Codification rules

A AGRICULTURE, FORESTRY AND FISHING

01 Crop and animal production, hunting and related service activities

Bakeries, butchers and cheesemongers

If bakery:
• 107100: Produces and sells bread
• 4724…: If only sells bread without production
• 107100: If hesitation bread production

If butchers:
• 101…: If slaughterhouse and sale of meat
• 472200…: If cutting plant and sale of meat
• 472200…: If hesitation sale of meat

If cheesemongers:
• 01…: If alpine agricultural area, production and sale of cheese
• 105102…: Production and sale of cheese
• 472901…: If only sells cheese, without production
• 472901: If hesitation sale of cheese

Definition of retail trade (47)

Different selling methods:
- Specialised shop: certain type of selling NOGA: 472… - 477…
- Non-specialised shop: sale of a large range of products, NOGA: 471…
- Outside shop: on stalls, markets, internet, etc. NOGA: 478… - 479…

Food retail trade:
- NOGA 4711… Non-specialised food shops (supermarkets, etc.)
- NOGA 472… Specialised food shops
- NOGA 478100 Sale via stalls and markets
- NOGA 479100 Sale via mail order houses or via internet
- NOGA 479900 Sale via door-to-door salespersons or vending machines
- NOGA 01…. Farm products sold by the farmer
- NOGA 56…. to be consumed on-site

022000 Logging

This code must not be used.
The activity must be coded under 021000

C MANUFACTURING

Priority in case of multiple activities

If production, repair and sales activities are carried out, the priority is as follows :

- if production and sale: production takes priority
- if production and repair: production takes priority
- if repair and sale: repair takes priority

Outsourced activities (outsourcing)

There are several types of outsourcing, the enterprise may outsource::
• Part of a production process, classification: production
• All of a production process
o & owner of commodities, classification: production
o & non-owner of commodities, classification: section G, M or N :

For a construction enterprise:
• Part of the construction activities, classification: construction - section F

Further information:
- Introduction to NOGA 2008

101 Processing and preserving of meat and production of meat products

105102 Manufacture of cheese

107100 Manufacture of bread; manufacture of fresh pastry goods and cakes

271100 Manufacture of electric motors, generators and transformers

Solar energy, collectors and heating

Production
• 271100: Solar collectors or panels (to generate electricity)
• 282100: Solar heating equipment (to generate heat)

Installation
• 432100: Solar panels/collectors to generate energy or electricity
• 432204: Solar collectors or cells (to generate heat)

Wholesale trade
• 467400: Non-electric solar cells or panels
• 466900: Electric solar cells or panels

Retail trade
• 475202: Non-electric solar cells or panels
• 475400: Electric solar cells or panels

282100 Manufacture of ovens, furnaces and furnace burners

F CONSTRUCTION

411000 Development of building projects

Building sector

411000 – development of building projects:
This code must not be used.

681000 – buying and selling of own real estate:
• Own real estate transactions (buying and selling): landed property, apartment buildings
• Creation of housing estates, without land improvement

683100 – real estate agencies:
• Intermediary between buyers and sellers: provides assistance and advice for finding property and related procedures
• Does not own, buy or sell real estate itself.

683200 – real estate administration:
• Takes care of the administrative side of real estate management for the third party

DO NOT CONFUSE WITH:
Rental and use of own or rented real estate:
• 682001: letting of own or leased land
• 682002: letting of own or leased buildings and dwellings

412001 General construction of buildings

If general construction of buildings (412001) and architects (711101) activities are undertaken,
general construction of buildings 412001 takes priority.

Civil engineering and building

If the description of the activity is "civil engineering" and it is impossible to determine the main activity between:

In the whole 42 division
• 421100: construction of roads and motorways
• 421200: construction of railways and underground railways
• 421300: construction of bridges and tunnels
• 422100: construction of utility projects for fluids
• 422200: construction of utility projects for electricity and telecommunications
• 429100: construction of water projects
• 429900: construction of other civil engineering projects n.e.c.

Code under 429900 (= construction of other civil engineering projects n.e.c.)

If construction if construction in the field of:
• Construction: code under 412001
• Building construction and civil engineering : code under 412003
• Civil engineering: code under 42… according to type of work

If repairs in the field of:
• Construction: code under 412004
• Building construction and civil engineering : code under 412004
• Civil engineering: code under 42… according to type of work

412002 General contractor work in building construction

Code 412002 must not be used (it is difficult to distinguish between 412001 and 412002).

412003 General building construction and civil engineering works n.e.c.

42 Civil engineering

421100 Construction of roads and motorways

421200 Construction of railways and underground railways

421300 Construction of bridges and tunnels

422100 Construction of utility projects for fluids

422200 Construction of utility projects for electricity and telecommunications

429100 Construction of water projects

429900 Construction of other civil engineering projects n.e.c.

432 Electrical, plumbing and other construction installation activities

If electrical, plumbing and other construction installation (432…) and architects (711101) activities are undertaken,
electrical, plumbing and other construction installation 432… take priority.

432100 Electrical installation

432204 lnstallation of heating, ventilation and air-conditioning systems

G WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES

46 Wholesale trade, except of motor vehicles and motorcycles

For mail order and internet sales of wholesale products (NOGA 46), the sales channel is not considered but the product in the corresponding wholesale sector.

A wholesaler (NOGA 46) sells these goods to businesses. A retailer (NOGA 47) sells its products to the final consumer. If both activities are carried out without predominance, retail trade (47) takes precedence.

461 Wholesale on a fee or contract basis

Definition of wholesale trade intermediary(461…)

- Puts professional buyers and sellers in touch with each other so they can exchange merchandise or carry out commercial transactions on behalf of a third party, including on the internet
- Does not buy or sell merchandise but offers a service
- Is not the owner of the merchandise exchanged
- Remuneration on a commission basis in proportion to the volume of business handled

466900 Wholesale of other machinery and equipment

467400 Wholesale of hardware, plumbing and heating equipment and supplies

47 Retail trade, except of motor vehicles and motorcycles

Trade

Definition of wholesale trade (46 et 45):
- Resale to another enterprise, to industrial and commercial users, to collectivities, to professional users or to wholesalers.

Excluded:
- - any transformation of products

Remark:
Note that 479100 - mail order or internet sales is only to be used when the company sells all kinds of products (clothes, electronics, etc.) for retail trade.
If the company sells specific products (e.g. books only) the sales channel is no longer considered, but the product in the corresponding retail sector.

472 Retail sale of food, beverages and tobacco in specialised stores

472200 Retail sale of meat and meat products in specialised stores

4724 Retail sale of bread, cakes, flour confectionery and sugar confectionery in specialised stores

472901 Retail sale of dairy products and eggs

473000 Retail sale of automotive fuel in specialised stores

Motor fuels trade

NOT TO BE CONFUSED WTH:
473000: Motor fuel retail trade for vehicles (petrol station) - with or without shop
477801: Retail trade of heating oil, gas canisters, coal and wood for domestic use

475202 Other retail sale of hardware, paints, building and DIY materials

475400 Retail sale of electrical household appliances in specialised stores

477 Retail sale of other goods in specialised stores

477801 Retail sale of fuels and fuel oils

478 Retail sale via stalls and markets

479 Retail trade not in stores, stalls or markets

479100 Retail sale via mail order houses or via Internet

Retail sale via mail or internet

If an enterprises makes online sales of a certain type of product, it should be coded under the sale of that commodity.

If an enterprise makes online sales of all types of product that concern several fields, then it should be coded under 479100.

479900 Other retail sale not in stores, stalls or markets

Food service and hospitality activities

The code 561003 must not be used.

Related codes and definitions:

If the valued added mainly comes from the sale of:
• Beverages: code under bars
563001: bar, café, etc.
563002: discotheque, night club, etc.
• Meals: code under restaurants
561001: restaurant, take-away, mobile food carts, etc.
561002: restaurant providing accommodation
562100: catering service
562900: mass catering, cafeteria and staff canteen

Further information:
If the food delivery is also prepared by the delivery person
561001: If the food is also prepared by the delivery person
532000: Delivery only, the food is prepared by another enterprise
562100: The food is prepared by another enterprise but it is the delivery company that buys the ingredients and takes the risks
479900: Sale of food and drinks in vending machines

H TRANSPORTATION AND STORAGE

493200 Taxi operation

If taxi operation (493200) and renting and leasing of cars and light motor vehicles (771100) activities are undertaken,
taxi operation 493200 takes priority.

Sharing activities (sharing economy)

During discussions it was decided not to consider the computer-related economic activity, but the service provided.
Online platform for taxi reservations
493200 - taxi reservation centre services

Online platform for hotel reservations
791100 - travel agency activities, such as various kinds of transport and accommodation

Online platform for holiday apartment reservations
552001 - holiday apartments, holiday homes

Transport

• 494100: Freight transport (only includes animals)
• 493200: Passenger transport (human beings) and can be accompanied by a pet This code also includes taxi reservation centre services.

494100 Freight transport by road

501000 Sea and coastal passenger water transport

Different types of transport

Code 501000 (=see and coastal passenger water transport) includes:
Operation of excursion, cruise or sightseeing boats
Renting of pleasure boats

Code 511000 (=Passenger air transport) includes:
Air transport (regardless of size)
Renting of air transport equipment

511000 Passenger air transport

Airlines

Related codes and definitions:
Airline offices may have three different NOGA codes depending on their activities:
791100: Transport reservation services (flight, vehicle rental, etc.)
511000: Passenger air transport
522300: Service activities incidental to air transportation

Further information:
Airport and air-traffic control activities, etc. ground service activities are coded 522300 …. These activities are not related to airlines.

522 Support activities for transportation

The code includes activities that are carried out before or after the shipment. This covers, for example, activities such as cargo handling, use of transport infrastructure, preparation of documents for transport or labelling for shipment etc.

522300 Service activities incidental to air transportation

532000 Other postal and courier activities

I ACCOMMODATION AND FOOD SERVICE ACTIVITIES

552001 Holiday apartments, holiday homes

561001 Restaurants, cafes, snack bars, tea rooms, ice-cream parlours

561002 Restaurants with accommodation

562100 Event catering activities

Event catering services (= catering)

Related codes and definitions:

Further information:
Catering services: code 562100
Catering services + other food service activities (restaurant, butcher, etc.): code under the other activity

562900 Other food services

563001 Bars

563002 Discos, dance halls, night clubs

J INFORMATION AND COMMUNICATION

591100 Motion picture, video and television programme production activities

If sound recording and music publishing (592000) and motion picture, video and television programme production activities (591100) are undertaken,
motion picture, video and television programme production 591100 takes priority.

592000 Sound recording and music publishing activities

620100 Computer programming activities

If computer programming (620100) and computer consultancy (620200) activities are undertaken,
computer programming 620100 takes priority.

620200 Computer consultancy activities

K FINANCIAL AND INSURANCE ACTIVITIES

641901 Banks with a special field of business

Banks

Banking is coded based on the Swiss National Bank (SNB):
• NOGA codes concerned: 641901 to 641911
• Annual publication of a list of all institutions of banking statistics
• Link : www.snb.ch -> Statistics -> Statistical publications -> Banks in Switzerland
• https://www.snb.ch/de/iabout/stat/statrep/id/statpub_bankench

641911 Other banking institutions

642001 Activities of financial holding companies

Holding

See: Scheme on companies

Definition of holding company:
- Member of a group whose main activity is the ownership of the group; the holding company holds the shares (controls the equity) of a group of subsidiaries
- it does not provide other services to companies in which it holds capital, or manage or administer other entities

Classification criteria:
- Shareholding in another company > 50%.

- Number of employees < 3 full-time equivalent (FTE) or 5 persons
- Turnover ≤ CHF 300,000

See: Scheme on companies

642002 Activities of other holding companies

6430 Trusts, funds and similar financial entities

Pension funding 2nd pillar

• 653000: Pension funding
Pension funds according to BVG, Non-mandatory (only foundations, public law, cooperatives)

• 663001: Funds intermediation (if no indication)
Foundations and investment funds have to be coded in 643000 and not in 663001

• 663002 : If vested benefits foundation with bank, insurance company / Tied accounts

Note :
In the commercial register www.zefix.ch this type of unit is indicated as having a supervisory authority (keywords: Aufsichtsbehörde / Stiftungsaufsicht).

649902 Group treasury companies

Asset management foundations

• 649902: Group treasury companies

Note:
An asset management foundation handles the collective investment and management of pension funds entrusted to it by investors.

651 Insurance

Insurance company / General insurance agency

Insurance companies cover the risk of insurance activity. General agencies, in contrast, do not cover any risk. Their task consists in brokering insurance. Two types of general insurance agency can be identified, dependent and independent ones.

Dependent general agencies belong entirely to the relevant insurance company, whom they represent on the ground.

Independent general agencies are not directly tied to an insurance comany and act as insurance brokers (insurance intermediaries).

• 651 *: Insurances (> dependent general agency)
• 651 * : Insurances (> insurance company)
• 662200: Activities of insurance agents and brokers (> independent general agency.

651202 Accident and indemnity insurance

Health insurance

Health insurance companies are coded under 651203 and often bear the name followed by the indication “Name + Krankenkasse AG” “Nom + caisse maladie”, “nome + cassa malati”.

They must feature on the FOPH list of health insurance companies and cover basic and complementary health insurance and can be found at the following link:

General info:
https://www.bag.admin.ch/bag/en/home/versicherungen/krankenversicherung/krankenversicherung-versicherer-aufsicht.html

List:
https://www.bag.admin.ch/bag/en/home/versicherungen/krankenversicherung/krankenversicherung-versicherer-aufsicht/verzeichnisse-krankenundrueckversicherer.html

If the insurance company only offers complementary health insurance, it will be coded under 651203.

• 651202: Accident and indemnity insurance
• 651203: Health insurance companies

651203 Health insurance

651204 Other non-life insurance (excl. mandatory social security) n.e.c.

Invalidity and unemployment insurance

NOT TO BE CONFUSED WITH:

• 651204: Non-life insurance (excl. mandatory social security) n.c.e.
• 662901 : Compensation funds

For a compensationf und with invalidity and unemployment insurance, the code 662901 takes priority.

Family allowances

• 651204: Family allowances / Familienzulagen

This code should be used in accordance with the explanatory notes
https://www.kubb-tool.bfs.admin.ch/en/code/651204?q=651204

Unemployment insurance is coded under 843000
https://www.kubb-tool.bfs.admin.ch/en/code/843000?q=843000

Compensation and employers’ funds are coded under 662901
https://www.kubb-tool.bfs.admin.ch/en/code/662901

Invalidity insurance is coded under 843000
https://www.kubb-tool.bfs.admin.ch/en/code/843000?q=843000

652000 Reinsurance

Reinsurance

• 652000: Reinsurance

Information:
Reinsurance is the insurance of insurance companies, to cover major risks for nuclear installations, risks of major natural disasters. These are insurances that insure other insurances.

6530 Pension funding

661200 Security and commodity contracts brokerage

Until this topic is revised, this type of transaction is coded in 661200 Security and commodity contracts brokerage (trading). If the activity is related to the programming of these technologies, it will be coded in IT programming.

Mining : financial 66xx / non-financial 62xx
Future exchange business (6612 / 6619)
Blockchain : supporting technology (auxiliary activities are not coded)

661900 Other activities auxiliary to financial services, except insurance and pension funding

Crowdfunding

NOT TO BE CONFUSED WITH :
661900: In start-ups, new projects
829900: For charitable projects

662200 Activities of insurance agents and brokers

662901 Occupational / cantonal equalisation funds

Cantonal compensation funds

• 662901: Compensation funds (cantonal and occupational funds)

Note:
All compensation funds should be present in the BER, even without jobs.

The Federal Compensation Office COO and the Central Compensation Office CCO are coded under 841100 (General public administration)

For a compensation fund with invalidity and unemployment insurance, the code 662901 takes priority.

A list of compensation funds is available at: https://www.ahv-iv.ch/en/

6630 Fund management activities

663001 Funds intermediation

Fund management and intermediation

NOT TO BE CONFUSED WITH:
Carrying out the same activity but different responsibility:
• Funds intermediation manages funds in its own name: 663001
• Funds management manages funds on behalf of clients: 663002

Vested benefits foundation (listed in the commercial register)

663001 - Funds intermediation

The management of funds entrusted by enterprise XY Ltd to promote tied pension provision.

3rd pillar

The law distinguishes between tied pension provision (3a pillar) and non-qualified provision (3b).

The pillar 3a retirement savings account at a bank is coded under 663001
A tied policy with an insurance company 663002.

• 663001: Funds intermediation (pillar 3a retirement savings account at a bank)

663002 Fund management activities

If fund management (663002) and accounting, bookkeeping and auditing activities; tax consultancy (692000) activities are undertaken,
fund management 663002 takes priority.

L REAL ESTATE ACTIVITIES

68 Real estate activities

681000 Buying and selling of own real estate

If buying and selling of own real estate (681000), letting of own or leased buildings and dwellings (682002) and management of real estate on a fee or contract basis (683200) activities are undertaken,
buying and selling of own real estate activities 681000 take priority.

If it cannot be clearly determined whether the property is owned or belonging to a third party, code 683200 takes precedence.

682002 Letting of own or leased buildings and dwellings

683200 Management of real estate on a fee or contract basis

M PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES

691002 Patent lawyers, patent licensing companies

692000 Accounting, bookkeeping and auditing activities; tax consultancy

701001 Activities of head offices of financial companies

Head offices

See: diagram on head offices
In general, to be a head office an enterprise must:
- Be a member of a group
- Carry out one or both of the following tasks::
o Carry out managerial tasks
o Carry out group management support activities

Classification criteria:
- Classification focuses on the types of activities of head offices.
- The main activity must be the operational and strategic management of the other units of the group of enterprises.
- The main indicator is the percentage of group management activities.

701002 Activities of head offices of other companies

702200 Business and other management consultancy activities

Coaching is a method for developing the potential of individuals and organisations. Coaching can therefore be applied in different economic sectors, which is why the activity will be coded in the relevant sector where it is practiced. Without concrete information, the activity will be coded in NOGA 960900.

Examples :

Sports coaching: 855100
Music coaching: 855200
Business coaching: 702200
Life coaching: 960900

711101 Architects

711203 Other engineering activities

Development

NOT TO BE CONFUSED WITH:

Development may be coded under:
• 711205 Other technical consultancy and planning
Fields: pollution, geology and surveying, hydrography, cartography:
• 711203 Other engineering activities
Fields: buildings; civil, electrical, electronic, mining, chemical, mechanical, industrial and systems engineering

Installation in situ
NOT TO BE CONFUSED WITH:

43…: installation or assembly of materials or equipment necessary for a building to fulfil its function
332…: installation of machines or equipment other than that necessary for buildings (or civil engineering works) to fulfil their function

711205 Other technical consultancy and planning

742001 Photographers

If photographers (742001) and freelance journalists (900303) activities are undertaken,
photographers 742001 take priority.

N ADMINISTRATIVE AND SUPPORT SERVICE ACTIVITIES

771100 Renting and leasing of cars and light motor vehicles

774000 Leasing of intellectual property and similar products, except copyrighted works

If patent lawyers, patent licensing companies (691002) and leasing of intellectual property and similar products, except copywrighted works (774000) activities are undertaken,
leasing of intellectual property and similar products, except copywrighted works 774000 takes priority.

78 Employment activities

Lease (78200) and personnel placement (78100) activities require authorisations from SECO, which can be consulted at the link : http://www.avg-seco.admin.ch/WebVerzeichnis/ServletWebVerzeichnis
Authorisation compulsory for lease 782000 activities.

781000 Activities of employment placement agencies

Health

• 781000 / 782000: Employment placement agencies (781000) and temporary employment agencies (782000).
• 869003: Nurses working on a self-employed basis in a medical practice or providing district nursing services.

782000 Temporary employment agency activities

If placement of personnel (781000) and personnel leasing (782000) activities are undertaken, personnel leasing 782000 takes priority.
Furthermore, if the placement of personnel is in a specific activity sector, the area of activity takes precedence.

791100 Travel agency activities

Travel, transport and events

Travel agencies / Tour operator

791100: Travel agency (reservation of transport, accommodation, etc.)
Advises, recommends and sells travel arrangements to clients according to their needs

791200: Tour operator, travel escort
Assembles several supplier services (airlines, hotels, restaurants, guides, etc.) and sells them all inclusively

799001: Tourist accommodation reservation services
Reservation service for hotels and holiday accommodation

799002: Free-time activity and holiday reservation
Reservation service for transport, entertainment
Tour guides and provision of tourist information
Activities promoting tourism

791200 Tour operator activities

799001 Tourist accommodation reservation services

799002 Other reservation services and related activities

823000 Organisation of conventions and trade shows

829900 Other business support service activities n.e.c.

Crowdfunding

NOT TO BE CONFUSED WITH :
661900: In start-ups, new projects
829900: For charitable projects

O PUBLIC ADMINISTRATION AND DEFENCE; COMPULSORY SOCIAL SECURITY

841100 General public administration activities

842301 Administration of justice, courts

Particular case of public administrations

Sole enterprises (L13) can have a public NOGA code. Only the two cases mentioned below have currently been identified.

Private enterprises take over debt collection office activities in their entirety. Consequently, these enterprises are coded in Section O: Public administration.

842301 Administration of justice, courts
Private enterprises that have fire service activities are coded in Section O: Public administration

842500 Fire and rescue services

842500 Fire service activities

843000 Old age and survivors' benefit (AHV), Invalidity insurance (IV), Unemployment insurance (ALV)

P EDUCATION

85 Education

If teaching (85....) and residential care (879001) activities are undertaken,
teaching takes priority 85xxxx

851000 Pre-primary schools

If nursery school (851000) and day nursery (889100) activities are undertaken,
nursery school 851000 takes priority.

852 Primary education

If primary schools (852...) and secondary secondary schools (853...) activities are undertaken,
primary schools 852... takes priority.

852002 Special schools

Economic activities linked to persons with disabilities

881000: Social work activities without accommodation for the elderly and disabled
873002: Institutions for disabled persons
852002 : Special schools

A protected workshop (881000 - Social work activities without accommodation for the elderly and disabled) allocates an occupation to people with disabilities, finances subsidies from authorities and sale of their production but also employs social workers, psychologists, disabled persons, etc. who are registered with the AVS/AHV. The definition of a sheltered workshop may vary by canton.

853 Secondary education

855100 Sports and recreation education

Horse riding arenas / riding centres are coded under 855100

855200 Cultural education

Q HUMAN HEALTH AND SOCIAL WORK ACTIVITIES

861001 General care hospitals

Hospitals

Related codes and definitions:
861001: General care hospitals→ If there are more than 2 medical specialisations (service centres)
861002 : Special clinics → If there are 1 or 2 medical specialisations (service centres)

By definition, a hospital can provide inpatient treatment with overnight stays. By specialisation (service centre), we mean psychiatry, convalescence, surgery, gynaecology, neonatology, paediatrics, geriatrics, and other specialisations.

861002 Special clinics

862100 General medical practice activities

Medical practices and doctors

By definition, the treatments offered are outpatient treatments without overnight stays.

Related codes and definitions:
862100 : General practitioner activity
862200: Medical specialists activity

Coding conditions:
Units with the codes 862100 or 862200 are listed in the register of medical professions.
Link: https://www.medregom.admin.ch/EN

862100: General practitioner
Holds postgraduate qualifications in one of the following fields: general internal medicine, medical practitioner and paediatrics.
Primary or basic care
For a medical practice with several doctors:
- At least one of the doctors is a general practitioner as defined above.

862200: Specialist
All other postgraduate qualifications
For a medical practice with several doctors:
- Without general practitioner

862200 Specialists medical practice activities

Psychologists et psychiatrists

Related codes and definitions:
862200: Psychiatrists
869001: Psychologists

Further information:
In contrast to a pschologist, a psychiatrist holds a medical doctor title.

862300 Dental practice activities

Dentists

Related code and definition:
862300: Dental practice

Coding conditions:
Dentists are listed in the register of medical professions: https://www.medregom.admin.ch/EN

869001 Psychotherapy and psychology

869002 Physiotherapy

Physiotherapists and osteopaths
The code 869002 (= Physiotherapy) includes:

- Physiotherapists
- Osteopaths
Note: Osteopaths, physiotherapists for animals are coded under 960900.

869003 Nursing, district nursing

If employment placement agencies (781000), temporary employment agency activities (782000) and nursing, district nursing (869003) activities are undertaken,
nursing, district nursing 869003 takes priority.

873002 Institutions for the disabled persons

If institutions for persons with disabilities (873002) and social work activities without accommodation for for elderly people and for persons with disabilities (881000) are undertaken, the institution for persons with disabilities 873002 takes priority.

If institutions for persons with disabilities (873002) and special schools activities for pupils who are unable to follow the normal programme (852002) are undertaken, the institution for persons with disabilities 873002 takes priority.

879001 Residential homes for children and young people

881000 Social work activities without accommodation for the elderly and disabled

889100 Crèches and day nurseries

889902 Other social activities without accommodation

If "Other social work n.e.c." (889902) and "Specialist medical practice activities" (862200) (abortion, sterilisation etc.) are undertaken, the "other social work" 889902 takes priority.

R ARTS, ENTERTAINMENT AND RECREATION

900301 Painters, sculptors and other self-employed artists

If painters, sculptors and other self-employed artists (900301) activities and other artistic and literary activities (900302) are undertaken,
the painters, sculptors and other self-employed artists 900302 take priority.

900302 Other artistic and literary activities

900303 Freelance journalists

931100 Operation of sports facilities

Horse riding arenas / riding centres are coded under 855100

932900 Other amusement and recreation activities

Other amusement and recreation activities (932900) and organisation of conventions and trade shows (823000) are undertaken,
other amusement and recreation activities 932900 take priority.

S OTHER SERVICE ACTIVITIES

941100 Activities of business and employers membership organisations

Membership organisations

Related codes and definitions:
941100: Activities of business and employers membership organisations
941200: Activities of professional membership organisations
942000: Activities of trade unions
949…: Activities of other membership organisations

Coding conditions:
Code depending on the interests of the organisation
941…: Interests of employers, self-employed persons and scientific communities
942…: Activities of trade unions
949…: Promotion of ideas and religious, political, cultural, educational or recreational activities

Further information:
941… = Activities of economic, employer and professional organisations
941100: At enterprise, industry level
941200: At profession activity level

941200 Activities of professional membership organisations

942000 Activities of trade unions

95 Repair of computers and personal and household goods

960201 Hairdressing salons

If hairdressing salons (960201) and beauty salons (782000) activities are undertaken,
hairdressing salons 960201 takes priority.

960202 Beauty salons

Massages

Related codes and definitions:
960202: Beauty salons
960402 : Massage studio

Further information:
In case of doubt about the type of massage practised, code under 960402 (=other physical well-being activities).

Make-up

Related codes and definitions:
960202: Beauty salons
960900: Other personal service activities n.e.c.

Further information:
The code 960202 (=beauty salons) includes make-up activity (permanent, non-permanent). Code 960900 includes permanent make-up activity + tatooing.

960402 Other physical well-being activities

960900 Other personal service activities n.e.c.

T ACTIVITIES OF HOUSEHOLDS AS EMPLOYERS; UNDIFFERENTIATED GOODS- AND SERVICES-PRODUCING ACTIVITIES OF HOUSEHOLDS FOR OWN USE

981000 Undifferentiated goods-producing activities of private households for own use

This code must not be used.

982000 Undifferentiated service-producing activities of private households for own use

This code must not be used.

U ACTIVITIES OF EXTRATERRITORIAL ORGANISATIONS AND BODIES

990002 Embassies

International organisations

Related codes and definitions:
990002: Embassies
990003: International organisations

Coding conditions:
Code 990003 is allocated to an institution if it covers at least one of the following cases:

A headquarters agreement has been signed with Switzerland.
It is a Swiss office of a body of the United Nations system: http://www.unsceb.org/fr/directory
It is an institution that is based on a bilateral agreement.

Further information :
“Observers” or “Other delegations” are coded under 990002 (=Embassies)