Instructions for filling out form No. PM “Information on the main performance indicators of a small enterprise”

What is a PM form report?

Like most documents that entrepreneurs submit to Rosstat, the PM report form from small organizations consists of a title page and several tables. The current form was approved by Order No. 419 of July 22, 2019, and the rules for filling it out are prescribed in Order No. 22 of January 23, 2020.

The PM form was introduced to collect and analyze data on the main performance indicators of small businesses, including:

• number of employees;
• their wages;
• general economic indicators;
• production costs.

PM form form: what has changed

A fourth section has been added to the new version, into which some of the indicators from section No. 3 of the old edition were actually transferred.

The difference is that now the information entered in section No. 4 needs to be submitted only once - in the annual report. Information on other sections is submitted quarterly.

The column with the name: “The presence of a phenomenon characterized by this indicator for the period from the beginning of the reporting year (circle as necessary)” also disappeared.

Below are instructions for filling out the PM form and a form for downloading.

Who reports on the PM form

Reporting is prepared only by legal entities whose indicators correspond to small enterprises. The main criteria for a small enterprise are established by Federal Law No. 209-FZ of July 24, 2007 and by-law of the Government of the Russian Federation No. 265 of April 4, 2016. The main ones are: employees - in the range of 16-100 people, and the maximum annual income - up to 800 million rubles.

IMPORTANT!

Individual entrepreneurs who operate without forming a legal entity and micro-enterprises are not included in the lists of those who submit PM reports to statistics; other forms have been approved for them.

Please note that the applied tax regime does not affect the obligation to report to Rosstat. It does not matter whether the company was operating or temporarily suspended work. Even if the company is bankrupt and bankruptcy proceedings have been initiated against it, it is necessary to report before making an entry in the Unified State Register of Legal Entities about liquidation.

ConsultantPlus experts examined the question of what to write in the PM form if the organization applies the simplified tax system and pays UTII. Use these instructions for free.

Why was the PM form introduced into statistics?

is a quarterly form and is not for everyone. The current form was approved by Rosstat Order No. 419 dated July 22, 2019, and from reporting for the 1st quarter of 2021, the new form from Order No. 411 dated July 24, 2020 will begin to be used. This is who submits PM reports to statistics (order No. 22 of January 23, 2020):

• legal entities from among small enterprises;
• individual entrepreneurs who are classified as small businesses.

Micro-enterprises do not submit PM reports to the statistical agency. Small businesses include organizations and individual entrepreneurs with annual revenues of no more than 800 million rubles and employing from 15 to 100 people (clause “a”, clause 2, part 1.1, article 4, 209-FZ of July 24, 2007, clause 1 of the PP RF No. 265 dated 04/04/2016). If the operating results differ from the limit values ​​within 3 years, the company loses its status as a small enterprise.

IMPORTANT!

If a company or individual entrepreneur representing a small business is not included in Rosstat’s sample, they do not generate PM reporting and do not send this form to statistics. The sample is posted on the official website of the territorial branch of statistical authorities.

If an organization or individual entrepreneur was included in the sample, but did not conduct any activities during the reporting period, they send the form to Rosstat, but fill out only the first section with personal information.

When should I report on the PM form?

For all respondents who submit the PM statistics report in 2020, a single deadline has been established - until the 29th day of the month following the quarter. The table of due dates looks like this:

As in the case of filing tax reports, there is a rule that allows you to postpone the deadline for submitting reports if the date coincides with a weekend or holiday. In addition, the government has the right to independently postpone the submission of reports due to various circumstances, as was the case in the spring during the coronavirus pandemic and mass quarantine.

How to fill out the PM-prom form

Instructions for filling out Information on the production of products by a small enterprise were approved by Rosstat Order No. 414 dated August 11, 2016.

When drawing up a statistical reporting form, it is necessary to keep in mind that the form must reflect products made not only from our own, but also from raw materials supplied by customers. At the same time, the question of including products in the report does not depend on how they will be disposed of in the future. This means that even when using manufactured products for your own production needs or issuing them as wages, information about the production of such products must be included in the statistical report.

If the production of certain types of products is indicated in the report in terms of value, then when assessing the products produced, you must be guided by the following rule:

• products produced from own raw materials and materials are reflected at the actual production cost or book price;
• Products made from customer-supplied raw materials are valued at their full cost, which includes the cost of customer-supplied raw materials.

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.

Filling procedure

When filling out the PM form, follow the Instructions of Rosstat dated January 19, 2018 No. 20. Before filling out the form, you will need information about the number of employees, payroll, hours worked and key performance indicators. The reporting itself consists of a title page and three sections. Let's look at filling them out step by step.

Title page. There will be no problems with him. Enter a standard set of information about the company: full and abbreviated name, organizational and legal form, address, your OKPO and OKVED2 code. Please reflect the actual and legal address. Columns No. 4 and No. 5 of the table on the title page remain empty.

Important! If you do not know or have forgotten the OKPO of a company, then you can quickly find it out using the TIN on the website of the reporting collection system.

Section 1. If the company works on a simplified basis, put a tick in line 01, if not, in line 2.

Section 2. Discloses information about employees and their salaries. In column No. 3, indicate whether or not this indicator exists in the company. In column No. 4, indicate the average number of employees, the accrued salary fund, the amount of all social benefits and the number of man-hours worked.

For example, a company has 5 payroll employees. Then line 04 in column No. 3 o, and in column No. 4 indicate “5”. In lines 05 and 06 o. Do the same with the remaining deadlines, replacing the number of employees with payment amounts and man-hours.

Line 03 is the sum of lines 04, 05 and 06. Line 07 is the sum of 08, 09, 10 and 11. Lines 13, 14, 15 and 16 are the sum of line 12.

You can find out how to calculate the wage fund in paragraph 16 of the Rosstat Instructions. The wage fund includes:

• direct salary;
• compensation;
• additional payments;
• allowances;
• bonuses;
• payment for accommodation and meals.

In lines 12 - 16, indicate the amount of social payments. Clause 17 indicates which payments are of a social nature, including:

• severance pay upon termination of an employment contract;
• additional compensation for dismissal;
• additional payments to pensions;
• payments under insurance contracts in favor of employees;
• contributions under voluntary health insurance contracts;
• and so on.

In line 17, indicate the number of man-hours worked, excluding downtime and breaks.

Section 3. Information on economic indicators minus taxes and excise taxes is disclosed here. Column No. 3 is filled in similarly to section 2. If the indicator is absent, oh, if on the contrary - “is”.

If you have your own production, then indicate the sales amount in line 18. What was sold at retail, indicate in line 19. Line 19 cannot be more than line 18. Lines 20 and 21 are filled in similarly when selling goods for resale.

If you are in the catering business, complete line 22. It may be less than or equal to line 18.

Record your expenses for purchasing goods for resale on line 23.

On line 24, enter the amount of purchased fixed assets: buildings, machinery or equipment. The purchase could be at your own expense or at the expense of the state. Line 25 is needed for those who bought property at the expense of the budget. Line 25 cannot be greater than line 24.

If research and development is carried out within the organization, indicate all costs associated with it. Line 26 is provided for this.

How to pass

Reports are submitted either electronically or in paper form. The second option this year is available only to organizations with less than 25 people. You can submit the form in person, through a representative or by mail.

IMPORTANT!

When choosing a method for transmitting the PM form to statistical authorities on paper through postal services, take into account the delivery time. If the report arrives after the established date, the organization has the right to be punished for violating the deadlines for providing statistical data.