Each organization, before starting its business, is obliged to confirm its main economic activity, which it intends to engage in. Moreover, the deadlines for filing an application and confirming the main type of activity are regulated by law.

Important! It is from the assigned type of economic activity that the rate of the insurance premium “for injuries” depends. Thus, the more dangerous the type of activity from the point of view of labor protection of the FSS bodies, the higher the insurance rate and, accordingly, the payment of the insurance premium for accidents and occupational diseases.

Legal entities

The procedure for confirming the main type of activity in the FSS bodies must go through all organizations, without exception, that were registered in 2016 and earlier periods, even if there was no income received in 2016.

Organizations registered in 2017 are exempt from the mandatory requirement to confirm the main type of their activity, since the accrual of contributions “for injuries” will be carried out based on the main type of activity indicated in the application during the registration of the company itself.

Private entrepreneurs

Private entrepreneurs are exempted from annual confirmation of their main type of economic activity, since their main type of activity is selected during the registration of an individual entrepreneur, which is then entered into the USRIP and is always “visible” to FSS employees.

Please note that this right of Individual Entrepreneurs is enshrined in paragraph 10 of Regulation No. 713 of December 1, 2005.

Deadlines for confirming the main type of economic activity

An enterprise (only legal entities) must confirm its main activity by April 15 of each year. If this day falls on a "weekend", then this date is not shifted to the next business day. For example, in 2017, the deadline for submitting an application has shifted to April 14 (Friday):

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Where to start to confirm your type of activity in the FSS

Step 1. Determination of the main activity

The determination of the main type of activity is carried out in accordance with paragraph 11 of Regulation No. 713 of 01.12.2005, which provides for the summation of each type of activity for the past year. After that, it is determined from which type of activity the enterprise receives the greatest income.

The formula for calculating the main type of economic activity is as follows:

The main type of activity is recognized as the “type of activity” that brought the greatest specific income.

Step 2. Document preparation

Important! To determine the insurance premium rate "for injuries" in 2017, it is recommended to use the old OKVED codes. This clarification is set out in the Letter of the FSS of Russia dated February 8, 2017.

Based on the calculations obtained, it will be necessary to prepare:

  • confirmation certificate, which will clarify the relative main activity of the enterprise;
  • a statement that will confirm the main type of activity;
  • an explanatory note that will decipher the balance sheet for the past year. The design of the note is carried out in any form - either in text or in the form of a table:

Filling in the confirmation certificate is carried out in the form provided in Appendix No. 2 of Order No. 55 of January 31, 2006:

  • you can download the form of the certificate-confirmation form at this;
  • you can familiarize yourself with a sample of filling out the above certificate.

Completion of the relevant application is carried out in the form provided for in Appendix No. 1 of Order No. 55 of January 31, 2006:

  • you can download the application form at this;
  • You can familiarize yourself with a sample of filling out the above application.

Step 3. Submission of prepared documents to the FSS authorities

Prepared documents: a confirmation certificate and an application must be submitted to the FSS unit before April 15 of the corresponding year.

The above documents are provided:

  • in "paper" form in person or by mail;
  • in "electronic" form through the system of a single portal of public services. To provide these documents, an electronic signature is required.

Step 4. Obtaining a decision from the FSS authorities

Based on the documents received, the FSS division assigns the insurance premium rate “for injuries”.

Important! The notification of the applicant about the assigned tariff is carried out within two weeks, that is, until the end of the current month, that is, April of the corresponding year.

Prior to receiving notification of the assignment of a “new” tariff “for injuries”, the calculation of contributions is carried out at the rates applied earlier.

If the pro-risk class is set higher than previously applied, then it will be necessary to pay the accrued arrears, while the accrual of penalties and fines is not provided. If the pro-risk class is set lower than previously applied, then an overpayment is formed, which can be taken into account against future payments of this contribution.

Responsibility for not confirming the main activity

If the organization does not provide the above package of documents by April 15 of the corresponding year, then the FSS has the right to independently determine the main type of economic activity of the organization based on the codes specified in OKVED and the Unified State Register of Legal Entities. At the same time, the highest pro-risk class characteristic of this organization can be assigned.

Important! From 2017, it will be practically impossible to challenge the decision of the FSS to assign a pro-risk class in court.

Separate fines for not confirming the main type of activity are not provided for by law.

New form "Statement on confirmation of the main type of economic activity" officially approved by the document Order of the Ministry of Health and Social Development of the Russian Federation of January 31, 2006 N 55.

Learn more about applying the form:

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    ...). Documents required to confirm the main type of activity for the current year ..

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    Confirmation certificate, corresponds to the names of the types of economic activities carried out by these divisions and indicated in the application for separation ... and the types of economic activities of these divisions. To do this, the insured annually, simultaneously with the confirmation of the main type of economic activity, submits ...

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    The procedure for confirming the main type of economic activity for setting the insurance premium rate... insurance premium rates has changed, the procedure for confirming the main type of economic activity for setting the insurance premium rate has changed... - confirmation and application). To confirm OKVED in 2019, the following documents are required: an application for confirmation of the main type of activity, a confirmation certificate ...

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    What did the Taxpayer, knowing about the financial instability of the bank, undertake ... with the conclusions of the tax authority about the unjustified application by the Taxpayer ... O, dated 15.07.2003 No. 311-O, dated 22.01.2004 No. 8-O). Types of activity... submit documents to the fund to confirm the main type of economic activity; the fund must evaluate these ... evidence in court of the validity of the declared tariff, due to part ... of the tax reporting of counterparties indicates the incommensurability of tax reporting indicators ...

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    Art. 346.15 of the Tax Code of the Russian Federation. Confirmation of the main type of economic activity of the organization or individual entrepreneur specified in ... 1 of this article does not correspond to the declared one, such an organization or such an individual entrepreneur ... We are talking about the right to include in income from the main type of activity the amounts qualifying ... sounded like this : the legislation of the Russian Federation on insurance premiums does not establish a dependence ... .07.2016 No. 250-FZ “On Amending Certain Legislative ... with the adoption of the Federal Law“ On Amending Part One ...

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    Individual entrepreneurs were terminated at their request simultaneously with the termination of contracts ... results of economic activity due to the lack of managerial and technical personnel, own fixed assets ... specialized) - Having analyzed the documents submitted to confirm the acquisition by the Taxpayer of services from entrepreneurs ... , testifying on the application by the applicant of a scheme to conceal part of the income from the main type of its activity - the delivery ...

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    The need to obtain additional evidence to confirm the fact that the person being checked ... is carried out only if there is documentary evidence of such additional expenses of the employee, ... obtaining the conclusion of a specialized organization on the possibility of using the radio-electronic means declared by the telecom operator ... Payer of insurance premiums, the main type of economic activity which is an activity in the form of specialized construction works (...

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    The Tax Code of the Russian Federation, on the basis of a taxpayer's application, returns an excessive ... record of the termination of the activities of the merged legal entity, subject to documentary evidence ... Payers of insurance premiums whose main economic activity is television broadcasting ... a real estate object on the basis of its application copyright holder. State registration... for the first time you are filing a claim containing a claim for the allocation of a share of home ownership...

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In 2017, there were a lot of changes in the legislation. One of the landmarks can be considered the transfer of insurance premiums under the control of tax authorities from under the care of funds. Only contributions for injuries, which the social insurance fund continues to control, were not affected by such changes. The main procedure that accompanies the payment of contributions for injuries can be considered confirmation of the type of activity, the application for which is submitted in a certain form and within a certain time frame.

The FSS application form can be downloaded at.

A sample of filling out the application form for confirmation of the main type of economic activity can be seen in the image:

The payment of social security contributions is:

  • a mandatory procedure for organizations;
  • mandatory for private entrepreneurs with employees;
  • voluntary for entrepreneurs who do not have employees.

To pay a certain contribution for occupational diseases, you must first find out the interest rate specifically for this company and its type of activity. The size of the installment depends on the interest rate.

The rate is determined on the basis of the main activity of the enterprise and depends on the class of occupational risk. The class is determined on the basis of OKVED, which reflects the belonging of the activity to a special type. In order to find out the risk class and the rate, it is necessary to submit an application for confirmation of the type of activity.

If the documents are not submitted, then insurance premiums will have to be paid at maximum rates.

Watch a video about confirmation of the main activity in the FSS:

Who is applying?

In 2017, absolutely all organizations need to confirm the type of activity. This process is carried out by its responsible or trusted person. In order to correctly draw up an application, it is necessary to know OKVED for the main type of activity, on the basis of which the risk class of the profession is determined.

It is typical that an application for confirmation of the type of economic activity is required annually, even if there are no changes in the main type. If this document is not provided, then the calculations will be made not on the basis of last year's rate, but according to the risk class with the maximum contribution rate.

In 2016, the practice of the FSS was in effect, when the rate for payment was determined by the maximum of those types of activities that the organization has or used to have, but in 2017 this approach will not be applied.

Entrepreneurs who have hired employees pay for them in the Social Insurance Fund, if this is provided for by the agreement concluded between the parties when hiring. The rate applied is the one that was determined at the time of registration of the business, since individual entrepreneurs do not have the obligation to confirm their activities every year.

Individual entrepreneurs additionally submit applications if there is a change in the main type of activity, but not necessarily. It is simply important for the entrepreneur himself to carry out calculations at the new rate, if it turns out to be less than the previously used one.

Those entrepreneurs who pay contributions to the FSS for themselves on a voluntary basis also use the rate assigned at the time of registration.

What type of activity according to OKVED is considered the main one?

When registering an entrepreneurial object, you can specify a set of OKVED, according to which activities will be carried out immediately or in the future. But it is necessary to single out one main one, which will be indicated directly in the sample application for confirmation of the type of activity, and also on the basis of which the rate for contributions will be selected.

The main activity is the one that generates the most income. There are situations when the income is equal between several types, then for the selection of the rate they use the activity whose occupational risk class is higher. This practice applies to organizations and private entrepreneurship.

General meaning of the document

Considering the information above, we can conclude that the application is an important document that organizations submit annually to the FSS, affecting:

  • For the recognized main type of activity.
  • At the rate used to calculate contributions.
  • On the size of the contributions themselves.
  • On the legitimacy of the payment of contributions and their accrual.

This document contains basic information on the object of entrepreneurship, as well as on a certain type of work, which is recognized as the main one within its framework. This document is submitted to the FSS body by territorial affiliation, which is subordinate to the business facility.

So, an application for confirming the type of activity should be drawn up by each organization, as well as individual entrepreneurs who have the obligation to pay this type of insurance premium or perform this action on a voluntary basis. Organizations are required to apply annually.

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, the Federal Tax Service has taken medical and pension insurance contributions under its jurisdiction. Under the control of the FSS, only insurance against accidents that occurred during working hours and occupational diseases (“for injuries”) remained.

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 Health 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 December 1, 2005 No. 713 approved the Rules dividing the types of economic detail into classes of professional insurance risks.

To whom do the changes apply?

This procedure applies to all businessmen who opened their business in 2016 and earlier. Firms (organizations) conducting one type of activity, as well as those that did not receive 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 contributions for insurance "against injuries" according to the USRIP.

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 deductions for insurance in 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 small nuance

If, for any reason, the entrepreneur has changed the OVED, then the tariff should be set differently in accordance with the classification. 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 legislation, 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, the documents must be submitted to the FSS.

Another 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 Insurance 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 dated April 24, 2007 No. A12-14483 / 06.

FSS: confirmation of the type of activity

The whole procedure consists of several stages. Let's consider each of them in detail.

Stage one

We 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 for some types of activity the indicators 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 - certificates confirming the main type of activity in the FSS.

Organizations of medium and large businesses attach to these documents a copy of the explanatory note to the 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 OKVED codes fit into both old documents. This is indicated by the letter of the FSS dated the current year No. 02-09-11 / 16-07-2827.

Rules for filling out the form - reference

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.

This document is accepted in the fund in paper format and on electronic media. It consists of a header and a table.

In the "header" are entered: the date of compilation and information about the organization. Specifically: 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 activity confirmation form in the FSS, the following are indicated:

  • all 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, payers of the simplified tax system - from KUDiR);
  • share ratio of income in percentage terms relative to the total volume of goods sold (services rendered);
  • 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.

When drawing up an application for confirmation of the type of activity in the FSS, in Appendix 1, small businesses enter “1”, large ones “2”.

In Appendix 2, several lines are filled in automatically, from the information located 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 4-FSS for the last quarter of the previous year).

Columns 3, 4 and 6 are filled in manually according to the data from the organization's documents. 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, moreover, with the main type of activity that does not coincide with the OVED of the parent organization. These divisions 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:

  1. The portal "Gosuslug" will require an enhanced qualified electronic signature (on USB, or other physical media). Get a signature in any center accredited by the Ministry of Communications.
  2. On the computer from which the documents will go to the portal "Gosuslug", you must have a cryptographic provider program.
  3. An organization working with the State Services 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 it must be taken into account that before receiving a response from the FSS, the calculation of insurance premiums is carried out at last year's tariff. 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 penalty 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

An 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 at one of them, the Presidium of the Supreme Arbitration Court of Russia decided (07/05/2011 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 04/25/2014 and 02/12/2014 in cases number F05-3376/14 and number F05-90/2014 issued by the Federal Antimonopoly Service of the Moscow District; or dated 01/09/2014 in the case number A17-1572/2013 issued by the Federal Antimonopoly Service of the Volga-Vyatka District.

There are no penalties for non-confirmation of the main type of activity, as well as for failure to provide documents to the FSS.

An application for confirmation of the main type of economic activity is a document that is submitted annually to the FSS. Has the procedure for submitting an application and a confirmation certificate changed in 2019? What documents should be prepared and what responsibility awaits latecomers?

Confirmation of the main activity in 2019 is mandatory for all organizations. It must be sent to the territorial body of the FSS no later than April 15, 2019.

This is a certificate that confirms the occupation of the insured in order to establish the rate of insurance premiums for insurance against industrial accidents and occupational diseases. Although from January 01, 2017 the administration of insurance premiums was transferred to the Federal Tax Service, the contributions for injuries remained under the full control of the FSS of Russia.

Legislation

The procedure for confirming the main type of economic activity of the insured for compulsory social insurance against accidents at work and occupational diseases - a legal entity, as well as its divisions, was approved by order of the Ministry of Health and Social Development of the Russian Federation dated January 31, 2006 No. 55, as amended by order dated October 25, 2011 No. 1212n. In accordance with this document, all employers must send two documents to their territorial body of the FSS at the place of registration as an insurer:

  • statement confirming the main activity;
  • a certificate confirming the main type of economic activity, the form of which is contained in the annex to the order.

These forms can be submitted either on paper or in electronic format. In the second case, the documents must be certified by an enhanced qualified electronic signature of an authorized person, in accordance with the legislation of the Russian Federation.

All insurers are required to provide such information, with the exception of new legal entities established in 2018. New organizations do not need to submit these reports. There is no obligation to send information to the FSS for individual entrepreneurs. This is determined in Decree of the Government of the Russian Federation of December 1, 2005 No. 713. The need for information of this kind is due to the fact that the Social Insurance Fund determines the rate of insurance premiums for injuries precisely on the basis of the OKVED code indicated in the application. At the same time, by virtue of Federal Law No. 362 of December 14, 2015, all insurers have the opportunity to independently determine their risk class for insurance premiums, depending on OKVED. As for the question of where to submit confirmation of the main type of activity, this must be done precisely in the territorial body of the FSS in which the legal entity is registered as an insured. Separate divisions are subject to similar requirements.

At the same time, the policyholders themselves should be interested in submitting these documents, because they allow you to get the lowest possible injury insurance rate, and in some cases even a 40% discount. Companies that can count on such preferences are shown in the table:

The following are entitled to a discount:
Type of enterprise Conditions for reducing the tariff for injuries
Public organizations of the disabled

With the number of disabled people and their legal representatives, payments to whom make up at least 80% of all payments to individuals
Organizations whose authorized capital consists entirely of contributions from public organizations of the disabled With an average number of disabled people of at least 50%, and payments in their favor - at least 25% of the overall indicators of the organization
Organizations created to achieve socially significant goals Subject to the creation of an organization to achieve cultural, health-improving, physical culture and sports, scientific, informational and other social goals, as well as providing legal and other assistance to people with disabilities, children with disabilities and their parents, if the sole owners are public organizations of people with disabilities
All commercial and government organizations Payments to disabled people of I, II, III groups

The term for confirming the main type of activity in the FSS

It is necessary to submit an application and a certificate to confirm the main type of activity to the FSS before 04/15/2019.

How and where to submit documents to confirm the type of activity

An application and a confirmation certificate can be sent to the territorial body of the FSS at the place of registration on paper or in electronic format. In paper form, documents can be submitted personally or through a representative directly to the FSS authority, as well as send documents by mail. You can send an electronic confirmation using the public services website. To do this, you need to have an electronic digital signature (EDS) and pre-register your organization in the personal account of a legal entity on the portal. There is no such possibility directly on the website of the FSS of Russia. Moreover, some departments do not have the ability to accept electronic documents at all, so sending confirmation through accounting services for reporting is not possible today.

On the website of public services, confirming the main type of activity is quite simple. To do this, you need to fill in all the required fields:

And then just upload the required documents and send them. After that, the application will be assigned a unique number and the obligation of the insured will be fulfilled.

Determination of the main OKVED of the organization and filling out a certificate for the FSS

Each Russian organization, as a rule, has more than one OKVED code. Moreover, a legal entity can be engaged in several directions at once from those indicated in the ERGLE. However, only one code should be given in the application, which is expected in social security. It is quite easy to define it. From the rules approved by Decree of the Government of the Russian Federation of December 1, 2005 No. 713, it follows that the main type of activity of the organization is the one that corresponds to the largest share in the total amount of income for the year. This indicator can be determined using a special formula:

If there are several such directions, then one of them should be chosen, which corresponds to the highest risk class. The FSS of Russia explained that since new classifiers of types of economic activity OKVED2 were put into effect on January 1, 2017, they must be indicated in the documents. Insurers can find new codes in the notice that social insurance sent in response to the filing of documents last year.

In the certificate of confirmation, policyholders indicate all types of activities from which they received income in the reporting period. But in the application, you must select the code that accounted for the largest amount of revenue for the past year.

Consider how to fill out a certificate confirming the main activity. A sample of the completed application of LLC "Primer":

In the help form, you traditionally need to specify all the basic data of the organization first:

  • full name;
  • legal address;
  • average number of employees;
  • date of commencement of business activities;
  • FULL NAME. manager and chief accountant.

The main part of the reference is a table in which it is necessary to enter the amount of revenue without VAT for the year for each OKVED code and indicate the code itself according to the current classifier, and in line 10 give the full name of the type of activity corresponding to this code. Column 6 of the report is filled in only by non-profit organizations.

The completed form looks like this:

Together with the certificate, the legal entity must submit explanations to the balance sheet for 2018 to the FSS. This is necessary to confirm the data specified in it. All documents are signed by the head.

Responsibility for failure to provide data to the FSS

The legislation does not provide for penalties for employers for not sending a certificate and application to the FSS in a timely manner. But this report must be submitted. If this is not done, the Fund will independently set the rate of contributions for injuries for the insured. By law, this will be the highest tariff of all possible OKVED of a legal entity specified in the Unified State Register of Legal Entities. After receiving notification from the FSS about the establishment of such a tariff, it will not be possible to change it until the end of the year.