What to do with debts or overpayments on insurance premiums?

Grounds for recovery

The procedure for paying insurance premiums is established by Article 15 of the Law of July 24, 2009 No. 212-FZ. If the organization has not paid (has not paid in full) the insurance premiums on time (no later than the 15th day of the month following the reporting month), the arrears are collected from it. This follows from the provisions of Part 5 of Article 15 and Part 2 of Article 18 of the Law of July 24, 2009 No. 212-FZ. The same procedure applies to contributions for insurance against accidents and occupational diseases (Article 22.1 of the Law of July 24, 1998 No. 125-FZ).

Arrears can be identified as a result of a desk or on-site inspection of the insurance premium payer (Part 1, Article 33 of Law No. 212-FZ of July 24, 2009). The rules for conducting inspections are established by Articles 34 and 35 of the Law of July 24, 2009 No. 212-FZ. Based on these rules, funds develop internal documents regulating the activities of inspectors. For example, the procedure for organizing on-site inspections by territorial branches of the Pension Fund of the Russian Federation is regulated by Methodological Recommendations, which were approved by Order of the Board of the Pension Fund of the Russian Federation dated February 3, 2011 No. 34r.

Debt on individual entrepreneur contributions

Regardless of whether an individual entrepreneur has employees or works independently, he is obliged to pay insurance contributions to the Pension Fund. Either only for yourself, or for yourself and your employees. Naturally, not always, but situations arise when a debt to the Pension Fund is formed.

Debt to the Pension Fund of the Russian Federation may arise in the event of violation of deadlines for payment of insurance premiums and incorrect reporting on payments made to employees and other remunerations.

Insurance in the Social Insurance Fund is purely voluntary. And here the entrepreneur himself decides to pay him or not to pay. At the legislative level, it is impossible to force him to make payments.

Payments for individual entrepreneurs are fixed.

Currently, the following amounts of payments to the Social Insurance Fund are established:

3797 rubles	For health insurance.
19357 rubles	As a payment to the Pension Fund.

It is important to note that pension payments are mandatory in any case. Even if the business does not operate, it is necessary to pay fees.

Request for payment

Within three months from the date of discovery of the arrears, the fund department is obliged to send the organization a request for payment of insurance premiums (fines, penalties). The dates of detection of arrears are recorded in special certificates. This is stated in Part 2 of Article 22 of the Law of July 24, 2009 No. 212-FZ. The forms of requirements and certificates were approved by orders of the Ministry of Labor of Russia dated November 27, 2013 No. 698n and dated June 23, 2014 No. 400n.

The requirement can be submitted to the head of the organization (its legal or authorized representative):

personally against signature;

by registered mail. In this case, the request is considered received after six working days from the date of sending the registered letter;

in electronic form via telecommunication channels. The formats, procedure and conditions for sending claims for payment of arrears via telecommunication channels must be established by the Pension Fund of the Russian Federation and the Social Insurance Fund of Russia.

This procedure is provided for by Part 7 of Article 22, Part 6 of Article 4 of the Law of July 24, 2009 No. 212-FZ.

If a demand for payment of insurance premiums (fines, penalties) is drawn up based on the results of an inspection, it must be sent within 10 working days from the date of entry into force of the decision on the inspection report (Part 3 of Article 22, Part 6 of Article 4 of the Law of 24 July 2009 No. 212-FZ). The forms of decisions were approved by orders of the Ministry of Labor of Russia dated November 27, 2013 No. 698n, dated June 23, 2014 No. 400n. They come into force after 10 working days after delivery to the representative of the organization (Part 12, Article 39, Part 6, Article 4 of the Law of July 24, 2009 No. 212-FZ).

The repayment of arrears in compulsory social insurance contributions, which arose due to an overestimation of the amount of expenses accepted for deduction when calculating the monthly payment to the Social Insurance Fund of Russia, has some specific features. Having discovered such a violation, the territorial branch of the fund will make a decision not to take into account the costs of paying out insurance coverage and, within three days, will send the organization a demand for their compensation, indicating the amount and repayment period of the arrears (Parts 4 and 5 of Article 4.7 of the Law of December 29, 2006 No. 255-FZ). Based on this requirement, the organization is obliged to transfer the specified amount to the budget of the Social Insurance Fund of Russia, adjust the accounting data, and, if necessary, tax accounting, make changes to the reporting (clause 5, part 2, article 4.1 of the Law of December 29, 2006 No. 255-FZ , clauses 5–10 PBU 22/2010 and paragraph 2, clause 1, article 54, clause 1, article 81 of the Tax Code of the Russian Federation).

Situation: is the organization obliged to comply with the requirement to pay mandatory insurance contributions if it is incorrectly completed?

No, I don't have to.

The procedure for filing claims for payment of insurance premiums is provided for in Part 4 of Article 22 of Law No. 212-FZ of July 24, 2009. The requirement, in particular, must indicate:

amount of debt on insurance premiums;

the amount of penalties and fines accrued by the time the claim was made;

deadline for payment of insurance premiums for which arrears arose;

measures that will be taken by the extra-budgetary fund if the organization does not pay off the arrears;

the grounds on which insurance premiums are collected, with references to specific provisions of the Law of July 24, 2009 No. 212-FZ.

If the request for payment of insurance premiums received by the organization does not contain any data from the above list, it is considered to have been drawn up with violations. The organization should not comply with such a requirement. This follows from the provisions of paragraph 9 of part 1 of article 28 of the Law of July 24, 2009 No. 212-FZ.

In arbitration practice there are examples of court decisions confirming the legality of this approach. For example, by resolution of February 20, 2012 No. A46-5496/2011, the Federal Antimonopoly Service of the West Siberian District invalidated the requirement to pay penalties on insurance premiums, since it did not indicate how much debt was owed and for what period the territorial branch of the Pension Fund of the Russian Federation charged the organization a penalty.

Collection of arrears

In case of late payment or complete absence of transfers, these funds are collected in accordance with current legislation.

Collection occurs in the following ways:

in cash;
property of the debtor if his bank accounts are zero or there are insufficient funds in them.

Request for payment of arrears

Before the procedure for forced withdrawal of funds from the debtor begins, he is sent a request for voluntary payment of contributions with accrued penalties . The requirement must contain a deadline for paying the arrears. This requirement has a standard form: for pension and medical contributions - 4-PFR, for social contributions - 5-FOS. All forms of forms are fixed by the legislation of the Russian Federation.

The demand must be sent to the debtor within three months from the moment the regulatory authority discovers the arrears.

If such arrears are revealed during an inspection of the person responsible for transferring contributions, then the demand is sent to him within 10 days from the date of the decision.

Such a demand must be delivered to the policyholder either personally against signature, or by registered mail, or electronically. It must contain the following information:

deadlines for payment of arrears;
reasons for collection;
consequences arising from failure to pay arrears on time;
excerpts from laws regulating the activities of insurance funds.

If the request does not indicate the deadline for payment of the arrears, then the payer is obliged to repay the debt within ten days.

If the debtor does not respond in any way to the received demand, the regulatory authorities begin the procedure for forced withdrawal of funds. This stage takes about two months. The debtor receives this decision within six days.

After this, these amounts may be debited from your bank account without your consent. If there are not enough funds, they may be debited upon replenishment of your card. If you do not carry out any transactions using the card and there are not enough funds on it, the supervisory authority may decide to confiscate your property in favor of the funds, which is also regulated by law.

Procedure for paying arrears

After receiving the request, it is necessary to clarify the deadline for paying the arrears.

If the request specifies a deadline , then it is within this period that you need to pay it.
If the deadline is not specified in the request , you must pay the arrears within ten days from the date of receipt of the request.
If the demand came to you by registered mail , then this is usually already the sixth day, that is, you have four days left to pay.
If the letter was sent to you by email, or delivered in person , then the first day is considered the day you received this requirement.

The payment order must be generated independently based on the received request.

Procedure for calculating penalties

When identifying arrears, regulatory authorities charge a penalty. The amount of the penalty depends on the amount of debt. However, in order not to pay an excessive amount, you need to be able to calculate it correctly.

It is calculated as the refinancing rate multiplied by the refinancing rate divided by 300, and all this is multiplied by the number of days of delay.

The refinancing rate is taken on the first day the arrears arise. If the refinancing rate changed during the period of arrears, you need to calculate the amount for each rate separately. This year the refinancing rate is 11%.

Accounting for penalties under a simplified taxation system

Under a simplified taxation system, expenses do not include penalties, since these expenses are considered unjustified. Because of this, there is no need to reflect them in the books of income or expenses.

In accounting, penalties are reflected in the corresponding entries. To simplify the work and to track the presence of penalties, you can open additional “Peni” subaccounts. The amounts of penalties must be indicated in the “Profit and Loss” account.

It is important to remember that when paying arrears and penalties, it is necessary to draw up two payment orders, since they have different budget classification codes. Budget classification codes consist of twenty characters.

Deferment (installment plan) of payment of insurance premiums

The Pension Fund of the Russian Federation and the Social Insurance Fund of Russia have the right to provide deferments (installments) for the payment of insurance contributions (penalties, fines). This is stated in paragraph 11 of part 1 of Article 29 of the Law of July 24, 2009 No. 212-FZ.

The grounds and procedure for granting a deferment or installment payment of insurance premiums (penalties, fines) are established by Articles 18.1–18.5 of the Law of July 24, 2009 No. 212-FZ.

Granting a deferment (installment plan) to the payer is possible if the following grounds exist:

damage caused as a result of a natural disaster, technological disaster or other force majeure circumstances;

lack (delay) of budget funding;

seasonal nature of production and (or) sale of goods (work, services).

This follows from the provisions of Part 3 of Article 18.1 of the Law of July 24, 2009 No. 212-FZ.

A deferment (installment plan) can be obtained for any of three or several types of insurance premiums at once, the payment of which is regulated by Law No. 212-FZ of July 24, 2009:

in the territorial branch of the Federal Social Insurance Fund of Russia - for contributions to insurance in case of temporary disability and in connection with maternity;

in the territorial branch of the Pension Fund of the Russian Federation - for pension contributions and for contributions to compulsory health insurance.

Important: deferment (installment plan) for insurance contributions for the funded part of the pension is not provided. Moreover, the presence of debt for this part of pension contributions makes it impossible to obtain a deferment (installment plan) for contributions to the insurance part of the labor pension. In other words, until the organization pays off the arrears in contributions to the funded part of the pension, it will not be provided with a deferment (installment plan) for the payment of pension contributions. The presence of debt on the funded part of pension contributions does not prevent you from receiving a deferment (installment plan) for contributions to compulsory health insurance.

This follows from the provisions of parts 4 and 7 of Article 18.1 of the Law of July 24, 2009 No. 212-FZ.

If a deferment (installment plan) is granted due to the seasonal nature of the organization’s activities, the debt on insurance premiums will have to be repaid with interest. Interest will be calculated based on the amount of debt and half the refinancing rate in effect during the deferment period (installment plan).

In other cases, the funds do not charge interest for providing a deferment (installment plan).

This procedure is provided for by parts 5 and 6 of Article 18.1 and Article 18.3 of the Law of July 24, 2009 No. 212-FZ.

As a rule, a deferment (installment plan) can be granted for a period of no more than one year (Part 1 of Article 18.1 of the Law of July 24, 2009 No. 212-FZ).

There are circumstances that exclude the possibility of obtaining a deferment (installment plan) for the payment of insurance premiums. A deferment (installment plan) will not be provided if in relation to the organization:

proceedings are underway regarding violation of the legislation on insurance premiums;

proceedings are underway regarding administrative offenses in the field of insurance;

there is a decision by the fund to terminate a previously granted deferment (installment plan). Another deferment (installment plan) will be denied if such a decision was made within the previous three years.

This follows from the provisions of parts 1 and 2 of Article 18.1 of the Law of July 24, 2009 No. 212-FZ.

To receive a deferment (installment plan) for the payment of insurance premiums, you need to submit to the territorial office of the fund:

statement. Each fund has its own application form. Submit an application to the Pension Fund of the Russian Federation in the form approved by Resolution of the Board of the Pension Fund of February 20, 2015 No. 35p. And in the FSS of Russia - in the form approved by order of the FSS of Russia dated May 21, 2015 No. 205;

act of joint reconciliation of calculations for insurance premiums;

a certificate from the tax inspectorate about the organization’s open bank accounts;

bank statements on monthly cash flows for the six months preceding the submission of the application;

certificates from banks about the organization’s availability of payment documents placed in the file cabinet (about the absence of such documents);

bank statements about cash balances in all accounts opened by the organization;
the organization’s obligation to comply with the conditions under which the deferment (installment plan) is granted;

debt repayment schedule;

documents confirming the existence of grounds for granting a deferment (installment plan).

This procedure is provided for by Part 9 of Article 18.1, Parts 1 and 6 of Article 18.4 of the Law of July 24, 2009 No. 212-FZ.

The list of documents that will confirm the existence of grounds for granting a deferment (installment plan) depends on the specific basis. For example, to confirm the seasonal nature of an organization’s activities, documents must be submitted to the fund indicating an uneven flow of income (for example, contracts with counterparties with implementation dates in the spring-summer or, conversely, autumn-winter period).

In addition, depending on the reason for applying for a deferment (installment plan), a number of additional documents will have to be submitted to the fund. For example, if the basis for deferment (installment plan) is the seasonal nature of the activity, then a statement of calculation must be attached to the application. This calculation must confirm that the organization’s income from seasonal activities constitutes at least 50 percent of its total income. This follows from the provisions of Part 5 of Article 18.4 of the Law of July 24, 2009 No. 212-FZ and paragraph 5.1 of Article 64 of the Tax Code of the Russian Federation.

The territorial branch of the Pension Fund of the Russian Federation will make a decision on granting a deferment (installment plan) or refusing to change the deadlines for payment of insurance premiums (penalties, fines) within 30 working days from the date of receipt of the organization’s application. At the request of the organization for this period, the fund may decide to temporarily suspend the payment of insurance premiums (Parts 7, 8, Article 18.4 of the Law of July 24, 2009 No. 212-FZ, Resolution of the Pension Fund of the Russian Federation Board of February 20, 2015 No. 35p).

The territorial branch of the FSS of Russia will also make a decision on granting a deferment (installment plan) or refusing to change the deadlines for payment of insurance premiums (penalties, fines) within 30 working days from the date of receipt of the organization’s application. At the request of the organization for this period, the fund may decide to temporarily suspend the payment of insurance premiums (Parts 7, 8, Article 18.4 of the Law of July 24, 2009 No. 212-FZ, order of the FSS of Russia of May 21, 2015 No. 205).

The territorial branch of the fund is obliged to notify the organization of its decision within three days after its adoption (Part 13, Article 18.4 of the Law of July 24, 2009 No. 212-FZ).

The decision to refuse a deferment (installment plan) can be appealed both to a higher department of the fund and in court. Unlike decisions of tax inspectorates, complaints can be filed simultaneously: to go to court, you do not need to wait for the conclusion of a higher department of the fund (Part 12, Article 18.4, Article 54 of the Law of July 24, 2009 No. 212-FZ). The period for appeal is three months from the date of the decision (part 4 of article 198 of the Arbitration Procedure Code of the Russian Federation, paragraph 2 of article 55 of the Law of July 24, 2009 No. 212-FZ).

Additional accrual of insurance premiums for previous periods in 2021 ↑

Sometimes various types of errors occur due to ignorance of the law or intentionally. Insurance premiums are often not paid, and some individuals have been doing this for many years in a row.

This should not be done, as this may lead to the imposition of penalties on the employer.

In addition, subsequent additional payments of insurance premiums for previous years to the budget will still need to be carried out, this is inevitable.

Even if the transfer of the corresponding amounts in favor of the funds is carried out on time and without violations, it is imperative to first understand the following important points:

when generating a report for past periods – what exactly to take into account;
relating to inspection reports;
process of reflection in financial statements (posting);
work in the 1C program.

It is especially important to correctly display reporting in accounting programs. Since not all operations can be performed with the current date.

Some difficulties may arise when making additional charges in 1C 8.2, since there are some peculiarities in performing this operation.

What period to consider?

The tax period for contributions to extra-budgetary funds is one calendar year.

The reporting periods are:

one block;
half year;
9 months.

In this case, the rate for each period is set depending on the following factors:

tax payer category;
the type of fund to which transfers are made;
the amount of income of the employee from whose salary payments are made.

Situations often arise when, for some reason, contributions are not paid not just for some individual reporting periods, but for years.

It happens that sometimes individual entrepreneurs who previously worked without employees and subsequently entered into employment contracts with individuals never pay contributions of the type in question.

Ultimately, such a practice is discovered, and the Federal Tax Service obliges the corresponding payments to be made.

If any period is missed, then a fairly serious fine will most likely be imposed on the enterprise or individual entrepreneur.

Video: insurance premiums

Its value is calculated based on the amount of debt to the extra-budgetary fund - the legislation indicates the corresponding interest rates.

According to the inspection report

Sometimes the need to accrue additional insurance premiums for past periods in the Social Insurance Fund arises after a desk audit has been carried out.

In this case, the basis confirming the need to perform this action is the audit report drawn up by the auditors. In some cases, the additional accrual process itself causes some difficulties.

Moreover, in most cases, the problem lies not in raising funds, but in the process of reflecting the payment directly in the financial statements.

However, all requirements of the act drawn up by the auditors must be complied with.

Otherwise, serious problems with the Federal Tax Service are possible. Editing is carried out in RSV-1.

Reflection in accounting When making additional payments, it is necessary to reflect these transactions in accounting. This is done as follows:

Debit Subaccount	Credit Subaccount
91 “Other expenses”	68 “Additional assessment of contributions”
99 “Additional assessment of contributions”	68 “Additional assessment of contributions”
99 “Penalties for contributions to extra-budgetary funds”	68 “Penalties for contributions to extra-budgetary funds”

It should be remembered that until the court finds any official guilty of violating the provisions of the tax code, he remains innocent.

At the same time, incorrect reflection, according to clause 2 of PBU 22/2010, is recognized not as a violation, but as an error.

Therefore, if any inaccuracies were made when reflecting additional charges, then such precedents do not threaten the taxpayer with anything terrible.

Working in the 1C program

Sometimes some difficulties arise due to the need to reflect additional accruals in the special accounting program 1C ZUP - salary and management.

Data entry in accordance with the drawn up inspection report is carried out for each employee, this operation looks like this:

open the application;
we find an employee whose income should be subject to additional accrual;
open the menu in the “accrual” section;
A new window will appear - click on the “tax” tab;
click on “Taxable, income code”;
select the type of deductions (name of the extra-budgetary fund).

Thus, all necessary data is entered into the 1C program. If any errors occur during the operation of the program, you should contact your system administrator.

Find out which BCC applies when paying insurance premiums for an individual entrepreneur for himself in 2020 from the article: insurance premiums for an individual entrepreneur for himself. What is the code of the payer of insurance premiums for the FSS policyholder, read here.

Where is the entrance to the personal account of the insurance premium payer, see here.

In most cases, the reluctance of the program to work as required is caused by the actions of the accountant himself.

Decision on collection

If the arrears are not repaid within the established period, the fund department will make a decision on the forced collection of insurance premiums (Part 1, Article 19 of the Law of July 24, 2009 No. 212-FZ). The forms of decisions are approved by orders of the Ministry of Labor:

dated June 23, 2014 No. 400n – to collect arrears on contributions for insurance against accidents and occupational diseases;

dated November 27, 2013 No. 698n – to collect arrears in contributions to compulsory pension (social, medical) insurance.

As a general rule, fund employees must prepare a decision on collection no later than two months from the moment when the deadline for fulfilling the requirement for voluntary repayment of arrears has expired (Part 5, Article 19 of Law No. 212-FZ of July 24, 2009).

This rule does not apply to insignificant amounts of arrears - in such cases, representatives of funds can make a decision to collect several claims at once, if the total debt on them (including penalties and fines) does not exceed:

1500 rub. – on payments to the Pension Fund of the Russian Federation;

500 rub. – for payments to the Federal Social Insurance Fund of Russia.

The deadline for making decisions in these situations is 14 months from the date on which the deadline for voluntary compliance with the earliest requirement has expired.

Decisions made after the established deadlines are considered invalid. It is not necessary to fulfill them.

This follows from the provisions of parts 5.1–5.3 of Article 19 of the Law of July 24, 2009 No. 212-FZ.

If the deadlines established for making decisions on collection are missed, representatives of the funds can collect the arrears in court. Moreover, in the first case, they must go to court no later than six months from the moment when the deadline for fulfilling the requirement for voluntary repayment of the arrears expired. In the second case - no later than six months from the moment when the deadline for making a decision on collecting the arrears expired.

This is stated in parts 5.4–5.6 of Article 19 of the Law of July 24, 2009 No. 212-FZ.

The decision to collect arrears must be communicated to the organization within six working days after its adoption. The decision on recovery can be transferred to the head of the organization (authorized representative):

personally against signature;

by registered mail. In this case, it is considered received after six working days from the date of sending the registered letter;

in electronic form via telecommunication channels. The formats, procedure and conditions for sending decisions via telecommunication channels must be established by the Pension Fund of the Russian Federation and the Social Insurance Fund of Russia.

This procedure is provided for by Part 6 of Article 19, Part 6 of Article 4 of the Law of July 24, 2009 No. 212-FZ.

The fund department can forcefully collect the arrears through:

Money;

property;

accounts receivable.

How to pay arrears on insurance premiums?

When receiving a request from the fund, the policyholder should look at the period specified in it for payment of the debt. If the period is not specified, then it is considered equal to 10 days from the date of receipt.

If the request was received by mail, then the day of receipt is the 6th day from the date of sending. If it is delivered in person or transmitted electronically, the deadline for execution should be counted from the actual date of receipt.

You must independently generate a payment order for the amount specified in the claim form from the fund and pay the existing debt. If this action is not completed within the allotted time, the fund will decide to forcibly collect the amount of debt from existing bank accounts. If there is no money in the accounts, the fund will refer the case to the judicial authorities, and you will still have to pay the arrears.

KBC for transferring arrears, penalties and fines for insurance premiums:
1 0900 140

Collection from cash

The decision to collect the arrears is executed through the bank in which the organization has an account. After the decision to collect the arrears has been made, the fund branch must send to this bank an order to transfer insurance contributions (fines, penalties) (including in electronic form) (Part 7 of Article 19 of the Law of July 24, 2009 No. 212-FZ). The bank is obliged to fulfill this order:

no later than the next business day, if the collection is made from the organization’s ruble account;

within two business days if the arrears are collected from a foreign currency account.

This procedure is provided for by Part 12 of Article 19 of the Law of July 24, 2009 No. 212-FZ.

If there is not enough money in the organization’s account to fully repay the arrears, the order is placed in the file cabinet of unpaid settlement documents. In this case, the arrears will be repaid gradually as money arrives in the organization’s account. The bank will determine the balance of funds to repay the arrears after deducting the first and second priority payments. This follows from the provisions of Part 13 of Article 19 of the Law of July 24, 2009 No. 212-FZ and paragraph 2 of Article 855 of the Civil Code of the Russian Federation.

If there is a shortage of money in a ruble bank account and the organization has a foreign currency account, the arrears can be recovered from foreign currency funds (Part 9, Article 19 of Law No. 212-FZ of July 24, 2009). To do this, the fund branch must give the bank an order to sell the currency. The amount of arrears, which is repaid using foreign currency, is determined at the Bank of Russia exchange rate on the date of sale of the currency. This procedure is provided for by Part 10 of Article 19 of the Law of July 24, 2009 No. 212-FZ.

It is prohibited to collect arrears from funds placed on the organization’s deposit account before the expiration of the deposit agreement (Part 11, Article 19 of Law No. 212-FZ of July 24, 2009).

If the arrears are not repaid at the expense of funds, the fund department may recover it at the expense of other property of the organization (Part 14, Article 19 of the Law of July 24, 2009 No. 212-FZ). The decision on recovery at the expense of other property is made within one year after the end of the deadline for fulfilling the requirement to pay insurance premiums (fines, penalties) (Part 3 of Article 20 of the Law of July 24, 2009 No. 212-FZ).

Debt check

Depending on the addressee who applied for information about arrears in contributions, we list several possible ways that reflect how to find out the status of a personal account:

For an organization or a person providing a workplace to citizens:

By sending a written request to the tax office, a response is provided within five business days.
Submitting an application through electronic communication channels that are used to exchange information with the Pension Fund, Social Insurance Fund, and Federal Tax Service.
Registration, use of the taxpayer’s personal account.
At the stage of verification of reports by regulatory authorities.
When reconciling settlements.

For individual entrepreneurs:

Similarly to legal entities, an individual entrepreneur can send a request on paper or via TCS.
Through your personal account.

For individuals:

Submitting an application to the tax service in person or through an authorized representative.
In the remote service on the official website of the Pension Fund, Social Insurance Fund, Federal Tax Service.
Through the State Services portal.

Recovery from property

Collection of arrears at the expense of other property is carried out by a bailiff based on a decision and on the basis of a resolution issued by the department of the fund (Part 2 of Article 20 of the Law of July 24, 2009 No. 212-FZ). In this case, the procedure provided for by the Law of October 2, 2007 No. 229-FZ must be observed. The list of property that can be recovered to pay off the arrears is given in Part 8 of Article 20 of the Law of July 24, 2009 No. 212-FZ. The organization has the right to indicate the property that should be collected first, but the final decision on the order of collection is made by the bailiff (Part 5 of Article 69 of the Law of October 2, 2007 No. 229-FZ).

Situation: can a territorial branch of an extra-budgetary fund collect debt on mandatory insurance premiums from the receivables of a commercial organization?

Yes maybe.

If there is insufficient money in a bank account, the fund branch has the right to collect debt on insurance premiums at the expense of the organization’s property (Part 14, Article 19 of the Law of July 24, 2009 No. 212-FZ).

The general procedure for the enforcement of decisions of regulatory agencies is established by Law No. 229-FZ of October 2, 2007. This is stated in Part 2 of Article 20 of the Law of July 24, 2009 No. 212-FZ.

According to subparagraph 1 of paragraph 1 of Article 75 of the Law of October 2, 2007 No. 229-FZ, collection can be applied to the debtor’s receivables. In this case, receivables are taken into account as part of the second stage of the debtor’s property, subject to seizure and sale (clause 2, part 1, article 94 of the Law of October 2, 2007 No. 229-FZ). Thus, the branch of the extra-budgetary fund has the right to collect arrears on insurance premiums from the organization’s receivables. The procedure for foreclosure on receivables is established by Article 76 of Law No. 229-FZ of October 2, 2007.

It should be noted that collecting arrears through accounts receivable can be beneficial to the organization. After all, in fact, she was given the opportunity to pay off extra-budgetary funds at the expense of the outstanding debts of buyers (customers). In the absence of funds in bank accounts, this use of the asset is very effective.

An example of collecting arrears of insurance premiums from an organization’s receivables

The property of an organization that produces products was seized in the amount of RUB 3,000,000.

The organization's balance sheet includes:

accounts receivable – in the amount of RUB 4,500,000;
finished products - worth 150,000 rubles;
materials - in the amount of 150,000 rubles;
equipment for production - in the amount of 1,700,000 rubles.

The assessment of the property by the bailiffs coincided with its value according to accounting data. As a result, the receivables were enough to pay off extra-budgetary funds.

Situation: what should be done to prevent the territorial branch of an extra-budgetary fund from collecting out of court the amount of arrears on mandatory insurance contributions?

Appeal the decision to collect the arrears and apply to the court for interim measures.

The organization has the right to appeal the requirement to pay insurance premiums in court (Part 1 of Article 54 of the Law of July 24, 2009 No. 212-FZ). Simultaneously with filing a statement of claim, an organization can apply to the court with a request to take interim measures in relation to the disputed amounts (Articles 90, 91, 199 of the Arbitration Procedure Code of the Russian Federation). If the court agrees with this request, then until the end of the trial the fund department will not be able to collect the arrears (parts 4, 5 of article 96 of the Arbitration Procedure Code of the Russian Federation).

In this case, the period during which the court’s ruling on the adoption of interim measures is in force is not included in the two-month period provided for by part 5 of Article 19 of the Law of July 24, 2009 No. 212-FZ, allotted to the fund branch for collecting arrears out of court. That is, if the demand for payment of insurance premiums is recognized as legitimate, the fund department will be able to make a decision to collect the arrears within two months from the moment the court cancels the interim measures. Such clarifications are contained in the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated May 12, 2009 No. 17533/08. Despite the fact that the said resolution dealt with the case of collecting taxes and penalties, the explanations given in it can also be used in relation to collecting arrears on insurance premiums.

Enforcement

At the initial stage of implementation of the policy for working with clients when collecting SV debts, tax inspectors send the debtor a written notification indicating the amount of the unfulfilled obligation, penalties, the deadline for voluntary payment, and penalties for violating legal requirements.

If the debt is not paid, the debtor's account may be temporarily blocked

The recipient of this information must transfer funds using the specified details within the specified time period. If on the date of the control check the amount of collection on demand is not found in the budget account, government agencies begin enforcement measures to fulfill the debt.

The inspector sends to the credit institutions serving the taxpayer a decision to impose restrictions on the balance of funds in the current account and an order for direct collection in favor of the Federal Tax Service. It is important that from June 1, 2018, foreclosure will also be possible on accounts in precious metals.

Blocking causes a lot of inconvenience to the owner of the current account, since even when the amount of debt is repaid under a collection order, the arrest of the maximum balance remains for a certain time. This circumstance is due to the duration of the exchange of documents between the bank and the tax office.

If there are no funds in the debtor’s accounts for a long time, the civil service initiates legal proceedings by filing a statement of claim. At this stage, the defaulter is advised to repay the debt as soon as possible in order to avoid additional costs and the threat of bankruptcy.

Based on the results of consideration of the claim, the court makes a decision to collect the debt from the taxpayer’s assets. Based on the writ of execution, the bailiff initiates proceedings and begins operational investigative measures to identify income, property and other sources of debt repayment. It is important to know that the debtor will be subject to additional liability in the form of the need to pay an enforcement fee.

The administration of contribution obligations by tax authorities does not change the circumstances of debt collection; the statute of limitations continues to apply to it. As a result of the lengthy transfer of information from the funds to the Federal Tax Service, the period of undisputed collection was missed. The service, in turn, has the right to demand restoration of this right in court.

Collection of debt on insurance premiums can be done through the court

Write-off of bad debts

The organization's arrears in insurance premiums (fines, penalties) can be considered uncollectible and written off only:

upon liquidation of the organization;

due to the expiration of the period for collection by a court decision;

when excluding an organization that does not actually carry out activities from the Unified State Register of Legal Entities.

This follows from the provisions of parts 1, 2 of Article 23 of the Law of July 24, 2009 No. 212-FZ and subparagraphs “a”, “d”, “e” of paragraph 1 of the Decree of the Government of the Russian Federation of October 17, 2009 No. 820.

The decision to write off arrears of insurance premiums (fines, penalties) (form approved by order of the Ministry of Labor of Russia dated March 12, 2015 No. 162n) is made by:

Pension Fund of the Russian Federation - in relation to contributions to compulsory pension and health insurance;

FSS of Russia - in relation to contributions to compulsory social insurance in case of temporary disability and in connection with maternity.

This is stated in paragraphs 2 and 3 of the Decree of the Government of the Russian Federation of October 17, 2009 No. 820.