Arrears is the amount of insurance premiums not paid by the organization within the period established by law. In this case, in addition to the arrears itself, you will also need to pay a penalty.
Calculation and collection of the amount of arrears
The indebtedness for insurance premiums for the reporting period consists of the following amounts: the balance of indebtedness at the beginning of the period, plus the amount of assessed premiums for the period, minus the amount of paid premiums. The arrears are included in the total outstanding contributions to the FSS. To calculate the arrears, you need to deduct the accruals for the last month from the debt at the end of the month (and not at the end of the period). The resulting number is indicated in the form "4-FSS" of the financial statements in the corresponding line "arrears". It is from this amount that the Social Insurance Fund calculates penalties and fines.
Tax legislation sets aside a maximum period for the collection of identified arrears. It is calculated as follows. The beginning of the report is the date of its identification, the time before the demand for payment, the period for voluntary payment, the time for the undisputed collection, and the time for going to court are added to it. The demand for payment of arrears to the FSS is sent by the supervisory authority within three months from the date of its discovery. The obligation to pay the contribution is considered fulfilled from the date of submission to the bank of a payment order to transfer funds to the account of the Federal Treasury. Recognition of the arrears as hopeless and its cancellation is possible only on the basis of an appropriate judicial act.
The demand for payment of the arrears must be fulfilled within ten calendar days from the date of its receipt.
Penalty interest: calculation, reflection in accounting
Penalties are calculated in the event of late payment of contributions for each calendar day of delay, they must be paid, except for the arrears due to payment. Penalties for each day of delay are calculated as a percentage of the amount of arrears, the interest rate is equal to one three hundredth of the current refinancing rate of the Central Bank. Penalties are transferred to the FSS simultaneously with the payment of insurance premiums, as well as after the payment of insurance premiums in full.
The amount of arrears and penalties may be forcibly recovered by the FSS at the expense of the insured's monetary funds and property.
In accordance with the second paragraph of Article 270 of the Tax Code, for the purpose of calculating income tax, expenses in the form of penalties and other sanctions transferred to extra-budgetary funds should be taken into account when determining the tax base. In accounting, the accrual of penalties is reflected by the following entry: Debit of account 99 "Profits and losses", Credit of account 69 "Calculations for social insurance and security". Penalties subject to payment in accounting do not affect the amount of the financial result, they do not change the size of the tax base. Therefore, in accordance with Accounting Regulations 18/02, there is no difference in accounting and tax accounting for these amounts.
