Form 1-T (statistics): form and sample filling

Form 1-T (statistics) characterizes information on the number and wages of employees. We will figure out who is submitting the form, present its current form (you can download it in the article) and provide a sample of filling.

The form for Information on the number and wages of employees and a sample of filling that meets all the requirements of the law are presented below:

You can find other forms of statistical reporting, fill out and download for free in our program

Who submits form 1-T

The list of organizations that are required to report on it includes:

• public;
• religious;
• horticultural;
• dacha associations;
• garage or housing cooperatives
• organizations like the ones listed above.

Moreover, they must meet the following criteria:

• is not a small business entity;
• the average number of employees based on the results of work for the year was no more than 15 people;
• included by the territorial divisions of Rosstat in the list of organizations that do not report on the P-4 form.

Branches, representative offices and subdivisions of foreign organizations operating in the territory of the Russian Federation are also obliged to report on Form 1-T.

Organizations on the simplified tax system report on a general basis.

There are two ways to find out in advance whether your company must pass Form 1-T:

1. Through the website of the territorial division of Rosstat. Find your region on the official website of the department ("About Rosstat" - "Territorial bodies (TOGS)" - "Websites of TOGS"). Go to the site of the territorial unit. Open the tabs on it: "Reporting" - "Statistical reporting" - "List of reporting business entities" and unload the list.
2. Directly in the territorial division of Rosstat. Using the method described above, find the site of your territorial division. Open it and in the main menu, click on the tab about the unit. There you will find the data of the departments. Having learned the address, you can call the department or come to it in person and request information and a form.

Frequency of submission of form 1-T

The frequency of submitting Form 1-T is annual. The deadline for submitting the document to the territorial division of Rosstat at the location of the company is January 20 of the year following the reporting year.

You need to report on Form 1-T for 2018 no later than January 22, 2019 (Monday). When the deadline specified in the form is a day off or a non-working holiday, it is postponed to the next working day (decree of the State Statistics Committee of 03/07/2000 No. 18).

You can check the deadlines for the delivery of statistical, accounting and tax reports in the accountant's calendar:

Check reporting deadlines

Sample filling out form 1-T

Rosstat approved the current form 1-T on August 6, 2018 by order No. 485 (Appendix 1). It includes a title page and a sheet with a table consisting of seven columns, in which data is entered on the average headcount, payroll and social benefits.

The form looks like this:

Let's consider an example of filling it out.

Procedure and features of filling

First, fill out the title page. It indicates the full name of the organization. If there is a short name, it is indicated in brackets.

In the form for a separate subdivision, indicate its name and legal address with a postal code in the appropriate fields.

If the legal address does not match with the actual place of business, enter the actual address.

In the table on the second sheet on line 01, the general values ​​are given. For the rest of the lines, they are deciphered and the OKVED2 codes are indicated (column 3).

You can find the current OKVED using our online service:

Column 4 gives the average number of employees for the year. Find it by the formula:

Average number of employees for all months of the reporting year: 12

Please note: the calculation involves persons with whom the organization has entered into employment contracts (including for performing temporary or seasonal work) and the owners of the organization who are paid salaries.

Table 1... Who does not participate in the calculation of the average headcount

To calculate the monthly average headcount, you need to determine the headcount of employees for each day of the month. The resulting value is divided by the number of calendar days of the month.

Columns 5 and 6 include wages in cash and in kind for hours worked, compensation payments that relate to work activities, additional payments, allowances, bonuses, one-time incentive payments, and systematic payment for food and / or accommodation.

Column 7 indicates the amounts transferred to employees in the form of social benefits (see the list in clause 88 of the Instructions).

After filling in all the columns, you need to fill in lines 14 and 15.

Line 14 is intended for information regarding the unscheduled composition (their payroll and the amount of social payments).

If there are no payments in the reporting period, the data is not filled. To reduce the risk of claims, you can send a letter to your territorial division of Rosstat about the absence of indicators.

The completed form 1-T is signed by the director of the organization or a person authorized to submit statistical reports on its behalf. In addition to the signature on the letterhead, their positions, phone numbers, and e-mail addresses are indicated. In addition, the date of filling out the form is put down.