The obligation to pay contributions to pension insurance (hereinafter referred to as PIP) currently affects all individual entrepreneurs, both those with and without employees, as well as organizations that use hired labor. Finding out the debt in the pension fund is not difficult.
For late payment of fixed insurance premiums for individual entrepreneurs, penalties are charged in the amount of 1/300 of the refinancing rate for the first 30 days of delay and 1/150 for each subsequent day starting from 31 days.
Delay in payment of insurance premiums for employees, non-payment or incomplete payment due to underestimation of the base for contributions, or errors in calculations will lead to a fine of 20% of the amount of the non-transferred payment, and in case of deliberate non-payment - up to 40% of the amount of the arrears.
Penalties are also provided for violation of the deadline for submitting reports on contributions for employees and errors in submitted calculations.
As a rule, the existence of arrears in insurance premiums becomes known directly from the regulatory authorities, but very often this information does not reach the entrepreneur or organization or arrives late.
Let us briefly consider the main ways to obtain information about debt on insurance premiums.
How to find out the debt to the Pension Fund of the insured person
An individual entrepreneur can find out about the existence of a debt to the state for fixed insurance premiums for compulsory health insurance in several ways:
- By requesting reconciliation of calculations with the budget from the Federal Tax Service;
- By personal contact to the territorial branch of the Pension Fund of Russia;
- By sending a written request to the Pension Fund;
- By accessing the information portal “State Services”;
- In your Personal Account on the Pension Fund website;
- In your Personal Account on the Federal Tax Service website;
- On the website of the Federal Bailiff Service (FSSP).
How do debts on insurance premiums arise?
All individual entrepreneurs are required to pay insurance premiums for compulsory pension insurance (OPI) and others.
It administers insurance premiums from the Federal Tax Service of Russia, and not off-budget funds, as before. But the information on the funds’ websites is available to policyholders, albeit without official verification. Therefore, the answer to the question of how to find out the debt of an individual entrepreneur from the Pension Fund of Russia is simple - in the personal account of the policyholder. But this is just a reference amount. All necessary information in detail is provided by the tax authorities at the place of registration of the entrepreneur. If an individual entrepreneur has hired employees, he deducts insurance premiums from their wages, like other employers, and if there are no employees, he pays for himself in a fixed amount (Article 432 of the Tax Code of the Russian Federation). The procedure and terms of payment with and without employees are different:
- Individual entrepreneurs pay insurance premiums for themselves with incomes of up to 300,000 rubles per year before December 31 of the reporting year, but make advance payments on them during the year;
- insurance premiums in the amount of 1% for excess annual income of 300,000 rubles - one-time until July 1 of the year following the reporting year;
- Insurance premiums for employees are paid monthly, until the 15th.
If the established deadlines are violated, arrears arise. It does not always consist of the amount of the insurance premiums themselves, paid in full, but later. This may be a penalty that tax authorities immediately charge if payment deadlines are missed. Fines for late payment are also included in the amount of arrears. Individual entrepreneurs do not always know about its existence, and the Federal Tax Service does not apply compulsory collection measures as long as the total amount of debt is less than 3,000 rubles. And it does not specifically inform the payer-entrepreneur about this. Many people do not know how to find out debts on insurance premiums, whether the Federal Tax Service provides such information online or whether a special procedure with personal participation is required. There are several ways to get this information quickly and without unnecessary problems.
ConsultantPlus experts examined the procedure for an organization to follow when identifying arrears in insurance premiums for injuries. Use these instructions for free.
Reconciliation of settlements with the tax office
Since the Federal Tax Service is currently directly involved in the administration of insurance premiums, you can clarify the amount of debt for insurance premiums by requesting a reconciliation of settlements with the budget from the tax authority at the place of registration.
To do this, you need to submit an application to the Federal Tax Service for a joint reconciliation of calculations, wait for the reconciliation report and compare it with your data. If there are discrepancies in the data of the individual entrepreneur and the tax office, it is necessary to draw up a statement of disagreement and submit it to the Federal Tax Service along with documents confirming the legality of calculating the contributions of the individual entrepreneur.
In what cases do debts arise?
The introduction of modern work systems and optimization of the organizational structure of government bodies gives rise to many problems. Payers of insurance premiums often encounter technical glitches, as well as incorrect crediting of funds. Even a conscientious businessman can develop debt. The most common reasons for the formation of arrears are:
- untimely transfer of money;
- incorrect reporting;
- errors in payment orders and receipts;
- failures in the system of interdepartmental information exchange;
- failure to fulfill instructions to transfer money by the servicing bank.
If the debt arose due to the fault of the merchant, you will have to additionally transfer fines and penalties to the Pension Fund. In case of discrepancies on the part of a credit institution, tax office or fund, no sanctions will follow. It is enough for an entrepreneur to carry out a reconciliation and submit all payment documents.
PFR website
Information about existing arrears of insurance premiums, fines and penalties can also be obtained online on the official website of the Pension Fund.
To enter your Personal Account on the Pension Fund website, you must first register in the Unified Identification and Authentication System (USIA). This process is quite long, taking several days.
First, you must enter all the necessary information into the registration form, then confirm it in one of the following ways:
- Having received a confirmation code by mail;
- By contacting one of the service centers;
- Using an electronic digital signature.
Once the account is confirmed, you will be able to use the services of the Personal Account of the insurance premium payer, which will reflect all the necessary information.
How to check the debt of an individual entrepreneur in the Pension Fund
If an individual entrepreneur has arrears in insurance premiums, this threatens to accrue penalties for late contributions and fines for failure to comply with legally established tax regime norms. Penalties are an amount accrued daily that the payer must pay in case of failure to comply with the deadlines for fulfilling his obligations on insurance premiums. It is accrued until the day the arrears are paid and is calculated from its amount. To avoid increasing the amount of arrears if they arise, you need to control your payments, their accuracy of calculation and the timing of contributions.
How to check the debt in the Pension Fund of the Individual Entrepreneur and avoid the accrual of penalties if it arises?
Of all the above methods, the most optimal for individual entrepreneurs is the “payer’s personal account” on the Pension Fund website. After registering with it, the payer has access to all services that provide the latest and most reliable information about insurance premiums and arrears. If the incorrect amount of contributions was paid, which resulted in arrears of funds in favor of the Pension Fund, the payer should pay the missing amount and penalties that were accrued during the delay as quickly as possible. Otherwise, the amount of debt will increase daily, and long-term failure to repay the debt will lead to fines and legal proceedings.
And further.
The Pension Fund receives information about the income of individual entrepreneurs from the tax office. If you do not report on time, and the Fund does not have information about what your income is and how the fixed payment was calculated, you may be charged maximum contributions. And this is a very significant amount. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
State Services Portal
Before you can view your debt using the government services portal, you will need to create and verify an account.
To do this, you must enter information into the registration form and confirm it in one of the following ways:
- Having received a confirmation code by mail;
- By contacting one of the service centers;
- Using an electronic digital signature.
After activating your personal account, you will be able to clarify the debt for both insurance premiums and other payments. To obtain information about the presence of arrears in contributions, you must use the information available in the “Pension Fund of the Russian Federation” section.
Check online by TIN
How to find out tax debts for individual entrepreneurs - ways to check your debts
Many individual entrepreneurs may not have enough free time to visit the tax office to identify shortfalls related to insurance premiums. For the convenience of employers, several ways to obtain information via the Internet have been developed.
Checking debt through the official website
Important! To obtain the information of interest on payments and contributions, you will need a TIN. It represents the taxpayer's personal identification number. Additionally, you will need other information about registering an individual entrepreneur.
On the Pension Fund website
You can find out the debt to the pension fund for individual entrepreneurs using the official website of the Pension Fund. To do this you need to perform several steps:
- Go to the page of the “Registration in the Unified Identification System” section and register in it.
- You need to create a personal account through which further actions will be performed. During registration, a new user will be presented with a form that must be filled in with accurate information.
- After completing registration, you need to choose a method for obtaining a unique method. This can be done by email, personal visit or phone call.
- After 10 days, specialists will check the specified data for accuracy and send a unique code. It must be entered in a special field, after which registration will be completed.
Your personal account makes it possible to find out about debts that arise for pension payments.
Public services
You can find out the debt from an individual entrepreneur to the pension fund using the Taxpayer Identification Number (TIN) using the public services service. Registration process:
- Go to the official website of government services. On your first visit, a new window will appear in front of the new user in which you need to indicate your phone number, email address, first name, last name. A confirmation code will be sent to your phone number, and a special activation link will be sent to your email.
- After completing the initial registration stage, the system will redirect the user to another page. In the form that appears, you must provide detailed information about yourself and rewrite your passport details. If the data is entered correctly, you need to click on the “save” button at the bottom of the page.
- To check the specified information, the site administration will need a few minutes. After a short wait, an activation link or unique code will be sent to your phone number or email.
- To confirm registration, you must indicate the method - personal visit, Russian post, electronic signature. After choosing a method, you need to wait for the activation code. It is a combination of 20 digits. They must be entered into the empty field at the bottom of the completed form.
After registration, you can independently set up your personal account to receive information about contributions and payments.
Official website of the Federal Tax Service
Any taxpayer can find out about their debts through the official website of the tax service. To do this, you need to perform several steps:
- Go to the tax website, go to the “electronic services” section. After this, go to the payer’s account.
- A list of services will appear in front of the user, in which you need to select “find out your debt.”
- In the form that appears, you need to enter reliable information about yourself, individual entrepreneur registration, and indicate your TIN.
- After filling out the form, an activation code will be sent to the specified phone number, which must be entered into the empty field on the completed page.
All you have to do is click the “find” button, and then wait for a response from the tax inspector. If there is arrears in contributions, the user will be able to draw up a payment order.
Important! If the taxpayer does not know his TIN, he can obtain information on the tax service website, through the “find out TIN” function.
FSSP website
Another way to clarify the fact of the presence of debt on insurance premiums is the website of the bailiff service.
Please note that it will only be possible to obtain information on debt on this website if enforcement proceedings have been opened against the debtor. If the debt is not sent for collection, there will be no data in the specified resource.
To obtain information on the FSSP website, you only need to indicate the full name of the debtor and the territorial body of the Pension Fund.
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Offline check
How to find out what taxation system an individual entrepreneur is on - is it possible to check?
If an individual entrepreneur does not have the opportunity to access the Internet, or a person does not want to use the World Wide Web, you can obtain information in several ways. These include:
- Contact the Pension Fund directly. To do this, you need to prepare an INN, SNILS, insurance documents, and a passport.
- Make a phone call to PF. The operator needs to provide information related to registration. After this, you can obtain information about the existence of debts.
Personal visit to the Pension Fund
An offline check allows you to obtain additional information from consultants, which is problematic to do through official websites.
Request to the pension fund
To do this, you need to send a written application to the Pension Fund. The application can be drawn up in any form, and then sent to the relevant authority at the place of registration.
