Rosstat Order No. 498 dated October 26, 2015 introduced some changes to various forms of statistical reporting. From January 2017, enterprises must use the updated P-1 statistics form, which must be completed in accordance with the instructions and explanations given in normative act. The most important features of entering information will be considered in the article.

Not all legal entities know whether they need to fill in and send data about themselves to the territorial statistical bodies. Form P-1 statistics for 2016, the form of which must be downloaded for subsequent completion, must be submitted to Rosstat by organizations with an average number of employees of more than 15 people (including part-time employees and persons working under the GPA). The exception is:

• insurers;
• financial institutions (including banks).

For organizations that are on the "simplified" system, but not related to the SMP, the statistical form P-1 is also required to be filled out. But in accordance with the changes made by the order of Rosstat No. 686 of 10/27/2016, non-profit organizations such reporting must be made only if they provide services or produce goods.

Such a report must be submitted to Rosstat at the location on a monthly basis, up to the 4th day of the month following the reporting period. Form P-1 for December 2016 must be submitted before January 9, 2017, since the New Year holidays lasted until January 8.

Not all legal entities pay attention to the fact that the order of Rosstat says that it is necessary to draw up separate reports for their branches, separate divisions and representative offices. The P-1 statistical reporting form for each of them must be submitted to the territorial statistics agency. But in the report of the head office, information about them should not be displayed.

The reporting document consists of a title page and five different sections. The first page displays general information about the organization itself. Separate units indicate their location data. A sample of filling out the P-1 statistics form will help you correctly enter OKPO, the name of the organization, and your address.

Section 1

The data displayed in this part of the document should not include VAT. It is not required to fill in all lines on a monthly basis - the information in lines 3, 4, 5 is entered only in quarterly reports.

It is important not to forget that the first line does not need to reflect income received as a result of the sale of fixed assets, intangible assets, inventories, currency and securities. Step-by-step instruction on filling out the P-1 form, statistics will help eliminate such errors during data entry.

Section 2

All calculations do not include VAT. You need to fill in as many lines in the table as the number of OKVED codes the organization conducts its activities.

Section 3

Here, it is necessary to include VAT in the indicated amounts. Data on goods sold are entered in different rows:

• population;
• individual entrepreneurs and legal entities.

Line 28 is intended to indicate the amount of money received for services. If it is filled out, then you will also have to submit Appendix 3 to the P-1 form. Starting February 1, 2017, the form has been updated, this line has been eliminated. Therefore, this information will not be required to be included in the January report.

Section 4

Here the data is entered in tons or ton-kilometers. The last unit of measure is used to display the cargo turnover of the enterprise. Instructions for filling out the P-1 statistics form will help you correctly calculate this parameter.

Section 5

Data must be entered in accordance with the classifier of varieties of goods and services developed by Rosstat.

Special varieties of the P-1 form

In addition to the established general form, there are some other varieties of it that certain organizations must submit. These include:

1. Organizations engaged in the capture or production of fish and other aquatic biological resources. They need form P-1 (fish), which should be downloaded to enter information into in electronic format. The list of enterprises required to submit this report is compiled by Rosstat. The form of the document was approved in 2015.
2. Legal entities engaged in the production and shipment of agricultural products. Returns must be submitted by the 3rd day of the month following the reporting period. Form P-1 (CX) (the 2016 form was approved on August 4, 2016) is submitted monthly.

Answer

Answer to the question:

Rosstat Order No. 498 dated October 26, 2015 approved Instructions for filling out forms of federal statistical observation No. P-1 "Information on the production and shipment of goods and services", No. P-2 "Information on investments in non-financial assets", No. P-3 "Information on the financial condition of the organization", No. P-4 "Information on the number and wages workers...

According to paragraph 80 of the Instructions, employees hired part-time from other organizations are not included in the payroll. External part-timers are accounted for separately.

According to paragraph 82 of the Directives average number of external part-timers

Thus, in form П-4 НЗ the average number of partners is indicated.

Accordingly, we believe that external part-time workers who are on parental leave will also be taken into account if they work part-time working time.

Details in the materials of the System Personnel:

Legal basis: Rosstat Order No. 498 dated October 26, 2015

Order

On approval of Instructions for filling out forms of federal statistical observation No. P-1 "Information on the production and shipment of goods and services", No. P-2 "Information on investments in non-financial assets", No. P-3 "Information on the financial condition of the organization", No. P-4 "Information on the number and wages of employees", No. P-5 (m) "Basic information about the activities of the organization"

Filling in information about the number of employees, accrued wages, hours worked and social benefits

77. Column 1, lines 01 to 11 shows average number of employees organization that includes:

average number of employees;
the average number of external part-timers;
the average number of employees who performed work under civil law contracts.

78. Medium per month (column 2, lines 02 to 11) is calculated by summing up payroll employees for each calendar day of the month, i.e. from the 1st to the 30th or 31st (for February - to the 28th or 29th), including holidays (non-working) and weekends, and dividing the amount received by the number of calendar days of the month.

The number of employees on the payroll for a day off or a holiday (non-working) day is taken equal to the payroll number of employees for the previous working day. If there are two or more days off or holidays (non-working) days in a row, the number of employees on the payroll for each of these days is taken equal to the number of employees on the payroll for the working day preceding the weekend and holidays (non-working) days.
Calculation average headcount employees is made on the basis of daily accounting of the payroll number of employees, which should be specified on the basis of orders for the admission, transfer of employees to another job and termination of the employment contract.
The number of employees on the payroll for each day must correspond to the data of the time sheet of employees, on the basis of which the number of employees who came and did not show up for work is established.

79. The average number of employees is calculated on the basis of the payroll, which is given on a certain date, for example, on the last day of the reporting period.
To the headcount includes employees who worked under an employment contract and performed permanent, temporary or seasonal work one day or more, as well as working owners of organizations who received wages in this organization.

In the payroll number of employees for each calendar day, both those actually working and those absent from work for any reason are taken into account. Based on this, the payroll includes in whole units, in particular, employees:

a) those who actually came to work, including those who did not work due to downtime;

b) who were on business trips, if they retain their wages in this organization, including employees who were on short-term business trips abroad;

c) those who did not show up for work due to illness (during the entire period of illness until returning to work in accordance with disability certificates or until retirement due to disability);

d) those who did not come to work in connection with the performance of state or public duties;

e) employed on a part-time or part-time work week, as well as those employed at half the rate (salary) in accordance with an employment contract, or staffing. In the headcount, the specified employees are taken into account for each calendar day as whole units, including non-working days weeks stipulated upon employment (see clause 81.3).
Note. This group does not include certain categories of workers who, in accordance with the law Russian Federation reduced working hours have been established, in particular: employees under the age of 18; workers employed in work with hazardous and hazardous conditions labor; women who are given additional breaks from work to feed their baby; women working in countryside; employees who are disabled people of groups I and II;

f) hired with a probationary period;

g) those who have concluded an employment contract with an organization on the performance of work at home by personal labor (homeworkers). In the list and average number of employees, homeworkers are counted for each calendar day as whole units;

h) employees with special ranks;

i) sent away from work to educational institutions for advanced training or acquiring a new profession (specialty), if they retain their wages;

j) temporarily sent to work from other organizations, if they do not retain their wages at the place of their main job;

k) students and pupils educational institutions working in organizations during the period industrial practice if they are enrolled in jobs (positions);

l) students in educational institutions, graduate schools, located in study leave with the preservation of all or part of wages;

m) students in educational institutions and who were in additional leave without pay, as well as employees entering educational institutions who were on leave without pay to pass entrance exams in accordance with the legislation of the Russian Federation (see clause 81.1);

n) those who were on annual and additional holidays provided in accordance with the legislation, the collective agreement and the labor contract, including those who were on vacation with subsequent dismissal;

o) who had a day off according to the work schedule of the organization, as well as for processing time with a summarized accounting of working time;

p) who received a day of rest for work on weekends or holidays (non-working) days;

c) who were on maternity leave, on leave in connection with the adoption of a newborn child directly from the maternity hospital, as well as on parental leave (see paragraph 81.1);

r) taken to replace absent employees (due to illness, maternity leave, parental leave);

s) who were on leave without pay, regardless of the duration of the leave;

t) who were idle at the initiative of the employer and for reasons beyond the control of the employer and the employee, as well as on unpaid leave at the initiative of the employer;

u) who took part in strikes;

c) worked on a rotational basis. If organizations do not have separate subdivisions in the territory of another subject of the Russian Federation where rotational work is carried out, then employees who performed work on a rotational basis are taken into account in the report of the organization with which labor contracts and civil law contracts are concluded;

h) foreign citizens who worked in organizations located on the territory of Russia;

w) absenteeism;

y) who were under investigation before the decision of the court.

80. Not included in the headcount workers:

a) employed concurrently from other organizations;
External part-timers are accounted for separately.
Note. An employee who receives two, one and a half or less than one rate in one organization or is registered in one organization as an internal part-time worker is counted in the payroll number of employees as one person (a whole unit). At the same time, an employee who is on the payroll of the organization and performs work on the terms of internal combination, is taken into account once at the place of the main job, and the amount of wages is shown in the payroll, taking into account the remuneration of part-time work;

b) performed work under civil law contracts;
Note. An employee who is on the payroll of an organization and has entered into a civil law contract with the same organization is taken into account in the payroll and average headcount once at the place of the main job, and the wages accrued to him under an employment contract and a civil law contract - in column 8 (wage fund of employees on the payroll);

c) attracted to work under special contracts with government organizations for the provision of labor (military personnel and persons serving sentences of deprivation of liberty) and are taken into account in the average number of employees (see paragraph 81.2);1

d) transferred to work in another organization, if they do not retain their wages, as well as sent to work abroad;

e) sent by organizations to study in educational institutions with a break from work, receiving scholarships at the expense of these organizations; persons with whom a student contract for vocational training has been concluded with the payment of a scholarship during the period of apprenticeship;

f) who have submitted a letter of resignation and stopped working before the expiration of the warning period or stopped working without warning the administration. They are excluded from the list of employees from the first day of absence from work;

g) the owners of this organization who do not receive wages;

h) members of the cooperative who have not concluded labor contracts with the organization;

i) lawyers;

j) military personnel in the performance of military service duties.

81. When determining the average number of employees the following should be kept in mind.

81.1. Some employees on the payroll not included in the average. These workers include:

Women who were on maternity leave, persons who were on leave in connection with the adoption of a newborn child directly from the maternity hospital, as well as on parental leave;
- employees studying in educational institutions and who were on additional leave without pay, as well as those entering educational institutions who were on leave without pay to pass entrance exams in accordance with the legislation of the Russian Federation;

81.2. Persons who are not on the payroll and recruited to work under special contracts with state organizations for the provision of labor (military personnel and persons serving sentences of imprisonment) are taken into account in the average number as whole units by the days of attendance at work.

81.3. Persons who worked part-time in accordance with the employment contract, staffing table or transferred with the written consent of the employee to work part-time, when determining the average number of employees counted in proportion to hours worked.

The calculation of the average number of this category of workers is carried out in the following order:

a) the total number of man-days worked by these employees is calculated by dividing the total number of man-hours worked in the reporting month by the length of the working day, based on the length of the working week, for example:

40 hours - for 8 hours (for a five-day working week) or for 6.67 hours (for a six-day working week);

36 hours - by 7.2 hours (with a five-day working week) or by 6 hours (with a six-day working week);

24 hours - by 4.8 hours (with a five-day working week) or by 4 hours (with a six-day working week).

b) then the average number of part-time employees for the reporting month is determined in terms of full employment by dividing the worked man-days by the number of working days according to the calendar in the reporting month. At the same time, for days of illness, vacation, absences (falling on working days according to the calendar), the number of man-hours worked conventionally includes the hours of the previous working day (in contrast to the methodology adopted for accounting for the number of man-hours worked).
It should be borne in mind that employees who, in accordance with the legislation of the Russian Federation, have reduced working hours, including disabled people, are counted as whole units in the average headcount.
Simplified calculation method (conditional example).
In the organization, five employees in September were employed at work part-time:
- two employees worked 4 hours a day, each of them for 22 working days. They are counted for each working day as 0.5 persons (4.0: 8 hours);
- three employees worked 3.2 hours a day for 22, 10 and 5 working days, respectively. These workers are counted as 0.4 people (3.2 hours: 8 hours) for each working day.
Average population part-time workers amounted to 1.7 people (0.5 x 22 + 0.5 x 22 + 0.4 x 22 + 0.4 x 10 + 0.4 x 5): 22 working days in September). This number is taken into account when determining the average number of employees.
Note. Persons who worked part-time at the initiative of the employer are taken into account in the average number of employees as whole units.

81.4. Below is a conditional example of calculating the average number of full-time employees in an organization (working according to a five-day work week schedule) for the reporting month.

Numbers of the month	List number of employees	Including not included in the average headcount (see paragraph 81.1)
1	2	3	4
1	253	3	250
2	257	3	254
3 (Saturday)	257	3	254
4 (Sunday)	257	3	254
5	260	3	257
6	268	3	265
7	268	3	265
8	272	3	269
9	270	3	267
10 (Saturday)	270	3	267
11 (Sunday)	270	3	267
12	274	3	271
13	279	3	276
14	278	3	275
15	279	-	279
16	282	-	282
17 (Saturday)	282	-	282
18 (Sunday)	282	-	282
19	284	-	284
20	286	-	286
21	291	-	291
22	295	2	293
23	298	2	296
24 (Saturday)	298	2	296
25 (Sunday)	298	2	296
26	298	2	296
27	292	2	290
28	305	2	303
29	306	2	304
30	314	2	312
31 (Saturday)	314	2	312
Sum			8675

In this example, the sum of the number of employees on the payroll for all days of the month to be included in the average headcount is 8675, the calendar number of days in the month is 31, the average headcount for the month in this case was 280 people (8675:31). The number is shown in whole units.

81.5. The average number of employees for the quarter is determined by summing the average number of employees for all months of the organization's work in the quarter and dividing the resulting amount by three.

Example. The organization had an average number of employees in January 620 people, in February - 640 people and in March - 690 people. The average number of employees for the first quarter was 650 people ((620 + 640 + 690): 3).

81.6. The average number of employees for the period from the beginning of the year to the reporting month inclusive is determined by summing the average number of employees for all months that have elapsed for the period from the beginning of the year to the reporting month inclusive, and dividing the amount received by the number of months for the period from the beginning of the year, i.e. respectively by 2, 3, 4, etc.
Example. The organization started working in March. The average number of employees in March was 450 people, in April - 660, in May - 690 people. The average number of employees since the beginning of the year (for 5 months) amounted to 360 people ((450 + 660 + 690): 5).

81.7. The average number of employees for the year is determined by summing the average number of employees for all months of the reporting year and dividing the resulting amount by 12.
Example.

The average headcount for the year was 542 people (6504:12).

81.8. The average number of employees in organizations that worked for an incomplete month (for example, in newly created organizations that have a seasonal nature of production) is determined by dividing the sum of the number of employees on the payroll for all days of the organization's work in the reporting month, including weekends and holidays (non-working) days for period of work by the total number of calendar days in the reporting month.
Example. The newly created organization started working on July 24, 2014. The number of employees on the payroll in this organization was as follows:

Numbers of the month	List number of employees	Including not included in the average headcount (see paragraph 81.1)	Included in the average headcount (group 2 minus group 3)
1	2	3	4
24	570	-	570
25	570	-	570
26 (Saturday)	570	-	570
27 (Sunday)	570	-	570
28	575	-	575
29	580	-	580
30	580	-	580
31	583	-	583
Sum			4598

The sum of the number of employees on the payroll for July, to be included in the average number of employees, amounted to 4598, the calendar number of days in July - 31, the average number of employees in July amounted to 148 people (4598:31).
Notes.
Newly created organizations do not include organizations created on the basis of liquidated (reorganized) legal entities, separate or non-independent subdivisions.

This concept is used in order to fill out forms of federal statistical observation No. P-1, P-2, P-3, P-4, P-5 (m).

Organizations that have temporarily suspended work for reasons of a production and economic nature determine the average number of employees on a general basis.

81.9. If the organization worked for an incomplete quarter, then the average number of employees for the quarter is determined by summing the average number of employees for the months of work in the reporting quarter and dividing the amount received by 3.
Example. The organization was re-established and started working in March. The average number of employees for March was 720 people. Consequently, the average number of employees for the first quarter for this organization amounted to 240 people (720:3).

81.10. If the organization worked for an incomplete year (seasonal nature of work or created after January), then the average number of employees for the year is determined by summing the average number of employees for all months of the organization's work and dividing the amount received by 12.
Example. The seasonal organization started in April and ended in August. The average number of employees in April was 641, May - 1254, June - 1316, July - 820, August - 457 people. The average number of employees for the year was 374 people ((641 + 1254 + 1316 + 820 + 457): 12).

81.11. Employees who are on the payroll of the organization, involved in public works or temporary work on the terms of internal combination, are counted in the average number of employees once at the place of their main job, the amount of wages is shown in the payroll fund, taking into account wages in public works, in the number of man-hours worked, the hours of work of these employees are reflected taking into account the hours of work in public works or work of a temporary nature.

82. Average number of external part-timers(column 3) is calculated in accordance with the procedure for determining the average number of persons who worked part-time (see paragraph 81.3).

Column 3 conditionally shows employees who performed pedagogical work under an employment contract outside the place of their main job on the terms hourly pay in the amount of not more than 300 hours per year (similar to the procedure for calculating the number of external part-time workers, taking into account the actual hours worked, using the length of the working week established for the specialties of pedagogical workers).
Due to the fact that when filling in information about the average number of external part-time workers by type economic activity this information may be insignificant, then the column is filled with one decimal place.
The average number of external part-time workers for the period from the beginning of the year and the year is determined by summing the average number for all months that have elapsed since the beginning of the year, and dividing the amount received by the number of months of the reporting period.

83. Average number of employees(including foreign citizens), performing work under civil law contracts(column 4), the subject of which is the performance of work and the provision of services, per month is calculated according to the methodology for determining the average headcount.

These employees are accounted for each calendar day as whole units during the entire period of this contract, regardless of the period of payment of remuneration. The number of employees for the previous working day is taken as a weekend or a holiday (non-working) day.
The average number of employees who performed work under civil law contracts for the period from the beginning of the year and the year is determined by summing up the average number for all months that have elapsed since the beginning of the year, and dividing the amount received by the number of months of the reporting period.
If an employee on the payroll has entered into a civil law contract with the same organization, then he is not included in the average number of employees who performed work under civil law contracts (see note to paragraph 80 "b").
In case of conclusion of a civil law contract between the organization and educational institution on the passage of internships by students of educational institutions in the organization, the report of the organization includes data on the number and wages of students, regardless of whether wages were accrued - directly to students or transferred to an educational institution.
The average number of employees performing work under civil law contracts does not include: individual entrepreneurs without education legal entity who have concluded a civil law contract with the organization and received remuneration for the work performed and services rendered; non-listed persons who do not have civil law agreements with the organization; persons with whom copyright agreements for the transfer of property rights have been concluded.

84. In the number of man-hours worked(columns 5 and 6, lines from 01 to 11) the hours actually worked by employees are included, taking into account overtime and hours worked on holidays (non-working) and weekends (according to the schedule), both for the main job (position) and for combined work in the same organization, including business travel hours.

Man-hours worked do not include:
the time spent by employees on annual, additional, educational leave, leave at the initiative of the employer;
time for advanced training of employees with a break from work;
time of illness;
downtime;
hours of breaks in the work of mothers to feed the child;
work cut-off hours certain categories employees who, in accordance with the legislation of the Russian Federation, have reduced working hours;
time of participation in strikes;
other cases of absence of employees at work, regardless of whether their wages were kept or not.

With respect and best wishes comfortable work, Natalya Nikonova,

Expert Systems Personnel

Leasing companies and other legal entities engaged in leasing activities, in the form No. P-2, reflect investments made for their own needs. The cost of property leased by these organizations is not included in the volume of investments in fixed assets. The cost of new fixed assets received from a higher organization by separate subdivisions subordinate to it (branches, territorial divisions, structural divisions) in the report in the form No. P-2 reflects the organization that received these fixed assets and uses them in its activities. Contracting organizations that combine the functions of subjects of investment activities (investor, customer (developer) and contractor) work performed at completed construction sites are accounted for as part of construction in progress and, accordingly, are reflected in investments in fixed capital.

45. If the payments for the work (services) performed were made in foreign currency, then these volumes are converted into rubles at the rate established by the Central Bank of the Russian Federation at the time of the work (services) performance. Expenses for the purchase of machinery, equipment, and other fixed assets made in foreign currency are recalculated into rubles at the rate established on the date of acceptance of the freight customs declaration to customs clearance, the moment of border crossing or after the moment of change of ownership (according to the terms of the contract).

46. ​​The data presented in the form are given without value added tax (except in cases where, in accordance with the legislation of the Russian Federation ( tax code , part 2, ) VAT is taken into account in the cost of fixed assets and intangible assets)) and cannot have a negative value.
. - Cm. the previous edition) Investments are cash, securities, other property, including property rights, other rights having a monetary value, invested in objects of entrepreneurial and (or) other activities in order to make a profit and (or) achieve another beneficial effect.

Section 1. Investments in non-financial assets

47. Section 1 reflects investments in non-financial assets - fixed assets and non-produced non-financial assets. Columns 1 and 2 reflect the capital expenditures made in the current year, columns 3 and 4 - similar data for the corresponding periods of the previous year. The data are shown in the actual prices of the relevant reporting period. Columns 1 and 3 reflect information for the period from the beginning of the year on an accrual basis, columns 2 and 4, respectively, for the reporting quarter of the current and previous year.

48. By line 01 investments in fixed assets are reflected (in terms of new and imported fixed assets): construction costs, reconstruction (including expansion and modernization) of facilities that lead to an increase in their initial cost, purchase of machinery, equipment, vehicles, production and household inventory accounting for which is carried out in the manner established for accounting for investments in non-current assets, investments in objects intellectual property; cultivated biological resources (according to All-Russian classifier of fixed assets OK-013-2014).
(Paragraph as amended as of January 1, 2017 by order of Rosstat dated October 27, 2016 No. 686. - Cm. the previous edition) This line takes into account investments made from all sources of financing, including budget funds on a repayable and non-repayable basis, loans, technical and humanitarian assistance, and an exchange agreement. Line 01 also reflects the costs incurred at the expense of funds of citizens and legal entities involved by developer organizations for shared construction on the basis of contracts drawn up in accordance with Federal Law of December 30, 2004. No. 214-FZ "On Participation in Shared Construction of Apartment Buildings and Other Real Estate and on Amendments to Certain Legislative Acts of the Russian Federation". In cases where, under the terms of the lease agreement, the leased property is accounted for on the balance sheet of the lessee, then its value is included by the lessee in investments in fixed assets and is reflected in line 01. funds, as well as machinery, equipment, vehicles, production and household inventory, previously listed on the balance sheet of other legal entities and individuals (except for acquisition by import), and objects of construction in progress are not reflected in line 01, but are also shown in lines 23 and 24.
(Paragraph as amended as of January 1, 2017 by order of Rosstat dated October 27, 2016 No. 686. - Cm. the previous edition) Investments in fixed assets do not include the costs of acquiring non-financial assets worth no more than 40 thousand rubles per unit, if they are not reflected in the accounting records as fixed assets (in accordance with Regulation on accounting "Accounting for fixed assets" PBU 6/01 approved by order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n(registered by the Ministry of Justice of Russia on April 28, 2001 No. 2689)). For budgetary, autonomous and state-owned institutions, the costs of acquiring assets worth no more than 3,000 rubles per unit, reflected in accounting on off-balance sheet account 21 "Fixed assets worth up to 3,000 rubles inclusive, in operation" (in accordance with Chart of Accounts for Accounting of Budgetary Institutions and Instructions for its Application approved by order of the Ministry of Finance of Russia dated December 16, 2010 No. 174n(registered by the Ministry of Justice of Russia on February 2, 2011 No. 19669)). For credit institutions, the limit on the value of items to be accepted for accounting as part of fixed assets is determined by the head of the credit institution (in accordance with Accounting Rules for Credit Institutions Located on the Territory of the Russian Federation approved Central Bank of the Russian Federation 16.07.2012 No. 385-P(registered by the Ministry of Justice of Russia on September 3, 2012 No. 25350)).

49. On lines 02-04 reflects the costs of construction, reconstruction (including expansion and modernization) and technical re-equipment of buildings and structures, which consist of completed construction works and other capital costs attributable to them (design and survey work, costs for allotment of land plots for construction, payment of land tax (rent) during the construction period, etc.), included in the inventory value of the building (structure) when the facility is put into operation .

The construction costs of buildings are shown including the costs of communications within the building necessary for its operation (the entire heating and sewerage system inside the building, internal network gas, water, power and lighting wiring, telephone wiring, ventilation devices for general sanitary purposes, lifts and elevators, etc.). The costs of construction and design and survey work are included in the amount of the volume actually performed (regardless of the moment of their payment) on the basis of a document (certificate) on the cost of work performed (costs) signed by the customer and the organization performing the work. Construction costs also include the cost of customer materials used construction organization during the performance of work in the reporting period and not reflected in the certificate of the cost of work performed, signed by the customer and the contractor (executor of work). Payment for land upon purchase, withdrawal (repurchase) of land plots for construction in lines 02-04 is not reflected. These costs are accounted for on line 21.
(Paragraph as amended as of January 1, 2017 by order of Rosstat dated October 27, 2016 No. 686. - Cm. the previous edition) By line 02 investments in residential buildings and premises are reflected. These include residential premises, buildings or parts of buildings that are used wholly or mainly as places of residence: included in the housing stock (general purpose, hostels, dormitories of boarding schools, orphanages, homes for the elderly and disabled) and not included in housing stock (panel houses, garden houses, container-type residential premises, mobile house cars, premises adapted for housing (such as cars and bodies of railway cars, ships, etc.)).
(Paragraph as amended as of January 1, 2017 by order of Rosstat dated October 27, 2016 No. 686. - Cm. the previous edition) By line 03 investments in non-residential buildings are shown, the purpose of which is to create conditions for work, social and cultural services for the population, storage of material values, etc. Non-residential buildings include: industrial, agricultural, commercial, retail, administrative, buildings for holding recreational activities, hotels, restaurants, schools, hospitals, prisons, etc.
(Paragraph as amended as of January 1, 2017 by order of Rosstat dated October 27, 2016 No. 686. - Cm. the previous edition) By line 04 costs for all types of structures are given. Structures include engineering and construction facilities erected with the help of construction and installation works: motorways, automobile, railways, runways, shooting ranges, ranges, command posts, bridges, overpasses, dams and other hydraulic structures, pipelines, communication lines, mines, sports facilities, recreation facilities, monuments, etc.
(Paragraph as amended as of January 1, 2017 by order of Rosstat dated October 27, 2016 No. 686. - Cm. the previous edition) Line 05 investments for land improvement are given: costs for land reclamation; the costs of carrying out cultural and technical work on lands that do not require drainage; terracing of steep slopes; capital investments for radical land improvement; land clearing, land reclamation, land change (territory planning), costs associated with flood prevention, costs associated with the transfer of ownership of land, etc.
(The paragraph is additionally included from January 1, 2017 by order of Rosstat dated October 27, 2016 No. 686)

50. Line 06 costs for the acquisition of vehicles are reflected: railway rolling stock, rolling sea and inland water, automobile, air, urban electric transport. The cost of vehicles received on the terms of financial leasing and accounted for by the lessee on an off-balance sheet account is not shown in line 06.
by order of Rosstat dated October 27, 2016 No. 686. - Cm. the previous edition)

51. Line 07 reflects the cost of acquiring information, computer and telecommunications (ICT) equipment. It includes information equipment, complete machines and equipment designed to convert and store information, which may include electronic control devices, electronic and other components that are parts of these machines and equipment. ICT equipment also includes various types of computers, including computer networks, independent data input-output devices, as well as equipment for communication systems - transmitting and receiving equipment for radio communication, broadcasting and television, telecommunication equipment. Line 08 reflects the costs of acquiring other machinery and equipment (included and not included in the construction estimates), as well as the costs of installing power, lifting and transport, pumping and compressor and other equipment at the place of its permanent operation, checking and testing the quality of installation ( individual testing certain types machines and mechanisms and comprehensive idle testing of all types of equipment). This line also includes the cost of purchasing production and household equipment, including furniture. For equipment for the manufacture of which intermediate settlements are made with its manufacturers according to the degree of readiness of individual units, the amounts accepted for payment by the customer on the basis of acts on the degree of readiness of equipment units are reflected. This line also reflects the cost of machinery and equipment accounted for on account 07 "Equipment for installation". Not shown in line 08: machinery and equipment acquired for the purpose of resale; sanitary and other equipment attributable to the cost of buildings; start-up costs: checking the readiness of new industries, workshops and units for putting them into operation by comprehensive testing (under load) of all machines and mechanisms (trial operation) with a trial release of the products provided for by the project, equipment adjustment, which are included in the cost of products (works, services ); the cost of machinery, equipment received on the terms of financial leasing and accounted for by the lessee on an off-balance sheet account.
(Paragraph as amended, entered into force on January 1, 2017 by order of Rosstat dated October 27, 2016 No. 686. - Cm. the previous edition)

52. Investments in vehicles, ICT, machinery, equipment, production and household inventory, shown in lines 06-08, are reflected in actual prices, taking into account the costs of their acquisition (including the cost of services of intermediary organizations), transportation and procurement and storage costs, after receipt at the destination and posting by the customer (recipient), and in the case of the acquisition of imported equipment - after the change of ownership (under the terms of the contract). These lines also take into account the cost of machines, equipment, ICT, vehicles (in terms of new and imported ones), accepted in accounting in as fixed assets.
(Paragraph as amended, entered into force on January 1, 2017 by order of Rosstat dated October 27, 2016 No. 686. - Cm. the previous edition)

53. On lines 09-13 reflect investments in intellectual property. These include intellectual products that are the result of mental, intellectual, spiritual activities, research, development, innovation, exploration activities and the assessment of mineral reserves, allowing to achieve knowledge that developers can sell or use for their own benefit in production, since the use of these knowledge is limited through legal, legal protection (patent, copyright, related rights) or other protection (organizational and technical protection: for example, the application of a trade secret regime to the results obtained in the course of R&D, in order to prevent their use by others without the permission of the organization). The objects of intellectual property include: works of science and other types of creative activity in the field of production (scientific research, development and their results, trade secrets, as well as information obtained as a result of exploration and evaluation of mineral reserves, software and databases for computers ); originals of works of entertainment genre, literature and art; other objects of intellectual property (message on the air or by cable of radio or television programs (broadcasting of on-air or cable broadcasting organizations), trade names, trademarks and service marks, appellations of origin of goods, commercial designations, etc.). In line 10 of line 09, the costs for research, development and technological work performed by organizations (except for credit ones) on their own or being contractual customers of these works are allocated, the results of which are accounted for in accounting as intangible assets (in accordance with With PBU 14/2007 approved by order of the Ministry of Finance of Russia dated December 27, 2007 No. 153n). This line also takes into account research, development and technological work, for which results are obtained that are subject to legal protection, but not formalized in the prescribed manner, or for which results are obtained that are not subject to legal protection in accordance with the norms of the current legislation. Recognition of expenses for research, development and technological work established as investments in non-current assets PBU 17/02 approved by order of the Ministry of Finance of Russia dated November 19, 2002 No. 115n. The results of scientific research and development are inventions, utility models, industrial designs, selection achievements, topologies of integrated circuits, production secrets (know-how), works of architecture, urban planning and gardening art, including in the form of projects, drawings, images and layouts, etc. In line 11 of line 09, expenses for exploration of subsoil and evaluation of mineral reserves are allocated. These include the costs of exploratory drilling for soil sampling during construction work, exploratory drilling during geophysical, geological and similar studies, drilling of exploration wells for oil, gas and solid minerals (including alluvial deposits), including in the shelf zone seas and oceans; expenses for the right to perform work on the search, evaluation of mineral deposits and (or) exploration of minerals; expenses for obtaining information on the results of topographic, geological and geophysical studies, the results of exploratory drilling, the results of sampling, and other geological information about the subsoil; expenses for assessing the commercial feasibility of projects. On line 12 from line 09, the costs of creating and acquiring a computer software as for computer systems(including software products for which organizations do not have exclusive rights, as well as a fee for installing software), and for application software, and databases, which include a set of data files organized in accordance with certain rules, maintained in computer memory, characterizing the current state some subject area and used to meet the information needs of users. On line 13 of line 09, expenses for the creation and acquisition of works of the entertainment genre, literature and art are allocated. These include original films, sound recordings, manuscripts, magnetic tapes, models, etc., on which theatrical and other dramatic productions, radio and television programs, musical performances (concerts), sports events, literary and works of art, paintings, sculptures, graphics, designs, graphic stories, comics and other works visual arts, works of decorative, applied and scenographic art, photographic works and works obtained by methods similar to photographs, phonograms, etc.
(Paragraph as amended, entered into force on January 1, 2017 by order of Rosstat dated October 27, 2016 No. 686. - Cm. the previous edition)

54. Line 14 other investments in fixed assets not listed in lines 02-09 are reflected: expenses for compensation of losses to land users; development drilling costs associated with the extraction of oil, gas and gas condensate; cultivated resources of plant and animal origin, repeatedly producing products; expenses for the acquisition of funds of libraries, specialized organizations of scientific and technical information, archives, museums and other similar institutions; film and photo documents; works of art that are not original, i.e. copies; objects of religious worship; expenses for organizing and conducting contract tenders; the cost of acquiring weapons (except for those used to ensure the military security of the state); the cost of transferring property rights when purchasing non-produced assets (except for land plots); other expenses not listed above and expenses for fixed assets. On line 15 from line 14, the costs for the formation of a working, productive and breeding herd are allocated: the cost of adult cattle purchased for the main herd, including the costs of its delivery, the costs of growing young productive and working cattle on the farm, transferred to the main herd. On line 16 from line 14, expenses are allocated for planting and growing perennial crops (fruit and berry plantations of all kinds, landscaping and ornamental plantings, protective and other forest belts, artificial plantings of botanical gardens and other research institutions, etc.).
(Paragraph as amended, entered into force on January 1, 2017 by order of Rosstat dated October 27, 2016 No. 686. - Cm. the previous edition)

55. On lines 17-19 investments in fixed capital are distributed by type of economic activity in accordance with All-Russian classifier of types of economic activity (OKVED2), based on the field of activity within which the created or acquired fixed assets will operate. Lines 17-19 provide a full breakdown of investments in fixed assets, shown on line 01, by type of activity. If an organization invests in more than three types of activities, then data on the rest are given on a separate additional form.
(Paragraph as amended as of January 1, 2017 by order of Rosstat dated October 27, 2016 No. 686. - Cm. the previous edition) For example, if a brick production workshop is being built, then investments in such an object are reflected by activity 23.32 "production of bricks, tiles and other building products from baked clay", construction of residential buildings - by activity 68.32.1 "management of the housing stock for a fee or on a contract basis" (non-residential facilities should be related to the type of activity in which they will operate); construction of general education schools - by type of activity 85.14 "general secondary education", etc. By codes OKVED2 41.10-43.99.9 shows the costs of creating and further developing the material and technical base of the units involved in construction.
(Paragraph as amended as of January 1, 2017 by order of Rosstat dated October 27, 2016 No. 686. - Cm. the previous edition) Acquisition of ships is reflected by type of economic activity 50 "activities of water transport", aircraft - 51 "activities of air and space transport", cars, trolleybuses, buses - 49.3 "activities of other land transport", construction of pipelines, oil pipelines - 49.50 "activities of pipeline transport", construction of roads - 52.21.22 "activities for the operation highways and highways". The construction of communal facilities is reflected by type of activity: 35.22 "distribution of gaseous fuel through gas distribution networks", 35.30.3 "distribution of steam and hot water (thermal energy)", 35.30.4 "ensuring the operability of boiler houses", 35.30.5 "ensuring the operability of heating networks", 36.00 "absorption, purification and distribution of water", 37.00 "collection and treatment of wastewater", 81.2 "cleaning and cleaning activities", 81.30 "landscape improvement activities". The paragraph was deleted from January 1, 2017 - order of Rosstat dated October 27, 2016 No. 686. - Cm. the previous edition.

56. Line 20 investments in non-produced non-financial assets are shown: expenses for the acquisition by legal entities of the ownership of land plots, objects of nature management; contracts, leases, licenses (including rights to use natural objects), business reputation("goodwill") and business relationships (marketing assets). The data reflected on line 18 does not relate to investments in fixed assets and is not included in the total on line 01.
(Paragraph as amended as of January 1, 2017 by order of Rosstat dated October 27, 2016 No. 686. - Cm. the previous edition) Line 21 from line 20, expenses for the acquisition of land plots are allocated, including payment for land upon purchase, withdrawal (purchase) of land plots for construction, and nature management facilities.
(Paragraph as amended as of January 1, 2017 by order of Rosstat dated October 27, 2016 No. 686. - Cm. the previous edition) Costs for the acquisition of land plots and nature management facilities are given on the basis of documents issued by government bodies on land resources and land management according to paid or accepted for payment invoices. This line does not reflect the costs associated with the transfer of rights to use the specified objects.
(Paragraph as amended as of January 1, 2017 by order of Rosstat dated October 27, 2016 No. 686. - Cm. the previous edition) Line 22 from line 20, the costs of acquiring contracts, lease agreements, licenses (including the rights to use natural objects), business reputation ("goodwill") and business connections (marketing assets), which are reflected in accounting as intangible assets, that is, those intangible assets that are not the result of intellectual activity and are not considered produced assets, since they relate to the results of legal or accounting operations.
(Paragraph as amended as of January 1, 2017 by order of Rosstat dated October 27, 2016 No. 686. - Cm. the previous edition) Contracts, lease agreements, licenses include operating lease agreements, permits for the use natural resources, to engage in certain activities, the right to receive goods and services in the future on an exclusive basis. The cost of acquired business reputation ("goodwill") is the difference between the purchase price paid to the seller when acquiring an enterprise as a property complex (in whole or in part), and the sum of all assets and liabilities for which they were reflected in accounting before its sale. An entity's reporting of goodwill is only possible in the case of business combinations. Business relationships are assets that arise from the organization's relationships with customers, suppliers and contractors, partners in innovation, as well as resources that have an impact on potential employees, investors and customers. Business relationships (marketing assets) include brand names, trade marks, trademarks, service marks, appellations of origin, trade names, brands, Internet domain names, etc. In accounting, business relationships are called "means of individualization."

57. Line 23 reflects the costs of acquiring machinery, equipment, ICT, vehicles, buildings and structures that were previously included in fixed assets from other legal entities and individuals (except for acquisition by import), objects not completed by construction and apartments in housing stock (credited to the balance of the organization and accounted for in the accounts of fixed assets), at the purchase price without VAT. This line also shows the cost of newly built fixed assets purchased from the developer. Line 24 from line 23, the costs for the purchase of machinery, equipment, ICT, vehicles are allocated. The cost of fixed assets transferred free of charge from the balance sheet to the balance sheet of the organization in lines 23 and 24 is not reflected.
(Paragraph as amended, entered into force on January 1, 2017 by order of Rosstat dated October 27, 2016 No. 686. - Cm. the previous edition)

Section 2. Sources of investment

58. Section 2 provides information on the distribution of investments in non-financial assets by source of funding. In column 1, investments in fixed assets are distributed by source (in section 1 they are shown as a whole in line 01 column 1), in column 2 - non-produced non-financial assets, reflected in section 1 in line 20 column 1).
(Paragraph as amended as of January 1, 2017 by order of Rosstat dated October 27, 2016 No. 686. - Cm. the previous edition) Line 31 reflected own funds legal entities aimed at investing: profit, reserve funds, founders' contributions to authorized capital organizations aimed at investing in fixed assets, funds paid by insurance authorities in the form of compensation for losses from accidents, natural disasters, the costs of forming a working, productive and breeding herd, carried out at the expense of the main activity, etc.

Line 32 attracted funds are shown, which are added up as the sum of lines 33, 35, 36, 37, 41, 42, 44.

Line 33 investments made at the expense of bank loans are given, in line 34 of them investments are allocated at the expense of loans from foreign banks.

Line 35 investments made at the expense of borrowed funds of other organizations (except banks) are shown.

Line 36 investments in fixed capital received by this organization from abroad are reflected. Investments from abroad include investments made by direct investors (legal entities or individuals) who fully own the organization, or control at least 10% of the shares or authorized (share capital) of the organization, giving the right to participate in the management of the organization. Direct investments from abroad can be made in the form of cash or in-kind in the form of the provision of machinery and equipment.

Line 37 reflects investments made at the expense of budgets of all levels allocated on a returnable and irrevocable basis (including funds from target budget funds): federal, constituent entities of the Russian Federation, local.

Investments in fixed assets made at the expense of national projects, birth certificates and maternity capital are included in federal budget funds and are reflected in lines 37 and 38 in column 1. Federal budget funds are allocated from line 37 (line 38), funds from the budgets of the constituent entities of the Russian Federation (line 39) and funds local budgets (line 40).

Line 41 shows investments made at the expense of state non-budgetary funds (pension fund of the Russian Federation, social insurance fund of the Russian Federation, compulsory medical insurance funds).

Line 42 developer organizations reflect the costs incurred at the expense of funds of citizens and legal entities involved in shared construction in accordance with Federal Law No. 214-FZ of December 30, 2004 "On Participation in Shared Construction of Apartment Buildings and Other Real Estate and on Amendments to Certain Legislative Acts of the Russian Federation". Line 43 of them allocates funds from the population attracted for the construction of residential buildings and apartments in multi-apartment residential buildings.

Line 44 reflects investments made at the expense of other borrowed funds not listed in lines 33-43. This column includes gratuitous (humanitarian) assistance provided by foreign states, their federal or municipalities, international and foreign institutions or not commercial organizations, foreign individuals; investments at the expense of funds received from parent organizations (including holding and joint-stock companies, industrial and financial groups on a gratuitous basis), funds from the issuance of corporate bonds and from the issue of shares. On line 44, column 1 also reflects the funds received by non-profit organizations from providing paid services and aimed at investing in fixed assets.

Control of indicators of form No. P-2:

P.01 = (p.02 + p.03 + p.04 + p.05 + p.06 + p.07 + p.08 + p.09 + p.14) according to gr.1-4;

P.01 = (p.17 + p.18 + p.19) (by codes OKVED2) according to gr.1-4;

Line 01 of column 1 = (line 31 + line 32) according to column 1;

Page 09 (p. 10 + p. 11 + p. 12 + p. 13) according to gr. 1, 2;

P. 20 = (p. 21 + p. 22) according to gr. 1, 2;

P. 20 of column 1 = (p. 31 + p. 32) according to gr. 2;

P.23 p.24;

P. 32 gr. 1 \u003d (p. 33 + p. 35 + p. 36 + p. 37 + p. 41 + p. 42 + p. 44) according to gr. 1;

P. 32 gr. 2 = (p. 33 + p. 35 + p. 36 + p. 37 + p. 41 + p. 44) according to gr. 2;

P. 33 p. 34 for gr. 1, 2;

P. 37 = (p. 38 + p. 39 + p. 40) according to gr. 1, 2;

P. 42 p. 43 for gr. 1;

Gr.1 gr.2 according to p.01-22;

Gr.3 gr.4 according to pp. 01-09, 14, 17-19.
(Control of indicators in the edition put into effect on January 1, 2017 by order of Rosstat dated October 27, 2016 No. 686. - Cm. the previous edition)

Form No. P-3 "Information on the financial condition of the organization"

59. The form of federal statistical observation No. P-3 "Information on the financial condition of the organization" is provided by all legal entities that are commercial organizations, as well as non-profit organizations of all forms of ownership that produce goods and services for sale by other legal and individuals(except for small businesses, state, municipal institutions, banks, insurance and other financial and credit organizations), the average number of employees of which for the previous year exceeds 15 people, including part-time employees and civil law contracts. Organizations that prepare interim accounting (financial) statements for a month, a quarter on an accrual basis from the beginning of the reporting year, fill in the information in Form No. P-3 on the basis of interim accounting (financial) statements and (or) primary accounting data in accordance with these Instructions. Organizations that do not prepare interim accounting (financial) statements fill in the information in Form No. P-3 on the basis of primary accounting data in accordance with these Instructions. This form is compiled on the basis of synthetic and analytical accounting. Indicator hints are based on Chart of accounts of financial and economic activities of organizations and Instructions for its use approved by order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n. Form No. P-3 is filled out as a whole for the legal entity, including all separate subdivisions that make up its composition, and submitted to the territorial body of Rosstat at the location of the legal entity. In accordance with Civil Code of the Russian Federation, the location of a legal entity is determined by the place of its state registration. Organizations that have switched to a simplified taxation system, in the column "Name of the reporting organization" after the name of the organization, must indicate: "simplified taxation system". Organizations applying the simplified taxation system, in accordance with Federal Law No. 402-FZ of 06.12.2011 "On Accounting" must carry out accounting and accounting (financial) reporting in accordance with the uniform requirements established by this Law, and submit statistical reporting according to the form of federal statistical observation No. P-3 on the basis of accounting (analytical and synthetic) accounting on a monthly basis in full in accordance with these Instructions. These organizations fill in the data in the form of federal statistical observation No. P-3 for the corresponding period of the previous year, based on the methodology for generating indicators in the reporting period. Organizations that simultaneously apply several tax regimes (at the same time, if one of them is a simplified taxation system) submit statistical reporting in Form No. P-3 in accordance with paragraphs 59-75. Organizations of HOAs, ZhSK, GSK and other non-profit organizations that do not sell goods and services to other legal entities and individuals do not submit Form No. P-3.

Section 1. Indicators of financial condition and calculations

60. By line 01 shows the amount of profit (loss) before tax, received by the organization for the reporting period, i.e. the final financial result, revealed on the basis of accounting of all business operations of the organization. Made up of the sum financial result from the sale of goods, products, works and services, fixed assets, other property, as well as other income reduced by the amount of expenses on these operations. Line 01 corresponds to the indicator "Profit (loss) before taxation for the reporting period" of the form "Report on financial results".

Contents of the journal No. 2 for 2017

L.A. Elina,
leading expert

The last day for submitting data on the average number of your employees to the inspection is January 20. Taxpayers may be fined for late payments. The average headcount determines whether you can file most tax returns on paper.

Report on the average number of employees

Rules for calculating the average headcount

Not later than January 20, 2017, information on the average number of employees for 2016 paragraph 3 of Art. 80 Tax Code of the Russian Federation This can be done both electronically and on paper. The form of such information is approved by the tax service th Order of the Federal Tax Service dated March 29, 2007 No. MM-3-25 / [email protected] .

The indicator of the average headcount is calculated according to the rules established by Rosstat m Letter of the Federal Tax Service dated April 26, 2007 No. ChD-6-25 / [email protected](Appendix) ; Rosstat Order No. 498 dated October 26, 2015.

The Instructions for filling out the forms of federal statistical observation of Rosstat mentioned in the article can be found:

When calculating it, it is necessary to take into account only employees with whom the company (entrepreneur) has concluded employment contracts or for permanent job or for temporary or seasonal work at articles 20,, 59 of the Labor Code of the Russian Federation; clause 11 of the Instructions (Appendix No. 1) to the Order of Rosstat dated 02.08.2016 No. 379; pp. 78-81, 85-92 Instructions, approved. Order of Rosstat dated October 26, 2015 No. 498 (hereinafter - Instructions No. 498).

And it doesn’t matter if the employee is on vacation (including without pay), on sick leave and whether he works full time day pp. 79, 81.3 Directive No. 498. All such employees are taken into account when calculating the average headcount.

At the same time, when calculating the average headcount, the following employees are not taken into account and clause 81.1 of Directive No. 498:

who are on parental leave;

who are on unpaid study leave;

who are on leave in connection with the adoption of a newborn child directly from the maternity hospital;

women on maternity leave;

external collaborators.

Also, the average number does not include persons with whom civil law contracts have been concluded.

Calculation algorithm

Step 1. Calculate the average number of fully employed workers for each month. This will require data on the headcount of full-time employees for each calendar day of the month. For working days, it is equal to the number of workers on employment contracts. And for weekends and non-working holidays- payroll for the previous worker day clause 78 of Directive No. 498.

In this case, the following are taken into account as whole units:

employees for whom reduced working hours are prescribed by law (for example, those employed in hazardous work);

working part-time at the initiative of the employer.

Example. Calculation of the average number of fully employed employees per month

Condition. The organization has an eight-hour work day and a five-day work week. In December, 29 people worked under labor contracts, of which:

24 people - on a full-time basis. At the same time, one employee has been on parental leave since December 15;

3 people - external part-timers;

2 people worked under an agreement with the employer on a part-time basis.

Solution. The average number of fully employed employees in December is 23.45 people ((14 days x 24 people + 17 days x 23 people) / 31 days).

This calculation does not include external part-time workers and those who work part-time by agreement with the employer.

Step 2. We determine the average number of part-time workers for each month.

Employees who, by agreement with the employer, work part-time or part-time, are accounted for in proportion to the hours worked. and clause 81.3 of Directive No. 498.

At the same time, for working days falling on the period of illness or vacation of such employees, the hours worked include the number of hours worked by them in the previous working day. day sub. "b" clause 81.3 of Directive No. 498.

Example. Calculation of the average number of part-time employees per month

Condition. Let's use the conditions of the previous example, supplementing them. December 2016 22 working days.

The number of hours worked this month by two employees who work in agreement with the employer on a part-time basis is 170 hours.

Solution. The average number of part-time workers for December 2016 is 0.97 people (170 hours / (8 hours x 22 days)).

Step 3. Determine the average number of all employees for each month c clause 78 of Directive No. 498.

The result obtained must be rounded to integer units: a value less than 0.5 is discarded, and 0.5 or more is rounded to integer units s clause 81.4 of Directive No. 498.

Step 4. Determine the average number of all employees for 2016

The result must also be rounded up to integer units. c pp. 81.4, 81.7 Directives No. 498.

Reference

If you submit information about the average headcount to the tax office late, then two penalties may be imposed at the same time a paragraph 1 of Art. 126 of the Tax Code of the Russian Federation; Part 1 Art. 15.6 Administrative Code of the Russian Federation:

for an organization (entrepreneur) - in the amount of 200 rubles;

on the executive organizations - in the amount of 300 to 500 rubles.

When you need an average headcount indicator

The average headcount will be required to fill some statistical forms. For example, it must be indicated in the form No. P-4 “Information on the number and salary of an employee in" pp. 76.1, 76.2 Directives No. 498.

Also, the average number is needed to calculate the average number of employees. in clause 77 of Directive No. 498.

The average number of employees is needed, in particular, in order to:

determine whether the organization can apply the simplified tax system or UTII sub. 15 p. 3 art. 346.12, paragraph 4 of Art. 346.13, sub. 1 p. 2.2, p. 2.3 art. 346.26 of the Tax Code of the Russian Federation;

determine whether the entrepreneur can apply PSN paragraph 5 of Art. 346.43 of the Tax Code of the Russian Federation;

calculate the amount of UTII, if the physical indicator for specific type activity is the number of employees in Art. 346.27 of the Tax Code of the Russian Federation;

determine if an IT company that is not a newly created company is eligible for reduced insurance premium rates in pp. 1, 5 art. 427 Tax Code of the Russian Federation.

You can find out where the average headcount indicator is still used in the table.

What is the indicator used for?	Explanations
Determining the obligation to file tax returns electronically	Organizations and entrepreneurs with an average number of employees of more than 100 people for 2016 are required to submit tax returns in electronic form in 2017 (calculation s) paragraph 3 of Art. 80 Tax Code of the Russian Federation. But there are exceptions. In electronic form by TCS are submitted: VAT returns - regardless of the number of employees in paragraph 5 of Art. 174 Tax Code of the Russian Federation; reporting on personal income tax (certificates in the form 2-NDFL and calculations in the form 6-NDFL) - if the number of individuals who received income in the period for which the reporting is submitted is 25 or more people to paragraph 2 of Art. 230 Tax Code of the Russian Federation
Determination of the obligation to submit reports on insurance premiums to the IFTS in electronic form	Payers whose average number of individuals who received payments for the previous settlement (reporting) period exceeded 25 people submit calculations in electronic form e paragraph 10 of Art. 431 of the Tax Code of the Russian Federation. This means that when reporting: for the 1st quarter of 2017, it is necessary to focus on the average headcount for 2016 (as of 01/01/2017); for the first half of 2017 - by the average headcount for the 1st quarter of 2017 (as of 04/01/2017), etc.
Calculation of the amount of income tax (advance payment) paid locally separate subdivision	The indicator of the average headcount is used if the company decided to distribute profits in proportion to the number of employees in paragraph 2 of Art. 288 Tax Code of the Russian Federation
Determination of eligibility for reduced insurance premium rates for IT companies	For newly created organizations, the average number of employees for the billing (reporting) period must be at least seven people. to pp. 1, 5 art. 427 Tax Code of the Russian Federation
Determination of eligibility for certain specific tax incentives	For example, the determination by state unitary enterprises and municipal unitary enterprises of the possibility of using the VAT exemption for operations for the sale of goods (works, services). To do this, the average number of disabled people among employees of state unitary enterprises and municipal unitary enterprises must be at least 50%, and their share in the payroll fund must be at least 25%sub. 2 p. 3 art. 149 Tax Code of the Russian Federation

Entrepreneurs must submit to the IFTS information on the average headcount for 2016, provided that they had employees.

Otherwise, the entrepreneur does not need to submit a report on the average headcount to the inspection about paragraph 3 of Art. 80 Tax Code of the Russian Federation.