Fine for late submission of reports to the Pension Fund in 2021

Fines for failure to submit financial statements

Late submission of reports to Rosstat today (January 3, 2021) faces the following fines:

• from 300 to 500 rubles for company employees;
• from 3000 to 5000 rubles for an organization.

Accounting statements for 2021 will be due on 04/01/2019. Don't be surprised - the performance date has shifted by one day due to the fact that this year March 31st falls on a Sunday.

We indicated today's date for a reason! Legislation is constantly changing, so it is important to periodically update information on fines and reporting deadlines.

How will the Pension Fund collect fines under the new rules?

The procedure for punishing employers will not change - for violations they will still fine and issue demands. It’s just that the amount with which the Pension Fund will accept a claim must now be no less than 3,000 rubles. This means that for 1,000 rubles. won't go to court. But the punishment will not disappear, but will “hang” on the company until it violates something else. When the fund accumulates 3 thousand rubles, it will immediately file a claim.

Example

The company was late in sending the SZV-M and received a fine of 1.5 thousand. This amount is not enough to recover it in court. The Pension Fund is waiting. The next quarter, the accountant provided incorrect information and was fined another 500 rubles. To file a claim, you only need to save 1,000 rubles. After a couple of months, the company again forgets about the report and receives a penalty of 1.5 thousand. The total fine is 3,500 rubles. Now the fund can go to court; it has 6 months to prepare a claim.

The statute of limitations for collection is 3 years. During these years (from the date of the first punishment), the pension fund will accumulate fines of enterprises to the required amount. And if during this time the company does not violate anything else, then the Pension Fund of Russia will still demand recovery, but will first wait 36 ​​months in case something else appears or the director pays off the debt himself. Simply put, this 1,000 rubles. you will still have to pay, not now in 3 years.

Knowing that the Pension Fund of Russia is accumulating fines, the director can estimate the beginning of legal disputes and get ahead of the fund by transferring the debt himself. You have 3 years for this. Let's say the company received two demands totaling 2,800 rubles. Realizing that the next fine will lead to court, the director will pay one of them. This way he will reduce the “sanction accumulations” and delay filing a claim.

We remind you that from January 1, 2021, the BCC for the payment of fines under Art. 17 of Law No. 27-FZ. Now you need to transfer money to KBK 392 1 16 07090 06 0000 140 - “Other fines, penalties, penalties paid in accordance with the law or agreement in the event of non-fulfillment or improper fulfillment of obligations to the Pension Fund of the Russian Federation.”

Code 392 1 1600 140 was used until 01/01/2020 and is no longer valid.

Fines for failure to submit tax reports in 2021

If you did not have time to submit your declaration on time, then you will be charged 5% of the amount of unpaid tax payments. In addition, you will be required to pay 200 rubles for each document not submitted.

Be careful! Since 2015, VAT returns must be submitted electronically.

As a last resort, the accounts of legal entities may be frozen.

Delivered, but not on time

Failure to submit reports on time will also result in a fine. Therefore, if you submitted a declaration, but late, you will need to pay 1000 rubles.

Fines for late submission of reports to the Pension Fund of Russia

Organizations and individual entrepreneurs that have employees or have entered into civil contracts with individuals submit 3 reports:

There are 2 main penalties:

• For late submission of the listed documents. 500 rubles for each insured person.
• For failure to submit documents in electronic format. 1000 rubles.

There is no legal provision for a reduction in the Pension Fund fine, but you can try to challenge the decision in court. Of course, in this case we should talk about any serious reasons for the delay, mitigating circumstances, etc.

You are officially given 5 days to correct possible errors. That is, if you submitted your reports on time, you can send corrections within 5 days without any fines or other sanctions.

If the report is returned for corrections, the documentation is also considered accepted on time. The main thing here is not to be late in filing corrected reports.

NTVP "Kedr - Consultant"

LLC "NTVP "Kedr - Consultant" » Pravo-info » Articles from magazines » PENALTIES FOR UNRELIABLE INDIVIDUAL PFR INFORMATION: WHEN THEY ARE PENALTED AND IN WHAT AMOUNT

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Bugaeva N.G.

For errors in individual information (IP) about insured persons, the Fund may impose a fine <1>. The fine is 10% of payments due to the Pension Fund for the reporting (settlement) period for the employee in whose information system an error was made <2>. Moreover, the imposition of a fine does not depend on whether the contributions have been paid. Let's see what exactly they are held accountable for. After all, forewarned means forearmed.

Attention! The Pension Fund of the Russian Federation can collect a fine from the policyholder under Law No. 27-FZ only through the court <1>.

Reporting -> error notification -> fine

So, you sent the IP and RSV-1 to the Pension Fund, and after a while you received a notification from the Fund about errors. It specifies a period for correcting them - 2 weeks. Why exactly this period?

FROM AUTHENTIC SOURCES

PRYGOVA OLGA IGOREVNA - Deputy Manager of the Branch of the Pension Fund of the Russian Federation for Moscow and the Moscow Region

“If you have received a notice from the Pension Fund about non-acceptance of reporting (negative protocol), which should list errors, this means that the reporting submitted for the current reporting campaign has not been accepted and the contributions indicated in it cannot be included in personal accounts. Reports with errors not accepted by the Pension Fund are subject to correction as part of the reporting campaign. Therefore, upon receipt of such a notification, the policyholder must send corrected information within the 2-week period specified therein <3>, without waiting for the end of the current reporting period.

If the policyholder himself discovers an error in the successfully submitted reports, then he can submit the corrective forms with the next current reports.”

Who identified the error is important. Once, the Pension Fund of the Russian Federation decided to hold the organization accountable for unreliable information, despite the fact that the company itself discovered the incorrect data and submitted adjustments along with current reporting. The court predictably refused to collect the fine from the Fund, since it did not see the fault of the policyholder <4>.

So, you have received a request to fix errors. Then it all depends on whether you can complete the correction within 2 weeks or not.

OPTION 1. Corrected information is submitted within the specified 2 weeks. Then there is nothing to fine your organization for. Compliance with this deadline excludes her guilt <5>. And you will definitely have a better chance of proving the illegality of the fine in court if it is nevertheless presented <6>.

OPTION 2. Corrected information is submitted later than 2 weeks. Then, as judicial practice shows, the Pension Fund of Russia can charge your organization with one of three violations.

VIOLATION 1. Late submission of adjustments. Once in such a situation, the court supported the Pension Fund <7>. But it also happened that the judge did not satisfy the demand for a fine, justifying this by the fact that the original version of the reporting, albeit with errors, was submitted on time <8>.

VIOLATION 2. Failure to provide information on time. The Pension Fund of the Russian Federation believes that the submission of incorrect data cannot be considered a reporting submission. Therefore, the date of reporting is considered to be the day when the policyholder sent reliable information to the Fund.

For the most part, the courts do not agree with such claims of the Fund, pointing out that:

- if the information was initially submitted on time, then there should be no fine. Since errors in reporting and their repeated corrections do not matter for bringing to responsibility for violating the deadline for submitting IP. And untimely submission and unreliable information are two independent violations <9>.

Although once the court sided with the Fund in a situation where reports with incomplete information were submitted on time <10>;

— submission of adjustments at the request of the Fund later than the deadline established for reporting is not a violation. And the fact that the Pension Fund accepts reports only with corrected information does not prove a delay in submitting the IS <11>.

VIOLATION 3. Presentation of false information. According to the Pension Fund of Russia, these were the ones initially presented by the policyholder. The courts do not support this position of the Fund and note that:

— the policyholder has the right to clarify and supplement the information system in agreement with the Fund, and if the shortcomings and errors have been corrected, then the information can no longer be considered unreliable <12>;

- the penalty for unreliability is not applicable if, despite errors in the information provided, it is possible to understand what information relates to a specific insured person <13>.

Reporting -> immediate demand for payment of a fine

It also happens that after submitting reports, no notifications about errors or requests for their correction are received. But after some time, you receive an “offer” from the Pension Fund to voluntarily pay the fine. For example, the Fund’s specialists found discrepancies in the forms RSV-1 and ADV-6-2 or discrepancies between the information in the reporting and the Fund’s own data about the policyholder, for example, on payments. So they come to the conclusion that the organization provided false information.

The courts have noted that the penalty for unreliability does not apply if:

- the policyholder did not correct his statements because this was not required of him. At the same time, Foundation employees have the right to correct the information themselves and notify the organization about this after the fact <14>;

— discrepancies in the amounts of paid contributions arose due to errors in the recipient’s TIN and KPP when filling out the payment order <15>.

In another case, the Pension Fund decided to hold the organization accountable because it submitted information several times for the same period and the latest version of the reporting with correct data was accepted by the Fund after the deadline for its submission <16>. Without presenting her with any requirement to correct errors, the Pension Fund of Russia branch immediately issued a fine for late submission of IP. The court supported the insurer, noting that the reporting with errors was sent to the Pension Fund on time, and the company was not held accountable for unreliable data.

Note. Errors in submitted reports may emerge not only due to the attentiveness of the Pension Fund or the policyholder. Once, the court supported the Fund in imposing a fine on the policyholder for incorrectly indicating the period of work <17> in the information system. Then the incorrect information became known from a complaint from an employee whose rights in the field of pension provision were infringed.

Errors in the IP + underestimation of the base = two fines

If you not only distorted the IP, but also underestimated the base for calculating contributions (which can only be revealed during an on-site inspection) and, as a result, underpaid them, then the organization can also be held accountable under Law N 212-FZ <18>. That is, the Pension Fund of Russia can collect two fines from the policyholder <19>. And the fine under Law N 212-FZ varies from 20 to 40% of the unpaid amount of contributions <18>.

But if they tried to convict you of understating the base for insurance premiums, and you proved that there was no underestimation, then they have no right to impose any fines on you, including for unreliable information under Law No. 27-FZ. Because you are not required to submit to the Pension Fund information about employee benefits that are not subject to insurance contributions <20>.

* * *

Discrepancies in RSV-1 and personalized reporting do not mean unreliable information <21>. And if the Pension Fund of the Russian Federation did not prove the unreliability of the information, then there was no violation, which means there cannot be a fine.

———————————

<1> Art. 17 of the Law of 01.04.96 N 27-FZ

<2> clause 16 of the Information Letter of the Presidium of the Supreme Arbitration Court of August 11, 2004 N 79; Letter of the Pension Fund of June 28, 2006 N KA-09-26/6784

<3> clause 41 of the Instructions, approved. By Order of the Ministry of Health and Social Development dated December 14, 2009 N 987n

<4> Resolution of the Federal Antimonopoly Service ZSO dated December 14, 2011 N A27-6335/2011

<5> Letter from the Pension Fund of Russia dated December 14, 2004 N KA-09-25/13379

<6> Resolution of the Federal Antimonopoly Service of North Kazakhstan Region dated 02.08.2012 N A63-8401/2011

<7> Resolution of the Federal Antimonopoly Service NWO dated July 20, 2012 N A56-45585/2011

<8> Resolution of the FAS VSO dated January 18, 2012 N A19-13314/2011

<9> Resolution of the Federal Antimonopoly Service of the Central Election Commission of September 17, 2012 N A23-193/2012

<10> Resolution of the FAS ZSO dated July 25, 2012 N A46-13544/2011

<11> Resolution of the Federal Antimonopoly Service of the Central Election Commission of February 14, 2012 N A08-2656/2011; FAS UO dated 07/09/2012 N F09-4963/12; FAS VSO dated September 18, 2012 N A19-266/2012

<12> art. 15 of the Law of 01.04.96 N 27-FZ; Resolutions of the Federal Antimonopoly Service UO dated January 17, 2012 N F09-9077/11, dated August 21, 2012 N F09-7273/12, dated December 28, 2011 N F09-8597/11

<13> Resolution of the Federal Antimonopoly Service of the Eastern Military District dated October 22, 2012 N A28-2360/2012

<14> clause 41 of the Instructions, approved. By Order of the Ministry of Health and Social Development of December 14, 2009 N 987n; Resolution of the Federal Antimonopoly Service ZSO dated July 13, 2012 N A27-14147/2011

<15> Resolution of the Federal Antimonopoly Service NWO dated 02.05.2012 N A56-49298/2011

<16> Resolution of the Federal Antimonopoly Service of the Moscow Region dated July 26, 2012 N A41-40734/11

<17> Resolution of the Federal Antimonopoly Service ZSO dated 10.10.2011 N A27-15044/2010

<18> art. 47 of the Law of July 24, 2009 N 212-FZ

<19> Resolution of the Federal Antimonopoly Service dated March 6, 2012 N A12-10291/2011; FAS UO dated 09.08.2012 N F09-5966/12

<20> Resolution of the Presidium of the Supreme Arbitration Court of October 2, 2012 N 7828/12; FAS ZSO dated 05.10.2012 N A27-241/2012

<21> Resolutions of the Federal Antimonopoly Service of Ukraine dated July 3, 2012 N F09-5462/12, dated June 26, 2012 N F09-5207/12

First published in the magazine "Glavnaya Ledger" 2013, N 01

Fines for late reporting to the Social Insurance Fund

All organizations or individual entrepreneurs with hired employees submit reports to the Social Insurance Fund. If the number of employees exceeds 100, the report must be submitted electronically.

Violations when submitting reports to the Social Insurance Fund are subject to the following fines:

The exact amount of the fine for late reporting to the Pension Fund is calculated as follows: 5% of the amount of contributions for the quarter multiplied by the number of months of delay (including partial months) + an administrative fine is paid in the amount of 300 to 500 rubles. In this case, the amount cannot be less than 1000 rubles and more than 30% of the contribution amount for the quarter.

Documentation of the offense

All of the above documents are drawn up in accordance with the forms approved by the Pension Fund of the Russian Federation in Resolution of the Pension Fund of the Russian Federation dated November 23, 2016 No. 1058p and which came into force on May 21, 2021.

So, this resolution, for example, approved: (click to expand)

• form of the act on the detected offense;
• form of decision to hold the insured liable;
• form of decision to refuse to hold the insured liable;
• Form for requesting payment of a fine for violating the deadlines for submitting reports to the Pension Fund.

How can you be sure to avoid fines?

The only guaranteed way to submit your reports without problems is to contact a professional accounting company.

Why might your staff accountant not be able to handle this task?

• It is difficult for you to immediately assess the real level of competence of a specialist. You hire him today, but mistakes may surface in a year.
• It is difficult for anyone to independently evaluate their own work.
• Full-time accountants may have a fairly heavy workload, hence the errors in reporting.

What are the advantages of working with an accounting company?

• It’s not just one person working with you, but a team of specialists. You do not depend on vacations or sick leave and can count on multi-level quality control.
• The professional team always has access to up-to-date information about changes in legislation.
• Working with an accounting company, you receive not only high-quality accounting, but also professional advice.