In addition to regular reports to the tax service, institutions are required to report to state statistics bodies. For this purpose, reporting forms and instructions for them have been developed at the legislative level, intended for all types of economic units (commercial, non-profit enterprises, municipalities, etc.). The document forms for statistics contain information about activities, movement of fixed assets, personnel, wages, etc. Factors of the labor process are covered by form 1-T (working conditions).
Report on Form 1-T (working conditions)
By Order of Rosstat dated August 6, 2018 No. 485, Form 1-T was accepted for use. The full name of the form is “Information on the state of working conditions and compensation for work with harmful and (or) dangerous working conditions.” The form contains information about working conditions and guarantees for employees working in hazardous and hazardous environments. Instructions for completion are attached to the report.
ATTENTION! The 1-T report is submitted to statistical authorities regularly, once a year.
Current regulatory framework
By Order of Rosstat No. 404 of July 15, 2021 (hereinafter referred to as the Order), updated reporting forms for business entities in Form 1-T were approved for the implementation of federal statistical surveillance. Statistics provide three independent reports with a similar designation:
- 1-T on the number and wages of employees (Appendix No. 1 to the Order);
- 1-T (working conditions) on working conditions and compensation for preferential categories of workers (Appendix No. 2 to the Order);
- 1-T (GMS) – on the number and wages of government employees (Appendix No. 5 to the Order).
According to clause 1 of the above Order No. 404, the new edition of the forms comes into effect from the final report for 2021. You will find a list of reporting forms sent to Rosstat in our article.
Who is required to submit a 1-T report?
In accordance with the instructions for filling out Form 1-T, it is mandatory for business entities engaged in the following industries to complete:
- agriculture, forestry, fish farming, growing grain crops, timber harvesting, keeping and breeding animals;
- mining industry – production of oil, coal, ore, gas;
- manufacturing industry - metalworking, chemical processing, woodworking, fish processing, milk pasteurization, etc.;
- energy industry – provision of electricity, gas, hot water, steam;
- water supply, drainage, waste disposal;
- construction, repair, reconstruction of houses, roads and other objects;
- transportation and storage – transportation of passengers, cargo;
- activities in the field of information and communications.
If an enterprise has subsidiaries, they must provide separate reports. Small businesses provide 1-T at the request of statistical authorities.
What has changed in the 1-T (prof) report in 2021
On the title page of the form, the deadline for submitting the document to Rosstat has changed. In the previous edition it was indicated “November 28”, in the new edition – “November 30”. The clause that spelled out liability for violators has also changed. The previous edition contained references to “Art. 13.19 Code of Administrative Offenses of the Russian Federation, as well as Art. 3 of the Law of May 13, 1992 No. 2761-1.” The new edition states that violators will be held accountable in accordance with the Code of Administrative Offenses of the Russian Federation.
In the tabular part of the new edition of the document, the line “OKEI codes: person - 792” and “Section 1” was removed.
Degree of harm and danger
At least once every five years, enterprises must carry out an assessment of labor factors with the involvement of a special third-party organization (Federal Law No. 426 of December 28, 2013). A work process condition assessment card is filled out for each workplace. In the future, this document will serve as the basis for confirming the employee’s rights to benefits and compensation.
Classification of working conditions according to the degree of harmfulness and danger:
- 1 – optimal: no harmful effects on the human body.
- 2 – acceptable: harmful effects are observed, but within the limits of regulated hygienic standards, the body’s condition is restored during the prescribed rest.
- 3 – harmful: exposure exceeding hygienic standards. The functional parameters of the body are restored over a long period of time, and the development of occupational diseases, including loss of working capacity, is possible.
- 4 – dangerous: exposure to factors that threaten human life.
Persons employed in hazardous work with working conditions of 2,3,4 have the right to benefits and subsidies.
Rules for filling out the report
The manager appoints someone responsible for drawing up the report. This function can be performed by an employee of the labor and wages department, a human resources specialist responsible for labor protection.
IMPORTANT! The report is drawn up in the form approved by order of Rosstat. Data provided to statistical authorities must be clear and correct. Information should cover all categories of workers, with the exception of women on maternity leave and persons on parental leave for up to three years.
Filling begins with the title page. In the required lines, you must indicate the reporting time period, the full name of the business entity, postal address, OKPO code.
The first section of the form is called “Working Conditions Status” and is a 13-line table. Report line 01 indicates the total number of personnel, with the exception of persons on maternity leave. Line 02 shows the number of employees working in a dangerous and harmful environment. Lines 03-13 contain information about the number of employees exposed to various types of harmful effects: chemical, biological factors, noise, vibration, radiation, etc.
ATTENTION! Persons under 18 years of age who work in hazardous working conditions are subject to separate registration. Their number is indicated in columns 3 and 4.
The second section is called “Guarantees and compensation provided to employees engaged in work with harmful and (or) dangerous working conditions.” The table contains lines from 20 to 31. Lines from 20 to 28 reflect information about employees who are entitled to additional paid leave, shortened working hours, preventive nutrition, increased wages, early retirement and other benefits. In line 29 you need to show the number of employees who have at least one type of guarantee specified in lines 20 to 28. Line 30 contains indicators of the total number of employees who are entitled to free work clothing. Of these, line 31 indicates the number of people employed in hazardous and hazardous production.
In section 2, column 4 shows the number of women separately. Column 5 reflects information about the guarantees provided in monetary terms.
Point 4 of the instructions for drawing up the 1-T report contains a table of tips for monitoring the accuracy of the data. For example, the indicators in line 02 must be greater than or equal to the indicators in each of the lines from 03 to 13.
Finally, you must indicate the position, full name, signature of the person responsible for providing primary statistical data, contact phone number, email address and date of preparation of the report.
Samples of form 1-T: a blank form, an example of a completed one.
Form 1-T prof - download form 2021 in Excel
The head of the company must, by order, appoint a person who is responsible for filling out a static reporting form on the number of employed persons by professional groups and the number of vacancies. If an enterprise has separate structural divisions, two options are possible:
- reports for separate structures are submitted by the parent organization;
- The management of the legal entity appoints responsible persons in separate divisions who will generate reports and submit them to the territorial bodies of Rosstat.
Statistics require filling out this document based on data as of December 31, 2021. The title page is easy to fill out. It should have:
- full name of the organization and a short name in brackets next to it;
- legal address of the legal entity, indicating the subject of the Russian Federation and the index;
- the actual address of the organization, if it does not coincide with the legal one,
- OPKO code assigned by Rosstat.
In section 1 you should indicate the numerical values:
- the average number of employees of the organization, broken down by industry;
- the wage fund of these workers;
- social benefits fund for these employees;
- fund for payments to external part-time workers.
The number of employees must take into account all persons working on the basis of employment contracts, including those performing temporary or seasonal work, as well as the owners of the organization if they receive a salary.
The average headcount traditionally does not include external part-time workers, persons with whom civil contracts have been concluded, employees on maternity leave, and employees on study leave.
Column 5 will include all payments: wages (including in non-monetary form), fees, commissions, additional payments, bonuses (the full list is given in paragraph 84 of the Rosstat Instructions - see Order of Rosstat dated November 22.
2021 N 772). And in column 6 - social payments, such as payment for vouchers, sanatoriums, sports subscriptions - the full list can be seen in paragraph 88 of the Instructions.
But sick leave is not included in either the 5th or 6th column.
After all the data has been posted, it is necessary to sum it up.
After which the document must be certified by the signature of the responsible official of the organization. In addition, you should set the date for filling out the T-1 report and indicate the telephone number and email address for communication. Now the report can be submitted to Rosstat in any available convenient way.
This can only be done in paper form. For late submission of statistical form 1-T, an administrative fine is provided under Article 13.19 of the Code of Administrative Offenses of the Russian Federation. Its size is:
- for organization - from 20 thousand to 70 thousand rubles;
- for officials - from 10 thousand to 20 thousand rubles.
In this regard, it is better not to be late with the report and not to make mistakes in it.
Form 1-T
Form 1-T (working conditions) has changed again. Order of Rosstat dated September 1, 2021 No. 566 approved its new version. Employers must submit the 2021 report using the new form by January 19, 2021. Find out how to fill it out correctly and quickly in our article.
Form 1-T (working conditions) is intended to annually inform the state, represented by Rosstat, about information on working conditions and benefits provided to employees for working in harmful and dangerous working conditions, as well as about the provision of PPE for workers and medical examinations.
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About form 1-T
Form 1-T (working conditions) is intended to collect information about working conditions at each specific enterprise, as well as about workers receiving various types of compensation for working in harmful and/or dangerous conditions. Such OHS reporting allows you to generate consolidated statistical reporting on working conditions and guarantees assigned to employees.
With the help of the analysis of this information, the staffing level of labor safety inspectors is formed, the number of research institutions in the occupational safety profile is determined, and other data necessary for the development of a strategy by the government and the Ministry of Labor in the field of increasing the level of occupational safety is generated.
attention
Small businesses are exempt from submitting a 1-T report.
Small businesses include individual entrepreneurs and legal entities whose average number of employees for the previous year does not exceed 15 people for micro-enterprises, and 100 people for small enterprises.
Not only the average number of employees matters, but also annual income. For microenterprises, this income should not exceed 120 million rubles, and for small enterprises - 800 million rubles.
All legal entities and all employers not classified as small businesses and micro-enterprises are required to provide a report in Form 1-T, regardless of the type of organizational and legal form.
It includes enterprises engaged in agriculture, hunting, fishing and fish farming, mining and processing of minerals: coal, oil, gas, metal ores, as well as enterprises in the food industry, light industry, woodworking, printing industry, mechanical engineering, electrical equipment production, automotive industry, furniture production, repair and installation of machinery and equipment, production and sale of energy resources, heat and power enterprises, waste disposal, housing and communal services, etc.
Report submission deadline
January is the time for submitting annual reports for organizations, including labor safety reports.
attention
The 1-T report for 2021 must be generated and sent to Rosstat no later than January 19, 2021.
The date the report was sent is indicated in the electronic accounting system. If the report was sent via SBO without errors, you can verify that the document was received by the operator using the dispatch report.
Since almost all organizations have long switched to submitting reports electronically, the organization’s reports are generated by the accounting department. It is quite possible that you will not have to prepare the 1-T report (working conditions) yourself and it will be enough to provide information on the carried out special labor assessment according to the summary statement.
In many organizations, reporting is generated by the chief accountant in SBO - the selected electronic document management system.
And then the labor protection specialist must fill out some data from the 1-T report, in particular, based on the results of the SOUT, and the HR specialist fills in the number.
That is, information is distributed between services and then collected together in order to go through secure communication channels to Rosstat through SBO operators - through Taxcom, SBS-Kontur, etc.
If the report is sent to Rosstat in other ways, then to prepare the data you should get the necessary information from the personnel department, from the accounting department, but the specialist also has the data on the conducted SOUT in electronic form.
Therefore, it is absolutely not difficult to compile a 1-T report, you just need to send it in the form that Rosstat approves almost every year.
attention
Submission of the report must not be delayed. The report can also be sent on the first working day of January 2021. But if the report leaves you on January 20, the organization will be fined under Article 13.19 of the Code of Administrative Offenses of the Russian Federation for 70,000 rubles. This is the price of an error for a lately sent or not sent at all 1-T report (working conditions).
The report provides information on the number of persons who have undergone a mandatory medical examination, taking into account all types of medical examinations established by Article 213 of the Labor Code of the Russian Federation.
The first section of the report should provide information about the state of the UT.
Fragment of section 1 of the 1-T report (working conditions)
Line 01 of the report must indicate the total number of employees. In the payroll, each employee is counted once (as 1), while for each calendar day both those actually working and those absent from work for any reason are taken into account.
An exception is made for workers who are not included in the payroll - women on maternity leave, and workers of both sexes on maternity leave. A labor protection specialist can obtain information about the number from the head of the personnel management service (in the human resources department).
attention
The list of employees includes employees who received wages from the reporting organization. Therefore, this cannot include those working under civil contracts, as well as external part-time workers. It is believed that a report on them has already been compiled at the main place of work.
Fragment from Rosstat Order No. 498 dated October 26, 2015
This data must be taken from the SOUT summary sheet.
From line 02 it is required to distribute the data for each harmful production factor given in lines 03 – 13.
Who must submit a report on Form 1-T and when?
Source: https://rfposuda.ru/skachat-blank-formy-prof-2021-statistiki/
Report submission deadlines
By January 21, it is necessary to submit a 1-T report with indicators for the past year to the statistical authorities. Several options for submitting a report are acceptable:
- by email from your office desk;
- by registered mail;
- provide documents to the address of the statistics department.
Failure to comply with deadlines for submitting a report, providing false information, as well as refusal to submit a report are subject to an administrative offense. In this case, the company faces a fine of up to 70 thousand rubles, responsible officials - up to 20 thousand rubles (Article 13.19 of the Code of Administrative Offenses of the Russian Federation).
Where to take 1-T (professional)
The report must be submitted to the territorial body of Rosstat at the location of the legal entity. Moreover, if the company has a separate division, then the report on it must be submitted to the location of the corresponding separate division.
If the organization does not operate at its location, then the report is provided at the place of actual activity.
Please note that if a separate division is included in Rosstat’s sample, it must notify the parent company about this. And the company, in turn, must choose one of two options:
- independently submit a report for a separate unit to the territorial body of Rosstat at the location of this unit;
- appoint officials who will submit this report on behalf of the legal entity to the territorial body of Rosstat.
