Form 3-F. Information about overdue wages

Form 3-F for Rosstat

In 2021, a new form of Form 3-F “Information on overdue wages” was put into effect by order of Rosstat dated July 24, 2020 No. 412. It also contains the rules for filling it out and submitting it.

Information is submitted in Form 3-F to the territorial body of Rosstat, depending on the location of the organization. Only legal entities are required to provide reporting. That is, individual entrepreneurs do not have to fill out this statistical form. In addition, small businesses are exempt from submitting these reports.

Form 3-F in 2021 is submitted by an organization only if there is an overdue debt in payment of wages to employees. If there are no overdue wages, then the company does not have the obligation to submit a 3-F statistical report.

Statistical reporting is completed and submitted by an official whom the head of the enterprise appoints responsible for this activity.

Find out for free what the consequences of delay or non-payment of wages are from the ConsultantPlus review.

Definition and purpose of the 3-F report

Employers sometimes delay or do not pay employees their earnings at all. But such situations do not remain illegal, since enterprises that are not small and individual entrepreneurs report to the Federal Statistics Service on this information by filling out the 3-F form.

What is form 3-F and why do you need it?

The form coded 3-F is intended for providing reporting information to Rosstat on delayed wages. Thus, the Federal Statistics Service monitors the internal economy of the company, as well as the working conditions of workers.

If there were no delays in payments to employees during the reporting period, then there is no need to report to Rosstat in Form 3-F. There is no zero report form for this.

For companies and other legal entities. persons fill out the form for each department, including the main office, separately. That is, if an enterprise has three additional offices, then together with the main one they submit 4 reports.

Who submits the form 3-F

The form must be filled out by all legal entities, with the exception of small enterprises. The types of activities of enterprises reporting the 3-F questionnaire are presented in the Instructions for filling out. The list of species is extensive and consistent with OKVED2.

The completed form is submitted to the nearest statistics department using various methods. The main thing in registration is the reliability of the information and timely submission of the report, since the latter is considered an administrative offense, which is punishable by a fine.

In addition to small businesses, individual entrepreneurs are also exempt from submitting a report on delayed wages.

The questionnaire includes a clause about outstanding debt, in this case to an employee, where the manager prescribes the total amount of debt to workers for the reporting period. This information is automatically sent to the Federal Tax Service, so it is more profitable for management to pay employees on time.

Step-by-step instructions for filling out the 3-F form (salary)

Before submitting the report, the respondent fills out form 3-F “Salaries on Detained Funds for Employees.” Despite the simplicity of the structure of the questionnaire, you need to be careful when filling out some points.

Basic rules for filling out the 3-F questionnaire

The 3-F salary form contains 2 sheets with one section - a title page and a subsequent table for entering data. The title page contains information about the respondent company, and the table contains information about overdue wages.

To fill out the form directly you need:

1. 3-F "Salary".
2. If the report is submitted in person or by Russian post, print it out.
3. Fill out the title page of the form.
4. Fill out the tabular part of the 3-F salary form.
5. Sign the form. Double check.
6. Send using the selected method.

If the form is filled out manually, then use a pen with blue, black or purple ink and write in printed characters. And if they are designed on a PC, then use the Courier New font and font size 16-18.

How to fill out the title page and table 3-F salary

3-F salary is a standard statistical report with a corresponding title. At the top of the sheet the respondent indicates the reporting period, below is the name and address of the company, as well as the division. The address is indicated by actual and postal address, including postal code. And in the tabular part - OKPO of the organization.

Next, fill out a questionnaire table, which consists of 4 types of overdue wages:

• for paid and unpaid employees;
• due to untimely receipt of money: from the federal budget, local and budgets of constituent entities of the Russian Federation;
• salary fund for the calendar month in which earned funds were paid;
• the number of employees and part-time workers to whom the company owes wages.

The last lines indicate overdue funds for 2021 and 2018, as well as unpaid money to laid-off or resigned employees.

Information is indicated in ruble equivalent in thousands of rubles without a decimal place, according to OK 015-94.

The total amount of debt due to late receipt of money from budgets is made up of lines 04, 05, 06. First, these amounts are written down in the corresponding lines, then the numbers are added up and indicated in the immediate column.

Filling out the 3-F form is not difficult, taking into account the fact that Rosstat Order No. 485 of 08/06/2018, which approved the form, contains instructions for filling out the form.

How and where to submit a report on Form 3-F (salary)

Statistical reporting is submitted to the Rosstat office located near the unit, for which the respondent submits a completed 3-F form with information about delayed wages. You can report to the Federal Statistics Service using various methods.

Report submission methods

The Federal Statistics Service provides companies with free software for generating reports in Form 3-F. You can submit your completed application in three ways:

• Personally. The respondent submits the 3-F form independently. After receiving the form, the Rosstat employee issues a receipt indicating the full name. the employee who received it, as well as the date of receipt of the questionnaire.
• Russian Post. The completed Form 3-F is sent by registered mail with a description of the envelope contents attached. Date the report was sent – ​​the date the letter was sent.
• E-mail, or via telecommunication channels (TCS). When reporting using this method, you need to generate a file in .XML format, which protects information from theft. The file can only be decrypted using the Rosstat program.

Sending a form via TKS requires knowledge of following the algorithm when saving the file. Errors in formatting are comparable to false information, which is punishable by a fine according to the Code of Administrative Offenses of the Russian Federation.

Rosstat also offers another way to electronically send reporting and statistical documentation - through the electronic document management system on the official website of the Federal Statistics Service in your personal account.

Instructions:

1. Log in to your personal account.
2. Find form 3-F and fill out the information.
3. Sign the document with an electronic digital signature (EDS).
4. Upload the 3-F salary file in .xml format into the system.
5. Send.

Upon receipt, employees will notify the company of receipt of the report within 5 business days. If errors are made when filling out the form, Rosstat will not accept the information and the document will have to be corrected within the specified period. In a positive case, employees also notify the respondent that they have received the report.

Where to submit a report on Form 3-F

The Federal Statistics Service has a single center for receiving statistical reports in each region. If the unit is located far from the receiving center, then it is more convenient to report by Russian Post or by TKS. Before sending a report in any way, you need to register with a single reception center.

The 3-F salary form is filled out for each additional office separately, as well as for the head office. For example, a company has a head office and 4 divisions. This organization submits 5 reports - one report for each branch.

Deadlines and penalties for late submission of reports

The 3-F report is submitted monthly the day after the end of the reporting period. For example, for January they report on information about wage arrears on February 1, and for June on July 1.

If the respondent enters false information, is late in submitting the questionnaire, or does not report, then according to the legislation of the Russian Federation he will be subject to a fine. So, according to Art. 13.19 of the Code of Administrative Offenses of the Russian Federation, in case of a primary violation a fine is charged:

• officials - 10,000-20,000 rubles;
• legal entities – 20,000-70,000 rubles.

For a secondary violation a large fine is imposed:

• officials - 30,000-50,000 rubles;
• legal entities – 100,000-150,000 rubles.

A timely report to Rosstat guarantees the absence of penalties, as well as unnecessary attention from the Federal Tax Service.

Changes in statistical reporting 3-F (salary) in 2018

In 2021, the content, rules for submitting and filling out the 3-F form have not changed. Only the dates in lines 09, 10, 11 have changed. These dates change every year according to the reporting calendar year. So, in the previous form, line 09 indicated the months for 2017, line 10 indicated the months for 2021. And the number of dismissed workers in line 11 indicated for 2021. Now:

• pp. 09 – 2021;
• pp. 10 – 2021;
• pp. 11 – 2021

The changes were approved by Rosstat Order No. 485 dated 08/06/2018, which contains the updated 3-F salary form.

Also in 2021, the procedure for calculating salaries has changed. Therefore, funds from the budget for wages may be delayed. In this regard, the Federal Statistics Service more carefully monitors the submission of the 3-F salary statistical report.

Otherwise, everything remains the same: one table for entering information about delayed wages, respondents submit the completed questionnaire monthly in the chosen way. False information, failure to submit or untimely report to Rosstat are punishable by a fine.

Source: https://NalogObzor.info/publ/opredelenie-i-naznacenie-otceta-3-f

What is the procedure for submitting a statistical report 3-F

Reporting is submitted to the territorial body of Rosstat at the location of the organization. If a legal entity has separate divisions in its structure: branches, representative offices and others, then it is obliged to submit a report:

• at the location of the parent organization - without data on separate divisions;
• at the location of each unit - information on each individual unit is included in each separate report.

Foreign companies that have branches and representative offices on the territory of the Russian Federation are included in those who submit 3-F on overdue arrears under the salary when overdue arrears in wages arise.

Temporarily idle organizations and bankrupt organizations are not exempt from submitting Form 3-F. They are obliged to provide it on a general basis.

Who should report to?

If, at the end of the billing period - month - the organization has arrears of wages to employees, it is necessary to report this to the territorial statistics department. Notify about debts using a special form 3-F.

3-F is a monthly report, but it must be submitted only to those companies that have accumulated wage arrears. If the organization paid the remuneration on time, there is no need to submit 3-F to statistics.

Salary debts are understood as funds accrued but not transferred on the payment date. The timing of payment of salaries is individual for each organization. The date of payment of the advance and final remuneration is determined by local regulations and an order of the institution. If employees do not receive money on the established payment date, an overdue debt arises. This debt is shown in the 3-F report.

Here is a list of those who submit 3-F about overdue debt on salary (Rosstat letter No. 07-07-2/2412-DR dated July 10, 2019):

1. Budgetary institutions from the spheres of education, healthcare, culture. The management bodies of sectoral budgetary organizations also report to Rosstat.
2. Autonomous institutions.
3. Commercial and non-profit companies.
4. Branches and separate divisions of legal entities.
5. Russian representative offices of foreign companies. Branches of foreign companies operating in the Russian Federation.
6. Enterprises that are temporarily not operating, but owe wages to employees.
7. Bankrupts with debts to employees. Organizations in respect of which bankruptcy proceedings have been opened.

Legal entities representing small businesses do not report on Form 3-F. Individual entrepreneurs also do not submit reports to Rosstat.

What is the responsibility for failure to submit a statistical form?

Responsibility for failure to provide statistical reporting is established by Article 13.19 of the Code of Administrative Offenses of the Russian Federation. It recognizes as a violation:

• failure to submit a report;
• submission of reports untimely;
• provision of false statistical data.

The fines are quite significant:

What is the deadline for submitting statistical form 3-F?

Form 3-F statistics for 2021 is monthly. The statistical reporting form must be submitted to Rosstat the next day after the reporting date. Thus, the due date is the first day of the month following the reporting month (for example, for January reports are submitted before February 1, for April - on the first working day after the May holidays).

You can submit a report on arrears of wages:

• on paper: the report is signed by the manager, if available, a stamp is affixed to it;
• in electronic form: the report is signed with an electronic digital signature and sent to Rosstat through a telecommunications operator.

Procedure for filling out the report

The form consists of two sheets:

1. Title page.
2. The tabular part in which the data is reflected.

On the title page when filling out Form 3-F the following is indicated:

• the period for which reporting is provided;
• name and postal address of the reporting organization;
• OKPO must be indicated in the tabular part of the title page.

The main part of the report consists of 11 lines. Instructions for form F-3 are given in the table:

Form F-3, sample filling

Procedure and sample for filling out form F-3 (nuances)

Form F-3 is submitted by employers who have wage arrears whose payment period has expired. Form F-3 every month to the local Rosstat office. Read more about the procedure for filling out this form further in the article.

What is the procedure for submitting Form F-3?

What is the liability for failure to submit the form?

What information is reflected in the report?

How to fill out form F-3?

Where can I get F-3 forms?

Results

What is the procedure for submitting Form F-3?

Form F-3 (or 3-F statistics) is submitted monthly by employers who violate the deadlines for paying wages to employees both on the payroll and on the unlisted staff, as well as individuals hired under civil contracts and external part-time workers.

Reporting is submitted by legal entities, with the exception of SMEs (small businesses), whose main activity is indicated in OKVED (OK 029-2007) under codes 01 (agriculture), 02.01.105 (forestry), 05 (fishing), 45 ( construction), 61-63, 70.32, 73, 80, 85, 90, 92.1–92.

5 or in sections C, D, E.

Subdivisions of foreign organizations operating in Russia and bankrupt companies where bankruptcy proceedings have been opened are not exempt from submitting Form 3-F. The specified statistical reporting is not submitted by individual entrepreneurs using hired labor.

The form is submitted as of the 1st day of the month following the one in which the overdue salary arrears arose; The report must be submitted no later than the next day.

The report is submitted to the regional body of Rosstat where the company is registered, and if the actual activity is carried out in another place, then the statistics department is selected on a territorial basis.

As for reporting separately by division, it is submitted at the location of the division or where it conducts its activities.

What is the liability for failure to submit the form?

Information about the presence of overdue wages is presented by officials authorized by the administration to do so. At the same time, for failure to submit this report in accordance with Art. 13.19 of the Code of Administrative Offenses of Russia, a fine in the range of 10,000–20,000 rubles is imposed on officials of the violating legal entity. and for the legal entity itself - 20,000–70,000 rubles.

What information is reflected in the report?

To calculate overdue debt, data on wages actually accrued but not paid on time (hereinafter referred to as Wages) are used. The deadline for paying the salary is established by law, and in some cases - in a collective or civil agreement.

The day from which the number of days of violation of the deadline for payment of the salary is calculated is the next day from the deadline for payment. It should be borne in mind that if the day of payment of the salary falls on a weekend, then the payment must be made the day before.

When filling out the report, all forms of accrued salary (including in kind) are taken into account, taking into account personal income tax and other deductions for both worked and unworked time.

Also taken into account are the obligations to pay compensation related to the working hours, bonuses, allowances/additional payments, one-time payments for incentive purposes, and systematic payments for accommodation/food.

It will be useful to study the procedure for transferring salary to a payment card - this is discussed in our article “Procedure for transferring salary to a bank card.”

How to fill out form F-3?

Instructions for filling out this report, as well as the current form of the document itself, are contained in Appendix No. 9 to Rosstat Order No. 357 dated August 3, 2015. In the document form, you must fill out the address part of the form and 11 proposed lines.

In the address part, the full name of the company is standardly filled in (abbreviated in brackets), and if the report is submitted for a separate division, then, in addition to its name, the legal entity to which it belongs should also be indicated. Next, you should indicate the actual postal address and OKPO code of the reporting company or division, if it has been delegated the authority to submit these reports.

Now let’s figure out what needs to be filled in the lines of the report:

You can learn about the contents of Form P-4 from our article “How to calculate the average number of employees?”

Where can I get F-3 forms?

In order not to get confused when filling out Form No. 3-F (after all, the report forms have changed annually for the last 3 years), we recommend using the completed sample. You can fill out the current Form 3-F on our website.

Results

Individual legal entities that, as of the reporting date, have arrears on accrued but unpaid wages on time, must submit a special report in Form No. 3-F. The report is submitted monthly to the regional branch of the statistics agency.

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Source: https://nalog-nalog.ru/statistika/poryadok_i_obrazec_zapolneniya_formy_f3_nyuansy/

Test relations

To control the correct completion of statistical form 3-F, Rosstat has established control ratios that are mandatory for how to fill out form 3-F “Information on overdue wages.” If at least one control ratio is not met, Rosstat will refuse to accept the report. The following ratios must be observed:

• page 02 gr. 3 ≤ page 01 gr. 3;
• page 03 gr. 3 ≤ page 01 gr. 3;
• page 03 gr. 3 = sum of lines 04, 05, 06 gr. 3;
• page 03 gr. 4 = sum of lines 04, 05, 06 gr. 4;
• each of the lines from 03 to 06 gr. 4 ≤ each of the lines from 03 to 06 gr. 3;
• page 07 gr. 3 > 0;
• page 07 gr. 3 ≥ page 02 gr. 3;
• if page 01 gr. 3 > 0, then pages 07 and 08 gr. 3 > 0;
• each of the lines 09, 10, 11 gr. 3 ≤ page 01 gr. 3;
• page 11 gr. 3 ≤ sum of lines 09 and 10 gr. 3;
• sum of lines 09 and 10 gr. 3 ≤ lines 01 gr. 3;
• lines 01, 02, 07, 08, 09, 10, 11 gr. 4 = 0.