In order for the FSS to correctly assign the accident insurance rate for calculating premiums, business entities are required to annually send confirmation of their main type of activity to the FSS. The most convenient way is to confirm the main type of activity in the Social Insurance Fund electronically.
We will tell you:
- how to correctly prepare in 1C the documents necessary for confirmation and send them to the Social Insurance Fund through the State Services portal - quickly and without queues;
- how to get an answer online - Notification of the amount of insurance premiums for personal insurance and personal insurance;
- what needs to be checked in the Notification received from the FSS;
- Is it possible to submit Confirmation of the main type of economic activity to the Social Insurance Fund from 1C.
Regulatory regulation
The organization's main activity must be confirmed at the end of the year, when the financial statements have already been prepared. That is, in 2021, confirmation must be made for 2021 (Order of the Ministry of Social Development of the Russian Federation dated January 31, 2006 N 55 (hereinafter Order N 55)).
Policyholders need to submit to the Social Insurance Fund:
- application for confirmation of the main type of activity; PDF
- confirmation certificate; PDF
- a copy of the explanatory note to the balance sheet (small enterprises may not submit the note). PDF
- Application for confirmation of the main type of activity in the Social Insurance Fund 2020 Word
- Certificate confirming the main type of economic activity 2020 Excel
- filling out an explanatory note to the balance sheet for the Social Insurance Fund 2021 Word
The forms of the forms remained unchanged.
If the policyholder was registered in 2021, but did not carry out does not have to submit a confirmation certificate to the Social Insurance Fund (clause 6 of Order No. 55).
Organizations registered in 2021 also do not have to . For them, the FSS independently assigns the injury rate according to the type of activity indicated in the Unified State Register of Legal Entities as the main one.
Do policyholders registered at the end of 2021 and who carried out economic activities during this period need to submit confirmation to the Social Insurance Fund?
The issue is controversial and clearly not regulated by law. There is no unity in arbitration practice either. Order No. 55 does not contain separate rules for such insurers. However, its requirements for organizations that are not obliged to submit financial statements by virtue of clause 5 of Art. 15 of the Federal Law of December 6, 2011 N 402-FZ “On Accounting” are difficult to implement: reports are not prepared - there is no explanatory note to them.
At the same time, some arbitrators believe that the concept of “previous year”, which is used by Order No. 55, should be considered as the “reporting year”. For organizations registered in the 4th quarter of the year, it is defined as the period from the date of their state registration to December 31 of the next calendar year. This means that such insurers are not required to submit confirmation to the FSS (FAS Resolution dated 02/09/2010 N F09-187/10-C2).
But there are also directly opposite opinions of judges (Resolution of the FAS VSO dated September 22, 2010 in case No. A10-1360/2010). Therefore, in our opinion, it is not worth the risk and confirmation must be submitted, accompanied by a written explanation about the failure to draw up an explanatory note by virtue of the law.
Thus, the need to confirm the main type of activity in the Social Insurance Fund looks like this:
In 2021, confirmation can be submitted in the following ways:
- personally submit to the FSS (by a manager or authorized representative);
- send documents by mail or courier service;
- submit through the policyholder’s electronic Personal Account (instructions can be downloaded in the “Insured Account” section here, it is on more than 60 sheets);
- use the service Gateway for receiving electronic documents (instructions) - if the 1C: Reporting , confirmation of the main type of economic activity can be sent to the Social Insurance Fund in electronic form using the Send at the top of the screen;
- transmit through the State Services website electronically.
Individual entrepreneurs (with or without employees) can carry out the procedure for confirming the main type of activity at their own request. If the individual entrepreneur has not sent a confirmation certificate to the Social Insurance Fund, then it is considered that his main type of activity is the one indicated when registering in the Unified State Register of Individual Entrepreneurs (clause 10 of the Decree of the Government of the Russian Federation of December 1, 2005 N 713).
How the deadlines for reviewing claims have changed
Taking into account the new amendments, many deadlines now need to be calculated not in calendar days, but in working days , for example, this applies to the following actions:
- The period for submitting a demand for payment of debt identified as a result of a desk audit should not exceed 5 working days. The same regulations are established when issuing certificates about the status of a personal account.
- If erroneous calculations are identified, the policyholder must provide explanations within 5 business days . Supporting documents for the new regulations must be provided within 10 working days .
- 15 working days to send an objection if he disagrees with the results of the inspection report .
Please note that not all deadlines were automatically converted to working days. For example, a decision to grant a deferment in the payment of debt, fines and penalties can be made by the fund within 30 calendar days .
Preparation of documents in 1C
Fill out an application to confirm the main type of activity in the Social Insurance Fund using the regulated report Confirmation of the type of activity in the Reports section - Regulated reports - Create button - form Types of reports - report Confirmation of the type of activity - Select button.
Next, select an organization in the Organization , specify Period and click the Create .
In the window that opens, click the Fill .
The data is filled in in 1C automatically. If necessary, they can also be adjusted manually .
First, check the completion of Appendix 2 - Certificate confirming the main type of economic activity in the Social Insurance Fund .
- clause 4 Start date of business... - filled in according to the Unified State Register of Legal Entities extract, line 12.
Tabular part of the document
- OKVED Code column is filled in automatically with data from the Organization , the OKVED field ed. 2 .
If in 2021 the Organization conducted several types of activities, you need to independently calculate the share for each type outside of the 1C program and fill out the table manually using the Add line .
The calculation is made using the formula:
The organization carried out 3 types of activities in 2021. Let's calculate the share of income for each OKVED code.
- 2,000 / 37,000 x 100% = 5%
- 10,000 / 37,000 x 100% = 27%
- 25,000 / 37,000 x 100% = 68%
Green cells are filled in automatically based on the data entered in other cells. For example, column 5 Share of income and receipts corresponding to the OKVED code for this type of economic activity…. - this is a percentage of the share of income from column 3 .
Column 3 reflects revenue excluding VAT - data from account 90 Sales (90.01.1 minus 90.03).
See also Revenue excluding VAT to confirm the main activity in the Social Insurance Fund
Appendix 1 - Application for confirmation of the main type of economic activity is filled out automatically according to data from:
- directory of the Organization ;
- Appendix 2 - Certificate confirming the main type of economic activity .
Fill out the number of application sheets manually .
If the policyholder has the right not to submit a copy of the explanatory note to the balance sheet, you must uncheck the box in the print line 2 .
Once the Certificate of Confirmation and Statement of Confirmation of the Main Type of Economic Activity are completed and verified, save them in PDF format (JPG-JPEG/JFIF, GIF, PNG).
To do this, first send the forms for printing using the More – Print button in the upper right corner of the screen.
Then save in PDF format by clicking More - Save - In PDF Document Format (PDF).
That's it, the forms are ready for submission through the State Services website. An explanatory note to the financial statements is drawn up outside of 1C and is also saved for uploading to the portal.
Appendix 3 - Application for separating divisions of the insured into independent classification units within the insured - is filled out only if the separate divisions carry out types of economic activities that are not core to the parent organization.
Sending an application for confirmation of the main type of activity to the Social Insurance Fund through the State Services portal
To send documents through the State Services website, it is necessary for the organization to have an account . If it doesn't exist yet, then you need:
- register the director on the State Services portal as an individual, confirm registration;
- register the organization directly from under the manager’s account;
- obtain an enhanced digital signature (or use an existing one) at the nearest registration center in order to use it to log into the portal in the future.
Many individuals are already registered on the State Services website, and organizations have an enhanced digital signature. Before submitting confirmation to the FSS, check this so as not to do unnecessary work. Whether you have a strengthened digital signature or not, you can find out from your operator through whom you send your reports. “Tender” signatures are also suitable.
More information about registering on the portal and using site resources can be found in technical support.
It is very easy to send an application for confirmation of the main type of economic activity through the State Services service: there is no need to stand in line at the Social Insurance Fund or at the post office, and the Notification of the amount of insurance premiums will be available on the portal.
Let's look at step-by-step instructions for sending confirmation of your main economic activity to the Social Insurance Fund through the Gosuslugi portal.
Step 1. To get to the site, type gosuslugi.ru in the search bar of your browser
Step 2. Click on the link at the bottom of the Sign in using an electronic signature .
Step 3. Click on the Finish .
Step 4. Click on the field with the name of your Organization.
Step 5. Select the box with the Organization name.
Step 6. Confirmation of main activity in the search bar .
Or use the hint on the main page of the portal.
After selecting “confirmation of the main type of economic activity of the policyholder” in the search line, the screen looks like this:
Step 7. Click on the link Confirmation of the main type of economic activity of the policyholder .
Step 8. The screen will change appearance. Next, click on the Get service .
If a message appears about redirecting to the old version of the site, click “refresh data” in the search bar.
Step 9 . On the Service Registration , select the desired option - Create a new application or Draft application , if it was created earlier and has not been completed. This function is also available on the State Services portal. Click the Continue .
Step 10. Fill in the information in the appropriate fields marked with an asterisk. the name of the territorial body of the FSS of the Russian Federation from the drop-down list. Enter the remaining data in the white fields based on the completed Application.
Click " Next .
Step 11. First download the completed Application form for confirmation of the main type of economic activity from 1C and save it as a PDF.
Add forms using the Upload . If the document is on several sheets, add a new sheet using the Add .
Do the same with the Explanatory Note .
Step 12. After uploading the files, click the Submit Application .
The application has been sent and a number has been assigned to it.
Step 13. You can view the status of the Application in your Personal Account on the Notifications - Application tab.
Step 14. When the application is processed, the status will change to Service provided . Click on the status window and go to your application.
Then click on the link "". A scanned copy of the Notification in PDF format on the Service Delivery Results You can open the document, save the document, and print it.
By clicking the Save , you can open the file with the Notification and save it on your computer in a convenient place. If the notice is on two sheets, then save each sheet.
Sheet 1.
Sheet 2.
Notification about the amount of insurance premiums has been received, we have successfully completed the submission of the Application to the Social Insurance Fund!
In the received Notification check whether the data is correct (Rules for classifying types of economic activities as professional risk approved by Decree of the Government of the Russian Federation of December 1, 2005 N 713, Federal Law of December 31, 2017 N 484-FZ, Federal Law of July 24, 1998 N 125 -FZ):
- main type of economic activity;
- occupational risk class;
- insurance rate.
Here you can view the entire history - from sending the application to the provision of the service. To do this, click on the Review History . This option is useful if some technical problems have occurred, and it is necessary to prove that the Organization sent the documents on time and complied with all procedures.
For what purpose were the amendments made?
The need to make changes was dictated by the presence of legal gaps in Federal Law 125-FZ. The mechanism for calculating contributions has been adjusted taking into account the specific application of the law in practice.
It is expected that the introduction of pre-trial dispute resolution will significantly reduce the number of appeals to the courts . It will be much easier to exercise this right, since the new amendments significantly simplify the procedure for filing a complaint. In addition, clarification of the applicable regulations should clarify the duration of the procedure under consideration.
