Fines for non-payment of pension contributions to the Pension Fund. Penalty calculator for taxes and insurance premiums Fines for late payment of insurance premiums

If the established deadlines for payment of insurance premiums are violated, the company will have to pay a penalty in addition to the main payment. What are the rules for making the calculation? What normative document to guide the calculations? Let's figure out how to calculate penalties for late contributions to the Pension Fund.

IN in a general sense the term "penalty for late payment contributions to the Pension Fund" denote that part of the payments that the company transfers as part of compulsory pension insurance. The deadline for paying the amounts is set as the 15th (clause 3 of Article 431 of the Tax Code). If the designated date falls on the calendar on a weekend or official holiday, the deadline is transferred to the nearest date of return to work.

Penalties will have to be paid to the Pension Fund if you are late with the transfer of contributions (Article 75 of the Tax Code). However, this norm applies not only to amounts under compulsory pension insurance, but also in terms of contributions for medical and social benefits. compulsory insurance. You can independently determine the amounts to be paid to the state or wait tax requirement. In the latter case, it is the Federal Tax Service that calculates how much you need to pay.

Penalties on insurance premiums - calculation

To pay off the debt on its own, the company needs to determine the amount of the penalty. Calculations are made from the amount of the contribution not paid on time and the total number of days late. How to calculate penalties for insurance premiums?

In accordance with the norms of stat. 75 such amounts are calculated from calendar days of delay in repayment of fiscal obligations. The calculation is carried out as a percentage of the unpaid tax amount. For interest rate is taken:

• For individuals, including individual entrepreneurs, 1/300 of the current key rate of the Central Bank of Russia (from 01/01/16, the specified rate replaced the refinancing rate).
• For legal entities that have not fulfilled their obligations with a delay period of less than 30 days. (inclusive), – 1/300 of the current key rate of the Central Bank of Russia.
• For legal entities that have not fulfilled their obligations with a delay period of more than 30 days. (inclusive), – 1/300 of the current key rate of the Central Bank of Russia for a period up to 30 days, 1/150 of the current key rate of the Central Bank of Russia for a period of over 30 days.

Pay attention! The date of actual transfer of contributions is not taken into account when calculating the amount of penalties. The explanations of the Federal Tax Service are contained in Letter No. ZN-3-22/7995@ dated December 6, 2017.

Calculation of penalties in the Pension Fund of Russia - example

Let's assume that the company transferred the amount of contributions under the mandatory insurance policy in the amount of 87,500.00 rubles. for May, not on June 15, but on June 28, 2018. The delay is less than 30 days, applicable key rate 7.25%. Percentage ratio – 1/300. The company's accountant independently calculated the penalty:

• RUB 87,500.00 x 12 days overdue / 300 x 7.25% = 253.75 rubles.

Application to the Pension Fund for offset of overpayment - sample

If the company, as of January 1, 2017, has overpaid insurance premiums, it is necessary to write an application for a refund of the amount. It will no longer be possible to offset funds against future accruals. What form does the document have?

The sample application for pension contributions is strictly regulated. The standard form is approved according to f. 23-PFR (Resolution of the Board No. 511p dated December 22, 2015). The document contains the full name and position of the head of the fund, information about the payer of contributions (name, registration number, checkpoint and tax identification number, address), information about the overpayment (type of contribution, amount). Payment details for returns are required. The chief accountant of the company signs the application.

Pay attention! If the document is submitted by a representative, you should provide his full name and details of documents for identification (usually a passport) and confirmation of authority (usually a power of attorney).

According to the Law of the Russian Federation “On Insurance Contributions to the Pension Fund of the Russian Federation” No. 212-FZ of July 24, 2009, certain categories of the working population are required to pay mandatory pension contributions to the Pension Fund of the Russian Federation. These include:

• , which are both privately and publicly funded;
• Persons registered as individual entrepreneurs;
• Individual entrepreneurs providing various types legal services privately (notaries and lawyers);
• Self-employed population (when employed labor activity, without payment of remuneration to other persons).

The law provides for two options for paying pension contributions:

1. a lump sum payment in the form of a fixed amount once a year;
2. monthly payments, the amount of which is calculated as a set percentage of the amount of remuneration received.

Penalties

If the deadlines for payment of pension contributions established by the Law of the Russian Federation No. 212-FZ (Article 16, clause 2) are not met, the individual entrepreneur, legal entity and other guilty organizations will be subject to fine for non-payment of pension contributions to the Pension Fund, and penalties are charged for each day of delay.

• When choosing a one-time form of payment of a fixed amount of the pension contribution, the transfer deadline is until December 31 current year.
• Persons who have chosen a monthly scheme for paying pension contributions are required to pay the required amount before the 15th day of each next calendar month, for the month actually worked with accrual wages and, accordingly, mandatory pension payment.

Fixed payments to the Pension Fund under a lump sum scheme (for the year) must be paid within a strictly established period, regardless of the income received by the enterprise in the current year. They must be listed even if the company operated at a loss.

Fines for non-payment of pension contributions to the Pension Fund

Penalties are imposed according to law Russian Federation“On insurance contributions to the Pension Fund” No. 212-FZ, adopted on July 24, 2009, Article 47. The amount of the fine in 2014 remains at the level of previous years. It is calculated as follows.

1. If an entrepreneur (organization, etc.) underestimated the amount for transferring payments (distortion of data resulting in arrears of pension fees) and did not transfer them to the pension fund account in a timely manner, the amount will be 20% of the amount of the unpaid amount.
2. If the inspectors of the Pension Fund consider that the individual entrepreneur deliberately refused to transfer fixed amounts and deliberately distorted the data for calculating payments, the fine will be doubled and amount to 40% of the unpaid amount.
3. If the payment is overdue, but all information about the calculation of pension payments is indicated without distorting the data (reducing the amount of remuneration, etc.), then the payer is charged only penalties, without imposing a fine.

Before imposing penalties on the payer, it is necessary to prove that he committed an offense. For this purpose, the Pension Fund conducts special authorized inspections, during which the reliability of the provided data on the length of service of employees, the amount of their remuneration, etc. is established. If it is established that the employer did not promptly report information affecting the amount of payments, and this led to arrears, then the fine for non-payment of pension contributions to the Pension Fund in the amount of one thousand rubles. If this violation is repeated during the current year, the fine increases fivefold.

Procedure for collecting a fine

The Pension Fund decides to impose penalties and collect the missing amount from the payer after conducting an on-site or desk audit. In this case, the at-fault entrepreneur (enterprise) is obliged to pay the missing amount in full for the entire accrual period, adding to it the amount of the assigned amount. fine for non-payment of pension contributions to the Pension Fund.

If you refuse to pay these amounts voluntarily, the Pension Fund has the right to forcibly recover them from the current bank account of the enterprise (IP). To do this, after the inspection, within three months from the moment the fact of the debt is established, the payer is presented with a “Demand” for its liquidation. It must indicate the following:

1. A specific date (term) for debt repayment, after which sanctions against the defaulter will be tightened.
2. The full amount of the required payment.
3. Measures that will be taken if this “Requirement” is not met.

If “” is not fulfilled, the Pension Fund has the right to contact the bank with a request to recover the required amount from the payer’s current account. This request must be made within two months after the expiration of the payment date established in the “Requirements”.

For late payment or non-payment of insurance premiums in part or in full, companies are held liable. Moreover, at present this liability is provided not only in the form of fines, but also criminal. It is now provided for by both the Tax and Criminal Codes of the Russian Federation. In the article we will talk about liability for non-payment of insurance premiums in 2020, and consider penalties and fines.

According to current legislation, all organizations that employ individuals and make payments to them, are required to report on them and pay contributions. In case of evasion of these duties, this is regarded as a crime for which the offender must be held accountable. This applies to all types of contributions, including pension, social, and medical.

Fine for non-payment of insurance premiums

Until now, all provided fines have been indicated in Federal law No. 212. Thus, non-payment, or payment not in full, entailed a fine of 20-40% of the outstanding amount, depending on whether there was intent in the non-payment or not. With the onset of 2017, control over insurance premiums is assigned to the tax authorities and now non-payment of contributions is a tax offense and liability is established by the Tax Code and the Criminal Code of the Russian Federation.

According to state instructions, payment of contributions must occur no later than the 15th day of the month following the month of accrual.

Penalty for late payments

IN lately there has been a lot of controversy over the fact that companies do not refuse to pay insurance premiums, but do not have the opportunity to do it on time. In this regard, the Ministry of Finance provides an explanation in letter No. 03-02-07/31912 dated May 24, 2017, stating that if reports are submitted on time, but insurance premiums are not paid on time, the company faces not a fine, but a penalty for the period of delay. And the fine tax authority will apply if the company is late in providing the report or provides it incorrectly completed.

P = SV x KS/300 x Kdn,

• where P is the amount of the penalty for all days of delay;
• SV – the amount of insurance premiums paid untimely;
• KS – key rate;
• Kdn – all days of delay.

Moreover, when determining the number of days of delay, the day of payment of contributions by the due date and the day of payment of the tax in fact are not included. That is, for example, the due date for payment was May 15, but payment only took place on May 20. When calculating penalties, May 15 and 20 are not included in the number of days; calculations are made only for 4 days of delay (from May 16 to May 19).

From October 2017, it is planned to increase penalties for legal entities. So, if the payment is overdue for no more than 30 days, the calculation will remain unchanged, namely 1/300 of the key rate for each day of delay.

And if payment is overdue for more than 30 days, the calculation will be as follows: (click to expand)

• from the 1st day to the 30th day - based on 1/300 of the key rate for each day of delay;
• and from 31 days - based on 1/150 of the key rate for each day of delay.

Example of penalty calculation

Continent LLC paid insurance premiums for January 2017 only on February 28, 2017, the amount of contributions amounted to 250,000 rubles. The deadline for paying insurance premiums for January is February 15. Continent LLC submitted the report on time, the organization will only be charged a penalty:

• The number of days of delay is 12 days (from February 16 to February 27).
• In February 2017, the key rate is 10%.
• P = 250,000 x 10%/300 x 12 = 1,000 rubles.

Criminal liability for non-payment

The opportunity to bring companies to criminal liability for evading payment of contributions arose on August 10, 2017 with the adoption of Law No. 250-FZ, according to which changes were made to the Criminal Code. Now the director, chief accountant and founder, as well as the entrepreneur can be held criminally liable for non-payment of contributions.

Until now, the Criminal Code has provided penalties only for non-payment of taxes. But, since the insurance premiums fell into the hands of the tax authorities, criminal penalties were established for them. Penalties include fines, imprisonment or disqualification. It must be borne in mind that liability applies only to those contributions for which the debt arose after August 10.

Criminal liability for organizations:

Criminal liability for individual entrepreneurs:

When can criminal punishment be avoided?

Clause 3 of Article 198 and clause 3 of Article 199 of the Criminal Code provides for persons who have committed a violation for the first time, the possibility of exemption from criminal punishment if they:

• repaid the outstanding contributions in full;
• paid the fine established for the offense;
• paid the full amount of accrued penalties. Read also the article: → "".

The above conditions apply to both entrepreneurs and organizations. In case of repeated offense, the punishment for these persons will be applied in full.

Legislative basis for calculations

Hello! In this article we will tell you what liability awaits non-payers of insurance payments.

Today you will learn:

1. Is there criminal liability for non-payment?
2. How much are penalties and fines?
3. Who will bear responsibility?
4. How insurance payments are collected.

Procedure for paying insurance premiums

With organization everything is much more complicated. The staff has a large number of employees, and finding the culprit among them is not an easy task.

To do this, representatives of government agencies will have to study job descriptions, as well as with employees.

If the reports were not submitted due to the accountant’s negligence, he will be fined accordingly. If the founder participates in reducing the base for calculating payments, the responsibility will fall on the owner of the company.

Collection of insurance premiums

The Federal Tax Service and the Social Insurance Fund have the right to demand payment of the contribution, penalties and fines in pre-trial proceedings.

This is possible subject to the following conditions:

• If the debt on insurance premiums has exceeded the mark of 1,500 rubles, in the Social Insurance Fund - from 500 rubles, and also if no more than 2 months have passed since the claim was made by the insurance fund;
• If the debt on insurance premiums is less than 1,500 rubles, in the Social Insurance Fund - up to 500 rubles, and also if no more than 14 months have passed since the very first claim was made.

At the end of the listed periods, the Federal Tax Service or the Social Insurance Fund can collect the debt only by filing a claim in court.

Initially, after detection of arrears, the defaulter is sent a request to make a payment (no later than 3 months from the date of detection of non-payment). The document is sent by registered mail via electronic resources or delivered in person against a receipt.

The law gives the violator 10 days to deposit funds into the dues account after receiving the notice. If payment is not received, the supervisory authority informs the defaulter about the forced collection of the amount from.

If there is not enough money in the account of an individual entrepreneur or company, the debt is repaid as money arrives in the current account. If this is not possible, then the amount of contributions will be compensated from the debtor’s property.

Since 2017, insurance premiums, including penalties and fines on them, are transferred to the Tax Service. Extra-budgetary funds no longer administer them. We will tell you what the fines for late and non-payment are, how to calculate and where to pay penalties on insurance premiums.

Fines and penalties on insurance premiums, as well as insurance amounts must be transferred to the account of the territorial Federal Tax Service. Explanations on the procedure for transfer and payment are provided by the Ministry of Finance and the Federal Tax Service - these bodies are entrusted with the responsibility to inform payers about issues of application of legislation.

Calculation of penalties for insurance premiums using an example

Let's give an example: Kompromiss LLC, according to the established deadlines, had to transfer the total amount of 10,000 rubles to the Federal Tax Service for November 2018. until December 15, 2018. Let’s say their company paid on January 10, 2019. Let's calculate the total amount.

Let us take into account that before December 17, 2018, the refinancing rate was 7.5%, and after this date - 7.75%. Since the deadline for payment of contributions (December 15) and the payment day itself (January 10) are not taken into account, the total number of days of delay for Kompromiss LLC will be 32. Of these, 2 days fall in the period before the rate increase (from December 16 to 17) and are calculated at a rate of 7.5%, for the remaining ones - at a rate of 7.75%. In addition, please note that for the first 30 days you must count taking into account 1/300 of the rate, and from the 31st day - already 1/150 of the rate.

Let's calculate how much Kompromiss LLC owes:

(10,000 × 2 × 7.5% / 300) + (10,000 × 28 × 7.75% / 300) + (10,000 × 2 × 7.75% / 150) = 5 + 72.33+ 10, 33 = 87.66 rubles

The penalty calculator on our portal will help you do the calculation automatically.

Postings for calculating penalties for insurance premiums in accounting

The accountant reflects the postings for penalties on insurance premiums:

• on the date of calculation (it is reflected in the calculation certificate), if the company calculates them independently;
• on the date of entry into force of the decision of the inspection body, if the amounts are accrued based on the results of the inspection.

Penalties on insurance premiums, postings, are reflected in the debit and credit of the following accounts:

Instructions for using the chart of accounts accounting, which is approved by order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n, states that to reflect accrual transactions, it is permissible to use account 99 in correspondence with 69, and when paying, accounts 69 and 51.