Calculation and recovery of the amount of arrears

Arrears in insurance contributions for the reporting period consists of the following amounts: balance outstanding at beginning of the period, plus the amount of accrued premiums for the period minus the amount of paid contributions. Arrears included in the total arrears in the FSS. To calculate the need of arrears outstanding at the end of the month (not period end) deduct charges during the last month. The number you specify in the form "4-FSS" financial statements in the appropriate line "arrears". With this amount the social security Fund accrues penalties and interest.

Tax laws, the allotted maximum period for collection of arrears identified. It is calculated in the following way. The beginning of the report is the date it was found, it added time to the issue of claim for payment, the period for voluntary payment, time on incontestable collection, the time for appeal to the court. The claim for payment of arrears to the social insurance Fund is directed by the Supervisory authority within three months from the date of its discovery. The obligation to pay payment is considered executed from the date of provision of Bank payment orders for transfer of funds to the Federal Treasury. The recognition of uncollectible arrears and debt forgiveness is possible only on the basis of the corresponding judicial act.
The claim for payment of arrears should be completed within ten calendar days from the date of its receipt.

Penalties: calculation, reflection in accounting

Fines are charged in case of late payment of contributions for each calendar day of delay, they are required to pay, except due to the payment of amounts owed. Penalties for each day of delay calculated as a percentage of the amount of arrears, an interest rate equal to one three hundredth of the current refinancing rate of the Central Bank. Penalties are listed in the FSS simultaneously with the payment of insurance premiums and after payment of premiums in full.
The amount of arrears and fines may be levied for FSS account funds and property of the insured.

In accordance with the second paragraph of article 270 of the Tax code, for the purposes of calculating income tax expenses in the form of fines and other sanctions transferred to extra-budgetary funds should be taken into account when determining the tax base. In accounting the accrual of penalties is reflected in the following posting: the Debit of account 99 "Profits and losses", the Credit 69 "Calculations on social insurance and maintenance". Payable interest in accounting has no effect on the value of the financial result, they do not change the value of the tax base. Therefore, in accordance with Regulations for accounting 18/02, the difference in accounting and tax accounting for these sums do not arise.