Confirmation of the main activity how to take. Submission of a certificate of confirmation of the main type of economic activity in the FSS. Example of filling out documents

How to correctly fill out a certificate and an application for confirming the type of economic activity? How long does it take to give up? Who must submit an application?

How to fill out an application for confirmation of the main type of economic activity

Tip 1: How to fill out an application for confirmation of the main economic activity

Legal entities must annually confirm the main type of economic activity. There is a special form for this, which is called "Statement of confirmation of the main type of economic activity." It is submitted to statistics authorities until April 15 after the reporting year. How to fill it in correctly?

You will need

• certificate confirming the main type of economic activity

Instructions

1. It should be noted that to fill out this form, you will need a certificate of confirmation of OKVED, which was given to you by the statistics authorities when registering a legal entity (usually it comes by mail)
2. Before starting to fill out the application, decide on the type of economic activity. Your organization can operate under several OKVED, but you need to choose one. It should be the one that brings more income or on which more labor is spent
3. First, in the upper right corner, indicate the date, it must be the first number of the year, that is, January 1 of the current year. Even if you rent in April
4. Below you will see a line for indicating the name of the body where you are handing over. Here you need to indicate the statistics authorities, if there is, then the branch with an indication of the number
5. After the title there is a line that begins with the words "from", in it you indicate the full name of the organization, for example, Limited Liability Company "Vostok" (the name must correspond to the constituent documents)
6. Next, write the registration number and subordination code. You can see these data in the confirmation certificate received from the statistics authorities. Next, you will see a text that contains information about regulatory legal acts; here you need to indicate the year that you take to calculate contributions for the current one, that is, if you submit a certificate in 2018, then indicate 2017
7. Below write the main code of the economic activity of your organization, which you can choose from the reference book
8. As a rule, attachments are attached to this application form: a confirmation certificate, a copy of the license (if any) and a copy of the explanatory note to the balance sheet for the year. In the application, you must indicate the number of pages of the application. The document is signed by the head of the organization

Helpful advice. If you are working for the first year, then you do not need to submit this application.

Tip 2: How to fill out an application for confirmation of the main activity

To confirm the main type of economic activity of the enterprise, the policyholder, after filling out a confirmation certificate of the main type of economic activity, must write to the social insurance fund an application for confirmation of the main type of economic activity. For the main type of economic activity, the social insurance fund sets the rate for the policyholder at which he will have to pay insurance premiums.

You will need

an application form for confirmation of the main type of economic activity, a pen, constituent documents, a certificate of confirmation of the main type of economic activity, a copy of an explanatory note to the balance sheet, computer, internet, printer

Instructions

1. Download the application form for the confirmation of the main economic activity
2. Indicate the date of filling out the application (number in Arabic numerals, month in words and year in Arabic numerals)
3. Enter in the appropriate field the name of the executive body of the Social Insurance Fund of the Russian Federation, i.e. the name of the social security authority in your place of residence
4. Write the full name of your organization in accordance with the founding documents
5. Indicate the registration number of your organization, which is the insured
6. Fill in the "Subordination Code" box on the application. The subordination code is assigned to the policyholder, depending on the regional branch of the social insurance fund. The subordination code consists of five digits. The first four digits of the code correspond to the regional social security fund code, the fifth indicates the reason for registration. Enter the code of the fund where you are registered as the policyholder. If your company is registered at the place of your location, put the number "one"
7. If your organization belongs to budgetary institutions, tick the box in the "Budgetary institution" box. If this does not apply, leave the column blank.
8. In accordance with the constituent documents and the law, enter the reporting year and the type of main economic activity
9. Enter the code in accordance with the All-Russian Classifier of Economic Activities
10. Attach to this application a certificate of confirmation of the main type of economic activity and a copy of the explanatory note to the balance sheet, indicate how many sheets the application consists of
11. The head of your organization needs to sign, enter a decryption of the signature (surname and initials)
12. The last column of the application is filled in by the body that received this application from you, so you do not need to write anything in it

The OKVED codes for the organization should be chosen by moving from general sections to those classes, subclasses, groups and subgroups of the types of activities that are planned to be engaged. At the same time, there are no restrictions on the number of codes indicated during registration.

Any organization, individual entrepreneur, upon registration, must indicate the types of activities that they plan to engage in. To classify and systematize these types of economic activities, the All-Russian Classifier (OKVED) is used. It is in it that you need to look at the names and digital codes of specific types of business activities. After registration, an organization can also always change the types of its economic activities, add or exclude some codes and names, for which a special application is submitted to the tax authority.

How to find the required OKVED codes?

The All-Russian Classifier is a fairly large document, therefore, without knowing its structure, the search for activities of interest will take a lot of time. In total, OKVED includes 17 sections, each of which has its own meaning. Within each section, activities are subdivided into classes, subclasses, groups, subgroups. The minimum unit is a specific type of activity, it is designated by six numbers. Classes are designated by two numbers, subclasses by three, groups by four, and subgroups by five. When registering an organization, it is necessary to indicate at least three numbers for each type of activity in the application when registering an organization, that is, you can choose subclasses or more fractional designations. The choice of subclasses gives great freedom in the future activities of the organization, since new areas of activity may appear in the process of constant work.

How to determine a specific OKVED code?

When filling out an application for registration of an organization or registration of changes made to the register, codes in OKVED should be determined by following from general to specific. Initially, it is necessary to determine a specific field of activity, which will allow you to choose one of seventeen sections. After that, you should carefully study all the classes in this section, find a suitable class, investigate its subclasses. We can stop at this, since the statement allows the indication of three-digit subclass codes. If you wish, you can also continue to study OKVED, which will allow you to more specifically define your own types of activities, fix them in the register. But it should be remembered that the indication of specific types of activities or subgroups (five or six digits) significantly limits the organization in the subsequent change in areas of work, since the data in the registry will constantly need to be changed.

Political and economic activities are decisive for any society, but legal activities are of no less importance. Legal activity is an indicator of the civil maturity of society and the readiness of the state to fulfill its direct responsibilities, including ensuring legal protection of its citizens.

What is legal activity

Legal activity has those characteristic features that are inherent in any social activity: objectivity, expediency, orderliness, consistency, selectivity, etc. Its object is law in various manifestations of legal norms, legal relations, legal consciousness and legal regulation, therefore, legal activity is the basis for the existence of legal systems of society and state. It is recognized as such not only because its object is law, but also because its results are legally significant and make it possible to create new precedents corresponding to changing legal realities, or, conversely, to keep the legal reality unchanged.

Legal activity is carried out on the basis of legal knowledge, experience and a way of thinking, allowing to build a logical chain from the selection, analysis and assessment of legal information to the choice of optimal options for solving a legal problem. This activity contains both a rational component and a moral one.

Types of legal activities

At present, Russian legal scholars, in their works devoted to the content and functions of legal activity, present different points of view on its types. Some of them share legal activity and legal practice, the other part considers them to be inseparable from each other and proposes to consider the entire set of social and legal phenomena as legal activity.
One thing is clear: legal activity should be carried out by lawyers with the appropriate professional education, qualifications and experience. In this case, there is a guarantee that such activities will be aimed at creating socially useful legal norms and benefits that are necessary both for society as a whole and for individual individuals of its components.

Such activity of professional lawyers is based on the current legislation, norms of law and morality and has legally significant consequences. Its main types include:

• legal assessment of the facts and information presented
• development of an algorithm for searching and checking data, facts and information
• search and analysis of legal information related to these facts
• selection of existing legal norms that allow making an unambiguous legal conclusion
• development and formulation of position
• execution of legal documents: certificates, decisions, etc.
• control over the legal process and the activities of both organizations and citizens, allowing them to remain within the legal framework

Application and confirmation of the main type of economic activity - sample

Application for confirmation of the main type of economic activity

Certificate of confirmation of the main type of economic activity

Download the application and confirmation certificate of the main type of economic activity

Confirmation of the main type of economic activity in 1C 8.3

Who must confirm the main activity

What documents to submit to the FSS

If you are a small business entity, send two documents to the FSS:

• statement of confirmation of the main type of economic activity
• certificate confirming the main type of economic activity

If you are not a small business entity, then additionally attach a copy of the explanatory note to the balance sheet.

What is this all for

The rates of contributions that you pay to the FSS for insurance against industrial accidents and occupational diseases depend on the type of activity of the organization. The more dangerous the type of activity, the higher the rate of contributions.

If you do not confirm the main type of activity, then the FSS, according to the Unified State Register of Legal Entities, will independently choose the type of activity with the maximum tariff and notify you about this by May 1.

When you need to confirm the main type of activity

You need to confirm the main type of activity annually by April 15. In order not to risk it, submit reports to your FSS office on April 14. Or send by mail no later than April 15th.

How to send documents

Documents to confirm the main type of activity must be submitted in person or sent by mail to the territorial body of the FSS.

You can send documents electronically only through your personal account on the public services portal.

What we get in the end

After checking the documents, the FSS will issue a notification, which will indicate the rate of contributions "for injuries" for 2017. If it differs from the one established last year, then the contributions for 2017 need to be recalculated.

Upon submission of documents, personal notification in most cases will be issued immediately. If the documents were sent by mail, but the notification did not arrive by the end of May, we recommend that you personally contact the FSS and receive it.

If there was no activity in 2017

Organizations that are not operating or did not have income in 2017 are not exempt from submitting documents to confirm the main type of activity. Otherwise, the FSS will set the maximum tariff according to the Unified State Register of Legal Entities, and at the first payment of wages in the current year, this tariff will have to be applied.

Instructions for filling out documents to confirm the main type of activity

Unfortunately, there is no official detailed instructions for filling out an application and a confirmation certificate. However, there are some peculiarities that need to be taken into account when filling them out.

Use the step-by-step instructions to correctly fill out an application for confirmation of the main type of economic activity and a confirmation certificate.

Based on materials: kakprosto.ru, spmag.ru, buh.ru

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 amount 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 tariff 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 method 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 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 number of employees, 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.

A 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 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 (3 784 000/5 896 000 x 100%).

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

Introductory information

Who must confirm the type of activity in 2017

The organization

All organizations registered in 2016 and earlier must confirm their main activity in 2017. Moreover, this also applies to those organizations that did not have any income in 2016, as well as those who conducted only one type of business.

If the organization was registered (opened) in 2017, then it does not need to confirm the main type of activity. The new company will pay contributions "for injuries" during 2017 based on the main type of activity declared during the registration of the company and indicated in the Unified State Register of Legal Entities as the main one (clause 6 of the Procedure approved by order of the Ministry of Health and Social Development of Russia dated January 31, 2006 No. 55, hereinafter - Order).

Individual entrepreneurs

Sole proprietors are not obliged to reaffirm the rate of contributions they have set for "injuries" every year. The main type of activity of individual entrepreneurs is chosen for themselves only once - during registration. This type of activity is listed in the USRIP and according to it, the FSS controllers set the entrepreneur the rate of contributions for insurance against accidents and occupational diseases. The entrepreneur does not need to confirm this type of activity annually. This is directly stated in paragraph 10 of the Rules approved by the Decree of the Government of the Russian Federation of 01.12.2005 No. 713. Therefore, in 2017, individual entrepreneurs, as before, may worry about this procedure.

Let us remind you that in 2017, the contributions "for injuries" to individual entrepreneurs, as before, must be paid from the earnings of employees working under labor contracts. If the individual entrepreneur has entered into a civil contract with the "physicist", then it is necessary to pay the "injury" fees only if the parties themselves have prescribed such an obligation in the contract (clause 1 of article 20.1 of the Federal Law of 07.24.98 No. 125-FZ). And sole proprietorships without employees pay “for themselves” contributions only on a voluntary basis.

Keep in mind

If an individual entrepreneur, on his own initiative, has changed the main type of his activity in the USRIP, then a new rate of contributions "for injuries" corresponding to the new class of professional risk should be established for him. In such a situation, it is better for an entrepreneur to confirm his new type of activity for 2017. After all, the new tariff may be less than the previous one. The FSS of Russia will not take into account the changes on its own and will keep the maximum tariff set earlier.

The term for confirming the type of activity in 2017

Note that in order to confirm the main type of activity, it is not directly provided for the transfer of the deadline for delivery to the first working day, if the reporting date falls on a weekend or non-working holiday. Therefore, the confirmation deadline for April 17, 2017 (Monday) is not postponed. At least, according to our information, this is the opinion of most of the specialists of the FSS divisions. Therefore, in 2017, the deadline for confirming the type of activity in the FSS is April 14 (Friday).

Note, however, that there is another point of view. Some lawyers are confident that if you confirm the main activity on April 17, 2017 (on Monday), then this will not be a violation of the deadline. They refer to Article 193 of the Civil Code of the Russian Federation, which establishes a general rule for postponing deadlines from non-working days to working days. If you are guided by this article, then the submission of documents to the FSS on April 17 is the timely fulfillment of the obligation to confirm the main type of activity.

Keep in mind

Local controllers from the FSS may disagree with the postponement of the confirmation of the type of economic activity to April 17, 2017 (Monday). And then the organization will most likely need to defend its case in court. It is good that there is a positive jurisprudence (for example, the resolution of the FAS of the Volga District of 24.04.07 No. A12-14483 / 06). However, in our opinion, it is better for organizations not to take risks and submit all documents before April 15, 2017. Then there will be no disputes in the fund.

How to confirm a type of activity in 2017: step by step instructions

Step one. Define your main activity

The activity, which corresponds to the largest share, will be considered the main one for 2017. However, keep in mind that several types of activities indicated in the Unified State Register of Legal Entities may have the same share at the end of 2016. And then the main activity should be considered an activity that corresponds to a higher class of professional risk (according to the Classification, approved by the Order of the Ministry of Labor of Russia dated December 25, 2012 No. 625n).

Keep in mind

If in 2016 the organization was engaged in only one type of business, then this type will be the main one. Moreover, regardless of what types of activities were indicated in the Unified State Register of Legal Entities during the registration of an LLC or JSC. Here is an example of calculating the definition of the main activity of an organization in 2016.

Example

Cosmos LLC applies a simplified system. In 2016, the company was engaged in the wholesale and retail trade of products. According to accounting data for 2016, the company received revenues in the total amount of 7 million rubles, including from wholesale - 5.2 million rubles, from retail - 1.8 million rubles. The accountant of Cosmos LLC calculated the share for each type of activity. For wholesale trade the share was 74% (5,200,000 rubles / 7,000,000 rubles x 100%), for retail - 26% (1,800,000 rubles / 7,000,000 rubles x 100%). Thus, the main type of activity for LLC "Cosmos" will be wholesale trade, since the share of this type of activity is greater.

Step two. Prepare documents

• certificate confirming the main type of economic activity;
• statement on confirmation of the main type of economic activity.

Help confirmation: sample

The confirmation certificate of the main type of economic activity must be filled in according to the form specified in Appendix No. 2 to the Procedure, approved. By order of the Ministry of Health and Social Development of Russia dated January 31, 2006 No. 55. A new form of certificate was not developed or approved. Therefore, the indicated form should be applied in 2017 as well. ...
You can also familiarize yourself with a sample confirmation of the main type of activity in 2017. Here's an example:

Statement of confirmation of the main type of economic activity: sample

An application for confirmation of the main type of economic activity must be filled in according to the form specified in Appendix No. 1 to the Procedure, approved. by order of the Ministry of Health and Social Development of Russia dated January 31, 2006 No. 55. The new application form for 2017 has not been approved, therefore, the above form must be used to fill it out. ...
Check out the sample application to be submitted to the FSS by April 15, 2017. Here's an example of filling:

Which OKVED: old or new?

To determine the rate of contributions "for injuries" for 2017, the old OKVED codes should be indicated in the application and confirmation of the main type of economic activity. The FSS of Russia informed about this in a letter dated 02/08/17 No. 02-09-11 / 16-07-2827.

The controversial issue was due to the fact that by Order of Rosstandart dated January 31, 2014 No. 14-ST, the All-Russian Classifier of Economic Activities OK 029-2014 and the All-Russian Classifier of Products by Types of Economic Activity OK 034-2014 (hereinafter, respectively, OKVED2 and OKPD2) were approved. The new classifier has been applied since January 1, 2017. From the same date, the previously existing All-Russian Classifier of Economic Activities (OKVED) OK 029-2001 was canceled. In connection with the transition to OKVED2, by order of the Ministry of Labor No. 851n dated December 30, 2016, a new classification of economic activities by occupational risk classes was approved.

In the Letter of the FSS dated 08.02.17 No. 02-09-11 / 16-07-28 27 it is noted that when filling out an application and a certificate of confirmation of the main type of economic activity for 2016, the old OKVED should be indicated (according to the classification of types of economic activity by classes of professional risk, approved by order of the Ministry of Labor dated December 25, 2012 No. 625n).

Step three. Submit documents to the FSS

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

Step four. Get the FSS decision

Keep in mind

Until a notification has been received from the FSS to set the tariff for 2017, the “injury” premiums should be calculated at the rate that you applied in 2016. If for 2017 the FSS establishes an increased class of professional risk, then it will be necessary to recalculate the contributions for 2017 at the new tariff and pay additional arrears (without penalties and fines). If the tariff is lower, then an overpayment is formed. And it can be set off against future payments or returned. In this case, it will be necessary to submit an updated calculation of 4-FSS for the 1st quarter of 2017.

If the documents are not submitted: changes in 2017

Keep in mind

In a similar manner, in 2017, it is necessary to determine and confirm the main type of activity of each separate division, at the location of which the organization is registered with the FSS. That is, each separate subdivision, which the organization has singled out into an independent classification unit, as well as an EP, in respect of which the following conditions are simultaneously fulfilled (clause 8 of the Procedure, approved by Order of the Ministry of Health and Social Development dated January 31, 2006 No. 55):

• the division is allocated to a separate balance sheet;
• the division has a current account;
• the unit independently calculates payments in favor of employees.

Video review

The insured companies are obliged to annually submit to the FSS confirmation of the main type of activity. 2019 is no exception. If the documents are not submitted in time, the Fund will set the maximum rate of insurance premiums. Consider the deadlines for submitting documents and the specifics of their registration.

Attention! We have prepared forms and sample documents that will help you correctly and timely report to the FSS. Download for free:

How to fill out forms for confirmation of the main type of activity for the FSS

For the purpose of confirming the main type of activity, the company determines it independently (clause 11 of the Rules). The documents are filled out depending on whether the company has separate and structural divisions or not.

• including for ordinary ones, the income from which is the proceeds from sales;
• income from which in accounting is referred to as others.

Determine income for each type according to the data of the statement of financial results. If earmarked income or funding has been received (including budget funding, grants, etc.), add it to income.

Then calculate the share of income for each type of activity in the total income:

The activity, which corresponds to the largest share, will be the main one for the current year. If several species have the largest specific weight, the main one will be the one that corresponds to the higher occupational risk class.

Example

The company sells cars at retail (OKVED 50.10.2), carries out technical inspection (74.30.7) and rents cars (71.10). Revenue for 2018 - RUB 100 million (without VAT). The sale of cars and technical inspection accounts for 40 million rubles each, for rent - 20 million rubles. Trade and technical inspection occupy the same share - 40% (40 million rubles: 100 million rubles × 100%). Technical inspection belongs to the 1st class (tariff - 0.2%), trade - to the 3rd class (tariff - 0.4%). Therefore, trade will be the main type.

The answer to the question "Why confirm the main activity in the FSS?" obvious. If this is not done, the tariff provided for the business with the highest class of professional risk may be set. In our example, this is a lease: risk class 7, rate 0.8%.

Example

The total revenue excluding VAT from the sale of products (work, services) of LLC Alpha in 2018 amounted to 8,000,000 rubles, including:

From publishing (OKVED2 code - 58) - 3,500,000 rubles;
- furniture production (OKVED2 code - 31) - 3,500,000 rubles;
- sales of household furniture under agency agreements (OKVED2 code - 46.15.1) - 1,000,000 rubles.

Specific gravity:

Publishing activity accounts for 43.75 percent (RUB 3,500,000: RUB 8,000,000 × 100%);
- furniture production - 43.75 percent (RUB 3,500,000: RUB 8,000,000 × 100%);
- work of agents in the wholesale trade of furniture - 12.5 percent (1,000,000 rubles: 8,000,000 rubles × 100%).

Two types of activity have the largest specific weight. Therefore, the accountant determined which of them corresponds to the highest class of professional risk.

In 2019, the publishing activity corresponds to the 1st class of professional risk, and the production of furniture - the 8th class. The main production year for 2019 is considered to be furniture production.

Based on the calculations performed, the accountant filled in:

Confirmation help;
- a statement confirming the main type of economic activity.

As a result, the fund assigned to "Alpha" the rate of premiums for insurance against accidents and occupational diseases for 2019 for the 8th class of occupational risk - 0.9 percent (Law of December 31, 2017 No. 484-FZ, Art. 1 of the Law of December 22, 2005 No. 179-FZ).

Confirmation of the main type of activity in the FSS in 2019 must be no later than April 15. This is earlier than the deadline for submitting the 4-FSS calculation for the first quarter. Do not delay the deadline, otherwise the maximum rate will be set. Only new firms and entrepreneurs who are registered in the current year may not submit documents.

If the documents contain errors

If a company is in a hurry to indicate the wrong code in the application, it may receive a notification with an inflated or reduced tariff.

A mistake is dangerous by overpayment or arrears of contributions. But nowhere is it said how to fix it. In practice, some experts of the Foundation and judges believe that it is impossible to correct the error (Decree of the Fifteenth AAC dated 10.07.2012 No. 15AP-6884/2012). But there are decisions in favor of companies (decree of the Federal Antimonopoly Service of the Moscow District of 13.02.2014 No. F05-55 / 2014).

In the middle of the year, you can revise the incorrect tariff if you submit a special message about an error in the documents.

Step 1... Freely report a bug (see sample below). There is no special form. The approved application and confirmation forms also do not provide fields for correcting previously submitted information.

In the message, provide the details of the company, its registration number in the Fund and the reason for the need to revise the tariff. There is no time limit for filing a bug report. However, before the tariff is revised, the FSS may schedule an on-site inspection.

Until the revision, it is safer to pay contributions at the rate indicated in the application and notification. When the verification of the Fund confirms the actual type of activity, you have the right to recalculate the contributions. The overpayment can be returned or set off according to applications from the order of the FSS of the Russian Federation dated February 17, 2015 No. 49.

Write in what year it is required to correct the application and the confirmation certificate and when they were drawn up. They can be clarified only if the documents were submitted to the Fund no later than April 15 (clause 5 of the Procedure).

If at the beginning of the year the main type of activity has changed, this is also not a reason to revise the tariff. Contributions must be paid by the end of the calendar year in the amount set in the notification based on the data on the company's work for 2018 (clause 6 of the Rules).

Step 3... Attach supporting documents to the message. The company has the right to decide for itself which documents to attach to the error message. There are no uniform requirements. For a specific list, check with the Fund's division at the place of registration of your company.

But three documents can confirm the main type of activity in the FSS:

1. statement;
2. confirmation certificate;
3. explanatory note to the balance sheet.

This means that it is worth re-attaching the entire set of documents with the correct data to the message.

Step 4... Affix the company seal (optional). The message is endorsed by the head of the company. It is not required to certify the signature of the head with a seal (clause 23 of the Administrative Regulations, approved by order of the Ministry of Labor dated 06.09.2012 No. 178n). If the company has not abandoned the stamp, the form can be certified with a seal. Some of the Foundation's field specialists require documents to be stamped.

Nuances of confirmation for separate divisions

Confirmation of the main type of activity in the FSS division at the location is necessary for separate divisions, separated into an independent classification unit, and for those who meet each requirement of clause 8 of the Procedure:

1. has its own balance and current account;
2. makes an independent calculation of payments to its employees.

If the OP pays contributions "for injuries" on its own, the Fund will set an individual rate for it, which is different from the insurance rate of the head office. Having such OP, the company needs to determine the main OKVED code to confirm the type of activity separately for each “segregation”. For the head unit, the code is determined without taking into account the OP.

To determine the individual tariff for the EP, the organization, along with its documents for confirmation of the main activity, submits:

• a statement in which the types of activities reflected in the confirmation certificate of the company coincide with the types of activities indicated in the application;
• copies of documents confirming the maintenance of the OP of a type of activity that is not the main one for the company (an extract from the order on accounting policy, regulations on the division).

The package of documents is submitted to the territorial branch of the FSS at the place of registration of the company. Within seven working days, the unit will redirect the information to its head office. Consideration of documents may take up to 20 working days (clause 9 of the Procedure). Within two weeks after the expiration of this period, the FSS branch will notify the company about the assignment of a separate tariff for the “segregation”.

Until April 15 the insured must submit to the territorial body of the Fund at the place of registration an Application for Confirmation of the Main Type of Economic Activity (OKVED2) and supporting documents.

If the policyholder violated the terms or did not apply at all to the department of the Fund, then he is automatically subject to referring to the one who has highest occupational risk class type of economic activity in accordance with the codes of this policyholder according to OKVED, specified in the Unified State Register of Legal Entities (USRLE).

In order to confirm the main type of activity, it is not necessary to go with an application to the territorial body of the Social Insurance Fund of the Russian Federation or send it by mail. This can be done through the portal of public services www.gosuslugi.ru or the personal account of the FSS insured .

Confirmation of the main activity through the portal of public services

It is enough to fill out and send an application through the e-government website (public services portal)https://www.gosuslugi.ru/30102/2/info without leaving your office. To do this, you must have an electronic digital signature (EDS) for the head of the organization - the insured, which can be obtained from one of the certification centers accredited by the Ministry of Telecom and Mass Communications of Russia.

In order to submit an application on the public services portal:

1. Pre-register your organization in the personal account of a legal entity with the simultaneous registration of the manager as an individual (if he is not already registered).

2. On the main page of the site, find successively: Authorities / Ministry of Labor and Social Protection of the Russian Federation / Social Insurance Fund of the Russian Federation.

Select the required service: "Confirmation of the main economic activity of the insured in compulsory social insurance against industrial accidents and occupational diseases - a legal entity, as well as the types of economic activities of the insured's divisions, which are independent classification units";

3. Fill in all required fields of the application marked with a red asterisk;

4. It is necessary to download the forms pre-filled and saved on the computer: certificates - confirmation of the main type of activity and a copy of the explanatory note (if necessary) to the balance sheet. In the absence of an explanatory note to the balance sheet, instead attach a file with information about the absence of the obligation to draw up an explanatory note;

5. After that, you need to complete the application by pressing the button save draft... After that, enter the application again and press the key in the lower right corner apply.

The application is assigned a unique number and is sent online to the territorial body of the Foundation. Now, within the time period established by the regulations, to your office for public services portal you will receive a notification about the amount of the insurance rate for the current year. You can track the entire course and control of documents at each stage of execution in your personal account at the PSU.

Confirmation of OKVED through the personal account of the insured FSS

Confirmation of the main type of economic activity (OKVED) can be done through the personal account of the insured FSS https://cabinets.fss.ru/insurer :

1) In your personal account, you must enter the section "Confirmation of OVED"

2) Fill out the online application form

3) Send the completed application form to the territorial body of the Foundation.

All statements of the policyholder are displayed in his personal account.

The result of considering the application will also come to the insured's personal account.