Calculation of penalties for taxes refinancing rate. Penalty calculation at the refinancing rate, forfeit online. Determination of the amount of interest and fines for legal entities

With the help of this calculator, you can calculate online the amount of penalties for taxes in case of delay in payment for them. To get the result, you need to indicate the amount of debt, as well as the number of days of delay.

Note: from October 1, 2017, the procedure for calculating penalties for taxes will change. The new one must be calculated starting from the 31st day of delay.

For the first 30 days, 1/300 of the refinancing rate is applied, for the following days 1/150 of the rate. That is, the total amount of penalties increases compared to the rules that were in force before October 1, 2017. The new calculation formulas are shown below.

The procedure for calculating penalties for taxes in 2017 in the calculator

The calculator has a new calculation formula. The applicable rate is 8.5%. Use the formulas below to determine the penalty interest for periods with a different refinancing rate.

How to independently calculate tax penalties

The calculation is carried out at the refinancing rate.

The need for calculating penalties in relation to taxes appears:

1. To check the correctness of the accrued penalty interest by the tax authority;
2. When submitting a revised tax return for its additional payment.

The formula by which the amount of the fine can be calculated is established by the Tax Code of the Russian Federation (Article 75) and Law 125-FZ (Article 26.11). From October 1, 2017, changes are introduced in the calculation procedure: until the 30th day, penalties are calculated for each day at 1/300 of the refinancing rate, from the 31st day - at 1/150 of the rate.

The above calculator can only calculate at 8.35%. If you need a different rate, use the formulas below.

Penalty \u003d Unpaid tax * (Ref. Rate / 300) * Number of days of non-payment

For the first 30 days of the delay period:

Penalty 1 \u003d Unpaid tax * (Ref. Rate / 300) * Number of days of non-payment

Starting from the 31st day of delay:

Penalty 2 \u003d Unpaid tax (Ref. Rate / 150) * Number of days of non-payment.

The total size is determined by adding the values \u200b\u200bobtained.

Refinancing rate taken for the period when the tax delay was in effect. It is possible that during the period when the debt was recorded, the size of the rate changed. In this case, a separate calculation is made for each rate in force.

The calculator applies the last effective rate of 8.5% for the calculation.

Refinancing rate in percent depending on the period:

Number of days of non-payment (delays in tax payment) must be counted from the day that follows the day the tax payment is made. The counting ends with the day when the debt amount was repaid.

Calculation example

Payment for UTII for the 3rd quarter of 2017 must be made by October 25, 2017 inclusive in the amount of 15 thousand rubles. The company transferred the tax on December 11, 2017. How to calculate the interest in this case?

How to calculate VAT penalties is a question faced by many accountants. The answer to it is contained in Art. 75 of the Tax Code of the Russian Federation. How is the accrual of penalties, how many days of delay to include in the calculation and how to correctly calculate the total amount, learn from our material.

Calculation of penalties for VAT

Penalty interest is monetary compensation for late fulfillment of the obligation to pay taxes, fees, dues and customs payments to the state.

For the timing of VAT payment, see the material "Procedure and terms of VAT payment in 2019".

The calculation of penalties for VAT must be made starting from the day following the day of delay in payment, and until the day of repayment of the debt inclusive. At the same time, the amount of penalties accrued on tax arrears cannot exceed the amount of this arrears (clause 3 of article 75 of the Tax Code of the Russian Federation).

Arrears are not only caused by a violation of the payment deadline, but also by incorrect filling of payment orders for the payment of taxes and contributions.

In order not to be mistaken when filling out a VAT payment order, see this material.

Calculation of penalties for VAT: calculator

Currently (from 01.10.2017) the accrual of interest by organizations, or rather, their rate depends on the number of days of delay in payment.

If the delay does not exceed 30 days, penalties are calculated based on 1/300 of the refinancing rate of the Central Bank of the Russian Federation (paragraph 2, clause 4, article 75 of the Tax Code of the Russian Federation). In this case, the calculation formula is as follows:

P \u003d H × Wed / 300 × D,

where P is the amount of penalties;

H - the amount of arrears;

Wed is the refinancing rate of the Central Bank of the Russian Federation;

D - the number of days of delay in payment.

Note: individual entrepreneurs and individuals consider penalties according to this formula in any case, i.e. regardless of the duration of the delay in payment.

For delays in excess of 30 days, legal entities calculate penalties based on 1/150 of the refinancing rate according to the formula:

P \u003d H × Cp / 300 × 30 + H × Cp / 150 × (D - 30).

Take advantage of our calculator for calculating penalties .

Example

According to the tax return the amount of VAT payable for the 1st quarter of OOO Mechta was 279,000 rubles. Payment of tax on the dates of April 25, May 25, June 26 was not made. The company paid the entire amount of arrears on July 13th.

Penalty interest is charged for each due date. The refinancing rate was set (conditionally) in the period from March 27 to May 1 at 9.75%, in the period from May 2 to June 18 - 9.25%, from June 19 - 9%.

Here is the calculation of penalties in accordance with the recommendations set out in the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 No. 57.

Data for calculating the amount of the penalty:

• Penalty interest is calculated for each payment date: April 25, May 25, June 26.
• The amount of arrears for each payment deadline is 279,000 / 3 \u003d 93,000 rubles.
• The calculation of the penalty is presented in the table.

For what BCC VAT penalties are paid, see.

Outcome

Late payment of VAT leads to the need to pay a penalty. Moreover, for a delay of more than 30 days, legal entities pay an increased penalty. An important question, which the taxpayer still has to decide on his own: whether to pay interest on the day the arrears are paid or not.

App purpose:

Preparation of a full-fledged calculation of interest under Art. 395, 317.1 of the Civil Code of the Russian Federation and the calculation of penalties, which can be used as an attachment to the statement of claim;

Prompt check of calculations during the court session.

The rates of the Central Bank of the Russian Federation for settlements under Articles 395 and 317.1 of the Civil Code of the Russian Federation are updated on the day of their publication. Another change in the legislation on changing the calculation algorithm from August 01, 2016 was taken into account by the developers.

The updated version of the mobile application (August 2016) has advanced features. This version, in particular, provides:

Possibilities of decreasing (intermediate payments) or increasing the amount of debt (performing a new amount of work, etc.) during the settlement period;

The new procedure for determining the number of days in a year in relation to Art. 395 of the Civil Code of the Russian Federation after 03/23/16.

In addition, application owners will have access to a closed section of the site with similar advanced calculator capabilities.

Considering that our lawyers also use the calculator, we are constantly working to improve the functionality and timely update the relevant data for the calculator to work correctly.

You can download the application at the following links:

When collecting a forfeit, the creditor should keep in mind that the agreement on the forfeit must be made in writing, regardless of the form of the main obligation. Failure to comply with the written form entails the invalidity of the agreement on forfeit.
It should be noted that in judicial practice in cases of collecting forfeit, the greatest disputes arise in terms of determining the moment of the debtor's delay.
The subject of evidence upon the claim for the recovery of a forfeit will be: the existence of the debtor's obligation, non-performance or improper performance and the existence of liability for such a violation in the form of a penalty.

However, even if the creditor proves all of the above circumstances, the court may refuse to recover the forfeit in the declared amount, since there is a mechanism for reducing the forfeit in civil law, provided for in Art. 333 of the Civil Code of the Russian Federation.
By virtue of this article, if the penalty payable is clearly disproportionate to the consequences of the violation of the obligation, the court has the right to reduce the penalty. Reduction of the forfeit determined by the contract and payable by the person engaged in entrepreneurial activity is allowed in exceptional cases if it is proved that the collection of the forfeit in the amount stipulated by the contract can lead to the creditor receiving unjustified benefits.
It should be noted that there are no clear criteria for determining the proportionality of a penalty, which leads to the presence of discrepancies in judicial practice.
Thus, the mechanism for collecting a forfeit in the desired amount, as well as reducing it to the desired amount, is quite complicated and requires the parties to take actions to prove the above circumstances.

Penalty - This is a specialized type of sanctions, which is calculated in case of 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 on the duration of their violations. In fact, the longer the tax is not paid, the more significant the penalty parameters will be.

Accordingly, in the event of a delay in the payment of tax levies, 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 delay period. At the same time, the legislator establishes certain exceptions for the calculation of penalties. So in 26.1 of the Tax Code of the Russian Federation, a special calculation of penalties for the agricultural tax is indicated.

By its very nature, the fine plays an important role as a government instrument for enhancing the actions of taxpayers in the issue of timely payment of tax collections. The accrual of interest begins on the day the delay is formed, and accrual stops on the day when the tax payments were 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 on time, the process of calculating the penalty begins;
• Also, a penalty may be imposed in the event that during the audit of the tax authority it turned out that the payment was not made in accordance with the established norms, it was understated. Then also a penalty will be calculated for the amount of the difference;
• If the taxpayer provides documents that prove that all credits were made in a timely manner, or provides an explanation of the arrears, then an opportunity is formed not to pay the penalty, since there are no grounds for its accrual;
• Penalty is also charged for late 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 the late performance of obligations, then you need to draw up a written explanation to the tax authority, and also provide documentary evidence of the situation. If the tax authority still does not take into account your evidence, the process of writing off penalties can be done through the court. In the course of proceedings, entrepreneurs often pay a penalty interest, after which an overpayment occurs. Overpayment is part of moneywhich provides the surplus. They are formed through excessive payment of fines, fines or taxes. In the event of a new penalty interest, 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, entrepreneurs and organizations must fulfill their obligations at the set time, and the money must go to the budget. If such actions were not taken, then it is considered that the money remained 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 government money.

• The accrual of interest begins the next day from the moment when you have not fulfilled your obligations to the state;
• The calculation is carried out for each calendar day, and charges will be made until the process of full repayment of obligations is carried out;
• The amount of the penalty will be set solely as a percentage of the amount of your debt. The refinancing rate acts as the main calculation tool. The percentage in accordance with regulatory enactments is equal to 1/300 of the refinancing rate.

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

Penalty \u003d overdue amount of tax liabilities * refinancing rate / 300 * for the number of days during which outstanding liabilities were formed.

Remember that the refinancing rate is a constant variable. Therefore, you need to very carefully carry out the calculation process using the bet parameters at the current time.

Penalty interest is calculated from the next day after the deadline for payment of tax. For example, it is established that the tax must be paid by the 27th. In fact, if the established obligations were not fulfilled on that day, then the process of calculating the penalty starts from the 28th.

The law establishes that a fine and a penalty are compatible concepts. If a fine is provided for any violation of financial obligations, then this does not exclude the calculation of a penalty for late provision of funds. If the tax office sees that the payment of tax and penalties, as well as fines, are not being made, the process of seizing the property and accounts of the enterprise or the entrepreneur can be carried out.

For those days during which the arrest was imposed on the enterprise, the payment of penalty interest is not carried out. That is, by law, its calculation in a given period of time will be illegal. In the event that the tax authority calculates these days for penalties, then you need to draw up a statement and indicate the lack of opportunities for such charges. If you have already paid a penalty interest, a recalculation will be carried out, and an overpayment will appear on your account, which can be used in the future to pay off part of the tax contributions.

If an entrepreneur or an enterprise does not pay the penalty on a voluntary basis, then the tax authority has the right to enforce the collection. Most often, such collection is carried out at the expense of funds that are located in the current account with the bank.

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

Also, collection can be carried out at the expense of the property of the individual entrepreneur or organization. The tax authority has the right to arrest, describe and subsequently sell the property for the amount that is 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. As a basis, let's take a commitment of 10 thousand rubles. We need to calculate the default interest for 12 days of delay. In this situation, we use a standard formula, but first find out the refinancing rate. Let's conventionally take the indicator 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. It turns out 26 rubles a penalty that the person will have to pay along with the amount of tax debt.

It should be borne in mind that the refinancing rate may change during the entire time the penalty is calculated. Therefore, the calculation should be divided into certain parts in order to get the real amount of interest. For example, the amount of debt remains the same 10 thousand rubles. During the first five days, the rate was 8%, after that within 5 days it was 10% (the default period was 10 days). This means that it will be necessary to calculate the penalty for the first five days, then for the next, and summarize the results. 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 \u003d 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 the calculation is carried out for each stage separately, then we summarize the results. If the rate changed every day, then the calculation is carried out for each day separately, after which we add up the results.

The legislator defines various nuances when calculating penalties for various types of tax. Transport type tax is considered mandatory for legal and individuals... Its payment is carried out once a year. In case of non-payment of such tax, the penalty will be charged only after three months, from the date of default. 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 size is established in the form of 30% of the total debt, as a fine.

For example, tax liabilities for transport tax are 5,000 rubles. The delay is 3 months and 10 days. This means that no penalty is charged within three months from the date of violation of obligations. If a person pays the amount on time, then he will only have to pay a fine. If the delay is 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 the amount of the fine in the amount of 30% of the total debt \u003d 1,500 rubles. We get that the amount of the fine, penalty and payments will be 5000 + 1500+ 18.3 \u003d 6518.3 rubles to be paid.

• Property tax is paid in accordance with the established norms, there are special formulas for calculating the amount of tax;
• In case of late payment, a fine is formed, as well as a penalty;
• The accrual of penalties is carried out by the tax authorities, which reveal the formation of a violation;
• The debtor receives a specialized statement, which indicates the amount property tax, and also indicates data on the fine and penalties. The terms of payment of these funds are also determined. Penalty interest is calculated according to the standard scheme, while establishing the need to calculate the amount for each day of delay.

Land tax penalty

Obligation to pay land tax occurs in certain entrepreneurs and organizations. In the event that a land-type tax arrears are generated, the process of calculating a penalty for a standard type is carried out. Taking into account the refinancing rate at the time of the actions on default. At the same time, for late payment of this tax, there is a penalty of up to 20% of the total debt. If the tax authority determines that the payment of the debt was deliberate, then the penalty increases to 40%.

The law determines that the tax authority must send a written notice of the need to pay debt obligations, as well as the amount of interest. All calculations are provided in the notification.

Let's look at an example. The land type tax is 20,000 rubles. The default time 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 \u003d 66.6 rubles. Now we do the calculation in 15 days. It turns out that 20 thousand rubles needs to be multiplied by 11% and divided by 300, the resulting amount is multiplied by 15 days \u003d 110 rubles. The total fine is 110 + 66.6 \u003d 176.6 rubles. In this case, you need to calculate the amount of the fine. This is 20% of 20 thousand rubles \u003d 4000 rubles. This means that the payer must pay 20 thousand rubles + 4 thousand rubles + 176.6 rubles \u003d 24 176.6 rubles to be paid.

Income tax penalty issue

Penalty interest will be charged in a standard way. 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 of the absence of tax liability, then no penalty is imposed.

For this tax, a penalty is charged upon the expiration of a month from the moment when the person had to fulfill his obligations to the tax structure.

Important points

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

• If the terms of payment of tax levies are violated, 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 for making the necessary payments, the possibility of enforced collection is formed. Most often, such collection is made from the current account of an entrepreneur or organization;
• Penalty interest will be charged in any case, even if the person is delayed by one day. Fulfillment of obligations to pay tax does not remove the need to pay a penalty interest. If you fulfill your obligations at a later date, then you need to independently calculate the possible penalty and pay it immediately;
• A penalty is charged every time a late payment process occurs. If in the past reporting period you paid a penalty and again violated your obligations, then the penalty will be re-calculated, taking into account the amount that you had to pay;
• As soon as the tax liabilities are fulfilled, the calculation of the interest is terminated. If the default interest is not paid, the default interest will not be calculated, but the obligation to pay remains.

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

Penalty interest will not be charged in such cases:

• If the organization has an overpayment for the specified tax, and the amount of the overpayment is sufficient to cover the current payment;
• In the case when the payment was received late, but the amount of the overpayment is sufficient to completely cover the generated data on the penalty;
• In accordance with article 78 of the tax legislation, tax officials are obliged to independently recalculate the overpayment against arrears or against the amount of interest and fines.

Also, penalty interest will not be charged if the payer fulfills his obligations on time. The legislation clearly defines the time limits during which it is necessary to pay certain types of tax. There are also a lot of accounting programs that are created in such a way that the manager or accountant can control the onset of the period during which you need to fulfill your obligations to pay tax fees.

IN this year the calculation of penalties is carried out according to the standard method, 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 indicates all the nuances that will be used when calculating such a penalty.

In case of delay in payment of tax fees, organizations and entrepreneurs are liable in the form of the need to pay a fine (for certain types of taxes), and also the need to pay a penalty is formed, at the rate of 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 rigid structure for calculating tax will be established in accordance with 1/150 of the refinancing rate.

For example, the delay is 10 thousand rubles, the delay 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 \u003d 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, the longer the period during which the process of delayed payments is formed, the more significant the amount of the penalty will be.

How is the penalty calculated after tax?

The law determines that there are boundaries 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 set by the state and is paid in the form of a clear amount, regardless of the period during which the delay in payments is formed. The penalty depends on the time during which certain obligations are not fulfilled. Above, we examined the formula for calculating penalties, and identified the nuances of calculations in a particular situation. Now let's look at the situation when the tax is paid, but without a penalty, what will happen?

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

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

The law determines the possibility of a subsequent compulsory procedure for the collection of penalties if the taxpayer does not respond to the demands of the tax authority to fulfill his obligations. In fact, accounts and property can be seized. Moreover, it is even possible to carry out the procedure for the sale of 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 penalty interest in accounting?

The calculation of income tax necessarily requires the indication of 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 tax, but also fines and penalties, and other sanctions. The accrual of interest 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

Penalty interest is a kind of motivating factor for making timely payments of tax and social payments. The payment of the penalty interest is the duty of the taxpayer. It is formed exclusively in the event that there is a violation of the established boundaries for the payment of tax. Even if the delay is one day, you still have to pay.

In essence, the penalty is calculated based on the number of days during which the taxpayer did not fulfill its obligations. But, immediately taken into account certain norms for various taxes. For example, for income tax, the possibility of calculating a penalty is formed only after a month has passed from the moment when the boundaries for payment of fees were violated. A specialized formula has been developed, on the basis of which you can quickly and easily calculate the penalty. You can independently, without waiting for a notification from the tax office, make all the calculations (pay attention to the refinancing rate) and pay the tax and these penalties in order to avoid further difficulties and problems. These penalties must be reflected in the documentation of the company's expenses.

If there is an arrears in contributions until 01.10.2017.

Use such an online calculator if there is a debt on insurance premiums from 01.10.2017 to 29.10.2017 inclusive:

Calculator from 30.10.2017:

E
Insurance premiums are paid for mandatory pension, medical social insurance, and the latter are divided into VNiM (they pay for sick leave and maternity benefits) and NS and PF (payment for accidents and occupational diseases). All contributions have a single payment deadline - the 15th day of the next month. Moreover, the 15th is the deadline for making a payment. If this is a day off, then the deadline is postponed to the next working day.

If the payment is not made on time, then from the next day, penalties will be charged at the refinancing rate. The latter is regulated by the Bank of Russia and is equal to the key rate. The Bank regularly updates the key rate, which makes it somewhat difficult to calculate the interest on arrears. In just the last year key rate, and, consequently, the refinancing rate changed 4 times, the last one from September 18, 2017. If during the period of arrears on insurance premiums the rate changed, then you will have to carry out a separate calculation of penalties for each.

How to calculate penalties on insurance premiums in the calculator according to the new rules

New rules are established by subparagraphs b of paragraph 13. Article 1, paragraphs 7 and 9 of Article 13 of Law 401-FZ, as well as by the Letter of the Ministry of Finance 03-02-07 / 1/43489 of July 10, 2017.

According to the latest amendments, in relation to arrears on insurance payments that arose after October 1, 2017, in the first thirty days, 1/300 of the refinancing rate must be applied, then 1/150. According to the old rules, the rate was the same for the entire period of late payment - 1/300. IN online calculatorabove reflects these changes.

Formula for calculating default interest on contributions under the new rules from October 2017:

P \u003d P for the first 30 days + P for the following days;

P for the first 30 days \u003d Insurance payment debt * Ref. * 1/300 * Days of delay.

P for the next days \u003d Insurance payment debt * Ref. * 1/150 * Days of delay.

The refinancing rate is the one that corresponds to the period for which the calculation is carried out. Since September 18, 2017, this figure is 8.5%. Until the key rate is changed, 8.5% should be substituted in the formula for calculating the penalty interest.

To calculate the penalty for arrears on insurance premiums in the online calculator, you need to indicate the amount of debt (the amount of unpaid insurance payments) and the number of days during which the debt is recorded.

There is no need to split the calculation into two: separately for the first 30 and subsequent days. You can calculate penalties in an online calculator at a time by specifying only 2 parameters - amount and days.

In the blue bar of the calculator, you can see the result of the calculation - the amount of interest calculated based on the entered data.

Calculation of penalties on contributions in the online calculator according to the old rules

Until October 1, 2017, 1/300 of the refinancing rate is charged for each day of payment delay.

The formula is:

P \u003d Contribution debt * Ref. * 1/300 * Days of delay

The main thing is to choose the right refinancing rate. For example, if the arrears are recorded from August 16, 2017 to September 20, 2017, then for the period from 16.08 to 17.09 (33 days) you need to take the rate of 9%, and for the period from 18.09 to 20.09 (3 days) - 8.5%.

The number of overdue days is counted from the day after the due date to the day preceding the payment by insurance premium in the Federal Tax Service. For example, if the debt is listed from 08.16 to 09.21, then the total number of days of delay is 36 days. With regard to contributions for injuries to the FSS, the last day of delay is debt repayment.

The online calculator allows you to calculate the refinancing rates in effect in the last 2 years - 2016-2017. For the correct calculation of penalties on insurance premiums, you need to enter the amount of debt, select the rate and indicate the corresponding number of days of arrears.

Examples of calculating penalties on insurance premiums

Example 1 according to the old rules:

Insurance premium debt - 85,000 rubles. Payment deadline - 17.07.2017 for contributions for June 2017. In fact, payment was made on 22 September 2017. How to calculate the penalty?

In the period from 18.07 to 17.09 - the refinancing rate is 9%.

In the period from 18.09 to 21.09 - 8.5%.

P. for the period from 18.07-17.09 \u003d 85000 * 9% * 1/300 * 62 \u003d 1581 p.

P. for the period from 18.09 to 21.09 \u003d 85000 * 8.5% * 1/300 * 4 \u003d 96.33

Penalty for the entire period of delay \u003d 1581 + 96.33 \u003d 1677.33 rubles.

In the online calculator, you also need to carry out 2 calculations, indicating first the rate of 9% and 62 days, after which the rate of 8.5% and 4 days. The results of calculations in the calculator must be added. The result is the same as above.

Example 2 according to the new rules:

Insurance premium debt - 85,000 rubles. Payment deadline - 16.10.2017 for contributions for September 2017. In fact, payment was made on December 22, 2017. How to calculate the penalty if the refinancing rate does not change.