If the non-payment was made by
Posted: Wed Jan 22, 2025 10:26 am
This applies to income that the employer does not report, for example, from renting out an apartment. What is the liability for non-payment and errors in reporting? If the employer fails to transfer personal income tax to the Federal Tax Service on time, the following penalties are imposed on him: A fine of 20 to 40% of the debt.
mistake, a fine of 20% will be imposed, and if it was done deliberately, a fine of 40%. On-site inspections are conducted to clarify the circumstances. For example, a salary below the regional average may raise suspicions denmark telegram data of payment evasion. Penalties, which amount to 1/300 of the Central Bank of the Russian Federation refinancing rate for each day of delay up to 30 days, and from the 31st day - 1/150 of the rate.
For example, an organization underpaid 350,000 ₽ in January 2024, when the key rate was 16%. The delay was 22 days. Accordingly, you need to pay: 350,000 × 16% × 1/300 × 22 = 4,106.67. Fines are also imposed in the following cases: For late submission of the report. You will have to pay 1,000 ₽ for each month of delay.
mistake, a fine of 20% will be imposed, and if it was done deliberately, a fine of 40%. On-site inspections are conducted to clarify the circumstances. For example, a salary below the regional average may raise suspicions denmark telegram data of payment evasion. Penalties, which amount to 1/300 of the Central Bank of the Russian Federation refinancing rate for each day of delay up to 30 days, and from the 31st day - 1/150 of the rate.
For example, an organization underpaid 350,000 ₽ in January 2024, when the key rate was 16%. The delay was 22 days. Accordingly, you need to pay: 350,000 × 16% × 1/300 × 22 = 4,106.67. Fines are also imposed in the following cases: For late submission of the report. You will have to pay 1,000 ₽ for each month of delay.