Every year, by April 15, all Russian enterprises must confirm their main type of economic activity. This is done for the purpose of calculating contributions for compulsory social insurance against accidents at work and cases of occupational diseases. The amount of contributions depends on the tariff set annually, which, in turn, is directly related to the main activity of the given enterprise.
It is necessary
- - statement on confirmation of the main type of activity;
- - confirmation certificate;
- - a copy of the balance sheet;
- - copy of the license (if the activity is licensed).
Instructions
Step 1
It is necessary to determine the main type of activity in order to classify your company as one or another class of risk. The main activity for your company will be the type of activity that, according to the results of the last financial year, had the largest share in the total volume of products or services provided. This determination procedure is established in clause 9 of the "Rules for assigning types of economic activity to occupational risk classes", which were approved by the Decree of the Government of the Russian Federation of 01.12.2005 No.
Step 2
The legislation does not establish any administrative responsibility for the fact that you do not confirm the type of economic activity in this and subsequent years. But, as a rule, the enterprise itself is economically interested in this. When registering an enterprise, it was assigned codes of economic activity in the statistics authorities. If there are several such types, in the absence of confirmation, the one with the highest tariff will be accepted as the main one.
Step 3
Determine the main type of activity of the enterprise, using the approved methodological documentation. It includes the "Procedure for confirming the main type of economic activity", approved by order of the Ministry of Health and Social Development of the Russian Federation on January 31, 2006.
Step 4
It takes a lot of effort to keep your business to a minimum. By April 15, prepare and submit to the FSS a statement stating that you confirm the main type of activity. Attach to it a certificate confirming that this type of activity is the main one for your company. It is filled in according to the unified form given in Appendix No. 2 of the Procedure. To confirm the correctness of the definition, attach to the certificate a copy of the explanatory note to the balance sheet of the enterprise for the last year. If the company operates under a license, then the package of documents must contain a copy of it.
