In 2019, when calculating penalties, take into account the latest changes. Use our 2019 tax penalty calculator to automatically calculate the amount of the penalty.

In order not to make mistakes when calculating penalties for late payment of taxes or insurance premiums in 2019, we offer you an automatic calculator that will calculate the fine for you. Both companies and individual entrepreneurs can make calculations using it.

How to use the penalty calculator for taxes and contributions

1. First, by clicking the mouse, choose who you are: a company or an individual entrepreneur;
2. Also, use the mouse to mark the type of overdue payment: tax or fee;
3. Enter the overdue amount: full rubles and kopecks;
4. Opposite the “Payment Deadline” line, click on the calendar icon and select the last date when the payment was due;
5. Opposite the line “Actual payment date”, also click on the calendar icon and select the day when you made this payment;
6. Click on the “Calculate penalties” button.

The calculator will automatically perform the calculation and display a certificate on the monitor screen with the details of the calculation, which you can print for yourself.

Be careful! After you use the calculator and calculate the penalties payable to the budget, you can’t go wrong with the KBC. After all, the KBK when paying the tax or contribution itself differs from the KBK when paying penalties and fines.

Calculation of penalties for insurance premiums

INFS follows general rules, and you can also use the calculator suggested above. Don’t forget that if a company is more than 30 days late in paying its dues to the inspectorate after September 30, the tax authorities will calculate penalties at an increased rate - based on 1/150 of the refinancing rate.

Attention! The day of debt repayment is not included in the number of days of delay.

Calculation of penalties in the Social Insurance Fund

Penalties for contributions for injuries are calculated according to their own rules, but this does not prevent you from using the calculator. It’s just that the rate does not depend on the duration of the delay and is always equal to 1/300 of the refinancing rate.

Attention! Include the payment day in the period of delay.

Calculation of penalties for taxes in 2019

If you miss the payment deadlines, you will have to pay a penalty. The amount of penalties depends on the size of the arrears, the number of calendar days of late payment and the refinancing rate of the Central Bank of the Russian Federation.

The amount of the penalty is calculated according to the formula:

You can use the formula yourself, but it will be easier and faster if you use the online tax penalty calculator, which you will find below.

Important! From October 1, 2017, if you are more than 30 days late in paying taxes or contributions, penalties will be calculated for each calendar day of delay at 1/150 of the refinancing rate. Such a change in paragraph 4 of Art. 75 of the Tax Code was introduced by Federal Law No. 401-FZ of November 30, 2016.

Thus, after 30 days of delay in 2018, penalties will be calculated as follows:

At the same time, a delay of 30 days or less will cost less - penalties will be calculated from the previous 1/300 of the refinancing rate. The Central Bank has equated the refinancing rate to the key rate, so use it (instruction No. 3894-U dated 12/11/15).

Violation of deadlines for paying taxes, advance payments of taxes, as well as insurance premiums entails the accrual of fines for each day of delay in the amount (in the amount of tax or the unpaid part of the tax).

If fines were also issued to the taxpayer for any tax during the reporting period, this does not eliminate the need to pay penalties.

In cases where accrued penalties are not paid by the taxpayer voluntarily, they can be forcibly collected by the tax inspectorate by directly debiting the amount of penalties from the debtor's bank account.

Procedure for accrual and collection

Penalties are accrued in cases where, after the expiration of the deadlines provided for by law for payment, the transfer of tax for the billing period does not occur. Penalties are accrued starting from the day following the date recognized as the tax payment day for each day of delay until the date of actual payment.

Collection of penalties is provided for violation of the deadline for payment of all types of federal and regional taxes, including for late importation of goods into the territory of the Russian Federation.

Evasion of taxes, as well as fines and penalties on taxes, entails the forced collection of the amount of debt from the debtor’s account in favor of the budget.

The taxpayer's obligations to pay the tax are considered fulfilled from the moment the order to pay the tax is sent to the bank servicing the payer's bank account.

Situations when penalties are not charged

The legislation provides for cases where penalties for violation of tax payment deadlines are not credited or, if they have already been accrued, they can be challenged in court.

1. If the taxpayer was unable to pay taxes due to seizure of property or blocking of a bank account.
2. If there are written explanations from the tax authority regarding the unpaid amount of tax related to the reporting period and provided to a specific taxpayer or an indefinite number of persons (for example, posted on the official website of the tax service). In the case of using information that does not relate to the taxpayer personally, only explanations published by the Federal Tax Service on the official website or otherwise, but coming specifically from the tax service, are taken into account. If other sources are used for these purposes, the information with a high degree of probability may be considered unreliable, and penalties will be charged in this case.
3. If non-payment or incomplete payment of tax occurred due to an error made when filling out a tax return, which led to an underestimation of the tax amount. In this case, penalties will not be assessed if the taxpayer submits the return again indicating the correct tax amount. This must be done before the end of the desk inspection period. If tax payment is made later than the filing date of the amended return, penalties will still be assessed.

Calculation procedure

To calculate the amount of penalties, you can use a special calculator posted on the official website of the Federal Tax Service, or do it manually.

When calculating yourself, you will need to know the amount of tax debt, the number of days for which penalties are calculated, and the amount.

At the moment, the refinancing rate established by the Central Bank of the Russian Federation is 8.25%. This rate has been established since September 14, 2012. Please note that if calculations are made for the period preceding this date, then you must proceed from the rate in force during the billing period.

The percentage charged as a penalty for each day of delay is tied to the size of the refinancing rate and is determined by calculating 1/300 of the refinancing rate. That is, if the rate is 8.25%, then the amount of interest accrued daily on the amount of debt will be equal to 1/300 of this rate, namely 0.0275%. If you calculate this percentage of the debt amount, you will get the amount of the penalty in rubles for one day. To determine the amount of penalties, this amount must be multiplied by the number of days.

Based on the above, the formula for calculation is as follows.

Penalties = debt amount * number of days * refinancing rate * 1/300

On a specific example it will look like this:

• The amount of tax debt is 10,000 rubles;
• The established payment date is March 15, the actual payment date is March 30, a total of 15 days;
• Refinancing rate is 8.25%.

Penalties = 10,000*15*8.25%*1/300=41.25 rubles.

Thus, the amount of penalties accrued over 15 days for a debt amount of 10,000 rubles will be 41 rubles 25 kopecks.

Nuances of calculation for different types of taxes

Separately, it is worth noting that penalties are charged not only for late payment of tax, but also for violation of the deadline for advance payments in cases where this type of transfer is provided for by law.

Payment of tax advances is carried out for transport tax, property tax, land tax and income tax.

Transport tax

The calculation periods for advance payments are the first, second and third quarters. The amount of the advance is calculated based on one quarter of the tax rate multiplied by the size of the tax base.

Property tax

Advance payments are transferred quarterly in the amount of one quarter of the tax rate, calculated based on the average value of the property.

Land tax

Every quarter, a quarter of the tax rate is transferred, multiplied by the cadastral value of the site. This method of payment is carried out only by those taxpayers for whom the reporting period is a quarter.

Income tax

Advance payments are transferred quarterly, calculated based on rates and the amount of profit, and paid on an accrual basis.

Insurance premiums

Along with tax payments and tax advances, penalties are also calculated in case of failure to pay insurance premiums on time.

The conditions for accrual and the method of calculating penalties for insurance premiums are similar to tax transfers; the amount of penalties is also 1/300 of the refinancing rate based on the amount of debt and is calculated for each day of delay.

Clarifications on the calculation of this type of penalty are provided in the following video:

It is possible to challenge the accrual of penalties if non-payment occurred due to the seizure or blocking of the taxpayer’s bank account or seizure of his property.

How to order a certificate of absence of debt for taxes, fines, and penalties from the tax office is described in the following video:

In 2019, when calculating penalties, take into account the latest changes. Use our 2019 tax penalty calculator to automatically calculate the amount of the penalty.

In order not to make mistakes when calculating penalties for late payment of taxes or insurance premiums in 2019, we offer you an automatic calculator that will calculate the fine for you. Both companies and individual entrepreneurs can make calculations using it.

How to use the penalty calculator for taxes and contributions

1. First, by clicking the mouse, choose who you are: a company or an individual entrepreneur;
2. Also, use the mouse to mark the type of overdue payment: tax or fee;
3. Enter the overdue amount: full rubles and kopecks;
4. Opposite the “Payment Deadline” line, click on the calendar icon and select the last date when the payment was due;
5. Opposite the line “Actual payment date”, also click on the calendar icon and select the day when you made this payment;
6. Click on the “Calculate penalties” button.

The calculator will automatically perform the calculation and display a certificate on the monitor screen with the details of the calculation, which you can print for yourself.

Be careful! After you use the calculator and calculate the penalties payable to the budget, you can’t go wrong with the KBC. After all, the KBK when paying the tax or contribution itself differs from the KBK when paying penalties and fines.

Calculation of penalties for insurance premiums

INFS follows general rules, and you can also use the calculator suggested above. Don’t forget that if a company is more than 30 days late in paying its dues to the inspectorate after September 30, the tax authorities will calculate penalties at an increased rate - based on 1/150 of the refinancing rate.

Attention! The day of debt repayment is not included in the number of days of delay.

Calculation of penalties in the Social Insurance Fund

Penalties for contributions for injuries are calculated according to their own rules, but this does not prevent you from using the calculator. It’s just that the rate does not depend on the duration of the delay and is always equal to 1/300 of the refinancing rate.

Attention! Include the payment day in the period of delay.

Calculation of penalties for taxes in 2019

If you miss the payment deadlines, you will have to pay a penalty. The amount of penalties depends on the size of the arrears, the number of calendar days of late payment and the refinancing rate of the Central Bank of the Russian Federation.

The amount of the penalty is calculated according to the formula:

You can use the formula yourself, but it will be easier and faster if you use the online tax penalty calculator, which you will find below.

Important! From October 1, 2017, if you are more than 30 days late in paying taxes or contributions, penalties will be calculated for each calendar day of delay at 1/150 of the refinancing rate. Such a change in paragraph 4 of Art. 75 of the Tax Code was introduced by Federal Law No. 401-FZ of November 30, 2016.

Thus, after 30 days of delay in 2018, penalties will be calculated as follows:

At the same time, a delay of 30 days or less will cost less - penalties will be calculated from the previous 1/300 of the refinancing rate. The Central Bank has equated the refinancing rate to the key rate, so use it (instruction No. 3894-U dated 12/11/15).

If there is arrears in contributions until 01.10.2017.

Use this online calculator if you have a debt on insurance premiums from 01.10.2017 to 29.10.2017 inclusive:

Calculator from 10/30/2017:

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Insurance contributions are paid for mandatory pension and medical social insurance, the latter being divided into VNIM (at their expense, sick leave and maternity benefits are paid) and NS and PF (payment for accidents and occupational diseases). All contributions have a single payment deadline - the 15th of the next month. Moreover, the 15th is the deadline for making payment. If it is a weekend, the deadline is transferred to the next working day.

If the payment is not made on time, then from the next day penalties begin to accrue at the refinancing rate. The latter is regulated by the Bank of Russia and is equal to the key rate. The bank regularly updates the key rate, which makes it somewhat difficult to calculate penalties for arrears. Over the last year alone, the key rate, and, consequently, the refinancing rate, has changed 4 times, the last one since September 18, 2017. If during the period of arrears on insurance premiums the rate changed, then you will have to carry out a separate calculation of the penalty for each.

How to calculate penalties for insurance premiums in a calculator according to the new rules

New rules are established in paragraph 6, clause 13. Article 1, paragraphs 7 and 9 of Article 13 of Law 401-FZ, as well as Letter of the Ministry of Finance 03-02-07/1/43489 dated 07/10/2017.

According to the latest changes, in relation to arrears on insurance payments that arose after October 1, 2017, in the first thirty days a refinancing rate of 1/300 must be applied, then 1/150. According to the old rules, the rate was the same throughout the entire period of late payment - 1/300. The online calculator presented above takes these changes into account.

The formula for calculating penalties on contributions according to the new rules from October 2017:

P = P for the first 30 days + P for the following days;

P for the first 30 days = Debt on insurance payment * Referral rate. * 1/300 * Days of delay.

P for subsequent days = Debt on insurance payment * Ref. rate. * 1/150 * Days of delay.

The refinancing rate is taken to correspond to the period for which the calculation is being carried out. Since September 18, 2017, this figure has been 8.5%. Until the key rate changes, 8.5% must be substituted into the formula for calculating penalties.

To calculate penalties for arrears on insurance premiums in the online calculator, you need to indicate the amount of debt (the amount of unpaid insurance payments) and the number of days for which the debt has been recorded.

There is no need to split the calculation into two: separately for the first 30 and subsequent days. You can calculate penalties in the online calculator at one time by specifying only 2 parameters - the amount and days.

In the blue bar of the calculator you can see the result of the calculation - the amount of penalties accrued taking into account the entered data.

Calculation of penalties on contributions in an online calculator according to the old rules

Until October 1, 2017, for each day of delay in payment, 1/300 of the refinancing rate is charged.

The formula is:

P = Contribution debt * Ref. rate. * 1/300 * Days of delay

The main thing is to choose the right refinancing rate. For example, if the arrears are recorded from August 16, 2017 to September 20, 2017, then for the period from August 16 to September 17 (33 days) you need to take a rate of 9%, and for the period from September 18 to September 20 (3 days) - 8.5%.

The number of overdue days is counted from the day after the payment deadline to the day preceding the payment of the insurance premium to the Federal Tax Service. For example, if the debt is registered from August 16 to September 21, then the total number of days of delay is 36 days. With regard to contributions for injuries to the Social Insurance Fund, the last day of delay is the repayment of the debt.

The online calculator allows you to calculate the refinancing rates that were in effect in the last 2 years - 2016-2017. To correctly calculate penalties for insurance premiums, you need to enter the amount of debt, select a rate and indicate the appropriate number of days of arrears.

Examples of calculating penalties for insurance premiums

Example 1 according to the old rules:

Debt on insurance premiums - 85,000 rubles. The payment deadline is July 17, 2017 for contributions for June 2017. Payment was actually made on September 22, 2017. How to calculate penalties?

In the period from 18.07 to 17.09 - the refinancing rate is 9%.

In the period from September 18 to September 21 - 8.5%.

P. for the period from 18.07-17.09 = 85000 * 9% * 1/300 * 62 = 1581 rub.

P. for the period from September 18 to September 21 = 85000 * 8.5% * 1/300 * 4 = 96.33

Penalties for the entire period of delay = 1581 + 96.33 = 1677.33 rubles.

In the online calculator you also need to make 2 calculations, first indicating the rate of 9% and 62 days, then the rate of 8.5% and 4 days. The results of the calculations in the calculator need to be added up. The result is similar to the above.

Example 2 according to the new rules:

Debt on insurance premiums - 85,000 rubles. The payment deadline is October 16, 2017 for installments for September 2017. The actual payment was made on December 22, 2017. How to calculate penalties if the refinancing rate does not change.