Form and purpose of the new statistical report
Rosstat, by order No. 37 dated January 27, 2021, approved a new form No. 1 for reporting by legal entities. It contains information about the distribution of the number of employees by salary in the organization. Rosstat needs such data to analyze the income of working citizens:
- by profession;
- by position;
- according to the age;
- by gender.
Based on the information collected from employers, statistical authorities will draw conclusions about the level of wages in different regions of the Russian Federation.
The statistical reporting calendar from ConsultantPlus will help you fill out all forms correctly and submit all forms to Rosstat on time. Use it for free.
For whom is the statistical report required?
The order of Rosstat indicates who must submit statistical form No. 1: respondents are all legal entities conducting commercial and non-commercial activities. If a legal entity has branches (separate divisions), a report must be submitted for each of them. Representatives of small and medium-sized enterprises included in the SME register do not submit Form No. 1.
To check the obligation to report on the number and salary of employees for the past year, use the service on the Rosstat website. Information is provided after entering the TIN or OKPO code of the respondent.
Procedure for working with the TTN form, registration rules
When preparing a document, the following may be attached to the consignment note (TTN form 1-T): product certificates, quality certificates, passports, etc. The main thing is to indicate in the TTN in the application section.
The TTN form is a unified document, so its completion is strictly regulated. Blots and inaccuracies are excluded, and dashes are added in empty cells (where data is not required to be filled in).
Print out 4 copies of the invoice. The first copy is for the sender of the goods. The second is for the recipient. The third and fourth (already with all signatures) are sent to the management of the transport organization, where the third copy, together with the invoice for payment, is returned to the shipper, and the fourth remains in the accounting department of the carrier for accounting.
Deadline and methods for submitting form No. 1 to Rosstat
The frequency of submitting the report is once every two years, but the form is submitted annually, since Rosstat’s sample includes different employing organizations. The updated annual statistical form No. 1 is filled out based on the results of April. It must be submitted to Rosstat authorities by May 20, 2021.
In 2021, the submission of statistical reports was transferred to electronic format. To report, you must enter into an agreement with an EDF operator and obtain a qualified electronic digital signature (EDS). But Rosstat met the respondents halfway and, until further notice, allowed those who do not have the opportunity to do so in electronic format to submit reports on paper.
The date of submission of the reports is the date of sending through the EDF operator or transfer of a registered letter (with a list of attachments) to the post office.
Download forms
Blank bill of lading form T-1
Blank bill of lading form T-1
Sample of waybill in form T-1
It is strictly forbidden to use the same TTN form for different cargo transportation. Even if the same product or cargo needs to be distributed to different organizations, then for each shipment they create their own TTN form.
Responsibility for violation of deadlines and errors
Violation of the procedure or deadlines for submitting reports to Rosstat is an administrative offense. According to the provisions of Article 13.19 of the Code of Administrative Offences, the fine for late delivery is:
- for officials - from 10,000 to 20,000 rubles;
- for legal entities - from 20,000 to 70,000 rubles.
For repeated violations, liability increases, the amount of fines will be:
- for officials - from 30,000 to 50,000 rubles;
- for an organization - from 100,000 to 150,000 rubles.
How to fill out new statistical reporting
The order of Rosstat contains detailed instructions for filling out statistical form No. 1; let’s look at what requirements exist for sending data on the number of employees and their wages.
Title page
The title page only requires the following information:
- name of the respondent organization or separate division;
- legal address;
- OKPO code;
- reporting period.
Section 1
The first and only section is intended to indicate the number of employees of the organization in April 2021 in terms of salary ranges from the minimum to exceeding 3 million rubles. In the first column we indicate the number of employees receiving wages in a given range, and in the second - the amount of wages actually accrued to them for April 2021.
The note to the section states that the following employees are not taken into account:
- accepted and dropped out during April;
- absent due to illness or caring for the sick;
- on maternity leave or child care leave;
- were on leave without pay for more than 5 working days in April;
- not working due to downtime due to the fault of the employer or for reasons beyond the control of the employer and employee for more than 5 working days in April;
- those who worked part-time at the initiative of the employer, if the unworked time was more than 40 hours in April.
External part-time workers and citizens who performed work under civil law contracts (GPC) are not included in the payroll.
reference Information
In the reference section we indicate the list number of employees of the organization and the average number. The salary fund is divided into:
- full - taking into account external part-time workers, citizens who performed work under GPC contracts, and other unlisted persons;
- list
If the organization does not have GPC agreements and external part-time workers, the amounts will be the same. The number of workers receiving the minimum wage (minimum wage) is indicated separately.
Consignment note (1-T)
The standard interindustry form of consignment note No. 1-T was approved by Resolution of the State Statistics Committee of Russia dated January 28, 1997 No. 78.
The consignment note is designed to record the movement of inventory items and payments for their transportation by road. The consignment note consists of two sections – commodity and transport.
The goods section is filled out by the shipper. This section serves as the basis for writing off inventory items from the consignor and crediting them to the consignee.
The transport section is filled out by the shipper - the customer of the vehicle and the cargo carrier - the owner of the vehicle. The transport section takes into account transport work. According to the transport section, settlements are made between the shipper, the motor transport organization and the consignee.
The consignment note is drawn up by the consignor for each consignee separately for each vehicle trip. During the centralized removal of cargo from railway stations, ports, marinas, airports, transportation is documented by waybills, which are drawn up jointly with employees of organizations that own vehicles, railway stations, marinas, ports, airports.
If several cargoes are simultaneously transported on one vehicle to one or more recipients, a consignment note is issued for each consignment of goods and to each consignee separately.
The consignment note is issued in four copies:
– the first – remains with the shipper and is intended for writing off inventory;
– the second – is handed over by the driver to the consignee and is intended for the receipt of inventory items from the consignee;
– the third and fourth – are handed over to the organization that owns the vehicle.
Before sending the cargo, the shipping organization provides the driver with the second, third and fourth copies of the consignment note. These copies are certified by the signatures and seals (stamps) of the shipper. The driver who received the cargo signs all four copies of the consignment note.
Having delivered the goods to the recipient, the driver gives him a second copy of the consignment note. In addition, the consignee certifies with his signatures and seals (stamps) the third and fourth copies of the consignment note and hands them over to the driver. These copies are submitted to the accounting department of the cargo carrier organization. The third copy serves as the basis for settlements with the customer of the vehicle. The organization that owns the vehicle issues an invoice for cargo transportation services provided, attaches a third copy of the consignment note and sends it to the payer - the customer of the vehicle. The fourth copy is attached to the waybill and serves as the basis for recording transport work and calculating wages to the driver. The fourth copy of the waybill, together with the waybill, is kept in the accounting department of the cargo carrier for five years.
For non-commodity goods, for which there is no warehouse accounting of inventory items, but accounting is organized by measuring, weighing, geodetic measurement, the consignment note is issued in triplicate:
– the first and second copies, certified by the signatures and seals (stamps) of the shipper, are transferred to the organization that owns the vehicle. The first copy is signed by the cargo carrier organization and attached to the invoice, which is sent to the customer organization for payment;
– a second copy is attached to the waybill. It serves as the basis for accounting for transport work;
– the third copy remains with the shipper. It serves as the basis for recording the volumes of transportation performed.
The download attachment contains a sample of a completed 1-T consignment note for the following example.
Vostok LLC (shipper) shipped stewed beef in tin cans to the cargo carrier for Trading Company LLC. The shipment of goods is documented in a unified form of transportation document No. 1-T. The line “Consignee” indicates the address where the food warehouse of the “Trading Company” is located, where the cargo should be delivered. The food warehouse is registered with the tax office as a separate division.
The line “Payer” indicates the “Trading Company” and its location in accordance with the constituent documents.
A total of 100 boxes (places) of beef stew in cans were shipped. Each box contains 45 cans. A total of 4,500 cans (45 x 100) were shipped. Net weight (excluding tare weight) was 1.7 tons, gross weight (including tare weight) was 1.82 tons.
In total, goods were sold excluding VAT in the amount of 99,000 rubles. (22 rubles x 4500 cans).
The amount of VAT in the amount of 10% on the selling price of goods in the amount of 9,900 rubles. (99,000 rubles x 10%) is indicated on the entered line “VAT”.
The financially responsible person of the seller transfers to the consignee, along with the consignment note, documents certifying the quality of the goods (certificates, declarations of conformity, etc.). On the reverse side of the consignment note (section 2) in column 2 of the “Cargo Information” table, the shipper of Vostok LLC indicated that the cargo was accompanied by documents - consignment note No. 618 and a certificate.
To deliver the cargo, Trading Company LLC ordered a vehicle from the specialized organization Avtomobilist LLC. The car arrived at the shipper LLC Vostok at 8 o’clock and stood for loading for 2 hours and 30 minutes. A representative of Vostok LLC made an entry about this in the table “Loading and unloading operations” in the line “Loading”. This entry is confirmed by the signature of a representative of Vostok LLC.
At 21.00 the car arrived at the consignee LLC Trading Company and stood unloaded for 2 hours. A representative of Trading Company LLC filled out the table “Loading and unloading operations” in the line “unloading” and signed it.
The “Other information” table is filled out by the taxi driver of Avtomobilist LLC.
The mileage of the loaded vehicle was 400 km. The freight forwarding code (column 25) is filled in if such codes have been developed in the organization. The car was ordered without a forwarder. For Avtomobilist LLC this corresponds to code 00.
Column 26 – the cost of transport services, which is presented to the client, is filled in after calculating the cost of services in columns 33–43. For Avtomobilist LLC, the cost of transporting 1 ton of cargo is 50 rubles, the cost of 10 ton-kilometers of work is 34.50 rubles. (respectively, for 1 tkm - 3.45 rubles), the cost of underload is 20 rubles. for 1 ton. The cargo capacity of the ordered vehicle is 4.5 tons. Consequently, the underload of the vehicle was 2.68 tons (4.5 - 1.82). The total cost of the service of the motor transport enterprise was 2806.20 rubles, including 91 rubles. per tonnage, 2511.60 rub. for the volume of work in ton-kilometers, 53.60 rubles. for underload, 150 rub. for the urgency of the order. The volume of work in ton-kilometers is determined by the formula:
V = L x P,
where V is the volume of transport work in ton-kilometers;
L – total mileage with load in kilometers;
P – weight of transported cargo in tons.
The volume of transport work performed by Avtomobilist LLC for Trading Company LLC amounted to 728 tkm (400 km x 1.82 t).
Column 27 “Owned to the driver” is filled out by the accounting department in cases where the driver is paid at rates that depend on the natural indicators of transport work. If the indicator in the specified column does not affect the driver’s wages, then the column is not filled in.
Note. From July 25, 2011, execution of a consignment note (Form 1-T) is not mandatory when delivering goods by a cargo carrier. The form is used in cases where it is expressly provided for in the contract between the transportation customer and the cargo carrier. In this case, it is mandatory to issue a consignment note, the form of which is approved in Appendix No. 4 to the Rules for the Transportation of Goods by Road, approved. Decree of the Government of the Russian Federation dated April 15, 2011 No. 272.
Before the adoption of this document, the registration of a consignment note in Form 1-T was required only in cases where a cargo carrier was involved in the process of delivering goods from the seller to the buyer. See letters of the Federal Tax Service of the Russian Federation dated August 18, 2009 No. ШС-20-3/1195, Ministry of Finance of the Russian Federation dated June 15, 2010 No. 03-03-06/1/413, dated December 22, 2011 No. 03-03-10/123, dated October 30 .2012 No. 03-07-11/461.
