Confirmation of the type of activity in the Social Insurance Fund online. The FSS informed which okved code - “new” or “old” - to indicate in documents when confirming the main type of activity

Confirmation of the main type of activity in the Social Insurance Fund

In March, accountants submit many different annual reports: balance sheets, certificates, tax returns. The main thing in this hot time — do not miss the deadlines and submit a full set of reports required by each organization. One of these reports is a certificate confirming the main type of economic activity. In this article we will tell you about all the nuances of drawing up and submitting a certificate.

Not all regional offices of the FSS accept this reporting in electronic format. The method of reporting should be clarified with your Fund branch.

How to fill out a confirmation certificate

The confirmation certificate contains the main details of the company: TIN, address, average headcount, company registration data, etc.

Types of activities are recorded in the tabular part of the certificate. Column 3 should indicate the amount of revenue excluding VAT for each type of activity.

In line 10 of the confirmation certificate, the policyholder indicates the full name of the OKVED code for the activity that has the greatest share.

Based on the certificate, an application for confirmation of the main type of activity is drawn up, which indicates one main type. If the policyholder prepares an explanatory note for the annual reporting, it should also be attached to the application.

Example of filling out documents

Stroyka LLC carries out three types of activities: it carries out finishing work (code 43.3), carries out the maintenance and repair of vehicles (code 45.20) and rents out cars (code 77.11).

In 2017, revenue excluding VAT amounted to:

OKVED 43.3 - 250,000 rubles;

OKVED 45.20 - 1,700,000 rubles;

OKVED 77.11 - 1,700,000 rubles.

The company's total revenue was 3,650,000 rubles (250,000 + 1,700,000 + 1,700,000).

As can be seen from the conditions of the problem, LLC “Stroyka” has the same revenue from two types of activities and significantly exceeds revenue from finishing work. If revenue indicators for various types of activities have an equal share, the main type of activity is the one that corresponds to a higher risk class.

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Rogacheva E.A.

A certificate confirming the main type of economic activity is submitted every year by all employers-legal entities to the territorial office of the Social Insurance Fund at the place of registration. Why this certificate is needed and what is the algorithm for filling it out, find out in the article.

How to fill out a new OKVED confirmation certificate in 2019

Every year, the FSS authorities review the rate of “accident” insurance premiums at work in relation to each policyholder. The tariff of fees depends on the class of profrisk, which is determined by the main type of activity (BA).

For the relationship between pro-free discount class and tariffs, see the article “Contribution rates for compulsory social insurance against industrial accidents and occupational diseases depend on the type of economic activity” .

To determine the rate, each legal entity employer, no later than April 15, must submit to the social insurance department an application and a certificate confirming the main type of economic activity, as well as a photocopy of the explanatory note to the balance sheet for the previous reporting period. Documents are submitted by the policyholder in person or via electronic communication channels.

In case of failure to submit a package of papers within the specified period, the FSS will assign the highest tariff, selecting the most dangerous ID from the list of Unified State Register of Legal Entities.

For details, see the material “There will be a new way to determine the class of profrisk if the main type of activity of the FSS is not confirmed” .

For an example of how the submission of an OKVED confirmation certificate affects the tariff amount, see.

Attention! Individual entrepreneurs do not need to submit a certificate confirming OKVED (clause 10 of the rules for classifying types of economic activities as profrisa, approved by Government Resolution No. 713 of December 1, 2005).

Where can I download the form and sample of filling out the OKVED confirmation certificate?

The algorithm for confirming the main VD is regulated by Order of the Ministry of Health and Social Development dated January 31, 2006 No. 55, and the certificate form is enshrined in Appendix 2 to this regulatory legal act.

The certificate in question contains information:

• about the policyholder (name, INN and Unified State Register of Legal Entities codes, address, names of the manager and chief accountant, as well as the number of employees);
• distribution of income across the company’s main internal activities;

NOTE! From 01/01/2017 it is necessary to display in the document new OKVED2 codes, approved by the order of Rosstandart “On the adoption and implementation of the all-Russian classifier of types of economic activities (OKVED2)” dated January 31, 2014 No. 14-st.

• selected VD.

The form and sample of filling out the OKVED confirmation certificate can be downloaded on our website:

You can submit documents to the FSS, either through .

Example of defining the main type of work

The main type of entrepreneurial activity is determined by the legal entity independently. It depends on the VD with the highest share for commercial entities or on the VD with the maximum number of employees for non-profit structures. If a company maintains several VCs, and the specific weight as a result of the calculation is the same, then the highest class of profrisk is selected. Let's look at the algorithm for choosing the main OKVED using an example.

Example

Assorti LLC carries out the following internal activities:

To determine the rate of “unfortunate” contributions, we select the indicator with the highest share of income. In the example conditions, this is the wholesale trade of alcohol and its production. Since the indicators are equal, we choose a higher profit class, which includes the production of alcoholic beverages, that is, II. The rate of “unfortunate” contributions corresponding to risk class II is 0.3%.

Results

All policyholders who pay contributions to the Social Insurance Fund, with the exception of individual entrepreneurs, are required to confirm their main type of work every year by submitting the appropriate certificate to the social insurance department at the place of registration. The sample, form, as well as the algorithm for filling out the document are discussed in detail in the material.

According to the current rules, a business entity must confirm the type of activity it is carrying out with the social insurance authorities. This action is carried out by drawing up a document such as a certificate confirming the main type of activity in the Social Insurance Fund and submitting it to this body. This is necessary for the company to set a tariff for insuring employees against accidents at work.

The law requires that all legal entities. entities that were created and registered before 2019 have confirmed their main type of activity.

Even companies that did not operate in the previous year and did not have any indicators must send confirmation certificates.

This document may not be submitted only by companies that were registered after 2018. At the same time, their main type of activity is considered to be the one declared when registering with the Unified State Register of Legal Entities; based on this information, their injury rate will be formed.

Attention! A different procedure has been established for entrepreneurs, according to which they submit a certificate confirming the main type of economic activity only at their request. The FSS authorities consider the main type of activity for this category of insurers to be that declared during business registration.

If a change occurs in the future, the entrepreneur himself decides whether to send him a confirmation certificate to social insurance. In the event of a decrease in production risk and a reduction in the tariff, the Social Insurance Fund will not independently recalculate this indicator. To reduce the load, the individual entrepreneur needs to submit a confirmation certificate.

This document is submitted to social insurance to determine the production risk for employees, in accordance with which the amount of calculated insurance premiums is determined. Contributions from the National Tax Service in production are required only under employment contracts. For individuals contracted, they are established if there are conditions regarding this in the contracts concluded with them.

Important! An enterprise can carry out two or more types of activities at once, but the main one is considered to be the one for which the revenue in the financial statements has the highest indicator.

What documents must be submitted to the FSS?

To confirm the main type of activity in social insurance, the following documents must be prepared:

• Certificate confirming the main type of activity;
• Application for confirmation of type of activity.
• Also, if the company is not a small business, then an explanatory note to the financial statements must be attached to the package of documents.

The confirmation certificate form for 2018 has not changed, so you need to use the same form as before. The situation is similar with the application for confirmation.

The type of explanation for reporting must be determined by the company independently. The note can be constructed in both text and tabular form.

Important! Since the beginning of the year 2017, new OKVED2 codes have come into force. However, according to the letter from the FSS of Russia, only the old codes that were used in 2016 must be used in the confirmation certificate. This position is due to the fact that the confirmation is provided for the past year, therefore, in the certificate it is necessary to use the designations in force at that time.

Download the application form and certificates

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Deadlines for providing a certificate

The rules of law require that a business entity submit a confirmation certificate to the Social Insurance Fund authorities before April fifteenth of the following reporting year. It is compiled based on information from the accounting records for the past year.

Thus, before April fifteenth, 2019, companies must submit an application and confirmation form for 2018 to the Social Insurance Fund. This year this date is a holiday.

Important! A postponement of the deadline for submitting confirmation of the type of activity from 2018 is provided. Therefore, the deadline in 2018 for this document is the sixteenth of April 2017.

If the company sends this document on April 17, then it will have to defend its case in arbitration. But she has a chance to win this process.

Methods for submitting documents

There are several ways to submit forms to confirm your type of activity:

• In person or through a representative on paper;
• By post;
• Electronic.

When submitting a package of documents through a representative, he must have a power of attorney to carry out this action.

Confirmation is submitted electronically through the State Services portal. If the delivery is carried out in this way for the first time, then it is necessary to first register the manager as an individual, and then register the organization under him. Registration is confirmed using an enhanced digital signature. You can get it at any certification center.

Important! In some regions, a paper certificate is accepted only if the number of employees in the company does not exceed 20 people. Organizations with a large number of employees are required to submit confirmation only in electronic form. It is better to first consult with your fund about how you can submit a confirmation certificate to this department.

Responsibility for failure to provide certificates

There is no specific monetary penalty for the fact that the enterprise did not confirm the main type of activity in the Social Insurance Fund.

However, if this is still not done, then the Social Insurance Fund has the right to determine the main type of activity for the company, and based on it, set the percentage of contributions. At the same time, the fund will consider all types of activities of the company indicated in the Unified State Register of Legal Entities, and the interest rate will be taken taking into account the most dangerous. It will not matter whether the firm actually carries out this type of activity or whether it was included just in case.

After the Social Insurance Fund sets a contribution rate for injuries, it notifies the organization of this by letter before May 1.

Important! In the case where the company had no activity during the reporting period, it would be a mistake not to confirm the main type. In this case, the FSS will regard this step as failure to submit a certificate, and therefore will also set the rate independently. Therefore, in such a situation, it is better to create the necessary package of documents “with zeros” and send them to the fund.

Organizations and entrepreneurs, before paying contributions to the Social Insurance Fund, must confirm the main type of activity in the Social Insurance Fund. 2019 brought some changes to this procedure, which contribution payers need to familiarize themselves with in order to avoid loss of funds, as well as to properly organize the functioning of their own business.

In 2019, this day falls on a Saturday, which is a non-working day for the FSS. There is a difference of opinion between those submitting documents, as well as the representatives of the fund themselves, when is the last day for submission in this case? Representatives of the fund recommend submitting documentary packages before April 14, but business entities, guided by the transfer rules, believe that the last day for submission will be April 17. Opinions may differ, but it is better to stick to the deadline until the 14th. Because if you submit documents later, the rate can be calculated automatically according to the highest risk type, and in this case it will be the maximum.

This form must be submitted directly to the Social Insurance Fund.. Reports can be submitted on paper or electronically.

Forms and samples

• The application form for confirmation of the main type of economic activity can be downloaded from.
• The form for a certificate confirming the main type of economic activity can be downloaded here.

Why do they confirm?

2019 began with innovations that provoked the redirection of payment of contributions. Social contributions made for occupational diseases remain with the Social Insurance Fund, and their payment is accompanied by preliminary confirmation of the type of activity of the facility.

This procedure is of great importance for all organizations, as well as for entrepreneurs who plan to change their activities in 2019, because contributions are paid based on a percentage rate. It also has a direct dependence on the occupational risk class. The higher this class, the higher the interest rate will be, and therefore the amount of the contribution paid.

Confirmation is necessary for organizations to maintain the rate assigned to them, as well as for entrepreneurs who, by changing their type of activity, could reduce the riskiness of the occupation, and therefore the amount of contributions paid. In this case, timely confirmation will help save personal funds.

How does the confirmation procedure in the FSS take place?

First, you need to figure out where to submit confirmation of the type of activity. Since this category of contributions is subject to the control and management of the Social Insurance Fund, accordingly, the package of documents must be submitted there. This may be the body of the fund to which the given business entity belongs territorially and with which it is registered.

The package of documents consists of the following documents:

• (for large businesses).

If the organization has subsidiaries, then the package is delivered for each object separately according to the territorial affiliation to the fund.

Confirmation of the type of activity occurs by submitting a package of documents, which contains a certificate confirming the type of activity, as well as a statement of confirmation.

These documents are drawn up by an authorized person of the organization or the entrepreneur himself. It is worth noting that the form of the documents has not changed.

Filling out is done with the OKVED indication for the main type of activity, and the main type is the type that brings the greatest income to the business entity. When there is the same income for different types, the main one is confirmed by the one that has the highest class of professional risk.

Watch the video about confirming the main type of activity in the Social Insurance Fund:

Changes by type of activity

Entrepreneurs confirm their main type of economic activity if they plan to change it with the onset of the new year. Otherwise, the rate that the entrepreneur received at the time of registration of his object will be used for calculation. A private entrepreneur does not need to submit documents annually.

Organizations must undergo this procedure regularly every year. It does not matter whether the type of activity changes or remains the same. If there is no change, then the main type of activity is determined based on income indicators for the previous year, and this is confirmed.

So, confirmation of the type of economic activity is a procedure associated with the payment of an insurance contribution to the social insurance fund. It exists in order to determine the contribution rate for a specific business entity or confirm the use of the previously used one. Due to changes in the classifier for types of activities, the distribution of risk classes for them has also changed, and in some cases the rate also changes.

Confirmation of the main type of activity in 2019 is mandatory for all policyholders. Budget institutions are no exception. The document is necessary to determine the rate of insurance premiums in terms of insurance coverage against accidents and occupational diseases.

How to fill out a certificate confirming the main type of activity

To fill out the certificate, information is taken from the documents:

1. Extract and Unified State Register of Legal Entities.
2. Report on the average number of employees for the previous calendar year.
3. Annual accounting reports for the previous period, namely an explanatory note, which indicates the distribution of income according to OKVED. Or use OKUD forms 0503737 or an agreement on the provision of subsidies (for municipal assignments and other purposes).

We put the date - no later than the deadline for submission.

Application for confirmation of the main type of activity, form

The form is approved in Appendix 1 to the Procedure, approved. by order of the Ministry of Health and Social Development of Russia dated January 31, 2006 No. 55.

How to fill out an application

The algorithm is simple:

1. We indicate the date of the application.
2. We write down the name of the territorial branch of the Social Insurance Fund.
3. The name of the organization, its registration number and subordination code. The code can be found in the FSS.
4. We indicate that the institution is state (municipal).
5. We register the year for which the share of income was calculated according to OKVED.
6. We indicate the code of the main economic activity according to the certificate.
7. We indicate the accompanying documents and the number of sheets.

Don't forget to check which OKVED codes you indicated in the documentation. In 2019, a new classifier is in effect, approved by order of Rosstandart dated January 31, 2014 No. 14-st (as amended on October 7, 2016). But to confirm the type in the Social Insurance Fund for 2019, you must indicate the old codes, but a notification from Social Insurance will come according to the new classifier.