Екатерина Уцына
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ФСС России опубликовала значения основных показателей по видам экономической деятельности на 2021 год (постановление ФСС России от 25 июня 2020 г. № 107). При их разработке учитывались данные деятельности страхователей за три предыдущих года – 2017, 208 и 2019 года.
Напомним, что значения применяются для расчета скидок и надбавок к страховым тарифам на ОСС от несчастных случаев на производстве и профзаболеваний на 2020 год. В зависимости от размера установленной скидки или надбавки для того или иного вида деятельности, будет меняться и конечная сумма страховых взносов, подлежащая уплате организациями.
Скидка или надбавка устанавливается страхователю, если все показатели, такие, как отношение суммы обеспечения по страхованию в связи со всеми произошедшими у страхователя страховыми случаями к начисленной сумме страховых взносов, количество страховых случаев у страхователя на 1 тыс. работающих и количество дней временной нетрудоспособности у страхователя на 1 несчастный случай, признанный страховым, исключая случаи со смертельным исходом меньше (скидка) или больше (надбавка) аналогичных показателей по виду экономической деятельности, к которому отнесен основной вид деятельности страхователя.
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Для получения скидки страхователь должен обратиться с заявлением (форма установлена приказом ФСС России от 25 апреля 2019 г. № 231) к страховщику по месту своей регистрации после утверждения страховщиком значений основных показателей по видам экономической деятельности на очередной финансовый год, но не позднее 1 ноября текущего календарного года.
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