Rus Articles Journal

The Pension Fund of the Russian Federation will fine for mistakes of the taxpayer

At identification of mistakes in the Individual information about the insured persons Pension Fund of the Russian Federation of the taxpayer having the right to fine. And the fact of payment of insurance premiums does not influence the decision on imposing of a penalty. The size of a penalty makes 10% of insurance premiums in RPF for the reporting (settlement) period on the worker in providing data on whom the mistake was made.

Pay attention! Under the Law No. 27 - Federal Law RPF the Pension Fund can collect from the insurer a penalty only through court.

Also important who revealed a mistake: jurisprudence shows that courts refuse to Fund recovery of penalty if the insurer independently revealed mistakes and took actions for their correction. In case the reporting is accepted by fund, but the insurer found a mistake, then it can correct it with the next current reporting.

When obtaining the notice of rejection of the reporting by mail or the negative protocol in which mistakes are listed it is necessary without waiting for the end of the current reporting period in specified 2 - x week term to provide corrections. Otherwise the reporting will be considered unaccepted and the contributions specified in it cannot be included in personal accounts of employees. If the insurer to meet the specified deadline, then the bases for penalties are absent.

BUT if the insurer, for any reasons does not manage to submit adjustment data in time, then the RPF can impute one of the following violations:
Untimely representation of adjustments.
Non-presentation of data in time.
Submission of false information.

However if the insurer throughout several reporting periods does not receive the notice of mistakes, it is not an occasion to tranquility yet. The employee can find a mistake in calculations, and his complaint in RPF can entail imposing of a penalty through court.

If mistakes in IS underestimate base for charge of contributions that attracts a shortage on contributions, then prepare for a double penalty on the basis of the Law No. 212 - Federal Law according to which rates of penalties already from 20% to 40% of not paid sum of contributions.