Penalty calculator for taxes and insurance premiums. Kbk for payment of insurance premiums for compulsory social insurance Penalty on social contributions kbk
Every accountant is obliged to know what current BCCs are in effect in 2020 for the payment of insurance premiums for insurance against industrial accidents and occupational diseases (they are also called "injury premiums"). In this article, we provide a table with the current BCC, which must be indicated in payment orders for the transfer of contributions to the FSS for injuries in 2020.
Injury Contributions in 2020
In 2020, pension and medical contributions, as well as contributions for compulsory insurance in case of temporary incapacity for work and in connection with motherhood continues to be administered by the Federal tax office Russia. Wherein insurance premiums"For injuries" remain under the control of the bodies of the Social Insurance Fund of the Russian Federation.
Accordingly, in payment orders for the transfer of contributions for injuries in 2020, it is necessary to indicate the values of the BCF, which attribute the payment to the FSS.
Reporting to the FSS in 2020
In 2020, it is necessary to report on pension, medical and compulsory insurance contributions in case of temporary disability and in connection with maternity to the tax authorities. And on contributions "for injuries" - to the FSS. Below is the deadline for submitting reports to the FSS in 2020:
4-FSS in electronic form:
- for the 1st quarter of 2020 - 04/25/2020
- half year 2020 - 25.07.2020
- 9 months 2020 - 10/25/2020
- 2020 - 01/27/2020
4 - FSS on paper
- for the 1st quarter of 2020 - 04/22/2020
- half year 2020 - 22.07.2020
- 9 months 2020 - 21.10.2020
- 2020 - 01/20/2020
BCF table for contributions "for injuries"
Now, in the table, we will summarize the actual values of the BCF for contributions "for injuries" that an accountant needs to use in order to pay insurance premiums to the FSS and indicate in field 104 of the payment order. These KBK in 201 did not change. It should be noted that the new CPC for insurance premiums against industrial accidents and occupational diseases has not been approved either.
Since 2017, the FSS authorities have been closely monitoring insurance premiums "for injuries". The profile Law of 24.07.1998 No. 125-FZ in Articles 26.14 - 26.21 describes in detail:
- how the FSS conducts office and field inspections;
- how to document the results of these audits;
- how to appeal against the actions of employees of the FSS of Russia, etc.
Late payment of taxes or contributions is followed by tax penalties in the form of penalties. It is important to fill in the payment form correctly, because in case of an error, the amount will be considered not transferred. In this article, we will tell you how to fill out a payment order for payment of penalties on insurance premiums in 2020, we will show a sample of filling out a payment order for payment of penalties for each installment.
Payment of penalties on insurance premiums: payment order for 2020
For the transfer of penalties, a unified payment order form is used, approved by the Regulation of the Bank of Russia No. 383-P of 19.06.2012.
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Filling out a payment order for payment of penalties on insurance premiums in 2020
When transferring a penalty, most of the payment order fields are filled in the same way as when transferring the payment itself. But it is not possible to transfer the fee and penalty interest in one payment. Contribution and penalty payments must be separate.
Therefore, the easiest way is to take a payment order to pay the corresponding fee and change several details in it for transferring the penalty:
- Budget classification code,
- Basis of payment,
- Taxable period,
- Date and number of the document.
You can fill out a payment order from a blank form. Next, we will tell you how to fill in each payment details.
"Hat" of the payment
At the top of the payment order, we indicate its number and date. Here we indicate the type of payment. If the payment order is generated in the remote program banking services, for example, a client bank, this field is left blank.
The "payer status" variable is located next to it. We fill it in the same way as in the payment order for the payment of the fee, the penalty on which we are going to transfer. Let us recall the possible statuses of the payer:
Then we write the payment amount twice:
- First, in words, the amount of rubles with a capital letter, the amount of kopecks in figures. We write the words "rubles" and "kopecks" completely without abbreviations,
- Then rubles and kopecks in figures.
We pay penalties in rubles and kopecks. If the amount turned out to be in whole rubles, then it can be indicated as follows: "199 =", that is, without kopecks.
Payer's details
Then we fill in the payer's details:
- Company name,
- If the payer is an individual, then we indicate his status, for example, “ Individual entrepreneur Sergeev Alexey Ivanovich ",
- TIN of the payer,
- PPC organization. In payment orders on behalf of individuals, the checkpoint field is left blank,
- Bank details:
- Checking account,
- Correspondent account,
- Name of the bank.
If a payment order is issued in a banking or accounting program, all the details will be inserted into the payment order automatically.
Beneficiary details
The recipient of the payment can be your IFTS or territorial body FSS. If you do not know the payment details, then:
- You can find out the payment details of your IFTS on the official website of the Federal Tax Service of Russia,
- Payment details of the FSS are available on the official websites of the regional branches of the fund, but not all. Therefore, it is better to clarify the details for transferring money in your FSS branch.
We fill in the name of the recipient as follows:
- First, we write "UFK in ...", enter the name of the region, for example, "UFK in Moscow",
- Then in brackets we write the name of our tax office or branches of the FSS, for example, "UFK in Moscow (IFTS of Russia No. 43 in Moscow)", or "UFK in Moscow (GU - Moskovskoe regional office FSS RF l / s 40100770142) ".
We fill in the group of requisites located nearby:
Budget payment fields
The first difference between the payment for the payment of interest and the payment of the contribution itself is another BCC:
Contribution |
KBK for transfer of penalty interest |
---|---|
Payers - legal entity |
|
Pension insurance, basic rate |
182 1 02 02010 06 2110 160 |
Social insurance for disability and maternity |
182 1 02 02090 07 2110 160 |
Mandatory health insurance |
182 1 02 02101 08 2013 160 |
Pension insurance at an additional rate for employees from list 1 |
182 1 02 02131 06 2100 160 |
Pension insurance at an additional rate for employees from list 2 |
182 1 02 02132 06 2100 160 |
Contributions for injury |
393 1 02 02050 07 2100 160 |
Payers - entrepreneurs |
|
Pension insurance |
182 1 02 02140 06 2110 160 |
Health insurance |
182 1 02 02103 08 2013 160 |
Then the "Basis of payment" requisite is located, it is also filled in differently than in the payment order for payment of the fee. Here we indicate one of the letter combinations:
- ЗД - if we voluntarily transfer the interest arrears,
- TR - if you received a request from the Inspectorate of the Federal Tax Service or the FSS,
- AP - if the payment of penalty interest is made according to the act of inspection.
The next field is taxable period for which payment is made. If you transfer interest on demand or on an inspection report, then these documents indicate the period for which the interest must be paid. If the payment is made voluntarily, that is, the code "ЗД" is indicated in the previous field, then in the field "tax period" we put zero.
We also indicate zero if the tax period cannot be determined. For example, when several penalties accrued for different tax periods are transferred in one amount.
Then we indicate the number and date of the claim or inspection report for which we make payment. If the penalty is listed on a voluntary basis, and there is no demand or act, then put zeros in these fields.
Finally, we fill in the purpose of the payment. We write that we list the penalties, indicate for which insurance premium we pay the penalties, and the details of the foundation document, if any.
Payment order for penalties on insurance premiums: the payer is a third party
Interest on contributions can be paid not only by the policyholder himself, but also by a third party. This opportunity appeared back in 2016. For example, the founder, head of the company or any other natural person can pay taxes, fees or penalties on them.
Fill out the payment order taking into account the following features:
- In the group of payer's details, indicate the TIN and KPP of the organization for which the payment is made,
- In the "Payer" field, enter the full name of the person who will go to the bank, for example, the director,
- In the "Payer Status" field, indicate the status of the organization for which you are transferring money,
- Set out the purpose of payment as follows: enter TIN natural person that actually transfers money. Then put the sign "//" and indicate the name of the company for which you are transferring money.
The rest of the details are filled in the same way as in a regular payment.
Errors in payment orders for penalties on insurance premiums
When generating a payment order, mistakes may be made. Three of them are critical, since with them the penalty will be considered unpaid:
- Invalid recipient account,
- Incorrect Federal Treasury account,
- Invalid recipient tank details.
The rest of the errors are not critical, they can be corrected by writing a letter about payment clarification.
Samples of payment orders for penalties on insurance premiums in 2020
We described how to fill in all the details of the payment order for the transfer of penalties on insurance premiums. Now we will give examples of filling. You can download all samples.
Payment order for payment of penalties on insurance premiums to the FIU: sample
Penalties on contributions to the Pension Fund are transferred to the payment details of our tax office:
Payment order for payment of penalties on insurance premiums to FFOMS: sample
Since 2017, contributions to the FFOMS have been administered by the Federal Tax Service, therefore, penalties for medical contributions we also transfer to the account of our IFTS:
Payment order for payment of penalties on insurance premiums to the FSS: sample
In the IFTS we transfer only contributions to the Social Insurance Fund in case of temporary disability and motherhood:
Payment order for payment of interest on insurance premiums for injuries: sample
Contributions for injuries are still administered by the FSS, so we pay penalties on these contributions to the territorial department of social insurance:
The calculation of penalties for taxes and contributions is not easy, it depends on the date of the arrears, the period of delay and the size of the refinancing rate. Even a small oversight in the calculation of tax penalties can result in a large fine. To prevent this from happening, use the 2020 Tax Penalty Calculator for your calculations.
Please note that the date on which the arrears arise will affect the amount of penalty interest. If it was formed on December 27, 2018 or earlier, then the amount of the penalty interest is not limited by the maximum amount. If debts arose on December 28, 2018 or later, the penalty interest cannot exceed the arrears.
refinancing rates
table.
How to calculate interest at the refinancing rate
The calculation of penalties for taxes and contributions to the Federal Tax Service depends on the number of days of delay. In the first 30 days of delay in interest for each day, count 1/300 of the refinancing rate. From the 31st day, count on 1/150 of the refinancing rate. This procedure has been in effect since October 1, 2017 and is valid only for companies. For entrepreneurs, penalties for the entire period of delay will be charged by the tax authorities from 1/300 of the refinancing rate.
If the arrears arose before 10/01/2017, penalties are considered based on 1/300 of the refinancing rate, regardless of the length of the delay (letter of the Ministry of Finance dated 11/29/2017 No. 03-07-08 / 79081).
For contributions for injuries, the previous rules apply - the calculation is carried out taking into account 1/300 of the refinancing rate.
If during the delay the key rate changed, then the penalty interest is calculated for each rate separately. Recall that the refinancing rate for calculating penalties in 2020 is 6 percent. For the value of the rate for earlier periods, see the table.
The days of delay start from the day following the last day of payment of the tax or contribution. And they end with the day of actual payment (if this is the calculation of penalties for contributions for injuries) or the day that precedes the payment (for taxes and contributions to the Federal Tax Service, arrears for which were formed on December 27, 2018 or earlier). But for tax debts arising from December 28, 2018, penalties are also calculated for the date of payment (Federal Law No. 424-FZ of November 27, 2018)
Formula for calculating interest at the refinancing rate
The calculator of penalties for 2020 for taxes and contributions, which are transferred to the IFTS, contains a formula for the calculation (Article 75 of the Tax Code):
1.for debts that are due on October 1, 2017 or later, if the number of days of delay is more than 30 days:
Penalty = (Unpaid amount of tax or contributions with a period of up to 30 calendar days of delay x Number of calendar days of delay x 1/300 key rate that was in effect during the period of delay) + (Unpaid amount of tax or contributions with a period of at least 31 days of delay x Number of calendar days of delay x 1/150 of the key rate that was in effect during the period of delay).
2. for debts that are due on or after October 1, 2017, if the number of days of delay is up to 30 days, inclusive:
Penalty = Unpaid tax or contributions x Number of calendar days of delay x 1/300 of the key rate that was in effect during the period of delay
Our calculator calculates penalties for taxes and contributions that must be transferred to the IFTS. Injury fee interest is paid to the fund.
Insurance premiums at an additional rate for insured persons employed in the types of work specified in clause 1 of part 1 of Art. 30 of the federal law of 28.12.13 n 400-fz (list 1)
Penalties, fines and interest on insurance premiums for an additional tariff (list 1), starting from January 1, 2017
Insurance premiums at an additional rate for insured persons employed in the types of work specified in clause 2 - 18 h. 1 of Art. 30 of the federal law of 28.12.13 No. 400-fz (list 2)
At a rate that does not depend on the results of a special assessment of working conditions (class of working conditions)
At a rate depending on the results of a special assessment of working conditions (class of working conditions)
Penalties, fines and interest on insurance premiums for an additional tariff (list 2), starting from January 1, 2017
Insurance contributions for compulsory pension insurance in a fixed amount (for individual entrepreneurs)
Contributions for billing periods (including those calculated from the amount of excess income), starting from January 1, 2017
Supplementary social security contributions for flight crew members and coal workers
Contributions of organizations employing the labor of flight crew members of civil aviation aircraft to pay supplements to pension
Contributions paid by organizations of the coal industry to pay supplements to pension
Insurance premiums for compulsory health insurance of the working population
Contributions for billing periods beginning January 1, 2017
Insurance premiums for compulsory health insurance in a fixed amount (for individual entrepreneurs)
Contributions for billing periods beginning January 1, 2017
Insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity
Contributions for billing periods beginning January 1, 2017
Insurance contributions for compulsory social insurance against industrial accidents and occupational diseases
In case of violation of the deadline for payment of insurance contributions to the Pension Fund of the Russian Federation, the payer of these contributions will be charged penalties (Article 25 of the Federal Law of 24.07.2009 No. 212-FZ).
Penalties for late contributions to the FIU: for which days are charged
Penalty interest in the FIU is calculated for each day of delay starting from the day following the day established for the transfer of contributions to the day of their payment (inclusive).
How to calculate the default interest on insurance premiums
The calculation of penalties in the Pension Fund is made according to the following formula (parts 3, 5, 6, article 25 of the Federal Law of 24.07.2009 No. 212-FZ):
Penalty for late payment of contributions to the FIU: KBK
Transferring penalties to the Pension Fund of Russia in the budget, payment order you need to indicate a BCC that is different from the one that you indicate when paying the very amount of insurance premiums.
In field 104 of the payment, you need to specify - 39210202010062100160.
Sample payment order for payment of interest in Pension Fund you will find in.
When you don't have to pay interest to the FIU
If the arrears on insurance premiums were formed as a result of the fact that the payer was guided by the explanations of the regulatory authorities that were given to him personally or were intended for an indefinite circle of persons, then penalties in this case are not charged (part 9 of article 25 of the Federal Law of 24.07.2009 No. 212-FZ).
Also, penalties will not be charged if the payer was unable to pay insurance premiums on time due to the fact that, by a court decision, his bank accounts were blocked or his property was seized (