-P:

• small businesses (SMB);
• state and municipal institutions;
• banks;
• non-credit financial organizations.

A legal entity with separate divisions generates data on the organization as a whole.

Form submission deadlines

P-3 reporting is submitted to TOGS. Organizations that do not operate at their registered address provide statistical data at their actual location. The filing date is considered the day of submission to the territorial body, sending by mail or transmission in electronic form, confirmed by a report from the receiving party. There are deadlines for submitting the form:

• Every month, before the 28th day of the month following the reporting month, the first section is submitted.
• Quarterly, by the 30th day of the month following the reporting period, the report is submitted in full.

A date that falls on a non-working day is moved to the first working day. The form is signed by the person responsible for submitting data to the statistical authority on behalf of the organization. The head of the enterprise imposes an obligation in an order or job description of the responsible person.

Due dates in 2020

The statistical observation form P-3 is both monthly and quarterly. Therefore, there are two general deadlines for submitting form No. P-3 to statistics:

• monthly - no later than the 28th day of the month following the reporting month;
• quarterly - no later than the 30th day of the month following the reporting quarter;

Table 1. Deadlines for submitting form P-3 to statistics in 2020

Form representation methods

The enterprise has the right to independently choose the method of reporting. Several reporting methods are allowed:

• Representation by an authorized representative of the company in person. The document is submitted on paper. Used if you have time to visit the territorial office of Rosstat.
• By post. The shipment is accompanied by an inventory to confirm that Form P-3 was sent. Used when the territorial authority is remote or has access to the Internet.
• In electronic form, using an electronic signature to transfer data. The forms must contain a code assigned to identify the territorial authority. The transfer is made using an electronic digital signature certificate or specialized telecom operators. Used when there is no time to visit a territorial office or post office.

Each reporting method has advantages and disadvantages.

Features of filling out form P-3

Data from form P-3 are formed on the basis of synthetic accounting of the enterprise or financial statements. When filling out the data, the Instructions approved by Rosstat Order No. 498 dated October 26, 2015 are taken into account:

• Persons with separate branches generate data on all structures of the enterprise. Separate branches are understood as structures that have jobs created for a period of more than a month.
• Reporting is submitted at the location of the main enterprise and a separate division allocated to an independent balance sheet.
• In the data of the parent enterprise, which has separate divisions, they are presented without indicators of the subsidiary structure.
• The form requires you to indicate the organization’s use of the simplified tax system.
• Enterprises that partially do not operate during the reporting period must indicate the period of inactivity in the explanations of the form.

The full form of form P-3 consists of a title page and 4 sections. When submitting quarterly reports, all sections are required to be completed.

Instructions for filling out form P-4 statistics in 2020

Instructions for filling out form P-4 statistics in 2020 are in this article. Check your reporting in statistics and free form P 4.

Read in the article:

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Using Form P 4, legal entities report to Rosstat on the number of hired personnel and the salaries of employees. Statistical form P 4 for 2020 was updated in 2020 - both the form itself and the rules for filling it out.

Check all reports to the Federal Tax Service, Pension Fund and Social Insurance Fund online for free.

Statistics P 4 2020: who passes

Changes made to Form P 4 apply to those legal entities that report on it. These are Russian and foreign companies and their divisions. Only small enterprises did not have to change the operating rules, since they do not submit Form P 4 to Rosstat in 2018.

For late submission of Form P 4 or errors and inaccuracies in its preparation, fines may be imposed. Read about them in Table 1.

Table 1. Statistics P4 2020: sanctions

Form P4 statistics 2020: free download form

• Download the current form P 4.
• filling out form P 4.

Form P 4 statistics in 2020: what has changed

Starting from 2020, when drawing up Form P 4, the rules for determining the average number of employees have been clarified. There are three main innovations.

Innovation 1. It is allowed to fill out the indicator in column 2 about the average number of employees on the payroll with one decimal place.

For example, the average number of employees per month is calculated using the formula:

Example. Form P 4 statistics in 2020: calculation of the number of personnel

Symbol LLC has a five-day work schedule per week. In April, the cashier returned from maternity leave on the 13th. The accountant compiled a table for the calculation:

The average number of staff at Symbol for April after rounding is 18.2 (547 people / 30 days).

And the average number of employees per quarter is calculated using the formula:

Download the directory - who to include in the average headcount.

Innovation 2. It is prescribed to take into account in the average number of employees women who:

• took maternity or children's leave;
• receive benefits;
• work either at home or part-time.

Innovation 3. It is prescribed to count as whole units of employees working reduced hours:

• minors under 18 years of age;
• workers in hazardous conditions;
• disabled people of groups 1 and 2;
• women employed in rural areas;
• women employed in the Far North and similar regions;
• women taking breaks to feed their children.

Statistics P 4 2020: when to take it

The deadlines and frequency for reporting on statistical form P 4 for 2018 depend on the number of hired personnel of a particular company. Read more about the deadlines in Table 2.

Table 2. New form P 4 statistics 2018

Form P 4 statistics in 2020: where to submit

Depending on the specific situation, you need to report in Form P 4 to the territorial office of Rosstat:

• or by location;
• or at the place of actual activity.

Table 3. Form P 4 statistics in 2020

P 4 statistics 2020: instructions for filling out

In the quarterly reporting on form P 4, all fields are filled in, with columns 5 to 11 for the period from the beginning of the year. In monthly reporting according to form P 4, columns 1 to 4 and 7 to 10 indicate data for the month, and columns 5, 6 and 11 are not filled in.

https://youtu.be/WrhFvkSq_HQ

On the first sheet of form P 4, the indicators are filled out as follows:

• column A – type of business;
• Column B – OKVED2 code by type of business;
• column 1 – average number of employees;
• column 2 – lists without taking into account external part-time workers;
• column 3 – only external part-time workers;
• Column 4 – performers under GP agreements.

On the second sheet indicate in the columns:

• column 5 – man-hours for payroll workers;
• column 6 – man-hours for external part-time workers;
• column 7 – the amount of remuneration for the company as a whole;
• columns 8 – 10 – wages by categories of employees;
• Column 11 – the amount of social payments for the company as a whole.

Source: https://www.BuhSoft.ru/article/1219-instruktsiya-po-zapolneniyu-formy-p-4-statistika-v-godu

General information about the organization

The title part of the report contains general information about the enterprise. The name of the enterprise is indicated in full and, in brackets, in abbreviated form. The name must correspond to the constituent documents. The OKPO statistics code must be indicated on the title. When submitting reports, information about the address and actual location of the enterprise is provided. The data provided on the activities of a separate branch is accompanied by the name and address of the actual location.

The form presents comparative figures for the reporting and previous periods. When reorganizing the structure or changing the organizational form of an enterprise in one of the relevant periods, data must be presented according to the conditions of the reporting period. Additionally, explanations are provided for filling out the form in case of changes that occurred during the reporting period.

Filling out the P-2 form in 2019

Rosstat Order No. 414 dated July 18, 2020 approved a new form of the quarterly report P-2. The report form has not undergone significant changes, however, some changes have been made to the document.

The current quarterly form P-2 for 2020 can be viewed at the link.

The report on investments in non-financial assets, form P-2, consists of 3 sections:

1. Title page.
2. Section No. 1 “Investments in non-financial assets”.
3. Section No. 2 “Sources of investment”.

The title page indicates the period for which the report is produced, the name, postal address of the organization, as well as the code of the public classifier of enterprises and organizations (OKPO) of the organization providing statistical reporting. In addition, the title page indicates the deadline for submitting the document, the persons who are obliged to provide it, as well as responsibility for violating the procedure or deadline for submitting the report.

Section No. 1

Section No. 1 of the P-2 statistical report has not changed. As before, this report information reflects the amounts of investments in non-financial assets.

The table in section No. 1 is divided into specific blocks by type of investment:

1. Block from line 01 to line 16 includes investments in fixed capital . At the same time, lines 17 to 19 contain clarifying data from line 01 according to the All-Russian Classifier of Economic Activities.
2. The block from lines 20 to 22 includes information on investments in non-productive assets (purchase of land, contracts, leases, etc.).
3. A block of lines 23 and 24, separate from the table, contains information about expenses for the purchase of fixed assets from individuals and legal entities , as well as unfinished construction projects.

Section No. 2

As for section No. 2 of the P-2 statistical report, it is necessary to reflect data on investment sources. Section No. 2 is divided into 2 parts.

The first part includes information about the company’s own as well as borrowed funds.

The second part of section No. 2 of the statistical report of form P-2 was added based on Rosstat order No. 414 dated July 18, 2019.

According to the new rules, a table was added to section No. 2 of the report reflecting information about the contractors who performed the construction (reconstruction) of fixed assets indicated in lines 02 to 05 of section No. 1 of the P-2 report. The document confirming the specified information will be a certificate of the cost of the work performed.

At the end of the statistical report of form P-2, the data of the person authorized to provide this document (position, full name, signature), contact information (email address and contact telephone number), as well as the date of preparation of the document are indicated.

Procedure for filling out the statistical form

Form P-3 is filled out according to the data of the current reporting period (column 1) and the same period of time of the previous year (column 2).

Completes the information presented in Section 4 with information about the person responsible for submitting reports to the territorial statistics body. The position, full name, signature of the person, date of preparation and contact telephone number are indicated.

How to fill

The form includes a title page and four sections.

The title page indicates the basic data of the reporting company.

Section 1

The data in lines 01–02 must be equal to the same indicators indicated in the “Statement of Financial Results”.

Lines 03–12 should show accounts receivable. For each contract with a counterparty, the debt must be looked at separately.

Line 13 should show the total amount of accounts payable.

Lines 15–25 reflect data on types of accounts payable.

Separately, lines 26–27 show debt on loans and borrowings.

Section 2

This section shows the total amount of income and expenses. You only need to fill out the data once a quarter. All indicators correspond to the indicators of the same name from the “Report on Financial Results”.

In line 30 you need to reflect the amount of revenue excluding VAT. This indicator is considered similar to the “Revenue” indicator in the “Income Statement”.

Cost, selling and administrative expenses should be recorded in lines 31 and 32, respectively.

The result of the activity is shown in line 33.

A separate line (34) includes revenue from the sale of fixed assets.

Line 35 takes into account interest on the use of borrowed funds.

Section 3

The third section is completed once a quarter.

This section contains information on the types of current and non-current assets (lines 36–50).

Line 50a is completed on the annual form.

The indicators correspond to similar indicators in section 1 of the balance sheet.

Section 4

To be completed once a quarter.

The section contains information on goods shipped and services provided by country. To fill out the tabular part, you need to take selling prices, including VAT and other similar payments.

Complete instructions for filling out P-3

Please note that as of the January 2020 report, a new form is in effect.

> Information about the financial condition of the organization - form P-3

Form “P-3 statistics”: purpose

Instructions for filling out form P-3

Results

Common form filling mistakes

The data presented in Form P-3 may contain errors that lead to unreliable indicators.

Responsibility for violation of the procedure for submitting form P-3

If the deadlines for submission are violated, fines are imposed on the legal entity and the manager. Distortion of data submitted to Rosstat is also considered a violation. The legislation provides for Article 13.19 of the Administrative Code. Read also the article: → “Responsibility for tax offenses in 2020: fines, types.”

The amount of the fine ranges from 20 to 70 thousand rubles and from 10 to 20 thousand rubles for the head of the enterprise. If the violation is repeated, the fine increases.

The sanction for a repeated violation for an organization ranges from 100 to 150 thousand rubles, the punishment for officials ranges from 30 to 50 thousand rubles.