We confirm the type of activity in the Social Insurance Fund in 2020

Since 2020, only the tax service is responsible for administering insurance premiums (with the exception of contributions for injuries). Nevertheless, decisions on recalculations and refunds of overpaid (collected) contributions, penalties and fines for periods before 2020 are made by the Federal Social Insurance Fund of the Russian Federation and the Pension Fund of the Russian Federation. Let's consider the procedure for returning overpayments for “old” social and pension insurance contributions. Moreover, the Pension Fund of the Russian Federation recently recommended new application forms for the return of overpayments that arose before 2020.

Maximum tariff

As such, there is no penalty for failure to confirm ATS. At the same time, if it turns out that the confirmation was not submitted on time, the Fund will independently determine the main type of activity with the highest class of professional risk from those indicated in the Unified State Register of Legal Entities (Resolution of the Government of the Russian Federation dated June 17, 2020 No. 551). This will lead to an increase in the rates of contributions for industrial accidents and occupational diseases. The more dangerous the type of activity, the higher the rate of contributions for injuries.

Since 2020, changes introduced by the Decree of the Government of the Russian Federation of June 17, 2020 No. 551 “On amendments to the Rules for classifying types of economic activities as professional risk” stipulate that if the insured does not confirm the main type of activity on time, the Fund has the right to classify the organization as the most dangerous of types of activities specified in the Unified State Register of Legal Entities, even if the company does not conduct such activities, and establish a maximum rate of contributions for injuries (clause 13 of the Rules for classifying types of economic activities as occupational risk, approved by Decree of the Government of the Russian Federation of December 1, 2005 No. 713, clause 5 of the Confirmation Procedure, letter of the FSS of the Russian Federation No. 02-09-11 / 16-07-2827).

Procedure for refunding overpayments on contributions

The amount of overpaid insurance premiums, penalties and fines is subject to offset against the relevant budget into which this amount was credited, against upcoming payments of contributions, arrears of penalties and fines, or return to the payer of contributions (clauses 1.1 and 14 of Article 78 of the Tax Code of the Russian Federation) . To offset and return the overpayment, you must: But these rules apply only to contributions for periods starting from 2020.

Overpayment of contributions that arose before 2020 can only be returned (Part 1, Article 21 of the Federal Law dated 07/03/2016 No. 250-FZ “On amendments to certain legislative acts of the Russian Federation and the recognition as invalid of certain legislative acts (legislative provisions acts) of the Russian Federation in connection with the adoption of the Federal Law “On Amendments to Parts One and Two of the Tax Code of the Russian Federation in connection with the transfer to tax authorities of powers to administer insurance contributions for compulsory pension, social and medical insurance”, hereinafter referred to as Law No. 250- Federal Law).

You should apply for a refund of the overpayment (letters from the Ministry of Finance of Russia dated 06/09/2017 No. 03-15-05/36284, dated 04/04/2017 No. 03-15-05/19760 and No. 03-15-05/19746, dated 03/06/2017 No. 03 -15-05/12706):

for contributions to compulsory insurance in case of temporary disability and in connection with maternity - to the Social Insurance Fund of the Russian Federation;
for contributions to compulsory pension insurance and compulsory health insurance - to the Pension Fund.

An application for refund of the overpayment can be submitted within three years from the date of payment of the specified amount. This follows from Art. 20 of Law No. 250-FZ and Part 13 of Art. 26 of the Federal Law of July 24, 2009 No. 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund.”

For your information

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When transferring powers to administer insurance premiums from the tax inspectorate funds, the technical transfer of information from the Pension Fund of the Russian Federation and the Federal Insurance Fund of the Russian Federation about the existing debt and the measures taken to collect it took considerable time. As a result, a number of submitted materials have currently missed the deadline for the undisputed collection of insurance premiums. In this regard, the Federal Tax Service of the Russian Federation, in a letter dated April 10, 2017 No. SA-4-7/, indicated to the tax authorities, in the event of missing deadlines for undisputed collection, of the need to file applications for the collection of insurance premiums in court.

Please note that the decision to return excess amounts is made only if the payer has no debt until 2020 (Part 3 of Article 21 of Law No. 250-FZ, letter of the Ministry of Finance of Russia dated March 1, 2017 No. 03-02-07/2/11564) .

The decision to return the amounts of overpaid (collected) insurance premiums, penalties and fines is made within 10 working days from the date of receipt of the relevant application (Part 1, Article 21 of Law No. 250-FZ). If the insured submits an updated calculation - within 10 working days from the date of completion of the desk audit of the specified calculation (Part 2 of Article 21 of Law No. 250-FZ, clause 5.3 of the letter of the Federal Tax Service of Russia No. BS-4-11/, Pension Fund of the Russian Federation No. NP- 30-26/947, FSS of the Russian Federation No. 02-11-10/06-308-P dated January 26, 2017).

For your information

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Updated calculations for insurance premiums for periods up to 2020 are submitted to the Pension Fund of the Russian Federation and the Federal Social Insurance Fund of the Russian Federation in the manner in force before the specified date (Article 23 of Law No. 250-FZ, letter of the Federal Tax Service of Russia dated April 20, 2017 No. BS-4-11/).

The Fund decides to return without taking into account the amounts of insurance premiums received after January 1, 2020, since these amounts are the subject of desk and on-site audits conducted by tax authorities (letter of the Pension Fund of the Russian Federation dated April 26, 2017 No. NP-30-26/5935).

For your information

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The legislation does not provide for the offset of amounts of overpaid insurance premiums (penalties and fines) before 2020 to repay the arrears of contributions accrued in 2020. And vice versa: it will not be possible to offset the overpayment of contributions (penalties and fines) generated in 2020 against the repayment of arrears for periods before 2017 (letter of the Federal Tax Service of Russia dated April 10, 2017 No. GD-4-8/6690 and the Ministry of Finance of Russia dated 03/01/2017 No. 03-02-07/2/11564).

The next day after the decision on the return is made, the fund sends it to the appropriate tax authority (Part 4, Article 21 of Law No. 250-FZ). Tax officials actually return the overpayment to the payer (letter of the Ministry of Finance of Russia dated May 24, 2017 No. 03-15-06/31934).

Please note: the legislation does not provide for the payment of interest to payers of insurance premiums for violating the established deadline for the return of amounts of overpaid (collected) contributions, penalties and fines for periods before 2020 (letter of the Ministry of Finance of Russia dated 01.03.2017 No. 03-02-07/2/ 11564).

Arbitrage practice

Currently, judicial practice mainly refers to the previous Procedure and Rules. Previously, before 2020, if companies did not timely confirm the type of economic activity and the FSS determined it according to the Unified State Register of Legal Entities, without finding out whether such activity was actually carried out, the organizations successfully argued in court that the Fund must choose from the types of activities actually carried out, referring to the Resolution of the Presidium Supreme Arbitration Court of the Russian Federation dated July 5, 2011 No. 14943/10. According to the position of the Presidium of the Supreme Arbitration Court of the Russian Federation, the main activity is considered to be the activity actually carried out by the organization, and not just indicated in the Unified State Register of Legal Entities.

Thus, the conclusion in favor of the policyholder was made in the Resolution of the Autonomous Region of the Moscow Region dated May 2, 2020 No. F05-5041/2017 in case No. A40-174139/2016. The organization won the dispute, proving that it carried out a single type of activity, and the FSS did not provide evidence from which it follows that the company actually carried out the type of economic activity based on which the Fund chose the insurance premium rate.

In the Resolution of the Eleventh Arbitration Court of Appeal dated February 16, 2020 No. 11AP-18753/2016 in case No. A65-18430/2016, the court, in addition to considering the issue of the actual activity of the insured, took into account the insignificance of the delay in documents confirming the main type of activity, and the fact that the FSS at the time of the decision had information about the main type of activity of the organization.

The court indicated that the establishment of an increased insurance rate based on the maximum class of professional risk is provided for by law only in the case of failure to provide documents confirming the type of activity carried out by an insured who carries out several types of activity.

The Arbitration Court of the East Siberian District considered case No. A33-13023/2017, in which the organization in 2020 did not timely confirm its main activity in the Social Insurance Fund due to the illness of the chief accountant. In this regard, the fund determined the insurance tariff based on the highest class of professional risk from the types of activities specified in the Unified State Register of Legal Entities, and set the contribution rate for the type of activity to which the maximum tariff corresponds.

The organization, having decided that the notification received by the Fund dated April 24, 2020 was illegal and violated its rights, filed a corresponding application with the Arbitration Court, since the reason for the untimely submission of papers confirming the main type of economic activity was the temporary disability of the chief accountant responsible for the submission of this reporting to the Social Insurance Fund. In confirmation, along with explanations, the organization submitted a certificate of temporary incapacity for work.

The Arbitration Court of the East Siberian District, in a ruling dated February 15, 2020 No. F02-7552/2017 in case No. A33-13023/2017, overturned the Fund’s decision. Due to the fact that documents confirming the type of activity were received on May 23, 2020, and the activity in the type chosen by the FSS was not actually carried out, the court concluded that the indication in the Unified State Register of Legal Entities of data on different types of activities does not indicate their actual implementation and does not exclude carrying out other work not specified in the Unified State Register of Legal Entities. The notification of the FSS about the establishment of an increased class of professional risk due to the failure to submit documents on time to confirm the main type of activity was declared illegal.

The court rejected the Fund’s argument that there was no obligation to request documents, since the Fund must prove the legality and validity of the decision to set the insurance premium rate, which directly depends on the actual activities. According to the court, late submission of documents is not a basis for establishing an increased tariff. The court concluded that the Fund, exercising its powers in the event of failure by the policyholder to provide documents, if necessary and lacking information, has the right to request the necessary documents from the policyholder.

note

After changes in legislation that came into force in 2020, it is normatively established that the Social Insurance Fund has the right to choose the type of activity from those contained in the Unified State Register of Legal Entities. Therefore, it is better not to violate the established deadlines.

Which documents

At the place of registration of the organization, a certain package of documents must be submitted to the territorial body of the Social Insurance Fund. Namely:

application for confirmation of the main type of economic activity;
certificate confirming the main type of economic activity;
a copy of the explanatory note to the balance sheet for 2019 (except for representatives of small businesses).

On our website, you can view and fill out the application for free via a direct link here, and confirmation certificates here.

Both of these documents, as well as the procedure for confirming the main type of economic activity for 2020, are still approved by order of the Ministry of Health and Social Development of Russia dated January 31, 2006 No. 55. There have been no changes.

In addition, you need a passport and a power of attorney if the documents are submitted by an authorized representative.

Thus, the policyholder is able to submit the necessary documents to confirm the main type of economic activity in 2020 after submitting the balance sheet for 2020 to the Federal Tax Service of Russia, but no later than May 6, 2020 (transfer).

Uncertain future

It is unclear how judicial practice will develop in the future. It is better not to violate the established deadlines, and if this does happen, the organization can challenge the FSS decision in court. As evidence in favor of the policyholder, the court may take into account the following circumstances:

committing a violation for the first time;
short period of delay in submitting documents;
actual failure to carry out activities specified in the Unified State Register of Legal Entities;
at the time of making the decision to establish an increased rate of insurance premiums, the fund had information about the actual main activity of the organization.

Sending an application for confirmation of the main type of activity to the Social Insurance Fund through the State Services portal

It is very easy to send an application for confirmation of the main type of economic activity through the State Services service: there is no need to stand in line at the Social Insurance Fund or at the post office, and the Notification of the amount of insurance premiums will be available on the portal.

Let's look at step-by-step instructions for sending confirmation of your main economic activity to the Social Insurance Fund through the Gosuslugi portal.

Step 1. To get to the site, type gosuslugi.ru in the search bar of your browser

Step 2. Click on the link at the bottom of the Sign in using an electronic signature .

Step 3. Click on the Finish .

Step 4. Click on the field with the name of your Organization.

Step 5. Select the box with the Organization name.

Step 6. Confirmation of main activity in the search bar .

Or use the hint on the main page of the portal.

After selecting “confirmation of the main type of economic activity of the policyholder” in the search line, the screen looks like this:

Step 7. Click on the link Confirmation of the main type of economic activity of the policyholder .

Step 8. The screen will change appearance. Next, click on the Get service .

If a message appears about redirecting to the old version of the site, click “refresh data” in the search bar.

Step 9 . On the Service Registration , select the desired option - Create a new application or Draft application , if it was created earlier and has not been completed. This function is also available on the State Services portal. Click the Continue .

Step 10. Fill in the information in the appropriate fields marked with an asterisk. the name of the territorial body of the FSS of the Russian Federation from the drop-down list. Enter the remaining data in the white fields based on the completed Application.

Click " Next .

Step 11. First download the completed Application form for confirmation of the main type of economic activity from 1C and save it as a PDF.

Add forms using the Upload . If the document is on several sheets, add a new sheet using the Add .

Do the same with the Explanatory Note .

Step 12. After uploading the files, click the Submit Application .

The application has been sent and a number has been assigned to it.

Step 13. You can view the status of the Application in your Personal Account on the Notifications - Application tab.

Step 14. When the application is processed, the status will change to Service provided . Click on the status window and go to your application.

Then click on the link "". A scanned copy of the Notification in PDF format on the Service Delivery Results You can open the document, save the document, and print it.

By clicking the Save , you can open the file with the Notification and save it on your computer in a convenient place. If the notice is on two sheets, then save each sheet.

Sheet 1.

Sheet 2.

Notification about the amount of insurance premiums has been received, we have successfully completed the submission of the Application to the Social Insurance Fund!

Here you can view the entire history - from sending the application to the provision of the service. To do this, click on the Review History . This option is useful if some technical problems have occurred, and it is necessary to prove that the Organization sent the documents on time and complied with all procedures.

How to reduce the simplified tax system by the amount of contributions

Insurance premiums paid during the reporting/tax period help minimize the tax burden under the simplified tax system. This applies to both advance payments and taxes payable at the end of the year.

As for the object of the simplified tax system “income minus expenses”, in this case, insurance premiums paid both for employees and fixed insurance premiums paid by an individual entrepreneur for himself are subject to inclusion in expenses based on the results of the reporting or tax period, depending on the date actually incurred expenses.

In the case of applying the object of the simplified tax system “income”, the situation is somewhat different - expenses incurred during the tax period from business activities are not taken into account when calculating the tax base.

At the same time, in accordance with the provisions of Art. 346.21 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation), payers of the simplified tax system “income” can reduce the calculated tax on paid insurance contributions to extra-budgetary funds (PFR, MHIF, Social Insurance Fund).

Contributions to extra-budgetary funds reduce tax under the simplified tax system “income” if:

contributions were actually paid in the reporting (tax) period;
contributions have been paid within the calculated amounts;
contributions were accrued during the period of application of the simplified tax system. Paid debt on contributions generated during the period of application of another taxation system cannot reduce the amount of tax under the simplified tax system.

Paid contributions, as well as other payments listed in clause 3.1 of Art. 346.21 of the Tax Code of the Russian Federation, they can reduce the tax on “income” under the simplified tax system for organizations or individual entrepreneurs with hired employees by no more than 50%. For individual entrepreneurs without employees, the tax reduction is carried out in a special manner - the tax amount (advance tax payments) is reduced by the actual fixed insurance premiums paid for oneself.

The amount of fixed insurance premiums is determined by the norms of paragraph 1 of Article 430 of the Tax Code of the Russian Federation.

Sending an application to confirm the main type of activity to the Social Insurance Fund via 1C-Reporting

To send an application through 1C-Reporting, click on the Send .