Unpaid amount of debt for insurance contributions
The unpaid amount of the debt for insurance contributions is the amount of debt determined in the decision on granting a deferral (installment plan) for payment of insurance contributions, penalties, and fines, reduced by the amount of actually paid insurance contributions, penalties, and fines. In the case where a deferral (installment plan) for payment of insurance contributions, penalties, and fines is granted based on the grounds specified in subitem 3 of item 4 of article 26-2 of this Federal law, the remaining unpaid amount of debt is determined as the difference between the amount of debt determined in the decision on granting a deferral (installment plan) for payment of insurance contributions, penalties, and fines, increased by the amount of interest calculated in accordance with the decision on deferral (installment plan) for payment of insurance contributions, penalties, and fines during the period of the deferral (installment plan), and the actually paid amounts and interest (ceased to be effective as of 2019-12-02)1.
The unpaid amount of the debt for insurance contributions is the amount of debt determined in the decision to grant a deferral (installment plan) for the payment of insurance contributions, penalties, and fines, reduced by the amount of actually paid insurance contributions, penalties, and fines. In the case where a deferral (installment plan) for the payment of insurance contributions, penalties, and fines is granted on the grounds specified in subitem 3 of item 4 of article 26.2 of this Federal law, the remaining unpaid amount of debt is determined as the difference between the amount of debt determined in the decision to grant a deferral (installment plan) for the payment of insurance contributions, penalties, and fines, increased by the amount of interest calculated in accordance with the decision on deferral (installment plan) for the payment of insurance contributions, penalties, and fines for the period of the deferral (installment plan), and the actually paid amounts and interest2.
Federal Law of July 24, 1998 No. 125-FZ "On Compulsory Social Insurance against Work Accidents and Occupational Diseases", as amended on March 7, 2018, Article 26-5, paragraph 5, which has lost its force since December 2, 2019 // RSZ RF. 1998. No. 31. Art. 3803. ↩
Federal Law of July 24, 1998 No. 125-FZ "On Compulsory Social Insurance against Work Accidents and Occupational Diseases", as amended on December 2, 2019, Article 26.5, paragraph 5 // RSZ RF. 1998. No. 31. Art. 3803. ↩