Write-off of individual debts - tax amnesty law, amount and time frame. How can an individual entrepreneur find out the debt to the pension fund? Writing off debt to the pension fund

02.04.2024

They will write off both closed and non-closed individual entrepreneurs

It follows from the amendments that the debts of individual entrepreneurs, lawyers, notaries, as well as other persons engaged in legal private practice, including those who, as of January 1, 2017, had already lost their individual entrepreneur status or ceased private practice, will be written off. The current 243-FZ provides for the possibility of writing off debts on insurance premiums, but in the case of an individual entrepreneur, this requires declaring him bankrupt or a court act on the impossibility of collecting arrears (there is no such basis as termination of the status of an individual entrepreneur).

The list of documents that will be needed to write off the debt and the procedure for writing off will be determined by the Federal Tax Service. Specific decisions on write-offs will be made by the tax authorities at the place of residence of individual entrepreneurs.

Some of the debts will be written off by the Federal Tax Service, and some by the Pension Fund.

When the administration of insurance premiums was transferred from the funds (primarily from the Pension Fund of the Russian Federation) to the Federal Tax Service, part of the debt that was recognized as bad on grounds that arose before January 1, 2017 remained under the jurisdiction of the Pension Fund. One of these grounds, according to the Tax Code, is a judicial act on the impossibility of collecting arrears due to the expiration of the established collection period. The new provision proposed by the Ministry of Finance gives the Pension Fund the opportunity to recognize the debt as hopeless and write off the debt even in the absence of such a judicial act.

For the debt that was transferred to the Federal Tax Service, the possibility of writing off is, accordingly, transferred to the tax service. “People can receive a summons at any time; now there are 1.034 million of them,” said the head of the budget committee, Andrei Makarov. At the same time, the amendments will also benefit those debtor entrepreneurs against whom legal proceedings have already been initiated. “Now they [court cases] will be terminated on the basis of the amendments that we are now adopting,” Makarov said.

“Huge” charges and fines

According to the head of the budget committee, many who have not even started doing business face heavy fines. For individual entrepreneurs who did not submit tax reports to the Federal Tax Service (accordingly, the Pension Fund of the Russian Federation could not determine their income), the Pension Fund assessed contributions payable in the maximum amount - 8 minimum wages. “And it turns out that, although he has not started his business, the entrepreneur already has 8 minimum wages. Therefore, the government proposes to give the opportunity to write off the Federal Tax Service,” Makarov said.

Such relaxations on the part of the Ministry of Finance may be associated “with an imperfect system of data transfer from the Pension Fund to the tax authorities” (since the beginning of 2017), says Ilya Burtsev, senior tax manager at IPT Group. Since the beginning of the year, many individuals registered as individual entrepreneurs began to receive “chain letters” from tax authorities demanding additional payment of huge amounts of allegedly unpaid insurance payments for previous periods, which already included fines, the lawyer says.

According to Burtsev, in practice, after a reconciliation with the Pension Fund of Russia, almost all requirements and fines from individual entrepreneurs are removed. “Most likely, the introduction of such an amnesty may allow fiscal authorities to reduce the number of lawsuits from those individual entrepreneurs from whom fines have already been removed, but who would like to restore justice and their additional costs in connection with the misunderstanding,” he argues.

"Personnel issue", 2011, N 8

INSURANCE PREMIUMS: WRITTEN OFF BAD DEBT FOR INSURANCE PREMIUMS

The legislation of the Russian Federation on insurance premiums establishes specific deadlines for the payment of accrued amounts of insurance premiums and the payers of insurance premiums are obliged to make their timely and complete transfer. In case of non-payment or incomplete payment of insurance premiums within the established period, arrears are formed, the procedure for collecting which is established by law. If, for various reasons, it is not possible to pay or collect the arrears attributed to individual insurance premium payers, then such arrears are considered hopeless. We will talk about the features of writing off bad debts for insurance premiums in this article.

Since January 1, 2010, the Federal Law of July 24, 2009 N 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds has been in force on the territory of the Russian Federation "(hereinafter referred to as Law No. 212-FZ). This Law regulates relations related to the calculation and payment (transfer) of insurance premiums:

To the Pension Fund of the Russian Federation - for compulsory pension insurance;

To the Social Insurance Fund of the Russian Federation - for compulsory social insurance in case of temporary disability and in connection with maternity;

To the Federal and territorial compulsory health insurance funds - for compulsory health insurance.

In addition, Law No. 212-FZ regulates relations arising in the process of monitoring the calculation and payment (transfer) of insurance premiums and bringing to responsibility for violation of the legislation on insurance premiums.

Do not forget that Law N 212-FZ does not apply to legal relations related to the calculation and payment (transfer) of insurance contributions for compulsory social insurance against industrial accidents and occupational diseases, as well as to legal relations related to the payment of insurance premiums for compulsory medical insurance of the non-working population, which are regulated by federal laws on the relevant specific types of compulsory social insurance.

The obligation to pay insurance premiums in a timely manner and in full is established for insurance premium payers in clause 1 of Art. 18 of Law No. 212-FZ. In case of non-payment or incomplete payment of insurance premiums on time, the arrears of insurance premiums are collected.

Collection of arrears of insurance premiums from an organization or individual entrepreneur is carried out in the manner prescribed by Art. Art. 19 and 20 of Law N 212-FZ, except for the cases specified in paragraph 4 of Art. 18 of Law No. 212-FZ (collection of arrears on insurance premiums in court):

Art. 19 of Law N 212-FZ establishes the procedure for collecting arrears from funds held in the accounts of the payer of insurance contributions - an organization or an individual entrepreneur in banks;

Art. 20 of Federal Law N 212-FZ defines the procedure for collecting arrears at the expense of other property of the payer of insurance premiums - an organization or an individual entrepreneur.

Collection of arrears of insurance premiums from an individual who is not an individual entrepreneur is carried out in the manner prescribed by Art. 21 of Federal Law N 212-FZ, according to which arrears are recovered from the property of the payer of insurance premiums.

According to paragraph 1 of Art. 23 of Law N 212-FZ, arrears attributed to individual payers of insurance premiums, the payment and (or) collection of which turned out to be impossible due to reasons of an economic, social or legal nature, are recognized as hopeless.

Uncollectible arrears are written off in the manner established by Decree of the Government of the Russian Federation of October 17, 2009 N 820 “On the procedure for recognizing as uncollectible and writing off arrears on insurance contributions to state extra-budgetary funds and debts on accrued penalties and fines” (hereinafter referred to as Resolution N 820 ).

According to paragraph 1 of Resolution No. 820, arrears on insurance contributions to state extra-budgetary funds attributed to individual payers, and arrears on accrued penalties and fines (hereinafter referred to as debt) are recognized as uncollectible and written off in the following cases:

Liquidation of the insurance premium payer (organization) in accordance with the legislation of the Russian Federation.

The main regulatory document establishing the procedure for liquidation of legal entities is the Civil Code of the Russian Federation (hereinafter referred to as the Civil Code of the Russian Federation).

We note that in accordance with the provisions of Art. 61 of the Civil Code of the Russian Federation, the liquidation of a legal entity entails its termination without the transfer of rights and obligations in the order of succession to other persons, with the exception of cases provided for by federal law.

A legal entity can be liquidated either voluntarily or forcibly. Voluntary liquidation is carried out by decision of the founders of a legal entity, forced liquidation is carried out in court.

The liquidation of a legal entity is considered completed, and the legal entity is considered to have ceased its activities after making the appropriate entry in the Unified State Register of Legal Entities, as stated in paragraph 6 of Art. 22 of the Federal Law of August 8, 2001 N 129-FZ “On state registration of legal entities and individual entrepreneurs”;

Declaring an individual entrepreneur bankrupt in accordance with Federal Law of October 26, 2002 N 127-FZ “On Insolvency (Bankruptcy)” (hereinafter referred to as Federal Law N 127-FZ) (in terms of arrears and debts not repaid due to insufficiency of the debtor’s property ).

Article 214 of Federal Law No. 127-FZ stipulates that the basis for declaring an individual entrepreneur bankrupt is his inability to satisfy the demands of creditors for monetary obligations and (or) repay debt on mandatory payments.

We draw your attention to Letter of the Ministry of Finance of Russia dated May 20, 2010 N 03-02-08/32, which addresses the issue of application of Art. 59 of the Tax Code of the Russian Federation. According to this article, arrears attributed to individual taxpayers, payers of fees and tax agents, the payment and (or) collection of which turned out to be impossible due to economic, social or legal reasons, are recognized as hopeless and written off for federal taxes and fees in the manner established by the Government Russian Federation. These rules also apply when writing off bad debts for penalties and fines.

The decision to recognize as uncollectible and write off a debt from an individual entrepreneur - a payer of insurance premiums, declared bankrupt in accordance with Federal Law N 127-FZ, the acts of reconciliation of calculations for which have not been transferred to the tax authorities, is made by the state social extra-budgetary fund in terms of the relevant debt.

Based on Art. 60 of Law N 212-FZ, regulating the procedure for collection by the Pension Fund of the Russian Federation of arrears (debt) on insurance contributions for compulsory pension insurance, penalties and fines accrued as of December 31, 2009 (inclusive), the specified arrears (debt), the collection of which turned out to be impossible due to economic, social or legal reasons, is recognized as hopeless and written off in the manner established by the Government of the Russian Federation in accordance with Art. 23 of Law No. 212-FZ.

The issue of declaring an individual entrepreneur bankrupt in accordance with Federal Law N 127-FZ is also discussed in Letter of the Ministry of Economic Development of Russia dated December 13, 2010 N D06-4750. The Letter noted that in accordance with Art. 9 of Federal Law No. 127-FZ provides for the obligation of an individual entrepreneur to apply with the debtor to the arbitration court, including if:

Satisfaction of the demands of one creditor or several creditors leads to the impossibility of the debtor fulfilling monetary obligations or obligations to pay obligatory payments and (or) other payments in full to other creditors;

Foreclosing on the debtor's property will significantly complicate or make impossible the debtor's business activities;

The debtor meets the signs of insolvency and (or) signs of insufficient property.

In this case, the debtor’s application must be sent to the arbitration court as soon as possible, but no later than a month from the date of occurrence of the relevant circumstances.

It should be taken into account that in accordance with paragraph 2 of Art. 10 of Federal Law N 127-FZ violation of the obligation to submit an application on time in cases established by Art. 9 of Federal Law No. 127-FZ, entails subsidiary liability of persons who are entrusted with the responsibility of making a decision on filing an application by the debtor with the arbitration court and filing such an application for the debtor’s obligations arising after the expiration of the period;

The death of an individual or a court decision declaring him dead.

In accordance with clause 2 of the Methodological Recommendations for organizing work on recognizing as hopeless for collection and writing off arrears of insurance contributions for compulsory pension insurance and compulsory medical insurance, arrears of penalties and fines, approved by the Order of the Board of the Pension Fund of June 24, 2011 N 228r ( hereinafter - Methodological Recommendations No. 228р), the decision to recognize arrears and debts as hopeless for collection and write-off is made on the basis of:

Extracts from the Unified State Register of Legal Entities containing information on the termination of the activities of a legal entity - in the event of liquidation of an organization that pays insurance premiums in accordance with the legislation of the Russian Federation;

Copies of the arbitration court's ruling on the completion of bankruptcy proceedings, certified by the official seal of the arbitration court, issued in accordance with Federal Law N 127-FZ, - in the event that the payer of insurance premiums - an individual entrepreneur - is declared bankrupt;

Copies of the death certificate of an individual - in the event of the death of the payer of insurance premiums - an individual;

Copies of the death certificate of an individual or a copy of a court decision declaring an individual deceased - in the event that the court declares the payer of insurance premiums - an individual deceased.

Note! Depending on the type of insurance premium, the decision to recognize arrears and debts as hopeless for collection and to write them off is made by different authorities:

In relation to contributions for disability and maternity, it is accepted by the Federal Social Insurance Fund of the Russian Federation (clause “b”, paragraph 2 of Resolution No. 820);

With regard to contributions to compulsory health insurance and compulsory medical insurance, the body authorized to accept it is the Pension Fund (subclause “a”, paragraph 2 of Resolution No. 820). At the same time, it is actually accepted by the branches of the Pension Fund of the Russian Federation and the territorial bodies of the Pension Fund of the Russian Federation subordinate to them, to which the Pension Fund of the Russian Federation has transferred the corresponding authority (clause 3 of Methodological Recommendations No. 228r).

The decision to recognize arrears and debts as hopeless for collection and write-off, in accordance with clause 3 of Methodological Recommendations No. 228r, is made:

Branches of the Pension Fund of the Russian Federation, if the amount of arrears and debts subject to recognition as hopeless amounts to 1 million rubles. and more;

Territorial bodies of the Pension Fund of the Russian Federation, subordinate to the branches of the Pension Fund of the Russian Federation, at the place of registration of the payer of insurance premiums, if the amount of arrears and debts subject to recognition as bad is less than 1 million rubles.

To make a decision, commissions are created in the branches of the Pension Fund of the Russian Federation and the territorial bodies of the Pension Fund of the Russian Federation subordinate to them to recognize as hopeless for collection and write-off of arrears on insurance premiums and debt on accrued penalties and fines (clause 4 of Methodological Recommendations No. 228r).

The commission consists of at least three employees of the territorial body of the Pension Fund of Russia. The composition of the commission must include:

The head or deputy head of the territorial body of the Pension Fund, exercising control and coordination of the activities of the territorial body of the Pension Fund for the administration of insurance premiums;

Head of a structural unit whose competence includes organizing the administration of insurance premiums;

Chief accountant of the territorial body of the Pension Fund of Russia.

A meeting of the commission is valid with the participation of all its members. Minutes are kept at the commission meeting.

The work procedure of the commission and its personnel are approved by order of the territorial body of the Pension Fund of Russia.

In order to consider the issue of declaring arrears and debts uncollectible and writing off arrears and debts, the territorial body of the Pension Fund of the Russian Federation, using the software and hardware complex "Insured" (hereinafter - PTK "Insured"), generates lists of payers of insurance premiums registered with such territorial body of the Pension Fund of the Russian Federation, by calendar year deregistration and, in the above cases, deregistration of payers (policyholders).

If the documents specified in paragraph 2 of Methodological Recommendations No. 228r are available, a certificate of arrears in insurance premiums, penalties and fines for compulsory pension insurance and compulsory medical insurance is prepared for each payer (Appendix No. 1 to Methodological Recommendations No. 228r).

The amount of arrears and debt included in the certificate must be confirmed by the data contained in the documents of the insurance premium payer:

Statements of payment of insurance premiums for compulsory pension insurance (form ADV-11), contained in the PTC "Insured";

Calculations of advance payments (declarations) for insurance premiums for compulsory pension insurance for persons making payments to individuals for the period in which arrears and debt arose, subject to recognition as bad and written off;

Calculations of accrued and paid insurance premiums for compulsory pension insurance to the Pension Fund of the Russian Federation and for compulsory medical insurance to compulsory medical insurance funds, taken into account in the software and hardware complex "Administration of Insurance Contributions" (hereinafter - PTK DIA);

Registers of payments (payment documents) from the day the arrears occurred to the day the last payment was received;

Requests for payment of arrears of insurance premiums, penalties and fines;

Decisions on the collection of arrears of insurance premiums, penalties and fines made by the territorial body of the Pension Fund of the Russian Federation before January 1, 2010;

Decisions of the territorial bodies of the Pension Fund of the Russian Federation on the collection of arrears on insurance premiums, as well as penalties and fines from funds held in the accounts of the payer of insurance premiums in banks;

Resolutions of the territorial bodies of the Pension Fund of the Russian Federation on the collection of insurance premiums at the expense of the property of the payer of insurance premiums - an organization or an individual entrepreneur;

Judicial acts;

Other documents confirming the amount of arrears and debts.

A document confirming the basis for making the decision specified in paragraph 2 of Methodological Recommendations No. 228r;

Reference;

Documents confirming the amount of arrears and debts.

Such an inventory and the documents specified in it are submitted to the commission for consideration.

Note! The form of the decision taken by the commission to recognize as uncollectible and write-off arrears on insurance contributions to state extra-budgetary funds and debts on accrued penalties and fines is approved by Order of the Ministry of Health and Social Development of Russia dated January 11, 2010 No. 5n “On approval of the form of the decision to recognize as uncollectible and write-off arrears on insurance contributions to state extra-budgetary funds and arrears on accrued penalties and fines" (Appendix No. 2 to Methodological Recommendations No. 228r).

The decision is made in original copies according to the number of extra-budgetary funds, the arrears and debts of which are recognized as bad, plus one original copy.

In relation to the arrears formed during the billing periods 2002 - 2009. and for reporting (settlement) periods from January 1, 2010, as well as debts on penalties and fines accrued for the corresponding arrears in relation to the same payer of insurance premiums, separate decisions are made.

If, based on the results of reviewing documents regarding the insurance premium payer, the commission recognizes that there are no grounds for making a decision or not all documents necessary for its adoption have been submitted, the documents are returned with explanations in writing. Information about such a payer is not included in the commission protocol.

In accordance with clause 13 of Methodological Recommendations No. 228r, registration of decisions is carried out in the journal of decisions on recognizing as hopeless for collection and writing off arrears on insurance premiums and debt on accrued penalties and fines of the territorial body of the Pension Fund of the Russian Federation in which the decision was made.

The territorial bodies of the Pension Fund of the Russian Federation compile a monthly register of decisions made by the commission of this territorial body of the Pension Fund of the Russian Federation in the previous month in relation to arrears of insurance contributions for compulsory pension insurance, formed during the reporting (calculation) periods from January 1, 2010, as well as arrears of penalties and fines (hereinafter - register). Such a register must be submitted to the Pension Fund no later than the 10th day of the month following the month the decision was made, with one original copy of each decision attached.

The structural unit of the PFR branch, whose competence includes the functions of organizing the administration of insurance premiums, prepares a statement of decisions made in the previous month to recognize as hopeless for collection and write off arrears of insurance contributions for compulsory pension insurance, arrears of penalties and fines (hereinafter - statement). The statement includes decisions made by the commissions of the PFR branch and the territorial bodies of the PFR subordinate to them regarding arrears accumulated during the reporting (settlement) periods from January 1, 2010, as well as arrears of penalties and fines. The statement on paper and in electronic form is transferred to the treasury department of the Pension Fund of Russia branch. The statement is submitted with one original copy of the decision attached.

The treasury department of the Pension Fund of Russia writes off the amounts of receivables recognized as uncollectible in the manner established by budget legislation and in accordance with the requirements of the instructions of the Ministry of Finance of Russia on budget accounting. After the transaction to write off arrears and debts is reflected in the accounting records of the PFR branch, the statements and one copy of the decision remain in storage in the treasury department of the PFR branch.

Original copies of decisions on the number of extra-budgetary funds are sent to the territorial body of the Pension Fund of the Russian Federation, subordinate to the branch of the Pension Fund of the Russian Federation.

To the tax authorities - decisions to recognize as hopeless for collection and write-off in relation to arrears in insurance contributions for compulsory pension insurance, formed during the billing periods 2002 - 2009, as well as debts on penalties and fines;

To the Federal Fund and territorial funds of compulsory health insurance - decisions to recognize as hopeless for collection and write-off in relation to arrears in insurance premiums for compulsory health insurance, formed during the reporting (calculation) periods from January 1, 2010.

Based on the decision, the territorial body of the PFR, subordinate to the PFR branch, enters information on the write-off of arrears on insurance premiums and debt on accrued penalties and fines:

In PTK "Insurers";

In PTK ASV.

The payer of insurance premiums is assigned the status of the insured "Removed from the register with arrears recognized as hopeless for collection." One original copy of the decision is kept in the payer's file.

From the date of the decision, written-off arrears and debt are not taken into account when generating arrears reporting.

A. Ryzhkov

Journal expert

Signed for seal

What does an entrepreneur risk?

An individual entrepreneur, along with tax payments, is obliged to pay insurance contributions to extra-budgetary funds, including the Pension Fund of Russia. Contributions to the pension must be paid either several times a year, for example, quarterly, or one-time - the right to choose in this case belongs to the entrepreneur himself.

The amount of contributions to be paid to the fund depends on several factors, including whether the entrepreneur has employees, the size of the minimum wage and the amount of income he receives. For example, if the annual income of an individual entrepreneur is less than 300 thousand rubles, then the amount of the mandatory payment will be slightly more than 18,600 rubles per year.

Debt to the Pension Fund can cause many troubles - from the seizure of an account to the seizure of property. How to find out about the presence of a debt to the Pension Fund of the Russian Federation and the dangers of having a debt - this will be discussed below.

Calculation of contributions

The amount of contributions to be paid is calculated based on the reports sent by entrepreneurs to the authorized bodies. However, there are several features according to which debt for mandatory payments of this kind is calculated. These features include:

the amount of contributions of an entrepreneur who does not pay wages to employees is fixed. Accordingly, a report on contributions “for yourself” is not required to be submitted to the Pension Fund;
if the entrepreneur has not provided information about his income to the Federal Tax Service and the Pension Fund of the Russian Federation does not have information about the income of the individual entrepreneur, accordingly, the debt on insurance premiums to the fund is calculated at its maximum amount - 148,886 rubles;
An entrepreneur may be exempt from paying contributions to the Pension Fund in a particular period of his activity if during this period the individual entrepreneur did not carry out business activities. This rule applies, for example, to maternity leave or maternity leave. You need to find out what documents are needed in order to exercise this right at the territorial department of the Pension Fund.

There are several ways to find out about debt on insurance contributions to the Pension Fund for an individual entrepreneur. The first way is to visit the territorial department of the Pension Fund of Russia and check using the TIN and other registration information whether there is a debt to the fund and what its amount is.

The second way to find out if there is a debt on contributions is much simpler. On the official website of the Pension Fund, after selecting the appropriate region, you need to go to the “Personal Account of the Entrepreneur” section - here, after entering identification data, all information about whether there is a debt and in what amount will be reflected.

Procedure for collecting insurance premiums

Debt on insurance contributions to the Pension Fund can be collected in two ways:

Issuance by the Pension Fund authorities of a resolution on the forced collection of debt and penalties for unpaid insurance premiums;
Obtaining a court decision to collect a debt from an entrepreneur.

In any case, from the moment the document on forced collection comes into force, the entrepreneur has a so-called deadline for voluntary execution - the period during which the debt to the fund must be repaid. Otherwise, the fund has the right to transfer the document to a specialized government structure - the Federal Bailiff Service, where the debt will be collected using special measures and sanctions.

The procedure for forced collection of debt

So, the FSSP of Russia is a specialized agency whose functions include the forced collection of any debt confirmed by a court decision or other executive document. The debt when transferring the case to the bailiff can be paid either directly to the Pension Fund of Russia or through the deposit account of the FSSP of Russia. In both cases, the debt to the Pension Fund will be considered canceled after being transferred to the personal account of the Pension Fund.

It should be borne in mind that the entrepreneur is personally liable for his debts, including personal property.

This legal provision gives bailiffs the right to apply a full range of enforcement measures to individual entrepreneurs. In other words, if the debt is not repaid voluntarily or a document is not provided stating that there is no debt on insurance premiums, the bailiff has the right:
seize the entrepreneur’s property with its subsequent sale and transfer of proceeds to pay off the debt on insurance premiums;
foreclose on money in bank accounts or in the cash register of an entrepreneur;
foreclose on income, incl. and for the pension of the debtor-individual entrepreneur;
apply a measure in the form of a temporary ban on travel outside the Russian Federation until the debt is repaid;

limit the right to carry out registration actions with real estate or vehicles owned by an entrepreneur who has a debt.

Such troubles can be avoided only in one way - by timely payment of insurance premiums in the required amount. Debt on insurance premiums to the Pension Fund may also be the reason for initiating bankruptcy proceedings against an entrepreneur.

Posted: 07/25/2015

Dear Maxim.

How to find out the debt to the pension fund for individual entrepreneurs online?
Unfortunately not! Now you owe for 2015, 2014 and 2013. The remaining debt is covered by the statute of limitations. You will have to file a petition in court (the UPFR will definitely go to court and collect it from you) to apply the consequences of missing a deadline for earlier periods of debt. The company paid for you as an employee. But you have to as an individual entrepreneur. Only for these periods, insurance contributions for compulsory pension insurance and compulsory health insurance are not calculated and paid:

1) the period of military service, as well as other service equivalent to it, provided for by the Law of the Russian Federation of February 12, 1993 N 4468-I “On pension provision for persons who served in military service, service in internal affairs bodies, the State Fire Service, law enforcement agencies control over the circulation of narcotic drugs and psychotropic substances, institutions and bodies of the penal system, and their families";

3) the period of care of one of the parents for each child until he reaches the age of one and a half years, but not more than six years in total;

6) the period of care provided by an able-bodied person for a group I disabled person, a disabled child or a person who has reached the age of 80 years;

7) the period of residence of spouses of military personnel performing military service under a contract, together with their spouses, in areas where they could not work due to lack of employment opportunities, but not more than five years in total;

8) the period of residence abroad of spouses of employees sent to diplomatic missions and consular offices of the Russian Federation, permanent missions of the Russian Federation to international organizations, trade missions of the Russian Federation in foreign countries, representative offices of federal executive authorities, state bodies under federal executive authorities or in as representatives of these bodies abroad, as well as in representative offices of state institutions of the Russian Federation (state bodies and state institutions of the USSR) abroad and international organizations, the list of which is approved by the Government of the Russian Federation, but not more than five years in total (Part 6 of Art. 14 Federal Law of July 24, 2009 N 212-FZ "On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund"

Good luck. My answer is your feedback.

In 2018, all debts on taxes and insurance premiums will be written off from individual entrepreneurs.

Starting from 2018, individual entrepreneurs will begin to write off “bad” debts for taxes for periods before January 1, 2015 and for insurance premiums for periods before January 1, 2017.

Law No. 436-FZ of December 28, 2017 introduced amendments to the Tax Code of the Russian Federation regarding the write-off from individual entrepreneurs and citizens of the amounts of mandatory payments recognized as uncollectible.

Thus, for individual entrepreneurs, the specified law provides for a tax amnesty for all taxes, except for:

Mineral extraction tax.
Excise duties.
VAT in relation to the movement of goods through the territory of the Russian Federation.

All debt incurred for periods before January 1, 2015, as well as all penalties accrued before the decision to write off the debt from the individual entrepreneur, will be “extinguished.”

The tax amnesty will also affect debts on fixed insurance premiums accrued before January 1, 2017, provided that the individual entrepreneur did not conduct business and did not submit reports, in connection with which he was charged insurance premiums in the maximum amount.

Let us recall that until 2017, for the lack of information about the income of an individual entrepreneur, the Pension Fund had the right to charge additional insurance premiums based on the estimated maximum income.

Debts in the Pension Fund: how for individual entrepreneurs to find out about debts in the Pension Fund

The calculation was made according to the formula: 8 x minimum wage x 26% x 12. This amount will be written off from the individual entrepreneur.

Debts on property taxes will be written off from ordinary citizens: on land, transport, property for periods before January 1, 2015, as well as penalties until the tax authority makes a decision to cancel the debt.

Also, the specified legal act, instead of a benefit in the form of a tax-free land tax minimum of 10 thousand rubles, introduced benefits in the amount of a tax-free cadastral value of 600 square meters. m (6 acres) of land area for preferential categories of taxpayers (which now includes pensioners).

Debt from individual entrepreneurs and individuals will be written off by the tax authority independently, without prior application from the taxpayer.

At the same time, this bill does not provide for the obligation to inform entrepreneurs or citizens about the written-off debt and its amount, in connection with which the individual entrepreneur or citizen will need to independently clarify this information with the Federal Tax Service at the place of registration.

Additionally, it should be noted that the tax amnesty will only affect individual entrepreneurs and citizens; organizations are not included in the list of amnestied persons.

The law came into force on the date of official publication (published on the Official Internet Portal of Legal Information - December 29, 2017).

Debt on insurance contributions to the Pension Fund

Employers must make monthly pension and health insurance contributions from their employees' salaries. These contributions form the future pension of Russians, and therefore not only the fund, but also the citizens themselves are interested in the absence of debt. Registration of organizations with the Pension Fund of the Russian Federation is carried out automatically when a new legal entity is formed and the necessary documents are submitted to the tax office.

The payment deadlines are established for employers by the fifteenth article of Law No. 212-FZ of July 24, 2009 - no later than the 15th of the previous month. Failure to meet deadlines entails an increase in debt, penalties and, in some cases, fines.

Companies report on payments to individuals and payments to the Pension Fund quarterly using calculations - until the fifteenth day inclusive of the second month following the quarter (for electronic RSV-1 - until the twentieth day inclusive).

RSV-1 contains lines to reflect the amount of debt to the fund at the beginning and end of the quarter. If these amounts do not coincide with the testimony of the Pension Fund itself, they will be corrected, and the policyholder will receive a letter about the need to clarify the reporting and a demand for repayment of the debt.

Debt on insurance contributions to the Social Insurance Fund

In addition to contributions to health and pension insurance, employers must also pay mandatory social contributions. These deductions are used to pay social benefits and sick leave for employees.

Payment is made monthly to the Social Insurance Fund within the time limits approved by Law No. 212-FZ - no later than the fifteenth day of the next month. The employer reports on the transfers made quarterly by submitting a calculation before the 20th day of the next month inclusive (for electronic 4-FSS - until the 25th day inclusive).

4-FSS also contains fields for reflecting debt on social contributions at the beginning and end of the quarter. These figures are checked against the fund base when submitting the calculation; any discrepancies identified are grounds for sending a letter to the employer with a request to clarify the report data. In addition, a demand for the amount of debt is sent.

Debt on individual entrepreneur contributions

Individual entrepreneurs are required to transfer insurance payments for each of their employees in the manner established for all employers. In addition, individual entrepreneurs have the obligation to pay contributions for themselves.

Mandatory payments for an entrepreneur are contributions to pension and health insurance. As for the Social Insurance Fund, the decision on the need to pay social contributions remains with the individual entrepreneur. If an entrepreneur wants to receive sick leave, maternity and other social benefits, then he can voluntarily insure himself with the Social Insurance Fund and pay an annual fixed payment.

The amount to be paid depends on the minimum wage. In 2016, the following fixed payment amounts were established:

RUB 3,796.85 – medical payment;
19356.48 + 1% of income over 300,000 rubles. – pension payment.

Entrepreneurs have the right to pay the fee once a year - until December 31 of the current year. 1 percent of income over 300,000 is paid until April 1 inclusive of the next year, since the final amount of income of the individual entrepreneur will be determined precisely at the end of the calendar year.

Individual entrepreneurs transfer the above payments even in the absence of activity. This is an important point, since often arrears in insurance premiums for individual entrepreneurs arise due to the fact that activities are not carried out, and individuals forget that they once registered an individual business and now have some responsibilities in connection with this.

If an individual is registered as an individual entrepreneur, then he will have to pay fees and submit RSV-1 even if there is no movement. If contributions are not paid, then a notification will definitely come from the pension fund with a request to repay the arrears of contributions, taking into account the accrued penalties.

If there is no activity, then the best solution is to close the individual entrepreneur, having first repaid the debt to the funds.

How to find out the debt on insurance premiums?

Depending on who wants to receive information about the presence of debt to extra-budgetary funds, there are several methods for obtaining information.

A person who wants to know the debt	Method of obtaining information
Employer's contributions for employees	Submitting a written request to the Pension Fund or Social Insurance Fund indicating where the response should be sent. The fund will provide a written response within up to five working days. You can get it at the fund itself, or at the post office.
	Submitting an electronic request to the Pension Fund or Social Insurance Fund - for those who submit electronic reports. An email response will be given within 1-2 days.
	Tracking current data in your personal account (on pension contributions).
	When submitting quarterly reports. If there is a discrepancy in debt data at the end or beginning of the quarter, the fund will notify you of this.
Individual entrepreneur with contributions for himself	Submitting a written request to the Pension Fund. The response is provided in writing within five days to the address specified in the request.
Individual entrepreneur with contributions for himself	Through your personal account (registered on the Pension Fund website).
Individuals on pension contributions	Submitting a request in person (you need to have your passport and SNILS with you).
	In your personal account on the Pension Fund website.
	In your personal account on the government services website.

An example of a request to the Social Insurance Fund about debt

Collection of debt on contributions. Algorithm

When unpaid contributions are detected, extra-budgetary funds carry out certain procedures aimed at stimulating payers to transfer the due amount.

The collection procedure is prescribed in Law No. 212-FZ and provides for:

Submitting a demand to the debtor for repayment of the debt.
Forced withdrawal of the required amount from a bank account.
Recovery through court.

The first step is to send a claim to the debtor with the amount of monetary debt for contributions, penalties and fines specified in it. In addition to the amounts, the requirement specifies specific dates for their transfer.

It is better for a conscientious policyholder or insured person to voluntarily repay the debt on the basis of the received demand, otherwise the next step may follow on the part of the Pension Fund and the Social Insurance Fund, aimed at collecting the debt.

The second step is the forced withdrawal of the required amount from the debtor’s bank account, such an order is called indisputable. This step can be completed if there is no payment within two months from the date reflected in the request. If the two-month period is missed, then it will no longer be possible to use forced debt collection; the issue will have to be resolved through the court.

There are special standard forms sent to the bank by extra-budgetary funds to withdraw the required amount from the client’s account. These forms were approved by Order No. 698n dated November 27, 2013; form 1-PFR is provided for the Pension Fund; form 1-FSS is provided for the Social Insurance Fund. If there is money in the debtor's account, the bank is obliged to withhold the required amount and transfer it to the fund.

The fund must notify the debtor himself of the decision to collect the debt on contributions from his account in writing by sending a registered letter, after which the necessary documents can be sent to the bank.

The third step is filing a claim in court.. This step is performed if the two-month deadline for forced collection of the debt from the bank account is missed, but no later than six months from the payment date specified in the request. If the fund misses this deadline, the court will refuse to file a later application unless there are good reasons.

This procedure for collecting debt on insurance premiums is legal in relation to employer companies, as well as individual entrepreneurs. If an individual is not an individual entrepreneur, then the debt can only be collected from him through the judicial authorities.

Repayment of debt on insurance premiums

If a debt is identified, it must be repaid within the period reflected in the fund’s requirement. It is better to do this voluntarily within the allotted time; you will still have to pay, only the amount of penalties and fines may increase significantly. The request indicates the already calculated amount to be paid, taking into account all penalties. The fine can range from 20 to 40% of the debt amount. Maximum sanctions are provided for deliberate underestimation of the amount payable.

If in the reporting the amount of contributions is calculated correctly, but the contribution itself is not listed, then you will not have to pay a fine, but penalties on the amount of the debt will be charged for each day of delay.

Penalties = amount of debt * number of days of delay * refinancing rate.

The transfer is made to the local branch of the fund where the policyholder or insured person is registered. Details for payment are indicated in the fund’s request; you can clarify them at the Pension Fund branch where the money is transferred.

Write-off of bad debts on insurance premiums

In accordance with Part 1 of Art. 23 of Law N 212-FZ, debt on insurance premiums may be recognized as uncollectible due to insurmountable economic, legal or social reasons and written off. Debt on insurance premiums may be considered uncollectible for the following reasons:

Bad debt on insurance premiums: grounds for recognition

On the collection of debt on insurance premiums from individual entrepreneurs.

1. Tell us about the deadlines for payment of insurance premiums by individual entrepreneurs?

For insurance premium payers who do not make payments and other remuneration in favor of individuals, and whose income does not exceed 300,000 rubles, the deadline for paying insurance premiums is no later than December 31 of the current calendar year.

If the amount of income of payers exceeds 300,000 rubles, insurance premiums calculated on the amount of income exceeding the specified amount are paid no later than April 1 of the year following the expired billing period.

If the payment deadline falls on a day recognized in accordance with the legislation of the Russian Federation as a weekend and (or) a non-working holiday, the end of the payment period is considered to be the next working day following it.

2. How will the entrepreneur be notified of the presence of debt on insurance premiums and penalties? Can you tell us more about how penalties are calculated?

Previously, the Pension Fund body sends the payer a demand for payment of arrears, penalties and fines, indicating the period within which it is proposed to pay the specified amounts.

The demand is sent to the payer within three months from the date of discovery of the arrears.

The claim is submitted to the payer - an individual (his legal or authorized representative) in person against signature or in another way confirming the fact and date of its receipt. If it is impossible to serve the demand using the indicated methods, it is sent by registered mail and is considered received after six working days from the date of sending the registered letter. Also, the requirement can be sent to the payer electronically via telecommunication channels, while the formats, procedure and conditions for sending the requirement to the payer are established by the Pension Fund of Russia bodies.

The request is accompanied by a calculation of penalties.

Penalties are recognized as the amount of money that the payer must pay in the event of payment of the due amounts of insurance premiums later than the deadline established by Federal Law.

Penalties are accrued for each calendar day of delay in fulfilling the obligation to pay insurance premiums. Penalties are paid in addition to the amounts of insurance premiums due and regardless of the application of penalties for violation of the legislation on insurance premiums.

Penalties are accrued until the day of actual payment of the arrears. Penalties are calculated as a percentage of the amount not paid on time using an interest rate equal to 1/300 of the refinancing rate of the Central Bank of the Russian Federation in force during this period.

Federal legislation No. 212-FZ establishes cases when penalties are not charged, namely:

- if the payer could not repay the arrears due to the fact that, by a court decision, transactions on his bank accounts were suspended or his property was seized. In this case, penalties are not accrued for the entire period of these circumstances;

- penalties are also not accrued on the amount of arrears that the payer incurred as a result of his compliance with written explanations on the procedure for calculating, paying insurance premiums or on other issues of application of the legislation of the Russian Federation on compulsory social insurance, which were given to him or an indefinite number of persons by the control body in within the limits of his competence.

3 .What if an entrepreneur who has a debt does not voluntarily pay the amounts specified in the demand? How will collection be made?

If the payer does not voluntarily pay the amounts specified in the demand, then the obligation to pay insurance premiums is compulsorily fulfilled by foreclosure on the payer’s funds in banks.

For this purpose, the Pension Fund of the Russian Federation makes a decision on the collection of insurance premiums, penalties and fines from funds. The decision to collect can be made in relation to one or several claims at the same time.

As a general rule, a decision on collection is made no later than two months after the expiration of the established deadline for payment of the demand and comes into force from the date of its adoption.

If the unpaid amount of insurance premiums, penalties and fines specified in the request does not exceed 1,500 rubles, the decision to collect is made after the expiration of the period established in one or more demands, but no later than one year and two months after the expiration of the deadline for the earliest requirements.

If within one year and two months the amount of debt does not exceed 1,500 rubles, the Pension Fund of the Russian Federation shall collect such debt in court. The application to the court is sent within six months from the date of expiration of the period equal to one year and two months.

It is worth noting that these provisions do not apply to the procedure for collecting debts from payers against whom bankruptcy proceedings have been initiated.

Based on the decision on collection, the control body issues a collection order to write off and transfer funds to the budget.

The instructions of the control body are sent to the bank in which the debtor’s accounts are opened, including in electronic form, within one month from the date of the decision on collection and are subject to unconditional execution by the bank in the order established by the civil legislation of the Russian Federation.

Collection of insurance premiums can be made from settlement (current) accounts in the currency of the Russian Federation, as well as in foreign currency. Collection of insurance premiums from accounts in foreign currency is made in an amount equivalent to the amount of payment in the currency of the Russian Federation at the exchange rate of the Central Bank of the Russian Federation established on the date of sale of foreign currency.

If there is a deposit account, the contribution control body has the right to give the bank an order to transfer, upon expiration of the deposit agreement, funds from the deposit account to the settlement (current) account of the debtor.

The collection order is executed by the bank no later than one business day following the day it receives the specified order, if the collection of insurance premiums is made from accounts in the currency of the Russian Federation, and no later than two business days, if the collection of insurance premiums is made from accounts in foreign currency.

4. If the policyholder has insufficient or no funds in his accounts or there is no information about the accounts, in what order will the collection be made?

If there is insufficiency or absence of funds in the payer’s accounts or if there is no information about the payer’s accounts, the Pension Fund of the Russian Federation has the right to collect the debt from other property of the debtor.

The decision to collect insurance premiums from the payer’s property is made by the head of the control body (deputy head) in the form of a corresponding resolution, which is sent to the bailiff for execution in the manner prescribed by the Federal Law on Enforcement Proceedings.

An order for the collection of insurance premiums is made in respect of one or more claims at the same time.

The resolution on recovery at the expense of the debtor's property is adopted within one year after the expiration of the deadline for execution of the demand.

If the unpaid amount of insurance premiums, penalties and fines specified in the request does not exceed 1,500 rubles, the collection decision is adopted after the expiration of the period established in one or more demands for payment of arrears, but no later than two years after the expiration of the deadline for fulfilling the earliest demand .

5. If an entrepreneur ceases to operate as an individual entrepreneur in 2015 and has a debt, how is it collected in this case?

In case of failure by the payer of insurance premiums - an individual who is not an individual entrepreneur (hereinafter in this article - an individual), within the established period of time the obligation to pay insurance premiums, penalties and fines, the body monitoring the payment of insurance premiums, which sent the demand for payment of arrears on insurance contributions, penalties and fines, has the right to apply to the court for the collection of insurance premiums.

An application for recovery is filed in a court of general jurisdiction.

An application for collection is submitted to the court if the total amount of insurance premiums, penalties and fines to be collected from an individual exceeds 500 rubles.

If, within three years from the date of expiration of the deadline for fulfilling the earliest requirement, the amount of the debt exceeded 500 rubles, the Pension Fund of the Russian Federation applies to the court with an application for collection within six months from the day when the specified amount exceeded 500 rubles.

If within three years from the date of expiration of the deadline for fulfilling the earliest requirement, the amount of the debt does not exceed 500 rubles, the Pension Fund of the Russian Federation applies to the court with an application for collection within six months from the date of expiration of six months from the date of expiration of the three-year period.

Please note that the amount of insurance premiums directly depends on the income of the insurance premium payer:

- if the payer’s income for the billing period does not exceed 300,000 rubles, then the amount of the insurance contribution in a fixed amount is determined as the product of the minimum wage established by federal law at the beginning of the financial year and the rate of insurance contributions to the Pension Fund, increased by 12 times and amounts to 17,328.48 rubles.

- the calculation of the amount of the annual contribution for compulsory health insurance has not changed, it is equal to the product of the minimum wage and the tariff of insurance contributions to the Compulsory Medical Insurance Fund, increased by 12 times, and amounts to 3,399.05 rubles.

If the payer’s income for the billing period exceeds 300,000 rubles, then the amount of the insurance contribution in a fixed amount is determined as the product of the minimum wage established by federal law at the beginning of the financial year and the rate of insurance contributions to the Pension Fund, increased by 12 times, plus 1.0 percent of the amount of income of the payer of insurance premiums exceeding 300,000 rubles for the billing period.

But the amount of deductions calculated in this way will not grow indefinitely. In this case, the amount of insurance contributions cannot exceed the amount determined as the product of eight times the minimum wage established by federal law at the beginning of the financial year and the rate of insurance contributions to the Pension Fund, increased by 12 times.

The maximum amount of insurance contributions for compulsory pension insurance for 2014 is 138,627.84 rubles.

Data on income from the activities of insurance premium payers for the billing period are submitted to the Pension Fund of Russia by tax authorities. The specified information is the basis for sending a demand for payment of arrears, as well as further debt collection.

Thus, if the payer ceases to operate as an individual entrepreneur and is deregistered, the payer must submit the relevant information about his income to the tax authorities.

If such information was not received by the Pension Fund of Russia on the grounds that the payer did not report to the Federal Tax Service in a timely manner, the Pension Fund of Russia will calculate and claim the amount of the insurance premium in the maximum amount, that is, based on eight times the minimum wage - 138,627.84 rubles.

In case of failure to repay the debt on demand, the Pension Fund authorities will be guided by Art. 21 of Federal Law No. 212-FZ and collect debt from an individual who is not an individual entrepreneur in court. An application for the collection of insurance premiums is submitted to a court of general jurisdiction within six months from the date of expiration of the deadline for fulfilling the requirement.