Penalties for late submission of insurance premium calculations

What kind of reporting is submitted for social contributions?

Calculation of insurance premiums (DAM) is mandatory reporting by payers.
Insurance premiums are paid for compulsory pension, medical, social insurance and insurance against industrial accidents. Currently, the payment of insurance premiums is controlled by the Federal Tax Service. Previously, these functions were performed by off-budget funds: the Pension Fund and the Social Insurance Fund. In case of failure to submit reports, a fine for failure to submit the RSV-1 was paid to the Pension Fund. In connection with the transfer of mandatory payments for social insurance, the payer has an obligation to provide the following reports:

Each regulatory body checks the accuracy of its reporting. For violations, a company is subject to a fine for failure to submit reports to the Pension Fund, the Federal Tax Service or the Social Insurance Fund, depending on the report.

When the RSV is considered untimely submitted

To calculate insurance premiums in clause 7 of Art.
431 of the Tax Code of the Russian Federation sets the deadline for reporting - the 30th day of the month following the billing or reporting period. If you submit a payment to the Federal Tax Service at least 1 day later than this deadline, it will be considered untimely submitted. From time to time, insurance premium payers have the legal opportunity to submit the DAM a day or two later than the deadline reporting date and not be fined. This opportunity is provided by clause 7 of Art. 6.1 of the Tax Code of the Russian Federation, the norms of which provide for the postponement of the reporting date to the next working day if it coincides with a weekend and (or) a non-working holiday.

In 2021, such an opportunity will present itself. But any delay in sending the calculation to the inspectorate is fraught with a fine. We'll talk about its size below.

In 2021, the deadlines for submitting the DAM will be postponed:

• for 2021 - on Monday, 02/01/2021, from Saturday, 01/30/2020;
• for 9 months of 2021 - on Monday, 11/01/2021, from Saturday, 10/30/2020.

The remaining calculations must be submitted on time:

• for the 1st quarter of 2021 - until 04/30/2021;
• for the first half of 2021 - until July 30, 2021.

Responsibility for failure to submit the RSV

After the transfer of administration of insurance premiums to the tax authorities, liability for violations in this area is regulated by tax legislation. The fine for failure to provide DAM is established by Article 119 of the Tax Code of the Russian Federation. It provides for the imposition of penalties on the offending company in the amount of 5% of the unpaid amount of social contributions calculated for payment in the overdue report. If the company paid everything on time, but submitted the DAM to the Federal Tax Service late, then it will have to pay the minimum fine for late submission of the DAM - 1000 rubles. (clause 2 of article 119 of the Tax Code of the Russian Federation).

In addition, if the payer is required to provide a report electronically, but submitted it on paper, then he will be fined 200 rubles. (Article 119.1 of the Tax Code of the Russian Federation). In 2021, the threshold at which an organization is entitled to submit a report has been reduced to 10 people. All enterprises with a larger number of employees are required to submit reports electronically.

An example of how to calculate the fine for failure to submit the DAM in 2021

LLC "Company" with 30 employees provided the DAM for 2021 on 02/10/2020. The report was sent by mail in paper form. The amount payable for December was 300,000 rubles. and was transferred on the same day, that is, also late. Since the organization did not pay contributions on time and was late with the report, the fine will be 5% of the unpaid amount of social contributions. In addition, the organization is required to report electronically. For violating the delivery procedure, another fine in the amount of 200 rubles was applied to her.

The fine for RSV will be:

300,000 × 5% + 200 rub. = 15,200 rub.

Amount of fine for late reporting

The rules by which a fine is imposed for late submission of the DAM are prescribed in paragraph 1 of Art. 119 of the Tax Code of the Russian Federation. The amount of the fine is determined by calculation - 5% of the unpaid amount of insurance premiums payable on the basis of the submitted DAM, for each full or incomplete month.

The amount calculated in this way does not always represent the final amount of the fine to be transferred to the budget. The legislator has established limits beyond which the amount of the fine cannot go: no less than 1000 rubles. and no more than 30% of the specified amount of contributions.

The amount of the fine for late submission of the DAM in 2021 is calculated using the same algorithm.

A fine for failure to submit (late submission) of the DAM is not all that can await the contribution payer. Tax authorities have a legislatively enshrined opportunity to suspend transactions on bank accounts if they do not receive the DAM within 10 days after the deadline for its submission (clause 3.2 of Article 76 of the Tax Code of the Russian Federation).

In addition, the manager can also be fined 300–500 rubles. (Article 15.5 of the Code of Administrative Offenses of the Russian Federation). The size of this punishment may increase in the future: legislators plan to increase it by at least 5 times.

What rules were previously established?

For periods before 01/01/2017, calculations of insurance premiums were provided to the Pension Fund. The fine for late submission of a report to the Pension Fund of the Russian Federation was established by Article 46 212-FZ and was calculated according to slightly different rules. The minimum fine payment was 1000 rubles. But it was clarified that its amount is calculated based on the amount of contributions accrued for payment for the last three months of the reporting period. As a result, the penalty rate was simplified and set at 5%.

Law 212-FZ provided for not only a fine for late submission of reports to the Pension Fund of the Russian Federation, but also liability for failure to comply with the procedure for submitting RSV-1. If the report was submitted in paper form when the electronic form was required, then a fine of 200 rubles was collected.

How will they be punished if there are errors in the calculation or the method of presentation is not followed?

The Tax Code of the Russian Federation does not provide for a separate fine for errors in the DAM. However, the verification program does not pass reports with incorrect personal data, since these errors prevent the identification of insured individuals. Such a DAM is considered unrepresented (Clause 7, Article 431 of the Tax Code of the Russian Federation). Then the tax authorities notify the payer of the contributions about this, and he needs to correct the report.

If, during an inspection, inspectors reveal an understatement of the contribution base in the DAM, the contribution payer may be fined under clause 3 of Art. 120 of the Tax Code of the Russian Federation in the amount of up to 20% of unpaid contributions, but not less than 40,000 rubles. (letter of the Ministry of Finance dated May 26, 2017 No. 03-02-07/1/32430).

The K+ expert talks in more detail about liability for false information in the calculation of contributions. Get free online access to view the material.

Fine 200 rubles. company or individual entrepreneur controllers have the right if the DAM should be submitted electronically, but was received by the Federal Tax Service in paper form (Article 119.1 of the Tax Code of the Russian Federation).

Let us remind you that from 2021, insurers with an average number of employees for the previous billing/reporting period of more than 10 people are required to submit the DAM in electronic form. (clause 10 of article 431 of the Tax Code of the Russian Federation). This limit was established as of 01/01/2020. (Law “On Amendments...” dated September 29, 2019 No. 325-FZ). This rule applies to subsequent years until any additional changes are introduced.

What does the Pension Fund fine for?

In connection with the payment of insurance contributions for each person subject to compulsory pension insurance, the employer is obliged to submit reports to the Pension Fund:

• SZV-M - information about insured persons;
• SZV-STAZH - information about the length of service.

The Pension Fund's fine for late submission of a report is established by Article 17 of Law 27-FZ “On Personalized Accounting”. Penalties are provided in the amount of 500 rubles. for each person for whom information was not submitted or was submitted in error.

Calculation of insurance premiums - penalty for late submission (nuances) - all about taxes

We will tell you who faces a fine for late payment of contributions in 2021, in what amount and whether it can be avoided.

What is the deadline for submitting contributions for 2021?

Payments for insurance premiums must be submitted within a single deadline - before the 30th day of the month following the reporting period. It does not matter in what form the company submits the payment - electronically or on paper.

Fines and liability for late submission of RSV-1 in 2021

At the end of the reporting year, each organization or individual entrepreneur must provide the relevant documentation in the RSV-1 form to the territorial division of the Pension Fund. It is worth noting that from the beginning of 2021, all contribution forms are submitted to the tax authorities in another form. However, this rule does not apply to reporting for 2021.

The form in question has not undergone any changes. Each interested person can download a sample design from the official website of the Pension Fund of the Russian Federation. To do this, you need to go to the legal reference section.

Who submits the document

The calculation of insurance premiums in question must be submitted to the regulatory services and must be provided by all policyholders, which can be companies or entrepreneurs with permanent staff. In cases where during the reporting year the policyholder does not conduct active business and does not accrue financial benefits in favor of employees, he must still submit a report.

It is worth recalling that the report must include a title page, as well as sections 1 and 2.1. As for the remaining sections, dashes are placed in their lines, except for those cases where in the reporting period there were payments in favor of employees and the accrual of insurance contributions.

Since the beginning of January 2021, all insurance and pension contributions have come under the control of territorial tax services. For reporting, starting from the first quarter of this year, a new unified form developed by the Federal Tax Service is provided. In this case, the RSV-1 form ceases to be valid. But it is worth noting that you need to report for payments for 2021 using the old established form.

Blank form RSV-1

Filling rules

In the form in question, only those sections in which any information may be indicated must be filled out. In other words, if the payer leaves one of the sections of the form blank, then the corresponding contributions should not be charged. Accordingly, such sections of the calculation should not be provided.

In accordance with the above information, the policyholder must first complete the mandatory sections and only after that put continuous numbering on each specific page of the document.

It is worth noting that annual reports for 2021 did not have to be submitted by those individual entrepreneurs who did not hire workers and did not pay salaries and other financial remuneration to individuals.

As for those employers who paid financial benefits in full during the last year and charged all insurance premiums for compulsory medical insurance, they must fill out all sections of the calculation without exception in the RSV-1 form.

The title page must contain the following information:

• registration number of the organization or individual entrepreneur in the Pension Fund;
• continuous page numbering;
• codification for original or revised documentation;
• reporting period code - for the second quarter, code 6 is indicated;
• date of registration;
• full name of the organization;
• individual tax number;
• Checkpoint and so on.

If the company prepares zero reporting, then you need to put a dash in the column with information about the number of insured persons. Often, the report in question is submitted only by those companies that have only a director on their staff. In the section on the average number of employees, you need to enter one. If this is not done, the inspectors will also impose an administrative fine.

If the company did not fire or hire new employees during the reporting period, then the number of people will correspond to the average headcount.

It is important to remember the fact that each interested person can download an example of filling out the calculation from the official website of the Pension Fund or seek advice from the employees of the nearest branch of the Fund. In addition, a specialized module can be downloaded from the same site to independently verify the correctness of the document.

Sample of filling out the RSV-1 form

Report submission deadlines

The deadline for submitting reports in form RSV-1 directly depends on the form in which it is submitted. As of 2021, there are two registration options - in paper or electronic format. It is important to take into account that reporting in electronic form is submitted only by those organizations whose staff includes more than 25 people.

In cases where the last day for submitting a report falls on a weekend or holiday, the current deadline is automatically postponed to the next working day. This requirement is fully regulated by Article No. 4 of the Federal Law, which entered into force on July 24, 2009. Document number - 212.

Responsibility for violations

The insured, which can be either an organization or a private entrepreneur, may be held accountable by regulatory authorities. In such cases, fines may be assessed if the reporting was not provided at all or if the document was submitted with a significant missed deadline.

As for administrative protocols on relevant violations, they must be drawn up exclusively by authorized representatives of the Pension Fund. The grounds for such a requirement are contained in Article No. 28 of the current Code of Administrative Offenses of the Russian Federation.

It is worth noting that accountants may encounter certain difficulties when preparing a new report form. Situations when information will be included in an outdated form cannot be excluded. If this happens, the tax authorities will not accept the reporting for consideration and will provide it to the company or entrepreneur to correct the shortcomings.

A situation may also occur in which the authorized services refuse to accept the new form approved by order of the Federal Tax Service. If this happens. It is important for each company to take care of the execution of the old RSV-1 form. It is worth noting that in 2021, reports of this type continue to be submitted to the Pension Fund of the Russian Federation even despite the fact that control over insurance premiums has passed to the Federal Tax Service of the Russian Federation.

Fines for late submission of RSV-1 in 2021

Entrepreneurs or organizations that miss the established deadlines for submitting a document may be subject to financial penalties.

Its current size directly depends on the amount of contributions made for the last reporting quarter.

For example, for those who were late with the payment for the third quarter of last year, the fine was formed in direct proportion to the contributions made in the second quarter.

The amount of sanctions in this case can be up to 5% of the amount of insurance premiums that were accrued over the last 3 months of the reporting period. Partial months also fall within this framework. The maximum sanction is 30 percent of the amount of contributions and cannot be less than 1,000 rubles.

To minimize certain risks associated with possible fines, companies need to use a special form verification service. When submitting updated documentation in each specific case, this should be used especially relevant. Providing an outdated form entails a refusal by the regulatory authorities to accept the relevant document.

Source:

Responsibility for failure to provide 4-FSS

Payment of contributions for injuries is regulated by Federal Law 125-FZ of July 24, 1998. This type of social contributions is completely left under the responsibility of the Social Insurance Fund. The Social Insurance Fund controls the accrual and transfer of mandatory payments and the financing of measures to reduce injuries at the enterprise.

Article 26.30 of the law establishes liability for failure to provide 4-FSS in the amount of 5% of the amount of payments accrued for transfer. Penalties cannot exceed 30% of the amount charged. The minimum sanction is the same amount as the fine for failure to submit a report to the Pension Fund - 1000 rubles.

Penalty for failure to submit insurance premium payments

The fine for being late in calculating contributions must be divided between three budgets and transferred to different CBCs. The Federal Tax Service reported this in a letter dated 05/05/2021 No. PA-4-11/, which it sent to the developers of programs for taxpayers.

There is no separate BCC for late fees. Special rules apply. In the letter, the Federal Tax Service explained that the fine must be transferred to different KBKs.

KBC fine for failure to submit payment calculations for contributions

Sanctions for failure to submit reports to the tax authorities

Typically, reporting submitted to the Federal Tax Service Inspectorate generally refers to all Declarations, calculations, information, the submission of which to the Federal Tax Service Inspectorate is obligatory for taxpayers.

The deadlines for submitting individual declarations and calculations are specified in the relevant chapters of part two of the Tax Code of the Russian Federation. For local and regional taxes, the deadlines set by local and regional authorities must be followed.

Taxpayers are also required to submit financial statements to the Federal Tax Service once a year (no later than three months after the end of the financial year).

The fine for failure to submit reports is established under Articles 119 and 126 of the Tax Code of the Russian Federation and Articles 15.5 and 15.6 of the Code of Administrative Offenses of the Russian Federation.

Please note that if the deadline for submitting reports falls on a weekend or holiday, the reports must be submitted on the first working day after the weekend (holiday).

If an organization does not operate, it must still submit reports established by the Tax Code of the Russian Federation. Usually such reporting is called “zero”. The penalty for failure to submit “zero” reporting is the same as in all other cases.

It should be taken into account that if an organization does not conduct business, it does not have cash flows through the current account and cash desk of the organization, it can submit a single simplified declaration, thus reducing the number of “zero” reports and the amount of possible sanctions in cases where reporting on some or for some reason it will not be delivered.

Information on fines for failure to submit reports is presented in Table 1.

If the violation is committed for the first time, liability under the Code of Administrative Offenses may be replaced by a warning.

Table 1

How to cancel a fine for failure to submit insurance premium payments

Last year, the Federal Tax Service itself ordered inspectors to reduce fines many times over. The service sent an internal letter to the regions (available to UNP), in which it explained to inspectors when and by how much to reduce the fine for tax violations.

In order for the fine to be reduced, mitigating circumstances must be cited. If there is at least one such circumstance, inspectors are obliged to reduce the fine by at least half (clause 3 of Article 114 of the Tax Code of the Russian Federation). The code does not explain what to do if there are several circumstances.

The Federal Tax Service provides its own “formula” for penalties. The outcome depends on the number of arguments the company presents.

For one mitigating circumstance, the Federal Tax Service proposes to reduce the fine by half, for two circumstances - four times, for three - six times.

If you follow the tax authorities’ formula, the number of arguments must be multiplied by two. The result shows how many times the fine will be reduced.

Petition to the Pension Fund to reduce the fine Advisor

For example, you can ask for an eightfold reduction in the fine if the company has four mitigating circumstances:

• the company failed to submit its declaration on time for the first time;
• only one day late;
• the chief accountant fell ill;
• the budget was not affected by the delay.

See the list of mitigating circumstances below. These arguments are taken into account by the courts when they make decisions in favor of companies and reduce fines. Inspectors should also take these circumstances into account, then there will be fewer legal disputes, the Federal Tax Service expects.

When will the tax authorities reduce the fine?

• The company submitted the declaration with a slight delay of one to three days.
• The company itself corrected the error in the declaration without forcing the inspectors.
• Previously, the company did not commit any violations during its entire operation.
• The budget was not affected by the error.
• The company is financed by the budget or conducts socially significant activities.
• Difficult financial situation. The company faces bankruptcy if it pays the entire fine.
• The chief accountant or director fell ill.
• The size of the fine does not correspond to the severity of the violation.

Source: https://kosago.ru/shtraf/shtraf-za-nesdachu-rascheta-po/

Criminal penalties for non-payment of insurance premiums (if insurance premiums are not paid on time)

After changes made to the criminal law in August 2021, only violations of tax payments were subject to criminal liability. But after changes in legislation and the transfer of control of insurance contributions to the tax service, the situation has changed.

After the adopted amendments to the Criminal Code, Art. 199 of this document provides for the following punishment options for managers of enterprises and companies, specialists responsible for maintaining accounting records, if a violation of insurance deductions is committed on a large scale:

• penalties from 100,000 to 300,000 rubles. (or deduction of official salary for a period of 1 – 3 years);
• two-year forced labor with the inability to hold a position (indefinitely or for a period determined by the court);
• six-month detention;
• imprisonment for two years or less, without possibility of further appointment.

Article on the topic: Insurance administration of premiums
If the court determines that the violation caused particularly large damage to the state, the penalties provided for the specified categories of violators are tightened:

• the fine increases to 500,000 with a minimum amount of 200,000 rubles;
• In addition to the impossibility of holding relevant positions, the perpetrator may be sentenced to forced labor for a period of five years or less, or imprisonment for up to 6 years.

Major damage is understood as arrears for a three-year period or more, if the amount of non-payment of contributions was from 5 million rubles. For particularly large losses, a similar period of non-payment is noted, with the accumulation of a debt amount of 13 million rubles.

In relation to individual entrepreneurs, the penalty is established by Art. 198 of the Criminal Code of the Russian Federation, providing for the possibility of assigning in case of major damage:

• fine from 100,000 to 300,000 rubles. (or earnings for 1 – 2 years);
• forced labor for up to 12 months;
• six-month arrest;
• three years' imprisonment.

If the amount of non-payment is particularly large, the possible fine increases from 200,000 rubles. up to half a million, duration of forced labor - up to 3 years, imprisonment - up to a similar period (the term of arrest remains unchanged).

Fines for non-payment of contributions

Until 2021, the procedure for calculating fines for non-payment or late transfer of compulsory insurance contributions was determined by Law No. 212, adopted at the federal level in July 2009. But after the noted period, in 2021 and later, control of the timely transfer of insurance premiums is entrusted to the tax department. At this time, the scale of penalties against violators is determined by the current Tax Code of the Russian Federation, and if non-payment is associated with serious violations of the law - by the Criminal Code of the Russian Federation.

In the FSS

The amount of the fine imposed for late contributions to the Social Insurance Fund is regulated by the provisions of Art. 122 of the Tax Code of the Russian Federation. According to this regulatory act, failure to pay insurance premiums to the Social Insurance Fund threatens the violator with a fine amounting to 20 percent of the accumulated debt. And if the defaulter’s intent is proven, the fine doubles – up to 40 percent.

Additionally, it is possible to punish an official who has committed gross violations of maintaining accounting records, due to which the enterprise has not paid or lately transferred the required contributions.

In accordance with Art. 15.11 of the Code of Administrative Offenses of the Russian Federation, such a violator may be subject to an administrative fine in the amount of 5,000 to 10,000 rubles upon initial detection of a violation of legal requirements. If a similar violation is repeated, a fine of 10,000 to 20,000 rubles may be imposed, as well as removal from office for a period of one to two years.

Individual entrepreneur for himself

For individual entrepreneurs found to have failed to pay or untimely deduct contributions, similar disciplinary sanctions are imposed in the form of fines. An individual entrepreneur is obliged to pay statutory contributions for pension and compulsory health insurance even during the period when business activities are not carried out.

Exemption from these payments is allowed for the following time periods:

• army conscription service;
• caring for the baby until he reaches the age of one and a half years (within six years in total);
• caring for a child with a disability or an elderly relative with a disability;
• living with a husband or wife in a place of military contract service or working in a diplomatic mission in the territory of another state, without the possibility of employment for this period.

Related article: Peculiarities of taxing sick leave with insurance premiums
To avoid a fine for non-payment of insurance premiums, an individual entrepreneur must document the existence of the listed grounds.

IN INFS

Art. 122 provides for the following grounds for imposing a fine for non-payment or partial transfer, late repayment of compulsory insurance contributions:

• reducing the tax base by eliminating charges that must be taken into account when calculating contributions;
• errors in the calculation, including the use of reduced tariffs or inaccuracies in the applied methodology for calculating the tax base;
• other actions of the payer that are unlawful in nature, if this is not related to controlled transactions with foreign companies.

If arrears are identified due to partial or complete non-payment, untimely transfer of the provided insurance contributions, the payer will be presented with a demand from the tax authorities to repay the debt. Additionally, penalties and fines provided by law will be assessed.

But if the policyholder takes into account the required amounts in a timely manner and submits the documentation, and the non-payment is caused by late payment, fines can be avoided. In this case, punishment will follow only in the form of a penalty.

Characteristics of the Unified Form

Since the form of the document for reports to the Pension Fund has undergone changes, the main differences should be identified. New points were introduced and some old ones were crossed out. RSV-1 received the following characteristic features:

1. Since 2014, the payment of tax contributions has been submitted to the Pension Fund of the Russian Federation in a single document. Separate instructions for the savings and insurance parts are not required.
2. The volume of premiums paid for compulsory insurance will not be required in individual reporting.
3. The savings and insurance shares will be calculated according to a system personalized for an individual.
4. A section has been introduced for reporting on debts for 2010-2013. If there is an underpayment, it will have to be compensated in new deductions.
5. A subclause has also been added that is responsible for additional deductions regarding the taken into account conditions in which an individual works.