Confirmation of the main economic activity. Confirmation of the type of activity in the FSS. What to expect from the FSS

In kindergarten educational institution in 2018, in different months, from 23 to 27 people worked, in 2019 - 27 people (of which one worker is on maternity leave). In what order should the institution submit to the FSS the information necessary for the appointment and payment of benefits for temporary disability, for pregnancy and childbirth, at the birth of a child and other benefits related to motherhood: electronic form or on paper (the institution is located in the constituent entity of the Russian Federation participating in the pilot project)? The buyer - the VAT payer has the right to use the deduction of the tax charged to him on goods, works, services, property rights in the event that the prescribed in Art. 171 and 172 of the Tax Code of the Russian Federation conditions: the purchase is intended for a VAT-taxable operation and is registered, the buyer has an invoice drawn up accordingly. However, if this document is received late, the taxpayer may have additional questions. For what period to claim a deduction? How to postpone it to subsequent tax periods and not miscalculate with the time allotted by the legislator for this event? Can only part of the deduction be deferred? Four courts, including the RF Armed Forces, denied citizen Zh. The right to register a new LLC “D”. The formal reason for this refusal was the failure of the applicant to provide the necessary for state registration documents, namely that the application in the P11001 form does not contain information about the person who has the right to act on behalf of the legal entity without a power of attorney, about the address of the permanent executive body legal entity within its location, and there are also signs of the lack of the founders - legal entities LLC "P", LLC "B" and their heads of the opportunity to exercise management in the created legal entity.

The change in the VAT rate in itself, it would seem, should not cause difficulties for accounting workers. Indeed, you charge large amounts to be paid to the budget and that's it ... However, difficulties may arise during the transition from a lower rate to a higher one. In this article, we will provide an overview of the latest clarifications by officials on this topic related to the performance of work and the provision of services. In April 2019, an error was revealed: depreciation was not charged for the objects of the library fund, taken into account and put into operation in August 2018. What corrective entries need to be made in budget accounting?

Companies must annually confirm their core business. However, in 2019, the confirmation rules have changed. New forms and samples of documents for the FSS were prepared by the "Simplified" magazine. Download and use the confirmation reference economic activity and a statement.

Certificate to confirm the type of activity in the FSS in 2019 and other documents

All organizations are required to annually confirm their main activity in the FSS to establish the tariff for the current year. The rate of insurance premiums "for injuries" depends on the class of professional risk. Each type of activity, depending on its characteristics, has its own class of professional risk. Each class of professional risk has its own rate of insurance premiums.

statement
confirmation certificate

How to verify online

You can fill out the documents for free in the Simplified 24/7 program. The program will check the error statement and tell you which line to fill in.

Fill out an application to the FSS

The FSS also opened a new online service to confirm the type of activity in in electronic format... Through it, the fund accepts applications in electronic form from policyholders. This was reported on the fund's website. New web service works through (http://cabinets.fss.ru )

Authorization in the "Personal Account of the Policyholder" is carried out using an account for the EPGU. The button for entering the OVED confirmation block is located on the main page of the "Personal account of the policyholder". An application for confirmation of OVED in the "Personal account of the policyholder" is created by filling out interactive forms... After filing all required documents the employer will be notified of fixed size tariff for the current year. You can also confirm the OVED through State Services ( http://www.gosuslugi.ru/ ) .

Terms of confirmation

If not confirmed, then the entire 2019 will have to pay injury premiums at increased rates. detailed information on the topic in the article of the journal "Simplified" "What to consider when you confirm the type of activity this year."

Who confirms the type of activity in the FSS

Confirm the main type of activity companies owe annually.

Entrepreneurs they don't do it with workers. Since they are assigned the tariff that corresponds to the main type of activity specified in the USRIP. And annual filling of documents is not required. Individual entrepreneurs without employees also do not report their main activity.

How to confirm electronically

The FSS has opened a web service for electronic confirmation.

New web service works through "Reception gateway electronic documents» from functional component "Personal account of the insured" (http://cabinets.fss.ru ) for the formation and submission to the Fund of applications for confirmation of foreign economic activity using electronic signature the policyholder or an authorized representative, as well as to inform policyholders about the statuses and the result of processing applications.

After submitting all the necessary documents, the employer will receive a notification about the established rate for the current year.

You can also confirm the OVED through the EPGU ( http://www.gosuslugi.ru/ ) .

The documents

In order to confirm the main type of activity on time, organizations need to submit three documents to the FSS:

statement
confirmation certificate
a copy of the explanatory note to the balance sheet for 2018, if your organization does not apply to small businesses... If it does, then a copy of the explanatory note will not be required. Note that the overwhelming majority of "simplified" are small businesses. This means that they do not need to submit a copy of the explanatory note.

Note: declare core business for 2019, you are submitting information for the previous year. Accordingly, based on the main type of activity for the last year, the current tariff will be set for you. Recall that the main type of activity is considered to be the one, the income from which accounted for the majority of all annual receipts according to the data accounting organizations. This is spelled out in paragraph 9 of the Rules. If you earned the most income last year from the same activity as before, you will retain the same injury contribution rate for 2019.

If the type of activity with the highest income has changed, then the fund's specialists will see if the class of professional risk has changed. And if so, your tariff will be changed up or down.

If you do not confirm your main activity at all, that is, do not submit the above information to the fund, then the FSS will set you a tariff based on the type of your activity that has the highest class of professional risk. That is, the maximum tariff will be set for you based on the types of activities according to OKVED that are assigned to you and are contained in the Unified State Register of Legal Entities (clause 5 of the Confirmation Procedure).

Attention! In 2019, new OKVED-2019 codes, and indicate them in the certificates.

Samples of documents for confirmation

New OKVED codes are put in the document

In the statement for 2018, it is necessary to put new OKVED codes.

In 2019, policyholders declare the type of activity for 2018, therefore, it is necessary to use the codes that were in force in 2018, that is, according to OKVED-2.

Upon receipt of the application, the fund will send the policyholder a notice of the 2019 injury premium rate. This notification will indicate the code for the new OKVED-2. You can check how your codes have changed using the transition table from OKVED-1 to OKVED-2.

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

Individual entrepreneurs unlike organizations do not have to annually confirm their core business. FSS employees set the rate of contributions for injuries based on the types of activities that were indicated during the registration of a businessman in the Unified State Register of Individual Entrepreneurs (USRIP).

If the merchant has changed the type of activity, then he must make changes to the USRIP. To do this, you will need to submit to tax office application for amendments in the form No. Р24001, approved by order of the Federal Tax Service of Russia dated 25.01.2012 No. ММВ-7-6 / [email protected] Indicate on sheet E of the application the OKVED codes of the types of activities that you plan to conduct. At the same time, you do not need to report changes in the types of activities directly to the territorial body of the FSS (clause 10 of the Rules). The tax authorities will notify the FSS on their own about the change in your main activity, and the specialists of the fund will establish for you new tariff and send a notification. True, the new tariff will be in effect only from the beginning of next year.

What is the OKVED to indicate if the company applies several types of activities?

If a legal entity has several types of activities, then it is necessary to calculate the income from the main type of activity for the FSS. And choose the type of activity that corresponds to the highest income.

You need to determine the main type of activity based on the data accounting statements for 2018, in particular, form No. 2 "Report on financial results". Calculate the share of income received from each type of activity in the total income from sales. To do this, use the following formula:

The type of activity with the largest share of income will be the main one for you. Further, you can look at the Classification of types of economic activities, approved by order of the Ministry of Labor of Russia dated December 25, 2012 No. 625n, and find out to which class of professional risk your main activity belongs.

It may turn out that several types of activities have the same share of income. Then the fund will set you a tariff for the type of activity that has the highest professional risk class. Tariffs for 32 classes of occupational risk are specified in article 1 Federal law dated December 22, 2005 No. 179-FZ (Article 1 of the Federal Law dated December 1, 2015 No. 401-FZ). For example, for wholesale and retail trade, the first class of professional risk and a contribution rate of 0.2% are established. And the production of footwear belongs to the seventh class of professional risk, and the tariff is 0.8%.

Example. Determination of the main activity of the organization and the tariff for contributions to the Social Insurance Fund

LLC "Lakomka" applies the simplified tax system. The company was registered in 2018. In the application for registration, the company indicated the following activities: wholesale food(code 51.3 according to OKVED), retail trade in food products (code 52.2 according to OKVED) and ice cream production (code 15.52 according to OKVED).

The first two types of activity belong to the first class of professional risk, and the production of ice cream - to the third. The FSS has established a tariff for the organization for the type of activity with the highest class of professional risk - 0.4%. However, in 2018, Lakomka LLC was engaged only in wholesale and retail... To reduce the tariff, the organization needs to confirm the main type of activity. Let's determine what kind of activity will be the main one. The conditions are as follows. Income from the wholesale trade of products according to the financial statements for 2018 amounted to 5,234,500 rubles, from retail - 2,384,800 rubles.

Let's calculate the share for each type of activity. For wholesale, it is 68.7%, for retail - 31.3%.

Thus, the main activity for LLC Lakomka will be wholesale trade in food products. The occupational risk class for this type of activity is the first. Based on the submitted documents, the FSS will have to establish a tariff for contributions to the FSS in the event of injuries for 2019 - 0.2%. The organization will apply this tariff to payments to employees for 2019.

What is the rate of payment for injury premiums in 2019

Contributions for injuries must be paid by all organizations, as well as sole proprietors who employ workers. In 2019, the amount of contributions remained the same, they have not changed for several years. So, the minimum tariff is 0.2% of the monthly earnings of employees, and the maximum is 8.5%.

Information about the exact rate at which injury contributions must be paid in the current year is presented in the notification that all organizations must receive from the FSS in the first half of 2019. But first, you need to submit information to the fund confirming your main activity. After all, it is on the basis of this information that the employees of the fund set the tariff for contributions. Note that the deadline for submitting information to the fund is April 16, 2019.

Organizations that have changed their main activity at the end of last year need to be especially worried about this. That is, over the past, 2018, the maximum income was received from a different type of activity than before. Then the FSS must be notified of the change in the main type of activity within the specified period - no later than April 16, so that they can set a new tariff for 2019.

If you do not provide information, the fund employees will set you a tariff for 2019 themselves.

What benefits are subject to Injury Contributions

The base for insurance premiums for injuries includes payments to employees accrued under labor relations... This is spelled out in paragraph 1 of Article 20.1 of Law No. 125-FZ. If you have concluded not an employment, but a civil law contract with an individual, then it is necessary to charge contributions for injuries from payments only if such an obligation is directly indicated in this contract.

Payments for which contributions are not charged are listed in Article 20.2 of Law No. 125-FZ. These are state benefits, compensation, some types of material aid, etc. Note that non-taxable payments for contributions for injuries practically coincide with those payments that are not charged insurance premiums to extra-budgetary funds (Article 9 of the Federal Law of July 24, 2009 No. 212-FZ, hereinafter - Law No. 212-FZ). Therefore, if you have figured out in detail the calculation of the remaining insurance premiums, it will not be difficult to determine the basis for calculating the injury premiums. Here is a reference table of contributory and non-contributory payments.

What payments to employees under employment contracts are subject to injury contributions

Payment type	Injury premium ("+") or exempt ("-")
Wage

Vacation
Temporary disability allowance
Maternity allowance
Child care allowance
Compensation for the use of employee property
Compensation for unused vacation
Severance pay upon dismissal in the part exceeding threefold average earnings(six times - for workers in the Far North and equivalent areas)
Severance pay upon dismissal, not exceeding three times the average earnings (six times - for workers in the regions of the Far North and equivalent areas)
Material assistance paid in connection with a natural disaster or other emergency or victims of a terrorist act on the territory of the Russian Federation
Financial assistance in connection with the death of a family member of an employee
Financial assistance for the birth or adoption of a child, not exceeding 50,000 rubles. for every child
Financial assistance on other grounds, not exceeding 4000 rubles. for the billing period
Daily allowance for the business trip
Amounts payable as reimbursement of documented travel expenses
Salary of foreign workers working in the territory of the Russian Federation

What are the deadlines for paying the Injury Contributions?

The deadline for payment of contributions for injuries for the past month is no later than the 15th day of the next month. For example, Injury Contributions for May are due no later than June 15th. If the day of payment falls on a weekend or holiday, then it is transferred to the next working day.

Insurance premiums for injuries must be calculated monthly from payments to employees at the rate that the FSS established for you for the current year. The only exceptions are employees who are recognized as invalids of I, II or III groups. For them, a preferential tariff is applied in the amount of 60% of the main one (clause 1 of article 2 of the Federal Law of December 22, 2005 No. 179-FZ). Therefore, to determine the total amount of contributions for the month, use the following formula:

Please note that baselines for calculating personal injury insurance premiums do not apply. Therefore, it is not necessary to keep a personal record of the amount of contributions for each employee.

From payments to labor contracts the insurance premiums for injuries should be transferred no later than the day established for the receipt (transfer) of funds from the bank for payment wages over the past month (clause 4 of article 22 of Law No. 125-FZ). If you accrue contributions from payments under a civil law contract, they must be transferred within the time period set for you by the territorial office of the FSS. Contributions are transferred according to the details of your branch of the FSS of the Russian Federation. When transferring contributions, indicate in the KBK bills - 393 1 02 02050 07 1000 160 .

For late transfer of contributions to the FSS, penalties are charged in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation for each day of delay (Article 22.1 of Law No. 125-FZ and Article 25 of Law No. 212-FZ).

Pay attention to this important point. If your organization has an industrial accident or an employee gets an occupational disease, you should have paid him temporary disability benefits at the expense of the FSS, as well as vacation pay in connection with additional leave for the period of sanatorium treatment and travel to the place of such treatment, if the voucher was issued to the employee by the FSS of the Russian Federation (clause 1 of article 15 of Law No. 125-FZ). In this case, you have the right to reduce the amount of contributions for injuries to be transferred by these costs (clause 7 of article 15 of Law No. 125-FZ). That is, you need to pay to the FSS not the assessed amount of contributions, but minus the amount of benefits and vacation pay, which relate to the costs of insurance against industrial accidents and occupational diseases. If the amount of expenses turned out to be more than the assessed contributions, nothing needs to be transferred to the FSS for this month. And by a positive difference between the amount of expenses and contributions, you will reduce the amount of contributions to be transferred for the next month.

Example. Calculation of the amount of personal injury contributions payable

Vesna LLC is engaged in retail trade in food products and pays insurance premiums for injuries at a rate of 0.2%. The amount of payments in favor of employees, subject to contributions, in March 2019 amounted to 1,450,000 rubles. In addition, in March 2019, the loader A.A. Petrov, who works for an LLC, injured his hand while unloading the goods brought. The injury was reported as an industrial accident. The employee was paid a temporary disability benefit in the amount of 5,000 rubles. at the expense of the FSS. What amount of contributions must the society pay for March 2019?

The amount of assessed contributions for March is 2900 rubles. (1,450,000 rubles × 0.2%). Since the employee was disabled due to an accident at work, the cost of the benefit will reduce the amount of the injury premium. The amount of the benefit paid turned out to be greater than the amount of the assessed contributions (5,000 rubles> 2,900 rubles). Therefore, for March 2019, Vesna LLC will not transfer contributions for injuries to the FSS. And the amount of contributions to be paid for April 2019 will also be reduced by the society by the amount of the excess of the allowance over the contributions assessed for March by 2,100 rubles. (5000 rubles - 2900 rubles).

How to reflect contributions for injuries in the accounting under the simplified tax system

If you use the “simplified” with the object of income minus expenses, then in tax accounting the amounts of paid injury contributions you can take into account in expenses that reduce the tax base (subclause 7, clause 1 of article 346.16 of the Tax Code of the Russian Federation). Expenses are reflected on the day when you actually transferred the amounts to the FSS (clause 2 of article 346.17 of the Tax Code of the Russian Federation).

If you use the simplified tax system with the object of income, then by the amount of insurance premiums listed in the FSS, you have the right to reduce the tax for the simplified tax system payable, that is, you can include contributions in the so-called tax deduction (subparagraph 1 of paragraph 3.1 of article 346.21 of the Tax Code of the Russian Federation). Two things to remember here important points... The first is that the tax under the simplified tax system is allowed to be reduced by insurance premiums paid within the accrued limits. That is, if you decide to transfer contributions to the Social Insurance Fund, for example, in January for the entire year, then you are entitled to reduce the advance payment for the first quarter only for contributions assessed and paid for January - March 2019. And the second one. "Simplified employees" who have employees are entitled to reduce the tax payable by no more than 50% on all grounds (clause 3.1 of article 346.21 of the Tax Code of the Russian Federation).

In accounting, the amounts of accrued contributions are included in the cost of products, works or services and are reflected as part of expenses from ordinary activities (clause 2 of article 22 of Law No. 125-FZ and clause 5 of PBU 10/99 "Organization expenses"). Take into account the amounts of accrued and paid contributions on a special subaccount to account 69. The accounting entries will be as follows:

DEBIT 20 (26, 44) CREDIT 69 subaccount "Calculations of contributions for injuries"

Accrued insurance premiums for injuries;

DEBIT 69 subaccount "Injury contribution calculations" CREDIT 70

Allowance for temporary incapacity for work has been accrued (the employee's illness or injury occurred as a result of an industrial accident or occupational disease);

DEBIT 69 subaccount "Injury contribution calculations" CREDIT 51

Insurance premiums for injuries are listed.

Injury contribution reporting

Contributions for injuries must be reported quarterly as part of Form-4 FSS(Clause 1 of Art. 24 of Law No. 125-FZ). For example, for the first quarter of 2019 in paper form it is submitted no later than April 20, 2019, and in electronic form - no later than April 25.

Some comments on filling out 4-FSS. On the first page of section II, indicate the OKVED code of the main type of activity. In table 6, show separately the total amount of payments, then payments in favor of disabled people, as well as the amount of non-taxable payments. In table 7, indicate the amount of premiums assessed, paid and personal injury insurance costs. If all the data in the table is correct, you will receive the amount owed at the end of the reporting period. In tables 8 and 9, fill in the information about the insured events for injury insurance for the reporting period. In table 10, reflect the data on the special assessment and mandatory medical examinations of workers employed in hazardous and hazardous work.

Every year, all policyholders must submit to the FSS documents confirming the main type of activity of the organization. Based on the data received, the Fund determines the rate of insurance premiums for insurance against industrial accidents and occupational diseases for an organization or an individual entrepreneur.

Who must confirm the main activity

Annually until April 15 confirm the main type of economic activity in the FSS.

Attention: if the LLC is registered in 2017, then there is no need to confirm the type of activity.

If in 2016 the LLC did not operate (or simply did not have income), we recommend sending documents to the FSS, indicating zero income in them.

Individual entrepreneurs do not confirm primary occupation. The FSS will determine it independently according to the USRIP data.

Attention: if the type of activity of the individual entrepreneur specified in the USRIP has changed dramatically, then the FSS must be warned about this (submit an application for confirmation of the main type of activity and a confirmation certificate).

What documents to submit to the FSS

If you small business entity(), send two documents to the FSS:

statement of confirmation of the main type of economic activity
certificate confirming the main type of economic activity.

If you are not a small business entity, then additionally attach a copy of the explanatory note to the balance sheet.

Why all this

The rates of contributions that you pay to the FSS for insurance against industrial accidents and occupational diseases depend on the type of activity of the organization. The more dangerous the type of activity, the higher the rate of contributions.

If not confirm primary occupation, then the FSS, according to the Unified State Register of Legal Entities, will independently choose the type of activity with the maximum tariff and notify you about this by May 1.

When you need to confirm the main type of activity

You need to confirm the main type of activity annually by April 15. In 2017, April 15 falls on Saturday, so the last day of confirmation of the type of activity is postponed to Monday April 17 (letter of the FSS RR dated 08.02.2017 No. 02-09-11 / 16-07-2827). Earlier, the deadline for submitting reports to the FSS, hitting a day off, was not postponed to the next working day. In order not to risk it, submit reports to your FSS office on April 14. Or send by mail no later than April 15th.

How to send documents

Documents can be sent electronically only through Personal Area on the portal of public services ().

What we get in the end

After checking documents FSS will issue a notification, which will indicate the rate of contributions "for injuries" for 2017. If it differs from the one established last year, then the contributions for 2017 need to be recalculated.

Upon submission of documents, personal notification in most cases will be issued immediately. If the documents were sent by mail, but the notification did not arrive by the end of May, we recommend that you personally contact the FSS and receive it.

If there was no activity in 2016

Organizations, not operating or having no income in 2016 are not exempted from submitting documents to confirm the main activity. Otherwise, the FSS will set the maximum tariff according to the Unified State Register of Legal Entities, and at the first payment of wages in the current year, this tariff will have to be applied.

Instructions for filling out documents to confirm the main type of activity

Official detailed instructions unfortunately, no for filling out the application and confirmation certificate. However, there are some peculiarities that need to be taken into account when filling them out.

Take advantage of step by step instructions to correctly fill out an application for confirmation of the main type of economic activity and a confirmation certificate.

1. We open the documents that we will fill out:

2. We indicate the period for which the report will be completed (2016):

3. In Appendix 1, indicate only the number of supporting documents. If you are a small business entity, then write "1".

4. In Appendix 2:

Lines 1, 2, 5, 6, 7 will be filled in automatically from the information specified in the "Organization" directory:

In line 4, indicate the date of registration according to the Unified State Register of Legal Entities:

On line 8, specify average headcount(look in the calculation of 4-FSS for the 4th quarter of 2016 at title page):

In columns 1, 2 of the table, indicate the OKVED (ed. 1), in force in 2016. This is what the FSS of Russia recommends (letter dated 08.02.2017 N 02-09-11 / 16-07-2827). You can view it in the Rosstat information letter that you received after registering the organization or find it in the organization's requisites.

Columns 3, 4, 6 fill in manually with the data you have. The rest of the fields will be filled in automatically.

Important: in column 3 “Income by type of economic activity” it is necessary to indicate the revenue excluding VAT.

Appendix 3 is filled out only if you have separate subdivision and its main activity is not the same as that of the parent organization.

Until April 15 the policyholder must submit to territorial body Fund at the place of registration Application for confirmation of the main type of economic activity (OKVED2) and supporting documents.

If the policyholder violated the terms or did not apply at all to the department of the Fund, then he is automatically subject to referring to the one who has highest occupational risk class type of economic activity in accordance with the codes of this policyholder according to OKVED, specified in the Unified State Register of Legal Entities (USRLE).

In order to confirm the main type of activity, it is not necessary to go with an application to the territorial body of the Social Insurance Fund of the Russian Federation or send it by mail. This can be done through the portal of public services www.gosuslugi.ru or the personal account of the FSS insured .

Confirmation of the main activity through the portal of public services

It is enough to fill out and send an application through the e-government website (public services portal)https://www.gosuslugi.ru/30102/2/info without leaving your office. To do this, you must have an electronic digital signature (EDS) for the head of the organization - the insured, which can be obtained from one of the certification centers accredited by the Ministry of Telecom and Mass Communications of Russia.

In order to submit an application on the public services portal:

1. Pre-register your organization in the personal account of the legal entity with the simultaneous registration of the head as natural person(if not registered yet).

2. On the main page of the site, find successively: Authorities / Ministry of Labor and social protection Russian Federation/ Social Insurance Fund of the Russian Federation.

Select the required service: "Confirmation of the main economic activity of the insured in compulsory social insurance against industrial accidents and occupational diseases - a legal entity, as well as the types of economic activities of the insured's divisions, which are independent classification units";

3. Fill in all required fields of the application marked with a red asterisk;

4. It is necessary to download the pre-filled and saved on the computer forms: certificates - confirmation of the main type of activity and a copy of the explanatory note (if necessary) to the balance sheet. In the absence of an explanatory note to the balance sheet, instead attach a file with information about the absence of the obligation to draw up an explanatory note;

5. After that, you need to complete the application by pressing the button save draft... After that, enter the application again and press the key in the lower right corner apply.

The application is assigned a unique number and is sent online to the territorial body of the Foundation. Now, within the period established by the regulations, to your office for public services portal you will receive a notification about the amount of the insurance rate for the current year. You can track the entire course and control of documents at each stage of execution in your personal account at the PSU.

Confirmation of OKVED through the personal account of the insured FSS

Confirmation of the main type of economic activity (OKVED) can be done through the personal account of the insured FSS https://cabinets.fss.ru/insurer :

1) In your personal account, you must enter the section "Confirmation of OVED"

2) Fill out the online application form

3) Send the completed application form to the territorial body of the Foundation.

All statements of the policyholder are displayed in his personal account.

The result of considering the application will also come to the insured's personal account.

To determine the rate of contributions "for injuries" for 2017, the old OKVED codes should be indicated in the application and confirmation of the main type of economic activity. The FSS of Russia informed about this in a letter dated 08.02.17 No. 02-09-11 / 16-07-2827.

Let us recall that the rate of contributions for compulsory insurance against industrial accidents and occupational diseases depends on which risk class the main type of activity of the insured belongs to (clause 8 of the Rules for classifying types of economic activity as the class of professional risk, approved by the decree of the Government of the Russian Federation of 01.12. 05 No. 713). Legal entities must independently determine the main type of their activity based on the results of the previous year and submit documents to the FSS no later than April 15 of the year for which the amount of the insurance rate is set.

Please note: April 15 is a day off this year. Therefore, the last day of submission of documents to confirm the main type of economic activity is postponed to April 17.

This year, the policyholders have a question when submitting documents to the FSS. What OKVED code must be indicated in the documents (in the application and in the confirmation certificate) submitted in 2017?

The question is caused by the following circumstances. By order of Rosstandart dated January 31, 2014 No. 14-ST, All-Russian classifier types of economic activities OK 029-2014 and the All-Russian classifier of products by types of economic activities OK 034-2014 (hereinafter, respectively, OKVED2 and OKPD2). The new classifier has been applied since January 1, 2017. From the same date, the previously existing All-Russian Classifier of Economic Activities (OKVED) OK 029-2001 was canceled. In connection with the transition to OKVED2, by order of the Ministry of Labor No. 851n dated December 30, 2016, a new classification of economic activities by occupational risk classes was approved (see "").

At the same time, the FSS notes, when filling out an application and a confirmation certificate of the main type of economic activity for 2016, one should indicate old OKVED(according to the classification of economic activities by occupational risk classes, approved by order of the Ministry of Labor dated December 25, 2012 No. 625n).

The regional body of the fund will issue within two weeks (from the date of submission of the set of documents) a notification on the amount of insurance premiums for 2017, indicating the name of the main type of economic activity and the OKVED code2.