Waybill (Bill of Lading). Form and sample of filling out form 1-T

Current regulatory framework

By Order of Rosstat No. 404 of July 15, 2021 (hereinafter referred to as the Order), updated reporting forms for business entities in Form 1-T were approved for the implementation of federal statistical surveillance. Statistics provide three independent reports with a similar designation:

• 1-T on the number and wages of employees (Appendix No. 1 to the Order);
• 1-T (working conditions) on working conditions and compensation for preferential categories of workers (Appendix No. 2 to the Order);
• 1-T (GMS) – on the number and wages of government employees (Appendix No. 5 to the Order).

According to clause 1 of the above Order No. 404, the new edition of the forms comes into effect from the final report for 2021. You will find a list of reporting forms sent to Rosstat in our article.

Who is obliged to take

The list of those who submit Form 1-T to statistics in 2021 depends on the main type of economic activity (OKVED). Organizations engaged in the following types of activities will have to provide information to territorial statistical offices:

• manufacturing industries;
• mining;
• agriculture and forestry, fishing, hunting and fish farming;
• production and distribution of energy resources, gas and water;
• construction and repair organizations;
• transport companies, carriers;
• providing communications.

The type of ownership and organizational and legal form do not play any role - you will still have to report. The only exception is made for small businesses, and when asked whether small businesses submit information on Form No. 1-T (working conditions), the answer is no: small businesses carrying out the above types of activities are exempt from submitting a report.

Find out more about reporting to Rosstat from the ConsultantPlus review.

to read.

What changed

In a literal sense, the new form of 1-T statistics, the form of which you can download below, has not changed fundamentally. A significant part of the updates are of a technical nature, but at the same time, a number of additional information items have appeared in the new form.

Let us define the amendments more specifically.

Form 1-T “Information on the number and wages of employees” (Appendix No. 1 to the Order):

• Line No. 14 “Unlisted employees” was excluded from the previously valid form;
• The procedure for indicating information on the accrued wage fund has been changed. Previously, this data was reflected in two columns - for payroll employees and external part-time workers. Now the information is indicated in more detail, in four columns:
• total amount of accrued wages for the enterprise (column 2),
• the amount of wages accrued to employees on the payroll /excluding external part-time workers/ (column 3),
• the amount of salary accrued to external part-time workers - filled in if there are any at the enterprise (column 4),
• the amount of wages accrued to persons not on the payroll and those who performed work under GPC contracts (column 5).
• The submission deadline for this statistical report has been changed. Previously, it was submitted to Statistics no later than January 20; now the deadline for its submission is January 30 after the reporting period.

Form 1-T of occupational statistics (working conditions) (Appendix No. 2 to the Order):

• The positioning of the list of respondents who must submit this report to the statistical authorities has changed. Previously, it was indicated in paragraph 1 of the explanations on the formation of a statistical report, now it is included in the header of the report form;
• The deadline for submitting the report has been changed. The previous requirement was “January 21 after the reporting period.” Now the more specific wording “January 21” has been applied.

Instructions for filling out the form

The use of forms and tables other than the unified form 1-T is unacceptable. In such a situation, the statistical authorities will not accept the report, and then the company will have to pay a fine.

According to the decision of Rosstat, the current instructions for filling out form 1-T working conditions are described in the same order No. 412 dated July 24, 2020. The document consists of three parts:

• a title page indicating the details of the reporting organization;
• the first section, which discloses information about the presence of harmful and dangerous factors;
• the second section, which provides information on the amounts of guarantees and compensation.

Let's consider the order of filling out each part.

Who takes 1-T statistics

The obligation to submit a 1-T report to Rosstat is assigned to all legal entities that did not submit form P-4 to statistics in the reporting year. The exception is small businesses - they are exempt from submitting this type of statistical reporting. Let us remind you that these include business entities that:

• the average headcount for the previous reporting period did not exceed 100 people (and for microenterprises this figure was reduced to 15 people);
• annual income amounted to no more than 800 million rubles. (for microenterprises – 120 million rubles).

Where is the form 1-Enterprise for 2020

On our website you can download:

• Form 1-Enterprise form used for 2021;

• a sample of the corresponding report for 2021, prepared by ConsultantPlus experts. To do this, get a free trial demo access to the K+ system using the link below:

For late delivery, the organization will be fined under Art. 13.19 Code of Administrative Offenses in the amount of up to 70,000 rubles. A fine is imposed not only on the company, but also on officials from 10,000 to 20,000 rubles. See here for details.

If your company did not operate in the reporting year, you need to pass zero or write a letter. Read about the nuances in the material “Should I submit zero reporting to Rosstat.”

Features of report generation

Filling out the 1-T statistical report form does not cause any particular difficulties. However, let us note the main points of the formation of the 1-T form (number and salary of employees):

• The average number of personnel in column 1 is indicated without taking into account external part-time workers and persons working under civil servants' agreements. It is determined by summing the average number for each month of the reporting year and dividing the resulting value by 12.
• The wage fund accrued for the reporting period is indicated in column 2 as the total amount for the company, and in columns 3, 4, 5 with a breakdown by group of employees. Includes both monetary and other types of remuneration for work, additional payments, allowances, compensation, bonuses (including one-time payments), systematic payments for food and accommodation.
• Column 6 indicates social payments not related to benefits from extra-budgetary funds (for treatment, recreation, travel, etc.).
• In column “A” on lines 03-10, the information indicated in line “01” is deciphered by type of activity (in the same order). The type of activity is prescribed according to OKVED codes.

Procedure for filling out the TTN

Form 1-T is drawn up (

waybill) for the transportation of goods by road separately for each consignee and separately for each trip. The TTN is issued by the shipper in four copies. All details must be filled out, and if there is no data to fill out, dashes are added. The first copy remains with the seller and is used to write off the cost of goods. The second is handed over by the driver to the buyer and is intended for receipt of goods. The third and fourth copies are transferred to the carrier. The third copy serves as the basis for settlements between the trucking company and the customer for the transportation of goods (in this case, the seller). The fourth is attached to the waybill and serves as the basis for recording transport work.

As follows from the Instructions for filling out, the TTN consists of two sections.

Section 1

A product section that defines the relationship between the shipper and the consignee. Moreover, for the first it serves as the basis for writing off inventory items, and for the second it is used for capitalization. In this section of the TTN, the exact details of the parties are indicated and all available information about the consignment of goods being shipped is filled in (name, quantity, type of packaging, number of pieces, weight, price and amount of the consignment).

Section 2

The transport section, which defines the relationship between shippers of motor transport customers and organizations that own motor vehicles that carried out the transportation of goods, and serves to record transport work and settlements of shippers or consignees with organizations that own motor vehicles for the services provided to them for the transportation of goods.

Based on Law 402-FZ, organizations have the right to use any forms of documentation, both unified and developed based on their own needs, to confirm completed transactions. An organization may use a unified form, modify it at its own discretion, or develop and approve a new form. The main thing is that the forms of the documents used meet all the requirements of Law 402-FZ and are approved for use by order or order of the manager.

Legal documents

• About accounting
• Law 402-FZ
• Resolution of the State Statistics Committee of the Russian Federation dated November 28, 1997 N 78
• Resolution of the State Statistics Committee of the Russian Federation dated November 28, 1997 N 78
• Article 785 of the Civil Code of the Russian Federation
• Order of the Ministry of Finance dated December 28, 2001 N 119n
• Article 252
• Art. 272 NK
• Article 171 of the Tax Code
• On state regulation of the production and turnover of ethyl alcohol

Form 1-T statistics: filling out and submitting a report

The 1-T statistical report can be generated by the responsible person manually or using a computer.

Submitting a report to the statistical authorities of the region where the business entity is registered can be done in the following ways:

• upon a personal visit by the inspector;
• using electronic communication systems (in this case, the document must be certified with a verified electronic signature);
• by sending a valuable letter by Russian Post with an inventory and notification.

To avoid errors when creating a document, use the sample for filling out Form 1-T (statistics). 2021 can be found below.

Filling rules

Instructions on how to fill out form 1 frames for statistics with updated content:

1. Fill out the title page. It provides general information about the organization.
2. Fill out the table showing data on employee training.
3. Sign the document with the manager or the person responsible for filling it out, indicate contacts for communication with the contractor.

Now let's take a closer look at how to fill out each part.

Title page

“Name of organization” - here you must indicate the full and abbreviated name of the enterprise submitting the report.

“Postal address” - here we indicate the legal address of the enterprise. It happens that the actual address of the company does not coincide with the registered address. In this case, you should also indicate your real address.

The code part consists of four columns. The first already indicates the established OKUD code for information about vocational training of workers. In the second column (OKPO code) you must enter the code assigned to the organization. The last two columns are used by departments. They indicate identification numbers.

Table design

Correct completion of Form 1 HR for 2021 requires compliance with the following rules:

• the report takes into account citizens who work under an employment contract;
• if an employee was sent for training more than once during the year, then information about him is indicated in the report once;
• only specialized education that corresponds to the company’s activities is taken into account, as well as training provided by the enterprise itself;
• an employee working part-time or registered as an internal part-time worker is counted in the document as one person;
• if the same employee was trained in different programs, then data about him is indicated in each line corresponding to the type of training;
• the employee carrying out labor activities under the GPA is not indicated in the report;
• a worker undergoing training in several specialties is indicated on the form (line “09”) once;
• the belonging of employees to one category or another (manager, specialist) is established based on the All-Russian Classifier (OKPDTR), which has been in force since 01/01/1996.

Let's look at the order in which the table is filled in for each row.

We certify the document

The document is certified by the employer. It is necessary to indicate his position and full name. The date of compilation, telephone number and email address of the company submitting it are also indicated.

Use the free statistical reporting calendar for 2021 to avoid missing reporting deadlines.