The term "insurance premiums" means deductions from income, which are paid by individuals and legal entities to the federal budget. They are withheld by the employer every month, after which they are transferred to the current account of the respective government agencies.

Payment must be made no later than the 15th day of the following month for the past. If the deadline is missed, a penalty is charged for each day of delay on the main amount of the insurance premium. If the due date falls on a weekend or holiday, the due date is extended to the next business day.

The norm on the payment of fines and the deadlines are established:

• Art. , , Tax Code of the Russian Federation;
• Art. , , Federal Law No. 125-FZ of July 24, 1998;

It is paid on the basis of the requirement that the territorial department of the FTS inspectorate makes.

In fact, the penalty is a sanction applied by the state regulatory body in case of timely failure to pay insurance premiums and fees for employee injuries. These include:

• Inspectorate of the Federal Tax Service;
• Federal social service.

Calculation procedure

To calculate the amount of interest on insurance premiums, the following formula is used:

P \u003d C * D * SR * 1/300, where

• P - the size of the penalty;
• C - the amount of deductions payable to the FSS;
• D - the number of days of delay;
• SR is the refinancing rate of the National Bank of the Russian Federation.

The following calculation example clearly shows the calculation procedure.

Initial data:

The equestrian club "Zarya" violated the deadline for paying the CE for August 2019, which led to the formation of a delay. The calculation was made in full after 2 weeks, that is, on August 30.

The club owed an amount in the amount of:

• compulsory pension insurance - 86,356 rubles;
• compulsory medical - 19,560 rubles;
• case of temporary disability - 4780 rubles.

Solution Sequence:

Determination of the total debt amount:

86 356 + 19 560 + 4780 = 110 696 rubles

Days of delay: 15 calendar days.

Setting the size of the refinancing rate of the Central Bank of the Russian Federation for today:

(7,5 / 100 * 1/300) = 0,075 * 0,0033 = 0,00025

Establishing the amount of the fine for each article:

OPS \u003d 86,356 * 15 * 0.00025 \u003d 323.835 rubles

CHI \u003d 19,560 * 0.00025 \u003d 4.89 rubles

VN \u003d 4780 * 0.00025 \u003d 1.195 rubles

Calculation of the final penalty:

P \u003d 323.835 + 4.89 + 1.195 \u003d 329.92 rubles.

Online calculator

The amount of the penalty can be calculated in the mode online if there is a arrears in insurance premiums. There is a calculation calculator on the official websites of state bodies. It contains 3 fields to be filled in. The parameters required for calculations are entered in the first two, and the third - current rate refinancing.

The sequence of user actions:

• an indication of the amount owed;
• entering data on the delay;
• selection of the refinancing rate of the Central Bank of the Russian Federation.

BCC for accrual for 2020

The abbreviation "KBK" stands for budget classification code, corresponding to a certain group of items on income and expenses. Their systematization provides an opportunity to correctly form the budget and distribute it, eliminating errors in reporting. They consist of 20 digits, the first 3 of which indicate the code of the chief administrator of budget revenues - IFTS.

The Ministry of Finance of the Russian Federation introduced adjustments to mandatory payment rules. In accordance with them, the procedure for applying the CBC has changed. They are obligatory requisites of documents according to which payments are transferred to the budgets of the corresponding levels - state, regional and municipal.

Since 2019, in accordance with the instructions of the Order of the Ministry of Finance of Russia No. 132n, there have been amendments to the rules for paying penalties accrued in case of delay in insurance premiums at additional rates.

New BCFs for the list:

• 182 1 02 02131 06 2110 160;
• 181 1 02 021132 06 2110 160.

The transfer of funds to the federal budget is carried out at the bank on a payment order. Its form was established by the Russian Committee of Statistics under the number 0401060. It has a special field - 104, where the KBK details are recorded.

Accounting entries with an example

The amount of interest on insurance premiums must be reflected in the accounting records. The norm is established in clause 7 PBU 1/2008. It notes that a legal entity has the right to personally choose the method of recording expenses, if it is not established by the legislation.

The basic rules for posting a penalty in the reference-calculation:

• in case of independent accrual, the date of calculation is indicated;
• when accruing the PFR, the date of entry into force of its decision, adopted on the basis of the results of the verification of the transfer of funds, is affixed.

Additional amounts accrued during the verification refer to the past reporting period. Penalty is included in the category of other expenses of a legal entity.

Payment

An example of making a posting for payment:

• insurance premiums were accrued in the amount of 110,696 rubles - debit 20 credit 69;
• a fine was charged in connection with the occurrence of a delay in the payment of the principal amount in the amount of 329.92 rubles - debit 91 credit 69;
• the transfer of debt on insurance premiums was carried out - debit 69 credit 51;
• the penalty for late payment has been repaid - debit 69 credit 51.

Accounting

For the correct accounting of arrears and their repayment, account 69 “Settlement for social insurance and security” is used. An entry on the formation of a penalty is made on account 99 “Profit and Loss” and account 69. The numerical value of the amount is entered in the debit of account 99. On account 69, it is reflected in the credit column.

Fines and penalties are charged in cases where the payer:

• fails to submit tax returns on time;
• obligatory payments and fees pays in terms not established by law;
• lowers tax liability.

A debit reflects the losses of a legal entity, and a credit reflects the profit received by it. Comparison of graphs for a certain reporting period reflects the final result of his finances.

Other

Accounting for penalties and interest on taxes is made on account 91 in debit. They are charged for the admission of delay in payment of tax on the basis of an accounting statement. In this case, credit account 68 is used. Their repayment is reflected in debit 68 credit 51 on the basis of a payment order.

When additionally accruing the amount of insurance premiums, account 99 is used for debit, account 68 for credit.

KOSGU and KVR

The abbreviations "KOSGU" and "KVR" mean special ciphers expressed in the form of numbers. They are applied in accounting department of institutions funded by the budget of the Federation. The first of them means the classification of sector operations government controlled, and the second - codes of types of expenses.

The amount of accrued insurance premiums for compulsory social insurance against industrial accidents and occupational diseases is in accordance with the instructions of the Order of the Ministry of Finance of the Russian Federation No. 65n and Letter No. 02-07-07 / 8786.

Consequences of calculation errors

The norms of legal acts do not impose the obligation to calculate and calculate penalties on the payer of insurance premiums. In accordance with the instructions of Chapter 34 of the Tax Code of the Russian Federation, control over the execution of their payment, including penalties, is carried out by the Federal Tax Service.

She is in charge of administrative powers for the OPS, OMS and SS. It has the right to seize the bank account of a legal entity in case of late payment of a penalty.

Penalty on payments related to injuries at work is accrued by the FSS based on the results of an accident audit.

As practice shows, the payer is subject to penalties:

• sending a collection order to the bank;
• filing with the judiciary statement of claim with the requirement to repay the debt at the expense of property assets;
• confiscation of assets individual.

The indicator of the refinancing rate of the Central Bank of the Russian Federation increases for legal entities to 1/150 if they allow a delay of more than 30 calendar days. It is used in calculating the numerical value of fines transferred to the federal treasury. This norm not applicable to individuals.

Additional information is below.

Organizations, as well as private entrepreneurs that have hired employees, in case of concluding an employment or civil law contract with them, undertake to become insurers of these employees and pay insurance premiums for pension, medical and social insurance for them. An individual entrepreneur has an obligation to insure himself; for this, fixed contributions are provided, which, in the case of pension insurance, depend on the level of income of this individual entrepreneur. It should be borne in mind that in case of late payment of contributions, both for employees and for yourself, you will have to pay interest on the contribution. And in connection with changes in legislation, the KBK PFR will not be used for penalties.

The adjustment of the Tax Code of the Russian Federation, in particular, the addition of a chapter on insurance premiums, has become the reason that insurance will be carried out in the direction of the Federal Tax Service. This suggests that the KBK used earlier to transfer contributions to each insurance fund has lost its relevance. They won't just be changed. They will be replaced with new codes.

Structural changes will undergo codes used to pay debts for the past year. Contributions for the period from January 1, 2017 will be made according to the new BCC. These changes will affect not only the contributions themselves, but also the penalties that may arise on them.

So, if there is a debt for the period of 2016, then for the same period the penalty will increase, and in order to pay it, you will have to apply the old code that has undergone structural changes. In particular, its administrative part is changing. The numbers denoting the fund are replaced by a combination of numbers for tax authorities.

If the debt and the penalty have already arisen for the new period, then you will need to find and indicate new codes, because the use of the old ones will provoke an incorrect transfer of funds.

Cases of foam

Sole proprietors traditionally have more time to pay fixed contributions for themselves. So, having calculated the amount of the contribution at the beginning of the year, the entrepreneur will need to pay it before the end of the reporting period. This procedure is established for all types of contributions.

Pension insurance, or rather its second part, which is equal to 1% of the amount of income in excess of 300 thousand, has a slightly extended period for payment. The entrepreneur must pay this part of the pension contribution before the end of the month, after the first quarter of the new reporting period. That is, until April 30th.

If an individual entrepreneur is late with making a contribution to the budget for himself, then he is entitled to a fine, and a penalty will increase for the amount of the unpaid contribution, for each day overdue by the entrepreneur.

In the case of the presence of employees, insurance premiums for them are required to be paid before the 15th day of the month that will be after the reporting month. This responsibility lies on the shoulders of the insured, respectively, it is in his interests to make the necessary calculations in a timely manner and pay the amounts to the budget on time, otherwise a penalty will also begin to accrue on the unpaid amounts, which in the case of legal entities can be doubled in case of delay of more than 30 days.

How to pay penalties

If the fact of a late payment takes place, then it is in the interests of the insured to pay it as soon as possible. Often, the amount of the penalty is affected by the correctness of the classifying code indicated in the payment document.

For example, if a penalty for the period related to 2017 began to accrue, the entrepreneur decided to quickly pay it off, but when filling out a payment order at the bank, he indicated the PFR CCC for penalties that was relevant for the previous year. The payment will go in a completely different direction than it was necessary. Accordingly, while the entrepreneur deals with the very fact of the error and draws up a new payment order, time will pass, and penalties will increase during this time.

That is, it is very important to have a correct idea of ​​which KBK is working in the right direction in a given period of time. Also, we must not forget that there are own CCCs for different contributions.

BCC for penalties on pension contributions in 2017

CBC for insurance premiums in different areas apply different. That is, it is impossible to use the pension KBK for social insurance. The same situation is with pennies. A separate type of differences in codes provokes their appointment. CBC for employees will differ from the CBC used by entrepreneurs for their own insurance, which is also a very important point:

• Penalties on contributions related to pension insurance of employees of KBK182 1 02 02010 06 2110 160
• Interest on contributions for employees belonging to the period up to 2017 BCC182 1 02 02010 06 2100 160
• Interest on fixed contributions of the new period BCC182 1 02 02140 06 2110 160
• Penalties for individual entrepreneurs on fixed contributions relating to the period up to 2017 BCC 182 1 02 02140 06 2100 160
• Pension insurance interest on contributions calculated from income over 300 thousand BCC182 1 02 02140 06 2110 160

So, a correctly filled field 104 in the payment order, intended to indicate the CCC, provides a guarantee to the insured that there will be no penalties and fines on these contributions. But if liability already exists, then in order to pay penalties and fines, it is worth being twice as careful and carefully analyzing the ownership of the contribution, for whom it is made, to which period it belongs, then the penalty will be paid correctly and cease to exist. Repeated mistakes, already when paying penalties, provoke their growth.

In case of violation of the deadline for paying insurance premiums to the FIU, the payer of these premiums will be charged penalties (Article 25 of the Federal Law of July 24, 2009 No. 212-FZ).

Penalties for late contributions to the Pension Fund: for which days are charged

Penalties in the Pension Fund are accrued for each day of delay, starting from the day following the day set for the transfer of contributions, until the day they are paid (inclusive).

How to calculate insurance premiums

The calculation of penalties in the FIU is carried out according to the following formula (parts 3, 5, 6 of article 25 of the Federal Law of July 24, 2009 No. 212-FZ):

Penalties for late payment of contributions to the Pension Fund: KBC

When transferring penalties to the Pension Fund of the Russian Federation to the budget, in the payment order you need to indicate the CCC, which is different from the one you indicate when paying the amount of insurance premiums itself.

In field 104 of the payment you need to specify - 39210202010062100160.

You can find a sample payment order for paying interest to the Pension Fund at.

When you do not have to pay interest to the FIU

If the arrears in insurance premiums were formed as a result of the fact that the payer was guided by the explanations of the regulatory authorities, which were given personally to him or were intended for an indefinite circle of persons, then no penalties are charged in this case (part 9 of article 25 of the Federal Law of 07/24/2009 No. 212-FZ).

Also, penalties will not be accrued if the payer was unable to pay insurance premiums on time due to the fact that, by a court decision, his bank accounts were blocked or property was seized (

In the article, we will consider the arrears on insurance premiums to the Pension Fund of the Russian Federation, the FSS, the FFOMS: the collection procedure, the term, and the calculation of penalties. Payers of mandatory insurance premiums are responsible for the timely payment of insurance amounts in full, as well as for the submission of relevant payment forms with reliable information on mandatory insurance payments.

In case of failure to fulfill these obligations, there is a debt to the funds, called arrears. In such cases, the control body generates a requirement in a regulated form for the debtor to repay the debt that has arisen by force.

Arrears on insurance premiums to the PFR, FSS, FFOMS

The arrears arise if the payer does not transfer the required amount of insurance pension, medical and social payments by the 15th day inclusive for the completed month. Moreover, for each type of compulsory insurance, an independent payment should be formed with the transfer of funds in favor of the fund.

The monthly mandatory insurance payment is provided for persons who pay remuneration to employees and deduct contributions from these amounts for different kinds insurance (for employers, which may be foreign or Russian legal entities, individual entrepreneurs, private practitioners).

For those payers who do not have employees, mandatory payments of a medical and pension nature are provided, paid to the accounts of the FFOMS and the PFR by the end of the current year. These payments are made for themselves and are mandatory, they are calculated by the payers independently, taking into account the current minimum wage and the level of income in excess of 300,000 rubles. in year.

The transfer of social contributions is not included in the number of mandatory payments for such insurers and is exclusively voluntary.

In the absence of transfers on the due dates or in case of incomplete payment of the due amounts, the payers have an arrears that require collection in the manner specified in Law No. 212-FZ. The recovery procedure for organizations and individual entrepreneurs is prescribed in articles 19 and 20 of the said law, for individuals who do not form individual entrepreneurs - in article 21.

The procedure for collecting arrears

This process is regulated by Law 212-FZ:

• Art.19 - forced repayment of debt in cash debtor;
• Art.20 - repayment of the debt with the property of the debtor, if there are not enough funds in the accounts;
• Article 21 - debt repayment by property for an individual without the formation of an individual entrepreneur.

If a arrears are identified, the payer shall be sent a written notice in the form of a requirement in the established form:

• 4-PFR - for debts on medical and pension contributions (approved by the Resolution of the PFR No. 1p of 11.01.16);
• 5-FSS - for debt on social contributions (approved by Order of the FSS No. 2 of 01/11/16).

Deadline for collection of arrears on insurance premiums

These requirements are prepared by the body that controls the timeliness and completeness of payment of insurance amounts by payers. Moreover, specific deadlines are fixed for sending claims to debtors - 3 months from the moment the arrears are discovered.

At the same time, at the time of establishing the presence of arrears in contributions for the payers, the specified body forms a certificate in the form 3-PFR in terms of pension and medical contributions and 3-FSS in terms of social contributions. The forms of these certificates are approved by the same legislative documents as the requirements forms.

If the presence of arrears is revealed upon the fact of the inspection of the insured, then the claim should be sent to the debtor within 10 days from the date of the decision.

The demand is transferred either personally into the hands of the head or individual entrepreneur (or their proxies) against receipt, or by registered mail, or in in electronic format through appropriate communication channels.

The requirement formed by the regulatory body should include:

• The amount of the debt on the day the claim was made (arrears and penalties);
• Deadline for the transfer of this amount;
• Grounds for the recovery of the specified amount;
• Measures to be taken in case of default by the debtor;
• Links to items normative documents, allowing to present these claims for the recovery of arrears.

The payer, upon receipt of the claim, must pay the arrears within 10 calendar days, unless a different time period is indicated in the claim form itself.

In the absence of actions on the part of the debtor, the fund carries out the procedure for making a decision on the collection of the amount of debt in a forced form, this process is regulated by the 19th paragraph of Law No. 212-FZ. 2 months are allotted for this procedure, within which the decision must be prepared. Not later than 6 days decision must be conveyed to the debtor

In order to recover the amount of the arrears at the expense of the cash savings available on the accounts of the debtor, the fund will move to banking institution servicing the accounts of this person, an instruction indicating the amount of the debt. On behalf of the bank, within one day, it is obliged to carry out an operation to write off the necessary sum of money and transfer it in favor of the fund according to the relevant details. If the amount is expressed in foreign currency, then one more day is added for the procedure. If there is not enough money in the debtor's accounts to cover the debt that has arisen, then the bank will write them off in favor of the fund upon their receipt.

If the debtor does not have the necessary amount of money, the arrears can also be seized in the form of other property, the procedure for this procedure is determined by the 20th paragraph of Law No. 212-FZ.

If the two-month period for making a decision is missed, then the issue of collecting arrears can be transferred to the judicial authorities. The application may be sent to the court within six months from the date of expiration of the allotted period for repayment of the debt. If the six-month period is missed, and the reason for that is valid, then the period can be restored through the court.

How to pay the arrears on insurance premiums?

Upon receipt of a claim from the fund, the insured should look at the period specified in it for the payment of the debt. If the period is not specified, then it is recognized as equal to 10 days from the date of receipt.

If the request is received by mail, the day of receipt is the 6th day from the date of dispatch. If it is handed over in person or handed over electronically, the performance period shall be calculated from the actual date of receipt.

You should independently generate a payment for the amount specified in the claim form from the fund, and pay the existing debt. If this action is not performed within the allotted time, the fund will decide to collect the amount of the debt in a compulsory form from existing bank accounts. If there is no money on the accounts, the fund will refer the case to the judicial authorities, and you still have to pay the arrears.

BCC for the transfer of arrears, penalties and fines for insurance premiums:

1 09 08000 00 0000 140

Interest on arrears on insurance premiums

The amount of the fine for the identified arrears is calculated by the fund control body independently and indicated in the demand, which is sent to the debtor. However, the policyholder should know how this value is calculated. This knowledge is useful in two cases:

• To check the correctness of the calculations made by the fund;
• To calculate a penalty fee in case of self-identification of an error and submission of clarifications in order to avoid a fine.

The formula for calculating the penalty for arrears:

Penalty \u003d debt on contributions * (refinancing rate of the Central Bank of the Russian Federation / 300) * number of days of maturity.

The refinancing rate is taken at the time of the delay. Moreover, if this value changes during the delay period, penalties should be considered for each rate separately. Before September 14, 2012, the rate was 8%, after 8.25%. In 2016, the refinancing rate corresponds to the value key rate and is 11%.

The number of days of delay is considered from the 1st day after the deadline for payment of contributions up to and including the day of payment.

Calculation example:

The company did not pay contributions to the funds for January 2016 on time, the resulting debt was repaid on 05/27/2016. The last day for the transfer of insurance payments for January is February 15. The total amount of employee payments for January amounted to 300,000 rubles. The company calculates contributions at basic rates.

Late payment of taxes or contributions is followed by tax sanctions in the form of penalties. It is important to fill out the payment form correctly, because in case of an error, the amount will be considered not transferred. In this article, we will tell you how to fill out a payment order for paying interest on insurance premiums in 2020, show a sample of filling out a payment order for paying penalties for each contribution.

Payment of interest on insurance premiums: payment order for 2020

To transfer the penalty, a unified form of payment order is used, approved by the Regulation of the Bank of Russia No. 383-P dated 19.06.2012.

Is it possible to recover fines and penalties of the company from the employee

By law, the employee is obliged to compensate the employer for the direct actual damage caused (), if he actually reduced the cash property or worsened its condition. Whether this includes fines and penalties, said the experts of the magazine "Salary".

Filling out a payment order for the payment of interest on insurance premiums in 2020

When transferring a penalty, most of the fields of the payment order are filled in the same way as when transferring the contribution itself. But it is impossible to transfer the contribution and penalties in one payment. Payments for contributions and penalties must be separate.

Therefore, the easiest way is to take a payment for the payment of the corresponding fee and change a few details in it for transferring the penalty:

• Budget classification code,
• basis of payment,
• Taxable period,
• Date and document number.

You can fill out a payment order from a blank form. Next, we will tell you how to fill in each payment details.

"Hat" of payment

At the top of the payment order, indicate its number and date. Here we indicate the type of payment. If the payment order is generated in a remote banking program, for example, a client bank, leave this field blank.

Nearby is the props "status of the payer". We fill it out in the same way as in the payment order for the payment of the contribution, the penalties for which we are going to transfer. Recall the possible statuses of the payer:

Then we write the payment amount twice:

• First, in words, the amount of rubles from capital letter, the amount of kopecks in figures. We write the words "rubles" and "penny" in full without abbreviations,
• Then rubles and kopecks in numbers.

Penalties are paid in rubles and kopecks. If the amount turned out to be in whole rubles, then it can be indicated like this: “199 =”, that is, without kopecks.

Payer details

Then fill in the details of the payer:

• Company name,
• If the payer is an individual, then we indicate his status, for example, “Individual entrepreneur Sergeev Alexey Ivanovich”,
• TIN of the payer,
• organization checkpoint. In payments on behalf of individuals, the checkpoint field is left empty,
• Bank details:
  • Checking account,
  • Corresponding account,
  • Name of the bank.

If a payment order is issued in a banking or accounting program, all the details will be automatically entered into the payment order.

Payee's details

The recipient of the payment may be your IFTS or the territorial body of the FSS. If you do not know the payment details, then:

• The payment details of your IFTS can be found on the official website of the Federal Tax Service of Russia,
• Payment details of the FSS are on the official websites of the regional branches of the fund, but not all. Therefore, it is better to clarify the details for transferring money in your FSS branch.

The name of the recipient is filled in as follows:

• First, we write “UFK for ...”, enter the name of the region, for example, “UFK for Moscow”,
• Then, in brackets, write the name of your tax office or branches of the FSS, for example, “UFK in Moscow (IFTS of Russia No. 43 in Moscow)”, or “UFK in Moscow (GU - Moscow regional office FSS RF l / s 40100770142)".

We fill in the group of details located nearby:

Budget payment fields

The first difference between the payment for the payment of interest and the payment of the contribution itself is another CCC:

Contribution	CBC for the transfer of penalties
Payers - legal entity
Pension insurance, basic rate	182 1 02 02010 06 2110 160
Social insurance for disability and maternity	182 1 02 02090 07 2110 160
Compulsory health insurance	182 1 02 02101 08 2013 160
Pension insurance at an additional rate for employees from list 1	182 1 02 02131 06 2100 160
Pension insurance at an additional rate for employees from list 2	182 1 02 02132 06 2100 160
Contributions for injuries	393 1 02 02050 07 2100 160
Payers - entrepreneurs
Pension insurance	182 1 02 02140 06 2110 160
Health insurance	182 1 02 02103 08 2013 160

Then the requisite "Basis of payment" is located, it is also filled out differently than in the payment order for the payment of the fee. Here we indicate one of the letter combinations:

• ZD - if we voluntarily transfer the penalty debt,
• TR - if you received a request from the Federal Tax Service or the FSS,
• AP - if the payment of penalties is made according to the act of verification.

The next field is the tax period for which payment is made. If you transfer penalties on demand or an act of verification, then these documents indicate the period for which you need to pay penalties. If the payment is made voluntarily, that is, the code “ZD” is indicated in the previous field, then we put zero in the “tax period” field.

We also indicate zero if the tax period cannot be determined. For example, when several penalties accrued for different tax periods are transferred in one amount.

Then we indicate the number and date of the requirement or act of verification for which we make payment. If the penalty is transferred on a voluntary basis, and there is no requirement or act, then we put zeros in these fields.

Finally, fill in the purpose of the payment. We write that we are listing penalties, indicating by what insurance premium we pay penalties, and the details of the basis document, if any.

Payment order for interest on insurance premiums: the payer is a third party

Interest on contributions can be paid not only by the insured, but also by a third party. This opportunity came up in 2016. Taxes, contributions or interest on them can, for example, be paid by the founder, head of the company or any other natural person.

Fill out the payment order taking into account the following features:

• In the payer's details group, indicate the TIN and KPP of the organization for which the payment is made,
• In the "Payer" field, enter the full name of the person who will go to the bank, for example, the director,
• In the "Payer status" field, indicate the status of the organization for which you are transferring money,
• Make out the purpose of the payment as follows: enter the TIN of the individual who actually transfers the money. Then put the sign "//" and indicate the name of the company for which you are transferring money.

The rest of the details are filled in the same way as in a regular payment.

Errors in payment orders for penalties on insurance premiums

Errors may be made when generating a payment order. Three of them are critical, since with them the penalty will be considered unpaid:

• Wrong beneficiary account,
• Wrong account of the Federal Treasury,
• Invalid recipient's tank details.

The remaining errors are non-critical, they can be corrected by writing a letter to clarify the payment.

Samples of payment orders for penalties on insurance premiums in 2020

We told how to fill in all the details of the payment order for the transfer of interest on insurance premiums. Now we give examples of filling. You can download all samples.

Payment order for the payment of interest on insurance premiums to the Pension Fund of the Russian Federation: sample

Penalties on contributions to the FIU are transferred to the payment details of our tax office:

Payment order for the payment of interest on insurance premiums to the FFOMS: sample

Since 2017, contributions to the FFOMS have been administered by the Federal Tax Service, so we also transfer penalties for medical contributions to the account of our IFTS:

Payment order for the payment of interest on insurance premiums to the FSS: sample

In the IFTS we transfer only contributions to the FSS in case of temporary disability and maternity:

Payment order for the payment of interest on insurance premiums for injuries: sample

Injury contributions are still administered by the FSS, so we pay penalties on these contributions to the territorial department of social insurance: