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To tax or not to tax – no more questions!

It is not uncommon for an accountant, when paying a certain amount to an employee, to wonder: is this taxable? personal income tax payment and insurance premiums? Is it taken into account for tax purposes?

Tax officials are against changing the procedure for paying personal income tax by employers

IN last years Information has repeatedly appeared about the development of bills, the authors of which wanted to force employers to pay personal income tax on the income of their employees not at the place of registration of the employer-tax agent, but at the place of residence of each employee. Recently, the Federal Tax Service spoke out sharply against such ideas.

The same invoice can be both paper and electronic

Tax service allowed sellers who issued a paper invoice to the buyer not to print a second copy of the document, which they keep, but to store it in in electronic format. But at the same time, it must be signed by a strengthened qualified electronic signature of the manager/chief accountant/authorized persons.

Based on what document should money be issued on account?

The issuance of accountable amounts can be made either on the basis written statement accountable person, or administrative document the legal entity itself.

Will there be a penalty for early payment of wages?

If salaries are paid to new employees within a period exceeding half a month from the date of their hiring, this will not be a violation. But only on condition that legal requirements the terms and frequency of payments are observed in relation to all other employees of the company.

Certificate confirming the main type economic activity: form 2017

Application for confirmation of the main type of economic activity

To confirm the main type of activity, it is necessary to territorial body FSS, where the policyholder is registered, provide following documents(Clause 3 of the Procedure, approved by Order of the Ministry of Health and Social Development dated January 31, 2006 No. 55):

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

These documents can be submitted either on paper or in the form electronic document management.

You can download the application for confirmation of the type of activity.

A form for a certificate confirming the main type of economic activity for 2017 is available.

It must be borne in mind that despite the fact that OKVED 1 has lost force since 01/01/2017, when confirming the main type of activity for 2016, it is necessary to indicate the old codes ().

What to expect from the FSS

The Social Insurance Fund body that received the documents from you must notify you within 2 weeks what insurance rate is set for you based on the professional insurance class of your main activity (clause 4 of the Procedure, approved by Order of the Ministry of Health and Social Development dated January 31, 2006 No. 55).

If in the past year the policyholder carried out several types of activities and their shares were equal, the highest risk class of these types of activities is established (clause 2, clause 2 of the Procedure, approved by Order of the Ministry of Health and Social Development dated January 31, 2006 No. 55).

The established tariff is applied from the beginning of the year in which supporting documents describing the results of the previous year were submitted to the Social Insurance Fund.

Thus, it turns out that in order to apply the “injury” premium rate from 01/01/2017, the policyholder must confirm the main type of activity for 2016.

At the same time, until a notification from the Social Insurance Fund for the current year is received, last year’s rate of insurance premiums should be applied (clause 11 of the Procedure, approved by Order of the Ministry of Health and Social Development dated January 31, 2006 No. 55). If new tariff will be higher than that applied from the beginning of the year, contributions “for injuries” will need to be recalculated from January 1 of this year.

Confirmation of the main type of activity: deadline 2017

Documents to confirm the main type of activity are submitted to the Social Insurance Fund no later than April 15. In this case, the postponement of the deadline if there is a coincidence specified date with a day off or a non-working holiday is not established by Order of the Ministry of Health and Social Development dated January 31, 2006 No. 55. However, the FSS clarified that since 04/15/2017 is a Saturday, documents to confirm the main type of economic activity must be submitted no later than 04/17/2017 (FSS Letter dated 02/08/2017 No. 02-09-11/16-07-2827).

If the type of activity is not confirmed

If the main type of activity is not confirmed, the policyholder will be assigned the highest class professional risk from all types of activities according to OKVED, which are indicated by such an insurer in the Unified State Register of Legal Entities (clause 13 of Government Decree No. 713 dated December 1, 2005, as amended, valid from January 1, 2017).

The territorial body of the Social Insurance Fund must send a notification about the tariff of contributions established to it to the policyholder before May 1 of the current year (

Documentary confirmation of the main type of economic activity in 2017 is carried out by insured enterprises until April 15. If this requirement is not met, the FSS inspectors themselves will assign the company a professional class. risk at the highest possible percentage. What forms are intended for annual filing information on income in terms of workers OKVED of the enterprise? Who can choose not to submit documents? This article talks about all the nuances.

Final confirmation economic type activities in 2017 are carried out on the basis of income received for 2016. Data is taken from accounting and reporting as of December 31, 2016. Why does the policyholder need to generate similar information for the Social Insurance Fund in addition to all other reporting forms?

Since the beginning of this year, the Federal Tax Service of the Russian Federation has become the main administrator of insurance premiums, tax code supplemented with a new chapter 34 of the same name. However, as before, it is Social Insurance that continues to control the accrual and payment of contributions for injuries (under NS and PZ). And setting the level professional risks existing working conditions at the enterprise are carried out depending on the presence of danger and the likelihood of various accidents occurring of a production nature(Resolution No. 713 of 12/01/15).

Each type of activity is assigned its own professional class. risk – the safer the activity for workers, the less insurance premiums need to be paid to the Social Insurance Fund. The classification was developed by the Ministry of Labor and Social Protection of the Russian Federation. At the same time, 32 risk classes have been established and, accordingly, 32 tariffs for calculating contributions for injuries. The sizes of differentiated interest rates are regulated by Law No. 179-FZ of December 22, 2005 and vary from a minimum of 0.2% for class 1 to a maximum of 8.5% for class 32 (stat. 1).

Each employer can independently determine the size interest rate on injuries using the standards specified legislative act after determining the predominant OKVED. When and where to send confirmation of the main type of economic activity? In what form to present required forms? First things first.

Documents confirming the main type of economic activity

According to the explanations of the FSS in Letter N 02-09-11/16-07-2827 dated 02/08/17, confirmation of the main type of economic activity of the insurer in 2017 for 2016 can be carried out until April 17, since April 15 falls on The first day off is Saturday. Let us remind you that a notice with the established tariff is issued to the company within 14 days. from the date of receipt of the complete set of required forms.

Note! In accordance with the norms of Order of the Ministry of Labor No. 851n dated December 30, 2016, it came into effect from January 1, 2017 new Classification for risk classes by type of activity according to OKVED2. In this case, supporting data is entered into the documentation for 2016 according to old OKVED from the Classification in Order No. 625n dated December 25, 2012, which was still in force in 2016.

List of forms confirming the main type of economic activity:

1. Application for confirmation by a business entity of the main OKVED in the form approved in the Appendix of Order No. 55 dated January 31, 2006 - the document is generated to indicate the main type of OKVED and provide information on supporting reports.
2. Certificate for calculating the main OKVED in the form approved in Appendix 2 of Order No. 55 dated January 31, 2006 - the document is drawn up by the policyholder for the purpose of calculating the main type of OKVED. Calculation in progress mathematical method by determining the share of each type of activity in total size total revenue for the enterprise. In this case, the indicators are reflected in thousands of rubles, VAT is not taken.
3. Explanatory note to the account. balance sheet of the enterprise for last year – specified document provided by all enterprises, with the exception of small business entities.

The generated package of forms is sent to the territorial branch of Social Insurance. If the company has separate divisions (branches) that independently carry out settlements with employees and submit reports in Form 4-FSS, OKVED confirmation is submitted at the place of registration of the branches/divisions.

Sample of filling out confirmation of the main type of economic activity

All documents can be submitted in a convenient electronic form or in a familiar format. on paper. In the first case, you will need to obtain electronic key with reinforced digital signature. If for some reason the enterprise did not operate in 2016, this fact does not relieve the policyholder from the need OKVED confirmation. The same rules apply to organizations registered in mid-2016.

Entrepreneurs and companies registered already in 2017 do not need to confirm the main OKVED ID. Individual entrepreneurs indicate the type of activity when opening, and newly created companies will have to submit data in 2018.

Example of preparing a certificate and application:

Let’s assume that Impulse LLC in 2016 carried out operations in two types of activities - leasing non-residential premises with OKVED 70.20.2 and wholesale trade materials construction purposes with OKVED 51.13.2. Total revenue is 2,225,000 rubles. excluding VAT, including 2,070,000 rubles for rental relationships, 155,000 rubles for trade.

Start by filling out the certificate. Define specific gravity each OKVED in total revenue (in thousand rubles):

HC 1 = 2070 / 2225 x 100% = 93%,

HC 2 = 155 / 2225 x 100% = 7%.

The statement indicates data only for the type of activity that accounted for the most income - in our example, this is rent. The LLC does not provide an explanatory note, as it relates to small enterprises.

Do not neglect the requirements established for confirmation of activities, so as not to overpay your money to the treasury!

If you find an error, please highlight a piece of text and click Ctrl+Enter.

Many organizations and entrepreneurs do not want to pay insurance premiums at maximum tariffs, in order to avoid this you need to confirm your main type of activity before April 15, 2016.

In order to be able to pay contributions for injuries in 2016, taking into account the discount, companies had to confirm the corresponding right before November 1, 2015 (clauses 7 and 9 of the Rules approved by Decree of the Government of the Russian Federation of May 30, 2012 No. 524). But in order not to pay insurance premiums at the maximum rates from the declared types of activity, no later than April 15, 2016, you need to confirm the main type of activity. After all, the rate of contributions for insurance against accidents and occupational diseases depends on it. .

What type of activity is considered the main one?

Organizations and entrepreneurs independently determine their main type of activity (clause 11 of the Rules approved by Decree of the Government of the Russian Federation of December 1, 2005 No. 713). To do this, calculate how much income from the sale of products (works, services) for each type of activity you received last year. Then calculate the share of each type of activity in the total income from products sold(works, services). The activity that has the largest share will be the main one for the current year.

If several types of activities have the greatest share, then the main activity will be the one that corresponds to a higher class of professional risk. Occupational risk classes are given in the Classification approved by Order of the Ministry of Labor of Russia dated December 25, 2012 No. 625n.

During the year, the main activity of the organization may change from what was originally stated. If the new type of activity corresponds reduced tariff insurance premiums, the fund must return (or offset) insurance premiums paid at a higher rate.

The application of tariffs that do not correspond to the actual type of activity is contrary to the essence compulsory insurance. Therefore, if the tariffs established for the activities that were the main activity last year do not correspond to the activities that the organization is engaged in in the current year, it has the right to revise them. To do this, you need to submit documents and calculations confirming actual view activities. Fund representatives must review these documents and make a decision regardless of the previously established professional risk class and tariff size. Moreover, if as a result of the revision of tariffs there is an overpayment of insurance premiums, then it must be returned to the organization. The legitimacy of this approach is confirmed by arbitration practice.

Important!

Confirmation of the type of activity in the Social Insurance Fund in 2016 consists of several documents:

• certificate confirming the main type of economic activity;
• statement confirming the main type of economic activity.

Attach a copy of the explanatory note to the balance sheet for the previous year. Only small businesses and entrepreneurs do not need to rent it out.

Documents can be submitted on paper (in person or by mail) or sent in the form electronic document through single portal government and municipal services(www.gosuslugi.ru). If an organization sends documents electronically, they must be signed with an enhanced, qualified electronic signature.

When separate divisions set their tariffs

If a separate division of an organization independently pays premiums for insurance against accidents and occupational diseases, it is assigned a separate tariff. This follows from paragraphs 7 and 11 of the Rules, approved by Decree of the Government of the Russian Federation of December 1, 2005 No. 713.

If the organization has such separate divisions, then determine the main type of activity separately for each separate division, according to the head office of the organization without taking into account separate divisions. The procedure according to which the tariff is set for separate divisions is the same as for organizations (paragraph 2, clause 8 of the Procedure, approved by order of the Ministry of Health and Social Development of Russia dated January 31, 2006 No. 55). The notification form for separate divisions is given in Appendix 7 to the Procedure, approved by resolution FSS of Russia dated March 23, 2004 No. 27.

A separate unit that does not pay contributions on its own, as well as structural unit An organization (for example, a workshop) can set a separate contribution rate. This is possible if the unit is engaged in activities that are not core for the organization, according to this unit the organization reports separately to the Federal Social Insurance Fund of Russia, and the organization has no arrears in insurance premiums, as well as penalties and fines for accident insurance and occupational diseases, not repaid on the day of filing the application (Appendix 3 to the Procedure approved by order of the Ministry of Health and Social Development of Russia dated January 31, 2006 No. 55).

If you decide to establish a separate tariff for such a division, provide confirmation of the type of activity to the Social Insurance Fund in 2016 for the organization as a whole, and attach to it:

• statement. In this case, the types of activities that the organization indicated in the confirmation certificate must correspond to the types of activities listed in the application;
• copies of documents confirming that the division conducts activities that are not core to the organization (Regulations on the division, order (extract from the order) on accounting policies).

The decision to establish a separate tariff is made by the territorial branch of the FSS of Russia. This is done after agreement with the fund, where the submitted set of documents is sent within seven working days. The Fund reviews them within twenty working days and reports the results to the territorial branch of the FSS of Russia. After this, within two weeks, the branch of the Federal Social Insurance Fund of Russia at the place of registration of the organization must inform it about the tariff assigned to the separate unit. This is stated in paragraph 9 of the Procedure approved by order of the Ministry of Health and Social Development of Russia dated January 31, 2006 No. 55.

In what cases are contributions paid taking into account discounts and allowances?

The FSS of Russia can set a tariff for an organization taking into account a discount or surcharge. To do this, labor safety indicators in the organization are compared with industry average values. Industry average indicators were approved for 2016 by Resolution of the Federal Social Insurance Fund of Russia dated May 26, 2015 No. 72.

The discount will be given to companies that were registered before January 1, 2012, pay fees on time and have carried out a special assessment or certification (clause 8 of the Rules, approved by Decree of the Government of the Russian Federation of May 30, 2012 No. 524). The size of the discount depends on three indicators for 2013–2015. This is the ratio of payments for injuries to contributions, the number of accidents per 1000 workers and the number of sick days per such case (clause 3 of Rules No. 524). If all three of a company's metrics are below average, it can receive a discount of up to 40 percent. If all indicators are higher, then the fund will set a premium to the tariff (clause 6 of Rules No. 524). And if at least one indicator is above the average, the tariff will not change.

Discounts and surcharges to tariffs territorial branches the fund is determined according to the Methodology approved by order of the Ministry of Labor of Russia dated August 1, 2012 No. 39n. The decision to establish a discount on the tariff for next year The FSS of Russia must accept no later than December 1 of the current year, for a supplement - no later than September 1 of the current year. The FSS of Russia is obliged to notify the company of the corresponding decision within the next five days.

How to pay insurance premiums until the tariff is assigned

Based on the documents received, the FSS of Russia assigns a rate of contributions for insurance against accidents and occupational diseases for the current year. The applicant will be notified of this at two week period from the date when the documents were submitted (clause 4 of the Procedure approved by order of the Ministry of Health and Social Development of Russia dated January 31, 2006 No. 55). The notification form is given in Appendix 3 to the Resolution of the FSS of Russia dated March 23, 2004 No. 27.

Until the new tariff is assigned, you pay insurance premiums taking into account the main type of activity that was confirmed in the past year. This is directly stated in paragraph 11 of the Procedure approved by order of the Ministry of Health and Social Development of Russia dated January 31, 2006 No. 55. But in any case, take the tariff that is approved for the corresponding class of professional risk for the current year. Now for this purpose they use the Classification of types of economic activities by occupational risk classes, approved by order of the Ministry of Labor of Russia dated December 25, 2012 No. 625n.

When the FSS of Russia establishes a different class of professional risk, the contributions “for injuries” will be recalculated according to new rate. And even if this results in an underpayment to the budget, you will not have to pay penalties and fines. After all, you did not violate anything, but acted in accordance with the established procedure.

Important!

If the company has not submitted confirmation of its main activity to fixed time, the FSS independently determines the main type of activity of the employer for the current year. The main type of activity of the employer is recognized as the activity of the employer, which corresponds to the highest class of professional risk. At the same time, the fund does not have the right to choose the most “risky” type of business arbitrarily from all types of activities declared by the organization upon registration. In making the determination, the fund must take into account only those activities in which the organization was actually engaged in the previous year.

Based on materials from: http://www.glavbukh.ru/