How to calculate penalties for insurance contributions to the Pension Fund and Social Insurance Fund

Why will penalties be charged?

According to the rules, insurance premiums, including penalties, are paid to the territorial tax office using the established details before the 15th day (inclusive) of the month following the reporting month. The exception is those months when the 15th calendar day falls on a weekend, then the deadline is the next working day. To avoid late payments, pay in advance.

To avoid sanctions, we recommend reading articles about when to pay and to whom to transfer insurance premiums.

Payment of all penalties is regulated by the Tax Code of the Russian Federation (Article 34 of the Tax Code of the Russian Federation). The policyholder bears administrative responsibility and pays penalties for non-payment of insurance premiums in 2021 for late principal payments. See the table for what else sanctions will follow:

Tax violators for non-payment of contributions in especially large amounts (from 5 million rubles) are brought to criminal liability on the basis of Part 1 of Art. 10 of the Criminal Code of the Russian Federation. If an organization deliberately does not pay, then the Investigative Committee opens a criminal case under Art. 199 of the Criminal Code of the Russian Federation for failure to provide reporting or indicating false information in it.

The maximum fine for the above crime is 500,000 rubles, the maximum prescribed criminal term is 6 years. When the total amount is paid along with penalties after the penalty for late payment of insurance contributions in 2021 to the Pension Fund and other authorities is calculated, criminal liability from the offender is removed, but only on the condition that this was the first violation of this nature.

IMPORTANT!

Higher authorities do not have the right to fine an organization for violating deadlines, provided that the established payment forms are submitted on time (letter of the Ministry of Finance of Russia No. 03-02-07/1/31912 dated May 24, 2017). The inspector's duties include only calculating penalties.

What will happen for non-payment of fines?

If you do not pay the amount required by the tax authorities, there will be no penalty. The inspector will increase the amount of penalties until full payment is made. If the payer ignores all notifications, the Federal Tax Service has the right to file a claim and recover payment in court.

Fines

If an individual entrepreneur does not pay insurance premiums, then he does not fulfill his duties. And this is punishable by fines. Intentional non-payment will result in a double fine.

So, non-payment of contributions and underestimation of the calculation base are punished by 20% of the unpaid amount.

Intentional non-payment or under-payment is subject to a fine of 40% of the unpaid amount.

If a report is required for paid contributions, and it was not submitted on time, this is also punishable by a fine. The fine for such a violation is from 300 to 500 rubles. But if the individual entrepreneur not only forgot to submit the report, but also did not pay the fees, then another 5% of the unpaid amount for the last three months and for each full and partial month of delay is added to the fine.

If an individual entrepreneur must submit reports electronically, but for some reason submitted them in paper form, then this is punishable by a fine of 200 rubles.

Violation of the deadlines for submitting the SZV-M or errors in the report are fined in the amount of 500 rubles for each insured person. If this report is submitted in the wrong way, then the fine is 1000 rubles.

Failure to submit reports to the Pension Fund on time or in full is punishable by a fine of 300 to 500 rubles.

For failure to submit 4-FSS on time, you will have to pay 5% of the amount of deductions for injuries for the last three months, as well as a fine of 300 to 500 rubles. If this report is submitted in the wrong way, the fine will be 200 rubles.

Criminal penalty

Failure to pay mandatory contributions may result in criminal penalties. This threatens responsible persons if non-payment is the result of a crime.

How to calculate the amount

Tax officials calculate sanctions for late payments as 1/300 of the refinancing rate for each day of delay (clause 4 of article 75 of the Tax Code of the Russian Federation).

IMPORTANT!

If an organization is overdue for a monthly payment by 1 calendar day, then no sanctions should follow. Tax inspectors assess penalties from the day following the payment deadline, taking into account that the payment day is not a settlement day (letter of the Ministry of Finance of the Russian Federation dated July 5, 2016 No. 03-02-07/39318).

Here's how to calculate penalties for insurance contributions to the Pension Fund and the Social Insurance Fund using the formula:

P = S × D × SR × 1/300,

Where:

• P - penalty;
• C - the amount of deductions payable;
• D - calendar days of delay;
• CP is the key refinancing rate.

How to calculate penalties for insurance premiums, formula

In addition to fines, penalties are assessed for each calendar day of late payment.

Penalties on insurance premiums in 2021 are calculated according to the same rules that were in effect previously. However, when calculating in 2021, there is one peculiarity: the Central Bank of the Russian Federation approved the key rate used for calculations in the amount of 7.75% from December 17, 2018. Before this date, it was necessary to use a rate of 7.5% (from 09/17/2018). If the debt period covers the time before and after December 17, 2018, then different rates are used in the calculation. We will show how this happens below with an example.

The calculation formula has remained unchanged (the same is used for tax calculations):

This formula is suitable for calculating penalties accrued to individuals, including individual entrepreneurs, as well as organizations with a delay of up to 30 calendar days. If payment of mandatory payments is delayed for a longer period, then from the 31st day of delay a different formula is applied:

Let us remind you that penalties for non-payment of insurance contributions to the Pension Fund of the Russian Federation are no longer paid and they must be transferred to the new KBK in the Federal Tax Service. Current BCCs can be viewed here.

Calculation example

Children's and youth sports school SDYUSSHOR "Allur" violated the deadline for payment of CB for January 2021 (02/15/2020 - Saturday, deadline - 02/17) and transferred a sum of money in the amount of 103,420 rubles to the established funds on 02/24/2020.

Breakdown of unpaid amount, in rubles:

• 73,226 - for compulsory pension insurance;
• 22,650 - for compulsory health insurance;
• 7544 - in case of temporary disability and in connection with maternity.

The delay from 02/17/2020 to 02/24/2020 was 7 calendar days - excluding the day of payment. The refinancing rate at the time of funds transfer is 6.0%. Eventually:

• OPS: 73,226 × 7 × 6.0% / 300 = 102.52 rubles;
• Compulsory medical insurance: 22,650 × 7 × 6.0% / 300 = 31.71 rubles;
• VNiM: 7544 × 7 × 6.0% / 300 = 10.56 rubles.

When to pay

The basis for transferring penalties is a notification from the Federal Tax Service. It also stipulates the deadline for paying penalties for late insurance premiums in 2021. There is no legally established period for transferring such a payment.

But there is a statute of limitations. If the taxpayer does not pay the penalty on time, the tax office has the right to sue to recover the penalty amount. The period allotted for filing a lawsuit is the statute of limitations. If representatives of the inspectorate do not begin legal proceedings with the payer, the debt is recognized as uncollectible and written off.

How to pay correctly

The payer has the right to pay the penalty himself (if he knows that he is late in payment) or pay the fine upon request from the tax office. Here's how to pay penalties on insurance premiums in 2020:

1. Receive a notification from the Federal Tax Service.
2. Check the payment amount - calculate the payment using the formula.
3. Fill out the payment order and transfer the required amount to the territorial tax office.

The amount of the penalty must be reflected in the accounting records. In the absence of regulatory documents regulating the type of recording of overdue deductions in accounting, the payer organization has the right to determine the type of accounting entry.

How to fill out a payment form

Payment orders for payment of penalties are practically no different from mutual settlements with counterparties. But there are a number of nuances:

1. If sanctions are paid voluntarily, in field 106 we indicate the value of the AP. Payment upon request from the tax office - TR. If the fine is assessed based on the inspection report, we set an AP.
2. The situation is similar with field 107 “Tax period”. For self-repayment, 0 is indicated; if payment is made on the basis of a tax warning, then the date specified in the request is indicated.
3. Fields 108 and 109 (they contain the number and date of the basis document) are filled in according to the details of the request or verification report from the Federal Tax Service.

How to pay dues

Individual entrepreneurs pay mandatory contributions for themselves. The amount of these payments is fixed

• pension contribution - 32,448 rubles;
• medical fee - 8,426 rubles.

They are paid within a year. You can pay in different amounts and at different periods; it is important to pay the entire amount before December 31 of the current year.

It is more convenient to pay quarterly. This will allow individual entrepreneurs using the simplified tax system to reduce the tax by the amount of insurance premiums paid in the same tax period.

If an individual entrepreneur’s income was above 300 thousand rubles, then he additionally pays a contribution to the Pension Fund in the amount of 1% of the amount exceeding 300 thousand. This fee must be paid by July 1 of the following reporting year.

If there are employees, then the individual entrepreneur pays contributions for them, and also submits all the required reporting on them. In this case, the deadline for payment of contributions and the deadline for submitting each report are strictly specified.

How to fill out a payment order for payment of insurance premiums

When filling out payment slips for the transfer of insurance premiums to the tax authorities, in field 101, companies making payments to individuals must indicate payer status “01”.

Individual entrepreneurs indicate one of the following values ​​in this field:

• 09 - taxpayer (payer of fees) - individual entrepreneur;
• 10 - taxpayer (payer of fees) - a notary engaged in private practice;
• 11 - taxpayer (payer of fees) - lawyer who established a law office;
• 12 - taxpayer (payer of fees) - head of a peasant (farm) enterprise.

These provisions are provided for by Order of the Ministry of Finance of the Russian Federation dated November 12, 2013 No. 107n.

When transferring contributions for accident insurance, “08” is entered in field 101.

The BCC is entered in field 104. In this field you need to indicate the value of the budget classification code of the Russian Federation established for the payment of the corresponding type of insurance premiums.

The purpose of payment and other necessary information are indicated in field 24. This field should reflect the type of insurance premiums and the period for which they are paid. When paying “traumatic” premiums, you can indicate the registration number of the policyholder in the Federal Social Insurance Fund of the Russian Federation.

In fields 106–109 of the payment order for the transfer of accident insurance contributions, “0” must be entered.

When transferring contributions to the tax authorities, you must reflect on the payment slip:

• “TIN” and “KPP” of the recipient of funds - the value of the “TIN” and “KPP” of the relevant tax authority that administers the payment;
• “Recipient” is the abbreviated name of the Federal Treasury authority and in brackets is the abbreviated name of the tax authority that administers the payment.

When transferring the current payment, the TP is entered in field 106, in field 107 - the month for which contributions are paid (for example, MS.05.2019).

Which BCCs to indicate in 2021

Now let’s look at where to pay penalties on insurance premiums and what budget classification codes to indicate in the payment order. Payment is made as follows: penalties issued for compulsory medical insurance, compulsory medical insurance and for cases related to temporary disability and maternity are credited to the Federal Tax Service. The resulting penalties for deductions “for injuries” are transferred to the territorial social insurance funds.

And here are the BCCs that should be included in the payment slip for the payment of penalties to the tax office:

• for compulsory pension insurance: 182 1 0210 160;
• for compulsory health insurance: 182 1 0213 160;
• for temporary disability and maternity: 182 1 02 02090 07 2110 160.

Transfer penalties for injuries to the Social Insurance Fund using the following code: 393 1 02 02050 07 2100 160.

If penalties are accrued and paid with errors

The payer made an incorrect calculation and transferred the wrong amount to the budget. What to do next? Check with the inspector whether you overpaid or underpaid. If there is an overpayment, write a letter about offsetting the excess for a future period. If you have underpaid penalties for late payment of insurance premiums, calculate and pay the balance to the Federal Tax Service.

In case of technical errors (incorrect TIN or checkpoint, fields 104, 106-109 filled in incorrectly), you will not have to do anything. The system will automatically clarify the payment and send it to the correct budget account.

If you have made a mistake in your payment details, payment will not be accepted. Write a letter about canceling the transaction to the bank or about returning the incorrectly paid amount to the Federal Tax Inspectorate. Instead of waiting for a refund, resubmit the correct payment.

When you can avoid paying a penalty in case of late insurance payment

Under some circumstances, there is no need to pay the policyholder a penalty in case of late insurance payment. This is evidenced by the norms of the Tax Code of the Russian Federation, Federal Law of the Russian Federation No. 125 of July 24, 1998. Such exceptions, when a penalty is not charged, include, for example, the following situations:

1. When calculating insurance premiums, the policyholder was guided by the written instructions of the authorized bodies, which resulted in arrears (in relation to Article 75 of the Tax Code of the Russian Federation, Article 26.11 of the Federal Law of the Russian Federation No. 125).
2. The arrears arose due to an error made by the policyholder when filling out the payment document. The main condition: the mistake made can be corrected by clarifying the payment (in relation to Article 45 of the Tax Code of the Russian Federation, Article 26.1 of the Federal Law of the Russian Federation No. 125).

Making corrections and eliminating most errors is possible by specifying the payment. The exception is: errors in the Federal Treasury account, the name of the addressee's bank. More information about such situations: Art. 45 Tax Code of the Russian Federation, art. 26.1 Federal Law of the Russian Federation No. 125.

To specify the payment, the policyholder must submit a free-form application to his INFS with a request to clarify the payment. The text should indicate: the number and address of the Federal Tax Service, the personal data of the applicant, payment details, the error made, the basis for its clarification (with reference to Article of the Tax Code of the Russian Federation). The application is then dated and certified by the personal signature of the applicant. A copy of the “payment” is attached to it. Everything together is submitted to the Federal Tax Service for consideration.