A form for a certificate confirming the main type of economic activity is submitted annually by policyholders to the territorial branch of Social Insurance at the place of their registration. Drawing up the document is mandatory for all enterprises, as well as separate divisions that independently issue remuneration to staff. How to fill out a certificate confirming the main type of economic activity for the Social Insurance Fund - an example below. What are the deadlines for delivery? Who should not specify income? All the answers are in this article.

Certificate form to confirm the main type of economic activity in 2017

The law approving the current form of a certificate confirming the main type of economic activity of the Social Insurance Fund was adopted quite a long time ago (No. 55 of January 31, 2006). But when drawing up a document, enterprises need to carefully monitor changes in the forms so as not to subsequently face a refusal to accept the report. A detailed sample of filling out is given below, but for now let’s decide who is required to submit the certificate and within what time frame.

The significant changes that took place this year in the regulation of insurance premiums (a new Chapter 34 of the Tax Code came into force on January 1, 2017) did not in any way affect the procedure for calculating insurance premiums regarding injuries. As before, employers-legal entities are required to calculate the specific percentage of OKVED workers (if the number of types is 2 or more) in the overall revenue of the enterprise. The same goes for submitting reports in Form 4-FSS to your Social Insurance department, and paying contributions to the details of the social fund, and not the Federal Tax Service.

The purpose of the document becomes clear if you understand the information that the policyholder must indicate. First of all, of course, this is data on income excluding VAT. But the main goal is to determine the class of professional risk according to the main OKVED, which mainly generated the company’s profit over the past year. At the moment, 32 classes have been established, each of which has an equivalent tariff for injuries: from 0.2% for class 1 to 8.5% for the last, class 32 (Law No. 179-FZ of December 22, 2005).

Separate rules apply to the following categories of policyholders:

• Newly created companies - a certificate confirming income by type of economic activity is submitted by organizations registered in 2017 until April 15, 2018. At the time of opening, the policyholder applies the tariff according to OKVED, specified in the registration documents, as the main one.
• Separate divisions - branches that independently carry out settlements with personnel under employment contracts and submit reports to the territorial office of the Social Insurance Fund, are required to submit a certificate separately from the parent company, at their location. If branch employees receive a salary from the parent organization, income by type of OKVED is confirmed for the enterprise as a whole and 1 certificate confirming the main type of economic activity is submitted.
• Individual entrepreneurs do not have to annually confirm the amount of income from work types of their activities (clause 10 of the Rules from Resolution No. 713 of 12/01/15). In this regard, the document flow of individual entrepreneurs is simplified, and the tariff is set one-time, upon registration of a business, based on data from the Unified State Register of Individual Entrepreneurs. However, when changing OKVED workers and switching from one type of activity to another, you will still have to notify the Social Insurance authorities by providing confirmation in a general form and within the required time frame.

Rules for filling out a certificate confirming the main type of economic activity

To draw up a certificate at the choice of the policyholder, one of the possible methods is used - electronic or paper format. If an enterprise generates a document “on paper”, corrections and cross-outs are not allowed - this will lead to a refusal to accept the forms by the FSS specialist.

How to submit a certificate? It’s very simple: either by visiting a Social Insurance office, or by sending a complete package of documents by mail, or by generating electronic documents. Each method has its own characteristics:

1. Personal visit to the Social Insurance Fund - do not forget to prepare 2 sets of documentation so that one of them contains a mark confirming the fulfillment of the policyholder’s obligation to confirm the main type of OKVED.
2. By mail - it is recommended to send documents in the form of a valuable letter with the obligatory presence of a list of attachments, which lists the reporting forms. In this case, the second copy remains in the organization, and confirmation is a postal inventory with the department’s seal.
3. Electronically - this method is the most convenient, but preliminary preparation is required. The policyholder must obtain an electronic key in advance, for which he will still have to visit Social Insurance. But a single visit will free you from further loss of time, allowing you to organize electronic document management with the Social Insurance Fund.

Download a certificate confirming the main type of economic activity.

An example of filling out a certificate confirming the type of economic activity

To correctly and without errors fill out a certificate confirming the main type of economic activity - a sample here, read the practical example of document formation.

To begin with, the company's accountant enters registration information - address, name of the enterprise, full names of responsible persons, start date of work. Then, in section 9, the calculation of income for the types of OKVED that took place over the past year is reflected.

Note! In connection with the entry into force of Classification OKVED2 from 01/01/17 according to Order of the Ministry of Labor No. 851n dated 12/30/16, a new certificate confirming the main type of economic activity is drawn up for 2016 according to the old OKVED. The changes will need to be taken into account when preparing documents for the Social Insurance Fund for 2017.

In our example, the organization Impulse LLC had 2 types of activities over the past 2016:

1. For rental of non-residential premises - income amounted to 2,070,000 rubles.
2. For wholesale trade in building materials - income is 155,000 rubles.

For distribution, a proportion formula was used, according to which the main OKVED is established as the rental of non-residential premises with a specific share of income of 93%. It is also transferred to the policyholder’s application and the tariff for accrual and payment of injuries is selected based on it. The second OKVED (trade) with a share of 7% is additional.

To confirm the main type of economic activity, the company’s accountant submits a number of documents to the social insurance fund, the list of which is prescribed in a special order. An explanation of the balance sheet for the previous year, an application and a certificate are submitted by the company by April 15. After checking the documentation, the relevant authorities notify the organization within two weeks of the insurance tariff that the company is obliged to apply when taxing.

You will need

• - company documents;
• - Order of the Ministry of Health and Social Development of Russia No. 55 of January 31, 2006;
• - appendices to the order of the Ministry of Health and Social Development of Russia No. 55 of January 31, 2006;
• - explanatory note to the balance sheet for the reporting year by type of economic activity;
• - OKVED;
• - personnel documents;
• - balance sheet.

Instructions

Order No. 55 of the Russian Ministry of Health and Social Development dated January 31, 2006 approved the procedure for confirming economic activity. An application form is attached to the main text of the document. It must reflect all the necessary data. Start by indicating the date of completion, the name of the social insurance fund branch at the place of registration of the company.

Write the full name of the company indicated in the constituent documents when creating the enterprise. Enter the registration number of the organization assigned to the company as an insurer. Specify the subordination code. Check the box for a budgetary institution, if the company is one.

Please attach a certificate confirming your main type of economic activity to your application. The form of the document is Appendix No. 2 to the relevant procedure. Indicate on the certificate the date it was completed. Enter the name of the company, INN of the enterprise, date, number, place of registration in accordance with the Unified State Register of Legal Entities. Write the address of the location of the organization, personal information of the director and chief accountant of the company.

Indicate in the certificate the average number of employees, which is calculated by dividing the number of employees for each month of the reporting year by 12. Please note that the average number of employees should include specialists who perform a labor function at the enterprise. Exclude from this value dismissed workers transferred to another organization.

Fill out the table in which you indicate the amount of income, target income, as well as the share of income as a percentage for each type of economic activity, if there are several of them. Do not forget to enter the number of employees employed in a particular type of activity.

Now write the name of the main type of economic activity, its code in accordance with the classifier. It is selected as follows. Determine which type employs the largest number of employees. Or choose the type for which the share of income is higher compared to other types of activity.

Ekaterina Samodurova answers, senior expert
Order of the Ministry of Health and Social Development of Russia dated January 31, 2006 No. 55 does not contain detailed explanations on the procedure for filling out a certificate confirming the main type of economic activity. At the same time, in accordance with the given example of filling out a confirmation certificate, in column 3 of the certificate, reflect the amount of income from income-generating activities for the relevant type of economic activity, and in column 4, reflect the amount of targeted revenues and financing (including budget financing, grants, etc.). etc.), for the relevant type of economic activity.

Rationale

From the situation

Margarita Orlova , Head of the Department of Administration of Insurance Contributions of the Federal Social Insurance Fund of Russia

How to determine the main type of activity of an institution for applying the rate of contributions for insurance against accidents and occupational diseases

Operating institutions independently determine their main type of activity (clause 11 of the Rules approved by Decree of the Government of the Russian Federation of December 1, 2005 No. 713).

The main type of economic activity of a state (municipal) institution is the type in which, based on the results of the previous year, the largest number of employees were employed (clause 9 of the Rules approved by Decree of the Government of the Russian Federation of December 1, 2005 No. 713, Article 9.1 of the Law of January 12, 1996 No. 7-FZ).

An example of how to determine the main type of activity to set the rate of contributions for insurance against accidents and occupational diseases*

In the Alpha institution, the total average number of employees for 2016 was 450 people. As part of its income-generating activities, Alpha is engaged in two types of activities: the production of outerwear and the organization of catering.

The employment of employees by type of activity is as follows:

• within the framework of fulfilling a state task - 250 people;
• within the framework of training highly qualified personnel (OKVED code – 85.23) – 100 people;
• in publishing activities (OKVED code – 58.1) – 100 people.

The share of employee employment in fulfilling the state task is 55.55 percent (250 people: 450 people × 100%), as part of the training of highly qualified personnel – 22.23 percent (100 people: 450 people × 100%), in publishing - 22.22 percent (100 people: 450 people × 100%).

The greatest share has activities related to the implementation of the state task of the institution (financial support for this activity is carried out in the form of subsidies from the budget). That is, the main type of activity for 2017 is recognized as activity that corresponds to the 1st class of professional risk.

Based on the calculations made, the accountant filled out:

• certificate confirming the main type of economic activity;*
• statement confirming the main type of economic activity.

The accountant submitted these documents to the branch of the Federal Social Insurance Fund of Russia, where the institution is registered. The Fund assigned the institution a rate of contributions for insurance against accidents and occupational diseases for 2017, corresponding to the 1st class of professional risk. Its size was 0.2 percent (Article 1 of the Law of December 19, 2016 No. 419-FZ, Article 1 of the Law of December 22, 2005 No. 179-FZ).

Example of filling out a certificate confirming the main type of economic activity*

When needed: to establish the rate of contributions for insurance against accidents and occupational diseases for the current year.

Find out more about the document and procedure:

• How to set the premium rate for insurance against accidents and occupational diseases

Appendix No. 2
to the Procedure for confirming the main type
economic activity of the insured
compulsory social insurance from
industrial accidents and
occupational diseases – legal
persons, as well as types of economic activities
divisions of the insurer, which are
independent classification
units approved
by order of the Ministry of Health and Social Development of Russia
dated January 31, 2006 No. 55 (as amended
order of the Ministry of Health and Social Development of Russia
dated June 22, 2011 No. 606n)

The work of any enterprise requires not only the constant implementation of modern methods of increase, but also qualified work in the field of conducting financial and economic activities.

Definition of the concept

The definition of financial and economic activity means the purposeful activities of employees, which should optimize the company’s work on the basis of certain calculations.

This type of activity is characterized, first of all, by the volume of sales of finished products, the quantity and range of goods produced.

Volume of products produced depends on factors such as:

• level of production capacity;
• sufficient amount of raw materials;
• availability of the necessary equipment;
• availability of sufficient labor force;
• established sales of finished products.

Despite the fact that the financial and economic activities of an enterprise depend on many factors, not all of them are amenable to formal assessment.

For forming an assessment special attention is paid to such resources as:

• labor;
• material;
• financial.

Goals

Each operating enterprise has its own goal, which is set directly by the managers themselves.

Financial and economic activities in this is a tool to solve the assigned problems.

This type of activity must be purposeful. To achieve its effective performance, it is necessary to constantly balance common sense and calculations.

The risk of making the wrong decision in terms of financial and economic activities is always high, which can lead to a deterioration in the situation of the enterprise and a deviation from the set course.

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Procedure

Conducting financial and economic activities primarily depends on a properly drawn up plan, which consists of parts such as:

• title part;
• content;
• text part;
• tabular part.

Let's consider each of the points in more detail.

Header part

This part specifies the officials who has the right to formulate the purpose of management similar activities, with mandatory stamp confirmation.

Besides indicated:

• name of the enterprise;
• document creation date;
• business location address.

At the end there is a number and signature.

This part of the plan for conducting financial and economic activities has the smallest volume and includes content of the text and tabular parts.

Text part

In this part of the document must be clearly stated:

• the purpose of carrying out the labor activity of the enterprise or its separate division;
• type of work and description of their paid part;
• the total value of all property of the enterprise at the time of drawing up this document;
• other additional information that is added at the request of management.

Tabular part

To this part of the plan are recorded:

• information about the financial condition of the enterprise (financial assets and other liabilities);
• information about the company's receipts and payments.

Financial condition indicators enterprises are always reflected for the last reporting period.

It is worth noting that in the tabular part must be indicated:

• amount of debt;
• the amount of credit debt;
• the total value of the enterprise's property.

Display planned indicators for payments must always be generated in the “Payments” section.

First of all, they must be directed:

• to pay the company's employees;
• to pay taxes;
• for the purchase of necessary equipment to ensure stable operation of the enterprise, raw materials, and so on.

The entire process of conducting financial and economic activities must be monitored by the top management of the enterprise in order to avoid deterioration of the situation.

The procedure for forming the Financial and Economic Activities Plan of an institution is discussed in the following video tutorial:

Required documents

Keeping records of budgetary enterprises is carried out using accounting accounts in strict accordance with, which is approved by the Government of the Russian Federation. Its structure is formed based on international standards.

To the account grouping database qualification laid down economic features of the enterprise's business operations.

The formed structure of the Chart of Accounts allows, if necessary, to obtain all the necessary information when conducting financial and economic activities.

All accounts that are necessary to conduct financial and business activities consist of several groups, namely:

• balance;
• off-balance sheet.

In turn, balance sheet accounts include 8 classes. Let's take a closer look:

1. 1 class. Non-current assets. All accounts from this class are primarily used when accounting for tangible and intangible assets of an enterprise. These assets are intended for long-term use and in no case serve as a sale or expenditure in the coming year.
2. 2nd grade. Inventories. This class of accounts takes into account the assets of material turnover that are on the balance sheet of the enterprise and will be sold during the year.
3. 3rd grade. Funds, accounts and other assets. In 3rd grade those funds are taken into account, which display the current state of assets, namely:
   • cash balance;
   • presence in banking organizations;
   • settlement with debtors.
4. 4th grade. Own financial capital. Account documentation from this class is used when determining results execution of various organizations.
5. 5th grade. Long-term commitments. Documentation in this class is used to record obligations for which payment will be made at the beginning of the next year.
6. 6th grade. Current responsibility. Documents according to which settlement of obligations will be made during the current year.
7. 7th grade. Profit. From this class, documents that display income from budgetary and own funds are taken into account.
8. 8th grade. Expenses. Documentation is used in the process of accounting for actual and budgetary waste of an enterprise.
9. In addition to the main documentation from these accounts, others are also used. They are classified as class 0. 0 class. Off-balance sheet accounts. This documentation is used when calculating material assets, other assets and liabilities.

It is worth noting that this documentation from these classes is an integral part of the effective management of the financial and economic activities of the enterprise. If you ignore any document, efficiency can be significantly reduced.

Analysis order

The main role in the efficiency of the enterprise is played by analysis of financial and economic activities.

IN based on analysis lies economic science, which, first of all, allows us to give:

• economic assessment of the enterprise’s activities;
• assessment of the property and financial condition of the enterprise;
• the economic situation of the enterprise as a whole.

The main goal of this analysis is to identify unused funds and their further implementation to improve the economic situation of the enterprise, including the efficiency of the production part.

Upon completion of the analysis of the financial and economic activities of the enterprise, decisions are made on further actions aimed at achieving the set goals.

A simple example of this.

The rate of consumption of raw materials, which is spent on the production of products, is established taking into account its optimal reduction in volume, which will not affect the quality of the finished product, but at the same time, the level of competitiveness increases.

By analyzing financial and economic activities, you can easily see the correctness or incorrectness of actions that contributed to the deterioration of the quality of the goods, and thus caused losses to the enterprise.

For financial and economic analysis of the enterprise comes with a huge responsibility.

With its help, you can identify the presence of any financial problems in an enterprise, discover the reasons for their occurrence, and also determine further actions that will help resolve them as quickly as possible. Using this analysis, you can determine the level of solvency and the degree of the enterprise, including predicting a possible situation related to insolvency.

In the process of conducting financial and economic analysis can be identified factors that, if further ignored, can lead to...

Today it is impossible to imagine the activities of any enterprise that would not conduct such an analysis. According to statistics, more than 70% of enterprises, after conducting such an analysis, were able to predict their possible bankruptcy, and moreover, find ways to eliminate financial problems and avoid insolvency.

Based on the analysis results Can:

• identify factors deteriorating the economic condition of the enterprise;
• find ways to effectively improve activities;
• eliminate internal factors influencing financial and economic activities;
• see the overall picture of financial and business activities.

The goals and rules for analyzing the financial and economic activities of an enterprise are described in the following video lecture:

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What is registration?

Registration is a procedure that every legal entity must go through, regardless of the organizational and legal form you choose. Registration is multi-stage in nature and consists of the following stages:

1. preparation of documents for company registration and their signing by the founders,
2. certification of an application for state registration by a notary and payment of the state registration fee,
3. submission of documents to the registration authority,
4. after 7 working days, receipt of documents from the registration authority,
5. printing production,
6. registration with the Statregister of Rosstat, the Pension Fund and the Social Insurance Fund,
7. opening a bank account.

How long does it take to register a company?

Registration of a company takes 7 working days from the moment of submitting documents to the registration authority, making a seal and registering with all authorities takes another 2 working days, opening an account depends on the specifics of the bank you have chosen (from 1 day to 7 days) .

What information do I need to provide to register a company?

In order to register a company, the following information and documents are required:

• company name
• photocopies of passports of founders and directors
• information about legal address
• information about types of activities
• amount of authorized capital
• distribution of shares between founders
• tax system

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Often, managers who have opened their own company for the first time have a question: when is the company considered registered and can they begin to enter into agreements with partners, suppliers and customers and generally conduct full-fledged financial and economic activities?

If you read the Civil Code of the Russian Federation, then paragraph 2 of Article 51 states that a legal entity is considered created from the date of making the corresponding entry in the unified state register of legal entities. Moreover, the state tried to reduce the registration time as much as possible and limited its period to a strict framework - no more than five working days from the date of submission of documents to the registration authority (clause 1 of Article 8 of Federal Law 129-FZ “On State Registration of Legal Entities and Individual Entrepreneurs”).

However, in practice, the procedure for registering a company does not end there, since before starting work, the company must take a number of other actions. For example, it is necessary to decide on the taxation system. Those companies that intend to apply a simplified tax system, or pay a single tax on imputed income or a single agricultural tax, must contact the territorial Federal Tax Service and submit an application to switch to a special tax regime within 5 working days after registering the company.

Also, before starting activities, you should contact the territorial body of the Statregister of Rosstat and obtain all the statistics codes necessary for work: OKVED, OKPO, OKATO, OKFS, OKOPF and OKOTU.