How does the Tax Inspectorate calculate interest on insurance premiums. CBC for the payment of insurance premiums for employees Penalties for non-payment of contributions to the pension fund

The term "insurance premiums" means deductions from income, which are paid by individuals and legal entities to the federal budget. They are retained by the employer every month, after which they are transferred to the current account of the relevant state bodies.

Payment must be made no later than the 15th day of the following month for the past. If the deadline is missed, a penalty is charged for each day of delay on the main amount of the insurance premium. If the due date falls on a weekend or holiday, the due date is extended to the next business day.

The norm on the payment of fines and the deadlines are established:

• Art. . . tax code RF;
• Art. . . federal law No. 125-FZ of July 24, 1998;

It is paid on the basis of a claim made by territorial branch FTS inspections.

In fact, the penalty is a sanction applied by the state regulatory body in case of timely failure to pay insurance premiums and fees for employee injuries. These include:

• Inspectorate of the Federal Tax Service;
• Federal social service.

Calculation procedure

To calculate the amount of interest on insurance premiums, the following formula is used:

P \u003d C * D * SR * 1/300, where

• P - the size of the penalty;
• C - the amount of deductions payable to the FSS;
• D - the number of days of delay;
• SR is the refinancing rate of the National Bank of the Russian Federation.

The following calculation example clearly shows the calculation procedure.

Initial data:

The equestrian club "Zarya" violated the deadline for paying the CE for August 2019, which led to the formation of a delay. The calculation was made in full after 2 weeks, that is, on August 30.

The club owed an amount in the amount of:

• compulsory pension insurance - 86,356 rubles;
• compulsory medical - 19,560 rubles;
• case of temporary disability - 4780 rubles.

Solution Sequence:

Determination of the total debt amount:

86 356 + 19 560 + 4780 = 110 696 rubles

Days of delay: 15 calendar days.

Setting the size of the refinancing rate of the Central Bank of the Russian Federation for today:

(7,5 / 100 * 1/300) = 0,075 * 0,0033 = 0,00025

Establishing the amount of the fine for each article:

OPS \u003d 86,356 * 15 * 0.00025 \u003d 323.835 rubles

CHI \u003d 19,560 * 0.00025 \u003d 4.89 rubles

VN \u003d 4780 * 0.00025 \u003d 1.195 rubles

Calculation of the final penalty:

P \u003d 323.835 + 4.89 + 1.195 \u003d 329.92 rubles.

Online calculator

The amount of the penalty can be calculated in the mode online if there is a arrears in insurance premiums. There is a calculation calculator on the official websites of state bodies. It contains 3 fields to be filled in. The parameters required for calculations are entered in the first two, and the current refinancing rate is entered in the third.

The sequence of user actions:

• an indication of the amount owed;
• entering data on the delay;
• selection of the refinancing rate of the Central Bank of the Russian Federation.

BCC for accrual for 2020

The abbreviation "KBK" stands for budget classification code, corresponding to a certain group of items on income and expenses. Their systematization provides an opportunity to correctly form the budget and distribute it, eliminating errors in reporting. They consist of 20 digits, the first 3 of which indicate the code of the chief administrator of budget revenues - IFTS.

The Ministry of Finance of the Russian Federation introduced adjustments to mandatory payment rules. In accordance with them, the procedure for applying the CBC has changed. They are obligatory requisites of documents according to which payments are transferred to the budgets of the corresponding levels - state, regional and municipal.

Since 2019, in accordance with the instructions of the Order of the Ministry of Finance of Russia No. 132n, there have been amendments to the rules for paying penalties accrued in case of delay in insurance premiums at additional rates.

New BCFs for the list:

• 182 1 02 02131 06 2110 160;
• 181 1 02 021132 06 2110 160.

The transfer of funds to the federal budget is carried out at the bank on a payment order. Its form was established by the Russian Committee of Statistics under the number 0401060. It has a special field - 104, where the KBK details are recorded.

Accounting entries with an example

The amount of interest on insurance premiums must be reflected in the accounting records. The norm is established in clause 7 PBU 1/2008. It notes that a legal entity has the right to personally choose the method of recording expenses, if it is not established by the legislation.

The basic rules for posting a penalty in the reference-calculation:

• in case of independent accrual, the date of calculation is indicated;
• when accruing the PFR, the date of entry into force of its decision, adopted on the basis of the results of the verification of the transfer of funds, is affixed.

Additional amounts accrued during the verification refer to the past reporting period. Penalty is included in the category of other expenses of a legal entity.

Payment

An example of making a posting for payment:

• insurance premiums were accrued in the amount of 110,696 rubles - debit 20 credit 69;
• a fine was charged in connection with the occurrence of a delay in the payment of the principal amount in the amount of 329.92 rubles - debit 91 credit 69;
• the transfer of debt on insurance premiums was carried out - debit 69 credit 51;
• the penalty for late payment has been repaid - debit 69 credit 51.

Accounting

For the correct accounting of arrears and their repayment, account 69 “Settlement for social insurance and provision." An entry on the formation of a penalty is made on account 99 “Profit and Loss” and account 69. The numerical value of the amount is entered in the debit of account 99. On account 69, it is reflected in the credit column.

Fines and penalties are charged in cases where the payer:

• fails to submit tax returns on time;
• obligatory payments and fees pays in terms not established by law;
• lowers tax liability.

A debit reflects the losses of a legal entity, and a credit reflects the profit received by it. Comparison of columns for a certain reporting period reflects the final result of its finances.

Other

Accounting for penalties and interest on taxes is made on account 91 in debit. They are charged for the admission of delay in payment of tax on the basis of an accounting statement. In this case, credit account 68 is used. Their repayment is reflected in debit 68 credit 51 on the basis of a payment order.

When additionally accruing the amount of insurance premiums, account 99 is used for debit, account 68 for credit.

KOSGU and KVR

The abbreviations "KOSGU" and "KVR" mean special ciphers expressed in the form of numbers. They are applied in accounting department of institutions funded by the budget of the Federation. The first of them means the classification of sector operations government controlled, and the second - codes of types of expenses.

The amount of accrued insurance premiums for compulsory social insurance against accidents at work and occupational diseases takes place in accordance with the instructions of the Order of the Ministry of Finance of the Russian Federation No. 65n and Letters No. 02-07-07 / 8786.

Consequences of calculation errors

The norms of legal acts do not impose the obligation to calculate and calculate penalties on the payer of insurance premiums. In accordance with the instructions of Chapter 34 of the Tax Code of the Russian Federation, control over the execution of their payment, including penalties, is carried out by the Federal Tax Service.

She is in charge of administrative powers for the OPS, OMS and SS. It has the right to seize the bank account of a legal entity in case of late payment of a penalty.

Penalty on payments related to injuries at work is accrued by the FSS based on the results of an accident audit.

As practice shows, the payer is subject to penalties:

• sending a collection order to the bank;
• filing a claim with the judicial authority demanding repayment of the debt at the expense of property assets;
• confiscation of assets of an individual.

The index of the refinancing rate of the Central Bank of the Russian Federation increases for legal entities up to 1/150 if they allow a delay of more than 30 calendar days. It is used in calculating the numerical value of fines transferred to the federal treasury. This norm not applicable to individuals.

Additional information is below.

In 2017, the tax authorities were given the administration of not only personal income taxes, but also pension, medical contributions, as well as deductions for temporary disability and in connection with motherhood. Accidents at work and occupational diseases, better known as "injuries", remained under the control of the FSS, and no major changes are expected in this matter in the near future. In the article, we will clarify what to do if penalties are accrued on insurance premiums, the entries that should be indicated.

Where to pay

Penalties and penalties for policyholders in 2019

Previously, the penalty for non-payment of insurance premiums to the FIU was regulated by Art. 47 FZ-212. Now this law is invalid, and the accrual and payment of these deductions, including all penalties, are regulated by the Tax Code of the Russian Federation, in particular Article 34.

The policyholder bears administrative responsibility and pays a fine, the delay in insurance premiums 2019 is subject to a financial penalty in the following cases.

On July 10, 2017, Law 250-FZ amended the Criminal Code of the Russian Federation, and now tax violators for non-payment of deductions in especially large amounts (from 5 million rubles), which arose after August 10, 2017, are subject to criminal liability on the basis of Part 1 of Art. 10 of the Criminal Code of the Russian Federation.

If the organization deliberately does not pay, then the investigative committee starts a criminal case under Art. 199 of the Criminal Code of the Russian Federation for failure to provide reporting or indication of false information in it.

The amount of the maximum fine for the composition of the above crime is 500,000 rubles, the maximum prescribed criminal term is 6 years. When paying the total amount of NE together with penalties, after the calculation of interest on insurance premiums to the Pension Fund and other authorities, criminal liability will be removed from the offender, but only on condition that this was the first violation of this nature.

In May 2017 (letter No. 03-02-07/1/31912 dated May 24, 2017), the Ministry of Finance of the Russian Federation published additional explanations on how to calculate interest on insurance premiums. Inspectors do not have the right to fine the organization for violating the deadlines, provided that the established forms of payment are submitted on time. Inspectors can only charge interest on insurance premiums.

Calculation of interest on insurance premiums

Tax officials calculate penalties for late payment as 9.75/300 (refinancing rate) for each day of delay (clause 4, article 75 of the Tax Code of the Russian Federation). It should be noted that before 03/27/2017 the refinancing rate was 10%, and the amount for the formation of the posting for the calculation of interest on insurance premiums was calculated as 1/300 of the key rate.

If the organization has delayed the monthly payment by 1 calendar day, then no sanctions should follow. Based on the letter of the Ministry of Finance of the Russian Federation dated 05.07.2016 No. 03-02-07 / 39318, tax inspectors charge penalties from the day following the payment deadline, taking into account that the payment day is not a settlement day.

The formula for calculating SV is as follows:

P \u003d C x D x SR x 1/300, where

• P - fine;
• C - the amount of deductions payable;
• D - calendar days of delay;
• SR is the key refinancing rate.

Calculation example

Children and Youth Sports School SDYUSSHOR "Allur" violated the deadline for payment of SV for March 2019 (04/15/18 - Sunday, the payment deadline for March is postponed to 04/16/18) and transferred the amount of 103,420 rubles to the established funds on 05/11/2018 .

Breakdown by outstanding amount, in rubles:

• 73,226 - for compulsory pension insurance;
• 22,650 - for compulsory health insurance;
• 7 544 - in case of temporary disability and in connection with motherhood.

The delay from 04/16/18 to 05/11/18 amounted to 25 calendar days - we exclude the day of payment.

We take into account that since July 27, 2017, the refinancing rate has decreased, respectively, instead of 10% in the formula, we use 9.75%.

OPS: 73,226 x 25 x 9.75% / 300 = 594.96 rubles.

CHI: 22,650 x 25 x 9.75% / 300 = 184.03 rubles.

VNiM: 7,544 x 25 x 9.75% / 300 = 61.30 rubles.

Payment of fines and penalties for 2017 and 2019

Taking into account all the changes, many insurers have a natural question: where to pay interest on insurance premiums?

Deductions generated in 2017, but not included in the expenses of the previous financial year, are paid to the PFR and the FSS, respectively.

Payment is made as follows: the penalties issued for the OPS, compulsory medical insurance and for cases related to temporary disability and motherhood are credited to the territorial IFTS. The resulting penalties for deductions "for injuries" are also transferred to local social insurance funds.

An example of a payment order for the payment of penalties for OPS in the Federal Tax Service

According to the new requirements, if the sanctions are paid voluntarily, field 106 indicates the value of ZD, if at the request of the tax, then TR. Similarly with field 107 " Taxable period". In case of self-repayment, the month of delay is indicated, if the payment is made on the basis of a tax warning, then the date indicated in the requirement is set.

Interest on insurance premiums: postings for reflection in accounting

In the event of a delay in the payment of ST and the accrual of appropriate penalties for this amount, the institution is obliged to reflect these movements in accounting.

In the absence of regulatory documents regulating the type of record of overdue deductions in accounting, the paying organization has the right to determine the type of accounting entry itself.

The posting of interest on insurance premiums in 2016 will be the same as in the current financial year.

For state employees, the accounting line, according to Instructions 157n, 174n, is as follows:

• interest or fines accrued on the SV - Dt 0.401.20.290 Kt 0.303.05.730;
• penalties or fines were paid for the SV - Dt 0.303.05.830 Kt 0.201.11.610.

28.08.2019

Insurance premiums are deductions from the income of employees that are paid by the employer on a monthly basis. The deadline for transferring funds is no later than the 15th day of the next month.

If on the set day the money is not credited to the budget, then from the next day the employer begins to be indebted. Each day of delay is a reason for the calculation of interest.

How to calculate online - instructions

Above is a calculator that calculates online the amount of the penalty that must be paid if insurance premiums are not paid on time - in the presence of arrears.

The calculator takes into account the changes in calculation that were introduced from October 1, 2017, when the rate increases from 1/300 to 1/150 from the 31st day of delay.

There are 3 fields in the calculator, in the first two you need to enter the necessary parameters for the calculation, in the last one - select the required refinancing rate, on which the final amount of interest payable on arrears on insurance payments depends.

There are three simple steps to complete the online calculation of interest:

• Step 1. Indicate the amount of contributions not paid on time.

That is, the amount of arrears, which was formed in connection with non-payment, is entered in this field.

• Step 2. Specify the number of days of delay.

The main thing in filling out this field online calculator a - correctly calculate the number of days of arrears. Depending on the place of payment of insurance premiums, the calculation mechanism differs:

• for payments transferred to the Federal Tax Service (to OPS, CHI, VNiM) - from the day following the due date to the day preceding the repayment of the debt;
• for payments to the FSS (PFiNS - injuries) - from the day following the payment deadline, until the day the debt for arrears is paid off.

Since the deadline for the transfer of contributions is the 15th, the beginning of the delay period falls on the 16th.

Step 3. Select the current refinancing rate.

You can choose from the calculator with rates with an indication of their expiration date. This parameter changes regularly, so it is important to compare the period of delay in the payment of insurance premiums with the refinancing rate in force during this period.

If the period of arrears covers several rates, then it is necessary to carry out a separate calculation for each percentage, add up the calculation results.

In this case, it is necessary to indicate for each rate the corresponding number of days of delay in the transfer of insurance amounts.

The example below explains how to correctly calculate the penalty when the percentage changes.

Example for 2018

Initial data:

The company did not transfer insurance premiums for employees for February in the amount of 30,000 rubles. in the Federal Tax Service and 200 rubles. in the FSS.

Fees for February 2018 must be paid by March 15, 2018 inclusive. If the day of repayment of the debt for arrears is May 11, 2018, then the delay period:

• for insurance contributions to the Federal Tax Service: from March 16 to May 10, 2018;
• for payment to the FSS: from March 16 to May 11, 2018.

During this period, the refinancing rate changed:

• until March 25 inclusive 7.5 percent - days of delay - 10 (from March 16 to March 25);
• from March 26 - 7.25 percent - days of delay for contributions to the Federal Tax Service - 46 (from March 26 to May 10), to the FSS - 47 (from March 26 to May 11).

Since the arrears on insurance payments are more than a month, then from 31 days the interest rate will increase by 2 times to 1/150, this moment is taken into account in the online calculator.

Calculation for payments to the Federal Tax Service:

• 7.5 percent - in the first field 30,000, in the second - 10, in the third - 7.5%;
• 7.25 percent - 30,000, 46 and 7.25 respectively.

In total, for non-payment to the Federal Tax Service, you need to pay penalties in the amount of 75 + 449.50 = 524.50 rubles.

Calculation for payments to the FSS:

• 7.5 percent - in the first field 200, in the second - 10, in the third - 7.5%;
• 7.25 percent - 200; 47 and 7.25 respectively.

The result of the online calculation in the calculator is presented in the table:

In total, for non-payment to the FSS, you need to pay penalties in the amount of 0.50 + 3.09 = 3.59 rubles.

Penalties on taxes and contributions are penalties for late or incomplete (partial) payment of taxes or contributions. We can say that this is a type of penalty for non-fulfillment of obligations to pay taxes, they are also charged for non-payment of utility bills or alimony, supplies under the contract. But in this article we are interested in tax penalties, their appointment, calculation and payment are regulated in Art. 75 of the Tax Code of the Russian Federation.

Tax payments have strict deadlines. In case of violation of the deadlines, the tax service accrues interest, which will increase until the tax is paid in full. To stop the increase in penalties, pay taxes or contributions sooner. The penalty is a percentage of the outstanding amount, and is charged for each day of delay in payment. To calculate them, you need to know the key rate of the Central Bank at the time of the violation.

Who Calculates Penalties

If the taxpayer or the employer has not transferred the tax or contributions on time, interest is charged to him. To pay interest, you will have to wait for a demand from the IFTS, which itself must establish the fact of non-payment and charge interest.

If the taxpayer saw a tax arrears and plans to close it, you need to act in this order:

• calculate the amount of penalties yourself;
• pay the amount of arrears and penalties;
• submit an amended declaration.

In this case, the taxpayer will avoid a fine (see paragraphs 1 and 4 of article 81 of the Tax Code of the Russian Federation). If you first send a clarification and only then pay the arrears and penalties, the tax authority will impose a fine.

What days are penalties charged?

The first day of accrual of interest is the day following the expiration of the deadline for payment of tax or contributions. About last day for the calculation of penalties, officials have discrepancies.

The Federal Tax Service clarified that penalties cease to accrue on the day after payment, which means that the day of payment is included in the calculation of penalties. However, there is a letter from the Ministry of Finance stating that it is not necessary to charge penalties for the day the arrears are paid. This letter was not sent to the tax authorities for mandatory application, so you can be guided by these explanations at your own peril and risk.

If the amount of penalties per day is small, it is safer to include the day of payment in the calculation of penalties. If the amount is large, be prepared for the fact that your actions will have to be defended in court. In addition, the taxpayer can, by a written request, clarify the calculation procedure with the Ministry of Finance in order to rely on the official response in calculations.

How to calculate penalties

The amount of penalties depends on the refinancing rate (or the key rate of the Central Bank). The amount is calculated differently for individual entrepreneurs and organizations, and also depends on the number of days of delay. All individual entrepreneurs with any number of days of delay and organizations with a delay of up to 30 days inclusive calculate penalties from 1/300 of the refinancing rate:

Amount of arrears * (Key rate of the Central Bank of the Russian Federation for the period of violation / 300) * Number of days of delay

If the delay of the organization was 31 days or more, calculate the penalties as follows:

1. First, we calculate the penalties for the first 30 days of delay:

   Amount of arrears * (Key rate of the Central Bank of the Russian Federation for the period of violation / 300) * 30

2. Then we calculate the penalties for the following days of delay:

   Amount of arrears * (Key rate of the Central Bank of the Russian Federation for the period of violation / 150) * Number of days of delay from 31 days

3. Let's sum both values.

BCC for the transfer of penalties in 2017 and 2018

• Pension insurance — 182 1 02 02010 06 2110 160
• Health insurance — 182 1 02 02101 08 2013 160
• Disability and maternity insurance — 182 1 02 02090 07 2110 160
• Injury insurance — 393 1 02 02050 07 2100 160
• Income tax in the fed. budget — 182 1 01 01011 01 1000 110
• Income tax in reg. budget — 182 1 01 01012 02 1000 110
• VAT — 182 1 03 01000 01 1000 110
• Property tax, except for USGS — 182 1 06 02020 02 1000 110
• Tax on property included in the USGS - 182 1 06 02020 02 1000 110
• Personal income tax (and IP “for oneself”) - 182 1 01 02020 01 1000 110
• STS “income” - 182 1 05 01011 01 1000 110
• STS "income-expenses" and the minimum tax - 182 1 05 01021 01 1000 110
• UTII - 182 1 05 02010 02 1000 110

When you can not pay interest

In some cases, penalties are not charged. For example, when a taxpayer's account is blocked or money is arrested by a court order. Or when, when calculating taxes or contributions, a businessman was guided by a court order.

You will also avoid penalties if the arrears arose due to an error in the payment order, which can be corrected by specifying the payment - in this case, the penalties are reversed. The error is corrected by clarification, if it is not related to the incorrect indication of the account number, beneficiary's bank or CCC.

How to calculate interest on the online calculator

Calculate interest with our free calculator. Calculations will take less than a minute.

Contour.Accounting free of charge for 14 days.

Failure to pay the insurance premium on time (before the 15th day of the next month, including the 15th) entails the accrual of interest. The calculation of the penalty starts from the day following the due date of payment. The IFTS or the FSS (in relation to injury contributions) will send a demand for the amount of debt and interest accrued for the period of delay. Naturally, the payer's desire to check the correctness of the amount stated in the demand, this can be done using the online calculator below.

Note:

Interest on arrears must be calculated in a new way from October 2017. The changes are as follows: if until October, 1/300 of the refinancing rate was charged for each day of the entire debt period, then from October - 1/300 is valid only in the first 30 days of the delay period, then the calculation is carried out at 1/150.

If the arrears arose before October 2017

The calculator presented above allows you to conduct an online calculation according to the new rules, that is, for debts on insurance premiums that arose from 10/01/2017. If the arrears appeared earlier, then use, which counts at 1/300 of the refinancing rate.

Instructions for the online calculator of interest on insurance premiums from October 2017

To calculate the amount of the penalty, it is enough to know the amount of the arrears, correctly calculate how many days the debt lasts. The latter indicator is calculated for the period from the day following the due date to the day preceding the payment of the insurance premium for payments to the Federal Tax Service Inspectorate, for payments to funds - until the day the payment is made.

We enter the amount of arrears in the top line of the calculator.

The duration of the period of delay in payment of contributions is entered in the bottom line of the calculator.

To find out the amount of the penalty, you need to look in the bottom blue field of the online form. The calculator immediately upon entering numbers into the lines conducts an online calculation.

This calculator contains a calculation formula taking into account the new rules, when 1/300 of the refinancing rate is applied for the first 30 days, and 1/150 for subsequent days.

Formulas for calculating penalties in a new way:

First 30 days overdue: P = Insurance premium arrears * Art.ref. * 1/300 * Delay days.

From the 31st day overdue: P = Insurance premium arrears * Art.ref. * 1/150 * Delay days.

That is, since October, the amount of penalties for debts on insurance premiums has increased significantly in the event of a long non-payment of arrears.

The presented online calculator is useful when calculating penalties in order to check the calculations of the tax or fund in relation to arrears on insurance premiums (no one is immune from mistakes). Also, the need for calculation arises when you independently submit an updated report on insurance premiums due to an increase in the amount payable, when you need not only to pay the amount of contributions, but also the amount of interest on the excess amount.

How to count the days of delay

For payment of insurance premiums, a specific payment deadline is set - the deadline date is the 15th day of each month for the completed calendar month. This date may move up to 1-2 days if the 15th is a Saturday, Sunday or public holiday.

The period of delay in insurance payment must be calculated from the next day. That is, if the payment deadline for August 2017 is 09/15/2017, then the first day the penalty is charged is 09/16/2017. For September 2017, the payment deadline is 10/16/2017 (October 15 is Sunday), respectively, in case of non-payment, the penalty fee will begin to accrue from 10/17/2016. This rule is true both for insurance premiums paid to the Federal Tax Service and to the FSS (for injuries)

The last day of the delay period depends on the place where the contribution is paid. If the payment is made to the IFTS, then the last day is the day before the payment is made to pay off the debt. If the payment is made to the FSS for injury contributions, then the last day of delay is the day the funds are actually transferred to the fund.

For example, the organization of the debt to pay the sums insured for August to the Federal Tax Service and the FSS on September 15, 2017. In fact, the amount of the debt was transferred to the IFTS and the FSS on September 18, 2017. This means that interest on contributions to the Federal Tax Service must be calculated in 2 days (September 16 and 17), and in the FSS in 3 days (September 16-18).

It turns out that if an organization made an insurance payment to the Federal Tax Service and the FSS on the next day after the payment deadline - 09/16/2017 for August, then penalties on contributions paid to the Federal Tax Service are not charged, and contributions to the FSS must be accrued for 1 day.

An example of calculating the interest on contributions in the calculator

Initial data such:

Insurance payment for September in the amount of 30,000 rubles. the organization transferred on December 18, 2017 to the IFTS, the contribution to the FSS for injuries was transferred for September in the amount of 200 rubles. December 18, 2017. How to calculate the amount of the penalty?

Penis in the IFTS: payment deadline - 10/16/17, delay period from 10/17/17 to 12/17/17 - 62 days.

Let's substitute the amount of debt 30,000 into the online calculator in the upper field, and 62 days in the lower field.

The result of the calculation of the calculator = 799 rubles.

Let's check the correctness of the calculations using the formula (from September 18, 2017, the refinancing rate is 8.5%):

Penalty in the Federal Tax Service \u003d 30,000 * 8.5% * 1/300 * 30 + 30,000 * 8.5% * 1/150 * 32 \u003d 255 + 544 \u003d 799 rubles.

Penis in the FSS: payment due on 10/16/17, delay period from 10/17/17 to 12/18/17 - 63 days.

In the online calculator, enter 200 in the upper field, and 63 in the lower field.

The result of the calculation of the calculator = 5.44 rubles.