Penalties are calculated for each day of delay in payment of taxes and social security contributions. Their size depends on the amount of arrears, the number of days of delay and the refinancing rates in effect from the moment the debt was incurred until it was repaid. You can calculate the penalties yourself or go the simpler way - use the online calculator of penalties.
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
Determine how much tax or social security contributions you did not transfer to the budget on time and from what date the debt arose. This is usually the day after the tax or advance payment deadline. So, with a simplified taxation system, advance payments for the past quarter must be transferred no later than the 25th day of the first month of the next quarter. For example, for 1 quarter - until April 25. If the payment is not made or is not made in full, the default interest is calculated from April 26. If the deadline for payment is a day off, it is transferred to the next business day, and the penalty is calculated from the next day after it. For example, April 25 is Sunday. This means that the deadline is 27, and the penalty goes from 28.
Step 2
For the correct calculation of penalties, decide for yourself what date you plan to pay off the debt. At the same time, you no longer need to pay penalties for the day on which this will be done. Let's say you had to pay on April 25, and you can only do this on May 3. In this case, you must calculate penalties for the period from April 26 to May 2 inclusive, including for weekends and holidays. The total in this example is exactly 7 days.
Step 3
Check what refinancing rates were in effect during the period while your delay in payments lasted. If it has not changed, one indicator is sufficient. If it changes, you will have to split the delay time into periods in which different rates were in effect. The penalty for one day of delay is equal to 1/300 of the refinancing rate current for this date. The size of the refinancing rate at different times can be found on the website of the Central Bank of the Russian Federation.
Step 4
The easiest way is to use the online calculator of penalties, for example, on the website of the magazine "Glavbukh" (https://www.glavbukh.ru/pencalc/). To do this, you need to enter in the online form the date of occurrence and planned repayment of the debt and its full amount, and then click on the "Calculate" button.
