How to determine the type of activity of the organization. OKVED - What is it? Decoding

Good evening! Independently first prepared documents for IP on retail trade in shopping centers (Pavilions and islets) shoe cosmetics, insoles, laces, accessories for shoes and cosmetic faces. Tax refused due to the instructions of the main non-existent code. It was indicated 52.40. He took from the famous Internet source. Got excited? Please advise the right main code, the shoe repair can be added there. IP is originally drawn up on the USN 15%, then the transition to a patent is possible. Territorial - Moscow. Thank you in advance!

Galina, good afternoon.
In a statement on the registration of IP, it is necessary to indicate the OKVED code in which at least 4 digits. To date, the OKVED is valid
OK 029-2001 (KDES Ed. 1)
Code 52.4 - Other retail In specialized stores, this three-digit code includes four-digit codes, (for example
52.41 Retail sale of textiles and haberdashery

)
which in turn include more specific activities (

52.41.1 Retail sale of textiles
52.41.2 Retail sale of haberdashery
If you specify code 52.41, then codes 52.41.1 and 52.41.2, you can not specify because They are under codes 52.41 and will be available to you for activity, even if you do not decrypt 52.41.
The directory has no code 52.40, which you indicated, so you refused to register.
You are suitable OKVED code:
52.48.39 Specialized retail trade in other non-food goods not included in other groups
It does not contain nested codes. Before submitting documents, you will again consult the tax on the subject right choice Code and Corrected Application.
During the retail trade, you have the right to choose PSN (the law of Moscow "on the patent system of taxation in the territory of Moscow" No. 53 of 30.10.2012.
To correctly establish potentially possible annual income When PSN, you need to properly determine what your trading object includes:
- Retail, carried out through the facilities of a stationary trading network with an area of \u200b\u200bthe trading room of no more than 50 square meters.
Or
- Oracle trade, carried out through the objects of a stationary trading network, not having trading halls, as well as through objects of the non-stationary trading network.
Do not forget that when wept on the retail, you must apply the cash register. At PSN, the cash register is not required, it can be replaced with the design of the BSO.

Many thanks for the fast and detailed answer! You advise you to put on 52.48.39 as the main code, but additionally ask a question to tax authorities? I realized thanks! Such a question - I will put additional codes, repair of shoes, just selling haberdashery)), probably trade paint and varnish products (There are positions there for staining shoes) - if the code does not fall under PSN, will this not serve in the future for refusing a patent?
BSO for services, here customers are unlikely to buy without a check. The cash register will need to be put. With a patent, you can check the typewriter. If the first time IP will work on the USN, the cash apparatus will be registered; And then (after the new year) will go to a patent, how to deal with a registered cash register?
Perhaps I ask stupid questions, but so far, the more absorbing information, the more Kavardak in my head).
Thank you in advance!

Galina, good evening. The patent is taken on every type of activity. If you have two types of activity, then each species is drawn up with a patent and accounting for each patent.
If you don't use the cash register to use, then you need to apply to the tax on the removal of it from accounting. But it turns out that you will acquire a cash register for just a couple of months, install, put pressure, and then you will not use. You need to or don't buy it at all - to issue a patent for two months before the new year, and from the new year to arrange a new patent, or continue to use the cash register even on the patent. Use cash checks instead of BSO is not prohibited. The law suggests that it is allowed at PSN and UNVD during retail trade and the provision of services to the population does not apply the cash register, but with mandatory execution BSO checks (or use a check-printing machine).

Selection of OKVED codes it does not represent difficulties when understanding how to do it. Article will allow the reader to thoroughly understand the selection of the codes necessary for the activities of the company. In addition, the publication sets out information about what isoKVED2 activity classifier, as codes contained in it decryl.

OKVED codes are common information on species grouped in a certain way. business activitieswhich is engaged in this or that organization. Each code encrypts information about the type of activity or a specific business form.

The classifier of the activities of OKVED2 is approved by order of Rosstandart dated January 31, 2014 No. 14-st (hereinafter referred to as Order No. 14-st). Previously, the activities were encrypted in another act, but at present (from January 1, 2017) OKVED codes gave way to OKVED2 codes - an updated classifier. Despite the update, OKVED2 perform the same functions as before.

Codes are included in the standardization system of the Russian Federation. By registering the organization, it is necessary to choose one or another code of the main activity, and additional activities (if the organization is engaged in not one business).

Thus, the OKVED codes are selected based on the activities that the organization carries out is used everywhere, mandatory for use. The maximum number of Okvonds for Ltd. is not limited, while the minimum number is 1. With the help of the information set out in the article, it will be much easier to choose the answer to the question of how to choose the OKVED.

Based on data OKVED, information about the activities of the new company or IP are entered into a single state registry. legal entities (EGRUL) or in a single state register individual entrepreneurs (Jarip). Moreover, if you create an IP, they will only be specified in the application, then when creating Ltd., it is necessary to reflect them in the charter of the organization being created.

In addition, the tax authority sends information about the activities of the social insurance fund, in which the register of insurers is registered and the size of the insurance factor is established, that is, the contribution to the compulsory social insurance of workers from accidents at work and occupational diseases. At the same time, the company should annually confirm its tariff, otherwise its sizes will be installed automatically in maximum size. Despite the fact that in accordance with Russian legislation, the Company may carry out any activities that are not prohibited by law, including those not specified during registration (except for the types of activities subject to licensing), it is better to still reflect the real state of affairs in the documents. In addition, OKVED codes are required when making accounting to the Compulsory Medical Insurance Fund, in the Pension Fund, as well as in some banks to open a current account.

Structure OKVED

Code of groupings of species economic activity Consists of two-six digital signs, and its structure can be represented as follows:

XX. - class;
XX.x - subclass;
XX.Hh - group;
XX.Hhh.x - subgroup;
XX.Hhh.Hh - view.

OKVED itself consists of 17 sections corresponding to those classes of activities that the company can be carried out:

A. Agriculture, hunting and forestry;
B. Fisheries, fish farming;
C. Mining mining;
D. Processing production;
E. Production and distribution of electricity, gas and water;
F. Construction;
G. Wholesale and retail trade; repair of motor vehicles, motorcycles, household products and personal items;
H. Hotels and restaurants;
I. Transport and Communication;
J. Financial activities;
K. Operations S. real estate, rental and provision of services;
L. Public administration and ensuring military security; social insurance;
M. Education;
N. Health and the provision of social services;
O. Provision of other utilities, social and personal services;
P. Household activities;
Q. The activities of extraterritorial organizations.

How to choose a type of activity on OKVED?

When choosing the code, you need to move from total to private. First, the field of activity is selected (for example, fishing, financial activities, etc.), then the section is determined. Then the search is carried out already in this section: subsection, class, subclass, group, subgroup, and finally, it is necessary to determine the specific type of economic activity of the necessary organization.

The first selected OKVED code is determining for the company and must comply with its main type of economic activity. There are almost no restrictions in the number of activities, you can enter at least the entire classifier. However, at least one code must still be specified in the documents. Usually companies are limited to five-six types of activities, it is not recommended to indicate more than twenty.

The current legislation requires a specify code consisting of at least three digits. In case of reluctance, it is accurate to indicate the type of economic activity (for example, if you want to provide a firm more freedom of activity within the framework of the selected partition), you can only specify the subclass of the section. But still it is desirable to choose economic codes containing at least four digits.

Choose needed species OKVED activities are not always easy. In the event of difficulties, it is possible to refer to the Annex A Classifier, which contains a detailed description of all activities, including species that fall under the category of other activities.

Register OKVED

After the choice of OKVED codes, you need to contact the registration authority at the place of residence for submitting an application, which will contain selected codes. Registration of OKVED will be made together with the registration of the company. If you need to change or add the new kind Activities should also add a new OKVED code. To do this, it is necessary to prepare an appropriate application and send it to the authority that has registered earlier. Invalid registered codes can be corrected. However, the corrections will inevitably entail the spent time and money (payment of the duty for the registration of changes in the charter or information to the EGRUL / EGRIP), so it is desirable to choose the right codes at once.

"The sample of codes in the classifier can become a very painful deal - comments chief Accountant CJSC "Asgard" Olga Antonovskaya. - So, instead of the crust before the crust, you can read a huge classifier, you can consult with entrepreneurs who are already working in selected areas. This will significantly reduce the search for the desired codes. However, such codes must be checked, you need to check several times that you have chosen personally. The fact is that the tax cannot independently make adjustments to the statement, therefore, if there is an error, it is considered as a message of incorrect information, which automatically entails the refusal of registration. The challenging of such failures in court is a long-term, extinguishing and ends usually not in favor of entrepreneurs. It should be very careful about choosing the OKVED code for activities requiring a license. It is extremely preferably to find it in the relevant authority, so as not to be a victim of refusal of license due to the wrong selected code. In general, if approaching the process consciously, it is easy to understand the OKVED. In the extreme case, you can charge these professionals: it is worth a service at all inexpensive, and spend time and nerves will not have to be completely. "

In many documents used by modern commercial enterprises, OKVED codes are indicated. What is their purpose? How to choose the owner of the company to choose the correct code on the relevant classifier?

What is the purpose of the OKVED?

Common, therefore known not only to narrow specialists abbreviation OKVED - what is it? This term Deciphered as a all-Russian classifier by type of economic activity. In some cases, it is also referred to as the "Code Classifier" economic activityThat, in principle, it is quite logical, since in practice the OKVED abbreviation is almost always used in context just the same code of economic activity.

Thus, includes a list of codes of various enterprises that produce goods and services. In fact, in the status of a legal act, which must be used to use enterprises entering various legal relations. What exactly?

Legal relationship using OKVED

So, we know the decoding of the OKVED abbreviation. What is this classifier from a practical point of view? As we noted above, it includes codes that correspond to one or another varieties of goods and services produced russian enterprises. These codes can be useful to firms, in particular:

Directly when registering in the FTS;

In the process of formation different types Reporting - for example, statistical, accounting.

The company under consideration can be somewhat. Among them, as a rule, there is a relatively small amount - sometimes even only 1, the main, the rest are extra. It will be useful to consider the two ways to use OKVED in more detail.

OKVED codes when registering an enterprise in the FTS

So, perhaps the most main type The legal relations, within which the OKVED classifier can be useful - with decoding according to in particular, is the registration of the company in the FTS as a business entity. This procedure is mandatory in terms of the commencement of the founders of legal business.

For registration with the FNS, the owner of the company submits documents on established forms in which it is necessary to specify the OKVED code corresponding to the company's activities. If one or another code is specified incorrectly, that is, the actual direction of the enterprise will not match it, it can provoke increased attention to the work of the company during checks, sometimes - FTS refusal to register the enterprise.

In addition, and when interacting with the FSS OKVED can be useful. The law may also provide for legal relations between private firms and this insurance office, within the framework of which the transfer of documents with the company's business codes in the FSS.

OKVED codes in reporting

The next legal relationship, in which codes may be useful, which reflect the activities of the OKVED - the formation of the enterprise different species reporting. In particular, statistical or accounting.

The fact is that in the documents that are formed within the framework of the relevant types of reporting, it is often necessary to specify data for codes in order to error identification. economic profile Enterprises.

Structure of OKVED code

So, now we know what the OKVED classifier is needed, what kind of source, what are the practical nuances Its applications. It will be useful to consider what structure the code for the corresponding classifier can be submitted. The principles of formation of the corresponding indicators are determined by the competent authority - the Ministry of Economic Development of Russia. According to some experts, Russian OKVED types were main on the European classification and are largely similar to them from the point of view of determining economic lists. In particular, the first 4 digits in the Russian OKVED for a specific type of activity as a whole correspond to those adopted in international classification.

In turn, other figures reveal the features of this or that segment of the economy in Russia. For example, if we have code 01.13.22 OKVED, it will be described from the point of view of the structure.

The first 2 digits - 01 - indicate the sphere of activity of the enterprise. In this case - agriculture. The third digit - 1 - indicates the fact that the economic entity carries out activities in the field of crop production. The remaining figures indicate a specific subgroup and the type of plants that the enterprise grows - in this case, nuts. They really correspond to the marked code.

Note that the specified codes correspond to the OKVED according to the document OK 029-2001. What he is, we will consider now.

If the company has a question "what kind of OKVED indicate in the documents under certain legal relations", it is very important to choose the correct classifier of the corresponding codes. The fact is that in Russia now in fact they are 3. How do you choose the correct source of codes?

What classifier to use?

Indeed, now in the Russian Federation there are 3 OKVED classifiers. What is this feature of legislative regulation?

The first classifier of the appropriate type was introduced in the Russian Federation in early 2000. We are talking about document approx 029-2001. For a long time, it was he used as a source of data when registering enterprises and paperwork in other legal relations.

Later, another classifier of technical activities was introduced - approx 029-2007, but its use is carried out within a rather narrow spectrum of legal relations that are connected mainly with the collection of competent government agencies of various types of statistical data. IN general It is not applied by commercial enterprises.

Subsequently, another classifier was introduced - approx 029-2014, while the first is not canceled. For a while, the order of their application was sufficiently superficially regulated by law. The departments responsible for the tax reporting of enterprises - as the most important legal relationship with the participation of economic entities, a norm was developed, in accordance with which those firms that registered in the FNS prior to the introduction of the document OK 029-2014 in turn, may not take any actions to re-register their codes OKVED.

Using OKVED: Regulatory Regulation

In turn, when introducing new information about enterprises to state registers, it is necessary to use new classifier. In a letter dated July 11, 2016, the FNS provided relevant clarification.

Thus, the very first classifier in practice is not used, although the data transmitted to the FTS during its application can be reflected in state registers. If necessary, as you can trace, studying various legal acts from the FTS, the corresponding department can independently translate the codes of the economic activity of the old format to newer. Document OK 029-2007 is used quite rarely. Source OK 029-2014 is used now as the main one. Therefore, when registering a company, as well as when changing information about the OKVED, in the order that we consider further in the article, it is necessary to use codes from the corresponding source.

It is recommended when choosing OKVED codes - services, products produced by the enterprise may be the most different, and its founder does not always manage to find correct compliance with it in the classifier under consideration, - to seek consultations to the FTS specialists directly when registering the enterprise. Either competent specialists in specialized firms.

In this connection, the choice of firm on OKVED is needed by the enterprise?

Significance OKVED: Economic Classification

First of all, this is due to the fact that the competent state bodies, first of all responsible for the collection of statistics on economic activities, are consolidated by a particular number in other classifiers. For example, in OKPO. This operation is carried out by the authorities in order to determine the sectoral specialization of the enterprise.

OKVED as an indicator of business legality

Next nuance: It is necessary to correctly indicate the type of activity on the OKVED company, so that state bodies can unambiguously determine what it is engaged in a legal activity. The fact is that some of the types of management cannot be carried out by private firms. If accidentally indicate the OKVED code for one of those belong to these areas of activity, the FTS may refuse to register a business.

OKVED and CAPITAL

Another reason for the need to correctly reflect OKVED in official documents is that, within the framework of some activities, there can be a fairly large indicators for the minimum authorized capital of the enterprise. What does it mean? First of all, the fact that if the founder of the company specifies the code corresponding to a similar type of activity and will not provide a sufficient value of the authorized capital, then the controlling bodies can apply various sanctions to it.

OKVED and contributions to the budget

OKVED activities can be classized differently based on the established legislative requirements for firms to pay contributions to state funds, to the budget. Therefore, in order to avoid increasing financial obligations to the authorities, it is necessary to record correct codes in the classifier of economic activities in official documents.

How to find the desired code?

Consider how other options are not available, you can search for the optimal business code in existing classifiers. We agree that at our disposal - document OK 029-2014.

First of all, it is necessary to determine the main activity of the company on the basis of what it is essentially. In accordance with this parameter, we are looking for the corresponding section. The OKVED classifier begins with Latin letters. For example, the letter F corresponds to this type of economic activity as "construction". In this section, there are 3 possible groups: 41 - buildings, 41 - engineering facilities, 43 - construction work.

We agree that our company builds buildings, so we choose the group 41. There is, in turn, 2 subgroups: 41.1 - project development, 41.2 - construction. Since we are engaged in a second type of activity, choose the appropriate subgroup. As part of it, there are 1 specific activity with the OKVED code 41.20 - construction. It also indicates when registering a company, as well as other documents within the framework of the legal relations in which the enterprise will participate.

How to change the code?

There may be situations in which organizations will need to change the economic activity code previously registered in the FTS. It is easy enough to solve this task. It is necessary to apply to the FTS again and transfer the statement on the established form in which new OKVED codes should be indicated. To transfer the appropriate statement by the authority, the owner of the company will also need to be present:

Passport;

Fresh registry statement - which is decorated no earlier than 1 month before contacting the FTS on the issue of changes in economic activity codes;

Certificate of OGRN;

Constituent documents;

Official decision to adjust activities.

The last 2 documents should be prepared in confirmation of the OKVED, information about which is corrected in the state register. Thus, changes to the appropriate sources should be made in advance, before contacting the FTS on the issue of which this is speech. Also, when you make adjustments to state registers, it is necessary to pay the state fee. That is, the documents listed above will also need to add a receipt about its payment.

Choosing business codes: nuances

What are the nuances when working with the codes in question, you can pay attention?

So, we note that the legislation of the Russian Federation did not establish prohibitions on the indication of the types of economic activity, which the firm is actually going to do. However, they should be specified as an additional, and not the main.

When classifying codes on basic and additional, it is recommended to take into account the amount of income by one or another direction of activity. OKVED, corresponding to the most profitable, should be recorded as the main one.

When applying the appropriate codes, it is also desirable to ensure their monotony as part of the instructions in various documents. For example, if one OKVED is recorded in any reporting source, then in another, which is sent to the same department, should be reflected similar.

An individual entrepreneur needs to choose activities that will bring the largest income. It is she who will become the main OKVED. In addition, you can choose additional codes. If problems occur, during the definition process, you can use the classifier application (it contains detailed descriptions all activities). It is worth noting that licensing is provided for some activities.

Compulsory social insurance against accidents in production and occupational diseases are subject to individualsperforming work on the basis of labor contract. This is stated in paragraph 1 of Article 5 of the Federal Law of 24.07.98 No. 125-FZ "On compulsory social insurance against accidents at the production and occupational diseases" (hereinafter - Law No. 125-FZ). Employers are listed in the FSS of Russia insurance premiums for injuries. The amount of contributions affects the size of the insurance fare. He in turn depends on the class of professional risk to which one or another type of activity is attributed. The size of the insurance factor for the organization annually establishes the territorial separation of the FSS of Russia in accordance with the main activity of its OKVED activities.

How to determine the main activity

The main type of economic activity the organization determines independently in the manner prescribed in paragraph 9 of the Rules of Treaty of Activities for the Class of Professional Risk, approved by the Decree of the Government of the Russian Federation of December 1, 2005 No. 713 (hereinafter referred to as Rules). This is stated in paragraph 2 of the procedure for confirmation of the main type of economic activity, approved by the Order of the Ministry of Health and Social Development of Russia of January 31, 2006 No. 55 (hereinafter - the order).

Criteria of the main activity.For a commercial organization, the main activity is of activity, which, according to the results of the previous year, has the greatest specific gravity in common volume released products and services rendered. For non-Profit Organizations Such a criterion will be the greatest number Workers employed in a specific form of activity. This is stated in paragraph 9 of the Rules.

Revenues by type of activity have a different proportion

In order for a commercial organization to determine the main activity for the current year, in the last year, it is necessary to calculate what proportion the volume of sales (works, services) is occupied by each type of activity in the total amount of revenue. The calculation of the specific gravity of each type of activity is made by the formula:

The highest weight activity will be for the organization for the current year the main one.

Example 1.

World Movie LLC carries out two types of activities: provides films rental services (OKVED code 92.12) and copying video recordings (OKVED code 22.32). The total revenue for 2014 is 1,300,000 rubles. (without VAT). In 2014, revenue in the first type of activity - 768,000 rubles. (without VAT), on the second - 532,000 rubles. (without VAT). We define the main activity of the World Movie LLC.

DECISION. Using the formula above, we calculate the proportion of income for each type of activity:

• rent movies - 60% (768 000 rub.: 1 300 000 rub. x 100%);
• copying video recordings - 40% (532,000 rubles: 1,300 000 rub. x 100%).

Since revenue from movies for movies more, this type of activity is the main one. It is on him that the FSS Russia will establish a class of professional risk.

Revenues by type of activity have the same share

In this case, the main one is considered to be an activity that has more high class Professional risk (paragraph 14 of the Rules). How to determine it? First, it is necessary to find out the codes for each type of activity under the All-Russian Classifier of Economic Activities OK 029-2001, approved by the Resolution of the State Standard of Russia from 06.11.2001 No. 454-Art. Then, according to the OKVED data, the class of professional risk can be established using the classification of types of economic activities in professional risk classes, approved by the Order of the Ministry of Health and Social Development of Russia dated December 25, 2012 No. 625n (hereinafter referred to as the classification).

Please note the activities of OKVED activities in 2015 will change! Activities in 2015 are determined by the new all-Russian classifier for types of economic activity (OKVED2) OK 029-2014 (KDES Ed. 2). It is for this that OKVED2 needs to determine the code of activity in 2015.

Example 2.

Metalist LLC carries out two types of activities: handles metal waste and scrap (OKVED code 37.10) and produces wire products (OKVED code 28.73).

In 2014, the proportion of the organization's revenues for each type of activity was 50%. We define the main activities of Metalist LLC.

DECISION. Treatment of waste and scrap refers to the VII class of professional risk, and wire products from the wire - to the XII class.

Consequently, the second type of activity is for Metalist LLC main, as it refers to a higher class of professional risk.

I confirm the main type of activity

According to clause 11 of the Rules and paragraph 3 of the Procedure annually until April 15, the organization must confirm the main type of activity. To this end, the FSS Department of Russia at the location of the organization needs to submit the following documents (p. 3 of the Procedure):

• application for confirmation of the main type of economic activity (Appendix 1 to the procedure for confirmation of the main type of activity form);
• certificate confirmation of the main type of economic activity (Appendix 2 to the order);
• a copy of the explanatory note to the accounting balance for the previous year (small enterprises do not represent it).

The first two documents are filled in the forms specified in Appendices 1 and 2 to the order.

Please note: "Simplifiers" contributions to injuries are paid, so they are also required to confirm the main type of activity.

Who should not confirm the type of activity

In paragraph 6 of the Procedure, it is said that newly created organizations operating no more than a year may not confirm the main type of activity.

The main type of individual entrepreneurs of activity corresponds to the type of activity specified in the Unified State Register of Individual Entrepreneurs (paragraph 10 of the Rules). The fact is that the insurance rate is established by entrepreneurs once - at the time of registration as a policyholder, so they are not obliged to confirm every year to confirm the main type of activity.

The organization submitted documents. What's next?

Based on the submitted documents and, depending on what type of activity is recognized as the main, the territorial separation of the FSS of Russia assigns the organization the appropriate class of professional risk and establishes the insurance rate for which it will calculate the amount of contributions for injuries throughout the year. Professional risk classes are given in classification. The rate of the tariff depends on the class of professional risk to which the main type of activity of the policyholder belongs. The higher the class, the greater the insurance rate. Let us return for example 2. Activities for the production of wire products are related to the XII class. The insurance rate will be set in the amount of 1.3%.

The fund established by the Insured, the Fund must report in a two-week period from the date of submission of documents (p. 4 of the Procedure). The form of notification of the amount of insurance premiums is given in Appendix No. 3 to the order of organizing the work of the executive bodies of the Social Insurance Fund Russian Federation Upon registering of insurers approved by the decision of the FSS of Russia of March 23, 2004 No. 27.

Not yet confirmed tariff size

Before receiving the notice from the Fund, the organization pays contributions to injuries at the rate established in the last fiscal year (paragraph 11 of the Procedure).

When the tariff has already been established

If after the organization confirms its type of activity in the FSS of Russia, another class of professional risk will be assigned, the amount of insurance premiums paid since the beginning of the year must be counted. But if no failure will be discovered, it is not necessary to pay the penalties, since the organization acted in accordance with the Procedure.

In addition, if the organization has already managed to file reporting to the Russian FSS authority, it must submit a refined form of 4-FSS RF.

If during the year the main type of activity has changed

In this case, the FSS of Russia will not revise the size of the insurance factor, since it can be changed only next year (paragraph 6 of the Rules).

Sometimes the FSS authorities are still trying to revise the tariff, but their arbitrators do not support them. For example, the Tenth Arbitration Court of Appeal in the Resolution of 06.03.2007, 12.03.2007 No. A41-K2-22485 / 06 clearly indicated that the change during the current year of economic activity does not entail a change in the size of the insurance factor established for this year.

If the main activity is not confirmed

In this case, the Russian FSS recognizes the main activity that the highest professional risk class corresponds to (paragraph 13 of the Rules). In this case, the Foundation is reported by the established Tariff until May 1 (paragraph 5 of about the Procedure). And it is necessary to apply it from the beginning of this year. Therefore, despite the fact that sanctions for failure to provide information to the fund are not established, it is better to do it.

The main type of activity is incorrect

If the organization in the documents incorrectly indicated the main activity, the fund can determine it by the previous financial year. The judges consider such a decision to be legitimate, because in unreliable documents submitted by the Organization, the Foundation is not entitled to determine the main type of activity. This is indicated in the resolution of the FAS of the North-West District of 01.03.2006 No. A05-7652 / 05-26.

Open and structural divisions

The insurance rate can be established not only for the organization as a whole, but also separately for its structural and separate divisions.

Divisions having a separate balance and account account

If a separate division independently pays contributions to injuries, it establishes a separate rate (paragraph 7 and 11 of the Rules). To this end, the organization must register as an insured in the departments of the FSS of Russia at the location of each unit (Art. 6 of Law No. 125-FZ). This means that the organization is obliged to pay contributions for each such unit, but can choose to confirm the main activity of the divisions or not.

The main activity of the division with a separate balance is confirmed in the same way as the organization itself (paragraph 8 of the Procedure). Separate divisions are submitted to the Department of the Foundation at the location of their location within 30 days from the date of creation (paragraph 5 of the Registration Procedure as insurers of legal entities at the location of separate divisions in the executive bodies of the FSS of Russia, approved by the decision of the FSS of Russia from 23.03.2004 No. 27 ).

Units that do not have a separate balance and account

Separate contribution rate can be established and separate units that do not pay contributions independently, as well as the structural divisions of the organization in the same place, where and the main enterprise. To do this, in the FSS of Russia, it is necessary to apply for such divisions to independent classification units. The application form approved by Appendix No. 3 to the order. According to paragraph 7, the division of the unit can become independent classification units only if they are executed the following conditions:

• they carry out activities that are not for the organization of the main;
• accounting, which makes it possible to compile Section II of the Form 4-FSS RF (filled separately on the organization and each structural division);
• the company gives to the Foundation as estimated statement In general, the organization and Section II of the Form 4-FSS of the Russian Federation for divisions.

Selecting such units makes sense only if the rate on contributions for the structural division is lower than for the organization as a whole. Then the opportunity to save on parts of contributions to injuries will be available.

In addition to the statement in the FSS of Russia, organizations should be submitted to copies of documents confirming that these units are involved in activities that are not related to the main activity of the organization (order or discharge from the order of accounting policies, regulations on divisions, etc.).

These documents are submitted in the same period as the documents for confirmation of the main activity of the organization - until April 15 (paragraph 8 of the Procedure). During the month, the Foundation together with the Ministry of Health and Social Development of Russia will analyze the documents of the company. The decision of the FSS of Russia will notify the territorial separation of the Fund, which within two weeks report the tariffs for each unit (paragraph 9 of the Procedure).

Often, the FSS authorities of Russia are trying to assign those or other class risk classes with separate divisions, but they do not take into account that such units are not specified as an independent subject of legal relations on compulsory social insurance. The FAS of the East-Siberian District was noted at this in the decision of 20.03.2007 No. A58-4794 / 06-F02-1362 / 07.

If the divisions have not confirmed the main activity

In paragraph 10 of the Procedure, it is indicated that if the units did not confirm the main activities, then the insurance premiums are charged on the basis of the tariff established for the organization itself.