The insurance part of the labor pension depends on. Legislative framework of the Russian Federation. Basic provisions of the insurance pension

Before the reform, Russia had a distribution pension system - contributions that were deducted by employers from the employee’s salary were sent to the Pension Fund of the Russian Federation, and from there to cover the insurance payments of other citizens. After the reform, the pensioner is calculated the amount of insurance payments and the funded part of the pension is calculated separately, which directly depends on the amount of contributions paid from wages.

What is the funded part of a pension?

You can count on old-age insurance pension accruals only if you have a full length of service, otherwise citizens receive a social benefit established by the state. What is a funded pension for an insured person? With the reform of the insurance system, pensioners acquired the right to receive an increase in the amount of accruals (social or old-age) due to the transfer of part of the paid contributions to the individual accounts of employed persons.

The accumulated funds belong to a specific person, are not redirected to payments to other pensioners and are guaranteed to be paid to the account owner upon reaching retirement age, even in the absence of the required insurance period. The employer's contributions, which are stored in the citizen's personal account, are called the funded part of the pension.

Law on the funded part of pensions

Regulatory regulation is carried out by laws:

1. "About funded pension." It was adopted on December 28, 2013, changes were made on May 23, 2016.
2. “On amendments to certain legislative acts of the Russian Federation on issues of compulsory pension insurance regarding the right of insured persons to choose a pension option” dated December 4, 2013.

What year did it start?

The funded part of the labor pension began to form after all citizens were assigned a personal account number. From 2002 to 2004, part of the contributions paid by the employer is sent to the Accumulative Pension Fund and deposited in the personal accounts of employed persons. Since 2016, the right to further accumulation of savings is granted only to citizens born in 1967 and younger.

They were required to decide and announce their decision to choose a system for distributing insurance premiums by the end of 2015. For those who have started working, the time to choose a system for distributing insurance premiums is 5 years or until the employee turns 23 years old. For those silent who did not write an application, automatically all 22 percent of contributions will be directed to insurance payments.

The difference between the funded part of a pension and the insurance part

The disadvantage of forming savings is that these funds are not indexed to the level of inflation - the insurance part is indexed annually. There are positive differences between this type of payment:

1. The entire amount of savings is paid upon the occurrence of an insured event, even in the absence of mandatory work experience.
2. The opportunity to earn income is to increase the amount of transferred contributions through investing.
3. The right to inherit the funded pension of the deceased is provided.

How is it formed

The following sources are provided by law for the formation of savings:

1. Mandatory pension contributions. They include funds from the period 2002-2004 concentrated in the personal accounts of employed persons, as well as the distribution of contributions transferred by the employer after the pension reform of 2013. According to the adopted law, 16 percent is deducted for insurance payments. The tariff for financing savings payments is 6%. Since 2014, a moratorium on the formation of savings has been introduced: due to a lack of funds in the state budget, the entire amount of paid contributions is allocated to insurance payments. The freeze on savings transfers was extended into 2019.
2. Voluntary contributions are provided for all categories of citizens.
3. Funds from the Pension Co-financing Fund. From 2008 to November 5, 2015, persons who deposited money in the amount of 2,000 to 12,000 rubles into a personal account received a 2-fold increase in the amount of savings. For citizens who have reached retirement age and have not applied for pension payments, the amount of money contributed increases four times.
4. Maternity capital funds can replenish a personal account if the insured person writes an application.

Calculation of funded pension

Since January 2015, the approaches and procedure for calculating pension payments have changed:

1. The methodology for calculating the insurance portion is based on taking into account annual pension points, the value of which depends on the level of earnings.
2. The previous concept of the base amount in the calculation formula has been replaced by a fixed indicator, which is approved by a government decision and represents the minimum level of pension payments guaranteed by the state with compulsory insurance coverage.
3. Increasing the amount of pension accruals is possible by accumulating the amount of insurance points and applying the pension coefficient, which increases with increasing age at retirement.

Since that time, the funded part of the pension has been separated into an independent form and is calculated separately. The transferred contributions are taken into account in monetary terms and are fully paid to citizens upon reaching retirement age or when social benefits are assigned to benefit recipients. The amount of monthly payments to citizens is determined by dividing the total amount of accumulated funds by the number of expected months of receiving accruals.

In 2019, the approved value is used for calculation - 240 (the survival time after retirement is considered to be 20 years). When entering a well-deserved retirement at an age older than established by law, the amount of payments increases due to a decrease in the number of months. After the application, all funds concentrated in the personal account are taken into account in the calculation:

• insurance and voluntary contributions;
• maternity capital funds;
• increase received under the co-financing program;
• income accrued when investing savings.

How to find out the amount of savings

If you have an agreement with Sberbank NPF, you can obtain information about the amount of savings on the organization’s website online. To do this, you need to enter your passport data and go to your personal account. To obtain information about the status of your account, you can use the services of a bank that is a partner of the NPF. To do this you need:

• fill out an application;
• receive an account statement.

Through the Internet

Information on the amount of savings can be obtained on the Pension Fund website. To do this, in your Personal Account of the government services portal you need to:

• register: fill out the form provided;
• confirm registration using the received code;
• wait until you gain access to your account;
• log in;
• activate the Electronic Services section;
• select Pension Fund;
• find out the information you are interested in.

In the pension fund

You can obtain information about the status of your personal account from the pension fund at your place of residence or from a non-state pension fund with which an agreement has been concluded to invest contributions. To do this you need:

• show the employee your passport and insurance number;
• to write an application;
• wait 10-15 minutes and receive a certificate about the amount of accumulated funds.

Through the employer

How to find out the funded part of a pension for an employed citizen? The employer who makes the deduction of contributions has access to the data of the insured person. You need to contact the company’s accounting department for information and:

• present your passport and personal account number;
• write or present an oral statement about the release of information;
• get an extract.

Payment of the funded part of the pension

After applying for payment, the insured person will calculate monthly charges. There are several schemes for receiving funds:

1. One-time payment. All savings are issued in one amount.
2. Urgent. The duration of payments is determined by the account owner, but it cannot be less than 10 years.
3. Lifetime. Payments are made monthly.

Who can receive

The right to receive accumulated funds is provided for by law for categories of citizens who simultaneously meet the following conditions:

• the insured persons were employed, and for them the employer transferred insurance contributions to the pension fund from their wages;
• an insured event has occurred;
• At the time of registration of the pension, there is a balance in the personal account.

When can I get it?

The time for insured citizens to apply for accrual of savings is not regulated by law, and the deadlines for receiving (assigning) payments are set as follows:

• the next date after the day of submission of the application and package of documents.
• the date following the day of dismissal, if the application is written within 30 days after the termination of the employment relationship with the employer.

How to get it early

Before reaching the insurance age, you can apply for an early pension in case of disability. Early receipt is possible upon the death of the insured person. Legal successors - persons specified in the application to the Pension Fund - can receive the savings of the deceased. In the absence of such a document, heirs - close relatives - have the right to receive it if the application is submitted within 6 months from the date of death.

Return of the funded part of the pension

Who can receive the funded part of the pension in a lump sum according to the law? Such payments are provided:

1. For persons receiving disability, survivors, or Social Security insurance benefits (who do not have enough work history or pension points upon reaching retirement age)
2. For citizens for whom the calculated amount of accruals is 5% or less of the amount of labor payments.

Management of the funded part of the pension

According to the law, the insured person has the right to independently manage savings. Those who have decided to form savings must write an application to the Pension Fund and choose one of the options:

• a management company (MC) that has an agreement with the Pension Fund;
• investment portfolio of the state management company (GMC) - Vnesheconombank;
• non-state pension fund (NPF).

How the funded pension increases

During his working life, the amount of pension savings of the insured person may exceed the amount of transferred funds due to investment provided for by law. Contributions are used by companies to finance the economy - they are placed in government bonds or shares of Russian enterprises and bring profit to its owners.

How to choose a non-state pension fund for the savings part

When choosing one of the options: a management company or a state management company, the insured person remains registered with the Pension Fund, and the selected company receives the right to manage savings on the stock market. A high percentage of profit can be obtained by concluding an agreement with a non-state pension fund. With this investment option, the NPF management company keeps records of the receipt of contributions and income from investments. The following factors may be in favor of choosing a company:

• significant duration of its activity;
• a large number of insured persons who have chosen the company;
• stable financial performance;
• positive customer reviews;
• first positions in the ranking according to independent agencies.

How to transfer the funded part of a pension

The insured person is given the opportunity to transfer from one fund to another. When deciding to transfer to a non-state pension fund or management company, you must visit the office of the selected company with a passport and SNILS card, conclude an agreement, and then write an application to the pension fund for the transfer of savings funds. In case of transfer to the State Management Company, you must submit applications to the Pension Fund. The decision on transfer is made next year by March 31.

Insured persons can take advantage of the transfer option annually. Without loss, you can request a transfer of funds once every five years. Management companies reserve the right not to pay income if this rule is violated. In the case when money is transferred during a loss-making period for the company, you can receive savings in an amount less than the nominal value.

How to use the funded part of your pension

According to the law, the insured person is provided with three options for using contributions:

1. Refuse savings contributions to increase insurance deductions. This method will increase the amount of pension points. Only if you have a mandatory work experience upon reaching retirement age can you hope for an increase in the total amount of insurance accrual.
2. Form savings, use them for investment through non-state pension funds - this is how the state provides the opportunity for insured persons to make a profit not with the help of their own free funds, but from mandatory contributions. Sometimes the return on such investments exceeds the interest rates on bank deposits.
3. Invest funds with the participation of the State Management Company or Management Company. If there is distrust of non-state structures, it is possible to use the services of companies whose activities are strictly controlled by the state. The yield on such placement is lower than when investing through non-state pension funds. Often the rate of return on such investments is equal to the rate of inflation.

At the beginning of December 2012, several federal laws simultaneously introduced changes to the legislation of the Russian Federation on insurance premiums. The amendments came into force on January 1, 2013, but some of them will come into effect on January 1, 2014. In this article, 1C:ITS specialists consider the main provisions regarding changes in the tariffs of contributions for pension insurance, for “injuries” that apply to insured employers, as well as changes in the procedure for calculating insurance premiums for self-employed persons.

Insurance contributions to the Pension Fund

The most significant changes were made by Federal Law No. 243-FZ of December 3, 2012 to the current legislation on compulsory pension insurance. Let's take a closer look at them.

General pension contribution rates

The procedure for distributing pension contributions paid for employees born in 1967 has changed. and younger, between the insurance and funded part of the pension.

Table 1

Reduced insurance premium rates established for 2013 and subsequent years for certain categories of policyholders who have the right to apply them in accordance with the legislation of the Russian Federation

At the same time, for workers born in 1967. and younger, the tariff is established if they have not disposed of their savings.

For employees born in 1967 and younger, who disposed of their savings, Federal Law No. 243-FZ of December 3, 2012 establishes separate tariffs for contributions to the Pension Fund of the Russian Federation (see Table 2).

table 2

Reduced insurance premium rates for 2014 and subsequent years for policyholders paying insurance premiums for employees born in 1967. and younger, who disposed of their savings

Contributions for foreigners temporarily staying in the Russian Federation

The changes affected the list of insured persons, namely, foreign citizens and stateless persons temporarily staying in the territory of the Russian Federation, with whom fixed-term employment contracts are concluded.

Previously, pension contributions were paid from the remuneration of this category of employees if a fixed-term employment contract was concluded with them for a period of at least six months. Starting from January 1, 2013, insurance premiums for payments to these persons must be calculated if they have a fixed-term employment contract (fixed-term employment contracts) lasting at least six months in total during the calendar year.

Based on the wording given in the new paragraph 1 of Article 7 of Law No. 167-FZ, we can conclude that it does not matter with how many employers and for what period a foreigner (stateless person) temporarily staying in the Russian Federation has concluded fixed-term employment contracts. If the total duration of work under all employment contracts of such a person is six months or more, then pension contributions are paid in respect of him. Contributions for payments to this category of workers are calculated at the rate established for citizens of the Russian Federation to finance the insurance part of the pension, regardless of the year of birth of these persons (in 2013-2015 - 22%, starting from 2016 - 26%).

Additional contribution rates for pension insurance

From January 1, 2013, additional pension contributions must be paid from payments to individuals who have the right to receive an early pension (clause 11, article 3 and clause 5, article 6 of Law No. 243-FZ). These contributions are transferred to the insurance part of the pension and constitute the solidary part of the tariff.

The amounts of transferred funds are established new and 58.3 of the Federal Law of July 24, 2009 No. 212-FZ (hereinafter referred to as Law No. 212-FZ):

1) in relation to workers who have the right to receive an early pension on the grounds specified in subparagraph 1 of paragraph 1 of Article 27 of the Federal Law of December 17, 2001 No. 173-FZ (employed in underground work and work with hazardous working conditions and in hot shops) :

2) in relation to employees who have the right to receive an early pension on the grounds specified in the remaining subparagraphs of paragraph 1 of Article 27 of the Federal Law of December 17, 2001 No. 173-FZ:

At the same time, the limitation on the maximum value of the base on which insurance premiums are calculated does not apply in this case (clause 3 of article 33.2 of Law No. 167-FZ and part 3 of article 58.3 of Law No. 212-FZ). This means that additional pension insurance contributions are charged on all amounts paid to employees.

The employer is exempt from paying additional pension contributions based on the results of a special labor assessment, the procedure for which will be established by a separate law (clause 4 of article 33.2 of Law No. 167-FZ and part 4 of article 58.3 of Law No. 212-FZ).

Insurance premium rates for injuries

Insurance rates for compulsory social insurance against industrial accidents and occupational diseases for 2013-2015. do not increase and remain at the level defined in Article 1 of Federal Law No. 179-FZ of December 22, 2005 (Article 1 of Law No. 228-FZ). Entrepreneurs who pay benefits to employees with disabilities of groups I, II, or III have been added to the list of persons who have the right to pay insurance premiums “for injuries” in the amount of 60 percent of the basic tariff.

Insurance premium rates for self-employed persons

• completing military service, as well as other service equivalent to it;
• care of one of the parents for each child until he reaches the age of one and a half years, but not more than three years in total;
• caring for a disabled person of group I, a disabled child or a person who has reached the age of 80;
• residence of spouses of military personnel performing military service under a contract, together with their spouses, in areas where they could not work due to lack of employment opportunities, but not more than five years in total;
• residence abroad of spouses of employees sent to diplomatic missions and consular and other similar institutions of the Russian Federation.

The absence of activity in this case must be confirmed by documents, which, for example, may be an extract on the absence of movements on personal accounts (if any), a document on the absence of cash transactions, etc.

If during the above periods the activity was still carried out, then contributions are paid in fixed amounts in proportion to the number of calendar months of “employment”.

With the exception of organizations acting as employers engaged in the production of agricultural products, tribal, family communities of small peoples of the North, engaged in traditional economic sectors and peasant (farm) farms).

Table 2.2

Amounts of insurance premiums for organizations engaged in the production of agricultural products, tribal, family communities of small peoples of the North, engaged in traditional economic sectors and peasant (farm) farms.

The above-mentioned Federal Law of July 20, 2004 No. 70-FZ introduced transitional provisions that indicate that during 2005-2007. for policyholders, persons making payments to individuals, including:

Organizations;

Individual entrepreneurs;

Individuals and those acting as employers for persons born in 1967 and younger are subject to different insurance premium rates: (Table 2.3).

The insured person has the right to refuse to receive the funded part of the labor pension from the Pension Fund and transfer his savings, recorded in the special part of the individual personal account, to a non-state pension fund starting from January 1, 2004.

Control over the use of PFR budget funds is carried out by the Accounts Chamber of the Russian Federation. The Law also provides for control by the supervisory board of the insurer, which should be created in the manner determined by the Government of the Russian Federation.

Pension reform and the entry into force of new pension laws were carried out against the backdrop of a stable financial position of the Pension Fund in 2001-2002, with a significant reserve of pension funds. However, a complex financing system, an incomplete legal framework, as well as a number of current and projected macroeconomic indicators raise many doubts about the guarantees of the financial stability of the system. One of the priorities for finalizing the legal framework is the adoption of the law on the Russian Pension Fund.

Table 2.3

Amounts of insurance premiums for employers (with the exception of organizations acting as employers engaged in the production of agricultural products, tribal, family communities of small peoples of the North, engaged in traditional economic sectors and peasant (farm) farms).

Table 2.4

The amount of insurance premiums for organizations acting as employers, engaged in the production of agricultural products, tribal, family communities of small peoples of the North, engaged in traditional economic sectors and peasant (farm) farms.

On January 1, 2010, amendments made to the Tax Code of the Russian Federation came into force. The changes affect the first part of the Code, as well as chapters on VAT, excise taxes, personal income tax, special regimes, transport and land taxes, and corporate property tax. A large number of changes made concern the procedure for calculating income tax. However, the most significant event of the current year was the replacement of the Unified Social Tax with insurance premiums.

The income limit for each individual for calculating insurance premiums will be 415 thousand rubles. (it will be determined on a cumulative basis from the beginning of the calendar year). If the limit is exceeded, no insurance premiums will be charged. The regressive scale used for the purposes of the Unified Social Tax is not provided for insurance premiums;

The list of amounts not subject to insurance premiums has undergone changes: some payments are excluded from it (for example, compensation for unused vacation), but there are also a number of additions;

As for tariffs, in 2010, payers making payments and accruing other remuneration to individuals must transfer a total of 26 percent of contributions to insurance funds for each employee from an amount not exceeding 415 thousand rubles. For agricultural producers, organizations and individual entrepreneurs using the simplified tax system, unified agricultural tax or paying UTII, as well as for persons employing disabled people, a reduced tariff was established for 2010;

Payers making payments to individuals will have to report on insurance premiums four times a year. Calculations for accrued and paid contributions will need to be submitted to the territorial bodies of the Pension Fund of the Russian Federation and the Social Insurance Fund of the Russian Federation (at the place of registration of the payer).

On July 24, 2009, Federal Law No. 212-FZ “On insurance contributions to the pension fund of the Russian Federation, the social insurance fund of the Russian Federation, the federal compulsory medical insurance fund and territorial compulsory medical insurance funds” was adopted, establishing:

The reform of pension legislation in the Russian Federation continues. At the end of last year, the Federal Law “On the procedure for financing payments from pension savings” was adopted, establishing the types of payments from pension savings formed in favor of the insured person.
Federal Law of November 30, 2011 N 360-FZ “On the procedure for financing payments from pension savings” (hereinafter referred to as Law N 360-FZ), which we mentioned above, with the exception of certain provisions, will come into force on July 1, 2012 G.
In connection with the adoption and entry into force of Law N 360-ФЗ Federal Law of November 30, 2011 N 359-ФЗ "On amendments to certain legislative acts of the Russian Federation in connection with the adoption of the Federal Law "On the procedure for financing payments from pension funds savings" changes have been made to:
- Federal Law of December 17, 2001 N 173-FZ “On Labor Pensions in the Russian Federation” (hereinafter referred to as Law N 173-FZ);
- Federal Law of December 15, 2001 N 167-FZ “On Compulsory Pension Insurance in the Russian Federation” (hereinafter referred to as Law N 167-FZ);
- Federal Law of July 24, 2002 N 111-FZ “On investing funds to finance the funded part of the labor pension in the Russian Federation” (hereinafter referred to as Law N 111-FZ);
- Federal Law No. 27-FZ of April 1, 1996 “On individual (personalized) registration in the compulsory pension insurance system” (hereinafter referred to as Law No. 27-FZ);
- Federal Law No. 75-FZ of May 7, 1998 “On Non-State Pension Funds” (hereinafter referred to as Law No. 75-FZ).
The changes made to the Laws listed above will also come into force on July 1, 2012, and further in the article we will provide legislative provisions that will come into force from the specified date.
As you know, an old-age labor pension can consist of an insurance part and a funded part, as established by clause 2 of Art. 5 Law No. 173-FZ. Based on Art. 2 of the said Law, the funded part of the labor pension of the insured person is the amounts taken into account in a special part of the individual personal account, namely: insurance premiums received for this person and sent for mandatory funded financing of labor pensions, additional insurance contributions for the funded part of the labor pension, employer contributions paid in favor of the insured person, contributions for co-financing the formation of pension savings and income from their investment, funds (part of the funds) of maternity (family) capital aimed at forming the funded part of the labor pension and income from their investment.
The pension savings of the insured person are the totality of funds accounted for in a special part of an individual personal account or in a pension account of the accumulative part of a labor pension, formed from received insurance contributions to finance the accumulative part of an old-age labor pension, additional insurance contributions to the accumulative part of a labor pension, and employer contributions. , paid in favor of the insured person, contributions for co-financing the formation of pension savings, income from their investment, funds (part of the funds) of maternal (family capital) aimed at forming the funded part of the labor pension, income from their investment.
The establishment of the funded part of the old-age labor pension is carried out in the presence of funds accounted for in a special part of the individual personal account of the insured person, where the funds listed above for pension savings are taken into account (clause 3 of Article 6 of Law No. 173-FZ).
The size of the funded part of the old-age labor pension is subject to adjustment from August 1 of each year based on the amounts of pension savings that were not taken into account when determining the amount of pension savings for calculating the size of the funded part of the old-age labor pension when it was assigned or the previous adjustment (clause 8 of Art. 17 of Law No. 173-FZ).
The next Law we will turn to is Law N 111-FZ. Article 31 of this Law determines that when forming the funded part of a labor pension, insured persons, before applying for the establishment of a funded part of a labor pension, have the right to:
- choose an investment portfolio of a management company selected through a competition, or an expanded investment portfolio of a state management company or an investment portfolio of government securities of a state management company;
- refuse to form the funded part of the labor pension through the Pension Fund of the Russian Federation (hereinafter referred to as the PFR) and choose a non-state pension fund in accordance with Law No. 167-FZ. Let us recall that on the basis of Art. 32 of Law N 167-FZ, the insured person has the right to refuse to receive the funded part of the labor pension from the Pension Fund and transfer his savings, recorded in the special part of the individual personal account, to a non-state pension fund (hereinafter - NPF) starting from January 1, 2004;
- refuse to form the funded part of the labor pension through a non-state pension fund and carry out the formation of the funded part of the labor pension through the Pension Fund of the Russian Federation, choosing the investment portfolio of a management company selected by competition, or an expanded investment portfolio of a state management company or an investment portfolio of government securities of a state management company.
The procedure for financing payments of the funded part of the labor pension from pension savings is established by Law No. 360-FZ (clause 2 of Article 38 of Law No. 111-FZ), which, as we have already noted, with the exception of certain provisions, will come into force on July 1, 2012 G.
Types of payments from pension savings are defined in clause 1 of Art. 38 Law 111-FZ, art. 2 of Law N 360-FZ, and these payments are as follows:
- payment of the funded part of the old-age labor pension;
- urgent pension payments;
- one-time payments provided for by Law No. 360-FZ;
- payments in the event of the death of the insured person to the legal successors of the insured persons in cases established by Law N 173-FZ.
The insured person has the right to apply for the assignment of the first three payments mentioned above to the insurer with whom the insured person forms pension savings on the day of applying for the assignment of the corresponding payment (Clause 1, Article 3 of Law No. 360-FZ). The amount of these payments is determined based on the amount of pension savings of the insured person, accounted for in the State Pension Fund or Non-State Pension Fund, on the day from which the corresponding type of payment is assigned (clause 3 of Article 3 of Law No. 360-FZ).
Moreover, the insured person has the right, at his own choice, to receive these funds in the form of an urgent pension payment, paid within 10 years from the date of its appointment or as part of the funded part of the old-age labor pension (Clause 2 of Article 3 of Law No. 360-FZ). The persons specified in Art. 4 of Law N 360-FZ, if there are funds accounted for in a special part of an individual personal account or in a pension account of the accumulative part of a labor pension, they have the right to receive these funds in the form of a lump sum payment (clause 4 of Article 6 of Law N 173-FZ) .
Let us recall that the pension account of the funded part of a labor pension is a form of individual analytical accounting in a non-state pension fund, reflecting the movement of pension savings, including separately the movement of contributions for co-financing the formation of pension savings, received in accordance with Federal Law of April 30, 2008 N 56- Federal Law "On additional insurance contributions for the funded part of the labor pension and state support for the formation of pension savings", and separately the movement of funds (part of the funds) of maternal (family) capital aimed at the formation of the funded part of the labor pension in accordance with the Federal Law of December 29, 2006 N 256-FZ "On additional measures of state support for families with children", accrual and payment of the funded part of the labor pension to the insured person, and in the event of the death of the insured person before its appointment - payments to legal successors (Article 3 of Law N 75-FZ).
So, the following categories of insured persons have the right to receive one-time payments (Article 4 of Law No. 360-FZ):
- persons receiving a labor pension for disability or a labor pension in the event of the loss of a breadwinner, or receiving a pension under the state pension provision, who have not acquired the right to establish an old-age labor pension due to the lack of the necessary insurance experience - when men reach the age of 60 years, and women - 55 years old. Let us recall that a one-time payment of pension savings to persons who have not acquired the right to an old-age pension due to the lack of the required insurance period is mandatory insurance coverage for compulsory pension insurance, which is established by clause 1 of Art. 9 of Law No. 167-FZ;
- persons whose size of the funded part of the old-age labor pension, if assigned, would be 5% or less in relation to the amount of the old-age labor pension (including the insurance and funded parts), calculated on the date of assignment of the funded part of the old-age labor pension in accordance with Federal Law N 173-FZ - when the right to establish an old-age labor pension (including early retirement) arises.
The rules for the one-time payment by the Pension Fund of the Russian Federation of pension savings to persons who have not acquired the right to establish an old-age labor pension are approved by Decree of the Government of the Russian Federation of December 21, 2009 N 1047.
The forms of documents required for the implementation of a one-time payment by the Pension Fund of the Russian Federation of pension savings to persons who have not acquired the right to establish an old-age labor pension are approved by Order of the Ministry of Health and Social Development of the Russian Federation dated February 8, 2010 N 66n.
The rules for a one-time payment by a non-state pension fund that carries out compulsory pension insurance of pension savings to persons who have not acquired the right to establish an old-age labor pension are approved by Decree of the Government of the Russian Federation of December 21, 2009 N 1048.
Urgent pension payments are made to insured persons who have formed pension savings through additional insurance contributions for the funded part of the labor pension, employer contributions, contributions for co-financing the formation of pension savings, income from their investment, funds (part of the funds) of maternal (family) capital aimed at the formation the funded part of the labor pension, income from their investment, when the right to establish an old-age labor pension (including early) arises (Clause 1, Article 5 of Law No. 360-FZ).
To determine the amount of an urgent pension payment, it is necessary to divide the amount of pension savings accounted for in the Pension Fund of the Russian Federation or in a non-state pension fund, as of the day from which the insured person is assigned an urgent pension payment, by the number of months of the period of such payment, which cannot be less than 120 months ( 10 years). The insured person indicates the payment period in the application for an urgent pension payment (Clause 3, Article 5 of Law No. 360-FZ).
The amount of the urgent pension payment from August 1 of each year is subject to adjustment based on the amounts that were not taken into account when determining the amount of pension savings for calculating the amount of the urgent pension payment when it was assigned or the previous adjustment (clause 4 of Article 5 of Law No. 360-FZ) .
And the last type of payments from pension savings are payments in the event of the death of the insured person to the legal successors of the insured persons in cases established by Law No. 173-FZ.
Clause 12 of Art. 9 of Law N 173-FZ determines that if the death of the insured person occurred before the accumulative part of his old-age labor pension was assigned to him or before the amount of this part was recalculated taking into account additional pension savings, the funds accounted for in the special part of his individual personal account (for with the exception of maternity capital funds and income from their investment), are paid in accordance with the established procedure to the persons specified in clause 12 of Art. 16 of Law No. 173-FZ.
In this case, the insured person has the right at any time to identify specific persons from among those specified in clause 12 of Art. 16 of Law N 173-FZ or from among other persons to whom such a payment may be made, and also establish in what shares the specified funds should be distributed among them. To do this, the insured person must submit a corresponding application to the Pension Fund, and the application can be submitted in electronic form.
If the insured person does not manage his pension savings and does not submit such an application, the funds recorded in the special part of the individual personal account, subject to payment to the relatives of the insured person, will be distributed among them in equal shares. The payment is made to relatives, which include his children, including adopted children, spouse, parents (adoptive parents), brothers, sisters, grandparents and grandchildren, regardless of age and working capacity, in the following sequence:
- first of all - to children, including adopted children, spouses and parents (adoptive parents);
- secondly - to brothers, sisters, grandfathers, grandmothers and grandchildren.
Payment of funds to relatives of a deceased insured person of the same priority is carried out in equal shares. Relatives of the second stage have the right to receive funds accounted for in a special part of the individual personal account of the deceased only in the absence of relatives of the first stage. If the insured person does not have relatives, these funds are taken into account as part of the reserve of the Pension Fund of the Russian Federation for compulsory pension insurance. In this case, a special part of the individual personal account of the insured person is closed.
Payment to the legal successors of the deceased insured person is subject to application for the specified payment to the Pension Fund of the Russian Federation within six months from the date of death of the insured person. This period is established by clause 3 of Art. 38 of Law No. 111-FZ. If this deadline is missed by the legal successor, it can be restored in court at the request of the legal successor of the deceased insured person.
The rules for the payment by the Pension Fund of the Russian Federation to the legal successors of a deceased insured person of pension savings accounted for in a special part of an individual personal account are approved by Decree of the Government of the Russian Federation of November 3, 2007 N 741.
We note that in the manner provided for in paragraph 12 of Art. 9 of Law N 173-FZ, payments are made:
- if the death of the insured person occurred before the appointment of an urgent pension payment or before its amount was adjusted taking into account additional pension savings (funds accounted for in the Pension Fund of the Russian Federation or in the Non-State Pension Fund are paid) (Clause 6 of Article 5 of Law No. 360-FZ);
- if the death of the insured person occurred after the assignment of an urgent pension payment (the balance of pension savings (with the exception of funds (part of the funds) of maternity capital) accounted for in the Pension Fund of the Russian Federation or NPF, not paid to the deceased insured person in the form of an urgent pension payment, is paid).

Bibliography

1. Federal Law of April 30, 2008 N 56-FZ “On additional insurance contributions for the funded part of the labor pension and state support for the formation of pension savings.”
2. Federal Law of December 15, 2001 N 167-FZ “On compulsory pension insurance in the Russian Federation”.
3. Federal Law of November 30, 2011 N 360-FZ “On the procedure for financing payments from pension savings”.

Russians are having a hard time getting used to the new changes in the pension reform after its implementation. Many pensioners and people preparing to become them in the future are interested in the same question: “the insurance and funded part of the pension - what is it and how to understand it?”

Labor pension and its components

The pension reform carried out in January 2002 established that the labor pension paid to current pensioners and formed for subsequent pensioners in Russia includes the following components:

• basic;
• insurance;
• cumulative.

The funded part of the pension is designed for younger people and is not mandatory, so for most workers the main components are the insurance and basic components.

The smallest component of our pension is the basic part, which since January 2002 has been four hundred and fifty rubles monthly. This the amount is credited to everyone who have reached a certain age, taking into account at least five years of work experience. Its main function is to provide a certain basic social guarantee. It is indexed annually, compensating for the negative impact of inflationary processes.

Of course, the basic pension is still far from the subsistence level, but one way or another, this is not something that future retirees should count on. As of the end of 2013, the basic pension component amounted to 3,610 Russian rubles 31 kopecks.

So what is the insurance part of a pension and how important is it?

Insurance pension

The insurance pension can be calculated personally, for each of us.

In order to count on an old-age insurance pension by 2025, men and women, 60 and 55 years old, respectively, you need to have an individual pension coefficient more than 30 points and a minimum insurance period of fifteen years. According to the Ministry of Labor, residents of Russia will be able to earn this number of points if they begin to transfer sixteen percent of contributions to the formation of such, for fifteen years from two minimum wages, or for thirty years from one, without making deductions for the funded part. The minimum wage in 2013 was equal to 5,205 rubles.

Basic provisions of the insurance pension

An important quality of the insurance part of the pension is the mechanism that allows you to get away from general equalization and link the size of the labor pension with the amount of wages and the pensioner’s work experience. There is a direct relationship between the amount of wages and the amount of payments from it and, accordingly, the amount of future pension accrual. In other words, it directly depends on the number of insurance premiums paid into the pension budget for the entire working period of a person.

This entire number of contributions is called the estimated pension capital. It is based on a portion of the contributions coming from the employer. The volumes of premiums paid undergo certain personalized accounting and are assigned to each insured person.

Financing of the insurance component of the pension benefit and the accumulation of funds for the formation, as well as sources for its provision and the required part when a person reaches retirement age, occurs as follows:

• the payment amount is summed up in the citizen’s personal account;
• pension capital is constantly indexed, which provides a systematic increase;
• at the time of retirement, the accumulated savings are finally indexed, verified and divided by the average calculated value of the period the citizen is on a pension benefit.

According to the legislation of the Russian Federation, the insurance and funded components of pensions are calculated based on the average billing period, which amounts to 228 full calendar months from January 1, 2013 (instead of 216). This total constitutes the required amount of the monthly pension insurance payment; this amount may increase due to indexation.

Reforms in the field of insurance pensions

Regarding this part of the pension contribution, subsequent innovations in accounting for the pension rights of Russian citizens are planned.

Note also that this component of the pension will be credited with sixteen percent of the employer’s contributions, even in case of refusal by a citizen to form a funded part, and ten percent, if before 2014 he submits to the pension fund an application for a decision to make transfers to a non-state pension fund.

Differences between the insurance part of the pension and the funded part

The main difference is the procedure for spending the insurance and funded components of the pension benefit. Unlike the other two, the funded part of cash contributions is not at the disposal of the state. Owner of the deposit has the opportunity to transfer it to the management company Pension Fund of Russia (Vnesheconombank) or other financial organization that has the right to form a pension. But this is the case if he trusts her and wants to significantly increase the size of his payments at the end of his working career.

Experts say that for ten fifteen years There is a cash deficit in the pension fund and failures with payments are possible, as a result of which the insurance part of the pension will directly suffer, because it is not saved in people’s personal accounts. Since at a particular moment of shortage, finances are used to make necessary payments to people of retirement age. It is as a result of this that the state is trying to attract the population to a later retirement and the formation of a funded component of deposits at the expense of the insurance part.

It is necessary to clearly understand that the insurance part of the pension is deposits used by the state and not intended to generate additional investment income!

It should be noted that a pensioner has the opportunity completely or partially refuse to accrue and pay the insurance part of the pension benefit.

Changes in the insurance pension in 2015

This year it is planned to establish the smallest size of the IPC (individual pension coefficient), which is a necessary condition for calculating a pension, at 6.6 units and tends to increase annually by 2.4 units, until reaching a value of thirty units by 2025.

Also since 2015, pension provides for taking into account the periods of life of citizens, having social significance, but not being insurance, for example, caring for a person who is more than eighty years old or conscription service in the army.

Of all three components of the labor pension, the distinctive properties of the insurance part are: conditionally accumulative in nature, distribution-based financing and based on the principle of generational solidarity.