Print an application for confirmation of the main activity. Application for confirmation of the main activity in the FSS. Statement of confirmation of the main type of economic activity: sample

An application for confirmation of the main type of economic activity is a document that is submitted annually to the FSS. Has the procedure for sending an application and a confirmation certificate changed in 2019? What documents should be prepared and what responsibility awaits latecomers?

Proof of core business in 2019 is mandatory for all organizations. It is necessary to send it to the territorial body of the FSS no later than April 15, 2019.

This is a certificate that confirms the occupation of the insured for setting the rate of insurance premiums for insurance against industrial accidents and occupational diseases. Although from January 1, 2017, the administration of insurance premiums was transferred to the Federal Tax Service, personal injury premiums remained under the full control of the FSS of Russia.

Legislative provisions

The procedure for confirming the main type of economic activity of the insured on compulsory social insurance against industrial accidents and occupational diseases - a legal entity, as well as its subdivisions, was approved by order of the Ministry of Health and Social Development of the Russian Federation of January 31, 2006 No. 55 as amended by order No. 1212n dated October 25, 2011. In accordance with this document, all employers must send two documents to their territorial body of the FSS at the place of registration as an insured:

statement on confirmation of the main type of activity;
confirmation of the main type of economic activity, the form of which is contained in the annex to the order.

These forms can be submitted both on paper and in electronic format. In the second case, the documents must be certified by an enhanced qualified electronic signature of an authorized person, in accordance with the legislation of the Russian Federation.

All insured organizations are required to provide such information, with the exception of new legal entities created in 2018. New organizations do not need to submit these reports. There is no obligation to send information to the FSS for individual entrepreneurs. This is defined in the Decree of the Government of the Russian Federation of 01.12.2005 No. 713. The need for this kind of information is due to the fact that the Social Insurance Fund determines the rate of insurance premiums for injuries on the basis of the OKVED code specified in the application. At the same time, by virtue of Federal Law No. 362 of 14.12.2015, all policyholders have the opportunity to independently determine their risk class for insurance premiums, depending on OKVED. As for the question of where to submit the confirmation of the main type of activity, this must be done precisely in that territorial body of the FSS, in which the legal entity is registered as an insured. For separate divisions, similar requirements apply.

At the same time, the policyholders themselves should be interested in submitting these documents, because they allow you to get the lowest possible rate for injury insurance, and in some cases even a 40% discount. Enterprises that can count on such preferences are shown in the table:

The following are eligible for the discount:

Enterprise type	Conditions for reducing the rate of injuries
Public organizations of people with disabilities	With the number of people with disabilities and their legal representatives, payments to which are at least 80% of all payments to individuals
Organizations whose authorized capital consists entirely of contributions from public organizations of persons with disabilities	With the average number of disabled people at least 50%, and payments in their favor - at least 25% of the overall indicators of the organization
Organizations created to achieve socially significant goals	Subject to the creation of an organization to achieve cultural, health-improving, physical culture and sports, scientific, informational and other social goals, as well as to provide legal and other assistance to disabled people, disabled children and their parents, if the only owners are public organizations of disabled people
All commercial and government organizations	Payments to disabled people of I, II, III groups

Term of confirmation of the main type of activity in the FSS

It is necessary to submit an application and a certificate to confirm the main type of activity to the FSS before 04/15/2019.

How and where to submit documents to confirm the type of activity

The application and confirmation certificate can be sent to the territorial body of the FSS at the place of registration on paper or in electronic format. In the paper version, documents can be submitted in person or through a representative directly to the FSS body, as well as send the documents by mail. You can send an email confirmation using the public services website. To do this, you need to have an electronic digital signature (EDS) and pre-register your organization in the personal account of the legal entity on the portal. There is no such possibility directly on the website of the FSS of Russia. Moreover, some branches do not have the ability to accept electronic documents at all, so sending confirmation through accounting services for submitting reports is currently impossible.

On the website of state services, it is quite simple to confirm the main type of activity. To do this, you need to fill in all the required fields:

And then just upload the required documents and send them. After that, the application will be assigned a unique number and the obligation of the policyholder will be fulfilled.

Determination of the main OKVED organization and filling out a certificate for the FSS

Each Russian organization, as a rule, has more than one OKVED code declared. Moreover, a legal entity can deal with several areas at once from those specified in ERGUL. However, in the statement that is expected in social insurance, only one code must be given. It is quite simple to define it. From the rules approved by the Decree of the Government of the Russian Federation of 01.12.2005 No. 713, it follows that the main type of activity of the organization, which corresponds to the largest share in the total amount of income for the year. This indicator can be determined using a special formula:

If there are several such directions, then one should choose the one that corresponds to the highest risk class. The FSS of Russia explained that since 01/01/2017 new classifiers of types of economic activity OKVED2 have been introduced, they must be indicated in the documents. Policyholders can find new codes in the notification that the social insurance sent in response to the filing of documents last year.

In the confirmation certificate, the policyholders indicate all the activities from which they received income in the reporting period. But in the application, you must select the code that accounted for the largest amount of revenue for the last year.

Let's consider how to fill out a certificate of confirmation of the main type of activity. A sample of the completed application of LLC "Example":

In the form of a certificate, first, traditionally, you need to indicate all the basic data of the organization:

full name;
legal address;
the average number of employees;
the date of commencement of business activities;
FULL NAME. head and chief accountant.

The main part of the certificate is a table in which you must enter the amount of revenue excluding VAT for the year for each OKVED code and indicate the code itself according to the current classifier, and in line 10 give the full name of the type of activity corresponding to this code. Column 6 of the report is filled in only by non-profit organizations.

The completed help looks like this:

Together with the certificate, the legal entity must submit to the FSS explanations to the balance sheet for 2018. This is necessary to confirm the data specified in it. All documents are certified by the head.

Responsibility for failure to provide data to the FSS

The legislation does not provide for fines for employers for the fact that they do not send a certificate and application to the FSS in a timely manner. But it is imperative to submit this report. If this is not done, the Fund will independently establish the rate of injury premiums for the policyholder. By law, this will be the highest tariff of all possible OKVED legal entities specified in the Unified State Register of Legal Entities. After receiving a notification from the FSS about the establishment of such a tariff, it will not be possible to change it until the end of the year.

Once a year, policyholders, in addition to the usual reports to the FSS, submit a certificate that confirms 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.

Who submits information about the type of activity

All insured organizations must provide information on the type of activity carried out. The FSS must submit a certificate and an application confirming the main type of economic activity.

The exception is newly created organizations. If the company was founded in 2019, there is no need to submit confirmation reports.

Note! Individual entrepreneurs do not submit a certificate of confirmation of the main type of activity (clause 10 of the Decree of the Government of the Russian Federation of 01.12.2005 No. 713).

Based on the OKVED code specified in the application, the FSS determines the insurance premium rate.

The policyholder can independently determine the risk class depending on the OKVED. Having found out your class, it is easy to find the rate of insurance premiums for injuries in force in 2017 (Federal Law No. 413-FZ of December 19, 2016).

Confirmation of core business in 2019

An application for confirmation of the main type of economic activity and a certificate for setting the insurance rate must be submitted by 15.04.2019.

Some branches of the FSS still accept these types of reports only on paper. Before sending the confirmation of the type of activity, the acceptable way of reporting should be clarified.

In general, the legislation does not prohibit the submission of this confirmation in electronic form.

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How to determine the main type of activity

An organization can be engaged in various types of activities, but only one type must be indicated in the application.

In contrast, the confirmation certificate lists all the activities for which the organization has received income. The main type of activity is determined by the largest share in the total amount of income.

If the indicators of revenue for different types of activities have the same specific weight, the main type of activity should be considered the one that corresponds to the higher risk class.

How to fill out a certificate of confirmation of the type of activity

The certificate indicates the main details of the company: TIN, address, average headcount, etc.

Basic information is shown in the tabular section of the help. Column 3 shows the amount of revenue excluding VAT for each type of activity.

Column 6 of the tabular section is filled in only by non-profit organizations.

In line 10 of the confirmation certificate, the full name of the OKVED code for the activity that occupies the largest share is written.

Certificate of confirmation of the main type of economic activity is submitted complete with a statement and an explanatory note to the balance sheet (if any).

The certificate is handed over only once a year. Therefore, based on the results of activities in 2019, policyholders must submit documents to the FSS in 2020.

Responsibility for Failure to Provide a Certificate and Statement

There are no specific penalties for not submitting a certificate confirming the type of activity to the FSS.

However, if this is not done, the Fund will establish the highest rate of contributions based on all types of activities specified in the Unified State Register of Legal Entities. Having determined the tariff, the FSS will notify the organization in writing.

To send reports on time, keep the link toaccountant's calendar.

Sample of filling out a confirmation certificate for 2018

LLC "Kamaz" is engaged in trade in goods and transport handling of goods. In 2018, revenue from the sale of goods and services amounted to 5,896,000 rubles (excluding VAT), including from the sale of goods - 3,784,000 rubles, from cargo handling activities - 2,112,000 rubles.

On the basis of these data, the Company's accountant prepared an application and a certificate confirming the main type of economic activity.

Please note that when filling out the application, the accountant at the bottom indicated only a confirmation certificate. He deleted the line about the explanatory note, since OOO Kamaz is a small business and may not draw up an explanatory note to the balance sheet.

The main type of activity, on the basis of which the insurance tariff will be determined, is "Wholesale trade in non-food consumer goods", since it is for this type of revenue that amounted to 64.18% of the total amount (3 784 000/5 896 000 x 100%).

When registering an LLC or an 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 was 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

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.
The deadline for submitting documents based on the results of 2017 is no later than April 15, 2018.
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.
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.

To determine at what rate in 2019 to calculate contributions "for injuries", you need to establish which class of professional risk your organization belongs to. The relationship between the tariffs of contributions and classes can be found in the Federal Law of December 22, 2005 No. 179-FZ. So, the 1st 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, that is, the highest. How do you know what your occupational risk class is? To do this, you need to compare the OKVED2 code for the main type of your activity with the classes of professional risk. The classification of types of economic activity by classes of professional risk is contained in the Appendix to the order of the Ministry of Labor dated December 30, 2016 No. 851n. The rate of "unfortunate" contributions is confirmed by the FSS. What needs to be done for this and when it is possible to do without confirmation, we will tell in our consultation.

FSS: confirmation of the type of activity 2019

The FSS approves the rate of contributions "for injuries" for you, guided by the data on your main type of activity. The main type of economic activity is considered to be the one that, according to the results of the previous year, has the largest share in the total volume of products and services rendered (clause 9 of the Rules, approved by Government Decree No. 713 of 01.12.2005).

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

statement on confirmation of 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 policyholders - small businesses).

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

Application form for confirmation of the main activity:

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

Certificate of confirmation of the main activity:

We are waiting for a response from the FSS

The FSS department, which 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 of January 31, 2006 No. 55). It will be applied from 01.01.2019. And until the notification from the FSS is received, it is necessary to apply the last year's rate of insurance premiums (clause 11 of the Procedure, approved by the Order of the Ministry of Health and Social Development of 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 were engaged in several types of activities, and their shares at the end of the year turned out to be the same, the FSS will establish the highest risk class for you from such types of activities (paragraph 2, clause 2 of the Procedure, approved by Order of the Ministry of Health and Social Development of 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 of January 31, 2006 No. 55). This day falls on Monday. Therefore, there are no questions about moving the deadline to a later working day.

What happens if the type of activity is not confirmed?

If you do not send the documents to the FSS in due time, the tariff will still be set for you. It will correspond to one of the activities that you have entered into the Unified State Register of Legal Entities and has the highest professional risk class. The actual conduct of such activities will no longer matter (paragraph 13 of the Government Decree of 01.12.2005 No. 713).

With this version of tariff approval, a notification from the FSS will be sent to you by 01.05.2019 (clause 5 of the Procedure approved by Order of the Ministry of Health and Social Development dated 31.01.2006 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 class of professional risk 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, documents for the FSS may not be drawn up. Indeed, regardless of whether such an organization submits documents for confirming the tariff to the FSS or not, the tariff will be set to the same.

Each organization, before starting its business, is obliged to confirm its main type of economic activity, which it intends to engage in. Moreover, the deadlines for submitting an application and confirming the main type of activity are regulated by law.

Important! The rate of the insurance premium "for injuries" depends on the assigned type of economic activity. Thus, the more dangerous the type of activity from the point of view of labor protection of the FSS bodies, the higher the insurance rate and, accordingly, the payment of the insurance premium for accidents and occupational diseases.

Legal entities

The procedure for confirming the main type of activity in the FSS bodies must go through all organizations, without exception, that were registered in 2016 and early periods, even if there were no income received in 2016.

Organizations registered in 2017 are exempt from the mandatory requirement to confirm the main type of their activity, since the accrual of contributions "for injuries" will be based on the main type of activity specified in the application when registering the company itself.

Private entrepreneurs

Private entrepreneurs are exempted from annual confirmation of the main type of their economic activity, since their main type of activity is chosen when registering an individual entrepreneur, which is then entered into the USRIP and is always "visible" to the FSS employees.

Please note that this right of Individual Entrepreneurs is enshrined in clause 10 of Rules No. 713 dated 01.12.2005.

Deadlines for confirming the main type of economic activity

The company (only legal entities) must confirm its main activity by April 15 of each year. If this day falls on a "day off", then this date is not shifted to the next business day. For example, in 2017, the deadline for submitting an application was shifted to April 14 (Friday):

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Where to start to confirm your type of activity in the FSS

Step 1. Determination of the main activity

The definition of the main type of activity is carried out in accordance with clause 11 of Rules No. 713 dated 01.12.2005, which provides for the summation of each type of activity for the past year. After that, it is determined from which type of activity the company receives the greatest income.

The formula for calculating the main type of economic activity is as follows:

The main type of activity is the “type of activity” that brought the highest specific income.

Step 2. Preparation of documents

Important! To determine the rate of insurance premium "for injuries" in 2017, it is recommended to use the old OKVED codes. This clarification is set out in the Letter of the FSS of Russia dated 02/08/2017.

Based on the calculations received, it will be necessary to prepare:

a confirmation certificate that will clarify the relative main activity of the enterprise;
a statement that will confirm the main type of activity;
an explanatory note that will decipher the balance sheet for the past year. The design of the note is carried out in any form - either in text or in the form of a table:

Filling in the confirmation certificate is carried out in the form provided for in Appendix No. 2 of Order No. 55 dated January 31, 2006:

you can download the form of the confirmation-confirmation form at this;
you can familiarize yourself with a sample of filling out the above certificate.

Filling out the relevant application is carried out in the form provided for in Appendix No. 1 of Order No. 55 dated January 31, 2006:

you can download the application form at this;
you can familiarize yourself with a sample of filling out the above application.

Step 3. Submission of prepared documents to the FSS authorities

Prepared documents: a confirmation certificate and an application must be submitted to the FSS department by 15.04 of the corresponding year.

The provision of the above documents is carried out:

in "paper" form in person or by mail;
in "electronic" form through the system of a single portal of public services. To provide these documents, an electronic signature is required.

Step 4. Obtaining a decision from the FSS authorities

Based on the documents received, the FSS department assigns the rate of the insurance premium "for injuries".

Important! The applicant is notified of the assigned tariff within two weeks, that is, until the end of the current month, that is, April of the corresponding year.

Until the notification of the assignment of a “new” rate for “injuries” is received, the calculation of contributions is carried out at the rates previously applied.

If the occupational risk class is set higher than the previously applied one, then it will be necessary to pay the accrued arrears, while the accrual of penalties and fines is not provided. If the occupational risk class is set lower than the previously applied one, then an overpayment is formed, which can be taken into account against future payments of this contribution.

Responsibility for non-confirmation of the main type of activity

If the organization does not provide the above package of documents by April 15 of the corresponding year, then the FSS has the right to independently determine the main type of economic activity of the organization based on the codes specified in the OKVED and the Unified State Register of Legal Entities. In this case, the highest occupational risk class characteristic of a given organization can be assigned.

Important! Since 2017, it will be almost impossible to challenge the FSS decision on assigning a professional risk class in court.

Separate penalties for not confirming the main type of activity are not provided for by legislation.