Legislative justification. 3
Implementation in PP "Parus Budget-7.xx". four
Report options. 7
Features of the formation of the report "ZP-education". ten
Features of the formation of reports "ZP-zdrav" and "ZP-soc". eleven
Features of the formation of the report "ZP-culture". 12
Features of the formation of the report "ZP-science". 13
Legislative rationale
Normative base:
1. Order of Rosstat dated 01.01.2001 No. 000
“On approval of statistical tools for organizing federal statistical monitoring of the number and wages of certain categories of workers in the social sphere and science, in respect of which measures are provided to increase the average wage in accordance with Decree of the President of the Russian Federation of May 7, 2012 N 597 “On measures to implementation of state social policy"
Order of Rosstat
"Instructions for filling out forms of federal statistical observation
N N P-1, P-2, P-3, P-4, P-5(m)"
Basic information:
Reporting forms approved by Order No. 000 are designed to collect information on the dynamics of changes in wages in certain industries. Namely: education, culture, science, social protection and health care.
Respondents provide two copies of reporting forms - one to the territorial body of Rosstat, the second - to the authorized executive body. The frequency of reporting is quarterly, the indicators are formed as a cumulative total from the beginning of the year. The reporting deadline is the 10th day of the month following the reporting period.
Units of measurement - number, people; monetary indicators - a thousand rubles. The indicators of the report must correspond to the indicators of the report in the P-4 form for the same reporting period.
When filling out the forms, the general control ratios must be observed:
Gr. 3 > = gr. 4 across all lines
Gr. 3 = sum of columns 6 - 8 across all lines
Gr. 5 = the sum of the count over all rows.
Control ratios for lines (checking the value for line 1) - for each report - their own.
When filling out the report, it is obligatory to indicate the OKPO code of the respondent and the type code of the institution (the list of types is given in the order in which the forms were filled out).
Implementation in PP "Sail Budget-7.xx"
Report mnemonic code | Sample |
Information about the number and wages of workers in the sphere of science. xls |
|
Information on the number and wages of workers in the healthcare sector. xls |
|
Information about the number and wages of workers in the sphere of culture. xls |
|
Information on the number and wages of workers in the sphere of education. xls |
|
Information on the number and remuneration of workers in the sphere of social services. xls |
The report is called from the section: Reports - Information on the number, wages and movement of employees
Templates must be registered in the "Report Templates" dictionary with the corresponding mnemonic codes.
Since when filling in the indicators of the reports there is a requirement for compliance with similar indicators of the report in the P-4 form, it was decided to implement these reports on the basis of previously implemented reports in the P-4 form. Instructions for setting up the P-4 report are located on the master disk:
- /master_disk/PARUS_7/BUDGET_771_2013_01/CD2/INSTRUCTIONS/PARUS_7/Instructions_Salary/HTML/ Instructions for forming the P-4.HTM form
Master_disk/PARUS_7/BUDGET_771_2013_01/CD2/INSTRUCTIONS/PARUS_7/Instructions_Salary/DOC/ Instructions for statistical reporting on headcount and wages. DOC
In this manual, only the features of the implementation of reporting forms by order No. 000 will be considered.
Let us first describe the general principles for the formation of all reports in the set, then consider the features of each of the reports.
Information on the basis of which economic indicators are formed - parameters of accruals made in the reporting period.
Report structure:
All reports are identical in their structure:
1. Title page:
a. Report header. It is generated in a standard way, as for other statistical reports:
Reporting period = "January to Month of the reporting period of the reporting of the year";
Name of the reporting organization - the value of the field "Name" of the counterparty-employer (for the securities - is determined by the correspondence of the mnemonic codes of the Division and the Counterparty);
Postal address - the name of the subject of the Russian Federation, legal address with a postal code; the value of the attribute is determined by the legal address of the organization;
b. code part
Code of the reporting organization according to OKPO - the value of the variable is determined by the corresponding attribute of the counterparty of the corresponding organization;
Reporting organization type code - the value of the attribute is determined according to the scheme: Subdivision - Type of institution (new feature, link to the Dictionary "Types of institutions").
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|
2. Tabular part. We form indicators by columns in the context of rows.
a. To generate indicators by rows, we use a filter by lists of positions, type of organization (only for education) and CSC (only for science). Before generating reports, it is necessary to fill in the new Dictionary "Lists of positions".
Features of working with the Dictionary "Lists of positions":
The dictionary has a catalog structure. Dictionary entries have a title and a specification. Title - mnemonic code, name. In the mnemonic code, the Organization Type Code is specified according to the Rosstat classifier (see appendices to the procedure for filling out forms).
Record specification - a link to the "Positions" Dictionary. The specification of the Dictionary can be filled according to the selected entries of the Dictionary "Positions". When the adding mechanism is not called for the first time, the user sees marked those entries of the "Positions" Dictionary that are already included in this list.
The same position can be included in several lists, implemented in order to form lines of the form:
teaching staff of educational institutions of NGOs
of them:
teachers
masters of industrial training
b. Report mechanics are used to generate indicators by columns
"Form P-4"
We form the wage fund and headcount in the same way as P-4, with the exception of some features.
Since we need to form the wage bill in the context of the VFO, unlike the P-4 form, it will not be enough for us to collect payments for the group. It is necessary to break down payments by VFO. When forming indicators, we accept VFO \u003d 18 character of the account category . The account for which the VFO is determined is located as an accrual credit account (according to the scheme: Accrual-Base-Personal account, the composition of costs is searched). If the credit account is not found, then the assignment of such an accrual to any VFO is impossible.
Column | Number | Formation procedure |
|||
Average number of employees, people | payroll | (Gr 2 + Gr 4)P-4 | |||
external part-timers 2 | |||||
payroll (without external part-timers) | |||||
including internal part-time jobs 3 | |||||
external part-timers | |||||
Fund of accrued wages of employees for , thousand rubles. with one decimal place | from gr. 3 payrolls | WFO = 1,3,4,5,6,8,9 |
|||
from gr. 5 external part-timers | at the expense of budgets of all levels (subsidies) | WFO = 1,3,4,5,6,8,9 |
|||
funds from income-generating activities |
Note.It is still not entirely clear how to reflect the number in the report: on the one hand, Order No. 000 refers to the procedure for filling out the P-4 form, on the other hand, there is a difference in the order of filling in the columns for these reports and for P-4 (for example , does not reflect gr 10, which we form in P-4)
Row filters are listed below in the description of specific reports. If the description of the line has a complex form, for example, “Teaching staff + Software masters”, then to form the line, it is necessary that the position is included in one list (“Teaching workers”) and another list (“PO Masters”).
Report Options
To generate reports, you must select the menu item "Statistical reporting - Information on the number and remuneration of 2013":
1. Bookmark « Report Options a":
Information about the number and remuneration of employees - select the type of report from the list
Period From, Period To - months of the reporting period.
Year - the year of the reporting period.
The "Include all subordinate units" checkbox is set if there is a complex staff structure. Recommended value - set.
Pay group "Average number of employees" - a link to the Dictionary entry "Group of payments", the specification of which lists all payments, the accrual period of which is to be excluded when calculating the average number of employees.
Attention! This group can only include payments according to the calculation methods BOS, BOM, BS2 and OTP, i.e. those payments, the accrual algorithm of which assumes that a deviation from hours worked is accrued
Financing Template "FZP at the expense of the federal budget" - a link to the Dictionary "Funding Templates". It is necessary to select the CCC of payments made at the expense of the FB. Multiple selection is possible.
Financing template "FZP through competitive (program) financing" - a link to the Dictionary "Funding Templates". It is necessary to select the CCC of payments made at the expense of competitive (program) financing. Multiple selection is possible.
Attention! The choice of financing templates is mandatory when generating a report
"ZP-science"
The group of fields "Upload" is not filled in yet due to the inability to generate an upload file.
Bookmark « Personal accounts»
Group of personal accounts – link to execution groups. Service ability to generate a report not for the entire institution/department, but for the list of executions.
Types of personal accounts, unlike the P-4 form, are specified not in the template, but on the parameters of the report form:
The main place of work - a list of types of drugs that are used for the main employees is set. It is taken into account when calculating the average list and showing the amount.
External part-time - sets the list of types of drugs that are used for external part-time workers. It is taken into account when calculating the average list and showing the amount.
Internal part-time - sets a list of types of drugs that are used for internal part-time employees. It is taken into account only when showing the amount, moreover, according to the line of the main place of work (the main place of work can also be an external part-time job).
GPC agreement - sets a list of types of drugs that are used for persons performing work under GPC agreements. It is taken into account in the amount only if this is a minor performance of an employee of the enterprise for whom the place of work at this enterprise is the main one.
Freelance - sets the list of types of drugs that are used for freelancers. Performances that we skip while watching.
Performances of the type “Freelance” or performances that have a link to an employee with the attribute “Work under a contract” are considered as non-roster staff.
Temporary - sets a list of types of drugs that are used for temporary employees. It is taken into account when calculating the average list and showing the amount.
Bookmark « Positions»
Common to all reports:
Leader (first person)
Deputies, heads of structural divisions and their deputies
Industry:
Teaching staff
teachers
teachers
Software Masters
Teaching staff
Scientific workers
Researchers
Principal, Leading and Senior Research Fellows
Scientific, junior research fellows
Nursing staff
Junior medical staff
Cultural workers
Social workers
Artistic staff
Artistic staff
Specialists
Researchers
Techniques
support staff
Other staff with higher education
Features of the formation of the report "ZP-education"
According to the order of filling "to Each educational institution fills in the lines only for those categories of personnel that correspond to this level of education". When generating a report, it is necessary to set the attribute "Type of institution", since the report is generated strictly in accordance with the type of institution.
Rules for generating report lines:
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Features of the formation of the report "ZP-culture"
Reports "ZP-culture" has no distinctive features.
font size
ORDER of Rosstat dated October 30, 2012 574 ON APPROVAL OF STATISTICAL INSTRUMENTS FOR ORGANIZING THE FEDERAL STATISTICAL... Relevant in 2018
Instructions for Completing Form N CV-education
1. Respondents in the form of federal statistical observation N ZP-education are legal entities (except for small businesses) - organizations operating in the field of education, regardless of departmental affiliation of state and municipal forms of ownership:
Preschool educational institutions,
2. Information in the form N ZP-education is provided by respondents subordinate to the local government body exercising management in the field of education, the executive authority of the constituent entity of the Russian Federation exercising management in the field of education, and the Ministry of Education and Science of the Russian Federation - to the territorial body of Rosstat for location, as well as to the relevant authorities in the field of education (by affiliation) at the time and address indicated on the form.
Educational organizations and institutions (except for those subordinate to the local government body exercising management in the field of education, the executive authority of the constituent entity of the Russian Federation exercising management in the field of education, and the Ministry of Education and Science of the Russian Federation) provide the form to the territorial body of Rosstat at their location and the founder .
Line 19 shall indicate information about the scientific workers of educational institutions of higher professional education, of which, line 20, researchers are allocated.
A scientific worker (researcher) is a citizen who has the necessary qualifications and is professionally engaged in scientific and (or) scientific and technical activities (FZ N 127-FZ of August 23, 1996). The legal basis for assessing the qualifications of scientists and the criteria for this assessment are determined in the manner established by the federal executive body responsible for the development of state policy and legal regulation in the field of scientific and scientific and technical activities, and are provided by the state certification system (as amended by the Federal laws of 23.07.2008 N 160-FZ, of 27.07.2010 N 198-FZ).
Researchers include employees who are professionally engaged in research and development and are directly involved in the creation of new knowledge, products, processes, methods and systems, as well as the management of these activities. To perform these functions, a completed higher professional education is required. The category of researchers also includes administrative and managerial personnel directly managing the research process (including heads (deputy heads) of scientific organizations and departments that carry out research and development).
Researchers include employees who carry out scientific management of research and development on scientific problems of a fundamental and applied nature and (or) are directly involved in their conduct: chief researcher, leading researcher, senior researcher, researcher, junior researcher, etc. .
On line 21 - information on scientific workers of educational institutions of additional professional education is indicated, of which, on line 22, scientific employees are allocated.
Lines 23 - 25 provide information about doctors, middle and junior medical personnel. Educational institutions enter information on these lines only if the indicated medical workers are full-time employees, i.e. are on the payroll of an educational institution or work on a full-time part-time basis (external part-time workers).
Line 26 reflects information about employees whose activities relate to the field of culture, working in educational institutions, i.e. who are on the payroll of an educational institution or work on a full-time part-time basis (external part-time workers). This line reflects information about librarians, artistic directors, etc. in accordance with the Unified Qualification Guide for the Positions of Managers, Specialists and Employees (Section "Qualification Characteristics of the Positions of Workers in Culture, Art and Cinematography" (approved by Order of the Ministry of Health and Social Development of Russia dated November 30, 2011 N 251n). It should be borne in mind that the head of a structural unit, for example, libraries should be classified as "executives", i.e. information about them should be reflected in line 03.
Line 27 reflects social workers (in those institutions that provide for such positions).
Line 28 provides service personnel, i.e. administrative and economic personnel (accounting, office, etc.) and other employees who were not included in the previous categories of personnel, i.e. are not reflected in lines 2 - 27.
21. When filling out the form, the following controls must be performed:
Gr. 3 > = gr. 4 across all lines
gr. 3 = sum of columns 6 - 8 across all lines
gr. 5 = sum of columns 9 - 11 across all lines
Page 01 = sum of lines 02 - 05, 07, 08, 11, 14, 17 - 19, 21, 23 - 28.
List of types of institutions of the social sphere and science for collecting and developing the results of federal statistical observation on the number and average wages of certain categories of workers in the social sphere, in respect of which measures are provided to increase the average wage
in accordance with the Decree of the President of the Russian Federation of May 7, 2012 N 597 "On measures for the implementation of state social policy"
| The code | Group name |
| 1 | 2 |
| 3 | Educational institutions |
| 3.1 | Preschool educational institution |
| 3.1.1 | Preschool educational institutions |
| 3.1.2 | Educational institutions for children of preschool and primary school age in terms of preschool education |
| 3.2 | educational institution |
| 3.2.1 | Educational institutions for children of preschool and primary school age in terms of primary general education |
| 3.2.2 | General educational institutions and boarding schools |
| 3.2.3 | cadet institutions |
| 3.2.4 | General education boarding schools with initial flight training |
| 3.2.5 | Special (correctional) educational institutions for students, pupils with disabilities |
| 3.2.6 | Special educational institutions for children and adolescents with deviant behavior |
| 3.2.7 | Health-improving educational institutions of the sanatorium type for children in need of long-term treatment |
| 3.2.8 | Educational institutions for children in need of psychological, pedagogical and medical and social assistance |
| 3.3 | Institution of Primary Vocational Education |
| 3.3.1 | Educational institutions of primary vocational education |
| 3.3.2 | Institutions of primary vocational education of the Federal Penitentiary Service |
| 3.3.3 | Special vocational schools |
| 3.4 | Institution of secondary vocational education |
| 3.4.1 | Educational institutions of secondary vocational education |
| 3.5 | Institution of Higher Professional Education |
| 3.5.1 | Educational institutions of higher professional education |
| 3.6 | Institution of additional professional education |
| 3.6.1 | Educational institutions of additional vocational education (advanced training) for specialists with secondary vocational education |
| 3.6.2 | Educational institutions of additional professional education (advanced training) for specialists with higher professional education |
| 3.7 | Institution of additional education for children |
| 3.7.1 | Centers for additional education of children, development of creativity of children and youth, creative development and humanitarian education, children's creativity, extracurricular activities, children's (youth) technical creativity (scientific and technical, young technicians), children's and youth tourism and excursions (young tourists), aesthetic education of children (culture, arts or arts), children's and youth centers, children's (teenager) centers, children's ecological (health-environmental, ecological-biological) centers, children's maritime centers, children's (youth) centers, children's health-improving and educational (profile) centers |
| 3.7.2 | Palaces of children's (youthful) creativity, creativity of children and youth, student youth, pioneers and schoolchildren, young naturalists, sports for children and youth, artistic creativity (education) of children, children's culture (arts) |
| 3.7.3 | Houses of children's creativity, childhood and youth, student youth, pioneers and schoolchildren, young naturalists, children's (youth) technical creativity (young technicians), children's and youth tourism and excursions (young tourists), artistic creativity (education) of children, children's culture ( arts) |
| 3.7.4 | Stations for young naturalists, children's (youth) technical creativity (scientific and technical, young technicians), children's and youth tourism and excursions (young tourists), children's ecological (ecological and biological) stations |
| 3.7.5 | Children's art schools, including by type of art |
| 3.7.6 | Children's and youth sports schools |
| 3.7.7 | Specialized children's and youth sports schools of the Olympic reserve |
| 3.7.8 | Children's and youth sports-adaptive schools and specialized adaptive children's and youth sports schools |
| 3.7.9 | Youth Physical Fitness Clubs and Adaptive Youth Physical Fitness Clubs |
Below is an example in configuration "1C: Salary and personnel management edition 3.1"
If the institution operates in the healthcare sector, then in the payroll settings, you must enable the "Social Sphere Enterprise" function.
Fig.1. Setting
In the window that opens, put a checkmark in front of the “Social Sphere Enterprise” item and select “ZP-Zdrav (Healthcare)” from the list.
Fig.2. Enabling reporting
Fig.3. Setting up positions
If the staffing table is maintained, then for each position you need to fill in the item “Position category for ZP-Zdrav”. To do this, open each staffing position and on the "Additional" tab fill in the "Position category" item in the same way as indicated in the position for this position. In our case, the position of "Chief Economist" is filled as other personnel, respectively, we also choose here.
Fig.4. Set up a staffing item
Also, all data on the number of employees can be checked using the report "Average headcount", this report is located on the tab "Personnel" - "Personnel reports" - "Average headcount".
Fig.5. Average headcount
After we have filled in all the necessary data, we can generate the report “ZP Zdrav”, for this we go to “Reporting” - “1C - Reporting”, click “Create”, select the type of report “Statistics” - “ZP - Zdrav”.
Fig.6. Create a report
After the report opens, click fill and see the result. Also, by clicking the "Submit" button, we can send a report to the statistics if the 1C - Reporting service is connected.
Fig.7. The result of the formation of the RFP - Zdrav
Petropavlovsky Vladislav. Advice Line Specialist
Form No. ZP-education was approved by the order of Rosstat dated November 30, 2015 No. 594. You will also find instructions for filling it out there. The article will help to avoid mistakes when filling out the form.
Karina STENECHKINA, Accountant
General rules
Information on the number of education workers and on their remuneration is provided by:
- institutions subordinate to the Ministry of Education and Science of Russia, relevant executive authorities of the constituent entities of the Russian Federation, local self-government. They report both to the territorial body of Rosstat at their location, and to the relevant authorities in the field of education (according to their affiliation);
- educational institutions not mentioned above. They send a report to the territorial body of Rosstat at their location, as well as to the founder.
It is better to fill out the form No. ZP-education in electronic form. Submit information within 10 days after the end of each reporting period (quarter). That is, in the current year, the first reporting must be submitted no later than April 10.
Educational institutions that implement programs of several types will continue to have the most capacious reporting. After all, for each of them, information about employees will have to be reflected separately.
Major changes
Previously, it was necessary to fill out a similar form, approved by the order of Rosstat dated November 19, 2014 No. 671. Some differences that you will notice in the new version are of a technical nature. Thus, the term "contracts of a civil law nature" has been replaced by "civil law contracts".
The procedure for filling in line 14 has changed significantly. Previously, information was provided here about teachers of additional professional education (CVE) who train specialists with secondary vocational education. Now let's talk about the teachers of the FVE who work with those who have or are receiving secondary vocational and (or) higher education. Select from line 14 information about teachers and indicate it on line 15. And specify the data on masters of industrial training in line 16.
Changes concerning other lines do not affect the order in which they are filled (see table).
Categories of workers
In transcripts for attributing workers to one category or another, a new definition of scientific employees has appeared. They include:
- chief scientists;
- leading researchers;
- senior researchers;
- scientific staff;
- junior researchers.
List of types of organizations
Compared to 2015, the list of types of organizations that are covered by federal statistical monitoring in the field of remuneration of certain categories of workers has also changed. In particular, grouping 3 "Educational organizations" has been expanded. Thus, SPO organizations have been replaced by organizations implementing SPO programs.
Completing the report
In column 1 of the main tabular part of the form No. ZP-education provide data on the average number of employees on the payroll or the average number of employees for the reporting period, in column 2 - data on the average number of external part-time workers.
Determine the average number of employees according to the rules of paragraph 81.6 of the Instructions for filling out form No. P-4, approved by order of Rosstat dated October 28, 2013 No. 428. Use the data from the daily accounting of the payroll number of employees. They must first be clarified by checking with the information from the orders:
- on admission, transfer to another job;
- on the termination of the employment contract.
For each day of the expired period from the beginning of the year, you must:
- distribute payroll employees by personnel categories;
- summarize by category the wages accrued for this period.
Example #1.
The boarding school has 27 teachers.
These are the director, four deputies, eight subject teachers, two social teachers, three primary school teachers, five educators, one additional education teacher and one organizing teacher.
Moreover, the director and one of his deputies are also subject teachers. In addition, there are medical and support staff.
To prepare a report for the 1st quarter of 2016, the accountant summed up the average number of employees for each category for January - March 2016 and divided the resulting number by 3.
Thus, the average number of teachers in the first quarter of 2016 was:
- 20 people for 31 calendar days of January;
- 22 people for 29 calendar days of February;
- 21 people for 31 calendar days of March.
Consequently, the average number of teachers for the first quarter was 21 people [(20 people + 22 people + 21 people): 3 months]. The accountant reflected the result obtained in line 06 of form No. ZP-education with one decimal place (21.0).
has not entered into force Edition from 30.10.2012
| Document name | Order of the Federal State Statistics Service dated 30.10.2012 N 574 "On the approval of statistical tools for organizing federal statistical observation of the number and remuneration of certain categories of social and science workers, in respect of which measures are provided to increase the average wage in accordance with the Decree of the President of the Russian Federation of May 7 2012 N 597 "ON MEASURES FOR THE IMPLEMENTATION OF THE STATE SOCIAL POLICY" |
| Type of document | order |
| Host body | Rosstat |
| Document Number | 574 |
| Acceptance date | 01.01.1970 |
| Revision date | 30.10.2012 |
| Date of registration in the Ministry of Justice | 01.01.1970 |
| Status | has not entered into force |
| Publication |
|
| Navigator | Notes |
Order of the Federal State Statistics Service dated 30.10.2012 N 574 "On the approval of statistical tools for organizing federal statistical observation of the number and remuneration of certain categories of social and science workers, in respect of which measures are provided to increase the average wage in accordance with the Decree of the President of the Russian Federation of May 7 2012 N 597 "ON MEASURES FOR THE IMPLEMENTATION OF THE STATE SOCIAL POLICY"
Instructions for Completing Form N CV-education
1. Respondents in the form of federal statistical observation N ZP-education are legal entities (except for small businesses) - organizations operating in the field of education, regardless of departmental affiliation of state and municipal forms of ownership:
Preschool educational institutions,
Educational institutions implementing general education programs,
Educational institutions implementing programs of primary, secondary and higher professional education,
Educational institutions of additional professional education,
Educational institutions of additional education for children (OKVED codes 80.10.3 and 92.62).
2. Information in the form N ZP-education is provided by respondents subordinate to the local government body exercising management in the field of education, the executive authority of the constituent entity of the Russian Federation exercising management in the field of education, and the Ministry of Education and Science of the Russian Federation - to the territorial body of Rosstat for location, as well as to the relevant authorities in the field of education (by affiliation) at the time and address indicated on the form.
Educational organizations and institutions (except for those subordinate to the local government body exercising management in the field of education, the executive authority of the constituent entity of the Russian Federation exercising management in the field of education, and the Ministry of Education and Science of the Russian Federation) provide the form to the territorial body of Rosstat at their location and the founder .
3. If a legal entity has separate subdivisions, this form is filled out both for each separate subdivision and for a legal entity without these separate subdivisions.
4. Completed forms are provided by the legal entity to the territorial bodies of Rosstat at the location of the relevant separate subdivision (for a separate subdivision) and at the location of the legal entity (without separate subdivisions). In the case when a legal entity (its separate subdivision) does not carry out activities at its location, the form is provided at the place where they actually carry out their activities.
The priority is to submit the form electronically. The XML template of the form is posted on the official website of Rosstat gks.ru (Metadata and regulatory reference information / Statistical reporting in electronic form / Schedule for placing XML templates on the Internet portal of Rosstat) and on the official website of the territorial body of Rosstat.
5. The head of the legal entity appoints officials authorized to provide statistical information on behalf of the legal entity, including in its separate subdivisions.
6. In the address part of the form, the full name of the reporting organization is indicated in accordance with the constituent documents registered in the prescribed manner, and then in brackets - the short name. On the blank of the form containing information on a separate subdivision of a legal entity, the name of the separate subdivision and the legal entity to which it refers is indicated.
The line "Postal address" indicates the name of the subject of the Russian Federation, the legal address with a postal code; if the actual address does not match the legal one, then the actual postal address is also indicated. For separate subdivisions that do not have a legal address, a postal address with a postal code is indicated.
A legal entity affixes the code of the All-Russian Classifier of Enterprises and Organizations (OKPO) in the code part of the form on the basis of the Notice of assignment of the OKPO code sent (issued) to organizations by the territorial bodies of Rosstat.
For territorially separate subdivisions of a legal entity, an identification number is indicated, which is established by the territorial body of Rosstat at the location of the territorially separate subdivision.
The type code of the reporting organization (column 3 of the code part of the form) is affixed in accordance with the List of types of institutions in the social sphere and science for collecting and developing the results of federal statistical observation on the number and average wages of certain categories of social workers, in respect of which measures are provided to increase the average wages in accordance with Decree of the President of the Russian Federation of May 7, 2012 N 597 "On measures for the implementation of state social policy", given in these Instructions.
Each educational institution fills in the lines only for those categories of personnel that correspond to this level of education.
7. Column 1 of the form provides data on the average number of employees on the payroll or the average number of employees for the reporting period, column 2 - data on the average number of external part-time workers.
8. The average number of employees for the period from the beginning of the year is determined by summing up the average number of employees for all months that have elapsed since the beginning of the year, and dividing the amount received by the number of months for the period from the beginning of the year.
The average number of employees per month is calculated by summing the number of employees on the payroll 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) and weekends, and dividing the amount received by the number of calendar days of the month.
The calculation of the average number of employees is made on the basis of daily accounting of the payroll number of employees, which should be specified on the basis of orders for the admission, transfer of employees to another job and termination of the employment contract. At the same time, for each day of the expired period from the beginning of the year, it is necessary to distribute the employees on the payroll by categories of personnel, summarize the wages accrued for this period by category, calculate the average number of employees for each category, which will make it possible to reflect the transition of the employee during the reporting period from one category to another (for example, if an employee worked for 6 months as a teacher, and for the next 6 months as the head of a structural unit).
9. The number of employees on the payroll for a day off or a holiday (non-working) day is taken equal to the number of employees on the payroll for the previous working day. If there are two or more days off or holidays (non-working) days in a row, the number of employees on the payroll for each of these days is taken equal to the number of employees on the payroll for the working day preceding the weekend and holidays (non-working) days.
The number of employees on the payroll for each day must correspond to the data of the time sheet of employees, on the basis of which the number of employees who came and did not show up for work is established.
10. The following employees are not included in the payroll:
a) employed concurrently from other organizations;
b) performed work under civil law contracts;
C) transferred to work in another organization, if they do not retain wages, as well as sent to work abroad;
D) sent by organizations to study in educational institutions with a break from work, receiving scholarships at the expense of these organizations; persons with whom a student contract for vocational training has been concluded with the payment of a scholarship during the period of apprenticeship;
e) who filed 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 list of employees from the first day of absence from work;
E) military personnel in the performance of military service duties.
11. When determining the average number of employees, the following must be taken into account.
A) The following employees of the payroll are not included in the average headcount:
Women who were on maternity leave, persons who were on leave in connection with the adoption of a newborn child directly from the maternity hospital, as well as on parental leave;
Employees studying in educational institutions and who were on additional leave without pay, as well as those entering educational institutions who were on leave without pay to pass entrance exams in accordance with the legislation of the Russian Federation;
b) Persons who worked part-time in accordance with the employment contract, staffing table or transferred with the written consent of the employee to part-time work, when determining the average number of employees, are taken into account in proportion to the hours worked;
C) 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 headcount;
d) Persons who worked part-time at the initiative of the employer are taken into account in the average number of employees as whole units;
e) The average number of employees in organizations that worked for an incomplete month (for example, in newly created organizations) is determined by dividing the sum of the number of employees on the payroll for all days of the organization's work in the reporting month, including weekends and holidays (non-working) days for the period of work, by the total number of calendar days in the reporting month.
Newly created organizations do not include organizations created on the basis of liquidated (reorganized) legal entities, separate or non-independent subdivisions.
12. The average number of external part-time workers is calculated in accordance with the procedure for determining the average number of persons who worked part-time.
The average number of external part-time workers for the period from the beginning of the year and for the year is determined by summing up the average number for all months that have elapsed since the beginning of the year, and dividing the amount received by the number of months of the reporting period.
13. Columns 3 to 5 shall include on an accrual basis the amounts of remuneration of the payroll and external part-time workers accrued for the reporting period.
14. The fund of accrued wages in columns 3 - 5 includes all amounts of payments, regardless of the sources of their financing, budget items and tax benefits provided.
In columns 6 - 11 - the accrued wage fund of all employees (from column 3) and the accrued wage fund of external part-time workers (from column 5) are distributed by funding sources: columns 6 and 9, respectively, reflect data on funds received from the budgets of all levels, in columns 7 and 10 - information on the funds of compulsory medical insurance (mandatory medical insurance), in columns 8 and 11 - funds from income-generating activities and other funds.
15. 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 as one person (a whole unit). At the same time, an employee who is on the payroll of the organization and performs work on an internal part-time basis is counted once at the place of the main job, in the payroll in column 3 the amount of wages is shown, taking into account part-time wages; in column 4 from column 3, the amount accrued to the employee for work on the terms of internal part-time employment is allocated.
If an employee on the main job belongs to one category, and on an internal part-time job - to another category than the main job, then he must be reflected once - for the category to which his main job belongs. At the same time, in column 3, this line reflects the total earnings - for the main job and for internal part-time work, and in column 4 from column 3, the amount accrued to the employee for work on the terms of internal part-time work is allocated.
For example, if a teacher of a preschool educational institution works internally in a position related to service personnel, then he should be reflected as a unit in line 04 column 1, and column 3 should reflect his total salary as a teacher and as an employee of service personnel ; in column 4 - only remuneration for internal part-time work, i.e. wages of the maintenance worker.
16. An employee who is on the payroll of an organization and has entered into a civil law contract with the same organization is accounted for once at the place of the main job, and the wages accrued to him under an employment contract and a civil law contract - the total amount in the payroll payroll employees (in column 3); column 4 allocates remuneration for work under a civil law contract. Within the framework of this statistical observation, work under a civil law contract concluded by a payroll employee with his organization is considered as an internal part-time job.
17. Columns 1 and 2 do not include persons working only under a civil law contract and not included in the payroll and the number of external part-time workers, and column 5, respectively, does not reflect the amount of remuneration to persons working only under civil law contracts. Column 5 also does not take into account the amounts of remuneration under civil law contracts paid by this organization to persons who are external part-time workers.
18. More detailed methodological guidelines for filling in data on the average headcount and the fund of accrued wages are given in the "Guidelines for filling out forms of federal statistical observation N N P-1, P-2, P-3, P-4, P-5 (m) ", approved by the order of Rosstat dated October 24, 2011 N 435.
19. Data on the average number and average number of external part-time workers (columns 1 and 2), as well as on the accrued wage fund (columns 3 and 5) in line 01 must be consistent with the corresponding data of form N P-4. For organizations with less than 15 employees, not related to small businesses and reporting in the N P-4 form quarterly, the data on line 01 must be consistent with the data in the corresponding columns of the P-4 form for the corresponding period.
For other organizations reporting in the form N P-4 with a monthly frequency, the data of the accrued wage fund on line 01 must be consistent with the amount of the corresponding data in the form N P-4.
20. An educational institution of secondary vocational education, which has non-separate structural units (faculties, departments, groups) that implement programs of primary vocational education, fills in lines 08-10 for those employees whose main activity is work in a non-separate unit. Staff members of educational institutions of secondary vocational education, working in a non-separate subdivision, are not taken into account in lines 08 - 10 - they are reflected in lines 11 - 13.
An educational institution of higher professional education, which has non-separate structural units (faculties, departments, groups) that implement programs of primary and (or) secondary vocational education, fills in lines 8-13 for those employees whose main activity is work in a non-separate subdivision. Staff members of the university working in non-separate divisions are not taken into account in lines 8 - 13 - they are reflected in lines 17 - 18.
In lines 02 - 28, all employees are divided into categories of personnel:
Line 02 provides data on the head of the organization, i.e. the first person in the organization.
Line 03 lists persons holding the positions of deputy heads of the organization, heads of structural divisions and their deputies.
Lines 04 - 28 are filled in by organizations in accordance with their structure.
Line 04 provides information about the teaching staff of preschool educational institutions.
The following categories belong to pedagogical workers of preschool educational institutions: teacher-organizer; social teacher; teacher-defectologist, teacher-speech therapist (speech therapist); educational psychologist; educator (including senior); music director; concertmaster; head of physical education; physical education instructor; methodologist (including senior); instructor-methodologist (including senior), teacher of additional education.
Line 05 provides information about the teaching staff of educational institutions implementing general education programs.
The teaching staff of educational institutions implementing general education programs include:
teacher; teacher; teacher-organizer; social teacher; teacher-defectologist, teacher-speech therapist (speech therapist); educational psychologist; educator (including senior); teacher-librarian; senior counselor; additional education teacher (including senior); music director; concertmaster; head of physical education; physical education instructor; methodologist (including senior); instructor-methodologist (including senior); labor instructor; teacher-organizer of the basics of life safety; trainer-teacher (including senior); master of industrial training.
According to line 06, teachers are singled out from the teaching staff of educational institutions implementing general education programs, which include teachers of 1-4 preparatory classes, Russian language and literature, non-Russian language and literature, history, law, social science, economics, mathematics, computer science, physics , chemistry, geography, biology, English, German, French, other foreign languages, music and singing, fine arts, drawing, the basics of life safety, physical education, labor training and other subjects.
Line 07 reflects information about the teaching staff of educational institutions of additional education for children.
The pedagogical workers of educational institutions of additional education for children include: teacher-organizer; social teacher; teacher-defectologist, teacher-speech therapist (speech therapist); educational psychologist; educator (including senior); teacher-librarian; senior counselor; additional education teacher (including senior); music director; concertmaster; head of physical education; physical education instructor; methodologist (including senior); instructor-methodologist (including senior); labor instructor; teacher-organizer of the basics of life safety; trainer-teacher (including senior); master of industrial training.
Educational institutions of additional education for children with codes 3.7.6 - 3.7.9 according to the List of types of institutions of the social sphere and science given in these Instructions for collecting and developing the results of federal statistical observation on the number and average wages of certain categories of social workers, in respect of which measures to increase the average wage in accordance with the Decree of the President of the Russian Federation of May 7, 2012 N 597 "On measures for the implementation of state social policy" (OKVED code 92.62), teachers also include: an instructor in adaptive physical culture; sports instructor; athlete-instructor; instructor-methodologist in adaptive physical culture; instructor-methodologist of physical culture and sports organizations; trainer; trainer-teacher in adaptive physical culture; seniors: instructor-methodologist in adaptive physical culture, instructor-methodologist of physical culture and sports organizations, trainer-teacher in adaptive physical culture.
Line 08 provides information about the teaching staff of educational institutions implementing programs of initial vocational education. From line 08, information about teachers (line 09), masters of industrial training (line 10) is extracted.
Line 11 provides information about the teaching staff of educational institutions implementing programs of secondary vocational education. From line 11, information about teachers (line 12), masters of industrial training (line 13) is highlighted.
Line 14 provides information about the teaching staff of educational institutions of additional professional education that provide training (advanced training) for specialists with secondary vocational education. From line 14, information about teachers (line 15) and masters of industrial training (line 16) is extracted.
The teaching staff of educational institutions that implement programs of primary, secondary vocational education and institutions of additional vocational education that provide training (advanced training) for specialists with secondary vocational education include:
teacher; teacher-organizer; social teacher; teacher-defectologist, teacher-speech therapist (speech therapist); educational psychologist; educator (including senior); teacher-librarian; senior counselor; additional education teacher (including senior); music director; concertmaster; head of physical education; physical education instructor; methodologist (including senior); instructor-methodologist (including senior); labor instructor; teacher-organizer of the basics of life safety; trainer-teacher (including senior); master of industrial training.
Line 17 shall indicate information on the teaching staff of educational institutions of higher professional education.
On line 18 - information on the teaching staff of educational institutions of additional professional education that provide training (advanced training) for specialists with higher professional education.
The teaching staff includes: assistant; teacher; Senior Lecturer; docent; Professor; head of the department; Dean of the Faculty (Director of the Institute).
The distribution of employees in lines 02 - 18 is carried out by categories of personnel in accordance with the Unified Qualification Directory for the Positions of Managers, Specialists and Employees, Section "Qualification Characteristics of the Positions of Educational Workers" (approved by Order of the Ministry of Health and Social Development of Russia dated 26.08.2010 N 761n as amended on 31.05.2011 N 448n) and the Section "Qualification characteristics of the positions of managers and specialists of higher professional and additional professional education" (approved by Order of the Ministry of Health and Social Development of Russia dated January 11, 2011 N 1n).
Line 19 shall indicate information about the scientific workers of educational institutions of higher professional education, of which, line 20, researchers are allocated.
A scientific worker (researcher) is a citizen who has the necessary qualifications and is professionally engaged in scientific and (or) scientific and technical activities (FZ N 127-FZ of August 23, 1996). The legal basis for assessing the qualifications of scientists and the criteria for this assessment are determined in the manner established by the federal executive body responsible for the development of state policy and legal regulation in the field of scientific and scientific and technical activities, and are provided by the state certification system (as amended by the Federal laws of 23.07.2008 N 160-FZ, of 27.07.2010 N 198-FZ).
Researchers include employees who are professionally engaged in research and development and are directly involved in the creation of new knowledge, products, processes, methods and systems, as well as the management of these activities. To perform these functions, a completed higher professional education is required. The category of researchers also includes administrative and managerial personnel directly managing the research process (including heads (deputy heads) of scientific organizations and departments that carry out research and development).
Researchers include employees who carry out scientific management of research and development on scientific problems of a fundamental and applied nature and (or) are directly involved in their conduct: chief researcher, leading researcher, senior researcher, researcher, junior researcher, etc. .
On line 21 - information on scientific workers of educational institutions of additional professional education is indicated, of which, on line 22, scientific employees are allocated.
Lines 23 - 25 provide information about doctors, middle and junior medical personnel. Educational institutions enter information on these lines only if the indicated medical workers are full-time employees, i.e. are on the payroll of an educational institution or work on a full-time part-time basis (external part-time workers).
Line 26 reflects information about employees whose activities relate to the field of culture, working in educational institutions, i.e. who are on the payroll of an educational institution or work on a full-time part-time basis (external part-time workers). This line reflects information about librarians, artistic directors, etc. in accordance with the Unified Qualification Guide for the Positions of Managers, Specialists and Employees (Section "Qualification Characteristics of the Positions of Workers in Culture, Art and Cinematography" (approved by Order of the Ministry of Health and Social Development of Russia dated November 30, 2011 N 251n). It should be borne in mind that the head of a structural unit, for example, libraries should be classified as "executives", i.e. information about them should be reflected in line 03.
Line 27 reflects social workers (in those institutions that provide for such positions).
Line 28 provides service personnel, i.e. administrative and economic personnel (accounting, office, etc.) and other employees who were not included in the previous categories of personnel, i.e. are not reflected in lines 2 - 27.
21. When filling out the form, the following controls must be performed:
Gr. 3 > = gr. 4 across all lines
gr. 3 = sum of columns 6 - 8 across all lines
gr. 5 = sum of columns 9 - 11 across all lines
Page 01 = sum of lines 02 - 05, 07, 08, 11, 14, 17 - 19, 21, 23 - 28.
List of types of institutions of the social sphere and science for collecting and developing the results of federal statistical observation on the number and average wages of certain categories of workers in the social sphere, in respect of which measures are provided to increase the average wage
in accordance with the Decree of the President of the Russian Federation of May 7, 2012 N 597 "On measures for the implementation of state social policy"
| The code | Group name |
| 1 | 2 |
| 3 | Educational institutions |
| 3.1 | Preschool educational institution |
| 3.1.1 | Preschool educational institutions |
| 3.1.2 | Educational institutions for children of preschool and primary school age in terms of preschool education |
| 3.2 | educational institution |
| 3.2.1 | Educational institutions for children of preschool and primary school age in terms of primary general education |
| 3.2.2 | General educational institutions and boarding schools |
| 3.2.3 | cadet institutions |
| 3.2.4 | General education boarding schools with initial flight training |
| 3.2.5 | Special (correctional) educational institutions for students, pupils with disabilities |
| 3.2.6 | Special educational institutions for children and adolescents with deviant behavior |
| 3.2.7 | Health-improving educational institutions of the sanatorium type for children in need of long-term treatment |
| 3.2.8 | Educational institutions for children in need of psychological, pedagogical and medical and social assistance |
| 3.3 | Institution of Primary Vocational Education |
| 3.3.1 | Educational institutions of primary vocational education |
| 3.3.2 | Institutions of primary vocational education of the Federal Penitentiary Service |
| 3.3.3 | Special vocational schools |
| 3.4 | Institution of secondary vocational education |
| 3.4.1 | Educational institutions of secondary vocational education |
| 3.5 | Institution of Higher Professional Education |
| 3.5.1 | Educational institutions of higher professional education |
| 3.6 | Institution of additional professional education |
| 3.6.1 | Educational institutions of additional vocational education (advanced training) for specialists with secondary vocational education |
| 3.6.2 | Educational institutions of additional professional education (advanced training) for specialists with higher professional education |
| 3.7 | Institution of additional education for children |
| 3.7.1 | Centers for additional education of children, development of creativity of children and youth, creative development and humanitarian education, children's creativity, extracurricular activities, children's (youth) technical creativity (scientific and technical, young technicians), children's and youth tourism and excursions (young tourists), aesthetic education of children (culture, arts or arts), children's and youth centers, children's (teenager) centers, children's ecological (health-environmental, ecological-biological) centers, children's maritime centers, children's (youth) centers, children's health-improving and educational (profile) centers |
| 3.7.2 | Palaces of children's (youthful) creativity, creativity of children and youth, student youth, pioneers and schoolchildren, young naturalists, sports for children and youth, artistic creativity (education) of children, children's culture (arts) |
| 3.7.3 | Houses of children's creativity, childhood and youth, student youth, pioneers and schoolchildren, young naturalists, children's (youth) technical creativity (young technicians), children's and youth tourism and excursions (young tourists), artistic creativity (education) of children, children's culture ( arts) |
| 3.7.4 | Stations for young naturalists, children's (youth) technical creativity (scientific and technical, young technicians), children's and youth tourism and excursions (young tourists), children's ecological (ecological and biological) stations |
| 3.7.5 | Children's art schools, including by type of art |
| 3.7.6 | Children's and youth sports schools |
| 3.7.7 | Specialized children's and youth sports schools of the Olympic reserve |
| 3.7.8 | Children's and youth sports-adaptive schools and specialized adaptive children's and youth sports schools |
| 3.7.9 | Youth Physical Fitness Clubs and Adaptive Youth Physical Fitness Clubs |
