In 2017, control over medical and pension insurance contributions passed to the Federal Tax Service (FTS). The Social Insurance Fund (FSS) now controls only contributions for insurance against occupational diseases and accidents, that is, for injuries. In particular, the requirement was retained for the necessary annual confirmation by organizations of their main type of activity (ATS), which implies that in 2017, it is also necessary to verify ATS.
Where to get confirmation of the main activity? This is a common question.
It must be remembered that the rate of insurance premium for injuries depends directly on the ATS of entrepreneurs and organizations. The insurance rate is higher, the more dangerous the activity on the part of labor protection.
Who needs to verify the type of activity in 2017?
First, it is necessary to clarify which individual entrepreneurs and organizations should verify the type of their business, which is considered the main one, in the Social Insurance Fund.
What is a certificate confirming the main type of economic activity? About it below.
The organization
All organizations, without exception, that were registered in 2016, as well as earlier, must confirm ATS. This also applies to organizations that did not have any income in 2016, and those that conducted a single type of activity.
If the organization was registered in 2017, then it is not necessary to verify the main activity. For the new company, injuries will be paid at the rate depending on the ATS, which was declared as the main one in the USRLE during the registration of the organization.
Where to hand over the confirmation of the main activity, we will understand below.
Individual entrepreneur
Every year, an individual entrepreneur is not obliged to verify his rate of injury. An individual entrepreneur chooses ATS only once during registration, and then the selected type is credited to the Unified State Register of Enterprises, and the supervisors from the Social Insurance Fund use it to determine the contribution rate for the entrepreneur from diseases related to the profession and accidents. Each year, this type of activity is not confirmed, as directly stated in the tenth paragraph of the Rules, which are approved by the Government Decree. This suggests that individual entrepreneurs need not worry about this procedure. Help-confirmation of the main type of economic activity they do not need.
It must be remembered that in 2017, the entrepreneur, as before, must pay injuries from the salaries of employees who work under an employment contract. However, at the conclusion, for example, with an engineer, of a civil law contract, injuries are paid only when this obligation is specified by the parties in the contract. If an individual entrepreneur does not have employees, then he pays injuries for himself only voluntarily in the Social Insurance Fund. Remote confirmation of activities has now become possible.
In the event of a change by an individual entrepreneur on his own initiative of the Department of Internal Affairs in the USRIP, a new rate is set for him on contributions for injuries corresponding to a new risk class. Then it will be better for the entrepreneur to confirm the new core activity for 2017, since the new rate may be less than the previous one.The Social Insurance Fund will not take into account the changes on its own, but will leave the maximum rate.
Where to submit confirmation of the main activity and in what time frame?
Dates in 2017 for verification by enterprises of the type of activity
ATS verification in 2017 by organizations should be done no later than April 15, 2017. But the 15th day fell on Saturday, a day off at the departments of the Social Insurance Fund.
It is worth noting that the postponement of the deadline for the delivery of ATS verification is not provided for on a business day if it falls on a non-working holiday or day off. And therefore, on the 17th day, on Monday, the deadline was not postponed, according to many experts of the Social Insurance Fund divisions.
When and how to confirm the main activity? This question interests many.
But it is worth noting that some lawyers consider the verification of the internal affairs department on April 17, 2017 to be lawful and not a violation of the deadline, referring to article 193 of the Civil Code of the Russian Federation, which establishes the rules for postponing deadlines from days off to working days. Guided by this article, it is possible to consider the delivery of documents to the Social Insurance Fund on April 17 as the timely fulfillment of the responsibilities for confirming ATS.
Employees of the Social Insurance Fund, field supervisors often may not agree with the postponement of the ATS verification deadline on 04/17/2017. In this case, the organization will be forced to defend its position in court. However, it is better for enterprises not to take risks and submit all the necessary documents before April 15. Then they will be able to avoid any disputes in the FSS, and will no longer be wondering where to submit confirmation of the main activity.
Step-by-step instructions for verifying the type of activity
Below is a step-by-step instruction on the order in which the main activity in 2017 should be verified. In this instruction, you can also find samples of documents necessary for collecting.
Definition of activity
The ATS of an individual entrepreneur or organization should be determined based on the results of 2016. Therefore, the income of each type of activity from the sale of products (services or works) for 2016 should be calculated. Next, the proportion of all types of activities from the total income of products sold is determined.
The main activity will be considered the activity with the largest specific gravity for 2017. But it must be borne in mind that there may be cases when several types of activities will have an identical specific weight at the end of 2016. In this case, the main activity will be considered the one that corresponds to a higher level of professional risk.
The organization that is engaged in the only type of activity in 2016 will be the main one, and this will not depend on the indicated types in the Unified State Register of Legal Entities at the time of registration of an AO or LLC. You can give an example of how to calculate the ATS of an enterprise in 2016. A certificate confirming the main type of economic activity is filled out quite simply.
Example
Some joint-stock company applied “simplification”. The company was engaged in 2016 with retail and wholesale of food products. According to accounting, the company earned a total of 10 million rubles in 2016, which includes 4.5 million from retail and 5.5 million from wholesale. Accounting organization calculated the share of sales of each type of business. The share of wholesale trade is 55% (5,500,000 rubles / 10,000,000 rubles × 100%), retail 45% (4,500,000 rubles / 10,000,000 rubles × 100%). From which we can conclude that the ATS of the enterprise is wholesale trade, since its specific gravity is greater.
Prepare documents
Where to submit confirmation of the main activity (documents) is known.
The above calculations will help to generate documents that must be submitted to the territorial office of the Social Insurance Fund for a period of April 15, 2017, or rather:
- application for ATS verification;
- help-verification ATS.
Verification Verification Sample
Including, it will be necessary to prepare an explanatory note for the balance sheet for 2016, if the company is not a small company. A copy can be issued in any form - text or table. However, if the company belongs to small enterprises, a copy does not need to be provided. A certificate confirming the main type of economic activity (sample) is presented below.
Sample application for ATS verification
An application for verification of ATS must be completed in accordance with the form, which is defined in Appendix No. 1 to the Procedure. The new application form has not been approved, and therefore it is necessary to apply the above form. A sample application that must be submitted to the Social Insurance Fund before 04/15/2017 for review is given below.
Submit documents to the FSS
Here is the answer to the question of how and where to submit documents to confirm the type of activity.
All documents that have been prepared are submitted by April 15 to units of the Social Insurance Fund. They must be submitted in paper form by mail or in person. Including in 2017, documents can be transmitted electronically on the government services portal. To do this, you should familiarize yourself with the information provided on the website of the Social Insurance Fund.
To submit documents electronically using the public services portal, an organization must have an electronic signature on USB or other physical media. You can get it at a certification center accredited by the RF Ministry of Communications. In addition, on the computer from which documents will be sent, you need to install a cryptographic service program.
How to confirm the main activity in the FSS is now more clear.
Get a FSS Solution
Documents sent to a division of the Social Insurance Fund before 04/15/2017 will serve to assign an injury rate for 2017, of which the applicant will be notified within two weeks from the date they were submitted. And this means that until the end of April 2017, when sending a document in electronic form, a notification of the assigned rate for 2017 will be available in your personal account.
When and how to confirm the main activity, you can also find out there.
Until a notification from the Social Insurance Fund about the established tariff for 2017 has been received, payments for injuries are calculated at the rate applicable in 2016. If the Social Insurance Fund establishes an increased level of professional risk for 2017, it will be necessary to recalculate payments for 2017 at a new rate and pay the arrears without fines and penalties. However, if the rate is lower, an overpayment will appear, which can be credited to the account of subsequent payments or simply returned. To do this, it will be necessary to provide updated calculations for the 1st quarter of 2017. Here is how the main type of activity is confirmed in the FSS.
In case of failure to submit documents for 2017
If the organization fails to submit documents on ATS before 04/15/2017 to the Social Insurance Fund, the latter will determine the main activity of the insurer independently for 2017.
And if the ATS is not confirmed, then the Social Insurance Fund from 2017 officially has the right to assign the highest risk class to the USRLE of all OKVED codes. This right is now officially assigned to the Social Insurance Fund due to the entry into force of Government Decree No. 551. It should be noted that the FSS did this until 2017, which caused a lot of litigation. The court considered that the fund did not have the right to personally select the most risky activities out of all those indicated in the register. The judges agree that the Social Insurance Fund is obliged to take into account only the activities that the company was engaged in the previous year.
If it is still not clear where to take the certificate confirming the main type of activity, you need to read this article again. From 2017, this approach will no longer be applied. If until 04/15/2017documents confirming ATS will not be handed over, the rate on payments for injuries by the fund will be increased to the maximum possible from the Unified State Register of Legal Entities. And it will no longer be important whether the enterprise is actually conducting this activity. Including will not bring results and appeal to the court. Separate fines for non-confirmation of the main type of economic activity are not provided, as well as separate fines for failure to submit documents to the Social Insurance Fund before 04/15/2017.
Conclusion
The ATS of each individual unit, the location of which is the place where the company is registered, is confirmed and determined in 2017 in the same way. It is considered an independent unit allocated by the organization to a separate classification unit, with respect to which the following conditions are fulfilled simultaneously:
- the unit accrues payments to employees on their own;
- the unit has opened an account in the bank (bank account);
- The division is on a separate balance sheet.
We have examined in detail where to hand over the confirmation of the main activity. St. Petersburg and Moscow are leaders in the number of reporting organizations.