According to the updated legislation, all business entities are required to confirm the main type of economic activity (OVED). In 2017, this procedure underwent some changes. What did they relate to: documents, deadlines or responsibility? Let's try to figure it out.
Legislative transition
This year, the Federal Tax Service took medical and pension insurance contributions under its jurisdiction. Under the control of the FSS, only insurance against accidents that occurred during working hours and occupational diseases (“for injuries”) remained.
The requirement for annual confirmation of the type of activity in the FSS has remained unchanged. Actually, the tariffing of “injuries” contributions depends on it (the type of activity).
The procedure approved by order No. 55 of the Ministry of Health and Social Development of Russia (dated January 31, 2006) as amended by order No. 75n of the Ministry of Labor of Russia dated January 25 of the current year regulates all actions of organizations in this field. Both documents are valid from February 26, 2017. Decree of the Government of Russia dated 01.12.2005 No. 713 approved the Rules dividing the types of economic detail into classes of professional insurance risks.
Who the changes are for
This procedure applies to all businessmen who opened their own business in 2016 and earlier. Firms (organizations) conducting one type of activity, as well as not receiving income in 2016, are no exception.
This does not apply only to newly opened firms. Their contributions will be calculated according to the type of activity declared by the Unified State Register of Legal Entities.
Entrepreneurs are not required to submit information on the type of activity to the FSS annually. The rate for them is set according to the type of activity selected at registration once. FSS specialists establish the amount of premiums for insurance "against injuries" according to the USRIP.
This year, as in previous contributions, are paid from the salary of employees who have concluded employment contracts with individual entrepreneurs. If the contract is civil law, then deductions for insurance in the FSS will be transferred only if they are prescribed in the document.
An individual entrepreneur without employees is not required to pay “injuries” contributions. They are voluntary.
Slight nuance
If, for any reason, the entrepreneur has changed the OEDA, then the tariff should be set different in accordance with the classification of professional risk. In this case, confirmation of the type of activity in the FSS will be most welcome. Especially when you consider the likelihood of its decline. The FSS is not authorized to monitor changes in IP data.
The timing
According to the legislation, confirmation of the type of FSS activity in 2017 should occur before April 15. This year, this date falls on Saturday. That is, the branches of the fund will be closed.
For this procedure, the deadline for submitting documents from a weekend or holiday to the first working day for them is not provided. Therefore, according to most experts, April 17 is not considered the deadline allowed for the submission of securities to the FSS. And that means, until April 14, inclusive, the documents in the FSS must be submitted.
Different point of view
However, many lawyers believe that the deadline for submitting a confirmation of the type of activity to the FSS on Monday, April 17 is quite legitimate. They confirm their arguments by the Civil Code of the Russian Federation, in particular article 193. It contains a general rule that allows you to postpone the deadline for any documents from weekends or holidays to the first worker after them.
But employees of the Social Insurance Fund do not agree with this position. Therefore, everyone who wants to submit documents on Monday, April 17, apparently, will have to go to court. There are positive precedents for such cases. For example, the decree of the Federal Antimonopoly Service dated 04.24.07 No. A12-14483 / 06.
FSS: confirmation of the type of activity
The whole procedure consists of several stages. Let us consider each of them in detail.
Stage one
Define OVED. To do this, we calculate the specific gravity of each individual type of activity according to the formula presented below.
The highest indicator is the main activity. If for some types of activities the indicators are the same, the main one will be the one with a higher risk class for professional insurance cases.
Stage Two
After the calculations, we proceed to the formation of documents. Namely: statements and the main document - certificates confirming the main type of activity in the FSS.
Medium and large business organizations attach to these documents a copy of the explanatory note to last year's balance sheet. It is drawn up in any form: text or tabular.
Statement
Its form was also developed in 2006 and today is used without changes. You can download the application on the Internet without any restrictions.
When filling out, you need to take into account that the OKVED codes fit into both old documents. This is indicated by a letter from the FSS on February 8 of this year No. 02-09-11 / 16-07-2827.
Rules for filling out the form - help
The form was adopted in 2006 and has not changed since. A sample confirmation of the type of activity in the FSS is presented below.
Accept this document in the fund in paper format and on electronic media. It consists of a “cap” and a table.
The heading includes: date of compilation and information about the organization. Namely, the name, place, registration number and date, TIN, legal address, name of the director and chief accountant, and the average number of employees.
The tabular part of the FSS activity confirmation form indicates:
- all types of economic activity, with OKVED codes;
- revenues for the past 12 months for each activity separately (those working on DOS take data from the Report on financial results for the past year, USN payers from KUDiR);
- share ratio of income in percentage terms relative to the total volume of goods sold (services rendered);
- the average number of employees separately for each type of activity (only for non-profit organizations).
The OVED and its code are registered below. Following are: date and signatures of the director and chief accountant (with a breakdown).
An electronic document is formed differently. First, the program opens a section of documents that are subject to delivery.
Next, the period for which the document is formed is entered.
When drawing up an application for confirmation of the type of activity in the FSS, in Appendix 1, small businesses enter “1”, large “2”.
In Appendix 2, several lines are filled in automatically, from the information on the "Organization" tab. These are lines 1, 2, 5, 6, and 7.
In line 3, data is entered independently from the Unified Rosreestr of legal entities. The fourth is the date of registration, also from the register.
Line 8 contains data on the average headcount (the figure is taken from the calculation of 4-FSS for the last quarter of the previous year).
Further, in the certificate confirming the type of activity in the FSS in 2017, columns 1 and 2 of the table indicate OKVED. They are written out from the list in force in the past (2016) year.
Columns 3, 4 and 6 are filled in manually according to the data from the documents of the organization. Here it must be taken into account that column 3 “Revenues by type of economic activity” must contain revenue minus VAT. The remaining fields will be filled in automatically.
Appendix 3 is filled out by firms (enterprises) having separate divisions, moreover, with the main type of activity that does not coincide with the OECA of the parent organization. These units must have their own current account, a separate balance sheet and registration as a classification unit in the branch of the Social Insurance Fund.
Stage Three
Submission of documents. This can be done in person or through the Russian Post on paper. Or issue a confirmation of the type of activity in the FSS through the "State Services". The entire site is described in detail on the Foundation’s website. Three nuances:
- The Gosuslug portal will require an enhanced qualified electronic signature (on USB, or other physical media). Get a signature at any center accredited by the Ministry of Communications.
- On the computer from which the documents will go to the Gosuslug portal, you must have a cryptographic service program.
- The organization working with the website "State services" must be registered on it and have a "personal account".
Stage Four
The documents received by the Fund will allow us to assign a tariff for calculating contributions, "for injuries" in the current year. Within 14 days, the applicant will receive a notification. If the documents were sent through the Gosuslug portal, the answer will be in the "personal account" of the applicant (legal entity).
Note that the documents are submitted with last year’s OKVD, and the notification will already indicate new ones.
It is also necessary to consider here that before receiving a response from the FSS, the calculation of insurance premiums is carried out at the last year’s tariff. If the social insurance fund assigns a class of professional insurance risks with an increased rate, you will have to pay an arrears (no penalty or penalty is due). If a tariff is lower than the existing one, the resulting overpayment can be taken into account in future periods or a request can be made and returned. For this, you may need data from the 4-FSS settlement form for the first three months of the current year.
If ignored
Unconfirmed OVED before April 15 of this year gives the Fund the opportunity to calculate the tariff yourself. In this case, the organization will by default be assigned the highest class of risk profile. And it does not matter whether the organization conducts this economic activity or not. Such actions of the FSS are officially fixed by the Government Decree of June 17, 2016 No. 551. And, by the way, it is not possible to change the assigned tariff by the end of the year.
Actually, before this document the Social Insurance Fund did the same, but a lot of lawsuits arose on this basis. And at one of them, the Presidium of the Supreme Arbitration Court of Russia resolved (July 5, 2011 No. 14943/10): the FSS is obliged to calculate the “injury rate” tariff based on the types of activities actually carried out by organizations. Subordinate arbitration courts insist on the same thing. For example, a resolution dated January 21, 2014 in the case under number A27-6584 / 2013 issued by the Federal Antimonopoly Service of the West Siberian District; or dated April 25, 2014 and February 12, 2014 in cases under number F05-3376 / 14 and number F05-90 / 2014 issued by the FAS of the Moscow District; or dated 09.01.2014 in the case under number A17-1572 / 2013 issued by the Federal Antimonopoly Service of the Volga-Vyatka District.
There are no penalties for non-confirmation of the main type of activity, as, in fact, for failure to provide documents to the FSS.