The unchanged rule for accountants remains the confirmation of the main activity in the FSS in 2017, despite the reform of insurance premiums.

What are the deadlines for confirming the type of activity in 2017? Have the forms changed? Let's dwell on this in more detail.

As you know, this year the administration of insurance premiums has been transferred to the tax authorities, but the administration of insurance premiums for accident insurance and occupational diseases(injury contributions) remained in the department of the Social Insurance Fund.

Do I need to submit confirmation of the main activity in 2017? Yes, this FSS requirement remains unchanged.

Why do we confirm the main activity in the FSS in 2017? Class depends on confirmation occupational risk on the activities of the company, and, of course, the tariff for contributions to injuries.

Moreover, the more dangerous the activity for a person, the higher the insurance rate.

Terms of confirmation of the main activity in 2017.

When do we confirm the type of activity in 2017? The deadline for confirmation is set to April 15, 2017 inclusive (clause 3 of the Procedure, approved by order of the Ministry of Health and Social Development of Russia dated January 31, 2006 No. 55). But since April 15, 2017 is a Saturday, the dates for general rules, should move to Monday April 17, 2017. Although not everything is so clear: the legislation regarding confirmation of the type of activity does not clearly indicate the timing of the transfer, so it is safer for companies to confirm the type of activity before April 14, 2017. Although, according to Article 193 of the Civil Code of the Russian Federation, it is possible to confirm the main type of activity on April 17, 2017 (Monday).

Who must confirm the type of activity in 2017?

The main activity in 2017 must be confirmed by all organizations registered in 2016 and earlier. If the company had no income, it is also necessary to confirm the type of activity with zero income.

If the organization registered in 2017, then the main type of activity does not need to be confirmed, since the tariff will be assigned to it on the basis of the type of activity declared as the main one at the opening (clause 6 of the Procedure, approved by order of the Ministry of Health and Social Development of Russia No. 55 of 01/31/2006).

Does an individual entrepreneur need to confirm the type of activity?

Entrepreneurs do not need to confirm the type of activity annually (clause 10 of the Rules, approved by Decree of the Government of the Russian Federation No. 713 of 01.12.2005). They declare the main type of activity when registering an individual entrepreneur, and it is indicated in the USRIP, according to which the injury rate is assigned. But if the main type of activity of the individual entrepreneur has changed, and the changes were recorded in the USRIP, then a new tariff should be set for the entrepreneur. So that there are no questions in the future, it is better for such entrepreneurs to confirm their type of activity in 2017 when changing activities.

What documents are needed to confirm the main activity in 2017?

These are two documents:
- Application for confirmation of the main type of activity (Appendix 1 to the Procedure, approved by order of the Ministry of Health and Social Development of Russia dated January 31, 2006 No. 55) download
- Help-confirmation of the main type of activity (form from Appendix No. 2 to the Procedure) download.

If you do not confirm the type of activity in the FSS in 2017?

What happens if you do not submit documents to confirm the type of activity on time or do not submit them at all? Fund inspectors will independently assign you the highest risk class, and, accordingly, the maximum injury rate based on all of your activities indicated in founding documents(OKVED in the Unified State Register of Legal Entities) (Decree of the Government of the Russian Federation of June 17, 2016 No. 551). So it is better not to delay the documents.

Penalties for non-confirmation of the main type of activity in the FSS for organizations and individual entrepreneurs are not charged on time. Although it is unpleasant for companies, if suddenly insurance premiums for injuries from the earnings of employees will, for example, not be 0.3%, but 1.5%.

If you do not agree with the rate assigned to you, you can file a lawsuit in a court that supports the taxpayer's side, and considers that if the company did not engage in a risky activity, then it is inappropriate to pay premiums at an increased rate assigned on the basis of non-existent activity. In order to avoid disputes, it is better to confirm the type of activity in advance.

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Form of certificate-confirmation of the main view economic activity annually submitted by policyholders to the territorial department of Social Insurance at the place of their registration. The preparation of the document is mandatory for all enterprises, as well as separate subdivisions, independently issuing remuneration to staff. How to fill out a certificate confirming the main type of economic activity for the FSS - an example below. What are the deadlines for submission? Who should not specify income? All 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 FSS was adopted quite a long time ago (No. 55 of 01/31/06). But when compiling a document, enterprises need to carefully monitor changes in the forms so that they do not subsequently face a refusal to accept the report. A detailed sample of filling out is given below, but for now we will decide who and in what time frame is required to submit a certificate.

Significant changes that have taken place this year in the regulation of insurance premiums (since 01/01/17, a new chapter 34 of the Tax Code was put into effect) did not affect the procedure for calculating insurance premiums in terms of injuries. As before, employers-legal entities are required to calculate the specific percentage of employees of OKVED (with the number of types of 2 or more) in general indicator enterprise revenue. As well as submitting reports in the form 4-FSS to your department of Social Insurance, and pay contributions to the details of the social fund, and not to the IFTS.

The purpose of the document becomes clear if you understand the information that the insured must indicate. First of all, of course, these are income data without VAT. But the main objective- this is the definition of the class of professional risk according to the main OKVED, which mainly formed the company's profit over the past year. At the moment, 32 classes have been established, each of which has an injury rate equal to: 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 for the following categories of insurers:

• Newly established companies - a certificate confirming income by type of economic activity is submitted by organizations registered in 2017, until 04/15/18. At the time of opening, the policyholder applies the OKVED tariff specified in registration documents, as the main.
• Separate subdivisions - branches that independently carry out settlements with personnel within the framework of employment contracts and those submitting reports to the territorial branch of the FSS are required to submit a certificate separately from the parent company, at their location. If the employees of the branch receive a salary in 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 - entrepreneurs do not have to annually confirm the amount of income for the working types of their activities (clause 10 of the Rules from Resolution No. 713 of 01.12.15). In this regard, the document flow of individual entrepreneurs is simplified, and the tariff is set one-time, when registering a business, based on data from the USRIP. However, when changing OKVED workers and switching from one type of activity to another, you still have to notify the Social Insurance authorities, providing confirmation by general form and within the stipulated time.

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

To draw up a certificate on the choice of the insured, one of the possible ways– electronic or paper format. If an enterprise generates a document “on paper”, corrections and strikethroughs are not allowed - this will lead to a refusal to accept the forms by the FSS specialist.

How to submit a certificate? Very simple: either by visiting the Social Insurance office, or by sending a full package of documents by mail, or by forming electronic documents. Each of the methods has its own characteristics:

1. Personal visit to the FSS - do not forget to prepare 2 sets of documentation so that one of them has 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 an attachment inventory, which lists the reporting forms. In this case, the second copy remains in the organization, and the postal inventory with the seal of the department serves as confirmation.
3. AT in electronic format- this method is the most convenient, but preliminary preparation is required. The insured must obtain electronic key, for which you 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 FSS.

Download a certificate confirming the main type of economic activity.

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

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

To begin with, the accountant of the company enters registration information - address, name of the enterprise, full name of responsible persons, date of commencement of work. Then, in section 9, the calculation of income for the past last year types of OKVED.

Note! In connection with the entry into force on January 1, 2017 of the OKVED2 Classification, by Order of the Ministry of Labor No. 851n of December 30, 2016, a new certificate confirming the main type of economic activity is compiled for 2016 by old OKVED. Changes will need to be taken into account when drawing up documents for the FSS for 2017.

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

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

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

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

Learn more about applying the form:

• Injury contribution rate for the general contractor

  Year. The company must submit: - a statement confirming the main type of economic activity; – certificate-confirmation of the main type of activity; - a copy explanatory note to ... 2005 No. 713. The classification of types of economic activity by occupational risk classes was approved ... . The class is determined by the main activity. And what kind is recognized as the main one? The one that ... will allow you to determine the share of the main activity: - information about revenue specifically for your ...

• Prohibition of agency work or new regulation of provision of personnel

  in the main activity. It is interesting to note that the position in support of the demand for contracts for the provision of personnel ... in this case, there will be some kind of written statement (certificate) of the host party for this ... tariff, determined in accordance with the main type of economic activity of the host party, as well as from ... to the insured (sending party) information about its main type of economic activity, results special evaluation working conditions...

• Contributions for insurance against NA and PZ and independent classification units

  Confirmation certificate, corresponds to the names of the types of economic activities carried out by these divisions and indicated in the application for separation ... and the types of economic activities of these divisions. To do this, the insured annually, simultaneously with the confirmation of the main type of economic activity, submits ...

• We update the tariff on contributions for "injuries"

  ...). Documents required to confirm the main type of activity for the current year ..

• Insurance premiums: new in 2019

  Tariffs of insurance premiums, the procedure for confirming the main type of economic activity for setting the tariff has changed insurance premium... tariffs for insurance premiums, the procedure for confirming the main type of economic activity for establishing the tariff for insurance premiums has changed ... - confirmation and application). For confirmation of OKVED in 2019, the following documents are required: an application for confirmation of the main type of activity, a confirmation certificate ...

• Practice of the Supreme Court of the Russian Federation on tax disputes for November 2018

  What did the Taxpayer, knowing about the financial instability of the bank, undertake ... with the conclusions of the tax authority about the unjustified application by the Taxpayer ... O, dated 15.07.2003 No. 311-O, dated 22.01.2004 No. 8-O). Types of activity... submit documents to the fund to confirm the main type of economic activity; the fund must evaluate these ... evidence in court of the validity of the declared tariff, due to part ... of the tax reporting of counterparties indicates the incommensurability of tax reporting indicators ...

• Reduced insurance premium rates from 2017

  Art. 346.15 of the Tax Code of the Russian Federation. Confirmation of the main type of economic activity of the organization or individual entrepreneur specified in ... 1 of this article does not correspond to the declared one, such an organization or such an individual entrepreneur ... We are talking about the right to include in income from the main type of activity the amounts qualifying ... sounded like this : the legislation of the Russian Federation on insurance premiums does not establish dependence ... .07.2016 No. 250-FZ “On Amending Certain Legislative ... with the adoption federal law"About making changes to the first part...

• About new OKVED codes

  EGRIP information about the types of activities actually carried out? Why it is impossible to ignore the obligation to confirm the types of activities carried out in ... types of activities that do not correspond to the OKVED codes declared in the registers, bear the risks of taxation of such types of activities ... their activities in several types of economic activities, does not confirm the main type of economic activity, it is subject to classification to the main type of economic activity, which ...

• Review of letters from the Ministry of Finance of the Russian Federation for November 2018

  The need to obtain additional evidence to confirm the fact that the person being checked ... is carried out only if there is documentary evidence of such additional expenses of the employee, ... obtaining the conclusion of a specialized organization on the possibility of using the radio-electronic means declared by the telecom operator ... Payer of insurance premiums, the main type of economic activity which is the activity in the form of specialized construction works (...

• Review of letters from the Ministry of Finance of the Russian Federation for December 2018

  Decision Russian organization- by a taxpayer on recognition of the amount of a loan granted by ... foreign companies, then the notice of controlled foreign companies is presented as ... derivative financial instruments recognized documented and actually carried out by the taxpayer ... the record of the father was made at the request of the mother of the child, who is not a member ... the organization applies UTII in the implementation of the main type of economic activity - carpentry and carpentry, ...

• Review of letters from the Ministry of Finance of the Russian Federation for September 2018

  The Tax Code of the Russian Federation, on the basis of the application of the taxpayer, returns an excessive ... record of the termination of the activities of the affiliated legal entity subject to documentary confirmation... Payers of insurance premiums whose main economic activity is television broadcasting... real estate object based on the application of its copyright holder. State registration... for the first time you are filing a claim containing a claim for the allocation of a share of home ownership...

• Application of reduced rates of insurance premiums by "simplistic" travel agents

  Applying the simplified taxation system, the main type of economic activity of which is one of the types of activities specified in paragraphs ... For information: The main type of economic activity is qualified on the basis of activity codes in accordance with ... will confirm compliance with the condition on the share of income from the implementation of the main type of economic activities, as well as ... 185.1 of the Civil Code of the Russian Federation). Confirmation that the register indicates ... for the relevant fund. Application for offset or refund of the amount of overpaid ...

• Review of Letters of the Federal Tax Service and tax changes for the II quarter

  Citizens (as authorized persons) applications for state registration rights to real estate ... No. SD-4-3 / [email protected]"O documentary evidence income tax expenses ... are included in income from the main type of economic activity for the purpose of applying reduced tariffs ... deductions - actually incurred and documented expenses directly related to the extraction ... of cryptocurrencies, over the total amount documented expenses for its acquisition. ...

• Reduced rates of insurance premiums for transport

  All activities included in this area, in the total income of the organization. Confirmation ... based on the results of activities for nine months of the year will confirm the condition of application ... is paid for the main type of activity. True, it was a question of a situation where the conduct of the main type of activity entails ... (reporting) period the main type of economic activity of the organization or individual entrepreneur does not correspond to the declared main type of economic activity; organization or...

• Changes in the payment of insurance premiums

  The amount of actually incurred and documented expenses related to the extraction of such ..., publishing license agreement, license agreement on granting the right to use a work of science ... USNO, the main type of economic activity (in accordance with All-Russian classifier types of economic activity) which is an activity in the social ... tax authority at the place of registration of the application for exemption from payment of insurance ...

Confirmation of the main activity in 2019 is mandatory for all policyholders. Budget institutions are no exception. The document is required to determine the rate of insurance premiums in terms of insurance coverage against accidents and occupational diseases.

How to fill out a certificate confirming the main activity

To fill out the certificate, information is taken from the documents:

1. Extract and Unified State Register of Legal Entities.
2. Report on average headcount employees for the previous calendar year.
3. Accounting annual reporting for the previous period, namely an explanatory note, which indicates the distribution of the revenue part according to OKVED. Or use the OKUD 0503737 forms or an agreement on the provision of subsidies (for a municipal task and other purposes).

We put down the date - no later than the deadline for submission.

Application for confirmation of the main activity, form

The form is approved in 1 Appendix to the Order, approved. by order of the Ministry of Health and Social Development of Russia dated January 31, 2006 No. 55.

How to fill out an application

The algorithm is simple:

1. Specify the date the application was made.
2. We prescribe the name of the territorial branch of the Social Insurance Fund.
3. The name of the organization, registration number and subordination code. The code can be found in the FSS.
4. We indicate that the institution is state (municipal).
5. Enter the year for which the calculations were made specific gravity income according to OKVED.
6. We indicate the code of the main economic activity according to the certificate.
7. We designate the accompanying documents and the number of sheets.

Do not forget to check which OKVED codes you indicated in the documentation. Valid in 2019 new classifier, approved by order of Rosstandart dated January 31, 2014 No. 14-st (as amended on October 07, 2016). But to confirm the type in the FSS for 2019, the old codes should be indicated, but the notification from Social Insurance will come according to the new classifier.

From the salary of employees you pay insurance premiums:

• 30% - to the tax on pension, medical and social insurance.
• From 0.2 to 8.5% - in the FSS for insurance against industrial accidents, they are also called contributions for injuries.

What determines the amount of contributions for injuries?

If an employee has an accident at work, he will receive from the FSS insurance payment. It is taken from the injury contributions paid by the employer.

The amount of contributions depends on what you do. The more dangerous the business, the greater the risk of an accident. More risk means higher premiums.

In order for the FSS to know at what rate to assess contributions, it must know what you are doing.

Who should confirm the main activity in the FSS?

LLC only.

Where can I see the amount of contributions?

1. Find in the table the type of economic activity for which you have the most income over the past year.
2. Use the same table to determine the occupational risk class of your business. The higher the class, the higher the contributions.
3. contribution rate.

For example, for risk class 1, the minimum contribution rate is 0.2%. This means that from an employee's salary of 20 thousand rubles, you will pay 40 rubles of contributions for injuries per month.

Most businesses belong to risk class 1: cafes, clothing repair, hairdressers, almost all wholesale and retail, software development, consulting, photo services, passenger transportation, couriers, hotels, food delivery, education and other businesses.

How to determine the main activity?

This is the one on which you received the most income last year.

For example, Katya has a beauty salon, an online cosmetics store and courses for hairdressers.

Her income for 2017 is 3.6 million rubles, excluding expenses. Here's how revenues are distributed across different businesses:

• income from a beauty salon - 2.5 million rubles
• income from the online store - 800 thousand rubles
• income from courses for hairdressers - 300 thousand rubles.

Katya's main activity is a beauty salon. The share of income from this business is 69.4%.

If several types of business have the same share of income, the main one will be the one with a higher risk class.

How to confirm the main activity?

• a letter about the absence of an explanatory note to the balance sheet is optional, but it is better to play it safe.

If April 15 falls on a holiday or weekend, the deadline is shifted back to the next business day.

If you register an LLC in 2018, then for the first time confirm the type of activity only in 2019. For the whole of 2018, pay contributions for the main type of activity, which is indicated in the Unified State Register of Legal Entities.

How to fill out a confirmation certificate?

Fill the table:

1. Your OKVED codes according to an extract from the Unified State Register of Legal Entities.
2. Decoding of OKVED codes - in the same wording as in the extract from the Unified State Register of Legal Entities.
3. income for each OKVED code excluding costs. Important: indicate income in thousands of rubles. For example, write 1 million like this - 1,000 thousand rubles.
4. Do not fill in the fourth column if there was no earmarked income - for example, grants and subsidies.
5. Calculate the share of income for each OKVED as a percentage.
6. Do not complete the sixth column, it is for non-profit organizations only.

In paragraph 10, write the type of economic activity for which the share of income is greater, indicate its OKVED code.

How to submit a confirmation certificate?

• personally take it to the FSS,
• through a proxy,
• by mail valuable letter with a description of the attachments,
• through the MFC
• in electronic form through the public services portal - this requires a separate electronic signature on physical media, Elba's signature will not work.

What to do after sending confirmation?

Two weeks after the Social Insurance Fund receives your confirmation certificate, it will issue you a notice of the amount of insurance premiums for this year. Until you receive a notice, count the contributions at the previous year's rate.

If you have a new rate, recalculate dues from the beginning of the year to the month in which you received the notice.

What happens if you do not confirm the type of activity?

The FSS will choose the most dangerous among your OKVED and charge contributions for it.

Olesya has a bakery. She bakes bread and buns for her shop and also makes it to order for local eateries. She has 3 OKVED codes in the Unified State Register of Legal Entities:

• 47.24 - retail trade in bread, bakery and confectionery products. It belongs to the 1st risk class, the contribution rate is 0.2%.
• 56.10 - restaurants and food delivery services. Also 1st risk class, contribution rate 0.2%.
• 10.71 - production of bread and flour confectionery, cakes and pastries. This is already the 3rd class of professional risk, the contribution rate is 0.4%.

Olesya did not have time to inform the FSS in time that her main business is retail. Therefore, for the whole year she will have to pay contributions at the highest of these rates - 0.4%. If Olesya confirmed the type of activity, she would pay half as much.

If you have only one OKVED code or the same rate for all codes, you can not confirm the type of activity. The FSS charges contributions at the maximum rate, choosing from those codes that you have. In this situation, there is nothing to choose from, and the bet will be one.

If Olesya had only two OKVED codes - 47.24 and 56.10, she could not confirm the type of activity. According to these codes, the rate is 0.2%, according to which Olesya will count contributions throughout the year.