Employee and salary reporting forms have been updated

New report to Rosstat

For 2021, organizations submit a new report in form 1-T (working conditions), the form of which was approved by Rosstat order No. 412 dated July 24, 2020. The full name of the statistical reporting is “Information on the state of working conditions and compensation for work with harmful and (or) dangerous working conditions.”

The information requested by Rosstat concerns 2021. Information is divided into two types:

1. The presence of harmful or dangerous factors in workplaces created in the organization.
2. Availability and amount of guarantees and compensations that are due to workers employed in hazardous and hazardous industries.

Basic information about form 1-T (working conditions)

Form 1-T (working conditions) - an annual report for legal entities on the state of working conditions in the organization and compensation for harmful and dangerous work. Individual entrepreneurs and SMEs do not report on the form.

The annual form must be submitted to the territorial office of Rosstat by January 21 of the year following the reporting year.

The OKUD form code is 0606004. The form and instructions for filling it out were approved by Rosstat order No. 404 dated July 15, 2019 and are presented in Appendix 2.

Who is obliged to take

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

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

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

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

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Deadline for submitting the report to Rosstat

The deadline for submitting the 1-T working conditions report for 2021 is 01/21/2021. Considering the duration of the New Year holidays, Rosstat representatives strongly recommend submitting reports in advance. Failure to comply with delivery deadlines will result in fines:

• from 20,000 to 70,000 rubles. — for a legal entity;
• from 10,000 to 20,000 rub. - for responsible and/or officials.

The instructions are contained in Part 1 of Art. 13.19 Code of Administrative Offenses of the Russian Federation. The organization will be punished for providing false information and if the company does not submit a report.

Please note where the 1-T working conditions are submitted and in what form: the form should be submitted to the territorial body of Rosstat in several ways:

1. In electronic form via secure communication channels using a digital signature.
2. By registered mail. When sending such a shipment, an inventory of the attachments is drawn up.
3. In person, by submitting the completed report to the department specialist.

New form 1-T and due date

Changes to the 1-T report form (working conditions) and the procedure for filling it out were made by Rosstat order No. 412 dated July 24, 2020. This is an annual report that organizations must send to territorial statistical bodies by January 21 of the year following the reporting one. The deadline for submitting the report “Form No. 1-T (working conditions)” for 2021 is 01/21/2021. This is a regular working Thursday, so there will be no rescheduling.

The form consists of three sheets and two sections:

1. The state of the workplace and the environment in the organization.
2. Guarantees and compensation provided to persons working in hazardous and hazardous industries.

The report is needed by statistical authorities to form a general picture of labor protection: working conditions, provision of personal protective equipment, payment of compensation for harm. Based on this information, state labor inspectorates (GIT) staff inspectors and determine the need for institutions that deal with labor protection. The information is used to form the budget of the Social Insurance Fund for activities aimed at increasing the level of work safety. A sample report on occupational safety and health at an enterprise (title page) for submission for 2021 looks like this:

The report is submitted both on paper and electronically. The statistics body does not provide any restrictions in this regard. The main thing is that the sender of the electronic document has an electronic digital signature of the established form.

Instructions for filling out the form

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

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

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

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

Instructions for filling out 1-T (working conditions)

The form and instructions for filling it out were approved by Rosstat order No. 404 dated July 15, 2019. The form must be filled out for all categories of employees: workers, managers, employees and specialists. An exception is employees on maternity or child care leave.

The form consists of a title page and two sections. Let's figure out how to fill out each of them.

Title page

Fill out the title page in the same way as other statistical forms. Indicate the year for which you are reporting, the full and short name of the organization, postal address and zip code.

In the code part of the title page, enter the OKPO code if you do not have an OP or an identification number if you have an OP or you are reporting to the OP.

Section 1

The first section reflects information about working conditions. It is filled out for the entire staff of the organization as a whole, and the data of women and persons under 18 years of age is highlighted separately in the appropriate columns. Data about employees must be included in the section, even if they do not receive guarantees or compensation.

Information for section 1 can be taken from the results of the SOUT (workplace certification). Additionally, you need to be guided by the Federal Law “On SOUT”; lists of heavy work that are prohibited for women and persons under 18 years of age; by order of the Ministry of Labor No. 33n.

Let's look at the first section line by line.

Line 01 is needed to indicate the number of employees. Count the number of all personnel, women and children. But exclude those who are on maternity leave: pregnancy, childbirth, child care.

In line 02 from line 01, highlight those who are engaged in work with harmful or dangerous conditions. These are those employees whose workplaces, as a result of special assessments or certification, are classified as class 3 or 4. Even if an employee is exposed to several harmful and dangerous factors, it is taken into account only once.

Next, from line 02, select the number of workers who work with specific harmful or dangerous factors and distribute them among lines 03–13. If the employee’s working conditions are related to several factors, he must be taken into account for each of them. As a result, line 02 will be less than or equal to the sum of lines 03 to 13.

Separately, it is worth dwelling on lines 12 and 13. Line 12 takes into account only harmful and dangerous conditions due to the severity of the labor process - physical stress on the musculoskeletal system and functional systems of the body. On line 13 - only in terms of tension, that is, the load on the nervous system.

Section 2

The second section reflects guarantees and compensation. All lines, except 30, are filled out for employees employed in jobs of classes 3 and 4 and who are entitled to compensation and guarantees. Women are indicated in a separate column.

The report does not include the number of employees who:

• have guarantees and compensation for work in conditions other than normal - work of various qualifications, combination of professions, overtime, work at night, on weekends and holidays, etc.;
• work in special climatic conditions - regions of the Far North and equivalent areas;
• work in radiation-contaminated areas.

Data for lines 20, 21 and 24 can be taken from the employer’s local regulations, industry agreement, or collective agreement. Line 20 goes to all employees who are entitled to more than 28 days of paid leave, line 21 goes to those who have had their working hours reduced, and line 24 goes to those with increased pay.

Line 22 shows the number of employees who are entitled to free therapeutic and preventive meals. The list of industries, professions and positions, employment in which gives the right to this, was approved by order of the Ministry of Health and Social Development dated February 16, 2009 No. 46n.

Line 23 indicates the number of those who have the right to receive free milk and equivalent products. The list of harmful factors that require the use of milk was approved by order of the Ministry of Health and Social Development of Russia dated February 16, 2009 No. 45n.

Line 25 shows the number of employees who are subject to medical examination. This includes everyone who has the right to a medical examination, regardless of the date of its completion. The list of production and work was approved by order of the Ministry of Health and Social Development of Russia dated April 12, 2011 No. 302n.

Lines 26–28 show employees who retain the right to early assignment of an old-age insurance pension. This also includes those who have already exercised their right to a pension and continue to work in the same workplace. Each worker must be counted once, even if he is entitled to early retirement on several grounds.

Line 30 reflects the list number of workers who receive at least one type of personal protective equipment free of charge: workwear, shoes, etc. Line 31 separately identifies the number of those who receive personal protective equipment because they work in harmful or dangerous conditions.

Column 5 “Actual expenses for guarantees, compensation and personal protective equipment” deserves special attention. It shows the actual expenses of the organization without VAT for the reporting year for the payment of additional allowances, food, milk, medical examinations, and workwear (lines 20, 22, 23, 24, 25, 30, 31). There are several features here:

1. On line 20, column 5 includes amounts that were accrued on an ad-hoc basis. If a legal entity does not keep separate records of payments, the amount of expenses for additional vacations can be determined by calculation in proportion to the number of days of the main vacation.
2. On line 24, column 5 is filled in if the amounts of labor costs in an increased amount are accrued in the form of an additional salary or tariff rate. If the company does not keep separate records and cannot obtain the data by calculation, the column need not be filled in. But in this case, an explanation must be attached to the report.
3. Column 5 on lines 20 and 24 does not include payments for work in conditions deviating from normal, in special climatic conditions and in areas exposed to radioactive contamination.

When filling out this column, you need to take into account that actual payments are shown for the entire reporting year, and data on the number is shown at the end of the reporting year. Therefore, it may turn out that column 3 is not filled in, or, conversely, column 5 is empty when column 3 is filled in. For example, when employees were fired on the reporting date or there were no funds to pay compensation.

The finished report is checked against the control ratios given in the Instructions and sent to the responsible person for signature.

Title page

In this section we indicate the full name of the reporting enterprise, postal address and OKPO code.

IMPORTANT!

Carefully study the instructions on how to report to Rosstat using Form No. 1-T (working conditions) if the organization has separate divisions: in this case, write both the name of the separate division and the name of the legal entity. The address line indicates the actual location of the unit.

What labor safety reports must be submitted to Rosstat?

There are 3 statistical reports on labor protection submitted to Rosstat. All other forms of reports developed within ministries and departments are not related to Rosstat reporting and are regulated by other departmental acts. Therefore, in this article we will talk only about those reports that are provided for by the federal legislation of the Russian Federation.

3 reports that need to be submitted to Rosstat in January 2020:

• 1-T report “Working conditions” – annually
• report 7-Injuries – annually
• Appendix to report 7-Injuries – once every 3 years

First section

This part of the report should indicate the number of workers who are employed in hazardous or hazardous industries. All employees should be taken into account, with the exception of women on maternity leave or parental leave.

We indicate the total number of employed workers in line 01 without taking into account production factors.

In line 02, indicate the number of employees employed in hazardous industries, in accordance with the special assessment of workplaces. If one employee is exposed to several harmful factors, then count it only once.

In lines 03–13, decipher line number 02 according to the highlighted categories (factors). If one workplace is exposed to several harmful factors, consider such sites in each category.

In line 12, indicate workers exposed to increased physical stress when performing work duties, and in line 13 - mental stress.

IMPORTANT!

Fill out the first section with information without taking into account the availability of guarantees and compensation for special working conditions for employees.

Second section

In section No. 2 we write information about guarantees and accrued compensation. Do not take into account information about the calculation of regional and climatic coefficients in the table.

In column 3, indicate your total expenses for the year. Reflect the amounts of payments due to women in column 4. Fill in column 5 with the amounts of expenses incurred at the end of the year. For example, if an employee received additional payment during the reporting period, and resigned at the end of the year, then do not include the amount of accruals for the dismissed employee in column 5.