Form 3-f (statistics) - who takes it and how to fill it out in 2021?

Along with tax reporting, enterprises must submit statistical reporting that allows Rosstat to obtain information about the structure and value of assets, reserves, and financial position of enterprises. In the article we will tell you how to prepare the P-3 form, sample filling, and provide a form for downloading.

A comparative analysis of indicators with the previous period provides the statistical body with information about trends in changes in the activities of the enterprise. Form P-3, starting from 2021, is presented on the form approved by the FSGS order No. 390 dated 05.08.2016. Starting from 2021, the form loses its relevance and will be presented on a new form.

Obligation to submit form P-3

Enterprises of all forms of ownership, the number of employees of which exceeds 15 people, are required to submit Form P-3 when carrying out sales. The number is determined based on the results of the previous year and is calculated according to the rules established by the statistical authorities. When calculating the number of employees, persons employed on a part-time basis, for a certain time, season, or executed under GPC agreements are taken into account.

Sales mean the sale of goods, provision of services to organizations or the public. The obligation also applies to foreign companies operating in the Russian Federation. Legal entities are exempt from the obligation to submit the form:

• Enterprises whose indicators allow the organization to be classified as small.
• State or municipal institutions.
• Banks and other financial and credit organizations.
• Insurance companies.
• Non-profit organizations that do not sell products or services.

Enterprises for which bankruptcy proceedings have been initiated must submit reports along with operating organizations. The obligation terminates upon liquidation and removal of the person from the register.

Form submission deadlines

P-3 reporting is submitted to TOGS. Organizations that do not operate at their registered address provide statistical data at their actual location. The filing date is considered the day of submission to the territorial body, sending by mail or transmission in electronic form, confirmed by a report from the receiving party. There are deadlines for submitting the form:

• Every month, before the 28th day of the month following the reporting month, the first section is submitted.
• Quarterly, by the 30th day of the month following the reporting period, the report is submitted in full.

A date that falls on a non-working day is moved to the first working day. The form is signed by the person responsible for submitting data to the statistical authority on behalf of the organization. The head of the enterprise imposes an obligation in an order or job description of the responsible person.

Instructions: fill out and submit a report on Form 3-F

Templates and forms Form 3-F in Rosstat is a statistical reporting form that is used to reflect the wage arrears of an enterprise. It must be submitted monthly. May 6, 2021 Zadorozhneva Alexandra

Statistical form 3-F statistics is necessary to convey information about the accumulated debt for unpaid wages to employees.

Wage arrears are defined as money accrued, but not handed over or transferred to a bank card on time.

The deadlines within which wages are paid in each specific institution are set out in local regulations - collective agreements, wage regulations and labor agreements with employees.

The delay begins on the day following the official date of payment of wages in the institution.

Who is required to submit Form 3-F

Form 3-F 2021 is submitted by those legal entities that have arrears of wages as of the reporting date (1st day of each month). If there are no salary arrears, then the form is not provided to Rosstat. Individual entrepreneurs and small businesses do not submit the register.

The list of those reporting includes the following categories of legal entities:

1. Branches and representative offices of foreign companies operating in the Russian Federation.
2. Separate divisions of Russian organizations. The 3-F report is filled out for each separate division.
3. Bankrupt companies subject to bankruptcy proceedings.
4. Temporarily not operating - enterprises in which the production of goods, works and services took place during the reporting period.
5. Management bodies of education, health care, culture of the constituent entities of the Russian Federation. Such reporting institutions provide statistical data on Form 3-F for each registered activity.

All other enterprises submit reports on their main activity. Form 3-F (statistics) is submitted to Rosstat by organizations with OKVED 2, which belong to certain groups:

OKVED code 2 Name of main activities

Where to take it

Information on statistical form 3-F must be provided to the territorial bodies of Rosstat at the location of the reporting organization. If a separate division or branch is reporting, the report is sent to the statistics department at the location of such division.

Reporting in Form 3-F is submitted monthly. The reporting date is the 1st day of each month following the billing month in which the salary arrears arose. That is, the form must be submitted no later than the 2nd day of each month.

Form representation methods

The enterprise has the right to independently choose the method of reporting. Several reporting methods are allowed:

• Representation by an authorized representative of the company in person. The document is submitted on paper. Used if you have time to visit the territorial office of Rosstat.
• By post. The shipment is accompanied by an inventory to confirm that Form P-3 was sent. Used when the territorial authority is remote or has access to the Internet.
• In electronic form, using an electronic signature to transfer data. The forms must contain a code assigned to identify the territorial authority. The transfer is made using an electronic digital signature certificate or specialized telecom operators. Used when there is no time to visit a territorial office or post office.

Each reporting method has advantages and disadvantages.

Features of filling out form P-3

Data from form P-3 are formed on the basis of synthetic accounting of the enterprise or financial statements. When filling out the data, the Instructions approved by Rosstat Order No. 498 dated October 26, 2015 are taken into account:

• Persons with separate branches generate data on all structures of the enterprise. Separate branches are understood as structures that have jobs created for a period of more than a month.
• Reporting is submitted at the location of the main enterprise and a separate division allocated to an independent balance sheet.
• In the data of the parent enterprise, which has separate divisions, they are presented without indicators of the subsidiary structure.
• The form requires you to indicate the organization’s use of the simplified tax system.
• Enterprises that partially do not operate during the reporting period must indicate the period of inactivity in the explanations of the form.

The full form of form P-3 consists of a title page and 4 sections. When submitting quarterly reports, all sections are required to be completed.

New form P-2 statistics: instructions for filling

Since 2021, a new form P-2 “Information on investments in non-financial assets” has been in effect.
The form was updated back in 2021, but began to be used with reporting for the first quarter of 2021. In 2021, officials updated a number of statistical surveillance forms. The report form P-2 “Information on investments in non-financial assets” has also changed. The new form was approved by order of Rosstat dated July 27, 2018. No. 462, but it is used starting with reporting for the first quarter of 2021. Thus, organizations in 2021 submit Form P-2 using two forms:

• For 2021 you need to report on the old form,
• For the first quarter of 2021 - already on the new one.

Download the form P-2 quarterly statistics for 2019 for free, and below we will tell you how to fill it out.

Form P-2 quarterly 2021: who submits

All organizations submit quarterly reports, regardless of type of activity and form of ownership. An exception is small business entities (clause 1 of the instructions, approved by order of Rosstat dated July 27, 2018 No. 462). Companies submit a report to the territorial body of Rosstat.

If an organization has separate divisions, it will have to submit at least two reports:

1. Send the separation indicators to Rosstat at the location of the unit,
2. For the parent organization, draw up a report without taking into account the department’s indicators. Send the form to Rosstat at the location of the parent company.

Companies that do not actually operate also report. In the report they are required to indicate periods when activities were not carried out. Enterprises that are in bankruptcy also report until they are liquidated.

Be careful: Rosstat now requires submitting zero reports in the absence of indicators. Failure to submit will result in a fine of up to 150,000 rubles. What should an accountant do?

How to submit the P-2 quarterly form to statistics in 2021

Submit the report quarterly by the 20th day of the month following the reporting period. For example, the report for the first quarter of 2021 must be submitted by April 20. An exception is the year-end report, the deadline for its submission is February 8 of the year following the reporting year.

Please note: the ability to reschedule deadlines that fall on a weekend is provided for financial reporting purposes only. It was recorded in the order of Rosstat dated March 31, 2014. No. 220.

This possibility is not provided for forms of statistical observation. If the deadline for submitting the statistical form falls on a weekend, it is safer to submit it on the previous working day.

For example, July 20, the deadline for sending P-2 for the first half of 2021, falls on a Saturday. It is safer to submit your report before July 19th.

You can submit a report in one of the following ways:

• Personally visit the territorial office of Rosstat,
• Send by mail,
• Deliver by courier by proxy,
• Submit via electronic channels.

Form P-2: 2019

Form P-2 “Investments in non-financial assets” changed in 2019. The new form was approved by order of Rosstat dated July 27, 2018. No. 462. But the new form is used only for reporting for the first quarter of 2021. The companies sent the indicators for 2021 to Rosstat on the old form.

Filling out form P-2: step-by-step instructions

Instructions for filling out the P-2 statistical form by order of Rosstat dated July 27, 2018. No. 462. You can download complete instructions for filling out form P-2. We will tell you the basic rules for filling it out and provide a sample.

Consider the following features of filling out P-2:

• Form P-2 is submitted quarterly, but the indicators in it are filled in with an accrual total from the beginning of the year,
• The form can be filled out by hand or on a computer,
• All total data is entered in thousands of rubles excluding VAT,
• Expenses incurred in foreign currency are translated into Russian rubles.

Step 1. Fill out the cover sheet

On the title page, indicate the reporting period as a cumulative total from the beginning of the year. Since the report is submitted quarterly, the reporting periods will be:

• First quarter,
• First half of the year
• Nine month,
• Year.

Next, indicate the full name of the organization, and the short name next to it in brackets. Below, indicate the address of the organization, including the name of the subject of the Russian Federation and postal code. In the code part, indicate your OKPO.

Step 2. Complete the section “Investments in non-financial assets”

In the first section, indicate the amounts invested in non-financial assets.
All indicators are presented on an accrual basis and for the reporting quarter in comparison with the same periods of the previous year: Column What to indicate

On the first line, enter the total amount invested. The remaining lines provide the transcript:

• By investment objects (lines 2 – 16),
• By type of activity (lines 17 – 19).

Additionally, separately indicate investments in non-productive assets:

• On line 20, enter the total amount
• Enter the costs of acquiring land and environmental management facilities in line 21,
• On line 22, indicate investments in improving the company's business reputation and business relations.

Below the table, in two lines (23 and 24), indicate the costs of purchasing used items.

Step 3. Fill out the “Sources of Investment” section

In the second section, decipher from what sources the company made expenses. Enter the amounts in two columns:

• Column 1 – sources of investment in fixed capital,
• Column 2 – sources of investment in non-productive assets.

Here two relationships must be fulfilled:

1. Line 01, column 1 = (line 31 + line 32) according to column 1,
2. Line 20, column 1 = (line 31 + line 32) according to column 2.

Indicate the amounts of your own and borrowed funds. For borrowed funds, decipher the sources of attraction.

Step 4: Sign and submit the report

The report is signed by the head of the company. We have listed the delivery methods above. You can download a fully completed sample of the new P-2 form, current in 2021:

Source: https://www.RNK.ru/article/216651-forma-p-2-statistika-ob-investitsiyah-v-nefinansovye-aktivy

General information about the organization

The title part of the report contains general information about the enterprise. The name of the enterprise is indicated in full and, in brackets, in abbreviated form. The name must correspond to the constituent documents. The OKPO statistics code must be indicated on the title. When submitting reports, information about the address and actual location of the enterprise is provided. The data provided on the activities of a separate branch is accompanied by the name and address of the actual location.

The form presents comparative figures for the reporting and previous periods. When reorganizing the structure or changing the organizational form of an enterprise in one of the relevant periods, data must be presented according to the conditions of the reporting period. Additionally, explanations are provided for filling out the form in case of changes that occurred during the reporting period.

Procedure for filling out the statistical form

Form P-3 is filled out according to the data of the current reporting period (column 1) and the same period of time of the previous year (column 2).

Completes the information presented in Section 4 with information about the person responsible for submitting reports to the territorial statistics body. The position, full name, signature of the person, date of preparation and contact telephone number are indicated.

Procedure and sample for filling out form F-3 (nuances)

Form F-3 is submitted by employers who have wage arrears whose payment period has expired. Form F-3 every month to the local Rosstat office. Read more about the procedure for filling out this form further in the article.

What is the procedure for submitting Form F-3?

What is the liability for failure to submit the form?

What information is reflected in the report?

How to fill out form F-3?

Where can I get F-3 forms?

Results

What is the procedure for submitting Form F-3?

Form F-3 (or 3-F statistics) is submitted monthly by employers who violate the deadlines for paying wages to employees both on the payroll and on the unlisted staff, as well as individuals hired under civil contracts and external part-time workers.

Reporting is submitted by legal entities, with the exception of SMEs (small businesses), whose main activity is indicated in OKVED (OK 029-2007) under codes 01 (agriculture), 02.01.105 (forestry), 05 (fishing), 45 ( construction), 61-63, 70.32, 73, 80, 85, 90, 92.1–92.

5 or in sections C, D, E.

Subdivisions of foreign organizations operating in Russia and bankrupt companies where bankruptcy proceedings have been opened are not exempt from submitting Form 3-F. The specified statistical reporting is not submitted by individual entrepreneurs using hired labor.

The form is submitted as of the 1st day of the month following the one in which the overdue salary arrears arose; The report must be submitted no later than the next day.

The report is submitted to the regional body of Rosstat where the company is registered, and if the actual activity is carried out in another place, then the statistics department is selected on a territorial basis.

As for reporting separately by division, it is submitted at the location of the division or where it conducts its activities.

What is the liability for failure to submit the form?

Information about the presence of overdue wages is presented by officials authorized by the administration to do so. At the same time, for failure to submit this report in accordance with Art. 13.19 of the Code of Administrative Offenses of Russia, a fine in the range of 10,000–20,000 rubles is imposed on officials of the violating legal entity. and for the legal entity itself - 20,000–70,000 rubles.

What information is reflected in the report?

To calculate overdue debt, data on wages actually accrued but not paid on time (hereinafter referred to as Wages) are used. The deadline for paying the salary is established by law, and in some cases - in a collective or civil agreement.

The day from which the number of days of violation of the deadline for payment of the salary is calculated is the next day from the deadline for payment. It should be borne in mind that if the day of payment of the salary falls on a weekend, then the payment must be made the day before.

When filling out the report, all forms of accrued salary (including in kind) are taken into account, taking into account personal income tax and other deductions for both worked and unworked time.

Also taken into account are the obligations to pay compensation related to the working hours, bonuses, allowances/additional payments, one-time payments for incentive purposes, and systematic payments for accommodation/food.

It will be useful to study the procedure for transferring salary to a payment card - this is discussed in our article “Procedure for transferring salary to a bank card.”

How to fill out form F-3?

Instructions for filling out this report, as well as the current form of the document itself, are contained in Appendix No. 9 to Rosstat Order No. 357 dated August 3, 2015. In the document form, you must fill out the address part of the form and 11 proposed lines.

In the address part, the full name of the company is standardly filled in (abbreviated in brackets), and if the report is submitted for a separate division, then, in addition to its name, the legal entity to which it belongs should also be indicated. Next, you should indicate the actual postal address and OKPO code of the reporting company or division, if it has been delegated the authority to submit these reports.

Now let’s figure out what needs to be filled in the lines of the report:

You can learn about the contents of Form P-4 from our article “How to calculate the average number of employees?”

Where can I get F-3 forms?

In order not to get confused when filling out Form No. 3-F (after all, the report forms have changed annually for the last 3 years), we recommend using the completed sample. You can fill out the current Form 3-F on our website.

Results

Individual legal entities that, as of the reporting date, have arrears on accrued but unpaid wages on time, must submit a special report in Form No. 3-F. The report is submitted monthly to the regional branch of the statistics agency.

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Source: https://nalog-nalog.ru/statistika/poryadok_i_obrazec_zapolneniya_formy_f3_nyuansy/

Common form filling mistakes

The data presented in Form P-3 may contain errors that lead to unreliable indicators.

Responsibility for violation of the procedure for submitting form P-3

If the deadlines for submission are violated, fines are imposed on the legal entity and the manager. Distortion of data submitted to Rosstat is also considered a violation. The legislation provides for Article 13.19 of the Administrative Code. Read also the article: → “Responsibility for tax offenses in 2021: fines, types.”

The amount of the fine ranges from 20 to 70 thousand rubles and from 10 to 20 thousand rubles for the head of the enterprise. If the violation is repeated, the fine increases.

The sanction for a repeated violation for an organization ranges from 100 to 150 thousand rubles, the punishment for officials ranges from 30 to 50 thousand rubles.

Definition and purpose of the 3-F report

Employers sometimes delay or do not pay employees their earnings at all. But such situations do not remain illegal, since enterprises that are not small and individual entrepreneurs report to the Federal Statistics Service on this information by filling out the 3-F form.

What is form 3-F and why do you need it?

The form coded 3-F is intended for providing reporting information to Rosstat on delayed wages. Thus, the Federal Statistics Service monitors the internal economy of the company, as well as the working conditions of workers.

If there were no delays in payments to employees during the reporting period, then there is no need to report to Rosstat in Form 3-F. There is no zero report form for this.

For companies and other legal entities. persons fill out the form for each department, including the main office, separately. That is, if an enterprise has three additional offices, then together with the main one they submit 4 reports.

Who submits the form 3-F

The form must be filled out by all legal entities, with the exception of small enterprises. The types of activities of enterprises reporting the 3-F questionnaire are presented in the Instructions for filling out. The list of species is extensive and consistent with OKVED2.

The completed form is submitted to the nearest statistics department using various methods. The main thing in registration is the reliability of the information and timely submission of the report, since the latter is considered an administrative offense, which is punishable by a fine.

In addition to small businesses, individual entrepreneurs are also exempt from submitting a report on delayed wages.

The questionnaire includes a clause about outstanding debt, in this case to an employee, where the manager prescribes the total amount of debt to workers for the reporting period. This information is automatically sent to the Federal Tax Service, so it is more profitable for management to pay employees on time.

Step-by-step instructions for filling out the 3-F form (salary)

Before submitting the report, the respondent fills out form 3-F “Salaries on Detained Funds for Employees.” Despite the simplicity of the structure of the questionnaire, you need to be careful when filling out some points.

Basic rules for filling out the 3-F questionnaire

The 3-F salary form contains 2 sheets with one section - a title page and a subsequent table for entering data. The title page contains information about the respondent company, and the table contains information about overdue wages.

To fill out the form directly you need:

1. 3-F "Salary".
2. If the report is submitted in person or by Russian post, print it out.
3. Fill out the title page of the form.
4. Fill out the tabular part of the 3-F salary form.
5. Sign the form. Double check.
6. Send using the selected method.

If the form is filled out manually, then use a pen with blue, black or purple ink and write in printed characters. And if they are designed on a PC, then use the Courier New font and font size 16-18.

How to fill out the title page and table 3-F salary

3-F salary is a standard statistical report with a corresponding title. At the top of the sheet the respondent indicates the reporting period, below is the name and address of the company, as well as the division. The address is indicated by actual and postal address, including postal code. And in the tabular part - OKPO of the organization.

Next, fill out a questionnaire table, which consists of 4 types of overdue wages:

• for paid and unpaid employees;
• due to untimely receipt of money: from the federal budget, local and budgets of constituent entities of the Russian Federation;
• salary fund for the calendar month in which earned funds were paid;
• the number of employees and part-time workers to whom the company owes wages.

The last lines indicate overdue funds for 2021 and 2018, as well as unpaid money to laid-off or resigned employees.

Information is indicated in ruble equivalent in thousands of rubles without a decimal place, according to OK 015-94.

The total amount of debt due to late receipt of money from budgets is made up of lines 04, 05, 06. First, these amounts are written down in the corresponding lines, then the numbers are added up and indicated in the immediate column.

Filling out the 3-F form is not difficult, taking into account the fact that Rosstat Order No. 485 of 08/06/2018, which approved the form, contains instructions for filling out the form.

How and where to submit a report on Form 3-F (salary)

Statistical reporting is submitted to the Rosstat office located near the unit, for which the respondent submits a completed 3-F form with information about delayed wages. You can report to the Federal Statistics Service using various methods.

Report submission methods

The Federal Statistics Service provides companies with free software for generating reports in Form 3-F. You can submit your completed application in three ways:

• Personally. The respondent submits the 3-F form independently. After receiving the form, the Rosstat employee issues a receipt indicating the full name. the employee who received it, as well as the date of receipt of the questionnaire.
• Russian Post. The completed Form 3-F is sent by registered mail with a description of the envelope contents attached. Date the report was sent – ​​the date the letter was sent.
• E-mail, or via telecommunication channels (TCS). When reporting using this method, you need to generate a file in .XML format, which protects information from theft. The file can only be decrypted using the Rosstat program.

Sending a form via TKS requires knowledge of following the algorithm when saving the file. Errors in formatting are comparable to false information, which is punishable by a fine according to the Code of Administrative Offenses of the Russian Federation.

Rosstat also offers another way to electronically send reporting and statistical documentation - through the electronic document management system on the official website of the Federal Statistics Service in your personal account.

Instructions:

1. Log in to your personal account.
2. Find form 3-F and fill out the information.
3. Sign the document with an electronic digital signature (EDS).
4. Upload the 3-F salary file in .xml format into the system.
5. Send.

Upon receipt, employees will notify the company of receipt of the report within 5 business days. If errors are made when filling out the form, Rosstat will not accept the information and the document will have to be corrected within the specified period. In a positive case, employees also notify the respondent that they have received the report.

Where to submit a report on Form 3-F

The Federal Statistics Service has a single center for receiving statistical reports in each region. If the unit is located far from the receiving center, then it is more convenient to report by Russian Post or by TKS. Before sending a report in any way, you need to register with a single reception center.

The 3-F salary form is filled out for each additional office separately, as well as for the head office. For example, a company has a head office and 4 divisions. This organization submits 5 reports - one report for each branch.

Deadlines and penalties for late submission of reports

The 3-F report is submitted monthly the day after the end of the reporting period. For example, for January they report on information about wage arrears on February 1, and for June on July 1.

If the respondent enters false information, is late in submitting the questionnaire, or does not report, then according to the legislation of the Russian Federation he will be subject to a fine. So, according to Art. 13.19 of the Code of Administrative Offenses of the Russian Federation, in case of a primary violation a fine is charged:

• officials - 10,000-20,000 rubles;
• legal entities – 20,000-70,000 rubles.

For a secondary violation a large fine is imposed:

• officials - 30,000-50,000 rubles;
• legal entities – 100,000-150,000 rubles.

A timely report to Rosstat guarantees the absence of penalties, as well as unnecessary attention from the Federal Tax Service.

Changes in statistical reporting 3-F (salary) in 2018

In 2021, the content, rules for submitting and filling out the 3-F form have not changed. Only the dates in lines 09, 10, 11 have changed. These dates change every year according to the reporting calendar year. So, in the previous form, line 09 indicated the months for 2017, line 10 indicated the months for 2021. And the number of dismissed workers in line 11 indicated for 2021. Now:

• pp. 09 – 2021;
• pp. 10 – 2021;
• pp. 11 – 2021

The changes were approved by Rosstat Order No. 485 dated 08/06/2018, which contains the updated 3-F salary form.

Also in 2021, the procedure for calculating salaries has changed. Therefore, funds from the budget for wages may be delayed. In this regard, the Federal Statistics Service more carefully monitors the submission of the 3-F salary statistical report.

Otherwise, everything remains the same: one table for entering information about delayed wages, respondents submit the completed questionnaire monthly in the chosen way. False information, failure to submit or untimely report to Rosstat are punishable by a fine.

Source: https://NalogObzor.info/publ/opredelenie-i-naznacenie-otceta-3-f