In case of violation of the established deadlines for paying insurance premiums, the company will have to pay a fine in addition to the main payment. What are the rules for calculating? What normative document should be used for calculations? Let's figure out how to calculate penalties for late contributions to the FIU.

In a general sense, the term "penalties for late payment of contributions to the Pension Fund" refers to that part of the payments that the company transfers as part of compulsory pension insurance. The deadline for paying the amounts is set as the 15th day (clause 3 of Article 431 of the Tax Code). If the designated date falls on the calendar on a weekend or official holiday, the deadline is postponed to the next date for starting work.

Fines will have to be paid to the Pension Fund in case of delay in the transfer of contributions (Article 75 of the Tax Code). However, this rule is valid not only for the amounts under the OPS, but also in terms of contributions to medical and social compulsory insurance. You can independently determine the amount payable to the state or wait tax requirement. In the latter case, it is the IFTS that calculates how much you need to pay.

Interest on insurance premiums - calculation

To repay the debt on its own, the company needs to determine the amount of the penalty. Calculations are made from the amount of the contribution not paid on time and the total number of days late. How to calculate insurance premiums?

In accordance with the provisions of Art. 75 such amounts are calculated from the calendar days of delay in repayment of fiscal obligations. The calculation is carried out as a percentage of the unpaid amount of tax. Behind interest rate is taken:

• For individuals, including individual entrepreneurs - 1/300 of the current key rate of the Central Bank of Russia (since 01/01/16, this rate has replaced the refinancing rate).
• For legal entities that have not fulfilled their obligations with a delay of less than 30 days. (inclusive) – 1/300 of the current key rate of the Central Bank of Russia.
• For legal entities that have not fulfilled their obligations with a delay of more than 30 days. (inclusive), – 1/300 of the current key rate of the Central Bank of Russia for a period of up to 30 days, 1/150 of the current key rate of the Central Bank of Russia for a period of more than 30 days.

Note! The date of the actual transfer of contributions is not taken into account when calculating the amount of penalties. Explanations of the Federal Tax Service are contained in Letter No. ЗН-3-22/ [email protected] from 06.12.17

Calculation of penalties in the FIU - an example

Suppose the company transferred the amount of contributions for the OPS in the amount of 87,500.00 rubles. for May not on the 15th, but on 06/28/18. The delay is less than 30 days, applies key rate 7,25 %. Percentage- 1/300. The accountant of the enterprise independently performed the calculation of the penalty:

• RUB 87500.00 x 12 days delay / 300 x 7.25% = 253.75 rubles.

Application to the FIU for offsetting overpayment - sample

If the company, as of 01.01.17, has an overpaid amount of insurance premiums, it is necessary to write an application for a refund of the amount. It will no longer be possible to set off funds against future accruals. What form does the document take?

The sample application for pension contributions is strictly regulated. The standard form is approved according to f. 23-PFR (Resolution of the Board No. 511p of 12/22/15). The document contains the full name and position of the head of the fund, data on the payer of contributions (name, reg. No., KPP and TIN, address), information about the overpayment (type of contribution, amount). It is obligatory to reflect the payment details for the return. The statement is signed by the chief accountant of the company.

Note! If the document is submitted by a representative, his full name and data of documents for identification (usually a passport) and confirmation of authority (usually a power of attorney) should be given.

The transition of powers to control insurance premiums to the Federal Tax Service was reflected in 2017 in the fines applied to policyholders for non-payment of insurance premiums. Now sanctions for late payments on contributions (except for "injuries") are established by the Tax Code of the Russian Federation, along with liability for non-payment of taxes. Let us consider in more detail what fines for unpaid insurance premiums await legal entities and entrepreneurs.

Penalties for non-payment of contributions to the IFTS

Incomplete payment or non-payment assessed contributions for pension, medical and social insurance may become the basis for a fine if it arose for a reason (Article 122 of the Tax Code of the Russian Federation):

• understatement of the base for calculating the contribution, for example, the insured did not take into account the quarterly bonus to the employee as a taxable payment;
• incorrect calculation of the amount of the contribution, for example, as a result of applying a lower tariff rate than required;
• other illegal actions / inactions of the insured, not related to controlled transactions And foreign companies(Articles 129.3, 129.5 of the Tax Code of the Russian Federation).

In case of late payment of insurance premiums or their full or partial non-payment, the insured has an arrears, having discovered which, the tax authorities will issue a demand for its payment, as well as for the payment of related penalties and fines.

The amount of the fine in these cases will be 20% of the amount of the arrears on the insurance premium. If it turns out that the policyholder underpaid or did not transfer the contributions intentionally, his fine will increase to 40% of the unpaid amount.

It should be borne in mind that in the case when the insured correctly reflected the amount of insurance premiums in the calculation and handed it over to the IFTS on time, but was late with their payment, he will be charged only late interest, but not a fine (clause 19 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated 30.07 .2013 No. 57).

Penalty for non-payment of insurance premiums to the FSS

Contributions for "injuries" are still in charge of the Social Insurance Fund, and the fine for non-payment is established by law No. 125-FZ of July 24, 1998. The reasons why the insured may be fined are similar to those mentioned above: underestimation of the taxable base, incorrect calculation, other actions / inactions of the insured (Article 26.29 of Law No. 125-FZ).

The penalty also does not differ from the established tax legislation: 20% of the unpaid contributions to the Social Insurance Fund, and if the insured has the intent - 40% of the amount of non-payment.

Penalties for late payment of insurance premiums

Penalties on insurance premiums not paid on time are calculated at the rate of 1/300 of the key rate (refer) of the Central Bank for each overdue day. If the key rate changes during the delay period, the penalties are calculated for each of the rates separately. From October 1, 2017, interest on insurance premiums has increased. Now they will be calculated within 30 days of delay, as before, at 1/300 of the refinancing rate, and if the delay is greater, then from 31 days - in the amount of 1/150 of the refinancing rate for each day of delay.

The period for accruing interest begins on the day after the deadline set for the payment of insurance premiums, and ends on the day before the date of actual repayment of the arrears on contributions.

For example, a company transferred PFR contributions in the amount of 50,000 rubles. June 26, 2017 instead of June 15, 2017 The key rate of the Central Bank of the Russian Federation until 06/19/2017 was 9.25%, and from 06/19/2017 - 9.00%. The delay was 10 days, of which for 3 days the company will be charged interest on FIU contributions at a rate of 9.25%, and for 7 days at a rate of 9.00%:

(50,000 rubles x 9.25%: 300 x 3 days) + (50,000 rubles x 9.00%: 300 x 7 days) = 46.25 rubles. + RUB 105.00 = RUB 151.25

Penalty for non-payment of pension contributions for self-employed entrepreneurs

For individual entrepreneurs who are late with the transfer fixed contributions in the IFTS, the same sanctions apply as for other insurers. Individual entrepreneurs must pay contributions for pension and health insurance "for themselves" even if they do not entrepreneurial activity, except for the following periods (part 1 of article 12 of the law of December 28, 2013 No. 400-FZ):

• conscripted military service,
• caring for children up to 1.5 years (no more than 6 years in total),
• caring for a disabled person of group I, a disabled child, an elderly person over 80 years old,
• living with a contracted military spouse in an unemployable area (5 years in total),
• living abroad with spouses - diplomatic workers (5 years in total).

These periods must be documented by the entrepreneur, then there will be no sanctions for non-payment of insurance premiums.

In 2017, the tax authorities were given the administration of not only personal income taxes, but also pension, medical contributions, as well as deductions on the occasion of temporary disability and in connection with motherhood. Accidents at work and occupational diseases, better known as "injuries", remained under the control of the FSS, and no major changes are expected in this regard in the near future. In the article, we will clarify what to do if penalties are accrued on insurance premiums, the entries that should be indicated.

Where to pay

Penalties and penalties for policyholders in 2019

Previously, the penalty for non-payment of insurance premiums to the FIU was regulated by Art. 47 FZ-212. Now this law is invalid, and the accrual and payment of these deductions, including all penalties, are regulated by the Tax Code of the Russian Federation, in particular Article 34.

The policyholder bears administrative responsibility and pays a fine, the delay in insurance premiums 2019 is subject to a financial penalty in the following cases.

Violation	Fine
Violation of payment deadlines	Penalty 5% of the amount of unpaid contributions for each overdue month within the following limits: not less than 1000 rubles and not more than 30% of the total amount of deductions (Article 119 of the Tax Code of the Russian Federation). An additional fine for violated deadlines is 300-500 rubles (Article 15.5 of the Code of Administrative Offenses of the Russian Federation)
Deliberate understatement of the taxable base or an erroneous calculation mandatory payments	20% of the unpaid amount of ST (clause 3, article 120, clause 1, article 122 of the Tax Code of the Russian Federation)
Payment in partial size or non-payment of fees at all	40% (clause 3, article 122 of the Tax Code of the Russian Federation)
Deliberate violation of deadlines or complete disregard for the obligation to pay the SV to the FSS	from 20% to 40% of the amount of unpaid deductions (Article 19 125-FZ), an additional 300-500 rubles are charged (15.33 of the Code of Administrative Offenses of the Russian Federation)
Submission of information on paper, and not in the established electronic system	200 rubles (clause 2 of article 26.30 125-FZ)
At total strength employees over 100 people report provided on hard copy, not in ES	200 rubles (Article 119.1 of the Tax Code of the Russian Federation)
Violation of the deadlines for filing or providing distorted individual information to the FIU	500 rubles / 1 employee (Art. 17 27-FZ), an additional 300-500 rubles are charged (Art. 15.33.2 of the Code of Administrative Offenses of the Russian Federation)
Submission of personalized accounting information in paper, and not in in electronic format with more than 25 employees	1000 rubles (Art. 17 27-FZ)

On July 10, 2017, Law 250-FZ amended the Criminal Code of the Russian Federation, and now tax violators for non-payment of deductions in especially large amounts (from 5 million rubles), which arose after August 10, 2017, are subject to criminal liability on the basis of h. 1 Article. 10 of the Criminal Code of the Russian Federation.

If the organization deliberately does not pay, then the investigative committee starts a criminal case under Art. 199 of the Criminal Code of the Russian Federation for failure to provide reporting or indication of false information in it.

The amount of the maximum fine for the composition of the above crime is 500,000 rubles, the maximum prescribed criminal term is 6 years. When paying the total amount of ER together with penalties after the calculation of interest on insurance premiums in Pension Fund and other instances, criminal liability from the offender will be removed, but only on the condition that this was the first violation of this nature.

In May 2017 (letter No. 03-02-07/1/31912 dated May 24, 2017), the Ministry of Finance of the Russian Federation published additional explanations on how to calculate interest on insurance premiums. Inspectors do not have the right to fine the organization for violating deadlines, subject to timely delivery established forms calculations. Inspectors can only charge interest on insurance premiums.

Calculation of interest on insurance premiums

Tax officials calculate penalties for late payment as 9.75/300 (refinancing rate) for each day of delay (clause 4, article 75 of the Tax Code of the Russian Federation). It should be noted that until 03/27/2017 the refinancing rate was 10%, and the amount for the formation of the posting for the calculation of penalties on insurance premiums was calculated as 1/300 of the key rate.

If the organization is past due monthly payment for 1 calendar day, then no sanctions should follow. Based on the letter of the Ministry of Finance of the Russian Federation dated July 5, 2016 No. 03-02-07 / 39318, tax inspectors penalties are charged from the day following the payment deadline, taking into account that the payment day is not a settlement day.

The formula for calculating SV is as follows:

P \u003d C x D x SR x 1/300, where

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

Calculation example

Children's and youth sports school SDYUSSHOR "Allur" violated the deadline for payment of SV for March 2019 (04/15/18 - Sunday, the payment period for March is postponed to 04/16/18) and transferred sum of money in the amount of 103,420 rubles to the established funds on May 11, 2018.

Breakdown by outstanding amount, in rubles:

• 73 226 - for mandatory pension insurance;
• 22,650 - for compulsory health insurance;
• 7 544 - in case of temporary disability and in connection with motherhood.

The delay from 04/16/18 to 05/11/18 amounted to 25 calendar days - we exclude the day of payment.

We take into account that since July 27, 2017, the refinancing rate has decreased, respectively, instead of 10% in the formula, we use 9.75%.

OPS: 73,226 x 25 x 9.75% / 300 = 594.96 rubles.

CHI: 22,650 x 25 x 9.75% / 300 = 184.03 rubles.

VNiM: 7,544 x 25 x 9.75% / 300 = 61.30 rubles.

Payment of fines and penalties for 2017 and 2019

Taking into account all the changes, many insurers have a natural question: where to pay interest on insurance premiums?

Deductions generated in 2017, but not included in the expenses of the previous fiscal year, are paid to the PFR and the FSS, respectively.

Payment is made as follows: the penalties issued for the OPS, CHI and for cases related to temporary disability and motherhood are credited to the territorial IFTS. The resulting penalties for deductions "for injuries" are also transferred to local social insurance funds.

An example of a payment order for the payment of penalties for OPS in the Federal Tax Service

According to the new requirements, if the sanctions are paid voluntarily, field 106 indicates the value of ZD, if at the request of the tax, then TR. Similarly with field 107 " Taxable period". For self-repayment, the month of delay is indicated if payment is made on the basis of tax warning, then the date specified in the request is put.

Interest on insurance premiums: postings for reflection in accounting

In the event of a delay in the payment of ST and the accrual of appropriate penalties for this amount, the institution is obliged to reflect these movements in accounting.

With absence normative documents regulating the type of record of overdue deductions in accounting, the paying organization has the right to determine the type of accounting entry itself.

The posting of interest on insurance premiums in 2016 will be the same as in the current fiscal year.

For state employees, the accounting line, according to Instructions 157n, 174n, is as follows:

• interest or fines accrued on the SV - Dt 0.401.20.290 Kt 0.303.05.730;
• penalties or fines were paid for the SV - Dt 0.303.05.830 Kt 0.201.11.610.

For late payment or non-payment in part or in full of insurance premiums, companies are held liable. And now this responsibility is provided not only in the form of fines, but also criminal. It is now provided for by both the Tax Code and the Criminal Code of the Russian Federation. In the article we will talk about the responsibility for non-payment of insurance premiums in 2020, consider penalties and fines.

According to current legislation, all organizations in which they work individuals and make payments to them, are required to report on them and pay contributions. In case of evasion of these duties, this is regarded as a crime for which the offender must be held accountable. This applies to all types of contributions, including pension, social, medical.

Penalty for non-payment of insurance premiums

Until now, all the penalties provided for have been indicated in federal law No. 212. So, non-payment, or payment not in full, implied a fine of 20-40% of the outstanding amount, depending on whether there was intent in the non-payment or not. With the onset of 2017, control over insurance premiums is assigned to the tax authorities and now non-payment of premiums is tax offense and responsibility is established by the Tax Code and the Criminal Code of the Russian Federation.

According to the instructions of the state, payment of contributions must occur no later than the 15th day of the month following the month of accrual.

Penalty for late payments

IN Lately there has been a lot of controversy over the fact that companies do not refuse to pay insurance premiums but are unable to do so on time. On this occasion, the Ministry of Finance clarifies in letter No. 03-02-07 / 31912 dated May 24, 2017, that if reports are submitted on time, but insurance premiums are not paid on time, the company is threatened not with a fine, but with a penalty for the delay period. A fine tax authority will apply if the company is late in submitting the report, or provides it with an incorrectly completed one.

P \u003d SV x KS / 300 x Kdn,

• where P - the amount of the penalty for all days of delay;
• CB - the amount of insurance premiums paid late;
• KS - key rate;
• Kdn - all days of delay.

Moreover, when determining the number of days of delay, the day of payment of contributions by the due date and the day of payment of tax on the fact are not included. That is, for example, payment by the deadline should be May 15, and payment was made only on May 20. When calculating penalties, May 15 and May 20 are not included in the number of days, the calculation is carried out only for 4 days of delay (from May 16 to May 19).

From October 2017, it is planned to increase penalties for legal entities. So, in case of delay in payment, for a period of not more than 30 days, the calculation will remain unchanged, namely 1/300 of the key rate for each day of delay.

And if the payment is overdue for more than 30 days, the calculation will be as follows: (click to expand)

• from the 1st day to the 30th day - based on 1/300 of the key rate for each day of delay;
• and from 31 days - based on 1/150 of the key rate for each day of delay.

Example of penalty calculation

Continent LLC paid insurance premiums for January 2017 only on February 28, 2017, the amount of contributions was 250,000 rubles. The deadline for paying insurance premiums for January is February 15. LLC "Continent" provided the report on time, the organization will only be charged a penalty:

• The number of days of delay is 12 days (from 16 to 27 February).
• In February 2017, the key rate is 10%.
• P \u003d 250,000 x 10% / 300 x 12 \u003d 1,000 rubles.

Criminal liability for non-payment

The opportunity to hold companies criminally liable for contribution evasion arose on August 10, 2017, with the adoption of Law No. 250-FZ, which amended the Criminal Code. Now they can bring the director, chief accountant and founder, as well as the entrepreneur for non-payment of contributions to criminal liability.

Until now, the Criminal Code has provided penalties only for non-payment of taxes. But, since insurance premiums fell into the department of tax authorities, criminal penalties were established for them. Penalties include fines, imprisonment or disqualification. It must be borne in mind that liability applies only to those contributions for which the debt arose after August 10.

Criminal liability for organizations:

Article of the Criminal Code of the Russian Federation	Content	Punishment
199	concept large size implies non-payment of taxes and contributions for 3 years in the amount of more than 5 million rubles. At the same time, the share of contributions in this amount exceeds 25% or 5 million rubles.	- a fine of 100-300 thousand rubles, or in the amount of salary for a year or up to two years; Up to 2 years of forced labor and deprivation of the right to a certain position or type of activity for a certain period or without a period; Up to 6 months arrest; Up to 2 years in prison and deprivation of the right to a certain position or type of activity for a certain period or without a period;
199	Non-payment of taxes and contributions for 3 years in the amount of more than 13 million rubles. At the same time, the share of contributions in this amount exceeds 50% or 45 million rubles	-fine from 200 to 500 thousand rubles, or in the amount of salary for 1 to 3 years; Up to 5 years of forced labor and deprivation of the right to a certain position or type of activity for a certain period or without a period; Up to 6 years in prison and deprivation of the right to a certain position or type of activity for a certain period or without a period;

Criminal liability for IP:

Article of the Criminal Code of the Russian Federation	Content	Punishment
198	Evasion of non-payment on a large scale. The concept of a large amount implies non-payment of taxes and contributions for 3 years more than 900 thousand rubles. At the same time, the share of contributions in this amount exceeds 10% or 2.7 million rubles	- a fine of 100-300 thousand rubles, or in the amount of a salary for a year or up to two; Up to 1 year of forced labor; Up to 6 months arrest; Up to 1 year in prison
198	Evasion of non-payment on an especially large scale. Non-payment of taxes and contributions for 3 years in the amount of more than 4.5 million rubles. At the same time, the share of contributions in this amount exceeds 20% or 13.5 million rubles	- a fine of 200-500 thousand rubles, or in the amount of salary for 1.5 years to 3 years; - up to 3 years of forced labor; – up to 6 months arrest; - up to 3 years in prison

When can punishment be avoided?

Clause 3 of Article 198 and Clause 3 of Article 199 of the Criminal Code provides for persons who have committed a violation for the first time, the possibility of exemption from criminal punishment if they:

• V in full repaid arrears of contributions;
• paid the fine established for the offense;
• paid the full amount of accrued penalties. Read also the article: → "".

These conditions apply to both the entrepreneur and organizations. In case of a repeated offense, the punishment for these persons will be applied in full.

Legislative basis for settlements

Legislative act	Content
Law No. 250-FZ dated July 29, 2017	“On Amendments to the Criminal Code of the Russian Federation in connection with the improvement legal regulation associated with the payment of insurance premiums "
Law No. 125-FZ of July 24, 1998 Article 26.29	"Non-payment or incomplete payment of insurance premiums"
Article 122 of the Tax Code of the Russian Federation	"Non-payment or incomplete payment of tax (fee, insurance premiums)"
Article 198 of the Criminal Code of the Russian Federation	"Evasion of an individual from paying insurance premiums"
Article 199 of the Criminal Code of the Russian Federation	"Evasion of a legal entity from paying insurance premiums"
Letter of the Ministry of Finance No. 03-02-07 / 1-343 dated 09/26/2011	“On the absence of grounds for the collection of fines in the event of late payment amounts of insurance premiums"
Article 75 of the Tax Code of the Russian Federation	"Penya"

Since 2017, insurance premiums, including penalties and fines on them, are transferred to tax service. Extrabudgetary funds no longer administer them. We will tell you what are the penalties for late and non-payment, how to calculate and where to pay interest on insurance premiums.

Fines and penalties on insurance premiums, as well as themselves sums insured must be transferred to the account of the territorial IFTS. Clarifications on the procedure for transfer and payment are given by the Ministry of Finance and the Federal Tax Service - these bodies are entrusted with the duty to inform payers about issues of application of the law.

Calculation of interest on insurance premiums on an example

Let us give an example: Compromise LLC, according to deadlines should have been transferred to the IFTS for November 2018 total amount at 10,000 rubles. until 12/15/2018. Let's say their company paid on 01/10/2019. Let's calculate the total.

Let us take into account that before 12/17/2018 the refinancing rate was 7.5%, and after this date - 7.75%. Because the deadline payment of contributions (December 15) and the day of payment itself (January 10) are not taken into account, the total number of days of delay for Compromise LLC will be 32. Of these, 2 days fall on the period before the rate increase (from December 16 to December 17) and are calculated by the value 7.5%, for the rest - at a rate of 7.75%. In addition, please note that for the first 30 days you need to count taking into account 1/300 of the rate, and from the 31st day - already 1/150 of the rate.

Let's calculate how much Compromise LLC owes:

(10,000 × 2 × 7.5% / 300) + (10,000 × 28 × 7.75% / 300) + (10,000 × 2 × 7.75% / 150) = 5 + 72.33 + 10, 33 = 87.66 rubles

The penalty calculator on our portal will help you calculate automatically.

Postings on the calculation of interest on insurance premiums in accounting

Postings on penalties for insurance premiums, the accountant reflects:

• as of the calculation date (it is reflected in the calculation certificate), if the company calculates them independently;
• as of the date of entry into force of the decision of the inspection body, if the amounts are accrued following the results of the inspection.

Penalties on insurance premiums, postings, are reflected in the debit and credit of the following accounts:

Instructions for using the chart of accounts accounting, which is approved by order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n, states that to reflect accrual transactions, it is permissible to use account 99 in correspondence with 69, and when paying, accounts 69 and 51.