New form "Help-confirmation of the main view 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:

• The procedure for compiling, composition and deadlines for submitting annual reports on the simplified tax system for 2015. Form and procedure for filling out the declaration. Example

  PM "Information on the main indicators of the activity of a small enterprise" (approved ... at the expense of the FSS of the Russian Federation; - a certificate confirming the main type of economic activity; - a declaration on insurance premiums ... PM "Information on the main indicators of the activity of a small enterprise" (approved. .. on the funds of the FSS of the Russian Federation; - a certificate confirming the main type of economic activity; - a declaration on insurance ... received funds within the framework of charitable activities, target financing, target...

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

  SKE; the name of the types of economic activity indicated by the insured in the confirmation certificate corresponds to the names of the types of economic activity carried out by these divisions ... and the types of economic activity of these divisions. To do this, the policyholder annually, simultaneously with the confirmation of the main type of economic activity, presents .... Recall that we are talking about a statement, a confirmation certificate of the main type of activity and a copy explanatory note to...

• Insurance premiums: new in 2019

  Insurance premiums, the procedure for confirming the main type of economic activity to establish the insurance premium rate ... insurance premiums has changed, the procedure for confirming the main type of economic activity to establish the insurance tariff has changed ... new forms of documents (certificate - confirmation and application). For confirmation of OKVED in 2019 ... the following documents: a statement of confirmation of the main activity, a confirmation certificate that reflects the percentage of income ...

• We update the tariff on contributions for "injuries"

  ... No. 125-FZ). For your information: the procedure for confirming the main type of economic activity of the insured for compulsory social insurance ... units and confirming the types of economic activities of these units, the insured annually, simultaneously with the confirmation of the main type of economic activity, represents in ... the main type of economic activity. To do this, you must submit an appropriate application to the FSS with a confirmation certificate attached ...

• Injury contribution rate for the general contractor

  The company must submit: - a statement confirming the main type of economic activity; – certificate-confirmation of the main type of activity; - a copy of the explanatory note to the balance sheet ... 2005 No. 713. Classification of types of economic activity by class occupational risk approved... the weight of the main activity: - information about the revenue specifically for your work or services; - references ... determined the type of core activity as well drilling. The court noted that in addition to the certificate, he ...

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

  Concentrate on your core business. It is interesting to note that the position in confirmation of the demand for contracts ... No. 1032-1). As you can see, the main content of the activity for the provision of personnel, as ... will be some kind of written statement (certificate) of the host party on this ..., determined in accordance with the main type of economic activity of the host party, as well as ... party) information about its main type of economic activity, results special evaluation conditions...

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

  Obtaining additional evidence to confirm the fact that the audited person committed ... the first marriage can be confirmed by a certificate from the place of residence of the corresponding ... actually incurred and documented expenses that the taxpayer made ... only if documentary evidence such additional expenses of an employee, ... insurance premiums, whose main economic activity is activity in the form of specialized construction work ...

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

  The right to apply these taxpayers, carrying out the activities named in paragraphs. 5 ... are included in income from the implementation of the main type of economic activity in order to apply reduced ... GD-4-11 / [email protected] Corrective Certificates in the form 2-NDFL for ... data of an individual. Section 2 Certificates in the form 2-NDFL "... for past tax periods corrective Certificates in the form 2-NDFL ... - actually incurred and documented expenses directly related to the extraction ...

• What has changed in reporting since January 1, 2017

  Until December 31, 2016. Confirmation of the type of activity To confirm the selected type of economic activity, the entrepreneur must annually submit ... to social insurance an appropriate application with a certificate confirming the main type of activity and a copy of the accounting annual accounts... . Until 2017, the All-Russian classifier OK 002 was used to determine preferential types of economic activity ...

• Business splitting without tax losses

  It had an impact on the conditions and economic results of the activities of all participants in this scheme ... business. Participants in the scheme carry out a similar type of economic activity. Creation of participants in the scheme for ... revenues generated by creating new organization. The main goal is to minimize tax liabilities, exclusively ... individual entrepreneurs, while 2-personal income tax certificates for these employees ... pay attention to the availability of documentary evidence of independent business of interdependent organizations ...

• Changes in 2017 for budgetary institutions

  ... No. 52n) The cases when the Accounting Certificate (f. 0504833) is used have been expanded. Also draw up ... Unified State Register of Legal Entities, it will not work Not to confirm the main type of activity will be risky. The FSS of Russia will appoint ... the right to a zero rate, for confirmation, a register must be submitted to the Federal Tax Service Inspectorate ... of the All-Russian classifier types of economic activity (OKVED2) and the All-Russian classifier of products by type of economic activity (OKPD2). Scroll...

• income tax in 2017. Clarifications of the Ministry of Finance of Russia

  Economic feasibility and industry specifics, as well as the conditions of economic activity. One of the types ... or its representative a certificate containing the information necessary to confirm the flight. B ... the initial cost of such a fixed asset is increased by the cost of the spent ... expenses in the form of the indicated capital investments in relation to the fixed assets involved ..., technical re-equipment, partial liquidation of fixed assets located in the eleventh depreciation ...

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

  If the property is not used in the main activity, but is intended for sale, then ..., the economic benefit in the payment of the distributed profit is received by the pledgee. Accordingly, income in the form of ...) such a taxpayer has economic benefit in the form of savings on expenses for ... living with an heir can be confirmed by a certificate from the relevant housing authority or ... for imputed income for certain types activities and a simplified taxation system at the same time...

• Crimea. SEZ. Property tax

  investment declaration. For reference: On the website of the Ministry economic development Republic of Crimea ... FZ): goal investment project; activities; feasibility study of the project indicating ... investments are understood to be investments in fixed capital (fixed assets), including ... provision of facilities (in particular, confirmation of the availability of infrastructure support for the investment project ... preferences are subject to reimbursement. For reference: Before Currently, the legislation does not ...

• Review of letters from the Ministry of Finance of the Russian Federation for October 2017

  By the air carrier or its representative a certificate containing the information necessary to confirm the flight. In ... real estate temporarily not used in the main activity is included in the List and part ... in part, regardless of the implementation of economic activities in the field of energy and transmission ... in relation to entrepreneurial activity for cleaning and giving a presentation to wooden pallets ..., is not entitled to apply the PSN to the type of activity provided for in subparagraph 60 of paragraph 2 ...

To determine at what rate to accrue contributions “for injuries” in 2019, you need to establish which class of occupational risk your organization belongs to. The relationship between contribution rates and classes can be found in the Federal Law of December 22, 2005 No. 179-FZ. Thus, the I-th class of professional risk provides for the application of a tariff of 0.2%, and the maximum tariff of 8.5% is paid if the risk class is XXXII, i.e. the highest. How do you know what occupational risk class you have? To do this, you need to compare the OKVED2 code for the main type of your activity with occupational risk classes. The classification of types of economic activity by occupational risk classes is contained in the Appendix to the order of the Ministry of Labor of December 30, 2016 No. 851n. The rate of "unfortunate" contributions is confirmed by the FSS. What needs to be done for this and when you can do without confirmation, we will tell you in our consultation.

FSS: confirmation of the type of activity 2019

The FSS approves the rate of contributions “for injuries”, guided by the data on your main activity. The main type of economic activity is considered to be the type of economic activity that, according to the results of the previous year, has the largest specific gravity in the total volume of products manufactured and services rendered (clause 9 of the Rules, approved by Government Decree No. 713 of December 1, 2005).

To confirm the main activity in territorial body FSS, where the insured is registered, on paper or in in electronic format the following set of documents is submitted ():

• statement confirming the main type of economic activity;
• certificate confirming the main type of economic activity;
• a copy of the explanatory note to the balance sheet for the previous year (except for insurers - small businesses).

To confirm the type of activity in the FSS in 2019, the same application form is used as in 2018.

Form of application for confirmation of the main activity:

Form of certificate-confirmation of the main type of economic activity 2019:

Help-confirmation of the main activity:

Waiting for a response from FSS

The FSS branch that received the above documents from you must notify within 2 weeks what insurance rate for 2019 is set for you (clause 4 of the Procedure, approved by Order of the Ministry of Health and Social Development dated January 31, 2006 No. 55). It will apply from 01/01/2019. And until the notification from the FSS is received, last year's rate of insurance premiums must be applied (clause 11 of the Procedure, approved by Order of the Ministry of Health and Social Development dated January 31, 2006 No. 55). Of course, if the new tariff for 2019 turns out to be higher than the one applied since the beginning of the year, the “unfortunate” contributions will have to be recalculated.

If in 2018 you conducted several types of activities, and their shares at the end of the year turned out to be the same, the FSS will set you the highest risk class of these types of activities (paragraph 2 of clause 2 of the Procedure, approved by Order of the Ministry of Health and Social Development dated January 31, 2006 No. 55) .

Terms of confirmation of the main activity in the FSS in 2019

To confirm the main type of activity for 2019, documents must be submitted to the FSS no later than April 15, 2019 (clause 3 of the Procedure, approved by Order of the Ministry of Health and Social Development dated January 31, 2006 No. 55). This day falls on a Monday. Therefore, there are no questions about postponing the deadline to a later business day.

What happens if the type of activity is not confirmed?

If you do not send to deadlines documents in the FSS, the tariff will still be set for you. It will correspond to one of the types of activity that you have entered in the Unified State Register of Legal Entities and has the highest class of professional risk. The actual conduct of such activities will no longer matter (paragraph 13 of Government Decree No. 713 of December 1, 2005).

With this option of approving the tariff, a notification from the FSS will be sent to you before 05/01/2019 (clause 5 of the Procedure, approved by Order of the Ministry of Health and Social Development dated 01/31/2006 No. 55).

There is no responsibility for non-confirmation of the main type of activity in the FSS. Therefore, an organization that has the highest occupational risk class of all types of activities specified in the Unified State Register of Legal Entities does not exceed the class for the main type of activity may not draw up documents for the FSS. Indeed, regardless of whether such an organization submits documents to confirm the tariff to the FSS or not, the tariff will be set to the same one.

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 for which last year you received the most income.

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 expenses. 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 FSS receives your confirmation certificate, it will give 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.

Contributions for "injuries" remain under the jurisdiction of the FSS. Every year, the Social Insurance Fund establishes for organizations the rate of insurance premiums for insurance against accidents at work, as well as occupational diseases. The data for determining the tariff is provided to the Fund by the organizations themselves in the form of a certificate confirming the main type of activity. Individual entrepreneurs should not submit such a certificate, and insurers are required to do this starting from the next year after their state registration.

In this article, we will talk about how to fill out a confirmation certificate in the FSS, what documents need to be attached to it additionally, and what awaits policyholders who have not provided confirmation of their main activity.

Help in the FSS: confirmation of the type of activity 2017

The contribution rate for "injuries" is set according to occupational risk classes. In turn, the class of pro-risk depends on the main type of activity of the insured (according to the OKVED code): the more dangerous the activity, the higher the class and rate of contributions. The main type is the one that occupies the largest share in total revenue without VAT. If the firm is engaged different types activities and their shares in revenue are equal, then the type with a higher pro-risk class will be considered a priority (clause 2 of the Rules, approved by order of the Ministry of Health and Social Development of the Russian Federation dated January 31, 2006 No. 55). In 2017, there were changes - began to operate new OKVED and, accordingly, the classifier of activities by occupational risk classes was updated. The names of the types of activities have also changed, and in some cases, the class of pro-risk, which for certain types of activities has changed the rates of "traumatic" contributions. Therefore, it is best to check with the new classifier before submitting information.

For newly created organizations, the pro-risk class is set according to the main type of activity specified in the application for state registration of a legal entity. The tariff corresponding to this type and class will be applied until the end of the year, even if no activity for this type is carried out (clause 6 of the Rules, approved by Order of the Ministry of Health and Social Development of the Russian Federation dated January 31, 2006 No. 55). And next year, the organization will announce the main activity that took the largest share in the revenue of the first year of its existence.

To confirm the type of activity in the FSS, you must provide the following documents:

• Application in the approved form. It indicates only one type of activity, which the organization asks to be considered the main one.
• A certificate confirming the main activity, in which you need to indicate all types of your business for which income was received in the past year.
• A copy of the notes to the balance sheet for the previous year. Small businesses do not need to submit such explanations.

Pass said documents no later than April 15 of the current year. So, when confirming the type of activity in the FSS 2016, the deadline was April 15, 2016, but it is better to confirm the main type for 2017 no later than April 14, 2017. This is due to the fact that the deadline falls on Saturday, and the rule to postpone it to the next business day is not provided for in this case, so in order to avoid conflict with the FSS, it is better to play it safe. All firms established in 2016 and earlier, regardless of the availability of income in 2016, must submit to the Fund a certificate confirming the main type of economic activity in 2017.

Responsibility in the form of fines for failure to submit documents is not provided, but it should be borne in mind that without receiving a confirmation certificate from the organization, the FSS will set the tariff on its own, assigning the highest pro-risk class that is possible from all types of activities of this organization (Decree of the Government of the Russian Federation of June 17 .2016 No. 551).

Within two weeks from the date of submission of the confirmation certificate to the FSS, until May 1 of the current year, the Fund must notify the insured about the assigned tariff (paragraphs 4 and 5 of the Rules, approved by Order of the Ministry of Health and Social Development of the Russian Federation dated January 31, 2006 No. 55). Until notification is received, insurance premiums are charged at the rate of the previous year.

In the event that the new tariff differs from last year's tariff, contributions from the beginning of the current year to the month when the notification from the FSS is received should be recalculated. At the same time, penalties will not be charged, even if the new tariff, compared to the previous one, has become higher and contributions have been paid in a smaller amount. If the tariff has decreased, the overpayment can be returned or set off against future contributions. You should also submit updated reports in the form 4-FSS for reporting periods from the beginning of the year.

If the firm has separate divisions, allocated to the classification unit, as well as units allocated to a separate balance sheet, with their own current account and accruing payments to employees on their own, then it is necessary to confirm the main type of activity of each of them in the same way (clause 8 of the Rules, approved by Order of the Ministry of Health and Social Development of the Russian Federation dated January 31, 2006 No. 55).

Certificate-confirmation of the main type of economic activity - sample

The form of a confirmation certificate and an application for confirmation of the main type of activity is contained in the Order of the Ministry of Health and Social Development of the Russian Federation dated January 31, 2006 No. 55.

Zarya LLC is engaged in the production of clothing, including sewing overalls (OKVED code 14.12) and other outerwear (OKVED code 14.13). In 2016, the total revenue without VAT amounted to 6,000,000 rubles, of which income from sewing workwear - 3,600,000 rubles, from sewing outerwear - 2,400,000 rubles.

When confirming the type of activity in the FSS 2017, the certificate form will include both types of activity of Zarya LLC, and only the main type should be indicated in the application, based on the share in the revenue of 2016 - sewing workwear.

To confirm the main activity, you must fill out 2 forms:

• statement confirming the main activity;
• certificate confirming the main activity.

These can be filled in accounting program which you use for bookkeeping.

If there are no such forms in your program, then you can download them from the link. You will find it by reading the article to the end.

Attention!!! The article and all forms are relevant in 2015!

First, it is better to fill out a certificate confirming the main type of activity.

We will fill it from top to bottom (Fig. 1).

First, we put down the date the document was filled out (orange rectangle).

Then we fill in the column about average headcount employees for the previous year (green arrow). We transfer this figure from the form that you had to submit before January 20 of the current year. What is this form and how to fill it out, you can read.

Further in table 9 we enter information about OKVED codes, income on them for the previous year and on the shares of these incomes for each OKVED, as well as the total amounts (red rectangle). Column 6 on the number of employees for each type of activity (orange arrows) is filled in only by non-profit organizations.

Then we enter the name of the main activity and its digital code in the corresponding columns of the confirmation certificate (blue arrows). Remember that the main activity is considered to be the type of activity, the share of which in total amount income is the largest.

Do not forget to sign the certificate-confirmation by the head and the chief accountant and put a seal (purple arrows).

Everything! The first confirmation form of the main activity is completed.

We take a short break and proceed to filling out the second form - the application (Fig. 2).

Fig.2. Application for confirmation of the main activity. Clickable.

As in the confirmation certificate, first we put down the date the document was filled out. We put the same as in the help (orange rectangle).

In the columns marked with green arrows, we type in the name of the FSS, your registration number and subordination code. We take information from the Notice of registration with the Social Insurance Fund as an insurer.

Do not forget to enter the full name of your company (purple arrow) in the appropriate column.

In the column for ____year (red arrow), enter the previous reporting year. Be careful! Often they make a mistake in this column and put down the current year.

The blue arrows cover the documents on the basis of which the main activity is confirmed. The number of sheets of these supporting documents is entered in the box circled in pink oval.

The application is signed by the head of the company (black arrow). This form does not provide for verification of the signature by a seal.

The columns circled in red are filled in by FSS employees. On your copy, these columns must also be filled in by the inspector, who will accept from you forms of confirmation of the main activity. Otherwise, in case of misunderstandings, you will not be able to prove that you submitted these forms.