) to off-budget funds, in particular, to the Pension Fund of the Russian Federation no later than the 15th day of the month following the reporting period, if this date does not fall on weekends or holidays (non-working) days (from 01/01/2017, payment of insurance premiums on account of mandatory pension, medical and some types of social insurance will be carried out in the bodies of the Federal tax service). Otherwise, the last day for the payment of contributions is the first working day after the officially established weekend. In the event of late payment of insurance premiums by the payer, the PFR penalty is charged for each day of delay.

Penalty payment to the FIU

As a result of the delay in the payment of contributions to the insured, starting from the first day of non-payment and until the day of actual payment of the amount of contributions, the penalty is calculated in the Pension Fund of the Russian Federation (excluding non-working days - from the 16th day of the month following the reporting period). Penalty for late payment contributions to the FIU are calculated in accordance with Art. 25 of the Federal Law No. 212 dated 07/24/2012 (in 2017 it becomes invalid with the entry of the Federal Law No. 250 dated 07/03/2016).

Penalty for late contributions to the Pension Fund is calculated based on 1/300 of the refinancing rate, which is officially adopted by the Central Bank for a given period of time. Since the beginning of 2016 and up to the present moment, by a separate resolution of the Bank of Russia, the refinancing rate is equal to the key rate and it is equal to 10% (as of the end of 2016).

In order for the employer to determine the exact amount of the PFR penalty, which was formed as a result of the delay in the payment of contributions due to the fault of the insured himself, the following steps must be taken:

P \u003d SW x L x SR / 300

The amount of penalties for late contributions to the Pension Fund (P) is calculated by multiplying the amount of insurance premiums accrued payable for reporting period(CB) on the number of overdue days (D) and on the ratio of the refinancing rate of 1 to 300 (SR / 300).

Example of penalty calculation

The debt to the FIU is 23,000 rubles. The delay in payment is 25 days. We count penalties:

23,000 x 25 x 10% / 300 = 191.67 rubles.

After the insured has received the final amount of the penalty, he must pay it to the Pension Fund. This can be done together with the payment of insurance premiums, as well as separately from their payment, but only after they are sent to the FIU. When paying interest on insurance premiums, a special CCC must be indicated in the payment order, it differs from what is used to pay the actual insurance premiums.

If the policyholder does not transfer the penalties voluntarily, then they will be demanded forcibly at the expense of Money from his account. To do this, the FIU, no later than two months from the date of detection of the delay, must send an instruction to the bank to debit the required amount from the insured's account. In the absence of an account, funds in the account or a lack of funds to cover the amount of the penalty, the funds will be recovered by the PFR at the expense of the organization's property.

Penalties cannot be charged to the insured in the following cases:

If the policyholder made an incorrect calculation of the amount of insurance premiums or their payment procedure, based on information provided to him by the authorized bodies (persons of these bodies);

Due to the blocking of the organization's accounts by a court decision (penalties cannot be charged throughout the entire time of the arrest of accounts).

Interest on insurance premiums: calculation in 2017

In accordance with Federal Law No. 250 of 07/03/2016, which added a new chapter 34 on insurance premiums to the Tax Code of the Russian Federation, most of the administrative powers for compulsory medical, pension and social insurance transferred to the FTS. In particular, how the collection of insurance premiums will produce tax authority, and all arrears, fines and penalties resulting from the payment (non-payment) of contributions. At the same time, the date of payment of contributions will remain unchanged - the 15th day of the month following the reporting period. From the beginning of next year, penalties for their late payment will be the same as for similar violations under tax collection. To cover arrears, including in the form of penalties, the Federal Tax Service will be able to seize the accounts of the payer of contributions.

Another innovation is that for legal entities, penalties for late payments will increase. If you have not paid taxes and contributions for more than 30 days, interest will be calculated based on 1/150 of the refinancing rate. If the delay is less than 30 days, the old conditions for calculating the penalty will apply - at 1/300 of the refinancing rate. That is, if the delay is more than 30 days, you must first calculate the penalties using the above formula, and starting from 31 days of delay, instead of 1/30 of the refinancing rate, use 1/150. Individuals are not affected by this innovation.

If the employer has an overpayment as a result of previously paid insurance premiums, then he can use the overpaid amount of insurance premiums to pay off the existing penalty (Article 26 of the Federal Law No. But only if the overpayment and penalties are in the department of one administrator of contributions. The FIU can independently offset funds against penalties from the identified overpayment amount or from the personal application of the insured. You can identify an overpayment, including by spending. Even if the insured wants to return the overpaid amount without paying the existing penalty amount, the FIU will refund the money only after the penalty is deducted.

To cover the penalty due to overpayment, you must fill out an application in the form 22-PFR and submit it to the PFR (in writing or electronically).

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

According to the current legislation, all organizations in which they work 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, medical.

Penalty for non-payment of insurance premiums

Until now, all the penalties provided for have been indicated in Federal Law No. 212. So, non-payment, or payment not in full, implied 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 premiums is a tax offense and liability is established by the Tax Code and the Criminal Code of the Russian Federation.

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

Penalty for late payments

Recently, there has been a lot of controversy about the fact that companies do not refuse to pay insurance premiums, but do not have the opportunity to do it on time. On this occasion, the Ministry of Finance clarifies in letter No. 03-02-07 / 31912 dated May 24, 2017, that if reports are submitted on time, but insurance premiums are not paid on time, the company is threatened not with a fine, but with a penalty for the delay period. And the tax authority will apply a fine if the company is late in submitting the report, or provides it with an incorrectly completed one.

P \u003d SV x KS / 300 x Kdn,

• where P - the amount of the penalty for all days of delay;
• CB - the amount of insurance premiums paid late;
• 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 tax on the fact are not included. That is, for example, payment by the deadline should be May 15, and payment was made only on May 20. When calculating penalties, May 15 and May 20 are not included in the number of days, the calculation is carried out 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, in case of delay in payment, for a period of not more than 30 days, the calculation will remain unchanged, namely 1/300 of the key rate for each day of delay.

And if the 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 was 250,000 rubles. The deadline for paying insurance premiums for January is February 15. LLC "Continent" provided the report on time, the organization will only be charged a penalty:

• The number of days of delay is 12 days (from 16 to 27 February).
• In February 2017, the key rate is 10%.
• P \u003d 250,000 x 10% / 300 x 12 \u003d 1,000 rubles.

Criminal liability for non-payment

The opportunity to hold companies criminally liable for contribution evasion arose on August 10, 2017, with the adoption of Law No. 250-FZ, which amended the Criminal Code. Now they can bring the director, chief accountant and founder, as well as the entrepreneur for non-payment of contributions to criminal liability.

Until now, the Criminal Code has provided penalties only for non-payment of taxes. But, since insurance premiums fell into the department of 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:

Article of the Criminal Code of the Russian Federation	Content	Punishment
199	The concept of a large amount implies non-payment of taxes and contributions for 3 years in the amount of more than 5 million rubles. At the same time, the share of contributions in this amount exceeds 25% or 5 million rubles.	- a fine of 100-300 thousand rubles, or in the amount of salary for a year or up to two years; Up to 2 years of forced labor and deprivation of the right to a certain position or type of activity for a certain period or without a period; Up to 6 months arrest; Up to 2 years in prison and deprivation of the right to a certain position or type of activity for a certain period or without a period;
199	Non-payment of taxes and contributions for 3 years in the amount of more than 13 million rubles. At the same time, the share of contributions in this amount exceeds 50% or 45 million rubles	-fine from 200 to 500 thousand rubles, or in the amount of salary for 1 to 3 years; Up to 5 years of forced labor and deprivation of the right to a certain position or type of activity for a certain period or without a period; Up to 6 years in prison and deprivation of the right to a certain position or type of activity for a certain period or without a period;

Criminal liability for IP:

Article of the Criminal Code of the Russian Federation	Content	Punishment
198	Evasion of non-payment on a large scale. The concept of a large amount implies non-payment of taxes and contributions for 3 years more than 900 thousand rubles. At the same time, the share of contributions in this amount exceeds 10% or 2.7 million rubles	- a fine of 100-300 thousand rubles, or in the amount of a salary for a year or up to two; Up to 1 year of forced labor; Up to 6 months arrest; Up to 1 year in prison
198	Evasion of non-payment on an especially large scale. Non-payment of taxes and contributions for 3 years in the amount of more than 4.5 million rubles. At the same time, the share of contributions in this amount exceeds 20% or 13.5 million rubles	- a fine of 200-500 thousand rubles, or in the amount of salary for 1.5 years to 3 years; - up to 3 years of forced labor; – up to 6 months arrest; - up to 3 years in prison

When can 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:

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

These conditions apply to both the entrepreneur and organizations. In case of a repeated offense, the punishment for these persons will be applied in full.

Legislative basis for settlements

Legislative act	Content
Law No. 250-FZ dated July 29, 2017	“On Amendments to the Criminal Code of the Russian Federation in connection with the improvement legal regulation associated with the payment of insurance premiums "
Law No. 125-FZ of July 24, 1998 Article 26.29	"Non-payment or incomplete payment amounts of insurance premiums"
Article 122 of the Tax Code of the Russian Federation	"Non-payment or incomplete payment of tax (fee, insurance premiums)"
Article 198 of the Criminal Code of the Russian Federation	"Evasion of an individual from paying insurance premiums"
Article 199 of the Criminal Code of the Russian Federation	"Evasion of a legal entity from paying insurance premiums"
Letter of the Ministry of Finance No. 03-02-07 / 1-343 dated 09/26/2011	"On the absence of grounds for the collection of fines in case of late payment of insurance premiums"
Article 75 of the Tax Code of the Russian Federation	"Penya"

In case of violation of the deadline for paying insurance premiums to the FIU, the payer of these premiums will be charged penalties (Article 25 of the Federal Law of July 24, 2009 No. 212-FZ).

Penalties for late contributions to the Pension Fund: for which days are charged

Penalties in the Pension Fund are accrued for each day of delay, starting from the day following the day set for the transfer of contributions, until the day they are paid (inclusive).

How to calculate insurance premiums

The calculation of penalties in the FIU is carried out according to the following formula (parts 3, 5, 6 of article 25 of the Federal Law of July 24, 2009 No. 212-FZ):

Penalties for late payment of contributions to the Pension Fund: KBC

Transferring penalties to the budget to the FIU, in payment order you need to specify a BCC different from the one you specify when paying the amount of insurance premiums.

In field 104 of the payment you need to specify - 39210202010062100160.

You can find a sample payment order for paying interest to the Pension Fund at.

When you do not have to pay interest to the FIU

If the arrears in insurance premiums were formed as a result of the fact that the payer was guided by the explanations of the regulatory authorities, which were given to him personally or were intended for an indefinite circle of persons, then no penalties are charged in this case (part 9 of article 25 of the Federal Law of 07/24/2009 No. 212-FZ).

Also, penalties will not be accrued if the payer was unable to pay insurance premiums on time due to the fact that, by a court decision, his bank accounts were blocked or property was seized (

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, categories of the working population are defined who must pay mandatory pension contributions to the Pension Fund of the Russian Federation. These include:

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

The law provides for two options for paying pension contributions:

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

Penalties

If the deadlines for the payment of pension contributions established by the Law of the Russian Federation No. 212-FZ (Article 16, clause 2) are not observed, for individual entrepreneurs, entity and other guilty organizations is imposed penalty for non-payment of pension contributions to the Pension Fund, and penalties are charged for each day overdue.

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

Fixed payments in the PF under a one-time scheme (for a 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 enterprise worked at a loss.

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

Penalties are imposed according to the 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. In the event that an entrepreneur (organization, etc.) underestimated the amount for transferring payments (distortion of data that led to arrears in 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 inspection services of the Pension Fund consider that the individual entrepreneur deliberately refused to transfer fixed amounts and deliberately distorted the data for calculating payments, then the fine will be doubled and amount to 40% of the unpaid amount.
3. If the payment is overdue, but at the same time all information on 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 presenting penalties to the payer, it is necessary to prove that he committed an offense. To do this, the Pension Fund conducts special authorized checks, during which the reliability of the data provided on the length of service of employees, the amount of their remuneration, etc. is established. If at the same time it is established that the employer did not provide timely information that affects the amount of payments, and this led to arrears, then penalty 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 amount of the fine increases five times.

The procedure for collecting a fine

The Pension Fund decides to impose penalties and recover the missing amount from the payer after the on-site or desk audit. At the same time, the offending entrepreneur (enterprise) is obliged to pay in full the missing amount for the entire accrual period, adding to it the amount of the assigned fine for non-payment of pension contributions to the Pension Fund.

In case of refusal to pay the indicated amounts on a voluntary basis, the Pension Fund has the right to forcibly recover them from the settlement bank account of the enterprise (IP). To do this, after the audit, within three months from the date of establishing the fact of debt, the payer is presented with a “Demand” for its liquidation. It must contain the following:

1. The specific date (term) of repayment of the debt, after which the enforcement measures against the defaulter will be tightened.
2. The full amount of the required payment.
3. Measures to be taken in case of failure to comply with this "Requirement".

If "" is not fulfilled, the Pension Fund has the right to apply to the bank with a request to recover the required amount from the payer's current account. This request must be made within two months of the expiration of the payment date specified in the Claims.

Failure to pay the insurance premium on time (before the 15th day of the next month, including the 15th) entails the accrual of interest. The calculation of the penalty starts from the day following the due date of payment. The IFTS or the FSS (in relation to injury contributions) will send a demand for the amount of debt and interest accrued for the period of delay. Naturally, the payer's desire to check the correctness of the amount stated in the demand, this can be done using online calculator and lower.

Note:

Interest on arrears must be calculated in a new way from October 2017. The changes are as follows: if until October, 1/300 of the refinancing rate was charged for each day of the entire debt period, then from October - 1/300 is valid only in the first 30 days of the delay period, then the calculation is carried out at 1/150.

If the arrears arose before October 2017

The calculator presented above allows you to conduct an online calculation according to the new rules, that is, for debts on insurance premiums that arose from 10/01/2017. If the arrears appeared earlier, then use, which counts at 1/300 of the refinancing rate.

Instructions for the online calculator of interest on insurance premiums from October 2017

To calculate the amount of the penalty, it is enough to know the amount of the arrears, correctly calculate how many days the debt lasts. The last indicator is calculated for the period from the day following the due date to the day preceding the payment on insurance premium for payments to the IFTS, for payments to funds - by the day the payment is made.

We enter the amount of arrears in the top line of the calculator.

The duration of the period of delay in payment of contributions is entered in the bottom line of the calculator.

To find out the amount of the penalty, you need to look in the bottom blue field of the online form. The calculator immediately upon entering numbers into the lines conducts an online calculation.

This calculator contains a calculation formula taking into account the new rules, when 1/300 of the refinancing rate is applied for the first 30 days, and 1/150 for subsequent days.

Formulas for calculating penalties in a new way:

First 30 days overdue: P = Insurance premium arrears * Art.ref. * 1/300 * Delay days.

From the 31st day overdue: P = Insurance premium arrears * Art.ref. * 1/150 * Delay days.

That is, since October, the amount of penalties for debts on insurance premiums has increased significantly in the event of a long non-payment of arrears.

The presented online calculator is useful when calculating penalties in order to check the calculations of the tax or fund in relation to arrears on insurance premiums (no one is immune from mistakes). Also, the need for calculation arises when you independently submit an updated report on insurance premiums due to an increase in the amount payable, when you need not only to pay the amount of contributions, but also the amount of interest on the excess amount.

How to count the days of delay

For payment of insurance premiums, a specific payment deadline is set - the deadline date is the 15th day of each month for the completed calendar month. This date may move up to 1-2 days if the 15th is a Saturday, Sunday or public holiday.

The period of delay in insurance payment must be calculated from the next day. That is, if the payment deadline for August 2017 is 09/15/2017, then the first day the penalty is charged is 09/16/2017. For September 2017, the payment deadline is 10/16/2017 (October 15 is Sunday), respectively, in case of non-payment, the penalty fee will begin to accrue from 10/17/2016. This rule is true both for insurance premiums paid to the Federal Tax Service and to the FSS (for injuries)

The last day of the delay period depends on the place where the contribution is paid. If the payment is made to the IFTS, then the last day is the day before the payment is made to pay off the debt. If the payment is made to the FSS for injury contributions, then the last day of delay is the day the funds are actually transferred to the fund.

For example, organizing a debt to pay for August sums insured in the Federal Tax Service and the FSS on September 15, 2017. In fact, the amount of the debt was transferred to the IFTS and the FSS on September 18, 2017. This means that interest on contributions to the Federal Tax Service must be calculated in 2 days (September 16 and 17), and in the FSS in 3 days (September 16-18).

It turns out that if an organization made an insurance payment to the Federal Tax Service and the FSS on the next day after the payment deadline - 09/16/2017 for August, then penalties on contributions paid to the Federal Tax Service are not charged, and contributions to the FSS must be accrued for 1 day.

An example of calculating the interest on contributions in the calculator

Initial data such:

Insurance payment for September in the amount of 30,000 rubles. the organization transferred on December 18, 2017 to the IFTS, the contribution to the FSS for injuries was transferred for September in the amount of 200 rubles. December 18, 2017. How to calculate the amount of the penalty?

Penis in the IFTS: payment deadline - 10/16/17, delay period from 10/17/17 to 12/17/17 - 62 days.

Let's substitute the amount of debt 30,000 into the online calculator in the upper field, 62 days in the lower field.

The result of the calculation of the calculator = 799 rubles.

Let's check the correctness of the calculations using the formula (from September 18, 2017, the refinancing rate is 8.5%):

Penalty in the Federal Tax Service \u003d 30,000 * 8.5% * 1/300 * 30 + 30,000 * 8.5% * 1/150 * 32 \u003d 255 + 544 \u003d 799 rubles.

Penis in the FSS: payment due on 10/16/17, delay period from 10/17/17 to 12/18/17 - 63 days.

In the online calculator, enter 200 in the upper field, and 63 in the lower field.

The result of the calculation of the calculator = 5.44 rubles.