Penalty for personal income tax calculation rules. Kbk for personal income tax payment

Personal income tax is withheld and transferred to the budget by all legal entities that accrue any payments in favor of individuals.

It is withheld from any accrued income unless it is fully or partially exempt from taxation in accordance with Art. 217 Tax Code of the Russian Federation.

In case of untimely or incomplete payment of tax, the enterprise pays penalties, the amount of which is calculated as a percentage of the late payment. It is equal to:

• 1/300 of the refinancing rate established by the Central Bank of the Russian Federation for the first 30 days of delay and 1/150 of the rate for all subsequent times. (clause 4 of article 75 of the Tax Code of the Russian Federation).
• 1/300 of the refinancing rate established by the Central Bank of the Russian Federation for the entire period of delay, if the arrears arose earlier.

The main personal income tax payment and penalties for late payment are paid to different CBCs.

To which KBC are penalties transferred if personal income tax withheld from employee income is transferred untimely?

Individuals from whose income the enterprise withholds personal income tax may be:

• ordinary employees receiving remuneration for performing their labor duties, and persons working under civil contracts;
• foreigners employed on the basis of a patent, in accordance with Art. 227.1 Tax Code of the Russian Federation.

The tax withheld from their income is paid on different codes KBK:

• tax for employees is transferred to KBK 18210102010011000110;
• fixed tax for foreign citizens - at KBK 18210102040011000110.

These codes were approved by order of the Ministry of Finance of the Russian Federation on June 08, 2018 No. 132n. They have not changed in 2019.

Don't know your rights?

When filling out field 104 of the payment order in categories 14 to 17 of the KBK of the 2019 personal income tax penalty for employees, code 2100 is indicated.

The BCC for personal income tax penalties will take the form:

• for employees - 18210102010012100110;
• for foreigners working under a patent - 18210102040012100110.

Unlike the tax itself, which is withheld from the income of individuals, late fees are paid at the expense of the employer.

What to do if the KBK code was entered incorrectly?

What if, instead of the KBK code for personal income tax penalties, the KBK according to which the tax itself is paid was indicated?

If the identified error did not lead to non-transfer of tax to the budget, then the taxpayer needs to act in accordance with clause 7 of Art. 45 of the Tax Code of the Russian Federation.

In this situation, he has the right to file a tax office at the place of payment of the tax, a statement outlining the error made and attach to it a copy of the incorrectly executed order confirming the fact of the payment. Based on the application received, the tax authority will decide to clarify the payment or contact the taxpayer with a proposal to reconcile mutual settlements.

A sample application can be downloaded.

The Federal Tax Service will notify the payer of its decision no later than 5 working days after its adoption. The adjusted payment is recognized as paid on the day of its transfer.

***

Collection of penalties is an interim measure, the purpose of which is to encourage timely payment of taxes. Penalties are transferred to a special KBK code indicated in field 104 of the payment order. Incorrectly specified KBK when paying penalties for personal income tax in 2019 is not considered a critical error. To correct it, the taxpayer can submit an application to the Federal Tax Service.

In 2020, a procedure for submitting Form 6-NDFL was introduced for employers. It allows you to control the timely payment of taxes. Indeed, in accordance with Article 123 of the Tax Code of the Russian Federation, fines are provided for non-payment of personal income tax in 2020. The amount will be 20% of the overdue amount and additional penalties. The number of days during which the payment was overdue is not taken into account.

There are no mitigating circumstances when determining the amount of the fine. Therefore, even if the tax authorities did not send the receipt on time, sanctions will be applied.

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According to experts, the measure is considered legal. But sometimes unfair decisions are noted. After all, citizens may suffer due to shortcomings of the tax inspectorate.

To avoid such situations, it is important to know the deadline for paying taxes. If you deposit funds before a certain date, you will not have to pay any fines.

Provisions by law

Personal income tax must be paid within the time limits specified in Article 226 of the Tax Code of the Russian Federation. If the date is missed, the Federal Tax Service has the right to fine the violator. The amount of sanctions will be 20% of the payment amount. This rule applies to all taxpayers.

More severe penalties apply to tax agents. They can be legally prosecuted even under criminal law.

The deadlines for payment for employers are prescribed in Article 226 of the Tax Code of the Russian Federation. At the same time, they do not need to rely on the norms of Articles 227 and 228.

The collection of a fine can be carried out by the inspectorate in two cases. In the first, a fine is applied if there is no tax withholding from the funds transferred to the employee. Sanctions are also applied to organizations that do not transfer fees to the state budget in a timely manner.

Such norms are reflected in Article 123 of the Tax Code of the Russian Federation. In addition, the payment rules are prescribed in Letter of the Ministry of Finance of the Russian Federation No. 03-02-07/1/8500, which was issued on March 19, 2013.

Despite the accrued fine, the tax agent must still deduct personal income tax. Based on paragraph 1 of Article 46 and paragraph 1 of Article 47 of the Tax Code of the Russian Federation, collection can be carried out by tax authorities forcibly. If payment deadlines are violated, the organization will be required to pay a penalty. The amount is determined in accordance with the duration of the delay.

Central questions

Penalties for non-payment of personal income tax in 2020 are provided for many categories of taxpayers. It is important to know how much the violator of the law will have to pay and what changes have been introduced to the legislation since the beginning of the year.

Who should pay

Personal income tax is withheld from each employee by the employer. It is 13%, which is set at the state level.

If a citizen is a resident of the country, then when calculating it is important to know the full amount of income within the state and beyond. For non-residents the tax base determined only on the basis of Russian income.

Taxes for the labor activity of employees are paid by employers. The status of the institution and its organizational form are not taken into account. Foreign citizens pay the patent tax in advance in the established amount.

If specialists carry out private practice, their income is obtained through independent labor activity. The procedure for withholding tax is prescribed in Articles 226 and 227 of the Tax Code of the Russian Federation.

When does it end taxable period, organizations must send to the tax office for each employee. The document reflects the amount total income and withholding tax. Submission of reports is scheduled for April 1 of the following reporting year.

Onset of liability

Sometimes employers don't pay tax fees, but the inspection does not reveal any violations. It is important to know how long you can hold him accountable.

The period may vary depending on the method of receiving income:

• cash;
• natural goods;
• in the form of material benefit;
• non-cash way.

Some employers use an envelope system for paying salaries to avoid paying taxes. In this case, the amount of taxes and insurance contributions is reduced.

If tax inspectors reveal violations, the employer will have to pay 40% of the debt. But violators are often not afraid of this. Therefore, the issue of not only increasing penalties, but also other countermeasures is being resolved by law.

After committing an offense, the employer will need to pay a fine. It is calculated depending on certain circumstances. It is important to know the situations when additional funds cannot be withheld, as well as the powers of tax authorities in calculating such payments.

When paying a fine, it is important to fill in the details correctly. A special one is provided for each taxpayer.

Last changes

Fines in 2020 remained unchanged, but adjustments were made to the procedure for withholding personal income tax:

• Tax from vacation payments is accrued along with the direct calculation of benefits.
• A certificate in form 2-NDFL is submitted if the tax is fully withheld until April 3, 2020, and if the tax is incomplete, until March.
• Previously, the transfer of personal income tax had to be carried out on the day of issue wages. Now the employer is allowed to do this the next day.
• Social benefits can be transferred at the place of work. Previously, taxpayers had to visit the territorial office of the Federal Tax Service directly.

It is worth remembering that income is allocated to which taxation does not apply.

These include:

• state benefits related to maternity, childhood, unemployment;
• scholarships;
• pension payments;
• one-time transfers for the birth of a child or for burial;
• inherited or gift income;
• interest on deposits;
• gifts and prizes received, the value of which does not exceed four thousand rubles;
• certificate for receiving maternity capital.

What is the amount of the fine for non-payment of personal income tax in 2020?

Failure to pay personal income tax will result in severe penalties.

It may occur in accordance with Article 123 of the Tax Code of the Russian Federation when:

• lack of transfer of funds to the budget;
• partial payment;
• violation of tax payment deadlines.

The fine will be 20 percent of the total amount of the debt.

There are cases in which the employer may not be held accountable. They are reflected in Article 109 of the Tax Code of the Russian Federation.

These include:

• lack of corpus delicti;
• availability of evidence that the tax agent or payer is not guilty;
• the offender is under 16 years of age;
• term limitation period expired.

Penalty may be applied within three years from the date of violation. This norm is prescribed in Article 113 of the Tax Code of the Russian Federation.

If the employer has not submitted reports or has not paid tax, the Federal Tax Service may initiate an on-site inspection.

Once violations are identified, the following may occur:

• a penalty has been charged;
• a fine is provided;
• The case was referred to the prosecutor's office for consideration.

In the latter case, there is a high probability of bringing the employer to criminal liability. Then the fine will increase to 500 thousand rubles. If the act is particularly serious, imprisonment for a term of up to six years is provided.

In some cases, employers want to reduce the tax amount or avoid penalties. To do this they need to study practical advice. It is also important to find out in advance the terms during which the debt is repaid.

How to avoid or reduce

In some situations, even when an illegal act is committed, there is no liability.

This is possible with:

• paying personal income tax in advance, before receiving income;
• transfer of tax to the budget before payment of wages to employees;
• transfer of funds to the NFS of the head office instead of the inspectorate supervising the branch;
• non-payment of tax, since the acquisition was made from extra-budgetary funds.

In such situations, the employer can defend its rights and avoid administrative liability.

There are situations when it is possible to legally reduce the amount of penalties.

When determining a fine, it is important to take into account mitigating circumstances:

• technical program errors;
• change of leadership of the organization;
• admission of guilt by the employer;
• no debt on other fees;
• social sphere of the institution's activities.

If at least one of the signs is present, the fine can be halved. If this point is ignored by the tax authorities, the tax agent may appeal to the judicial authorities.

Getting the date right

To avoid a fine, you need to know the date when taxes must be transferred to the budget.

For each type of income, special deadlines are provided:

With absence personal income tax withholding a fine is assessed, but the arrears cannot be recovered.

Sanctions for agents, individuals and payers

The withholding and transfer to the budget of 13% of the tax is provided for by employers, as well as private practitioners and foreign firms.

If obligations are not met, a fine of 20% of the debt will be applied. The exception is income in kind.

Ordinary individuals must also make deductions when they receive income from selling property, receiving a prize or winning a lottery. If they ignore the requirements of the law, then a fine is provided for them in a similar amount.

For particularly large violations, the amount increases to 40%. Such situations include reducing the amount of income by illegal means, as well as the use of illegal deductions.

Individual entrepreneurs deduct taxes on certain types of income. If the tax base is reduced, an individual entrepreneur may be subject to a fine of 20% of the debt amount. Tax crimes is punishable by a 40% fine of the debt amount.

Payment deadlines

Personal income tax is paid in established by law deadlines. Despite the payment of wages in the form of an advance and the main payment, deduction is made once at the end of the month.

Terms vary depending on the payment method:

Individual entrepreneurs and individuals pay personal income tax at the end of the reporting period. Funds must be received no later than July 15 of the following year.

For advance payments to individuals, deadlines are set depending on the reporting period. In the first half of the year, payments are made until 15.07, in the third quarter - until 15.10, and in the fourth - until 15.01.

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How to compose payment order for payment of penalties for personal income tax in 2020, is set out in detail in the relevant Order and other regulations. By paying attention to them, you can eliminate the possibility of making mistakes.

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To be able to transfer funds to the budget, it is extremely important to correctly draw up a payment order, otherwise required amount will not be credited to the required account.

In particular, if there are errors, the payment will be classified as unclear with all the ensuing consequences.

The rules for generating a payment order are set out in detail in Order of the Ministry of Finance No. 107n dated November 2013.

Using a specially designed form, you can eliminate the likelihood of numerous misunderstandings.

Basic information

Russian legislation reflects the time frame within which the payer must mandatory pay a fee in the prescribed amount.

If payment periods are ignored, this may result in the accrual of penalties in the form of penalties. This should be described in detail in the relevant agreement, as well as in current legislation RF.

The penalty may be:

• fixed;
• or directly depend on the percentage for each day of delay.

The legislation of the Russian Federation does not provide for the possibility of reaching the necessary agreements orally. In particular, we are talking about the formation of a written contract.

During the period of calculating penalties, regardless of whether the Pension Fund we're talking about or about the FSS or the Federal Tax Service, the following must be taken into account:

• size ;
• settlement terms;
• sum.

The amount for which the penalty is calculated should be taken into account only that which was not previously paid for any reason.

The main signs of a penalty include:

• use for delay of assigned obligations;
• daily accruals;
• percentage ratio.

The penalty is calculated as follows:

1. Initially, the amount of debt obligations is established.
2. Next, you should find out the period of delay.
3. After this, the penalty rate is determined.
4. Next, the penalty for the day is calculated. In this case, the amount of debt obligations must be multiplied by the rate.
5. The total amount of the penalty is established.

In addition, do not forget about the features of penalties, which are as follows:

• the amount must be known for each party;
• the penalty is subject to accrual due to the identified violation, while the presence of a loss is optional;
• there is no need to confirm the amount of the penalty.

The corresponding notification of the need to pay a fine is sent by representatives of the tax authority or the fund.

There is no need to make the payment yourself, since in this case there is a high probability of making mistakes.

Definitions

A payment order is a document through which the owner has the right to issue a personal order to transfer funds to another account in the established amount.

Thanks to this, it is possible to calculate:

• for any goods or;
• transfer an advance;
• pay off the debt;
• pay penalties and make numerous government payments and contributions.

In other words, by ordering the transfer of funds to the bank, it is possible to ensure any legal movement of funds.

This year the system banking services fully automated, which means there is no need to personally contact banking institution- You can create a document electronically.

Moreover, it is impossible to say that on the basis of one drawn up order it is possible to make several payments.

It is worth paying attention to the fact that the order execution period is:

Based on many years of practice, funds are transferred within 24 hours.

The legislative framework

The types of penalties are described in detail in. The rules for filling out a payment order for these types of penalties are set out in.

What you need to know

The payment order for the payment of penalties does not entail any complexity. At the same time, it is extremely important to follow the established rules to eliminate the possibility of mistakes.

For this reason, it is advisable to consider this issue in more detail.

How to form correctly

The rules for filling out the payment form in question are as follows:

Filling out the fields deserves special attention, since if false information is entered, the payment will be considered invalid.

It differs from a standard payment document as follows:

Knowing about the existing nuances, you can eliminate the possibility of entering erroneous data. Only after checking the specified details can the payment be transferred to the bank.

Sample payment order for payment of penalties for personal income tax in 2020

If employees When wages are calculated, the employer, represented by the company, acts as a tax agent.

It is he who is entrusted with the responsibility for accurate and timely calculation, including withholding taxes from individuals so that they can be transferred to the budget.

Tax can be withheld from any amount that is accrued to the taxpayer or through third parties.

At the place of direct registration, tax is payable to the treasury. But there are situations in which it is not possible to hold on.

Video: filling out a payment order to pay penalties

But what to do in this situation? The taxpayer must notify the tax authority about this.

This must be done before the end of the tax reporting period. Upon notification, the tax withholding obligation is suspended.

In case of notification within the prescribed period, no penalty may be assessed. If the period ends and the tax authority is not notified, the penalty is subject to mandatory accrual.

During the period of formation of the payment document, as noted earlier, it is extremely important to indicate such important details as:

• code ;
• status;
• sequence;
• the basis for the operation;
• taxable period;
• form number;
• date of compilation;
• payment type.

The payment document must be generated in 4 copies, which must be submitted to financial institution taxpayer.

It is necessary to pay attention to the fact that in case of voluntary payment of the calculated tax, it is recommended to immediately pay the penalty.

At a minimum, this makes it possible to eliminate the likelihood of numerous tax consequences.

When should it be submitted?

In what period the penalty must be paid is not specified in the regulations Russian legislation. This is largely due to the fact that such payment is already late.

In particular, payment must be made:

Personal income taxes apply to every working citizen Russian Federation, since they are one of the mandatory direct taxes. Naturally, like all other types, this must be paid in full and in specified deadlines. Otherwise, in case of delay or refusal to pay the established taxes, a penalty or fine will be imposed on the taxpayer.
Payment of established penalties for personal income tax is also the responsibility of the taxpayer-debtor, since evasion of taxes and, if applicable, fines is already an offense under the laws of the Russian Federation.

Personal income taxes

Personal income tax – main type direct tax. It is calculated as a percentage of the taxpayer’s total, summed-up income minus expenses officially confirmed by documents, naturally, in accordance with current legislation.
The taxpayer in this case is an individual who has legal, taxable income, confirmed by certified documents from the place of work. Income taxes legal entities are imposed and calculated according to a slightly different principle.
But here taxpayers are divided into 2 groups for proper taxation by the state:

• Persons who are tax residents Russian Federation (Arrive on the territory of the Russian Federation for at least six months in total over the next 12 months in a row)
• Persons who are not tax residents of the Russian Federation (Receive income in Russia, but are abroad all the time or more than the limit established in the first paragraph)

In order to correctly and in accordance with the law pay all necessary taxes on personal income, it is necessary to notify the state of your official, legal income. Typically, all such issues are regulated by the company or production - the employer. But there are special cases in which the taxpayer is obliged to provide a declaration of his taxes himself.
The main rule for this method of notification is the need to provide a properly executed, reliable document before April 30 current year. If the state does not receive information about your income, then in the future failure to pay taxes on it may be considered evasion of duties and an offense.
Persons required to declare their income independently:

• individual entrepreneurs;
• persons engaged in private practice (notaries, lawyers, etc.);
• persons who received remuneration not from the tax agent, but from another source;
• persons who received funds from the sale of property;
• persons who are residents of the Russian Federation, but receive income from abroad;
• persons on whose income tax was not withheld by tax agents upon receipt;
• persons who have received winnings paid by the organizers of lotteries or other risk-based games;
• persons receiving income in the form of remuneration paid to the heirs of the authors of the property of science, literature, art;
• persons receiving income as a gift.

All of the above persons may have variable income, where every month at the same rate, the amounts vary. In this case, such taxpayers must also notify the tax office of changes in income through a declaration.

Exceptions

There are some incomes that are not subject to taxes. legally(in accordance with Article 217 Tax Code Russian Federation.
These include:

• income from the sale of property owned for more than three years;
• income received by inheritance;
• income received under a gift agreement from close relative in accordance with the Family Code of the Russian Federation (spouse, parent, child, grandchild, etc.);
• some other types of income in private cases.

To prove the legality of such cases and exclude the possibility of additional taxation, it is also necessary to contact the tax service and clarify the specific case or notify about the presence of the above.

Tax calculation procedure

The amount of tax is calculated using the tax rate. From the income of an individual, in this case it will be the tax base, the percentage of the tax rate imposed on a specific payer is calculated and thus the amount of the monthly tax is calculated.
The Tax Code of the Russian Federation provides for 5 types tax rates. They differ in relation to the types of income on which the tax is levied, as well as in relation to the various taxpayers.
Rates:

• Tax rate of 9%
• Tax rate of 13%
• Tax rate of 15%
• Tax rate of 30%
• Tax rate of 35%

Tax deductions

It is possible to take advantage of the right of tax deductions, which will help reduce the amount of taxable income. Also, the Tax Code of the Russian Federation provides for tax deductions, making it possible to return part of the tax previously paid, but only with the implementation by the citizen individual species expenses, for example property deductions when purchasing real estate.
The basis for receiving this tax deduction from tax authority is a personal income tax return. In many cases, proof of eligibility for the deduction will also be provided. Different tax deductions are received from different sources: From the employer or through the tax office.

Penalties on tax payments

Like any other type of tax, this one provides for a penalty for late payment or evasion of payment. A taxpayer who in bad faith does not pay tax receipts after the payment deadline is subject to additional penalties.
Since when paying taxes an individual provides a reporting certificate in in the prescribed form, and an individual entrepreneur’s certificate of a different but similar type, the tax amount, payment date and other information on the transaction is transparent and accessible for viewing, the formation of tax arrears very rarely occurs due to an error in the documents.

Every day of debt, the fine grows, until the debt is paid in full and at once. When paying tax with an existing debt, penalties are not removed from the debtor, and also continue to be calculated from the original monthly tax amount.
The amount of the fine is established and is the same for all citizens. For the first month of personal income tax debt, an unscrupulous payer will be charged daily penalties in the amount of 1/300 of the refinancing rate; after 31 days of delay, a fine of 1/150 of the refinancing rate will be applied.
Moreover, you can get a fine, but in a fixed amount for late delivery tax and debt reporting.

How to calculate penalties

Calculating the amount of the penalty is very simple. You only need to know the due date for payment and the date for repayment of the arrears. All intermediate days will cost you 1/300 and 1/150, respectively, which means you only need to calculate the number of days of delay and the amount of the penalty in your hands.
You can also use online calculators fines, there you will only need to provide the terms of the debt and the algorithm itself will calculate what you need.

Payment of fines

Now that you have received all the necessary information and verified that you have tax debts, you need to solve this problem as soon as possible so that the fine does not continue to grow.
However, if you have every opportunity to pay penalties for personal income tax right now, then you need to first find out about the budget classification codes that suit your situation.

So, when repaying the debt, the accumulated penalties must be transferred to the KBK, which is used for situations similar to yours:

• 182 1 01 02010 01 2100 110 – for penalties for personal income tax transferred by tax agents;
• 182 1 01 02020 01 2100 110 – for penalties for personal income tax individual entrepreneurs, lawyers, notaries, etc.;
• 182 1 01 02030 01 2100 110 – for penalties on Personal income tax for individuals persons who received income in accordance with Article 228 of the Tax Code of the Russian Federation;
• 182 1 01 02040 01 2100 110 – for penalties on personal income tax of non-residents of the Russian Federation in accordance with Article 227.1 of the Tax Code of the Russian Federation.

When making a payment, you should check the selected code very carefully, because when erroneous transfer Returning funds and communicating with consultants may take time, which will increase your penalty, seemingly for no reason.

Payment order

Also, when paying penalties for personal income tax, you may need a payment order. This is a document containing all information about taxes and debts. You will need to correctly and accurately fill out all the fields with personal and relevant information, only then it can be used as an official document.
Anyone can find a sample and form to fill out on the Internet, the main thing is to look for the current form for this year. Next, you can simply print out the paper and fill out everything according to the sample.

Conclusion

Personal income tax is not like that complex look taxes in the Russian Federation, and is structurally very clear. But, here, as elsewhere, you should be extremely careful when paying, because situations may arise that lead to the formation of debt and, subsequently, penalties. Well, if this does happen, now you know how to deal with this problem.

Penalties on taxes and contributions are penalties for late or incomplete (partial) payment of taxes or contributions. We can say that this is a type of penalty for failure to fulfill obligations to pay taxes; they are also charged for failure to pay utility bills or alimony, supplies under the contract. But in this article we are interested in tax penalties; their purpose, calculation and payment are regulated in Art. 75 of the Tax Code of the Russian Federation.

U tax payments There are strict deadlines. If the deadlines are violated, the tax service charges penalties, which will increase until the tax is paid in full. To stop the growth of penalties, pay your taxes or fees as soon as possible. The penalty is a percentage of the unpaid amount, and is accrued for each day of late payment. To calculate them, you need to know the key rate of the Central Bank at the time of the violation.

Who calculates the penalty

If a taxpayer or employer fails to remit taxes or contributions on time, he or she will be assessed penalties. To pay the penalty, you will have to wait for a request from the Federal Tax Service, which itself must establish the fact of non-payment and charge penalties.

If a taxpayer sees a tax arrears and plans to close it, he must proceed in the following order:

• calculate the amount of penalties yourself;
• pay the amount of arrears and penalties;
• submit an updated declaration.

In this case, the taxpayer will avoid a fine (see paragraph 1 and paragraph 4 of Article 81 of the Tax Code of the Russian Federation). If you first send an update and only then pay the arrears and penalties, the tax office will impose a fine.

For what days are penalties accrued?

The first day for accrual of penalties is considered to be the next day after the deadline for payment of taxes or contributions. Officials have differences regarding the last day for calculating penalties.

The Federal Tax Service clarified that penalties stop accruing the next day after payment, which means the day of payment is included in the calculation of penalties. However, there is a letter from the Ministry of Finance stating that there is no need to charge penalties for the day the arrears are paid. This letter was not sent to the tax authorities for mandatory application, so you can be guided by these explanations at your own peril and risk.

If the amount of penalties per day is small, it is safer to include the day of payment in the calculation of penalties. If the amount is large, be prepared to have to defend your actions in court. In addition, the taxpayer can make a written request to clarify the calculation procedure from the Ministry of Finance in order to rely on the official response in the calculations.

How to calculate penalties

The amount of penalties depends on the refinancing rate (or the key rate of the Central Bank). The amount is calculated differently for individual entrepreneurs and organizations, and also depends on the number of days of delay. All individual entrepreneurs with any number of days of delay and organizations with a delay of up to 30 days inclusive calculate penalties from 1/300 of the refinancing rate:

Amount of arrears * ( Key rate Central Bank of the Russian Federation for the period of violation / 300) * Number of days of delay

If the organization is overdue for 31 days or more, calculate the penalties as follows:

1. First, we calculate penalties for the first 30 days of delay:

   Amount of arrears * (Key rate of the Central Bank of the Russian Federation for the period of violation / 300) * 30

2. Then we calculate penalties for subsequent days of delay:

   Amount of arrears * (Key rate of the Central Bank of the Russian Federation for the period of violation / 150) * Number of days of delay from 31 days

3. Let's sum both values.

KBC for transferring penalties in 2017 and 2018

• Pension insurance - 182 1 02 02010 06 2110 160
• Health insurance — 182 1 02 02101 08 2013 160
• Disability and maternity insurance - 182 1 02 02090 07 2110 160
• Injury insurance - 393 1 02 02050 07 2100 160
• Federal income tax budget - 182 1 01 01011 01 1000 110
• Income tax in reg. budget - 182 1 01 01012 02 1000 110
• VAT — 182 1 03 01000 01 1000 110
• Property tax, except for the Unified State Social Insurance System - 182 1 06 02020 02 1000 110
• Tax on property included in the Unified State Social System - 182 1 06 02020 02 1000 110
• Personal income tax (and individual entrepreneurs “for themselves”) - 182 1 01 02020 01 1000 110
• STS “income” - 182 1 05 01011 01 1000 110
• simplified tax system “income-expenses” and minimum tax — 182 1 05 01021 01 1000 110
• UTII - 182 1 05 02010 02 1000 110

When can you avoid paying penalties?

In some cases, penalties are not charged. For example, when a taxpayer’s account is blocked or money is seized by court order. Or when, when calculating taxes or contributions, a businessman was guided by a court ruling.

You will also avoid penalties if the arrears arose due to an error in the payment order, which can be corrected by clarifying the payment - in this case, the penalties will be reversed. The error is corrected by clarification if it is not associated with an incorrect indication of the account number, recipient bank or KBK.

How to calculate penalties using an online calculator

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