You will need
  • - the date of the debt and its planned repayment;
  • - arrears;
  • - the refinancing rate in the period until the last delay.
Unlike taxes, in which case interest is charged from the day following the late payment including the down payment, the late payment of premiums begins on the expiry of the deadline of their payment for the year. This date is the 31 December. And if you do not fit into this framework, interest you should be charged from January 1 next year. If the Pension Fund of the Russian Federation has counted you interest on advance payments and you have paid responsibly, the Fund should get the money back or take to offset your future payments.
The rest of the solver is the same as with taxes. You must determine the date when you plan to repay the arrears. While fines are charged for all calendar days from the date of occurrence of delay, including weekends and holidays, from 1 January to the last day before the transfer of payment, inclusive. For the day of payment penalties is not considered.
The compulsory component of the calculation serves as the refinancing rate in force at the time, yet lasted your overdue contributions. If it has changed, will have to break up the time periods of each rate value and calculate the sum of penalties for each separately, and then add up the results. Refinancing rates for different periods can be found on the website of the Central Bank of the Russian Federation.
In the presence of all required performance penalty is calculated by the following formula: Interest = Arrears on contributions * Number of days overdue * refinancing Rate / 100 * 1/300.
There are also more simple variant - to use the online calculator penalties on the website of the journal "the accountant" ( Enter in the corresponding field the date of the insured debt and the expected repayment, the arrears amount and click "Calculate".