P‑4 (NZ): deadlines and procedure for submission

Who should provide Form P-4 NZ in 2018

The legislation establishes that the P-4 statistics form is compiled by a legal entity.
persons in accordance with Order No. 349 of August 29, 2013, if the average number of employees is more than 15 people. It is necessary to take into account that the report reflects information not only on those working under labor contracts, but also on persons engaged under civil contracts. Part-time employees are also taken into account.

In this case, this report must also be submitted to separate divisions, branches and representative offices of organizations.

The obligation applies not only to domestic companies, regardless of their form of ownership, but also to foreign companies operating in Russia.

When a company is subject to bankruptcy proceedings, its officers must continue to file reports and submit them to statistics.

Form P-4 NZ may not be submitted only by organizations classified as small businesses.

To find out exactly whether you need to submit reports to statistics in 2018, the list of forms and deadlines for submission, you can use a special service on the Rosstat website.

Attention! Bankrupt organizations for which bankruptcy proceedings have not been completed are not exempt from submitting this report. Entrepreneurs do not prepare or submit these reports.

Deadlines for submitting form P-4 NZ

Form P-4 refers to quarterly reporting, therefore business entities must submit it at the end of the quarter no later than the 8th day of the following month.

If the final reporting deadline falls on a weekend or holiday, it is postponed to the next business day.

Thus, form p-4 NZ statistics in 2021 should be submitted:

for 4 sq. 2021 - January 08, 2021;
for 1 sq. 2021 - April 09, 2021;
for 2 sq. 2021 - July 09, 2021;
for 3 sq. 2021 - October 08, 2021;
for 4 sq. 2021 – January 08, 2021.

Statistical report P-4 (NZ): who should fill out and submit within what time frame

Unlike the P-4 reporting document, the P-4 (NZ) form is used to reflect information about part-time workers and personnel movements.

Starting from 2021, Order No. 379 of 08/02/16 is in force in the Russian Federation, which approved the document in question.

All taxpayers who belong to the category of large and medium-sized businesses that have part-time employees must submit Form P-4 (NZ) to the authorized statistical bodies.

It is important to note that only legal entities are required to compile this statistical report. Accordingly, individual entrepreneurs, regardless of whether they have part-time workers or not, should not generate this report. There is also no need to fill out P-4 (NZ) for those organizations that, in terms of the scale of their activities, are included in the group of small enterprises.

When filling out the reporting document, the calculation should include individuals who work part-time and also fulfill their obligations under civil contracts.

Another condition that determines the need to compile a P-4 (NZ) report is the number of employees. If the total value of the indicator does not exceed fifteen people, there is no need to fill out the statistical document in question.

Organizations that have separate divisions must generate separate reports for each of them.

The document regarding the timing of submission is quarterly. Accordingly, the report should be submitted to the authorized bodies no later than the 8th day of the month following the end of the quarter. If the specified date falls on a weekend, the document must be submitted on the next working day.

You can provide the document in either paper or electronic format, using postal services (valid letter with notification) or concluding an agreement with the TCS operator.

The provisions of the domestic regulatory framework determine that in case of failure to comply with the deadlines for transfer of the reporting document, a fine may be imposed on the company. The amount of the fine is determined by the Code of Administrative Offenses: 20 thousand rubles. – 70 thousand rubles. Individual officials of the organization may also be subject to a fine of 10 thousand rubles. – 20 thousand rubles. Such persons include the head of the company and its chief accountant.

Instructions for filling out the form in statistics P-4 NZ

Front side

Filling out form P-4 must be performed on the basis of the instructions that were put into effect by order of Rosstat.

On the front side of the form, you must write down the name of the company, its postal address, as well as the OKPO code assigned by Rosstat. It can be found in the assignment notice.

Reverse side

The reverse part looks like a large table. It indicates line by line various indicators about the number of employees of different categories, as well as an empty column for entering values. The numbers in it must only be integers. All information is provided as a whole for the entire company, without division into individual internal divisions or types of activities.

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Important! If any employee during the reporting period falls under the definition of several lines at once, then he must be counted as one unit and shown in the line in which he spent the maximum amount of time.

For example. The employee did not work all day for some time by agreement with the administration, then took a vacation without pay, and then went on a full day - it must be shown once in the line that in total takes up a greater number of days or hours.

Line 01 records the number of workers who perform their duties on a shortened working day. Moreover, such a short day is established at the initiative of the employer. This value must be lower than or equal to the sum of lines 08 and 13.

Line 02 indicates how many employees do not work for the company full time in accordance with the provisions of the employment agreement. This should also include workers who are on maternity leave to care for a child up to 1.5 years old, but at the same time do not work for the company all day. The value of this line must also be less than or equal to the sum of lines 08 and 13.

Line 03 records the number of employees who experienced downtime at work during the reporting period due to the fault of the company or for reasons beyond the control of the parties. Such reasons include the lack of tools, materials, shift assignments, an accident at the enterprise, interruptions in the supply of heating, water, electricity, etc. The value of this line must be less than or equal to the sum of lines 08 and 13.

Line 05 records the number of employees who were granted leave without pay during this period. The row value must be less than or equal to the sum of rows 08 and 13.

In addition, after filling out line 05, another control ratio is checked - the sum of lines 01, 02, 03 and 05 must be lower than or equal to the sum of lines 08 and 13.

Lines 06 and 07 include the number of workers who were hired by the company during this period in total, and for newly created jobs. In this case, the instructions state that if information is entered in line 07, then line 06 must also be filled in. In addition, the total for line 07 must be less than or equal to line 06.

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Important! If the organization has just been created, then the number of employees on lines 06 and 07 should be equal to each other.

Line 08 indicates the total number of workers who left the enterprise during the specified period. Moreover, further, in lines 09-12, it is necessary to decipher this number for the reasons for dismissal - agreement between the parties, layoff, personal desire of the employee.

Form P-4. Information on the number and wages of employees

Form P-4 is a form for statistical accounting of enterprises and organizations, in which information about the number of their employees and wages is entered. The document is regular and must be submitted to the territorial office of Rosstat:

once a month , provided that the enterprise employs more than 15 people (until the 15th day of the month following the reporting month),
or once a quarter if there are less than 15 employees on staff (in a similar mode).

Who is required to submit reports in Form P-4

Most legal entities involved in medium and large businesses must report to the state using this form. Moreover, if any company has representative offices and branches, then a separate form must be filled out for each of the separate divisions.

It is worth noting that some enterprises and organizations are exempt from the need to submit form P-4 to the statistical accounting service. In particular, organizations engaged in small businesses, as well as public organizations and various cooperatives have the right not to transfer it. However, it should be remembered that such a possibility must be agreed upon and approved by the state statistical agency.

Individual entrepreneurs are also not required to submit this type of statistical reporting by law.

Features of report design

Form P-4 is a standard unified form that is mandatory for use. The use of any other samples or your own document developments to provide this type of reporting is not permitted.

Form P-4 can be divided into three parts:

title page,
main sections,
certification block.

The main sections are presented in the form of tables into which individual digital values are entered. The form provides some explanations in the form of short comments below the tables. In order for fewer questions to arise when filling out the document, the specialist involved in this matter must first familiarize himself with the various types of all-Russian classifications, as well as know exactly the information about the number of employees at the enterprise and the internal payroll data.

It must be said that when filling out the tables of form P-4, inexperienced specialists often have questions about how to determine the average number of employees. It’s very simple: the average number of employees per month is calculated by adding the number of employees for each day of the month (according to the calendar) and dividing the result by the number of days of the month (also according to the calendar). The average number of employees for the quarter is calculated by adding the average number of employees for each month of the quarter and dividing the result by three.

As for the very concept of “headcount”, these are all those employees who are included in the organization’s time sheet.

Instructions for filling out statistics on Form P-4

Title page

The first thing you need to put on the title page is the reporting period for which the document is being drawn up (month and year). Further, information about the company is entered here: its full name, postal address (if the legal and actual addresses are different, both must be indicated), OKPO code (all this can be found in the company’s constituent documentation).

Part one

The next part, entitled “ Number of employees, accrued wages and hours worked ,” includes a table that contains data on the average number of employees during the reporting period (i.e., all those employees who work in the organization on a permanent basis, according to temporary labor contracts, part-time workers, etc.). It should be noted that information must be reflected both for the enterprise as a whole, and depending on each type of its activity separately (OKVED codes are indicated in the corresponding column).

If any rows in the table are in doubt, short reference explanations can be found below it.

Part two

The second table of form P-4 reflects the following values:

the exact number of man-hours worked (and the data is broken down by employee category) for the first quarter, six months, 9 months and a year,
information about accrued wages (for full-time employees, part-time workers and those who work under civil contracts),
information about all social payments made (if any).

At the end, the document must be certified by the employee who is responsible for the accuracy of the information entered into it (usually the head of the organization). Here you need to indicate his position (CEO, director, etc.) and sign with a transcript. Below you should write your contact information (in case a Rosstat specialist has any questions), as well as the date the document was completed.

Penalties for failure to submit a report

Responsibility for failure to submit a statistical report is established by the Code of Administrative Offenses. In this case, a document not submitted at all, sent at the wrong time, or filled with inaccurate data is considered a violation.

The fines are set as follows:

For all types of violations, the organization may be subject to a fine of 20-70 thousand rubles. If such a violation is committed again in the future, the amount of sanctions may be increased to 100-150 thousand rubles.
A fine in the amount of 10-20 thousand rubles may be imposed on the person responsible for sending the form P-4 NZ. If repeated violations of a similar nature are detected, it can increase to 30-50 thousand rubles.

Attention! The statistical authorities must decide whether to impose a fine on the perpetrator. At the same time, they are given a period of 2 months from the moment the violation is discovered.