Calculation of penalties 1,300 refinancing rates formula. Penalty calculator for taxes and insurance premiums. Penalties for the Arbitration Court

The amount of penalties can be described in the contract itself as a percentage, an established amount, or regulated by the legislation of the Russian Federation. If the amount is established by law, then it is calculated according to a certain formula, regardless of whether the conditions for its calculation are specified in the agreement itself.

The penalty is determined by the formula:

СхДхР/100%*1/360

C - amount of debt.

D - number of days of delay.

R - refinancing rate.

The calculation of the fine using this formula can be considered using an example:

The amount of debt is 15,000 rubles.

The number of days of delay is 60 days.

Refinancing rate - 7.5%.

In this case, the calculation of the 1/365 penalty will look like this: 15000x60*9/100%*1/360=225 rubles.

Many people have a question - how much is 1/360 of the refinancing rate? Why is 1/360 used and not 1/365 if there are 365 days in a year? This value is regulated by regulations, in particular by Resolution of the Plenum of the Supreme Court No. 13, which determines the number of days in a month to be 30.
The start date of the delay is calculated starting from the day following the due date for fulfillment of obligations.

As for the refinancing rate, in detail, it is set by the Central Bank of the Russian Federation. Since 2016, it has been equal to the discount rate of the Bank of Russia. When determining the fine, it is necessary to take into account its current value, as it may change. For example, the Central Bank of the Russian Federation once again reduced the discount rate by 0.25 points to 7.25%, starting on March 26, 2018.

In practice, priority is given to the rate that is specified in the contract, and not prescribed in the legislation of the Russian Federation. As for judicial practice, it is customary to use the smaller of the values ​​(by law or contract) when we are talking about the liability of individuals. If we are talking about the liability of a legal entity and the amount of the penalty in the contract is less than according to the law, then the calculation is carried out at the refinancing rate, and vice versa. This approach is used to protect consumer rights, but it is not the rule. In practice, the scheme for calculating penalties can be chosen at the discretion of the court, since some norms of legislative acts can be interpreted ambiguously. If we are talking about a large amount, then it is advisable to use the help of an experienced lawyer who will protect the interests of the client and be able to achieve a reduction in the amount of the penalty.

Calculator for calculating 1/360 refinancing rate

Despite the fact that the formula for determining the penalty is not particularly complicated, practice shows that the calculation can cause some difficulties. Today there are special online services for quickly calculating penalties or fines. The 1/360 bet penalty calculator allows you not only to calculate the indicator in a matter of minutes, but also eliminates the risk of errors. The main thing is to correctly enter the initial data into the appropriate fields and the penalty calculator will determine the result.
It is also necessary to choose the right online service for calculation. One calculator calculates the penalty at double the size, the other at 1/300 or another share of the refinancing rate. In our case, we need a calculator to determine the penalty in the amount of 1/360.

Refinancing rate- this is the amount of interest accrued per year, which is paid by credit organizations to the main bank of Russia for the loan funds that it provided to them.

The refinancing rate is an important element that reflects all financial policy actions. It is not tied to the rates at the time of conclusion of contracts, apart from the function of economic settlement. The rate is used to assess taxes, calculate penalties, and penalties.

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Usage

By law, taxes are imposed on those rates that are larger than the refinancing rate, but in 2014 a resolution was adopted that all rates higher than the Central Bank rate, + 10 points on interest, will be taxed.

This means that for cash deposits in banks made in foreign currency, only interest that is more than 9 is subject to taxation, without applying the rate itself).

In this case, for each day of non-payment of tax or interest, the accruing penalty will be equal to 1:300 of the current refinancing rate for non-payment.

When signing a loan agreement, the interest rate at the time the borrower repays part or all of the debt is taken into account.

Penalty It's called a penalty

a sanction that is levied and paid by the borrower if he has not fulfilled the terms of the agreement or has not repaid loan debts on time.

The penalty is calculated using the formula only if the amount of interest was not specified in the contract. The refinancing rate is not specified when concluding the agreement. It's worth taking a closer look:

1. all factors that influence the amount of the penalty Paragraph two of Chapter 23 of the Civil Code of the Russian Federation is dedicated to the penalty.
2. Penalty provisions are also included in other legislative articles, as well as federal laws. The penalty can also be considered from the perspective of civil obligations, because late payment of debts is one of this factors. In the modern world, penalties are widely used in various areas, because in simple words it is compensation for losses caused by the length of loan repayment.
3. Paragraph 1 of Article 330 indicates that the creditor does not have to prove that he received losses due to late payment or non-payment at all; he has the right to demand compensation, as was the demand to pay off the penalty.
4. Losses are not so easy to calculate, but the amount of the penalty can be demanded at any time, since this number is known in advance.
   • If the borrower’s violations last a long time, then the losses, as a rule, cannot be calculated immediately, which is why all that can be done is to demand repayment of the penalty for the lack of cash deposits in the loan amount.
   • There are several types of penalties:

The first type of penalty (contractual) is indicated in writing and is a compromise between two parties - lender-borrower. If the terms of the contract are not observed, then such a penalty will be considered invalid, as stated in Article 331 of the Civil Code of the Russian Federation.

The second type is regulated by law or legal act. Such a penalty does not depend on the agreement between the parties and must be fulfilled in any case.

Legal penalties may be provided for by the following rules:

• Mandatory norm: a legal penalty in this case must certainly be carried out in a strict manner and in the established amount.
• Dispositive norm: the penalty is paid in the amount established by law. These conditions can be adhered to only if the conditions have not been changed in the personal agreement of the parties. The amount of the penalty, depending on the points provided for in the contract, can be changed, but only upward.

Legislative framework for calculating penalties

Sanctions under contracts and their volumes are specified in the Civil Code. These include fines and penalties. Penalty is the amount that accrues during non-payment. The penalty increases with each day of non-payment of the amount under the contract.

Formula: Amount of penalties (penalty) = Amount of funds equal to the price of the goods or another indicator on the basis of which the penalty is calculated * penalty rate at the time of late payment * number of days for which the penalty was not paid.

Information regarding the payment of penalties is specified in 330 of the Civil Code of the Russian Federation. If the case goes to court, but the terms of the contract have not been fulfilled, then Article 333 of the Civil Code of the Russian Federation comes into force. Then the court may reduce the payment of penalties. For example, if the amount of the goods is several times higher than it.

Interest is calculated based on Article 395 of the Civil Code of the Russian Federation, which contains all the information on the refinancing rate.

A separate case worthy of attention is the following: what to do if the fine comes from the counterparty? Previously, all transactions were carried out taking into account VAT, but not so long ago the Ministry of Finance issued a new notice, which was sent to all tax inspectorates. Since 2013, the VAT tax base, on the contrary, has decreased for the turnover of goods.

Whether the amounts are calculated with or without VAT, it is impossible to say for sure, because this data must be written down in the contract, and if the contract does not answer this question, then it is better to take the amount including VAT.

If the accountant uses the cash method, then it is necessary to take into account the payment of the penalty on the same day that it was covered.

How to calculate a penalty with examples

The formula for calculating the penalty at the rate is completely different from the formula that is used to calculate the penalty. This formula is as follows:

Formula: Amount of debt = Total amount of the contract* Number of overdue days* Refinancing rate/ 360).

In addition to the formula: 360 in the formula is the number of days. You shouldn’t be surprised by this number, because this number is established by regulations.

Example for refinancing rate: For example, company A delayed goods for 555,495 thousand rubles, the penalty percentage is 0.23. Hence 555,495: 100 * 0.23% = 127,764 rubles. This is the amount of the penalty for each day.

The amount of debt for 360 overdue days will be equal to 127,764*364 rubles.

Calculation of legal penalties

Legal penalties are regulated by Article 395 of the Civil Code of the Russian Federation. It is applied in cases where the borrower refuses to pay a penalty for late repayment of borrowed funds, as well as if the borrower unlawfully delays and delays the payment deadline.

Legal penalties are calculated using the following formula:

Formula: SZN= CH* Number of days* SR:360

In addition to the formula: SZN is the amount of legal penalty.

CH – amount of penalty.

SR – refinancing rate.

360 – the number of annual days, which is established by law.

Calculation of penalties under the contract

In some cases, the contract specifies the amount of the penalty that the borrower will have to pay in case of failure to fulfill the contract.

An example of calculating a penalty under a contract: For example, if the contract specifies a penalty of 0.2 for each day of non-payment, then the amount of the debt is multiplied by this number and the number of days for non-payment.

Calculation of penalties when changing the refinancing rate

The refinancing rate may change. Most often these changes occur in the direction of growth. If the refinancing rate is subject to any changes, then the penalty is calculated based on the data on its changes.

Example: If the refinancing rate in March 2011 was 8, and in June it reached a value of 8.25, then the penalty is calculated using the standard formula, but the values ​​​​are taken for the periods when the calculated rate was equal to 8 and 8.25. This means that the annual penalty is divided into parts, which are calculated in stages. This happens as follows: according to the formula, the penalty is calculated when the bet was 8, then separately when it is already equal to 8.25, and these values ​​are summed up.

Calculation of penalty 1: 300 refinancing rate

Let's consider one more issue - calculating the penalty of 1:300 refinancing rate. This is done using the following formula:

Formula: N = HO * (SRef / 300) * D

In addition to the formula: N – amount of compensation,

SRef is the Central Bank refinancing rate effective on the day of calculation (%).

BUT – everything that was not fulfilled under the contract, obligations, including VAT.

D – days overdue for payment.

An example of calculating a penalty at a rate: Since 8.25 is the value of the refinancing rate since 2012 in the Russian Federation, this value will be used in the calculation.

Let’s imagine that a certain company A was supposed to pay 10,000,000 rubles by 08/01/13, but by this date only 7,000 thousand rubles were paid. The creditor company waited another week (7 days), after which it demanded a penalty.

The calculation is as follows: 3,000,000 rubles were underpaid. The company waited 7 days.

According to the formula: 3,000,000* (8.25:300:100)*7.

Calculation at double refinancing rate

The double refinancing rate is not associated with the accrual of penalties, non-payment of debts or violation of customs laws. This concept is used in specific situations when personal income tax calculation takes place, where it is necessary to calculate the benefit from borrowed funds.

Calculation example: For example, if the annual refinancing interest rate is 10.85%, then the benefit for the year will be ¾ of this number, namely 8.6. This percentage is the annual benefit on the loan amount. In this case, the double refinancing rate is used as the main unit of account.

According to OSAGO

When calculating penalties under compulsory motor liability insurance, it is necessary to be guided primarily by the contract. If the contract was signed before September 1, 2014, then the old rules apply, and if later than this date, then the new ones.

The payment period for compulsory motor liability insurance begins to run from the moment all documents are provided to the insurer. If the conditions were violated, then the insurer is obliged to pay a penalty of 1% of the total amount, which will be equal to 1% of the total damage in a particular situation.

If the insurance was paid, but finances did not cover the entire amount of damage, then it is necessary to calculate the penalty from the amount of underpayment. If the deadline for sending the refusal was not met, the insurer must pay a fine of 0.05% of the amount.

For utility bills

Formula: Penalties = debt for housing and communal services * SR Central Bank / 300 * number of days of delay in payment.

Example: The amount of debt for housing and communal services on the 10th day is 2300.00 rubles. Payment was received on the 19th of the same month.

Number of days overdue: 9 (11-19th, taking into account the beginning and end).

Accordingly, with the formula, the penalty will be equal to: Penalty amount = 2300.00 * 0.0825 / 300 * 9 = 5.69 rubles.

By loan

The amount of penalties (sanctions) under a loan agreement is set separately by each bank and varies in size depending on the terms of the agreement.

As a rule, all calculations of penalties under a loan agreement are made using the following formula:

Formula: Penalty = amount of overdue debt under agreement (loan) * number of days of delay * amount of penalty under loan agreement / 100. It is best to analyze the formula using a real example.

Example: If the loan needs to be repaid every 20th day of the month, and the monthly payment under the loan agreement is 4,000 rubles. The penalty amount is 0.1% for each day.

The penalty has already amounted to 8 days of this month and 30 of the last, which equals a total of 38 days.

Using the formula we get: 4000*38*0.1:100= 152 rubles.

The debt for two months is 8,000 rubles.

8000*8*0.1:100= 64 rubles.

152+64= 216 rubles – penalty for 38 days.

In shared construction

The calculation of penalties for shared construction is calculated differently for:

1. Legal entities and entrepreneurs. Penalty = Total amount x number of days when the amount was not paid x refinancing rate of the Central Bank of the Russian Federation / 100 / 300.
2. For individuals, citizens of the Russian Federation. Penalty = Total amount of goods or the amount specified in the contract x number of days of delay and non-payment x refinancing rate of the Central Bank of the Russian Federation / 100 / 150.

Example: The developer did not transfer the development object to the shared citizen builder when the total amount of the contract is 200,000 rubles. The transaction is overdue by 150 days, with a refinancing rate of 8 (2011). According to the formula indicated above, the penalty is 160,000 rubles.

If the developer does not hand over the property to the organization, then according to formula No. 1 above, the amount of penalties accrues up to 80,000 rubles.

For taxes

A penalty is charged for each day of delay and non-payment of the loan debt. If the deadline for paying VAT is the 1st day, then the penalty is calculated from the 2nd day of the month and so on.

1. Date of accrual of penalties.
2. Finish payment end date.
3. The amount owed on the debt.

Example: If the amount owed on the debt is 200 rubles. The start date of the payment period is August 1, and the end date is August 31, then for the month the penalty accrued by 1.71, since the refinancing rate has been 8.25 since 2012.

Conclusion

1. The total amount of the contract. This is the total amount for which the trade turnover (or loan) will be made.
2. A penalty that accrues every day of late payments. The penalty can be specified in the contract, in the loan agreement, or be legislative.
3. The days when it is necessary to repay part of the debt or the entire amount and the day when the delay begins and the calculation of the penalty begins.
4. The refinancing rate, which can be found on the website of the Central Bank of the Russian Federation, from 2012 to this moment is 8.25%.

Purpose of the application:

Preparation of a full calculation of interest under Art. 395, 317.1 of the Civil Code of the Russian Federation and calculation of penalties, which can be used as an appendix to the statement of claim;

Operational verification of settlements during a court hearing.

The rates of the Central Bank of the Russian Federation for settlements under Articles 395 and 317.1 of the Civil Code of the Russian Federation are updated on the day of their publication. The next change in legislation on changing the calculation algorithm from August 1, 2016 has been taken into account by the developers.

The updated version of the mobile application (August 2016) has expanded capabilities. This version, in particular, provides:

Possibility of reducing (interim payments) or increasing the amount of debt (performing a new amount of work, etc.) during the settlement period;

The new procedure for determining the number of days in a year in relation to Art. 395 of the Civil Code of the Russian Federation after 03.23.16.

In addition, application owners will have access to a private section of the site with similar advanced calculator capabilities.

Considering that our lawyers also use the calculator, we are constantly working to improve the functionality and timely update the latest data for the calculator to work correctly.

You can download the application using the following links:

When collecting a penalty, the creditor should keep in mind that the agreement on the penalty must be made in writing, regardless of the form of the main obligation. Failure to comply with the written form shall result in the invalidity of the liquidated damages agreement.
It is worth noting that in judicial practice in cases of collection of penalties, the greatest disputes arise in terms of determining the moment when the debtor’s delay occurred.
The subject of proof for a claim for a penalty will be: the existence of an obligation of the debtor, non-fulfillment or improper performance thereof and the existence of liability for such a violation in the form of a penalty.

However, even if the creditor proves all the above circumstances, the court may refuse to collect a penalty in the declared amount, since in civil law there is a mechanism for reducing the penalty provided for in Art. 333 Civil Code of the Russian Federation.
By virtue of this article, if the penalty payable is clearly disproportionate to the consequences of the violation of the obligation, the court has the right to reduce the penalty. A reduction of the penalty determined by the contract and payable by the person carrying out business activities is allowed in exceptional cases if it is proven that the collection of the penalty in the amount stipulated by the contract may lead to the creditor receiving an unjustified benefit.
It should be noted that there are no clear criteria for determining the proportionality of a penalty, which gives rise to discrepancies in judicial practice.
Thus, the mechanism for collecting a penalty in the desired amount, as well as reducing it to the desired amount, is quite complex and requires the parties to perform actions to prove the above circumstances.

Russian tax legislation stipulates that taxes must be levied on the income of individuals and legal entities.

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There is no point in thinking about what will happen if you evade and the consequences of this. In fact, everything is clear. The state will receive its share, expressed in taxes, in any way. In addition, it is important to consider such a combination of circumstances as non-payment, coupled with all the resulting situations.

Definition of concepts

In order to better understand all the intricacies of this topic, you need to accurately understand and be able to define the terms. Thanks to this, the meaning of the entire article, as well as the topic in general, will become clear.

When signing a loan agreement, the interest rate at the time the borrower repays part or all of the debt is taken into account.

A penalty is a sum of money, determined by law, which the debtor undertakes to pay to the creditor in the event of non-fulfillment or insufficient fulfillment of his direct duties. In addition, a penalty is charged if the debtor is late in payment, regardless of the period of delay.

The main provisions of the penalty are as follows:

1. To compensate the debtor for the penalty, the creditor is not required to present the fact and evidence of the losses caused. It will be charged separately as a fact of violation, regardless of the consequences it could lead to.
2. The amount of the penalty is always determined in advance, so the fact of its payment must be quick and prompt. Otherwise it will only grow.
3. A penalty is a mandatory act of action, as it is provided for by law.

However, the penalty may have a different nature. For example, the legislator establishes it imperatively: 1/300 per day in case of non-payment of the refinancing rate, and in other cases optionally. In the second case, its size will depend on the conclusion of the government contract, but in the amount of no less than 1/300 on the day of payment.

Refinancing rate

The refinancing rate is the interest rate that is used by the Central Bank to provide loans on a secondary basis. It is taken into account that this rate is necessary for interaction with commercial banks.

Today, the rate is a special mechanism with which it is possible to identify average income, and it is used, most of all, to solve fiscal problems. It is required to understand finances and their management.

Its value is determined in two ways:

1. Selection on a competitive basis.
2. By scheduling a specific meeting to resolve this issue.

You can find the refinancing rate at branches of the Bank of Russia, or on the official website of the Central Bank of the Russian Federation.

As a rule, it is subject to constant and frequent changes, due to the fact that the inflation rate never stands still. They either rise or fall, and that’s exactly how the rate changes. However, the law stipulates that there are no duties at the double refinancing rate, as well as for late payments.

To calculate, you can use an online calculator, which will accurately calculate the penalties for payment at the rate.

You can make accurate calculations on the Arbitration Court website.

• To do this, you will need to fill out several fields, including:
• “Delay period”, in this field you need to indicate the period of delay. Its effect begins on the next day after non-payment of funds.
• “VAT”, this field is required to enter your rate.
• The refinancing rate is set by the service itself.

When filling out this information, the service will calculate the amount automatically. In addition, the resulting calculation can be printed if you use the “Print” button.

Today the refinancing rate is 8.25%.

Legislative acts regulating the calculation of penalties

An example would be Article 346, which states that the single tax will be established exclusively by the current Code. It also contains information that the Arbitration Court, the Constitutional Court and the Supreme Court resolve tax disputes.

In addition, the legislative acts regulating the calculation of penalties include the general part of the Tax Code and the Civil Code, which in Art. 311 considers and regulates the calculation of penalties.

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Procedure for calculating penalties

There is no uniform procedure for calculating penalties, since there are separate formulas for each type of penalty. Below are examples of penalties, as well as their conditional calculation, which can be used in practice.

Procedure for calculating legal penalties (with example)

A legal or state penalty will be considered if its size and grounds for recovery are determined by federal legislation. The parties, despite the agreement, cannot exclude its use. In any case, it will be paid, as provided by law.

The procedure for calculating the legal penalty will be based on the prevailing case.

For example, on 02/02/2012 the borrower took out a loan, the amount of which was 100 rubles. He undertakes to return the amount on 02/01/2013. However, he returned the amount only on February 12, 2013. It turns out that the period of using other people's money was ten days. During this period of time, according to the instructions of the Central Bank, the refinancing rate was equal to 8% per annum.

The calculation itself will be carried out using the following formula: Loan amount x refinancing rate x overdue period / 100 / number of days per year. Following this formula, the penalty will be equal to 2 rubles. 19 kopecks

The procedure for calculating penalties under a contract (example)

A contractual penalty is a type of penalty established by both parties, at their discretion and personal agreement. As a rule, the amount of a penalty of this type, the procedure for calculating it, as well as the conditions of use are completely determined by agreement of the parties. In this case, the right to demand payment of a penalty may be one of the parties having such powers, which either did not receive, or received, but in an insufficient way, its benefits under the contract.

An example would be the following situation. On October 31, 2012, firm N must transfer money to firm R for receiving products, total 100,000 rubles, this takes into account VAT 18%. Sanctions for delay under the contract are 10% from the amount of overdue payment for each day. Company N made the payment only on November 30, 2012. The amount of the penalty will be calculated as follows.

Amount of debt (100,000 rubles) x penalties under the contract (0.1) x number of days of delay (29 days) / number of days in a year (365 days). The total amount of the penalty was 794.52 rubles.

The procedure for calculating the penalty if there was a change in the rate (with an example)

As a rule, in the Russian Federation a penalty is charged for late payment. This amount must be calculated taking into account the refinancing rate. However, there may be a situation where the rate has been changed over a period of time.

Example. The amount of debt is equal to 1,000 rubles. The amount was required to be paid on December 1, 2012, and the actual payment occurred on October 1. It is worth noting that the refinancing rate before May 1 was equal to 7,75% per annum, after which it rose to the level 8,25%. In this case, difficulties may arise, but it is worth understanding that the calculation will occur according to the following formula:

1000x(sum of days of the previous refinancing rate) x (refinancing rate) + (number of days of the new refinancing rate) x (new refinancing rate) / 300.

In this case, the penalty will be 65 rubles.

Calculation of penalties in various situations

Calculation of penalties for utility bills

Persons who are overdue for payment of funds for utilities must pay the lender a penalty, the amount of which is 1/300 of the refinancing rate. According to 114p. Housing Code, the following formula will be used for calculation:
Penalties for non-payment = debt x refinancing rate / 300 x number of days of delay in payment of funds.

Calculation of tax penalties

Tax penalties will be paid by the debtor in any case in case of non-payment or late payment. Moreover, the fact will not be taken into account whether other measures are applied to him to ensure the payment of taxes. The calculation will take place according to the following formula:
Amount of penalty = amount of debt x number of overdue days x refinancing interest rate / 300.

Calculation of penalties for compulsory motor liability insurance

The second paragraph of the Law regarding compulsory motor liability insurance provides that the penalty is 1/75 from the refinancing rate valid at the present time. Taking this into account, the calculation of penalties for compulsory motor liability insurance will occur according to the formula below:

Penalty = (amount of compensation under Article 7 of OSAGO) x (refinancing rate) x number of days of non-payment / 100 /75.

Calculation of penalties in shared construction

In shared-equity construction, penalties are also calculated at the refinancing rate.

Moreover, for legal entities it will be 1/300 of the refinancing rate, and for individuals (citizens) it will be 1/150 of the rate, following Federal Law 214.

So, for legal entities, the calculation will take place according to the formula:

Penalty = cost of the contract X number of overdue days x rate valid at the moment / 100 / 300.

For individuals, the calculation will be carried out according to the formula:

Penalty = cost of the contract X number of overdue days x rate valid at the moment / 100 / 75.

Calculation of loan penalties

As a rule, each bank uses its own formula and program to calculate the penalty.