“Salary” statistical reporting: what do we hand over and when?

Obligation to submit statistical reports

The obligation to submit statistical reporting for business entities is established by Federal Law No. 282-FZ[1].
According to the provisions of Art. 8 of this law, respondents are obliged to provide free of charge to the subjects of official statistical accounting primary statistical data and administrative data necessary for the formation of official statistical information, including data containing information constituting a state secret, information constituting a commercial secret, information about taxpayers, personal data of individuals persons and other information, access to which is limited by federal laws. For your information

Primary statistical data and administrative data containing information constituting a state secret, information constituting a commercial secret, information about taxpayers, personal data of individuals and other information, access to which is limited by federal laws, are presented in accordance with the legislation of the Russian Federation on these categories of restricted information access.

In paragraph 3 of Art. 8 of Federal Law No. 282-FZ it is noted that respondents - citizens carrying out entrepreneurial activities without forming a legal entity on the territory of the Russian Federation, in respect of whom federal statistical observation is carried out, are obliged to provide free of charge to subjects of official statistical registration primary statistical data related to their entrepreneurial activities and necessary for the formation of official statistical information, including information constituting a state secret and information constituting a commercial secret.

Respondents - small and medium-sized businesses submit primary statistical data to subjects of official statistical accounting in a simplified manner in accordance with Federal Law No. 209-FZ dated July 24, 2007 “On the development of small and medium-sized businesses in the Russian Federation” (clause 4, article 8 of the Federal Law No. 282‑FZ).

Legal entities that have separate divisions provide the subjects of official statistical accounting in the prescribed manner with primary statistical data both for legal entities and for such divisions.

Subjects of official statistical registration inform respondents free of charge (including in writing) about the conduct of federal statistical observation against them according to specific forms of federal statistical observation, mandatory for submission (clause 4 of the Regulations on the conditions for mandatory submission of primary statistical data[2] ).

Statistical reporting

Statistical reporting is a special form of organizing data collection, inherent only in state reporting. It is carried out in accordance with the state program of statistical work.

State policy in the field of statistics is aimed at creating a unified accounting and statistics system throughout Ukraine and harmonizing it with international standards and methodology. The organization of statistics in Ukraine is carried out in accordance with the Constitution of Ukraine and is determined exclusively by laws.

Statistical reporting data comes from enterprises and organizations (respondents) to state statistics bodies - either to city departments, or directly to district and regional statistics departments. After checking the received data, they are developed: summary tables are compiled according to the forms established by the State Statistics Committee of Ukraine. The data is summarized by industry, organizational and legal forms, forms of ownership, territories, etc. Summary tables from local statistical bodies are sent to the State Statistics Committee of Ukraine, where summary tables are compiled for the country as a whole, summary indicators are calculated taking into account the same data groupings (by industries, territories, forms of ownership, etc.). Local state statistics bodies, as a rule, carry out additional development of reporting data on orders from local administrations and scientific organizations.

Respondents are obliged to submit, free of charge, in full, in the form provided for in the reporting and statistical documentation, within a certain period of time, reliable statistical information, including with limited access, and accounting data to state statistics bodies.

The composition, volumes and methodology for calculating indicators, address and deadlines for submitting statistical information, defined in the reporting and statistical documentation, are mandatory and cannot be changed without the appropriate permission of the state statistics bodies.

State statistics bodies have the right to receive free of charge, in the manner and within the time frame established by the specially authorized central executive body in the field of statistics, from all respondents, including central and local executive bodies, local governments, banks, citizens - business entities and individuals that are subject to statistical observations, and use primary and statistical data, accounting data, other information necessary for carrying out statistical observations, including information with limited access, as well as explanations attached to them.

Information about the activities of enterprises and organizations is received by statistical authorities within the established time limits in the form of certain documents (reports). The forms of such reports are called statistical reporting forms. Each of them has its own code and name.

Reporting and statistical documentation includes statistical observation programs, reporting forms and instructions for filling them out, questionnaires, census (questionnaire) forms, other statistical forms necessary for conducting statistical observations, state classifiers of technical, economic and social information, etc. Reporting program , i.e. the list of information collected, the methodology for determining it and the form of the reporting form is developed and approved by the state statistics bodies of Ukraine and is periodically improved and changed. Reporting forms, including financial results, are also approved by the Ministry of Finance of Ukraine.

Reporting and statistical documentation can be issued on paper, magnetic and other media or transmitted using means of communication.

Reporting varies in frequency: urgent – ​​contains data for a month or less; quarterly; six months; annual The most detailed is the annual reporting program.

Statistical observation in the form of reporting uses only one data source - documents. First of all, these are accounting documents of enterprises and organizations. The State Statistics Committee of Ukraine pursues a policy of unifying the reporting of enterprises in different sectors of the economy, although at the same time there are many reporting forms specialized for sectors of the economy.

Enterprises and organizations of any form of ownership are required to submit reports within the established time limits in the approved form. If these requirements are not met, Article 186-3 of the Code of Ukraine on Administrative Offenses provides for liability for violation of the procedure for submitting and using state statistical observation data. So:

• Failure to submit data to state statistical bodies for conducting state statistical observations or submitting them unreliable, not in full, not in the form provided for by the reporting and statistical documentation, or late; failure to ensure the appropriate state of primary accounting; violation of the procedure for maintaining the Unified State Register of Enterprises and Organizations of Ukraine - entails the imposition of a fine on citizens - from three to five tax-free minimum incomes of citizens, on officials and citizens - business entities - from ten to fifteen tax-free minimum incomes of citizens.
• The actions provided for in part one of this article, carried out repeatedly within a year after the imposition of an administrative penalty, entail the imposition of a fine on citizens - from five to ten tax-free minimum incomes of citizens, on officials and citizens - business entities - from fifteen to twenty-five tax-free minimum incomes of citizens.
• Violation of the procedure for using confidential information, hiding or twisting data from state statistical observations, as well as their use in the media, for dissemination in information networks, on paper, magnetic and other media, in scientific works, etc. without reference to their source - entails the imposition of a fine, the imposition of a fine on citizens - from five to ten tax-free minimum incomes of citizens, on officials and citizens - business entities - from ten to twenty tax-free minimum incomes of citizens.

An important function of state statistics is to determine the range of reporting units. For this purpose, all enterprises, organizations, associations, regardless of their form of ownership, as well as citizens engaged in entrepreneurial activities, submit constituent documents to state statistics bodies for assigning identification codes, determining classification characteristics and coding based on national statistical classifications of Ukraine (for example, KVED) for inclusion in the Unified State Register of Enterprises and Organizations of Ukraine (USREOU) and reflection in state statistical reporting.

The Unified State Register of Enterprises and Organizations of Ukraine is an automated system for collecting, accumulating and processing data on all legal entities, their branches, representative offices and other separate structural units located on the territory of Ukraine, as well as on legal entities, their branches, representative offices and other separate structural units divisions located outside of Ukraine and created with the participation of legal entities of Ukraine.

The Unified State Register of Enterprises and Organizations of Ukraine provides unified state registration and identification of all the above-listed entities and is the basis for conducting state statistical observations.

The creation and introduction of the Unified State Register of Enterprises and Organizations of Ukraine, the development of organizational and methodological principles of its functioning are provided by state statistics bodies.

State authorities, local government bodies, and other legal entities that create and maintain registers and information databases about legal entities provide free of charge to state statistics bodies the information necessary for the formation and updating of the Unified State Register of Enterprises and Organizations of Ukraine.

When reorganizing or liquidating an enterprise, institution, organization, association, they submit to the statistical authorities state statistical reporting for the period of their activities in the reporting year until the moment of liquidation on annual reporting forms, as well as regulations on their reorganization or liquidation for making changes to the Unified State Register of Enterprises and Organizations.

Thus, reporting provides the necessary information for government authorities. Reporting data allows you to monitor the dynamics of the volume of industrial production and products of other sectors of the national economy, assess the complexity of the development of the country and regions, study the ratio of different forms of ownership by industry and region, and compare the effectiveness of the activities of state and non-state enterprises and organizations.

The stability of reporting and the content of its forms are of great importance. Only under this condition is it possible to construct extended time series, which means identifying trends, analyzing fluctuations, and developing forecasts. Of course, the content of reporting - the list of forms, indicators - changes over time, but before making any change, you need to decide whether it is really necessary. After all, reporting is prepared by tens of thousands of employees of accounting and financial departments of enterprises and organizations. Clearly, this massive form of data collection can produce reliable data if it is stable.

“Salary” statistical reporting

The official website of Rosstat presents an album of federal statistical observation forms, the collection and processing of data for which is carried out in the system of the Federal State Statistics Service, for 2021. The following are statistical reporting forms from the “Labor Market” section that are relevant for commercial enterprises.

Primary statistical data, documented according to federal statistical observation forms, and administrative data can be submitted by respondents to subjects of official statistical registration on paper or electronically in accordance with the legislation of the Russian Federation.

Statistical calendar for the first quarter of 2021

For your convenience, we provide a calendar for submitting statistical reports for the first quarter of 2021.

For your information

According to the Resolution of the State Statistics Committee of the Russian Federation dated 03/07/2000 No. 18 “On the deadlines for submitting state statistical reports” if the last day of the deadline for submitting state statistical reports by reporting entities according to the federal state statistical observation forms approved by the State Statistics Committee falls on a non-working day, the day the submission deadline reporting by reporting entities is postponed to the next following business day.

"Special" reports

Some personnel reports are submitted irregularly, or the procedure for submitting them has its own peculiarities. Federal Law-1032-1 dated 04/19/91 “On Employment” (Article 7.1) gives regional authorities the authority to adopt youth employment programs and establish appropriate quotas, which means that it may be necessary to report to the administration.

Once every few years, Rosstat suggests submitting some reports (for example, form No. 1-personnel, information on advanced training and professional training, submitted once every 3-4 years, etc.). Small businesses submit some forms either once every 5 years or according to a sample from Rosstat. The statistics body usually notifies the company of the need to provide a report (FZ-209 dated July 24, 2007, Art. 5).

They report to the Ministry of Internal Affairs within 3 days if a foreigner is hired or fired. The form of the agreement - GPC or labor agreement - does not matter (Order No. 363 of 04/06/19).

The employment service must be notified 2 months in advance if the company is being liquidated or staff reductions are planned. If the individual entrepreneur stops working, the period is 2 weeks. The introduction of a part-time working regime or suspension of production is also reported to the employment service (Federal Law “On Employment”, Article 25) no later than 3 days after the introduction of the regime.

In the event of a strike in an organization, Rosstat will require you to fill out and submit form No. 1-PR “Information on suspension (strike) and resumption of work.” The form is monthly, valid from the beginning of the current year.

If there is an error in the reporting...

Subjects of official statistical records to whose address primary statistical data are submitted, if unreliable primary statistical data are detected, send a written (postal, fax, electronic) notification to the respondents who submitted this data within three days.
Respondents who have admitted the facts of presenting unreliable primary statistical data, no later than three days after the discovery of these facts by the respondents themselves or receipt of written notification from the subjects of official statistical registration, provide them with corrected data with a covering letter containing the rationale for making the corrections and signed by an official, or the necessary explanations ( clause 6 of the Regulations on the conditions for mandatory submission of primary statistical data).