You can pay arrears on insurance premiums on the website of the tax service

The obligation to pay contributions to pension insurance (hereinafter referred to as PIP) currently affects all individual entrepreneurs, both those with and without employees, as well as organizations that use hired labor. Finding out the debt in the pension fund is not difficult.

For late payment of fixed insurance premiums for individual entrepreneurs, penalties are charged in the amount of 1/300 of the refinancing rate for the first 30 days of delay and 1/150 for each subsequent day starting from 31 days.

Delay in payment of insurance premiums for employees, non-payment or incomplete payment due to underestimation of the base for contributions, or errors in calculations will lead to a fine of 20% of the amount of the non-transferred payment, and in case of deliberate non-payment - up to 40% of the amount of the arrears.

Penalties are also provided for violation of the deadline for submitting reports on contributions for employees and errors in submitted calculations.

As a rule, the existence of arrears in insurance premiums becomes known directly from the regulatory authorities, but very often this information does not reach the entrepreneur or organization or arrives late.

Let us briefly consider the main ways to obtain information about debt on insurance premiums.

How to find out the debt to the Pension Fund of the insured person

An individual entrepreneur can find out about the existence of a debt to the state for fixed insurance premiums for compulsory health insurance in several ways:

By requesting reconciliation of calculations with the budget from the Federal Tax Service;
By personal contact to the territorial branch of the Pension Fund of Russia;
By sending a written request to the Pension Fund;
By accessing the information portal “State Services”;
In your Personal Account on the Pension Fund website;
In your Personal Account on the Federal Tax Service website;
On the website of the Federal Bailiff Service (FSSP).

Results

Individuals and organizations are required to make mandatory monthly payments to the Pension Fund of the Russian Federation. You can check the presence of debt and deposit funds on the website of the pension fund, tax office, as well as on the web page of the State Services project.

Individuals are recommended to regularly request a certificate of the status of their individual personal account using the official website of the Pension Fund, the State Services project, or personally contacting the territorial division of the pension fund. Debt in payments to the Pension Fund of the Russian Federation entails the accrual of penalties; in case of long delays, an additional fine is collected; the case can also be referred to court for the forced collection of overdue debts.

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Reconciliation of settlements with the tax office

Since the Federal Tax Service is currently directly involved in the administration of insurance premiums, you can clarify the amount of debt for insurance premiums by requesting a reconciliation of settlements with the budget from the tax authority at the place of registration.

To do this, you need to submit an application to the Federal Tax Service for a joint reconciliation of calculations, wait for the reconciliation report and compare it with your data. If there are discrepancies in the data of the individual entrepreneur and the tax office, it is necessary to draw up a statement of disagreement and submit it to the Federal Tax Service along with documents confirming the legality of calculating the contributions of the individual entrepreneur.

A non-working individual entrepreneur always accumulates debt on insurance premiums

An individual entrepreneur without employees pays insurance premiums for himself to receive an old-age pension and medical care under the policy. Contributions go to the Pension Fund and the Health Insurance Fund. But they pay it through one window - to the tax office.

The amount of contributions for individual entrepreneurs without employees consists of two parts. Fixed - the state sets it for every year. And additionally - it is paid in the amount of 1% of income exceeding 300,000 rubles. A non-working individual entrepreneur accrues precisely a fixed portion of contributions for each year. But the tax office can collect debt only for the last three years - this is a limitation from Art. 113 Tax Code of the Russian Federation.

The fixed part of contributions for 2021 is 40,874 rubles. Of this, 32,448 ₽ goes to the pension and 8,426 ₽ to medical insurance. Contribution amounts for previous years can be viewed here. You can calculate the amount for all years of the individual entrepreneur’s existence using the calculator on the tax website. If the individual entrepreneur was not opened at the beginning of the year, the amount of contributions is reduced in proportion to calendar days. If it closes before the end of the year, too. This follows from Art. 430 Tax Code of the Russian Federation.

The due dates for payment of fees are as follows. The fixed portion is paid every year until December 31st. The additional part is due by July 1 of the next year. When an individual entrepreneur is closed, debts are paid within 15 days after deregistration with the tax authorities. This is what it says in Art. 432 of the Tax Code of the Russian Federation.

For violation of deadlines for payment of contributions, the tax office imposes penalties. Size - 1/300 of the key rate. But they cannot calculate penalties greater than the body of the debt - Art. 75 of the Tax Code of the Russian Federation. Penalty calculator.

If the individual entrepreneur did not sell anything, did not open an account and did not hire employees, he still pays insurance premiums. Entrepreneurs asked whether this was legal in the Constitutional Court. They said so there. A person opens an individual entrepreneur voluntarily. This means that he has the necessary money, education and skills to work and fulfill tax obligations - Definition No. 164-O.

However, there are still periods for which insurance premiums may not be paid. They are spelled out in paragraph 7 of Art. 430 Tax Code of the Russian Federation:

- Military service;

- child care up to 1.5 years, but not more than 6 years for all children;

— caring for a disabled person of group I, a disabled child or an elderly person over 80 years old;

- period of residence with a spouse in a military unit or abroad in a diplomatic mission. but within 5 years.

In order for the tax office to cancel contributions, you must bring documents that confirm these circumstances. The automatic accruals will not be cancelled.

Other life circumstances are unlikely to get rid of debt. For example, the court refused to cancel contributions to an entrepreneur who was in prison for 6 years and did not work. The refusal was explained by the fact that even from places of deprivation of liberty it is possible to close an individual entrepreneur through a representative, and not accumulate debt - case No. A34-10340/2019.

PFR website

Information about existing arrears of insurance premiums, fines and penalties can also be obtained online on the official website of the Pension Fund.

To enter your Personal Account on the Pension Fund website, you must first register in the Unified Identification and Authentication System (USIA). This process is quite long, taking several days.

First, you must enter all the necessary information into the registration form, then confirm it in one of the following ways:

Having received a confirmation code by mail;
By contacting one of the service centers;
Using an electronic digital signature.

Once the account is confirmed, you will be able to use the services of the Personal Account of the insurance premium payer, which will reflect all the necessary information.

In online mode

Individual entrepreneurs are busy people. They have no time to visit the tax office to reconcile their calculations and identify shortfalls in insurance premiums. Therefore, first of all, let’s look at how to find out the debt from the Pension Fund for individual entrepreneurs online via the Internet. This service is provided by as many as 4 services.

In the first three, you will need a TIN - personal taxpayer identification number and other information about the individual entrepreneur. And in the fourth - only last name and first name. It is often used to determine the state of a potential partner’s business. If he has a debt to the Pension Fund, he is unlikely to be active.

On the Pension Fund website

And so, the first way to find out the debt to the pension fund using the TIN for individual entrepreneurs is to use the services of the PF website itself. For this:

Register in the “Registration in the Unified Identification System” section. And create your own personal account, you will need it for further actions. It's a long process;
Fill out all the fields in the form that opens, and at the end select the method of receiving the activation code: mail, personal visit or via telecommunication channels;
Within 10 days you will receive a code, enter it in the field, enter your password to enter your account and click “Register”.

Now you have access to your personal account, through which you can find out your outstanding pension payments.

On the government services website

Let's consider how to find out the debt in the Pension Fund (PFR) for an individual entrepreneur in the public services service. If you are registered, go to the website, go to your personal account, and then select “Get a service” and follow the instructions.

If you still do not have a personal account, register:

Follow the link to the registration section on the government services website. A window will appear in front of you. This is just the first step - pre-registration. Enter in the fields provided: last name, first name and e-mail or phone number.
If you have selected a phone number, a code will be sent to it. Enter it in the window to confirm your number and create your password. If you entered an email address, simply follow the link that comes to it, and then also create your password.
Step two is to enter your personal information. The system itself will redirect you to the desired page. In the new form, enter all the information about yourself; for this you will need SNILS, indicated on the plastic card, and passport data. Double-check the accuracy of the information and click “Save.”
Checking the information you entered will take a few minutes, the result will be sent to your email or phone number, and will also be displayed in your account. Click "Confirm" on the personal information page and proceed further.
Now you have to choose a confirmation method. By Russian Post, when visiting independently or using an electronic signature. Choose a method convenient for you and wait for the activation code. It consists of 20 numbers that must be entered into a special field of the form, a password must be generated to enter the account and registered. Now you can set up your account and check the status of your account.

Here you can draw up a payment order and pay the debt according to the TIN, as well as penalties and fines. Plus, you can see the debt for any other payments.

On the website of the Federal Tax Service of the Russian Federation

The next option with which you can find out the debt to the Pension Fund by TIN for an individual entrepreneur is the tax office website. Since 2021, it is this body that accepts and controls payments for contributions, so on its official website you can find out debts and create a payment order.

Go to "Electronic . In the list of services, select the one you need - “Find out your debt.” Enter the required details, including your Taxpayer Identification Number (TIN). You can check it immediately using the “Find out TIN” function.

A code will be sent to your phone, enter it in the appropriate field. And click "Find". That's all. Now wait for a response from the tax inspector. As soon as it arrives, you will be able to draw up a payment order to pay the debt, if any.

On the FSSP website by full name

The last way to check the debt to the pension fund online for individual entrepreneurs is to go to the website of the Bailiff Service of the Russian Federation. Information about your debts may be stored there, but only if they are large and the case has been transferred to the bailiffs.

This verification method is the simplest because it does not require registration or special information. With its help, you can find out information about the performance of potential partners or competitors. If he does not pay contributions to his pension, his affairs are bad or his business is only on paper.

To determine whether you have a debt:

Visit the section “Search physical. persons”, registration is not required.
Enter your first and last name.
Select the desired territorial authority (at the place of registration).
It is not necessary to indicate your middle name or date of birth, but this will speed up the process.
Click “Search” and the system will give you a list of all enforcement proceedings in relation to a specific person whose data you entered.

Next to the information about the debt, you will be offered to pay it using an online service.

State Services Portal

Before you can view your debt using the government services portal, you will need to create and verify an account.

To do this, you must enter information into the registration form and confirm it in one of the following ways:

Having received a confirmation code by mail;
By contacting one of the service centers;
Using an electronic digital signature.

After activating your personal account, you will be able to clarify the debt for both insurance premiums and other payments. To obtain information about the presence of arrears in contributions, you must use the information available in the “Pension Fund of the Russian Federation” section.

Offline check

How to find out what taxation system an individual entrepreneur is on - is it possible to check?

If an individual entrepreneur does not have the opportunity to access the Internet, or a person does not want to use the World Wide Web, you can obtain information in several ways. These include:

Contact the Pension Fund directly. To do this, you need to prepare an INN, SNILS, insurance documents, and a passport.
Make a phone call to PF. The operator needs to provide information related to registration. After this, you can obtain information about the existence of debts.

Personal visit to the Pension Fund

An offline check allows you to obtain additional information from consultants, which is problematic to do through official websites.

Request to the pension fund

To do this, you need to send a written application to the Pension Fund. The application can be drawn up in any form, and then sent to the relevant authority at the place of registration.

FSSP website

Another way to clarify the fact of the presence of debt on insurance premiums is the website of the bailiff service.

Please note that it will only be possible to obtain information on debt on this website if enforcement proceedings have been opened against the debtor. If the debt is not sent for collection, there will be no data in the specified resource.

To obtain information on the FSSP website, you only need to indicate the full name of the debtor and the territorial body of the Pension Fund.

Are there statutes of limitations for debts to the Pension Fund of Russia?

Many taxpayers are confident that if an individual entrepreneur is closed, then debts to the pension fund will be written off automatically, exactly three years later, when the statute of limitations expires. In fact, if you have debts, you simply will not be able to close an individual entrepreneur, since the tax authority will refuse to do so. And throughout the entire time, you will continue to receive insurance premiums. Of course, you can simply ignore them, but in this case, sooner or later, enforcement proceedings will be opened regarding the defaulter, and then the consequences will be more serious - everything will end in forced collection of the debt. If there is a debt on insurance premiums, the tax authority has every right to collect it forcibly. First, the debtor will be notified that he has a debt in a certain amount, and he will also be asked to repay it by a specific date. Perhaps the amount of debt is significant, then he may be offered to repay it in installments. If the debtor does not take any action to resolve the problem, the case will be sent to court. After this, the following measures can be applied:

seizure of the debtor's bank accounts;
seizure of his personal property;
ban on leaving the country;
prohibition on driving a vehicle.

Popov L.D., bailiff: There is only one way to remove the restrictions that were applied by the bailiffs - the debtor must fully pay off the debts under the enforcement proceedings. As soon as the debt to the pension fund is repaid and the bailiffs receive the corresponding certificate from the Pension Fund, the executive document will be immediately closed.