You will need
  • calculator
  • - Internet access
Instruction
1
Define the refinancing rate.
The refinancing rate is the factor taken into account in a mandatory manner when calculating penalties for non-payment of taxes or in the calculation of compensation to the employee in case of delay of wages.
The refinancing rate set by the Central Bank on the basis of the relevant meetings and making decisions. The result acceptance is a Decree, which serves as a reference when calculating this parameter.
As a rule, the Central Bank shifts course rate every two years. To date, it is considered that the refinancing rate is 8%, which is confirmed by the Indication Central Bank of the Russian Federation of 25 February this year. Compared to the previous year, the rate increased by 0.25%.
2
Calculate 1/300 of the refinancing rate.
It should be clarified that in the calculation of penalties is not used to the whole refinancing rate, but only a three-hundredth part. This parameter is established in legislation according to article 75 of the tax code.
In the calculation of compensation to the employee in case of delay of wages also used one three hundredth of the refinancing rate. It is prescribed by law and regulated by article 236 of the LC RF.
3
Calculate the indicators
The calculations are made on a formula specifically tailored to the relevant tax authorities and accountants of the company. She decided to use mandatory when calculating the designated targets. Formula approved by the legislation and cannot be edited.
P = C*P*1/300*, where

P – penalty, C – the amount of unpaid tax, R – refinancing rate, K – the number of days of delay.
CU =C*R*1 / 300*TO where

CU – compensation to the worker, R – refinancing rate, K – the number of days of delay of wages, starting with the established contractual salary day and ending with the date of its actual payment.