2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16
According to the updated legislation, all business entities are required to confirm the main type of economic activity (OVED). In 2017, this procedure has undergone some changes. What did they touch: documents, deadlines or responsibility? Let's try to figure it out.
Legislative transition
This year, medical and pension insurance contributions were taken under the jurisdiction of the Federal Tax Service. Only insurance against accidents that occurred during working hours and occupational diseases (“for injuries”) remained under the control of the FSS.
The requirement for annual confirmation of the type of activity in the FSS remained unchanged. Actually, the rating of contributions "for injuries" depends on it (type of activity).
Regulates all actions of organizations in this field The procedure approved by order No. 55 of the Ministry of He alth and Social Development of Russia (dated January 31, 2006) with changes approved by order No. 75n of the Ministry of Labor of Russia dated January 25 of the current year. 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.
To whom the changes apply
This procedure applies to all businessmen who opened their business in 2016 and earlier. Firms (organizations) leading one type of activity, as well as not receiving income in 2016, are no exception.
This does not apply only to newly opened firms. The calculation of their contributions will be made according to the type of activity declared in the Unified State Register of Legal Entities.
Entrepreneurs are not required to annually submit information about the type of activity to the FSS. The rate for them is set according to the type of activity selected during registration. FSS specialists set the amount of premiums for "injury insurance" according to the USRIP data.
This year, as in the past, contributions are paid from the wages of employees who have concluded employment contracts with individual entrepreneurs. If the contract is civil law, then insurance contributions to the FSS will be transferred only if they are spelled out in the document.
Individual entrepreneurs without employees are not required to pay "injury" contributions. They are voluntary.
A little nuance
If, for any reason, an entrepreneur has changed the OVED, then the tariff should be set differently in accordance with the classification of professional risk. In this case, confirmation of the type of activity in the FSS year will be most welcome. Especially when you consider the likelihood of its decline. The FSS is not authorized to monitor changes in IP data.
Timing
According to the law, confirmation of the type of activity of the FSS in 2017 must occur before April 15. This year this date falls on a Saturday. That is, the fund's branches will be closed.
For this procedure, the transfer of the deadline for submitting documents from a weekend or holiday to the first working day after them is not provided. Therefore, according to most experts, April 17 is not considered the last date allowed for filing papers with the FSS. And, therefore, until April 14 inclusive, documents must be submitted to the FSS.
Different point of view
However, many lawyers believe that the deadline for submitting confirmation of the type of activity to the FSS on Monday, April 17, is quite legitimate. They confirm their arguments with the Civil Code of the Russian Federation, in particular Article 193. It spells out a general rule that allows you to transfer the deadlines for the delivery of any documents from weekends or holidays to the first working day after them.
But employees of the Social Security 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 resolution of the Federal Antimonopoly Service of 04.24.07 No. A12-14483/06.
FSS: activity confirmation
The whole procedure consists of several stages. Let's consider each of them in detail.
Stage one
Define OVED. To do this, we calculate the share of each individual type of activity using the formula below.
The highest indicator is the main activity. If the indicators for any type of activity are the same, then the main one will be the one with a higher risk class of professional insured events.
Stage Two
After the calculations, we proceed to the formation of documents. Namely: statements and the main document - confirmation of the main activity in the FSS.
Organizations of medium and large businesses attach to these documents a copy of the explanatory note to last year's balance sheet. It is issued in any form: text or tabular.
Statement
Its form was also developed in 2006 and is used unchanged today. You can download the application online 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 the letter of the FSS dated February 8 of this year No. 02-09-11/16-07-2827.
Rules for filling out the form - references
The form was adopted in 2006 and has not changed since then. 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 "header" and a table.
The "header" includes: the date of compilation and information about the organization. Namely: name, place, registration number and date, TIN, legal address, full name of the director and chief accountant and the average number of employees.
In the tabular part of the confirmation formactivities in the FSS are indicated:
- all types of economic activity, with OKVED codes;
- income for the past 12 months for each activity separately (working on DOS take data from the Statement of Financial Results for the past year, STS payers - from KUDiR);
- share ratio of income as a percentage of the total volume of goods sold (services rendered);
- average number of employees separately for each type of activity (only for non-profit organizations).
OVED and its code are written below. Following are: the date and signatures of the director and chief accountant (with a transcript).
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 found 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. In the fourth - the date of registration, also from the Unified State Register of Legal Entities.
Line 8 contains data on the average headcount (the figure is taken from the calculation of the 4-FSS for the last quarter of the previous year).
Further, in the certificate confirming the type of activity in the FSS in 2017, in columns 1 and 2 of the table, OKVED is indicated. They are issued from the list that was in force in the last (2016) year.
Columns 3, 4 and 6 are filled in manually according to the data from the documents of the organization. Here it should be taken into account that column 3 "Income by type of economic activity" should contain revenue net of VAT. The remaining fields will be filled in automatically.
Appendix 3 is filled in by firms (enterprises) that have separate divisions, and with the main type of activity that does not coincide with the OVED of the parent organization. These units must have their own current account, a dedicated balance and registration as a classification unit in a 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 "Gosuslugi". The entire procedure is described in detail on the Foundation's website. Three nuances:
- The portal "Gosuslug" 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 documents will be sent to the "Gosuslug" portal, you must have a cryptographic provider program.
- An organization working with the "Gosuslugi" website must be registered on it and have a "personal account".
Stage Four
The documents received by the Fund will allow assigning a tariff for calculating contributions, “for injuries” in the current year. The applicant will receive a notification within 14 days. If the documents went through the portal "Gosuslug", then the answer will be in the "personal account" of the applicant (legal entity).
Note that the documents are handed over with last year's OKVD, and the new ones will already be indicated in the notification.
Also here you need to take into account that before receiving a response from the FSS, the calculation of insurance premiums is carried out at last year's rate. If the social insurance fund assigns a class of professional insurance risks with an increased rate, then you will have to pay the arrears (neither a pen alty nor a fine is due for this). If a tariff lower than the existing one is assigned, the resulting overpayment can be taken into account for future periods or a request can be made and returned. This may require data from the 4-FSS calculation form for the first three months of the current year.
If ignored
Unconfirmed OVED before April 15 of the current year gives the Fund the opportunity to calculate the tariff on its own. In this case, the organization will be assigned the highest pro-risk class by default. And it does not matter whether the organization conducts this economic activity or not. Such actions of the FSS are officially enshrined in Government Decree No. 551 dated June 17, 2016. And, by the way, it is not possible to change the assigned tariff before the end of the year.
Actually, before this document, the Social Insurance Fund did the same, but on this basis there were many lawsuits. And on one ofof them, the Presidium of the Supreme Arbitration Court of Russia decided (2011-05-07 No. 14943/10): the Social Insurance Fund is obliged to calculate the tariff “for injuries”, based on the types of activities actually carried out by organizations. The lower arbitration courts insist on the same. For example, the rulings dated January 21, 2014 in case No. A27-6584/2013 issued by the Federal Antimonopoly Service of the West Siberian District; or dated 2014-25-04 and 2014-12-02 in cases number F05-3376/14 and number F05-90/2014 issued by the Federal Antimonopoly Service of the Moscow District; or dated 2014-09-01 in case number A17-1572 / 2013 issued by the Federal Antimonopoly Service of the Volga-Vyatka District.
There are no pen alties for non-confirmation of the main type of activity, as well as for failure to provide documents to the FSS.
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