The calculation of interest on taxes and contributions is not easy, it depends on the date of occurrence of the arrears, the period of delay and the value of the refinancing rate. Even a small oversight in the calculation of interest on taxes can result in a large fine. To prevent this from happening, use the 2019 tax penalty calculator for calculations.

Please note that the amount of penalties is affected by the date of occurrence of the arrears. If it was formed on December 27, 2018 or earlier, then the amount of penalties is not limited size limit. If debts arose on December 28, 2018 or later, penalties cannot exceed the arrears.

How to calculate penalties at the refinancing rate

The calculation of penalties for taxes and contributions to the Federal Tax Service depends on the number of days of delay. In the first 30 days of late interest for each day, count 1/300 of the refinancing rate. From the 31st day, count at 1/150 of the refinancing rate. This procedure has been in force since October 1, 2017 and is valid only for companies. For entrepreneurs, penalties for the entire period of delay will be charged by the tax authorities from 1/300 of the refinancing rate.

If the arrears arose before 10/01/2017, penalties are calculated based on 1/300 of the refinancing rate, regardless of the duration of the delay (letter of the Ministry of Finance dated 11/29/2017 No. 03-07-08 / 79081).

For injury contributions, the old rules apply - the calculation is carried out taking into account 1/300 of the refinancing rate.

If the key rate changed during the delay, then the penalty is calculated for each rate separately. Recall that the refinancing rate for calculating penalties in 2019 (from 12/17/2018) is 7.75 percent. For the value of the rate for earlier periods, see.

The countdown of the days of delay starts from the day following the last day of payment of the tax or contribution. And they end on the day of actual payment (if this is the calculation of penalties for injury contributions) or on the day that precedes payment (for taxes and contributions to the Federal Tax Service, for which the arrears were formed on December 27, 2018 or earlier). But for tax debts arising from December 28, 2018, penalties are also calculated for the day of payment ( the federal law dated November 27, 2018 No. 424-FZ)

Formula for calculating penalties at the refinancing rate

The 2019 penalty calculator for taxes and contributions that are transferred to the IFTS contains a formula for calculating (Article 75 of the Tax Code):

1. for debts that are due on October 1, 2017 or later, if the number of days of delay is more than 30 days:

Penalties = (Unpaid amount of tax or contributions with a period of up to 30 calendar days of delay x Number of calendar days of delay x 1/300 of the key rate that was in effect during the period of delay) + (Unpaid amount of tax or contributions with a period of 31 days or more of delay x Number of calendar days delay x 1/150 of the key rate that was in effect during the delay period).

2. for debts that are due on October 1, 2017 or later, if the number of days of delay is up to 30 days inclusive:

Penalty = Unpaid amount of tax or contributions x Number of calendar days of delay x 1/300 of the key rate that was in effect during the period of delay

Our calculator considers penalties for taxes and contributions that must be transferred to the IFTS. Penalties on contributions for injuries are transferred to the fund.

penalties

According to the housing code Russian Federation, payment for housing and utilities must be paid monthly by the 10th day of the month - for the previous one (unless a different period is established by the apartment building management agreement). From the 11th day of the new month, penalties are applied - penalties.

General rules:

Penalties are charged only on arrears in payment of housing and utilities. For additional services ("antenna", "intercom") penalties are not charged. Also, new penalties are not charged on the amount of penalties.

If payment is made on time, but partially, interest will be charged on the remaining amount of the debt. First of all cash are used to pay for housing and utilities. The rest of the money will be used to pay interest.

Penalties are charged on the amount of unpaid debt for the entire period of its existence. The outstanding amount of penalties is added to the amount of penalties in the receipt for the next month.

How penalties are calculated

In case of violation of the deadline for payment for housing and utilities or payment of payment not in full, fines are charged in the following amounts:

From 1 to 30 days - not charged.

From 31 days to 90 days of delay in the amount of 1/300 of the refinancing rate;

From the 91st day, the debtor is charged interest in an increased amount - 1/130 of the refinancing rate.

The procedure was approved by Federal Law No. 307-FZ of November 3, 2015* (hereinafter - Federal Law No. 307). These changes came into force on 01/01/2016.

How are penalties calculated on contributions to overhaul

The Housing Code of the Russian Federation defines a separate procedure for calculating penalties for capital repairs contributions. By analogy with utilities, interest is charged not from the first day of non-payment or incomplete payment of accruals for major repairs, but from the thirty-first day.

Current refinancing rate

In accordance with the instructions of the Bank of Russia**, from January 1, 2016, the value of the refinancing rate is equal to the value of the key rate of the Bank of Russia, determined on the corresponding date.

Accrual of penalties in accordance with Part 14, Part 14.1 of Art. 155 of the Housing Code of the Russian Federation is carried out based on the size of the key rate of the Bank of Russia.

The key rate of the Bank of Russia from 06/17/2019 is 7.5%.

Until January 1, 2016, residents who paid late or incompletely for housing and utilities were required to pay penalties in the amount of 1/300 of the refinancing rate of the Central Bank of the Russian Federation in force at the time of payment.

If the refinancing rate changed, the size of penalties also changed.

Thus, in the period from September 14, 2012 to December 31, 2015, the refinancing rate set by Central Bank Russian Federation, amounted to 8.25%.

Example: according to the receipt for January 2015, it is necessary to pay 3581.29 rubles.

On February 8, 2015, an amount of 3,100 rubles was paid.

Thus, a debt in the amount of 481.29 rubles was formed on the Subscriber's personal account. (3581.29 rubles - 3100.00 rubles) for the period from 02/11/2015 to 02/21/2015 (the receipt date for February).

Penalties are accrued as follows: 481.29 rubles. (amount of debt) x 11 days (number of days of overdue debt, i.e. from February 11, 2015 to February 21, 2015) x 0.00028 \u003d 1.48 rubles.

Examples:

From January 11, 2016, 30 days are counted (during this period from January 11 to February 9, 2016 inclusive, no interest is charged). From February 10, 2016 (from the 31st day to the 90th day), penalties are charged in the amount of 1/300 of the refinancing rate (penalties in the indicated amount are accrued from February 10 to April 9, 2016 inclusive). Starting from April 10, 2016 (from the 91st day) and the following days until the day of actual payment, penalties are charged in the amount of 1/130 of the refinancing rate.

2. Calculation of the amount of penalties for debts incurred since September 11, 2015 (and earlier)

Payment term - until September 10, 2015, as of September 10, 2015, payment has not been made (payment has not been made after January 1, 2016). From September 11 to December 31, 2015, penalties are charged in the amount of 1/300 of the refinancing rate (in accordance with part 14 of article 155 of the RF LC in the version in force at that time). From January 1, 2016 to the day of actual payment, penalties are charged in the amount of 1/130 of the refinancing rate (in accordance with part 14 of article 155 of the RF HC in the version of Federal Law No. the period of delay exceeds 90 days from the date of payment due.

Payment deadline - until October 10, 2015, as of October 10, 2015, payment has not been made (payment has not been made after January 1, 2016). From October 11 to December 31, 2015, penalties are charged in the amount of 1/300 of the refinancing rate (in accordance with part 14 of article 155 of the RF LC in the version in force at that time). From January 1 to January 8, 2016, penalties continue to accrue in the amount of 1/300 of the refinancing rate (in accordance with part 14 of article 155 of the RF LC in the version of the Federal Law No. the period of delay exceeds 30 days, but does not exceed 90 days from the date of payment due. Starting January 9, 2016 (91st day after the due date of payment), penalties are charged in the amount of 1/130 of the refinancing rate until the day of actual payment.

Payment deadline - until November 10, 2015, as of November 10, 2015, payment has not been made (payment has not been made after January 1, 2016). From November 11 to December 31, 2015, penalties are charged in the amount of 1/300 of the refinancing rate (in accordance with part 14 of article 155 of the RF LC in the version in force at that time). From January 1 to February 8, 2016, penalties continue to accrue in the amount of 1/300 of the refinancing rate (in accordance with part 14 of article 155 of the RF LC in the version of Federal Law No. the period of delay exceeds 30 days, but does not exceed 90 days from the date of payment due. From February 9, 2016 (91st day after the due date of payment), penalties are charged in the amount of 1/130 of the refinancing rate until the day of actual payment.

Payment deadline - until December 10, 2015, as of December 10, 2015, payment has not been made (payment has not been made after January 1, 2016). From December 11 to December 31, 2015 (21 days), penalties are charged in the amount of 1/300 of the refinancing rate (in accordance with part 14 of article 155 of the RF LC in the wording in force during this period). From January 1 to January 9, 2016 (9 days), no penalties are charged (in accordance with part 14 of article 155 of the RF LC in the version of Federal Law No. 307 effective from January 1, 2016 - penalties are not charged within 30 days from the date of payment). From January 10, 2016 (the 31st day from the date of payment) to March 9, 2016 (from the 31st to the 90th day), interest continues to accrue in the amount of 1/300 of the refinancing rate. Starting from March 10, 2016 (91st day after the payment deadline was missed), penalties are charged in the amount of 1/130 of the refinancing rate until the day of actual payment.

* Federal Law No. 307-FZ dated November 3, 2015 “On Amendments to Certain legislative acts Russian Federation in connection with the strengthening of the payment discipline of consumers of energy resources”.

Payment of taxes to the treasury of our state is a mandatory type of payment, both for individuals and for legal entities. For each tax, it is established in relation to whom or what it is applied, as well as the terms of payment, which may be different. In case of non-payment of taxes on the required date, a fine and penalties are charged without fail. Consider the procedure for calculating interest on tax, below you can use our calculator.

So, let's answer the question of what penalties are - this is one of the types of penalties that are imposed on an individual or legal entity who has overdue payment of any tax.

Accrual is made daily, for each day of delay in tax until it is paid off. This sanction applies to absolutely everyone without exception. This measure is aimed at maintaining the budget, because the country's economy depends, among other things, on the collection of taxes, as well as on "reasoning" the non-payer.

Please note that interest is charged on all types of federal, regional and local taxes, including the tax on the import of goods into the territory of the Russian Federation.

If you avoid paying fines and penalties, this will not bring you anything good, they can be written off forcibly with the help of bailiffs. It should be noted that penalties are charged on unpaid tax amounts. Penalties already accrued will not be subject to additional penalties.

When are penalties not charged?

Penalty is not charged if the taxpayer has paid the tax in full within the established time limits. The tax will be considered paid if the payer has made a payment on a payment order through a bank to the specified CCC. Even if the code is incorrect budget classification(KBK), then the money will be credited to the wrong details and the tax will be considered not paid.

There are several exceptions when penalties will not accrue:

• If there is an objective reason for the impossibility of paying taxes. This may occur when the payer's current account is blocked. tax authorities or bailiffs including seizure of property. In fact, it is not possible to make a payment due to the frozen assets and property.
• The tax arrears arose as a result of a written explanation from the tax authority. Such explanations may be issued to a certain circle of persons. If such recommendations were taken from an unreliable source, and not from the official website of the Federal Tax Service, then there will be no exception to the calculation of penalties.
• If in the filed with the Federal Tax Service tax return a mistake was made, as a result of which the tax was underestimated, then penalties will not be considered from the missing amount until a clarifying declaration is provided or is not revealed by the inspector during the inspection. In order for penalties not to be charged, you must first pay the tax arrears and only after that send the correct tax return.

The amount of penalties depends on the amount of debt, the period of delay and the refinancing rate.

The general formula for calculating any penalties is as follows:

Penalty \u003d Amount of debt × Number of days of delay × Key rate × Amount of fine

where the size is different for each type of debt.

Calculation of penalties for taxes, fees and insurance premiums

The amount of interest on taxes and contributions is equal to 1/300 of the refinancing rate. This value is valid for individuals and individual entrepreneurs, as well as for legal entities whose delay period does not exceed 30 days. The fact is that since October 1, 2017, the calculation of the fine for organizations has changed: starting from the 31st day of delay, the amount of penalties will already be 1/150 of the key rate.

If the key rate was changed during the delay period, interest must be calculated separately for each period, before and after the change.

The mechanism for calculating penalties is described in Article 75 of the Tax Code. Sometimes disputes arise whether it is necessary to include the day of payment in the period of delay. On practice tax service this day always includes and our calculator is designed with this practice in mind.

Penalties for utilities

From January 1, 2016, for violation of the terms of payment of utility services, a fine is charged as follows:

From 1 to 30 days of delay - not charged.

From 31 to 90 days of delay - are charged in the amount of 1/300 of the key rate daily.

From 91 days - in the amount of 1/130 of the key rate.

It is quite laborious to make such a calculation manually, and our calculator will do everything for you.

Compensation for late payment of wages

Compensation can be demanded from the organization for late payment of salaries. This norm is described in the Labor Code of the Russian Federation, article 236. The amount of compensation in this case is 1/150 of the key rate. However, the rate is subject to change employment contract, but it cannot be lower than that established by the Labor Code.

The need to calculate interest on tax payments arises when the accrued amounts of taxes, as well as mandatory insurance payments to the state treasury, are paid later than those established in the relevant legislation.

It is important to know that the payment of taxes and contributions is considered completed only after the presentation of a corresponding order to the bank. It confirms the transfer of funds to the account of the state treasury.

At the same time, the bank account of the person who submits the order must have a sufficient amount of the balance at the time of making the payment. If all these criteria are not met, then there is an accrual of additional, mandatory payments in the form of penalties.

The definition of a penalty is available in tax code Russian Federation. Penalty - represents the amount of money that the payer is obliged to pay in the event that fees and taxes were repaid by him later than the deadlines established by law.

Penalty must be paid in addition to the amount of tax, and its accrual occurs daily throughout the entire period of delay in payment. It begins to accrue immediately, after the expiration of the tax or insurance payment.

There is only one exception for a single one, for which the penalty is calculated in accordance with Chapter 26.1 of the Tax Code of the Russian Federation.

Penalty - still plays the role of a state instrument that ensures the timely payment of taxes and fees. Because its accrual stops only on the day when the overdue payment was repaid. It is always calculated as a percentage of the outstanding amount for one type of payment.

The following video tells about the tightening of fines for late payment of taxes in 2016:

Penalty charge

The accrual and calculation of the tax penalty is regulated by the state Tax Code.

There are several main motives for penalties:

• the most common - when the taxpayer has not made a payment monetary obligation within the specified period;
• when the controlling tax authority revealed an understatement of the amount of the tax payment;
• there is a circumstance when the accrual of penalties may apply to the tax agent if he transferred the amount of the payer's tax payment later than the required time (that is, when the delay occurred due to the fault of employees tax office);
• the accrual of penalties can be carried out not only on the market within the state, but also accrued on operations of import, export of goods across the border (customs duty).

There are also cases when no tax penalty:

• is not charged on the amounts of arrears formed by the payer of taxes and fees, due to the provision by him of explanations in writing on the procedure for calculating and paying payments, or due to the solution of other tasks related to the current legislation of the Tax Code of the Russian Federation, given to the payer by the local tax authority. In order for such circumstances to be taken into account when deciding on the issue of calculating penalties, it is necessary to confirm them with an appropriate document. You can get it from the tax office. The above exception also applies to withholding agents (when an obligation to pay a penalty falls on them, this paragraph may exempt from payment);
• if the taxpayer has an overpayment for the relevant types of payments;
• if the amount of the overpayment fully repays the penalty;
• is not charged in full if the amount of overpayments is less than the amount of arrears by type of tax, in which case the penalty is reduced in proportion to the size of the missing arrears.

Overpayment- cash, including the surplus formed in the payment of taxes, penalties, fines. It can be used to pay off debts if the following conditions are met:

• the overpayment is transferred to cover the arrears by the tax authorities;
• Overpayments can only be transferred for local, state, and federal taxes.

If you have not yet registered an organization, then the easiest do it with online services, which will help you generate all the necessary documents for free: If you already have an organization, and you are thinking about how to facilitate and automate accounting and reporting, then the following online services come to the rescue, which will completely replace an accountant in your enterprise and save a lot money and time. All reporting is generated automatically, signed with an electronic signature and sent automatically online. It is ideal for an individual entrepreneur or LLC on the simplified tax system, UTII, PSN, TS, OSNO.
Everything happens in a few clicks, without queues and stress. Try it and you will be surprised how easy it got!

Calculation procedure

Penalty accrual occurs for each calendar day of the current delay in payment of the insurance payment or tax.

For example, the tax must be paid before March 30, but the taxpayer was unable to pay the necessary amount to pay off the tax debt before the 30th, inclusive. This means that from March 31, penalties begin to accrue. It will be accrued until the day of repayment of the tax debt in its entirety. But there is one feature in determining the timing of the calculation of penalties. The period of its accumulation is not quite precisely defined in the Tax Code of the Russian Federation, so it needs to be clarified with the controlling tax authorities.

Penalty amount calculated as a percentage, in relation to the amounts of overdue tax payments. The percentage is equal to 1/300 of the established rate of the Central Bank of the country.

Current calculation formula penalties for the current year:

Penalty = (overdue tax liabilities * refinancing rate / 300) * duration of delay in calendar days

The refinancing rate is a constantly changing value, therefore, in the process of calculating the penalty, the current rate on the day the penalty is charged is taken.

Changes in 2019

From 10/01/2017, changes in the procedure for calculating penalties in accordance with Federal Law No. 401 of 11/30/2016 came into force. Now, for legal entities, the amount of accruals depends on the duration of the delay in payments. As before, up to 30 days it will be necessary to pay 1/300 of the refinancing rate, and starting from 31 days the size of the penalty has changed to 1/150 of the current refinancing rate.

Calculation example

Let's consider several examples of calculating interest on taxes, provided that the amount of the overdue payment is 10,000 rubles, the refinancing rate is 6.5 percent, and the payment is overdue by 10 days:

The amount of the penalty \u003d 10,000 * 6.5% / 300 * 10 \u003d 21.66 rubles.

If the refinancing rate in the first 5 days was 8%, and then increased to 10%, then, therefore, the amount of the penalty will be calculated as follows:

The amount of the penalty \u003d (10,000 * 8% / 300 * 5) + (10,000 * 10% / 300 * 5) \u003d 13.33 + 16.66 \u003d 29.99 rubles.

There is already a slight difference.

Features of accrual in case of delay in tax advances

In addition to all of the above, the current Tax Code of the Russian Federation spells out the specifics when calculating penalties for certain types of tax advances.

Transport tax

It is a mandatory tax payment levied on all owners Vehicle(both individuals and legal entities). Paid to the local tax authorities once a year. Penalty for this type of tax begins to accrue 3 months after the non-payment of the payment.

Its size is calculated according to formula:

R = refinancing rate (%) * late payment amount * number of days of non-payment / 300

That is, the formula is the same as when calculating other types of taxes. In addition, if the delay is made deliberately, then the person who has not paid the tax will be required to pay in the form of a fine, the size of which is equal to an average of 30% of the amount of all overdue payments.

Property

In case of delay, the owners are subject to penalties in the form of penalties accrued every day of delay in payment. In order to determine the amount of interest, the refinancing rate of the Central Bank of the Russian Federation is used.

A fine is charged by local tax authorities that have identified a violation in payment. They write out a notification document for the payer indicating the amount of tax. Each owner of taxable property at the beginning tax period notification of his tax obligations and the timing of their payment is sent. When the notification does not arrive, it is necessary to contact the tax administration. The calculation formula is standard.

Land

In cases of arrears on, it is charged according to the same principle as for other types of taxes. But there is also a kind of penalty for late payment of tax - 20%, for legal entities and individuals, of the unpaid tax amount, and in the amount of 40% if the non-payment was intentional.

The tax authority must send to an individual tax notice with the requirement to pay the tax and the penalty accrued on it.

income tax

For advance payments by , begins to accrue after the expiration of a period equal to one month from the date of non-payment. Accrual takes place in accordance with article 75 of the Tax Code of the Russian Federation. That is, the rest of the accrual procedure is standard.

The rules for calculating penalties from advances on the simplified tax system are discussed in this video: