When paying a fine to the Pension Fund, the status of the payer
In connection with the transfer of control over the funds of insurance funds, except for contributions for injuries, to the Federal Tax Service from October 2, 2021, a specialist needs to pay attention to changes in payment codes for insurance premiums administered by the tax office. Step 12: Fill in the fields TIN, KPP, name, payment details, contribution amount. Step 13: Click “next”, “generate payment order”.
- 06 - this code is provided for participants in foreign economic activity - legal entities (except for the recipient of international mail).
- 03 - it is indicated in the payment order by the federal postal service organization when drawing up an order to transfer money for each payment by an individual (except for payment of customs duties);
How to issue a payment order for fines under the Pension Fund in 2021
- 1 Introductory information: types of insurance premiums in 2021
- 2 Deadlines for payment of insurance premiums in 2021: dates
- 3 Explanation of the fields of the payment slip for payment of contributions
- 4 Where to send payments (recipient)
- 5 Codes for payer status in 2021
- 6 BCC for insurance premiums for 2021
- 7 Example of a payment order for contributions to compulsory pension insurance
- 8 Example of a payment order for contributions to compulsory social insurance
- 9 Example of a payment order for contributions to compulsory health insurance
- 10 Example of a payment order for contributions to “injuries”
The amount, as before, does not depend on how late the company was: one minute, a couple of hours or a month. For example, an insurer with a staff of 1 thousand people faces a fine of 500 thousand rubles if the reports are not submitted on time.
How to fill out a payment order for fines (nuances)
- In detail 105, OKTMO is filled in - the code of the territory of the municipality where funds from paying fines are collected.
- Requisite 106 - value of the payment basis - 2 letters. In case of payment of a fine, the letters TR are used (which means a requirement when the tax office issued this document under Article 69, 101.3 of the Tax Code of the Russian Federation).
- Props 107 (tax period) has a value of 0.
- Detail 108 indicates the requirement number; the symbol No. does not need to be inserted.
- Indicator 109 contains the date of the document, the number of which is reflected in detail 108, in the format “DD.MM.YYYY”.
- Detail 110 has not been filled in since January 1, 2015 (this is due to the fact that clause 11 of Order No. 107n was canceled by Order of the Ministry of Finance No. 126n dated October 30, 2014).
- The “Code” detail indicates a unique accrual identifier (UIN); it must be contained in the tax demand that it made for payment of fines. If this code is not present, then 0 is entered.
- The “Purpose of payment” detail must contain the following information: type of payment and its basis.
- Details “Payment order” — 5.
- Props 101:
- when paying fines for yourself: 01 - for legal entities, 09 - for individual entrepreneurs;
- for payments made as a tax agent: 02.
Penalty in the Pension Fund for communication with a sample of filling out a payment order 2021
In the established form RSV-1, in addition to the total amounts of transferred contributions to extra-budgetary funds, personal information is also indicated for each individual , exclusively those in whose favor the policyholders made appropriate payments and other monetary rewards (including contributions according to which experience is determined).
- “Ishd” – the original (original) form. Indicated upon initial reporting.
- “extra” is an additional form. It should be provided if necessary to supplement the initial report (for example, not all information is provided about the insured person).
- “cancel” is a form of cancellation (cancelling). A type of report that serves as a cancellation of previously submitted information about insured persons to the Federal Tax Service.
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Menu Attention. This site is not an official source of information. When printing and paying a receipt, check that the details from official sources are filled out correctly.
Recipient of the payment: UFK for the Moscow region (GU - Branch of the Pension Fund of the Russian Federation for Moscow and the Moscow region.
) INN: 7703363868 KPP: 770301001 Account number: 40101810845250010102 in the bank: State Bank of Russia for the Central Federal District BIC: 044525000 KBK: 39211620010066000140 OKTMO: 46656101 Fine for failure to comply timely submission of the report SZV-M reg. No. 060-051-014447 PFR branch for the city.
Notice Payee: INN: KPP: Recipient's bank: account: BIC: corr/s: KBK: OKTMOOOKATO: Abbreviated name of the authority: Payer: Full name: Address: INN: Name of payment: Amount: Payer: (signature) Cashier On this page You can fill out and print the Receipt and payment details Fine for late submission of the report SZV-M reg. No. 060-051-014447 to the Pension Fund Branch for Moscow and the Moscow region Monetary penalties (fines) for violating the legislation of the Russian Federation on state extra-budgetary funds and on specific types of compulsory social insurance, budget legislation (regarding the budget of the Pension Fund of the Russian Federation) Municipalities of the Moscow Region Chekhov Municipal District Chekhov City using the form proposed above.
Payment order fine PFR 2021 sample filling
Explanation of the fields of the payment order for the payment of contributions Next, we provide a description of the main fields of the payment order that must be filled out in order to transfer insurance premiums in 2021.
Field Filling Status of the payer, field 101 Payer of insurance premiums - “01” INN of the payer, field 60 INN of the organization KPP of the payer, field 102 KPP of the organization, separate division or real estate depending on the place of payment of contributions Payer, field 8 name of the organization or “separate” TIN and KPP of the recipient, fields 61 and 103 TIN and KPP of the Federal Tax Service, to which you submit the reports.
- 1 Introductory information: types of insurance premiums in 2021
- 2 Deadlines for payment of insurance premiums in 2021: dates
- 3 Explanation of the fields of the payment slip for payment of contributions
- 4 Where to send payments (recipient)
- 5 Codes for payer status in 2021
- 6 BCC for insurance premiums for 2021
- 7 Example of a payment order for contributions to compulsory pension insurance
- 8 Example of a payment order for contributions to compulsory social insurance
- 9 Example of a payment order for contributions to compulsory health insurance
- 10 Example of a payment order for contributions to “injuries”
How to fill out a payment order for fines (nuances)
- The “Purpose of payment” detail must contain the following information: type of payment and its basis.
- Details “Payment order” — 5.
- Props 101:
- when paying fines for yourself: 01 - for legal entities, 09 - for individual entrepreneurs;
- for payments made as a tax agent: 02.
- In detail 105, OKTMO is filled in - the code of the territory of the municipality where funds from paying fines are collected.
- Requisite 106 - value of the payment basis - 2 letters. In case of payment of a fine, the letters TR are used (which means a requirement when the tax office issued this document under Article 69, 101.3 of the Tax Code of the Russian Federation).
- Props 107 (tax period) has a value of 0.
- Detail 108 indicates the requirement number; the symbol No. does not need to be inserted.
- Indicator 109 contains the date of the document, the number of which is reflected in detail 108, in the format “DD.MM.YYYY”.
Source: https://sibyurist.ru/nedejstvitelnost-sdelok/shtraf-v-pfr-za-szv-m-obrazets-zapolneniya-platezhnogo-porucheniya-2019
Where to pay a fine for failure to submit a certificate of registration in 2021
The Pension Fund recalled the details for payment of penalties by companies and entrepreneurs in Moscow and the Moscow region for failure to submit (late submission) of information in the SZV-M form. The BCC for both Moscow and Moscow region employers is the same - 392 1 1600 140. As for other details, employers registered in Moscow fill out the “penalty” payment as follows: INN 7703363868, KPP 770301001; Recipient of the Federal Financial Inspectorate for Moscow (for the State Pension Fund Branch for the city of Moscow)
What mandatory details must an entrepreneur fill out: If the TIN is not provided, this is not considered a fundamental error and is quite acceptable. But it is still advisable to fill out a separate column provided in SZV-M for TINs known for at least several employees.
Payment of the Penalty for Svm in 2021 Sample Payment Order
Important! Order of the Ministry of Finance No. 65n specifies the administrator for pension contributions of the Federal Tax Service, so the recipient of the funds (field 16) will be the name of the Federal Tax Service, as well as the rest of the recipient’s details must correspond to it. The remaining fields of the payment order are filled in based on regulatory requirements. Table 1.
Where to pay a fine for calling a sample payment order for 2021
Thus, the last dates for submitting reports in the SZV-M form in 2021 are February 15, March 15, April 17, May 15, June 15, July 17, August 15, September 15, October 16, November 15, December 15, 15 January 2021. Please note: if the number of employees exceeds 25 people, reporting must be submitted electronically with an enhanced qualified electronic signature.
Where to pay the fine for SZV-M in 2021: sample payment order Companies have a question about paying the fine for SZV-M: it is not clear where to pay the fine sent by the fund, for example, for late submission of SZV-M - to the fund's KBK or tax The main details for paying the SZV-M fine are KBK - 392 1 16 20010 06 6000 140, where 392 is the code of the payment administrator, which is the Pension Fund.
Payment of a fine to the Pension Fund in 2021 for SSV m
Federal Law No. 27 on individual accounting in the compulsory pension insurance system determines the amount of penalties that threaten each employer who untimely or incompletely submits personalized information about his employees to the Pension Fund. The fine for failure to submit the SZV-M form on time is 500 rubles for each employee.
The PFR branch in Moscow and the region reminded policyholders of what details need to be indicated in the payment order for the payment of this fine. Payers registered in Moscow indicate the following recipient details:
- KBK 392 1 1600 140;
- TIN 7703363868, checkpoint 770301001;
- recipient of the Federal Financial Inspectorate for Moscow (for the GU-Branch of the Pension Fund for the city of Moscow)
Sample Payment Fine in PFR for SZVM in 2021 Details Moscow
The Pension Fund of Russia sent the same explanations to all regions.
- The law does not specify what false information is. Funds most often find technical errors - extra spaces, hyphens, periods. Because of this, the information cannot be considered erroneous. After all, the company correctly recorded F.I.
- KBK 392 1 1600 140;
- TIN 7703363868, checkpoint 770301001;
- recipient of the Federal Financial Inspectorate for Moscow (for the GU-Branch of the Pension Fund for the city of Moscow)
Where to pay the fine for SZV-M in 2021: sample payment order Companies have a question about paying the fine for SZV-M: it is not clear where to pay the fine sent by the fund, for example, for late submission of SZV-M - to the fund's KBK or tax The main details for paying the SZV-M fine are KBK - 392 1 16 20010 06 6000 140, where 392 is the code of the payment administrator, which is the Pension Fund.
Sample payment order fine sv m
When printing and paying a receipt, check that the details from official sources are filled out correctly. Recipient of the payment: UFK for the Moscow region (GU - Branch of the Pension Fund of the Russian Federation for Moscow and the Moscow region.
) INN: 7703363868 KPP: 770301001 Account number: 40101810845250010102 in the bank: State Bank of Russia for the Central Federal District BIC: 044525000 KBK: 39211620010066000140 OKTMO: 46656101 Fine for failure to comply timely submission of the report SZV-M reg.
No. 060-051-014447 Pension Fund branch for the city.
Notice Payee: INN: KPP: Recipient's bank: account: BIC: corr/s: KBK: OKTMO OKATO: Abbreviated name of the authority: Payer: Full name: Address: INN: Name of payment: Amount: Payer: (signature) Cashier On On this page you can fill out and print the Receipt and payment details Fine for late submission of the report SZV-M reg. No. 060-051-014447 to the Pension Fund of the Russian Federation branch in the city.
Payment of a fine to the Pension Fund in 2021 for SSV m
Federal Law No. 27 on individual accounting in the compulsory pension insurance system determines the amount of penalties that threaten each employer who untimely or incompletely submits personalized information about his employees to the Pension Fund. The fine for failure to submit the SZV-M form on time is 500 rubles for each employee.
The PFR branch in Moscow and the region reminded policyholders of what details need to be indicated in the payment order for the payment of this fine. Payers registered in Moscow indicate the following recipient details:
Sample payment slip for paying a fine to the Pension Fund in 2021
An exception may occur if a shorter term is not provided for in the bank account agreement.
Purpose of the document In payment orders, an accountant can make many mistakes, such as: In the document, you can incorrectly indicate the contract or account number There are so many numbers in these fields that you can easily get confused in them It happens that accountants incorrectly calculate the amount of VAT If such a mistake is made, then it needs to be resolved as quickly as possible. The problem can be solved with a letter to the recipient’s address. If the error in the payment order did not lead to serious changes, you do not have to contact the bank.
- Field 101 - code "01" - taxpayer status.
- 4 - date of formation of the PP in the format DD.MM.YY.
- Cell 6 - status “01”, in 7 and 8 - the amount in words and numbers, respectively.
- 16 - abbreviated name of the FC body, in brackets - the name of the Federal Tax Service.
- 61 - INN IFTS.
- 103 - checkpoint of the Federal Tax Service.
- In fields 13, 14, 15 and 17 - bank details of the Federal Tax Service.
- 104 - new KBK.
- 105 - seven-digit OKTMO.
- 106 - basis for payment.
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PFR payment fine for SZV m sample filling
Obviously, you need to fill out the payment order correctly, otherwise the funds will not find their recipient, the contributions will be considered unpaid, a fine and penalties will be imposed, and in extreme cases the current account may be blocked. It is believed that the preparation of such documents is an activity that does not require special skills, but it would be safer to entrust this to a qualified employee.
Information in the SZV-M form is provided to the Pension Fund of Russia on a monthly basis by all employers who have employees with employment or civil law contracts valid (even just 1 day) in the reporting month (subject to the employer’s responsibility for paying insurance premiums for remuneration specified in the contract) .
Penalty for late submission of SZV-M in 2021
In 2021, an unshakable rule applies. If an enterprise or individual entrepreneur employs 25 or more people, a report in the SZV-M form can only be submitted in electronic form. Violation of this rule is punishable by a fine. At the same time, companies with less than 25 employees have the right to choose the form of filing the SZV-M: paper or electronic.
Companies and individual entrepreneurs may earn a fine for late submission of SZV-M in 2021 if they fail to submit the report on time. The amount of the fine has now been increased, so read carefully what the amount of the fine for late reporting depends on, and what size of the fine awaits you.
Payment fine svm sample saratov
The company's activities are socially significant (it bakes bread, manages a residential building). The fund violated the procedure for collecting a fine, drew up the documents incorrectly, did not invite the company to review camera materials, etc. The computer broke down or there was no Internet access.
This code must be used by all categories of payers when paying fines for violating the legislation on extra-budgetary funds. Sample payment order for paying a fine under SZV-M in 2021 How to cancel a fine for late submission of SZV-M Companies have a chance to fight off huge SZV-M fines.
Details for paying a fine for failure to provide reports
Tax officials expressed their vision of the situation on this issue. In their opinion, the amount of the fine, determined as a percentage of the amount of insurance contributions not paid within the period established by tax legislation, subject to payment (additional payment) based on the calculation of insurance contributions, is calculated separately for each type of compulsory social insurance.
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Payment of a fine to the Pension Fund payment order sample 2021
From 2021, the fund has the right to fine the policyholder 1,000 rubles if the SZV-M is submitted on paper instead of an electronic report (Part 4, Article 17 of Federal Law No. 27-FZ of April 1, 1996). Home News 10.26.2020 For being late in submitting the SZV-M or including false information in it, a fine is imposed (Art.
Therefore, if technical problems arise with banks, it is recommended that employers-legal entities indicate status “01” in the payment document, and individual entrepreneurs paying contributions for employees are allowed to use status “09”, which is indicated when an individual entrepreneur transfers contributions for himself (letters from the Federal Tax Service of Russia dated 15.02 .2020 No. ZN-3-1/, dated 02/08/2020 No. ZN-4-1/, dated 02/03/2020 No. ZN-4-1/).
Expert: Sample Payment Order 2021 Penalty of the Pension Fund for Late Submission of Reports
The SZV-M fine is possible in several cases: information was submitted to the fund untimely, the data in the report is incorrect or incomplete, the report was submitted on paper instead of electronically. And from January 1, 2021, SZV-M will be fined for errors and lateness according to the new rules. Penalty for late submission of SZV-M From January 1, 2021, SZV-M must be submitted no later than the 15th day of each month following the reporting month. If the report is submitted later, the fund may fine:
Sample of filling out a payment form PFR fine upon request
XX – payment frequency: – month – MS; – quarter – KV; – half a year – PL; – year – GD; – YY – payment period: month number from 01 to 12, quarter from 01 to 04, half year 01 or 02, annual payment – 00; – YYYY – year. For example, when paying contributions for April 2021 - “MS.04.2020”; for TR – the date of payment of the tax or contribution on demand; for AP – “0” Document number, field 108 – for TP or AP – “0”; for TR – requirement number; for AP – the number of the verification decision Date of the document, field 109 – for TP – the date of signing the calculation of contributions, and if it is not submitted – “0”; – for AP – “0” – for TR – date of requirement – for AP – date of inspection decision. Purpose of payment, field 24 Text explanation + registration number of the policyholder in the fund.
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Is it possible to reduce the size of the sanction? This year no changes were made to legislative acts, therefore, as in 2020, there are no circumstances that could reduce the size of the fine or cancel it altogether. There is no mechanism for reducing the fine amount in principle. Federal Law No. 27 on individual accounting in the compulsory pension insurance system determines the amount of penalties that threaten each employer who untimely or incompletely submits personalized information about his employees to the Pension Fund.
It is important to say that a fine can be imposed not only on the organization as a tax payer, but also on its officials, for example, a director or accountant, who are responsible for the timely submission of reports to the funds. The amount of penalties in this case can range from 300 to 500 rubles.
How to make a payment for a fine to the tax office
7.83 Number of pension points per year: © 2008-2020 Pension Fund of the Russian Federation In this case, the payment basis will be in the form of TR. Depending on what served as the basis for the payment, filling out this field will vary:
Moscow and the Moscow region Monetary penalties (fines) for violation of the legislation of the Russian Federation on state extra-budgetary funds and on specific types of compulsory social insurance, budget legislation (regarding the budget of the Pension Fund of the Russian Federation) Municipalities of the Moscow region Chekhov municipal district Chekhov city using the proposed above forms. December 31st of this year (understand how to keep accounting records in 72 hours) > 8000 books purchased The issue of the status number of who pays the insurance premium remained unresolved for a long time. The IRS argued that the only correct option for completing field 101 for an employer making contributions for employees is status “14.”
In connection with the transfer of control over the funds of insurance funds, except for contributions for injuries, to the Federal Tax Service from October 2, 2017, a specialist needs to pay attention to changes in payment codes for insurance premiums administered by the tax office.
Download a Sample Payment Order for Payment of a Fine for Svm in 2020.
- BIC 044525000;
- recipient of the Federal Pension Fund for the Moscow Region (for the Main Directorate of the PFR branch for Moscow and the Moscow Region);
- beneficiary bank of the State Bank of Russia for the Central Federal District;
- account 40101810845250010102.
- TIN 7703363868, checkpoint 770301001;
Thus, the last dates for submitting reports in the SZV-M form in 2021 are February 15, March 15, April 17, May 15, June 15, July 17, August 15, September 15, October 16, November 15, December 15, 15 January 2021. Please note: if the number of employees exceeds 25 people, reporting must be submitted electronically with an enhanced qualified electronic signature.
Where to pay the fine for SZV-M in 2021: sample payment order Companies have a question about paying the fine for SZV-M: it is not clear where to pay the fine sent by the fund, for example, for late submission of SZV-M - to the fund's KBK or tax The main details for paying the SZV-M fine are KBK - 392 1 16 20010 06 6000 140, where 392 is the code of the payment administrator, which is the Pension Fund.
At the moment, the problem has been resolved; for the information of insurance premium paying organizations, the correct status would be “01”, i.e. status of the payer-legal entity. When printing and paying a receipt, check that the details from official sources are filled out correctly. Recipient of the payment: UFK for the Moscow region (GU-Branch of the Pension Fund of the Russian Federation for Moscow and the Moscow Region) INN: 7703363868 KPP: 770301001 Account number: 40101810845250010102 in the bank: GU Bank of Russia for the Central Federal District BIC: 044525000 KBK: 39211620010066000140 OKTMO: 46656101 Fine for late submission of the SZV-M report, reg. No. 060-051-014447 Pension Fund branch for the city.
How to issue a payment order for fines under the Pension Fund in 2021
Should the BCC be indicated to an individual entrepreneur when paying fixed contributions to the Pension Fund for himself if his enterprise has exceeded the income limit? Answer: The BCC is indicated the same as in the case when the entrepreneur met the income limit for the reporting year - 182 1 0210 160 (when calculated for periods starting from 2021). Question No. 2: What type of payment should I indicate in the payment order when paying contributions to the Pension Fund if I personally came to the bank and paid in cash? Answer: The column must be left blank; data is entered only if a payment document is sent by mail or via the Internet and if urgent consideration of the payment order is necessary. When taxes and insurance premiums are paid, the sample payment order must contain the current BCC, which will identify the recipient of the funds and the type of insurance system (pension, medical or social). In the purpose of payment, it is necessary to indicate which contributions are being transferred, and from the income for which period they are calculated. Where to pay the fine for SZV-M in 2020: sample payment order Companies have a question about paying the fine for SZV-M: it is not clear where to pay the fine sent by the fund, for example, for late submission of SZV-M - to the fund's KBK or tax The main details for paying the SZV-M fine are KBK - 392 1 16 20010 06 6000 140, where 392 is the code of the payment administrator, which is the Pension Fund. This code must be used by all categories of payers when paying fines for violating the legislation on extra-budgetary funds. Sample payment order for paying a fine under SZV-M in 2021 How to cancel a fine for late submission of SZV-M Companies have a chance to fight off huge SZV-M fines. Judicial practice shows this. From 2021, the fund has the right to fine the policyholder 1,000 rubles if the SZV-M is submitted on paper instead of an electronic report (Part.
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It is important to say that a fine can be imposed not only on the organization as a tax payer, but also on its officials, for example, a director or accountant, who are responsible for the timely submission of reports to the funds. The amount of penalties in this case can range from 300 to 500 rubles.
Fine for late submission of reports to the Pension Fund in 2020
- If a violation is detected, an employee of the territorial body of the Pension Fund draws up a report. The act must be signed by an authorized employee of the Pension Fund of Russia and the policyholder (representative of the policyholder). If the policyholder (the policyholder's representative) refuses to sign the act, a note about this is made in the act.
- The certificate must be delivered to the policyholder within 5 days in one of the following ways:
- personally against signature
- by registered mail (the date of receipt will be considered the 6th day from the date of dispatch)
- in electronic form via telecommunications channels (TCS).
Penalties for late submission of reports to the Pension Fund of the Russian Federation can be imposed under the legislation on personalized accounting and under Article 15.33.2 of the Code of Administrative Offenses of the Russian Federation. In the latter case, for violation of deadlines for submitting reports to the Pension Fund of Russia, an administrative fine is imposed on officials in the amount of 300 to 500 rubles. In this article we will talk about the fine for late submission of reports to the Pension Fund in 2021, and consider the calculation procedure.
Sample Payment Order Pension Fund Fine for Sv M 2021
In this material, we have summarized samples of payment orders for the payment of insurance premiums in 2021. Examples of payment slips relate to pension, social, medical and injury insurance contributions and are available for download.
Payment order fine PFR 2021 sample filling
In addition, the district court cited the Pension Fund’s letter No. KA-09-25/13379 dated December 14, 2021, which indicated the possibility of not applying financial sanctions provided for in Part 3 of Art. 17 of Law No. 27-FZ, if the policyholder independently identified the error and provided reliable information on personalized accounting.
Many accountants of organizations and entrepreneurs continued to enter the numbers “08”, indicating the status of the payer transferring contributions to the budget of the Russian Federation. And bank employees, in turn, did not accept payment documents, either with the first or second status. At the moment, the problem has been resolved; for the information of insurance premium paying organizations, the correct status would be “01”, i.e.
Federal Law No. 27 on individual accounting in the compulsory pension insurance system determines the amount of penalties that threaten each employer who untimely or incompletely submits personalized information about his employees to the Pension Fund. The fine for failure to submit the SZV-M form on time is 500 rubles for each employee.
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In no time: how to draw up a payment order to pay penalties and fines
Penalty for failure to submit SZV-M electronically.
If a company submits information for 25 or more persons, then the report must be in electronic form (Clause 2, Article 8 of Federal Law No. 27-FZ of April 1, 1996). From 2021, the fund has the right to fine the policyholder 1,000 rubles if the SZV-M is submitted on paper instead of an electronic report (Part 4 of Art.
Notice Payee: INN: KPP: Recipient's bank: account: BIC: corr/s: KBK: OKTMO OKATO: Abbreviated name of the authority: Payer: Full name: Address: INN: Name of payment: Amount: Payer: (signature) Cashier On On this page you can fill out and print out the Receipt and payment details. Penalty for late submission of the report SZV-M reg. No. 060-051-014447 to the Pension Fund Branch for the city.
Penalties for late submission of reports to the Pension Fund of the Russian Federation can be imposed under the legislation on personalized accounting and under Article 15.33.2 of the Code of Administrative Offenses of the Russian Federation. In the latter case, for violation of deadlines for submitting reports to the Pension Fund of Russia, an administrative fine is imposed on officials in the amount of 300 to 500 rubles.
Penalty for late submission of SZV-M
It happens that the company only asks to reduce the fine. The court agrees, but reduces the amount slightly. For example, in one case, the court reduced the fine by half because the company requested so (decision of the Arbitration Court of the Orenburg Region dated 09.09.2021 No. A47-6249/2021).
Many companies and entrepreneurs have already encountered the fact that if they are “late” for submitting their SZV-M report, they can receive a fine. And the fine is not small - 500 rubles per employee. How to correctly make a payment order to pay a fine?
How to make a payment for a fine to the tax office
The fine is paid to the same branch of the Federal Tax Service as the tax itself. This means that the name of the recipient, his BIC, correspondent account and current account will remain “standard”. If the transfer is made for the first time, the details can be clarified at the tax office or on its official website.
Art. 114 of the Tax Code of the Russian Federation states that, based on the results of control measures carried out, the Federal Tax Service has the right to impose monetary sanctions on taxpayers who do not fulfill their obligations properly. If they are not transferred voluntarily, the fiscal authorities will direct the collection to the accounts of the company or citizen, and then to his property. To avoid disputes and problems, you need to know how to fill out a payment form for a fine to the tax office according to the current 2020 sample.
Sample payment document for payment of a fine to the Pension Fund of Russia
First, let's figure out how a Pension Fund employee will calculate the amount of the fine for you. For example, for 15 employees and for them, the organization submits a monthly report in the SZV-M form. But for January 2021, the deadline was missed and the Pension Fund calculated a fine in the amount of 7,500 rubles.
How did you come up with this amount of 7,500 rubles? If for each employee the fine is 500 rubles, then when multiplied by the number of employees we get 7,500 rubles. In our example, the company employs 15 people.
Payment of a fine to the Pension Fund sample payment form
Comment: Banks refused to process payment orders with status “14” and “08”, and it was decided to indicate status “01” for legal entities, starting from January 1, 2020. Info To find out these details, you can contact your tax office, use the “Address and payment details of your inspection” service on the Federal Tax Service website nalog.ru or use the Accountant Directory on our website. One of the important indicators
After all, the organization had enough time to prepare and submit the SZV-M on time (resolution of the Thirteenth Arbitration Court of Appeal dated April 19, 2020 No. A56-70942/2016). Other penalties for failure to submit the SZV-M in 2021. Penalty for failure to submit the SZV-M in electronic form. If a company submits information for 25 or more persons, then the report must be in electronic form (clause
Payment order fine for failure to provide SZM in 2021
A report in form SZV-M is submitted by any legal entity or individual entrepreneur if they are in an employment relationship with individuals or pay remuneration to individuals on other grounds. This report form is submitted monthly by the 15th day of the month following the reporting month.
What is the fine for late submission of SZV-M in 2021?
Purpose of payment 2021 2021 Payment of insurance premium to the Pension Fund 18210202110061000160 18210202110061010160 Payment of a fine 18210202110063000160 18210202110063010160 Payment of penalties 18210 202110062100160 18210202110062110160 Payment of a fixed payment Within the income limit: 18210202140061100160 When exceeding the income limit: 18210202140061200160 18210202140061110160 Filling out a payment order in the Pension Fund of Russia Fields [1] and [2] are not filled in , they are needed for bank employee records.
How to find out OKTMO The answer to the question of how to find out OKTMO is easy to find on the Internet. By typing the request “OKTMO how to find out”, you will see quite a lot of sites, by going to which you will receive a link to services that allow you to find out OKTMO by OKATO, address or INN.
And bank employees, in turn, did not accept payment documents, either with the first or second status. At the moment, the problem has been resolved; for the information of insurance premium paying organizations, the correct status would be “01”, i.e.
How to issue a payment order to the Pension Fund of Russia
New filling standards are prescribed in the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n (as amended on January 1, 2020). According to these rules, payments for insurance contributions to the Pension Fund must be drawn up in the same way as for taxes paid, only the purpose of the payment and the BCC changes. We will tell you further about how a payment order is executed in the Pension Fund of Russia in 2021.
The formal type of payment order is set forth in Appendix 2 to Bank of Russia Regulation No. 383-P dated June 19, 2012. From 01/01/2020, on the basis of Article 34 of the Tax Code of the Russian Federation, payments that were previously accepted by the territorial bodies of the Pension Fund of the Russian Federation are now sent to local tax inspectorates. Budgetary organizations fill it out without fail.
Filling out a payment order fine in the Pension Fund 2021
Documents and forms will help you: You can find out how to correctly fill out a payment slip to pay a fine from our video instructions: The main regulatory document that determines the procedure for filling out payment slips is Order of the Ministry of Finance of the Russian Federation dated November 12, 2013 No. 107n (Appendix 2). Let's look at the main points.
Payment Order Penalty PFR For SZVM in 2021 IP
The original SZV-M was sent by the policyholder in compliance with the deadline, and the supplementary form was submitted to the fund at the initiative of the company in connection with the latter’s independent identification of errors in the previously submitted information. In addition, the district court cited a letter from the Pension Fund of December 14, 2004 No. KA-09-25/13379, which indicated the possibility of not applying financial sanctions provided for in Part 3 of Art. 17 of Law No. 27-FZ, if the policyholder independently identified the error and provided reliable information on personalized accounting.
Hello, in this article we will try to answer the question “Sample Payment Order Pension Fund Fine for Sv M 2020”. You can also consult with lawyers online for free directly on the website.
Penalty for SZV-M for late delivery in 2021
Both legal entities and individual entrepreneurs are required to provide a report form such as SZV-M if they have employment relationships with individuals, or if they make payments to individuals on other grounds. Reporting is submitted every month by the 15th day of the month following the reporting month. In case of violation of this deadline, the Pension Fund of the Russian Federation imposes quite significant amounts of fines.
All questions regarding personalized accounting, as well as the procedure and deadlines for submitting reports within the framework of such accounting, are regulated by Law 27-FZ “On individual (personalized) accounting in the OPS system.” According to Art. 17 of this act, a fine is provided for policyholders for late submission of the SZV-M report.
Penalty for late submission of SZV-M in 2021
SZV-M is rented for each employee. And the law establishes fines for late submission of SZV-M in 2021 for each employee. That is, the more employees, the greater the fine.
A report in form SZV-M is submitted by any legal entity or individual entrepreneur if they are in an employment relationship with individuals or pay remuneration to individuals on other grounds.
This report form is submitted monthly by the 15th day of the month following the reporting month. For violation of the deadlines for filing SZV-M, the pension fund provides for fairly high fines.
How much the fine for SZV-M is and where to pay it will be discussed in the article.
Fill out the SZV-M online in the Simplified program 24/7. The program maintains tax, accounting and personnel records and prepares primary documents and reporting in one click. Get one year free access. Consultation on all accounting issues is available to users 24 hours a day, 7 days a week.
Prepare SZV-M
What is the fine for late submission of SZV-M in 2019?
Penalties for SZV-M do not depend on the period of delay, but are tied to the number of persons for whom the policyholder did not report.
For each insured person for whom information was not submitted, the fine for late submission of SZV-M is 500 rubles.
Let's look at calculating the fine using two examples:
- The organization reported for October 2021 only on November 30, 2019. The number of employees whose information should have been contained in SZV-M is 43 people. The fine will be 43 * 500 = 21,500 rubles.
- The organization reported for October 2021 on time. But they forgot to include information about two employees in the report. They did not identify the error on their own, but specialists from the Pension Fund of Russia branch discovered the error and issued a fine of 2 * 500 = 1,000 rubles.
The good news is that the fine can be reduced through the court. Taking into account mitigating circumstances, arbitration courts, relying on the Resolution of the Constitutional Court of the Russian Federation of January 19, 2016 No. 2-P, side with the policyholders and reduce the amount of sanctions.
Is the fine for failure to provide SZV-M different from the fine for late submission?
The penalty for failure to submit the SZV-M is no different from the penalty for being late with the deadline for submitting this report. It is 500 rubles. for each insured person for whom information was not submitted.
There is another type of fine. If the policyholder has more than 25 people on staff, then he is required to report electronically. If, contrary to the requirement, he submits a report on paper, then in this case the report is still considered accepted, no fine is issued for failure to submit the SZV-M, but the policyholder is fined a fixed amount of 1,000 rubles. regardless of the number of insured persons in the report itself.
Where to pay the fine for SZV-M
The fine is paid to the territorial branch of the Pension Fund where the policyholder is registered. The exact details can be clarified at your branch if the policyholder wishes to pay the fine before receiving the claim. Otherwise, the details can be seen in the document issued by the pension fund.
Where can I get the details to pay the fine for SZV-M in case of late submission?
The exact details for payment are usually indicated in the request that the pension fund provides for payment of penalties.
Usually the KBK is also indicated there. In field 106 of the payment order, “TR” is indicated, since payment occurs on demand. But to fill out fields 108 and 109, take the number and date of the request itself.
What law regulates liability for late submission of SZV-M
Issues of personalized accounting, including the procedure and deadlines for submitting reports within the framework of such accounting system, are regulated by the law of 01.04.
1996 No. 27-FZ “On individual (personalized) accounting in the OPS system.” In Art. Article 17 of this law addresses issues of liability of both the Pension Fund itself and policyholders. In particular, para.
3 of this article provides for a fine for late delivery of the SZV-M.
An algorithm for holding policyholders liable is also provided. According to the same article. 17 of Law No. 27-FZ, it includes the following stages:
- If a violation is committed, including a violation of the deadlines for submitting the SZV-M, an official of the Pension Fund of the Russian Federation draws up a report, which must be signed by the policyholder. If the policyholder refuses to sign the document, then a corresponding note about this is made in the act.
- Within 5 days, this act is delivered against signature to the policyholder, electronically or sent by mail (in this case, the date of delivery will be considered the sixth day after sending the letter).
- The policyholder has 15 days from the date of receipt of the act to state in writing his objections regarding liability for the offense specified in the act. Such objections must be supported by copies of relevant documents. For example, if the Pension Fund of Russia filed a claim for failure to provide the SZV-M report, and the report was actually sent on time by mail, then the policyholder can justify himself by attaching to the objections to the act a copy of the stamped postal inventory with the date the report was sent to the pension fund.
- The pension fund is given 10 days (in exceptional cases a month) to consider objections and make a final decision on whether to prosecute or refuse to prosecute.
- Within 5 days after this, the policyholder is issued a written decision by the Pension Fund. The delivery procedure is similar to the delivery of a deed (in person, via telecommunication channels or by mail). Such a decision can be challenged only through a higher authority of the Pension Fund of Russia; this is given 3 months. The decision comes into force 10 days after delivery (remember that when sent by mail, the date of delivery is the sixth day after sending the letter, regardless of the actual date of receipt of the document by the policyholder).
- Within 10 days (sometimes this is done simultaneously with the issuance of the decision), the Pension Fund sends a demand to the policyholder to pay penalties. The deadline for payment on demand is indicated in the document itself, but it cannot be less than 10 days from the date of delivery of the demand.
- If the policyholder does not pay the claim on time, the amounts due may be collected from the current account by the pension fund without acceptance.
In total, when holding the policyholder liable, the pension fund issues 3 documents:
- act of violation;
- decision to prosecute;
- requirement to pay a fine.
The policyholder may be held liable not only if the SZV-M is not submitted on time, but also if false information is submitted, if any is discovered by Pension Fund specialists.
True, if the pension fund reveals errors and shortcomings in filling out the forms, then first it gives the policyholder a chance to correct such errors.
To do this, a notification of errors is sent that must be corrected within 5 business days.
Postings for a fine for failure to provide SZV-M
For settlements with the pension fund, a sub-account is opened to account 69. And penalties to the budget are taken into account in account 99 (not to be confused with fines under contracts, which are reflected in account 91 according to PBU 10/99).
The wiring will look like this:
Dt 69 Kt 51 fine paid; Dt 99 Kt 69 a fine was assessed.
After payment and accrual, the corresponding sub-account must be closed.
Source: https://www.26-2.ru/art/351899-shtraf-2019
Payment order to the Pension Fund (form and sample)
In 2021, big changes came into force regarding payment orders; from now on, control over payment and submission of reports on contributions to the Pension Fund belongs to the tax service, which means sending documents and money is now also carried out to the Federal Tax Service (at the place of registration of the entrepreneur or at the location of the LLC and separate departments). Already from January 1, 2020. compulsory contributions (including those paid for periods ending before this day) must be transferred with the designation in the payment slip of the tax authorities. Calculations (including updated) for insurance payments for 2010-2016. sent to the Pension Fund and the Social Insurance Fund according to the requirements of the laws that were in force at that time. Read also the article: → “We issue a payment order in a new way.”
Let's use the previous example, only now imagine that in April 2021, Alfa JSC discovered an error in calculating the amounts of insurance premiums for 2021. After filling out the updated calculation, it became clear that the debt to the Pension Fund was equal to 6,554 rubles. In this case, the payment document will look like this:
Penalty for failure to submit reports SZV-M and RSV-1
Menu Attention. This site is not an official source of information. When printing and paying a receipt, check that the details from official sources are filled out correctly. Recipient of the payment: UFK for the Moscow region (GU-Branch of the Pension Fund of the Russian Federation for Moscow and the Moscow Region) INN: 7703363868 KPP: 770301001 Account number: 40101810845250010102 in the bank: GU Bank of Russia for the Central Federal District BIC: 044525000 KBK: 39211620010066000140 OKTMO: 46656101 Fine for late submission of the SZV-M report, reg. No. 060-051-014447 Pension Fund branch for the city.
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Error No. 2: In the payment order, the first three digits of the BCC were “392” due to the fact that the payment was made according to the updated calculation for 2021. Comment: Despite the fact that the transfer of the insurance premium was made for 2021, the KBK should begin with the numbers “182”, with the code assigned to the tax service, since control over insurance premiums from 2021 is under its jurisdiction. Error No. 3: Filling out the upper fields “in the header” of the payment order to pay insurance premiums to the Pension Fund.
Fines and penalties for taxes and fees
If a request for payment of a fine or penalty is received, it may contain a UIN (unique accrual identifier), which must be indicated in the “Code” field. If there is no requirement with UIN, then 0 is entered in this field.
OKTMO is indicated as usual, as when paying taxes. In field 106, the basis for the payment is selected: if there is a requirement from the tax authority, put TR, if there is no requirement, then put ZD. The number and date of the request are indicated in fields 108-109 of the payment order; if there is no request, zeros are entered in the fields. In field 107 “Tax period indicator” the payment deadline specified in the request is entered. If there is no requirement, then this field is also set to 0.
KBK, if it is not specified in the requirement, you need to look for it yourself. Keep in mind that the BCC is taken not from the period for which you pay the fine or penalty, but from the BCC of the year in which you pay it. Those. when paying fines and penalties in 2015, you must take the KBK from the list of codes for 2015.
The tax inspectorate can impose fines both under the Tax Code and under the Code of Administrative Offenses (CAO). The principle of filling out a payment order is the same, only the KBK is different.
KBC for penalties and fines in accordance with the Tax Code
* Penalties (Article 75 of the Tax Code) for late payment and fines for non-payment of tax (Article 122 of the Tax Code) - BCC of a tax for which the payment deadline was violated, but in categories 14-17 of the BCC, instead of 1000, 2100 (penalties) or 3000 (fine) are indicated.
Example: KBK transport tax 182 1 06 04011 02 1000 110, penalties for this tax are paid to KBK 182 1 06 04011 02 2100 110, and the fine is paid to KBK 182 1 06 04011 02 3000 110
* Fines for failure to submit a tax return on time (Article 119 of the Tax Code) - BCC are indicated on the same principle as for penalties for late payment of tax. Those. The KBK of the tax for which the declaration is submitted is taken and 3000 is entered in the 14-17 category.
Payment of a fine for svm payment
k. payment occurs upon request.
According to the same article.
If the Pension Fund of Russia has issued you a fine for inaccuracies in the report, and you do not agree with it, there may be three possible solutions:
- Cancellation of fine;
- Reduced fine;
- Payment of the fine in full.
The law does not provide for the possibility of reducing or canceling the fine.
If the fund has issued it to you, you can either agree with it or challenge the fine in court.
The latter already decides the legitimacy of representatives of the state structure.
Please note that in order to prove your case, you will need to provide supporting evidence. If you don’t have them, then you will have nothing to say in court.
During the short existence of the SZV-M program, judicial practice has already accumulated on resolving issues between insurance funds and representatives of organizations.
What details should I include in the payment slip for payment of a fine for SZV-m?
Federal Law No. 27 on individual accounting in the compulsory pension insurance system determines the amount of penalties that threaten each employer who untimely or incompletely submits personalized information about his employees to the Pension Fund. The fine for failure to submit the SZV-M form on time is 500 rubles for each employee.
Fines for late submission of SZV-M in 2021 threaten not only the organization itself; the manager or other official who is responsible for the timely submission of reports, as well as the provision of complete and reliable information, also risks being subject to penalties.
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Many companies and entrepreneurs have already encountered the fact that if they are “late” for submitting their SZV-M report, they can receive a fine. And the fine is not small - 500 rubles per employee. How to correctly make a payment order to pay a fine?
First, let's figure out how a Pension Fund employee will calculate the amount of the fine for you. For example, for 15 employees and for them, the organization submits a monthly report in the SZV-M form. But in January 2018, the deadline was missed and the Pension Fund calculated a fine of 7,500 rubles.
How did you come up with this amount of 7,500 rubles? If for each employee the fine is 500 rubles, then when multiplied by the number of employees we get 7,500 rubles.
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KBK.
This table outlines the costs for different payment purposes.
Purpose of payment 2021 2017 Payment of insurance premium to the Pension Fund 18210202010061000160 18210202010061010160 Payment of a fine 18210202010063000160 18210202010063010160 Payment of penalties 18210 202010062100160 18210202010062110160 Payment of a fixed payment Within the income limit: 18210202140061100160 When the income limit is exceeded: 18210202140061200160 18210202140061110160 Filling out a payment order in the Pension Fund of Russia Fields [1] and [2] are not filled in , they are needed for bank employee records.
The document number is entered in field [3]. The report is submitted to the Pension Fund branch at the place of registration of the organization.
You should also indicate a code that hides funds from paying insurance premiums.
- field (110) is not required to be filled in; this is stated in the order of the Ministry of Finance.
- in field (108) you must indicate information about the individual.
There are also cases when bank employees refuse to accept letters, because they also don’t want to understand anything. Such unlawful actions of bank employees can be appealed in court. The protection of the rights of an enterprise is ensured by Section 3 of the Civil Code. Chapter 45 of the Bank Account can also be included here.
Fines and liability for late submission of SZV-M
Both enterprises and entrepreneurs can be fined for late submission of a report. An exception is individual entrepreneurs operating without hired personnel.
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For regional insurers:
- TIN 7703363868, checkpoint 770301001;
- recipient of the Federal Pension Fund for the Moscow Region (for the Main Directorate of the PFR branch for Moscow and the Moscow Region);
- beneficiary bank of the State Bank of Russia for the Central Federal District;
- BIC 044525000;
- account 40101810845250010102.
Fines for late delivery of certificates in 2021 and the procedure for their collection
Recipient of the payment in the payment order for insurance premiums Everything is simple here - enter the tax service details in the document:
- by location of the company (if you are a legal entity);
- on registration of individual entrepreneurs (obviously, if you are an entrepreneur).
To find out this data, just follow the link https://service.nalog.ru/addrno.do and indicate who you are (legal entity or individual entrepreneur).
Fines and penalties for contributions to extra-budgetary funds
The Social Insurance Fund issues fines under two federal laws [2], as does the Pension Fund [3]. In addition, both funds can fine officials of the organization under Article 15.33 of the Administrative Code.
Fines and penalties for insurance pension contributions
* Penalties (Article 25 of Law 212-FZ) for late payment and fines for non-payment of contributions (Article 47 of Law 212-FZ) - BCC of contributions for which the payment deadline was missed, but in categories 14-17 of the BCC, instead of 1000, 2000 (penalties) are indicated or 3000 (fine).
Example: KBK of insurance premiums for payment of the insurance part of the labor pension - 392 1 02 02010 06 1000 160, penalties for late payment should be paid to KBK 392 1 02 02010 06 2000 160, and the fine for non-payment to KBK 392 1 02 02010 06 30 00 160
* Fines for violation of the legislation of the Russian Federation on state extra-budgetary funds and on specific types of compulsory social insurance, budget legislation regarding the budget of the Pension Fund of the Russian Federation (except for Article 48-51 of Law 212-FZ) - 392 1 1600 140;
* Fines for violation of the legislation of the Russian Federation on state extra-budgetary funds and on specific types of compulsory social insurance, budget legislation regarding the FFOMS budget (except for Article 48-51 of Law 212-FZ) - 392 1 1600 140;
* Fines in accordance with Articles 48 - 51 of Federal Law 212-FZ - 392 1 1600 140.
Fines and penalties for insurance contributions to the Social Insurance Fund
* Penalties for late payment and fines for non-payment of contributions - KBC contributions for which the payment deadline has been missed, in categories 14-17 of the KBC instead of 1000, 2000 (penalties) or 3000 (fine) are indicated.
Example: BCC of insurance premiums for compulsory social insurance against industrial accidents and occupational diseases - 393 1 02 02050 07 1000 160, penalties are paid to BCC 393 1 02 02050 07 2000 160, 393 1 02 02050 07 3000 160.
* Fines for violation of the legislation of the Russian Federation on state extra-budgetary funds and on specific types of compulsory social insurance, budget legislation regarding the FSS budget - 393 1 1600 140
Details for paying a fine for sv-m
The Pension Fund informs about changes in 2021 to bank details for payment of penalties for late or incomplete (inaccurate) reporting in the SZV-M form “Information on insured persons.”
In accordance with Federal Law No. 27-FZ dated April 1, 1996 “On individual (personalized) accounting in the compulsory pension insurance system,” the deadline for submitting SZV-M reports is no later than the 15th day of the month following the reporting period (if the last day of the deadline falls on a weekend or a holiday, the expiration date is considered the next working day).
For all types of SZV-M forms, the reporting period for which the form is submitted must be less than or equal to the month in which the submitted reports are verified.
If the SZV-M form is submitted for a reporting period for which the submission deadline has not yet arrived, a negative protocol is generated during the inspection and the reporting is considered not accepted, i.e.
It is not acceptable to submit a report “in advance”; such reporting will not be accepted (for example, in February 2021 it is impossible to submit a report for March 2021).
Before sending reports to the Pension Fund of the Russian Federation, they must be checked using the CheckPFR program and special attention must be paid to the correct completion of the “Reporting period” details.
Attention! In accordance with Article 17 of the Federal Law of April 1, 1996 No. 27-FZ, if a negative report is received, errors in reporting must be corrected within 5 working days.
If you did not indicate all employees in the original SZV-M form, then the supplementary SZV-M form must be submitted during the same reporting campaign, i.e. no later than the 15th day of the month following the reporting period.
If the specified deadlines are violated by the territorial bodies of the Pension Fund of the Russian Federation, penalties will be applied for the failure of the policyholder to provide within the prescribed period or for the provision of incomplete and (or) false information in the amount of 500 rubles in relation to each insured person.
From 02/06/2017, bank details for payment of penalties will be changed
Payers registered in Moscow indicate the following recipient details.
KBK 392 1 1600 140
TIN 7703363868, checkpoint 770301001
RECIPIENT OF UFK FOR THE CITY OF MOSCOW (FOR THE GU-BRANCH OF THE PFR FOR THE CITY OF MOSCOW AND THE MOSCOW REGION)
Sample payment document for payment of a fine to the Pension Fund of Russia
Many companies and entrepreneurs have already encountered the fact that if they are “late” for submitting their SZV-M report, they can receive a fine. And the fine is not small - 500 rubles per employee. How to correctly make a payment order to pay a fine?
First, let's figure out how a Pension Fund employee will calculate the amount of the fine for you. For example, for 15 employees and for them, the organization submits a monthly report in the SZV-M form. But in January 2018, the deadline was missed and the Pension Fund calculated a fine of 7,500 rubles.
How did you come up with this amount of 7,500 rubles? If for each employee the fine is 500 rubles, then when multiplied by the number of employees we get 7,500 rubles. In our example, the company employs 15 people.
When paying a fine, the most important thing is to indicate the correct BCC (budget classification code). If an entrepreneur or LLC makes a mistake in the KBK, the fine will “go” to another place and you will have to “look” for payment.
The payment order itself is similar to those that we previously paid contributions to the Pension Fund. When I paid such a fine, I took the “tax” payment slip as a basis and changed the Fund’s details in it and indicated the required BCC.
Sample of filling out a payment order to pay a fine to the Pension Fund
[1] Clause 2 of Article 855 of the Civil Code
[2] Federal Law of July 24, 2009 N 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund”; Federal Law of July 24, 1998 N 125-FZ “On compulsory social insurance against industrial accidents and occupational diseases”
[3] Federal Law of July 24, 2009 N 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund”; Federal Law of 04/01/1996 N 27-FZ “On individual (personalized) registration in the compulsory pension insurance system”
In no time: how to draw up a payment order to pay penalties and fines
Example: BCC of insurance premiums for compulsory social insurance against industrial accidents and occupational diseases - 393 1 02 02050 07 1000 160, penalties are paid to BCC 393 1 02 02050 07 2000 160, 393 1 02 02050 07 3000 160.
Fines and penalties for taxes and fees
[2] Federal Law of July 24, 2021 N 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund”; Federal Law of July 24, 1998 N 125-FZ “On compulsory social insurance against industrial accidents and occupational diseases”
When calculating fines, the statute of limitations applies. So, if from the moment of the violation no fine was accrued for failure to submit a report to the Social Insurance Fund, then after 3 years the insurance service will no longer be able to accrue it.
Since 2021, the legislation on personalized accounting has introduced a new fine related to SZV-M. Note that it is not related to the out-of-date presentation of monthly reporting. The new fine concerns the method of submitting the SZV-M.
Payment order fine for late submission of reports
The latter can be sent a fine, the main thing is to meet the deadlines specified in the requirement. A step-by-step algorithm for how to issue a payment for a fine to the tax office involves indicating the following information in the fields of the order: The fine is paid to the same branch of the Federal Tax Service as the tax itself. This means that the name of the recipient, his BIC, correspondent account and current account will remain “standard”. If the transfer is being made for the first time, the details can be clarified at the tax office or on its official website. The type of transfer and a link to the basis document are indicated.
These are the so-called “accident” premiums associated with occupational injury insurance. They are still subject to the provisions of the Law “On Compulsory Social Insurance” dated July 24, 1998 No. 125-FZ, and the FSS remains their curator.
When printing and paying a receipt, check that the details from official sources are filled out correctly. But in practice, problems will arise with the tax inspectorate and the treasury. Since they will not be able to quickly figure out how to reflect the erroneous payment on the personal account.
Where can I get the details to pay the fine for SZV-M in case of late submission?
Budgetary organizations fill it out without fail. New filling standards are prescribed in the order of the Ministry of Finance of Russia dated November 12, 2021 No. 107n (as amended on January 1, 2021). According to these rules, payments for insurance contributions to the Pension Fund must be drawn up in the same way as for taxes paid, only the purpose of the payment and the BCC changes.
Information in the SZV-M form is provided to the Pension Fund of Russia on a monthly basis by all employers who have employees with employment or civil law contracts valid (even just 1 day) in the reporting month (subject to the employer’s responsibility for paying insurance premiums for remuneration specified in the contract) .
Federal Law No. 27 on individual accounting in the compulsory pension insurance system determines the amount of penalties that threaten each employer who untimely or incompletely submits personalized information about his employees to the Pension Fund. The fine for failure to submit the SZV-M form on time is 500 rubles for each employee.
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PFR payment fine for SZV m sample filling
In 2021, an unshakable rule applies. If an enterprise or individual entrepreneur employs 25 or more people, a report in the SZV-M form can only be submitted in electronic form. Violation of this rule is punishable by a fine. At the same time, companies with less than 25 employees have the right to choose the form of filing the SZV-M: paper or electronic.
In connection with the transfer of control over the funds of insurance funds, except for contributions for injuries, to the Federal Tax Service from October 2, 2021, a specialist needs to pay attention to changes in payment codes for insurance premiums administered by the tax office.
- BIC 044525000;
- recipient of the Federal Pension Fund for the Moscow Region (for the Main Directorate of the PFR branch for Moscow and the Moscow Region);
- beneficiary bank of the State Bank of Russia for the Central Federal District;
- account 40101810845250010102.
- TIN 7703363868, checkpoint 770301001;
Payment Order for Payment of the Fine for Svm in 2021
Moscow and the Moscow region Monetary penalties (fines) for violation of the legislation of the Russian Federation on state extra-budgetary funds and on specific types of compulsory social insurance, budget legislation (regarding the budget of the Pension Fund of the Russian Federation) Municipalities of the Moscow region Chekhov municipal district Chekhov city using the proposed above forms. December 31st of this year (understand how to keep accounting records in 72 hours) > 8000 books purchased The issue of the status number of who pays the insurance premium remained unresolved for a long time. The IRS argued that the only correct option for completing field 101 for an employer making contributions for employees is status “14.”
When printing and paying a receipt, check that the details from official sources are filled out correctly. But in practice, problems will arise with the tax inspectorate and the treasury. Since they will not be able to quickly figure out how to reflect the erroneous payment on the personal account.