All issues related to pension and medical contributions have been controlled by the Federal Tax Service since 2019. However, payments for injuries and the need to confirm OKVED remained under the jurisdiction of social insurance.

The rate on contributions for accidents and occupational diseases (NA and PZ) depends on the type of business of the legal entity and individual entrepreneur. The higher its danger, the greater the percentage of the contribution.

If the company does not declare its main line of business, the FSS will calculate injury contributions at the maximum rate specified in the Unified State Register of Legal Entities. This rule was approved by the Government in Decree No. 551 of 17.06.16.

How to define it

View certification procedure economic activity consists of several consecutive steps:

Until the rate is received, the injury benefit is calculated and transferred at the 2019 rate. If the FSS raises the risk class for 2019, then the calculated contributions must be adjusted and paid. In this case, late fees and penalties do not apply. If the rate is reduced, an overpayment is formed, which should be taken into account in future calculations and an updated calculation for the 1st quarter of 2019 should be submitted to the fund.

Who is required to submit

All legal entities are required to confirm the main type of business, including those that did not have revenue and were not engaged in entrepreneurship.

If the firm was established in 2019, it does not need to certify the leading activity. In 2019, the company will transfer contributions for injuries at the rate assigned to the type of business specified during registration and which is the key one for the Unified State Register of Legal Entities (clause 6 of the Order).

Separate subdivisions must confirm the main activity, for which the following conditions are met (clause 8 of the Order):

• inclusion on an independent balance sheet;
• having a current account;
• independent calculation of earnings for workers.

Private entrepreneurs are not required to annually certify the rate of contributions from the NA and PZ established for their work. They choose the main activity once - when registering. It is reflected in the USRIP and according to it, social insurance employees set the contribution rate for IP. The fact that it is not necessary to confirm the bet is evidenced by clause 10 of the Rules approved in Resolution No. 713 of 01.12.05.

Contributions from the NC and PZ are paid from the total income of workers working under an employment contract. If the entrepreneur has entered into individual civil law contract, then the contribution to injuries is transferred from the citizen’s earnings, if this is stated in the contract.

Entrepreneurs who do not have hired employees pay contributions for themselves on a voluntary basis. On its own initiative, an individual entrepreneur can change OKVED into USRIP. At the same time, a new tariff for NC and PZ is set for him, depending on the assigned pro-risk class.

In this case, the entrepreneur needs to attest to the leading type of business for 2019. Otherwise, social insurance will not take into account the adjustments and will retain the previous rate, which may be lower than the newly approved one. This will subsequently lead to underpayment of contributions, penalties and fines.

Deadline for 2019

Economic entities are required to submit papers for certification of OKVED before April 15 of the year following the reporting one (clause 3 of the Order). In 2019, the deadline for submission falls on Saturday - a day off.

Unlike the rule established for all reports, the deadline for submitting OKVED confirmation, which coincides with a non-working day, is not transferred forward to the next weekday. This year's application must be submitted by Friday, April 14th.

The procedure approved by the Ministry of Health and Social Development does not determine by what date documents must be submitted.

There is another opinion, which is supported by some lawyers. According to him, the document can be handed over on the 17th, which will not be a violation. Supporters of this point of view refer to Art. 193 of the Civil Code of the Russian Federation. It establishes the transfer of the deadlines for the submission of any reports from weekends to working days.

In accordance with this article, the submission of a certificate and application on April 17 is the timely fulfillment of the obligation of economic entities to confirm OKVED.

The correctness of the position is proved by the letter of the FSS No. 02-09-11 / 16-07-2827 of 02/08/17. It says that in 2019, the deadline for submitting documents to confirm the main activity, which falls on a weekend, is postponed to the next weekdays - April 17.

A sample of filling out a confirmation certificate in the FSS

The data for entering into the form is taken from the reporting for 2019.

A sample certificate of the type of activity in the FSS includes the following information:

• date of completion;
• company name, TIN;
• date and place of registration, assigned number ();
• start date of work;
• registration address;
• Full name of the director and chief accountant;
• average headcount for last year.

Under the table they write the name of the main direction of work, its code, the director and chief accountant sign, and a seal is put. Average headcount workers is reflected only by non-profit structures.

According to the table, determine which activity is the main one. If the percentage for several types is the same, then the main one is considered to be the one for which the professional risk is higher.

Together with a certificate to the FSS, an application is provided, which reflects information about the main activity.

It indicates:

• date of completion;
• the name of the FSS department;
• the name of the insured, his number in the FSS,;
• activity name and code;
• supporting documents: certificate and copy;
• number of applications;
• director's signature.

An employee of the fund puts a stamp on the form, the date of acceptance and a signature with a transcript.

When preparing confirmation papers for 2019, you must specify OKVED from the OK 029-2001 codifier. This is justified by the fact that the organization confirms the type of activity for the past period, when the old codes were in effect. Fund specialists will independently recode the presented figures and set the tariff according to the new classification (Order of the Ministry of Labor No. 851n dated 12/30/16).

Submission methods

A confirmation certificate to the FSS is provided personally or sent by mail. The Fund recommends using the public services website www.gosuslugi.ru.

Posted on the social security website detailed instructions about how to do it. On the FSS website on the left, you need to select the "Public Services" section and click the "OKVED confirmation through the public services portal" tab. A Word file with instructions will appear on the screen.

The guide includes the following points:

• go to your personal account on the portal;
• in the "Public Services" section, select "all services";
• click "Ministry of Labor and Social Protection of the Russian Federation";
• select "FSS RF";
• select the desired service from the proposed list;
• click "Get a service";
• fill out the application form that appears;
• click "next";
• attach a certificate and a copy of the explanation to the balance sheet, click "submit an application".

This will complete the procedure. It takes no more than 10 minutes. The Social Security Fund will receive the documents within five minutes.

At electronically sending paper must be reinforced digital signature. This is stated in paragraph 3 of the Order and paragraph 47 of the Administrative Regulations, adopted by order of the Ministry of Labor No. 178n of 09/06/12.

Notice from the Insurance Fund

The amount of the injury fee rate is affected by the pro-risk class assigned to the organization. It is determined by the main activity of the insured.

After receiving the papers, the social insurance notifies the economic entity within two weeks of the amount of the tariff for the National Assembly and the PZ, established based on the risk class (clause 4 of the Procedure).

If in the past period the organization was engaged in several types of activities for which it received the same revenue, the one that has a higher pro-frisk is recognized as the main one. (clause 2 of the Order).

The approved tariff is used during the year in which the application and confirmation certificate were submitted to the FSS based on the results of the past year.

To apply the injury rate from the beginning of 2019, you need to confirm which activity was leading in 2019.

Until notification is received, the company must use the previous tariff (clause 11 of the Procedure). If the new rate is higher than the previously applied, then from January 1, contributions will need to be recalculated.

The notification from the FSS will indicate the type of business of the insured and the corresponding OKVED code for the new codifier.

When the insured sends documents through the public services website with a notification of the assignment of a tariff, he can familiarize himself with it in his personal account on the portal.

If you don't give up

If the organization does not confirm the main area of ​​activity, then the fund will establish for it the maximum class of pro-risk from the types of activities indicated in the Unified State Register of Legal Entities. This follows from Government Decree No. 551 of 06/17/16. At the same time, it does not matter whether the organization conducted its activities according to this OKVED or not.

Social insurance is obliged to send a notification of the amount of the tariff for contributions from the National Assembly and PZ to the applicant before the end of April of the current year (clause 5 of the Order).

There are no penalties for failure to provide a certificate confirming OKVED and an application by law.

Organizations need to validate their core business in a timely manner. This will help pay injury premiums at a lower rate and avoid disputes with the FSS.

A form of certificate-confirmation of the main type of economic activity is annually submitted by insurers to the territorial department of Social Insurance at the place of their registration. Drawing up a document is mandatory for all enterprises, as well as separate divisions that independently issue remuneration to personnel. 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 unit percentage OKVED workers (with the number of species from 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 is the class definition occupational risk according to the main OKVED, which mainly formed the company's profit over the past year. On the this moment 32 classes were established, to each of which the rate for injuries is equated: from 0.2% for class 1 to 8.5% for the last, class 32 (Law No. 179-FZ of 12/22/05).

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 under employment contracts and submit 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? It is very simple: either by visiting the Social Insurance office, or by sending a complete package of documents by mail, or by generating 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 valuable letter with the obligatory presence of an investment 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 types of OKVED that took place over the past year is reflected.

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.

In 2017, control over medical and pension insurance premiums passed to the Federal Tax Service (FTS). The Social Insurance Fund (FSS) now controls only insurance contributions from occupational diseases and accidents, that is, injuries. In particular, the requirement for the necessary annual confirmation by organizations of their main type of activity (ATS) was retained, from which it follows that in 2017 it is also necessary to verify the ATS.

Where to submit confirmation of the main activity? This is a common question.

It must be remembered that the rate of insurance premium for injuries depends directly on the police department of entrepreneurs and organizations. The higher the insurance rate, the more dangerous the activity is from the side of labor protection.

Who needs to verify the type of activity in 2017?

First, it is necessary to clarify which individual entrepreneurs and organizations must verify in the Social Insurance Fund the type of their business, which is considered the main one.

What is a certificate confirming the main type of economic activity? More on that below.

Organizations

All organizations, without exception, that were registered in 2016, as well as earlier, must confirm the ATS. This also applies to organizations that did not have any income in 2016, and those that conducted the only type of activity.

If the organization was registered in 2017, then it does not need to verify the main activity. For a new company, contributions for injuries will be paid at a rate depending on the department of internal affairs, which was declared as the main one in the Unified State Register of Legal Entities during the registration of the organization.

Where to submit confirmation of the main type of activity, we will understand below.

Individual entrepreneur

An individual entrepreneur is not required to verify the injury rate set by him every year. An individual entrepreneur chooses an internal affairs department only once during registration, and then the selected type is enrolled in the USRIP, and controllers from the Social Insurance Fund set the rate of contributions for the entrepreneur from diseases associated with the profession and accidents. Every year, this type of activity is not confirmed, which is directly stated in the tenth paragraph of the Rules, which are approved by the Government Decree. This indicates that individual entrepreneurs do not have to worry about this procedure. They do not need a certificate confirming the main type of economic activity.

It must be remembered that in 2017, the entrepreneur, as before, must pay contributions for injuries from the salaries of employees who work under an employment contract. However, when concluding, for example, with an engineer, a civil law contract, injury contributions are paid only if this obligation is prescribed by the parties in the contract. If an individual entrepreneur does not have employees, then for himself he pays contributions for injuries only voluntarily to the FSS. Remote confirmation of activities is now possible.

In the event that an individual entrepreneur, on his own initiative, changes the internal affairs department in the USRIP, he is set a new rate for contributions for injuries corresponding to the new risk class. It would then be better for the entrepreneur to confirm the new main activity for 2017, since the new rate may be less than the previous one. The Social Insurance Fund will not independently take into account the changes, but will leave the maximum rate.

Where to submit confirmation of the main activity and within what time frame?

Deadlines in 2017 for verification by enterprises of the type of activity

Verification of the Department of Internal Affairs in 2017 by organizations must be done no later than April 15, 2017. But the 15th fell on Saturday, a day off for the units of the Social Insurance Fund.

It should be noted that the transfer of the deadline for submitting the ATS verification is not provided for on a working day if it falls on a non-working holiday or weekend. And therefore, on the 17th, on Monday, the deadline was not postponed, as many specialists of the Social Insurance Fund departments believe.

When and how to confirm the main activity? This question interests many.

But it is worth noting that some lawyers consider the ATS verification on 04/17/2017 to be lawful and not a violation of the deadline, referring to Article 193 of the Civil Code of the Russian Federation, which establishes the rules for postponing deadlines from weekends to working days. Guided by this article, we can consider the submission of documents to the Social Insurance Fund on April 17 as the timely fulfillment of duties to confirm the internal affairs department.

Employees of the Social Insurance Fund, local controllers may often not agree with the postponement of the verification of internal affairs bodies to 04/17/2017. In this case, the organization will be forced to defend its position in court. However, it is better for enterprises not to take risks and that's it. Required documents submit by April 15th. Then they will be able to avoid any disputes in the FSS, and will no longer wonder where to submit confirmation of the main activity.

Step-by-step instructions for verifying the type of activity

Below is step-by-step instruction on the order in which the main activities should be verified in 2017. In this manual, you can also find samples of the documents required for collection.

Definition of the type of activity

It is necessary to determine the ATS of an individual entrepreneur or organization at the end of 2016. Therefore, it is necessary to calculate the income of each type of activity from the sale of products (services or works) for 2016. Further, the share of all types of activities from the total income of sold products is determined.

The activity with the largest share in 2017 will be considered the main one. However, it must be borne in mind that there may be cases when several types of activity will have an identical share at the end of 2016. In this case, the activity that corresponds to a higher share will be considered the main activity. level of occupational risk.

For an organization engaged in 2016, the only type of activity will be the main one, and this will in no way depend on the types indicated in the Unified State Register of Legal Entities during the registration of a JSC or LLC. You can give an example of how to calculate the ATS of an enterprise in 2016. A certificate confirming the main type of economic activity is filled out quite simply.

Example

Some joint-stock company applied "simplification". The company was engaged in 2016 in the retail and wholesale of food products. According to accounting data, the company earned a total of 10 million rubles in 2016, which includes 4.5 million from retail and 5.5 million from wholesale. The accounting department of the organization calculated the share of sales of each type of business. The share of wholesale trade is 55% (5,500,000 rubles / 10,000,000 rubles × 100%), retail 45% (4,500,000 rubles / 10,000,000 rubles × 100%). From which it can be concluded that the ATS of the enterprise is wholesale because its specific gravity is higher.

Prepare documents

It is known where to submit confirmation of the main type of activity (documents).

The above calculations will help to generate documents that must be submitted to the territorial office of the Social Insurance Fund for a period up to 04/15/2017, or rather:

• application for verification of ATS;
• ATS verification certificate.

Verification certificate sample

In particular, it will be necessary to prepare an explanatory note of the balance sheet for 2016, if the enterprise is not a small one. A copy can be issued in any form - text or table. However, if the firm is a small business, a copy is not required. Certificate-confirmation of the main type of economic activity (sample) is presented below.

Sample application for verification of ATS

The application for ATS verification must be filled out in accordance with the form specified in Appendix No. 1 to the Procedure. The new application form has not been approved, and therefore the above form must be used. A sample application, which must be submitted to the Social Insurance Fund by April 15, 2017, is given below for review.

Submit documents to the FSS

Here is the answer to the question of how and where to submit documents to confirm the type of activity.

All documents that have been prepared are submitted by April 15 to the divisions of the Social Insurance Fund. They must be submitted on paper by mail or in person. Including in 2017, documents can be transferred electronically on the portal public services. To do this, you should familiarize yourself with the information provided on the website of the Social Insurance Fund.

To submit documents electronically using the public services portal, an organization must have an electronic signature on a USB or other physical medium. You can get it at a certification center accredited by the Ministry of Communications of the Russian Federation. In addition, a cryptographic provider program must be installed on the computer from which documents will be sent.

How to confirm the main activity in the FSS is now more clear.

Get FSS decision

Documents sent to the Social Insurance Fund unit before 04/15/2017 will serve as the assignment of the injury rate for 2017, of which the applicant will be notified within two weeks from the date they were submitted. And this means that until the end of April 2017, when sending a document in electronic form, the notification of the assigned rate for 2017 will be available in your personal account.

When and how to confirm the main activity, you can also find out there.

Until notification of the 2017 rate set by the Social Security Fund has been received, injury benefits are calculated at the applicable 2016 rate. If the Social Insurance Fund establishes an increased level of professional risk for 2017, it will be necessary to recalculate payments for 2017 at a new rate and pay additional arrears without fines and penalties. However, if the rate is lower, an overpayment will appear, which can be credited against subsequent payments or simply returned. To do this, it will be necessary to provide updated calculations for the 1st quarter of 2017. Here is how the confirmation of the main activity in the FSS goes.

In case of failure to provide documents for 2017

If the organization does not provide documents on internal affairs by April 15, 2017 to the Social Insurance Fund, the latter will determine the main activity of the insured independently for 2017.

And if the ATS is not confirmed, then since 2017 the Social Insurance Fund has officially the right to assign the highest risk class in the Unified State Register of Legal Entities from all OKVED codes. This right is now officially assigned to the Social Insurance Fund due to the entry into force of Government Decree No. 551. It should be noted that the FSS did this until 2017, which caused a lot of litigation. The court believed that the fund did not have the right to personally choose the most risky activity from all those indicated in the Unified State Register of Legal Entities. The judges agree that the Social Insurance Fund is obliged to take into account only the activities in which the company was engaged in the previous year.

If it is still not clear where to submit a certificate confirming the main type of activity, you need to read this article again. As of 2017, this approach will no longer be applied. If by April 15, 2017 the documents confirming the internal affairs department are not submitted, the rate for payments for injuries by the fund will be increased to the maximum possible from the Unified State Register of Legal Entities. And it will no longer matter whether the company actually conducts this activity. Including will not bring results and going to court. Separate fines for non-confirmation of the main type of economic activity are not provided, as well as separate fines for failure to provide documents to the Social Insurance Fund before April 15, 2017.

Conclusion

The internal affairs department of each individual unit whose location is the place where the enterprise is registered is confirmed and determined in 2017 in the same way. It is considered an independent subdivision allocated by the organization into a separate classification unit, in relation to which the following conditions are met simultaneously:

• the division accrues payments in favor of employees independently;
• division opened Account in a bank (settlement account);
• the unit is on a separate balance sheet.

We have analyzed in detail where to submit confirmation of the main activity. St. Petersburg and Moscow are leaders in terms of the number of reporting organizations.

The Social Insurance Fund sets tariffs for policyholders for calculating contributions for "injuries" annually. The tariff is determined depending on the pro-risk class - the higher it is, the higher the tariff will be applied. In order for the FSS to find out which type of business was a priority for the company based on the results of the previous year, to be able to determine the class of pro-risk and set a tariff for 2018, it needs information confirming the type of core activity.

How is confirmation done? economic type activities in 2018, are there any innovations in this procedure, what forms should be filled out - we will talk about all this in our article.

Who needs confirmation of the type of economic activity in the FSS

For 2017, all organizations must confirm the main type of their business, and it does not matter whether the company had income in 2017. Confirmation is also necessary for those who work in only one single direction.

Confirmation of the type of economic activity is not required in 2018:

• organizations newly established in 2018, as for them, the pro-risk class is determined according to the type of activity specified in the Unified State Register of Legal Entities, as the main one when registering a company, and until the end of 2018, the corresponding tariff is applied to them. But in 2019, these companies will already have to confirm the activity that they recognize as the main one based on the results of 2018.
• to all individual entrepreneurs, except for those who have changed their main type of activity, about which the corresponding changes have been made to the USRIP.

How is the main activity determined

Any activity in All-Russian classifier its own OKVED code has been assigned - it is this code, corresponding to the main activity of the company, that is needed to confirm the main type of economic activity of the FSS insured. Recall that in 2017 new codes of the classifier “OK 029-2014” (approved by order of Rosstandart dated January 31, 2014 No. 14-st), the so-called. OKVED2, in accordance with which the “Classification of activities by pro-risk classes” was also brought (approved by order of the Ministry of Labor of the Russian Federation of December 30, 2016 No. 851n).

According to clause 2 of the “Procedure for confirming the main activity” (approved by order of the Ministry of Health and Social Development of the Russian Federation dated January 31, 2006 No. 55), the main business is recognized as the type of business that has a greater weight in the total volume of products manufactured and services rendered. Non-Profit Organizations focus on the type in which the largest number of workers are employed.

The OKVED code of the main activity of the insured is correlated with the corresponding pro-risk class according to the rules, approved. Decree of the Government of the Russian Federation of 01.02.2015 No. 713. If a company has several types of shares in the total revenue, the main one is considered to be the one with a higher pro-risk class.

The procedure for confirming the main type of economic activity

There have been no changes in the procedure for confirming the main OKVED since 2017.

Documents confirming the main type of economic activity that must be submitted to the FSS are:

• application (Appendix No. 1 to Order No. 55),
• certificate confirming the main type of business (Appendix No. 2 to Order No. 55),
• copy explanatory note to the balance for 2017 (not required from small enterprises).

Where should I send confirmation of the main economic activity? The prepared package of documents is submitted to the territorial branch of the FSS where the insured is registered, and both the “paper” form of submission (by mail or in person) and electronic (in particular, through the State Services portal or using TCS) are allowed.

The FSS assigns an insurance tariff and informs it to the insured within 2 weeks after receiving the documents. The tariff is set from the beginning of the current year.

Confirmation of the type of economic activity: until what date?

General set time for submission of supporting documents - no later than April 15. In 2018, this date coincides with the day off - Sunday, so the deadline is postponed to the next business day - April 16, 2018. This is also confirmed by the letter of the FSS of the Russian Federation dated February 08, 2017 No. 02-09-11 / 16-07-2827.

Forms confirming the main type of economic activity can be downloaded below.

Organizations must confirm the main type of activity in the FSS in 2018 no later than April 15, 2018. Has the confirmation process changed in 2018? What documents are required to be submitted to the FSS and have their forms changed? These questions are of concern to almost all accountants. Answers to them, as well as sample documents are given in this article. We will also talk about the tightening of liability for failure to submit documents confirming the type of business activity on time since 2017.

Introductory information

Since 2017 pension and medical insurance premiums came under the control of the Federal Tax Service. However, insurance premiums for insurance against accidents and occupational diseases (that is, contributions "for injuries") remained under the control of the FSS. This state of affairs continues in 2018. Also in 2018, the requirement for the need for annual confirmation of the main type of activity of organizations remained. Accordingly, it is also necessary to confirm the main type of economic activity in 2018.
Recall that the rate of insurance premiums "for injuries" directly depends on the main activity of organizations and entrepreneurs. And the more dangerous the activity in terms of labor protection, the higher the insurance rate. Cm. " ".

Who must confirm the type of activity in 2018

To begin with, we will tell you which of the organizations and individual entrepreneurs must confirm in the FSS the main type of its business.

Organizations

All organizations registered in 2017 and earlier, without exception, must confirm the main type of activity in 2018. Moreover, this also applies to those organizations that did not have any income in 2017, as well as those who conducted only one type of business.

If the organization was registered (opened) in 2018, then it does not need to confirm the main type of activity. Pay contributions "for injuries" during 2018 new company there will be a tariff based on the main type of activity declared during the registration of the company and indicated in the Unified State Register of Legal Entities as the main one (clause 6 of the Procedure approved by order of the Ministry of Health and Social Development of Russia dated January 31, 2006 No. 55, hereinafter referred to as the Procedure).

Individual entrepreneurs

Individual entrepreneurs are not required to confirm the rate of contributions “for injuries” established by them every year. The main type of activity of individual entrepreneurs is chosen for themselves only once - during registration. This type of activity is listed in the USRIP and according to it, controllers from the FSS set the rate of contributions for insurance against accidents and occupational diseases to the entrepreneur. An entrepreneur does not need to confirm this type of activity annually. This is directly stated in paragraph 10 of the Rules, approved by the Decree of the Government of the Russian Federation of 01.12. 2005 No. 713. Therefore, in 2018, IP, as before, may worry about this procedure.

Recall that contributions "for injuries" of IP in 2018, as before, must be paid from the earnings of employees working on employment contracts. If, however, the IP has concluded a civil law contract with the “physicist”, then it is necessary to pay contributions “for injuries” only if such an obligation of the parties is prescribed in the contract (clause 1 of article 20.1 federal law dated 24.07.98 No. 125-FZ). And individual entrepreneurs without employees pay contributions “for injuries” “for themselves” only on a voluntary basis.

If an individual entrepreneur, on his own initiative, has changed his main type of activity in the USRIP, then a new rate of contributions “for injuries” should be set for him, corresponding to the new class of occupational risk. In such a situation, it is better for the entrepreneur to confirm his the new kind activities for 2018. After all, the new tariff may be less than the previous one. On its own, the FSS of Russia will not take into account the changes and will retain the maximum tariff set earlier.

Deadline for confirming the type of activity in 2018

Organizations are required to confirm the main type of economic activity in 2017 no later than April 15, 2018 (clause 3 of the Procedure, approved by order of the Ministry of Health and Social Development of Russia dated January 31, 2006 No. 55). However, April 15, 2017 falls on a Sunday. On this day, the FSS units do not work.

Note that in order to confirm the main type of activity, it is not expressly provided for the transfer of the deadline for delivery to the first business day if the reporting date falls on a weekend or non-working holiday. Therefore, the confirmation deadline for April 16, 2018 (Monday) is not rescheduled. At least, according to our information, some specialists of the FSS departments believe so. They believe that in 2018 the deadline for confirming the type of activity in the FSS is April 13 (Friday).

However, we note that there is another point of view. Some lawyers are sure that if you confirm the main activity on April 16, 2018 (on Monday), then this will not be a violation of the deadline. They refer to Article 193 Civil Code RF, which establishes general rule rescheduling from non-working days to working days. If we are guided by this article, then the submission of documents to the FSS on April 16 is the timely fulfillment of the obligation to confirm the main activity.

Field supervisors from the FSS may not agree to the postponement of the confirmation of the type of economic activity to April 16, 2018 (Monday). And then the organization, most likely, will need to defend its case in court. It's good that there are positive arbitrage practice(for example, resolution of the Federal Antimonopoly Service of the Volga District dated April 24, 2007 No. А12-14483/06). However, in our opinion, it is better for organizations not to take risks and submit all documents before April 15, 2018. Then there will be no disputes in the fund.

How to confirm the type of activity in 2018: step by step instructions

Step 1. Determine the main activity

Determine the basis for the type of activity of the organization or individual entrepreneur based on the results of 2017 (clause 11 of the Rules, approved by Decree of the Government of the Russian Federation of December 01, 2005 No. 713). To do this, calculate how much income from the sale of products (works, services) for each type of activity was in 2017. After that, determine the share of each type of activity in the total income from products sold(works, services). This formula will help you:

The activity that corresponds to the largest share will be considered the main one for 2018. However, keep in mind that several types of activities specified in the Unified State Register of Legal Entities may have the same share at the end of 2017. And then the main activity should be considered the activity that corresponds to a higher class of occupational risk (according to the Classification, approved by Order of the Ministry of Labor of Russia dated December 25, 2012 No. 625n).

If in 2017 the organization was engaged in only one type of business, then this type will be the main one. Moreover, regardless of what types of activities were indicated in the Unified State Register of Legal Entities when registering an LLC or JSC.

Let us give an example of calculating the definition of the main type of activity of the organization in 2017.

Example.
Cosmos LLC uses a "simplification". In 2017, the company was engaged in wholesale and retail products. According to accounting data for 2017, the company received income in the total amount of 7 million rubles, including from wholesale trade - 5.2 million rubles, from retail - 1.8 million rubles. The accountant of Cosmos LLC calculated the share for each type of activity. For wholesale trade, the share was 74% (5,200,000 rubles / 7,000,000 rubles × 100%), for retail - 26% (1,800,000 rubles / 7,000,000 rubles × 100%). Thus, the main activity for Cosmos LLC will be wholesale trade, since the share of this type of activity is larger. It must be confirmed no later than April 16, 2018.

Step 2. Prepare documents

Based on the above calculations, generate documents for submission to the territorial office of the FSS no later than April 16, 2018, namely:

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

In addition, if the organization is not small, additionally prepare a copy of the explanatory note to the balance sheet for 2017. Arrange it in any form - in tabular or text form. If the firm is a small business, a copy of the note is not needed. Cm. " ", " ".

Help confirmation: sample

Application for confirmation of the main type of economic activity: sample

An application for confirmation of the main type of economic activity must be filled out in the form specified in Appendix No. 1 to the Procedure, approved. by order of the Ministry of Health and Social Development of Russia dated 31.01. 2006 No. 55. A new application form for 2018 has not been approved, therefore, the above form must be used to fill out. .
Download and check out.

Which OKVED to indicate in the documents

You can determine which class your activity belongs to according to the Classification approved by Order of the Ministry of Labor of Russia dated December 30, 2016 No. 851n. It lists the activities and their respective OKVED codes. Activities are grouped into 32 occupational risk classes

Step 4. Submit documents to the FSS

Submit the prepared documents to the FSS unit no later than April 16, 2018. Documents can be submitted "on paper" (in person or by mail). Also, documents in 2017 can be transferred electronically through a single portal of public services. For these purposes, we recommend that you familiarize yourself with the information on the FSS website.

To submit documents electronically through the public services portal, the organization must have an enhanced qualified electronic signature on a physical medium (for example, USB). You can get it in one of the certification centers accredited by the Ministry of Telecom and Mass Communications of Russia. Also, on the computer from which documents will be sent, a cryptographic provider program must be installed.

Step 5. Get the decision of the FSS

Based on the documents received no later than April 16, 2018, the FSS division will assign the rate of contributions "for injuries" for 2018. The applicant must be notified of this within two weeks from the date of submission of the package of documents. That is, until the end of April 2018 (clause 4 of the Procedure, approved by Order of the Ministry of Health and Social Development of Russia dated January 31, 2006 No. 55). If you send documents through a single portal of public services, then you can familiarize yourself with the notification of the assigned tariff for 2018 in the personal account of the legal entity.

Until notification is received from the FSS to set the rate for 2018, the “injury” contributions should be calculated at the rate that you applied in 2017. If for 2018 the FSS establishes an increased class of professional risk, then it will be necessary to recalculate the contributions for 2018 at the new rate and pay the arrears (without penalties and fines). If the tariff is lower, then an overpayment is formed. And it can be set off against future payments or returned. In this case, it will be necessary to submit an updated calculation of the 4-FSS for the 1st quarter of 2018.

If documents are not submitted

If the organization does not submit documents on the main type of activity to the FSS within the prescribed period, the fund will independently determine the main type of activity of the insured for 2018. In such a situation, the FSS has the right to assign the highest risk class from all OKVED codes in the Unified State Register of Legal Entities. This right is officially assigned to the FSS in connection with the entry into force of Decree of the Government of the Russian Federation dated June 17, 2016 No. 551 from January 1, 2017. Note that the FSS bodies did this until 2017. However, this caused a lot of litigation. The judges considered the fund not entitled to choose the most "risky" type of activity arbitrarily from all types specified in the Unified State Register of Legal Entities. When setting the FSS tariff, according to the judges, the FSS should take into account only those types of activities that the organization actually engaged in the previous year (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 05.07.2011 No. 14943/10). Since 2017, this approach has not been applied. If no later than April 16, 2018, supporting documents are not submitted, the fund will increase the rate of contributions "for injuries" to the maximum possible from the Unified State Register of Legal Entities. It does not matter whether the organization actually conducts this activity or not. And arguing with this in court, apparently, is useless. There are no separate monetary penalties for failure to submit documents to the FSS.

In a similar manner, in 2018, it is necessary to determine and confirm the main type of activity of each separate subdivision, at the location of which the organization is registered with the FSS. That is, each separate subdivision, which the organization has identified as an independent classification unit, as well as EP, in respect of which the following conditions are simultaneously met (clause 8 of the Procedure, approved by Order of the Ministry of Health and Social Development dated January 31, 2006 No. 55):

• the division is allocated to a separate balance sheet;
• the department opened a current account;
• the department independently accrues payments in favor of employees.

Discounts and surcharges in the tariff

Discounts

The FSS of Russia can set a tariff for an organization, taking into account a discount or surcharge. To do this, labor safety indicators in the organization are compared with industry average values. Industry average indicators for 2018 were approved by Decree of the FSS of Russia dated May 31, 2017 No. 67. Specialists from the FSS take into account (clause 3 of the Rules approved by Decree of the Government of the Russian Federation dated May 30, 2012 No. 524):

• the ratio of the costs of the FSS of Russia for the payment of all types of security for all insured events with the employer and total amount accrued premiums for insurance against accidents and occupational diseases;
• the number of insured events per 1000 employees;
• the number of days of temporary disability per insured event.

In addition to the main indicators specified in paragraph 3 of the Rules approved by Decree of the Government of the Russian Federation of May 30, 2012 No. 524, when determining the amount of a discount or surcharge, the results of special evaluation working conditions.

The amount of the discount is calculated based on the results of the organization's work for three years.

Allowances

The FSS of Russia can independently establish a surcharge to the tariff if the employer’s injury rate for the previous three years was above the industry average (clause 1, article 22 of the Law of July 24, 1998 No. 125-FZ).

The FSS also establishes a surcharge if the insured had a group accident (2 or more people) with a fatal outcome in the previous year through no fault of third parties. The FSS considers the allowance for the next year, taking into account the number of deaths. This is provided for by clauses 6 and 6.1 of the Rules approved by Decree of the Government of the Russian Federation of May 30, 2012 No. 524.

The allowance cannot exceed 40 percent of the tariff established by the employer (paragraph 2, clause 1, article 22 of the Law of July 24, 1998 No. 125-FZ).