Due to a technical error, thousands of businessmen in Russia were charged additional payments for social contributions. The Bell has compiled instructions on what to do if you find yourself in this situation. However, according to the information of “Clerk”, no one has yet managed to return the money in this way.
From January 1, 2021, the administration of insurance premiums was transferred from the Pension Fund to the tax service. But it soon became clear that an error occurred when transferring the database to the new department: the Federal Tax Service did not receive all the information about taxes paid by individual entrepreneurs and legal entities for the period until 2021. As a result, entrepreneurs began to complain that they were being persecuted for non-existent debts - money was written off from their accounts or transactions on them were suspended. In September, business ombudsman Boris Titov complained to the head of the Federal Tax Service Mikhail Mishustin about this problem.
Mortgage before the Pension Fund
The employer is obliged to make contributions to non-budgetary organizations from the salary of each employee working at the enterprise.
This applies to pension and health insurance contributions. This procedure is very important, since a pension is formed from these funds. That is, if insurance premiums are not paid for an employee of an enterprise, he may be left without a normal pension. In accordance with Federal Law No. 212, mandatory deadlines for fulfilling payment obligations are established. Contributions must be made by the 15th of the next month for income from the past 30 calendar days.
In addition, the employer must provide timely reports to the PRF. Failure to meet deadlines results in debt formation. The document is filled out according to form RS-B-1. If the data in the report and the actual payments do not match, an overpayment or debt will appear. The first case is not dangerous and does not face fines. But debt must be identified in a timely manner, as this entails penalties.
Debts of the organization to the Pension Fund of Russia
If you don’t want to trust electronic sources, you can find out about the debt by going directly to the pension center in your area. There you need to ask for a reconciliation of calculations and establish the amount of debt, if any.
If a person has good computer skills, then it is recommended to go to the official website of the fund and get all the necessary information about the presence of debt in your personal account. Thanks to this service, you can find out all the information you need without contacting the Pension Fund. But, of course, first you should make a quick registration on the site.
Debt from an individual entrepreneur may arise for the following reasons:
- when he does not pay required insurance premiums, taxes and other fees, ignoring the law;
- pays late. It is extremely important to know exactly the acceptable time limits;
- having repaid the debt, leaves the penalty unpaid;
- incorrectly calculates taxes and insurance premiums;
- makes mistakes in payment documents;
- bankruptcy. In this case, debts are repaid after the sale of commercial assets.
Legal entities, as a rule, always monitor the status of their personal account with the Pension Fund. They have an obligation not only to pay insurance premiums, but also to submit quarterly reports, so it is difficult for them not to notice the formation of debt to the Fund.
Moreover, in this regard, their responsibility is much greater, because, unlike individual entrepreneurs, they pay contributions not only for themselves, but also for their employees.
Enterprises and organizations can obtain information about debt on insurance premiums in one of the following ways:
- make a written request to the local Pension Fund authority and receive a certificate of the status of settlements after 5 working days;
- submit an application through the electronic reporting program for any date and receive a response electronically;
- send an application for a certificate via TKS;
- visit your personal account on the Pension Fund website.
Thus, legal entities have the same opportunities to track the status of pension accruals via the Internet as individual entrepreneurs. You just need to register a personal account, where all the necessary information will be received.
The need to find out about existing debts to pay insurance premiums arises among different groups of citizens. Depending on this, there are various ways to obtain information about timely payment and occurrence of debt. Both companies and entrepreneurs paying contributions, and individuals who are subject to pension and health insurance requirements may be interested in the timeliness of money transfers.
Payers of contributions to obtain information about paid contributions and debts, if any, can do the following:
- personal visit;
- receiving a notification from the Federal Tax Service;
- providing information through the taxpayer’s personal account.
Insured persons are interested in obtaining information about whether the employer transfers the required insurance contributions.
What is the document
All organizations that are in the process of completing a number of transactions will have to make a request to the Pension Fund. A certificate from the Pension Fund of the Russian Federation is required regarding the absence of debt upon liquidation of an LLC and for the closure of other types of organizations.
A document confirming the absence of debt to the Fund is also required if the organization plans to take part in a tender or apply for a number of subsidies from the state. This is why it is required that all payments be made on time.
You must fill out the request as follows:
- Enter the name and address of the institution where the application is being sent.
- State the request and provide a certificate indicating the fact that the applicant has no debts to the Fund.
- Indicate the name, address and area of activity of the person making the request.
- Mention the date on which the document must be drawn up and the purpose for its receipt (for example, if the organization is being liquidated).
- Apply the signature of the authorized person and the seal of the legal entity.
Request of the Federal Tax Service for payment of arrears on insurance premiums of the Pension Fund of Russia
The information from the tax service “On the administration of insurance premiums from January 1, 2021” lists the functions that will be transferred to tax authorities in 2021, these are:
- control over the calculation and timely payment of contributions,
- acceptance of “insurance” reporting, starting with reports for the 1st quarter of 2017,
- offset of overpayments for insurance premiums and excessively collected amounts,
- providing deferment and installment payments,
- collection of arrears, as well as debts on penalties and fines.
This means that now debt for pension and other insurance contributions (except for contributions for “injuries”) is collected according to the rules established by tax legislation (letter of the Ministry of Finance of the Russian Federation dated October 21, 2016 No. 03-02-08/61943). Moreover, the Federal Tax Service equally collects both “insurance” debts for 2021 and previous periods.
Arrears in insurance contributions to the Pension Fund arise if an entrepreneur or organization:
- have not paid the accrued insurance premiums in full,
- violated the deadlines established for payment of contributions.
The tax office may discover arrears during an audit, or after receiving a calculation of insurance premiums for the corresponding reporting period. Transfer of pension and other insurance contributions is carried out no later than the 15th day of the month following the month of their accrual (Article 431 of the Tax Code of the Russian Federation). By comparing the Calculation indicators and the amounts received into the budget, tax authorities determine whether the payer has any arrears or overpayments.
Having discovered arrears, tax authorities send the debtor a demand for payment of insurance premiums.
No longer than three months from the date of detection of arrears in insurance contributions (to the Pension Fund of the Russian Federation, the Compulsory Medical Insurance Fund, the Social Insurance Fund) - this period is given to the tax authorities to send a claim to the payer. But if the contribution is arrears, and the amount of penalties and fines accrued on it does not exceed 500 rubles, the tax authorities have up to 1 year from the date of discovery of the debt to issue a claim (Clause 1, Article 70 of the Tax Code of the Russian Federation).
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If the arrears are identified by tax authorities as a result of an audit, then the demand for repayment will be sent to the payer within a shorter period of time - 20 days from the moment the decision on this comes into force (clause 2 of Article 70 of the Tax Code of the Russian Federation).
The demand specifies not only the amount of debt, the amount of penalties accrued at the time of sending the demand, and the period during which the payer must fulfill this demand, but also the penalties that apply to the debtor in case of evasion of such requirements of the Federal Tax Service (Article 69 Tax Code of the Russian Federation).
If the text of the request does not indicate a longer period, then the payer must repay the debt specified in it within 8 days after receiving the document by mail, electronic communication channels, or in the taxpayer’s personal account. At the same time, a claim sent to the debtor by registered mail is automatically considered received 6 days from the date of its dispatch, which means that unscrupulous payers will not be able to avoid liability by simply ignoring the postal notification for receiving a claim for arrears (Clause 6 of Article 69 of the Tax Code of the Russian Federation ).
If the demand for payment of arrears is not fulfilled, the Federal Tax Service may send a decision to the bank to suspend operations on the debtor’s bank accounts, and then all expense transactions, except mandatory ones, will be impossible until the debt is fully repaid on demand (Article 76 of the Tax Code of the Russian Federation).
Employers are required to transfer insurance premiums from their employees' salaries monthly until the 15th of the previous month. When submitting RSV-1 and 4-FSS based on the results of the periods, it is necessary to indicate the arrears of contributions at the beginning and end of the period. The Fund, having received these reports, compares the indicators of these lines with its data; if discrepancies are identified, the policyholder is sent a written notification of the need to provide an updated report and the requirement to repay the debt.
Individual entrepreneurs must also transfer contributions for their compulsory insurance no later than the last day of December of the current year, 1% of the amount of excess income over 300,000 rubles. paid by individual entrepreneurs until April 1 of the following year.
These deadlines are enshrined in the Russian legislative framework; their violation entails an increase in debt on insurance premiums, which, in turn, creates a certain liability for the policyholder in the form of accrual of penalties and fines.
| Amount of fine | Causes |
| 20% of the non-payment amount | in case of distortion of accounting data and subsequent underestimation of the taxable base |
| 40% of the non-payment amount | upon proof that the policyholder intentionally does not transfer contributions |
The size of fines depends on the circumstances of non-payment: those who deliberately submitted false information to organizations to avoid payments pay the most. The payment must be transferred to the branch that geographically serves the legal entity.
If all calculations for contributions have been made correctly, but payment has not yet been made, instead of penalties, penalties will be charged to the company. The calculation of the penalty that will need to be paid to the funds is determined based on the refinancing rate established during this period of time.
Penalty on contributions = Amount of debt on insurance premiums * Number of days of delay in payment of contributions * Refinancing rate * 1/300.
There are many mechanisms to obtain information about debts. Their work depends on who is requesting the data and which method is most appropriate.
| When an employer is interested |
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| When an individual entrepreneur needs to find out about contributions for himself |
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| If data on PF for individuals is required |
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What documents are needed to obtain
In order for the necessary letter to be provided on time, the applicant should provide the following package of documents along with the request:
- Certificate of registration of a legal entity or individual entrepreneur (copy).
- TIN certificate (copy).
- Registration number in the Pension Fund.
- A general passport or other document that can verify the identity of the applicant.
In certain situations, the applicant may be required to provide additional documents to obtain a certificate:
- A document confirming income and expenses will be needed if it is necessary to formalize a loan obligation.
- Information about the absence of debt obligations is required provided that the certificate is issued upon completion of commercial work.
- Permission to carry out trading activities or participate in government programs, if the letter is requested for a similar purpose.
- Documents confirming the right to apply for grants and subsidies from the state, provided that the applicant forms a request for submission to the relevant government agencies.
How and where to find out the debt of an individual entrepreneur by last name
You can find out the debt to the tax service for an individual entrepreneur by his last name on the website of the Federal Bailiff Service (FSSP). Registration is not required for this.
You should follow these steps step by step:
- in the “Services” menu find “Data Bank of Enforcement Proceedings”;
- click on search for legal entities or individuals;
- in the panel that opens, enter the full name of the individual entrepreneur;
- in the “Territorial bodies” column you should write where it is registered;
- The “Date of Birth” box can be left blank. It is needed for more accurate identification if there are several people with similar data;
- click the “Find” button. The portal will provide information about the presence or absence of debt.
You can find out the debt from the tax service by name in the bailiff database when the court proceedings have already been completed and a writ of execution has been issued. It is necessary to pay the debt as quickly as possible, otherwise there is a risk of the case going to court. In addition, using the FSSP website, you can obtain information about the debts of an individual entrepreneur’s partners or its competitors.
How to find out the arrears of contributions to the policyholder
The need to find out about existing debts to pay insurance premiums arises among different groups of citizens. Depending on this, there are different ways to obtain information.
| Citizen groups | Method of obtaining information |
| policyholder-employer | 1. electronic request for those who submit electronic reports. An email response will be given within 1-2 days; |
| 2. a written request sent directly to the relevant fund. The response in the form of a certificate drawn up in the form of the Pension Fund or the Social Insurance Fund must be ready for transmission to the policyholder within 5 business days from the date the fund receives the request. The certificate can be obtained either from the fund or by mail; | |
| 3. When submitting quarterly reports. If there is a discrepancy in debt data at the end or beginning of the quarter, the fund will notify you of this. | |
| 4. The actual debt on insurance premiums is reflected in the statements quarterly. When reporting on paper is accepted by both the Pension Fund and the Social Insurance Fund, its figures, if the data do not match, will be adjusted in the report in accordance with the fund’s information. When submitting reports electronically, the Pension Fund of the Russian Federation will not accept the report until the data of the policyholder and the Pension Fund of the Russian Federation are agreed upon. And the FSS, having accepted the report in electronic form, after checking it, will send the policyholder a letter asking for clarification of the reporting. | |
| insured person - individual entrepreneur (lawyer, notary) | 1.Send a written request about the status of settlements. The response to the request in the form of a certificate in the Pension Fund form must be provided to the insured person in person or sent by mail within 5 working days from the date the request was received by the fund; |
| 2. Obtain information through the electronic service “Personal Account of the Policyholder” created on the Pension Fund website. | |
| Policyholder – individual | 1. When applying in person to the Pension Fund with a passport and SNILS certificate; |
| 2.In your personal account registered on the government services website: www.gosuslugi.ru | |
| 3.In the personal account of the insured person created on the Pension Fund website: www.pfrf.ru |
Making a request to the Social Insurance Fund about the status of settlements - sample
O. individual entrepreneur, find the TIN of the corresponding business entity. If the function of searching for the address of a FSS unit by TIN is not implemented on the website of a specific regional representative office of the agency, it is recommended to call the head office of this structure and clarify the procedure for obtaining the required information.
Sometimes, when filling out a request form to the Social Insurance Fund, you may need to find out or clarify:
- registration number of the company in the FSS system;
- subordination code.
