Collection of arrears on insurance premiums, as well as penalties and fines

Insurance premiums including penalties

IP dated 06/05/2014 (GU UPF RF No. 12 FOR MOSCOW AND THE MOSCOW REGION subject of execution - Insurance premiums, including penalties) - closed under Art. 46 h. 1p. 4 dated January 17, 2015, there is no amount of debt. Does this mean the case is closed?

I didn't know anything about him. My social money was seized from a Muscovite’s social card. childbirth benefits. which were transferred to me in February 16.

Federal Law of July 24, 2009 N 212-FZ (as amended)

“On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund”

1. In the case provided for in Part 14 of Article 19 of this Federal Law, the body for control over the payment of insurance premiums has the right to collect insurance premiums from the property, including from the cash funds of the payer of insurance premiums - an organization or an individual entrepreneur, within the amounts specified in the request(s) for payment of arrears of insurance premiums, penalties and fines, and taking into account the amounts in respect of which collection was made in accordance with Article 19 of this Federal Law.

2. The decision to collect insurance premiums at the expense of the property of the payer of insurance premiums - an organization or an individual entrepreneur is made by the head (deputy head) of the body monitoring the payment of insurance premiums in the form of a corresponding resolution, which is sent to the bailiff for execution in the manner prescribed by the Federal Law dated October 2, 2007 N 229-FZ “On Enforcement Proceedings” (hereinafter referred to as the Federal Law “On Enforcement Proceedings”), taking into account the features provided for in this article.

Collection of insurance premiums through court

If the payer has not repaid the obligation to pay insurance premiums within the specified period, the supervisory authority has the right to file a claim in court. The specifics of judicial collection of debt on insurance premiums are discussed below.

General procedure

The Federal Tax Service (or Social Insurance Fund) may file a claim in court if an organization fails to fulfill its obligations to pay insurance premiums and, thus, violates labor and tax laws. Collection of contributions from the payer is carried out within the framework of general judicial proceedings:

1. The Federal Tax Service (FSS) draws up a statement of claim, to which it attaches documents confirming the legal entity’s failure to fulfill its obligations to pay insurance premiums (reports on insurance premiums, bank statements, calculations, demands for payment of contributions, etc.). Calculations of penalties and other penalties that must be collected from the payer are also provided to the court.

Deadlines for payment of insurance contributions to the Pension Fund

The deadlines for payment of insurance contributions are determined in paragraph 4 of the Procedure for the payment of insurance contributions by employers and citizens to the Pension Fund of the Russian Federation (Russia), approved by Resolution of the Armed Forces of the Russian Federation dated December 27, 1991 N2122-1 (with subsequent amendments and additions): - employers pay insurance contributions once per month - within the period established for receiving wages for the past month.

In the same manner, employers charge and withhold insurance premiums from employees, including working pensioners (until December 1994); - citizens engaged in individual labor activities (entrepreneurs carrying out their activities without forming a legal entity) pay insurance premiums on those types of income and within the time frames determined for this category of working citizens by the legislation of the Russian Federation on personal income tax (until May 1998)

On the collection of debt on contributions, penalties and fines at the expense of the property of contribution payers

The Pension Fund of the Russian Federation and the Federal Bailiff Service report in connection with changes in the legislation of the Russian Federation regarding the collection of debts on insurance premiums, penalties and fines at the expense of the property of insurance premium payers.

Procedure for collecting debt from a payer who is not an entrepreneur

In case of collection of tax at the expense of the property of the debtor - an individual who is not an entrepreneur, penalties are not taken into account for a certain period. This period is the period of time during which the property of the payer-debtor is on sale.

There is a certain procedure for debt collection, consisting of several stages:

• identification of debt from a specific payer;
• determining the amount of debt to the budget;
• sending a notice to the debtor;
• sending a notice to organizations that are the debtor’s place of work;
• sending an application to the court if the deadline for paying the debt has expired;
• sending a copy of the application to the payer against whom administrative proceedings have been initiated;
• execution of a court decision by bailiffs.

In cases where the payer does not have enough funds or property, is declared bankrupt as an individual entrepreneur, thereby losing his status as an entrepreneur, then all arrears receive the status of hopeless, impossible to collect. However, this does not mean that the tax authority cannot send a repeated application for collection to the court if an individual regains the status of an individual entrepreneur, having renounced the status of bankrupt.

Moreover, in order to collect debt from the payer-debtor, the tax authority and bailiffs have the right to send to the organization in which the payer is officially employed a notice of withholding the amount required for tax payment or collection.

The employer (the head of the organization) does not have the right to ignore requests from tax authorities or bailiffs, but is obliged to notify the employee of the notification received.

New procedure for calculating and paying insurance premiums

Federal laws of June 28, 2014

Innovations must be taken into account starting with reporting for the first quarter of 2015. In 2015, new limits were established for the base for calculating insurance contributions for compulsory pension insurance in relation to policyholders paying benefits and making other payments to individuals.

An innovation is the different procedure for calculating the limit depending on the type of extra-budgetary fund (Parts 5.1 and 5.2 of Article 8 of the Federal Law of July 24, 2009 No. 212-FZ)

The procedure for collecting arrears, penalties and fines on insurance premiums

In accordance with paragraph.

6 hours 1 tbsp. 29, art. 19–22 of Federal Law No. 212-FZ of July 24, 2009 (hereinafter referred to as Law No. 212-FZ), the control bodies of the Pension Fund of the Russian Federation and the Federal Social Insurance Fund of the Russian Federation must send the insured a demand for payment of arrears, penalties and a fine, indicating the period within which it is proposed to voluntarily pay the specified amounts. After the expiration of the period, in the absence of payment, the Pension Fund and the Social Insurance Fund of the Russian Federation may forcibly recover them from the policyholder’s bank account or at the expense of other property.

The forms of documents sent for the collection of arrears, penalties and fines on insurance premiums at the expense of funds in the accounts of the payer of insurance premiums in banks are approved by Order of the Ministry of Labor of Russia dated November 27, 2013 No. 698n: In the absence of payment, no later than 2 months from the date of expiration payment specified in the demand, a decision is made to forcibly collect it (Part 5, Article 19 of Law No. 212-FZ)

Collection at the expense of property in accordance with Article 47 of the Tax Code of the Russian Federation

In case of insufficiency or absence of funds (precious metals) in the accounts of the taxpayer (payer of fees, payer of insurance premiums) - organization, individual entrepreneur or tax agent - organization, individual entrepreneur, personal accounts of the organization, or his electronic funds or lack of information about the accounts and (or) about the details of his corporate electronic means of payment, the tax authority makes decisions on the collection of taxes, fees, insurance premiums, penalties, fines, interest at the expense of the property of the taxpayer (fee payer, insurance premium payer, tax agent, bank) (hereinafter - decision on recovery at the expense of property) in accordance with Article 47 of the Code. The decision on recovery at the expense of property is formed in one copy according to the form approved by order of the Federal Tax Service of Russia dated February 13, 2017 No. ММВ-7-8 / [email protected] and is stored with the tax authority. A copy of the decision on recovery from property is brought to the attention of the taxpayer (payer of fees, payer of insurance premiums) or tax agent.

Decisions on collection at the expense of property, made by tax authorities in the event of failure to comply with the requirement to pay a tax, fee, insurance premiums, penalties, fines, interest (hereinafter referred to as the requirement to pay tax), sent to the taxpayer based on the results of tax audits and unfulfilled orders from the tax authority for write-off and the transfer of amounts of mandatory payments to the budget system of the Russian Federation and electronic money transfers, either in accordance with paragraph 23 of Article 176.1, paragraph 19 of Article 203.1 or paragraph 13 of Article 204 of the Code, are formed separately.

In accordance with paragraph 1 of Article 47 of the Code, the decision to collect from the taxpayer’s property is made by the tax authority within one year after the expiration of the deadline for fulfilling the requirement to pay the tax.

Within three days after the decision to recover from the taxpayer’s property is made, the tax authority sends the bailiff a corresponding resolution in the form approved by Order of the Federal Tax Service of Russia dated February 13, 2017 No. ММВ-7-8/ [email protected]

If the debtor is granted the right to restructure debt on taxes, fees, insurance premiums and accrued penalties and fines, granting a deferment, installment plan, or concluding an agreement on an investment tax credit, the amounts of which were collected by the bailiff, the tax authority makes a decision to cancel the previously made decision on recovery at the expense of other property of the taxpayer and revokes the resolution from the relevant structural unit of the territorial body of the FSSP of Russia.

In accordance with paragraph 11 of Article 47 of the Code, the collection of corporate income tax on corporate tax groups, corresponding penalties and fines at the expense of the property of members of this group is carried out primarily at the expense of the property of the responsible participant of this group, and if there is insufficiency (absence) of property from the responsible participant of this group, Tax collection is carried out from other members of this group.

In this case, the decision on recovery at the expense of the debtor’s property is made in accordance with Article 47 of the Code separately in relation to each participant of the group of taxpayers.

Arrears on insurance contributions to the Pension Fund

Related publications

Until January 1, 2017, the Pension Fund of Russia was responsible for monitoring contributions to compulsory pension and health insurance. When a debt was incurred by the policyholder, the Pension Fund had the right to collect arrears, penalties and fines from him, in accordance with Law No. 212-FZ dated July 24, 2009. But today, insurance contributions, including “pension” ones, are supervised by the tax service, and it also has the right to collect debts. We will tell you in this article how you now need to repay the arrears in contributions that arose before and after the entry into force of the new Chapter 34 of the Tax Code of the Russian Federation.

Pension contributions: payment of arrears in 2021

The information from the tax service “On the administration of insurance premiums from January 1, 2021” lists the functions that will be transferred to tax authorities in 2021, these are:

• control over the calculation and timely payment of contributions,
• acceptance of “insurance” reporting, starting with reports for the 1st quarter of 2017,
• offset of overpayments for insurance premiums and excessively collected amounts,
• providing deferment and installment payments,
• collection of arrears, as well as debts on penalties and fines.

This means that now debt for pension and other insurance contributions (except for contributions for “injuries”) is collected according to the rules established by tax legislation (letter of the Ministry of Finance of the Russian Federation dated October 21, 2016 No. 03-02-08/61943). Moreover, the Federal Tax Service equally collects both “insurance” debts for 2021 and previous periods.

Arrears in insurance contributions to the Pension Fund arise if an entrepreneur or organization:

• have not paid the accrued insurance premiums in full,
• violated the deadlines established for payment of contributions.

The tax office may discover arrears during an audit, or after receiving a calculation of insurance premiums for the corresponding reporting period. Transfer of pension and other insurance contributions is carried out no later than the 15th day of the month following the month of their accrual (Article 431 of the Tax Code of the Russian Federation). By comparing the Calculation indicators and the amounts received into the budget, tax authorities determine whether the payer has any arrears or overpayments.

Request of the Federal Tax Service for payment of arrears on insurance premiums of the Pension Fund of Russia

Having discovered arrears, tax authorities send the debtor a demand for payment of insurance premiums.

No longer than three months from the date of detection of arrears in insurance contributions (to the Pension Fund of the Russian Federation, the Compulsory Medical Insurance Fund, the Social Insurance Fund) - this period is given to the tax authorities to send a claim to the payer. But if the contribution is arrears, and the amount of penalties and fines accrued on it does not exceed 500 rubles, the tax authorities have up to 1 year from the date of discovery of the debt to issue a claim (Clause 1, Article 70 of the Tax Code of the Russian Federation).

If the arrears are identified by tax authorities as a result of an audit, then the demand for repayment will be sent to the payer within a shorter period of time - 20 days from the moment the decision on this comes into force (clause 2 of Article 70 of the Tax Code of the Russian Federation).

The demand specifies not only the amount of debt, the amount of penalties accrued at the time of sending the demand, and the period during which the payer must fulfill this demand, but also the penalties that apply to the debtor in case of evasion of such requirements of the Federal Tax Service (Article 69 Tax Code of the Russian Federation).

If the text of the request does not indicate a longer period, then the payer must repay the debt specified in it within 8 days after receiving the document by mail, electronic communication channels, or in the taxpayer’s personal account. At the same time, a claim sent to the debtor by registered mail is automatically considered received 6 days from the date of its dispatch, which means that unscrupulous payers will not be able to avoid liability by simply ignoring the postal notification for receiving a claim for arrears (Clause 6 of Article 69 of the Tax Code of the Russian Federation ).

If the demand for payment of arrears is not fulfilled, the Federal Tax Service may send a decision to the bank to suspend operations on the debtor’s bank accounts, and then all expense transactions, except mandatory ones, will be impossible until the debt is fully repaid on demand (Article 76 of the Tax Code of the Russian Federation).

Procedure for collecting arrears, penalties, fines

Inspections of the Federal Tax Service of Russia monitor compliance with tax legislation (Clause 1, Article 30 of the Tax Code of the Russian Federation). To the rights of tax authorities, incl. include (clause 1 of article 31 of the Tax Code of the Russian Federation):

• suspension of transactions on accounts and seizure of the payer’s property;
• ensuring forced repayment of debt;
• requiring banks to confirm write-offs of mandatory payments and their crediting to the budget;
• going to court to force the payer to fulfill obligations to the budget, etc.

Collection of arrears and penalties can be roughly reduced to two stages:

1. Notification of the payer about the resulting debt with an offer to pay it off independently (requirement for payment - Article 69 of the Tax Code of the Russian Federation).
2. Forced repayment of debt at the expense of the payer’s funds and property (collection itself - Articles 46-48 of the Tax Code of the Russian Federation).

Arrears: demand for payment

If a fact of non-payment of a tax or fee is detected, the Federal Tax Service sends a demand for payment to the debtor indicating:

• name of payment;
• the amount of arrears with penalties and fines as of the date of drawing up the document;
• the need to pay off debt;
• consequences of refusal to pay arrears.

For citizens, inspectors additionally inform about the repayment period of the debt. Organizations and individual entrepreneurs are required to pay the arrears within 8 working days from the date of receipt of the request (unless a longer period is specified in the request).

The deadline for sending a demand is established by Art. 70 Tax Code of the Russian Federation:

Arrears: collection of taxes, penalties, fines

If the debtor has ignored the demand for payment, no later than 2 months after the end of the debt repayment period, upon request, the tax authority makes a decision to collect the arrears (clause 3 of Article 46 of the Tax Code of the Russian Federation).

Within 6 working days, the payer is informed about the decision in any convenient way. If the only option is to send the document by mail, the decision is considered received within 6 business days from the date of its sending by registered mail.

Next, the tax authority sends the bank an order to write off funds indicating:

• debt amounts;
• details of the debtor's account.

The bank carries out the order unconditionally. The third priority corresponds to the write-off of such payments (Article 855 of the Civil Code of the Russian Federation). Depending on the type of account, the order is executed by the bank within 1-2 business days from the moment it is received from the Federal Tax Service and as the accounts are replenished, if there are not enough funds.

A decision by the Federal Tax Service to suspend transactions on accounts (Article 76 of the Tax Code of the Russian Federation) may serve as an interim measure: spending funds within the amount of arrears will be prohibited, except for payments of the 1st and 2nd stages.

If there is insufficient information about the payer’s accounts or if there is no prospect of replenishing the accounts with the required amount, the head of the Federal Tax Service makes a decision to repay the debt at the expense of the debtor’s property and resorts to the help of the bailiff service - FSSP (Article 47 of the Tax Code of the Russian Federation).

Collection of arrears from citizens who do not have individual entrepreneur status is carried out in court (Article 48 of the Tax Code of the Russian Federation).

Where to pay arrears on pension contributions

All arrears of Pension Fund contributions, penalties and fines are now transferred to the tax authorities. Whether the arrears in insurance contributions to the Pension Fund relate to 2021, or 2021 and earlier periods - in any case, it must be paid to the Federal Tax Service, and not to the Pension Fund.

For insurance premiums, new BCCs apply, which must be selected depending on the period for which the debt is paid: until 01/01/2017, or from 01/01/2017.

The main BCCs that should be indicated in the payment slip for payment of arrears, penalties and fines on pension contributions in 2021 are collected in the table:

KBK

Decoding

182 1 0200 160

Insurance contributions credited to the Pension Fund for the payment of insurance pensions for periods expired before January 1, 2021

182 1 0200 160

182 1 0200 160

182 1 0210 160

Insurance contributions credited to the Pension Fund for the payment of insurance pensions for periods starting from January 1, 2021

182 1 0210 160

182 1 0210 160

182 1 0200 160

Insurance contributions credited to the Pension Fund for the payment of funded pensions

182 1 0200 160

182 1 0200 160

182 1 0200 160

Insurance contributions in a fixed amount, credited to the PFR budget for the payment of an insurance pension (calculated from the amount of the payer’s income within 300 thousand rubles) for periods expired before January 1, 2021

182 1 0200 160

Insurance contributions in a fixed amount, credited to the PFR budget for the payment of an insurance pension (calculated from the amount of the payer’s income over 300 thousand rubles) for periods expired before January 1, 2017

182 1 0200 160

182 1 0200 160

182 1 0210 160

Insurance contributions in a fixed amount, credited to the Pension Fund budget for the payment of insurance pensions, for periods starting from January 1, 2017

182 1 0210 160

182 1 0210 160

182 1 0200 160

Insurance contributions in a fixed amount, credited to the Pension Fund budget for the payment of a funded pension

182 1 0200 160

182 1 0200 160

182 1 0210 160

Insurance premiums at an additional rate for insured persons employed in the relevant types of work specified in clause 1, part 1, art. 30 of the Federal Law of December 28, 2013 No. 400-FZ, credited to the Pension Fund budget for the payment of an insurance pension (not dependent on the results of a special assessment of working conditions (class of working conditions) (list 1)

182 1 0220 160

Insurance premiums at an additional rate for insured persons employed in the relevant types of work specified in clause 1, part 1, art. 30 of the Federal Law of December 28, 2013 No. 400-FZ, credited to the PFR budget for the payment of an insurance pension (depending on the results of a special assessment of working conditions (class of working conditions) (list 1)

182 1 0200 160

182 1 0200 160

182 1 0210 160

Insurance premiums at an additional rate for insured persons employed in the relevant types of work specified in paragraphs 2 - 18 of part 1 of Article 30 of the Federal Law of December 28, 2013 No. 400-FZ, credited to the Pension Fund budget for the payment of an insurance pension (not dependent on the results special assessment of working conditions (class of working conditions) (list 2)

182 1 0220 160

Insurance premiums at an additional rate for insured persons employed in the relevant types of work specified in paragraphs 2 - 18 of part 1 of Article 30 of the Federal Law of December 28, 2013 No. 400-FZ, credited to the Pension Fund budget for the payment of an insurance pension (depending on the results of a special assessment of working conditions (class of working conditions) (list 2)