Rosstat has updated the reporting forms on the number of employees and salaries.

From January 1, 2026, the following annual forms and instructions for completing them have been changed:

• 1-T;
• 1-T(GS);
• 1-T(MS).

In the updated 1-T form and instructions for completing it, for example, the list of persons who must submit the report has been clarified. Small businesses have been excluded from the list. The list of OKOPF codes has been clarified, in particular, code 70403 has been removed.

The instructions for completing the 1-T report now include a form with detailed comments on how to complete each field.

(Order of Rosstat No. 758 dated December 26, 2025)