Confirmation of the type of activity in the FSS documents. The FSS said which OKVED code - "new" or "old" - to indicate in the documents when confirming the main type of activity. What is the threat of non-confirmation of the main activity

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

The value of the rate on contributions for accidents and occupational diseases (NS 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.

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

How to define it

The procedure for certifying a type of economic activity consists of several sequential actions:

Until the size of the rate is received, the payment for injuries is calculated and transferred at the rate of 2019. If the FSS increases the risk class for 2019, then the calculated contributions must be adjusted and paid. In this case, late fees and penalties do not apply. When 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 must be submitted to the fund.

Who is required to submit the document

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

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

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

• assignment to an independent balance sheet;
• the presence of a current account;
• independent calculation of earnings for workers.

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

Contributions from the National Assembly and PZ are paid from the gross income of workers working under a labor agreement. If an entrepreneur has entered into a civil law contract with an individual, then the injury contribution is transferred from the citizen's earnings, if this is stated in the contract.

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

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

Submission deadline in 2019

Business entities are required to submit papers for certification by OKVED before April 15 of the year following the reporting year (clause 3 of the Procedure). In 2019, the deadline is Saturday - a day off.

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

The Procedure approved by the Ministry of Health and Social Development does not determine by what date the 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 deadlines for the delivery of any reports from weekends to working days.

In accordance with this article, the submission of a certificate and statement 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 dated 02/08/17. It says that in 2019, the deadline for submitting documents for confirming the main direction of activity, falling on a weekend, is postponed to the next weekdays - April 17.

A sample of filling out a confirmation certificate in the FSS

The data to be entered 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 filling;
• company name, TIN;
• date and place of registration, assigned number ();
• start date of work;
• registration address;
• Full name of the director and chief accountant;
• the average number of employees over the past year.

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

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

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

It indicates:

• date of filling;
• the name of the FSS branch;
• the name of the policyholder, his number in the FSS,;
• activity name and code;
• base documents: certificate and copy;
• number of applications;
• director's signature.

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

When preparing confirmation papers for 2019, it is necessary to indicate 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 force. The fund's specialists will independently recode the presented figures and set the tariff according to the new classification (order of the Ministry of Labor No. 851n of 12/30/16).

Submission methods

Confirmation certificate to the FSS is provided personally or sent by mail. The Foundation recommends using the state services website www.gosuslugi.ru.

The social insurance website contains detailed instructions on how to do this. 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 section "Public services" select "all services";
• press "Ministry of Labor and Social Protection of the Russian Federation";
• choose "FSS RF";
• select the required service from the list provided;
• click "Get a service";
• fill in the appeared application form;
• click "next";
• attach a certificate and a copy of the explanation to the balance sheet, click "submit an application".

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

When sending electronically, the papers must have an enhanced digital signature. This is stated in clause 3 of the Procedure and clause 47 of the Administrative Regulations adopted by order of the Ministry of Labor No. 178n dated 06.09.12.

Insurance Fund Notice

The rate of payment for injuries is influenced by the occupational risk class assigned to the organization. It is determined by the main activity of the policyholder.

After receiving the securities, social insurance within a two-week period notifies the economic entity about the amount of the tariff for NS and 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 main one is the one that has a higher professional risk. (p. 2 of the Procedure).

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

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

Before receiving the notification, the company must use the previous tariff (clause 11 of the Procedure). If the new rate is higher than the previously applied one, then from January 1, the 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 website of state services with a notification of the assignment of the tariff, he can be familiarized with the personal account on the portal.

If you do not take

If the organization does not confirm the main direction of its activity, the fund will establish for it the maximum occupational risk class out of the types of activity specified in the Unified State Register of Legal Entities. This follows from the Government Decision No. 551 of 17.06.16. In this case, it does not matter whether the organization conducted its activities according to this OKVED or not.

Dear policyholders!

In 2019, the official deadline for accepting documents for the provision of public services to confirm the main type of economic activity of the insured in compulsory social insurance against industrial accidents and occupational diseases is April 15, 2019.

The set of documents for confirming the main type of economic activity (clause 3 of the order of the Ministry of Health and Social Development of Russia dated January 31, 2006 No. 55) is filled out on the basis of accounting data for 2018.

An application and a confirmation certificate of the main type of economic activity for 2018 are filled in by the insured in accordance with the OKVED2 codes (Order of the Ministry of Labor of Russia No. 851n dated December 30, 2016 "On approval of the classification of types of economic activity by occupational risk classes").

Application for confirmation of the main type of economic activity

You can register on the Portal yourself, following the instructions posted on the Portal, to confirm your identity to register a legal entity on the Portal, you can .

Registration on the Portal allows you to submit an application in electronic form not only for confirmation of the main type of economic activity, but also to receive: a discount on the insurance tariff, order a reconciliation report, submit documents for financial support of preventive measures, as well as receive other services of the Social Insurance Fund of the Russian Federation in electronic form in any place convenient for you and at any time without breaks and weekends.

2. Through the "Personal account of the policyholder" (https://cabinets.fss.ru/insurer).

This requires:

In your personal account, select the section "Foreign Economic Activity Confirmation";

Fill out an interactive form;

Send the completed form to the territorial body of the Foundation.

Information from the territorial body of the Fund about the result of the consideration will also go to the personal account of the insured.

3. Through the "Gateway for receiving documents".

It is necessary to use the software provided by special operators.

On paper, it is possible to provide documents for the provision of public services to confirm the main type of economic activity:

1. To the client centers of the Fund's Branch at the addresses:

2nd Mechanical Engineering Street, 11, Moscow;

3rd Syromyatnichesky lane, 3/9, building 2, Moscow;

St. Marksistskaya, 34, Moscow;

St. Kuskovskaya, 9, Moscow;

2nd Verkhniy Mikhailovsky Prospect, 9, bldg. 2, Moscow;

St. Entuziastov Highway, 21, building 1.2, Moscow;

St. Dorozhnaya, 60, building 3, Moscow;

Building 2003, Zelenograd;

And also to the service department of the Fund's Branch at the address: Triumfalnaya square, 1, building 1, Moscow.

2. To the flagship offices of "My Documents" in Moscow at the addresses:

Presnenskaya nab., 2, (Afimall City shopping center, 1st floor);

Novoyasenevsky prospect, 1 (SEC Spectrum).

3. By post.

When registering an LLC or individual entrepreneur, the applicant indicates the main type of activity from which it is expected to receive the maximum income. Moreover, each type of activity where employees are used has its own class of occupational risk - from I to XXXII.

What is occupational risk

Occupational risk is the likelihood of injury at work or chronic illness resulting from the working conditions. The classification of professions by risk groups is given in the Order of the Ministry of Labor of Russia dated December 30, 2016 No. 851n.

For example, the minimum occupational risk (class I) in such activities as newspaper printing, trade, courier activities. And the maximum (XXXII class) - in the extraction of coal, ore, as well as hunting.

The higher the occupational risk, the higher the insurance rate for injuries and occupational diseases. So, for trade it will be only 0.2%, and for coal mining 8.5% of the amount paid to the employee. In order for the FSS to know at what rate to calculate contributions in accordance with the class of professional risk, employers must submit a certificate confirming the type of activity.

Who must confirm the main activity

If there are no employees, then the contributions to the FSS are not paid for them. Accordingly, individual entrepreneurs without employees do not submit a confirmation of the type of activity. Organizations are more complicated. All LLCs are recognized by employers, so they must prove their primary economic activity.

The next point is that the frequency of filing a confirmation certificate by employers depends on their organizational and legal form. If this is an individual entrepreneur, then confirmation of the type of activity is submitted by him, if the main OKVED has been changed, and only at the request of the individual entrepreneur.

For example, an entrepreneur organized a cleaning service (tariff 0.5%), and then turned this direction and began to engage in trade, for which the insurance premium rate is lower (0.2%). In this case, he should submit a confirmation of the type of activity in order to reduce the tariffs at which the FSS charges contributions for employees.

Organizations submit a certificate annually, even if their main activity has not changed. An exception is the year the company was founded. For example, if an LLC is registered on 02/05/18, then they do not need to submit an application for confirmation of the main type of activity in the FSS 2018.

Do I need to submit confirmation of the type of activity to the FSS if there are no employees in the organization, and the founder is in charge of it? As such, there is no penalty for the fact that an LLC without employees does not confirm the main OKVED. But if workers appear later, then social insurance in this case will charge contributions at the maximum rate of all codes specified in the Unified State Register of Legal Entities.

Thus, all LLCs must report to the FSS. If an organization has separate subdivisions with its own balance sheet and current account or a subdivision allocated to a classification unit, then a separate confirmation is submitted for them.

Entrepreneurs, however, do this at will, in situations where the rates of contributions for a new main activity are lower than before.

How to confirm the type of activity

The Social Insurance Fund has developed an official Procedure for confirming the main type of economic activity (order of the Ministry of Health dated January 31, 2006, No. 55).

In accordance with it, the employer must submit the following documents to the territorial division of social insurance by April 15 (in paper or electronic form):

• an application for confirmation of the main type of activity in the FSS;
• certificate confirmation of the main type of economic activity;
• a copy of the explanatory note to the balance sheet for the previous year (not required if the insured belongs to small businesses).

The application form and confirmation certificates approved by Order No. 55 have not changed and remain relevant in 2018. You can download them from the links above.

If an organization is engaged in one line of business, then there are no questions about which type of activity to choose for confirmation. If there are several business areas, then the OKVED from which the maximum income was received should be indicated as the main one.

For example, in 2017 the organization received 12,000,000 rubles, of which 7,200,000 were received from wholesale, and 4,800,000 from retail. Accordingly, the share of wholesale trade in the total amount of income will be 60%, and retail trade - 40%.

In the application, as the main one, the organization confirms only one type of activity, in this case, wholesale trade. And the certificate will indicate both areas of business, and for each of them - the amount of income in thousands of rubles. and percentage as a percentage.

After the submission of the documents, the territorial body of the FSS within two weeks sends the policyholder a notification about the amount of the insurance rate for the current year, according to which contributions for employees will be charged.

Outcomes

1. All organizations with employees must send confirmation of the main type of economic activity to the FSS. Individual entrepreneurs and employees confirm the basic OKVED code voluntarily.
2. The deadline for submitting documents for 2017 is no later than April 15, 2018.
3. Within two weeks from the date of confirmation, the FSS sends a notification about the amount of tariffs for contributions for injuries and occupational diseases for the current year.
4. If confirmation is not submitted in a timely manner, then contributions will be charged at the maximum rate of all OKVED codes of the organization specified in the Unified State Register of Legal Entities.

Organizations must confirm the main type of activity in the FSS in 2018 no later than April 15, 2018. Did the confirmation procedure change in 2018? What documents are required to be submitted to the FSS and have their forms changed? Such questions are of concern to almost all accountants. The answers to them, as well as samples of documents, are given in this article. We will also tell you about the tightening from 2017 of liability for failure to submit documents confirming the type of business activity on time.

Introductory information

Since 2017, pension and medical insurance contributions have come under the control of the Federal Tax Service. However, insurance premiums for insurance against accidents and occupational diseases (that is, premiums "for injuries") remained under the control of the FSS. This state of affairs remains in 2018. Also in 2018, the requirement for the need for annual confirmation of the main type of activities of organizations was preserved. Accordingly, it is also necessary to confirm the main type of economic activity in 2018.
Let us recall that the rate of insurance premiums "for injuries" directly depends on the main type of activity of organizations and entrepreneurs. And the more dangerous the activity from the point of view 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 the main type of their business with the FSS.

The organization

All organizations registered in 2017 and earlier must confirm their core business 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. The new company will pay fees "for injuries" during 2018 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 - Order).

Individual entrepreneurs

Sole proprietors are not obliged to confirm the rate of “injury” contributions 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, the FSS controllers set the entrepreneur the rate of contributions for insurance against accidents and occupational diseases. The 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, individual entrepreneurs, as before, may worry about this procedure.

Let us remind you that in 2018, the contributions "for injuries" of individual entrepreneurs, as before, must be paid from the earnings of employees working under labor contracts. If the individual entrepreneur has entered into a civil law contract with the “physicist”, then it is necessary to pay “for injuries” fees only if the parties have prescribed such an obligation in the contract (clause 1 of article 20.1 of the Federal Law of 07.24.98 No. 125-FZ). And sole proprietorships without employees pay “for themselves” contributions only on a voluntary basis.

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

The term 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 No. 55 dated January 31, 2006). However, April 15 in 2017 falls on a Sunday. On this day, the FSS divisions do not work.

Help confirmation: sample

Statement of 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. The new application form for 2018 has not been approved, therefore, the above form must be used to fill it 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 types of activities and the corresponding OKVED codes. Activities are grouped into 32 occupational risk classes

Step 4. Submit documents to the FSS

Submit the prepared documents to the FSS department 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 this purpose, we recommend that you familiarize yourself with the information on the FSS website.

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

Step 5. Get the FSS decision

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 will have to be notified about 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 a notification has been received from the FSS to set the tariff for 2018, the “injury” premiums 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 tariff and pay additional 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 4-FSS for the 1st quarter of 2018.

If the documents are not submitted

If the organization does not submit documents on the main type of activity to the FSS within the prescribed period, then 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 out of 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 the Decree of the Government of the Russian Federation of June 17, 2016 No. 551 from January 1, 2017. Note that the FSS authorities acted this way until 2017. However, this caused a lot of legal disputes. The judges considered the fund had no right to choose the most "risky" type of activity arbitrarily from all the types specified in the Unified State Register of Legal Entities. When setting the FSS tariff, in the opinion of the judges, the FSS should take into account only those activities that the organization was actually engaged in 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, the 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 fines 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 singled out into an independent classification unit, as well as an EP, in respect of which the following conditions are simultaneously fulfilled (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 division has a current account;
• the unit independently calculates payments in favor of employees.

A new tariff for insurance premiums against industrial accidents is approved annually. It is for this reason that each organization that has employees is obliged to independently confirm the basic tariff by submitting a special form, a certificate confirming the main type of activity. In the article we will try to figure out why this certificate is needed, how to draw it up correctly and what awaits companies that have not submitted this form to the FSS.

Confirmation note in 2017: documents

Despite the adoption of a new law, according to which, insurance premiums are now transferred under the control of the Federal Tax Service, the contributions "for injuries" will continue to be checked by the FSS. Individual entrepreneurs do not submit this document, and organizations are required to submit the document immediately, starting from the next year after passing state registration.

First of all, it should be noted that the rate of contributions for "injuries" is determined depending on the class of professional risk. Professional risk, in turn, depends on OKVED. In other words, the more dangerous the work performed at the enterprise, the higher the class, and hence the tariff for calculating contributions, will be.

The main economic activity is the one in which the company is engaged and on which the bulk of the proceeds comes.

For example, if a company carries out various types of activities and the volume of income received is equal, preference is given to the type of OKVED for which the class of professional risk is higher.

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In the current year, certain changes have also affected the OKVED classifier. A new rubricator has begun to operate, in which not only the names of the species have changed, but also some classes of occupational risk. In this regard, filing a certificate of income confirmation has become much more relevant than before.

To confirm your OKVED, it is necessary to submit a package of mandatory documentation to the FSS body where the insured was registered, in particular:

• confirmation certificate of OKVED;
• a copy of the explanatory note to the balance sheet for the last year;
• an application for the separation of subdivisions into independent units as part of the insured;
• OKVED confirmation statement:

These documents can be submitted in paper form when visiting the FSS branch or in electronic form using a special electronic document management system.

The person in charge of filling out this type of reporting must keep in mind that despite the introduction of new OKVEDs from the beginning of the year, to confirm tariffs for 2016, it is necessary to indicate the old codes.

Confirmation certificate: filling out and checking in the FSS

The new tariff should be applied from the beginning of the year when the supporting documents were submitted to the FSS. After the certificate and application have been submitted, within two weeks, the FSS is obliged to notify the insured about what insurance rate is set. Until the notification is received by the policyholder, the new rates cannot be applied.

Documents confirming OKVED must be submitted to the FSS no later than the 15th, but preferably no later than April 14, 2017, because if the date falls on a non-working day, then the certificate must be submitted as soon as possible.

When filling out, first of all, you must indicate the main details of the company:

• the address;
• payroll:

Basic information fits into the tabular section of the help:

• the column contains the amount of proceeds without VAT for each OKVED;
• column 6 in the tabular section is filled exclusively by non-profit organizations;
• line 10 of the confirmation certificate assumes the entry of the OKVED code for the activity that has the largest specific weight.

Responsibility for failure to provide this document is not provided, however, it must be borne in mind that the FSS has the right to set the maximum tariff on its own if this document is not provided. As a result, the insured person will have to pay higher premiums than before.