Delay in payment of contributions to the pfr. Penalty for non-payment of insurance premiums. An example of a payment order for the payment of penalties for an OPS in IFNS

Companies are held liable for late payment or non-payment of insurance premiums in part or in full. Moreover, at present, 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 the current legislation, all organizations in which individuals work and make payments to them are required to report on them and pay contributions. In case of evasion of these obligations, it is regarded as a crime for which the offender should be held accountable. This applies to all types of contributions, including pension, social, medical.

Penalty for non-payment of insurance premiums

Until now, all stipulated fines have been specified in Federal Law No. 212. So, failure to pay, or payment not in full, implied a fine of 20-40% of the outstanding amount, depending on whether there was intent in non-payment or not. With the onset of 2017, control over insurance premiums is assigned to the tax authorities and now non-payment of contributions is a tax violation and liability is established by the Tax Code and the Criminal Code of the Russian Federation.

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

Penalty for late payments

Recently, a lot of controversy has arisen over the fact that companies do not refuse to pay insurance premiums, but are not able to do it on time. In this regard, the Ministry of Finance explains in a letter No. 03-02-07 / 31912 dated 05.24.17, that if the reporting is timely submitted, but the payment of insurance premiums is not on time, the company faces not a fine, but a penalty for the period of delay. And the tax authority will apply a fine in the event that the company is late in submitting the report, or provides it incorrectly.

P = SV x KS / 300 x Kdn,

• where P is the amount of the penalty for all days of delay;
• SV - the amount of insurance premiums paid late;
• КС - key rate;
• Кдн - 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 after the fact are not included. That is, for example, the due date should be May 15, and the payment was made only on May 20. When calculating penalties, May 15 and 20 are not included in the number of days, the calculation is carried out only for 4 days of delay (from May 16 to 19).

From October 2017, it is planned to increase penalties for legal entities. So, in case of delay in payment, for a period of no more than 30 days, the calculation will remain unchanged, namely 1/300 of the key rate for each day of delay.

And in case of delay in payment for a period of more than 30 days, the calculation will be as follows: (click to open)

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

Example of calculating penalty interest

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

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

Criminal liability for non-payment

The opportunity to bring companies to criminal liability for evading payment of contributions arose on August 10, 2017 with the adoption of Law No. 250-FZ, according to which amendments were made to the Criminal Code. Now they can bring the director, chief accountant and founder, as well as an entrepreneur to criminal liability for non-payment of fees.

Until now, the Criminal Code provided for punishment only for tax evasion. But, since the insurance premiums fell into the department of tax authorities, a criminal punishment was established for them. Punishments 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:

Criminal liability for individual entrepreneurs:

When criminal punishment can be avoided

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

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

The listed conditions apply to both the entrepreneur and organizations. In the event of a repeated offense, the punishment against these persons will be applied in full.

Legal basis for calculations

Insurance premiums are payments of an individually compensated nature, which are transferred to extra-budgetary funds in order to ensure the right of citizens to retirement and benefits. Simply put, these are amounts paid by employers on behalf of their employees. Tariff rates for calculation are determined by the law "On insurance premiums to the Pension Fund, FSS, FOMS" dated 24.07.2009 No. 212-FZ. There is a fixed amount for individual entrepreneurs. In this article, we will consider penalties on insurance premiums in case of arrears, an example of calculation and accounting with postings.

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

Obligatory amounts must be transferred by the employer on time and in full. If the established procedure is violated, state bodies can collect arrears and penalties from the company.

When penalties are charged on PFR insurance premiums

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

The day of transfer of the debt is not taken into account in the period of non-payment 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 company's account;
• from the date of submission to the bank of a properly executed payment order;
• from the date the supervisory authority makes a decision on offsetting previously overpaid amounts;
• from the moment of depositing cash at the bank's cash desk, 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 an amount equal to the mandatory contributions increased by the amount of the penalty interest to the off-budget funds. In this case, the amount of sanctions will be calculated taking into account 2 days of delay - April 16 and 17.

How to calculate premiums interest

Fines are paid separately from insurance premiums. The transfer of debts does not exempt the company from penalties for missing the period established by law.

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

To calculate the amount of the penalty, the formula is used:

P = S * D * CP * 1/300,

С - the amount of contributions payable;

D - the number of calendar days of delay;

CP is the refinancing rate.

Amounts that the company could not transfer for a good reason are excluded from the calculations. These situations include:

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

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 penalties on insurance premiums, download the convenient →.

Accounting for insurance premiums

Insurance premiums are calculated monthly. The transactions are created in the period to which the calculated amounts relate.

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

Insurance Premium Penalty Postings

Typical accounting entries are provided in the table below.

Example # 1. Calculation of penalties on insurance premiums in the FIU

Ander LLC transferred insurance premiums for March 2016 on April 19. What amount should be paid if the amount owed 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: April 16, 17 and 18.
2. Calculation by the formula: P = C * D * SR * 1/300 = 10000 * 3 * 11 * 1/300 = 1100 rubles.
3. Drafting postings:
   • Accrued contributions in the amount of 10 thousand rubles: debit 20, credit 69;
   • A penalty in the amount of RUB 1100 was charged. for delay: debit 91, credit 69;
   • Contribution arrears are listed: debit 69, credit 51;
   • Penalty paid: debit 69, credit 51.

Example # 2. Calculation of penalties for arrears on insurance premiums in the Pension Fund of the Russian Federation

LLC "Sylphida" has accrued obligatory payments in the amount of 15 thousand rubles. Of these, 10 thousand rubles. were translated on April 13, and on the 5th - 18th.

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

P = S * D * CP * 1/300 = 5000 * 2 * 11 * 1/300 = 366.67 rubles.

Transaction transactions:

• Accrued contributions in the amount of 15 thousand rubles: debit 20, credit 69;
• Paid 10 thousand rubles: debit 69, credit 51;
• Penalty for delay was charged in the amount of 366, 67 rubles: debit 91, credit 69;
• The arrears of contributions in the amount of 5 thousand rubles were transferred: debit 69 credit 51;
• Penalty paid: debit 69, credit 51.

Methods for collecting fines and penalties

Organizations can pay penalties voluntarily. For this, a payment order should be sent to the fund indicating the amount of the sanction. The document must contain the correct details, including the corresponding BCC.

If the payer has not paid off the debt on his own, the regulatory authorities have the right to collect the arrears. The procedure can be carried out by public services by the following methods:

• send a collection order to the bank serving the company;
• to order the bailiffs to collect the required amount from the property of the debtor company;
• file a claim in court for the recovery of penalties and insurance premiums by confiscating the assets of the payer, if he is an individual.

However, before any radical measures are taken, the services present the firm with a demand for payment of the debt. The document indicates the period during which the company can independently repay the delay. If the company does not transfer funds, then the regulatory authorities have the right to recover. In this case, penalties can be debited only from the current account opened on the basis of the organization's agreement with the bank.

Often there are situations in which individual entrepreneurs and organizations acting as policyholders do not have time to pay the necessary insurance payment to the state authorities on time, and for this they are charged with penalties.

Since May of this year, the Supreme Council adopted an amendment according to which a person will not be held liable for delay in some situations. However, this issue has several nuances, which are discussed in the article below.

The person is liable for non-compliance with the deadlines, even if the amount of the contribution has been paid, but not in full. Such a punishment by the authorities is introduced due to the fact that the absence of the amount (or its incomplete amount) will cause an understatement of the base.

Incomplete insurance premium is considered if:

• in the final amount of the payment there are no separate ones, which also include allowances to personnel for the quarter;
• when calculating the final amount, incorrect tariffs (lower) were used, as a result of which the final monetary total was calculated incorrectly;
• the absence in the insurance premium of other tax deductions necessary for payment.

How to get a grace period for payment of insurance premiums? Watch the video:

The size

It is worth noting that since the moment when the Tax Services of Russia began to control the activities of enterprises in this area, the punishment for violating the law has increased.

What are additional premiums and how are they deducted? Find out.

Immediately after fixing such a violation, representatives of the tax sphere will demand not only to pay a fee, but also charge a penalty or a penalty for delay. They are formed as follows: a certain percentage is charged from the amount of the unpaid contribution (20%, 40%).

It depends on one factor - the presence of intent when deadlines are not met. If during the proceedings the representatives of the law can prove that the delay was deliberate, then the percentage will be equal to 40.

If this situation happened by a certain accident, then the percentage of the unpaid amount is 20%.

If the report on insurance premiums was submitted for consideration by the Inspectorate of the Federal Tax Service, but the amount itself was not transferred, then a penalty in the form of a penalty is imposed on an individual entrepreneur or organization. They are charged for each day of delay.

The amount is calculated based on the ratio of 1: 300 to the refinancing rate of the Central Bank. Penalties are not applied in such situations.

Cancellation of late fees

Taking into account the complaints of many individual entrepreneurs and representatives of organizations, the issue of imposing fines and penalties for late payment of insurance premiums in May 2018 came to the Supreme Court for consideration.

How can you legally not pay premiums? See on.

The main argument in favor of the illegality of such manipulations was the fact that insurance premiums that must be paid on a monthly basis act as advance payments. But according to the law, the policyholder is obliged to pay all insurance payments for a year.

Violations in the repayment of advances of the insurance premium are not punished by the accrual of interest or penalties. There is no violation of the law in these circumstances, therefore, the policyholders cannot be held liable.

What are Fixed Contributions? The answer in the video:

However, this does not mean that you can not pay insurance premiums at all during the year.

A company or enterprise can be held liable only in one case - if the payment of the insurance premium for a calendar year was delayed.

As a result of the consideration of the case, a decision was made - representatives of the Federal Tax Service banned the charging of fines or contributions to the insured if payments were delayed for a month, quarter, six months or nine months.

What size of the base limit was set for 2019? Find out.

It is supposed to be held liable if the payment of the insurance premium occurred in an incomplete amount, i.e. an understatement of the base was recorded.

According to official data, amendments to abolish penalties for late payment of insurance premiums were adopted on May 15, 2018. From this moment they take effect.

In addition, representatives of the Supreme Court provided policyholders with the opportunity to challenge fines and penalties charged for delays in 2016. Any enterprise or company can do this through the courts.

Conclusion

Thus, the amendments have led to the fact that organizations and individual entrepreneurs since May 2018 are not brought to administrative responsibility for the delay in payment of insurance premiums.

These measures apply only if the delay occurred within one, two or three quarters, or other periods of the year. In cases of non-payment after the expiration of a calendar year, persons are held liable.

Hello! In this article we will tell you what liability awaits those who defaulted on insurance payments.

Today you will learn:

1. Is there any criminal liability for non-payment.
2. How much interest and fines are.
3. Who will be responsible.
4. How insurance premiums are collected.

Procedure for payment of insurance premiums

With the organization, everything is much more complicated. The state has a large number of employees, and finding the culprit among them is not an easy task.

To do this, representatives of government agencies will have to study job descriptions, as well as with employees.

If the reports were not submitted through the negligence of the accountant, respectively, he will be fined. With the participation of the founder in reducing the basis for calculating payments, the responsibility will fall on the owner of the company.

Collecting insurance premiums

The Federal Tax Service and the FSS are empowered to demand the payment of a fee, the amount of a penalty and a fine in a pre-trial manner.

This is possible if the following conditions are met:

• If the debt on insurance premiums exceeded the mark of 1,500 rubles, in the FSS - from 500 rubles, and also if no more than 2 months have passed since the claim was submitted by the insurance fund;
• If the debt on insurance premiums is less than 1,500 rubles, in the FSS - up to 500 rubles, and also if no more than 14 months have passed since the very first claim was made.

At the end of the listed terms, the FTS or the FSS can collect the debt only by filing a claim in court.

Initially, after the discovery of the arrears, the defaulter is sent a request to make a payment (no later than 3 months from the date of detection of non-payment). The document is sent by registered mail through electronic resources or handed over personally to the hands on receipt of receipt.

The law gives the offender 10 days to deposit funds after receiving notice. If payment is not received, then the supervisory authority informs the defaulter about the enforced collection of the amount from.

If there is not enough money in the account of an individual entrepreneur or a company, the debt is paid off as the money arrives at the current account. If this is not possible, then the amount of contributions will be compensated at the expense of the debtor's property.

Non-payment of insurance premiums by individual entrepreneurs entails financial liability in the form of accrued fines and penalties. If an individual entrepreneur does not want to do this, then he needs to be removed from the general registration in the relevant state bodies. However, after long disputes, the state made concessions to entrepreneurs, and the relevant authorities adopted an amendment to the basic law, which states that persons of the following categories are temporarily exempted from paying insurance premiums:

1. Individual entrepreneur who is in the conscription service, caring for a child under 1.5 years old, caring for a disabled child or elderly people over 80 years old.
2. The individual entrepreneur lives abroad due to the fact that the spouse is a representative of the consulate of the Russian Federation. This benefit is provided for a period not exceeding 5 years.

Insurance premium amounts: how much should an individual entrepreneur pay?

The amount of the accrued insurance premiums for individual entrepreneurs directly depends on the minimum wage, which at the moment is 7,500 rubles.

Calculation of payments for individual entrepreneurs:

1. To calculate the amount of insurance payments to the Medfond, the following formula is used: the minimum wage established for a given period is multiplied by 12 and 5.1%.
2. The amount of contributions to the Pension Fund is calculated differently: the minimum wage established for the given period * 12 * 26% (if the annual income does not exceed 300 thousand rubles).
3. If the indicators exceed this threshold, the formula will be modified: minimum wage * 12 * 26% + 1% of the difference in actual income and the minimum value of 300 thousand.

In order to correctly calculate the insurance premium, you need to know the amount of income. Depending on the chosen taxation system, the amount will vary. So for an individual entrepreneur working under a simplified taxation system, the amount of income includes the amount of payments from sales, from non-sales activities.

What are the payment terms for individual entrepreneurs? Insurance payments for the amount of income received less than 300 thousand rubles must be paid by the end of December of the current year.

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Calculation of penalties for non-payment

In the event that the individual entrepreneur has not paid the fixed insurance fees, the relevant authorities will issue an invoice for the payment of penalties and fines. The amount of these amounts directly depends on the volume of unpaid insurance premiums, the period of delay in payment. In case of late payment of the insurance premium, a penalty of 20% of the amount of the unpaid payment may be applied. If the fiscal authorities find out and prove that the failure to pay insurance premiums to the individual entrepreneur was due to malicious intent, then the amount of penalties will be increased to 40%.

In the event that insurance payments have not been paid on time, a penalty will be imposed for each day of delay, starting from the day following the due date for payment under the contract. You should not try to calculate penalties and interest on your own, placing everything on your own righteousness and responsibility. It will be better if the inspector writes out the corresponding payments, indicating the correct details and an explanation of the amounts charged.

In general, interest and fines are not related to each other. A fine is a sanction for those who tried to absolve themselves of responsibility and in any way reduce the amount of insurance premiums. This sanction is paid only after the inspector proves the payer's guilt. Penalty interest is charged in any case if there was a delay in payment.

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Shortcomings and arrears

Can individual entrepreneurs avoid a fine for late payment of insurance premiums? It will be useful for an individual entrepreneur to find out in which cases the identified arrears cannot serve as a reason for sanctions:

1. A separate subdivision is not involved in financial responsibility for the fact that insurance premiums were not paid in full or were completely ignored, since the main payer of contributions is the main organization or office.
2. If the payer followed the written instructions of the relevant state authorities.
3. If there was a virus infection of the computer base, but at the same time the payer submitted an approximate calculation before the errors in payments were discovered by the regulatory authorities or before the individual entrepreneur was notified of the appointment of an on-site inspection.
4. The fine is not imposed on the approximate calculation if it was handed over after the check, but the inspectors did not find any arrears.
5. In the case when insurance premiums were calculated correctly, but for some reason they did not arrive on time to the accounts of the respective funds. For those individual entrepreneurs who managed to transfer funds before the inspector discovers a defect, there are no fines.

In what cases are deficiencies in insurance premiums recovered regardless of the reason for their occurrence? According to the current legislation, the controlling bodies of the Social Insurance Fund and the Pension Fund of the country have the right to collect penalties and fines for non-payment of fixed insurance premiums to individual entrepreneurs:

1. Within 2 months after the end of the payment period, if the amount owed to the Pension Fund is about 1,500 rubles, and to the social insurance fund - 500 rubles.
2. Within one year after the end of the payment period, if the amount of contributions to the Pension Fund is less than 1,500 rubles, and to the Social Insurance Fund - 500 rubles.

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Payment of additional accruals of insurance premiums for reporting

Recently, state bodies have introduced a new measure of penalties, which are not directly related to the timing of payment of fixed payments, but at the same time significantly affect their size. In the event that the individual entrepreneur does not submit a tax return within the established time frame, the inspectors will not have the data to transfer them to the Pension Fund. In order for the amount of insurance premiums to be calculated correctly, the inspector must accurately determine the percentage of income that exceeds the established minimum of 300 thousand rubles. If the tax return is not submitted, there will be no data on actual income.

If the fund does not have reliable data on the income of the individual entrepreneur, it calculates the amounts based on the maximum amounts established by law.

A declaration that is not submitted in time will cost not only accrued penalties and fines for non-payment of insurance premiums by individual entrepreneurs, but also impressive additional charges. The supervisory authorities decide on penalties only after an on-site inspection.

If the individual entrepreneur refuses to pay these amounts on a voluntary basis, the regulatory authorities have the legal right to enforce them from the entrepreneur's current accounts. In order for this procedure to occur, after the check has been carried out, a notification of payment is given to the individual entrepreneur. The document must indicate:

• the date of debt repayment;
• the exact amount to be paid;
• compulsory measures that will be applied to the individual entrepreneur if he refuses to voluntarily pay the debt.