Confirmation of the main type of economic activity c. Where to submit confirmation of the main type of activity: documents, features and samples

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 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 to specified period The FSS will appoint the most tall size tariff by selecting the most dangerous VD 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 - OKVED confirmation(Clause 10 of the rules for classifying types of economic activities as pro-frisk, approved by Government Decree 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;

PLEASE 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

Main view entrepreneurial activity the legal entity determines independently. It depends on the VD with the highest specific gravity for commercial entities or on the VD with maximum number employees - for non-profit structures. If a company maintains several VCs, and specific gravity As a result of the calculation, it turned out to be 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:

Type of work	OKVED code	Sales volume for 2018 (RUB)	Income level (%)	Profrisk class
Production of alcoholic beverages		7 550 000
Wholesale trade of alcohol		7 550 000
Retail sale of alcohol in specialized stores		3 740 000
Total		18 840 000

To determine the rate of “unfortunate” contributions, we select the indicator with the highest share of income. In the example terms it is wholesale alcohol and its production. Since the indicators are equal, we choose a higher profrisk class to which production belongs alcoholic drinks, 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 mandatory only for 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 either text or 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 confirmation is provided for last year Therefore, in the certificate it is necessary to use the designations in force at that time.

Download the application form and certificates

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 is 2018 for of this document The date is considered to be 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;
IN electronic form.

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 delivery is carried out in this way for the first time, then you must first register the manager as individual, and then register an organization from under it. 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 employees are required to submit confirmation only electronically. 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 FSS has the right to determine main view activities 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 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.

In their activities, businessmen are faced with the need to submit many reports to various government bodies and funds. Except tax office the fund will be interested in the activities of the entrepreneur social insurance. True, only if there is a staff of employees to whom wages are calculated and paid. Among the reports for the Social Insurance Fund, there is a mandatory procedure for annually confirming the main type of economic activity. The tariffs on the basis of which mandatory payments are calculated depend on the type of activity.

Who needs to confirm and why?

All policyholders must submit an application for confirmation of their main type of activity to the Social Insurance Fund. That is, all business entities that have employees and pay them wages. But there are situations when such confirmation is not required. For example, for individual entrepreneurs there is a simplified procedure for recording their area of work and determining injury rates for them.

There is no need to provide documents when:

The organization or individual entrepreneur has just registered. In this situation, tariffs for subsequent payment will be calculated by social insurance based on the data specified during registration.
Individual entrepreneurs who do not change their scope of work and services. If an individual entrepreneur is engaged in the same work as immediately after registration, he does not need to submit a package of papers to the Social Insurance Fund every year. Legal entities do not have such concessions. They will have to confirm their OKVED ID annually even if it has not been changed.
If the entrepreneur has no employees. In this case, he is not the policyholder, which means he does not need not only OKVED confirmation, but also the submission of any other papers to the Social Insurance Fund.

After the procedure for transferring information to social insurance about OKVED, the amount of mandatory payments for the next year for a given policyholder is established. There are several risk groups for the occurrence of occupational diseases and injuries in industries and organizations. For example, when working in a flower shop, the risk of getting injured is much lower than in a metallurgical plant or coal mine.

Each group of policyholders has a separate rate for calculating insurance premiums. What does it consist of? The more dangerous the activity for workers, the higher the percentage that must be paid on the entire amount of wages accrued at the enterprise.

In total, as of 2016, there are 32 rates of mandatory payments for injuries and the risk of occupational diseases. The size of the smallest of them is 0.2%, and the highest is 8.5%. As you can see, the difference for an enterprise can be quite noticeable, especially if an individual entrepreneur or legal entity has many employees. Insurance premiums in the Social Insurance Fund are calculated from the amount of the wage fund. This means that the more employees there are, the higher the payroll and the more significant the amount of contributions due for payment will be.

If an organization does not provide information on confirmation of codes in a timely manner or does not do so at all, then the FSS will establish an insurance tariff corresponding to the activities with highest class risk from those specified during registration, even if the business in this area is at the moment not being carried out.

Confirmation mechanism

OKVED is confirmed by documents of the established form by submitting them to the FSS.

The indicated package of papers includes:

Statement on confirmation of the main type of activity.
Help – confirmation.
A copy of the explanatory note to the account. balance for last year. For individual entrepreneurs, this point is optional even when changing activities, since entrepreneurs are allowed not to keep accounting or keep it in a simplified manner. From which it follows that they do not provide a balance sheet.

The possibility of providing them via electronic communication channels is not currently provided. That is, you will have to bring all the required papers in person or send them in an envelope. When sending by mail, it is recommended to fill out a return receipt form. This will avoid possible disputes with social insurance about the timing and fact of providing papers.

Confirmation deadlines

When registering an individual entrepreneur or legal entity, you do not need to provide a certificate or application. Social insurance will take all data for the current year from the statutory documents submitted to the tax office for registration. There, OKVED is highlighted, which the company chose as the main one. Mandatory payments will be calculated based on it.

The next year after registration, legal entities need to confirm the type of economic activity in the general manner. All required papers must be submitted to the Social Insurance Fund by mid-April, or rather by the 15th.

An individual entrepreneur needs to carry out a similar procedure only in the event of a change in the main type of economic activity within the same time frame as for legal entities in the general case.

How to determine the prevailing type of activity

In cases where an entrepreneur or legal entity carries out several types of economic activity, there are rules by which the main one is determined. For commercial enterprises and individual entrepreneurs engaged in commercial activities, this is the type that generates maximum revenue. It is necessary to divide all the enterprise’s income for all types of currently performed work and services and calculate which brings the maximum profit.

If there are two or more such types and the revenue for several types of economic activity is approximately the same, you should choose the one for which the tariff and payments to the Social Insurance Fund are higher, in other words, the most dangerous type.

In the case of non-profit activities, the main type is considered to be the one that employs the most workers.

In 2013, a law was passed obliging all entrepreneurs and legal entities, regardless of their form of ownership, to undergo a special assessment of working conditions. This procedure is carried out to identify the most hazardous areas activities. This procedure is mandatory and allows you to save up to 40% on insurance premiums for injuries.

That is, even if a certain tariff is established for the main type of economic activity of an enterprise or entrepreneur, it will be reduced by the Social Insurance Fund based on the conclusion of a commission assessing working conditions. The costs of paying for this procedure can be partially covered by the contributions themselves.

If an entrepreneur or organization has a large staff and people are mainly engaged in harmful and dangerous work, you should pay attention to this opportunity to save on mandatory payments. If the number of employees is small and the field of activity does not imply an increased risk of injuries or occupational diseases, you can limit yourself to only confirming OKVED.

How to correctly fill out a certificate and application confirming the type of economic activity? What dates is it due? Who should 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 type of economic activity

Legal entities must annually confirm their main type of economic activity. There is a special form for this called “Application for confirmation of the main type of economic activity.” It is submitted to the statistical authorities by April 15 after the reporting year. How to fill it out correctly?

You will need

certificate confirming the main type of economic activity

Instructions

It should be noted that to fill out this form you will need an OKVED confirmation certificate, which was issued to you by the statistical authorities when registering a legal entity (usually it comes by mail)
Before you start filling out the application, decide on the type of economic activity. Your organization can work according to several OKVED codes, but you must choose one. It should be the one that brings in more income or on which more labor is spent
First, indicate the date in the upper right corner; it should be the first day of the year, that is, January 1 of the current year. Even if you rent in April
Below you will see a line to indicate the name of the authority where you are submitting your application. Here you need to indicate the statistical authorities, if available, then the branch indicating the number
After the title there is a line that begins with the words “from”, in which you indicate the full name of the organization, for example, Limited Liability Company “Vostok” (the name must correspond to the constituent documents)
Next, write the registration number and subordination code. You can view these data in the confirmation certificate received from the statistical authorities. Next you will see text that contains information about normative legal acts; here you need to indicate the year you are using to calculate contributions for the current one, that is, if you submit a certificate in 2018, then indicate 2017
Below write the main code of economic activity of your organization, which you can select from the directory
As a rule, this application form is accompanied by attachments: a confirmation certificate, a copy of the license (if available) and a copy of the explanatory note to balance sheet per year. The application must indicate the number of pages of the application. The document is signed by the head of the organization

Useful advice. If you are working for the first year, 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 certificate confirming the main type of economic activity, must write an application to the social insurance fund confirming the main type of economic activity. For the main type of economic activity, the social insurance fund sets the policyholder a tariff at which he will have to pay insurance premiums.

You will need

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

Instructions

Download the application form for confirmation of the main type of economic activity
Indicate the date of filling out the application (date Arabic numerals, month in words and year in Arabic numerals)
Enter the name of the executive body of the Social Insurance Fund in the appropriate field Russian Federation, i.e. name of the social insurance authority at your place of residence
Write the full name of your organization in accordance with constituent documents
Please indicate the registration number of your organization that is the policyholder
Fill out the “Subordination Code” column in the application. The subordination code is assigned to the policyholder depending on regional office social insurance fund. The subordination code consists of five digits. The first four digits of the code correspond to the code of the regional social insurance fund, the fifth indicates the reason for registration. Indicate the code of the fund where you are registered as a policyholder. If your company is registered at your location, enter the number “one”
If your organization belongs to budgetary institutions, in the column “ Budgetary institution» check the box. If this does not apply, leave the column blank.
In accordance with the constituent documents and the law, enter the reporting year and type of main economic activity
Enter the code in accordance with the All-Russian Classifier of Economic Activities
Attach to this application a certificate confirming 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
The head of your organization must sign and enter a transcript of the signature (last name and initials)
The last column of the application is filled out by the body that accepted this application from you, so you do not need to write anything in it

You should select OKVED codes for an organization by moving from general sections to those classes, subclasses, groups and subgroups of activities that are planned to be carried out. However, there are no restrictions on the number of codes indicated during registration.

Any organization individual entrepreneur When registering, they are required to indicate the types of activities they plan to engage in. To classify and systematize these types of economic activities, the All-Russian Classifier (OKVED) is used. It is there 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 tax authority a special application is submitted.

How to find the necessary OKVED codes?

The All-Russian Classifier is a fairly large document, so without knowing its structure, searching for the types of 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 divided into classes, subclasses, groups, and subgroups. The minimum unit is a specific type of activity, it is indicated by six digits. Classes are designated by two numbers, subclasses by three, groups by four, subgroups by five. In the application for registering an organization, it is necessary to indicate at least three numbers for each type of activity, that is, you can choose subclasses or more detailed designations. The choice of subclasses gives greater freedom in the future activities of the organization, since in the process permanent job New areas of activity may appear.

How to determine a specific OKVED code?

When filling out an application for registration of an organization or registering changes made to the register, you should determine the codes in OKVED by going 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 this, you should carefully study all the classes in this section, find a suitable class, and explore its subclasses. We can stop here, since three-digit subclass codes are allowed in the application. If you wish, you can also continue to study OKVED, which will allow you to more specifically define your own types of activities and secure them in the register. But it should be remembered that indicating specific types of activities or subgroups (five or six numbers) significantly limits the organization with subsequent changes in areas of work, since the data in the register will constantly need to be changed.

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

What is legal activity

Legal activity has those characteristic features, which are inherent in any social activities: objectivity, expediency, orderliness, systematicity, 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 the legal system of society and the 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 that correspond to changing legal realities, or, conversely, to keep legal reality unchanged.

Legal activities are carried out on the basis of legal knowledge, experience and a way of thinking that allows one to build a logically sound chain from the selection, analysis and evaluation of legal information to the selection of optimal options for solving a legal problem. This activity contains both a rational component and a moral one.

Types of legal activities

Currently, 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 separate legal activity and legal practice, the other part considers them inseparable from each other and proposes to consider the entire set of socio-legal phenomena as legal activity.
One thing is certain: legal activities must be carried out by lawyers who have the appropriate vocational 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 necessary both for society as a whole and for the individuals of its components.

Such activities of professional lawyers are based on current legislation, legal and moral norms and have legally significant consequences. Its main types include:

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

Application and certificate confirming the main type of economic activity - sample

Application for confirmation of the main type of economic activity

Certificate confirming the main type of economic activity

Download the application and certificate confirming 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 should I submit to the FSS?

If you are a small business entity, send two documents to the Social Insurance Fund:

application for 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.

Why all this

The rates of contributions that you pay to the Social Insurance Fund for insurance against industrial accidents and occupational diseases depend on the type of activity of the organization. How more dangerous species activities, the higher the contribution rate.

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

When do you need to confirm your main activity?

Confirmation of the main type of activity must be completed annually by April 15. To play it safe, submit your 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 Social Insurance Fund.

Documents can only be sent electronically via personal account on the government services portal.

What do we get as a result?

After checking the documents, the FSS will issue a notification indicating the rate of contributions “for injuries” for 2017. If it differs from that established last year, then contributions for 2017 need to be recalculated.

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

If there were no activities in 2017

Organizations that do not operate or have no income in 2017 are not exempt from submitting documents to confirm their main type of activity. Otherwise, the Social Insurance Fund will set the maximum tariff according to the Unified State Register of Legal Entities, and at the first salary payment this year you will have to apply this tariff.

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

Official detailed instructions Unfortunately, there is no confirmation for filling out an application or certificate. However, there are some features that need to be taken into account when filling them out.

Take advantage step by step instructions in order to correctly fill out the application for confirmation of the main type of economic activity and the confirmation certificate.

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

To determine the rate of contributions “for injuries” for 2017, the old OKVED codes must be indicated in the application and certificate confirming 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.

Let us remind you that the rate of contributions for compulsory insurance from accidents at work and occupational diseases (clause 8 of the Rules for classifying types of economic activity as occupational risk, approved by Decree of the Government of the Russian Federation dated December 1, 2005 No. 713). Legal entities must independently determine the main type of their activity based on the results of the previous year and submit documents to the Social Insurance Fund no later than April 15 of the year for which the insurance rate is set.

Please note: April 15th falls on a public holiday this year. Therefore, the last day for submitting documents to confirm the main type of economic activity is postponed to April 17.

This year, policyholders have a question when submitting documents to the Social Insurance Fund. What OKVED code must be indicated in the documents (in the application and in the confirmation certificate) submitted in 2017?

The question is caused by the following circumstances. Order of Rosstandart dated January 31, 2014 No. 14-ST approved the All-Russian Classifier of Types of Economic Activities OK 029-2014 and the All-Russian Classifier of Products by Types of Economic Activities OK 034-2014 (hereinafter referred to as OKVED2 and OKPD2, respectively). New classifier applies from January 1, 2017. From the same date, the previously existing All-Russian Classifier of Types of Economic Activities (OKVED) OK 029-2001 was cancelled. In connection with the transition to OKVED2, by order of the Ministry of Labor dated December 30, 2016 No. 851n, a new classification of types of economic activities by occupational risk classes was approved (see “”).

At the same time, the FSS notes that when filling out an application and a certificate confirming the main type of economic activity for 2016, you should indicate the old OKVED (according to the classification of types of economic activities by occupational risk classes, approved by order of the Ministry of Labor dated December 25, 2012 No. 625n).

The territorial body of the fund will issue within two weeks (from the date of submission of the set of documents) a notice of the amount of insurance premiums for 2017, indicating the name of the main type of economic activity and the OKVED2 code.