Confirmation of the activity code. Confirmation of the main type of economic activity

Confirmation of the main type of economic activity in 2019 is submitted to the Social Insurance Fund until April 15 inclusive. Why this is done, what documents we submit and who confirms the type of activity - we will tell you in the article. You can also download the form here and see a sample of filling out the document.

Deadline for confirming the main type of activity

Confirmation of the type of activity is regulated by Order of the Ministry of Health and Social Development of the Russian Federation No. 55 of January 31, 2006, and the procedure for submitting documents is specified in the Appendix to it.

Business managers confirm the type of activity at the beginning of each year. The regulations indicate the deadline by which confirmation must be submitted - April 15. Previously, FSS branches required submitting a report before the weekend if April 15 falls on a Saturday or Sunday. But in a letter dated February 8, 2017 No. 02-09-11/16-07-2827, the fund’s specialists explained that from the weekend the deadline is shifted to the next working day. In 2019, the last day for submission is Monday, April 15th. It is better to take care of the documents in advance; they can be submitted starting from the first working days of January.

Officials will wait until April 15 for supporting documents. Then, by May 1, they must send notice of the injury contribution rate that should apply until the end of the current year.

Who submits confirmation of type of activity

All organizations and entrepreneurs must submit confirmation of the type of activity by April 15, 2019. The exception is individual entrepreneurs and companies created in 2019. The supporting documents provide revenue figures for the previous year. New companies do not have them; they receive the tariff for contributions for injuries after registering with social insurance. It is the share of revenue that determines the main type of activity. The type for which revenue for 2018 was the largest is the main one.

Where to submit confirmation of the main type of activity

We submit the documents to the territorial office of the Social Insurance Fund at the place of registration. Contributions for injuries are under the control of social insurance, and nothing needs to be sent to the tax office. Papers can be taken to a fund branch or sent by mail. If you send documents online, sign them electronically. If papers are submitted to the fund on behalf of the manager by another person, he will need a power of attorney - without it confirmation will not be accepted.

Social Insurance recommends sending confirmation through the government services portal. Go to government services and find a service for sending supporting documents. Not all fund branches accept documents via the Internet; check with your territorial branch about how to accept documents.

Filling out documents to confirm the main type of activity

Three documents are submitted to the Social Insurance Fund (two for small businesses), their forms are approved in the Confirmation Procedure. To find out how to fill out the documents, download the forms and completed sample documents:

1. Application for confirmation of the main type of economic activity.

2. Certificate confirming the main type of economic activity. The certificate is a necessary attachment to the application. This is a report on which activities brought the main profit in the past year.

3. A copy of the explanatory note to the balance sheet for 2018(the requirement does not apply to small businesses).

What happens if you don’t submit confirmation?

Do companies have to regularly confirm their main activity if they carry on the same activity without changes? If an organization or entrepreneur does not submit an application and certificate, there will be no fine. But they still risk money, and here's why.

When registering with a tax organization or individual entrepreneur, they could declare more than one type of activity. These types of activities are recorded in the Unified State Register of Legal Entities/Individual Entrepreneurs. The tax office transmits this information to the Social Insurance Fund: social insurance knows what types of activities the company can conduct. He only knows what type of activity you are primarily engaged in, and whether anything has changed in the structure of your business over the past year.

Therefore, if you do not submit supporting documents, FSS officials will turn to the list of your types of activities and assign you an insurance rate for the most dangerous of them - just to be on the safe side. This will be the highest rate of insurance premiums in case of injury for your types of activities, which are registered in the Unified State Register of Legal Entities / Unified State Register of Individual Entrepreneurs. Contributions at the assigned rate will have to be paid until the end of the year. Therefore, if during registration you indicated one type of activity and are engaged only in it, then the Social Insurance Fund will have no reason to set a higher professional risk class for the new year, and you will not face a tariff increase.

Another situation when you do not submit confirmation of your main type of activity and do not risk anything: if you are in fact engaged in the most dangerous activity of those that you notified the tax office about. In this case, the FSS will consider the list of your activities and set the rate of insurance premiums for injuries for the most dangerous and harmful type of activity. He would have done the same after reviewing the documents confirming this type of activity. Nothing changes.

How to find out tariffs for your activities

You can find out the occupational risk class of your activities in the table approved by Order of the Ministry of Labor No. 851N dated December 30, 2016. Each class of profrisk has its own tariff rate - from 0.2 to 8.5%.

How to apply tariffs

The rate of insurance premiums for injuries established by the FSS has been applied since the beginning of the year, in accordance with clause 5 of Order No. 55 of the Ministry of Health and Social Development of the Russian Federation of January 31, 2006. But until the new tariff is documented by social insurance, contributions can be paid at the previous year’s tariff. The sooner you submit confirmation of your main activity, the sooner you will receive new tariffs. This is especially important for a company if it has switched to an activity with a lower profit class.

Send confirmation of the type of activity to social insurance in a timely manner - in the interests of the policyholder. Take forms and samples to fill out in our article, find out the deadlines and the address to which you need to send the documents.

Pay contributions and send reports to the Social Insurance Fund using the online service Kontur.Accounting. Here you can keep records, calculate salaries, send reports, use the support of our experts and other service features.

According to the updated legislation, all business entities are required to confirm the main type of economic activity (OVED). In 2017, this procedure underwent some changes. What did they touch upon: documents, deadlines or responsibility? Let's try to figure it out.

Legislative transition

This year, the Federal Tax Service took medical and pension insurance contributions under its jurisdiction. Only insurance against accidents that occurred during working hours and occupational diseases (“injuries”) remains under the control of the FSS.

The requirement for annual confirmation of the type of activity in the Social Insurance Fund remains unchanged. Actually, the tariffication of contributions “for injuries” depends on it (the type of activity).

All actions of organizations in this field are regulated by the Procedure approved by Order No. 55 of the Ministry of Health and Social Development of Russia (dated January 31, 2006) with amendments approved by Order No. 75n of the Ministry of Labor of Russia dated January 25 of this year. Both documents are valid from February 26, 2017. Decree of the Government of Russia dated December 1, 2005 No. 713 approved the Rules dividing types of economic detail into classes of professional insurance risks.

Who does the change apply to?

This procedure applies to all businessmen who opened their own business in 2016 and earlier. Firms (organizations) conducting one type of activity, as well as those that did not receive income in 2016, are no exception.

This does not apply only to newly opened companies. Their contributions will be calculated according to the type of activity declared in the Unified State Register of Legal Entities.

Entrepreneurs are not required to annually submit information about the type of activity to the Social Insurance Fund. The rate for them is set based on the type of activity selected during registration. FSS specialists establish the amount of contributions for insurance “against injuries” according to the Unified State Register of Individual Entrepreneurs.

This year, as in previous years, contributions are paid from the salaries of employees who have entered into employment contracts with individual entrepreneurs. If the contract is civil, then insurance contributions will be transferred to the Social Insurance Fund only if they are specified in the document.

An individual entrepreneur without employees is not required to pay contributions “for injuries.” They are voluntary.

A small nuance

If for any reason the entrepreneur has changed the OVED, then the tariff must be set differently in accordance with the classification. In this case, confirmation of the type of activity in the FSS year will be very useful. Especially considering the likelihood of its decline. The FSS is not authorized to monitor changes in individual entrepreneur data.

Deadlines

According to the law, confirmation of the type of activity of the Social Insurance Fund in 2017 must occur before April 15. This year this date falls on Saturday. That is, the fund's branches will be closed.

For this procedure, it is not possible to postpone the deadline for submitting documents from a weekend or holiday to the next working day. Therefore, according to most experts, April 17 is not considered the last date allowed for submitting papers to the FSS. This means that by April 14 inclusive, documents must be submitted to the Social Insurance Fund.

A different point of view

However, many lawyers believe that the deadline for submitting confirmation of the type of activity to the Social Insurance Fund on Monday, April 17, is quite legitimate. They confirm their arguments with the Civil Code of the Russian Federation, in particular Article 193. It sets out a general rule that allows you to postpone the deadline for submitting any documents from weekends or holidays to the next working day.

But employees of the Social Insurance Fund do not agree with this position. Therefore, everyone who wants to submit documents on Monday, April 17, will apparently have to go to court. There are positive precedents for such cases. For example, Resolution of the Federal Antimonopoly Service dated April 24, 2007 No. A12-14483/06.

FSS: confirmation of type of activity

The whole procedure consists of several stages. Let's look at each of them in detail.

Stage one

We determine the OVED. To do this, we calculate the share of each individual type of activity using the formula presented below.

The largest indicator is the main activity. If the indicators for any type of activity are the same, then the main one will be the one with a higher risk class of professional insurance cases.

Stage two

After the calculations, we move on to generating documents. Namely: an application and the main document - a certificate confirming the main type of activity in the Social Insurance Fund.

Medium and large business organizations attach to these documents a copy of the explanatory note to last year's balance sheet. It is formatted in any form: text or tabular.

Statement

Its form was also developed in 2006 and is used today unchanged. You can download the application online without any restrictions.

When filling out, you need to take into account that the OKVED codes fit into both documents are old. This is indicated by the FSS letter from the current year No. 02-09-11/16-07-2827.

Rules for filling out the form - information

The form was adopted in 2006 and has not changed since then. A sample confirmation of the type of activity in the Social Insurance Fund is presented below.

This document is accepted at the fund in paper format and on electronic media. It consists of a “header” and a table.

The following information is included in the header: the date of compilation and information about the organization. Specifically: name, place, registration number and date, TIN, legal address, full name of the director and chief accountant and the average number of employees.

The tabular part of the FSS activity confirmation form indicates:

• all with OKVED codes;
• income for the past 12 months for each activity separately (those working on the OSN take data from the Financial Results Report for the past year, payers of the simplified tax system - from KUDiR);
• share of income in percentage terms relative to the total volume of goods sold (services provided);
• hired workers separately for each type of activity (only for non-profit organizations).

The OVED and its code are written down below. Next come: date and signatures of the director and chief accountant (with transcript).

The electronic document is generated differently. First, the program opens a section of documents that must be submitted.

When drawing up an application for confirmation of the type of activity in the Social Insurance Fund, in Appendix 1, small businesses enter “1”, large ones “2”.

In Appendix 2, several lines are filled in automatically from the information located on the “Organization” tab. These are lines 1, 2, 5,6 and 7.

In line 3, data is entered independently from the Unified Rosreestr of Legal Entities. The fourth is the registration date, also from the Unified State Register of Legal Entities.

Line 8 contains data on the average number of employees (the figure is taken from the 4-FSS calculation for the last quarter of the previous year).

Columns 3, 4 and 6 are filled in manually using data from the organization’s documents. Here you need to take into account that column 3 “Income by type of economic activity” must contain revenue minus VAT. The remaining fields will be filled in automatically.

Appendix 3 is filled out by firms (enterprises) that have a main type of activity that does not coincide with the OVED of the parent organization. These units must have their own current account, a dedicated balance sheet and registration as a classification unit in a branch of the Social Insurance Fund.

Stage three

Submission of documents. This can be done in person or through Russian Post on paper. Or issue confirmation of the type of activity in the Social Insurance Fund through State Services. The entire procedure is described in detail on the Foundation's website. Three nuances:

1. The State Services portal will require an enhanced qualified electronic signature (on USB or other physical media). They receive a signature at any center accredited by the Ministry of Telecom and Mass Communications.
2. On the computer from which documents will be sent to the State Services portal, you must have a cryptoprovider program.
3. An organization working with the State Services website must be registered on it and have a “personal account”.

Stage four

The documents received by the Fund will allow us to assign a tariff for calculating contributions “for injuries” in the current year. The applicant will receive notification within 14 days. If the documents were sent through the State Services portal, then the answer will be in the “personal account” of the applicant (legal entity).

Please note that the documents are submitted with last year’s OKVD, and the notification will already indicate new ones.

It is also necessary to take into account that until a response is received from the Social Insurance Fund, insurance premiums are calculated according to last year’s tariff. If the social insurance fund assigns a class of professional insurance risks with an increased rate, you will have to pay the arrears (no penalties or fines are due for this). If a tariff is assigned below the existing one, the resulting overpayment can be taken into account for future periods or a request can be made and returned. To do this, you may need data from the 4-FSS calculation form for the first three months of the current year.

If you ignore

An unconfirmed OVED before April 15 of the current year gives the Fund the opportunity to calculate the tariff independently. In this case, the organization will be assigned the highest profrisk class by default. And it doesn’t matter whether the organization conducts this economic activity or not. Such actions of the Social Insurance Fund are officially enshrined in Government Resolution No. 551 dated June 17, 2016. And, by the way, it is not possible to change the assigned tariff before the end of the year.

Actually, before this document, the Social Insurance Fund did the same, but many lawsuits arose on this basis. And at one of them, the Presidium of the Supreme Arbitration Court of Russia decided (07/05/2011 No. 14943/10): the Social Insurance Fund is obliged to calculate the tariff “for injuries” based on the types of activities actually carried out by organizations. The lower arbitration courts also insist on this. For example, resolutions dated January 21, 2014 in case number A27-6584/2013 issued by the Federal Antimonopoly Service of the West Siberian District; or dated 04/25/2014 and 02/12/2014 in cases numbered F05-3376/14 and number F05-90/2014 issued by the Federal Antimonopoly Service of the Moscow District; or dated 01/09/2014 in case number A17-1572/2013 issued by the Federal Antimonopoly Service of the Volga-Vyatka District.

There are no penalties for failure to confirm the main type of activity, as well as for failure to provide documents to the Social Insurance Fund.

To determine the rate of contributions “for injuries” for 2017, the old OKVED codes must be indicated in the application and certificate confirming the main type of economic activity. The FSS of Russia informed about this in a letter dated 02/08/17 No. 02-09-11/16-07-2827.

Let us recall that the rate of contributions for compulsory insurance against industrial accidents and occupational diseases depends on which risk class the insurer’s main activity belongs to (clause 8 of the Rules for classifying types of economic activity as occupational risk, approved by Decree of the Government of the Russian Federation dated 01.12. 05 No. 713). Legal entities must independently determine the main type of their activity based on the results of the previous year and submit documents to the Social Insurance Fund no later than April 15 of the year for which the insurance rate is set.

Please note: April 15th falls on a public holiday this year. Therefore, the last day for submitting documents to confirm the main type of economic activity is postponed to April 17.

This year, policyholders have a question when submitting documents to the Social Insurance Fund. What OKVED code must be indicated in the documents (in the application and in the confirmation certificate) submitted in 2017?

The question is caused by the following circumstances. Order of Rosstandart dated January 31, 2014 No. 14-ST approved the All-Russian Classifier of Types of Economic Activities OK 029-2014 and the All-Russian Classifier of Products by Types of Economic Activities OK 034-2014 (hereinafter referred to as OKVED2 and OKPD2, respectively). The new classifier has been applied since January 1, 2017. From the same date, the previously existing All-Russian Classifier of Types of Economic Activities (OKVED) OK 029-2001 was cancelled. In connection with the transition to OKVED2, by order of the Ministry of Labor dated December 30, 2016 No. 851n, a new classification of types of economic activities by occupational risk classes was approved (see “”).

At the same time, the FSS notes that when filling out an application and a certificate confirming the main type of economic activity for 2016, you should indicate the old OKVED (according to the classification of economic activities by occupational risk classes, approved by Order of the Ministry of Labor dated December 25, 2012 No. 625n).

The territorial body of the fund will issue within two weeks (from the date of submission of the set of documents) a notice of the amount of insurance premiums for 2017, indicating the name of the main type of economic activity and the OKVED2 code.

Once a year, in addition to the usual reports to the Social Insurance Fund, policyholders submit a certificate that confirms the main type of activity of the organization. Based on the data received, the Fund determines the tariff of insurance premiums for insurance against industrial accidents and occupational diseases.

Who submits information about the type of activity

All insurers must provide information about the type of activity they carry out. You need to submit a certificate and an application confirming your main type of economic activity to the Social Insurance Fund.

The exception is newly created organizations. If the company was founded in 2019, there is no need to submit supporting reports.

Note! Individual entrepreneurs do not submit a certificate confirming the main type of activity (clause 10 of the Decree of the Government of the Russian Federation of December 1, 2005 No. 713).

Based on the OKVED code specified in the application, the FSS determines the insurance premium rate.

The policyholder can independently determine the risk class depending on OKVED. Once you know your class, it’s easy to find the rate of insurance premiums for injuries in force in 2017 (Federal Law dated December 19, 2016 No. 413-FZ).

Confirmation of the main activity in 2019

An application for confirmation of the main type of economic activity and a certificate for establishing an insurance rate must be submitted by 04/15/2019.

Some FSS branches still accept these types of reporting only on paper. Before submitting proof of activity, you should clarify the acceptable reporting method.

In general, the law does not prohibit submitting this confirmation electronically.

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How to determine the main activity

An organization can engage in various types of activities, but only one type must be indicated in the application.

The confirmation certificate, on the contrary, lists all types of activities from which the organization received income. The main type of activity is determined by the largest share in the total income.

If revenue indicators for various types of activities have the same share, the main type of activity should be considered the one that corresponds to a higher risk class.

How to fill out a certificate confirming the type of activity

The certificate indicates the main details of the company: TIN, address, average number of employees, etc.

Basic information is shown in the tabular part of the help. Column 3 shows the amount of revenue excluding VAT for each type of activity.

Column 6 of the tabular section is filled in only by non-profit organizations.

Line 10 of the confirmation certificate contains the full name of the OKVED code for the activity that occupies the largest share.

A certificate confirming the main type of economic activity is submitted complete with an application and an explanatory note to the balance sheet (if available).

The certificate is submitted only once a year. Therefore, based on the results of activities in 2019, policyholders must submit documents to the Social Insurance Fund in 2020.

Responsibility for failure to provide certificates and applications

There are no specific penalties for failure to submit a certificate confirming the type of activity to the Social Insurance Fund.

However, if this is not done, the Fund will establish the highest contribution rate based on all types of activities specified in the Unified State Register of Legal Entities. Having determined the tariff, the Social Insurance Fund will notify the organization in writing.

To submit your reports on time, save the link toaccountant calendar.

Sample of filling out a confirmation certificate for 2018

Kamaz LLC is engaged in trade in goods and cargo transportation. In 2018, revenue from the sale of goods and services amounted to 5,896,000 rubles (excluding VAT), including from the sale of goods - 3,784,000 rubles, from cargo handling activities - 2,112,000 rubles.

Based on these data, the Company's accountant prepared an application and a certificate confirming the main type of economic activity.

Please note that when filling out the application, the accountant indicated only a confirmation certificate. He deleted the line about the explanatory note, since Kamaz LLC is a small enterprise and may not prepare an explanatory note for the balance sheet.

The main type of activity, on the basis of which the insurance tariff will be determined, is “Wholesale trade of non-food consumer goods”, since it was from this type that the revenue amounted to 64.18% of the total amount (3,784,000/5,896,000 x 100%).

Useful information for accountants and entrepreneurs from the Federal Social Insurance Fund of Russia. The Fund explained which OKVED codes should be indicated in documents confirming the main type of activity to determine the rate of contributions “for injuries” in 2017.

In the documents that policyholders submit to the FSS of Russia to confirm the main type of their economic activity for 2017, it is necessary to indicate the old codes. This position on this matter was expressed in a letter dated 02/08/17 No. 02-09-11/16-07-2827 by the Social Insurance Fund.

For the Social Insurance Fund, the classification of activities has not changed

In order to determine which risk class in 2017 the main type of activity of the insurer belongs to, on which the tariff of contributions for compulsory insurance against industrial accidents and occupational diseases depends, each organization is obliged to send an application and certificate to the Social Insurance Fund by April 15, 2017. This procedure is determined by the Rules for classifying types of economic activities as professional risk, approved by Decree of the Government of the Russian Federation dated December 1, 2005 No. 713. In 2017, the deadline for sending documents was increased by 2 days and falls on April 17, due to the fact that April 15 is a day off day, Saturday.

In addition, from January 1, 2017, the All-Russian Classifier of Types of Economic Activities OK 029-2014 and the All-Russian Classifier of Products by Types of Economic Activities OK 034-2014, approved by Rosstandart Order No. 14-ST dated January 31, 2014, were put into effect. From the same date, the previously existing OKVED classifier was canceled, and by order of the Ministry of Labor dated December 30, 2016 No. 851n, a new classification of economic activities by occupational risk classes was also approved. However, in 2016, the old OKVED codes were used, so insurers must indicate them in their documents, since they correspond to the previously existing classification of economic activities by professional risk classes, approved by Order of the Ministry of Labor dated December 25, 2012 No. 625n. In response, the FSS body will independently determine the main type of economic activity of the policyholder and a new code according to OKVED2. This information will be contained in the notification, which must be sent to the organization within two weeks from the date of submission of documents on the main type of economic activity. In the same notification, the Social Insurance Fund must indicate the amount of insurance premiums for 2017.