Normative base
Order of Rosstat dated July 15, 2019 N 404 (as amended on July 24, 2020) “On approval of federal statistical observation forms for organizing federal statistical observation of the number, conditions and remuneration of workers, the need of organizations for workers by professional groups, the composition of state civil and municipal service"
Order of Rosstat dated 07/08/2020 N 365 "On approval of federal statistical observation forms for organizing federal statistical observation of the number and wage fund, additional professional education of state civil servants and municipal employees"
Order of the Ministry of Internal Affairs of Russia dated July 30, 2020 N 536
Law of the Russian Federation dated April 19, 1991 N 1032-1 (as amended on July 31, 2020) “On employment in the Russian Federation”
Federal Law of December 16, 2019 N 439-FZ “On amendments to the Labor Code of the Russian Federation regarding the generation of information about labor activity in electronic form”
Resolution of the Board of the Pension Fund of the Russian Federation dated December 7, 2016 N 1077p “On approval of the format of information for maintaining individual (personalized) records (form SZV-M)”
Resolution of the Board of the Pension Fund of the Russian Federation dated 01.02.2016 N 83p “On approval of the form “Information about insured persons”
Statistical reporting forms updated
Rosstat approved Order No. 404 dated July 15, 2019 (as amended on July 24, 2020), which since 2021 changes most statistical reporting forms filled out by HR departments. In 2021, the list of reports that a HR specialist makes has changed.
Once a year, starting with the report for 2021, you must submit updated data using the following forms:
- 1-T “Information on the number and wages of employees”;
- 1-T (working conditions) “Information on the state of working conditions and compensation for work with harmful and (or) dangerous working conditions”;
- 2-GS (ГЗ) “Information on additional professional education of federal state civil servants and state civil servants of the constituent entities of the Russian Federation” - becomes invalid as of the report for 2021 in accordance with Rosstat order No. 365 dated 07/08/2020;
- 2-MS “Information on additional professional education of municipal employees” - becomes invalid from the report for 2021 in accordance with Rosstat order No. 365 dated 07/08/2020;
- 1-T (GMS) “Information on the number and remuneration of employees of state bodies and local self-government bodies by personnel categories” - becomes invalid as of the report for 2021 in accordance with Rosstat order No. 365 dated 07/08/2020.
Quarterly, starting with the report for the first quarter of 2021, employers fill out and send personnel reports to Rosstat using updated forms:
- P-4 (NZ) “Information on underemployment and movement of workers”;
- Salary education “Information on the number and remuneration of employees in the education sector by personnel category”;
- ZP-science “Information on the number and remuneration of employees of organizations carrying out scientific research and development, by personnel category”;
- ZP-health “Information on the number and remuneration of healthcare workers by categories of personnel”;
- ZP-social “Information on the number and remuneration of workers in the social service sector by personnel category”;
- ZP-culture “Information on the number and remuneration of cultural workers by categories of personnel.”
Every month in 2021, employers are expected to provide data on new forms:
- 3-F “Information on overdue wages”;
- 1-PR “Information on the suspension (strike) and resumption of work of labor collectives”;
- P-4 “Information on the number and wages of employees.”
In addition, the order of Rosstat states that:
- Once every 2 years for odd-numbered years, you will have to submit Form 57-T “Information on wages of employees by profession and position.”
- Once every 3 years you will have to submit additionally:
- 1-GS “Information on the composition of employees holding government positions and positions in the state civil service, by gender, age, length of service in public service, education”;
- 1-MS “Information on the composition of employees filling municipal positions and municipal service positions, by gender, age, length of service in municipal service, education.”
Instructions and samples from ConsultantPlus experts will help you fill out all reports correctly. Use free access to the system to find and download what you need.
Reporting to the Pension Fund
Report on the form SZV-STAZH
Information about the insurance experience of insured persons in the SZV-STAZH form is an annual reporting form to the Pension Fund for employers.
Learn more about the SZV-STAZH report.
Report according to the SZV-M form
A report in the SZV-M form is a monthly reporting to the Pension Fund for employers. It must be taken starting in April 2021 (including for employees working under civil contract agreements).
More details about the SZV-M report.
Report in the SZV-TD form
In 2021, a new reporting form was introduced - SZV-TD. It contains information about work activities. It must be submitted upon dismissal, hiring or transfer of an employee.
Learn more about the SZV-TD report.
What reports need to be submitted now?
“One-time” HR reports in 2021
Ministry of Internal Affairs
Employers who have entered into or terminated an employment contract (GPC contract) with a foreign citizen are required to notify the migration department of the Ministry of Internal Affairs about this. Notice period: within 3 working days from the date of conclusion (termination) of the employment contract. The form of the document that must be sent to law enforcement agencies is established by Order of the Ministry of Internal Affairs No. 536 dated July 30, 2020.
Read more: On the procedure for labor relations with citizens of other states - in the section “Foreign workers”
Military registration and enlistment office
If a citizen liable for military service who is in the reserves is accepted into the organization, a corresponding notice must be sent to the military commissariat. In this case, the schedule for submitting reports to the HR officer is individual: you have 2 weeks from the date of hiring the new employee to prepare documents. A similar notice must be sent within the specified time frame if the employment contract with a person liable for military service is terminated (Appendix No. 9 to the methodological recommendations for maintaining military records in organizations, approved by the Russian Ministry of Defense on July 11, 2017). In addition, the law requires the transfer of information about changes in marital status, education, structural unit of the organization, position, place of residence or place of stay, and health status of an employee subject to military registration (Appendix No. 13).
Read more: Methodological recommendations for maintaining military records in organizations, approved by the Russian Ministry of Defense on July 11, 2017
Employment Service
If an organization is planning to be liquidated or a reduction in staff is being prepared, the first step is to notify the employment service. Deadline - no later than 2 months before the start of the relevant events. A period of 3 months is provided for cases where the closure of an organization will lead to mass layoffs of personnel. If an individual entrepreneur is liquidated, then it is necessary to notify about the upcoming closure no later than 2 weeks in advance.
In addition, it is necessary to transmit data to the employment service about the introduction of a part-time working day (shift) and (or) part-time working week and about the suspension of production. 3 days are given to prepare the information. This follows from Law No. 1032-1 of April 19, 1991 “On Employment in the Russian Federation”.
IMPORTANT!
The law obliges employers to report to the employment service in strictly defined cases - when liquidating an organization and reducing numbers or staff. In these cases, the employer sends a report to the CNZ no later than two months before the start of the procedures. If the reduction leads to mass layoffs, then reporting is required no later than three months in advance. In addition, the administration is obliged to report the introduction of a part-time working regime or in the event of a suspension of production - this information must be submitted within three working days after the decision is made (issuance of the order). Until recently, these provisions remained unshakable. On April 13, 2021, new temporary rules for the provision of information came into force (see Government Decree No. 486 of April 12, 2020). Now employers are required to report on liquidation, reduction in number or staff, and possible termination of employment contracts to the “Work in Russia” information system no later than the working day following the day the data included in such information is changed. These special temporary rules are in effect until 12/31/2020.
Read more: How to fill out the form for the number of employees on the “Work in Russia” portal
Rosstat
Since January 2021, the list of reports from the HR department to Rosstat has been supplemented with the monthly form 1-PR “Information on the suspension (strike) and resumption of work of labor collectives” (Appendix No. 14 to Order No. 404 dated July 15, 2019). But the sample includes organizations where strikes were held as a result of a collective labor dispute or the resumption of work by the labor collective (end of the strike). If such an event did not occur, there is no need to report.
HR reporting
It is better to assign the responsibility to fill out and submit reports to a specific employee. It is necessary to keep in mind that some reports are prepared by the HR department itself, and some together with the accounting department. This must be clearly defined in the order assigning the obligation to submit reports.
If there are employees, the employer, regardless of the form of ownership, is required to submit personnel reports. The formation of such reporting occurs in accordance with approved rules and regulations.
A career employee, as an official, bears administrative responsibility for submitting data/information to the following authorities: employment center, military registration and enlistment office, branch of the Pension Fund of the Russian Federation and the Social Insurance Fund (provides assistance in preparation, the main work is most often performed by the accounting department), territorial statistics service.
Main Directorate for Migration Issues of the Ministry of Internal Affairs of Russia
The Ministry of Internal Affairs must be reported in the following cases:
1. The company hired a foreigner under an employment contract or fired him. This must be reported to the territorial department of the Ministry of Internal Affairs on migration issues within three days from the date of conclusion or termination of the employment or civil law contract (Part 8, Article 13 of the Federal Law of July 25, 2002 No. 115-FZ). The notification form is contained in Appendix No. 20 of the Federal Migration Service of Russia dated June 28, 2010 No. 147; you can notify in person or by mail.
2. The foreign worker violated the terms of the contract (clause 7, clause 8, article 18 of Law No. 115-FZ). The form in which the notification is to be submitted and the deadline for submitting the document are not established.
3. A foreign worker left his place of work or place of residence without permission, for example, he left Russia and did not inform the employer about this (clause 8, clause 8, article 18 of Law No. 115-FZ). Moreover, it is necessary to notify not only the Ministry of Internal Affairs, but also the FSB. The notice period is also not established, but it is better to inform government authorities as soon as the employee stops showing up at work without good reason or answering phone calls, and the employer does not know where and how to find the employee.
Fine to an official (personnel officer) for failure to notify: from 35 to 50 thousand rubles. (Part 3 of Article 18.15 of the Code of Administrative Offenses of the Russian Federation). If the violation occurred in Moscow or St. Petersburg, the fine increases to an amount ranging from 35 to 70 thousand rubles.
IMPORTANT IN WORK
Regulatory acts have approved quite a lot of different forms: information on the number and wages of workers (1-T), information on the state of working conditions and compensation for work with harmful and (or) dangerous working conditions (1-T (working conditions)), information on the suspension (strike) and resumption of work of labor collectives (1-PR), information on advanced training and professional training of employees of organizations (1 personnel), etc. However, a personnel employee will not be responsible for all reports submitted to statistics, but only for those , for which he was appointed responsible.
Employment Service
1. On the availability of available jobs and vacant positions, as well as quotas for people with disabilities (clause 3 of Article 25 of the Law of the Russian Federation of April 19, 1991 No. 1032-1 “On employment in the Russian Federation”).
The form for submitting information about vacancies was approved by Order of the Ministry of Labor of Russia dated February 26, 2015 No. 125n. Term – monthly. The report includes information about the availability of vacant jobs, local acts that contain information about these jobs, and the fulfillment of the quota for disabled people. Some regions have their own reporting form.
2. That insolvency (bankruptcy) procedures are applied to the company; information on the implementation of activities for professional rehabilitation and promotion of employment of disabled people (clause 3 of article 25 of the Law of the Russian Federation of April 19, 1991 No. 1032-1 “On employment of the population in the Russian Federation”).
3. On the liquidation of an organization or termination of activities by an individual entrepreneur, reduction in the number or staff of employees and possible termination of employment contracts. A legal entity must notify two months in advance, an individual entrepreneur - two weeks in advance. If the decision to reduce the number or staff of employees may lead to mass layoffs - three months before the start of the relevant activities. The form of notification is arbitrary (Clause 2 of Article 25 of the Law of the Russian Federation of April 19, 1991 No. 1032-1 “On Employment of the Population in the Russian Federation”).
4. It is necessary to notify about the introduction of a part-time working day (shift) and (or) part-time working week, as well as when production is suspended, within three working days after the decision is made to carry out the relevant measures (paragraph 2, paragraph 2, article 25 of the Law of the Russian Federation dated April 19, 1991 No. 1032-1 “On employment in the Russian Federation”). The form of notification is arbitrary.
Fine to an official for failure to notify the employment service: from 300 to 500 rubles. (Article 19.7 of the Code of Administrative Offenses of the Russian Federation).
Monthly reports
Employment Service
Employers are required to inform the employment service every month before the 25th about the availability of available places (quota places for people with disabilities). There is no notification form, but there are still certain requirements.
Read more: How to draw up a report to the employment center on job quotas
Rosstat
The following are required to report monthly to the statistical authorities in form P-4 (information on the number and wages of employees):
- legal entities whose average number of staff over the previous two years exceeds 15 people, and whose annual turnover during the same period exceeds 800 million rubles;
- holders of mining licenses, regardless of average number of employees and turnover;
- organizations registered or reorganized in the current or previous year, regardless of the average number of staff and turnover.
The report must be submitted no later than the 15th. Its form and rules for filling out are regulated by order of the Federal State Statistics Service No. 404 dated July 15, 2019 “On approval of federal statistical observation forms for organizing federal statistical observation of the number, conditions and remuneration of workers, the need of organizations for workers by professional groups, the composition of personnel of the state civil and municipal service."
Read more: How to calculate man-hours for statistics
Pension Fund
By the 15th day of each month, it is necessary to prepare and send information about the insured persons (form SZV-M). Regularly, the Pension Fund wants to find out about employees with whom employment contracts, civil law contracts, copyright contracts, contracts for the alienation of exclusive rights to works of science, literature, art, and publishing license agreements have been concluded, continue to be valid, or have been terminated. The regulatory acts that introduce and describe the SZV-M form are Resolution of the Board of the Pension Fund of the Russian Federation No. 83p dated 01.02.2016 and Resolution of the Board of the Pension Fund of the Russian Federation No. 1077p dated 07.12.2016.
Read about the features of filling out this report in our selection.
Filling out SZV-M upon dismissal of an employee
How to submit reports to the Pension Fund via the Internet
How to check financial statements in the Pension Fund online
In addition, the authorities have launched a reform to transfer work records into electronic format. But in order for the system to work, and for the data to be promptly and fully included in the Pension Fund of the Russian Federation, which calculates the length of service of working citizens, employers are forced to provide detailed information about the work activities of their employees.
From federal laws No. 439-FZ of December 16, 2019 and No. 436-FZ of December 16, 2019, it follows that companies report to the Pension Fund from 2021:
- Place of work (name of the employer, data on his renaming, the basis for the renaming and data on the corresponding document on the renaming).
- Registration number of the organization in the Pension Fund of Russia.
- Work performed by the employee and periods of work, including:
- date of admission;
- name of position (specialty, profession);
- level of qualification (rank, class, category);
- information about transfers to another job;
- information about dismissal and grounds for termination of the employment contract;
- data of the relevant orders (instructions), decisions or other documents on the basis of which the employment relationship was formalized, amended, or terminated.
In fact, the new report completely duplicates the data that the personnel officer (authorized person) enters into work books. According to officials, this information must be transmitted monthly, before the 15th day of the month following the reporting month. Only about dismissals and cases of hiring new employees will have to be reported no later than the working day following the day the corresponding order (instruction) is issued.
Punishments are being prepared for violation of reporting rules. If there is no information about work activity or it is incomplete, the Pension Fund of Russia will inform the labor inspectorate. Since the State Tax Inspectorate has the authority not only to check, but also, under certain circumstances, to immediately punish violators, an employer who fails to report will have a hard time. For failure to transfer data to the Pension Fund, in accordance with the proposed amendments to Art. 5.27 of the Code of Administrative Offenses of the Russian Federation, it is planned to issue warnings to officials. But if inspectors find other violations, you may have to pay a fine.
The reform to transfer work books into electronic format and collect information for their maintenance started on 01/01/2020. But first, data from employers is expected monthly (if something has changed in the work activities of the insured person), and from 2021, the obligation to notify about personnel decisions will be added within a few days after they are made.
The Pension Fund of Russia has already prepared a form for transmitting data on the work activities of employees, on which employers will have to report, and called it SZV-TD.
Read more: How to fill out a new monthly report SZV-TD (step-by-step instructions)
Russian Pension Fund
Form SZV-M: submitted monthly until the 15th of the next month. This is a form to identify working pensioners. Rented by all payers of insurance premiums for employees.
There will be a fine of 500 rubles for each employee if the form is not submitted, submitted untimely, submitted incompletely or with false information. For failure to submit documentation in electronic format (if you have more than 25 employees) – 1000 rubles.
Forms SZV-STAZH, EDV-1: we report on the results of the year by March 1 of the next year. The document informs about the accumulated insurance experience of employees.
Fines: late submission - 500 rubles for each employee, 500 rubles for each not included. For false information - 500 rubles for each individual, when submitting a paper form with the required electronic form - 1000 rubles.
Quarterly reports
Rosstat
Organizations whose average number of employees over the previous two years does not exceed 15 people, and whose annual turnover does not exceed 800 million rubles, must report in Form P-4 to the statistical authorities quarterly. The deadline for submitting reports is no later than the 15th day of the month following the reporting period. The filling rules were approved in Rosstat Order No. 404 dated July 15, 2019.
In addition, all legal entities (except for small businesses) whose average number of employees exceeds 15 people (including part-time workers and civil servants) must quarterly send to the statistical authorities data on underemployment and movement of employees in the form P-4 (NZ ). The report and the rules for filling it out were approved by Rosstat Order No. 404 dated July 15, 2019. But it should be submitted no later than the 8th day after the reporting quarter.
End of the year: what HR specialists should not forget about
By the end of the year, the workload of a HR specialist only increases. In order to have time to get everything done and relax during the New Year holidays with a sense of accomplishment, you need to carefully plan all your tasks before December 31st and start completing them now. So, what do you need to do?
Approve the vacation schedule
The vacation schedule is not only a tool that optimizes the process of providing vacations, but also the responsibility of the employer. When checking, the labor inspector pays attention to the presence and correctness of the schedule and, if violations are detected, brings the employer to administrative liability under Part 1 of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation (Appeal ruling of the Moscow City Court dated June 22, 2016 in case No. 33-24131/2016).
The employer must approve the vacation schedule no later than two weeks before the start of the year for which it is drawn up (Article 123 of the Labor Code of the Russian Federation). Thus, the vacation schedule for 2021 must be drawn up and approved before December 16, 2021.
To determine the duration of leave, it is necessary to take into account the employee’s length of service in the company (Article 121 of the Labor Code of the Russian Federation). If the vacation period was not interrupted during the year, the vacation schedule must include 28 days of annual main leave (Article 115 of the Labor Code of the Russian Federation), as well as the required number of days of annual additional paid leave (Article 120 of the Labor Code of the Russian Federation).
The law does not provide for a mandatory form for the vacation schedule. Employers can use both the unified form No. T-7, mandatory until 01/01/2013 (approved by Resolution of the State Statistics Committee of Russia dated 01/05/2004 No. 1), and the form developed in the company. However, in this case, it is necessary to remember the mandatory details (Part 2 of Article 9 of the Federal Law of December 6, 2011 No. 402-FZ).
Update staffing table
In the employment contract, the employer is obliged to indicate the position, profession or specialty of the employee in accordance with the staffing table (Article 57 of the Labor Code of the Russian Federation). According to Rostrud, such compliance should be strict. It is impossible to hire an employee for a position that is not in the staffing table (Letter No. PG/13229-6-1 dated January 21, 2014).
Therefore, any changes must be recorded. They can be added to the staffing table at any time by order of the employer; the law does not establish special deadlines for this. However, employers often approve new staffing levels at the end of the year.
To draw up and approve the staffing table, you can use the unified form No. T-3 (approved by Resolution of the State Statistics Committee of Russia dated January 5, 2004 No. 1) or a form developed and approved by the company.
Approve the plan and order for military registration
Keeping military records is mandatory for everyone. By the end of December, each company must approve a work plan for military registration for the next year and an order on the person responsible for maintaining this area. In the order, in addition to the full name. and the position of the person in charge, it is necessary to indicate the details of his deputy.
The mandatory forms of these documents are given in the Methodological Recommendations of the General Staff (Appendix No. 4 and Appendix No. 17). If the documents do not comply with these forms, the military registration and enlistment office will return them for revision.
Before submitting the order and work plan to the military registration and enlistment office, it is necessary to obtain an updated certificate of reservation from the local authorities.
Prepare statistical reporting
Companies are required to submit reports to statistical authorities (Article 8 of the Federal Law of November 29, 2007 No. 282-FZ “On official statistical accounting and the system of state statistics in the Russian Federation”). Those who do not do this face fines in accordance with Art. 13.19 Code of Administrative Offenses of the Russian Federation.
The forms in which reporting must be submitted are approved by Rosstat Order No. 580 dated September 24, 2014:
- Until January 20, information on the number and wages of employees is provided in Form 1-T. The name of the type of economic activity, the average number of employees, the salary fund of external part-time workers and payroll employees, as well as payments accrued to them are reflected.
- Until the 15th, information on the number and wages of employees is provided in form P-4: if the average number of employees exceeds 15 people - monthly after the reporting period;
- if the average number of employees is less than 15 people, including part-time workers - quarterly after the reporting period.
- those who worked part-time or were idle;
Also, employers must submit reports once every two years on November 28 in accordance with Rosstat Order No. 325 dated July 5, 2016 (Appendix No. 3) in form 1-T (prof) “Information on the number and needs of organizations for employees by professional groups " This applies to all organizations except financial ones, government administration and military security, as well as public associations and extraterritorial organizations.
Study the plan for inspections of government agencies for the next year
To ensure that the company’s inspection by government agencies does not come as a surprise, check whether it is on the list of scheduled inspections on the website of the Prosecutor General’s Office of the Russian Federation. Personnel officers need to pay special attention to the possibilities of inspections by the labor inspectorate and employment service.
If you plan to audit the company, conduct a personnel audit to bring all documents into compliance with legal requirements and avoid sanctions.
Conduct a personnel audit
Regardless of whether audits are planned, a personnel audit should be conducted at the end of the year. This will allow not only to promptly correct shortcomings in personnel records management, but also to improve business processes in the registration of labor relations.
First of all, check:
- Availability and relevance of local regulations: internal labor regulations (Article 189 of the Labor Code of the Russian Federation);
- local act on remuneration (for example, Regulations on remuneration (Article 135 of the Labor Code of the Russian Federation));
- local act on the protection of personal data (Article 87 of the Labor Code of the Russian Federation);
- vacation schedule (Article 123 of the Labor Code of the Russian Federation);
- staffing table (Letter of Rostrud dated May 15, 2014 No. PG/4653-6-1);
- job descriptions (they are not mandatory local regulations, but their use is convenient for maintaining discipline);
- other local regulations (for example, if employees go on business trips, then the Regulations on Business Travel (Article 168 of the Labor Code of the Russian Federation) will be mandatory).
- If any local acts are missing or irrelevant, then develop and approve them or update them.
Also check the availability and correctness of the following documents:
- orders for admission, dismissal, transfer;
- orders for granting leave and applications for them;
- time sheets;
- personal cards T-2;
- documents on work books: order appointing a person responsible for maintaining work books;
- a book of accounting for the movement of work books and inserts in them;
- receipt and expenditure book for recording forms of work books and inserts for them;
- work books;
Check whether everything is formalized in relation to pregnant employees and employees on maternity leave, whether quotas are implemented in relation to the disabled and young people, etc.
Prepare documents for filing in the archives
Usually this is done next year. However, at the end of the year, it is possible to determine the composition of documents that will need to be sent to the archive, guided by the Rules for organizing the storage, acquisition, recording and use of documents of the Archive Fund of the Russian Federation and other archival documents in government bodies, local governments (approved by the Order of the Ministry of Culture of Russia dated March 31, 2015 No. 526).
Documents with a shelf life of more than 10 years must be submitted to the archive one year after the completion of the paperwork related to them. The storage periods for documents can be determined using Order of the Ministry of Culture of the Russian Federation dated August 25, 2010 No. 558.
Prepare an internal HR report
Most often, internal HR reporting includes the following reports:
- number of hirings and dismissals;
- staff turnover;
- the most effective recruitment tools.
If your company makes such reports more than once a year, consolidate all the data into one report. If management does not require reporting (this is usually the case in small companies), prepare this information anyway. Such a report can portray the department's performance in a better light. Reflect in it the main indicators, such as the number of personnel transactions: the number of hires, dismissals, transfers, vacations and business trips, the number of issued or finalized local acts, the number of successfully resolved labor conflicts, etc.
Create a nomenclature for the HR department
When compiling a list of cases, you should be guided by Order of the Ministry of Culture of Russia dated March 31, 2015 No. 526. To do this, you need to analyze the areas of work of the department and the types of documents being prepared. Based on the results of the analysis, make changes to the nomenclature of cases by adding or deleting the necessary sections and lines.
If nothing has changed in the composition of the documents and cases being generated, the new list of cases for 2021 should still be approved.
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Annual reports
Military registration and enlistment office
In September (a specific date has not been established), lists of male citizens aged 15 and 16 years should be sent to the military registration and enlistment office, and before November 1 - lists of male citizens subject to initial military registration next year.
The form of the reporting lists is given in Appendix No. 11 to the methodological recommendations approved by the Russian Ministry of Defense on July 11, 2017.
Before December 1 of each year, it is necessary to submit a “Report on the number of working and reserved citizens in reserve” to the military commissariats, and prepare personal employee cards for reconciliation with the military commissariat’s credentials.
Read more: How to obtain an organization registration card
Pension Fund
No later than March 1 of the year following the reporting year, employers must submit the SZV-STAZH form - information about the insurance experience of the insured persons. If an employee has submitted an application for a pension, then in this case the SZV-STAZH form is provided to the Pension Fund of the Russian Federation within three calendar days from the date the insured person contacts the policyholder. If the legal entity of the policyholder is liquidated, then the Pension Fund of the Russian Federation provides data in the form SZV-STAZH within one month from the date of approval of the interim liquidation balance sheet.
The report itself was approved by Resolution of the Board of the Pension Fund of the Russian Federation No. 507p dated December 6, 2018, and the procedure for filling it out is also presented here.
Rosstat
Until January 21 of the year following the reporting year, the statistical authorities are waiting for Form 1-T (working conditions). Only small businesses should not take it. We recommend that others read Rosstat Order No. 404 dated July 15, 2019 and study the materials that we have prepared on this topic. Please note that if a company does not operate for part of the reporting period, it will still report this data on a general basis, indicating the date on which no activity was carried out.
Another annual report is Form 7-Injury. It must be filled out and sent before January 25, taking into account the requirements of Rosstat Order No. 417 dated June 21, 2017. Micro-enterprises and organizations that are engaged in certain types of activities - education, credit and financial activities, etc. - do not report.
From 2021, the following will be reported to the statistical authorities once a year on the number and wages of employees:
- consumer cooperatives;
- public organizations;
- employers' associations;
- farm associations;
- self-regulatory organizations;
- associations (associations and unions) of charitable organizations;
- real estate owners' associations;
- foundations (including charitable, public, environmental);
- private institutions (charitable, public).
For them, by order of Rosstat No. 404 dated July 15, 2019, a special form was introduced - 1-T “Information on the number and wages of employees” (Appendix No. 1). These organizations report according to it if the average number of employees is less than 15 people and their annual turnover does not exceed 800 million rubles. The deadline is January 30 after the reporting period.
Periodic reports
Rosstat
Statistical authorities often request information not every year, but once every 2 years or for a longer period. In particular, an irregular report is form 1-cadre (“Information on advanced training and professional training of employees of organizations”). It is handed over before February 3 once every 3-4 years. The document and procedure for filling out were approved by Rosstat order No. 554 dated September 28, 2016.
Since 2021, another periodic report has been introduced - “Appendix to Form No. 7-Injuries”. It must be submitted once every 3 years in accordance with the instructions for filling out contained in Rosstat Order No. 493 dated August 10, 2018. Like Form 57-T (“Information on wages of employees by profession and position”), which is submitted once every 2 years, the report must be submitted only at the end of the current year, that is, in 2021.
Fines for late reporting
We recommend that you carefully study what reports the HR officer submits and where in 2021 in order to avoid sanctions provided for by law. Failure to submit or untimely submission of reports to Rosstat constitutes an administrative offense, liability for which is provided for by the provisions of Article 13.19 of the Code of Administrative Offenses of the Russian Federation and is punishable by fines in the amount of:
- for officials - from 10,000 to 20,000 rubles;
- for legal entities - from 20,000 to 70,000 rubles.
Repeated violation will increase the costs of enterprises:
- for officials - from 30,000 to 50,000 rubles;
- for legal entities - from 100,000 to 150,000 rubles.
Currently, cases under Article 13.19 of the Code of Administrative Offenses of the Russian Federation are considered by Rosstat itself, the period for bringing to responsibility is 2 months from the date of commission of the administrative offense. Since there are many enterprises, and Rosstat is one, it does not have time to punish everyone, and this is lost profit in the form of lost fines to the country’s budget.