How to calculate the penalty for not sending the list and the penalty for delay in sending the social security insurance list;
There are two types of fines in social security:
1- Penalty for not sending the list
2- Penalty for late payment of insurance premium
A) Penalty for not sending the list:
If the employer refuses to send the list and pay the insurance premium of his employees within the deadline stipulated in the law, they will be fined for the delay in sending the list and payment of the insurance premium according to the law on receiving cash penalties from the employers.
In case of non-payment of insurance premiums, 2% of the total sum of insurance premiums and unemployment insurance will be calculated and demanded for each month.
In addition, the aforementioned fine can be calculated after the debt is confirmed. Regarding the debts raised in the claims recognition and appeal boards, the date of the start of the calculations is from the time of the notification of the final decision.
b) Penalty for delay in sending the list
The list delay penalty is also calculated and demanded at the rate of 10% at one time on the total sum of insurance premiums and unemployment insurance. This situation occurs when:
1. An employer who does not send the list of months or months and is in debt according to the inspection of the workshop will be fined 10% of the total debt (insurance premium + unemployment insurance) for one time.
2. If, for any reason, the list of working personnel is submitted late by the employer to the executive branches of the fund, a penalty of 10% will be calculated and demanded for one time.
3. In the contracting workshops, for the months when the list has not been sent, the sum of the insurance premium and unemployment insurance is calculated and a 10% penalty is applied to the total.
attention
If the employer pays the outstanding debts before issuing the executive order, he will be entitled to 40% remission of the fines.
Mehdi Koh Soltani (financial services, accounting, financial and tax consultant):
Group of accountants, auditors, Tabriz
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