Certificate confirming your qualifier. Confirmation of the type of activity

Confirmation of the type of activity in the Social Insurance Fund for business entities is an annual and mandatory procedure that is carried out within strictly defined time frames. We will consider below what the Social Insurance Fund has set for confirmation of OKVED in 2019, and how to submit a confirmation certificate.

Confirmation of OKVED - 2019: who must confirm the tariff for “injuries”

The provisions of paragraph 11 of the “Rules for classifying types of economic activities as professional risk” (hereinafter referred to as the “Rules”), approved by Decree of the Government of the Russian Federation No. 713 of December 1, 2005, establish a specific category of business entities required to annually provide the Social Insurance Fund with confirmation of the main type of activity. This is necessary so that the Social Insurance Fund can set the appropriate insurance premium rate for the next year.

Legal entities and their structural divisions, which are an independent classification unit, must confirm their main activities. The main thing for the policyholder will be the type of activity with the largest share of revenue in 2018 based on the results of the past year. Non-profit organizations the main type is recognized as the one in which it was involved greatest number workers.

Confirmation in 2019 will not be required for companies created in 2019, as well as for all individual entrepreneurs, except for those who changed the main type of their activity and this was recorded in the Unified State Register of Entrepreneurs.

Tariffing of premiums for “injuries” directly depends on the established class of professional risk, characteristic of the type of activity in which the insured specializes, and which is for him (or for his structural unit) main. We talked about tariffs in more detail.

OKVED confirmation deadline in 2019

The policyholder, starting from the second year of his financial and economic activity, must annually, within the period established by the Social Insurance Fund, provide confirmation.

The deadlines for confirming OKVED in the FSS for 2019 are established by clause 3 of the “Procedure for confirming the main type of activity...” (hereinafter referred to as the “Procedure”), approved by Order of the Ministry of Health and Social Development of the Russian Federation No. 55 of January 31, 2006. The policyholder is obliged to provide the necessary information to the FSS branch of the territorial affiliation no later than April 15.

If a business entity violates the deadlines established for confirming the type of activity in the 2019 FSS, then, in accordance with paragraph 5 of the above-mentioned order No. 55, the tariff will be established in any case, and its indicator will be determined by the Fund, based on the type of economic activity that has the most high class profrisa (taking into account the OKVED codes assigned to the policyholder). The Fund will send a notification of this to the policyholder before May 1, 2019, in connection with which the contribution amount will have to be recalculated from the beginning of 2019. Thus, the lack of confirmation of OKVED in 2019 may threaten the policyholder with an increase in the tariff for contributions for “injuries”.

Confirmation of OKVED in the FSS for 2019: what documents must be provided

According to the order of the Ministry of Health and Social Development of the Russian Federation No. 55 of January 31, 2006, to confirm OKVED 2019, the deadline is set no later than April 15, 2019 (this is Monday). The confirmation procedure and the list of documents provided by the policyholder are given in clause 3 of the “Procedure”, according to which the following documents must be provided to the FSS to confirm OKVED in 2019:

Application for confirmation of the main type of activity - a special confirmation form OKVED FSS has been approved for it (Appendix No. 1 to the “Procedure”).

A confirmation certificate that reflects percentage income for last year by type of business (Appendix No. 2 to the “Procedure”);

• Procedure for submitting documents

  As mentioned above, the deadline for submitting OKVED confirmation in 2019 is April 15. No later than this day, the policyholder is obliged to send to the address regional office FSS established package of documents. You can do this in several ways:

  When visiting the FSS in person.

  In this case, the policyholder provides documents for on paper. It is advisable to have a second copy of the application with you, on which the Fund specialist must make a note that the full package of documents has been submitted for confirmation by OKVED, indicating the date of their receipt.

  Using the services of a postal operator

  Documents are sent by registered certified letter with notification and a list of attachments. With this method of confirmation, the date of submission of the application, confirmation of OKVED (2019) will be determined as the date indicated on the postmark.

  IN in electronic format on the portal ]]> State Services ]]>

  When sending confirmation using this method, the policyholder must fill out an electronic application form, a confirmation certificate, and also attach an electronic version explanatory note(If you want to). It is necessary to take into account that all documents must be certified in the prescribed manner, that is, signed with an electronic signature. To do this, the registered user must have a qualified electronic signature issued by a specialized certification center (accredited), as well as a cryptoprovider program installed on the policyholder’s computer from which documents will be sent.

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

Certificate of confirmation 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, contributions “for injuries” will continue to be checked by the FSS. IP this document do not submit, but organizations are required to submit the document immediately, starting next year after 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 will be, and therefore the tariff for calculating contributions.

The main economic activity is the one that the company is engaged in and from which the majority of its revenue is generated.

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

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This 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 professional risk. In this regard, submitting a certificate confirming income 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 policyholder was registered, in particular:

• OKVED confirmation certificate;
• a copy of the explanatory note to the balance sheet for the previous year;
• application for the division of divisions into independent units within the insurer;
• application for confirmation of OKVED:

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

The person responsible for filling out this type of reporting must keep in mind that despite the introduction of new OKVED codes 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 Social Insurance Fund

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

Documents confirming OKVED must be submitted to the FSS no later than the 15th, but preferably no later than 04/14/2017, because if the date falls on a non-working day, then the certificate must be submitted at the first possible opportunity.

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

• address;
• headcount:

Basic information is included in the tabular part of the help:

• the column contains the amount of revenue excluding VAT for each OKVED;
• Column 6 in the tabular section is filled out exclusively by non-profit organizations;
• Line 10 of the confirmation certificate requires entering the OKVED code for the activity that has the greatest share.

There is no liability for failure to provide this document; however, it must be taken into account that the Social Insurance Fund has the right to set the maximum tariff independently if this document is not provided. As a result, the insurer will have to pay higher premiums than before.

Calculation and payment of contributions “for injuries” is carried out according to tariffs assigned depending on a certain class of professional risk. To determine the latter, it is necessary to compare the available values ​​with codes according to OKVED2. In view of this, it is necessary to confirm the type of activity in the Social Insurance Fund in 2018. The deadlines for this to be done are determined by law.

Since last year, control over the timely payment of insurance premiums has been carried out by employees tax service, not the Pension Fund. Only accident and professional insurance premiums. diseases remained under the jurisdiction of the FSS.

Employers must make appropriate payments for employees in accordance with the level of professional risk at the enterprise: the higher the risk, the higher the tariff (from 0.2 to 8.5%). And enterprises need annual confirmation of their main activity precisely to correctly identify the level of risk.

Who provides?

Not all business entities are required to provide confirmation. The obligation to transfer information is imposed on organizations registered before 2018, including those that:

• actually didn’t work last year and didn’t have any this year reporting period financial transactions;
• have only one type of activity.

But enterprises that appeared only in 2018 will not have to provide data to the regional Social Insurance Fund at all. They already have all the information, because the registration was carried out in the same reporting period. Moreover, the calculation of the Social Insurance Fund will be made in accordance with the type of activity that was registered as the main one during registration and the Unified State Register of Legal Entities. Confirmation of the type of activity once a year for organizations that officially began operating this year will be mandatory starting in 2019.

Individual entrepreneurs, regardless of how long ago they were opened, are exempt from reporting to the Social Insurance Fund. They indicate the corresponding codes during registration; on their basis, the Social Insurance Fund calculates contributions “for injuries.” Their payment must be made by the individual entrepreneur in the following cases:

• if an employment contract has been concluded with the employee;
• if a GPA is concluded between the parties and the need to pay contributions is defined in the agreement;
• for yourself - at will.

For absolutely any individual entrepreneur (whether there are employees or not), confirmation of the type of activity in the Social Insurance Fund in 2018 is a voluntary procedure. It is worth resorting to it only if a private entrepreneur has changed the format of his activities, and for the new type he is entitled to lower tariffs. Without an appeal, the calculation will be made according to the old parameters (the Social Insurance Fund is not obliged to independently take into account the changes), that is, an overpayment will occur.

Confirmation deadlines

Based on the submission procedure, confirmation of the main activity must be made every calendar year before April 15. However, in 2018, this date falls on a Sunday, that is, a non-working day for the FSS. Therefore, you need to submit information before April 13, 2018 (this will be Friday).

A shift to a later date is not provided, since this is not directly regulated by law. However, from a legal point of view, submitting documents on April 16, 2018 will not be a violation, if we take into account Art. 193 Civil Code of the Russian Federation about general rule shifting reporting deadlines.

The FSS does not support the point of view of postponing the deadline to April 16, so it is better for organizations to provide confirmation before April 13, so as not to receive a fine and not have to defend their point of view later in court.

The procedure for confirming the main type of activity

In order to comply with the procedure for confirming the type of activity, it is necessary not only to fill out the documents within the prescribed period, but also to correctly determine all the specified parameters. To avoid mistakes, you should act in accordance with a clear algorithm.

Determine the type of activity

The type of activity should be identified using data from the entire past period. That is, in 2018 you need to display information about 2017.

If in the past year the organization worked in one direction, then it will not have problems choosing the type of activity. Difficulties are experienced by those companies where work is carried out in several directions at once. In this case, confirmation of the type of activity of the Social Insurance Fund in 2018 should be carried out according to the type that accounts for the largest share.

Calculation specific gravity is made on the basis of the ratio of sales revenue to specific species activities and total revenue. Usually the indicator is indicated as a percentage.

Example. Let’s assume that in 2017 the company Integro LLC worked in 3 directions at once: providing consulting services, wholesale and retail trade. For each of them you need to calculate the specific gravity. For convenience, we present the data in the form of a table:

Consequently, the largest share falls on retail trade. It is this type of activity that should be indicated as the main one for 2017.

Sometimes the share of two or more activities may be the same. In this case, information must be transmitted according to the one for which a higher tariff is provided (that is, the professional risk class will be higher). This explanation was given by the Russian Ministry of Labor in order No. 625n dated December 25, 2012.

Example. In 2017, the Trikotazh Prombyt company was engaged in the production of knitted clothing, hosiery and wholesale trade of textile products. For the production of knitwear and hosiery there is an 8th grade of prof. risk, and for them wholesale trade– 1st class (assigned on the basis of Order of the Ministry of Labor of Russia No. 851n dated December 30, 2016). Therefore, if the share of two or all three areas of activity is the same, then the main type in 2018 should be indicated with the highest professional class. risk – 8. In accordance with Federal law No. 179-FZ dated December 22, 2005, it is assigned a tariff of 0.9%. It is this that the FSS will use when calculating contributions “for injuries” to employees of the Knitwear Prombyt enterprise.

Fill out document forms

Having decided on the type of activity, the relevant information must be transferred to the following forms:

• confirmation certificate (its form, sample and recommendations for filling out can be found in the article on);
• statement of confirmation (the form and example of filling out the document are in the article on).

For small businesses this list will be sufficient. If the company is a medium or large business, then in addition they need to provide the Social Insurance Fund with a copy of the explanatory note to the balance sheet for the last reporting year. None special requirements to its design supervisory authority does not present. It can be compiled in the form of a table or text.

After filling out the papers, you should check their correctness again and eliminate computational errors and inaccuracies in the execution of documents. Even if incorrect registration does not require payment of a fine, FSS employees can refuse to accept the information by setting the highest tariffs.

Submit a package of documents to the FSS

Within the time limits established by law, the organization must transfer the collected package of documents. You can do this in the following ways:

1. contact the regional branch of the FSS in person;
2. send all documents by mail ( ordered letter with notification of receipt and attached internal inventory);
3. send via EPGU to electronic format, having previously registered a personal account and provided information about the policyholder.

To work with the public services portal, an organization will also need an enhanced qualified electronic signature on a USB or other physical medium. You will need to first install the appropriate software capable of reading digital signatures.

Wait for a response from the FSS

After receiving the documents, FSS specialists have 2 weeks to process the information. This period was established by order of the Ministry of Health and Social Development of Russia No. 55 of January 31, 2006.

Example. The Vympel company provided information about its main activity on April 12, 2018. In what time should she receive a response from the FSS? No later than April 27.

When sending information via EPGU, the information will be available in personal account systems.

Calculations with new tariffs need to be made only after the Social Insurance Fund sends a notification to the organization. Until this point, the old rates that were used in 2017 must be applied. Depending on changes in FSS tariffs:

1. will not recalculate contributions for 2018 until the notification is sent if the tariff has not changed;
2. will demand payment of arrears if the new professional risk turns out to be higher than the previous one;
3. will calculate the amount of overpayment if the organization’s risk in relation to contributions “for injuries” has decreased (in the future they can be returned or taken into account when paying payments in the future).

Changing the tariff also requires filling out and submitting an updated 4-FSS calculation for the 1st quarter of 2018.

This completes the confirmation of the main activity. The need to transfer relevant information will arise only in April 2019.

Fines and sanctions for failure to provide

The legislation does not provide for liability for failure to confirm the main type of activity of organizations. In fact, they, like individual entrepreneurs, may not submit a package of documents. However, in this case, you need to be prepared for the fact that the main type of the Social Insurance Fund will be determined independently.

When calculating, the Social Insurance Fund will take into account all types of activities specified in the Unified State Register of Legal Entities of a particular organization. Of these, she will choose the one that corresponds to the highest risk class. Moreover, the FSS will not care at all whether the company actually conducts this activity or not.

Consequently, if, when calculating the specific weight, it turns out that the company will already be assigned the highest risk of all possible according to the Unified State Register of Legal Entities, then it may refuse to submit documents. And in the following situations, it is better for organizations to submit documents to the Social Insurance Fund within the deadlines established by law:

• the most “risky” directions are not carried out at the enterprise at all;
• the share of the most “risky” direction is less than that of at least one other.

If this is not done, then there will be an overpayment of “injury” contributions, which cannot be avoided.

Refusal to submit documents also changes the deadlines for informing organizations. A notification from the FSS will be sent to them no later than May 1, 2018.

Important: Arbitrage practice there are a number of cases where the use of the most “risky” type of activity, not carried out by the company, was considered unlawful. However, after the Russian Government Decree No. 551 of June 17, 2016 came into force, it became almost impossible for organizations to prove their case.

How many reports are needed if there are separate divisions?

Sometimes a company has one or more separate divisions. According to the OP, information must be provided to the regional divisions of the FSS at their location. Their activity codes and gross revenue must be calculated separately. That is, if a company has 5 EP, then there should be 5 reports to the Social Insurance Fund, not counting the report on the parent company. At the same time separate units must meet a number of requirements:

• there is a separate balance;
• presence of a separate account;
• Payments to employees are made by the OP independently.

Possible discounts and allowances

Discounts and allowances are set by the Social Insurance Fund based on a comparison of industry averages with data in a particular company. When calculating discounts, the following are taken into account:

• number of insurance cases per 1,000 employees;
• average duration of sick leave for an insured event;
• the total amount of accrued contributions and payments;
• special assessment of labor at the enterprise.

You can receive a discount based on the results of activities for 3 years. Supplements are applied to the organization if the indicators for the same period exceed the industry average, as well as if there is a fatal accident involving 2 or more people.

From your employees' salaries you pay insurance premiums:

• 30% goes to the tax office for pension, medical and social insurance.
• From 0.2 to 8.5% - in the Social Insurance Fund for insurance against accidents at work, they are also called contributions for injuries.

What determines the amount of contributions for injuries?

If an employee has an accident at work, he will receive from the FSS insurance payment. It is taken from the injury contributions paid by the employer.

The amount of contributions depends on what you do. The more dangerous the business, the greater the risk of an accident. More risk means higher insurance premiums.

In order for the FSS to know at what rate to calculate contributions, it must know what you do.

Who must confirm the main type of activity in the Social Insurance Fund?

LLC only.

Where can I see the amount of contributions?

1. Find in the table the type of economic activity for which you had the most income over the past year.
2. Using the same table, determine the professional risk class of your business. The higher the class, the higher the fees.
3. contribution rate.

For example, for risk class 1 the minimum contribution rate is 0.2%. This means that from an employee’s salary of 20 thousand rubles you will pay 40 rubles in injury contributions per month.

Risk class 1 includes most businesses: cafes, clothing repair, hairdressers, almost all wholesale and retail, software development, consulting, photo services, passenger transportation, couriers, hotels, food delivery, education and other businesses.

How to determine the main activity?

This is the one for which you received the most income last year.

For example, Katya has a beauty salon, an online cosmetics store and courses for hairdressers.

Her income for 2017 was 3.6 million rubles excluding expenses. Here's how income is distributed across different businesses:

• income from a beauty salon - 2.5 million rubles
• income from the online store - 800 thousand rubles
• income from courses for hairdressers - 300 thousand rubles.

Katya's main activity is a beauty salon. The share of income from this business is 69.4%.

If several types of business have the same shares of income, the main one will be the one with the higher risk class.

How to confirm the main type of activity?

• a letter about the absence of an explanatory note to the balance sheet is not necessary, but it is better to be safe.

If April 15 falls on a holiday or day off, the deadline is moved back to the next working day.

If you register an LLC in 2018, you will first confirm the type of activity only in 2019. Throughout 2018, pay contributions for the main type of activity, which is indicated in the Unified State Register of Legal Entities.

How to fill out a confirmation certificate?

Fill the table:

1. Your OKVED codes according to the extract from the Unified State Register of Legal Entities.
2. Decoding of OKVED codes is in the same wording as in the extract from the Unified State Register of Legal Entities.
3. Income for each OKVED code excluding expenses. Important: indicate income in thousands of rubles. For example, write 1 million like this - 1,000 thousand rubles.
4. Do not fill out the fourth column if there was no targeted income - for example, grants and subsidies.
5. Calculate the share of income for each OKVED as a percentage.
6. Do not fill out the sixth column, it is only for non-profit organizations.

In paragraph 10, write the type of economic activity for which the share of income is greater, indicate its OKVED code.

How to submit a confirmation certificate?

• personally take it to the FSS,
• through a representative by proxy,
• by mail with a valuable letter with inventory of investments,
• through the MFC,
• in electronic form through the public services portal - this requires a separate electronic signature on a physical medium; Elba’s signature will not work.

What to do after sending confirmation?

Two weeks after the FSS receives a confirmation certificate from you, it will issue you a notification about the amount of insurance premiums for this year. Until you receive the notice, calculate your contributions at the previous year's rate.

If you have a new rate, recalculate contributions from the beginning of the year to the month in which you received the notice.

What happens if you do not confirm the type of activity?

The FSS will select the most dangerous one among your OKVED documents and calculate contributions for it.

Olesya has a bakery. She bakes bread and rolls for her store, and also makes it to order for local eateries. She has 3 OKVED codes in the Unified State Register of Legal Entities:

• 47.24 - retail trade in bread, bakery and confectionery products. Refers to risk class 1, contribution rate 0.2%.
• 56.10 - restaurants and food delivery services. Also risk class 1, contribution rate 0.2%.
• 10.71 - production of bread and flour confectionery, cakes and pastries. This is already class 3 professional risk, the contribution rate is 0.4%.

Olesya did not manage to inform the FSS in time that her main business was retail trade. Therefore, she will have to pay contributions all year at the maximum of these rates - 0.4%. If Olesya had confirmed the type of activity, she would have paid half as much.

If you have only one OKVED code or the same rate for all codes, you do not have to confirm the type of activity. The Social Insurance Fund calculates contributions at the maximum rate, choosing from the codes that you have. In this situation, there is nothing to choose from, and there will be only one bet.

If Olesya had only two OKVED codes - 47.24 and 56.10, she might not have confirmed the type of activity. For these codes the rate is 0.2%, according to which Olesya will count contributions all year.

To confirm the main type of activity, you must fill out 2 forms:

• statement confirming the main type of activity;
• certificate confirming the main type of activity.

These can be filled out in the accounting program that you use for bookkeeping.

If there are no such forms in your program, then you can download them from the link. You will find it by reading the article to the end.

Attention!!! The article and all forms are still relevant in 2015!

It is better to fill out a certificate confirming the main type of activity first.

We will fill it from top to bottom (Fig. 1).

First, enter the date the document was completed (orange rectangle).

Then fill in the column about the average number of employees for the previous year (green arrow). We transfer this figure from the form that you should have submitted before January 20 of the current year. You can read what this form is and how to fill it out.

Further in table 9 we enter information about OKVED codes, income on them for the previous year and the shares of these incomes for each OKVED, as well as the total amounts (red rectangle). Column 6 on the number of employees for each type of activity (orange arrows) is filled out only by non-profit organizations.

Then we enter the name of the main type of activity and its digital code in the corresponding columns of the confirmation certificate (blue arrows). We remember that the main type of activity is the one whose share in total income is the largest.

Don’t forget to sign the confirmation certificate by the manager and chief accountant and put a stamp (purple arrows).

All! The first form of confirmation of the main activity has been completed.

We take a short break and proceed to filling out the second form - the application (Fig. 2).

Fig.2. Statement on confirmation of the main type of activity. Clickable.

As in the confirmation certificate, we first enter the date the document was completed. We put the same one as in the help (orange rectangle).

In the columns indicated by green arrows, type the name of the FSS, your registration number and subordination code. We take information from the Notice of registration in the Fund social insurance as an insurer.

Don’t forget to enter the full name of your company (purple arrow) in the appropriate box.

In the column for____year (red arrow), enter the previous reporting year. Be careful! Often they make a mistake in this column and enter the current year.

Blue arrows cover documents on the basis of which the main type of activity is confirmed. The number of sheets of these base documents is entered in the column circled with a pink oval.

The application is signed by the head of the company (black arrow). Certification of the signature with a seal is not provided in this form.

The columns that are circled in a red rectangle are filled in by FSS employees. On your copy, these fields must also be filled in by the inspector who will accept from you Forms for confirming the main type of activity. Otherwise, in case of misunderstandings, you will not be able to prove that you submitted these forms.