Since January 1, 2017, the Social Insurance Fund (FSS) of the Russian Federation has been responsible for administering insurance premiums only for compulsory social insurance against industrial accidents and occupational diseases. Recall that until 2017, the FSS also paid contributions for compulsory social insurance in case of temporary disability and in connection with motherhood. And on which CSC and in what terms are contributions to the FSS paid in 2018?
Insurers pay insurance premiums for "injuries" for a particular month on a monthly basis no later than the 15th day of the next month. If the last day of payment falls on a weekend or non-working holiday, it will be possible to pay contributions on the first business day following such a day (clause 4, article 22 of the Federal Law of July 24, 1998 No. 125-FZ).
The BCC in the FSS 2018 for employees has not changed compared to 2017 and still depends on the type of payment (contributions, penalties or fines):
The BCCs shown in the table will be the same whether the "injury" contributions are paid for periods prior to 2017 or later.
But if the insured in 2018 needs to transfer contributions to VNiM, which were paid to the FSS before 01/01/2017, then it must be remembered that such contributions must now be transferred to the Federal Tax Service. And the BCC for paying contributions will be as follows:
| Contributions to VNiM (paid to the Federal Tax Service) | KBK |
|---|---|
| For periods up to 01/01/2017 | |
| Contributions | 182 1 02 02090 07 1000 160 |
| penalties | 182 1 02 02090 07 2100 160 |
| Fine | 182 1 02 02090 07 3000 160 |
| For periods from 01/01/2017 | |
| Contributions | 182 1 02 02090 07 1010 160 |
| penalties | 182 1 02 02090 07 2110 160 |
| Fine | 182 1 02 02090 07 3010 160 |
The calculation of interest on taxes and contributions is not easy, it depends on the date of occurrence of the arrears, the period of delay and the value of the refinancing rate. Even a small oversight in the calculation of interest on taxes can result in a large fine. To prevent this from happening, use the 2020 tax penalty calculator for calculations.
Please note that the amount of penalties is affected by the date of occurrence of the arrears. If it was formed on December 27, 2018 or earlier, then the amount of penalties is not limited size limit. If debts arose on December 28, 2018 or later, penalties cannot exceed the arrears.
refinancing rates
table .
The calculation of penalties for taxes and contributions to the Federal Tax Service depends on the number of days of delay. In the first 30 days of late interest for each day, count 1/300 of the refinancing rate. From the 31st day, count at 1/150 of the refinancing rate. This procedure has been in force since October 1, 2017 and is valid only for companies. For entrepreneurs, penalties for the entire period of delay will be charged by the tax authorities from 1/300 of the refinancing rate.
If the arrears arose before 10/01/2017, penalties are calculated based on 1/300 of the refinancing rate, regardless of the duration of the delay (letter of the Ministry of Finance dated 11/29/2017 No. 03-07-08 / 79081).
For injury contributions, the old rules apply - the calculation is carried out taking into account 1/300 of the refinancing rate.
If the key rate changed during the delay, then the penalty is calculated for each rate separately. Recall that the refinancing rate for calculating penalties in 2020 is 6 percent. See the table for the value of the rate for earlier periods.
The countdown of the days of delay starts from the day following the last day of payment of the tax or contribution. And they end on the day of actual payment (if this is the calculation of penalties for injury contributions) or on the day that precedes payment (for taxes and contributions to the Federal Tax Service, for which the arrears were formed on December 27, 2018 or earlier). But for tax debts arising from December 28, 2018, penalties are also calculated for the day of payment (Federal Law of November 27, 2018 No. 424-FZ)
The 2020 penalty calculator for taxes and contributions that are transferred to the IFTS contains a formula for calculating (Article 75 of the Tax Code):
1. for debts that are due on October 1, 2017 or later, if the number of days of delay is more than 30 days:
Penalty = (Unpaid amount of tax or contributions with a period of up to 30 calendar days of delay x Number of calendar days of delay x 1/300 of the key rate that was in effect during the period of delay) + (Unpaid amount of tax or contributions with a period of 31 days or more of delay x Number of calendar days delay x 1/150 of the key rate that was in effect during the delay period).
2. for debts that are due on October 1, 2017 or later, if the number of days of delay is up to 30 days inclusive:
Penalty = Unpaid amount of tax or contributions x Number of calendar days of delay x 1/300 of the key rate that was in effect during the period of delay
Our calculator considers penalties for taxes and contributions that must be transferred to the IFTS. Penalties on contributions for injuries are transferred to the fund.
Late payment of taxes or contributions is followed by tax sanctions in the form of penalties. It is important to fill out the payment form correctly, because in case of an error, the amount will be considered not transferred. In this article, we will show you how to complete payment order for payment of interest on insurance premiums in 2020, we will show a sample of filling out a payment order for payment of interest on each contribution.
To transfer the penalty, a unified payment order form is used, approved by the Regulation of the Bank of Russia No. 383-P dated 06/19/2012.
By law, the employee is obliged to compensate the employer for the direct actual damage caused (), if he actually reduced the cash property or worsened its condition. Whether this includes fines and penalties, said the experts of the magazine "Salary".
When transferring a penalty, most of the fields of the payment order are filled in the same way as when transferring the contribution itself. But it is impossible to transfer the contribution and penalties in one payment. Payments for contributions and penalties must be separate.
Therefore, the easiest way is to take a payment for the payment of the corresponding fee and change a few details in it for transferring the penalty:
You can fill out a payment order from a blank form. Next, we will tell you how to fill in each payment details.
At the top of the payment order, indicate its number and date. Here we indicate the type of payment. If the payment order is generated in the remote banking service, for example, a client bank, leave this field empty.
Nearby is the props "status of the payer". We fill it out in the same way as in the payment order for the payment of the contribution, the penalties for which we are going to transfer. Recall the possible statuses of the payer:
Then we write the payment amount twice:
Penalties are paid in rubles and kopecks. If the amount turned out to be in whole rubles, then it can be indicated like this: “199 =”, that is, without kopecks.
Then fill in the details of the payer:
If a payment order is issued in a banking or accounting program, all the details will be automatically entered into the payment order.
The recipient of the payment may be your IFTS or the territorial body of the FSS. If you do not know the payment details, then:
The name of the recipient is filled in as follows:
We fill in the group of details located nearby:
The first difference between the payment for the payment of interest and the payment of the contribution itself is another CCC:
|
Contribution |
CBC for the transfer of penalties |
|---|---|
|
Payers - legal entity |
|
|
Pension insurance, basic rate |
182 1 02 02010 06 2110 160 |
|
Social insurance for disability and maternity |
182 1 02 02090 07 2110 160 |
|
Mandatory health insurance |
182 1 02 02101 08 2013 160 |
|
Pension insurance at an additional rate for employees from list 1 |
182 1 02 02131 06 2100 160 |
|
Pension insurance at an additional rate for employees from list 2 |
182 1 02 02132 06 2100 160 |
|
Contributions for injuries |
393 1 02 02050 07 2100 160 |
|
Payers - entrepreneurs |
|
|
Pension insurance |
182 1 02 02140 06 2110 160 |
|
Health insurance |
182 1 02 02103 08 2013 160 |
Then the requisite "Basis of payment" is located, it is also filled out differently than in the payment order for the payment of the fee. Here we indicate one of the letter combinations:
The next field is taxable period for which payment is being made. If you transfer penalties on demand or an act of verification, then these documents indicate the period for which you need to pay penalties. If the payment is made voluntarily, that is, the code “ZD” is indicated in the previous field, then we put zero in the “tax period” field.
We also indicate zero if the tax period cannot be determined. For example, when several penalties accrued for different tax periods are transferred in one amount.
Then we indicate the number and date of the requirement or act of verification for which we make payment. If the penalty is transferred to voluntary, and there is no requirement or act, then we put zeros in these fields.
Finally, fill in the purpose of the payment. We write that we are listing penalties, indicating by what insurance premium we pay penalties, and the details of the basis document, if any.
Interest on contributions can be paid not only by the insured, but also by a third party. This opportunity came up in 2016. Taxes, contributions or interest on them can, for example, be paid by the founder, head of the company or any other natural person.
Fill out the payment order taking into account the following features:
The rest of the details are filled in the same way as in a regular payment.
Errors may be made when generating a payment order. Three of them are critical, since with them the penalty will be considered unpaid:
The remaining errors are non-critical, they can be corrected by writing a letter to clarify the payment.
We told how to fill in all the details of the payment order for the transfer of interest on insurance premiums. Now we give examples of filling. You can download all samples.
Penalties on contributions to the FIU are transferred to the payment details of our tax office:
Since 2017, contributions to the FFOMS have been administered by the Federal Tax Service, so we also transfer penalties for medical contributions to the account of our IFTS:
In the IFTS we transfer only contributions to the FSS in case of temporary disability and maternity:
Injury contributions are still administered by the FSS, so we pay interest on these contributions to the territorial department of social insurance:
To calculate interest online, you need to follow a few simple steps:
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.
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)).
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 obtain total amount penalties, you need to add the two resulting values.
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):
As for the interest on premiums “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, up to 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).
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)).
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.
