PFR fine for late delivery of SZM wiring

Posting a fine for late submission of reports

Interest is paid for each full or partial month of delay. The percentage is 5%. But the fine cannot exceed 30% of the total tax amount. The main thing is to understand that the amount of the fine, despite being expensed, does not reduce the size of the tax base. The correspondence of accounts itself takes place using accounts 99, 68 and 69. An example of a cycle of transactions that an enterprise must make as a result of paying a fine for late filing of an income tax return:

Calculation of VAT fine: D-t 99, K-t 68;
The accrued fine has been paid: D-t 68, K-t 51;

Important: the amount of penalties accrued for taxes cannot be attributed to tax sanctions in accordance with the Tax Code, therefore, to reflect entries for penalties, not 99, but 91 accounts are used. Legal entities and individuals can be fined for late submission of a report on Form 6 -NDFL, which reflects all employee accruals in terms of income tax. And the minimum amount of the fine in accordance with the Tax Code is 1000 rubles for each month.

And even if the reporting, for example, is overdue by 5 months and 2 days, then you will have to pay a fine in 6 months. But such a fine is charged monthly in case of failure to submit reports. The following question arises: what if the reporting is submitted, but incorrectly, and it needs to be clarified?

In this case, the amount of the fine will not be 1000, but 500 rubles for each month of an incorrectly submitted form. The costs of paying the fine will also be charged to account 99, expenses (

What transactions will write off fines for payment by Pension Funds?

A type of report that serves as a cancellation of previously submitted information about insured persons to the Pension Fund.

If it is necessary to re-submit a report in the SZV-M form, you must indicate information only on those persons in whose indication various errors were made.

Each employer must submit a report in the prescribed form RSV-1:

in real time (on paper) – submitted before the 15th day inclusive of the month that follows the reporting period;
in electronic form - submitted no later than the 20th day of the month, which is the second after the reporting period.

Information about insured citizens (according to the established form SZV-M) must be provided before the 10th day (counted inclusive) of the month following the reporting period.

An example of a cycle of transactions that an enterprise must make as a result of paying a fine for late filing of an income tax return:

Calculation of VAT fine: D-t 99, K-t 68;
The accrued fine has been paid: D-t 68, K-t 51;

Form 6-NDFL Legal entities and individuals may be fined for late submission of a report in Form 6-NDFL, which reflects all employee accruals in terms of income tax.

Postings Penal Pension Penalty for late delivery of SZV v postings

Once a year, submit annual reports on the insurance experience of each employee.

In addition, its size is clearly regulated by deadlines at the legislative level.

A penalty is a penalty payment that is charged for each day of late payment as a percentage of 1/300 of the refinancing rate of the Central Bank of the Russian Federation.

The procedure for collecting taxes and penalties from organizations:

Fine for failure to submit SZV-M and RSV-1 reports to the Pension Fund of Russia

At the end of each reporting and settlement period, the policyholder must provide the Pension Fund with the necessary calculation in the form RSV-1.

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The corresponding account for tax sanctions will be account 68, in which both penalties and fines should be allocated for each tax (contribution) in the analytics.

The accrual of sanctions in favor of the tax authorities will thus be reflected by the entry Dt 99 (91) Kt 68, and the entry for payment of fines or penalties will look like this: Dt 68 Kt 51.

If the payer of sanctions against a legal entity turns out to be a tax authority, then the accounting entries in this case will be similar to those used when calculating similar payments arising under contractual relationships with other counterparties:

Dt 76 Kt 91 - accrual of income under sanctions;
Dt 51 Kt 76 - receipt of funds for their payment.

The Chart of Accounts does not provide for the attribution of such income to account 99.

The correspondence of accounts itself takes place using accounts 99, 68 and 69.

An example of a cycle of transactions that an enterprise must make as a result of paying a fine for late filing of an income tax return:

Calculation of VAT fine: D-t 99, K-t 68;
The accrued fine has been paid: D-t 68, K-t 51;

Important: the amount of penalties accrued for taxes cannot be attributed to tax sanctions in accordance with the Tax Code, therefore, to reflect entries for penalties, not 99, but 91 accounts are used.

Form 6-NDFL

Legal entities and individuals may be fined for late submission of a report in Form 6-NDFL, which reflects all the employee’s income tax accruals. And the minimum amount of the fine in accordance with the Tax Code is 1000 rubles for each month.

Pension Fund. There are different points of view on correct wiring:

accounts 68-69 and their subaccounts;
account 99 and its subaccounts;

Many may be confused about where the fine is reflected, especially considering that it must be carried out twice. Subaccounts 99 reflect the accrual of financial sanctions. Payment of financial sanctions is carried out on account 68 or 69, although it is more correct to reflect the write-off of the fine only on 68.

Posting a fine for late submission of reports

Regardless of which program you use, a reminder function for upcoming reports will be integrated everywhere. What is the amount of the fine for SZV-M Every employer who uses electronic reporting services should receive a letter with explanations from the Pension Fund.

There have been rumors about the possible cancellation of the SZV-M form, since it basically duplicates other reports.

Also, Pension Fund employees are strictly prohibited from collecting penalties from the personal bank accounts of offenders.

Tax penalties

To begin with, let us determine that the nature of such a violation depends on what kind of reporting was untimely submitted to the competent authorities.

Source: https://juristmsk.com/kakimi-provodkami-spisat-shtrafy-po-oplate-pfr/

To what account should penalties and fines for taxes be attributed in 1C 8.3, postings

A window will open in which you can create the necessary transactions for calculating penalties and fines in 1C 8.3.

Guest, you have free access to a chat with an expert accountant. Order a call back to connect or call: (free within the Russian Federation). In the “Operation (creation)” window, fill in several fields.

In the “Organization” field (5), indicate your organization, enter the posting date (6), and click the “Add” button (7). A form for accounting entries will open. In the “Debit” field (8), indicate account 99.01.1 “Profits and losses”, after which the directory will open, in it select “Tax sanctions due”.

In the “Credit” field (9), indicate the accounting account on which you account for calculations for the tax for which sanctions have been assessed.

For example, 68.01 “NDFL”, and select from the directory “Fine: accrued / paid”. In the “Amount” field (10), enter the amount of the fine or penalty. Below, write the contents of the posting (11), for example, “Calculation of a fine upon request No. 256.” Next, click “Record” (12). Now in 1C 8.3 entries for penalties and fines have been created in accounting.

For ease of use, you can create template standard operations in 1C 8.3 for calculating tax fines and penalties.

This will make it easier to reflect similar transactions in the future.

You don't have to re-enter the operation every time.

It will be created based on the data already saved in the template. To create a template, go to the “Operations” section (1), and click on the “Typical operations” link (2). A window for creating standard operations will open.

Penalty for late submission of the SZV-M report - its amount, details of posting and payment

Also, you should not submit an SZV-M with “0” in the employee column - this will result in sanctions in the amount of 1,000 rubles.

Many accounting employees carry out financial sanctions for late submission of reports to the Pension Fund through the account on which they reflect general transactions of transferring funds to the Pension Fund.

On the one hand, this is logical, but it can lead to further confusion.

Then you will have to look for specific entries for fines in order to separate them from. It would be more logical to open a sub-account, which would reflect only financial sanctions from the Pension Fund. There are different points of view on correct wiring:

account 99 and its subaccounts;
accounts 68-69 and their subaccounts;

Many may be confused about where the fine is reflected, especially considering that it must be carried out twice.

Subaccounts 99 reflect the accrual of financial sanctions. Payment of financial sanctions is carried out on account 68 or 69, although it is more correct to reflect the write-off of the fine only on 68. There is a lot of useful data on fines for failure to submit a report in this video: Few people manage to avoid financial sanctions in case of inaccurate data, unintentional errors or in case of violation .

The only way to ensure there are no fines is to submit the SZV-M in advance, so that if PFR specialists find errors, there is time to correct them.
You can also try to challenge the imposition of financial sanctions in court.

Account of posting fines to the Pension Fund for failure to provide SZM

For example, if the SZV-M report was not submitted at all, then the organization is subject to a fine of 500 rubles * number of employees. If the company employs 30 people, then the fine for not passing the SZV-M will be 500 * 30 = 15,000. What if there are 200 or 300 employees? These are very large amounts, so it is worth submitting all documents to the relevant regulatory authorities in a timely manner.

VAT dt 19.03 kt 60 VAT is reflected on purchased works (services) used for the production of goods (works, services) subject to VAT dt 19.

04 kt 60 VAT is written off VAT is written off on acquired inventories used for the production of goods (works, services) not subject to VAT dt 20, 23, 25, 29 kt 19.

03 VAT on purchased works (services) used for the production of goods (works, services) not subject to VAT is written off dt 20, 23, 25, 29 kt 19.

04 Restoration of VAT Restoration of VAT previously submitted for reimbursement from the budget on purchased inventory items used for the production of goods (works, services) not subject to VAT dt 20, 23, 25, 29 kt 19.03 Restoration of VAT previously submitted for reimbursement from the budget purchased works (services) used for the production of goods (works, services) not subject to VAT.

By the way, the Pension Fund fine is the only one that is calculated not on the number and level of errors, not on the size of underpayments, but only on the presence and number of employees of the organization or individual entrepreneur.

It turns out that for the same mistake (for example, an error in the SNILS of one employee or failure to submit a report), a company with a large number of employees will have to pay many times more than if the organization has 2-3 employees. Therefore, it is better for large companies not to make mistakes, because such a mistake can cost them a decent amount.

After considering the reasoned objections of the entrepreneur or legal entity, a final decision is made on whether to prosecute or on the absence of grounds for punishment, of which the policyholder is notified in writing.
The next step is to send a demand to the employer to pay a fine.
The last stage is the repayment of penalties or their forced collection in court.
When a Pension Fund specialist detects late submission of reporting forms by the policyholder (company or individual employer), he draws up a report of the violation.
The employer has the right to provide reasoned objections within 15 days after receiving the report, which can help avoid or reduce the fine for failure to submit a report to the Pension Fund.
The completed document about the offense is handed over to the employer.

A collection order is sent to the payer's bank;
By a court decision, bailiffs can collect the required amount of debt from the debtor’s property assets;
If the debtor is an individual, then debt collection may occur through confiscation of the payer's assets.

Let's consider how justified the opinion of the judges and the Pension Fund itself is.

Penalty for late submission of the SZV-M report - its amount, details of posting and payment

and regularly submit a huge number of various reports. Their untimely submission, as well as erroneous or unreliable information may lead to the imposition of penalties. In addition to various reports submitted to the tax office, entrepreneurs are also required to provide data to the Pension Fund.

All organizations and entrepreneurs should be especially afraid of delays and errors in this category of reports. For documents, a special principle for calculating financial sanctions applies - not a single amount of penalties or other penalties is taken, but a calculation is made based on the number of people reflected in the report.

For each employee or employee, you must submit data by the 15th day of the next month that follows the reporting period. The fine for failure to provide is 500 rubles per employee. If an organization or individual entrepreneur employs 10 or 15 people, the fine will be 5,000 rubles.

and 7500 rub. respectively. Attention! If the Pension Fund of Russia sent a notification about the presence of errors in the report, then according to the new requirements for 2021, corrections must be made within 5 days. Previously, this was provided for 2 weeks.

To estimate the size of the fine for erroneous or untimely submission of SZV-M, simply multiply 500 rubles by the number of employees. Also, additional financial sanctions are imposed on the accountant or manager in the amount of up to 500 rubles.

There is also a possible fine for paper reporting - by law, if there are 25 or more employees, the data must be available. Some are fined 1 thousand rubles, while others simply do not accept reporting in this form. Also, you should not submit an SZV-M with “0” in the employee column - this will result in sanctions in the amount of 1,000 rubles.

Then you will have to look for specific entries for fines in order to separate them from. It would be more logical to open a sub-account, which would reflect only financial sanctions from the Pension Fund. There are different points of view on correct wiring:

account 99 and its subaccounts;
accounts 68-69 and their subaccounts;

Many may be confused about where the fine is reflected, especially considering that it must be carried out twice.

There is a lot of useful information on fines for failure to submit a report in this video: Few people manage to avoid financial sanctions in the event of inaccurate data, unintentional errors, or in case of violation.

You can also try to challenge the imposition of financial sanctions in court.
The only way to ensure there are no fines is to submit the SZV-M in advance, so that if PFR specialists find errors, there is time to correct them.

Penalty for late submission of SZV-M and failure to submit at all

When a retired employee stops working, then his pension is indexed. For constant monitoring of working pensioners, the pension fund developed and introduced a new reporting form, called SZV-M.

Now employers are required to provide data on the number of all employees, including working pensioners. The form has its own deadlines for submission to the Pension Fund. The fine for late submission of SZV-M is provided for by law.

There is no organization or responsible person who in their practice would not encounter non-standard situations when filling out reporting documents.

What situations may arise when filling out the SZV-M document? When the responsible person fills out the document, he enters the following data:

Payments made to an employee are subject to contributions to the Pension Fund or not.
What reporting month is this agreement valid for? When filling out the document, whether the contract with this employee is valid or has already been terminated.
What kind of agreement does the employee work under? GPC, employment or license agreement. Perhaps he carries out his labor activity under a different contract.

It does not matter whether payments were made to the employee, information about him must be provided without fail, even if the company has one employee or the director himself. If a temporary or seasonal contract was concluded with the employee, information is also submitted to the pension fund.

Foreign citizens who are temporarily staying in the territory of the Russian Federation and were not insured by the Pension Fund.
Entrepreneurs, lawyers and notaries who are engaged in private practice according to the law of the Russian Federation.
They are not policyholders ().

There should be no zero reporting to the Pension Fund of the Russian Federation, if the company operates and is not closed, this means that the information is submitted to the manager. The following violations are established by law (Federal Law 27, Article 17):

If the report did not include all insured persons.
The deadlines for submitting the report were violated (late delivery).
The employee's information was not provided or there was an error in the information.
If the document was not submitted at all.

Any of the above violations entails penalties. They amount to 500 rubles for each employee. For example, if the SZV-M report was not submitted at all, then the organization is subject to a fine of 500 rubles * number of employees. If the company employs 30 people, then the fine for not submitting the SZV-M will be 500 * 30 =15,000.

What if there are 200 or 300 employees? These are very large amounts, so it is worth submitting all documents to the relevant regulatory authorities in a timely manner. Situations in organizations are different.

Reporting can be affected by both the human factor and automation. You can look at an example of what to do if the report did not reach the regulatory authority on time. The time came to submit the documents to the Pension Fund of Russia, the accountant of Astra LLC entered all the data and sent the report electronically on May 10. Due to technical reasons, the report was not sent on time.

sovetnik36.ru

What if there are 200 or 300 employees? These are very large amounts, so it is worth submitting all documents to the relevant regulatory authorities in a timely manner.

Due to technical reasons, the report was not sent on time. He was sent again the next day, May 11. Regardless of the distribution, the entry for payment of a fine for late submission of social contributions is reflected in the accounting accounts as follows:

A fine has been assessed for late submission of reports for social contributions:

D-t 99, K-t 69;

The accrued fine has been paid

Dt 69, Kt 51 SZV-M: where to take it in 2021 and who should I pay fines to?

Accountant's question: starting from 2021, all reports are submitted to the Federal Tax Service, should the SZV-M form also be submitted there? Answer: No, this form of personalized employee records for each month and in 2017 is submitted exclusively to the Pension Fund authorities. Yes, the Pension Fund authorities are still responsible for monitoring the personalization of data of company employees.

This body must:

Every month submit reports in the SZV-M form on the number of employees working at the enterprise.

There is a lot of useful information on fines for failure to submit a report in this video: How to avoid a fine or reduce it Few people manage to avoid financial sanctions in the event of inaccurate data, unintentional errors, or when reporting deadlines are missed.

You can also try to challenge the imposition of financial sanctions in court. In any case, there are already examples of reducing fines in judicial practice.
The only way to ensure there are no fines is to submit the SZV-M in advance, so that if PFR specialists find errors, there is time to correct them.
Another way to reduce the amount of financial sanctions is to file an objection with the Pension Fund. It must reflect the request to cancel the fine or reduce its size. In this case, it is advisable to provide any mitigating circumstances.

When paying, you must indicate the exact BCC; for fines according to SZV-M reporting it is 392 1 1600 140.

The accuracy of the budget classification code should be double-checked; in case of an error, the fine will be considered unpaid. You will have to confirm the fact of the money transfer by submitting an application to the Federal Tax Service to clarify the payment. You will need to attach a receipt or account statement confirming the fact of payment.

Tip 1: How to reflect fines in 1c

The document has been submitted.

4 Check the correctness of the accounting entries. An entry should be generated: Debit account 91.02, analytics “Penalties” - Credit account 51 “Current account”.

5 Payment of tax fines is made either at the request of the tax inspectorate, or independently by the enterprise according to the updated tax calculation. When processing a bank document for payment of a fine, the program will select the “Tax Transfer” operation and, depending on the settings, can select the specific tax for which the fine was paid.

You may have to select the tax manually.

6 Accounting 68 “Calculations with the budget” analytical. In the “Account” window on the main tab of the banking document, call up the list of accounting accounts and select the tax for which the fine was paid. Under the “Account” window, in the “Payment Type” window that appears, select the desired line: “Tax (accrued/additional accrued), penalties, penalties.”

We recommend reading: Punishment for falsification of rights

Click OK in the lower right corner of the document.

The document has been submitted. 7 Check whether the accounting entry has been generated according to the fine payment document: Debit of account 68 “Calculations with the budget” - Credit of account 51 “Current account”. 8 The accrual of a tax penalty is recorded in the debit of account 91.02 “Other expenses”, subaccount “Penalties” in correspondence with the credit of account 68 “Settlements with the budget”. Sources:

analytics for account 91 Tip 2: How to calculate fines in 1c Any business activity involves rapid business turnover, which is accompanied by high competition.

To what account should the fine for svm be attributed?

The company employs 30 people. Calculation: The penalty will be assessed because the return is due on October 15th. The fine is 500*30=15,000 rubles.

The posting will be similar to the posting that reflects the payment of a fine on social contributions:

A fine has been assessed for late submission of reports for social contributions:

D-t 99, K-t 69;

The accrued fine has been paid

Dt 69, Kt 51 Important: now the SZV-M form is submitted monthly before the 15th day of the month following the reporting month. It is still submitted to the Pension Fund, and not to the Federal Tax Service. A fine was assessed for non-payment of tax (95,000.00*20%) Account.

certificate 99-2 68-4 (68-2, 68-1) 574.75 A penalty was charged for late payment of tax.

Such a report is submitted before March 1 following the reporting period of the year.

The fine is 500 rubles for each employee for whom reports were not submitted.

Example: Invest LLC submitted the SZV-M form for September on October 20 to the Pension Fund.

The company employs 30 people.

Calculation: The penalty will be assessed because the return is due on October 15th. The fine is 500*30=15,000 rubles. The posting will be similar to the posting that reflects the payment of a fine on social contributions:

A fine has been assessed for late submission of reports for social contributions:

D-t 99, K-t 69;

The accrued fine has been paid

Dt 69, Kt 51 Important: now the SZV-M form is submitted monthly before the 15th day of the month following the reporting month.

Perhaps he carries out his labor activity under a different contract.

What reporting month is this agreement valid for?

Penalty for late submission of SZV-M and failure to submit at all

They are not policyholders ().

The employee's information was not provided or there was an error in the information.
If the document was not submitted at all.
If the report did not include all insured persons.
The deadlines for submitting the report were violated (late delivery).

Any of the above violations entails penalties.

They amount to 500 rubles for each employee. For example, if the SZV-M report was not submitted at all, then the organization is subject to a fine of 500 rubles * number of employees. If the company employs 30 people, then the fine for not submitting the SZV-M will be 500 * 30 =15,000. What if there are 200 or 300 employees?

These are very large amounts, so it is worth submitting all documents to the relevant regulatory authorities in a timely manner.

Situations in organizations are different. Reporting can be affected by both the human factor and automation. You can look at an example of what to do if the report did not reach the regulatory authority on time. The time came to submit the documents to the Pension Fund of Russia, the accountant of Astra LLC entered all the data and sent the report electronically on May 10.

Due to technical reasons, the report was not sent on time.

Again he was sent the next day, May. The pension fund warned that a fine would be imposed on the organization. Current legislation does not provide for the possibility of avoiding a fine or at least reducing it.

How to avoid or reduce a fine

Few people manage to avoid financial penalties in the event of inaccurate data, unintentional errors, or failure to comply with reporting deadlines.

The only way to ensure there are no fines is to submit the SZV-M in advance, so that if PFR specialists find errors, there is time to correct them.
You can also try to challenge the imposition of financial sanctions in court. In any case, there are already examples of reducing fines in judicial practice.
Another way to reduce the amount of financial sanctions is to file an objection with the Pension Fund. It must reflect the request to cancel the fine or reduce its size. In this case, it is advisable to provide any mitigating circumstances. These could be documented breakdowns of the accounting PC with employee data, the absence of previous delinquencies, and other options.

Still looking for an answer? It's easier to ask a lawyer! right now through the form (below), and our specialists will promptly prepare the best options for solving your problem and call you back on the day you submit your application. It's free!

Postings when calculating fines and penalties for taxes

However, in this case, a permanent tax liability arises, which somewhat complicates the process of accounting for them. In addition, if accrued penalties and fines are displayed on 91 accounts, this will lead to a decrease in the tax base and will violate the authenticity of the information provided in the financial indicators of the organization. Important! Penalties and fines recognized in accounting are not reflected in tax accounting, and therefore will not reduce your tax liability in any way.

Account Dt Account Kt Transaction amount, rub. Description of the posting Document-basis Accounting for fines and penalties on taxes on the account. 99 99-1 68-4 (68-2, 68-1) 19,000.00 A fine was charged for non-payment of tax (95,000.00*20%) Accounting.

certificate 99-2 68-4 (68-2, 68-1) 574.75 A penalty was charged for late payment of tax. The delay was 22 days Bukh. certificate 68-4 (68-2, 68-1) 51 19,574.75 Payment of accrued fines and penalties for tax Pay.

order Accounting for fines and penalties on taxes on the account. 91 91 68-4 (68-2, 68-1) 574.75 A penalty was accrued for late payment of tax. The delay was 22 days Bukh.

certificate 99-1 68-4 (68-2, 68-1) 19,000.00 A fine was assessed for non-payment of tax (95,000.00*20%) Accounting.

certificate 68-4 (68-2, 68-1) 51 19,574.75 Payment of accrued fines and penalties for tax Pay. order Accounting for fines and penalties on insurance premiums on the account. 99 99-1 69 8,000.00 A fine was accrued for non-payment of the insurance premium (40,000.00*20%) Accounting. certificate 99-2 69,275.00 A penalty was accrued for late payment of the insurance premium.

The delay was 25 days Bukh.

Postings on fines SZV m

for each employee if you do not report on time. No other amounts have been announced since May 2021.

The same principle applies to other violations.

If you incorrectly indicate the employee’s TIN - 500 rubles, SNILS - the same.

If in other reports errors can be corrected with the help of corrective documents, then the SZV-M report is completely disloyal in this regard. How to reduce the amount of a fine The level of interest in reducing the fine depends directly on the number of employees. If there are two employees, then this is 1000 rubles, to which the manager can turn a blind eye.

The new calculation and submission methodology obliges taxpayers to submit any type of reporting by the 30th day of the month following the reporting period. Now employers are required to provide data on the number of all employees, including working pensioners. The form has its own deadlines for submission to the Pension Fund. The fine for late submission of SZV-M is provided for by law.

There is no organization or responsible person who in their practice would not encounter non-standard situations when filling out reporting documents. What situations may arise when filling out the SZV-M document?

When the responsible person fills out the document, he enters the following data:

What kind of agreement does the employee work under? GPC, employment or license agreement. Perhaps he carries out his labor activity under a different contract.
What reporting month is this agreement valid for?

Their untimely submission, as well as erroneous or unreliable information may lead to the imposition of penalties.

What is SZV-M and why was it introduced?

The state is constantly trying to optimize its budget expenditures. As part of the economic crisis, it was decided to stop indexing pensions for employed pensioners.

Since then, a new reporting form, SZV-M, has been introduced. Thanks to this report, the Pension Fund can monthly monitor the employment of the population of retirement age and control the indexation of their pensions based on the data received.

Employers submitted the first report under the new program in May 2016:

yurburo61.ru

There are different points of view on correct wiring:

accounts 68-69 and their subaccounts;
account 99 and its subaccounts;

Many may be confused about where the fine is reflected, especially considering that it must be carried out twice. Subaccounts 99 reflect the accrual of financial sanctions.

Payment of financial sanctions is carried out on account 68 or 69, although it is more correct to reflect the write-off of the fine only on 68. There is a lot of useful data on fines for failure to submit a report in this video: How to avoid a fine or reduce it Few people manage to avoid financial sanctions in case of inaccurate data , unintentional errors or when reporting deadlines are missed.

Please also note: in 2021, the amount of the fine for late submission of reports in 2021 cannot exceed 30% of the amount that the company must pay to the budget. But also the amount of sanctions cannot be less than 1000 rubles.

Important Question: what to do when funds have been paid into the budget, but the declaration has not been submitted.

In this case, the fine is calculated on the amount of the debt, that is, the difference between what had to be paid and what was paid. If such a difference is 0, then the company must pay the established minimum - 1000 rubles.

Example: An enterprise submitted reports on insurance premiums for the 2nd quarter via the Internet. 2021 08/25. 2021. In accordance with the submitted declaration, the amount of social contributions for three months amounted to 500 thousand rubles. But the fine cannot exceed 30% of the total tax amount.

Postings

If it is discovered that the SZV M form has not been submitted, Pension Fund officials are obliged to send a demand to the employer to pay a fine. This requirement is drawn up based on the results of a desk audit of documents submitted by policyholders in relation to their employees. The law gives only 10 days for voluntary compliance with the requirement, after which forced collection is allowed at the expense of the enterprise. In particular, this type of penalty can be collected forcibly by sending documents to the bank where the company’s accounts are opened.

In the accounting records of the enterprise, the fact of accrual and payment of a fine for failure to submit the SZV M form is reflected as follows:

the operation “calculation of a penalty” is carried out on the account Dt 99 – Kt 69 ;
the operation “penalty paid” is carried out on account Dt 69 – Kt 51 .

It should be taken into account that by failure to submit the SZV M reporting form, the legislator understands the following violations - failure to comply with the deadline for submitting the form to the Pension Fund; failure to include all insured persons in the report; erroneous information about an employee that does not allow the information to be accepted and processed.

Even if the company is not actually functioning, the report must be submitted to the manager.

PFR fines in 1s

Payment and accrual of a fine is a one-time situation. Therefore, to reflect in 1C, manual processing of documents is required. Payment of an administrative fine from a current account in the 1C program is reflected in the “Documents” section, then “Cash Accounting” and “Bank Documents”.

Since an enterprise does not pay fines every day, there may not be standard settings for processing such one-time documents. To carry out a payment order to pay a fine in the 1C program, after downloading it, open the document by double-clicking the left mouse button. On the toolbar, click Operation.

From the list of transactions that opens, select “Other cash write-offs” if your company does not provide another processing option. Next, in the “Account” window, call up the directory of accounting accounts and select account 91.02 “Other expenses”.

This account is analytical, so a window for selecting analytics will immediately open. In the list that opens, select “Penalties”.

Then, in the lower right corner of the window, click OK. The document has been submitted. Check the correctness of the accounting entries. An entry should be generated: Debit account 91.02, analytics “Penalties” - Credit account 51 “Current account”.

Payment of tax fines is made either at the request of the tax inspectorate, or independently by the enterprise according to the updated tax calculation. When processing a bank document for payment of a fine, the program will select the “Tax Transfer” operation and, depending on the settings, can select the specific tax for which the fine was paid.