Confirmation of the main type of activity, filling out procedure. How to determine the main type of activity for the Social Insurance Fund? How to determine a specific okved code

To decide at what rate to charge “injury” contributions in 2019, you need to determine which class professional risk your organization applies. The relationship between contribution rates and classes can be found in Federal Law No. 179-FZ dated December 22, 2005. Thus, the first class of professional risk provides for the application of a tariff of 0.2%, and the maximum tariff of 8.5% is paid if the risk class is XXXII, i.e. the highest. How do you find out what your occupational risk class is? To do this, you need to compare the OKVED2 code for your main type of activity with occupational risk classes. Classification of species economic activity by occupational risk classes is contained in the Appendix to the Order of the Ministry of Labor dated December 30, 2016 No. 851n. The tariff for “unfortunate” contributions is confirmed by the FSS. We will tell you what needs to be done for this and when you can do without confirmation in our consultation.

FSS: confirmation of type of activity 2019

The Social Insurance Fund approves your contribution rate “for injuries”, based on data about your main type of activity. The main type of economic activity is considered to be the one that, based on the results of the previous year, has the largest share in the total volume of products produced and services provided (clause 9 of the Rules, approved by Government Resolution No. 713 of December 1, 2005).

To confirm the main activity in territorial body FSS, where the policyholder is registered, on paper or in electronic form The following set of documents is submitted ():

• application for confirmation of the main type of economic activity;
• certificate confirming the main type of economic activity;
• a copy of the explanatory note to the balance sheet for the previous year (except for insurers - small businesses).

To confirm the type of activity in the Social Insurance Fund in 2019, the application form is the same as in 2018.

Application form for confirmation of the main type of activity:

Form of certificate confirming the main type of economic activity 2019:

Certificate confirming the main type of activity:

We are waiting for a response from the FSS

The FSS department, which received the above documents from you, must notify you within 2 weeks of what insurance rate is set for you for 2019 (clause 4 of the Procedure, approved by Order of the Ministry of Health and Social Development dated January 31, 2006 No. 55). It will be applied from 01/01/2019. And until a notification from the Social Insurance Fund is received, you need to apply last year’s insurance premium rate (clause 11 of the Procedure, approved by Order of the Ministry of Health and Social Development dated January 31, 2006 No. 55). Of course, if the new tariff for 2019 turns out to be higher than that applied since the beginning of the year, the “unfortunate” contributions will have to be recalculated.

If in 2018 you carried out several types of activities, and their shares at the end of the year were the same, the Social Insurance Fund will assign you the highest risk class of these types of activities (clause 2, paragraph 2 of the Procedure, approved by Order of the Ministry of Health and Social Development dated January 31, 2006 No. 55) .

Deadlines for confirmation of the main type of activity in the Social Insurance Fund in 2019

To confirm the main type of activity for 2019, documents must be submitted to the Social Insurance Fund no later than April 15, 2019 (clause 3 of the Procedure, approved by Order of the Ministry of Health and Social Development dated January 31, 2006 No. 55). This day falls on Monday. Therefore, questions about postponing the deadline to a later working day do not arise.

What happens if the type of activity is not confirmed?

If you do not send documents to the Social Insurance Fund within the established time frame, the tariff will still be set for you. It will correspond to one of the types of activities that you entered into the Unified State Register of Legal Entities and have the highest professional risk class. The actual conduct of such activities will no longer matter (clause 13 of Government Decree No. 713 of December 1, 2005).

With this option of tariff approval, a notification from the Social Insurance Fund will be sent to you by 05/01/2019 (clause 5 of the Procedure, approved by Order of the Ministry of Health and Social Development dated 01/31/2006 No. 55).

There is no responsibility for failure to confirm the main type of activity in the Social Insurance Fund. Therefore, an organization that has the highest professional risk class of all types of activities listed in the Unified State Register of Legal Entities, and does not exceed the class for the main type of activity, may not prepare documents for the Social Insurance Fund. After all, regardless of whether such an organization submits documents to confirm the tariff to the Social Insurance Fund or not, the tariff will be set to it the same.

Who is required to submit OKVED confirmation to the FSS

Insurance premiums related to workplace/industrial injuries are paid by all employers who employ personnel. These are legal entities and individual entrepreneurs. The size of such contributions depends on the degree of profit provision and the wage fund.

Legal entities-insurers are obliged to take care of the timely submission of confirmation of the main type of activity. According to clause 11 of the Rules, approved. By Decree of the Government of the Russian Federation dated December 1, 2005 No. 713 (hereinafter referred to as the Rules), confirmation of the main type of activity is presented annually within strictly specified periods.

At the same time, individual entrepreneurs with hired personnel should not worry about confirming the main type of activity - for them, the tariff for insurance premiums is determined for one type specified in the Unified State Register of Individual Entrepreneurs (clause 10 of the Rules). State institutions, for the functioning of which funds from the municipal or state budget are spent, pay insurance premiums for injuries at the lowest rate, since, according to clause 15 of the Rules, their business activities are equated to the 1st risk class.

If insurance companies were established in the current year, then they do not have to submit confirmation to the Social Insurance Fund in accordance with clause 6 of the Procedure, approved. by order of the Ministry of Health and Social Development of the Russian Federation dated January 31, 2006 No. 55 (hereinafter referred to as the Procedure).

How to submit confirmation to the social insurance fund

An application for confirmation of the main type of economic activity can be submitted in two ways:

• on paper (by mail or courier);
• V electronic form(documents are signed with digital signature).

Along with the application, the policyholder submits a confirmation certificate in which the share of revenue for each type of business activity for the previous year is calculated, and representatives of large and medium-sized businesses also represent explanatory note to the balance sheet (clause 3 of the Procedure).

Documents are submitted to the local branch of the fund at the place of state registration of the business. In this case, take into account the following nuances:

• if chosen electronic method submitting documents, then check whether your insurer’s technical department has such a technical capability;
• If a representative (not the head of the company) submits documents, then a power of attorney must be issued for him.

The main types of business activities of the units of the insurer, which are classified as separate units, must be confirmed annually directly by the parent organizations. If the policyholder has such divisions that meet the criteria in accordance with clause 7 of the Procedure, then the package of documents must also include an application for the division of the OP into independent units.

Don't know your rights?

How is the main type of business activity determined?

If businessmen carry out more than one type of business activity, then the size of the tariff is determined by one of them - the main one. To determine which of them is the main one, calculate the revenue for the previous year in accordance with clause 9 of the Rules and calculate the share of each of them. Such calculations are reproduced in a certificate submitted along with an application for confirmation of OKVED to the FSS.

If the policyholder carried out several types of business activities with the same share, then for the purpose of determining the tariff the main one is taken to be the one that has the highest pro-free class (clause 14 of the Rules). For NPOs, the main type of activity is considered to be the one that employs the most employees (paragraph 2, paragraph 9 of the Rules).

What are the deadlines for confirming the type of activity in 2018?

For submitting confirmation of the type of activity to the Social Insurance Fund, the deadlines in 2018 were slightly shifted. According to clause 3 of the Procedure, policyholders must annually confirm the main type of activity before April 15. In 2018, this day falls on Sunday. IN regulations regarding insurance premiums, the concept of what to do with reporting if the deadline for submitting it falls on a weekend/holiday has not been introduced.

In 2017, the FSS moved the deadline to April 17 - for this purpose, a letter dated 02/08/2017 No. 02-09-11/16-07-2827 was issued. In 2018, the issue of extending the deadline was not raised. To play it safe, it is better to submit reporting information in advance - on the last working day before the deadline (in 2018 this is April 13). In this case, information can be submitted starting in January - when the final data on activities for the previous year is already available.

According to clause 4 of the Procedure, the insurer agrees on the premium rate for the policyholder within two weeks from the date of receipt of the above documentation. In this case, the decision to approve a separate subdivision (SU) as an independent classification unit is made within 27 days (clause 9 of the Procedure). Therefore, the approval of the tariff for the policyholder’s OP is delayed for this period, because after the decision is made, the FSS territorial agency notifies about the tariffs also within two weeks.

Until the submission of documentation confirming the main type of business activity, the policyholder pays insurance premiums at last year’s rate (clause 11 of the Procedure).

If you do not submit an application for confirmation of the main type of economic activity

If the policyholder does not submit confirmation within the allotted time, the insurer independently establishes the pro-free insurance class. He does this in accordance with clause 13 of the Rules like this:

• receives information from the tax office about all types of activities registered by the policyholder;
• for each determines the class of profrisk in accordance with the classifier, approved. by order of the Ministry of Labor of Russia dated December 30, 2016 No. 851n;
• chooses the activity with the highest risk - this type will be considered the main one by the insurer for the purpose of determining the rate of insurance premiums for injuries (clause 10 of the Rules).

Failure of the policyholder to submit documents to reporting year does not entail the imposition of sanctions, but he will not be able to appeal the assignment of the FSS tariff during this year.

If the policyholder has only one type of activity, then he does not need to submit an annual confirmation to the Social Insurance Fund. If the policyholder has not carried out activities for some time and has several types of insurance, then he should still submit the appropriate confirmation to the Social Insurance Fund before April 15. After all, by the end of the year he may start working again, and then he will be forced to pay premiums at the rates set by the insurer.

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In order to pay insurance premiums for injuries at a fair rate, it is necessary to submit a package of documents confirming the main type of business activity to the FSS technical department by April 15. If this is not done, the insurer will determine the tariff for the type of activity with the highest degree of pro-frisa among those listed in the Unified State Register for the policyholder.

The passage by an organization or business entity of the procedure for confirming the main type of activity and determining the rate of insurance premiums is accompanied by the submission of documents to the Social Insurance Fund. These will include a certificate confirming the main type of economic activity .

An example of filling out a certificate confirming the main type of activity:

• The confirmation certificate form can be downloaded from
• The form for filling out an application to the FSS can be downloaded from.

The process of paying insurance premiums is accompanied by the use of an interest rate to determine the amount of the insurance premium. Although the main contributions came under the jurisdiction of the Federal Tax Service, contributions for injuries remained in the hands of the FSS, they have some features:

• The amount of the contribution depends on the applicable percentage rate specific to a particular activity.
• The interest rate is directly dependent on the risk class of the occupation.
• The choice of rate is carried out at the Social Insurance Fund level in the process of reviewing a package of documents that confirm the main type of activity.

Confirmation by type of activity occurs so that an entrepreneur or organization can receive an insurance premium rate corresponding to this type, on the basis of which it will be calculated and paid.

The confirmation procedure gives the FSS authorities an idea of ​​what types of activities are the main ones among entrepreneurs, and also allows them to control the process of calculating contributions by controlling interest rates. The procedure also allows you to promptly learn about changes in the type of activity of business entities.

The essence of the procedure

The process of confirming the type of activity for 2016 is accompanied by the formation of a documentary package from the business entity. The package is formed from:

• (only large objects do this).
• Certificates confirming the main type of economic activity.

Documents are drawn up in accordance with general requirements filling out documents government purposes, that is, they can be printed on a computer or written by hand on a special form with a black or blue ballpoint pen without corrections or blots.

The package can be formed in paper form. In this case, you can send it to the FSS by mail using a registered letter or take it yourself. The second form of processing a package of documents is electronic form. In this case, it is possible to place data using the portal public services if the business entity has an enhanced electronic signature.

Before filling out a certificate confirming the main type of activity, the entrepreneur needs to decide which type is the main one. This will be the type of activity that can bring maximum income to the business entity.

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

The form of a certificate confirming the main type of economic activity has a characteristic structure. It is necessary to indicate the distribution of income according to the different types used, and then select the main one - the contribution rate will be determined based on it, and, first, the risk class.

General data on the business entity is also indicated, including TIN, full name of the manager, chief accountant, affiliation with the Social Insurance Fund, etc.

It is worth considering that the preparation of documents for confirmation has not changed since last year, which means that entrepreneurs and accountants can safely use last year’s documents as samples. Submission must be made before the 15th day of the month following the first quarter of the year.

Familiarization with examples of filling out a certificate confirming the main type of economic activity will allow even a novice entrepreneur to complete the document in a timely and correct manner. By the way, private entrepreneurs submit a confirmation package only in case of a change in type; they do not need annual confirmation.

Another example of filling out an application:

Watch the video about confirming the main type of activity in the Social Insurance Fund:

Who serves?

All organizations representing small, medium and large businesses submit supporting documentary packages annually, entrepreneurs who have changed their main activity, business facilities, undergoing registration in the new year.

The confirmation procedure involves receiving a response from the FSS authorities. It is sent within two weeks from the date of submission of the package or provided electronically.

The legislation does not provide for fines for failure to provide documents on time, but a late entrepreneur must be prepared for the fact that the rate applied to him will be the maximum, and accordingly, the amount of the contribution will also be large.

So, a certificate confirming the main type of activity is an important element of the package of documents for confirmation, which is mandatory to be submitted by the business entity.

In the new year 2017 There will be changes in the work of the FSS. Now, before submitting to the Social Insurance Fund, confirmation of the main type of activity (OVD) must be filled out on a new form

Organizations/companies must submit annual documents for the past year confirming the ATS no later than April 15.

Let's take a closer look at the innovations when submitting information about confirmation of ATS to the FSS in 2017. Evidence of activity should be explained. Now employers will not be able to independently choose the rates for contributions due to injury, because this is what the foundation is meant to establish. 32 types of insurance premium rates are charged from 0.2 to 8.5%.

When registering with the Social Insurance Fund, a specific tariff is established, which is directly related to the type of activity and class of PR. The tariff is set for all organizations/companies/individual entrepreneurs.

For several types of OKVED activities, taking into account the PR class, FSS specialists select the highest tariff.

The classification of types of economic activity, divided into classes of economic activity, was approved by order of the Ministry of Labor of the Russian Federation dated December 25, 2012. No. 625n (hereinafter referred to as Classification of Activities). The notification indicates the tariff for the current year, which cannot be changed during the period of annual activity, and is carried out on the basis of the annual reporting of 2016.

The internal affairs department is determined on the basis of Form No. 2 (“Report on Financial Results”).

The share of income received from each type of activity is calculated based on the total volume of data on sales income presented in the accounting records, using the following formula:

Determining the largest share of income will be determined by the ATS.

Based on the Classification of Activities, you can find out the class of ATS PR.

If the same share of income is received from several types of activities, then the fund sets a tariff for the type of activity in which the largest class of PR is present. Based on such calculations, it is possible to determine the tariff that the Social Insurance Fund will set for 2017. Tariffication of all 32 classes of professional risk is shown in Article No. 1 of Federal Law No. 179 of December 22, 2005.

The first class of PR is established by contributions at a tariff of 0.2% and is intended for wholesale and retail. A tariff of 0.8% is already the seventh class of PR.

Confirmation of the type of activity in the Social Insurance Fund in 2017. it will go like this.

The document forms that were filled out in 2016 remain the same. The procedure for confirming the ATS and a sample document form has been approved by the Ministry of Health and social development RF dated January 31, 2006 No. 55 (hereinafter referred to as the Confirmation Procedure).

application form for confirmation of ATS in the FSS 2017;

certificate form regarding confirmation of ATS in the FSS 2017.

Along with these documents, organizations that do not fall under the status of small enterprises also submit a copy of the accounting form for the past year. It should be remembered that organizations that belong to small businesses are described in paragraph 1, paragraph 4 of the article Federal Law dated July 24, 2007 No. 209.

This average number employees working at the enterprise, revenue from product sales and share legal entities V authorized capital. Based on this, most organizations/companies/firms using the simplified tax system are classified as small businesses.

Confirmation certificate (sample)

In the certificate confirming the ATS in the FSS 2017. indicates the calculation of shares of income for all types of activities based on information in accounting calculations.

The confirmation certificate records the ATS and the OKVED code corresponding to it. This is the only way to confirm OKVED in the FSS for 2017. After this, you should fill out an application for confirmation of ATS in the Russian Federation for 2017.

Sample application for confirmation of ATS

The application indicates the same OKVED code that is indicated in the certificate.

Within 2 weeks, a notification is issued about the tariff amount for the current year, based on the documents submitted to the Social Insurance Fund, taking into account the PR class for ATS. Taking into account the new tariff, it is possible to recalculate accrued contributions at the beginning of the year.

Entrepreneurs engaged in individual labor activity, do not have to confirm ATS. If the type of activity has been changed, then the change is made to a single state register IP (USRIP). To make changes, tax office an application is submitted in form No. P24001. The application shall indicate the planned activities. In this case, there is no need to notify the FSS. Tax service specialists themselves will notify the FSS.

The new tariff will begin at the beginning of next year.

In 2017, control over medical and pension insurance contributions passed to the Federal Tax Service (FTS). The Social Insurance Fund (SIF) now controls only contributions for insurance from occupational diseases and accidents, that is, injuries. Among other things, the requirement for the necessary annual confirmation by organizations of their main type of activity (ATS) was retained, which means that in 2017 it is also necessary to verify the ATS.

Where to submit confirmation of the main type of activity? This is a common question.

It must be remembered that the insurance premium rate for injuries depends directly on the ATS of entrepreneurs and organizations. The higher the insurance rate, the more dangerous the activity is from the labor safety point of view.

Who needs to verify the type of activity in 2017?

First, it is necessary to clarify which individual entrepreneurs and organizations must verify the type of their business that is considered the main one with the Social Insurance Fund.

What is a certificate confirming the main type of economic activity? More on this below.

Organizations

All organizations, without exception, that were registered in 2016, as well as earlier, must confirm the ATS. This also applies to organizations that did not have any income in 2016, and those that conducted a single type of activity.

If an organization was registered in 2017, then it does not need to verify its main activities. For a new company, contributions for injuries will be paid at a rate depending on the ATS, which was declared as the main one in the Unified State Register of Legal Entities when registering the organization.

Where to submit confirmation of the main type of activity, we will figure it out below.

Individual entrepreneur

An individual entrepreneur is not required to verify the injury rate he has established every year. An individual entrepreneur selects a police department only once during registration, and then the selected type is entered into the Unified State Register of Individual Entrepreneurs, and controllers from the Social Insurance Fund for it set the rate of contributions for the entrepreneur against occupation-related diseases and accidents. Every year this type of activity is not confirmed, as is directly stated in the tenth paragraph of the Rules, which are approved by the Government Resolution. This indicates that individual entrepreneurs do not need to worry about this procedure. They do not need a certificate confirming the main type of economic activity.

It must be remembered that in 2017, the entrepreneur, as before, must pay contributions for injuries from the salaries of employees who work on employment contract. However, when concluding, for example, with an engineer, a civil contract, contributions for injuries are paid only if this obligation is specified by the parties in the contract. If individual entrepreneur If there are no employees, then he pays contributions for injuries only voluntarily to the Social Insurance Fund. Remote confirmation of activities is now possible.

If an individual entrepreneur, on his own initiative, changes the ATS in the Unified State Register of Individual Entrepreneurs, a new rate for contributions for injuries is established, corresponding to the new risk class. Then it will be better for the entrepreneur to confirm the new main activity for 2017, since the new rate may be less than the previous one. The Social Insurance Fund will not independently take into account the changes, but will leave the maximum rate.

Where to submit confirmation of the main type of activity and within what time frame?

Deadlines in 2017 for verification by enterprises of the type of activity

Verification of internal affairs bodies in 2017 by organizations must be done no later than 04/15/2017. But the 15th fell on a Saturday, a day off for the divisions of the Social Insurance Fund.

It is worth noting that the deadline for submitting the ATS verification cannot be postponed to a working day if it falls on a non-working holiday or weekend. Therefore, the deadline was not moved to the 17th, Monday, as many specialists from the divisions of the Social Insurance Fund believe.

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 Department of Internal Affairs on April 17, 2017 to be legal and not a violation of the deadline, citing Article 193 of the Civil Code of the Russian Federation, which establishes the rules for transferring deadlines from weekends to working days. Guided by this article, we can consider the submission of documents to the Social Insurance Fund on April 17 as a timely fulfillment of duties to confirm the ATS.

Employees of the Social Insurance Fund and local inspectors may often disagree with the postponement of the deadline for verification of internal affairs bodies to 04/17/2017. In this case, the organization will be forced to defend its position in judicial procedure. However, it is better for enterprises not to take risks and that’s all necessary documents Submit by April 15th. Then they will be able to avoid any disputes in the Social Insurance Fund, and will no longer wonder where to submit confirmation of the main type of activity.

Step-by-step instructions for verifying the type of activity

Below is step by step instructions about the order in which the main activities should be verified in 2017. In this instruction you can also find samples of documents required for collection.

Determining the type of activity

It is necessary to determine the internal income of an individual entrepreneur or organization based on the results of 2016. Therefore, it is necessary to calculate the income of each type of activity from the sale of products (services or works) for 2016. Next, the share 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 share for 2017. But it must be borne in mind that there may be cases when several types of activities will have an identical share at the end of 2016. In this case, the activity that corresponds to more high level professional risk.

For an organization engaged in a single type of activity in 2016, this will be the main one, and this will in no way depend on the types indicated in the Unified State Register of Legal Entities at the time of registration of a JSC or LLC. You can give an example of how to calculate the internal income of an enterprise in 2016. A certificate confirming the main type of economic activity is filled out quite simply.

Example

Some joint stock company used a "simplification". The company was engaged in retail and wholesale sales of food products in 2016. According to accounting data, the company earned a total of 10 million rubles in 2016, which included 4.5 million from retail trade and 5.5 million from wholesale. The organization's accounting department 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 internal affairs department of an enterprise is wholesale, since its specific gravity is greater.

Prepare your documents

It is known where to submit confirmation of the main type of activity (documents).

The above calculations will help generate the documents that must be submitted to the territorial office of the Social Insurance Fund until April 15, 2017, or more precisely:

• application for ATS verification;
• ATS verification certificate.

Sample verification certificate

In particular, it will be necessary to prepare an explanatory note on the balance sheet for 2016, if the enterprise is not classified as a small one. The copy can be formatted in any form - text or table. However, if the company is a small business, you do not need to provide a copy. A certificate confirming the main type of economic activity (sample) is presented below.

Sample application for ATS verification

The application for ATS verification must be filled out in accordance with the form specified in Appendix No. 1 to the Procedure. New form the application was not approved, and therefore the above-mentioned form must be used. A sample application that must be submitted to the Social Insurance Fund by April 15, 2017 is given below for your review.

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 the divisions 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 a USB or other physical medium. It can be obtained from a certification center accredited by the Ministry of Communications of the Russian Federation. In addition, you need to install a cryptoprovider program on the computer from which documents will be sent.

How to confirm the main type of activity in the Social Insurance Fund is now more clear.

Get the FSS decision

Documents sent to the Social Insurance Fund department before April 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 provided. This means that until the end of April 2017. When sending a document electronically, notification of the assigned rate for 2017 will be available in your personal account.

You can also find out when and how to confirm your main activity there.

Until notification from the Social Insurance Fund about the established tariff for 2017 has been received, payments for injuries are calculated at the rate applied in 2016. If the Social Insurance Fund establishes for 2017 higher level professional risk, it will be necessary to recalculate payments for 2017 at a new rate and pay additional arrears without fines and penalties. However, if the rate is lower, an overpayment will appear, which can be counted against subsequent payments or simply returned. To do this, you will need to provide updated calculations for the 1st quarter of 2017. This is how confirmation of the main type of activity in the Social Insurance Fund takes place.

In case of failure to provide documents for 2017

If the organization fails to provide documents on internal affairs activities to the Social Insurance Fund by April 15, 2017, the latter will independently determine the main activities of the policyholder for 2017.

And if the ATS is not confirmed, then since 2017 the Social Insurance Fund officially has the right to assign the highest risk class in the Unified State Register of Legal Entities 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 Social Insurance Fund did this until 2017, which caused many lawsuits. The court believed that the fund does not have the right to personally select the most risky activity of all those listed in the Unified State Register of Legal Entities. The judges agree that the Social Insurance Fund is obliged to take into account only the activities that the enterprise was engaged in in the previous year.

If it is still unclear where to submit the certificate confirming the main type of activity, you need to read this article again. From 2017 this approach will no longer be used. If by 04/15/2017 the documents confirming the internal affairs are not submitted, the rate for 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 matter whether the enterprise actually conducts this activity. Also, going to court will not bring results. There are no separate fines for failure to confirm the main type of economic activity, just as there are no separate fines for failure to provide documents to the Social Insurance Fund by April 15, 2017.

Conclusion

The internal affairs department of each individual division, the location of which is the place where the enterprise is registered, is confirmed and determined in 2017 in a similar way. It is considered an independent division, allocated by the organization into a separate classification unit, in relation to which the following conditions are simultaneously met:

• the division accrues payments in favor of employees independently;
• the division has opened a bank account (current account);
• the division is on a separate balance sheet.

We have discussed in detail where to submit confirmation of your main type of activity. St. Petersburg and Moscow are leaders in the number of organizations reporting.