Fill out confirmation of the main type of activity. What documentation is needed? What happens if you don’t submit confirmation?

According to the updated legislation, all business entities are required to confirm the main type 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. The only thing left under the control of the FSS is insurance against accidents that occurred in work time, and occupational diseases (“injuries”).

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 wages employees who have entered into contracts with individual entrepreneurs employment contracts. 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 the weekend or holidays to the first worker behind them.

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, a resolution of the Federal antimonopoly service dated 04/24/07 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. For this we count specific gravity each individual type of activity according to 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 a copy to these documents explanatory note to last year 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, please note that OKVED codes fit into both documents 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 at OSN take data from the Report on financial results 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 " personal account"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 ones also insist on this. arbitration courts. 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.

Structure of a certificate confirming the main type of activity

This document format is approved by the Order of the Ministry of Health and social development RF No. 55 dated January 31, 2006. It is used by policyholders to annually confirm the main type of economic activity (hereinafter referred to as OVED). Moreover, the circle of insurers includes everyone legal entities, regardless of presence (absence) entrepreneurial activity and profit for reporting period. The exceptions are individual entrepreneurs and companies formed in 2017.

The certificate form is presented in Appendix 2 to the Procedure for confirming the OVED, adopted in accordance with the said Order of the Ministry. It is still used in its original format.

Today, the current certificate form is filled out and submitted to the FSS branch of your region, along with the following documents:

1. Application - confirmation of the OVED in a form indicating one dominant type of activity that needs to be confirmed as the main one.
2. A copy of the explanation of the balance sheet for the past year (submitted only by large business entities).

You can prepare both an electronic and paper version of the certificate. It is handed over together with the required documents personally by the policyholder or through his representative (by power of attorney). Also obligated person has the right to use the services of a post office or portal public services. To send documentation remotely via electronic service You will need an electronic digital signature.

The deadline for submitting a package of documents for confirmation of the OVED is April 15 of this year. Thus, the dominant type of activity for 2017 must be confirmed before April 14, 2017, or taking into account general rules transfer - until 04/17/2017.

Rules for issuing a certificate of confirmation of OVED

The source of information included in the certificate is financial statements over the past year. The data on the number of employees in the table is filled in only by non-profit structures.

The data presented in the certificate allows you to determine the policyholder’s OVED. If the percentages for the listed types of activities are equal, then the main activity will be recognized as the one with a higher professional risk.

Example 1. An example of a certificate for confirming the OVED

Rost LLC is engaged in wholesale trade building materials and rents out its own office rooms. At the end of 2016, profit from wholesale trade reached 100,000 in rubles, and from rent - 1,500,000. Total revenue for the past year was 1,600,000 rubles.

Existing legal norms establish the obligation for a business entity to annually confirm the type of main activity. This procedure must be completed in order to assign a tariff rate for accident insurance to the Social Insurance Fund. This can be done using a form - a certificate confirming the main type of activity in the Social Insurance Fund.

Confirmation of the main type of activity must be carried out at the end of the year when the enterprise’s financial statements are compiled. This action must be done by all persons registered with the Federal Tax Service as legal entities, even if they were created at the end of the year (FSS order No. 55 of January 31, 2006).

In a situation where a business entity does not carry out any economic activity, it is still required to send a confirmation certificate in accordance with current legislation.

A certificate confirming the main type of economic activity in 2017 is not submitted only by legal entities that will be registered in 2018. For this category of company, the injury code is assigned according to the type of activity that was indicated during registration as the main one.

Current legal norms determine for individual entrepreneurs (with and without employees) a different process for confirming their activities. These persons can carry out this procedure at their own discretion. If the individual entrepreneur does not send a confirmation certificate, then the FSS considers the main type of activity to be the one indicated in the registration documents.

When an entrepreneur changes the direction of his business, he can send a similar application to social insurance. However, such an obligation is not provided for him. In this case, the entrepreneur must understand that if the production risk decreases due to a change in the direction of activity, the Social Insurance Fund will not independently recalculate the previously established injury rate. To reduce it if necessary, you need to submit a confirmation certificate for the new main type to social insurance.

Attention! PE insurance is valid in mandatory only in relation to labor agreements. If a company has contracts for contract work or the provision of services, then it should make deductions only if they expressly indicate this obligation.

Why is it necessary to take it?

The importance of providing a confirmation certificate is due to the need to correctly determine the production risk for the organization. After all, on the basis of it, compulsory injury insurance is carried out, as well as the calculation of monthly insurance premiums.

If the business entity does not submit the specified documents to the social insurance authorities, the fund will set the percentage of insurance premiums at the maximum value, which will lead to an increase in the burden on the enterprise.

Deadlines for submitting certificates in 2019

The provisions of legislative acts establish that a confirmation certificate for the main activity must be submitted no later than the fifteenth of April following the reporting year. This is due to the fact that when compiling it you will need to use the information contained in the annual financial report.

Thus, companies must send documents for 2018 to the Social Insurance Fund no later than April 15, 2019. At the same time, no transfers of dates due to them falling on rest days or holidays are provided. This deadline in 2019 does not fall on a weekend, so the deadline for submitting a confirmation certificate next year will also be April 15, 2019.

However, this is the opinion of representatives of the FSS. And if the company sends the certificate on April 16, it will most likely be able to defend its point of view in court.

Attention! The confirmation certificate can be sent earlier, starting from the very beginning of the year. After receiving it, if the FSS body decides to change the tariff, it must notify the policyholder about this by May 1.

Methods for submitting documents

You can submit an application for confirmation of activity and a certificate in one of the following ways:

• Personally to the FSS employee by the head or his authorized representative;
• Send documents by post or by courier service;
• Submit in electronic format using the State Services website.

If the documents are submitted by a representative of the organization, then he needs to have a power of attorney in hand to perform this action. Submission of these documents in electronic format is not provided through the popular ones - “Sbis”, “Kontur-Extern”, etc. For these purposes, you only need to use the “State Services” website.

If the organization does not already have it account, then you must first register the director as individual, confirm it, and only after that register the company from under it.

Confirmation of registration can be performed using an enhanced digital signature, which can be issued at the nearest certification center. In the future, you will be able to access the portal using it.

Attention! Several organizations can be registered on one manager account. However, for each of them there must be a .

A certificate in paper form can be submitted only when the average number of people is no more than 20 people. Companies with a higher number of employees must transfer a package of documents only electronically. In this case, paper forms will not be accepted, and ignoring this fact will be regarded as failure to provide a certificate with appropriate consequences.

Documents that need to be sent to the FSS

To carry out the procedure for confirming the type of activity, you need to prepare the following documents:

1. Certificate confirming the main type;
2. Application for confirmation of type of activity.
3. A copy of the explanatory note to.

If the organization does not have the status of a small enterprise, then an explanatory note to the reporting is also attached to the application.

The forms for the confirmation certificate and application have not changed. Therefore, in 2018, the same document formats must be used to complete the procedure.

An economic entity can determine the form of explanation for itself independently. It can take the form of text document, and the table.

Attention! Since 2017, new OKVED2 codes have been used in the country. Despite the fact that the documents mention the old directory, when confirming the type for 2017, it is necessary to use the new one.

Download the certificate and application form for 2019

Sample of filling out the certificate

First, let's look at how to fill out a certificate confirming the type of activity. Using the information specified in it, an application will then be drawn up.

After the designation of the document with which the form was entered, the date of preparation of the certificate is recorded.

Further, after the title of the form, information about the enterprise is indicated line by line: full name, date of registration, start date of activity, full name. responsible persons and others. All lines are numbered from 1 to 8 and contain a description of what information to record.

In lines 1-7 you must indicate information according to constituent documents:

• Company name and tax identification number.
• Registration date.
• Start date of business.
• Legal address of the company.
• Information about the director and chief accountant.

In line 8 you need to indicate average number employees for the reporting year.

Then comes a table in which you need to break down income by type of activity:

• Column 1 indicates the code of the type of activity, column 2 - its text name.
• Column 3 records revenue for this species for the past year without VAT.
• In column 4 you need to enter the amounts of target revenue for each type, if any.
• Column 5 indicates the share of revenue for this type from overall size in percentages.
• Column 6 should only be completed by non-profit organizations.

After filling out the table, the result is summed up - the total amount of revenue, which will be 100%.

Attention! Based on this data, the name and code of the type for which the greatest revenue was received is written in line 10. If two or more species have the same share, then the organization itself can choose which OKVED to indicate.

The certificate is signed by the manager and chief accountant. If there is a seal, you need to put its imprint on the document.

Application form

Based on the certificate, an application to confirm the main type of activity is filled out.

After the name of the document by which the form was put into effect, the date of completion is indicated.

Then you need to indicate the name of the social insurance authority to which the certificate is sent.

After the title of the form, write down the full name of the organization according to the constituent documents, social insurance registration number and subordination code.

Attention! Mark in next field is not included - it is necessary to indicate the fact that a certificate was submitted by a government agency.

On the form you must indicate the number of sheets of attachments in the application. After this, the manager signs it.

Responsibility for failure to provide a certificate

The law does not define any specific punishment for the fact that a business entity has not sent confirmation of the main type of activity to the Social Insurance Fund.

But if the company does not submit a certificate, then the fund has the right to independently determine the main type of activity for the organization, and on its basis assign a percentage for calculating contributions for injuries. This process occurs according to the following scheme.

The responsible employee of the fund requests an extract from the Unified State Register of Legal Entities for the company, establishes the degree of danger for each type of activity entered there and assigns the highest interest rate corresponding to the dangerous species.

During this process, the fund will not take into account whether the selected species is currently in use, or whether it was included during registration among others.

Such an action by the FSS previously caused many lawsuits - organizations tried to prove that the fund does not have the right to choose the species on its own. However, since 2017, this action has been enshrined in a Government Decree, and is now carried out legally.

Attention! After the organization has been assigned a percentage rate for injuries, the Social Insurance Fund sends a notification letter by May 1.

Confirmation is necessary even when the entity did not conduct production activities during the previous period. The FSS will then consider this case as a failure to provide data, and therefore will assign a rate according to the algorithm described above. Therefore, even if no activity was carried out, it is better to fill out the form with “zeros” and submit it to the fund with an explanatory note.

New form "Certificate confirming the main type of economic activity" officially approved by the document Order of the Ministry of Health and Social Development of the Russian Federation dated January 31, 2006 N 55.

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