Сompanies are also required to submit various reports. Payroll tax reports are the largest category of the entire set of reports.Reports to the Tax Service:
Reports to the Social Security and Pension Funds:
- 2-PIT, annually, before March 1;
- 6-PIT, quarterly, during one month after the end of the quarter (The Federal tax service has the right to block the company’s current accounts if the calculation of 6-personal income tax is delayed for more than 10 days);
- Calculation of insurance contributions, quarterly, during one month after the end of the quarter;
Reports to Federal State Statistics Service:
- 4-FSS, quarterly, during 25 days after the end of the reporting quarter;
- SZV-M, monthly, during 15 days after the end of the month;
- SZV-work record, monthly, during 15 days after the end of the month;
- SZV — work experience, annually, before March 1.
- P4, quarterly or monthly depending company size, during 8−15 days after the end of the quarter or month.
- There is a number of reports which can be submitted additionally by Federal Statistic Service request.