The procedure for filling out a certificate confirming the main type of activity: legal advice

The order of the Ministry of Health and Social Development of the Russian Federation dated August 1, 2008 under number 376n states that commercial and non-profit organizations, in order to confirm the main type of economic activity, must submit a confirmation certificate to the FSS executive body at the place of residence every year before April 15.

What will you need? A computer connected to a network. If you are reading this article, you already have it. You also need a printer, a sheet of A4 paper, a ballpoint pen, a seal of your company. And also - documents on the enterprise.

Why is this document needed?

If the company conducts more than one type of work, the submission of a document confirming the main type of activity makes it possible to reduce the rates of insurance premiums. Additionally, it eliminates the claims of social insurance employees during the verification of the FSS form.

The document provides for a fair calculation of accident insurance premiums. Sometimes discounts up to 40 percent are possible.

Organizations eligible for tariff reductions

If there is no statement about the main type of work, the FSS will focus on the area with the maximum tariff, information about this will be taken from the Unified State Register of Legal Entities.

Instruction

Where can I find a sample? On the website of rosminzdrav.ru. The above order is an addition to order No. 55 dated January 31, 2006. The latter must be entered into the search on the site. At the bottom there are 2 applications - an application and a certificate. They need to be downloaded, saved in a convenient place on the computer, printed and filled out, observing the following order.

• Put the date of filling - the day and year in digits, the month is indicated in words.
• Further - the name of the enterprise in accordance with the registration documents.
• In the corresponding field - the identification number of the taxpayer.
• Full data on registration in the Unified State Register of Legal Entities.
• Start date - from when the company has been operating.
• Legal address of the company according to registration.
• Full name of the head.
• Full name ch. accountant.
• The average number of employees during the previous year - for non-commercial.
• Table "Distribution of income ...". It indicates the names of the types of activities in order, the income from each of the items and earmarked revenues, financing. The latter includes grants and budget receipts. It is necessary to calculate the amount of income for each type of activity as a percentage. Non-commercial - the number of workers.
• Next - calculate the total income and number of employees.
• Fill in the name of the main activity.
• Specify OKVED code.
• Put the signature of the head and accountant of the organization on the form, as well as their transcript.
• Verify with a seal.

Finished papers are sent by mail or delivered personally. There is no electronic format, so sending via TCS will not work. Notification of the appointment of the tariff comes within two weeks after consideration.

About the copy of the explanatory note

This refers to a note to the balance sheet, which is provided along with a certificate confirming the main activity. It is not included in the reporting, but is needed. How to be?

• If your company is small, no note is needed.
• The explanation can be issued in text or tabular arbitrary form.
• Reporting is not required.
• Visa to the tax office is not required.
• The data is taken from analytical accounting.

Clarifications

• The column "Number of employees" is filled in the document confirming the main type of activity only by non-profit organizations.
• The OKVED code in the certificate must be the same as in the application. It corresponds to the main type of economic activity.
• If your organization worked on a simplified system, take income data from the tax ledger.
• If it turned out that several types of work have an equal share, choose the most risky from a professional point of view.
• If the accounting and tax accounting diverge, the accounting data shall be indicated.

Important Points

• What is the main activity? This is the one in which the company earns the most, that is, it has more income. If the organization is non-profit, then the area with the employment of the largest number of employees is meant.
• Those companies that started working after 2013 do not need confirmation of the main type of work.
• Sole proprietors do not need to verify their main economic activity if they did not change direction in the last year.

Summarize. Download the document on offsite, print and fill out the sample according to the instructions. The certificate confirming the type of activity must be submitted no later than April 15. Together with it, you must provide an application and an accounting explanation, as well as a license, if any.