Calculation of penalties for insurance premiums calculator. Penalty calculator for taxes and insurance premiums. When do tax penalties arise?

How to calculate tax penalties- this question will arise before the accountant if the tax is transferred to the budget in violation of the deadlines or is not transferred at all. In our article, we will consider the nuances of calculating penalties in case of late payment of taxes. We will also find out, fine or penalty - how to write correctly.

For what period are tax penalties calculated?

If an organization or individual entrepreneur does not pay the tax within the period established by law, then starting from the next day after the end of this period, penalties are accrued on the amount of the arrears in accordance with clause 3 of Art. 75 of the Tax Code of the Russian Federation.

Read about the rules that govern tax payment deadlines in the material .

The period for calculating the amount of penalties, in accordance with paragraphs. 57, 61 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 No. 57, ends with the day the arrears are transferred to the budget. Thus, the next day after the debt is repaid, the accrual of penalties stops. This point of view is also shared by the Federal Tax Service of Russia in its clarifications dated December 28, 2009.

The position of the Ministry of Finance on this issue is different. About her - in the article .

What formula can you use to calculate tax penalties?

When calculating penalties for payment, the accountant in this formula must use the actual values ​​of the refinancing rate that were in effect during the period of late payment of taxes (clause 4 of Article 75 of the Tax Code of the Russian Federation). That is, if the refinancing rate changes during this period, you need to calculate penalties separately for the periods of validity of each refinancing rate, and then add up the resulting amounts.

Until October 1, 2017, this calculation formula was used by all taxpayers without reference to the length of the period of delay.

But from October 1, 2017, for legal entities that allow a delay in payment for a period of more than 30 calendar days, this calculation has changed. The change applies to a period of delay beyond 30 calendar days, concerns arrears that arose only after 09/30/2017 , and is expressed in doubling the value of the rate used in the calculation (subparagraph “b”, paragraph 13, article 1, paragraph 9, article 13 of the law “On Amendments...” dated November 30, 2016 No. 401-FZ). That is, the calculation formula additionally used in the event of a long delay in payment by legal entities looks like this:

If tax authorities decide to round up the interest rate for accrual of penalties, for example, to whole values, which will lead to an increase in payment, then such actions of inspectors can be appealed either to a higher tax authority or in court (Article 137, paragraph 1 of Article 138 of the Tax Code of the Russian Federation) . Moreover, the courts often take the side of taxpayers, as, for example, in the FAS resolution Northwestern district dated 09.11.2005 No. A42-5178/04-29 or the resolution of the 14th Arbitration Court of Appeal dated 21.01.2011 No. A05-9658/2010. This is due to the fact that the text of Art. 75 Tax Code of the Russian Federation rounding interest rate not provided.

An example of calculating tax penalties

Let's look at how tax penalties are calculated using a specific example.

Based on the UTII declaration individual entrepreneur Serebryakov Yu.V. needed to be paid single tax for imputed income for the 2nd quarter of 2017 in the amount of 48,000 rubles. no later than July 25, 2017. Individual entrepreneur Serebryakov transferred the tax to the budget only on August 2. That is, the entrepreneur was overdue for taxes by 8 days (from July 26 to August 2 inclusive), and penalties must be charged for this entire period of 8 days.

During this period of time, the refinancing rate (from January 1, 2016, equal to the key rate) was set by the Central Bank of the Russian Federation at 9%.

Let's calculate the amount of penalties payable:

Penalties = 48,000 × 8 × 1/300 × 9% = 115.20 rubles.

So, penalties in the amount of 115.20 rubles are subject to transfer to the budget.

Read the article about what will help you avoid accrual of penalties on taxes. .

How to write correctly: penalty or penalty, pays penalty, payment of penalty or payment of penalty

If there is any doubt when drawing up a payment document, whether it is correct - a penalty or a penalty, then it is better to consult a dictionary. Thus, in Ozhegov’s dictionary the word “penalty” is used to denote a fine for failure to fulfill any established obligations.

On the other hand, if there are several reasons for accruing a penalty, or if this penalty is accrued for a certain number of days, then it is customary to use the plural word - penalty. In addition, the word “peni” is considered obsolete today - instead, the plural word “peni” is widely used, this is a modern priority.

Therefore, when figuring out how to write correctly - penalty or penalties, amount of penalties or amount of penalties, pays a penalty or penalties, payment of penalties or penalties, calculation of penalties or penalties - it is advisable to opt for using the word “penalty” in the plural.

Results

Calculation of penalties for taxes is done according to the formula given in paragraph 4 of Art. 75 of the Tax Code of the Russian Federation. It involves the amount of tax not paid on time, the number of days of delay and the rate, determined as a share of the refinancing rate in force during the period of delay. This share in the general case is 1/300. From October 1, 2017, for legal entities that allow a delay of more than 30 calendar days, another value of this share is applied - 1/150.

Total required to pay: 0.00 rubles

How does the tax penalty calculator work?

1. Enter the tax amount;
2. Enter the official payment date;
3. Enter the date when the payment was made.

One of the reporting requirements imposed by tax authorities and extra-budgetary funds is timeliness. If it is indicated that the declaration under the simplified tax system must be submitted once a year before March 30, and the profit report quarterly, then this should be done. However, if you forget and miss submitting a document, there is nothing fatal about it, you will only have to pay a fine and penalties for underpaid tax. Penalty calculator for taxes that were not paid in deadlines It’s just meant to help you calculate them correctly (so as not to pay extra).

Let us remind you of the deadlines for submitting reports and payments:

Once again about fines and penalties

Sometimes you can hear almost angry exclamations from newcomers who do not understand why they were fined. “Well, they didn’t submit the report on time, didn’t take the payment to the bank, but then they did everything,” they are indignant. In fact, the procedure for submitting reports and making payments is determined at the federal level and for a reason. The Federal Tax Service has an entire Department working to optimize tax collection and reporting. Moreover, now it is possible to submit reports by mail and electronically. If each taxpayer does what is convenient for him, then in a couple of months we will stop paying taxes and submitting reports.

If you are late in submitting your reports, then regulations you must pay a fine. As a rule, the fine is 1,000 rubles for one declaration or report not submitted on time. In fact, the fine can be up to 30% of the amounts indicated in the declaration. However, if the amount of the fine is less than a thousand rubles, the fine is automatically rounded up to it. Therefore, we can see in the statements of our debts to the budget fines for untimely submission of reports amounting to a thousand rubles.

If taxes are paid late, in addition to the amount of tax due for payment to the budget, the accrued penalty is paid.

Other sanctions applied to the taxpayer that provide punishment for improper performance by the taxpayer of their duties described in tax code Russian Federation.

In a word, if taxes and fees are not received on budget accounts on time, in addition to all fines for late payments, each taxpayer is also obliged to pay the entire amount of accrued penalties.

How is the amount of penalties calculated?

The amount of the penalty represents charges for each day the taxpayer fails to pay the existing tax debt, starting from the day by which it was necessary in accordance with the law this debt to repay.

The amount of the penalty is calculated based on the unpaid amount of tax.

The percentage of payment of penalties on this amount is determined as 1 to 300 of the current refinancing rate of the Bank of Russia

Currently this rate is at 8.25%.

Below is the formula for calculating penalties for taxes, including under the simplified tax system:

• PrZ – the amount of overdue taxes;
• StRef – rate, expressed as a percentage, valid during the period of overdue debt;
• KolD – number of calendar days of delay;

Today, calculation of tax penalties is available online.

This means that to simplify the calculation procedure, an accountant can turn to specialized sites and use a service such as a tax penalty calculator.

Examples of calculating tax penalties

Let's look at a detailed example of calculating tax penalties:
Tsvetochki LLC failed to pay the accrued land tax in the amount of 6,000 rubles by February 10, 2014. The company managed to repay the full amount of land tax debt on March 11, 2014.
The rate from February 10 to March 11 (37 days) was 8.25 percent.

Tsvetochki LLC used the calculation of the amount of penalties using the formula:

.
.
.
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During the period of existence of overdue debt, for which the amount of penalties payable is considered, the refinancing rate may change several times.

Read also Sample form advance report, where can I download?

The accountant should know that if during the period during which penalties were accrued for the overdue debt, the rate underwent changes, each value for a certain period of validity of the rate is used to calculate the amount of penalties payable.

Let's look at this information using the example of calculating penalties for transport tax.
Yagodki LLC failed to pay transport tax in the amount of 10,000 rubles. for 2013 within the period established by law. The deadline for paying transport tax for 2013 is February 3, 2014.
The company paid the tax in installments:

• 13.02 – 4000 rub.;
• 03.03 – 6000 rub.

Consequently, the arrears for transport tax amounted to:

• 03.02 – 13.02 (11 KolD) – 10,000 rubles;
• 14.02 – 03.03 (18 KolD) – 6000 rub.

Rate at this time (example data):

• 03.02 – 10.02 (8 days) – 8%;
• 10.02 – 13.02 (4 ColD) – 8.25%;
• 14.02 – 20.02 (7 days) – 8.5%;
• 21.02 – 03.03 (11 days) – 8.25%.

Yagodki LLC calculated the amount of penalties for taxes:

Payment of penalties usually occurs at the same time as payment of the principal tax debt.

Or after transfer full amounts overdue debt.

Penalties not paid to the budget may be collected through write-off by tax authorities Money from legal entity bank accounts.

Sometimes it happens that the calculation and payment of penalties on taxes can be avoided.

To be more precise, there are only two situations where this is possible:

1. when, in connection with a tax decision, the taxpayer’s property was seized;
2. if, by a court decision, all transactions on a legal entity’s bank accounts were temporarily frozen, or funds in current accounts or his personal property were seized.

Read also Net asset calculation form for 2019

In these cases, there is no obligation to repay penalties for the entire duration of such debt.

Advance tax payments are overdue

In the case where a legal entity is obliged to finance tax payments in advance throughout tax period, the fulfillment of this obligation is recognized in the same manner as the payment of tax by a legal entity for the period in full.

If advance payments are transferred to the budget late compared to the deadlines established by law, then penalties will be charged for the entire amount of the overdue advance payment.

It is necessary to transfer advance payments for the following types of taxes:

1. income tax. Calculated based on the results of the quarter, half a year and 9 months, based on the amount of taxable profit on an accrual basis and the income tax rate;
2. property tax for legal entities. Advance payment for property tax is calculated using the formula = ¼ ( tax rate*average property value for reporting period). The calculation is made in each reporting period;
3. transport tax for legal entities. The enterprise determines the amount of transport tax payments payable to the budget in advance at the end of the reporting period, based on the formula = ¼ ( the tax base* tax rate). At the level of a constituent entity of the Russian Federation, the need to transfer advance payments for transport tax can be canceled;
4. land tax legal entities. Advances must be calculated and paid to taxpayers for which the reporting period is valid - a quarter. Advance payments for land tax are determined based on the results of the reporting period using the formula = ¼ ( cadastral value* tax rate).

At the level of a constituent entity of the Russian Federation, the need to transfer advance payments for land tax can be canceled

In the case where the annual financial results the accrued tax turns out to be lower than the total advance payments for which there was a need for payment in the reporting period, then penalties on such advance payments are subject to recalculation downward.

Postings for penalties in BU and NU

All expenses incurred by a legal entity for payment to the budget (in off-budget funds) penalties, fines and other things are taken into account as not accepted for tax purposes.

) to off-budget funds, in particular to the Pension Fund of the Russian Federation no later than the 15th day of the month following the reporting period, if this date does not fall on weekends or holidays (non-working days) (from 01/01/2017, payment of insurance contributions towards mandatory pension, medical and some types of social insurance will be carried out by the Federal Tax Service). Otherwise, the last day for paying contributions is considered to be the first working day after the officially established weekend. In case of late payment of insurance premiums by the payer, a penalty is charged to the Pension Fund of the Russian Federation for each day of delay.

Payment of penalties to the Pension Fund

As a result of the resulting delay in paying contributions to the policyholder, starting from the first day of non-payment and until the day of actual payment of the amount of contributions, penalties are calculated in the Pension Fund of the Russian Federation (excluding non-working days- from the 16th day of the month following the reporting period). Penalties for late payment of contributions to the Pension Fund are calculated in accordance with Art. 25 Federal Law No. 212 dated July 24, 2012 (loses force in 2017 with the entry into force of Federal Law No. 250 dated July 3, 2016).

Penalties for late contributions to the Pension Fund are calculated based on 1/300 of the refinancing rate officially adopted by the Central Bank for a given period of time. From the beginning of 2016 to the current moment, by a separate resolution of the Bank of Russia, the refinancing rate is equal to the indicator key rate and it is equal to 10% (at the end of 2016).

In order for the employer to determine the exact amount of the Pension Fund penalty, which was formed as a result of the delay in payment of contributions due to the fault of the policyholder himself, it is necessary to perform the following actions:

P = SV x D x SR / 300

The amount of penalties for late contributions to the Pension Fund (P) is calculated by multiplying the amount of insurance premiums accrued for payment for the reporting period (SV) by the number of overdue days (D) and by the ratio of the refinancing rate of 1 to 300 (SR/300).

Example of penalty calculation

The debt to the Pension Fund is 23,000 rubles. The overdue payment period is 25 days. We calculate the penalties:

23,000 x 25 x 10% / 300 = 191.67 rubles.

After the policyholder has received the final amount of the penalty, he must pay it to the Pension Fund. This can be done together with the payment of insurance premiums, as well as separately from their payment, but only after they are sent to the Pension Fund. When paying penalties on insurance premiums, you must indicate a special BCC on the payment slip; it differs from what is used to pay the insurance premiums themselves.

If the policyholder does not transfer the penalties voluntarily, they will be forcibly claimed from funds from his account. To do this, the Pension Fund of the Russian Federation, no later than two months from the date of discovery of the delay, must send an order to the bank to write off the required amount from the policyholder’s account. If there is no account, no funds in the account, or insufficient funds to cover the amount of the penalty, the funds will be collected by the Pension Fund from the organization’s property.

Penalties cannot be charged to the policyholder in the following cases:

If the policyholder has made an incorrect calculation of the amount of insurance premiums or their payment procedure, based on the information provided to him by the authorized bodies (persons of these bodies);

Due to the blocking of the organization’s accounts by a court decision (no penalties can be charged throughout the entire time the accounts are frozen).

Penalties on insurance premiums: calculation in 2017

In accordance with Federal Law No. 250 of July 3, 2016, which added a new Chapter 34 on insurance contributions to the Tax Code of the Russian Federation, most of the administrative powers on compulsory medical, pension and social insurance comes under the jurisdiction of the Federal Tax Service. In particular, how will insurance premiums be collected? tax authority, as well as all arrears, fines and penalties resulting from payment (non-payment) of contributions. In this case, the date of payment of contributions will remain unchanged - the 15th day of the month following the reporting period. From the beginning of next year, penalties for late payment will be the same as for similar violations under tax collections. To cover arrears, including in the form of penalties, the Federal Tax Service will be able to seize the accounts of the payer of contributions.

Another innovation is that penalties for late payments will increase for legal entities. If you have not paid taxes and fees for more than 30 days, penalties will be calculated based on 1/150 of the refinancing rate. If the delay is less than 30 days, the previous conditions for calculating penalties will apply - at 1/300 of the refinancing rate. That is, if the delay is more than 30 days, you must first calculate the penalties using the above formula, and starting from the 31st day of delay, use 1/150 instead of 1/30 of the refinancing rate. This innovation does not apply to individuals.

If an employer, as a result of previously made insurance premiums, has an overpayment, then he can use the overpaid amount of insurance premiums to pay off the existing penalty (Article 26 of the Federal Law No. 212 of 07/24/2009 - becomes invalid as of 01/01/2017). But only if the overpayment and penalties are under the control of one fee administrator. The Pension Fund of Russia can independently offset funds against penalties from the identified amount of overpayment or from a personal application of the policyholder. You can identify an overpayment, including by conducting. Even if the policyholder wants to return the overpaid amount without paying the existing penalty amount, the Pension Fund of Russia will refund the money only after deducting the penalty.

To cover the penalty due to overpayment, you must fill out an application in Form 22-PFR and submit it to the Pension Fund (in writing or electronically).