Kbk to pay insurance premiums for compulsory social insurance. Penalty calculator for taxes and insurance premiums Formula for calculating penalties at the refinancing rate

To calculate interest online, you need to follow a few simple steps:

  1. Select the tax/contribution for which interest is to be calculated;
  2. Indicate the date established by law for the payment of the tax/contribution. Alternatively, you can enter a period for which the tax/contribution is paid with a delay, then the "Date" field will be filled in automatically. An exception is the case when a tax agent needs to calculate personal income tax penalties on employees' salaries. In this situation, the date must be specified independently, since personal income tax on such amounts is paid no later than the first business day following the day the salary is actually paid (clause 6 of article 226 of the Tax Code of the Russian Federation), and this day is set by each employer independently, taking into account the requirements Labor Code(Article 136 of the Labor Code of the Russian Federation);
  3. Indicate the date of the actual transfer of the tax / contribution;
  4. Reflect the amount of tax / contribution, in connection with the delay in payment of which it is necessary to calculate penalties.

As a result of these simple manipulations, you will receive a calculation certificate, which will indicate the amount of the penalty and directly calculate their detailed calculation.

Penalty calculation (online calculator): calculation formula

By general rule, the amount of penalties is calculated according to the following formula:

You will learn about the size of the refinancing rate from.

However, since October 1, 2017, the procedure for calculating penalties paid to the IFTS for organizations has changed (clause 4, article 75 of the Tax Code of the Russian Federation (as amended, effective from 01.10.2017)).

Calculation of penalties in the IFTS from 01.10.2017

For debts that arose from 10/01/2017, the amount of penalties depends on the period of delay.
Option 1. The delay in payment of tax / contribution to the IFTS was up to 30 calendar days (inclusive).
In this case, the penalties are calculated according to the above formula.
Option 2. The delay in payment of tax / contribution to the IFTS was 31 calendar days or more.
Penalties for calendar days of delay from 1 to 30 inclusive are calculated as follows:

And penalties for calendar days of delay starting from the 31st day are calculated according to the formula:

To get the total amount of penalties, you need to add the two resulting values.

Calculation of penalties at the refinancing rate (online calculator): how the number of days of delay is calculated

It is important to know that the period of delay for the purposes of calculating penalties for taxes and insurance premiums paid to the Federal Tax Service Inspectorate (contributions for the OPS, for compulsory medical insurance and for VNiM) is considered somewhat different than the period of delay for the purposes of calculating penalties for contributions "for injuries" and contributions on OPS, on compulsory medical insurance and on VNiM, when they were still paid to the Funds.

So, interest on taxes / contributions to the IFTS are considered for the period starting from the day following the established day of payment of the tax / contribution. And the end date for the calculation of penalties depends on the date of occurrence of the arrears (Federal Law of November 27, 2018 N 424-FZ, Letter of the Ministry of Finance of January 17, 2019 No. 03-02-07 / 1/1861):

  • if the arrears occurred before December 27, 2018 inclusive, then the day of its repayment is not taken into account in the total number of days of delay, i.e. penalties will be accrued until the day preceding the actual payment of the tax/contribution. For example, an organization delayed the payment of personal income tax on vacation pay and benefits for November 2018, transferring tax on 12/27/2018 instead of 11/30/2018. Accordingly, the penalties will “run in” in 26 days (from 12/01/2018 to 12/26/2018 inclusive);
  • if the arrears arose starting from 12/28/2018, then the day of repayment of the arrears is taken into account in the total number of days of delay. Let's say that the organization of personal income tax from vacation pay and benefits for January transferred not 01/31/2019, but 02/04/2019. This means that penalties will be accrued for 4 days (from 02/01/2019 to 02/04/2019).

As for penalties on contributions “for injuries”, as well as other insurance premiums paid to the Funds until 2017, they are always considered for the period starting from the day following the established day of payment of the contribution, until the day of payment of the contribution, inclusive (clause 3 Article 26.11 of Federal Law No. 125-FZ of 24.07.1998, part 3 of Article 25 of Federal Law No. 212-FZ of 24.07.2009 (as amended, effective until 01.01.2017)). For example, a company was supposed to pay “injury” contributions for November 2019 no later than December 16, 2019 (December 15 - Sunday), but did so only on December 27, 2019. Therefore, penalties will be accrued for 11 days (from 12/17/2019 to 12/27/2019 inclusive).

When can you avoid paying interest?

There are situations when the payer, even if the tax/contribution is late, will not have to pay penalties. Let's take a look at some of them.

Firstly, this is possible if the payer has a arrears as a result of the fact that, when calculating taxes / contributions, he was guided by written explanations from the regulatory authorities (clause 8 of article 75 of the Tax Code of the Russian Federation, 212-FZ (as amended, valid until 01.01 .2017)).

CBC for the payment of fines

The CCC for the transfer of penalties for a specific tax/contribution differs from the CCC for paying the tax/contribution itself directly. What is the difference, we told in.

Insurance premiums at an additional rate for insured persons employed in the types of work specified in clause 1, part 1, art. 30 of the federal law of December 28, 2013 n 400-fz (list 1)

Penalties, penalties and interest on insurance premiums for additional tariff (list 1), starting from January 1, 2017

Insurance premiums at an additional rate for insured persons employed in the types of work specified in paragraph 2 - 18 hours 1 of Art. 30 of the federal law of December 28, 2013 No. 400-fz (list 2)

At a tariff that does not depend on the results of a special assessment of working conditions (class of working conditions)

At a tariff depending on the results of a special assessment of working conditions (class of working conditions)

Penalties, fines and interest on insurance premiums for additional tariff (list 2), starting from January 1, 2017

Insurance premiums for compulsory pension insurance in a fixed amount (for individual entrepreneurs)

Contributions for settlement periods (including those calculated from the amount of excess income), starting from January 1, 2017

Supplemental Security Contributions for Aircrew Members and Coal Mining Workers

Contributions of organizations using the labor of members of flight crews of civil aviation aircraft to pay additional payments to pensions

Contributions paid by organizations of the coal industry for the payment of additional payments to pensions

Insurance premiums for compulsory health insurance of the working population

Contributions for billing periods starting from January 1, 2017

Insurance premiums for compulsory health insurance in a fixed amount (for individual entrepreneurs)

Contributions for billing periods starting from January 1, 2017

Insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood

Contributions for billing periods starting from January 1, 2017

Insurance premiums for compulsory social insurance against accidents at work and occupational diseases

In case of violation of the deadline for paying insurance premiums to the FIU, the payer of these premiums will be charged penalties (Article 25 of the Federal Law of July 24, 2009 No. 212-FZ).

Penalties for late contributions to the Pension Fund: for which days are charged

Penalties in the Pension Fund are accrued for each day of delay, starting from the day following the day set for the transfer of contributions, until the day they are paid (inclusive).

How to calculate insurance premiums

The calculation of penalties in the FIU is carried out according to the following formula (parts 3, 5, 6 of article 25 of the Federal Law of July 24, 2009 No. 212-FZ):

Penalties for late payment of contributions to the Pension Fund: KBC

When transferring penalties to the Pension Fund of the Russian Federation to the budget, in the payment order you need to indicate the CCC, which is different from the one you indicate when paying the amount of insurance premiums itself.

In field 104 of the payment, you must specify - 39210202010062100160.

Sample payment order for the payment of interest in Pension Fund you will find in .

When you do not have to pay interest to the FIU

If the arrears in insurance premiums were formed as a result of the fact that the payer was guided by the explanations of the regulatory authorities, which were given personally to him or were intended for an indefinite circle of persons, then no penalties are charged in this case (part 9 of article 25 of the Federal Law of 07/24/2009 No. 212-FZ).

Also, penalties will not be accrued if the payer was unable to pay insurance premiums on time due to the fact that, by a court decision, his bank accounts were blocked or property was seized (

Penalty on insurance fees (contributions) - a sanction that is applied by the regulatory authority if the payer (insured) fails to fulfill its obligations to pay fees on time. In other words, this is a specific amount of money that the payer will have to pay additionally if he transferred the due fees in more than late dates than prescribed by law. The controlling body here is the Federal Tax Service, and the FSS for injury fees.

As is customary, a penalty is charged on the amount that the insured did not pay on time, as a percentage for each overdue day. Such sanctions cover not only the violation of the established deadlines for payment, but also the partial payment of obligatory insurance fees. The payer can pay the penalty together with the amount of fees or separately, after fully paying off the contributions.

As you know, since 2017, the administration of obligatory contributions has been transferred to the introduction of the Federal Tax Service of the Russian Federation. In this regard, there have been a number of changes in terms of their payment, as well as the application of sanctions. This, in turn, is reflected in the new chapter. 34 of the Tax Code of the Russian Federation. Currently, the fine itself is charged in accordance with the regulations of the following legislative acts:

  1. Tax Code of the Russian Federation, paragraph 4 and paragraph 7 of Art. 75 - determines the percentage for which a penalty is charged from filits, individual entrepreneurs and legal entities. Applies to all charges other than injury contributions.
  2. Federal Law of the Russian Federation No. 125 “On social insurance ...” dated July 24, 1998, art. November 26 - regulates the collection of fees for injuries (interest rate, procedure for accrual and payment).

The obligations of the payer to pay the fees are recognized as fulfilled at the time the “payment” is submitted to the bank, if at the same time there are sufficient funds on his account to make the payment.

In case of violation of the deadlines, a fine is charged under Art. 75 of the Tax Code of the Russian Federation. Penalty is not charged for the day when there is no delay in payment. More details - in the letter of the Federal Tax Service of the Russian Federation No. ZN-3-22 / [email protected] dated 06.12.2020.

Active State Councilor of the Russian Federation, 2nd class N. S. Zavilova.

The changes that have taken place in the legislation also apply to CCC fees, penalties - since 2017 they have changed and now begin with the numbers “182”, and not “392”, as before. In connection with the new circumstances that have arisen, the payment order, when paying fees and penalties, is also filled in differently, taking into account the innovations that have occurred.

Payment order: basic rules for filling out the form

In 2020, payers must use the form of a payment document (“payment”) approved by the Regulation of the Central Bank of the Russian Federation No. 383-P dated 06/19/2012 (see Appendix 2).

Appendix 3 of this Regulation of the Central Bank of the Russian Federation contains the values ​​of the applied codes. Directly the form form for paying the penalty fee is filled in by the payer according to the rules indicated in the Order of the Ministry of Finance of the Russian Federation No. 107n dated November 12, 2013 (as amended on April 5, 2017). In fact, it does not have significant differences from the usual "payment", which is issued when paying fees to the budget, with the exception of certain nuances.

Payment order field

Name

What to pay attention to(to pay penalties for all charges, except for injuries)

Important! Each collection has its own BCC for penalties

OPS: 182 1 02 02010 06 2110 160;

OMS: 182 1 02 02101 08 2013 160;

VNIM:182 1 02 02090 07 2110 160.

Reason for payment

The list of codes used is given in the Order of the Ministry of Finance of the Russian Federation No. 107n.

Encoding options when filling out the form:

self-payment ("ZD");

at the request of the Federal Tax Service (“TR”);

On the basis of the act of verification ("AP")

Taxable period

The period is determined depending on the previous field - the base, namely:

For codes "ZD" and "AP" - write down "0";

· for payment on demand, write down the period noted in this requirement;

when paying interest for a certain period, indicate this payment period

When issuing a "payment" to pay off penalties for fees for injuries in the fields "106", "107". "108", "109" put down zeros. If the basis for payment is the corresponding document from the FSS, then its details must be entered in the field "Purpose of payment". The BCC for interest on contributions for injuries has not changed: 393 1 02 02050 07 2100 160.

The amount of the penalty for late payments on obligatory fees

So, the penalty is charged at the key interest rate (in force during the period of non-payment) of the Central Bank of the Russian Federation for each overdue day (i.e., the day of non-payment). The key rate for 2020 remains unchanged to this month - 7.50% per annum. For individual entrepreneurs, legal entities, when calculating a penalty fee, depending on the number of overdue days, its application may be different.

Penalty fees for injuries are calculated invariably as 1/300 of the Central Bank rate on the unpaid amount, and so on for each day of delay. The terms of non-payment and the category of the payer do not affect anything here.

Important! General formula for calculation: the amount of unpaid fees * the number of days of non-payment * 1/300 of the rate of the Central Bank of the Russian Federation (or 1/150 of the rate of the Central Bank).

To calculate the interest on contributions for injuries, the period is taken from the first day of non-payment and up to the day of payment of the fees, inclusive. As for the remaining fees, for the purposes of calculation, the period from the first day of non-payment to the day preceding the insurance payment is taken into account.

The accounting department displays the penalty on the day of calculation (or the day when the decision of the supervisory authority took effect) using the following entries: DT 99 KT 69 - accrual, and also DT 69 KT 51 - its payment. Reason - Instruction approved by order of the Ministry of Finance of the Russian Federation No. 94n dated 10/31/2000.

Example 1. Determination of the period for calculating the penalty for the fees of the OPS and for injuries

Situation one. The organization had to pay the contributions to the OPS before 10/31/2020, and in fact the money was transferred on 11/06/2020. The total delay was 5 days (from 11/01/2020 to November 5 inclusive).

Situation two. The organization paid contributions for injuries not on 10/15/2020 (as expected), but later on 10/19/2020. Here you should take into account the first day of non-payment (10/16/2020) and the actual day the payment was made (10/19/2020). Thus, the delay period was 4 days (October 16 - 19).

Calculation of penalties for contributions to the OPS and the FSS

So, in order to calculate the penalty for unpaid contributions of the OPS, CHI, VNiM, you need to adhere to the general calculation scheme, according to which the payer should:

  1. Set the period for which the penalty will be calculated (see example 1). For all contributions other than injury fees, it begins on the first day of delay and ends on the day preceding the day the fees are paid.
  2. Find out the key interest rate of the Central Bank of the Russian Federation. The refinancing rate (it is also the key one) can change, for 2020 it is 7.50%.
  3. Determine the formula for calculating overdue days. As is customary, if the number of days of delay is up to 30, then the indicator 1/300 of the key rate is substituted into the standard calculation formula. When the delay exceeds 30 days, then the penalty, starting from 31 days, is charged at 1/150 of the key rate of the Central Bank, respectively, this indicator is substituted.

The general version of the formula: the amount of fees * the number of days of non-payment * 1/300 of the rate of the Central Bank of the Russian Federation (or 1/150 of the rate of the Central Bank).

If during the period for which the penalty is calculated, the key rate of the Central Bank changes, then this fact is taken into account. Accordingly, when calculating, the necessary effective rates are substituted.

For example, the first 3 days of delay fall during the period of the increased key rate (7.75%), and the remaining 10 days of delay do not fall within the period of the 7.50% rate. Hence, the penalty for 3 days is calculated taking into account the rate of 7.75%, and 10 days - according to the rate of 7.50%.

As a result, the policyholder pays the full amount of insurance fees plus a penalty for overdue days.

Example 2. Calculation of penalties for late payment of obligatory contributions (up to 30 days late)

The organization must pay the OPS fees in the amount of 14,000 rubles. until 10/15/2020. In fact, payment was made later - 11/09/2020. It is necessary to calculate the amount of penalties for the days of delay. For the purposes of the calculation, the following facts should be taken into account.

The period of non-payment (for which a penalty is charged) was: from 10/16/2020 to 11/08/2020, a total of 24 days. When calculating overdue days, the deadline for payment and the day of actual payment of fees are not counted, because. we are talking about the fees of the OPS.

Since the delay in the aggregate was less than 30 days, the calculation is based on 1/300 of the key rate of the Central Bank of the Russian Federation. At the current moment (2020), it is equal to 7.50% per annum. The calculation is made as follows: the amount of fees * the number of days of non-payment * 1/300 of the Central Bank rate.

Thus, the organization paid: obligatory fees for the past reporting month 14,000 rubles. and a penalty for 24 days of delay in the amount of 84 rubles.

When is it possible to avoid the payment of interest in case of delay in insurance payment?

Under some circumstances, it is not necessary to pay the policyholder a penalty in case of delay in the insurance payment. This is evidenced by the norms of the Tax Code of the Russian Federation, Federal Law of the Russian Federation No. 125 of 07/24/1998. Such exceptions, when a penalty is not charged, include, for example, the following situations:

  1. When calculating insurance fees, the insured was guided by the written instructions of the authorized bodies, as a result, an arrears formed (in relation to Article 75 of the Tax Code of the Russian Federation, Article 26.11 of the Federal Law of the Russian Federation No. 125).
  2. The arrears were formed due to an error made by the insured at the time of filling out the payment document. The main condition: the mistake made can be corrected by clarifying the payment (in relation to Article 45 of the Tax Code of the Russian Federation, Article 26.1 of the Federal Law of the Russian Federation No. 125).

To specify the payment, the insured must draw up a free-form application to the address of his INFS with a request to clarify the payment. The text should indicate: the number and address of the IFTS, the applicant's personal data, the details of the "payment", the mistake made, the basis for its clarification (with reference to Art. Tax Code of the Russian Federation). Further, the application is dated, certified by the personal signature of the applicant. A copy of the "payment" is attached to it. Everything together is submitted to the IFTS for consideration.

Common mistakes when calculating penalties

Mistake 1. The opinion that the fine is charged only for weekdays (working) days is incorrect. In fact, interest is charged for each overdue calendar day, i.e. for non-working and weekend days as well.

Error 2. It should be borne in mind that in case of a one-day delay in payment of generally obligatory contributions, no penalty is charged.

Every accountant must know which current CSCs are valid in 2020 for the payment of insurance premiums for insurance against industrial accidents and occupational diseases (they are also called "injury" premiums). In this article, we provide a table with the current CCC, which must be indicated in payment orders for the transfer of contributions to the FSS for injuries in 2020.

Contributions "for injuries" in 2020

In 2020, pension and medical contributions, as well as contributions to compulsory insurance in case of temporary disability and in connection with motherhood, the Federal Tax Service of Russia continues to administer. At the same time, insurance premiums “for injuries” remain under the control of the bodies of the Social Insurance Fund of the Russian Federation.

Accordingly, in payment orders for the transfer of contributions for injuries in 2020, it is necessary to indicate the values ​​\u200b\u200bof the BCC, which attribute the payment to the FSS.

Reporting to the FSS in 2020

In 2020, it is necessary to report on pension, medical and mandatory insurance contributions in case of temporary disability and in connection with motherhood to the tax authorities. And for contributions "for injuries" - to the FSS. Below is the deadline for submitting reports to the FSS in 2020:

4-FSS in electronic form:

  • for the 1st quarter of 2020 - 04/25/2020
  • half year 2020 – 07/25/2020
  • 9 months 2020 - 25.10.2020
  • 2020 - 01/27/2020

4 - FSS on paper

  • for the 1st quarter of 2020 - 04/22/2020
  • half year 2020 – 07/22/2020
  • 9 months 2020 - 21.10.2020
  • 2020 - 01/20/2020

Table of the CCC on contributions "for injuries"

Now, in the table, we summarize the current BCC values ​​\u200b\u200bfor contributions “for injuries”, which must be used by the accountant in order to pay insurance premiums to the FSS and indicated in field 104 of the payment order. These CSCs have not changed in 201. It should be noted that new BCCs for insurance premiums against industrial accidents and occupational diseases have not been approved either.

Since 2017, the FSS authorities have been closely monitoring insurance premiums “for injuries”. The profile Law of July 24, 1998 No. 125-FZ in articles 26.14 - 26.21 describes in detail:

  • how the FSS conduct desk and field inspections;
  • how to document the results of these audits;
  • how to appeal against the actions of employees of the FSS of Russia, etc.
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