Instructions: fill out and submit the PM report (statistics)

The PM form is designed to display information about the main performance indicators of small enterprises. The procedure for filling out the PM form changes periodically. So in 2021, business entities must be guided by new rules when preparing reports. The new procedure was approved by Rosstat Order No. dated 02.02.2021 and is valid starting from the report for the first quarter of 2021. The current PM form for 2021 was approved by Rosstat Order No. 411 dated July 24, 2020, as amended. dated 08/27/2020 (Appendix No.). We will tell you in our article which instructions for filling out the PM form are relevant in 2021.

What is the PM form?

Like most documents that entrepreneurs submit to Rosstat, the PM form for information on the main performance indicators of a small enterprise consists of a title page and several tables. The current form was approved by Order No. 411 dated July 24, 2020, and the rules for filling it out are prescribed in Rosstat Order No. 57 dated February 2, 2021.

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

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

Who reports on the PM form

To figure out who and when passes the PM (statistics) in 2021, let us recall the main criteria for a small enterprise established by Federal Law No. 209-FZ of July 24, 2007 and by-law of the Government of the Russian Federation No. 265 of April 4, 2016. The main ones are: employees - in the range of 16-100 people, and the maximum annual income - up to 800 million rubles. Reporting is prepared only by legal entities that meet these indicators.

IMPORTANT!

Individual entrepreneurs who operate without forming a legal entity and micro-enterprises do not submit a report to statistics for small enterprises in 2021 using the PM form - other reporting has been approved for them.

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

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

The need to provide

Statistical institutions form a certain sample of small enterprises. It is the designated list of companies that will be required to provide the completed form attached. You can find out whether a specific organization is included in the sample by calling the government agencies that deal with this issue. Another way is to register on a specialized Rosstat service on the Internet.

But usually those who did not receive a letter demanding that they provide it are not included in the sample. This means that there is no need for an employee of the organization to fill out “information”.

In all cases, without exception, a small enterprise must provide statistical reporting on its activities at least once every 5 years. This is clearly stated in Law No. 209-FZ, namely in paragraph 2 of its article 5.

When should I report?

All respondents have a single deadline for submission - until the 29th day of the month following the quarter. The table of due dates looks like this:

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

How to fill out a PM report: step-by-step instructions

If you follow the rules described in Order No. 57 dated 02/02/2021, then the instructions for filling out the PM (statistics) form in 2021 are simple. It is important not to make mistakes in the indicators themselves. To do this, we recommend using only the information contained in the documentation at the enterprise and paying attention to the explanations of officials.

A couple more points: if the organization has branches or separate divisions, only the parent company reports, but transmits general information. The report is sent to the territorial authority at the place of registration of the legal entity, regardless of in which regions branches or separate divisions operate.

Step 1. Title page

At this stage there will be no difficulties. The person responsible for filling out enters the registration data about the enterprise into the PM form:

• full and short name;
• legal address;
• OKPO code.

Representatives of Rosstat recommend checking the OKPO code against notifications posted in the electronic system for collecting statistical information.

Step 2. Section 1

Another simple section is “Questionnaire”. To fill it out, you only need to answer the question whether the reporting company uses the simplified tax system. Answer options are 1 (yes) and 0 (no).

Step 3. Section 2

Section 2 of the form requires you to indicate the number of employees and their salaries. There is a separate field for each indicator.

IMPORTANT!

Data for statistics in this and the next section are quarterly. When submitting reports for the 2nd and subsequent quarters, they are entered on an accrual basis.

Let's start with the average number. This indicator is calculated as an average, which includes all citizens who worked under an employment contract for at least 1 day in the reporting period, and the owners of the organization if they receive a salary. Not included in the PM form:

• external part-time workers - a separate line is provided for them;
• performers under GPC agreements;
• other citizens who do not receive a salary, although they are considered employees of the enterprise.

Read more: How to calculate the average number of employees

Let’s say that in our case the average number of employees is 20, there are no external part-time workers or employees on GPC contracts.

IMPORTANT!

Lines 02–16 are completed with one decimal place.

In lines 06–09, the statistics agency wants to see data on the wage fund broken down by employee. When calculating such data, it is necessary to consider all amounts before withholding income taxes, regardless of the source of financing and the period of their payment. All amounts are taken into account, including vacation pay, bonuses, food and accommodation, and non-monetary income, if such were paid to employees. The rules for calculating the salary fund are specified in detail in paragraphs. 2.2.8–2.2.8.10 of Rosstat Order No. 57 dated 02.02.2021.

Since in our example there are no part-time workers or employees under civil law contracts, we fill in only lines 06 and 07, in the rest - 0.

Step 4. Section 3

To fill out this section of the PM form to Rosstat, you will need financial statements, since it is necessary to enter such economic indicators as:

• how many goods of own production were shipped (line 10), including through the retail network (line 11);
• what volume of them is food (line 14);
• how many goods of non-own production were sold (line 12), including at retail (line 13);
• what are the investments in fixed capital (line 15), including at the expense of the budget (line 16).

What data should be taken into account and what data is not shown, officials indicated in detail in the rules approved by Order No. 57 dated 02.02.2021. It provides not only general information on how to fill out section 3 of the PM report, but also individual recommendations for enterprises depending on their field of activity. For example, if a construction organization used customer materials, their cost is included in line 10. But if the organization carried out renovations of buildings on its own, then such expenses should not be included in line 10.

See our example of how to fill out the PM form for statistics for the 1st quarter of 2021 (section 3). Let’s say the respondent belongs to cultural organizations created by a commercial structure, therefore he shows data on lines 10 and 11, and these data completely coincide, since all services are provided in the form of retail trade to the population. There are no investments this year.

Step 5. Section 4

Another section of the PM form for Rosstat, where you can’t do without accounting data. It requires you to indicate:

• man-hours worked (line 17);
• social payments (p. 18);
• research expenses (line 19);
• expenses for the purchase of goods and real estate for resale (lines 20 and 21);
• the cost of sold real estate for resale (line 22);
• expenses on raw materials, fuel and other materials, including payment for work and services of third-party companies, rental of transport and equipment, premises (lines 23–26). Information on how and where to show the costs of providing services in the PM form is presented in paragraphs. 2.4.4.–2.4.10.

If your organization, as in our example, does not spend money on research, buying and selling real estate and various goods for resale, lines 19–22 are left blank. Fields 23–26 are filled in if necessary. Information about man-hours must be entered in this section.

Read more: How to calculate man-hours

IMPORTANT!

Section 4 is filled out only based on the results of 4 quarters - for the year. If the company reports for a different period, you do not need to fill out anything.

Step 6. Sign the report

In a specially designated place, the PM form is signed by an authorized official. Leave contact information and set the date of sending to the statistics agency.

Results

In accordance with Law No. 209-FZ, Rosstat carries out continuous statistical observations of the development of the Northern Sea Route once every 5 years. As part of this work, the department collects information provided by firms through special forms.

Based on the results of 2011–2015, all legal entities belonging to small and micro enterprises were required to report to the statistical authorities by April 1, 2021. For this purpose, the MP-SP form , through which key economic indicators were reported to Rosstat (such as business turnover, the number of staff of the company, payroll, etc.).

Sources

• https://www.BuhSoft.ru/blanki-stat-mp
• https://FondBiz.ru/dokumenty/forma-5-pm-statistika.html
• https://nalog-nalog.ru/statistika/forma_statistiki_pm_-_skachat_blank_besplatno/
• https://nalog-nalog.ru/statistika/poryadok_i_obrazec_zapolneniya_formy_1mp_nyuansy/
• https://ppt.ru/art/otchetnost/mp-micro
• https://premium-vs.ru/forma-mp-sp/

How to pass

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

IMPORTANT!

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

Penalty for failure to submit

For violation of deadlines or failure to provide the form, regulatory authorities will issue a fine for failure to submit PM to statistics in 2021 (Clause 1 of Article 13.19 of the Code of Administrative Offenses of the Russian Federation). The official will receive a penalty from 10,000 to 20,000 rubles, and the organization - from 20,000 to 70,000 rubles.

Legal documents

• Order of Rosstat dated July 24, 2020 N 411
• Order of Rosstat dated 02/02/2021 N 57
• Federal Law of July 24, 2007 N 209-FZ
• Decree of the Government of the Russian Federation dated April 4, 2016 N 265
• Decree of the Government of the Russian Federation of August 18, 2008 N 620
• Federal Law of December 30, 2020 N 500-FZ
• Article 13.19 of the Code of Administrative Offenses of the Russian Federation. Failure to provide primary statistical data