Form No. 4 information about the number. Accounting info. Average headcount

A reporting document related to the provision of data on the number of employees and their wages in the P-4 form must be submitted to the local Rosstat authority. The document form, instructions for filling it out and some legal nuances - about all this right now.

The main purpose of the document is that it serves as the main source of information about:

• number of employees (regardless of employment - full-time, part-time, duration of the employment contract - fixed-term, unlimited, and forms of part-time work);
• their official salary.

This information is needed to create a unified database and analytical statistical materials, so in any case, the form is submitted to the local Rosstat office according to the established procedure.

At the same time, there is a significant difference in the delivery of documents by large companies and small organizations located geographically in the same premises. Companies that have several divisions should take into account that in some cases it will be necessary to draw up several documents of the P-4 form:

1. The number of P-4 forms must exactly correspond to the number of divisions of the company, i.e. Each department must have its own document.
2. At the same time, the legislation allows that if different departments are located close enough, then a single form is issued throughout the enterprise. For example, production buildings, administration, and storage facilities are geographically located close to each other. The main criterion is being in the same municipal area (in the same city).

PLEASE NOTE. Even if wages and compensation payments were not accrued at the last reporting time, the form is still submitted, since it allows you to take into account statistical data on the number of staff.

Sample

The document form has a uniform form, regardless of the form of ownership, the size of the enterprise, the number of its employees and other factors. An example of filling is given below.

Step-by-step instructions for filling out

The rules that must be followed when preparing paper are mandatory (Rosstat Order No. 379).

Front page

The title page indicates the full official name of the company (in exact accordance with how it appears in the constituent documents). The abbreviated name, if any, is indicated next to it. The address is also written here, which must be indicated along with the index. Priority is given to the actual address. That is, if the legal location is different from the physical location of the organization, it is not taken into account.

The code for the type of activity performed is set according to the classification adopted by OKPO. Moreover, all information about employees (i.e. number and wages)

Main part

Next, fill out the tabular part of the reporting document. All recommendations relate to payroll – i.e. absolutely all employees (including part-time workers, part-time workers, collaborating under a civil law contract, etc.). The comment for each line is presented in the table.

PLEASE NOTE. If an employee falls into different categories during the reporting period, he is taken into account in the line that has higher priority based on the total time. For example, an employee first received a day of downtime, but then, on his own initiative, took 3 days of vacation without pay, it must be taken into account once only in connection with unpaid vacation. A similar rule applies to filling out any line from 1 to 5 inclusive.

Who should fill out the form

This form refers to strict reporting documentation, therefore all employers must submit it, namely:

• small firms and large companies of any form of ownership (LLC, PJSC);
• public associations that formed a legal entity (charitable organizations, religious, educational);
• local and federal authorities, government departments.

Thus, form P-4 is submitted by all legal entities, regardless of whether they conduct commercial or non-commercial activities. However Individual entrepreneurs and self-employed people do not fill out or submit such a form.

Report submission deadlines

The deadline for delivery directly depends on how many officially registered employees work in the company. This takes into account absolutely all employees, including:

• those who cooperate under a civil contract;
• those working under fixed-term employment contracts (for example, seasonal workers);
• minor employees (from 16 to 18 years old);
• part-time workers (both internal and external).

The document is always submitted before the 15th day of the month following the reporting month. However, the regularity (frequency) of submission depends on how many employees work in the company (15 or less) - each case is discussed in the table.

Thus, in the case of quarterly submission, the report in Form P-4 must be submitted to Rosstat by the 15th day of the month following the reporting quarter.

Form P-4 “Information on the number and wages of employees” (hereinafter referred to as Form P-4) was approved by Appendix 11 to the Order of Rosstat dated September 24, 2014 N 580 “On approval of statistical tools for organizing federal statistical monitoring of the number, conditions and remuneration of labor workers, activities in the field of education, science, innovation and information technology." In this article we will look at the procedure for filling out this form, and also answer the following questions. Who should submit this form? What are the deadlines for its delivery? What is the penalty for late or failure to submit such a report?

First, we note that Rosstat Order No. 580 approved the Instructions for filling out the federal statistical observation form (hereinafter referred to as Instructions No. 580). In addition, there are currently Instructions for filling out federal statistical observation forms N P-1 “Information on the production and shipment of goods and services”, N P-2 “Information on investments in non-financial assets”, N P-3 “Information on financial state of the organization", N P-4 "Information on the number and wages of employees", N P-5(m) "Basic information on the activities of the organization", approved by Rosstat Order No. 428 of October 28, 2013 (hereinafter referred to as Instructions No. 428), which also need to be followed when filling out form P-4.

Who must submit Form P-4?

According to paragraph 1 of Directive No. 580, all legal entities are required to submit this form: commercial and non-profit organizations of all types of economic activity and forms of ownership. The exception is small businesses. Even bankrupt organizations where bankruptcy proceedings have been introduced must submit Form P-4 before the arbitration court issues a ruling on the completion of bankruptcy proceedings against it and the entry of its liquidation into the Unified State Register of Legal Entities (clause 3 of Instructions No. 580).
As for separate divisions, by virtue of clause 2 of these Instructions, if a legal entity has such divisions, this form must be filled out for each of them and for the legal entity without separate divisions.

FYI. For the purposes of filling out this form, a separate subdivision is understood as any subdivision territorially separated from the organization, at or from the location of which economic activity is carried out at equipped stationary workplaces. A workplace is considered stationary if it is created for a period of more than one month. In addition, recognition of a separate division as such is carried out regardless of whether its creation is reflected in the constituent or other organizational and administrative documents of the organization, and regardless of the powers vested in the specified division.

Form P-4 must also be submitted by branches, representative offices and divisions of foreign organizations operating on the territory of the Russian Federation in the manner established for legal entities (clause 4 of Instructions No. 580).

Where should Form P-4 be submitted?

The form is submitted by a legal entity to the territorial bodies of Rosstat at the location of the corresponding separate division or at the location of a legal entity without separate divisions. It is noted that in the case where a legal entity (its separate division) does not operate at its location, the form is submitted at the place where they actually carry out their activities (clause 5 of Instructions No. 580).

When must Form P-4 be submitted?

The frequency of submission of form P-4 depends on the average number of employees of the organization:
- if the average number of employees exceeds 15 people (including part-time workers and civil contracts), then this form must be submitted monthly no later than the 15th day of the month following the reporting period;
- if the average number of employees does not exceed 15 people (including part-time workers and civil contracts), then the form must be submitted quarterly no later than the 15th day of the month following the reporting period.

Procedure for filling out form P-4

As already mentioned, when filling out form P-4, you must be guided by Directions N N 580 and 428.
Front page. Here the full name of the organization is indicated in accordance with the constituent documents registered in the prescribed manner, and then in brackets - the short name. On the form containing information on a separate division of a legal entity, the names of the separate division and the legal entity to which it belongs are written.
The "Mail Address" line. This includes the name of the subject of the Russian Federation, the legal address of the organization with a postal code; if the actual address does not coincide with the legal address, then the actual postal address is also recorded. For separate divisions that do not have a legal address, a postal address with a postal code is indicated.
Line "Code of the reporting organization according to OKPO." Here, a legal entity enters the code of the All-Russian Classifier of Enterprises and Organizations (OKPO) based on the notification of assignment of the OKPO code sent (issued) to organizations by the territorial bodies of Rosstat. It should also be borne in mind that in the case of delegation of authority to provide statistical reporting on behalf of a legal entity to a separate division, this line contains the OKPO code (for a branch) or identification number (for a separate division that does not have the status of a branch), which is also established by the territorial body Rosstat at the location of the separate division (clause 7 of Instructions No. 580).
Section "Number of employees, accrued wages and hours worked." This section reflects information about the number of employees, the time they worked and the amount of accrued earnings. Let's look at the procedure for filling out this section in more detail:
- in column “A” on lines 02 - 11 the name of the economic activity carried out in the institution is indicated;
- in column “B” on the same lines it is necessary to enter economic activity codes according to OKVED;
- in column 1, lines 01 - 11, data is entered on the average number of employees of the institution, which is calculated by summing the information in columns 2, 3 and 4;
- Column 2 reflects information on the average number of employees;
- in column 3 - data on the average number of external part-time workers;
- in column 4 - information on the average number of employees who performed work under civil contracts;
- in column 5 - the number of man-hours worked by payroll employees;
- in column 6 - the number of man-hours worked by external part-time workers;
- in column 7 - wages accrued to employees of the institution (total);
- in column 8 - wages accrued to employees on the payroll;
- in column 9 - wages accrued to external part-time workers;
- in column 10 - wages accrued to employees who performed work under civil contracts and to other unpaid persons;
- in column 11 - social payments to employees.
Let's look at filling out each column in more detail.

Filling out column 2

According to paragraph 78 of Instructions No. 428, the average number of employees per month is calculated by summing the number of employees for each calendar day of the month, that is, from the 1st to the 30th or 31st (for February - to the 28th or 29th e number), including holidays (non-working days) and weekends, and dividing the resulting amount by the number of calendar days of the month. In this case, the calculation of the average number of employees is carried out based on the daily accounting of the number of employees, which must be clarified on the basis of orders for the hiring, 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 working time sheet, on the basis of which the number of employees who showed up and did not show up for work is determined. Note that the payroll number for a weekend or holiday (non-working) day is assumed to be equal to the payroll number for the previous working day. If there are two or more weekends or holidays (non-working) days in a row, this number for each of these days is taken equal to the number of payroll employees for the working day preceding the weekend and holiday (non-working) days.
The average number of employees is calculated based on the number of employees, which is given as of a certain date, for example, the last day of the reporting period. By virtue of clause 79 of Instructions No. 428, the list of employees includes employees who worked under an employment contract and performed permanent, temporary or seasonal work for one day or more, and working owners of organizations who received wages in this organization. It takes into account both those actually working and those absent from work for any reason. The full list of employees who are included in the payroll in whole units is defined in paragraph 79 of the above-mentioned Instructions.
We draw your attention to clause 80 of Directive No. 428, which establishes a list of employees who are not included in the payroll, namely:
- hired part-time from other organizations;
- those who performed work under civil contracts;
- hired to work under special contracts with government organizations for the provision of labor (military personnel and persons serving a sentence of imprisonment) and taken into account in the average number of employees;
- transferred to work in another organization, if their wages are not maintained, as well as those sent to work abroad;
- those sent by organizations to study at educational institutions outside of work, receiving a scholarship at the expense of these organizations, as well as persons with whom an apprenticeship agreement for vocational training has been concluded with the payment of a stipend during the apprenticeship period;
- those who submitted a letter of resignation and stopped working before the expiration of the warning period or stopped working without warning the administration are excluded from the payroll from the first day of absence from work;
- owners of this organization who do not receive wages;
- members of the cooperative who have not concluded employment contracts with the organization;
- lawyers;
- military personnel in the performance of military service duties.

Pay attention! Persons who are not on the payroll and hired to work under special contracts with government organizations for the provision of labor (military personnel and persons serving a sentence of imprisonment) are taken into account in the average payroll as whole units based on the days they report to work (clause 81.2 Instructions No. 428).

Among other things, there are some categories of workers who are included in the payroll, but must be excluded from the average payroll. These categories of workers are established in clause 81.1 of Directive No. 428:
- women who were on maternity leave, persons who were on leave in connection with the adoption of a newborn child directly from a 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 take entrance exams by virtue of the legislation of the Russian Federation.

FYI. Persons who worked part-time in accordance with the employment contract and staffing schedule or were transferred with the written consent of the employee to work part-time are taken into account in proportion to the time worked when determining the average number of employees (clause 81.3 of Instructions No. 428).

Filling out column 3

The nuances of filling out this column are specified in clause 82 of Instructions No. 428. So, the average number of external part-time workers is calculated in accordance with the procedure for determining the average number of people working part-time (clause 81.3), namely, when determining the average number of employees, they are taken into account in proportion to the time worked.
For example, in October, three employees worked in the institution on an external part-time basis:
- one worked 4 hours a day, worked for 22 days. It is counted for each working day as 0.5 people (4 hours / 8 hours);
- two worked 2 hours a day - one worked for 22 days, the other for 10 days. These workers are counted for each working day as 0.25 people (2 hours / 8 hours).
The average number of external part-time workers was 0.86 people ((0.5 people x 22 work days + 0.25 people x 22 work days + 0.25 people x 10 work days) / 22 work days . days in October).
Due to the fact that when filling out information on the average number of external part-time workers by type of activity, this information may be insignificant, it is allowed to fill out a column 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 resulting amount by the number of months of the reporting period.

Filling out column 4

According to paragraph 83 of Instructions No. 428, the average number of employees (including foreign citizens) performing work under civil contracts per month is calculated according to the methodology for determining the average number of employees. These employees are counted for each calendar day as whole units throughout the entire contract period, regardless of the period of payment of remuneration. Regarding a weekend or holiday (non-working day), the same number of employees is taken as for the previous working day. It should be borne in mind that the average number of such workers does not include:
- individual entrepreneurs without forming a legal entity who have entered into a civil law agreement with an organization and received remuneration for work performed and services provided;
- persons not on the payroll who do not have civil law contracts with the organization;
- persons with whom copyright agreements have been concluded for the transfer of property rights.
The average number of named employees 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 resulting amount by the number of months of the reporting period.

Filling out columns 5 and 6

In accordance with paragraph 84 of Directive No. 428, the number of man-hours worked includes:
- actual hours worked;
- overtime hours and hours worked on holidays (non-working days);
- days off (according to schedule) both for the main job (position) and for a combined job in the same organization;
- hours of work on business trips.
Man-hours worked do not include:
- time spent by employees on annual, additional, educational leave, leave at the initiative of the employer;
- time to improve the qualifications of employees without work;
- time of illness;
- downtime;
- hours of breaks in mothers’ work to feed the child;
- hours of reduced working hours for certain categories of persons for whom, in accordance with the legislation of the Russian Federation, reduced working hours have been established;
- time of participation in strikes;
- other cases of employee absence from work, regardless of whether their wages were retained.

Filling out column 8

In accordance with paragraph 86 of Instructions No. 428, the salary fund for payroll employees includes payment for time worked, payment for time not worked, one-time incentive and other payments, payment for food and accommodation, which is systematic. Please note that in this paragraph all payments that need to be taken into account are named in detail.
Please note that the payroll of the organization's payroll does not take into account:
- remuneration for persons working in the organization on an external part-time basis;
- remuneration to persons working under civil contracts.

Filling out columns 9 and 10

In column 9 it is necessary to reflect payments to employees working on external part-time conditions (clause 87 of Instructions No. 428).
According to paragraph 88 of Instructions No. 428, column 10 shows the remuneration of persons who are not on the payroll of the organization’s employees for performing work under civil contracts. Moreover, the amount of funds for the payment of remuneration to these individuals is determined based on the estimate for the performance of work (services) under this agreement and payment documents. Moreover, the said column reflects the remuneration (remuneration, honorarium) of persons not on the payroll with whom employment contracts or civil law contracts were not concluded, in particular fees for translations, publication of articles, consultations, lecturing, as well as remuneration for those released trade union workers (by main type of activity), etc. The amounts of wages accrued with a delay, payments for unused vacation, etc. are also noted here. dismissed employees according to the type of activity in which they worked.

Filling out column 11

According to paragraph 90 of Directive No. 428, this column contains data on social payments that are associated with the provision of social benefits to employees, in particular for treatment, rest, travel, employment (without benefits from state extra-budgetary funds). A complete list of social payments, information about which must be entered in this column, is reflected in the named paragraph.

What else is worth paying attention to

Paragraph 91 of Instructions No. 428 establishes a complete list of expenses that are not taken into account in the wage fund and social payments when filling out a report in Form P-4, in particular:
- insurance contributions to the Pension Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund, the Social Insurance Fund and contributions to compulsory social insurance against industrial accidents and occupational diseases;
- benefits and other payments from state extra-budgetary funds;
- amounts of temporary disability benefits paid at the expense of the organization in accordance with the legislation of the Russian Federation, including for the first three days of temporary disability;
- the cost of uniforms and uniforms issued free of charge, remaining in personal permanent use, or monetary compensation instead of their issuance, the amount of benefits in connection with their sale at reduced prices;
- the cost of issued workwear, special footwear and other personal protective equipment, flushing and disinfectants, milk and therapeutic and preventive nutrition (compensation payments) or reimbursement of costs to employees for the purchase of workwear, special footwear and other personal protective equipment in the event of non-issuance by the administration;
- expenses for business trips, field allowances within and in excess of the norms established by the legislation of the Russian Federation; etc.

In conclusion, we note that information in form P-4 is provided in general for the organization and for actual types of economic activity on the number of employees and accrued wages for the reporting month or for the period from the beginning of the year, on the number of man-hours worked and social payments - quarterly for the period from the beginning of the year. When filling out this form, you should remember that if legal entities or separate divisions did not pay salaries and other payments during the reporting period, then the information is presented without filling out such data. If it is necessary to clarify information for January - December of the reporting year, previously provided by the organization to the territorial body of Rosstat, it is necessary no later than February 15 of the year following the reporting year to send in the prescribed manner (in a separate letter) the corresponding changes to the territorial body of Rosstat for the formation of final results for number and salary of employees.

According to the legislation of the Russian Federation, every enterprise, regardless of the type of activity and form of ownership, must submit reports to statistical authorities throughout the year. This is enshrined in law; failure to comply with this requirement can lead to fines and administrative liability.

General concept of this reporting form

Form P-4 is an established report form that displays information about the number of workers and their wages. The report form has a strictly established form, which is filled out by the accountant of all organizations that are registered on the territory of the Russian Federation. The following entities are exempt from filing this report:

• Individual entrepreneurs;
• Small organizations;
• Cooperatives.

Important!!! Each registered entity that operates on the territory of the Russian Federation must specify in the statistics what types of reports it is required to submit and within what time frame.

This type of reporting directly depends on the number of working employees, for example, the report can be submitted in two versions, namely:

• Quarterly reporting;
• Monthly reporting;

We will present each type of reporting in more detail in the form of a table in which we will display the main points of submitting and compiling this report.

Important!!! If the reporting filing date falls on a weekend or holiday, you can postpone the filing deadline to the first working day after the weekend. This will not be considered a violation of reporting deadlines.

This type of reporting can be submitted in the following ways:

• By contacting the statistical service, fill out the reporting form and affix a stamp;
• Will send by letter;
• Through the electronic program Kontur, with an electronic signature.

Each option for sending reports is legal and the heads of organizations have the right to choose for themselves which method is more convenient for them to send. Currently, the electronic version of reporting is the most popular, as it does not have certain difficulties in preparation. It is necessary to enter data in certain lines and generate a report.

Instructions for filling out the report

Complete and accurate instructions for drawing up and submitting reports are determined by Law of the Russian Federation No. 566. This law stipulates that reporting is in a prescribed form, which consists of two pages.

• First page: is the title page of the report, has complete information about the organization that submits the report. On this page you must indicate the complete data of the enterprise: the period for which reporting is submitted; full name of the enterprise; address of the organization and OKPO at which the enterprise is registered.
• Second page: full information about employees, their salaries and the time they worked in the reporting period is reflected. The data is presented in the form of a table. You must enter data in the table form provided. The program will automatically generate a report if all data is entered correctly.

There is no special difficulty in filling out this report. since each enterprise keeps records of the number of employees, their rates and the amount of time worked, so drawing up a report does not take much time. It is only necessary to enter into the table presented reliable data about the type of activity of the organization and the salaries of employees.

Responsibilities when submitting a report

Many managers, when preparing a report, wonder whether there is any liability for an incorrectly filed or lately submitted report. So, the legislation of the Russian Federation is very strict regarding the acceptance of reports and their verification. In connection with this, administrative fines are provided for managers who made errors when drawing up a report or did not submit a report on time. Fines for violations of filing reports range from ten thousand to seventy thousand rubles, depending on the type of violation and the period of delay in filing reports.

Based on this article, we can conclude that filing a report in Form P-4 is a mandatory requirement for every organization whose activities take place on the territory of the Russian Federation. This report is submitted monthly or quarterly, depending on the number of employees working at the enterprise. Compiling this report does not have any particular difficulties, since the report has a set form in which certain lines must be filled out. If questions arise during the preparation of this report, you can seek help from the instructions set out in Law No. 566. This instruction provides step-by-step recommendations for preparing this reporting form.

New form "Information on the number and wages of employees (Form P-4)" officially approved by the document Order of Rosstat dated 08/06/2018 N 485.

More information about using the OKUD form 0606010:

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Form P-4 was updated by Rosstat in 2018. The previously valid form, approved by order No. 379 dated August 2, 2016, has become invalid and has not been used since 2018. The document is intended for monitoring in the field of labor and wages. Statistical data is collected through reports from legal entities that have employees. We will tell you how to fill out form P-4 (statistics) in our article.

Form P-4 (statistics) new in 2018: form

In September 2017, Rosstat updated statistical reporting forms and requirements for their completion; the previous regulatory requirements were canceled, starting with reporting for January 2018. Form P-4 (statistics), new for 2018, was approved by Rosstat order No. 566 dated September 1, 2017 In general, the P-4 form remained the same, but changes occurred in the Instructions for filling out the report (Rosstat order No. 772 dated November 22, 2017, as amended by Order No. 104 dated March 2, 2018). The instructions explain in detail the procedure for filling out the form and calculating the average number of employees, and among the innovations for 2018 is clarification of who is required to submit Form P-4 to Rosstat, including:

• organizations holding a mining license must submit a P-4 report monthly, regardless of the number of employees.
• Please note that the values ​​in the report cannot be negative;
• it has been clarified that payment for travel to the place of vacation for workers in the Far North and equivalent areas and members of their families should be reflected in form P-4 (column 11) only after the final settlement with the employee;
• indicates the need to include in the average number of employees on parental leave, working part-time or at home while maintaining the right to receive benefits.

The reporting document consists of several information blocks:

• on the first page, the P-4 report (statistics) contains data identifying the employer and the period covered by the report;
• the second and third pages of the statistical form P-4 are a single table - the first part of the table reflects information about the direction of activity of the business entity, the number of personnel;
• filling out the P-4 form is completed by entering information into the second part of the table about the time worked by employees, the size of the salary fund and the amount of social benefits.

Filling out form P-4 (statistics): step-by-step instructions

The report must be submitted to Rosstat at the location of the business entity. Form P-4 can be issued on a monthly or quarterly basis - the criterion is the average number of personnel, the limit of which is 15 people. If the limit is exceeded, the enterprise moves to the monthly monitoring group. For form P-4, the due date is the 15th day of the month following the reporting interval.

Separately accepts Statistics P-4 for separate divisions and branches of organizations. If a company has separate divisions, a report will need to be prepared for each of them, and for the parent structure the data is shown without taking into account branches.

The salary reporting form to statistics can be replaced by a written notification if the employer does not have numerical indicators for the required parameters in the reporting period. The statistical reporting form P-4 can be zero; such a form is signed and submitted to Rosstat. For liquidated enterprises, the P-4 report form must contain indicators up to the day of making an entry about the termination of activities in the Unified State Register of Legal Entities.

Instructions for filling out form P-4 are regulated by Rosstat in order No. 772 dated November 22, 2017. The methodological material emphasizes that the document cannot contain negative numerical data.

Form P-4 - instructions for filling out

1. Information about the organization is entered into the columns of the title page - period, company name, OKPO code.
2. Column “A” contains the name of the type of activity, in addition, Statistics (Form P-4 2018) requires reflection in column “B” of a table of data on areas of activity in the form of a code according to the OKVED-2 reference book (OK 029-2014).
3. Column 1 of the table displays information on the total average number of hired personnel. Incl. column under code 2 indicates the average data on the payroll without taking into account external part-time workers. The procedure for filling out form P-4 (statistics) involves reflecting the number of part-time workers in column 3. Column 4 provides information about persons involved in work under civil and process agreements.
4. Next, you should enter data on the time worked by the personnel included in the payroll (column 5 of the table), and column 6 provides information on the work of external part-time workers. These indicators, cumulative from the beginning of the year, include not only hours worked on the main shift, but also all documented hours worked on weekends, holidays, overtime, and on business trips.
5. Form P-4 (an example of filling is given below) contains information on the general payroll for the reporting period (column 7), this indicator takes into account both the amounts of basic and additional salaries, as well as vacation pay, payments in kind, one-time incentive accruals, allowances, compensations etc. The next three columns (8-10) provide details of accruals by personnel category.
6. Form P-4 (sample) in the last column provides fields for entering information about social payments made since the beginning of the year in favor of personnel (benefits, including holidays, payment for travel, treatment, financial assistance, etc.). Payments made at the expense of the Social Insurance Fund are not taken into account here.

Instructions for filling out form P-4 (statistics) provide the rules for calculating the average number of employees. The payroll indicators for each day in the reporting month are added up and divided by the number of calendar days in the period of time under consideration. The P-4 statistical reporting form does not imply the allocation of days falling on weekends or holidays from calculations. On this day, the number of personnel is equal to the number of employees on the previous workday. Form P-4 (statistics), sample filling, takes into account data both on employees present at the workplace and on those who:

• is on a business trip;
• sick;
• does not work due to production downtime;
• engaged in public assignments or work to fulfill government duties;
• accepted on a part-time basis and other persons, etc.

A detailed procedure for determining the number and other report indicators is contained in instructions for filling out the statistical form P-4, given in Order No. 772.

The average number at the end of the quarter is equal to the result of dividing the total value of the monthly average number for the required months by 3.

The rules for filling out form P-4 provide for the mandatory certification of the report by the person who is responsible for the preparation of statistical data. Next to the signature is a transcript of the full name. responsible, below are the contact details of the company.