Fine for late submission of reports to the Pension Fund in 2020

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17 October 2020 12:19

We remind policyholders of the bank details for paying financial sanctions in accordance with the provisions of Article 17 of the Federal Law of 01.04.1996 No. 27-FZ “On individual (personalized) accounting in the compulsory pension insurance system”:

KBK 392 1 1600 140.

Payers registered in Moscow indicate the following recipient details:

TIN 7703363868, checkpoint 770301001,

recipient of the Federal Financial Commission for Moscow (for the State Branch of the Pension Fund of the Russian Federation for Moscow and the Moscow region),

beneficiary bank of the State Bank of Russia for the Central Federal District,

Payers registered in the Moscow region indicate the following recipient details:

TIN 7703363868, checkpoint 770301001,

recipient of the Federal Financial Control Commission for the Moscow region (for the State Branch of the Pension Fund of the Russian Federation for the city of Moscow and the Moscow region),

Who should report

All insurers, that is, legal entities and entrepreneurs with employees, are required to submit calculations for insurance premiums, as well as SZV-M and SZV-STAZH. In this case, the DAM must be submitted even if the company did not conduct business during the reporting period and no payments were made to individuals.

You can submit the RSV in electronic or paper form. If the company has more than 25 employees, the form is sent electronically; if there are fewer than 25 employees, the report can be prepared on paper.

How will the Pension Fund collect fines under the new rules?

The procedure for punishing employers will not change - for violations they will still fine and issue demands. It’s just that the amount with which the Pension Fund will accept a claim must now be no less than 3,000 rubles. This means that for 1,000 rubles. won't go to court. But the punishment will not disappear, but will “hang” on the company until it violates something else. When the fund accumulates 3 thousand rubles, it will immediately file a claim.

Example

The company was late in sending the SZV-M and received a fine of 1.5 thousand. This amount is not enough to recover it in court. The Pension Fund is waiting. The next quarter, the accountant provided incorrect information and was fined another 500 rubles. To file a claim, you only need to save 1,000 rubles. After a couple of months, the company again forgets about the report and receives a penalty of 1.5 thousand. The total fine is 3,500 rubles. Now the fund can go to court; it has 6 months to prepare a claim.

The statute of limitations for collection is 3 years. During these years (from the date of the first punishment), the pension fund will accumulate fines of enterprises to the required amount. And if during this time the company does not violate anything else, then the Pension Fund of Russia will still demand recovery, but will first wait 36 ​​months in case something else appears or the director pays off the debt himself. Simply put, this 1,000 rubles. you will still have to pay, not now in 3 years.

For reports not submitted on time

According to Article 119 of the Tax Code of the Russian Federation, the penalty for failure to submit RSV 1 is 5% of the amount of contributions not paid on time, payable on the basis of a calculation for each full or partial month of delay. There is an upper limit limiting the amount of sanctions - 30% of the specified amount. The lower limit is 1000 rubles. If all contributions were transferred on time, the violator will get off with a fine of 1,000 rubles. In addition, according to Article 15.5 of the Code of Administrative Offenses of the Russian Federation, a fine of 300 to 500 rubles is provided for officials.

What kind of reporting is submitted for social contributions?

Calculation of insurance premiums (DAM) is mandatory reporting by payers.
Insurance premiums are paid for compulsory pension, medical, social insurance and insurance against industrial accidents. Currently, the payment of insurance premiums is controlled by the Federal Tax Service. Previously, these functions were performed by off-budget funds: the Pension Fund and the Social Insurance Fund. In case of failure to submit reports, a fine for failure to submit the RSV-1 was paid to the Pension Fund. In connection with the transfer of mandatory payments for social insurance, the payer has an obligation to provide the following reports:

Each regulatory body checks the accuracy of its reporting. For violations, a company is subject to a fine for failure to submit reports to the Pension Fund, the Federal Tax Service or the Social Insurance Fund, depending on the report.

For errors in calculations and personal data

If the company has made the calculations correctly, but is in no hurry to make deductions, penalties are provided for this case. If the insurer grossly violated the calculations, namely, underestimated the calculation base, then, according to Article 120 of the Tax Code of the Russian Federation, a financial penalty is provided in the amount of 20% of the amount of unpaid deductions, but not less than 40,000 rubles.

Read more LLC is on the general taxation system

If the report contains inaccurate personal data of employees, such reporting is considered not provided. Therefore, you should especially carefully fill out the fields Full Name, SNILS and Taxpayer Identification Number.

Please note that it is possible to avoid penalties. After all, after receiving the report, tax officials conduct an audit. If any errors are identified during it, the policyholder is sent a corresponding notification. If the report was submitted electronically, the violator is given 5 days from the date of receipt of the notification to correct the errors. If the document was submitted on paper, then 10 days are allotted from the date of sending the notification.

Prosecution

Prosecution and fines from the Pension Fund of the Russian Federation for entrepreneurs may occur in case of failure to fulfill the following obligations:

• Registration as a business unit;
• Timely provision of calculations for insurance premiums in the form RSV-1;
• Providing data after each legally established reporting period.

Responsibility for registration

According to Article 27 of Federal Law No. 167 of July 24, 2009, registration with the Pension Fund as an employer is carried out within 3 days from the receipt of a certificate of education of a business entity.

At the same time, legal entities do not have to take any actions on their own - since 2004, this function has been performed for them by the tax office where registration was carried out.

Responsibility for the violation may be borne either by those legal entities. persons whose registration took place before the specified period, or individual entrepreneurs who must independently register with the Pension Fund.

A fine for late registration is assessed in the amount of 5 thousand rubles if a period not exceeding 90 days has passed from the date of mandatory registration. If the missed period is longer, the amount of the penalty increases and will be 10 thousand rubles.

Responsibility for late submission of a report

Read: What the labor inspectorate fines for according to the law
The obligation to pay fines primarily threatens those taxpayers who have not submitted reports on the RSV-1 form in a timely manner. Employees of the Pension Fund may impose a fine on the taxpayer in the amount of 5% of the amount that was accrued for the accounting quarter in which reporting was delayed. When calculating the amount, the minimum acceptable threshold of 1000 rubles is taken into account. In this case, even if the report was zero (it did not contain data regarding the amount of funds that had to be transferred due to the absence of employees), then a fine will still have to be paid. At the same time, a maximum threshold for possible fines has been established - their value should not exceed 30% of the amount of the expected contribution.

An additional measure is the imposition of a fine on those entities that did not submit reports electronically, if the number of employed people is more than 25 people - the fine will be 200 rubles.

If the RSV-2 report is not submitted on time, the head of the peasant (farm) enterprise also faces prosecution and payment of a fine. In this case, the difference will be expressed in the fact that DAM-2 is provided annually, therefore the fine can only be accrued for the 4th quarter of the previous period.

Presence of errors in the provided DAM report

In the process of filling out various reporting forms, errors may be made due to the following factors:

• Error in calculations. Most often, it arises due to the human factor, when information processing and calculations are done manually - this is more typical for small businesses, since accounting and reporting of large enterprises is carried out using special programs and errors are practically eliminated;
• Error while filling out the report. That is, the calculation was made correctly, but during the registration process the data was distorted;
• Reflection of incomplete information - intentionally or due to inattention (negligence) of responsible persons;
• Intentional misrepresentation of information is a deliberately false provision of data in order to hide any data regarding the enterprise.

Regardless of the reason for the errors, the fine will be determined in the amount of 5% of the amount of contributions accrued for the quarter in which the error was made.
At the same time, for each insured person whose information is distorted, incomplete or missing, the fine will be 500 rubles. Read: Responsibility of the chief accountant in 2020
Responsibility for complete or partial violation of the deadlines for the transfer of funds, which are controlled by the tax service, is 20% of the amount that was not credited to the account. If it is proven that the law was violated intentionally, the fine will be 40% of the mandatory contribution.

It is worth noting that the most effective way to avoid liability and the need to transfer fines is to timely reconcile with the Pension Fund for those funds that have already been accrued and are only subject to transfer.

So, if the established norms of the law regarding registration with the Pension Fund are violated, the delay in submitting mandatory reports and making errors in them becomes the reason for prosecution. Legal entities and individuals for whom a violation is recorded will have to pay a fine amount depending on the type of violation and the amount of the transfer that was reported or was not paid on time.

What does the Pension Fund fine for?

In addition to penalties from the Federal Tax Service for delays and errors, there is a fine for late submission of reports to the Pension Fund: we are talking about reports such as SZV-M and SZV-STAZH. The fine for SZV-STAZH is 500 rubles for each insured person. Errors in the document or the entry of not all employees will also cost 500 rubles for each employee. Providing a document in paper form instead of an electronic one will cost 1,000 rubles.

As for SZV-M, the fine for late submission of a report to the Pension Fund is 500 rubles for each employee. The fine for failure to submit a report to the Pension Fund is also 500 rubles for each employee. Failure to provide information about the insured person or submission of false information is punishable by the same amount. This is stated in Article 17 of Federal Law 04/01/1996 No. 27-FZ.

Payment fine svm sample saratov

Moscow and the Moscow region Monetary penalties (fines) for violation of the legislation of the Russian Federation on state extra-budgetary funds and on specific types of compulsory social insurance, budget legislation (regarding the budget of the Pension Fund of the Russian Federation) Municipalities of the Moscow region Chekhov municipal district Chekhov city using the proposed above forms. December 31st of this year (understand how to keep accounting records in 72 hours) > 8000 books purchased The issue of the status number of who pays the insurance premium remained unresolved for a long time. The IRS argued that the only correct option for completing field 101 for an employer making contributions for employees is status “14.”

Payment Order for Payment of the Fine for Svm in 2020

In connection with the transfer of control over the funds of insurance funds, except for contributions for injuries, to the Federal Tax Service from October 2, 2020, a specialist needs to pay attention to changes in payment codes for insurance premiums administered by the tax office.

When the dismissal of an employee is related to retirement, the company is obliged to submit an SZV-STAGE for it to the Pension Fund of the Russian Federation no later than three calendar days from the date of receipt of the person’s application. In addition, he needs to be given a copy of the completed form in hand on the day of dismissal (Article 11 of Law No. 27-FZ).

We recommend that you check the completed form (redblock - https://www.buhsoft.ru/testirovanie-otchetnosti) for errors and report in advance. The optimal time is mid-February. In this case, the company has enough time to resend the SZV-STAZH.

Fine for late submission of SZV-STAZH to the Pension Fund of Russia

The Pension Fund often sets personal deadlines for submitting the report. The Foundation does this in order to reduce the load on reception centers. If there are a large number of reports received, technical failures may occur. Sending SZV-STAZH in the last days carries the risk of its untimely receipt by the Fund. It's safer to report in advance. But firms have the right to ignore the recommended deadlines. There are no penalties for this.

The number and date of the request are indicated in fields 108-109 of the payment order; if there is no request, zeros are entered in the fields. In field 107 “Tax period indicator” the payment deadline specified in the request is entered.

How to pay a fine

If you still cannot avoid financial punishment, it is recommended to pay the due amount as soon as possible. When transferring funds, different BCCs are indicated depending on the type of insurance premiums:

• 182 1 0210 160 - to OPS;
• 182 1 0210 160 - to VNiM;
• 182 1 0213 160 - for compulsory medical insurance.

The amount of the fine is broken down according to the interest rates of each specific contribution. For example, if a violator does not submit a report on time, but makes all deductions on time, he is charged with sanctions in the amount of 1,000 rubles. This amount is broken down into individual types of insurance:

In total, these contributions amount to 30%, therefore, the calculation is made according to the following scheme:

OPS = (22% / 30%) × 1000 rub. = 733.33 rub.;

Compulsory medical insurance = (5.1% / 30%) × 1000 rub. = 170 rub.;

VNiM = (2.9% / 30%) × 1000 rub. = 96.67 rub.

To fill out a payment order and pay the Pension Fund fine for late submission of the report, you need to use KBK 392 1 1600 140.

Fines from the Pension Fund of Russia, like fines from the Social Insurance Fund, most often occur for errors in submitted calculations and late submission of them. But funds have other reasons to charge additional fines and penalties on insurance premiums. In this article we will take a detailed look at what fines and for what violations can be applied to companies by the Pension Fund of the Russian Federation and the Social Insurance Fund.

Read more Fssp35 database of enforcement proceedings

Responsibility for failure to submit the RSV

After the transfer of administration of insurance premiums to the tax authorities, liability for violations in this area is regulated by tax legislation. The fine for failure to provide DAM is established by Article 119 of the Tax Code of the Russian Federation. It provides for the imposition of penalties on the offending company in the amount of 5% of the unpaid amount of social contributions calculated for payment in the overdue report. If the company paid everything on time, but submitted the DAM to the Federal Tax Service late, then it will have to pay the minimum fine for late submission of the DAM - 1000 rubles. (clause 2 of article 119 of the Tax Code of the Russian Federation).

In addition, if the payer is required to provide a report electronically, but submitted it on paper, then he will be fined 200 rubles. (Article 119.1 of the Tax Code of the Russian Federation). In 2020, the threshold at which an organization has the right to submit a report has been reduced to 10 people. All enterprises with a larger number of employees are required to submit reports electronically.

An example of how to calculate the fine for failure to submit the DAM in 2020

LLC "Company" with 30 employees provided the DAM for 2020 on 02/10/2020. The report was sent by mail in paper form. The amount payable for December was 300,000 rubles. and was transferred on the same day, that is, also late. Since the organization did not pay contributions on time and was late with the report, the fine will be 5% of the unpaid amount of social contributions. In addition, the organization is required to report electronically. For violating the delivery procedure, another fine in the amount of 200 rubles was applied to her.

The fine for RSV will be:

300,000 × 5% + 200 rub. = 15,200 rub.

Late payments

The fine for late submission of the Social Insurance Fund and the Pension Fund of the Russian Federation is charged at a single “tariff” - 5% of the amount of contributions accrued for payment for the last three months of the reporting (settlement) period for each full or partial month of delay. But no more than 30 percent of the specified amount and no less than 1000 rubles. (Part 1 of Article 46 of the Federal Law of July 24, 2009 No. 212-FZ). In addition, the head of the organization (another employee responsible for submitting reports) will be fined from 300 to 500 rubles for being late. for each unsubmitted payment (Part 2 of Article 15.33 of the Code of Administrative Offenses of the Russian Federation).

Penalty for failure to submit a zero calculation of contributions

Source: Glavbukh magazine

Russian companies are recognized as payers of insurance premiums (subparagraph “a”, paragraph 1, part 1, article 5 of the Federal Law of July 24, 2009 No. 212-FZ). This means that they must fulfill the duties of payers. One of them is to submit calculations of accrued and paid insurance premiums to extra-budgetary funds at the place of your registration (clause 3, part 2, article 28 of Law No. 212-FZ).

Companies must submit Form-4 of the Social Insurance Fund to their social insurance department and to the Pension Fund of the Russian Federation - calculation of RSV-1 of the Pension Fund. Form-4 FSS and the procedure for filling it out were approved by order of the FSS of Russia dated February 26, 2020 No. 59. The calculation of RSV-1 by the Pension Fund of the Russian Federation is submitted according to the form approved by the resolution of the Board of the Pension Fund of January 16, 2014 No. 2p. The same resolution also approved the procedure for filling it out.

Procedure for submitting reports to funds

The billing period for insurance premiums is a calendar year (Part 1, Article 10 of Law No. 212-FZ). Reporting periods – first quarter, half year, 9 months of the calendar year, calendar year (Part 2 of Art.

10 of Law No. 212-FZ). There are special rules for companies created during the year. For them, the first billing period is from the date of creation until the end of the current calendar year (Part 3 of Art.

10 of Law No. 212-FZ).

Special rules are also established for organizations liquidated or reorganized before the end of the calendar year. The last billing period for them is from the beginning of the year until the day the liquidation or reorganization is completed (Part 4, Article 10 of Law No. 212-FZ).

It is possible that the organization was created during the year and was liquidated or reorganized before its end. For it, the calculation period will be from the day of creation to the day of completion of liquidation or reorganization (Part 5, Article 10 of Law No. 212-FZ).

But please note: the listed rules do not apply to organizations from which one or more organizations are separated or joined (Part 6, Article 10 of Law No. 212-FZ).

The deadlines for submitting reports are:

• Form-4 FSS - no later than the 20th day of the month following the reporting period, - on paper no later than the 25th day of the month following the reporting period, - electronic form (clause 2, part 9, article 15 of Law No. 212-FZ, paragraph 1 of Article 24 of the Law of July 24, 1998 No. 125-FZ);
• calculation of RSV-1 by the Pension Fund of Russia - no later than the 15th day of the second calendar month following the reporting period - on paper; no later than the 20th day of the second calendar month following the reporting period - in electronic form (Clause 1, Part 9, Article 15, Part 7, Article 4 of Law No. 212-FZ).)

Sanctions for late submission of reports

If the reporting is not submitted or submitted after the established deadline, the company faces liability established by Part 1 of Article 46 of Law No. 212-FZ.

This is a fine in the amount of 5 percent of the amount of insurance premiums accrued for payment for the last three months of the reporting (calculation) period, for each full or partial month from the day established for its submission.

However, the amount of the fine cannot exceed 30 percent of the specified amount and cannot be less than 1,000 rubles.

If the PFR RSV-1 calculation contains indicators with the amount of contributions payable, the inspectors take the amount of contributions for the last three months of the reporting period. That is, the amount indicated on line 114 “Total payable for the last 3 months” of section 1 of the calculation.

Thus, according to the calculation, insurance premiums were payable in the amount of 535,965 rubles. (calculation page 114). The delay was more than six months. The amount of the fine of the specified amount in the amount of 30 percent is equal to 160,789.50 rubles. This is exactly how much the Pension Fund collected from the organization (Resolution of the Federal Antimonopoly Service of the Far Eastern District dated April 30, 2014 No. F03-6790/2013).

A calculation with zero indicators, in essence, informs the fund that there are no taxable payments and rewards in favor of individuals and, therefore, that there are no accrued and paid insurance premiums. At the same time, Law No. 212-FZ does not provide for an exemption from the obligation to submit a calculation to the funds if the company does not operate.

Thus, the fine for failure to submit a zero calculation for contributions is 1000 rubles. This conclusion was reached by the Russian Ministry of Labor in letter dated September 29, 2014 No. 17-4/OOG-817.

Extenuating circumstances

In some cases, the fine for failure to submit a zero calculation for contributions can be reduced in the presence of mitigating circumstances (their list is contained in Article 44 of Law No. 212-FZ and is open). An example of this is the resolution of the Arbitration Court of the West Siberian District dated September 22, 2014 No. A27-6401/2014.

In February 2014, the organization submitted to the Pension Fund 10 calculations with zero indicators for the periods from six months of 2011 to 9 months of 2013.

Based on the fact that payments were not submitted on time, the fund drew up desk audit reports and made decisions to hold the organization accountable for violating the legislation on contributions. Each decision resulted in a fine of 1,000 rubles.

(that is, the total fine was 10,000 rubles). However, the judges took into account the following mitigating circumstances:

1) the violation was committed for the first time;

2) all calculations were submitted in February 2014, the violation was identified by the fund department only based on the results of checking the submitted calculations;

3) there are no harmful consequences of the violation, no insurance premiums are charged for all submitted calculations, therefore the untimely submission of calculations did not affect the content of individual information on the insured person - the head of the organization;

4) lack of direct intent to commit an offense - payments were submitted late not for the purpose of evading payment of insurance premiums, but due to the misconception of the head of the organization regarding the existence of a corresponding obligation in the absence of accruals for contributions;

5) the manager is the only employee of the organization, does not receive income from working in it, submits all reports himself, and there is no accounting department in the organization.

In addition, the judges took into account that:

• the organization is not engaged in commercial or other income-generating activities;
• the organization does not have bank accounts (which is confirmed by a certificate from the Federal Tax Service);
• The organization's only income is membership fees in the amount of about 2,000 rubles, of which 1,500 rubles. in accordance with its charter, is assigned to the federal structure of the public organization;
• the director conducts free classes for children in clubs, organizes participation in competitions with sponsorship;
• the organization does not have a source for paying the accrued fines in the amount of 10,000 rubles.

As a result, the fine was reduced 100 times - from 1000 to 10 rubles. However, this does not apply to the travel agency, so it will be difficult for it to reduce the fine.

M. Alferova , auditor

Source: https://otchetonline.ru/art/buh/48314-shtraf-za-nesdachu-nulevogo-rascheta-po-vznosam.html

Underpayment of contributions

A similar penalty is provided for underestimating contributions for injuries in the calculation of 4-FSS - a fine in the amount of 20 percent of the contributions due for payment (Part 1 of Article 19 of Law No. 125-FZ). For “malicious intent” the fine will increase to 40% of the dues.

Penalty for units

In addition, an organization can be fined for violating the 30-day deadline for registering a separate unit with the Social Insurance Fund in order to pay contributions for accidents and occupational diseases. For a company, it is 5,000 rubles, if the registration deadline is missed by 90 days (inclusive), if the period of delay exceeds 90 days - 10,000 rubles. (Part 1 of Article 19 of Law No. 125-FZ). Please note that it is necessary to register a “separate unit” in the fund only if the unit is allocated to a separate balance sheet, has a current account and makes payments to employees

Read more The right of a deceased heir to an obligatory share

When are fines illegal?

• Fines for the branch

The FSS can come with an inspection to a branch of a company that pays its own contributions, but officials have the right to demand payment of arrears, penalties and fines only from the company itself. If the decision was issued in the name of the branch, then such fines are illegal - this was confirmed by the judges (see Determination of the Supreme Arbitration Court of the Russian Federation dated September 4, 2013 No. VAS-7713/13). The same applies to pension contributions (see Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated January 25, 2011 No. 12902/10). The argument is this: if the insured is the organization, then only it can be held liable.

• Late payment

A company can be fined for late payment only if it has underestimated the base for insurance premiums. That is, when the company did not reflect their amounts in the reporting. If we are talking only about late payment of assessed contributions, then a fine cannot be applied. The judges came to this conclusion when the Pension Fund of the Russian Federation fined a company that did not pay insurance premiums on time (determination of the Supreme Arbitration Court of the Russian Federation dated February 13, 2014 No. VAS-808/14). It turns out that if contributions are paid late, but are calculated correctly, then fund employees do not have the right to present a fine for non-payment of contributions under Article 47 of Law 212-FZ. Late payment of correctly calculated insurance premiums entails only penalties on contributions to the Pension Fund (penalties on contributions to the Social Insurance Fund). Payment of a fine to the Pension Fund or Social Insurance Fund in this situation is not provided.

• Understatement of advances

The Fund does not have the right to fine a company for understating contributions based on the results of an interim period - a quarter, half a year, nine months. The company calculates contributions on an accrual basis. Until the year ends, controllers do not have the right to declare an understatement of the base (Part 1, Article 47 of Law No. 212-FZ). This means that if all contributions are accrued in the annual reporting, then there are no grounds for a fine (Determination of the RF Armed Forces dated March 13, 2015 No. 310-KG15-1761).

Late submission of reports to the Pension Fund

Many accountants have a pressing question: what will happen if they fail to timely submit reports not to the tax authorities, but to the Pension Fund, to which it is necessary to submit reports on accrued contributions and deductions? And here there is a main feature: from the beginning of 2020, all reporting, including social contributions, is submitted exclusively to the Federal Tax Service . Thus, legal entities should not submit such documents to the Pension Fund body starting from the 1st quarter of 2020.

Regarding the deadlines, if before 2020 different deadlines for submitting reports on social contributions were established depending on the form of submission (paper or electronic version), now there is no fundamental difference in how the subject will submit the necessary documents. The new calculation and submission methodology obliges taxpayers to submit any type of reporting by the 30th day of the month following the reporting period.

The uniform deadlines for submitting reports on insurance premiums are presented in Table 2.

Table 2 – Deadlines for submitting reports on insurance premiums for 2020 (click to expand)

The Fiscal Service has the authority to impose a fine for late submission of such documents. The fine will be 5% of the amount of contributions that must be paid for this reporting. A fine of 5% is charged for each month of delay, including partial months.

You should also pay attention: in 2020, the amount of the fine for late submission of reports in 2020 cannot exceed 30% of the amount that the company must pay to the budget. But also the amount of sanctions cannot be less than 1000 rubles.

Question: what to do when funds have been paid into the budget, but the declaration has not been submitted. In this case, the fine is calculated on the amount of the debt, that is, the difference between what had to be paid and what was paid. If such a difference is 0, then the company must pay the established minimum - 1000 rubles.

Example: An enterprise submitted reports on insurance premiums for the 2nd quarter via the Internet. 2020 08/25. 2020. In accordance with the submitted declaration, the amount of social contributions for three months amounted to 500 thousand rubles. How much of a fine will be imposed on the company?

Calculation: According to the established deadlines, for the 2nd quarter the company had to submit reports on social contributions by July 31, 2017. Consequently, the delay is not a full month, for which a penalty will be charged. The fine will be: 5% *500,000=25,000 rubles.

Another question arises: If the company paid only the minimum payment - 1000 rubles, then how to distribute it among all types of insurance premiums? Here, the Federal Tax Service recommends being guided by the size of the contributions themselves, in particular:

• 22% for compulsory pension insurance;
• 5.1% – for medical;
• 2.9% – for mandatory social services. insurance in case of temporary disability.

Regardless of the distribution, the entry for payment of a fine for late submission of social contributions is reflected in the accounting accounts as follows:

1. A fine has been assessed for late submission of reports for social contributions:

D-t 99, K-t 69;

1. The accrued fine has been paid

Dt 69, Kt 51

SZV-M: where to take it in 2020 and who should pay fines?

Accountant's question: starting from 2020, all reporting is submitted to the Federal Tax Service, should the SZV-M form also be submitted there?

Answer: No, this form of personalized employee records for each month and in 2020 is submitted exclusively to the Pension Fund authorities.

Yes, the Pension Fund authorities are still responsible for monitoring the personalization of data of company employees.

To this body you must: (click to expand)

1. Every month submit reports in the SZV-M form on the number of employees working at the enterprise. Important: the report in 2017 can be submitted until the 15th of the next month, and not until the 10th, as was the case in previous months;
2. Once a year, submit annual reports on the insurance experience of each employee. Such a report is submitted before March 1 following the reporting period of the year.

The fine is 500 rubles for each employee for whom reports were not submitted.

Example: Invest LLC submitted the SZV-M form for September on October 20 to the Pension Fund. The company employs 30 people.

Calculation: The penalty will be assessed because the return is due on October 15th. The fine is 500*30=15,000 rubles.

The posting will be similar to the posting that reflects the payment of a fine on social contributions:

1. A fine has been assessed for late submission of reports for social contributions:

D-t 99, K-t 69;

1. The accrued fine has been paid

Dt 69, Kt 51

Important: now the SZV-M form is submitted monthly before the 15th day of the month following the reporting month. It is still submitted to the Pension Fund, and not to the Federal Tax Service. The report to the Federal Tax Service, unlike the report on social contributions, will not be accepted.

Penalties on insurance premiums

And although, according to the law, a company faces penalties only for non-payment of contributions, in practice funds also charge penalties for errors in the details. So, for example, if there is an error in the checkpoint, the fund is obliged to credit the money to the account without penalties. Therefore, it is worth writing a statement to the fund to clarify the details and ask for the penalty to be reset to zero. If the fund refuses, there is a chance to cancel the requirement through the court. But in the future, in order to avoid disputes, before drawing up a payment order, you should call a fund specialist and clarify the payment details.