How does the Tax Inspectorate calculate interest on insurance premiums. Penalty calculator for taxes and insurance premiums Penalties for non-payment of contributions to the pension fund

Insurance contributions are called payments of an individually compensated nature, which are transferred to off-budget funds in order to ensure the right of citizens to pensions and benefits. Simply put, these are amounts paid by employers in the interests of their employees. Tariff rates for calculation are determined by the law "On insurance premiums to the PFR, FSS, MHIF" dated July 24, 2009 No. 212-FZ. For individual entrepreneurs, a fixed amount is set. In this article, we will consider penalties for insurance premiums in case of arrears, an example of calculation and accounting with postings.

The sums insured are listed as obligatory monthly payments. The law defines the date before which money should be sent - the 15th day of the month following the reporting one. If this day is a weekend, then the next working day is considered the end of the payment period.

Compulsory amounts must be transferred by the employer in a timely manner and in full. If the established order is violated, government bodies can recover from the company arrears, penalties.

When are Penalty Penalties on Pension Fund Insurance Contributions Accrued?

Refusal to transfer funds is fraught with punishment - penalties and fines established by regulatory authorities. The amounts are calculated based on the length of the non-payment period. Penalty is charged for each overdue day, starting from the end date of the allowed period.

The day of debt transfer is not taken into account in the non-payment period used to calculate the amount of the fine. According to Law No. 212-FZ, the obligation is considered fulfilled:

• from the moment the transaction related to the transfer of money to the relevant authorities is reflected on the account of the enterprise;
• from the date of presentation to the bank of a properly executed payment order;
• from the date of the decision by the controlling body to set off the previously overpaid amounts;
• from the moment of depositing cash into the cash desk of the bank, the administration to pay off the debt to the relevant fund.

That is, if the organization transfers money for March 2016 on April 18, the accounting service should send to off-budget funds an amount equal to the mandatory contributions increased by the amount of the penalty. At the same time, the amount of sanctions will be calculated taking into account 2 days of delay - April 16 and 17.

How to calculate insurance premiums

Penalties are paid separately from insurance premiums. The transfer of debt does not exempt the company from the penalty for missing the period established by law.

The amount of sanctions is calculated as a percentage of the amount of due contributions. This indicator is equal to 1/300 of the refinancing rate of the Central Bank of Russia effective on the date of the delay. From January 1, 2016, it is equal to 11%.

The following formula is used to calculate the penalty:

P \u003d S * D * SR * 1/300,

C - the amount of contributions payable;

D - the number of calendar days of delay;

SR - refinancing rate.

The calculations exclude amounts that the company could not transfer for a good reason. These situations include:

• suspension by court decision of all banking operations of the company;
• seizure of property belonging to the enterprise.

The amount of the fine determined by the formula is transferred in full on the same day as the overdue money. In order to quickly calculate the interest on insurance premiums, download the convenient →.

Accounting for insurance premiums

Insurance premiums are calculated monthly. Postings are created in the period to which the calculated amounts refer.

Accruals are displayed on account 69. Organizations must ensure analytical accounting of funds, for this, appropriate subaccounts are opened.

Accounting for penalties on insurance premiums

Typical wiring for accounting provided in the table below.

Example #1. Calculation of interest on insurance premiums in the Pension Fund of the Russian Federation

Ander LLC transferred insurance premiums for March 2016 on April 19. What amount should be paid if the amount of the debt is 10 thousand rubles?

The calculation for this situation will look like this:

1. It is necessary to determine all unknown indicators of the formula:
   • The refinancing rate from January 1, 2016 is 11%;
   • The non-payment period is 3 days: 16, 17 and 18 April.
2. Calculation according to the formula: P \u003d C * D * SR * 1/300 \u003d 10000 * 3 * 11 * 1/300 \u003d 1100 rubles.
3. Compiling wiring:
   • Accrued contributions in the amount of 10 thousand rubles: debit 20, credit 69;
   • Accrued penalty in the amount of 1100 rubles. for delay: debit 91, credit 69;
   • The arrears of contributions are listed: debit 69, credit 51;
   • Penalty repaid: debit 69, credit 51.

Example #2. Calculation of arrears penalty on insurance premiums to the Pension Fund of the Russian Federation

Silfida LLC has accrued mandatory payments in the amount of 15 thousand rubles. Of these, 10 thousand rubles. were transferred on April 13, and on April 5 - on the 18th.

The calculation in this case will be made using only 5 thousand rubles, since part of the amount was transferred on time:

P \u003d C * D * SR * 1/300 \u003d 5000 * 2 * 11 * 1/300 \u003d 366, 67 rubles.

Transaction transactions:

• Contributions in the amount of 15 thousand rubles have been accrued: debit 20, credit 69;
• Paid 10 thousand rubles: debit 69, credit 51;
• A late fee was charged in the amount of 366.67 rubles: debit 91, credit 69;
• The debt on contributions in the amount of 5 thousand rubles was transferred: debit 69 credit 51;
• Penalty paid: debit 69, credit 51.

Methods for collecting fines and penalties

Organizations may pay fines voluntarily. To do this, send the fund a payment order indicating the amount of the sanction. The document must contain the correct details, including the relevant CSC.

If the payer has not repaid the debt on his own, the regulatory authorities have the right to recover the arrears. The procedure can be carried out by public services in the following ways:

• send the bank servicing the company a collection order;
• order the bailiffs to recover the necessary amount from the property of the debtor company;
• file a lawsuit in court for the recovery of fines and insurance premiums by confiscation of the payer's assets if he is an individual.

However, before radical measures are taken, the services issue a demand to the company to pay the debt. The document indicates the period during which the company can independently repay the delay. If the company is not listed cash, then the regulatory authorities have the right to recover. At the same time, penalties can only be debited from a current account opened on the basis of an agreement between an organization and a bank.

In 2017, the tax authorities were given the administration of not only taxes on income individuals, 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 insured bears administrative responsibility and pays a fine, the delay in insurance premiums 2019 is subject to a financial penalty in the following cases.

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 Part 1 of Art. 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 NE along with penalties, after the calculation of interest on insurance premiums to the Pension Fund and other authorities, criminal liability will be removed from the offender, but only on 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 the deadlines, provided that the established forms of payment are submitted on time. 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 has delayed the monthly payment by 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 charge penalties 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 and Youth Sports School SDYUSSHOR "Allur" violated the deadline for payment of SV for March 2019 (04/15/18 - Sunday, the March payment deadline is postponed to 04/16/18) and transferred the amount of 103,420 rubles to the established funds on 05/11/2018 .

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 financial 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 "Tax period". In case of self-repayment, the month of delay is indicated, if the payment is made on the basis of a tax warning, then the date indicated in the requirement is set.

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.

In the absence of regulatory 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.

Failure to pay the insurance premium on time (before the 15th day of the next month, including the 15th) entails the accrual of interest. The calculation of the penalty starts from the day following the due date of payment. The IFTS or the FSS (in relation to injury contributions) will send a demand for the amount of debt and interest accrued for the period of delay. Naturally, the payer's desire to check the correctness of the amount stated in the demand, this can be done using the online calculator below.

Note:

Interest on arrears must be calculated in a new way from October 2017. The changes are as follows: if until October 1/300 of the refinancing rate was charged for each day of the entire debt period, then from October 1/300 is valid only in the first 30 days of the delay period, then the calculation is carried out at 1/150.

If the arrears arose before October 2017

The calculator presented above allows you to conduct an online calculation according to the new rules, that is, for debts on insurance premiums that arose from 10/01/2017. If the arrears appeared earlier, then use, which counts at 1/300 of the refinancing rate.

Instructions for the online calculator of interest on insurance premiums from October 2017

To calculate the amount of the penalty, it is enough to know the amount of the arrears, correctly calculate how many days the debt lasts. The latter indicator is calculated for the period from the day following the due date to the day preceding the payment of the insurance premium for payments to the Federal Tax Service Inspectorate, for payments to funds - until the day the payment is made.

We enter the amount of arrears in the top line of the calculator.

The duration of the period of delay in payment of contributions is entered in the bottom line of the calculator.

To find out the amount of the penalty, you need to look in the bottom blue field of the online form. The calculator immediately upon entering numbers into the lines conducts an online calculation.

This calculator contains a calculation formula taking into account the new rules, when 1/300 of the refinancing rate is applied for the first 30 days, and 1/150 for subsequent days.

Formulas for calculating penalties in a new way:

First 30 days overdue: P = Insurance premium arrears * Art.ref. * 1/300 * Delay days.

From the 31st day overdue: P = Insurance premium arrears * Art.ref. * 1/150 * Delay days.

That is, since October, the amount of penalties for debts on insurance premiums has increased significantly in the event of a long non-payment of arrears.

The presented online calculator is useful when calculating penalties in order to check the calculations of the tax or fund in relation to arrears on insurance premiums (no one is immune from mistakes). Also, the need for calculation arises when you independently submit an updated report on insurance premiums due to an increase in the amount payable, when you need not only to pay the amount of contributions, but also the amount of interest on the excess amount.

How to count the days of delay

For payment of insurance premiums, a specific payment deadline is set - the deadline date is the 15th day of each month for the completed calendar month. This date may move up to 1-2 days if the 15th is a Saturday, Sunday or public holiday.

The period of delay in insurance payment must be calculated from the next day. That is, if the payment deadline for August 2017 is 09/15/2017, then the first day the penalty is charged is 09/16/2017. For September 2017, the payment deadline is 10/16/2017 (October 15 is Sunday), respectively, in case of non-payment, the penalty fee will begin to accrue from 10/17/2016. This rule is true both for insurance premiums paid to the Federal Tax Service and to the FSS (for injuries)

The last day of the delay period depends on the place where the contribution is paid. If the payment is made to the IFTS, then the last day is the day before the payment is made to pay off the debt. If the payment is made to the FSS for injury contributions, then the last day of delay is the day the funds are actually transferred to the fund.

For example, the organization of the debt to pay the sums insured for August to the Federal Tax Service and the FSS on September 15, 2017. In fact, the amount of the debt was transferred to the IFTS and the FSS on September 18, 2017. This means that interest on contributions to the Federal Tax Service must be calculated in 2 days (September 16 and 17), and in the FSS in 3 days (September 16-18).

It turns out that if an organization made an insurance payment to the Federal Tax Service and the FSS on the next day after the payment deadline - 09/16/2017 for August, then penalties on contributions paid to the Federal Tax Service are not charged, and contributions to the FSS must be accrued for 1 day.

An example of calculating the interest on contributions in the calculator

Initial data such:

Insurance payment for September in the amount of 30,000 rubles. the organization transferred on December 18, 2017 to the IFTS, the contribution for injuries was transferred to the FSS for September in the amount of 200 rubles. December 18, 2017. How to calculate the amount of the penalty?

Penis in the IFTS: payment deadline - 10/16/17, delay period from 10/17/17 to 12/17/17 - 62 days.

Let's substitute the amount of debt 30,000 into the online calculator in the upper field, 62 days in the lower field.

The result of the calculation of the calculator = 799 rubles.

Let's check the correctness of the calculations using the formula (from September 18, 2017, the refinancing rate is 8.5%):

Penalty in the Federal Tax Service \u003d 30,000 * 8.5% * 1/300 * 30 + 30,000 * 8.5% * 1/150 * 32 \u003d 255 + 544 \u003d 799 rubles.

Penis in the FSS: payment due on 10/16/17, delay period from 10/17/17 to 12/18/17 - 63 days.

In the online calculator, enter 200 in the upper field, and 63 in the lower field.

The result of the calculation of the calculator = 5.44 rubles.

Changes-2017

CSC for payment of insurance premiums for employees from 01/01/2017

CBC for paying insurance premiums to the Pension Fund for employees

CBC for paying penalties on insurance premiums to the Pension Fund of the Russian Federation for employees

CCC for the payment of insurance premiums to the FFOMS for employees

BCC for paying insurance premiums to the FSS for employees

CBC for paying penalties on insurance premiums to the FSS for employees

FILES

Summing up the application of these CSCs

An entrepreneur who employs employees must make mandatory contributions for them to extra-budgetary funds. What CSC should be indicated in the relevant payment orders? The amount of deductions, as well as coding, depend on the conditions in which employees work.

Employee pension insurance contributions

The budget classification code does not depend on whether the employer's income from the use of the labor of employees exceeds the maximum base value (300 thousand rubles). Deductions for employees with a base value both less and more than the limit must be paid according to the following BCC: 392 1 02 02010 06 1000 160. Separate codes for this type of payment have been canceled. The following types of contributions to the Pension Fund for the payment of an insurance pension are credited under this CCC:

• main payment;
• debt on the main payment;
• debt on canceled payment;
• resulting arrears;
• recalculation payment.

Sanction payments on insurance premiums to the Pension Fund of the Russian Federation

• fines- it is necessary to transfer according to BCC 392 1 02 02010 06 3000 160.
• penalties credited according to BCC 392 1 02 02010 06 2100 160.

If employees work in special conditions

For employers who provide employees, there is an additional rate of deductions to the FIU, since the law will allow employees "for harm" to retire earlier than the prescribed age. It is the deductions of these additional contributions that will help in the future to calculate the moment from which employees will be entitled to early retirement.

1. Harmful work requires deductions for employees according to BCC 392 1 02 02131 06 1000 160.

• penalties for the delay of these contributions - according to BCC 392 1 02 02131 06 2100 160.
• fines for such contributions - according to BCC 392 1 02 02131 06 3000 160.

2. For those employed in difficult working conditions KBK 392 1 02 02132 06 1000 160.

• penalties- KBK 392 1 02 02132 06 2100 160
• fines- KBK 392 1 02 02132 06 3000 160.

Deductions for employees in the FFOMS

Deductions for compulsory medical insurance for employees require BCC 392 1 02 02101 08 1011 160.

Penalty on this payment - according to BCC 392 1 02 02101 08 2011 160.

Penalties, if any, according to CCC 392 1 02 02101 08 3011 160.

Payment of contributions for employees in the Social Insurance Fund

1. Insurance in case of sick leave and related to pregnancy and childbirth - CCC 393 1 02 02090 07 1000 160.

• penalties- KBK 393 1 02 02090 07 2100 160.
• fines- KBK 393 1 02 02090 07 3000 160.

2. Social insurance against industrial accidents, injuries and occupational diseases - CCC 393 1 02 02050 07 1000 160.

• penalties- KBK 393 1 02 02050 07 2100 160.
• fines- KBK 393 1 02 02050 07 3000 160.

). In our tables you will find all the budget classification codes necessary for the correct filling of payments in 2017. Codes that have changed since 2016, as well as new BCC-2017, are in italics and marked with an asterisk.

BCC-2017 for paying taxes for organizations and individual entrepreneurs on DOS

BCC-2017 for paying taxes for organizations and individual entrepreneurs on special regimes

Organizations and individual entrepreneurs on the simplified tax system need to pay attention to the fact that a separate CCC has been canceled for transferring the minimum tax. Since 2017, the minimum tax is credited to the same budget classification code as the STS tax paid in the usual way. Read about the consequences of indicating the old CBC in the payment when paying the minimum tax in the Civil Code, 2017, No. 1, p.63.

KBK: insurance premiums-2017

BCC for all contributions controlled by the Federal Tax Service since 2017 have become new.

Please note that for contributions for periods prior to 2017 there will be one CCF, and for contributions for periods starting in 2017 there will be others. That is, if, for example, you transfer contributions for December 2016 in January 2017, then they are paid to the CCC intended for contributions for periods that have expired before 2017.

CSC for contributions for periods expired before 01/01/2017

CSC for contributions for periods starting from 01/01/2017

BCC-2017 for the payment of other taxes for all organizations and individual entrepreneurs

Indication of the CBC when paying penalties and fines

By general rule when paying a penalty fee in the 14th-17th category of the CCC, they take the value "2100", and when paying a fine - "3000". However, when transferring penalties and fines for certain types of insurance premiums, this rule does not work: