Application for confirmation of the main type of activity in the Social Insurance Fund for 2021

2017 brought many changes that affected the preparation of documentation and the implementation of certain procedures mandatory for companies. One of these obligations includes confirmation of the main type of activity in the Social Insurance Fund. According to the latest changes, this procedure must be completed before April 15 of the coming year inclusive.

Any changes that are related to the Legislation of the Russian Federation make significant changes in the organization of the accounting department. In order to respond to them in a timely manner, it is necessary to use the help of professionals. The staff is always ready to help customers. We have been providing accounting support for a long time and are always ready to provide advisory and service support at the highest level.

Who must confirm the type of activity in 2021

Before talking about who must confirm the type of activity, it is necessary to note once again that not all types of insurance premiums remain under the control of the FSS, but only those related to insurance against occupational diseases and injuries. Each organization that was registered before 2021 inclusive must confirm the type of activity. Even if there was no income last year, confirmation is required. All other companies will be guided when paying fees for the activities that were specified at the time of registration.

In relation to Individual Entrepreneurs, the law is more loyal. They do not need to confirm the type of activity. They are guided by the option specified in the Unified State Register of Individual Entrepreneurs. Of course, in the event of a change in the type of activity and information in the Unified State Register of Individual Entrepreneurs, the Individual Entrepreneur revises the tariff associated with insurance against industrial injuries.

Possible discounts and allowances

Discounts and allowances are set by the Social Insurance Fund based on a comparison of industry averages with data in a particular company. When calculating discounts, the following are taken into account:

number of insurance cases per 1,000 employees;
average duration of sick leave for an insured event;
the total amount of accrued contributions and payments;
special assessment of labor at the enterprise.

You can receive a discount based on the results of activities for 3 years. Supplements are applied to the organization if the indicators for the same period exceed the industry average, as well as in the event of a fatal accident involving 2 or more people.

How to confirm the type of activity

In order to correctly complete the procedure, you must first determine the type of activity, then collect a package of documents, submit it to the Social Insurance Fund and wait for a response. The specialists' decision will be to assign a tariff in accordance with the type of activity.

Online cash registers are a technique that is recommended for all entrepreneurs to switch to. Of course, this transition should not be carried out immediately, but gradually. In order for the phased transition to be implemented correctly, a date was announced that can be considered the deadline - July 1, 2021.

Entrepreneurs who supply alcohol belong to a separate category, to which the Legislation has treated more strictly, in terms of the period allocated for the transition. The deadline for such organizations is March 31 of the current year.

If you have any additional questions related to the transition to online cash registers, please contact our company right now. This issue is quite serious, since it is regulated by the legislation of the Russian Federation, and requires a careful approach. Our company's accounting specialists offer a wide range of services, which includes advisory and service assistance. Call us right now and we will answer additional questions and help you find the right way out of any current situation.

The procedure for confirming the main type of activity

In order to comply with the procedure for confirming the type of activity, it is necessary not only to fill out the documents within the prescribed period, but also to correctly determine all the specified parameters. To avoid mistakes, you should act in accordance with a clear algorithm.

Determine the type of activity

The type of activity should be identified using data from the entire past period. That is, in 2021 you need to display information about 2017.

If in the past year the organization worked in one direction, then it will not have problems choosing the type of activity. Difficulties are experienced by those companies where work is carried out in several directions at once. In this case, confirmation of the type of activity of the Social Insurance Fund in 2021 should be carried out according to the type that accounts for the largest share.

The calculation of the share is made based on the ratio of the amount of revenue from sales for a specific type of activity and the total volume of revenue. Usually the indicator is indicated as a percentage.

Example . Let’s assume that in 2021 we worked in 3 directions at once: providing consulting services, wholesale and retail trade. For each of them you need to calculate the specific gravity. For convenience, we present the data in the form of a table:

Providing consulting services	Retail trade	Wholesale
Sales revenue for 2021	10 million rubles	15 million rubles	5 million rubles
Formula for calculation	10 million/30 million*100%	15 million/30 million*100%	5 million/30 million*100%
Final specific gravity	33,33%	50%	16,67%

Consequently, the largest share falls on retail trade. It is this type of activity that should be indicated as the main one for 2021.

Sometimes the share of two or more activities may be the same. In this case, information must be transmitted according to the one for which a higher tariff is provided (that is, the professional risk class will be higher). This explanation was given by the Russian Ministry of Labor in order No. 625n dated December 25, 2012.

Example . was engaged in the production of knitted clothing, hosiery and wholesale trade of textile products in 2021. For the production of knitwear and hosiery there is an 8th grade of prof. risk, and for their wholesale trade - class 1 (assigned on the basis of Order of the Ministry of Labor of Russia No. 851n dated December 30, 2021). Therefore, if the share of two or all three areas of activity is the same, then the main type in 2021 should be indicated with the highest professional class. risk – 8. In accordance with Federal Law No. 179-FZ of December 22, 2005, it is assigned a tariff of 0.9%. It is this that the FSS will use when calculating contributions “for injuries” to employees of the Knitwear Prombyt enterprise.

Fill out document forms

Having decided on the type of activity, the relevant information must be transferred to the following forms:

confirmation certificate (its form, sample and recommendations for filling out can be found in the article at the link);
statement of confirmation (the form and sample of filling out the document are in the article at the link).

For small businesses this list will be sufficient. If the company is a medium or large business, then in addition they need to provide the Social Insurance Fund with a copy of the explanatory note to the balance sheet for the last reporting year. The supervisory authority does not impose any special requirements for its execution. It can be compiled in the form of a table or text.

After filling out the papers, you should check their correctness again and eliminate computational errors and inaccuracies in the execution of documents. Even if incorrect registration does not require payment of a fine, FSS employees can refuse to accept the information by setting the highest tariffs.

Submit a package of documents to the FSS

Within the deadlines established by law, the organization must transfer the collected package of documents. You can do this in the following ways:

contact the regional branch of the FSS in person;
send all documents by mail (registered letter with notification of receipt and attached internal inventory);
send through the EPGU in electronic format, having previously registered a personal account and provided information about the policyholder.

To work with the public services portal, an organization will also need an enhanced qualified electronic signature on a USB or other physical medium. You will need to first install the appropriate software capable of reading digital signatures.

Wait for a response from the FSS

After receiving the documents, FSS specialists have 2 weeks to process the information. This period was established by order of the Ministry of Health and Social Development of Russia No. 55 of January 31, 2006.

Example . provided information about the main activity on April 12, 2021. In what time should she receive a response from the FSS? No later than April 27.

When sending information through EPGU, the information will be available in the system’s personal account.

Calculations with new tariffs need to be made only after the Social Insurance Fund sends a notification to the organization. Until this point, the old rates that were used in 2021 must be applied. Depending on changes in FSS tariffs:

will not recalculate contributions for 2021 until the notification is sent if the tariff has not changed;
will demand payment of arrears if the new professional risk turns out to be higher than the previous one;
will calculate the amount of overpayment if the organization’s risk in relation to contributions “for injuries” has decreased (in the future they can be returned or taken into account when paying payments in the future).

Changing the tariff also requires filling out and submitting an updated 4-FSS calculation for the 1st quarter of 2021.

This completes the confirmation of the main activity. The need to transfer relevant information will arise only in April 2021.

UTII and PSN: are they subject to the requirement?

Cash register or cash register equipment must be used by sellers of any alcoholic beverages from March 31 of the current year. This requirement is regulated by the Legislation of the Russian Federation (in particular, Federal Law No. 261, Article No. 1). What drinks can be classified as alcoholic beverages? To answer this question, you should also pay attention to the laws. You can find the answer to most questions in the Legislation if you study the information in detail and interpret it correctly. So, in accordance with Law No. 171 (Article 2), there are 4 types of alcoholic products:

Vodka
Cognac products
Wines and all types of wine drinks
Beer, as well as cider, mead and poiret

If you try to find information in Law No. 171 about certain types of taxation and their impact on the use of cash registers, you will fail, since there are no clauses in this regard. However, there is Federal Law No. 54, which also contains information about the need to switch to online cash registers for all organizations, except for companies on UTII and PSN, as well as entrepreneurs providing services to the public. This law exempts them from using the online system until February 1 of the following year.

If such inconsistencies are detected, it is necessary to seek additional information. The laws we are talking about are different: one relates to the regulation of the sale of alcohol, and the second, to the use of cash registers. A special rule is always more significant than a general one. In this case, we can conclude that special requirements are contained in Law No. 171. Thus, we understand that all companies, regardless of the tax system, must switch to online cash registers before March 31 of this year.

If your situation is non-standard and you need any clarification on the current law, we are waiting for your requests. Professionals will help you solve any issue and find a competent solution to the problem.

Who needs to fill out a certificate confirming 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 2021. 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.