Statistical reporting mp micro who passes. Calculation of man-hours for MP (micro)

Reporting is a way of summarizing data in specialized forms, inherent, first of all, to accounting. Basically, it is necessary to reflect the final results that the company has achieved for any period, its financial situation, quantitative characteristics of activities, cash flows and other indicators.

Regulatory acts and base

Statistical reporting is one of the types of documentation that is submitted to state statistics bodies. Its forms are established at the legislative level.

The reliability of the information provided is confirmed by the signatures of officials on the forms, which become legal documents that must be submitted.

Legal entities are required to provide statistical reporting. This is established by Federal Law No. 282-FZ of November 29, 2007 and Decree of the Government of the Russian Federation No. 620 of August 18, 2008.

All forms submitted to statistical authorities have approved form. They can be installed federal Service state statistics and the Ministry of Finance of the Russian Federation. The latter regulates the forms that are used to summarize financial indicators.

The basis on which statistical reporting is generated is the company’s accounting, that is, statistical data is generated from the information contained in primary documentation. It is difficult to overestimate the importance of statistics, therefore the law provides for liability for distortion of transmitted information and failure to meet deadlines.

Statistical reporting in our country is divided into two types: general And industry. The first is represented by all legal entities, and the second - only by those that are related to certain sectors of activity, for example, agriculture, metallurgy, etc.

Which companies should take

Federal legislation establishes that statistical reports must be transmitted the following respondents:

legal entities;
state and municipal authorities;
foreign companies that have their own within the Russian Federation;
individual entrepreneurs;
small businesses.

Majority individual entrepreneurs have the characteristics of small enterprises, therefore, when submitting reports, they must be guided by the rules established for the latter. In accordance with these rules, a simpler presentation procedure is provided for them statistical reports(Federal Law No. 209-FZ of July 24, 2007).

So, a company or individual entrepreneur is recognized as small in 2018 if there is the following signs:

the average number of employees in 2017 did not exceed 100 people;
annual revenue excluding for the same period did not exceed 800 million rubles;
the share of participation of other companies that are not recognized as small or medium-sized, as well as foreign companies, is no more than 49%;
share of participation of the state or municipalities, charitable foundations, public and religious associations is no more than 25%.

If the annual revenue was less than 120 million rubles, and the number of employees was less than 15 people in 2017, then such a company is recognized as a micro-enterprise.

The above characteristics are assessed by the Federal Tax Service of the Russian Federation; based on the results, it enters or excludes the company from the relevant Unified Register, which is posted on its website nalog.ru.

Federal Law No. 209-FZ dated July 24, 2007 establishes that a complete statistical audit is carried out every 5 years; during the rest of the period, statistical reporting is submitted only by those small enterprises that have been selected by Rosstat of the Russian Federation according to certain criteria.

Rosstat must inform its management that a company has been included in the sample by sending a letter with the corresponding requirement, to which reporting forms and rules for filling it out must be attached. However, companies can check this information independently on the website of the State Statistics Committee of the Russian Federation www.gks.ru.

All companies that are required by law to keep accounting records must submit financial statements. One copy of this report must be submitted to the state statistics body.

This rule is specified in Federal Law No. 402-FZ. The deadline is set until March 31, 2019. Individual entrepreneurs may not submit financial statements, because legislation allows them not to keep accounting records.

You can clarify information on the Rosstat sample for a specific enterprise on the website of this department, as well as by receiving the corresponding request by mail. Most often, statistical authorities require change the following reporting forms:

PM– This reporting form is submitted by small businesses. The reporting period for it is set to a quarter. The PM form must be submitted by the 29th day of the next month after the end of the quarter, that is, for the last quarter of 2018, reporting must be submitted by January 29, 2019. Micro-enterprises do not fill out this form.
PM-prom– is a monthly report, set for small businesses. Micro-enterprises do not represent the PM-industrial form. This report must be submitted by the 4th day of the following month.
1-IP– this form is submitted by individual entrepreneurs if they are not engaged in the production of agricultural products. This report is prepared for submission once a year before March 2.
1-IP (trade)- represent individual entrepreneurs engaged in retail trade and provision of household services citizens. This report is submitted once a year before October 17th.

For microenterprises, their own form of statistical reporting has been established (micro). It summarizes information for the calendar year and must be submitted by February 5th.

All required forms must be submitted in duplicate. The first one is transmitted to statistical authorities, and the second one with marks of acceptance remains in company.

Today, reports can be submitted in person to the territorial statistics office, by registered mail or to in electronic format. Moreover, electronic reporting can be transmitted in two ways: through the system electronic document management or directly on the website of the territorial body of Rosstat, if such a technical possibility is organized (today only in a few regions). These options are only possible if available.

If the statements are submitted by registered mail or electronically, the date of submission is the date of dispatch, which is confirmed by the relevant receipts.

Responsibility

In case of violation of the deadlines, according to Article 13.19 of the Code of Administrative Offenses of the Russian Federation, administrative liability and fines are provided. The head of the company can pay from 10,000 to 20,000 rubles, and legal entities – from 20,000 to 70,000 rubles.

If a company repeatedly violates deadlines, the fine for the head of the company is set at from 30,000 to 50,000 rubles, and for enterprises – from 100,000 to 150,000 rubles. The same penalties apply for failure to submit statistical reports.

Learn the features of reporting by small businesses from this video.

INSTRUCTIONS

ON COMPLETING THE FEDERAL STATISTICAL OBSERVATION FORM

N MP (MICRO)
"INFORMATION ABOUT THE MAIN INDICATORS

ACTIVITIES OF MICROENTERPRISE"
I. General provisions
1. Federal statistical observation form N MP (micro) “Information on the main performance indicators of a micro-enterprise” is provided by commercial organizations consumer cooperatives, which are micro-enterprises in accordance with Article 4 of the Federal Law of July 24, 2007 N 209-FZ “On the development of small and medium-sized businesses in the Russian Federation”.

Individuals carrying out entrepreneurial activity without education legal entity, form N MP (micro) is not provided.

2. Micro-enterprises applying the simplified taxation system, when providing primary statistical data in the federal statistical observation form N MP (micro), are guided by these Instructions.

3. The federal statistical observation form N MP (micro) includes information for the legal entity as a whole, that is, for all branches and structural divisions of a given microenterprise, regardless of their location.

The head of a legal entity appoints officials authorized to provide statistical information on behalf of the legal entity.

4. The completed form is submitted by the legal entity to the territorial bodies of Rosstat at the location of the legal entity. In the event that a legal entity does not carry out activities at its location, the form is provided at the place of actual activity.

Temporarily non-operating micro-enterprises where, during part of the reporting year, production of goods and services took place or investment activities, provide form N MP (micro) to general principles indicating when they have been closed.

If the organization did not conduct any activity during the reporting period, then it submits a report with zero values for cost indicators. In this case, indicators of the average number of employees must be calculated in accordance with paragraphs 10 - 16 of these Instructions.

Bankrupt organizations that have entered bankruptcy proceedings are not exempt from providing information on federal statistical observation forms. Only after the arbitration court has issued a ruling on completion of bankruptcy proceedings and entry into a single State Register legal entities record of its liquidation (clause 3 of Article 149 of the Federal Law of October 26, 2002 N 127-FZ “On Insolvency (Bankruptcy)”), the debtor organization is considered liquidated and is exempt from providing information.

5. In the address part of the form, the full name of the reporting micro-enterprise is indicated in accordance with the constituent documents registered in the prescribed manner, and then in brackets - the short name.

The line "Postal address" indicates the name of the subject of the Russian Federation, legal address with postal code; if the actual address does not coincide with the legal address, then the actual (postal) address is also indicated.

The legal entity enters in column 2 of the code part of the form the code of the All-Russian Classifier of Enterprises and Organizations (OKPO) on the basis of the Notification of assignment of the OKPO code posted on the Rosstat Internet portal on the Internet information and telecommunications network statreg.gks.ru, and in column 3 - OKVED code according to All-Russian classifier species economic activity(OK 029 - 2007). In this case, a code according to OKVED is entered for the type of economic activity that, based on the results of the reporting year, has the greatest specific gravity in total turnover or profit.

6. If in the reporting year there was a reorganization, a change in the structure of the legal entity or a change in the methodology for the formation of indicators, then in the form of federal statistical observation the data for the reporting year are provided based on new structure legal entity or methodology adopted in the reporting year.

7. When filling out Form N MP (micro), you must first note the presence or absence of a phenomenon (circle “is” or “is not”) at the micro-enterprise for the reporting year: a specific category of employees - in section 2; activities characterized by the listed indicators - in sections 3 and 4, and then fill in the quantitative indicators.

8. Information in Form N MP (micro) is provided for the reporting year.
II. Filling out the indicators of form N MP (micro)
Section 1. Questionnaire

9. If your micro-enterprise uses a simplified taxation system, you should mark the answer “Yes” with a “” sign. If your micro-enterprise does not apply the simplified taxation system, you should mark the answer “No”.
Section 2. Number and accrued wages

workers' compensation
10. Line 03 shows the average number of employees of a microenterprise, which includes:

average number of employees;

average number external part-time workers;

the average number of employees performing work under civil contracts.

The indicator can be filled in with one decimal place.

11. Line 04 reflects the average number of employees (without external part-time workers), determined by summing the average number of employees for all months of the reporting year and dividing the resulting amount by 12. The indicator can be filled in with one decimal place.

The average number of employees per month is calculated by summing the number of employees for each calendar day of the month, i.e. from the 1st to the 30th or 31st (for February - to the 28th or 29th), including holidays (non-working days) and weekends, and dividing the resulting amount by the number of calendar days of the month.

The number of employees on the payroll for a weekend or holiday (non-working) day is taken to be equal to the number of employees on the payroll for the previous working day. If there are two or more weekends or holidays (non-working) days in a row, the number of payroll employees for each of these days is taken to be equal to the number of payroll employees for the working day preceding the weekend and holiday (non-working) days.

The calculation of the average number of employees is made on the basis of daily records 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 employment employment contract.

12. The list of employees includes employees who worked under an employment contract and performed permanent, temporary or seasonal work for one day or more, as well as working owners of enterprises who received wages at this enterprise.

In the list of employees for each calendar day, whole units take into account both those actually working and those absent from work for any reason. Based on this, the payroll includes in whole units, in particular, the following workers:

a) those who actually showed up for work, including those who did not work due to downtime;

b) those who were on business trips, if they retain their salary in this organization, including employees who were on short-term business trips abroad;

c) those who did not report to work due to illness (during the entire period of illness until returning to work in accordance with certificates of incapacity for work or until retirement due to disability);

d) those who did not show up for work due to the performance of state or public duties;

e) hired for part-time or part-time work, as well as those hired at half the rate (salary) in accordance with the employment contract, or staffing table. In the payroll, these employees are counted for each calendar day as whole units, including non-working days of the week determined upon hiring (see clause 14.1).

This group does not include certain categories of workers who, in accordance with the legislation of the Russian Federation, have reduced working hours, in particular: workers under the age of 18; workers engaged in work with harmful and dangerous working conditions; women who are given additional breaks from work to feed their children; women working in rural areas; workers who are disabled people of groups I and II;

f) hired for a probationary period;

g) those who have entered into an employment contract with an organization to perform personal work at home (homeworkers). In the list and average number of workers, homeworkers are counted for each calendar day as whole units;

h) employees with special titles;

i) sent outside of work to educational institutions to improve their qualifications or acquire new profession(specialties), if their wages are maintained;

j) temporarily sent to work from other organizations, if their wages are not maintained at their main place of work;

k) students and pupils of educational institutions working in organizations during practical training, if they are enrolled in workplaces (positions);

l) students studying in educational institutions, postgraduate schools, who are on study leave with full or partial retention wages;

m) students studying in educational institutions and who were on additional leave without pay, as well as employees entering educational institutions who were on leave without pay to take entrance exams in accordance with the legislation of the Russian Federation (see clause 14.2);

o) those who were on annual and additional leave provided in accordance with the law, the collective agreement and the employment contract, including those who were on leave with subsequent dismissal;

p) who had a day off according to the organization’s work schedule, as well as for overtime in the aggregate accounting of working hours;

p) who received a day of rest for working on weekends or holidays (non-working days);

c) those who were on maternity leave, on leave in connection with the adoption of a newborn child directly from a maternity hospital, as well as on parental leave;

r) accepted to replace absent employees (due to illness, maternity leave, parental leave);

s) who were on leave without pay, regardless of the duration of the leave;

t) those who were on downtime at the initiative of the employer and for reasons beyond the control of the employer and employee, as well as on unpaid leave at the initiative of the employer;

x) those who took part in strikes;

c) working on a rotational basis. If organizations do not have separate divisions on the territory of another constituent entity of the Russian Federation where rotational work is carried out, then employees who performed work on a rotational basis are taken into account in the report of the organization with which employment contracts and civil contracts are concluded;

h) foreign citizens who worked in organizations located in Russia;

w) those who committed absenteeism;

y) those who were under investigation until a court decision.

13. The following employees are not included in the payroll:

a) hired part-time from other organizations. Accounting for external part-time workers is maintained separately.

Note. An employee who receives two, one and a half, or less than one rate in one organization or is registered in one organization as an internal part-time worker is counted in the payroll as one person (a whole unit). In this case, an employee who is on the payroll of the organization and performs work on a part-time basis is counted once at the place of his main job; the wage fund shows the amount of wages, taking into account part-time wages;

b) those who performed work under civil contracts;

An employee who is on the payroll and has entered into a civil contract with the same enterprise is counted once in line 06;

c) transferred to work in another organization, if their wages are not maintained, as well as those sent to work abroad;

d) sent by organizations to study at educational institutions outside of work, receiving a scholarship at the expense of these organizations; persons with whom a student agreement has been concluded for professional education with payment of a stipend during the apprenticeship period;

e) those who submitted a letter of resignation and stopped working before the expiration of the warning period or stopped working without warning the administration. They are excluded from the payroll from the first day of absence from work;

14. When determining the average number of employees shown in line 04, the following should be kept in mind.

14.1. Some employees on the payroll are not included in the average payroll:

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 (except for those working part-time or at home, while retaining the right to receive state benefits social insurance);

employees studying in educational institutions and on additional leave without pay, as well as those entering educational institutions who were on leave without pay to take entrance exams.

14.2. Persons who worked part-time work time in accordance with the employment contract or transferred with the written consent of the employee to part-time work, when determining the average number of employees, they are taken into account in proportion to the time worked.

The average number of employees in this category is calculated in the following order:

a) the total number of man-days worked by these employees is calculated by dividing total number man-hours worked in the reporting month per working day, based on the length of the working week, for example:

40 hours - for 8 hours (with a five-day working week) or by 6.67 hours (with a six-day working week);

36 hours - for 7.2 hours (with a five-day working week) or for 6 hours (with a six-day working week);

24 hours - for 4.8 hours (with a five-day working week) or for 4 hours (with a six-day working week);

b) then the average number of part-time workers for the reporting month is determined in terms of full employment by dividing the person-days worked by the number of working days according to the calendar in the reporting month. At the same time, for days of illness, vacation, absences (which fall on working days according to the calendar), the number of man-hours worked conditionally includes hours on the previous working day (in contrast to the methodology adopted for recording the number of man-hours worked).

It should be borne in mind that employees who, in accordance with the legislation of the Russian Federation, have reduced working hours, including disabled people, are counted as whole units in the average number.

Simplified method of calculation (conditionally).

In the organization, 5 employees were employed part-time in September: 2 employees worked 4 hours a day, each of them 22 working days. They are counted for each working day as 0.5 people (4.0 hours: 8 hours); 3 workers worked 3.2 hours a day, 22, 10 and 5 working days, respectively. These workers are counted for each working day as 0.4 people (3.2 hours: 8 hours). The average number of part-time workers was 1.7 people [(0.5 x 22 + 0.5 x 22 + 0.4 x 22 + 0.4 x 10 + 0.4 x 5): 22 working days in September] . This number is taken into account when determining the average number of employees.

Persons who worked part-time at the initiative of the employer are counted in the average number of employees as whole units.

14.3. Enterprises that have temporarily suspended operations for production and economic reasons determine the average number of employees on a general basis.

14.4. If the enterprise operated for less than a full year (seasonal in nature or created after January), then the average number of employees for the year is determined by summing the average number of employees for all months of operation of the enterprise and dividing the resulting amount by 12.

Example (conditionally). The seasonal enterprise began operating in May and ended in September. The average number of employees was 15 people in May, 15 in June, 14 in July, 14 in August, and 15 in September. The average number of employees for the year was 6 people ((15 + 15 + 14 + 14 + 15): 12).

14.5. When liquidating a micro-enterprise, information is provided throughout the entire period of liquidation (before making an entry about it in the unified state register of legal entities).

15. The average number of external part-time workers (line 05) is calculated in accordance with the procedure for determining the average number of people working part-time (see clause 14.2), by summing the average number of external part-time workers for all months of the reporting year and dividing the resulting amount by 12. The indicator can be filled in with one decimal place.

16. The average number of employees (including foreign citizens) who performed work under civil contracts (line 06) for the year is calculated according to the methodology for determining the average number. These employees are counted for each calendar day as whole units throughout the entire period of this contract, regardless of the period of payment of remuneration. The number of employees for the previous working day is taken as a weekend or holiday (non-working day).

The average number of employees performing work under civil contracts for the year is determined by summing the average number for all months of the reporting year and dividing the resulting amount by 12.

If an employee on the payroll has entered into a civil law contract with the same organization, then he is not included in the average number of employees who performed work under civil law contracts. Also not included are individual entrepreneurs without forming a legal entity who entered into a civil law agreement with the enterprise and received remuneration for work performed and services rendered, as well as unlisted persons who do not have civil law agreements with the organization. The indicator can be filled in with one decimal place.

17. When filling out data on the employees’ payroll (line 07), the following should be kept in mind.

17.1. The wage fund includes the amounts of wages accrued by enterprises in monetary and non-monetary forms for hours worked and unworked, compensation payments related to working conditions and working hours, additional payments and allowances, bonuses, one-time incentive payments, as well as payment for food and accommodation, which has systematic nature.

Form N MP (micro) shows the amounts of money accrued to employees for the reporting year (including personal income tax and other deductions in accordance with the legislation of the Russian Federation) regardless of the sources of their payment, budget items and tax benefits provided in accordance with payment documents , according to which settlements are made with employees for wages, bonuses, etc., regardless of the period of their actual payment.

17.2. Payments in non-monetary form in the form of goods (services) are accounted for at the cost of these goods (services), based on their market prices (tariffs) on the date of accrual, and in case of state regulation of prices (tariffs) for these goods (services) - based on state regulated retail prices.

17.3. If goods, products, food, services were provided at prices (tariffs) below market prices, then the wage fund or social payments take into account the additional material benefit received by employees in the form of the difference between the market value of goods, products, food, services and the amount actually paid by employees.

The accrued wage fund for payroll employees (line 08) consists of payment for time worked, payment for time not worked, one-time incentive and other payments, payment for food and accommodation, which is systematic.

17.4. Payment for time worked:

a) wages accrued to employees at tariff rates (official salaries) for time worked; By piece rates, as a percentage of revenue from sales of products (performance of work, provision of services), as a share of profit; commission (in particular, to brokers, agents, etc.);

b) wages paid in non-monetary form;

c) bonuses and remuneration (including non-monetary bonuses) that are systematic in nature, regardless of the sources of their payment;

d) fees for employees on the payroll of editorial offices of mass media and art organizations;

e) additional payments and allowances to tariff rates (official salaries) for professional skills, qualification category, work experience, knowledge foreign language, combining professions (positions), expanding service areas, increasing the volume of work performed, multi-shift work, performing the duties of a temporarily absent employee without release from his main job, leading a team;

f) the difference in the official salaries of employees who transferred to a lower-paid job (position) while maintaining the amount of the official salary at the previous place of work (position);

g) difference in salaries for temporary substitution;

h) increased wages for heavy work, work with harmful and (or) dangerous and other special conditions labor, for night work, payment for work on weekends and non-working days holidays, overtime pay;

i) payments due to regional regulation of wages: according to coefficients (regional, for work in high mountain areas, in desert and waterless areas) and percentage bonuses to the wages of persons working in the regions of the Far North, equivalent areas, in the southern regions of the Eastern Siberia and the Far East;

j) payment to women with children under the age of one and a half years, additional breaks from work to feed the child (children), as well as other special breaks from work in accordance with the legislation of the Russian Federation;

k) additional payments for the time of movement of workers constantly employed in underground work in mines (pits) from the shaft to the place of work and back;

l) allowances for rotational work for each calendar day of stay in places of work during the shift period, as well as for the actual days of travel from the location of the organization (collection point) to the place of work and back;

m) wage supplements accrued to employees in connection with traveling character work;

o) allowances for employees sent to perform installation, commissioning and construction work, paid for each calendar day of stay at the work site;

p) payment to employees for rest days provided in connection with overworking hours during a rotational work schedule, and in other cases in accordance with the legislation of the Russian Federation;

p) amounts accrued to employees in the amount of the daily tariff rate (part of the salary for a day of work) when performing work on a rotational basis, for each day of travel from the location of the organization (collection point) to the place of work and back, provided for by the shift work schedule , as well as for days of delay in transit due to meteorological conditions or the fault of transport organizations;

from the amount of indexation (compensation) of wages due to rising consumer prices for goods and services;

r) monetary compensation for violation of established deadlines for payment of wages;

s) remuneration for persons working in the organization on an internal part-time basis, and other types of remuneration.

17.5. Payment for unworked time:

a) payment of annual basic and additional vacations provided for by the legislation of the Russian Federation and employment contracts (without monetary compensation for unused vacation specified in clause 17.6);

b) remuneration for workers with reduced work hours under the age of eighteen, disabled people of groups I and II, women working in rural areas, women working in the Far North and equivalent areas;

c) payment of study leaves granted to employees studying in educational institutions;

d) payment to employees for time medical examination, days of donating blood and its components and days of rest provided in connection with this;

e) payment for downtime due to the fault of the employer, payment for downtime for reasons beyond the control of the employer and employee;

f) payment for the period of suspension of work due to violation of labor safety standards through no fault of the employee;

g) payment for days of absence from work due to illness at the expense of the organization, not issued with certificates of temporary incapacity for work;

h) additional payments up to average earnings, accrued in excess of the amounts of temporary disability benefits, and other payments in accordance with the legislation of the Russian Federation.

17.6. One-time incentive and other payments:

a) one-time bonuses and rewards, regardless of the source of their payment, including bonuses for promoting invention and innovation;

b) remuneration based on the results of work for the year;

c) monetary compensation for unused vacation;

d) additional amounts of money when providing employees with annual leave;

d) material aid provided to all or most employees (except for the amounts specified in subparagraph “e” of paragraph 18);

f) other one-time incentives (in connection with holidays and anniversaries, the cost of gifts to employees, etc.).

17.7. Payment for food and accommodation, which is systematic:

a) payment of the cost of free food and products provided to employees in accordance with the legislation of the Russian Federation or the amount of corresponding monetary compensation (food compensation);

b) payment (in whole or in part) by the organization of the cost of food for employees in monetary or non-monetary forms (not provided for by the legislation of the Russian Federation), including in canteens, buffets, in the form of coupons;

c) payment of the cost of residential premises provided free of charge (in whole or in part) to employees in accordance with the legislation of the Russian Federation and utilities or the amount of corresponding monetary compensation (compensation), based on a fixed amount approved normative document constituent entity of the Russian Federation, or calculated on the basis of documents provided by employees regarding payment for housing and utilities;

d) amounts paid by the organization in order to reimburse employees’ expenses (not provided for by the legislation of the Russian Federation) for payment of living quarters (rent, place in a dormitory, rental) and utilities;

e) payment of the cost (in whole or in part) of the fuel provided to employees or the amount of corresponding monetary compensation (compensation).

17.8. The remuneration of persons working in the enterprise on an external part-time basis is accounted for on line 09.

17.9. Remuneration of persons who are not on the payroll of the organization’s employees for the performance of work under civil contracts, the subject of which is the performance of work and the provision of services, if payments for the work performed are made by the organization with individuals (with the exception of individual entrepreneurs without forming a legal entity) is shown in line 10. In this case, 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.

17.10. Line 07 also includes remuneration for unpaid persons with whom employment contracts or civil law contracts were not concluded, in particular, payment for translations, publication of articles, consultations, lectures; exempt trade union workers, etc. The same line shows the amounts of wages accrued with a delay (including amounts for unused vacation) to dismissed employees.

18. Payments of a social nature (line 11) include amounts of funds associated with social benefits provided to employees, in particular, for treatment, rest, travel, employment (without benefits from state social extra-budgetary funds).

Social payments include, in particular:

a) severance pay upon termination of an employment contract (including monetary compensation by agreement of the parties), severance pay in the event of termination of an employment contract due to a violation of the rules for concluding an employment contract through no fault of the employee;

b) amounts accrued to dismissed employees for the period of employment in connection with the liquidation of the organization, reduction in the number or staff of employees;

c) additional compensation to employees upon termination of an employment contract without notice of dismissal two months in advance in the event of liquidation of the enterprise, reduction in the number or staff of employees; compensation for termination of an employment contract due to a change in the owner of the enterprise, etc.;

d) one-time benefits (payments, rewards) upon retirement, one-time benefits to dismissed employees;

e) insurance payments (contributions) paid by the organization under contracts of personal, property and other voluntary insurance in favor of employees (except for compulsory state insurance of employees), under contracts of voluntary health insurance employees and members of their families;

E) expenses for payment to health care institutions for services provided to employees; payment of vouchers (compensations) to employees and members of their families for treatment and rest;

g) reimbursement of payments to employees for maintaining children in preschool institutions;

h) the cost of gifts and tickets to entertainment events for children of employees at the expense of the enterprise;

i) payment of the cost of travel documents, travel to the place of rest and back;

j) material assistance provided to individual employees for family circumstances, for medicines, the birth of a child, burial, etc.

19. Lines 07, 08, 09, 10, 11 do not include the following expenses that are not taken into account in the wage fund and social payments:

A) insurance premiums V Pension Fund Russian Federation, Social Insurance Fund of the Russian Federation, Federal Compulsory Medical Insurance Fund;

b) benefits and other payments from state social extra-budgetary funds, in particular, benefits for temporary disability, maternity, childbirth, child care, payment for sanatorium treatment and health improvement for employees and their families, insurance payments on compulsory social insurance against industrial accidents and occupational diseases;

c) amounts of temporary disability benefits paid at the expense of the organization in accordance with the legislation of the Russian Federation;

d) contributions paid at the expense of the organization under voluntary pension insurance agreements for employees (non-state agreements pension provision), concluded in favor of employees with insurance organizations (non-state pension funds);

e) income from shares and other income from the participation of employees in the ownership of the enterprise (dividends, interest, etc.); remuneration to members of the board of directors of a joint-stock company, founders;

f) the cost of freely issued uniforms, uniforms that remain in personal permanent use, the cost of workwear and safety footwear;

g) compensation to the employee for material costs for the use of personal transport and other property for business purposes;

h) travel expenses; costs for processing and issuing passports and visas;

i) costs of recruiting employees;

j) repayable loans cash issued by the organization to the employee, the amount of material benefit received from savings on interest for the use of borrowed funds;

k) the cost of housing transferred to the ownership of employees.

20. The number of man-hours worked on line 12 includes the hours actually worked by employees, taking into account overtime and hours worked on holidays (non-working days) and weekends (as scheduled), both for the main job (position) and for a part-time job in the same organization. , including hours of work on business trips.

Man-hours worked do not include:

the time employees are on annual, additional, educational leave, or leave at the initiative of the employer;

time to improve the qualifications of employees away from work;

time of illness;

downtime;

hours of breaks for mothers to breastfeed;

hours of reduced working hours for certain categories of workers who, in accordance with the legislation of the Russian Federation, have a reduced working time;

time of participation in strikes;

other cases of employee absence from work, regardless of whether their wages were retained or not.

MP form (micro) for 2018: form, sample free download

Who is required to submit the MP (micro) form for 2018

Only micro-enterprises that were included in the statistical sample are required to submit the MP (micro) form for 2018. Micro-enterprises include companies that meet the following conditions (Article 4 of Federal Law No. 209-FZ dated July 24, 2007):

the average number of employees for the previous calendar year does not exceed 15 people;
business income does not exceed 120 million rubles.

Individual entrepreneurs do not submit the MP (micro) form. Experts from the Glavbukh system spoke in more detail about what statistical reporting to submit in 2018.

You can find out whether a microenterprise is included in the sample using the service websbor.gks.ru/online/#!/gs/statistic-codes. To do this, you need to enter your TIN, OKPO or OGRN. The service will issue a file with a list statistical forms. In the file opposite each form there is information about the due date. If the company is not under surveillance, the site will return an empty file.

The deadline for submitting the MP (micro) form for 2018 is in 2019

The MP form (micro) should be submitted no later than February 5 next year. This is stated on the form itself. So microenterprises must report for 2018 no later than February 5, 2019.

If a micro-enterprise is included in the sample but does not submit a report, it will be fined under Article 13.19 of the Code of Administrative Offenses of the Russian Federation. For officials, the amount of sanctions is from 10,000 to 20,000 rubles. For organizations - from 20,000 to 70,000 rubles. The exact amount will be determined by the head or deputy of the territorial body of Rosstat (Part 2 of Article 23.53 of the Code of Administrative Offenses of the Russian Federation).

MP form (micro) for 2018

The new form of the annual report of MP (micro) “Information on the main performance indicators of a micro-enterprise” was approved by Rosstat order No. 461 dated July 27, 2018.

Where to submit the MP (micro) form based on the results of 2018

The report must be submitted to the territorial office of Rosstat at the location of the organization. If a micro-enterprise does not operate at its location, the report should be submitted to the branch at the place of business.

Moreover, it is necessary to submit the MP (micro) form even if the company operated for only a few months in the reporting period. In this case, the report should indicate the period during which they did not work.

How to fill out the MP form (micro)

The MP (micro) form for 2018 should be filled out according to the rules set out in Rosstat order No. 654 dated November 2, 2018. The MP (micro) form consists of a title page and five sections. Experts from the Glavbukh system clearly showed how to fill out a report correctly using an example.

Title page

On title page micro-enterprises enter the full name of the company in accordance with the constituent documents.

In the line “Postal address” indicate the name of the subject of the Russian Federation and the legal address with postal code. If the actual address does not coincide with the legal address, the actual postal address is also reflected.

In the code part of the MP (micro) form for 2018, enter the OKPO code (column 2) and the OKVED code 2 (column 3).

Section 1

Section 1 is called “Questionnaire”. There is only one question “Do you use a simplified taxation system”, to which you need to choose the answer “Yes” or “No”.

Section 2

Section 2 “Number of employees, accrued wages and hours worked” is a table. By line 03 record the average number of employees of the microenterprise. That is, this line indicates the average number of employees, the average number of external part-time workers and the average number of employees who performed work under civil contracts. Experts from the Glavbukh system spoke in more detail about how to calculate the average number of employees.

IN line 04 enter the average number of payroll employees without external part-time workers, in line 05- average number of external part-time workers, in line 06- the average number of employees who work under GPC contracts.

By line 07 record the wage fund of employees from line 03. The wage fund includes:

remuneration in monetary and non-monetary form for worked and unworked time;
compensation payments related to working conditions and working hours;
surcharges and allowances;
bonuses and one-time incentive payments;
payment for food and accommodation, if it is systematic, etc.

Form No. MP (micro) shows the amounts accrued for 2018, taking into account personal income tax and other deductions. The sources of payments and the timing of actual payment do not matter.

By line 08 enter the wage fund for payroll employees without external part-time workers, according to line 09- external part-time workers, according to line 10-employees who work under GPC contracts.

IN line 11 enter information about social payments to employees. For example, social payments must include the company’s costs for providing social benefits to employees, in particular, for treatment, rest, and travel.

By line 12 indicate the number of man-hours worked by payroll employees for the year. In this case, hours worked both in the main job and as part of an internal part-time job are taken into account.

Section 3

Section 3 records general economic indicators activities of microenterprises. The information is entered without VAT, excise taxes and similar mandatory payments.

Among financial and credit organizations, not only pawnshops, but also banks, insurance organizations, exchanges, etc. must fill out section 3 of the MP (micro) form for 2018. They only fill lines 15 and 16

By line 13 record the volume of goods shipped or released by way of sale, as well as direct exchange, trade credit of goods of own production, work performed and services rendered on our own. Experts from the Glavbukh system spoke in more detail about this.

By line 14 reflect the cost of goods sold purchased externally for resale.

By line 15 organizations - customers for the implementation of investment projects, endowed with such right by the investor, reflect investments in fixed capital.

By line 16 from line 15 investments in fixed capital are allocated, carried out at the expense of budgets of all levels

Section 4

Section 4 reflects information on wholesale and retail trade and public catering turnover.

By line 17 record revenue from retail sales of goods, taking into account VAT, excise taxes and similar payments.

By line 18 reflect turnover retail food products, including drinks and tobacco products, according to line 19- turnover alcoholic drinks and beer.

IN line 20 record revenue from the sale of goods in bulk, taking into account VAT, excise taxes and similar payments, in line 21- from the provision of catering services.

Section 5

Section 5 of form No. MP (micro) for 2018 for the transportation of goods by road must be completed by micro-enterprises whose activities are related to transportation.

By line 28 record quantity data trucks, which the microenterprise uses for transportation.

IN line 29 indicate the volume of cargo transported (in tons) on a commercial basis based on the actual weight of the cargo, taking into account the tare weight, the weight of the container for each trip.

IN line 30 indicate the volume of cargo turnover performed on a commercial basis - the number of ton-kilometers performed.

An example of calculating indicators for lines 29 and 30.

Three runs were completed per day: the first ride - 3 tons over a distance of 20 km, the second ride - 4 tons over a distance of 30 km, the third ride - 3 tons over a distance of 10 km. In this case, write 10 tons (3 t + 4 t + 3 t) in line 29, and 210 ton-kilometers on line 30 [(3 t x 20 km) + (4 t x 30 km) + (3 t x 10 km)].

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At the beginning of this year, statistical authorities sent many small enterprises letters asking them to submit a stat form. MP-SP observations. It consists of filling out information on important performance indicators of companies for last year. The form must be drawn up in accordance with federal law if the company is classified as a small business.

The provisions of the act determine that the requirement to submit forms applies to small businesses, including farms and peasant households. Firms are classified into this category based on the indicators specified in Federal Law No. 209 of July 24, 2007. This is mainly the number, revenue volume, etc.

If a company has divisions, then it must send general information at your legal address. In cases where the enterprise was partially temporarily unemployed during the year, it also needs to submit the MP JV form in the general manner.

Deadlines and penalties

Statistics form MP SP is a one-time report. It is submitted either on paper or electronically before April 1 of the year following the reporting year at the place of registration of the company, regardless of the actual address.

In cases where an enterprise does not fill out and submit the statistical surveillance form for MP joint ventures on time, or when filling it out, incorrect data is indicated, administrative measures may be applied to it, in particular the provisions of Art. 13.19 Code of Administrative Offenses of the Russian Federation.

According to these standards, fines for the company start from 20,000 rubles. up to 70,000 rubles, for its responsible persons from 10,000 rubles. up to 20,000 rub. If this violation is repeated, the organization may be fined from 100,000 to 150,000 rubles, and officials - from 30,000 to 50,000 rubles.

Sample of filling out the MP SP form

To prepare this statistical reporting, the instructions for filling out the MP sp form are used as a guide.

The report must indicate the name of the company, its address at the place of registration including postal code, registration numbers, and Taxpayer Identification Number.

IN line 01 The start date of work is recorded in the form of month and year. Next, a mark is made whether the activity was carried out, and if the answer is positive, for how many months. If the actual and legal addresses do not match, then in line 5 you need to enter the place of business.

Clause 1.5 filled out only by joint-stock companies, in it they must reflect whether there was a change of founders or not during the reporting period.

IN section 2.1 you need to fill out data on key indicators regarding employees. Here you need to indicate the number on average for the year for all employees and with a breakdown by payroll. The accrued wage funds for all employees and by payroll are also indicated.

IN line 16 information on the average number for the previous year is recorded.

IN section 2.2 it is necessary to record information on production and sales costs broken down by the cost of goods sold, the cost of those used in the reporting period, rent for equipment, premises, and other services and work.

If raw materials were processed, then you need to fill out line 18.

IN section 2.4 it is noted whether the company provided services to the population, and it is necessary to decipher whether it is a manufacturer, intermediary, etc.

The next line should reflect whether there were export operations during the reporting period.

IN section 2.6 information is filled in on sales revenue in general for the reporting period in comparison with the previous one with a breakdown by type of activity. If construction services were provided, then revenue is recorded in line 30.

IN section 2.8 need to fill in revenue construction work, if, when receiving it, the services of third-party enterprises were used with a breakdown of construction and scientific-technical services.

Further, data on technological, organizational and marketing innovations are noted.
IN section 3.1 information on the availability of fixed assets and intangible assets is filled in. In the relevant sections you need to reflect the balances of funds at the beginning and end of the year at initial and residual values. Information about the receipt of property during the year is also entered here. The last column of the section records information about the availability of intangible assets at the beginning and end of the year, as well as their receipt.

IN section 3.2 you need to make an appropriate entry about the availability of freight transport.

Then fill in information about government support. Here you need to write down whether there was help within the framework of special programs and decipher which one. In the case where government support is not provided, it is necessary to indicate whether the company is informed about this or not.

The report is signed by the responsible official, with a description of the position, full name. The date of signing, contact telephone number, and Email.

An example of filling out the MP SP form can be seen below; the picture in the article shows only part of it.

Nuances

If a company has a freight vehicle, but rents or leases it, then it needs to fill out line 40.

In order for an organization to be classified as a micro-enterprise, its performance indicators must meet certain criteria (Article 4 209-FZ of July 24, 2007):

the number should be no more than 15 employees;
income from operating activities should not exceed 120 million rubles.

What reports do microenterprises submit to statistics in 2019?

The activities of small businesses (including microenterprises) are subject to continuous statistical observation once every five years. The last such observation was in 2016 based on the results of activities for 2015.

In the interim periods, microbusiness entities are subject to only random observation once a year. Its rules are established by Government Decree No. 79 dated 16.02.2008.

The complete list of statistical reporting for microorganizations consists of 18 forms. The vast majority of them are related to specific types of activities. Main form: MP (micro); Who is required to submit a report will be discussed below.

To understand whether an organization is included in the sample or not, you should refer to Rosstat’s special resource statreg.gks.ru. On the page that opens, by filling out the company data, you can get a list of statistical forms to be submitted. Some regional departments Rosstat publishes a list of organizations included in the sample on its websites. For example, a list of selected organizations in St. Petersburg and Leningrad region can be found on the Petrostat page in the section Reporting → Statistical reporting → List of reporting economic entities.

MP (micro) due date 2019

The statistical form we are considering was approved by Rosstat order No. 541 dated August 21, 2017. It also contains a brief explanation of how to fill it out.

MP form (micro)

The MP (micro) report submission date is set for February 5th. If you are late in submitting the form, penalties may apply. According to Article 13.19 of the Code of Administrative Offenses of the Russian Federation, the fine on a company for failure to submit statistical reports can range from 20,000 to 70,000 rubles.

There are situations when statistical authorities request reporting despite the fact that when requesting the resource statreg.gks.ru it is not reflected in the list. In order to avoid penalties, we recommend saving a screenshot of the page. If the report was not named in the list of those to be submitted on the resource and the company was not notified by Rosstat in writing about the need to submit the report, penalties are not applied.

Also, statistical authorities may request filling out the MP (micro) form - in kind. It contains information about the products produced, is filled out in quantitative terms and must be submitted by January 25 of the year following the reporting year.

MP form (micro) - in kind

Sample of filling out a report

Detailed Rosstat Instructions for filling out the MP (micro) form were approved by Order No. 723 of November 7, 2017.

The report is filled out based on the basic data of the microenterprise and consists of a title page and five sections. Information about the organization is filled out on the title page. The report sections contain information about:

taxation system;
headcount and wage fund;
the amount of revenue;
the amount of investment in fixed capital;
about cargo transportation.

The form is provided by all organizations included in sample observation, including those that did not operate or were declared bankrupt, if there is no decision of the arbitration court on liquidation against them.

Micro-enterprises that do not operate submit reports with zero values of cost indicators.