The fine for being late is 4 fss. Why and how the PFR and FSS are punished. What is the fine for failing to submit a FSS report?
Legislators have provided for liability for late submission of 4-FSS. Therefore, you should know about the fine for reporting to the Social Insurance Fund. The amount of fines for failure to provide 4-FSS depends on the period for which you delayed the payment.
Penalty for reporting to the Social Insurance Fund
You will find the rules about the fine for reporting to the Social Insurance Fund in Article 46 of the Law of July 24, 2009 No. 212-FZ and Article 19 of the Law of July 24, 1998 No. 125-FZ. Everything is correct: for failure to submit 4-FSS you will be fined under two articles at once. This is due to the fact that in the calculation of 4-FSS two types of insurance contributions are indicated: social insurance (sick leave and maternity) and contributions for injuries. That is, social insurance will fine you for failure to submit 4 FSS payments twice. And the first part of the fine will be calculated based on social insurance contributions. And the second is for contributions for injuries.
First fine for reporting to the Social Insurance Fund. The fine for late submission of social insurance contributions for a quarter or year is 5 percent of the amount of budget contributions for the last three months of the reporting (calculation) period. That is, 5 percent of the fine is calculated for those contributions that you paid or should have paid to the budget for the last quarter of the year.
The maximum amount of the settlement penalty cannot exceed 30 percent of the amount of contributions for the last quarter. And the minimum fine is 1000 rubles. You will have to pay the minimum amount of the fine for failure to submit 4 FSS, even if you did not submit it, but had to submit a zero report to the FSS.
Second fine for reporting to the Social Insurance Fund. The fine for late submission of FSS for a quarter or year for contributions to injuries is 5 percent of the amount of contributions for each full or partial month of delay.
The fine cannot exceed 30 percent of the amount of contributions and less than 100 rubles. Moreover, such a fine is established if you delay the payment by more than 180 days.
If you delay the calculation of 4 FSS for 181 days or more, the fine will be 30 percent of the amount of contributions. On top of this, another 10 percent of the amount of contributions for each full or partial month of delay over 180 days. And the minimum fine in case of a delay of more than 180 days is 1000 rubles.
Administrative responsibility for being late with 4-FSS
Administrative liability is also provided for failure to submit reports to the Social Insurance Fund. It ranges from 300 to 500 rubles. (Part 2 of Article 15.33 of the Code of Administrative Offenses of the Russian Federation). Such a fine must be paid by an accountant or manager by court decision if the FSS sues.
We would like to draw your attention to the fact that legislators plan to tighten penalties for
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.
Late payments
Reporting on accrued and paid contributions is submitted in Form 4-FSS. Calculation deadline: for paper reporting - no later than the 20th day of the month following the reporting period, for electronic reporting - no later than the 25th day of the month following the reporting period. Companies submit payments to the Pension Fund using the RSV-1 Pension Fund form on a quarterly basis. The reporting deadline is the 15th day of the second month following the reporting period.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).
Late payment for injuries
If you are late with 4-FSS, there will also be a fine for late submission of the calculation of contributions for injuries - since it is included in this reporting (Part 1, Article 19 of the Federal Law of July 24, 1998 No. 125-FZ). The fine is 5% of the amount payable or additional payment based on late payment for each full or partial month of delay. But no more than 30% and no less than 100 rubles. If you delay submitting the payment for more than six months, the fine for the organization will be 30% of the amount of contributions due. Plus 10% for each full or incomplete month, starting from the 181st calendar day. Minimum - 1000 rub.Errors in accounting
Since 2014, personalized accounting data for employees, the so-called individual information, is submitted as part of the RSV-1 (section 6 of the calculation). So, if suddenly an error creeps in, the company will be fined. The pension fund fine for over-accounting is 5% of the amount accrued for payment to the Pension Fund for the last three months of the reporting period for which the information about the insured persons was not submitted within the established time frame or incomplete and (or) unreliable information was provided. However, fund employees can collect this fine only in court (Article 17 of the Federal Law of April 1, 1996 No. 27-FZ, letter of the Ministry of Labor of Russia dated April 8, 2014 No. 17-3 / B-142).Underpayment of contributions
A common situation is when a company mistakenly understates contributions in its reporting and, as a result, underpays funds. In this case, there will be a fine of 20% of the unpaid amount of insurance premiums (Part 1, Article 47 of Law No. 212-FZ). If the premiums were deliberately underestimated, the fine increases to 40% of the unpaid amount of insurance premiums. True, employees of the Pension Fund or the Social Insurance Fund must prove intent.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.
Fine for failure to provide documents to the Social Insurance Fund
Companies that, for one reason or another, pay contributions at reduced rates (for example, for temporarily staying foreigners) may receive a request from the Social Insurance Fund to provide documents confirming their right to the benefit. The fund's written request must be responded to no later than 10 business days after receipt of the request. For failure to submit documents related to the calculation and payment of contributions, or for being late in submitting them, there will be a fine of 200 rubles. for each document (Article 48 of Law No. 212-FZ). And the manager can be fined from 300 to 500 rubles. (Part 3 of Article 15.33 of the Code of Administrative Offenses of the Russian Federation).When a company applies to the fund for reimbursement of benefits, the Social Insurance Fund requests documents related to their calculation and payment. If documents are not submitted or submitted late, i.e. later than 10 working days after receiving the request, the company will be fined in the amount of 200 rubles. for each document not submitted (Article 48 of Law No. 212-FZ). And for the manager - a fine of 300 to 500 rubles. (Part 4 of Article 15.33 of the Administrative Code).
Penalty for “unformatted” reporting
Since 2015, companies whose average number of employees over the past year exceeded 25 people must report contributions only in electronic form (Part 10, Article 15 of the Federal Law of July 24, 2009 No. 212-FZ). Thus, if a company that is required by law to report electronically submits paper reports, there will be a fine of 200 rubles. - for failure to comply with the procedure for submitting calculations of contributions electronically (Part 2 of Article 46 of Law No. 212-FZ).Penalty for units
When opening a separate division, the company is obliged to notify the Social Insurance Fund and the Pension Fund of the Russian Federation in writing within one month from the date of its creation. If you don't do this, there will be a fine. For an organization - 200 rubles. for each failure to report a unit (Article 48 of Law 212-FZ), for its head - from 300 to 500 rubles. (Part 3 of Article 15.33 of the Code of Administrative Offenses of the Russian Federation).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
When are fines illegal?
Unlike disputes with the tax inspectorate, company funds are dealt with in court much less frequently. However, there are controversial situations. The most common cases when the fund imposes a fine and the court cancels it are given below.- Fines for the branch
- Late payment
- Understatement of advances
Penalties on insurance premiums
Penalties will be charged for failure to pay insurance premiums on time. Moreover, they are counted for each calendar day of delay, starting from the day following the day established for payment of contributions, and up to and including the day of their payment (collection) (clause 3 of Article 25 of Law No. 212-FZ). Penalties for each day of delay are determined as a percentage of the unpaid amount of insurance premiums. The interest rate of penalties is assumed to be equal to 1/300 of the refinancing rate of the Central Bank of the Russian Federation in force on these days. Payment of penalties is made simultaneously with the payment of insurance premiums or after payment of such amounts.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.
New form 4-FSS from the 4th quarter of 2018. Annual reporting on form 4-FSS for 2018 must be submitted by January 21, 2019. Who must submit the form and what fines await those who missed it - in our article.
Payers of insurance premiums regularly submit a report in Form 4-FSS. This is the so-called reporting on “accident” insurance - it must be submitted only for premiums for occupational diseases and accidents. You need to fill out the form four times a year - every quarter. Read the article about who should submit the report and when, how the report form has changed in 2019, and also see the instructions for filling it out.
Who should take 4-FSS
All entrepreneurs and organizations that pay mandatory insurance premiums for their employees must report quarterly in Form 4-FSS. The report is submitted to the territorial office of the Social Insurance Fund at the place of residence of the entrepreneur or location of the organization. The report form is approved by the Order of the Federal Social Insurance Fund of the Russian Federation.
An organization may have separate divisions, allocated to a separate balance sheet, having their own current account and paying salaries to their employees. In this case, Form 4-FSS must be submitted to the department at the location of the unit. If the conditions are violated, that is, the division is not allocated to the balance sheet, does not have a current account and employees, then all indicators are included in the report of the head office ().
Reporting deadlines according to Form 4-FSS
The reporting period for the calculation is quarter, six months, nine months and a year (). At the end of each period, reports must be prepared and submitted.
4-FSS can be submitted in paper or electronic form. The form of delivery depends on the number of employees for whom deductions are made. You can report on paper only if the number of such employees in the previous year did not exceed 25 people. All other companies submit only an electronic form (Article 24 of Federal Law No. 125-FZ).
The deadline for submitting the report directly depends on the form of submission:
- the paper version must be submitted by the 20th day of the month following the reporting period;
- electronic version - until the 25th ().
Let us remind you that for this form of reporting the general rules for rescheduling apply. That is, if the last day of submission falls on a weekend or holiday, the report must be submitted on the next working day.
An electronic report can be sent via the Internet or brought on a flash drive with an electronic signature (token). The easiest way to submit a report via the Internet is the FSS website:
- Register on the portal.
- Install the FSS program to sign the report.
- Create an electronic version of reporting.
- Encrypt and sign the report.
- Submit your report and receive a receipt to confirm that your report has been accepted.
In 2019, the report must be submitted on time:
Fines according to form 4-FSS
For non-compliance with the rules for preparing and submitting the 4-FSS report, fines are imposed. They can be received for late submission of the calculation, failure to comply with the order of presentation and refusal to show documents confirming the correctness of the calculation.
There is often a situation where the taxpayer submitted the report on time in good faith, but the FSS returned it with comments and an audit report because it found errors. Then the taxpayer corrects the errors and submits the report again, but the last day has already passed. Even in such a situation, inspectors can make claims and try to hold the company accountable.
There is a chance to challenge the charges in court, since the initial payment was submitted on time, and a fine is provided for late submission of the form. To avoid litigation, never delay the delivery until the last day.
The 2019 calculation form includes a cover page and five tables. The title book and tables 1, 2 and 5 must be filled out by everyone. The remaining sheets are filled out only by companies that have the appropriate data:
- table 1 - includes the calculation of the base for calculating contributions for occupational diseases and accidents;
- table 1.1 - this table must be completed only by employers who temporarily transfer their employees to a third-party company;
- table 2 - includes calculation of insurance premiums;
- table 3 - this table must be filled out only if during the reporting period you paid sick leave due to an occupational illness or injury at work, sponsored preventive measures and incurred other similar expenses ();
- table 4 - this table must be filled out only if your organization had accidents and occupational diseases in the reporting period;
- Table 5 - includes information at the beginning of the year on special assessments of working conditions and medical examinations.
Sample of filling out 4-FSS for the first quarter of 2019
There are different requirements for filling out 4-FSS, as well as other reporting forms:
- The paper report can be printed and filled out on a computer, or filled out by hand (black or blue pen, block letters).
- You can enter only one indicator in one line; if there is no indicator, dashes are added.
- You cannot use concealer or other means. If a mistake is made, you need to cross out the incorrect indicator and enter the correct one.
- In the "page" field You need to put down continuous page numbering.
- On each page, be sure to fill in the fields “Insured Registration Number” and “Subordination Code.”
- Each page must be signed and dated.
These rules are important for those who submit a report on paper and fill it out manually. If you work with the form through a special program, then the design and correctness of the indicators will be checked automatically.
We have prepared a sample of the completed form 4-FSS for the first quarter of 2019 - download for free.
Procedure for filling out 4-FSS
The detailed procedure for filling out the form is presented in the second appendix of the FSS Order.
Let's look at the rules for filling out the title page and tables that are mandatory for all policyholders.
Title page
Filling out 4-FSS begins with the title page. Indicate the policyholder's details on it: company name, tax identification number and checkpoint, legal address or registered address, OKVED code, subordination code. Immediately indicate the period for which you are submitting the report and the recipient’s details.
An important indicator of the title page is the average number of employees. We told you how to calculate the average number of employees.
Table 1
To fill out this table and correctly calculate the tax base, it is important to understand which income is subject to contributions and which is not. Let's look at the order of filling in rows:
- 1 - reflect payments subject to contributions;
- 2 - reflect payments not subject to insurance contributions, if any;
- 3 - calculate the base for calculating contributions - line 1 minus line 2;
- 4 - separately highlight the taxable income of disabled people if they work in your company;
- 5 — indicate the professional risk class assigned to your company;
- 6 and 7 - indicate the size of the discount or surcharge to the tariff, respectively, if any. In line 8, indicate the date of the FSS order by which they were established;
- 9 — indicate the tariff amount taking into account the discount and surcharge.
table 2
In this table, calculate the amount of contributions to be transferred, taking into account obligations received in the reporting quarter and debt. Fill out the table based on the policyholder's accounting data. Let's look at the order of filling in rows:
- 1 and 1.1 - reflect the debt on contributions at the beginning of the billing period and debts received from closed separate entities or reorganized entities by succession of rights and obligations;
- 2 - indicate the amount of accrued contributions, taking into account the tariff at the beginning of the billing period and for 3 months;
- 3-7 - fill out in special cases, for example, additional assessments of contributions during a tax audit, transfers of contributions to offset overpayments, assessments for past periods, etc.;
- 8 — indicate the amount of lines 1-7;
- 9-14.1 - indicate the debts that are accounted for by the Social Insurance Fund at the end and beginning of the billing period;
- 15 - reflect contributions for injuries and occupational diseases accrued on an accrual basis from the beginning of the year;
- 16 - indicate the amount of contributions paid and provide details of the payment order;
- 18 - indicate the sum of indicators in lines 12, 14.1-17;
- 19 - reflect the debt at the end of the period.
Table 5
Table 5 reflects the results of the special assessment of working conditions (SOUT) and medical examinations of employees. According to the rules, all data in the table must be at the beginning of the year, that is, as of January 1, 2018.
To check the correctness of filling out, the FSS Order No. 83 dated 03/09/2017 approved the following control ratios:
- Row 1 column 3 ≥ Row 1 column 4.
- Row 1 column 4 ≥ Row 1 sum of columns 5 and 6.
- Line 2 column 7 ≥ Line 2 column 8.
- Line 2, column 7 = 0, if there are no workers engaged in hazardous work.
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How are fines calculated for late submission of reports on social insurance contributions?
The confusion that arose with the deadline for submitting new reports to the FSS (calculation according to Form-4 of the FSS of the Russian Federation) has already been discussed many times. Not so long ago, the Ministry of Health and Social Development decided that the 14th (and not the 15th) day of the month following the quarter is the last “penalty-free” day for submitting reports on contributions in case of temporary disability to the Social Insurance Fund (Letter of the Ministry of Health and Social Development of Russia dated 01.03.2010 N 422-19; part 1, article 4, paragraph 2, part 9, article 15 of the Federal Law of July 24, 2009 N 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Fund insurance and territorial compulsory health insurance funds" (hereinafter referred to as Law No. 212-FZ)).
So, in case of delay in submitting reports on insurance premiums, it threatens (Letter of the Federal Insurance Service of the Russian Federation dated March 22, 2010 N 02-03-10/08-2328):
— a fine for late submission of reports (Section I of Form-4 of the Federal Social Insurance Fund of the Russian Federation) for contributions to insurance in case of temporary disability and in connection with maternity (“sickness” insurance);
— a fine for late submission of reports (Section III of Form-4 of the Federal Social Insurance Fund of the Russian Federation) on contributions for insurance against industrial accidents and occupational diseases (“for injuries”).
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Delay in |
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in case of temporary |
"for injuries" |
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180 |
5% of the contribution amount, I form-4 FSS RF, |
5% of the amount of contributions due |
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More than 180 |
30% of the contribution amount, |
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In addition, for delays in submitting reports, the manager may be fined in the amount of 300 to 500 rubles. (Part 2 of Article 15.33 of the Code of Administrative Offenses of the Russian Federation).
As you can see, the fine depends on the amount of contributions to be paid (additional payment) in Form-4 of the Federal Social Insurance Fund of the Russian Federation.
In general, we can say that the rules for determining fines for “sickness” insurance and “injury” insurance are quite similar (Article 46 of Law No. 212-FZ; clause 1 of Article 19 of Law No. 125-FZ). And the wording of these norms is generally borrowed from Art. 119 of the Tax Code. But in the calculation according to Form-4 of the Federal Social Insurance Fund of the Russian Federation, the amount of contributions to be paid (additional payment) still needs to be looked for.
Note
Last year, the question of calculating the amount of the fine simply did not arise - after all, until 2010, the fine for late submission or failure to submit a statement in Form 4-FSS of the Russian Federation was fixed (1,000 rubles and 5,000 rubles) (Paragraph 6, clause 1, article 19 Law N 125-FZ (as amended, in force until 01/01/2010)).
But first, let’s define the main principles for calculating the fine for late submission of the calculation in Form-4 of the FSS of the Russian Federation.
How to calculate the fine for failure to submit 4-FSS
In any case, when calculating the amount of the fine, one must proceed from two rules.
Rule 1. You need to focus only on the amounts accrued for the last quarter. Moreover, even if the reporting is prepared for six months, for 9 months and for the entire year as a whole (Article 46 of Law No. 212-FZ; Article 19 of Law No. 125-FZ). After all, these are the amounts that must be paid based on the calculation.
By the way, the same rule applies when calculating the fine for late submission of tax returns (Letter of the Ministry of Finance of Russia dated February 10, 2009 N 03-02-07/1-59; Resolution of the Federal Antimonopoly Service of the North-West District dated March 12, 2009 in case N A21-7367/2008; FAS UO dated 01/21/2009 N F09-10346/08-S2, dated 09/08/2008 N F09-6390/08-S2).
Rule 2. The balance of settlements with the Social Insurance Fund should not affect the amount of the fine. Otherwise, it will turn out that it is enough to pay all contributions to the FSS on time - and the fines for late submission of Form-4 to the FSS of the Russian Federation will be minimal - 100 rubles. for each type of insurance (if the delay is less than 181 days). And this contradicts the very principle of the fine - after all, it is levied for late submission of the calculation, and not for non-payment of contributions.
Note
This principle underlies the fine for late submission (failure to submit) tax reporting under Art. 119 of the Tax Code of the Russian Federation. In tax returns, the indicators in the lines “amount of tax payable...” never take into account the amounts of the transferred payments.
This means that the state of tax calculations at the beginning and end of the reporting (tax) period does not affect this fine.
Attention! Timely payment of insurance premiums will not reduce the fine for late submission of Form-4 to the FSS of the Russian Federation (Clause 13 of the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated March 17, 2003 N 71).
The amount of contributions payable (additional payment) is the difference between the amount of contributions accrued for the reporting quarter and the amount of your expenses for state insurance purposes for this period
— for insurance premiums for “hospital” insurance — we take the indicator of the subrow “for the reporting quarter (months)” of line 2 “Insurance premiums accrued” of table 1 section. I and subtract from it the indicator of a similar substring “for the reporting quarter (months)” of line 15 “Expenditures for the purposes of compulsory social insurance” of table 1 section. I;
— for insurance premiums “for injuries” — similarly: we take the indicator of the subrow “for the reporting quarter (months)” of line 2 “Insurance premiums accrued” of table 10 section. III and subtract from it the indicator of a similar substring in line 10 “Expenses for compulsory social insurance” of table 10, section. III.
This approach is quite logical and fair. After all, it is the amount of contributions that you must pay to the Social Insurance Fund at the end of the quarter that the Fund’s branch should find out from the Form-4 of the Social Insurance Fund of the Russian Federation that you submitted untimely.
— for insurance premiums for “hospital” insurance — we take the indicator of the subrow “for the reporting quarter (months)” of line 2 “Insurance premiums accrued” of table 1 section. I (that is, the amount of contributions accrued for the last quarter);
— for insurance premiums “for injuries” — similarly: we take the indicator of the subrow “for the reporting quarter (months)” of line 2 “Insurance premiums accrued” of table 10 section. III.
But with this approach, the amount of the fine will not be calculated from the amounts of contributions subject to payment or additional payment, as required by Law N 212-FZ and Law N 125-FZ (Clause 2.3 of the Constitutional Court of the Russian Federation of July 11, 2006 N 265-O; clause. 2.1 Definitions of the Constitutional Court of the Russian Federation dated December 16, 2008 N 1069-О-О). The fine will be calculated from the amount of assessed contributions.
“If a calculation is not submitted on time in accordance with Form-4 of the FSS of the Russian Federation, the fine will be calculated from the amount of accrued insurance premiums for 3 months of the last quarter - without taking into account expenses for social insurance purposes. For example, if 10,000 rubles of contributions are accrued every month, then the fine will be calculated from the amount of 30,000 rubles (10,000 rubles x 3 months).
If your FSS branch fines you based only on the accrued amounts of contributions, you will certainly be able to challenge this in court.
But is it worth bringing the matter to a fine? It is better to avoid delays in submitting reports altogether. And there is one simple move for this. If you understand that you do not have time to draw up “correct” reports on time, submit at least an “approximate” report to the Social Insurance Fund, but on time. And then submit a clarification to the Fund. The main thing, as when submitting updated tax returns, is to do this before the Fund finds an error in your calculation or orders an audit (Article 17 of Law No. 212-FZ).
Tax liability, Insurance premiums, Tax reporting
The Ministry of Labor of the Russian Federation explained how to determine the amount of the fine for failure to submit a calculation in accordance with Form 4-FSS. Letter dated December 10, 2015 No. 17-3/B-608.
Form 4-FSS - calculation of accrued and paid insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity and for compulsory social insurance against industrial accidents and occupational diseases and expenses for payment of insurance coverage - for the first quarter of 2016 All employers will have to take:
– on paper – no later than April 20;
- in the form of an electronic document - no later than April 25.
Fine for late submission of reports in Form 4-FSS
Let us remind you that the title page and tables 1, 3, 6, 7 and 10 of the calculation must be submitted. The remaining tables (2, 3.1, 4, 4.1, 4.2, 4.3, 5, 8, 9) of the 4-FSS form are filled out and submitted if there are indicators for filling them out.
If the payer of insurance premiums does not submit a report on Form 4-FSS within the prescribed period, he will be fined for both types of insurance (for “illness” and for “industrial injuries”). The fine is calculated from the amount of insurance premiums accrued for payment to the fund’s budget (that is, from the difference between accrued contributions and offset expenses) for the last three months of the reporting (calculation) period. The amount of the fine is 5% of the amount of insurance premiums accrued for payment for each full or partial month from the day established for submitting the calculation, but not more than 30% of the specified amount and not less than 1000 rubles (Federal Law of July 24, 2009 No. 212 -FZ, Federal Law of July 24, 1998 No. 125-FZ). This means that if the delay is one full month and 5 days, then the fine will be calculated for two months.
Zero reporting to the Social Insurance Fund: deadlines, fines, sample
Zero reporting is a package of accounting documents that is submitted to state regulatory authorities in the absence of activity of the organization.
Conditions of inactivity can be caused by various reasons:
1. The company was registered relatively recently and has not yet begun professional activities.
2. Business activities have been temporarily suspended.
Penalty for failure to submit a report to the Social Insurance Fund
Quite often, a similar reason can be found among organizations engaged in seasonal work.
3. Termination of professional activity. In such cases, all signs of entrepreneurial activity must be absent: the company must stop buying and selling goods and services. Organizations that purchase and do not sell goods are not obliged to submit zero reports.
Report submission deadlines
Depending on the characteristics of the organization, the deadlines within which zero reporting must be submitted change.
For example, an enterprise paying VAT undertakes to submit a zero declaration no later than the 25th day of the month following the reporting period. A legal entity using a simplified taxation system reports annually until the end of March.
Other reporting forms are submitted within the following deadlines:
NFDL. Until the end of March;
Transport taxes. The deadlines for filing a tax return are regulated by the constituent entities of the Russian Federation;
Confused about how to fill out documents? Don't worry, we We will make a 3-NDFL declaration or zero reporting for you.
Reporting to the Social Insurance Fund. It is submitted electronically or on paper, respectively, the deadlines vary depending on the specific form: in electronic form it is submitted until the 20th day of the month following the reporting period, in paper form - until the 25th day.
Fines for failure to submit reports to the Social Insurance Fund
Employers are obliged to report to the Social Insurance Fund for their employees. All reports must be made strictly within the deadlines established by law. If they are violated, the organization faces a fine.
The amount of the fine is:
1. 5% of the amount of quarterly contributions, multiplied by the number of months of delay.
2. The maximum amount of the sanction is 30% of the quarterly contribution.
3. Administrative fines – from 300 to 500 rubles.
According to Form 4-FSS, the employer reports for accidents that occur at work and are associated with disability or maternity. For each type of insurance, FSS employees may issue a fine.
The manager is fined 2-3 thousand rubles if an error is found in the submitted report. A serious violation is a difference in the amount of taxes exceeding 10%.
Penalties for failure to submit a report
Financial sanctions are imposed on a legal entity or individual if the relevant reports have not been submitted to government agencies. The fine for each unsubmitted report is 200 rubles.
Both organizations and officials can be fined. Managers and other persons involved in maintaining reporting documentation are subject to a fine of 300 to 500 rubles.
Penalties for failure to submit zero reports
The fine for late submission of reports is 1000 rubles, if the delay is more than 180 days - one thousand rubles, for failure to submit two or more reports - 5 thousand rubles.
Reporting is provided by the organization without fail, even if it did not conduct any activities for a certain period.
If the report is not submitted on time
Late submission of zero reports to regulatory authorities is subject to a fine of 10% of the calculated contributions.
We will help you correctly prepare documents for the tax authorities
For failure to submit Form 4-FSS on time, the fine will be 5% of the amount of insurance premiums
There is a system of administrative fines for failure to submit reports:
- for submitting zero reports late
- for reports provided incompletely
- for reporting provided using old forms
What fines are provided for failure to submit a zero declaration or for late submission?
- Tax reporting penalties:
- for late submission – 1000 rubles
- for unsubmitted documents - 200 rubles per document
Fines according to financial statements:
- for late submission – 200 rubles
- officials are subject to a fine of up to 500 rubles
Fines according to zero reporting to the Pension Fund and FSS RF:
for late delivery - 100 rubles
- for late delivery with a delay of more than 180 days - 1000 rubles
- for two or more reports not submitted – 5000 rubles
Penalty for reporting to statistical authorities (in case of error):
- a fine of up to 5,000 rubles is imposed on officials
At the same time, there is such a measure as stopping banking operations and exclusion from the state register. They apply already 10 days after the due date if the reporting has not been submitted.
Fines for late submission of Form-4 FSS of the Russian Federation
(How are fines calculated for late submission of reports on social insurance contributions)
We have already written more than once about the confusion that arose with the deadline for submitting new reports to the FSS (calculation according to Form-4 of the FSS of the Russian Federation<1>). Not long ago, the Ministry of Health and Social Development decided that the 14th (and not the 15th) day of the month following the quarter is the last “penalty-free” day for submitting reports on contributions in case of temporary disability to the Social Insurance Fund<2>.
True, even without this confusion, some are late with submitting their payments. Therefore, it is useful to know what the fine is for late submission of reports to the Social Insurance Fund. This question is interesting because the legal provisions relating to determining the amount of the fine can be read in different ways.
<1>Approved by Order of the Ministry of Health and Social Development of Russia dated November 6, 2009 N 871n.
<2>Letter of the Ministry of Health and Social Development of Russia dated March 1, 2010 N 422-19; Part 1 Art. 4, clause 2, part 9, art. 15 of Federal Law No. 212-FZ of July 24, 2009 “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds” (hereinafter referred to as Law No. 212-FZ).
Fines depend on the amount of contributions payable on the basis of Form-4 of the FSS of the Russian Federation
So, in case of delay in submitting reports on insurance premiums, it threatens<3>:
- fine for late submission of reports (Section I of Form-4 of the Federal Social Insurance Fund of the Russian Federation) on contributions for insurance in case of temporary disability and in connection with maternity (“sickness” insurance);
- fine for late submission of reports (Section III of Form-4 of the Federal Social Insurance Fund of the Russian Federation) on contributions for insurance against industrial accidents and occupational diseases (“injuries”).
The amount of fines for an organization (entrepreneur) should be determined as follows.
| Delay in presentation in the FSS of the Russian Federation reporting on insurance contributions |
Penalty for late submission of reports on social insurance |
|
| in case of temporary disability and connections with motherhood<4> |
"for injuries"<5> | |
| 180 calendar days or less |
5% of the contribution amount, payable (surcharge) based on section I form-4 FSS RF, |
5% of the amount of contributions due payment (additional payment) based on section III form-4 FSS of the Russian Federation, for every month (full or incomplete) overdue, but no more 30% of the amount of contributions and not less 100 rub.<7> |
| More than 180 calendar days |
30% of the contribution amount, payable on based on section I form-4 FSS of the Russian Federation, and 10% of the same amounts for each month (full or incomplete) delays starting from 181st calendar day, but not less than 1000 rubles.<8> |
30% of the amount of contributions due payment on the basis of section. III Form-4 FSS of the Russian Federation, and 10% of the same amounts for each month (full or incomplete) delays starting from the 181st calendar day, but not less than 1000 rub.<9> |
| Keep in mind when determining the fine for long delays in delivery Tax reporting courts take the following position. If in the reporting shows the amount of tax to be paid, then the fine (if it is, of course, greater minimum) cannot exceed this tax amount<10>. That is, punishment for late submission of reports there should still be proportionately. It is possible that the practice of social insurance fines will continue along the same path |
In addition, for delays in submitting reports, the manager may be fined in the amount of 300 to 500 rubles.<11>.
As we can see, the penalty depends on amount of contributions to be paid (additional payment) according to Form-4 of the FSS of the Russian Federation.
In general, we can say that the rules for determining fines for “sickness” insurance and “injury” insurance are quite similar<12>. And the wording of these norms is generally borrowed from Art. 119 of the Tax Code. But in the calculation according to Form-4 of the Federal Social Insurance Fund of the Russian Federation, the amount of contributions to be paid (additional payment) still needs to be looked for.
Note
Last year, the issue of calculating the amount of the fine simply did not arise - after all, until 2010, the fine for late submission or failure to submit a statement in Form 4-FSS of the Russian Federation was fixed (1000 rubles and 5000 rubles)<13>.
<3>Letter of the Federal Social Insurance Fund of the Russian Federation dated March 22, 2010 N 02-03-10/08-2328.
<4>Clause 2, Part 9, Art. 15 of Law No. 212-FZ.
<5>Clause 1 of Art. 24 of the Federal Law of July 24, 1998 N 125-FZ “On compulsory social insurance against accidents at work and occupational diseases” (hereinafter referred to as Law N 125-FZ).
<6>Part 1 art. 46 of Law No. 212-FZ.
<7>Paragraph 6, paragraph 1, art. 19 of Law No. 125-FZ.
<8>Clause 2, Part 9, Art. 15, part 2 art. 46 of Law No. 212-FZ.
<9>Paragraph 7 clause 1 art. 19, paragraph 1, art. 24 of Law No. 125-FZ.
<10>Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated December 8, 2009 N 11019/09.
<11>Part 2 Art. 15.33 Code of Administrative Offenses of the Russian Federation.
<12>Article 46 of Law No. 212-FZ; clause 1 art. 19 of Law No. 125-FZ.
<13>Paragraph 6, paragraph 1, art. 19 of Law No. 125-FZ (as amended, in force until 01/01/2010).
We understand the concepts: what is the amount to be paid (additional payment)
To understand which lines in the calculation the inspectors will charge fines for, you need to decide what is hidden under the definition “to be paid (additional payment).” And here at least two approaches are possible.
But first, let’s define the main principles for calculating the fine for late submission of the calculation in Form-4 of the FSS of the Russian Federation. In any case, when calculating the amount of the fine, one must proceed from two rules.
Rule 1. You need to focus only on the amounts accrued for the last quarter. Moreover, even if the reporting is prepared for six months, for 9 months and for the entire year as a whole<14>. After all, these are the amounts that must be paid based on the calculation.
By the way, the same rule applies when calculating the fine for late filing of tax returns.<15>.
Rule 2. The balance of settlements with the Social Insurance Fund should not affect the amount of the fine. Otherwise, it will turn out that it is enough to pay all contributions to the FSS on time - and the fines for late submission of Form-4 to the FSS of the Russian Federation will be minimal - 100 rubles. for each type of insurance (if the delay is less than 181 days). And this contradicts the very principle of the fine - after all, it is levied for late submission of the calculation, and not for non-payment of contributions.
Note
This principle underlies the fine for late submission (failure to submit) tax reporting under Art. 119 of the Tax Code of the Russian Federation. In tax returns, the indicators in the lines “amount of tax payable...” never take into account the amounts of the transferred payments. This means that the state of tax calculations at the beginning and end of the reporting (tax) period does not affect this fine.
Therefore, when calculating fines for late submission of calculations, one cannot rely on the indicators of line 19 “Debt owed by the policyholder at the end of the reporting (calculation) period” of table 1, section. I and line 14 “Debt due to the policyholder at the end of the reporting period)” of table 10 section. III form-4 FSS of the Russian Federation.
Attention! Timely payment of insurance premiums will not reduce the fine for late submission of Form-4 to the FSS of the Russian Federation<16>.
Now let’s look at the approaches by which you can determine the amount of contributions “to be paid (additional payment)” according to Form-4 of the Federal Social Insurance Fund of the Russian Federation.
Approach 1. The amount of contributions payable (additional payment) is the difference between the amount of contributions accrued for the reporting quarter and the amount of your expenses for state insurance purposes for this period
For example, if the amount of accrued contributions for a quarter is 30,000 rubles, and the amount of accrued benefits (sick leave) is 12,000 rubles, then the fine will be calculated from the amount of 18,000 rubles.
However, in Form-4 of the FSS of the Russian Federation there is no separate line in which you can see the required amount. It will have to be calculated like this:
- for insurance premiums for “hospital” insurance - we take the indicator of the subrow “for the reporting quarter (months)” of line 2 “Insurance premiums accrued” of table 1 section. I and subtract from it the indicator of a similar substring “for the reporting quarter (months)” of line 15 “Expenditures for the purposes of compulsory social insurance” of table 1 section. I;
- for insurance premiums “for injuries” - similarly: we take the indicator of the subrow “for the reporting quarter (months)” of line 2 “Insurance premiums accrued” of table 10, section. III and subtract from it the indicator of a similar substring in line 10 “Expenses for compulsory social insurance” of table 10, section. III.
CALCULATIONS FOR COMPULSORY SOCIAL INSURANCE IN CASE OF TEMPORARY
DISABILITY AND IN CONNECTION WITH MATERNITY
Table 1
———————————T——T——¬———————————T——T——¬
¦ Name of indicator ¦ Code ¦Sum¦¦ Name of indicator ¦ Code ¦Sum¦
¦ ¦string¦ ¦¦ ¦string¦ ¦
¦ 1 ¦ 2 ¦ 3 ¦¦ 1 ¦ 2 ¦ 3 ¦
+——————————-+——+——++——————————-+——+——+
¦Debt for the policyholder ¦ ¦ ¦¦Debt for ¦ ¦ ¦
¦at the beginning of the billing period ¦ 1 ¦ ¦¦ by the territorial body of the Fund ¦ ¦ ¦
+——————————-+——+——+¦at the beginning of the billing period ¦ 12 ¦ ¦
¦Insurance premiums accrued ¦ ¦ ¦+——T————————-+——+——+
+————T——————-+ ¦ ¦¦including due to the excess ¦ ¦ ¦
¦to the beginning ¦ ¦ ¦ ¦¦number of¦expenses ¦ 13 ¦ ¦
¦quarter ¦ ¦ ¦ ¦¦ +————————-+——+——+
+————+——————-+ ¦ ¦¦ ¦due to overpayment ¦ ¦ ¦
¦for reporting¦——————-+ ¦ ¦¦ ¦insurance contributions ¦ 14 ¦ ¦
¦quarter ¦¦ ¦ ¦ ¦+——+————————-+——+——+
¦(months) ¦L——————+ ¦ ¦¦Expenditures for mandatory purposes ¦ ¦ ¦
+————+——————-+ ¦ ¦¦social insurance ¦ ¦ ¦
¦ ¦ ¦ ¦ ¦+——————-T————+ ¦ ¦
+————+——————-+ ¦ ¦¦at the beginning of the quarter ¦ ¦ ¦ ¦
¦ ¦ ¦ ¦ ¦+——————-+————+ ¦ ¦
+————+——————-+ ¦ ¦¦for the reporting quarter¦————+ ¦ ¦
¦ ¦ ¦ 2 ¦ ¦¦(months) ¦L———-+ ¦ ¦
L————+——————-+——+——+——————-+————+ ¦ ¦
¦ ¦ ¦ ¦ ¦ ¦
+————+——————-+————+ ¦ ¦
¦ ¦ ¦ ¦ ¦ ¦
¦ +——————-+————+ ¦ ¦
The difference between these¦ ¦ ¦ ¦ 15 ¦ ¦
indicators are¦ L——————-+————+——+——
amount to be paid (additional payment)¦
contributions for "sick leave"
insurance according to Form-4 FSS of the Russian Federation¦
——————————
This approach is quite logical and fair.
After all, it is the amount of contributions that you must pay to the Social Insurance Fund at the end of the quarter that the Fund’s branch should find out from the Form-4 of the Social Insurance Fund of the Russian Federation that you submitted untimely.
It turns out that if your expenses for social insurance are more than the accrued contributions, then the fines for late submission of Form-4 of the FSS of the Russian Federation should be minimal.
Approach 2. The amount of contributions to be paid (additional payment) is the amount of accrued contributions to the Social Insurance Fund for the reporting quarter. Without any reductions in the amount of accrued benefits
For example, if for the reporting quarter a total of 30,000 rubles was accrued, and benefits amounted to 12,000 rubles, then the fine for late submission of the calculation to the Social Insurance Fund will be calculated from the amount of 30,000 rubles. As can be seen with the naked eye, with this approach the amount of the fine may be greater than with the first approach. To calculate the base for a fine, you simply need to take the amount of accrued contributions from Form-4 of the Federal Social Insurance Fund of the Russian Federation:
- for insurance premiums for “hospital” insurance - we take the indicator of the subrow “for the reporting quarter (months)” of line 2 “Insurance premiums accrued” of table 1 section.
I (that is, the amount of contributions accrued for the last quarter);
- for insurance premiums “for injuries” - similarly: we take the indicator of the subrow “for the reporting quarter (months)” of line 2 “Insurance premiums accrued” of table 10, section. III.
But with this approach, the amount of the fine will not be calculated from the amounts of contributions subject to payment or additional payment, as required by Law N 212-FZ and Law N 125-FZ<17>. The fine will be calculated from the amount of assessed contributions.
By the way, this is exactly the approach supported by the Social Insurance Fund.
Olga Viktorovna Denisevich, Head of the Department for Improving Legislation in the Field of Compulsory Social Insurance of the Department of Legal Support of Social Insurance of the Federal Social Insurance Fund of the Russian Federation
“In case of untimely submission of a calculation in accordance with Form-4 of the Federal Social Insurance Fund of the Russian Federation, the fine will be calculated from the amount of accrued insurance premiums for 3 months of the last quarter - without taking into account expenses for social insurance purposes.
Penalty for failure to submit Form 4-FSS
For example, if 10,000 rubles are credited every month. contributions, the fine will be calculated from the amount of 30,000 rubles. (RUB 10,000 x 3 months).
This applies to the calculation of both fines:
- for late submission of reports on insurance premiums in case of temporary disability and in connection with maternity;
- for failure to submit reports within the prescribed period for compulsory social insurance against accidents and occupational diseases."
* * *
If your FSS branch fines you based only on the accrued amounts of contributions, you will certainly be able to challenge this in court. But is it worth bringing the matter to a fine? It is better to avoid delays in submitting reports altogether. And there is one simple move for this. If you understand that you do not have time to draw up “correct” reports on time, submit at least an “approximate” report to the Social Insurance Fund, but on time. And then submit a clarification to the Fund. The main thing, as when submitting updated tax returns, is to do this before the Fund finds an error in your calculation or orders an audit<18>.
<14>Article 46 of Law No. 212-FZ; Art. 19 of Law No. 125-FZ.
<15>Letter of the Ministry of Finance of Russia dated February 10, 2009 N 03-02-07/1-59; Resolution of the Federal Antimonopoly Service of the North-West District dated March 12, 2009 in case No. A21-7367/2008; FAS UO dated January 21, 2009 N F09-10346/08-S2, dated September 8, 2008 N F09-6390/08-S2.
<16>Paragraph 13 of the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated March 17, 2003 N 71.
<17>Clause 2.3 of the Definition of the Constitutional Court of the Russian Federation of July 11, 2006 N 265-O; clause 2.1 of the Constitutional Court of the Russian Federation of December 16, 2008 N 1069-О-О.
<18>Article 17 of Law No. 212-FZ.
L.A. Elina
Economist accountant