Sample payment order for payment of a fine under SZV in 2021

When paying a fine to the Pension Fund, the status of the payer

In connection with the transfer of control over the funds of insurance funds, except for contributions for injuries, to the Federal Tax Service from October 2, 2021, a specialist needs to pay attention to changes in payment codes for insurance premiums administered by the tax office. Step 12: Fill in the fields TIN, KPP, name, payment details, contribution amount. Step 13: Click “next”, “generate payment order”.

06 - this code is provided for participants in foreign economic activity - legal entities (except for the recipient of international mail).
03 - it is indicated in the payment order by the federal postal service organization when drawing up an order to transfer money for each payment by an individual (except for payment of customs duties);

How to fill out a payment order for fines (nuances)

In detail 105, OKTMO is filled in - the code of the territory of the municipality where funds from paying fines are collected.
Requisite 106 - value of the payment basis - 2 letters. In case of payment of a fine, the letters TR are used (which means a requirement when the tax office issued this document under Article 69, 101.3 of the Tax Code of the Russian Federation).
Props 107 (tax period) has a value of 0.
Detail 108 indicates the requirement number; the symbol No. does not need to be inserted.
Indicator 109 contains the date of the document, the number of which is reflected in detail 108, in the format “DD.MM.YYYY”.
Detail 110 has not been filled in since January 1, 2015 (this is due to the fact that clause 11 of Order No. 107n was canceled by Order of the Ministry of Finance No. 126n dated October 30, 2014).
The “Code” detail indicates a unique accrual identifier (UIN); it must be contained in the tax demand that it made for payment of fines. If this code is not present, then 0 is entered.

The “Purpose of payment” detail must contain the following information: type of payment and its basis.
Details “Payment order” — 5.
Props 101:

when paying fines for yourself: 01 - for legal entities, 09 - for individual entrepreneurs;
for payments made as a tax agent: 02.

Where to pay a fine for failure to submit a certificate of registration in 2021

The Pension Fund recalled the details for payment of penalties by companies and entrepreneurs in Moscow and the Moscow region for failure to submit (late submission) of information in the SZV-M form. The BCC for both Moscow and Moscow region employers is the same - 392 1 1600 140. As for other details, employers registered in Moscow fill out the “penalty” payment as follows: INN 7703363868, KPP 770301001; Recipient of the Federal Financial Inspectorate for Moscow (for the State Pension Fund Branch for the city of Moscow)

What mandatory details must an entrepreneur fill out: If the TIN is not provided, this is not considered a fundamental error and is quite acceptable. But it is still advisable to fill out a separate column provided in SZV-M for TINs known for at least several employees.

Who must submit the SZV-M form

Organizations submit monthly information about insured persons to the Pension Fund of the Russian Federation (form SZV-M).
The employer-insurer is required to submit reports in the SZV-M form in relation to insured persons working under an employment or civil law contract, for which remuneration contributions are calculated. Moreover, if employees are on the company’s staff, then SZV-M must be submitted regardless of whether the employer paid them money or not, and also regardless of the payment of insurance premiums.

But with regard to workers who work under a civil contract, the situation is different. The employer must submit reports only if insurance premiums are calculated for remuneration paid under such contracts (letter of the Pension Fund of the Russian Federation dated July 27, 2016 No. LCH-08-19/10581).

In addition, the department noted that if the company does not have individuals with whom employment or civil law contracts have been concluded, for which remuneration contributions were accrued, then it does not have the obligation to submit SZV-M.

The Ministry of Labor recently clarified that the head of the organization - its sole founder - must submit information using the SZV-M forms (letter of the Ministry of Labor of the Russian Federation dated March 16, 2018 No. 17-4/10/B-1846). Please take this letter into account when preparing your personal statements. The fact is that if you subsequently submit a supplementary form SZV-M, then claims from the fund are possible. True, the judges in this case are on the side of the policyholders.

Payment of a fine to the Pension Fund in 2021 for SSV m

Federal Law No. 27 on individual accounting in the compulsory pension insurance system determines the amount of penalties that threaten each employer who untimely or incompletely submits personalized information about his employees to the Pension Fund. The fine for failure to submit the SZV-M form on time is 500 rubles for each employee.

The PFR branch in Moscow and the region reminded policyholders of what details need to be indicated in the payment order for the payment of this fine. Payers registered in Moscow indicate the following recipient details:

KBK 392 1 1600 140;
TIN 7703363868, checkpoint 770301001;
recipient of the Federal Financial Inspectorate for Moscow (for the GU-Branch of the Pension Fund for the city of Moscow)

SZV-M sample filling

Resolution of the Board of the Pension Fund of the Russian Federation dated February 1, 2016 No. 83p approved the form of the specified reporting SZV-M.
SZV-M is information about all insured persons registered in the organization, including those working under the GPA. The electronic format of SZV-M was approved by Resolution of the Board of the Pension Fund of the Russian Federation dated December 7, 2016 No. 1077p.

Employers provide the following information about employees:

individual personal account insurance number (SNILS);
last name, first name and patronymic;
TIN.

Sample of filling out SZV-M for May 2021

Payment of a fine to the Pension Fund payment order sample 2021

From 2021, the fund has the right to fine the policyholder 1,000 rubles if the SZV-M is submitted on paper instead of an electronic report (Part 4, Article 17 of Federal Law No. 27-FZ of April 1, 1996). Home News 10.26.2020 For being late in submitting the SZV-M or including false information in it, a fine is imposed (Art.

Therefore, if technical problems arise with banks, it is recommended that employers-legal entities indicate status “01” in the payment document, and individual entrepreneurs paying contributions for employees are allowed to use status “09”, which is indicated when an individual entrepreneur transfers contributions for himself (letters from the Federal Tax Service of Russia dated 15.02 .2020 No. ZN-3-1/, dated 02/08/2020 No. ZN-4-1/, dated 02/03/2020 No. ZN-4-1/).

How is a fine imposed by the Pension Fund of Russia?

A fine is imposed by the Pension Fund if the employer fails to submit information on its employees on time or submits it with errors. Resolution of the Board of the Pension Fund of September 27, 2019 No. 485p contains forms of documents submitted by employers to the Pension Fund of the Russian Federation when registering or changing information about individuals, as well as instructions for filling them out.

If an employer violates the rules for providing information about employees, he will be subject to liability in accordance with Federal Law No. 27-FZ dated April 1, 1996, namely a fine of 500 rubles. Such liability is imposed if the company:

fails to comply with the deadlines for submitting information for each insured person;
submits incomplete or unreliable information to the Pension Fund for each insured person.

Important! “For each insured person” means that a fine is imposed for each employee in respect of whom the law regarding the provision of information to the Pension Fund has been violated.

For example, a company employs 30 people. The employer did not submit a report on the SZV-M form. In this case, the fine will be

30 people * 500 rub. = 15,000 rub.

The Pension Fund of the Russian Federation also applies penalties in cases where the employer violates the reporting format - paper instead of electronic. If the organization employs more than 25 people, then reporting must be submitted only in electronic format. Otherwise, a fine of 1,000 rubles is imposed on the employer.

Fine for late submission of reports to the Pension Fund in 2020

If a violation is detected, an employee of the territorial body of the Pension Fund draws up a report. The act must be signed by an authorized employee of the Pension Fund of Russia and the policyholder (representative of the policyholder). If the policyholder (the policyholder's representative) refuses to sign the act, a note about this is made in the act.
The certificate must be delivered to the policyholder within 5 days in one of the following ways:

personally against signature
by registered mail (the date of receipt will be considered the 6th day from the date of dispatch)
in electronic form via telecommunications channels (TCS).

Penalties for late submission of reports to the Pension Fund of the Russian Federation can be imposed under the legislation on personalized accounting and under Article 15.33.2 of the Code of Administrative Offenses of the Russian Federation. In the latter case, for violation of deadlines for submitting reports to the Pension Fund of Russia, an administrative fine is imposed on officials in the amount of 300 to 500 rubles. In this article we will talk about the fine for late submission of reports to the Pension Fund in 2021, and consider the calculation procedure.

How long will it take to correct errors so that there is no fine from the Pension Fund?

Employers can avoid fines if they correct reporting errors in a timely manner. The Pension Fund has set a deadline of 5 working days from the date of receipt from the fund of notification of the presence of errors identified during a desk audit of reporting. If you meet this deadline and submit adjusted reports, you can easily avoid a fine.

At the end of these 5 working days, Pension Fund employees draw up a report on the identification of the offense and impose a fine. If the employer does not pay it voluntarily, the Pension Fund will apply to the judicial authorities to forcefully collect the fine.

Attention! Sometimes a situation arises when a dismissed employee is reinstated to his job by a court decision. An employer can avoid a fine for violating the deadline for submitting information if it submits reports for all periods when the employee was considered dismissed. But this must be done no later than the next reporting period from the date of the court decision.

How to make a payment for a fine to the tax office

The fine is paid to the same branch of the Federal Tax Service as the tax itself. This means that the name of the recipient, his BIC, correspondent account and current account will remain “standard”. If the transfer is made for the first time, the details can be clarified at the tax office or on its official website.

Art. 114 of the Tax Code of the Russian Federation states that, based on the results of control measures carried out, the Federal Tax Service has the right to impose monetary sanctions on taxpayers who do not fulfill their obligations properly. If they are not transferred voluntarily, the fiscal authorities will direct the collection to the accounts of the company or citizen, and then to his property. To avoid disputes and problems, you need to know how to fill out a payment form for a fine to the tax office according to the current 2020 sample.

Payment of a fine to the Pension Fund sample payment form

Comment: Banks refused to process payment orders with status “14” and “08”, and it was decided to indicate status “01” for legal entities, starting from January 1, 2020. Info To find out these details, you can contact your tax office, use the “Address and payment details of your inspection” service on the Federal Tax Service website nalog.ru or use the Accountant Directory on our website. One of the important indicators

After all, the organization had enough time to prepare and submit the SZV-M on time (resolution of the Thirteenth Arbitration Court of Appeal dated April 19, 2020 No. A56-70942/2016). Other penalties for failure to submit the SZV-M in 2021. Penalty for failure to submit the SZV-M in electronic form. If a company submits information for 25 or more persons, then the report must be in electronic form (clause

How to issue a payment order to the Pension Fund of Russia

New filling standards are prescribed in the order of the Ministry of Finance of Russia dated November 12, 2013 No. 107n (as amended on January 1, 2020). According to these rules, payments for insurance contributions to the Pension Fund must be drawn up in the same way as for taxes paid, only the purpose of the payment and the BCC changes. We will tell you further about how a payment order is executed in the Pension Fund of Russia in 2021.

The formal type of payment order is set forth in Appendix 2 to Bank of Russia Regulation No. 383-P dated June 19, 2012. From 01/01/2020, on the basis of Article 34 of the Tax Code of the Russian Federation, payments that were previously accepted by the territorial bodies of the Pension Fund of the Russian Federation are now sent to local tax inspectorates. Budgetary organizations fill it out without fail.

The most common questions that we solve within 1 hour:

When checking, an error occurs 30,40, 50
Can't send report, report won't generate
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We will put employee handbooks and documents in order to correctly fill out electronic work books
We will check and synchronize records in the documents Hiring, Personnel Transfer, Dismissal, etc.
Let's connect to electronic work books

Get a consultation Order setting up SZV

Penalty for SZV-M for late delivery in 2021

Both legal entities and individual entrepreneurs are required to provide a report form such as SZV-M if they have employment relationships with individuals, or if they make payments to individuals on other grounds. Reporting is submitted every month by the 15th day of the month following the reporting month. In case of violation of this deadline, the Pension Fund of the Russian Federation imposes quite significant amounts of fines.

All questions regarding personalized accounting, as well as the procedure and deadlines for submitting reports within the framework of such accounting, are regulated by Law 27-FZ “On individual (personalized) accounting in the OPS system.” According to Art. 17 of this act, a fine is provided for policyholders for late submission of the SZV-M report.

How to avoid fines

Do not leave submitting reports until the last minute, so that if an error is discovered, there is time to correct it.

We remind you that the SZV-M form must be submitted monthly before the 15th day after the reporting month, and the SZV-experience form must be submitted once a year before March 1 based on the results of the past year. When an employee retires during the year, the SZV-experience additionally needs to be issued only for him and sent to the Pension Fund of the Russian Federation within 3 working days from the date of receipt of the application for accrual of the pension.

If a notification of an error was received from the Pension Fund to SZV-stazh or SZV-M, send the corrections within five working days.

If you are going to submit information to the Pension Fund electronically for the first time, draw up an agreement on electronic document management with the Pension Fund in advance. Without this agreement, you will not be able to submit an electronic report.

In order to formalize the agreement, you need to visit the Pension Fund branch once. This takes time, so if you catch yourself at the last moment, you will not have time to report on time, and will earn a Pension Fund fine for late submission of the report.

Online accounting “My Business” will help you fill out reports correctly and submit them on time. Together with the electronic wizard, you will go through all the stages step by step, and the system will generate a report for you on an up-to-date form, filled out in accordance with all the rules.

In order to send electronic reports to the Pension Fund directly from your personal account, simply upload a scan of the agreement to the service, enter its number and date. We will issue an electronic signature for you free of charge. After this, you will be able to send documents to the Pension Fund without leaving your workplace, and delivery protocols will be sent to your personal account, and you will be able to make corrections in a timely manner, if necessary.

Payment order to the Pension Fund (form and sample)

In 2021, big changes came into force regarding payment orders; from now on, control over payment and submission of reports on contributions to the Pension Fund belongs to the tax service, which means sending documents and money is now also carried out to the Federal Tax Service (at the place of registration of the entrepreneur or at the location of the LLC and separate departments). Already from January 1, 2020. compulsory contributions (including those paid for periods ending before this day) must be transferred with the designation in the payment slip of the tax authorities. Calculations (including updated) for insurance payments for 2010-2016. sent to the Pension Fund and the Social Insurance Fund according to the requirements of the laws that were in force at that time. Read also the article: → “We issue a payment order in a new way.”

Let's use the previous example, only now imagine that in April 2021, Alfa JSC discovered an error in calculating the amounts of insurance premiums for 2021. After filling out the updated calculation, it became clear that the debt to the Pension Fund was equal to 6,554 rubles. In this case, the payment document will look like this:

Fines and penalties for taxes and fees

If a request for payment of a fine or penalty is received, it may contain a UIN (unique accrual identifier), which must be indicated in the “Code” field. If there is no requirement with UIN, then 0 is entered in this field.

OKTMO is indicated as usual, as when paying taxes. In field 106, the basis for the payment is selected: if there is a requirement from the tax authority, put TR, if there is no requirement, then put ZD. The number and date of the request are indicated in fields 108-109 of the payment order; if there is no request, zeros are entered in the fields. In field 107 “Tax period indicator” the payment deadline specified in the request is entered. If there is no requirement, then this field is also set to 0.

KBK, if it is not specified in the requirement, you need to look for it yourself. Keep in mind that the BCC is taken not from the period for which you pay the fine or penalty, but from the BCC of the year in which you pay it. Those. when paying fines and penalties in 2015, you must take the KBK from the list of codes for 2015.

The tax inspectorate can impose fines both under the Tax Code and under the Code of Administrative Offenses (CAO). The principle of filling out a payment order is the same, only the KBK is different.

KBC for penalties and fines in accordance with the Tax Code

* Penalties (Article 75 of the Tax Code) for late payment and fines for non-payment of tax (Article 122 of the Tax Code) - BCC of a tax for which the payment deadline was violated, but in categories 14-17 of the BCC, instead of 1000, 2100 (penalties) or 3000 (fine) are indicated.

Example: KBK transport tax 182 1 06 04011 02 1000 110, penalties for this tax are paid to KBK 182 1 06 04011 02 2100 110, and the fine is paid to KBK 182 1 06 04011 02 3000 110

* Fines for failure to submit a tax return on time (Article 119 of the Tax Code) - BCC are indicated on the same principle as for penalties for late payment of tax. Those. The KBK of the tax for which the declaration is submitted is taken and 3000 is entered in the 14-17 category.

Fines and penalties for contributions to extra-budgetary funds

The Social Insurance Fund issues fines under two federal laws [2], as does the Pension Fund [3]. In addition, both funds can fine officials of the organization under Article 15.33 of the Administrative Code.

Fines and penalties for insurance pension contributions

* Penalties (Article 25 of Law 212-FZ) for late payment and fines for non-payment of contributions (Article 47 of Law 212-FZ) - BCC of contributions for which the payment deadline was missed, but in categories 14-17 of the BCC, instead of 1000, 2000 (penalties) are indicated or 3000 (fine).

Example: KBK of insurance premiums for payment of the insurance part of the labor pension - 392 1 02 02010 06 1000 160, penalties for late payment should be paid to KBK 392 1 02 02010 06 2000 160, and the fine for non-payment to KBK 392 1 02 02010 06 30 00 160

* Fines for violation of the legislation of the Russian Federation on state extra-budgetary funds and on specific types of compulsory social insurance, budget legislation regarding the budget of the Pension Fund of the Russian Federation (except for Article 48-51 of Law 212-FZ) - 392 1 1600 140;

* Fines for violation of the legislation of the Russian Federation on state extra-budgetary funds and on specific types of compulsory social insurance, budget legislation regarding the FFOMS budget (except for Article 48-51 of Law 212-FZ) - 392 1 1600 140;

* Fines in accordance with Articles 48 - 51 of Federal Law 212-FZ - 392 1 1600 140.

Fines and penalties for insurance contributions to the Social Insurance Fund

* Penalties for late payment and fines for non-payment of contributions - KBC contributions for which the payment deadline has been missed, in categories 14-17 of the KBC instead of 1000, 2000 (penalties) or 3000 (fine) are indicated.

Example: BCC of insurance premiums for compulsory social insurance against industrial accidents and occupational diseases - 393 1 02 02050 07 1000 160, penalties are paid to BCC 393 1 02 02050 07 2000 160, 393 1 02 02050 07 3000 160.

Sample of filling out a payment order to pay a fine to the Pension Fund

[1] Clause 2 of Article 855 of the Civil Code

[2] Federal Law of July 24, 2009 N 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund”; Federal Law of July 24, 1998 N 125-FZ “On compulsory social insurance against industrial accidents and occupational diseases”

[3] Federal Law of July 24, 2009 N 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund”; Federal Law of 04/01/1996 N 27-FZ “On individual (personalized) registration in the compulsory pension insurance system”

In what cases does the Pension Fund go to court?

Based on Federal Law No. 237-FZ of July 20, 2020, the Pension Fund of the Russian Federation has the right to go to court to collect a fine from the employer if the total amount of financial sanctions is more than 3,000 rubles. In this case, the circulation period is 6 months from the date of the specified excess.

If, within 3 years from the date of expiration of the deadline for fulfilling the earliest requirement, the fines did not exceed 3,000 rubles, then the Pension Fund of the Russian Federation has the right to appeal to the judicial authorities within 6 months from the date of expiration of this three-year period.