Form No. MP-SP: information on the main performance indicators of a small enterprise

Every 5 years, Rosstat conducts continuous monitoring of the activities of small businesses. Between periods of continuous observation, statistical reporting is submitted upon request, that is, there are no common deadlines for all. But all individual entrepreneurs and organizations that belong to small and micro enterprises must report for 2021.

There are two different reports for this:

• MP-SP for legal entities and peasant farms;
• 1-entrepreneur for individual entrepreneur.

In this article we will figure out how to fill out and submit a report using the MP-sp form.

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Who should submit the form?

The MP-SP form is only for legal entities that are small or micro enterprises. Peasant farms also submit a report.

Let us remind you that small and micro-enterprises include organizations that meet the following criteria:

In 2021, the MP-SP form will be submitted to all legal entities that meet these requirements. Even if the organization did not operate for part of the reporting period, the form must be submitted in the standard manner.

Where to download the Rosstat MP-SP form, intended for submission in 2021

The MP-SP form was approved by Rosstat order No. 469 dated August 17, 2020.

You can download the MP-SP statistics form for 2021, which firms must send to Rosstat before April 1, 2021, from ConsultantPlus. Follow the link below and get a free trial access to K+:

ConsultantPlus experts have prepared a completed sample MP-SP form for 2021. Get trial access to K+ for free and proceed to the document.

Filling out the MP-sp form

The MP-SP form and instructions for filling it out were approved by Rosstat order No. 469 dated August 17, 2020. The report consists of three sections and a title page, we will analyze everything in order.

Important! If in 2021 the organization underwent a reorganization, the structure of the legal entity or the methodology for calculating indicators changed, then the data for 2021 must also be provided based on the new procedure.

Title page

Completing the cover page usually does not cause difficulties for respondents. It must indicate the name and postal address of the organization. But please note that if the actual address does not coincide with the legal one, you must indicate in the line the address where you are actually located and can receive correspondence.

In the code part, indicate your INN and OKPO code. You can take the code from the notice of assignment of the OKPO code posted on the Rosstat website.

Section 1. General information

In the first section, a legal entity needs to answer only 4 questions. At the same time, economic entities that did not operate in 2021 answer only one of them.

Question 1.1 asks whether you were active in 2020. If yes, place an "X" on line 01 and continue to fill out the form sequentially. If not, put an “X” in line 02 and go to the third section (lines 24-32).

In question 1.2, enter the number of months of 2020 in which you were active. Count even those where you worked at least one full day.

In question 1.3 , indicate at what address you conduct business. If there are two or more such addresses, choose the one that generated the most revenue in 2021, and if the revenue is the same, choose the address with the largest number of employees.

In question 1.4, place an “X” next to the tax system used in 2021.

Section 2. Key indicators

In question 2.1 you need to talk about the number of employees and salaries. The first table is filled with one decimal place.

On line 09, indicate the number of employees on average per year; to do this, add up the payroll, external part-time workers and employees on the GPA.

Line 10 shows the average number of employees. Let us remind you that it does not include employees on maternity leave, on maternity leave, those studying and entering an educational institution (if they took leave at their own expense), and employees on the State Duty. To calculate the average number of employees for a year, you need to sum up the average number of employees in each month and divide by 12. In turn, calculate the average number of employees for the month by summing the payroll on each day of the month and dividing the sum by the number of days in the month.

On line 11, reflect the accrued salary fund. It includes wages in cash and in kind, bonuses and rewards, vacation pay, compensation, food and accommodation. Show in the line all accrued amounts, take into account personal income tax and other deductions. The actual payment date is not affected.

On line 12, select from line 11 payroll and part-time employees. To do this, it is necessary to take into account that line 11 reflects the payment to employees on civil servants’ contracts, as well as the payment to non-paid persons with whom contracts have not been concluded.

On line 13, show the average number of employees for 2021. Consider it by analogy with line 09.

In question 2.2, indicate the number of research workers for 2021. These include employees with higher education who are professionally engaged in research and development or manage its implementation. The number of months worked does not affect accounting.

In question 2.3, you need to talk about revenue from sales as a whole for the legal entity (line 15), as well as for each type of economic activity that the company actually conducts (line 16). Exclude VAT, excise taxes and other mandatory payments from the calculation.

Line 15 should be equal to the sum of the values ​​for all free lines starting from 16. To fill out this line, use your reporting:

• for OSNO - income tax return;
• for the simplified tax system - a declaration according to the simplified tax system and KUDiR;
• for Unified Agricultural Tax - declaration on Unified Agricultural Tax;
• for UTII - according to primary accounting documentation, which reflects the cost of products sold.

Fill out column 3 on line 16 and the following in accordance with the list from OKVED2, which is posted on the Rosstat website.

In question 2.4 , from sales revenue for 2020 (line 15), highlight the cost of major and current repairs (excluding VAT), if you performed construction services not for your own needs, but under a contract or agreement. Reflect the cost on the basis of work acceptance documents.

In question 2.5 , from sales proceeds for 2020 (line 15), indicate the cost of construction or scientific and technical work, some of which was performed by other individuals and legal entities under a subcontract agreement.

In question 2.6, put an “X” in line 20 if in 2020 they provided services to the public and received payment from their consumers. A complete list of such services is given in the Guidelines.

In question 2.7 , line 22, if in 2021 you produced (shipped) new goods, works, services and (or) had costs for their development and implementation. New products are considered to be those that the company produces only starting in 2021 or has significantly improved in 2018-2020.

Section 3. Fixed assets and investments in fixed capital

In question 3.1, you need to show information about the availability of fixed assets and investments in them. The list of what relates to fixed assets within the MP-SP form is given in the Instructions. Line 24 reflects data on all fixed assets, and then separate types are distinguished from them: residential and non-residential buildings, structures, machinery and equipment, transport.

In column 3, reflect fixed assets at their original cost, taking into account its changes after revaluation, completion, modernization, additional equipment, reconstruction and partial liquidation. In column 4, show the availability of fixed assets at the end of 2021 at the residual book value, which is equal to the difference between the full book value and accumulated depreciation.

In question 3.2 from line 24 of column 5, highlight the cost of the acquisition and creation of fixed assets, which were made at the expense of the budget and separately from the federal budget.

In question 3.3 , indicate how many trucks, pickups, and vans your organization owns at the end of 2020. Consider employee drivers' own, leased, leased and personal vehicles.

Control ratios for MP-sp have not been approved. Therefore, check its correctness manually, sign it and send it to Rosstat.

MP-sp sample

How to fill out the MP-SP form for 2021

Filling out the MP-SP form for 2021 requires the work of a specialist from the reporting company with 4 sections of the document.

Section 1 provides basic information about the organization:

• date of commencement of the company’s commercial activities, its duration in 2020 (in months);
• company address;
• the presence or absence of changes in the composition of the company’s shareholders or its founders in 2016–2020;
• tax systems under which the company operated in 2020.

Section 2 of the MP-SP form records the main economic indicators of the enterprise:

• the average number of employees in 2021 (indicating separately the number of full-time employees), the total accrued wage fund, as well as its part spent on paying only full-time employees;
• average headcount in 2021;
• classified according to the categories given in the form, the costs of production and sale of goods, services and work;
• the cost of raw materials transferred for processing to third-party companies (if such operations were carried out);
• the presence or absence of the fact that the company provides any services to citizens as a supplier (intermediary);
• the presence or absence of import of any services by the company;
• the firm's total revenue in 2021 and 2021;
• the company’s revenue in 2021 and 2021, distributed by type of activity (indicating OKVED);
• the cost of construction and scientific and technical work performed by the company with the involvement of subcontractors;
• the presence or absence of the company’s implementation of technological, managerial or marketing innovations.

Section 3 of the MP-SP form reflects:

• the cost of tangible, intangible fixed assets of the company (as of the beginning, end of 2021);
• the volume of the company's investment in OS;
• the presence or absence of the company’s use of its own, leased, rented or hired drivers’ vehicles as of the end of 2020.

Section 4 of the MP-SP form indicates whether or not the company has received support from government agencies or municipal structures in the form of:

• Money;
• consultations;
• information;
• property;
• support in employee training.

Also in the section under consideration, a note is made whether the owner of the company or the person authorized to fill out the MP-SP form is aware of existing business support programs.

Responsibility for late delivery of MP-SP

For failure to submit the form or late submission, as well as for providing false information, an administrative fine is imposed (Article 13.19 of the Code of Administrative Offenses of the Russian Federation):

• for officials - from 10,000 to 20,000 rubles;
• for legal entities - from 20,000 to 70,000 rubles.

Please note that even if you have paid the fine, you still need to submit the form to Rosstat.

In some cases, statistical agencies can work directly with respondents who have evaded surrendering, by conducting a walk-through and calling. If the respondent submits a report based on the results of these activities, no penalties will be applied to him.

Deadlines and penalties

Statistics form MP SP is a one-time reporting. It is submitted either on paper or electronically before April 1 of the year following the reporting year at the place of registration of the company, regardless of the actual address.

In cases where an enterprise fails to complete and submit a statistical surveillance form for an MP joint venture on time, or when filling it out, incorrect data is indicated, administrative measures may be applied to it, in particular the provisions of Art. 13.19 Code of Administrative Offenses of the Russian Federation.

According to these standards, fines for the company start from 20,000 rubles. up to 70,000 rubles, for its responsible persons from 10,000 rubles. up to 20,000 rub. If this violation is repeated, the organization may be fined from 100,000 to 150,000 rubles, and officials - from 30,000 to 50,000 rubles.

How to pass MP-SP through Extern

The MP-SP form can be submitted electronically on the Rosstat website and on the State Services portal, as well as through Kontur.Extern. Kontur.Extern is an automated service that supports the submission of more than 300 reporting forms to Rosstat, does not require additional agreement, automatically updates the forms and checks them before sending. In addition, you will be able to submit reports to all regulatory authorities at once and correspond with them.

To start working with Externa, register with the service and issue an electronic signature. New users receive 3 months of service as a gift.

To submit reports to the FSGS, log in to the service and go to the “Rosstat” tab. Select the method of generating a report - upload a file or create a report in the system interface.

Extern will automatically check the form before submitting and notify you when Rosstat receives the report. Detailed instructions for submitting reports.

Step-by-step instructions for filling out the PM form

The procedure and rules for filling out the PM statistics report are simple. And here it is important not to make mistakes in the indicators themselves. And for this, we recommend using only the information contained in the documentation at the enterprise and the calculation formulas recommended by officials.

A couple more points: if an organization has branches or separate divisions, only the parent company reports, but passes it on to general information. The report is sent to the territorial authority at the place of registration of the legal entity, regardless of in which regions branches or separate divisions operate.

Step 1. Title page

At this stage there will be no difficulties. The person responsible for filling out enters the registration data about the enterprise into the PM form:

• full and short name;
• legal address;
• OKPO code.

Representatives of Rosstat recommend checking the OKPO code against notifications posted in the electronic system for collecting statistical information.

Step 2. Section 1

Another simple section is “Questionnaire”. To fill it out, you only need to answer the question whether the reporting company uses the simplified tax system. Answer options are 1 (yes) and 0 (no).

Step 3. Section 2

Section 2 of the form requires you to indicate the number of employees, their salaries and social benefits. There is a separate field for each indicator.

IMPORTANT!

Data for statistics in this and the next section are quarterly, and they are entered on an accrual basis.

Let's start with the average number. This indicator is calculated as an average, which includes all citizens who worked under an employment contract for at least 1 day in the reporting period, and the owners of the organization if they receive a salary. Not included in the PM form:

• external part-time workers - a separate line is provided for them;
• performers under GPC agreements;
• other citizens who do not receive a salary, although they are considered employees of the enterprise.

Read more: How to calculate the average number of employees

Let’s say that in our case the average number of employees is 20, there are no external part-time workers or employees on GPC contracts.

IMPORTANT!

It is allowed to indicate the indicator with one decimal place.

In lines 06–09, the statistics agency wants to see data on the wage fund on an accrual basis, broken down by employee. When calculating such data, it is necessary to consider all amounts before withholding income taxes, regardless of the source of financing and the period of their payment. All amounts are taken into account, including vacation pay, bonuses, food and accommodation, and non-monetary income, if such were paid to employees. The rules for calculating the salary fund are specified in detail in paragraphs. 2.2.8 – 2.2.8.10 of Order No. 22 of 01/23/2020.

Since in our example there are neither part-time workers nor employees under civil contracts, we fill out only lines 06 and 07.

The last line of section 3 requires you to indicate social benefits. These are all severance pay, lump sum payments and other social benefits that the employing organization is obliged to pay according to labor legislation and approved internal rules. A complete list of payments that do not need to be taken into account when filling out line 10 is indicated in paragraphs. 2.2.10 – 2.2.10.26 of Order No. 22 of 01/23/2020.

Let’s assume that in our case, social payments for January–December amounted to 100,000 rubles. We enter these numbers for statistics.

Step 4. Section 3

To fill out this section of the PM form to Rosstat, you will need financial statements, since it is necessary to enter such economic indicators as:

• how many goods of own production were shipped (line 11), including through the retail network (line 12);
• what volume of them is food (line 15);
• how many goods of non-own production were sold (line 13), including at retail (line 14);
• what are the investments in fixed capital (line 16), including at the expense of the budget (line 17).

What data should be taken into account and what data should not be shown, officials specified in detail in the rules approved by Order No. 22 of January 23, 2020. It provides not only general information on how to fill out PM reports in statistics in section 3, but also individual recommendations for enterprises depending on their field of activity. For example, budget organizations that enter into catering contracts should fill in line 11. But if the same organization receives services for free, then this line is not filled in.

Let’s assume that our respondent belongs to cultural organizations created by a commercial structure, therefore he shows data on lines 11 and 12, and these data completely coincide, since all services are provided through retail trade to the population. There are no investments this year.

Step 5. Section 4

Another section of the PM form for Rosstat, where you can’t do without accounting data. It requires you to indicate:

• man-hours worked (line 18);
• research expenses (line 19);
• expenses for the purchase of goods and real estate for resale (lines 20 and 22);
• the cost of sold real estate for resale (line 21).

If your organization, as in our example, does not spend money on research, buying and selling real estate and various goods for resale, lines 19–22 are left blank. All that remains is to fill in information about man-hours.

Read more: How to calculate man-hours

IMPORTANT!

Section 4 is filled out only based on the results of 4 quarters - for the year. If the company reports for a different period, you do not need to fill out anything.

Step 6. Sign the report

In a specially designated place, the PM form is signed by an authorized official. Leave contact information and set the date of sending to the statistics agency.