Confirmation of the main type of activity to the tax office. Certificate confirming the main type of economic activity

Every year, all employers must provide a certificate confirming their main type of activity to the Social Insurance Fund. Has the way this report is sent changed in 2019? What documents should be prepared and what responsibilities await latecomers?

Confirmation of the main type of activity in 2019 is mandatory for all organizations. It must be sent to the territorial body of the Social Insurance Fund no later than April 16, 2019. Although according to the law the deadline falls on the 15th, the FSS allowed it to be extended by a day due to the fact that it is Sunday, a day off.

This is a certificate that confirms the occupation of the policyholder in order to establish the rate of insurance premiums for insurance against industrial accidents and occupational diseases. Although from January 1, 2017, the administration of insurance premiums passed to the Federal Tax Service, contributions for injuries remained under the full control of the FSS of Russia.

Legislative norms

The procedure for confirming the main type of economic activity of the insurer for compulsory social insurance against industrial accidents and occupational diseases - a legal entity, as well as its divisions, was approved by order of the Ministry of Health and Social Development of the Russian Federation dated January 31, 2006 No. 55, as amended by order No. 1212n dated October 25, 2011. In accordance with this document, all employers must send two documents to their territorial body of the Social Insurance Fund at the place of registration as an insurer:

• statement confirming the main type of activity;
• a certificate confirming the main type of economic activity, the form of which is contained in the appendix to the order.

These forms can be submitted either on paper or in electronic format. In the second case, the documents must be certified with an enhanced qualified electronic signature of an authorized person, in accordance with the legislation of the Russian Federation.

All insurers are required to provide such information, with the exception of new legal entities created in 2017. New organizations do not need to submit these reports. There is no obligation to send information to the Social Insurance Fund for individual entrepreneurs. This is defined in Decree of the Government of the Russian Federation dated December 1, 2005 No. 713. The need for information of this kind is due to the fact that the Social Insurance Fund determines the rate of insurance premiums for injuries based on the OKVED code specified in the application. At the same time, by virtue of Federal Law No. 362 dated December 14, 2015, all insurers have the opportunity to independently determine their risk class for insurance premiums depending on OKVED. As for the question of where to submit confirmation of the main type of activity, this must be done precisely at the territorial body of the Social Insurance Fund in which the legal entity is registered as an insurer. Similar requirements apply for separate units.

At the same time, the policyholders themselves should be interested in submitting these documents, because they allow you to get the lowest rate for injury insurance, and in some cases even a 40% discount. Enterprises that can count on such preferences are listed in the table:

Deadline for confirmation of the main type of activity in the Social Insurance Fund

You must submit an application and a certificate to confirm your main type of activity to the Social Insurance Fund before April 15, 2018. This day is a day off (Sunday). However, the postponement of the deadline for such reporting is not expressly provided for by law. FSS specialists constantly remind us of this. Although there is positive judicial practice on this matter (Resolution of the Federal Antimonopoly Service of the Volga District dated April 24, 2007 No. A12-14483/06), based on the provisions of Article 193 of the Civil Code of the Russian Federation, which establishes a general rule for postponing reporting and payment deadlines from weekends to the first working day , it's better not to take risks. After all, if you submit the confirmation on Monday, April 16, instead of April 15, you may receive a fine for late fulfillment of this obligation. In this regard, it is recommended to focus on the fact that the last day is 04/13/2018 (Friday).

How and where to submit documents to confirm the type of activity

The application and confirmation certificate can be sent to the territorial body of the Social Insurance Fund at the place of registration on paper or in electronic format. In paper form, documents can be submitted in person or through a representative directly to the Social Insurance Fund, or documents can also be sent by mail. You can send an electronic confirmation using the government services website. To do this, you need to have an electronic digital signature (EDS) and first register your organization in the legal entity’s personal account on the portal. There is no such option directly on the Russian FSS website. Moreover, some branches do not have the ability to accept electronic documents at all, so sending confirmation through accounting services for reporting is currently impossible.

On the government services website, it is quite easy to confirm the main type of activity. To do this, you need to fill in all required fields:

And then simply upload the required documents and submit them. After this, the application will be assigned a unique number and the policyholder’s obligation will be fulfilled.

Determining the main OKVED of the organization and filling out a certificate for the Social Insurance Fund

Each Russian organization, as a rule, has more than one OKVED code. Moreover, a legal entity can engage in several areas at once from those specified in the ERGUL. However, the application expected by social insurance must contain only one code. It is quite easy to determine. From the rules approved by Decree of the Government of the Russian Federation dated December 1, 2005 No. 713, it follows that the main type of activity of the organization is that which has the largest share in the total amount of income for the year. This indicator can be determined using a special formula:

If there are several such directions, then you should choose the one that corresponds to the highest risk class. The FSS of Russia clarified that since new classifiers of types of economic activity have been introduced since 01/01/2017, they must be indicated in the documents. Last year, social insurance asked to indicate the OKVED code, which was in effect in 2016. Policyholders can find the new codes in the notification that social insurance sent in response to submitting documents last year.

In the confirmation certificate, policyholders indicate all types of activities from which they received income during the reporting period. But in the application you need to select the code that accounted for the largest amount of revenue over the past year.

Let's look at how to fill out a certificate confirming the main type of activity. Sample of a completed application from Primer LLC:

In the certificate form, you first traditionally need to indicate all the basic data of the organization:

• full name;
• legal address;
• average number of employees;
• date of commencement of business activities;
• FULL NAME. manager and chief accountant.

The main part of the certificate is a table in which you must enter the amount of revenue excluding VAT for the year for each OKVED code and indicate the code itself according to the current classifier, and in line 10 provide the full name of the type of activity corresponding to this code. Column 6 of the report is filled out only by non-profit organizations.

The completed certificate looks like this:

Along with the certificate, the legal entity must submit to the Social Insurance Fund an explanation of the balance sheet for 2017. This is necessary to confirm the data specified in it. All documents are certified by the manager with his signature.

Responsibility for failure to provide data to the FSS

The legislation does not provide for fines for employers for failure to submit a certificate and application to the Social Insurance Fund in a timely manner. But you must submit this report. If this is not done, the Fund will independently establish a premium rate for injuries for the policyholder. According to the law, this will be the highest tariff of all possible OKVED legal entities specified in the Unified State Register of Legal Entities. Once notification of the establishment of such a tariff has been received from the FSS, it will not be possible to change it until the end of the year.

The obligation to annually confirm the main OKVED ID in the Social Insurance Fund (FSS) is assigned to employers with the status of an organization or enterprise. However, in some cases, individual entrepreneurs must also do this. Therefore, it will be useful for everyone to know when they should undergo such a procedure and how it is done.

Why confirm OKVED and who should do it in 2018

The main code according to the All-Russian Classifier of Types of Economic Activities (OKVED) is important for calculating contributions to the Social Insurance Fund. Different types of activities have their own contribution rates for injuries and occupational diseases. Their size depends on the occupational risk class. There are 32 such classes in total, all of them are designated in the order of the Ministry of Labor of Russia dated December 30, 2016 N 851n. The higher the class, the larger the contributions, and their size ranges from 0.2 to 8.5% of the total amount of payments due to employees.

In 2018, the Social Insurance Fund remains the administrator of contributions for industrial injuries and occupational diseases

When registering, the founders of the organization and entrepreneurs have the right to choose an unlimited number of OKVEDs and indicate them in the application for registration. But the main one will be only one at the applicant’s choice. So it needs to be confirmed by the FSS.

The amount of contributions is calculated according to the main OKVED. In other words: an individual entrepreneur or company has the right to engage in different types of activities and have several codes. But contributions for injuries and occupational diseases will be calculated only according to the basic amount. If, among others, OKVED will be with a higher or, conversely, low risk class, this does not matter.

Who is required to confirm OKVED in the FSS

Legal entities are clearly required to confirm their main OKVED. Moreover, they should do this annually.

The obligation to register with the Social Insurance Fund arises for an individual entrepreneur as soon as he has at least one employee, including under a civil law contract

But with entrepreneurs the situation is different. They are obliged once after passing the state registration procedure to notify the FSS about the code of their main activity, and further actions in this regard are required of them only if they change this OKVED. In other cases, the FSS determines the contribution rate for individual entrepreneurs based on publicly available data from the Unified State Register of Individual Entrepreneurs (USRIP).

There is a widespread belief that individual entrepreneurs with employees must annually confirm the main OKVED in the FSS. But this conclusion is wrong. The presence of employees does not impose additional responsibilities on entrepreneurs, which follows from clause 1 of Order No. 55 of the Ministry of Health and Social Development of Russia dated January 31, 2006, which establishes the procedure for confirming the main type of activity of the insured - namely a legal entity.

The procedure for confirming the main type of activity in the Social Insurance Fund

To confirm OKVED, you need to submit the necessary package of documents to your territorial division of the FSS.

Since 2017, the Federal Tax Service (FTS) of Russia has become the main administrator of contributions to extra-budgetary funds, including the Social Insurance Fund. But contributions for injuries and occupational diseases remained under the jurisdiction of the Social Insurance Fund.

Required documents

This package includes:

• application for confirmation of OKVED (form);
• OKVED confirmation certificate, which is an appendix to the application (form);
• calculation of the amount of insurance premiums, performed independently in any form;
• balance sheet (for legal entities only).

In the confirmation certificate, the employer indicates the income for each code under which he actually operated, the number of employees and the share of income for a specific type of activity in the total profit of the individual entrepreneur or organization. This information is used to justify the choice of the main code.

The application must indicate in the appropriate columns the following information:

• name of the territorial body of the fund;
• name of the organization or individual entrepreneur in accordance with an extract from the Unified State Register of Legal Entities (USRIP) or a certificate of state registration;
• registration number;
• subordination code;
• year of confirmation of OKVED;
• main OKVED code;
• number of sheets in the application;
• applicant's signature.

The following methods of submitting documents to the FSS are available:

• directly at the fund branch;
• by mail;
• on the public services portal through the personal account of a legal entity.

Due dates

For 2017, this must be done before April 16, 2018 (since April 15 is a day off, the end of the period is transferred to the next working day), a similar date in 2019 is provided for in the Social Insurance Fund and based on the results of 2018.

Since the deadline for submitting supporting documents in 2018 falls on a weekend, it is postponed to the next weekday - Monday, April 16

FSS response

A response from the fund should be expected two weeks after submitting the documents. At the applicant's choice, it can be obtained:

• when visiting your territorial FSS office;
• by mail.

The response will contain the calculation of payments for the main OKVED code according to the FSS version, which will be used to guide the calculation of contributions.

Video: about confirmation of OKVED in the FSS

Responsibility for violations

There are no penalties for failure to confirm the main OKVED ID after its change. But without notifying the FSS about the change in the main code, you will have to pay contributions at the highest rate provided for the codes contained in the Unified State Register of Legal Entities or the Unified State Register of Individual Entrepreneurs.

If a company or entrepreneur is nevertheless punished, and they consider this sanction to be unlawful, then they have the right to apply for protection of their rights to a higher division of the Social Insurance Fund and the court. In a complaint or lawsuit, it is imperative to refer to the provisions of the current legislation that, in their opinion, have been violated.

Confirming the main OKVED code is not particularly difficult. All you have to do is not forget about your obligations and the deadlines within which they must be fulfilled. And then the state will not have unnecessary reasons for inconvenient questions.

Existing legal norms establish the obligation for a business entity to annually confirm the type of main activity. This procedure must be completed in order to assign a tariff rate for accident insurance to the Social Insurance Fund. This can be done using a form - a certificate confirming the main type of activity in the Social Insurance Fund.

Confirmation of the main type of activity must be carried out at the end of the year when the enterprise’s financial statements are compiled. This action must be done by all persons registered with the Federal Tax Service as legal entities, even if they were created at the end of the year (FSS order No. 55 of January 31, 2006).

In a situation where a business entity does not carry out any economic activity, it is still required to send a confirmation certificate in accordance with current legislation.

A certificate confirming the main type of economic activity in 2017 is not submitted only by legal entities that will be registered in 2018. For this category of company, the injury code is assigned according to the type of activity that was indicated during registration as the main one.

Current legal norms determine for individual entrepreneurs (with and without employees) a different process for confirming their activities. These persons can carry out this procedure at their own discretion. If the individual entrepreneur does not send a confirmation certificate, then the FSS considers the main type of activity to be the one indicated in the registration documents.

When an entrepreneur changes the direction of his business, he can send a similar application to social insurance. However, such an obligation is not provided for him. In this case, the entrepreneur must understand that if the production risk decreases due to a change in the direction of activity, the Social Insurance Fund will not independently recalculate the previously established injury rate. To reduce it if necessary, you need to submit a confirmation certificate for the new main type to social insurance.

Attention! PE insurance is mandatory only in relation to employment agreements. If a company has contracts for contract work or the provision of services, then it should make deductions only if they expressly indicate this obligation.

Why is it necessary to take it?

The importance of providing a confirmation certificate is due to the need to correctly determine the production risk for the organization. After all, on the basis of it, compulsory injury insurance is carried out, as well as the calculation of monthly insurance premiums.

If the business entity does not submit the specified documents to the social insurance authorities, the fund will set the percentage of insurance premiums at the maximum value, which will lead to an increase in the burden on the enterprise.

Deadlines for submitting certificates in 2019

The provisions of legislative acts establish that a confirmation certificate for the main activity must be submitted no later than the fifteenth of April following the reporting year. This is due to the fact that when compiling it you will need to use the information contained in the annual financial report.

Thus, companies must send documents for 2018 to the Social Insurance Fund no later than April 15, 2019. At the same time, no transfers of dates due to them falling on rest days or holidays are provided. This deadline in 2019 does not fall on a weekend, so the deadline for submitting a confirmation certificate next year will also be April 15, 2019.

However, this is the opinion of FSS representatives. And if the company sends the certificate on April 16, it will most likely be able to defend its point of view in court.

Attention! The confirmation certificate can be sent earlier, starting from the very beginning of the year. After receiving it, if the FSS body decides to change the tariff, it must notify the policyholder about this by May 1.

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 ones - “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 .

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 appropriate consequences.

Documents that need to be sent to the FSS

To carry out the procedure for confirming the type of activity, you need to prepare the following documents:

1. Certificate confirming the main type;
2. Application for confirmation of type of activity.
3. A copy of the explanatory note to.

If the organization does not have the status of a small enterprise, then an explanatory note to the reporting is also attached to the application.

The forms for the confirmation certificate and application have not changed. Therefore, in 2018, the same document formats must be used to complete the procedure.

An economic entity can determine the form of explanation for itself independently. It can be in the form of a text document or a table.

Attention! Since 2017, new OKVED2 codes have been used in the country. Despite the fact that the documents mention the old directory, when confirming the type for 2017, it is necessary to use the new one.

Download the certificate and application form for 2019

Sample of filling out the certificate

First, let's look at how to fill out a certificate confirming the type of activity. Using the information specified in it, an application will then be drawn up.

After the designation of the document with which the form was entered, the date of preparation of the certificate is recorded.

Further, after the title of the form, information about the enterprise is indicated line by line: full name, date of registration, start date of activity, full name. responsible persons and others. All lines are numbered from 1 to 8 and contain a description of what information to record.

In lines 1-7 you must indicate information according to the constituent documents:

• Company name and tax identification number.
• Registration date.
• Start date of business.
• Legal address of the company.
• Information about the director and chief accountant.

In line 8 you need to indicate the average number of employees for the reporting year.

Then comes a table in which you need to break down income by type of activity:

• Column 1 indicates the code of the type of activity, column 2 - its text name.
• Column 3 records revenue for this type for the past year excluding VAT.
• In column 4 you need to enter the amounts of target revenue for each type, if any.
• Column 5 indicates the share of revenue for this type of the total amount as a percentage.
• Column 6 should only be completed by non-profit organizations.

After filling out the table, the result is summed up - the total amount of revenue, which will be 100%.

Attention! Based on this data, the name and code of the type for which the greatest revenue was received is written in line 10. If two or more species have the same share, then the organization itself can choose which OKVED to indicate.

The certificate is signed by the manager and chief accountant. If there is a seal, you need to put its imprint on the document.

Application form

Based on the certificate, an application to confirm the main type of activity is filled out.

After the name of the document by which the form was put into effect, the date of completion is indicated.

Then you need to indicate the name of the social insurance authority to which the certificate is sent.

After the title of the form, write down the full name of the organization according to the constituent documents, social insurance registration number and subordination code.

Attention! The next field is not checked - it is necessary to indicate the fact that the certificate was submitted by the government agency.

On the form you must indicate the number of sheets of attachments in the application. After this, the manager signs it.

Responsibility for failure to provide a certificate

The law does not define any specific punishment for the fact that a business entity has not sent confirmation of the main type of activity to the Social Insurance Fund.

But if the company does not submit a certificate, then the fund has the right to independently determine the main type of activity for the organization, and on its basis assign a percentage for calculating contributions for injuries. This process occurs according to the following scheme.

The responsible employee of the fund requests an extract from the Unified State Register of Legal Entities for the company, establishes the degree of danger for each type of activity entered there and assigns the highest interest rate corresponding to the most dangerous type.

During this process, the fund will not take into account whether the selected species is currently in use, or whether it was included during registration among others.

Such an action by the FSS previously caused many lawsuits - organizations tried to prove that the fund does not have the right to choose the species on its own. However, since 2017, this action has been enshrined in a Government Decree, and is now carried out legally.

Attention! After the organization has been assigned a percentage rate for injuries, the Social Insurance Fund sends a notification letter by May 1.

Confirmation is necessary even when the entity did not conduct production activities during the previous period. The FSS will then consider this case as a failure to provide data, and therefore will assign a rate according to the algorithm described above. Therefore, even if no activity was carried out, it is better to fill out the form with “zeros” and submit it to the fund with an explanatory note.

A new tariff for insurance premiums against industrial accidents is approved annually. It is for this reason that each organization that has employees is required to independently confirm the basic tariff by submitting a special form, a certificate confirming the main type of activity. In this article we will try to figure out why this certificate is needed, how to fill it out correctly, and what awaits companies that have not submitted this form to the FSS.

Certificate of confirmation in 2017: documents

Despite the adoption of a new law, according to which insurance premiums are now transferred to the control of the Federal Tax Service, contributions “for injuries” will continue to be checked by the FSS. Individual entrepreneurs do not submit this document, but organizations are required to submit the document immediately, starting next year after state registration.

First of all, it should be noted that the rate of contributions for “injuries” is determined depending on the class of professional risk. Professional risk, in turn, depends on OKVED. In other words, the more dangerous the work performed at the enterprise, the higher the class will be, and therefore the tariff for calculating contributions.

The main economic activity is the one that the company is engaged in and from which the majority of its revenue is generated.

For example, if a company carries out different types of activities and the volume of revenue received is equal, preference is given to the type of OKVED for which the professional risk class is higher.

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This year, certain changes have also affected the OKVED classifier. A new rubricator has begun to operate, in which not only the names of the species have changed, but also some classes of professional risk. In this regard, submitting a certificate confirming income has become much more relevant than before.

To confirm your OKVED, it is necessary to submit a package of mandatory documentation to the FSS body where the policyholder was registered, in particular:

• OKVED confirmation certificate;
• a copy of the explanatory note to the balance sheet for the previous year;
• application for the division of divisions into independent units within the insurer;
• application for confirmation of OKVED:

These documents can be submitted in paper form when visiting a FSS office or electronically using a special electronic document management system.

The responsible person involved in filling out this type of reporting must keep in mind that despite the introduction of new OKVED codes from the beginning of the year, to confirm tariffs for 2016, it is necessary to indicate the old codes.

Confirmation certificate: filling out and checking in the Social Insurance Fund

The new tariff must be applied from the beginning of the year when supporting documents were provided to the Social Insurance Fund. After the certificate and application have been submitted, within two weeks, the FSS is obliged to notify the policyholder of what insurance rate is set. Until the notification is received by the policyholder, new rates cannot be applied.

Documents confirming OKVED must be submitted to the FSS no later than the 15th, but preferably no later than 04/14/2017, because if the date falls on a non-working day, then the certificate must be submitted at the first possible opportunity.

When filling out, first of all, you must indicate the basic details of the company:

• address;
• headcount:

Basic information is included in the tabular part of the help:

• the column contains the amount of revenue excluding VAT for each OKVED;
• Column 6 in the tabular section is filled out exclusively by non-profit organizations;
• Line 10 of the confirmation certificate requires entering the OKVED code for the activity that has the greatest share.

There is no liability for failure to provide this document; however, it must be taken into account that the Social Insurance Fund has the right to set the maximum tariff independently if this document is not provided. As a result, the insurer will have to pay higher premiums than before.

When registering an LLC or individual entrepreneur, the applicant indicates the main type of activity 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.

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 rate 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.

Who must confirm the main activity

If there are no employees, then contributions to the Social Insurance Fund are not paid for them. Accordingly, individual entrepreneurs without employees do not submit confirmation of the type of activity. It's more difficult with organizations. All LLCs are recognized as employers, so they must confirm the main type of economic activity.

The next point is that the frequency of submission of confirmation certificates by employers depends on their organizational and legal form. If this is an individual entrepreneur, then confirmation of the type of activity is submitted by him if the main OKVED has been changed, and only at the request of the individual entrepreneur.

For example, an entrepreneur organized a cleaning service (tariff 0.5%), and then turned this direction and began to engage in trade, for which the insurance premium rate is lower (0.2%). In this case, he should submit confirmation of the type of activity in order to reduce the tariffs at which the Social Insurance Fund calculates contributions for employees.

Organizations submit the certificate annually, even if their main type of activity has not changed. The exception is the year the company was founded. For example, if an LLC was registered on 02/05/18, then they do not need to submit an application for confirmation of the main type of activity to the Social Insurance Fund 2018.

Is it necessary to submit confirmation of the type of activity to the Social Insurance Fund if the organization has no employees and is managed by the founder? As such, there is no fine for the fact that an LLC without employees does not confirm the main OKVED. But if employees appear later, then social insurance in this case will charge contributions at the maximum rate from all codes specified in the Unified State Register of Legal Entities.

Thus, all LLCs must report to the Social Insurance Fund. If an organization has separate divisions with their own balance sheet and current account, or a division separated into a classification unit, then a separate confirmation is submitted for them.

Entrepreneurs do this at will, in situations where the contribution rates for a new main type of activity are lower than before.

How to confirm the type of activity

The Social Insurance Fund has developed an official Procedure for confirming the main type of economic activity (Order of the Ministry of Health dated January 31, 2006 No. 55).

In accordance with it, the employer must submit the following documents (in paper or electronic form) to the territorial division of social insurance by April 15:

• application for confirmation of the main type of activity in the Social Insurance Fund;
• certificate confirming the main type of economic activity;
• a copy of the explanatory note to the balance sheet for the previous year (not required if the policyholder is a small business).

The application form and confirmation certificates approved by Order No. 55 have not changed and remain relevant in 2018. You can download them from the links above.

If an organization is engaged in one line of business, then there are no questions about which type of activity to choose for confirmation. If there are several business areas, then the main one must indicate the OKVED from which the maximum income was received.

For example, in 2017 the organization received 12,000,000 rubles, of which 7,200,000 were received from wholesale trade, and 4,800,000 from retail. Accordingly, the share of wholesale trade in total income will be 60%, and retail trade - 40%.

In the application, as the main one, the organization confirms only one type of activity, in this case, wholesale trade. And the certificate will indicate both areas of business, and for each of them - the amount of income in thousands of rubles. and share as a percentage.

After submitting the documents, the territorial body of the Social Insurance Fund sends the policyholder a notification within two weeks about the amount of the insurance tariff for the current year, according to which contributions for employees will be calculated.

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 2017 is no later than April 15, 2018.
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.