How to determine the main type of economic activity

Every year, before April 15, all Russian enterprises must confirm the main type of their economic activity. This is done with the aim of assessing contributions for compulsory social insurance against industrial accidents and cases of occupational diseases. The amount of contributions depends on the annual rate, which, in turn, is in direct connection with the main activity of the enterprise.

You will need

• - statement of confirmation of the main activity;

• - certificate of confirmation;

• - copy of the balance sheet;

• - copy of the license (if the activity is licensed).

Instruction manual

1

It is necessary to determine the main type of activity in order to classify your enterprise as a particular risk class. The main type of 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 rendered. This determination procedure is established in paragraph 9 of the "Rules for classifying economic activities as occupational risk classes", which were approved by the Decree of the Government of the Russian Federation dated 01.12.2005.

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, he was assigned codes of economic activity in statistical offices. If there are several such species, in the absence of confirmation, the one that has the highest tariff will be accepted as the main one.

3

Determine the main type of activity of the enterprise, using 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.

4

In order for your business to minimize social insurance payments, you will have to make an effort. Before April 15, prepare and submit to the FSS a statement that you confirm the main activity. Attach a certificate to it confirming that this type of activity is the main one for your enterprise. It shall be completed in a unified form given in Appendix No. 2 of the Procedure. To confirm the correctness of the definition, attach a copy of the explanatory note to the balance sheet of the company for the previous year to the certificate. If the company operates under a license, then the package of documents must contain a copy of it.

• “Procedure for confirming the main type of economic activity”
• procedure for determining the main type of activity