Old okVED 85.32. Provision of social services with accommodation is. Social services under the new rules

I am an individual entrepreneur. OKVED 85.32 provision of social services without providing accommodation (kindergarten, nursery. There will be hired workers (speech therapist, club leaders, educators, nurse, cook, etc.). I need to open a childcare service in which group and individual lessons: music, choreographic, art, etc. Question: 1. Under what OKVED code to carry out activities and how to formulate the type of service in strict reporting forms? 2. Do I need a license? 3.3 How to register employees for employment contract and a civil law contract, so that there is an individual pedagogical activity Since an individual entrepreneur begins to hire teachers to transfer to them part of his teaching functions, pedagogical activity ceases to be individual and can be recognized as illegal entrepreneurial activity carried out without a license. (I read it on the Internet). Is it so? No one gave a reasonable answer either in the tax office or in statistics. ,

Expert answer:

Hello. It is not clear from your question whether the classes will be one-off or will be held in the form of training according to any program. 1. If classes will be organized as leisure activities within the framework of childcare services, then, in this case, this activity refers to OKVED code 85.32 and is not subject to licensing. 2. In the event that the classes described by you will be conducted according to training programs, then such activities refer to educational activities in the field additional education... In accordance with the Law of the Russian Federation of July 10, 1992 N 3266-1 \ "On Education \" educational activities can only be carried out by non-profit organizations (subject to obtaining a license) or individual entrepreneurs (without a license, subject to the individual nature of the activity). The procedure for the creation and activities of non-profit organizations is regulated by the Law of 12.01.1996, No. 7-FZ "On non-profit organizations". Individual labor pedagogical activity is not licensed. At state registration such a business activity, you can choose code 80.10.3 - additional education for children. The list of services related to the above type of entrepreneurial activity is provided in the All-Russian Classifier of Services to the Population OK 002-93 (OKUN), approved by the Resolution of the State Standard of Russia dated June 28, 1993 N 163. In accordance with the OKUN, services related to additional education are classified as 116000 \ "Other services in the education system \". As for the recruitment of personnel, the individual entrepreneur carrying out entrepreneurial activity in the field of additional education, they have the right to employ auxiliary personnel. If he transfers part of the labor function providing for the conduct of classes according to the educational program, then in this case the condition of individual pedagogical activity is violated. If you still plan to attract specialists, then you need to register non-profit organization and go through the licensing procedure. The procedure for issuing licenses in the field of educational activities is established by the Regulations on the licensing of educational activities, approved by the Decree of the Government of the Russian Federation of March 16, 2011 N 174. The licensing authority is the service for control in the field of education of the Krasnoyarsk Territory, address: 660075, Krasnoyarsk Territory, the city of Krasnoyarsk, st. ... Maerchaka, 40, office 403, department of licensing of educational activities: telephone / fax 290-63-65, www.krasobrnadzor.ru. In order not to violate the conditions of the Law of the Russian Federation of July 10, 1992 N 3266-1 \ "On Education \" and at the same time provide a wider range of services, you can attract other individual entrepreneurs to conduct classes. However, here, too, a violation of the law may be detected, since there is a educational process, because education and upbringing of children preschool age is carried out not only through regulated activities (conducting specially organized classes, accompanied by final certification and issuance of a document on education), but also through regime moments, play activities. Only a court can make a decision on classifying a particular activity as educational activity in the field of preschool education or leisure, developmental activity. stakeholders, in this connection, in order to avoid the occurrence of controversial situations, we recommend creating a non-commercial educational organization... In order to ensure the safety and health of young children, you should also select a room suitable for hygiene requirements when working with children, fire safety requirements, lighting, cleanliness, etc. Such compliance can only be ensured by the licensing procedure, which will not only protect the children entrusted to you, but also shift the responsibility for their life and health from one person to an organization - an educational institution.

Social services for refugees and those in need material assistance people have always been in a special category of OKVED. Although it is worth noting that periodic changes occurring in the codes sometimes do not immediately allow you to find the required OKVED code. So, previously used in the reflection of social servicesOKVED 85.32 in 2017 ceased to be valid.

The ratio of 85.32 OKVED for decoding has to many areas of activity. It was most commonly used for a range of services social nature and was actively used by many government agencies providing consulting services and providing material kind help. This code was also referred to as services related to the provision of assistance to children, as well as guidance for their correct upbringing.

This code was also applied by institutions dealing with issues such as adoption or adoption, identifying the human rights necessary to obtain a certain type social assistance, subsidies, rejection of abuse of children or other physical. by persons. The code 85.32 was often used in the provision of family and marriage counseling services.

Despite the fact that this code was not related to the provision of housing to refugees and others in need of it, it could be used to provide housing for refugees and victims of temporary natural disasters, until the final decision on the issue of permanent housing.

The code is suitable for the procedure for restoring the health of physical. persons with physical or mental disabilities, kindergartens, including institutions that provide care for children with developmental disabilities. Reflected OKVED 85.32 and in the case of day care institutions for adults with physical or mental disabilities, these institutions also often provided day shelter for people who do not have housing.

All kinds charitable activities related to the provision social kind services, also used OKVED 85.32. Only programs with compulsory social security did not apply to this code.

Is there a replacement for OKVED 85.32?

In 2017, instead of this code, OKVED 88 is applied. Despite the fact that there was such a change in the OKVED code, the composition of the decoding that has to it does not differ from that used in OKVED 85.32. It's just that now, to indicate a certain type of activity, previously related to code 85.32, OKVED 88 should be reflected. Otherwise, the activity will not be reflected. Since code 85.32 has ceased to exist.

(two kinds of codes at the same time)

New OKVED2 ( All-Russian classifier species economic activity) OK 029–2014 differs significantly from the old one in terms of numbers. The codes do not match there. OKVED 2 was introduced on February 1, 2014 (Rosstandart order dated January 31, 2014 No. 14-st). The transition period lasted until 2015, then until 2016. From July 11, 2016, when registering individual entrepreneurs and organizations, it is necessary to apply new OKVED(OK 029-2014). Relevant for 2017

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ATTENTION!!! Previously, it was enough to specify a 3-digit code, but since July 2013, 4 digits are required (in 2018 and 2019 also 4 digits). For example, 52.42 one is enough, it will include everything that starts with 52.4X.XX

The codes of the All-Russian Classifier of Economic Activities are indicated only for income. With the costs of organizing and performing work inside the organization OKVED not needed. For example, many organizations have an accountant, while, of course, they do not need to indicate the accounting code. The same applies to renting premises, purchasing goods, etc.

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OKVED (All-Russian Classifier of Economic Activities) is used for state registration individual entrepreneurs(Individual entrepreneurs) and legal entities.

In 2015, the OKVED reference book OK 029-2001 (NACE rev. 1) is used with the decoding of the codes. It was adopted by the Resolution of the Gosstandart of Russia dated November 6, 2001 No. 454-st. From January 1, 2016, OKVED 2 comes into force (version OK 029-2014 (NACE rev. 2), approved by order of Rosstandart dated January 31, 2014 No. 14-st.

Structure of OKVED

The handbook consists of 17 sections designated by Latin letters (A-Q) and 16 subsections (CA, SV, DA-DN). They are broken down into smaller classes, subclasses, groups, subgroups and types, represented as two to six Arabic numerals separated by dots.

The grouping code of economic activities has the following structure:

• XX - class;
• XX.X - subclass;
• XX.XX - group;
• XX.XX.X - subgroup;
• XX.XX.XX - view.

Selection of OKVED codes

When registering new organization the question of selecting types of economic activity arises. It is important to know that they are all selected strictly according to OKVED codes.

To find the code you need, you first need to decide on the scope of the organization (for example, textile production), then find the required section or subsection (for example, DB). Further delve into the class, subclass, group, subgroup and type, until a specific type of economic activity is determined.

• The selection of the code does not depend on the form of ownership of the organization: they are identical for individual entrepreneurs, LLC, CJSC.
• The selected code must be at least 4 digits long, i.e. be the name of a group (XX.XX), a subgroup (XX.XX.X) or a type (XX.XX.XX).
• IN constituent documents an unlimited number of codes can be specified (preferably no more than 20 codes).
• When registering, one basic code (the core business of the organization) and additional (non-core occupations or activities in the short term) are indicated.
• When choosing types of economic activities, it should be remembered that some of them require licensing.
• At any time, you can make changes to the list of codes (add or exclude).

Instructions

To facilitate the selection of the type of economic activity, a search is organized by name or by code. It is also possible to add items of interest to the saved ones for further viewing or printing codes with decryption.