We confirm the main type of activity in the Social Insurance Fund in 2021

When registering an LLC or individual entrepreneur, the applicant indicates the main type of activity according to OKVED, from which the maximum income is expected. Moreover, each type of activity where workers are employed has its own occupational risk class - from I to XXXII.

Who confirms the type of activity

The obligation to confirm the main type of activity with the Social Insurance Fund is imposed on the insured organizations. We are talking specifically about legal entities - individual entrepreneurs are exempt from confirmation. In accordance with paragraph 10 of Resolution No. 713 of December 1, 2005, the main type of activity of an individual entrepreneur is indicated in the Unified State Register of Individual Entrepreneurs and does not require annual confirmation.

As for organizations, an exception is made only for new ones. That is, companies that registered at the beginning of 2021 (before the deadline for submitting a certificate to the Social Insurance Fund) do not have to confirm their activities.

If there are problems with documents

When submitting a package of documents to confirm the main type of activity, the following are not excluded:

• errors;
• inconsistencies;
• submission of incorrectly executed documents;
• not submitting all required documents.

Everything needs to be corrected quickly, as indicated by the FSS employee. The deadlines are:

Also see “Deadline for confirmation of the main activity in 2021 (FSS)”.

Deadline

The deadline for the confirmation certificate and other documents to be sent to the Social Insurance Fund is April 15 of the current year . However, in 2021 this date falls on a Sunday. Usually in such cases the deadline is postponed to the next business day, but in this case this rule does not apply .

Note! The deadline for submitting documents to confirm the type of activity to the Social Insurance Fund will not be postponed! Therefore, documents must be sent to the fund no later than April 13, 2021.

Methods for submitting documents

You can submit an application for confirmation of activity and a certificate in one of the following ways:

• Personally to the FSS employee by the head or his authorized representative;
• Send documents by post or courier service;
• Submit in electronic format using the State Services website.

If the documents are submitted by a representative of the organization, then he needs to have a power of attorney in hand to perform this action. Submission of these documents in electronic format is not provided through the popular EDI systems - “Sbis”, “Kontur-Extern”, etc. For these purposes, you only need to use the “State Services” website.

If the organization does not yet have an account on it, then you must first register the director as an individual, confirm it, and only after that register the company from under him.

Confirmation of registration can be performed using an enhanced digital signature, which can be issued at the nearest certification center. In the future, you will be able to access the portal using it.

Attention! Several organizations can be registered on one manager account. However, for each of them there must be a separate digital signature key.

A certificate in paper form can be submitted only when the average number of people is no more than 20 people. Companies with a higher number of employees must transfer a package of documents only electronically. In this case, paper forms will not be accepted, and ignoring this fact will be regarded as failure to provide a certificate with corresponding consequences.

Help form

In 2021, the confirmation certificate is submitted using the same form as last year. It was approved by order of the Ministry of Health and Social Development of Russia dated January 31, 2006 No. 55. A sample filling is presented below.

Sample of filling out a certificate in the Social Insurance Fund

What difficulties can there be when filling out a confirmation certificate? Organizations that carry out several types of activities may encounter them.

If the business is conducted in only one direction, then the certificate indicates OKVED, the name of the type of activity and the share of income from it (100%). If there are several types of activities, for each of them you need to calculate the share of income .

Sometimes there is a temptation to indicate a less “risky” activity as your main activity in order to get a more favorable tariff. However, this is fraught with additional charges and fines, because during the verification the data may be double-checked.

When filling out the form, you should pay attention to a number of points - we will discuss them further.

OKVED instructions in 2021

This year, OKVED in the certificate must be indicated according to the old classifier (FSS letter dated 02/08/17 No. 02-09-11/16-07-2827). This is due to the fact that the document indicates income data for 2021, and then the old classifier was in effect. If a certificate with new codes (according to OKVED2) is submitted, you should send a certificate with codes according to the old classifier. The comparison of codes using transitional keys will be carried out by FSS specialists. They will issue a notification indicating the tariff and new OKVED codes 2 .

Attention! Companies registered after July 11, 2016 have already received new OKVED codes. But nevertheless, they, confirming the main type of activity in 2021, must submit OKVED codes according to the old classifier. It is necessary to use transitional keys and compare the type of activity according to the old and new classifiers.

Generally speaking, new companies (those established after July 11, 2016) can theoretically ignore this requirement. After all, there is no penalty for indicating OKVED according to the new classifier in 2021. However, FSS specialists may ask you to correct the documents - in this case, it is advisable to meet them halfway.

Revenue amount

Revenue must be indicated in the confirmation certificate without VAT . This may be difficult for companies that conduct taxable and non-taxable transactions. The calculation is made as follows: the amount on the credit of account 90 subaccount “Revenue” - the amount on the debit of account 90 subaccount “VAT”.

What is the main activity?

When registering, the company chose the main type of activity that it planned to engage in. It was reflected in the Register of Legal Entities. Most likely, he still appears there. However, this does not mean that the company actually receives the largest share of its income from this activity. Therefore, it is wrong to take OKVED from the Unified State Register of Legal Entities . You need to calculate the share of income for each type of activity and choose the largest one. This activity will be the main one.

Note! The confirmation certificate and explanatory note must include the same share of income from the main type of activity. If different indicators are indicated, then FSS specialists will rely on the explanatory note , not on the certificate. Judicial practice suggests that they will be right (resolution of the Arbitration Court of the Moscow District dated December 8, 2015 No. F05-16810/2015).

Another point that policyholders do not think about is the following. If there are equal shares of income from different types of activities, the main FSS will choose the one that corresponds to a higher risk class .

Get the FSS decision

Based on the documents received, the FSS division will assign a contribution rate “for injuries” for 2021. The applicant will have to be notified of this within two weeks from the date of submission of the package of documents. That is, until the end of April 2021 (clause 4 of the Procedure, approved by Order of the Ministry of Health and Social Development of Russia dated January 31, 2006 No. 55). If you send documents through the unified portal of public services, then you can view the notification of the assigned tariff for 2021 in the personal account of the legal entity.

Until a notification has been received from the Social Insurance Fund about setting the tariff for 2018, contributions “for injuries” should be calculated at the rate that you used in 2021.

Responsibility

The current legislation does not provide for a fine . In the absence of a certificate, the fund will independently set the tariff and notify the policyholder about this no later than May 1 of the current year.

However, the negative consequences of disconfirmation may include the following. If the policyholder has not submitted a confirmation certificate, FSS specialists will select from the types of activities of the company (according to the Unified State Register of Legal Entities) the one that has the highest professional risk . The insurance premium rate will be set in accordance with it, and real activity will no longer play a role.

For the same reason, companies with the highest risk class for their main activity may not confirm it with the Social Insurance Fund. In any case, the highest possible tariff will be applied to calculate the “injury” contributions.

If your region participates in the FSS Direct Payments project, do not forget about the need to use new register forms.

Results

1. All organizations with employees must send confirmation of their main type of economic activity to the Social Insurance Fund. Individual entrepreneurs and employees confirm the main OKVED code voluntarily.
2. The deadline for submitting documents for 2021 is no later than April 15, 2021.
3. Within two weeks from the date of confirmation, the Social Insurance Fund sends a notification about the amount of tariffs for contributions for injuries and occupational diseases for the current year.
4. If confirmation is not submitted in a timely manner, then contributions will be calculated at the maximum rate from all OKVED codes of the organization specified in the Unified State Register of Legal Entities.

If you still have questions about filling out documents, we recommend that you contact 1C specialists for a free consultation:

Free tax consultation

How to find out your risk class

Companies can independently determine the rate at which they must pay “injury” contributions. To do this you need:

1. Determine which risk class the company’s main activities belong to. To do this, you need to open the Appendix to the Order of the Ministry of Labor No. 851n dated December 30, 2021. In it you need to find the code of the main type of activity according to the OKVED2 classifier or name and see what class it belongs to.
2. Refer to Law No. 179-FZ of December 22, 2005. It provides information about what tariffs are established for a certain risk class.

What is occupational hazard

Occupational risk is the likelihood of injury at work or chronic diseases arising from working conditions. The classification of professions by risk groups is given in Order of the Ministry of Labor of Russia dated December 30, 2016 No. 851n.

For example, minimal professional risk (Class I) for such activities as newspaper printing, trade, courier activities. And the maximum (XXXII class) is for coal mining, ore mining, and hunting.

The higher the occupational risk, the higher the insurance premium rate for workers for injuries and occupational diseases. So, for trade it will be only 0.2%, and for coal mining 8.5% of the amount of payments to the employee. In order for the Social Insurance Fund to know at what rate to calculate contributions in accordance with the class of professional risk, employers must submit a certificate confirming the type of activity.

Documents required to confirm the OVED

To confirm the OVED, an organization should submit an application and a certificate to the territorial body of the FSS of Russia at the place of its registration (the forms of these documents are given respectively in Appendices No. 1 and No. 2 to the Procedure), as well as a copy of the explanatory note to the balance sheet for the previous year. Only small businesses do not rent it out.

An application, certificate, or copy of an explanatory note can be submitted on paper or in the form of an electronic document. If they are submitted electronically, they must be signed with an enhanced qualified electronic signature (clause 20 of the Administrative Regulations, approved by Order of the Ministry of Labor of Russia dated September 6, 2012 No. 178n).

Please note that the certificate is the basis for filing an application. In addition to the necessary details of the company, it reflects information on the distribution of income and receipts for the previous financial year for all types of activities carried out based on financial reporting data.

In the application, the company indicates only the type of activity that it requests to consider as the main one in the current year in accordance with paragraph 9 of the Rules.
That is, the one that, based on the results of the previous year, has the largest share in the total volume of products produced and services provided. EXAMPLE.
WE ARE PREPARING A REFERENCE AND APPLICATION Iris LLC produces wallpaper: vinyl (OKVED code 17.24) and plastic (OKVED code 22.29). In 2021, total revenue excluding VAT amounted to 10,000,000 rubles. Including from the production of vinyl wallpaper - 6,500,000 rubles, from the production of plastic wallpaper - 3,500,000 rubles. When the OVED is confirmed in 2021 by the Social Insurance Fund, in the certificate form, Iris LLC will reflect data for 2016 on the production of both vinyl and plastic wallpaper. In the application, the company will indicate only the activity with the largest share of income in the total volume of products produced and services provided in 2021 - the production of vinyl wallpaper (OKVED code 17.24).

Discounts and surcharges in the tariff

Discounts

The FSS of Russia can set a tariff for an organization taking into account a discount or surcharge. To do this, labor safety indicators in the organization are compared with industry average values. Industry averages for 2021 were approved by Resolution of the Federal Social Insurance Fund of Russia dated May 31, 2021 No. 67. Specialists from the Social Insurance Fund take into account (clause 3 of the Rules approved by Resolution of the Government of the Russian Federation dated May 30, 2012 No. 524):

• the ratio of the expenses of the Federal Social Insurance Fund of Russia for the payment of all types of provisions for all insured events with the employer and the total amount of accrued contributions for insurance against accidents and occupational diseases;
• number of insurance cases per 1000 employees;
• number of days of temporary disability per insured event.

In addition to the main indicators specified in paragraph 3 of the Rules, approved by Decree of the Government of the Russian Federation of May 30, 2012 No. 524, when determining the amount of a discount or allowance, the results of a special assessment of working conditions are also taken into account.

The discount amount is calculated based on the results of the organization’s work over three years.

Allowances

The Federal Social Insurance Fund of Russia can independently establish a tariff premium if the employer’s injury rate over the previous three years was higher than the industry average (Clause 1, Article 22 of Law No. 125-FZ of July 24, 1998).

The FSS also establishes a premium if the policyholder in the previous year had a group accident (2 people or more) with a fatal outcome not due to the fault of third parties. The FSS calculates the bonus for the next year taking into account the number of deaths. This is provided for in paragraphs 6 and 6.1 of the Rules, approved by Decree of the Government of the Russian Federation of May 30, 2012 No. 524.

The premium cannot exceed 40 percent of the tariff established for the employer (paragraph 2, paragraph 1, article 22 of the Law of July 24, 1998 No. 125-FZ).