ORDER OF THE GOVERNMENT OF THE RUSSIAN FEDERATION

of May 27, 2025 No. 728

About approval of Rules of determination of codes under the All-Russian Classifier of Economic Activities of reporting type and percentage shares of main type of economic activity and additional types of economic activity (in the presence)

According to articles 26.15 and 26.16 of the Federal law "About Compulsory Social Insurance from Labor Accidents and Occupational Diseases" and article 5 of the Federal law "About State Registration of Legal Entities and Individual Entrepreneurs" Government of the Russian Federation decides:

1. Approve the enclosed Rules of determination of codes under the All-Russian Classifier of Economic Activities of reporting type and percentage shares of main type of economic activity and additional types of economic activity (in the presence).

2. This resolution becomes effective since September 1, 2025.

Approved by the Order of the Government of the Russian Federation of May 27, 2025 No. 728

Rules of determination of codes under the All-Russian Classifier of Economic Activities of reporting type and percentage shares of main type of economic activity and additional types of economic activity (in the presence)

1. These rules establish procedure for determination by Federal State Statistics Service and Fund of pension and social insurance of the Russian Federation of codes for the All-Russian Classifier of Economic Activities of reporting type - codes of main type of economic activity and additional types of economic activity (in the presence) (further respectively - the All-Russian qualifier, the main code of reporting type, additional codes of reporting type) and percentage share of such types of economic activity.

2. The concepts used in these rules are applied in the values determined by the Federal Law "About Compulsory Social Insurance from Labor Accidents and Occupational Diseases" and the Federal Law "About State Registration of Legal Entities and Individual Entrepreneurs".

3. The main code of reporting type and additional codes of reporting type, and also calculation of percentage shares of main type of economic activity and additional types of economic activity are (in the presence) determined on the basis:

a) primary statistical data provided by the legal entities and physical persons registered as individual entrepreneurs (further - business entities), during annual statistical observation;

b) primary statistical data provided by business entities in initiative procedure by results of carrying out independent inspection;

c) the administrative data provided by public authorities and (or) business entities for refining of primary statistical data provided by them.

4. For determination of the main code of reporting type and additional codes of reporting type of business entity all types of economic activity performed by business entity for calendar year with disaggregation at least 4 digital signs of code on the All-Russian qualifier, and also the indicators specified in Item 5 of these rules are considered.

5. The main code of reporting type and additional codes of reporting type of business entity are determined in general following the results of accounting year by the following indicators:

a) for the commercial organizations, except for the commercial organizations specified in the subitem "b" of this Item - turnover of goods, the performed works, the rendered services in the types of economic activity which are not relating to trading activity or gross profit (by the types of economic activity relating to trading activity).

In case of implementation by business entity of the trading activity and activities which are not relating to trading activity when calculating percentage shares of types of economic activity data on indicators are summed up;

b) for financial and insurance companies - the average number of workers (the amount of average number of workers, average number of external part-time employees and average number of the workers performing works on agreements of civil nature) which has the greatest specific weight in the total number of employees of the specified organizations (for the main code of reporting type), the average number of workers by types of economic activity (for additional code of reporting type);

c) for individual entrepreneurs - the total amount of revenue from production (realization) of goods, the performed works, the rendered services and (or) the property rights expressed in cash and (or) natural forms, including tax on value added;

d) for non-profit organizations - the average number of workers (the amount of average number of workers, average number of external part-time employees and average number of the workers performing works on agreements of civil nature) which has the greatest specific weight in the total number of employees of the specified organizations (for the main code of reporting type), the average number of workers by types of economic activity (for additional code of reporting type).

6. Determination of the main code of reporting type includes the following stages:

a) determination of the types of economic activity performed by business entity, having at least 4 digital signs on the All-Russian qualifier (further - certain code on the All-Russian qualifier);

b) determination of one of the indicators specified in Item 5 of these rules (further - indicator);

c) determination of measure values by certain codes on the All-Russian qualifier;

d) determination of the percentage share of each measure value by certain codes on the All-Russian qualifier calculated by division of each measure value into the total amount of all measure values by certain codes on the All-Russian qualifier and multiplication of result of division into 100 percent;

e) reference of certain code on the All-Russian qualifier to the Section having alphabetic code according to the All-Russian qualifier (further - the Section);

e) determination of the main Section which percentage share is the greatest, by addition of percentage shares in each of Sections;

g) determination of the main class according to the All-Russian qualifier which percentage share is the greatest, by addition of percentage shares in each class in the main Section;

h) determination of the main subclass according to the All-Russian qualifier which percentage share is the greatest, by addition of percentage shares in each subclass in the main class;

i) determination of primary group according to the All-Russian qualifier which percentage share is the greatest, by addition of percentage shares in each group in the main subclass;

j) determination of the main subgroup according to the All-Russian qualifier which percentage share is the greatest, by addition of percentage shares in each subgroup on the All-Russian qualifier (in the presence) in primary group;

k) determination of main type (in the presence) which percentage share is the greatest in the main subgroup.

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