FSS announced that the deadline for the submission of documents for confirmation of the main economic activity is transferred on 12 may 2020 (including weekends from 9 to 11 may 2020).
On the Fund’s website on 29 April published a detailed “Explanation on the extension of the deadline for the submission of documents to insurers for confirmation of the main economic activity in the period of validity of restrictive measures applied to combat the spread of the new coronavirus infection”.
According to paragraph 1 of the decree of the President of the Russian Federation from 28.04.2020 No. 294 in the period from 6 to 8 may 2020 installed non-working days.
In accordance with article 193 of the Civil code of the Russian Federation, if the last day of the period falls on a nonworking day, the period shall expire on the next following business day.
Thus, the policyholder, for which according to the legislation of the Russian Federation in the period from 15 April to 8 may 2020 installed non-working days, the deadline for the submission of documents for confirmation of the main economic activity is transferred on 12 may 2020 (including weekends from 9 to 11 may 2020).
As already mentioned, the MC, every year, all legal entities operating in Russia shall send to the territorial body of social insurance Fund of the place of registration of the documents for confirmation of the main activities of the organization. To what class of risk is one of the main activity of the organization depends on the contribution rate for compulsory insurance against accidents at production and occupational diseases. Organizations need to determine a main direction of its activities on the results of the previous year.
the Main economic activity is determined by the policyholder on the basis of data of accounting reporting for the previous year. For commercial organization, the main will be the type of economic activity, which in the previous year has the greatest share in the total volume of produced goods and rendered services, and for non-profit organizations — the form in which the results of the previous year was the largest number of employees of the organization.
To confirm the main activity of the legal person must submit to the territorial body of social insurance Fund at the place of registration three documents: a statement about confirming the main economic activity, certificate, confirmation of the main type of economic activities, a copy of the explanatory note to the balance sheet for the previous, i.e. 2019.
the Latter document is not necessary to show Strachowice��pits, which are small businesses. In addition, to confirm the main type of economic activities do not need organizations in 2020.
Organizations can confirm the main economic activities through their representatives — persons authorised by the applicant to represent their interests on the basis of power of attorney issued in the order established by the civil legislation of the Russian Federation.
you can Submit documents in paper and electronic form. The first option assumes that organizations can apply by coming to the territorial authority FSS in person, submitted through MFC or direct by mail the certified mail.
However, as noted in the Fund, in connection with the folding of the sanitary-epidemiological situation faster, easier and, most importantly, the safest way you can submit documents in electronic form. This can be done in three ways: through the Single state services portal using the Personal account of the policyholder on the FSS website or through the Gateway of the Fund.
Delivery of documents in electronic form saves time insurers and simplifies the process of interaction with local bodies, has added to the FSS. According to the Foundation, last year the possibility to apply online have used 30% of policyholders. This year the Fund expects that the service will use more than 70% of the companies.
Legal entity often wonder what would happen if they are late with the submission of documents or does not confirm the main economic activities.
if the company is late with filing documents, penalties are not provided.
However, if the organization fails to confirm the main economic activities, the territorial authority FSS alone attribute it to the kind of economic activities listed in the Unified state register of legal entities (EGRUL), which has the highest class of professional risk. This means that insurance payments on obligatory social insurance from accidents on manufacture and occupational diseases, the organization will have to pay the maximum rate.
Insurers also warned about the risks that arise from incorrect identification of the main economic activity. If the organisation upon confirmation of the main type of economic activity pointed out as the main the economic activity that brings the most revenue, it will lead to the need of additional insurance premiums. During the audit the specialists of the territorial authority FSS compares the actual income of the organization carried out economic activities in accordance with the codes of all-Russian classifierIDE of economic activities (OKVED), which is specified in the register and the documents submitted for confirmation of the main activities.
If confirmed by the FSS in economic activity does not match the basic type of economic organization, the territorial authority FSS will recalculate the premiums. In this case, the organization will have to repay the arrears, to pay interest and a penalty.
