Online calculator of penalties for insurance premiums - calculation examples

Calculator

The calculator for calculating fines and penalties is completely free. There is no need to register or send SMS. The result is immediate.

Calculation result

The penalty for unpaid tax (contribution) will be: 96.47 rubles Calculation procedure: (tax amount: 23153.33 * days of non-payment: 20 * refinancing rate (on average): 6.25 / 300 / 100 = 96.47)

Amount restrictions

From November 27, 2020, the amount of the penalty 96.47 cannot be higher than the amount of the arrears 23153.33 The total amount of the penalty is: 96.47

How to pay?

If you submitted your reports and noticed that you underestimated the tax, you need to calculate and pay penalties yourself to avoid a fine. In other cases, the tax office or the fund itself must impose penalties. Controlling authorities have the right to collect something in the form of fines and penalties, but are not obligated. Often there are no fines for minor violations (especially for the first time).

If, when transferring a tax or contribution, you made a mistake in the KBK or other details that did not prevent the money from “falling” into the account of the Federal Tax Service, then arrears do not arise. There is no right to charge penalties. You just need to clarify the payment.

To pay a fine or penalty, it is enough to pay a regular payment, like a tax, but at the same time replace 1 or 2 digits in the BCC. For example, the simplified tax system is 182 1 0500 110 (initial).

KBK for transferring penalties (we change the 6th and 7th digits on the right in KBK) for tax 182 1 0500 110 - for payment of penalties, 182 1 05 01011 01 2200 110 - for interest.

KBK for transferring a fine (change the 7th digit on the right in KBK) for tax - 182 1 0500 110

Responsibility

Non-payment

Criminal

Such liability occurs when a certain amount of non-payment accumulates.

IP

Legal entities

Tax

Article 122 of the Tax Code of the Russian Federation - Non-payment or incomplete payment of tax amounts (fees)

1. Non-payment or incomplete payment of tax (fee) amounts as a result of understatement of the tax base, other incorrect calculation of tax (fee) or other unlawful actions (inaction) entails a fine in the amount of 20 percent of the unpaid amount of tax (fee).

Penalty

There are fines for declaration and other violations. For late payments (if the reports have been submitted) - only penalties (exception: when the tax was specifically hidden).

If taxes or payments to the Pension Fund are not paid on time, a penalty of 1/300 multiplied by the refinancing rate per day is provided.

Personal income tax

Unlawful non-withholding and (or) non-transfer (incomplete withholding and (or) transfer) within the period established by this Code of tax amounts (personal income tax for an employee or for rent from an individual, etc.) subject to withholding and transfer by the tax agent, entails the collection of a fine of in the amount of 20 percent of the amount subject to withholding and (or) transfer (Article 123 of the Tax Code).

Not filing reports

ERSV

Penalty for reporting Unified calculation of insurance premiums (ERSV)

“1)
if less than 180 days have passed,
5 percent of the unpaid amount of tax subject to payment (surcharge) on the basis of this declaration, for each full or partial month from the day established for its submission, but not more than 30 percent of the specified amount and not less than 1,000 rubles."
2) if more than 180 days have passed
30% of the amount + 10% for each month (07/27/2010 No. 229-FZ). Those. If you paid the simplified tax system, but did not submit the declaration, then the fine is 1000 rubles. Fines and penalties are not displayed in the declaration.

The amount of the fine for late submission of the ERSV must be calculated and distributed separately for each type of compulsory insurance in accordance with the tariff (letter of the Federal Tax Service of Russia dated May 5, 2020 No. PA-4-11/8641). For example, a fine of 1000 rubles and insurance premiums of 30% (1000 rubles) - 22 percent are attributed to compulsory pension insurance (733.33 rubles), 5.1 percent - to compulsory medical insurance (170 rubles) and 2.9% - to compulsory social insurance in case of temporary disability and in connection with maternity (96.67 rubles).

4-FSS

Penalty for reporting to the Social Insurance Fund

5% 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 date established for its submission, but not more than 30 percent of the specified amount and not less than 1,000 rubles.

Tax returns

Fine for late submission of the Declaration to the tax office

: “1)
if less than 180 days have passed,
5 percent of the unpaid amount of tax subject to payment (surcharge) on the basis of this declaration, for each full or partial month from the day established for its submission, but not more than 30 percent of the specified amount and not less than 1 000 rubles."
2) if more than 180 days have passed
30% of the amount + 10% for each month (07/27/2010 No. 229-FZ). Those. If you paid the simplified tax system, but did not submit the declaration, then the fine is 1000 rubles. Fines and penalties are not displayed in the declaration.

The fine for not submitting a declaration on time is calculated from the amount of tax not paid on time. The Ministry of Finance believes that if the tax is paid, then no fine is charged for late reporting, however, the tax authorities and the FAS believe that then a minimum fine should be charged - 1000 rubles. (Article 119 of the Tax Code)

Also for officials: Fine for late submission of the Declaration to the tax office

: “Violation of the deadlines established by the legislation on taxes and fees for submitting a tax return to the tax authority at the place of registration - entails a warning or the imposition of an administrative fine on officials in the amount of three hundred to five hundred rubles.” (Article 15.5 of the Code of Administrative Offenses). Note that individual entrepreneurs also bear administrative responsibility as officials.

After 10 days of delay, the tax office has the right to block the current account (Clause 3, Article 76 of the Tax Code of the Russian Federation).

Other

Penalty for the average list to the tax office not on time: 200 rubles (it refers to statistical data).

The fine for 2-personal income tax not being submitted on time is 200 rubles for each certificate (TC article 126 clause 1). Starting from 2020, a new fine of 500 rubles is being introduced for each document for tax agents who provide false data. However, if an error was discovered and corrected (an amendment was submitted) before the decision on the fine, then the Federal Tax Service does not have the right to apply this fine. The fine for failure to submit (late) form 6-NDFL is 1000 rubles for each month. 10 days after the delay, the Federal Tax Service has the right to block the current account by suspending operations on it. Since 2016, a new fine of 500 rubles has been introduced for each document (2-NDFL and 6-NDFL) for tax agents who provide false data. However, if an error was discovered and corrected (an amendment was submitted) before the decision on the fine, then the Federal Tax Service does not have the right to apply this fine.

Statute of limitations

According to Article 113 of the Tax Code of the Russian Federation, the statute of limitations for fines before the tax office is three years from the date of its violation, or from the date of the end of the tax period. Also, the tax office cannot require reporting for audit for a period of more than three years from the end of the tax period. Those. in 2020 these years are 2020, 2020, 2020, 2015.

The Tax Code does not apply to the Pension Fund and Social Insurance Fund and there are no statutes of limitations for these funds (their contributions). For such contributions, the requirement for payment is made “no later than three months from the date of discovery of the arrears” (Article 70 of the Tax Code of the Russian Federation). They can ask for a debt for any period.

The organization will face a fine if it does not submit an explanation or clarification within 5 days if:

• found discrepancies between the reporting and other data that the Federal Tax Service has or other errors or contradictory data in the reporting;
• the organization has reduced the tax (fee) as specified;
• they are asked to justify the loss in the declaration (clause 3 of article 88 of the Tax Code of the Russian Federation).

Fine 5,000 for the first violation and 20,000 for subsequent violations within a calendar year (clause 1 and clause 2 of Article 129.1 of the Tax Code of the Russian Federation).

Penalty for late payment of tax according to the usn

The selected object of taxation does not in any way affect the deadlines for filing reports and paying taxes. That is, the deadlines for paying tax under the simplified tax system - income 2020-2020 will not differ in any way from the same deadlines 2020-2020 for paying tax under the simplified tax system - income minus expenses. Deadlines for submitting the declaration and paying tax under the simplified tax system for 2020-2020 Based on the above rules, the specific deadlines for submitting the report and paying the simplified tax system in 2020 are determined as follows.

When to pay the single tax simplified tax system and what penalties await defaulters?

But in some cases, you can delay the payment of taxes and penalties by postponing it to a later date. This article, prepared by berator experts, will tell you what consequences await an entrepreneur’s organization if the tax is not paid on time and how the payment of tax and penalties can be legally postponed. Penalties Taxpayers must pay taxes on time, that is, within the deadlines established by tax legislation for each tax.

Calculate penalties for the advance payment in the same way as for the tax for the year. For an individual entrepreneur using the simplified tax system, the calculation is the same as for an organization (clause 3 of article 58, clauses 3, 4 of article 75 of the Tax Code of the Russian Federation), only the rate will always be equal to 1/300 of the refinancing rate.

Penalties are recognized as the amount of money that the taxpayer must pay in the event of paying the due amounts of taxes at a later date (Clause 1, Article 75 of the Tax Code of the Russian Federation). In this case, they will be accrued from the first day following the last day of the due date for payment of this payment until the day of actual payment of the advance payment, inclusive.

Question:

Violation of the procedure for calculating or paying advance payments cannot be considered as a basis for holding a person accountable for violating the legislation on taxes and fees (clause 3 of Article 58 of the Tax Code of the Russian Federation). This clause states that no fine will be collected for incomplete payment of advance payments.

Amendments have been made to Article 75 of the Tax Code of the Russian Federation “Fine”. Therefore, in 2020, accountants must calculate penalties for taxes and contributions according to new rules. This follows from Federal Law No. 424-FZ dated November 27, 2020.

Payment deadlines

Deadlines for paying taxes and insurance fees, filing tax returns and reports.

The day indicated in the Tax Code is the last day for tax payment. The wording “before” or the adverb “no later” is not important (letter of the Ministry of Finance dated April 30, 2019 No. 03-02-08/32422) and (Supreme Court ruling dated October 16, 2018 No. 304-KG18-7786).

Penalty for late tax according to the simplified tax system

A penalty is a type of sanctions provided for the presence of a delay in tax payment or for the fact that payment has not been made in full. In addition, it is relied upon if errors were made in the declaration, which led to a reduction in the amount of tax and the formation of a debt to the budget.

Penalties and fines for non-payment under the simplified tax system for 2020

The declaration under the simplified tax system includes a title page and six sections. The number of sheets that need to be submitted to the Federal Tax Service directly depends on the object of taxation and the type of business activity. Conventionally, there are three possible options for a declaration under the simplified tax system:

• for the object “income”;
• for the object “income minus expenses”;
• for taxpayers calculating trade tax.

• when working on the simplified tax system, the entrepreneur reports for the entire previous year by April 30;
• for UTII information is submitted quarterly, before the 20th day of the month following the reporting period;
• under OSNO, it is necessary to submit 3-NDFL annually before April 30, and also report quarterly on VAT.

For various reasons, a situation may arise in which an entrepreneur or organization does not have time to submit a simplified taxation system declaration on time. Let me remind you that for organizations the deadline is March 31 of the year following the reporting one, and for entrepreneurs it is April 30 of the year following the reporting one.

Related publications

When you submit it and the tax authorities see the whole picture, then you cannot avoid demands for payment. Moreover, they will charge it for the entire amount of advances for the year, even if at the end of the year there will be less tax or no tax at all. Fail to pay, and the money will be forcibly written off. But this can also be circumvented: simply postpone submitting the declaration until the last day of the reporting period.

The most common penalty is a fine for late tax reporting. The inspectorate can fine for such an offense any organization that is required to submit tax returns, but for any reason has failed to fulfill this obligation. For example, a company that is exempt from taxpayer obligations, but is a tax agent for VAT.

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Report deadlines

Deadlines for paying taxes under the simplified tax system

Submit a simplified tax return once a year. It is provided by organizations no later than March 31 of the year following the reporting year. That is, for 2020 you will need to submit a declaration by 03/31/2020.

Individual entrepreneur on the simplified tax system: payment and reporting deadlines

When making a payment, you must correctly indicate the budget classification code (BCC). Errors in this information may lead to the fact that the tax office will not be able to post the payment correctly, and the taxpayer will incur a debt. The BCC does not depend on the status of the payer (organization or individual entrepreneur). The following codes are valid for 2020:

If during this period you do not transfer the debt to the budget, the current account will be arrested for exactly the same amount. You can freely manage the rest of the money in the account. To release the seized funds, you will need to pay the debt and present evidence to the Federal Tax Service.

Here things are as follows. For those who procrastinate and fail to report on time, a fine of 5 to 30% of the tax amount according to the declaration will be imposed. There is a minimum of 1,000 rubles. This is not the end. The tax office will wait exactly 10 days and then block your account. But this time not for the amount of the debt, but in full. To unblock it, you will first have to submit this declaration, and then go to the Federal Tax Service with an application.

Fine for late payment of tax according to the simplified tax system

Here things are a little different. As soon as the legal payment deadline expires (for an LLC it is 31.03, and for an individual entrepreneur it is 20.04), then they immediately assign 205 of the amount of the debt and + a penalty. If the tax office can prove that you did not pay intentionally, the amount of the fine may increase to 40%.

A simplified individual entrepreneur has an obligation to regularly submit reports. If you do not submit your tax return on time, you will have to pay a fine from the Federal Tax Service, since this is an offense. Sanctions for it are prescribed in Art. 119 Tax Code: 5% of the tax amount for each month of delay.

We recommend reading: Amendment to Article 228 Part 2 of the Criminal Code of the Russian Federation dated March 30, 2020

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