Report 12: three important indicators in its preparation
Each organization is obliged to submit monthly, before the 12th day of the month following the reporting period, the state statistical reporting 12th “Labor Report” (hereinafter referred to as the labor report) to the statistical authorities. In this material we propose to understand the procedure for calculating the most important statistical indicators.
The labor report is submitted to the statistical authorities either in the form of an electronic document using special software, or on paper to the state statistics authorities at the place of registration (clause 2 of Instructions No. 163).
Document:
Belstat Resolution No. 163 of August 19, 2013 “On approval of the state reporting form 12 “Labor Report” and instructions for its completion” (hereinafter referred to as Instructions No. 163).
Indicator “Average headcount”
The average headcount does not include:
– external part-time workers;
– citizens working under civil law contracts;
– employees on maternity leave to care for a child until he or she reaches the age of 3 years (including the adoption of a child under the age of 3 months);
– those who did not show up for work due to temporary disability or caring for the sick (subject to the presence of a certificate of incapacity for work or a certificate);
– those on leave without pay (including in connection with obtaining an education), except for those on leave granted at the initiative of the employer;
– persons under investigation until a court verdict is passed;
– patients with chronic alcoholism placed for treatment in drug treatment departments of psychiatric (psychoneurological) institutions;
– donor employees for days of donating blood and its components (except for days when average earnings are maintained at the expense of the employer), as well as rest days provided after this.
Employees hired on a part-time basis are taken into account as whole units when calculating the payroll number, and in proportion to the time worked when calculating the average payroll.
Example (we will do the calculation using the example of June)
The healthcare institution (dentistry) employs 125 people, of which:
1 – external part-time worker at 0.5 rate;
42 are doctors, of which 1 doctor is hired at 0.5 times the salary, 1 doctor works on an individual schedule daily for 4 hours;
48 – medical workers with secondary specialized medical education (on June 6, 2021, the main employee was dismissed);
34 – administrative, managerial and other personnel, of which 1 employee has a shortened working week on the basis of part three of Art. 114 Labor Code (disabled group II).
Document:
Labor Code of the Republic of Belarus (hereinafter referred to as the Labor Code).
Important!
Persons transferred to work on a part-time basis at the initiative of the employer are reflected in the average number of employees as whole units (subclause 10.5, clause 10 of the Labor Instructions).
Document:
Resolution of the Ministry of Statistics of the Republic of Belarus dated July 29, 2008 No. 92 “On approval of the Instructions for filling out labor statistics in state statistical observation forms” (hereinafter referred to as the Labor Instructions).
In the organization, 2 doctors work part-time, so they worked 146 person-hours (132 × 0.5 + 4 × 20, where 132 hours is the monthly norm for June 2021 for dentists with a 33-hour work week; 20 – number of working days in June 2019).
The total number of man-days worked by these workers will be 22 (146 / 6.6 hours, where 6.6 is the average daily rate for dentists with a 5-day work week (33 hours / 5 days)).
The average number of people working part-time for June will be 1 person (22/20 working days according to the calendar).
For reference:
an employee who has reduced working hours, in accordance with the law, is counted as a whole unit in the average number of employees (subclause 10.6, clause 10 of the Labor Instructions).
Data for calculating the average headcount are presented in the table.
* On June 6, an employee was fired, but the number of employees for this day does not decrease, since the day of dismissal is the last working day.
Thus:
– average number of employees – 120 people ((1,174 + 1,419 + 1,020) / 30) – reflected in line 1 gr. 1 section I “Number of employees, wages and hours worked”;
– doctors (all specialties) – 39 people (1,174 / 30) – reflected in page 123 gr. 1 section IV “Number and wage fund of certain categories of workers”;
– medical workers with secondary specialized medical and pharmaceutical education – 47 people (1,419 / 30) – reflected on page 124 gr. 1 section IV.
Important!
The following are not included in the average number of citizens who performed work under civil contracts:
– employees who are on the payroll of the organization and have entered into a civil contract to perform work in the same organization;
– individual entrepreneurs without forming a legal entity;
– citizens who have entered into a civil contract for the creation of intellectual property.
Indicator “Staff headcount on average for the period”
The average number of employees on payroll for the last month of the reporting period is calculated by summing the number of employees on the payroll for each calendar day and dividing the resulting amount by the number of calendar days in the month.
In the example discussed above, the payroll number will be 124 people (3,717 / 30 = 123.9). It is reflected on page 20 gr. 1 section II “The average number of employees on the payroll for the period, the average number of citizens performing work under civil contracts, and external part-time workers.”
The list of employees on average for the period does not include employees on maternity leave, in connection with the adoption of a child under the age of 3 months, caring for a child until he reaches 3 years old, external part-time workers and citizens who performed work under civil law contracts.
The average number of employees on the payroll for the reporting period is determined by summing the average monthly number of employees for all months that have elapsed during the reporting period and dividing the resulting amount by the number of months in the reporting period (clause 9 of the Labor Instructions).
The average number of citizens who performed work under civil contracts is determined based on the accounting of these persons for each calendar day as whole units during the entire period of validity of this contract.
The average number of external part-time workers is calculated in proportion to the actual time worked.
In our example - 1 person (since 0.5 is rounded to 1), which is reflected in page 20 gr. Section 5 II.
Important!
An employee registered within one organization as an internal part-time worker or working more than full-time is not included in the average number of external part-time workers.
Indicator "Wage Fund"
The wage fund (WF) includes:
– accrued wages to paid and unpaid employees and external part-time workers for work performed and time worked;
– incentive and compensatory payments;
– payment for unworked time;
– other payments included in the salary package, regardless of the sources of financing and the timing of their actual payment.
Important!
Funds accrued for labor and social vacations are included in the wages of the reporting month only in the amount attributable to vacation days in the reporting month. Amounts due for vacation days in the next month are included in the next month's payroll.
The full list of payments included in the FZP is named in paragraphs. 58–66 of the Labor Instructions, and payments that are not included are in clause 70 of the Labor Instructions.
In the example discussed above, the workers’ wages for June amounted to 169,263.4 rubles. , including:
– wages for time worked and work performed, incl. additional payments for combining professions (positions), expanding the service area (increasing the volume of work performed), performing the duties of a temporarily absent employee - 98,264.6 rubles. (including the salary of an external part-time worker - 368.6 rubles);
– payment for labor leave – 10,624.3 rubles. (including vacations in June - 6,655.9 rubles, July - 3,214.2 rubles, August - 754.2 rubles);
– monetary compensation for unused labor leave – 57.2 rubles;
– bonus – 37,117.3 rubles. (including bonus for external part-time worker - 55 rubles);
– financial assistance to all employees – 3,100 rubles;
– one-time payment in connection with the anniversary date – 100 rubles;
– one-time payment for Medical Worker Day – 20,000 rubles. (including persons on parental leave to care for a child under 3 years old - 200 rubles).
Important!
It should be noted that the salary is reflected in thousands of rubles, and the average monthly salary (line) is indicated in rubles.
In addition, two employees were given bouquets worth 70 rubles for their anniversaries.
The salary reflected in the labor report will be 165.1 thousand rubles. ((169,263.4 – 3,214.2 – 754.2 – 200) / 1,000). The data is reflected on page 2 gr. 1 section I.
The salary of an external part-time worker will be 0.4 thousand rubles. ((368.6 + 55.00) / 1,000) and is reflected in page 3 gr. 1 section I.
The cost of flowers, payments to persons on parental leave for children under 3 years of age, as well as vacation pay for July and August are not taken into account in the personal wages for June.
The average monthly salary will be 1,372.5 rubles. ((165.1 – 0.4) × 1,000 / 120) and is reflected in page 5 gr. 1 section I.
Galina SAZONOVA, economist
One of the functional responsibilities of employees of accounting and economic services is the preparation of statistical reporting on labor.
Let's consider the composition and role of statistical reporting on labor, the forms of which are approved by the National Statistical Committee, as well as the most common issues that arise during its preparation.
Legislation 2017
Statistical reporting on labor allows you to monitor the state, current trends and changes in the labor market, and reveal employment problems.
The data on wages reflected in it makes it possible to analyze its changes over the years, the differentiation of the level of wages in various sectors of the public sector, by individual types of activity and by region of the country.
The average wage, calculated on the basis of the average number of employees, is used to determine the average wage of workers in the Republic of Belarus, which is a significant indicator when calculating benefits for temporary disability, pregnancy and childbirth, and the cost of vouchers.
When compiling reports by employees of accounting and economic services of budgetary organizations, unfortunately, mistakes are made:
- in calculating indicators on the number and movement of workers, incorrect attribution of individual payments to the wage fund;
- in the calculation of payroll and average headcount indicators.
As a rule, this happens mainly due to poorly established primary accounting, inattention and negligence of the performers when filling out the report.
In such cases, the object of the offense is relations related to the procedure for presenting state statistical reporting data, as well as their reliability. These actions (depending on the sanctions of the relevant parts of Article 23.18 of the Code of Administrative Offenses) entail a fine in the amount of 20 to 200 basic units.
To correctly generate statistical indicators for labor reports (their list is given in the table), it is necessary to follow the Instructions for filling out statistical indicators for labor in state statistical observation forms, approved by Resolution of the Ministry of Statistics dated July 29, 2008 No. 92 (hereinafter referred to as Instructions No. 92).
Currently, the National Statistical Committee has approved the following list of forms of state statistical observations of statistical indicators on labor, submitted by organizations, including budgetary ones, for which data collection and processing is carried out by state statistical bodies.
Forms of centralized state statistical observations on labor statistics, generated by accounting and economic services
| No. | Form name, index, presentation order | Registration number and date of the approval act of the resolution of the National Statistical Committee | Submission deadline | To whom it appears | Frequency of presentation |
| 1 | 1 | 2 | 3 | 4 | 5 |
| 1 | Labor report (12) (submitted as an electronic document or on paper) | No. 63 from 08/19/2013 | 12th day after the reporting period | Main Statistical Office of the City of Minsk; Department of statistics in the district (city) of the main statistical office of the region | Month |
| 2 | Labor report 12th (consolidated) | No. 196 of 08/29/2011 | 14th day after the reporting period | National Statistical Committee | Month |
| 3 | Labor report 1st (summary) | No. 149 of 08/12/2013 | 20th of March | National Statistical Committee | 1 time per year |
| 4 | Report on overdue wages 12 (debt) (submitted as an electronic document or on paper) | No. 40 from 05/08/2014 | 1st of the month | Main Statistical Office of the City of Minsk; Department of statistics in the district (city) of the main statistical office of the region | Month |
| 5 | Report on the distribution of the number of employees by the amount of accrued wages 6-(salary) (submitted as an electronic document or on paper) | No. 61 from 06/13/2016 | 18th day after the reporting period | Main Statistical Office of the City of Minsk; Department of statistics in the district (city) of the main statistical office of the region | 2 times a year (for May, for November) |
| 6 | Report on the number and distribution of civil servants by gender, age, education and length of service in civil service 6-(gs) (submitted as an electronic document or on paper) | No. 21 from 04/28/2015 | July 8 | Main Statistical Office of the City of Minsk; to the statistics department in the district (city) of the main statistical department of the region (If there is no statistics department at the respondent’s location in the district (city), to the main statistical department of the region.) | 1 time every 2 years |
| 7 | Report on the composition of the wage fund and other payments 6-(submitted as an electronic document or on paper) | No. 120 dated July 28, 2014 | April 8 | Main Statistical Office of the City of Minsk; Department of statistics in the district (city) of the main statistical office of the region | 1 time every 2 years |
| 8 | Salary report for managers 2nd (managers) (submitted as an electronic document or on paper) | No. 195 dated July 29, 2011 | 20th day after the reporting period | Main statistical office of the region (city of Minsk) | Half year |
| 9 | Report on wages of employees by profession and position 6 (professions) (sample state statistical observation) | No. 122 from 07/28/2014 | December 1 | Main Statistical Office of the City of Minsk; Department of statistics in the district (city) of the main statistical office of the region | 2 times every 5 years (in the first and penultimate years of the five-year plan) |
12 practice questions
Question : Is one-time remuneration paid to employees who have reached retirement age included in the wage fund ?
Answer: A one-time remuneration paid to employees who have reached retirement age is included in the wage fund if the employment relationship with the employee is extended (subclause 63.2.5 of Instructions No. 92).
At the same time, a one-time benefit (remuneration, including the cost of gifts, financial assistance) upon retirement (retirement) is not included in the wage fund (subclause 70.3 of Instructions No. 92).
Question : Are the amounts of bonuses , remunerations accrued to the heads of organizations for a quarter , half-year or other period in the wage fund , including bonuses for the achievement of certain quantitative and qualitative performance indicators by the institutions they manage ( for example , bonuses for the export of services ) and other bonuses ?
Answer: Bonuses and rewards refer to regular incentive payments and are included in the wage fund (subclause 63.1.3 of Instructions No. 92).
Question : Are remunerations for anniversaries , holidays , special events ( including the cost of gifts and financial assistance ) subject to inclusion in the wage fund ?
Answer: The listed payments refer to one-time incentive payments and are included in the wage fund (subclause 63.2.5 of Instructions No. 92).
After completing compulsory military service , the employee was hired at his previous place of work .
Question : Is one -time financial assistance an accepted employee after completing compulsory military service included in the wage fund ?
Answer: Financial assistance paid to an employee hired to his previous place of work after completing military service is a one-time payment of an incentive nature and relates to the wage fund (subclause 63.2.8 of Instructions No. 92).
Question : Should the average number of employees include persons on maternity leave , in connection with the adoption of a child under the age of 3 months , or caring for a child until he reaches the age of 3 years ? _
Answer: The average number of employees does not include employees on maternity leave, in connection with the adoption of a child under 3 months of age, or to care for a child until he reaches the age of 3 years (subclause 10.1.1 of Instructions No. 92).
Question : When calculating the average number of employees , are persons on leave without pay due to obtaining education in educational institutions , as well as for passing entrance examinations for admission to educational institutions for secondary specialized , higher and postgraduate education , to be included ?
Answer: The named persons are not included in the calculation of the average number of employees (clause 10.1.3 of Instructions No. 92).
Question : Are remunerations accrued to employees on the payroll of an organization with whom civil contracts have been concluded to perform work in the same organization included in the wage fund ? _ Are they subject to reflection in the average number of citizens who performed work under civil contracts in the labor report (12 - t ) ?
Answer: Remuneration to citizens who, in addition to their main work, performed work under civil law contracts, is reflected only in line 02 “Wage fund for listed and unlisted employees and external part-time workers” of the labor report (12-t) (subclause 62.21 of Instructions No. 92) . In this case, the data on the salary of such an employee must be summed up.
In the average number of citizens who performed work under civil contracts, employees who are on the payroll of an organization (including separate divisions) and who entered into a civil contract to perform work in the same organization (including separate divisions) are not included (clause 12 paragraph four of Instructions No. 92).
Such employees are reflected once for their main job in the payroll and average number of employees of the organization. This category of workers is not subject to reflection in columns 3 and 4 of Section II “The average number of employees on the payroll for the period, the average number of citizens who performed work under civil contracts, and external part-time workers,” since they are employees on the payroll who entered into civil contracts. legal agreements with the same organization.
Question : Is compensation paid to an employee in exchange for notice of impending dismissal included in the wage fund ?
Answer: Severance pay (compensation) paid in the event of termination of an employment agreement (contract) is not reflected in the wage fund (subclause 70.1 of Instructions No. 92).
In the organization , after the dismissal of a pensioner, he was awarded a bonus based on the results of his work for the quarter .
Question : On which line the labor report ( 12- t ) should the amount of the accrued bonus be reflected ?
Answer: If cash payments are accrued with a delay after the dismissal of retired employees (bonuses, remunerations based on the results of work for a month, quarter, year), then they relate to the wages of persons not on the payroll and are reflected on line 04 of the labor report (12- t) (subclause 62.23.5 of Instructions No. 92).
The organization paid cash assistance to a young specialist who had received a higher education for the rest period before starting work .
Question : Is this payment included in the wage fund ? _
Answer: This payment relates to other payments and expenses not reflected in the payroll fund (subclause 70.15.4 of Instructions No. 92).
Question : Should financial assistance provided to individual employees upon their personal application be included in wage fund of the labor report ( 12 - t ) , if the application states “ due to difficult financial situation ” without specifying a specific reason ?
Answer: In this case, a difficult financial situation is equated to negative family circumstances (natural disaster, fire, injury, serious illness, etc.). This kind of financial assistance provided to individual employees upon application should not be included in the wage fund reporting in Form 12-t. It is taken into account in other payments and expenses that are not reflected in the wage fund (subclause 70.21 of Instructions No. 92).
Question : How to correctly reflect in the labor report ( 12- t ) the financial assistance provided to employees : parents with children who are students , to prepare for the start of the school year ; in connection with the birth of a child ; due to the death of close relatives , serious illness and other family circumstances ?
Answer: The wage fund does not include the named types of financial assistance, including:
- financial assistance provided to parents at the birth of a child (subclause 70.4 of Instructions No. 92);
- financial assistance to parents with student children to prepare for the start of the school year (subclause 70.6 of Instructions No. 92);
- financial assistance provided to individual employees in connection with the death of close relatives, serious illness and other family circumstances (subclause 70.21 of Instructions No. 92).
Lyudmila Eskova, associate professor, candidate. econ. sciences
Sample of filling out the unified form T-12
The unified form T-12 contains two sections:
- Working time tracking;
- Payment of wages to personnel.
The timesheet records all working hours worked and unworked by the employee in hours/minutes. You can fill out the timesheet using one of the following methods:
- Filling out attendance and absence records.
In this case, in column 4 on the day when the employee, for example, worked overtime (on a day off), it is necessary to indicate the normal duration of work time and the time of overtime work in one cell separated by a slash or in parentheses. To do this, in the top cell you write “I/S”, and in the bottom cell – “8/3”, where “8” is the normal length of the working day, which is established for the employee and worked by him, and “3” is what worked overtime. In addition, you can add additional lines in column 4 opposite the employee’s last name and initials in order to display overtime hours there. Please note that to add to the lines, you do not need to issue an order to change the details of the forms. - Recording in the time sheet only deviations from the normal duration, that is, absences, hours worked overtime, etc. In this case, on the day when the employee worked overtime, the letter code “C” must be noted in the top lines of column 4. Under this code, in the lower lines, the duration of overtime work should be indicated.
In columns 5 and 7 it is required to reflect the number of hours worked for half the month (first and second). At the end of the month, you need to fill out the following on your timesheet:
- column 8, indicating in it the total number of days that the employee worked for the month; column 9, where note the total number of hours worked by the employee per month, taking into account overtime hours;
- columns 10, 11 and 12. They separately show the overtime hours worked per month;
- column 14 - it is for the total number of all employee absences for the month (hours (days));
- in columns 15 and 16, enter the code for the reason for absence and the amount of days/hours of employee absence;
- column 17, where all weekends and holidays for the month are summed up.
If the company records hours worked and calculates wages separately, then section 2 of the timesheet does not need to be filled out. In this case, section 1 of the report card will be used as a separate independent document (see sample filling).
A report card in the T-12 form is issued one copy per month for all employees in the company. A responsible person is responsible for its preparation - for example, an employee of the human resources department. The final document is signed by the head of the department or company and the HR department employee, after which the completed timesheet is sent to the accounting department.
Sample of filling out the unified form T-12:
Who submits the 12-F report, when and how?
The obligation to provide an annual statistical report on the expenditure of own funds in Form 12-F rests with legal entities. The exceptions are:
- state (municipal) institutions;
- credit organizations;
- non-credit financial structures;
- small businesses.
The report is submitted to the regional office of Rosstat no later than April 1 of the year following the reporting year.
The form is submitted to the Rosstat department at the location of the business entity, and if there are dedicated branches and divisions in its production structure - for each of them separately at their location.
You can submit a report:
- by personally visiting the branch of the Statistics Authority;
- by sending the completed form electronically (the document must be certified with digital signature);
- by sending the report by regular registered mail with notification and a description of the attachment.
If the company did not have the expenses reflected in the lines of the form, you can submit a zero report (filling out only the Title and signing the report, leaving the table empty) or send a letter to Rosstat about the absence of an observed event in the reporting period.
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COMMENTARY to the resolution of the National Statistical Committee of the Republic of Belarus dated August 4, 2011 No. 219 “On approval of the state statistical reporting form 12 “Labor Report” and instructions for its completion.” Labor statistics: explanations on the most problematic issues (in questions and answers) State statistical reporting in form 12 “Labor Report” (hereinafter referred to as form 12-t) was approved by Belstat Resolution No. 219 dated 08/04/2011 (with amendments and additions) . Often respondents make mistakes due to inattentive study of the Instructions for filling out statistical indicators on labor in the forms of state statistical observations, approved by Resolution of the Ministry of Statistics of the Republic of Belarus dated July 29, 2008 No. 92 (with amendments and additions) (hereinafter referred to as the Instructions on Labor), as well as Instructions on filling out form 12-t. From the editor: From January 15, 2014, you should be guided by the new state statistical reporting form 12 “Labor Report” and the Instructions for filling out the state statistical reporting form 12 “Labor Report”, approved by Belstat Resolution No. 163 of August 19, 2013 The form comes into effect starting with the report for January 2014. Let's consider the problematic issues that respondents most often encounter when filling out form 12-t. Question: Are employees who have committed absenteeism included in the average number of employees? Answer: To answer this question, “truant workers” should be divided into categories: • workers who committed absenteeism and were fired for absenteeism are excluded from the payroll (and, accordingly, from the average payroll) from the first day of absence from work (subclause 6.9 clause 6 and subclause 27.3 clause 27 of the Labor Instructions); • workers who committed absenteeism and were not fired for absenteeism are not excluded from the payroll (as well as from the average number of employees) for the days of absenteeism they committed (this conclusion follows from subclause 10.1 of clause 10 of the Labor Instructions). Question: Are donor employees taken into account in the average number of employees for the days they donate blood and its components, as well as for the additional days of rest provided after that? Answer: Donor employees for the days of donating blood and its components are not taken into account in the average number of employees (subclause 10.1.7, clause 10 of the Labor Instructions). Question: How is the number and payroll of an external part-time worker who simultaneously performs work in the organization under a civil contract reflected? Answer: If an organization additionally enters into a contract with an external part-time worker within the same organization, then work under a civil contract should be considered as additional. Such employees are reflected only in the indicator “Average number of external part-time workers” (section II, gr. 5 and 6, section V, gr. 13 and 14 of form 12-t). When calculating the number of external part-time workers, all man-hours worked by the employee are taken into account, both at the rate of the external part-time worker and under the contract, but the number of employees should not exceed “1”. Data on the wage fund of such an employee must be summarized and reflected in the report in section I on page 03 “Wage fund of external part-time workers”, and in section V should be included in column 5-8 “Wage fund of payroll employees and external part-time workers (without citizens who performed work under civil contracts).” Question: A civil contract has been concluded with an employee on the payroll. Should this employee be taken into account in the average number of citizens who performed work under civil contracts? Answer: The average number of citizens who performed work under civil contracts does not take into account employees who are on the payroll of an organization (including separate divisions) and who entered into a civil contract to perform work in the same organization (including separate divisions) (clause. 12 Labor Instructions). Question: Should financial assistance provided to individual employees upon their personal application be included in the wage fund, if the application states “due to difficult financial situation” without specifying a specific reason? Answer: In this case, a difficult financial situation is equated to negative family circumstances (natural disaster, fire, injury, serious illness, etc.). This kind of financial assistance provided to individual employees upon application should not be included in the wage fund when reporting on Form 12-t. It is taken into account in other payments and expenses that are not reflected in the wage fund (subclause 70.21, clause 70 of the Labor Instructions). Question: How to correctly reflect in a report on Form 12 financial assistance provided to employees: on the wedding day; to internationalist soldiers (on the Day of Remembrance of the Internationalist Warrior); liquidators of the consequences at the Chernobyl nuclear power plant (on the Day of the Chernobyl tragedy); in connection with the birth of a child; for parents with student children to prepare for the start of the school year; due to the death of close relatives? Answer: Financial assistance for the wedding day is equivalent to the payment issued to the employee in connection with the special event. It must be included in the wage fund (subclause 63.2.5 clause 63 of the Labor Instructions). The wage fund does not include: • amounts of social payments accrued to employees of the organization for memorable dates: internationalist soldiers (on the Day of Remembrance of the Internationalist Soldier), participants in the liquidation of the consequences of the disaster at the Chernobyl nuclear power plant (on the Day of the Chernobyl Tragedy) (subclause 70.4 clause 70 of the Labor Instructions); • financial assistance provided to parents at the birth of a child (subclause 70.4 clause 70 of the Labor Instructions); • financial assistance to parents with student children to prepare for the start of the school year (subclause 70.6, clause 70 of the Labor Instructions); • financial assistance provided to individual employees in connection with the death of close relatives (subclause 70.21, clause 70 of the Labor Instructions). Question: If one employee carries out several types of economic activity during the reporting period, what type of economic activity should he be classified as when filling out Section V “Number and wage fund of employees by type of economic activity” of Form 12-t? Answer: If the same employees of the organization were engaged in several types of economic activities in the reporting period, classified into different groupings of the national classifier of the Republic of Belarus OKRB 005-2006 “Types of economic activity”, approved by Resolution of the State Standard of the Republic of Belarus dated December 28, 2006 No. 65, then the data on These workers should be recorded according to the type of economic activity in which they were employed for the majority of their working time in the reporting period. Important! This methodology can be used when filling out statistical indicators in all forms of state statistical observations on labor. Instructions for filling out labor statistics in state statistical observation forms, forms for state statistical observations and instructions for filling them out, as well as various summary statistical information can be found on the official website of the National Statistical Committee of the Republic of Belarus - www.belstat.gov.by. 01/05/2013 Natalya Voevodina, Chief Economist of the Labor Statistics Department of the National Statistical Committee of the Republic of Belarus
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