To calculate penalties for insurance premiums, you will need such initial data as the date of occurrence and planned repayment of the debt, the amount of arrears and the refinancing rate in the period from the deadline for payment of the contribution to the day when it was actually transferred to a particular extra-budgetary fund.
It is necessary
- - the date of the debt origination and its planned repayment;
- - the amount of arrears;
- - refinancing rates during the period while the delay lasted.
Instructions
Step 1
Unlike taxes, in which interest is charged from the day following the delay, including the advance payment, the delay in insurance premiums begins after the deadline for their payment at the end of the year. This date is December 31st. And if you have not met this framework, penalties should be charged to you from January 1 of the new year. If the Pension Fund of the Russian Federation has counted penalties on advance payments for you and you paid them in a disciplined manner, the fund must return this money to you or take it into account for your future contributions.
Step 2
Otherwise, the calculation mechanism is the same as for taxes. You must determine the date when you plan to pay off the arrears. In this case, penalties are charged for all calendar days from the moment the delay occurred, including weekends and holidays, from January 1 to the last day before the payment was made, inclusive. The penalty is no longer counted for the day of payment.
Step 3
A mandatory component of the calculation is also the refinancing rate that was in effect at the time when your delay in contributions lasted. If it changed, you will have to divide this time into the periods of validity of each value of the rate and calculate the amount of penalties for each separately, and then add up the results. Refinancing rates for different periods can be clarified on the website of the Central Bank of the Russian Federation.
Step 4
If all the necessary indicators are available, the penalty is calculated using the following formula: Penalty = Arrears on contributions * Number of days of delay * Refinancing rate / 100 * 1/300.
Step 5
There is also an easier option - to use the online calculator of penalties on the website of the magazine "Glavbukh" (https://www.glavbukh.ru/pencalc/). Enter in the appropriate fields the dates of the debt and its expected repayment, the amount of arrears and click on the "Calculate" button.
