Sample application for confirmation of the main type of activity for 2021 and 2021

Confirmation of the main type of activity in 2021 is mandatory for all policyholders. Budget institutions are no exception. The document is necessary to determine the rate of insurance premiums in terms of insurance coverage against accidents and occupational diseases.

Although the administration of insurance premiums has been transferred to the Federal Tax Service (Chapter 34 of the Tax Code of the Russian Federation), these contributions are still controlled by the FSS (Law No. 125-FZ of July 24, 1998). The deadline for submitting an application for confirmation of the main type of activity is until April 15 of the current year.

That is, you will need to confirm the type of economic activity for 2021 no later than April 15, 2019.

How and where to submit confirmation of the main type of activity

Confirmation of the type of economic activity must be provided to the territorial office of the Social Insurance Fund at the location of the budget organization or branch. There are two acceptable delivery options: on paper or electronically. Paper documentation should be brought in person to the Social Insurance office or submitted through an official representative (by proxy).

In 2021, most public sector companies have problems providing paper reporting. FSS employees simply refused to accept documents, demanding to report electronically through the official Gosuslugi website or other services (registration required). This situation is illegal, but not many people decided to go into conflict.

Source of information about assigned codes when contacting Rosstat authorities

Data on OKVED, despite the storage of accounting information in the registers of the Federal Tax Service, is distributed by statistical authorities. When contacted by a representative of the enterprise, the territorial body will provide a letter about the specified types of activities relevant at the time of application. The basis for issuing information is a written statement of the person.

The document is issued to the legal representative of a legal entity or individual entrepreneur with a power of attorney. The head of an organization or an individual entrepreneur can apply without a power of attorney. Until 2021, data was presented on paper in the form of a letter with the seal of an official body. Today, data obtained through the website of the statistical agency is available. A person who has registration data about an enterprise has the opportunity to obtain current OKVED data of the organization in electronic form.

How to confirm the main type of activity in the Social Insurance Fund

All payers of injury contributions are required to fill out the following documents:

application form for confirmation of the main type of economic activity;
certificate form confirming the main type of economic activity.

Application forms and certificates confirming the type of economic activity are determined by Order of the Ministry of Health and Social Development of the Russian Federation dated January 31, 2006 No. 55 (last amended January 25, 2017).

Insurers have the right to independently determine the rate of premiums for injuries, as well as determine the size of the discount, depending on the risk class according to OKVED.

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 EDI systems - “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 separate digital signature key.

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 corresponding consequences.

Who can qualify for reduced rates?

Type of organization	Conditions
Public organizations of disabled people	At least 80% of all payments to individuals are due to disabled people or their legal representatives
Organizations whose authorized capital is formed from contributions from public organizations of disabled people (100%)	At least 50% of the average number of employees are disabled, and at least 25% of all payments are due to disabled people
Institutions created to achieve socially significant areas (goals) for people with disabilities	For cultural, medical and recreational, physical education and sports, scientific, information and other social purposes, as well as providing legal and other assistance to people with disabilities, disabled children and their parents. Additional condition: only public organizations of disabled people can be the sole owners
All government organizations	Payments to disabled people (1, 2 or 3 groups)

If the institution does not provide an application and a certificate confirming the main type of economic activity to the Social Insurance Fund, there will be no punishment. The law does not provide for administrative liability for this violation. But for such policyholders, Social Insurance will set maximum rates that cannot be reduced throughout the year.

Responsibility of the enterprise for the use of undeclared OKVED

In the process of conducting business, enterprises often do not monitor the relevance of OKVED data entered into the register. The enterprise must report changes in OKVED codes within three days (Clause 5, Article 5 of the Federal Law dated 08.08.2001 No. 129-FZ). In some cases, organizations or individual entrepreneurs do not attach importance to making changes to the registry.

The provisions of Article 49 of the Civil Code of the Russian Federation establish the legal capacity of a legal entity. Organizations have the right to engage in all permitted types of business. Restrictions apply only in cases where the activity uses licensing, participation in an SRO or certain types of admission for types of work by a self-regulatory organization.

The legislation provides for administrative penalties for enterprises for violations consisting of failure to provide data or submission of unreliable or knowingly false information. Sanctions are provided for in Art. 14.25 Code of Administrative Offences.

Characteristics of the violation	Article of the Administrative Code	Sanction form
Late submission by organizations or individual entrepreneurs of information required by law to the registration authority	clause 3 art. 14.25 Code of Administrative Offenses	The Code of Administrative Offenses provides for a warning or a fine of 5 thousand rubles. The fine is imposed on officials (director of the organization or individual entrepreneur)
Failure to provide information or submission of false data about an organization or individual entrepreneur to the registration authority	clause 4 art. 14.25 Code of Administrative Offenses	A fine of 5 to 10 thousand rubles imposed on officials
Repeated failure to provide data or submission of knowingly false information that does not fall under the provisions of the Criminal Code of the Russian Federation	clause 5 art. 14.25 Code of Administrative Offenses	Disqualification of officials for a period of 1 to 3 years

The peculiarity of presenting a protocol on an administrative offense is the limited period for imposing a sanction. If an administrative penalty for which information on OKVED was not provided is imposed after 2 months, the sanctions are not eligible. The period is calculated from the date of the violation.

Step-by-step filling instructions for state employees

First, determine the type of economic activity. Why is this necessary? Often, budgetary institutions operate according to several types of OKVED. For example, preschool and general education in one organization (school-kindergarten). To determine the code to report on, you need to determine the specific weight for each type of OKVED.

We determine the type using the formula:

For example, the Bell elementary school-kindergarten. Income for 2021 according to the OKVED type "Preschool education" - 10,000 rubles, according to the OKVED type "Primary education" - 21,000 rubles. Income according to the OKVED type “Supervision and care” (type of paid services) - 4,000 rubles. Total income - 35,000 rubles.

Share by type of economic activity “Preschool education”: 10,000 / 35,000 × 100% = 28.5%.

Share by type of economic activity “Primary education”: 21,000 / 35,000 × 100% = 60%.

Share by type “Childcare and supervision”: 4000 / 35,000 × 100% = 11.5%.

Consequently, the main type of activity for the budgetary institution elementary school-kindergarten “Bell” is “General education”. Let's move on to filling out the certificate.

How to fill out a certificate confirming the main type of activity

To fill out the certificate, information is taken from the documents:

Extract from the Unified State Register of Legal Entities.
Report on the average number of employees for the previous calendar year.
Annual accounting reports for the previous period, namely an explanatory note (copy), which indicates the distribution of income by type of OKVED. Or use OKUD forms 0503737, agreement on the provision of subsidies (for municipal assignments and other purposes), tax reporting.

We put the date - no later than the deadline for submission.

Using up-to-date activity code data

OKVED is important for partnerships when concluding contracts, for licensing, opening a bank account and using special taxation systems. Information is provided when conducting foreign economic activity and passing through customs.

Government agencies use codes to create complete institutional registry information. When participating in a tender for a government order, an enterprise must have an activity code corresponding to the request.

The need to use OKVED	Description	Peculiarities
Obtaining a tax deduction for VAT by an enterprise	When checking the eligibility of a deduction, the Federal Tax Service pays attention to the presence of OKVED, which allows you to conduct activities subject to VAT	If a VAT deduction (refund) is refused, the actions of the tax authorities can be challenged by a court decision
Application of a special taxation regime for UTII	When using UTII it is necessary to declare the activities falling under the regime	The Federal Tax Service may refuse to register an enterprise as a UTII payer
Use of Unified Agricultural Tax	The use of Unified Agricultural Tax is possible if the appropriate codes are indicated in OKVED	Enterprises engaged in the production of agricultural products can apply the Unified Agricultural Tax

Most of the problematic issues related to the refusal of the Federal Tax Service to provide professional deductions, VAT refunds, and the application of special regimes are resolved through judicial proceedings. There are positive court decisions on taxpayers' claims, based on the position of the absence of a requirement in the Tax Code of the Russian Federation on the need to comply with the activities and the specified codes.

How to fill out an application

The algorithm is simple:

We indicate the date of the application.
We write down the name of the territorial branch of the Social Insurance Fund.
The name of the organization, its registration number and subordination code. The code for the application can be found in the FSS.
We indicate that the institution is state (municipal).
We register the year for which the share of income was calculated according to OKVED.
We indicate in the application the code of the type of main economic activity according to the certificate.
We indicate the accompanying documents and the number of sheets.

Don’t forget to check which OKVED codes you indicated in the certificate and application. In 2021, a new classifier is in effect, approved by Order of Rosstandart dated January 31, 2014 No. 14-st (as amended on July 10, 2018). It is unacceptable to indicate old codes in a certificate and application for confirmation of the main type of economic activity.

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, 2021. At the same time, no transfers of dates due to them falling on rest days or holidays are provided. This deadline in 2021 does not fall on a weekend, so the deadline for submitting a confirmation certificate next year will also be April 15, 2019.