Calculator of penalties for taxes and insurance premiums. Penalties for non-payment of taxes: what happens if you don’t pay on time? Determining the size of the penalty: formula

Penalties for arrears arising from non-payment of mandatory insurance payments are calculated for each overdue day of the debt. From October 1, 2017, calculations must be performed according to new rules. The calculator makes it possible to online calculate penalties for the unpaid amount recorded from 10/01/2017.

The calculator contains the necessary changes introduced by tax authorities. The main thing is to take into account adjustments to the refinancing rate. Its value is constantly updated, the period of debt may reach a turning point of adjustment, this must be taken into account. The current size of this indicator is 8.5 percent. from 09.18.17.

Online calculator for calculating penalties for arrears until October 2017 – .

Calculation of the amount of penalties for insurance premiums from 10/01/2017 in an online calculator - recommendations

To calculate, indicate the indicator of the insurance premium not paid within the period established by law, that is, the amount of arrears. The debt is entered into the initial line of the online calculator.

To calculate penalties online you need to take a few simple steps:

Select the tax/contribution for which penalties need to be calculated;
Indicate the tax/contribution payment date established by law. Alternatively, you can enter the period for which the tax/contribution is paid with a delay, then the “Date” field will be filled in automatically. An exception is the case when a tax agent needs to calculate personal income tax penalties on employee salaries. In this situation, the date must be indicated independently, since personal income tax on such amounts is paid no later than the first working day following the day of actual payment of wages (clause 6 of Article 226 of the Tax Code of the Russian Federation), and this day is set by each employer independently, taking into account the requirements Labor Code(Article 136 of the Labor Code of the Russian Federation);
Indicate the date of actual transfer of tax/contribution;
Indicate the amount of tax/contribution due to late payment of which penalties have to be calculated.

As a result of these simple manipulations, you will receive a calculation certificate, which will indicate the amount of penalties and their detailed calculation directly.

Calculation of penalties (online calculator): calculation formula

By general rule, the amount of penalties is calculated using the following formula:

You will learn about the refinancing rate from.

However, from October 1, 2017, the procedure for calculating penalties paid to the Federal Tax Service for organizations has changed (clause 4 of Article 75 of the Tax Code of the Russian Federation (as amended, effective from 10/01/2017)).

Calculation of penalties at the Federal Tax Service from 10/01/2017

For debts arising from October 1, 2017, the amount of penalties depends on the period of delay.
Option 1. The delay in payment of tax/contribution to the Federal Tax Service was up to 30 calendar days (inclusive).
In this case, penalties are calculated using the above formula.
Option 2. The delay in payment of tax/contribution to the Federal Tax Service was 31 calendar days or more.
Penalties for calendar days of delay from 1 to 30 inclusive are calculated as follows:

And penalties for calendar days of delay starting from 31 days are calculated according to the formula:

To get the total amount of penalties, you need to add the two resulting values.
For example, an organization had to pay UTII in the amount of 10 thousand rubles. for the third quarter no later than October 25, 2017. However, the tax was actually transferred to the budget only on November 30, 2017. The amount of penalties will be 110.33 rubles. ((10 thousand rubles x 8.5% x 1/300 x 4 days (from 10/26/2017 to 10/29/2017 inclusive)) + (10 thousand rubles x 8.25% x 1/300 x 26 days (from 10/30/2017 to 11/24/2017 inclusive)) + (10 thousand rubles x 8.25% x 1/150 x 5 days (from 11/25/2017 to 11/29/2017 inclusive))).

Calculation of penalties at the refinancing rate (online calculator): how the number of days of delay is calculated

It is important to know that the period of delay for the purpose of calculating penalties for taxes and insurance contributions paid to the Federal Tax Service (contributions for health insurance, compulsory medical insurance and VNIM) is considered slightly differently than the period of delay for the purpose of calculating penalties for contributions “for injuries” and contributions on OPS, on compulsory medical insurance and on VNiM, when they were still paid to the Funds.

Thus, penalties for taxes/contributions to the Federal Tax Service are calculated for the period starting from the day following the established day for payment of the tax/contribution. And the end date for accrual of penalties depends on the date of arrears (Federal Law dated November 27, 2018 N 424-FZ, Letter of the Ministry of Finance dated January 17, 2019 No. 03-02-07/1/1861):

if the arrears arose before December 27, 2018 inclusive, then the day of its repayment is not taken into account in the total number of days of delay, i.e. penalties will be accrued until the day before the actual payment of the tax/contribution. For example, the organization is overdue personal income tax payment from vacation pay and benefits for November 2018, transferring the tax on December 27, 2018 instead of November 30, 2018. Accordingly, penalties will accrue in 26 days (from 12/01/2018 to 12/26/2018 inclusive);
if the arrears arose starting from December 28, 2018, then the day of repayment of the arrears is taken into account in the total number of days of delay. Let’s say that the personal income tax organization transferred the personal income tax from vacation pay and benefits for January not on 01/31/2019, but on 02/04/2019. This means that penalties will be accrued within 4 days (from 02/01/2019 to 02/04/2019).

As for penalties on contributions “for injuries”, as well as other insurance contributions paid before 2017 to the Funds, they are always calculated for the period starting from the day following the established day of payment of the contribution, up to and including the day of payment of the contribution (clause 3 Article 26.11 of the Federal Law of July 24, 1998 N 125-FZ, Part 3 of Article 25 of the Federal Law of July 24, 2009 N 212-FZ (as amended, valid until 01/01/2017)). For example, the company was supposed to pay “injury” contributions for November 2018 no later than December 17, 2018 (December 15 is a Saturday), but did so only on December 28, 2018. Consequently, penalties will be accrued for 11 days (from 12/18/2018 to 12/28/2018 inclusive).

When can you avoid paying a penalty?

There are situations when the payer, even if the payment of the tax/contribution is late, will not have to pay penalties. Let's list some of them.

Firstly, this is possible if the payer has arrears as a result of the fact that when calculating taxes/contributions he was guided by written explanations of the regulatory authorities (clause 8 of Article 75 of the Tax Code of the Russian Federation, 212-FZ (as amended, valid until 01.01 .2017)).

KBK for payment of penalties

The BCC for transferring penalties for a specific tax/contribution differs from the BCC intended for payment of the tax/contribution itself. What is the difference, we explained in. By the way, in it you will find a sample of filling out a payment order to pay a fine.

Penalties on insurance premiums are accrued in case of late payment of this payment. In the event of a debt on insurance premiums, penalties are calculated at the refinancing rate for each day of late payment. We offer to calculate penalties for insurance payments in online calculator below.

In fact, if the payment of insurance premiums is not made on time by the payer, then the penalty calculation is carried out by the tax service, which has been monitoring these payments since 2017. Penalties for injuries are calculated by the FSS. The payer has the right to check the correctness of the calculation. To do this, you can use an online calculator or carry out your own calculation using existing formulas.

note that from October 2017 changes will be introduced to the rules for calculating penalties for arrears. If previously the entire amount of the penalty was considered as 1/300 of the refinancing rate, then from October 1, 1/300 is applied only to the first thirty days of late payment, and for each subsequent day 1/150 of the refinancing rate is charged.

For calculation penalties on taxes not paid on time, use the online calculator from.

How to calculate penalties for insurance premiums using an online calculator

First of all, you need to determine the period of arrears in contributions. Insurance deductions must be made before the 15th day of the next month inclusive. If payment is not made on time, then from the next day it begins to be listed as arrears - debt.

The specified payment deadline applies to both insurance premiums paid to the tax service and to the Social Insurance Fund. Only contributions for injuries are paid to the fund.

If arrears in insurance premiums have arisen until October 1, 2017, then the penalty should be calculated as 1/300 of the refinancing rate.

If arrears arise from October 1, 2017, then the penalty is calculated according to the new rules.

Online calculators for calculating penalties according to the new and old rules are given above.

To calculate, you need to know the amount of arrears on insurance premiums. If it arose before October 1, then it is important to take into account the period during which the debt was incurred. It is possible that different refinancing rates were in effect during this period. In this case, you need to carry out a separate calculation for each bet, and then add up the results. In this case, select the desired refinancing rate in the appropriate calculator.

The amount of arrears is entered into the top field of the online calculator in Russian rubles.

It is also important to correctly calculate the number of days overdue for payment of contributions - the first day of the overdue period is the day following the payment deadline; the last day is the moment preceding the payment for closing the arrears on insurance payments to the Federal Tax Service. If a contribution for injuries is paid to the Social Insurance Fund, then on the day the payment is made.

The number of days overdue is entered in the lower field of the online calculator.

What formulas to use when calculating penalties in 2017

If the calculation is carried out before October 2017, then the formula for calculating the penalty for all days of late payment is as follows:

P. = Debt * 1/300 * St. ref. * Number of days overdue

If the calculation is carried out for arrears from October 2017, then the formulas are as follows:

First 30 days: P = Debt * 1/300 * St.ref. * Number of days overdue

From the 31st day: P = Debt * 1/150 * St.ref. * Number of days overdue

New calculation rules are prescribed in clause 13.b. Article 1, paragraphs 7 and 9 of Article 13 of Law 401-FZ, Letter of the Ministry of Finance 03-02-07/1/43489 dated 07/10/2017.

Example of penalty calculation

Calculation of penalties according to the new rules:

For September 2017 the organization must pay insurance premiums until October 16, 2017 in the total amount of 116,760. The actual payment was made on November 26, 2017. From September 18, 2017, the refinancing rate is 8.5%. If we assume that it will not change until November 25, then the calculation of the penalty in this example will look like this:

Number of days of delay = 40. For 30 days, penalties will be calculated at 1/300 of the refinancing rate, for the remaining 10 days - at 1/150.

For the first 30 days P = 116760 * 8.5% * 1/300 * 30 = 992.46 rubles.

For the days from the 31st P = 116760 * 8.5% * 1/150 * 10 = 661.64 rubles.

Total amount of penalties = 992.46 + 661.64 = 1654.1 rubles.

Let's carry out a similar calculation using an online calculator; in the top field we will put the amount of debt for insurance premiums 116760, in the bottom - 40 days of overdue. The result is as follows:

The result in the online calculator is similar to the calculation performed using the formulas.

Calculation according to the old rules:

For July 2017, the organization must pay insurance premiums by 08/15/17. In fact, the payment was made on September 26, 2017. Until September 18, 2017, the refinancing rate was 9%, from September 18, 2017 - 8.5%. Since the rate has changed during the period of late payment of contributions, the calculation will be carried out for each rate separately.

Penya- This specialized species sanctions that are imposed for violation of established monetary obligations. It should be said that a penalty and a fine are different concepts. The fine is a fixed amount, but the penalty may vary depending on the initial amount of obligations and the duration of their violations. Essentially, the longer the tax is not paid, the more significant the penalties will be.

Accordingly, in case of delay in payment of tax fees, the need to pay a penalty arises, and the penalty can be paid in addition to the tax, since it is calculated daily from the beginning of the period of delay. At the same time, the legislator establishes certain exceptions for calculating penalties. Thus, 26.1 of the Tax Code of the Russian Federation specifies a special calculation of penalties for agricultural tax.

At its core, a penalty plays an important role as a government instrument to enhance the actions of payers in the matter of timely payment of taxes. The accrual of penalties begins on the day when the delay is formed, and the accrual stops on the day when tax payments are made. The calculation is carried out individually for each payment separately.

All the nuances of calculating penalties are clearly defined in tax legislation. If the taxpayer has not fulfilled his monetary obligations in a timely manner, the process of calculating penalties begins;
Also, a penalty may be imposed if, during an audit by the tax authority, it turned out that the payment was not made in accordance with established standards, it was underestimated. Then a penalty will also be calculated for the amount of the difference;
If the taxpayer provides documents that prove that all transfers were made on time, or provides explanations for arrears, then the possibility arises not to pay a penalty, since there are no grounds for its accrual;
Penalties are also accrued for untimely fulfillment of obligations to pay social benefits and other mandatory payments that must be made by individual entrepreneurs and LLCs.

If there are grounds that are inherently and in accordance with tax code justify the payer for untimely fulfillment of obligations, then it is necessary to draw up written explanation to the tax authority, as well as provide documentary evidence of the situation. If the tax authority still does not take your evidence into account, you can write off the penalty through the court. During the proceedings, entrepreneurs often pay a fine, after which an overpayment occurs. Overpayment is part Money, which provides a surplus. They are formed through excessive payment of penalties, fines or taxes. In the event of a new penalty, the overpayment can be used as an element of debt repayment.

At its core, a penalty is a kind of instrument for calculating a fine, but only depending on the number of days of delay. In fact, at a set time, entrepreneurs and organizations must fulfill their obligations, and the money must go to the budget. If such actions were not carried out, then it is considered that the money remains with you, which means that the state has provided you with a certain loan, for which you will have to pay interest. Since the money you have left is no longer yours, but the state’s.

The accrual of penalties begins the next day from the moment you failed to fulfill your obligations to the state;
The calculation is carried out for each calendar day, and accruals will be carried out until the process of full repayment of obligations is completed;
The amount of the penalty will be set solely as a percentage of the amount of your debt. The main calculation tool is the refinancing rate. Percentage according to regulations equal to 1/300 of the refinancing rate.

These are the basic rules by which penalties are calculated. In fact, the amount that the taxpayer did not pay to the budget is determined, after which the amount of penalties is calculated every day.

Penalty = overdue amount tax obligations* refinancing rate/300* for the number of days during which the outstanding obligations were formed.

Remember that the refinancing rate is a value that is constantly changing. Therefore, you need to carry out the calculation process extremely carefully, using the bet parameters on this moment time.

The penalty is calculated from the next day from the moment deadline on payment of tax. For example, it has been established that the tax must be paid by the 27th. In fact, if the established obligations were not fulfilled on this day, then the process of calculating penalties begins on the 28th.

The law establishes that a fine and a penalty are compatible concepts. If for any violations financial obligations If a fine is provided, this does not exclude the calculation of penalties for late provision of funds. If tax service will see that payment of taxes and penalties, as well as fines, is not made, a process may be carried out to seize the property and accounts of the enterprise or entrepreneur.

For those days during which the enterprise was seized, no penalty is paid. That is, according to the law, its calculation in a given period of time will be illegal. If the tax authority counts these days as a penalty, then you need to fill out a statement and indicate the absence of the possibility of such charges. If you have already paid the penalty, a recalculation will be carried out, and an overpayment will appear in your account, which can later be used to pay off part of the amount of tax contributions.

If an entrepreneur or enterprise does not pay the penalty voluntarily, then the tax authority has the right to force collection. Most often, such collection is carried out using funds located in a bank account.

The tax office sends a request to the bank to transfer a clearly defined amount of funds to the budget, and the bank bears the obligation to carry out such a transfer even without your permission. After the transfer you will receive a notification about the transaction.

Collection can also be carried out at the expense of the property of an individual entrepreneur or an organization. The tax authority has the right to seize, describe and subsequently sell property for the amount necessary to pay off taxes, penalties and fines.

To understand in more detail all the nuances that determine the calculation of penalties, you need to consider several examples. Let's take a liability of 10 thousand rubles as a basis. We need to calculate the penalty for 12 days of delay. In this situation, we use the standard formula, but first find out the refinancing rate. Let's take the figure of 6.5%. It turns out that 10 thousand rubles will need to be multiplied by 6.5%, divided by 300, and also multiplied by 12 days of delay. This turns out to be a penalty of 26 rubles, which a person will have to pay along with the amount of tax debt.

It should be taken into account that the refinancing rate may change during the entire period of calculating the penalty. Therefore, the calculation should be divided into certain parts in order to obtain the real amount of the penalty. For example, the amount of debt remains the same 10 thousand rubles. During the first five days the rate was 8%, after which for 5 days it was 10% (default period 10 days). This means that you will need to calculate the penalty for the first five days, then for the subsequent ones, and summarize the results obtained. In other words, we take 10 thousand rubles, multiply by eight percent, divide by 300 and multiply by five, we get 13.3 rubles. 10 thousand rubles, multiply by 10 percent, divide by 300 and multiply by five, we get 16.6 rubles. The total amount will be 13.3 + 16.6 = 29.9 rubles.

Based on the above example, it becomes clear that the penalty is calculated based on the refinancing rate. If the rate has changed several times, then we carry out the calculation for each stage separately, and then summarize the results obtained. If the rate changed every day, then we carry out the calculation for each day separately, after which we add up the results.

The legislator determines various nuances when calculating penalties for various types tax Transport type tax is considered mandatory for legal entities and individuals. Its payment is made once a year. In case of non-payment of such tax, the penalty will be accrued only after three months from the date of non-fulfillment of obligations. The calculation will be carried out according to the standard formula.

This type of penalty is combined with the need to pay a fine. The amount is set at 30% of the total debt as a fine.

For example, tax obligations on transport tax amount to 5,000 rubles. The period of delay is 3 months and 10 days. This means that for three months from the date of violation of obligations, no penalty is accrued. If a person pays the amount on time, he will only have to pay a fine. If the delay is within the time specified by us, then the calculation will be as follows. 5000 will need to be multiplied by the refinancing rate (11%), divided by 300 and multiplied by 10 days of delay. We get the amount of 18.3 rubles. To the same amount you will need to add a fine in the amount of 30% of the total debt = 1,500 rubles. We find that the amount of fines, penalties and payments will be 5000 + 1500+ 18.3 = 6518.3 rubles payable.

Property tax is paid in accordance with established standards; there are special formulas for calculating the amount of tax;
When late payment a fine and also a penalty are formed;
The accrual of penalties is carried out by tax authorities, which identify the formation of a violation;
The debtor receives a specialized statement indicating the amount property tax, and also indicate information about the fine and penalty. The timing of payment of these funds is also determined. The penalty is calculated according to a standard scheme, with the need to calculate the amount for each day of delay.

Penalty for land tax

The obligation to pay land tax arises for certain entrepreneurs and organizations. In the event that arrears arise in the payment of land-type taxes, the process of calculating penalties according to the standard type is carried out. Taking into account the refinancing rate at the time of action to default on obligations. At the same time, for late payment of this tax there is a fine of up to 20% of the total debt. If the tax authority determines that the payment of the debt was intentional, the fine increases to 40%.

The law determines that the tax authority is obliged to send written notification of the need to pay debt obligations, as well as the amount of penalties. All calculations are provided in the notification.

Let's look at an example. The land tax is 20,000 rubles. The default period is 25 days. During the first 10 days the rate was 10%, during the next 15 days - 11%. This means that we need to make a calculation for the first ten days of delay. It turns out that 20 thousand rubles must be multiplied by 10% and divided by 300, and also multiplied by 10 days = 66.6 rubles. Now we make calculations in 15 days. It turns out that 20 thousand rubles need to be multiplied by 11% and divided by 300, the resulting amount is multiplied by 15 days = 110 rubles. The total amount of penalties is 110 + 66.6 = 176.6 rubles. In this case, you need to calculate the amount of the fine. This is 20% of 20 thousand rubles = 4000 rubles. This means that the payer must pay 20 thousand rubles + 4 thousand rubles + 176.6 rubles = 24,176.6 rubles payable.

The issue of penalties for income tax

Penalties will be calculated in the standard manner. At the same time, it is indicated that the calculation is carried out individually, and it is based on the amount that a person is obliged to pay as tax. If a person provides evidence that there are no obligations for tax contributions, then no penalty is imposed.

For this tax, a penalty is accrued after a month from the moment when a person had to fulfill his obligations to the tax structure.

Important points

As you already understand, a penalty is a certain obligation to pay additional payments in case of failure to fulfill previously assumed obligations. Accordingly, you should assess the current situation of the enterprise in detail and try to make all payments on time.

In case of violation of the terms of payment of tax fees, an obligation of taxpayers to pay a penalty is formed. This is not a right, but an obligation, and if the payer ignores the tax authorities’ requirements to implement necessary payments, the possibility of forced collection is formed. Most often, such collection is made from the current account of an entrepreneur or organization;
A penalty will be charged in any case, even if the person is one day late. Fulfilling tax payment obligations does not eliminate the need to pay a penalty. If you fulfill your obligations late, then you need to independently calculate the possible penalty and pay it immediately;
A penalty is assigned every time there is a process of late payments. If in the past reporting period you paid a fine and again violated your obligations, the fine will be calculated anew, taking into account the amount you had to pay;
As soon as tax obligations are met, the calculation of penalties stops. If the penalty is not paid, then no penalty is accrued, but the obligation to pay remains.

Penalty is charged not only on tax fees, but also on advance payments. This means that tax payers must ensure that all payments are made on time.

The penalty will not be calculated in the following cases:

If the organization has an overpayment of the specified tax, and the amount of the overpayment is sufficient to cover the current payment;
In the case when the payment was received untimely, but the amount of overpayment is sufficient to completely cover the generated data on the penalty;
In accordance with Article 78 tax legislation, tax officials are required to independently carry out the procedure for recalculating the overpayment into arrears or into the amount of penalties and fines.

Also, penalties will not be charged if the payer fulfills its obligations in a timely manner. The legislation clearly defines the time limits within which it is necessary to pay certain types of taxes. There is also a lot accounting programs, which are created in such a way that the manager or accountant can control the onset of the period during which they need to fulfill their obligations to pay taxes.

This year, the calculation of penalties is carried out according to the standard methodology, but now, the payment of such penalties is established not only for tax, but also for insurance premiums. At the same time, Article 75 of the Tax Code of the Russian Federation specifies all the nuances that will be used when calculating such a penalty.

In case of delay in payment of tax fees, organizations and entrepreneurs bear responsibility in the form of having to pay a fine (according to certain types taxes), and also the need to pay a penalty is formed, based on 1/300 of the refinancing rate. If there is a delay in the payment of tax fees and insurance premiums for more than 30 days, a more stringent tax calculation structure will be established in accordance with 1/150 of the refinancing rate.

For example, the overdue amount is 10 thousand rubles, the overdue period is 40 days. For the first 30 days, the calculation will be carried out in accordance with the standard rates of 1/300 of the refinancing rate. Conventionally, the rate is 10%, we get 10 thousand rubles, multiplied by 10% and divided by 300 and multiplied by 30 days = 100 rubles. For the next 10 days of delay, the calculation will be as follows: 10 thousand rubles, multiply by 10 percent and divide by 150 and multiply by ten days, we get 66.6 rubles. The total amount to be paid is 166.6 rubles.

Accordingly, than longer term, during which the process of delayed payments is formed, the more significant the amount of the penalty will be.

How are penalties calculated after taxes are paid?

The law determines that there are limits within which tax payments must be made. If such boundaries are violated, then fines and penalties are formed. A fine is a static parameter that is established by the state and is paid in the form of a clear amount, regardless of the period during which the payment is overdue. The penalty depends precisely on the time during which certain obligations are not fulfilled. Above, we examined the formula for calculating penalties and determined the nuances of calculations in a given situation. Now let's look at the situation when the tax is paid, but without a penalty, what will happen?

The penalty must be paid in mandatory, since it was formed due to violation of established obligations, and acts as a debt of the taxpayer;
In case of full repayment of the tax debt, the calculation of the penalty is terminated, but the payment obligations remain.

You will certainly have to pay the penalty amount. It, of course, does not increase, since there is no possibility of accruing interest on penalties, but the obligation to pay remains, and you will not be able to refuse this obligation.

The law defines the possibility of a subsequent forced procedure for collecting penalties if the taxpayer does not respond to the demands of the tax authority to fulfill its obligations. Essentially, accounts and property may be seized. Moreover, it is even possible to carry out the procedure for selling property as debt obligations. But, most often, the option of deducting funds in a clearly established amount from the current account of an entrepreneur or organization is used.

How to reflect a penalty in accounting?

Calculating income tax necessarily requires indicating all types of expenses of the enterprise. At the same time, such expenses include all funds that are transferred to the state budget. This means that expenses reflect not only taxes, but also fines and penalties, and other sanctions. The accrual of penalties is reflected in debit 99, and is also reflected in credit 68, where you will have to indicate the parameters for calculating taxes and other fees.

Conclusion

Penalties are a kind of motivating factor for making timely tax and tax payments. social benefits. Payment of penalties is the responsibility of the taxpayer. It is formed exclusively if there is a violation of the established boundaries for tax payment. Even if the delay is one day, you will still have to make payment.

Essentially, the penalty is calculated based on the number of days during which the taxpayer did not fulfill its obligations. But, certain norms for various taxes are immediately taken into account. For example, for income tax, it is possible to calculate penalties only after the expiration of a month from the moment when violations of the payment limits were committed. A specialized formula has been developed, on the basis of which you can calculate the penalty quickly and easily. You can independently, without waiting for a notification from the tax office, make all the calculations (be careful about the refinancing rate) and pay the tax and penalties to avoid further difficulties and problems. These penalties must be reflected in the documentation of the enterprise’s expenses.

From October 1, 2017, the procedure for calculating penalties for late payment of taxes has changed. What innovations should taxpayers take into account when calculating penalties in the event of arrears?

How are penalties calculated?

Failure to pay tax (advance payment) entails the accrual of penalties on the amount of arrears (clause 2 of article 57, clause 3 of article 58 of the Tax Code of the Russian Federation).

According to clause 1 of Article 75 of the Tax Code of the Russian Federation, penalties are recognized as established sum of money, which the taxpayer must pay in case of payment of due amounts of taxes (fees, insurance premiums), including taxes paid in connection with the movement of goods across the customs border of the Customs Union, later than the deadlines established by the legislation on taxes and fees.

A penalty is accrued for each calendar day of delay in fulfilling the obligation to pay a tax or fee, starting from the day following the tax or fee payment established by the legislation on taxes and fees (clause 3 of Article 75 of the Tax Code of the Russian Federation).

The penalty for each day of delay is determined as a percentage of the unpaid tax amount.

The purpose of calculating penalties is to compensate for the loss of the state due to late payment of taxes (Definitions Constitutional Court RF dated May 29, 2014 No. 1069-O, dated May 12, 2003 No. 175-O).

Until October 1, 2017 interest rate The penalties corresponded to 1/300 of the refinancing rate of the Central Bank of the Russian Federation in force during the delay in tax obligations (obligations to pay insurance premiums). The refinancing rate is equal to the key rate of the Central Bank (since 2016, the Central Bank of the Russian Federation does not set the refinancing rate).

Important!
On October 1, 2017, the changes made to clause 4 of Article 75 of the Tax Code of the Russian Federation came into force, Federal law dated November 30, 2016 No. 401-FZ (hereinafter referred to as Law No. 401-FZ).

New procedure for calculating penalties

Penalties for late payment of tax (insurance premium) from October 1, 2017 are calculated according to new rules

The penalty for each calendar day of delay in fulfilling the obligation to pay tax is determined as a percentage of the unpaid tax amount.

In this case, the interest rate of the penalty is assumed to be equal to:

For individuals (including individual entrepreneurs):

1/300 of the refinancing rate of the Central Bank of the Russian Federation in force at that time;

For organizations:

for delay in fulfilling the obligation to pay tax for a period of up to 30 calendar days (inclusive) - 1/300 of the refinancing rate of the Central Bank of the Russian Federation in force at that time;
for delay in fulfilling the obligation to pay tax for a period of more than 30 calendar days - 1/300 of the refinancing rate of the Central Bank of the Russian Federation, valid for the period up to 30 calendar days (inclusive) of such delay, and one 1/150 of the refinancing rate of the Central Bank of the Russian Federation, valid for the period starting from 31st calendar day such delay (clause 4 of Article 75 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service of the Russian Federation dated September 28, 2017 No. ZN-4-22/19471@ “On the implementation of the provisions of Federal Law No. 401-FZ”).

Important!
From October 1, 2017, long delays in non-payment of tax (more than 30 calendar days) will cost the taxpayer more.

In addition, Article 75 of the Tax Code of the Russian Federation has been supplemented with a new clause 4.1.

We are talking about deferring the accrual of penalties for non-payment of property tax for individuals, based on cadastral value objects of taxation, in those regions where the “cadastral” procedure for calculating property tax is established.

Let us recall that on January 1, 2015, a new Chapter 32 “property tax for individuals” of the Tax Code of the Russian Federation, introduced by Federal Law No. 284-FZ of October 4, 2014, came into force.

The tax base for taxable objects is calculated on the basis of their cadastral value, except in cases where a constituent entity of the Russian Federation has not made a decision to determine tax base, based on the cadastral value (clause 2 of Article 402 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service of the Russian Federation dated October 16, 2014 No. BS-4-11/21489@).

But in some constituent entities of the Russian Federation, property tax for individuals is still calculated based on the inventory value of real estate, multiplied by a deflator coefficient. For such individuals, the norm of clause 4.1 of Article 75 of the Tax Code of the Russian Federation does not apply.

In this case, for the amount of arrears on the property tax of individuals payable for the tax period of 2015, a penalty is accrued starting from 05/01/2017.

Examples of calculating penalties according to the new rules

Penalties for arrears that arose before the innovations came into force should be accrued according to the old rules, regardless of the duration of the delay (clause 9 of Article 13 of Law No. 401-FZ).

Important!
This means that if the tax payment deadline came before October 1, 2017, then the penalty is calculated according to the old rules, i.e. based on 1/300 of the refinancing rate, regardless of the number of days of delay.

The algorithm for calculating the period of delay in taxes for calculating penalties has not changed.

Penalties are calculated starting from the day following the tax payment established by the legislation on taxes and fees. Thus, the number of days of delay in taxes for calculating penalties is determined from the day following the due date for payment of the tax, and to the day preceding the day of its payment (clause 3 and clause 4 of Article 75 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of the Russian Federation dated 07/05/2016 No. 03-02-07/2/39318). If the refinancing rate that falls on the days of delay has changed, then penalties are calculated based on each refinancing rate of the Central Bank of the Russian Federation separately.

Important!
At the same time, for a one-day delay in paying taxes (fees, insurance fees), penalties do not need to be accrued and paid (Clause 3 of Article 75 of the Tax Code of the Russian Federation, Letter of the Ministry of Finance of the Russian Federation dated July 5, 2016 No. 03-02-07/2/39318) .

Example No. 1

Since the period of delay does not exceed 30 days, the penalty is calculated at 1/300 of the refinancing rate.

Let's assume that the refinancing rate has not changed in 4 days.

Then the calculation of the penalty for the period of delay will be:

(500,000 rubles x 8.5%/300) x 4 days = 566.67 rubles.

Important!
A similar approach to calculating penalties from October 1, 2017 will be applied to insurance premiums. That is, if the delay in payment of insurance premiums to the company is more than 30 calendar days, then penalties are calculated based on 1/150 of the refinancing rate that was in effect during the period of delay.

Example No. 2

Due date for payment of contributions compulsory insurance in case of temporary disability and in connection with maternity for September 2017 - October 16, 2017 (transfer from the weekend).

The company transferred insurance premiums late - December 29, 2017.

The amount of arrears amounted to 100,000 rubles.

The period of delay is 73 calendar days (from 10/17/2017 to 12/28/2017).

From September 18, 2017, the refinancing rate is 8.5% (Information from the Central Bank of the Russian Federation dated September 15, 2017).

Let's assume that the refinancing rate has not changed in 73 days.

The period of delay is up to 30 calendar days - from 10/17/2017 to 11/15/2017 inclusive.

Calculation of penalties for this period: (100,000 rubles x 8.5% / 300) x 30 days = 850 rubles.

The period of delay from 31 calendar days is from November 16, 2017 to December 28, 2017 inclusive.

Calculation of penalties for this period: (100,000 rubles x 8.5% / 150) x 43 days = 2,436.67 rubles.

In total for the entire period, the amount of the fine was: 850 rubles + 2,436.67 rubles = 3,286.67 rubles.

Thus, if the delay in payment of taxes (fees, insurance premiums) of a company is more than 30 calendar days, then the amount of the penalty from 31 calendar days will be 2 times higher.