This issue is also relevant because since 2017, penalties for non-payment of insurance have been tightened, for which policyholders can now be held criminally liable.

Calculation deadlines

After the transfer of the SV under the control of the tax service, the Tax Code of the Russian Federation became the main document regulating this area. Chapter 34 is reserved for contributions in the code. In order to determine the deadlines for submitting insurance reports, let us turn to Article 423 of the Tax Code of the Russian Federation, which establishes the concept of the reporting period for insurance.

For payments for compulsory insurance, a billing period equal to one calendar year has been approved. But reporting must be submitted not only at the end of the year, but also at the end of each of the reporting periods - quarter, half-year and 9 months.

The calculation must be submitted to the Federal Tax Service within 30 days of the month following the reporting period (Article 431 of the Tax Code of the Russian Federation). According to the new rules, this period applies to everyone, regardless of the reporting form they use. The amendment, according to which a report could be submitted electronically 5 days later, has been canceled since 2017.

The rule for the transition of the last reporting date from a weekend or holiday to the next working day, which applies to all tax reporting, also applies to calculations according to the tax return.

In 2017, SV payers still need to provide calculations for 9 months and a year. This must be done within the following time frame:

• until October 30, 2017;
• until January 30, 2018

The calculation must be submitted using a new form developed by the Federal Tax Service. Instead, payers now submit a single calculation for SV, approved by order of the tax service No. ММВ711/551а dated 10.10.2016.

Of all the payments for state insurance, only contributions for state insurance did not fall under the control of the Federal Tax Service; they still remain under. Reporting on them is also submitted quarterly, according to. The deadlines themselves are somewhat different. They are established by Law No. 125FZ of July 24, 1998, and provide for:

• submission of a paper report within 20 days of the month following the reporting period;
• extension of the deadline for submission by 5 days for reporting in electronic format.

Form 4-FSS has also been updated; since 2017, it contains information exclusively on SV for injuries and expenses for the corresponding benefit.

A specialist will tell you about the timing of calculation and payment of insurance premiums in the video below:

Deadlines for payment of insurance premiums

The deadlines for transferring SV are specified in clause 3 of Art. 431 Tax Code of the Russian Federation. Payments via SV, as before, must be made at the end of each month, within 15 days. The same period is established by Law No. 125FZ regarding the payment of contributions for injuries. In both cases, the standard rule of transferring the last date from holidays and weekends to a working day is used.

Separate deadlines are provided for the self-employed population (lawyers, notaries, etc.) who pay SV for themselves in a fixed form. According to Art. 432 of the Tax Code of the Russian Federation, for this category of payers the following rules for transferring SV are established:

• contributions for incomes up to 300 thousand rubles are transferred until the end of the billing period (until December 31);
• contributions for incomes over 300 thousand rubles are paid within 3 months of the next year.

All payments, with the exception of contributions for injuries, have been sent to the Federal Tax Service since 2017. In this regard, regulations have been put into effect, which can be found on the website of the tax authorities.

Statute of limitations according to SV

The concept of statute of limitations applies to both overpayments under the SV and to arrears. If the payer overpays, he has the right to return it within 3 years (Article 78 of the Tax Code of the Russian Federation). This period will begin to count from the date of transfer of the excess amount. There are 2 actions regarding overpayment on SV:

• it can be directly returned to the payer;
• the overpaid amount can be taken into account for payment of future periods (only for the type of state insurance for which it was formed).

A document confirming the existence of an overpayment for SV can only be signed by both parties. A certificate of the status of settlements issued by the Federal Tax Service is not suitable for these purposes, especially if the case goes to court.

Now about the statute of limitations for arrears under the SV. It is formed by adding up the terms of all provided procedures for debt collection (Article 46 of the Tax Code of the Russian Federation). These include:

1. Issuance by tax authorities of a requirement for the fulfillment of which the payer is given 8 days (unless otherwise provided by the text of the document).
2. Direction to the payer's bank. This action must be completed by the Federal Tax Service within 2 months from the end of the period of the demand presented to the debtor. After this period has expired.
3. Submitting an application to the judicial authorities. The tax service has 6 months for this from the expiration date of the request for payment. But if the court recognizes the reason for the delay of the Federal Tax Service in filing the application as objective, this deadline can be reinstated.

If the debt cannot be forcibly written off from the payer due to lack of funds, the tax authorities have the right to compensate the arrears from the debtor’s cash or property. This decision is made only by the top management of the inspection (the head or his deputy) within 1 year from the date of expiration of the requirement, and is transferred to the bailiffs for execution. After a year has passed, this method can only be resorted to through the court, to which the Federal Tax Service has 2 years from the expiration of the claim.

The statute of limitations under the SV should not be confused with the statute of limitations for bringing to responsibility for violation of tax laws. The latter is determined by Article 113 of the Tax Code of the Russian Federation and is 3 years from the date of commission of the offense.

The FSS is still responsible for collecting arrears of contributions for injuries. The procedure for the authority to act in such situations is established by Law No. 125FZ:

1. The demand for payment of the debt must be sent to the defaulter within 3 months from the date of its discovery, or within 10 days if the arrears were discovered as a result of an audit. The policyholder is given 10 days to comply with the requirement.
2. The decision to write off funds from the debtor’s account can be sent to the bank within 2 months from the expiration of the requirement. During the same period, a decision may be made to collect the debt at the expense of the defaulter’s property.

In relation to violations in the field of state accident insurance, a statute of limitations of 3 years is also used. Once it expires, the offender will no longer be held accountable.

The video below will tell you about the payment deadline:

Penalties for failure to report

Responsibility for late submission of insurance reports is regulated by Art. 119 of the Tax Code of the Russian Federation. She was given a fine of 5% of the amount of SV payable to the budget. In this case, penalties are calculated taking into account the following rules:

• they cannot be accrued in an amount exceeding 30% of the total amount of calculated SV;
• The minimum fine is set at 1,000 rubles.

Penalties are calculated for each month of delay in submitting reports. Even if the contributions have been paid, or there are no accruals due to the suspension of payments in favor of individuals, the violator will still face a minimum fine.

• A penalty for late provision is charged only if there is an underestimation of the amount of accruals for the SV. In the opposite situation, the submission of the adjustment remains at the discretion of the payer.
• There is also a fine for providing reports in an unacceptable form. If the policyholder has more than 25 people on staff, he has the right to submit calculations only on electronic media. For violation of this rule, a fine of 200 rubles is provided.
• Law No. 125FZ also provides for a fine of 5% of the accrued amount. With each month of delay, its size increases by another 5%.

Responsibility for non-payment of SV

Since 2017, the same liability has been provided for non-payment of tax payments as for non-payment of other tax payments. Art. 122 of the Tax Code of the Russian Federation establishes penalties for late payment of SV, or for making it incompletely:

• 20% of arrears if the understatement of the amount was made by mistake, or the payer committed other unlawful actions or failed to act;
• 40% of arrears when proving the fact of a deliberate understatement of the amount of cash.

Additionally, for each day of delay, a penalty is charged based on 1/300 of the Bank of Russia refinancing rate. There are similar penalties for late payment of injury contributions.

An innovation for 2017 is the possibility of bringing the defaulter of the SV to criminal liability. These measures are possible only if the amount of arrears allows the actions of the policyholder to be regarded as a malicious violation of tax legislation (debt over 5 million rubles).

Tougher measures of liability for non-payment of insurance and submission of insurance reports require the insured to be extremely attentive to all deadlines established by law. An irresponsible attitude to this issue will entail serious financial expenses, and if tax laws are violated over a long period, it may attract the attention of investigative authorities.

Non-payers of insurance premiums will face penalties, which is what this video will tell you about:

Statute of limitations for Pension Fund fines. SZV-M fines in 2017: for late submission and errors. Penalty for late submission of SZV-M. How to cancel a fine for late submission of SZV-M?

Question: What is the statute of limitations for the Pension Fund of Russia to fine an organization that submitted information about employees in the SZV-M form for October 2016 with a delay of 10 days? The Pension Fund received a request for a fine in November 2017.

Answer: The statute of limitations is three years.

Rationale

Federal Law of April 1, 1996 No. 27-FZ

“On individual (personalized) accounting in the compulsory pension insurance system”

“Article 17. Responsibility of bodies and officials of the Pension Fund of the Russian Federation, policyholders and insured persons, writing off bad debts due to fines

Managers, as well as officials of the bodies of the Pension Fund of the Russian Federation, participating in accordance with this Federal Law in the collection, storage, transfer and use of information contained in the individual personal accounts of insured persons, are obliged to ensure compliance with the legislation of the Russian Federation on information protection issues in relation to which establishes a requirement to ensure its confidentiality (personal data). Those guilty of illegally restricting access to specified information or violating the information protection regime are liable in accordance with criminal, civil legislation and legislation on administrative offenses.
Insureds who evade the provision of reliable and complete information provided for by this Federal Law are liable in accordance with the legislation of the Russian Federation.
For failure by the policyholder to submit within the prescribed period or submission of incomplete and (or) false information provided for in paragraphs 2 -2.2 of Article 11 of this Federal Law, financial sanctions in the amount of 500 rubles are applied to such policyholder in the amount of 500 rubles in relation to each insured person.
For non-compliance by the policyholder with the procedure for submitting information in the form of electronic documents in the cases provided for by this Federal Law, financial sanctions in the amount of 1000 rubles are applied to such policyholder.
If errors and (or) inconsistencies are detected in the information provided by the policyholder between the information presented and the information available to the Pension Fund of the Russian Federation, a notice to eliminate the existing discrepancies within five working days is handed over to the policyholder personally against signature, sent by registered mail or transmitted electronically. form via telecommunication channels. If the notice is sent by registered mail, the date of delivery of this notice is considered to be the sixth day counting from the date of sending the registered letter.
When an offense is identified, liability for which is established by this article, the official of the territorial body of the Pension Fund of the Russian Federation who established the offense draws up an act, which is signed by this official and the person who committed such an offense. A corresponding entry is made in the act regarding the refusal of the person who committed the offense to sign the act.
The act, within five days from the date of its signing, must be delivered to the person who committed the offense in person against signature, sent by registered mail or transmitted electronically via telecommunication channels. If the act is sent by registered mail, the date of delivery of this act is considered to be the sixth day counting from the date of sending the registered letter.
A person who has committed an offense, in case of disagreement with the facts set out in the act, as well as with the conclusions and proposals of the official who discovered the fact of the offense, within 15 days from the date of receipt of the act, has the right to submit written objections to the act to the relevant territorial body of the Pension Fund of the Russian Federation in general or for its individual provisions, and also attach documents (copies thereof, certified in the prescribed manner) to the written objections confirming the validity of their objections.
The act, as well as documents and materials submitted by the person who committed the offense, must be reviewed by the head (deputy head) of the territorial body of the Pension Fund of the Russian Federation and a decision on them must be made within 10 days from the date of expiration of the period during which the insured could be written objections to the act were submitted. This period may be extended, but not more than one month.
The territorial body of the Pension Fund of the Russian Federation notifies the person who committed the offense of the time and place of consideration of the act. The failure of a duly notified person held accountable for committing an offense or his representative does not deprive the head (deputy head) of the territorial body of the Pension Fund of the Russian Federation from considering the act in the absence of this person.
Based on the results of consideration of the act, as well as the documents and materials attached to it, the head (deputy head) of the territorial body of the Pension Fund of the Russian Federation makes a decision:
on bringing to justice for committing an offense;
on refusal to prosecute for committing an offense.
A decision to prosecute for committing an offense or a decision to refuse to prosecute for committing an offense within five days after the date of its adoption may be served on the person in respect of whom the corresponding decision was made (his authorized representative), personally against receipt, sent to by registered mail or transmitted electronically via telecommunications channels. If the decision is sent by registered mail, the date of delivery of this decision is considered to be the sixth day counting from the date of sending the registered letter.
A decision to prosecute for committing an offense or a decision to refuse to prosecute for committing an offense comes into force after 10 days from the date of delivery to the person in respect of whom the corresponding decision was made (his authorized representative).
A person in respect of whom a decision has been made to prosecute for committing an offense has the right, within three months from the day when the person learned or should have learned about the violation of his rights, to appeal this decision to a higher body of the Pension Fund of the Russian Federation.
Within 10 days from the date of entry into force of the decision to prosecute for committing an offense, the policyholder in respect of whom this decision was made is sent a requirement to pay financial sanctions. The requirement to pay financial sanctions can be submitted to the policyholder (his authorized representative) in person against signature, sent by registered mail or transmitted electronically via telecommunication channels. If the specified request is sent by registered mail, it is considered received after six days from the date of sending the registered letter.
The requirement to pay financial sanctions must be fulfilled by the policyholder within 10 calendar days from the date of receipt of the specified requirement, unless a longer period of time for payment is specified in this requirement.
In case of non-payment or incomplete payment by the policyholder of financial sanctions upon request, the collection of the amounts of financial sanctions provided for in this article is carried out by the territorial bodies of the Pension Fund of the Russian Federation in court.
The forms of documents that are used in the exercise of powers in relations regulated by this article, as well as the requirements for their preparation, are established by the Pension Fund of the Russian Federation in agreement with the federal executive body exercising the functions of developing state policy and legal regulation in the field of social insurance. The formats, procedure and conditions for sending the specified documents to the policyholder in electronic form via telecommunication channels are established by the Pension Fund of the Russian Federation.
The insured cannot be held liable for an offense if three years have passed from the day when the territorial body of the Pension Fund of the Russian Federation learned or should have learned about the offense and the day the decision on bringing to responsibility is made (the statute of limitations).

Financial sanctions accruing to individual policyholders, the collection of which turned out to be impossible due to economic, social or legal reasons, are recognized as hopeless and written off in the manner established by the Pension Fund of the Russian Federation in agreement with the federal executive body exercising the functions of developing state policy and normatively -legal regulation in the field of social insurance.”

From a magazine article

SZV-M fines in 2017: for late submission and errors

“The Fund may fine you for errors in SZV-M if you submit incomplete or unreliable information. A fine is also possible for late submission of SZV-M in 2017 and incorrect format. Everything about fines and how to pay them is in this article.

Fine SZV-M possible in several cases: information was submitted to the fund untimely, data in the report is incorrect or incomplete, the report was submitted on paper instead of electronic. And from January 1, 2017, SZV-M will be fined for errors and delays according to the new rules.

Penalty for late submission of SZV-M

From January 1, 2017, the SZV-M must be submitted no later than the 15th day of each month following the reporting month. If the report is submitted later, the fund may fine:

director or chief accountant - 300-500 rubles (Article 15.33.2 of the Code of Administrative Offenses of the Russian Federation);

company - 500 rubles for each employee (Article 17

The amount, as before, does not depend on how late the company was: one minute, a couple of hours or a month. For example, an insurer with a staff of 1 thousand people faces a fine of 500 thousand rubles if the reports are not submitted on time.

In some regions, the fund issues fines to companies that updated their calculations after the deadline. If you find an error in one of the previous SZV-M reports, it is safer to check with your Pension Fund office to see if the amendment will be accepted without a fine.

Cancel completely fine for failure to pass SZV-M in 2017 it won't work. But the amount of punishment can be significantly reduced. For example, an organization from St. Petersburg was late with a report for 4,185 employees. The fund fined her 2.1 million rubles. The judges reduced the fine 70 times to 30 thousand rubles (resolution of the Thirteenth Arbitration Court of Appeal dated March 30, 2017 No. A56-68844/2016).

When the fund has fined you, file an objection. If the Pension Fund does not accept the arguments, go to court. Refer to mitigating circumstances. For example, if they missed a deadline slightly, they violated it for the first time. The judges will support you (resolution of the Thirteenth Arbitration Court of Appeal dated May 18, 2017 No. A56-92305/2016).

Submit your report in advance. If you submit your report on the deadline, it may not go through due to a problem with your provider. Even if the company proves that it is not guilty of the violation, the court will still impose a fine. 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, 2017 No. A56-70942/2016).

Other fines for failure to pass SZV-M in 2017

Penalty for failure to submit SZV-M electronically. If a company submits information for 25 or more persons, then the report must be in electronic form (Clause 2, Article 8 of Federal Law No. 27-FZ of April 1, 1996). Since 2017, 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).

If there are less than 25 people in the report, then the SZV-M form can be submitted on paper or electronically. In this case, the calculation on paper can be submitted in person, through an authorized representative or by mail (preferably by registered or certified letter with a list of the attachments).

Penalties for errors in SZV-M. Since 2017, the fine for errors in the report is the same as for submitting a report later than the deadline - 500 rubles (Article 17 of the Federal Law of 04/01/1996 No. 27-FZ). But for mistakes, the director or chief accountant can also be fined 300-500 rubles (Article 15.33.2 of the Code of Administrative Offenses of the Russian Federation).

Penalties for errors can be avoided if the company itself discovers shortcomings in the calculations and clarifies the information before the tax authorities find the errors (Article 126.1 of the Tax Code of the Russian Federation).

Where to pay a fine under SZV-M in 2017: sample payment order

Companies have a question about paying the fine for SZV-M: it is not clear where to pay the fine sent by the fund, for example, for late submission of SZV-M - to the fund's KBK or the tax office.

The main details for paying the SZV-M fine are KBK - 392 1 16 20010 06 6000 140, where 392 is the code of the payment administrator, which is the Pension Fund. This code must be used by all categories of payers when paying fines for violating the legislation on extra-budgetary funds.

How to cancel a fine for late submission of SZV-M

Companies have a chance to fight off huge fines from SZV-M. Judicial practice shows this.

Last year, the website arbitr.ru published the first 11 cases of late monthly payments. The companies won all the disputes. Courts reduce fines, and significantly: ten, eighteen and even a hundred times (for example, decision of the Arbitration Court of the Sverdlovsk Region dated September 12, 2016 No. A60-33366/2016).

If the fund imposes a fine, you must first file an objection. You have 15 working days for this from the moment you received the act. The decision can be appealed to the regional office within three months (part 5 of article 38, part 2 of article 55 of the Federal Law of July 24, 2009 No. 212-FZ). If the fund does not accept the arguments, do not miss the opportunity to go to court.

The final decision on the amount of the fine is made by the court. But the company can influence the outcome. To do this, in your application, ask to cancel the fine completely. Then we can hope for maximum mitigation. It happens that the company only asks to reduce the fine. The court agrees, but reduces the amount slightly. For example, in one case, the court reduced the fine by half because the company requested so (decision of the Arbitration Court of the Orenburg Region dated 09.09.2016 No. A47-6249/2016). This is less than in other cases.

One organization managed to cancel the fine completely because the fund violated the procedure. He invited the company to review the materials on July 22, and made a decision on July 19 without its participation (decision of the Arbitration Court of the Krasnoyarsk Territory dated September 8, 2016 No. A33-17962/2016).

If the fund has not violated anything, the fine will not be completely cancelled. But it can be reduced many times. A clear position and justification will help you get more money back. Give as many arguments as possible and, if possible, provide evidence: confirmation of a failure from the provider, sick leave, etc. See the arguments that helped companies in court below.

Three arguments to cancel SZV-M fines

The Fund must send the protocols within four working days (Order of the Pension Fund Board of October 11, 2007 No. 190r). If the protocol arrived late, the companies, due to the fault of the funds themselves, were unable to submit the corrected information on time established for submitting settlements.

Errors can be corrected within two weeks from the moment the protocol was received (clause 41 of the Instructions, approved by order of the Ministry of Health and Social Development dated December 14, 2009 No. 987n). If the company received the protocol after the deadline for submitting information, it has 14 days to supplement the information without penalty. The Pension Fund of Russia sent the same explanations to all regions.

3. The law does not specify what false information is. Funds most often find technical errors - extra spaces, hyphens, periods. Because of this, the information cannot be considered erroneous. After all, the company correctly recorded the full name, INN and SNILS.

What arguments do companies use in court?

The company violated for the first time. This argument can be invoked if the policyholder delayed the SZV-M report for the first time. This is what the fund specialists we interviewed think so.

The budget was not affected. He can suffer only if the organization employs pensioners and the report is delayed by 15 days or more. The fund reported this.

The delay is insignificant. In most cases, companies were one to three days late. Sometimes courts recognize a delay of even eight working days as insignificant (decision of the Arbitration Court of the Primorsky Territory dated September 15, 2016 No. A51-15102/2016).

Company activities- socially significant (bakes bread, manages a residential building).

The Foundation has violated the order collection of a fine, incorrectly compiled documents, did not invite the company to review camera materials, etc.

The computer is broken or there was no Internet access.”

To what extent is it legal? We submitted a request from the Pension Fund of the Russian Federation “to confirm the absence of arrears in insurance premiums” for the current date. Today the courier brought from them a “Request for the provision of documents”. We are required to provide RSV -1 for the 3rd quarter of 2010 and pay a fine in the amount 5% of the amount of insurance premiums accrued for payment for the last three months of the reporting (settlement) period, for each full or partial month from the date established for its submission... This was the period of transition from one Pension Fund to another, because Our legal entity has changed. address. We submitted all reports, paid insurance premiums. For 5 years there were no letters, demands, or messages. Reports for all periods, including the 9th month of 2015, were submitted. If we ourselves had not asked for a certificate of no debt, we would not have known about it at all. 5 years have passed. And where to look for the report for 2010 (with confirmation of delivery) is not possible, because many accountants have changed. Tell me what to do correctly in this situation. After all, the statute of limitations is 3 years. Does the Pension Fund of the Russian Federation No. 6 have the right to demand and fine after this period? If not, what document (regulation) can this be confirmed to them?

In accordance with Article 45 of Federal Law No. 212-FZ of July 24, 2009, a person cannot be held accountable for committing an offense if three years have passed from the date of its commission. In this regard, the Pension Fund cannot demand that the organization pay a fine for 2010, because The statute of limitations has already passed. In this case, the organization is obliged to keep calculations in the RSV-1 form for six years (clause 6, part 2, article 28 of Law No. 212-FZ of July 24, 2009).

Rationale

FEDERAL LAW No. 212-FZ dated July 24, 2009

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

<…>

Article 45. Statute of limitations for bringing to justice for committing an offense

1. A person cannot be held accountable for committing an offense if three years have elapsed from the day it was committed or from the next day after the end of the period during which the offense was committed until the day the decision on bringing to responsibility is made (the statute of limitations ).

2. The statute of limitations for holding accountable for committing an offense shall be suspended if the person held accountable actively opposed the conduct of an on-site inspection, which became an insurmountable obstacle to its conduct and the determination by the bodies monitoring the payment of insurance premiums of the amounts of insurance contributions payable to state authorities. off-budget funds.

3. The limitation period for bringing to justice for committing an offense is considered suspended from the date of drawing up the act provided for in Part 2 of Article 36 of this Federal Law. In this case, the limitation period for holding the said liability shall be resumed from the day when the circumstances preventing the on-site inspection ceased and a decision was made to resume the on-site inspection.

How to draw up and submit calculations of contributions for compulsory pension and health insurance (form RSV-1 PFR)

<…>

Calculations in the RSV-1 form of the Pension Fund must be kept for six years. In addition, along with the calculations, you should keep all documents that confirm the calculation and payment of insurance premiums. For example, these are individual cards, pay slips, payment orders, etc. Such rules are provided for in paragraph 6 of part 2 of article 28 of the Law of July 24, 2009 No. 212-FZ.

Question:

How is the limitation period calculated for insurance premiums to the Pension Fund of the Russian Federation and the Social Insurance Fund that were correctly (without errors) accrued, but not paid by companies due to the lack of funds and property?

Answer:

Law No. 212-FZ does not establish a general statute of limitations for identifying arrears in insurance premiums.

In accordance with Art. 196 of the Civil Code of the Russian Federation, the general limitation period is established at three years.

Federal Law of 05/07/2013 N 100-FZ "On amendments to subsections 4 and 5 of section I of part one and article 1153 of part three of the Civil Code of the Russian Federation" Art. 196 of the Civil Code of the Russian Federation as of 09/01/2013 is set out in a new edition. Paragraph 1 of this article provides that the general limitation period is three years from the date determined in accordance with Art. 200 of the Civil Code of the Russian Federation, paragraph 2 of this article establishes that the limitation period cannot exceed ten years from the date of violation of the right for the protection of which this period is established.

According to paragraph 3 of Art. 2 of the Civil Code of the Russian Federation, civil legislation does not apply to property relations based on administrative or other power subordination of one party to the other, including tax and other financial and administrative relations, unless otherwise provided by law.

By virtue of Part 1 of Art. 1 of the 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" (hereinafter - Law N 212-FZ) this Law regulates relations related to the calculation and payment (transfer) of insurance contributions to the Pension Fund of the Russian Federation for compulsory pension insurance, the Social Insurance Fund of the Russian Federation for compulsory social insurance in case of temporary disability and in connection with maternity, the Federal Compulsory Medical Insurance Fund for compulsory medical insurance (insurance contributions), as well as relations arising in the process of exercising control over the calculation and payment (transfer) of insurance premiums and bringing to responsibility for violation of the legislation of the Russian Federation on insurance premiums.

Clause 16 of Art. 2 of Law N 212-FZ establishes that the legislation of the Russian Federation on insurance premiums is Law N 212-FZ and the regulatory legal acts of the Russian Federation adopted in accordance with it.

The legislation does not provide for the possibility of applying Art. 196 of the Civil Code of the Russian Federation when determining the deadline for the collection by the control body (over the calculation and payment of insurance premiums) of insurance premiums and penalties.

Thus, the three-year limitation period (Article 196 of the Civil Code of the Russian Federation) when determining the deadline for the collection of insurance premiums and penalties from the organization that pays insurance premiums by the control body (over the calculation and payment of insurance premiums) not applicable.

In addition, it is worth considering the following. In Letter dated January 14, 2013 N 03-02-07/1-5, the Russian Ministry of Finance reported that the Tax Code of the Russian Federation does not establish a general statute of limitations for identifying arrears.

By analogy, it can be argued that Law No. 212-FZ also does not establish a general statute of limitations for identifying arrears in insurance premiums. Article 45 of Law N 212-FZ establishes only the statute of limitations for holding people accountable for committing an offense, that is, it does not affect arrears on insurance premiums and penalties on them.

At the same time, Part 5 of Art. 19 of Law N 212-FZ establishes that the decision on collection is made by the body monitoring the payment of insurance premiums after the expiration of the period established in the requirement for payment of insurance premiums, but no later than two months after the expiration of the specified period. A decision on collection made after the expiration of the specified period is considered invalid and cannot be executed. In this case, the body monitoring the payment of insurance premiums may apply to the court with a claim to recover from the payer of insurance premiums - an organization or individual entrepreneur - the amount of insurance premiums due for payment. An application may be filed with the court within six months after the expiration of the deadline for fulfilling the requirement to pay insurance premiums. A deadline for filing an application missed for a valid reason may be reinstated by the court.

Based on Part 3 of Art. 20 of Law N 212-FZ, a resolution on the collection of insurance premiums at the expense of the property of the payer of insurance premiums - an organization or an individual entrepreneur - is adopted within a year after the expiration of the deadline for fulfilling the requirement to pay insurance premiums, penalties and fines.

Part 2 of Art. 22 of Law N 212-FZ establishes that the requirement for payment of arrears of insurance premiums, penalties and fines is sent to the payer of insurance premiums by the body monitoring the payment of insurance premiums within three months from the date of discovery of the arrears, unless otherwise provided by Part 3 of this article. If arrears are identified, the body monitoring the payment of insurance premiums draws up a document on identifying arrears from the payer of insurance premiums in a form approved by the federal executive body exercising the functions of developing state policy and legal regulation in the field of social insurance.

As noted in Part 3 of Art. 22 of Law N 212-FZ, the requirement for payment of arrears of insurance premiums, penalties and fines based on the results of the audit is sent to the payer of insurance premiums within 10 days from the date of entry into force of the relevant decision.

Any deadlines for identifying arrears in insurance premiums, Part 2, Art. 22 of Law N 212-FZ, as well as other provisions of this Law are not established.

At the same time, Part 9 of Art. 35 of Law N 212-FZ establishes that, as part of an on-site inspection, a period not exceeding three calendar years preceding the calendar year in which the decision to conduct an on-site inspection can be verified.

Since January 1, 2017, global changes have occurred in the field of insurance premiums - now the tax office will control the payment of insurance premiums and the timely submission of reports. Since the beginning of 2017, Law No. 212-FZ has lost force. Amendments were made to the Tax Code, according to which legal relations regarding insurance premiums are regulated by Chapter 34 of the Tax Code of the Russian Federation.

When talking about the statute of limitations for insurance premiums, payers often mean the period during which the pension fund (and, from 2017, the tax office) can collect arrears of payment. Previously, the procedure for collecting insurance premiums was determined by Federal Law No. 212-FZ dated July 24, 2009. The statute of limitations for collection of contributions by the Pension Fund consisted of the following periods:

• If an arrear was discovered, then within 90 days (three months) from the date of its discovery, the fund sent the debtor a demand for payment;
• The payer had to fulfill the requirement sent by the fund within ten days (calendar);
• Within up to 60 days (two months) after the payment date specified in the request, the fund could try to collect unpaid contributions in a pre-trial manner;
• Within six months after the expiration of the period, the Pension Fund could oblige the debtor to pay by filing a petition with the court.

Statute of limitations for insurance premiums - 2017

But from January 1, 2017, tax authorities control the payment of insurance premiums. Accordingly, the procedure for collecting unpaid contributions and the statute of limitations for insurance premiums have changed. The exception is contributions “for injuries” - they still relate to the Social Insurance Fund and the procedure for paying contributions, sanctions for non-payment remain the same.

The period when the Federal Tax Service can collect non-payment from the debtor consists of a combination of several periods.

1. If a debt is detected, the inspectorate sends a demand to the debtor. The period within which the demand will be sent depends on the amount of debt and the method of detecting the debt:

• The demand must be sent to the debtor within no more than 20 working days from the date of entry into force of the decision based on the results of the audit;
• The demand must be sent within 90 days (three months) from the date of detection of non-payment of contributions. If non-payment is detected by the tax inspectorate, a document must be drawn up;
• If the arrears, together with other debts, do not exceed the amount of 500 rubles, then the deadline for sending a claim can be up to a year.

1. After receiving the request, the payer has eight days (working days, not calendar days) to fulfill it. A longer period may be provided for debt payment.
2. From the end of the period specified in the request, but no later than 60 days (two months), a decision must be formulated to collect unpaid fees or fines in a pre-trial manner. The decision made by the inspection is the basis for the penalty.
3. If the payer’s debts cannot be repaid with cash, then the inspectorate must decide to repay the debt with other property. The inspectorate may make such a decision within a year after the deadline for fulfilling the requirement to pay contributions.
4. If the debt is supposed to be collected from the debtor in court, then the tax office must submit an application.

• If the inspectorate missed the deadline for making a decision on pre-trial collection, then the period for filing such an application is no more than six months from the date on which the deadline for fulfilling the payment requirement expired.
• If the inspectorate missed the deadline for making a decision on repaying the debt at the expense of the enterprise’s property, then the period for filing an application should not exceed two years from the date of the deadline for fulfilling the requirement to pay contributions.

Thus, the statute of limitations for insurance premiums, during which the tax inspectorate can collect arrears, is not established by the Tax Code and may vary due to the timing of various procedures.