Learn how to fill out the 1-T form (working conditions), who and when must submit a report to Rosstat, what to look for when filling out the first and second sections of the statistical form.
From the article you will learn:
How to fill out Form 1-T (working conditions) correctly
Form 1-T (working conditions) has changed in 2018. For 2018, employers will submit a statistical report on the forms of a new form. Such a report must be completed and submitted annually to the statistical authorities. At the beginning of the new year, organizations report for the previous period, this year the document will be submitted for 2018. The deadline for submission is January 19, 2019.
The new form 1-T (working conditions) was approved by Order of the Federal State Statistics Service dated September 1, 2017 N 566
Filling out Form 1-T (working conditions)
Before filling out Form 1-T (working conditions), companies need to consider that small businesses are exempted from filling out and submitting such a report. If in an organization the average number of employees does not exceed 100 people, and the total annual income is less than 800 million rubles, according to these criteria, the enterprise belongs to a small business. In this case, you do not need to submit a statistical report on working conditions.
There are industries that are required to complete Form 1-T (working conditions), such industries include:
- agriculture, forestry, hunting, fishing;
- mining;
- manufacturing industry;
- electric power industry;
- water supply and sanitation;
- construction;
- trade and repair of transport;
- transportation;
- hotels and catering;
- information and communication.
The T-1 report (working conditions) can also be completed and submitted on paper, but most companies adhere to electronic reporting. Responsibility for filling out the document lies with the software engineer safety engineering.
What changes have been made to Form 1-T (working conditions) compared to the report for 2016
Form 1-T statistics (sample filling), or rather the report form itself can be taken from . Compared to form 1-T (working conditions 2016), there are three changes on the title page. Clarification in the column "Code". In the address part, in the "Code" column, a clarification was introduced for separate subdivisions (see sample 1 below).
In the column "Code" you must specify the code according to OKPO. The OKPO code of the company or the identification number of a separate subdivision should be taken from the notification of Rosstat on the assignment of codes.
New deadline.
On the title page, the officials changed the deadline for submitting the report. From January 20, the report was postponed to January 19.
There is no longer a list of activities. Rosstat removed from the form the list of the main activities of companies that report in the form No. 1-T (working conditions). The list remained only in the instructions for completing the report in .
Columns 3 and 4 of section 2 indicate the list number of employees employed in hazardous conditions. What data must be entered, see table. 2.
Table 2. Whom to include in columns 3 and 4 of section 2 of form No. 1 (working conditions)
Column 5 of section 2 reflects all actual expenses for the payment of guarantees, compensations and personal protective equipment (PPE) in 2018.
In line 20 enter the amount of payment for additional leave. If separate accounting for vacation pay is not kept, the corresponding amount of expenses is determined in proportion to the number of vacation days.
Line 24 is filled in if the increased payment is calculated as an allowance to the official salary or to the tariff rate. If separate accounting for payments is not kept, this line is not filled out (see sample 3).
Sample 3. Section 2 of form No. 1-T (working conditions)
The new form also included a clarification about the signature. The completed report is signed by the responsible officer for submitting reports to "statistics". Such an employee is appointed by order general director. You must indicate your position, as well as last name, first name, patronymic, contact phone number and e-mail. Put the date of the report (see sample 4 below).
Sample 4. Change in the details of the signature of form No. 1-T (working conditions)
They submit a report at the place where the company conducts its main activities. If the organization has separate divisions, branches, then Form No. 1-T (working conditions) must be submitted for the parent company and for each division. Where to submit the report, see table 3 below.
Table 3. Where to submit form No. 1-T (working conditions)
Form 1-T (statistics) characterizes information about the number and wages of employees. We will figure out who submits the form, present its current form (you can download it in the article) and give a sample of filling it out.
The Form of Information on the number and wages of employees and a sample of filling out that meets all legal requirements 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;
- country associations;
- garage or housing cooperatives
- organizations like those listed above.
In doing so, they must meet the following criteria:
- is not a small business entity;
- the average number of employees at the end of the year was no more than 15 people;
- included by the territorial divisions of Rosstat in the list of organizations that do not report in the P-4 form.
Branches, representative offices and subdivisions of foreign organizations operating in the territory of the Russian Federation are also required to report in the 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 is required to submit a Form 1-T:
- Through the website of the territorial division of Rosstat. Find your region on the official website of the department (“About Rosstat” - “Territorial Authorities (TOGS)” - “TOGS Sites”). Go to the site of the territorial division. Open the tabs on it: "Reporting" - "Statistical reporting" - "List of reporting economic entities" and upload the list.
- Directly in the territorial division of Rosstat. Use the method described above to find the site of your territorial division. Open it and in the main menu, click on the subdivision tab. There you will find the details of the departments. After learning the address, you can call the department or come to it in person and request information and a form.
Frequency of submitting 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 one.
You must report in Form 1-T for 2018 no later than January 22, 2019 (Monday). When the deadline indicated in the form is a weekend or non-working holiday, it is transferred to the next business day (State Statistics Committee post No. 18 dated 07.03.2000).
You can check the deadlines for submission of statistical, accounting and tax reporting in the accountant's calendar:
Check reporting deadlines
Sample filling 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 are entered on the average number of personnel, the wage fund and social benefits.
The form looks like this:
Consider an example of its filling.
The 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, its name and legal address are indicated with a postal code in the appropriate fields.
If the legal address does not match the actual place of business, enter the actual address.
In the table of the second sheet, line 01 gives general values. 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 shows 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 concluded employment contracts (including for temporary or seasonal work) and the owners of the organization, who are paid a salary.
Table 1. Who does not participate in the calculation of the average headcount
|
Base |
|
|
Women on maternity leave |
clause 79.1 of the Directives, approved. by the order of Rosstat dated November 22, 2017 No. 772 |
|
Persons on leave associated with the adoption of a newborn from the maternity hospital |
|
|
Persons on parental leave (excluding those who work from home or part-time and continue to receive benefits) |
|
|
Employees on unpaid leave for training purposes |
|
|
Employees on unpaid leave for the purpose of passing entrance exams to an educational organization |
|
|
Persons who are not included in the payroll (in particular, those working under a GPA agreement) |
paragraph 78 of the Directives, approved. by the order of Rosstat dated November 22, 2017 No. 772 |
To calculate the monthly average headcount, you need to determine the payroll number 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 the amounts of wages in cash and in kind for hours worked, compensation payments that are related to labor activity, additional payments, allowances, bonuses, lump sum incentive payments, as well as systematic payment for meals 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 columns, you need to fill in lines 14 and 15.
Line 14 is intended for information regarding the unlisted composition (their payroll and the amount of social payments).
In the absence of 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 lack 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 form, their positions, phone numbers, e-mail addresses are indicated. In addition, put down the date of filling the form.
Read the link for all the detailsYou may also need:
A new report in the form 1-T working conditions, which discloses information about the working conditions of employees, is included in the statistical reporting. The form was approved by Order of Rosstat No. 485 dated August 6, 2018, and its full name is: “Information on the state of working conditions and compensation at work with harmful and (or) dangerous working conditions.”
The information requested by Rosstat relates to 2019. Information is divided into two types. The new form 1-T working conditions contains:
- The presence of harmful or dangerous factors in the workplace created in the organization.
- The presence and amount of guarantees and compensations that are due to workers employed in hazardous and hazardous industries.
Who is required to submit
Who submits Form 1-T working conditions depends on the main type of economic activity (OKVED). Organizations with the type of activity will have to provide information to the territorial departments of statistics:
- manufacturing industries;
- mining;
- agriculture and forestry, fishing, hunting and fish farming;
- production and distribution of energy resources, gas and water;
- construction and repair organizations;
- transport companies, carriers;
- providing communication.
The type of ownership and organizational and legal form of organizations does not play any role - you still have to report. But the statistical authorities have made exceptions for small businesses. That is, SMEs that carry out the above activities are exempted from submitting a report.
Deadline for submission of the report to Rosstat
The deadline for submitting a new form No. 1-T is 01/21/2020. Considering the duration of the New Year holidays, representatives of Rosstat strongly recommend submitting reports in advance. For violation of the deadlines, substantial fines threaten:
- from 20,000 to 70,000 rubles. - for a legal entity;
- from 10,000 to 20,000 rubles. - for responsible and (or) officials.
You can send form No. 1-T working conditions in several ways:
- Electronically via secure communication channels, using a digital signature.
- By registered mail. With such a shipment, you need to make an inventory of attachments.
- Personally, by handing over the completed report to the specialist of the territorial branch of Rosstat.
Instructions for filling out the form
The use of forms and tables other than the unified form 1 t of working conditions 2019 is unacceptable. In such a situation, the statistical inspection bodies will not accept the report, and then the company will have to pay a fine.
The document consists of three parts:
- title page, in which the details of the reporting organization are filled in;
- section one, which discloses information about the presence of harmful and dangerous factors;
- the second section, which provides information on the amounts of guarantees and compensations.
The updated form 1-T working conditions - instructions will help you fill it out correctly - consists of several parts.
Title page
In this section, we indicate the full name of the reporting enterprise. Then we prescribe the postal address and code according to OKPO.
First section
In this part of the report, the number of employees who are employed in hazardous or hazardous industries should be indicated. All employees should be taken into account, with the exception of women on maternity leave or parental leave.
The total number of employed workers is indicated in line 01, and without taking into account any factors of production.
In line 02, indicate the number of employees employed in hazardous industries, in accordance with the special assessment of jobs. If one employee is exposed to several harmful factors, then count him only once.
In lines 03-13, decode line number 02 according to the selected categories (factors). If a single workplace in production is subject to several harmful factors, consider such places in each category.
In line 12, indicate workers subject to increased physical stress in the performance of work duties, and in line 13 - mental.
Fill in the first section with information without taking into account the availability of guarantees and compensation for special working conditions for employees.
Second section
Statistical reporting form 1-T working conditions, section No. 2: fill in information on accrued guarantees and compensations. Do not take into account in the table information on the calculation of regional and climatic coefficients.
In column 3, indicate the total expenses for the year. The amounts of payments due to women, reflect in column 4. Column 5, fill in the amounts of expenses that have developed at the end of the year. For example, if an employee received an additional payment during the reporting period, and quit at the end of the year, then do not include the amounts of accruals for the dismissed employee in column 5.
Form 1-T is submitted once a year. The deadline for submitting the form is January 20 of the year following the reporting year (clause 2 of the Instructions for filling out the form, approved by Order of Rosstat dated 08/06/2018 N 485, hereinafter referred to as the Instructions).
All organizations must submit the form, regardless of the types of activities they carry out and forms of ownership, if (clause 1 of the Instructions):
- they are not small businesses and do not have to submit information in the P-4 form (it is submitted by companies named in the list compiled by the territorial body of Rosstat for the region);
- the average number of their employees per year does not exceed 15 people, including part-time workers and those with whom the GPA is concluded. At the moment, the instructions for filling out the form indicate that the limit of 15 people should not be exceeded for 2017 year. And formally, if in 2018 your average number of employees was less than 15 people, and in 2017 - more, then you should not submit Form 1-T. However, we believe that in the text of the instructions they simply forgot to change the year when the new edition was approved.
The following are NOT exempt from submitting the form (clause 3 of the Directives):
- temporarily idle companies, if during the reporting year they were engaged in the production of goods, provided services;
- organizations in respect of which bankruptcy proceedings have been introduced, but they have not yet been liquidated.
If there are separate subdivisions (OP), the form is submitted both in relation to the organization itself and for each OP.
How to fill out Form 1-T
The title page indicates (clause 4 of the Instructions):
- year for which the reporting form is submitted;
- full name of the organization;
- the legal address of the company (if it does not match the actual address, then the actual address is indicated);
- OKPO code. It can be clarified on the Rosstat website.
In the main table of the form are given (clauses 6-8 of the Instructions):
- in column 4, information on the average number of employees (excluding external part-time workers and non-roster employees);
- in column 5 the fund of accrued wages of listed employees. It includes wages in cash and non-monetary forms, compensation payments, additional payments, allowances, bonuses, lump-sum incentive payments, the cost of food and accommodation, paid to the employee systematically;
- in column 6 the fund of the accrued salary of external part-time workers. It is calculated according to the same rules as the salary fund for payroll workers;
- in column 7 social payments. These include payments to employees for treatment, rest, travel, employment (excluding benefits from state non-budgetary funds).
On line 01, information is reflected as a whole for the organization, below - on lines 02-13 - separately for each type of activity that the company is engaged in (clause 5 of the Instructions).
If the organization did not accrue payments to its employees in the reporting year, then it still submits the form, but does not fill out the main table. Or he can send an official letter to the Rosstat authority at his location about the absence of indicators in the reporting period (clause 10 of the Instructions).
Also in the Instructions are the control ratios that must be observed upon completion of the form 1-T (
Form 1-T (working conditions) has changed again and employers will submit reports for 2018 in a new form. Learn how to complete the new 1-T form, download the form and sample form
Read our article:
What is Form 1-T (on working conditions) for?
Report T-1 (working conditions) is submitted annually to the statistical authorities at the beginning of the current year for the previous one. Organizations will have to report for the reporting year 2018 by January 21, 2019.
Taking into account the New Year holidays, there is not much time for preparing the report. Therefore, it is better to start preliminary work on its formation in advance.
The report consolidates information about:
- availability of benefits and compensations for work in harmful and dangerous conditions;
- regulated passage of medical commissions.
The form allows the regulatory authorities to form an opinion in more detail about the current state of affairs at the enterprise, the conditions in which work is carried out at this particular enterprise, as well as for the industry as a whole. Based on the data received, the ministries are developing a plan of presumptive inspections and activities aimed at stimulating the improvement of working conditions.
The form consists of 2 sections and a header (data about the company). In the introductory part, the year for which the report is submitted, the name of the enterprise and its postal address are prescribed.
First section
The table from the first section contains the characteristics of working conditions. The headcount indicators are filled out for the company as a whole and separately for women and adolescents under 18 years of age. Filling out this part of the report is not possible without a special assessment of working conditions (SUT) or attestation of workplaces.
The second line is filled in on the basis of the SOUT. It includes only employees at workplaces that are classified as 3 or 4 hazard classes. It is worth paying attention to the fact that one worker should be counted only once, even if he is affected by several hazards at the same time.
Lines from 3 to 13 reflect the distribution of the number of personnel by "hazard". Such distribution is possible only on the basis of SOUT. In these lines, it is already allowed to record one employee in several lines in the presence of many "hazards". So, if a person is affected by both increased noise and increased vibrations, it is taken into account in lines 6 and 7.
When reporting, it is worth paying attention to the fact that maternity leave and young mothers (or fathers) on parental leave should be excluded from the number of staff. It is not necessary to take into account persons carrying out work under a work contract, since they are not part of the company's staff.
Data on the number of employees under employment contracts can be obtained from the personnel department.
Second section
The second section 1-T (working conditions) in 2019 consists of lines from 20 to 31. This part is devoted to the guarantees and compensations that employees receive for working in harmful or dangerous conditions. All applicable preferences for such personnel are established on the basis of the SOUT and legal requirements.
Preferences can be established either in the amount stipulated by laws, or more. Reducing their size is not allowed, this will be regarded as a deterioration in their position compared to that provided for by law. Such actions will inevitably raise questions from the inspectors and lead to an unscheduled inspection and the imposition of a fine. Whereas the increased volume of benefits will not lead to sanctions from the GIT.
All required benefits for an employee must be spelled out in his employment contract, and if they were introduced already in the labor process, then in an additional agreement to it.
The tabular part contains gradation. Column 3 contains the total number of personnel whose production factors are assigned to classes 3 and 4. Whereas in column 4 women are singled out separately.
In lines 20 to 24, the number of team members for whom any benefits are due is calculated:
- 20 - additional days of rest (paid);
- 21 - reduced duration of labor;
- 22 - therapeutic and preventive nutrition;
- 23 - milk and other products;
- 24 - increased pay.
If a compensation package is provided for an employee, then it is taken into account in several lines.
Line 25 contains data on the number of medical examinations. This value is normative and does not depend on how many people actually passed them. And it provides for the amount that should have passed according to the law. From the total number of those who passed the examination, it is worth excluding those whose working conditions belong to classes 1 and 2.
Lines 26 - 28 reflect the number of employees for whom early retirement is due. Lists 1 and 2 are given in Decree of the Government of the Russian Federation of July 16, 2014 No. 665, as well as some categories are given in Art. 30 of the Federal Law of December 28, 2013 No. 400-FZ "On insurance pensions".
Inclusion in these indicators is also required by employees who are actually on preferential pensions, but at the same time continue to work. In the lines under consideration, one employee is counted only once.
The final count in line 29 is carried out not by the banal summation of lines 20 - 28, but in the ratio of 1 employee - 1 time. That is, if Ivanov A.P. several types of benefits were provided for at once, then in lines 20 - 28 it was taken into account several times. Whereas in line 29 it should be taken into account only 1 time.
Line 30 reflects the issuance of overalls and PPE of all types. In this case, the employee should be taken into account even if he does not receive the entire set, but only one of its types. It takes into account all classes of working conditions (1 - 4), while in line 31, dangerous and harmful are separately distinguished.
For lines that can represent monetary costs, the corresponding amounts are given in column 5.
Who should submit a report to Rosstat
Do not delay the submission of the report. In this case, the employer will be fined in accordance with Art. 13.19 Administrative Code of the Russian Federation. The maximum fine can be 70,000 rubles. for legal entities, and "recidivists" can be punished with a fine of up to 150,000 rubles.
Where to take
| Condition | To the territorial office of Rosstat |
|---|---|
| Operates at your location | |
| Company | By your location |
| Separate subdivision | By branch location |
| Does not operate by location | |
| Company | Place of actual business |
| Separate subdivision | |
| Temporarily out of business | |
| Company | On a general basis, indicating from what time it does not work |
| Separate subdivision | |