Types of pensions, calculation of purpose of insurance pensions. Types of insurance pensions. The procedure for recalculating the insurance pension

In accordance with the Constitution of the Russian Federation (Article 39), everyone is guaranteed social security by age, disability and in the event of loss of a breadwinner.

The method of social security in the event of the occurrence of these social risk factors is pension.

Pension as a type of social security - a monthly cash payment assigned on a permanent or long-term basis by an authorized state body to elderly or elderly citizens, disabled people, children and other disabled people who have lost their legal breadwinner.

In 2012, the order of the Government of the Russian Federation “On approval of the Strategy for the long-term development of the pension system of the Russian Federation” was adopted: dated December 25, 2012. No. 2524-r.

The main goals of the development of the pension system are:

Guaranteeing a socially acceptable level of pension provision;

Ensuring balance and long-term financial sustainability of the pension system.

The objectives of the development of the pension system are:

Ensuring a replacement rate with an old-age labor pension of up to 40 percent of lost earnings with the standard insurance period and average salary;

Achieving an acceptable level of pension for the middle class through participation in corporate and private pension systems;

Providing an average old-age labor pension of at least 2.5 - 3 subsistence minimums for a pensioner;

Maintaining an acceptable level of insurance burden for economic entities with a uniform rate of insurance premiums for all categories of employers;

Ensuring a balance between the generated pension rights and the sources of their financial support;

Development of a three-tier pension system for groups with different incomes (for medium- and high-income categories - based on voluntary pension insurance and non-state pension provision);

Increasing the efficiency of the funded component of the pension system.

To achieve these goals, the main institutions of the pension system must be modernized.

At the same time, it is necessary to ensure continuity and preserve the social insurance principle of the functioning of this system, according to which the labor pension represents compensation for part of the employee’s lost wages in cases where he reaches retirement age, becomes disabled, and also in connection with the death of the breadwinner (in relation to disabled family members of the deceased employee).

The pension system should be based on a 3-tier model:

First level - labor pension (state pension) within the framework of the state (public) system of compulsory pension insurance, formed from insurance contributions and interbudgetary transfers from the federal budget in cases provided for by the legislation of the Russian Federation;

Second level - corporate pension formed by the employer with the possible participation of the employee on the basis of labor and (or) collective agreements or an industry agreement;

Third level - private pension formed by an employee (individual).

Federal laws ensuring reform:

On insurance pensions dated December 28, 2013 No. 400-FZ;

About funded pension from 28.12. 2013 No. 424-FZ;

On guaranteeing the rights of insured persons in the compulsory pension insurance system of the Russian Federation when forming and investing pension savings, establishing and making payments from pension savings: dated 28.12. 2013 No. 422-FZ;

On the procedure for financing payments from pension savings: Federal Law of November 30, 2011 N 360-FZ

On compulsory pension insurance in the Russian Federation: dated December 15, 2001 No. 167-FZ;

On additional insurance contributions for the funded part of the labor pension and state support for the formation of pension savings: dated April 30, 2008 No. 56-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” dated 24.07. 2009 No. 212-FZ

On non-state pension funds: dated May 7, 1998. No. 75-FZ;

On investing funds to finance the funded part of a labor pension in the Russian Federation: dated July 24. 2002 No. 111-FZ;

On state pension provision in the Russian Federation: dated December 15, 2001 No. 166-FZ.

In addition, in development of these laws, Presidential decrees and Government resolutions, as well as departmental regulations, were adopted.

Today, structurally, the general pension system in modern Russia consists of several subsystems (relatively independent pension systems), namely:

- compulsory pension insurance. The distinctive features of the institution of pension insurance are the state nature of compulsory pension insurance and the use of distribution and savings methods in the insurance system. Financed from the Pension Fund through insurance premiums.

- state pension provision. Provided to government employees (civilian, military, law enforcement), disabled citizens who are not entitled to labor pensions and other types of pensions, military personnel, WWII participants, persons injured as a result of man-made or radiation accidents and disasters. Funded from the federal budget through tax revenues.

- professional pension provision. It was supposed to be introduced for persons working in special working conditions. They were to be financed through separate insurance payments intended for these purposes. However, to date, the law on professional pensions has not been adopted.

- voluntary (additional) pension provision. Funded by additional voluntary insurance payments. However, to date, such pension provision has not been widely developed.

There are several reasons for this, the main ones being:

Low wages for workers, which does not allow them to make contributions to the formation of non-state pensions;

Persistent distrust of the population towards such funds;

Insignificant profitability of investing pension savings managed by management companies.

The new pension legislation highlights two types of pensions:

Labor: insurance and savings;

State pensions.

The criterion for distinguishing them is the source for their payment.

Insurance pension - monthly cash payment to compensate insured persons for wages and other payments and remunerations lost by them due to the onset of incapacity due to old age or disability, and to disabled family members of insured persons for wages and other payments and remunerations of the breadwinner lost due to the death of these insured persons persons (Clause 1 of Article 3 of the Law on Insurance Pensions)

In accordance with Art. 6 of the Federal Law “On Insurance Pensions” establishes the following types of insurance pensions:

1) due to old age;

2) due to disability;

3) in case of loss of a breadwinner.

The following have the right to an insurance pension:

Citizens of the Russian Federation insured in accordance with the Federal Law “On Compulsory Pension Insurance in the Russian Federation”;

Disabled family members of citizens of the Russian Federation insured in accordance with the Federal Law “On Compulsory Pension Insurance in the Russian Federation”;

Foreign citizens and stateless persons permanently residing in the Russian Federation, unless otherwise provided by federal law or an international treaty of the Russian Federation ( Art. 4 of the Law on Insurance Pensions).

Persons who are simultaneously entitled to different types of labor (insurance) pensions are provided with only one pension of their choice. Moreover, pensioners can receive a full pension regardless of the fact of work.

2). Old-age insurance pension: concept, grounds and conditions for acquiring the right to a pension. Amount of old age pension. Fixed payment to the old age insurance pension.

The above generic concept of “insurance pension” does not exclude the scientific development of specific concepts, in particular such as “old-age insurance pension”.

Old age insurance pension -This is a lifetime monthly payment assigned to partially compensate for lost earnings or labor income to persons who have reached retirement age, have an established insurance period and formed pension rights in the form of pension coefficients (points).

The right to a labor (insurance) old-age pension arises for the insured person upon reaching a certain age. The normal retirement age according to the ILO Convention No. 102 “On Minimum Standards of Social Security” of 1952 is considered to be 65 years or more.

To assign an old-age insurance pension you will need three conditions:

Reaching a certain age (for women – 55 years, for men – 60 years);

Availability of insurance experience – 15 years;

Availability of an individual pension coefficient of at least 30 (points ) (Article 8 of the Law on Insurance Pensions).

The stated conditions for the appointment of an old-age insurance pension can be defined as the conditions for the appointment of a pension on a general basis.

The Federal Law “On Insurance Pensions” also provides the possibility of early assignment of an old-age labor pension.

The grounds for early provision of an old-age labor pension are different. Pensions are granted early:

- in connection with working conditions that are characterized by danger, severity, harmfulness, intensity, tension (Article 1, Article 30 of the Law on Insurance Pensions). Early old-age pensions due to special working conditions are established for certain categories of workers employed:

1) in underground work, in work with hazardous working conditions and in hot shops;

2) at work with difficult working conditions;

3) in jobs associated with tension and intensity of labor: teaching staff and healthcare workers; engaged in creative activities on stage in theaters or theatrical entertainment organizations; other persons

Lists of jobs, industries, professions, positions, specialties and institutions, taking into account which an early retirement pension is assigned, and the rules for calculating work experience are approved by the Government of the Russian Federation. They are listed in Government Decree dated July 16, 2014 No. 665.

At the same time, the right to early pensions in connection with working conditions is in all cases granted only to persons who have special insurance experience. Special experience, as a rule, makes up half of the total insurance experience.

In connection with the reform being carried out in Russia, many citizens have a question: what is an insurance pension? The topic of pension provision is relevant not only for pensioners, but also for working citizens who care about their future, so it is very important to know all the nuances.

In accordance with the law, labor pensions consist of two parts: insurance and accumulators. In the first case, the share is formed throughout the entire length of service, but a moratorium has been imposed on the funded part in connection with the pension reform, and its expiration date is unknown. For this reason, many try to transfer savings to non-state Pension funds in order to have a decent income after finishing their working career.

At the moment, the procedure and conditions for assigning insurance pensions have remained virtually unchanged, and all employed citizens continue to make contributions to their personal accounts with the Pension Fund.

Insurance pension: concept

In legal terms, an insurance pension is a cash payment made monthly to the insured person in connection with loss of ability to work upon reaching retirement age or being declared incapacitated. Disabled citizens of insured persons also have the right to similar social security in connection with the loss of a breadwinner.

General monthly payments to pensioners consist of two parts - a fixed base and an insurance share, while the amount as a whole cannot be lower than the subsistence level established in the recipient’s region.

Previously, the concept of “labor pension” was in force, and its size depended on the total length of service, and if it was interrupted, this could affect the amount of social security in the future. Now the term “insurance pension” is used, and the income of the policyholder in old age is now directly affected by the number and size of payments made by employers to the Pension Fund of the Russian Federation. The main principle applies here: the higher the salary, the larger the amount of contributions - the more worthy the pension of a disabled citizen who has reached retirement age. At the moment, for women it is 55 years, for men – 60 years.

The formation of an insurance pension begins from the moment of initial employment of each citizen. Every month, employers transfer 22% of the salary of each employee, while citizens can choose two pension options:

Formation of only the insurance part;
Formation of both insurance and savings shares.

In the first case, the amount of contributions will remain unchanged (22%), and in the second, 16% will go to the insurance part, and 6% to the savings part. However, due to the imposition of a moratorium, all money remains in the Pension Fund, unless the accumulation of 6% is transferred monthly to a non-state pension fund. There is only one way to do this: personally contact the NPF with an application. Often, employers themselves offer employees the formation of funded parts in non-state pension funds, but the choice of such organizations should be approached with all responsibility, because there is a risk of running into scammers who, in a few years, will declare bankruptcy and liquidate the company.

What types of insurance pensions are there?

The specific type of insurance pension depends on the situation in which it is assigned:

By old age (upon reaching the retirement age established in the Russian Federation);
For disability (if there is a medical certificate);
For the loss of a breadwinner (relatives of deceased policyholders, subject to certificates).

What are the conditions for awarding insurance pensions?

All current conditions are listed in Chapter. 2 Federal Law “On Insurance Pensions” dated December 28, 2013 No. 400-FZ. According to this law, women who have reached the age of 55 and men who have reached the age of 60 can apply for old-age pensions, but there are other important nuances:

State and municipal employees holding positions in budgetary organizations must reach the age established in Appendix 5 to the above law. In accordance with it, starting from 2017, the retirement age for such workers will be increased annually by 6 months. As of 2017, this figure is 55.5 years for women and 60.5 years for men. By 2031, it is planned to increase the retirement age by 60 months in relation to the current standards;
Only citizens whose insurance experience is at least 15 years and whose pension coefficient is at least 30 can apply for such a pension.

In the case of granting a disability pension, the following must be taken into account:

It is paid to disabled people of any group who have undergone a medical and social examination and received an appropriate conclusion;
The length of service, the cause and time of receipt of disability do not in any way affect the establishment of an insurance pension, and it is issued without fail if the policyholder fulfills all the conditions.

The third case in connection with which an insurance pension can be issued is the loss of a breadwinner, and the following rules apply here:

Family members of the deceased policyholder who were previously dependent on him can apply for it. It is also issued in relation to the spouse, children or one of the parents, regardless of whether they were dependents;
The circle of disabled family members of the deceased policyholder includes: minor children, grandchildren, brothers. If they are studying full-time, then the pension is paid to them until the end of their studies, but upon reaching the age of 23, payments stop;
The policyholder's spouse, grandmother, grandfather or parents if they have reached retirement age or are disabled;
If disabled family members of the deceased breadwinner previously received any social benefits, they can refuse them and apply for an insurance pension;
Adoptive parents and adopted children have the same rights as their relatives;
Minor children who have lost their breadwinner and have not reached the age of majority can also apply for this pension after adoption;
If the death of the policyholder occurred as a result of the criminal actions of any person from the above-mentioned circle of persons, and guilt was established by the court, he loses the right to receive an insurance pension due to the loss of a breadwinner.

The procedure for calculating insurance (work experience)

IPC (individual coefficient in the Pension Fund) x SPK (the cost of one day of the coefficient at the time of pension assignment).

Based on the above, it becomes clear that the higher the pension coefficient, the larger the pension, but the average salary and insurance length for the entire period of work are of no small importance here.

Recalculation of insurance pensions in the Russian Federation is carried out twice a year:

February 1 after calculating prices on the consumer market for the past year and establishing the value of the coefficient;
April 1 after determining the coefficient for the specified date.

Also, the number of pension points is influenced by the cumulative part of the pension: if a citizen refuses it, at the end of the year he will be awarded 10, but if not -6.25 points.

Insurance pension: calculation rules

The formation of the insurance part of the pension is influenced by pension points, and as of January 1, 2017, the cost of one such point is 74 rubles. 27 kopecks In 2016 there was the same price indicator, but earlier the prices were slightly lower:

2015 (February) – 71 rub. 41 kopecks;
January 2015 – 64 rub. 10 kopecks

The higher the price of pension points, the slower they accumulate, but even in this case, with a decent salary level, you can ensure yourself a completely comfortable old age.

Fixed payments to the insurance pension

In addition to the main (insurance) part, citizens are also entitled to fixed payments. People receiving old-age and disability pensions are entitled to them, while disabled people of group 3 or relatives who have lost their breadwinner are paid only 50% of the amount established by regional law.

Military pensioners and pensioners of the Ministry of Internal Affairs cannot apply for fixed additional payments, because simultaneous receipt of two pensions is not permitted by law.

What is the amount of fixed pension supplements?

The amount of such additional payments is regularly indexed. So, at the beginning of 2015, pensioners were paid about 4,000 rubles, in 2016 - almost 4,400 rubles, and from February 1, 2016 to the present day, 4,558.93 kopecks were transferred. monthly.

The law also provides for the transfer of increased fixed payments for a certain group of persons:

Group 1 disabled people and citizens over 80 years of age;
Persons with at least 15 years of work experience in the Far North;
Citizens who have dependent disabled close relatives;
Pensioners, if the size of their social pensions is less than the minimum subsistence level established in the region.

The procedure for calculating the insurance pension

Recalculation of the insurance pension is possible in cases where a citizen continues to work after reaching retirement age, as well as in other situations:

In the event of the loss of a breadwinner, if such a pension had already been assigned;
When changing the disability group;
When legislation changes in the region of residence of the policyholder.

The recalculation operation can be carried out either at the initiative of the state or at the request of the policyholder. To do this, he needs to provide the Pension Fund with an application, a copy of his passport, and a certificate of the right to request a recalculation. Along with copies of the materials, you must provide the originals, which are subsequently given to the applicant; copies remain with the Fund’s employees when a positive decision is made.

Reform of the pension system of the Russian Federation began back in 2002. By 2013, Law No. 400-FZ was developed and adopted, which became the basis for distinguishing between different types of pension savings. In particular, he introduced the concept of “insurance pension”.

It is advisable for every citizen to understand how legislation will affect life in old age. After all, the principle of the new conditions is that people must take care of their savings on their own. The state guarantees only a certain, not the largest, payment for living expenses in case of loss of ability to work.

Download for viewing and printing:

How does an insurance pension differ from a labor pension?

Previously, legislation contained the concept of “labor pension”. Now it has been replaced by insurance. The main difference is the principle of dependence of payments on the indicators on which the calculation is based. So:

When calculating a labor pension, the main parameter was the volume of payments to the Pension Fund of Russia (PFR), transferred by the employer for a specific worker.
The calculation of insurance payments from the Pension Fund of the Russian Federation is based on the duration of the official period of work (a set of periods), as well as non-insurance grace periods.

Important: an insurance pension is a payment in case of loss of ability to work, guaranteed by the state. It is carried out in order to compensate the citizen for lost income.

How is the insurance pension payment formed?

The introduction of a new order divided citizens into two large groups based on date of birth. The year 1967 was recognized as borderline:

Those whose date of birth falls earlier than the specified date are assigned exclusively to an insurance payment. This is due to the difficulties of calculating and distinguishing movements among accounts.
Younger workers can choose the type of compulsory pension insurance (OPS):
- Exclusively insurance. This option involves attributing 16 of 22% of transfers to insurance payments. They are recorded on your personal account and converted into points.
- The savings account is calculated differently: part of the payment (6%) is transferred to a non-state pension fund (NPF) or management company (MC). The remaining 10%, as in the previous case, is converted into points.

Important: in order to protect citizens’ deposits, the government has established a moratorium on the use of the funded method of distributing contributions. It will presumably last from 2014 to 2020 inclusive. At this time, the Central Bank will check the NPF and management company and enter them into the register. Attention! In the Russian Federation, there is also the possibility of voluntarily joining the SOPS by submitting an appropriate application and independently transferring pension contributions to the Pension Fund. In 2018, the annual minimum contribution was calculated using the formula: 2 minimum wage × 26% × 12. However, starting from 2019, the minimum wage multiplicity in calculations is reduced to 1.

What are insurance pensions?

Insurance pensions in the Russian Federation are divided according to the conditions of assignment and recipients. The calculation method and the final payment amount depend on the type. There are three main groups:

old age;
on disability;
on the loss of a breadwinner.

For information: to obtain insurance coverage, you must contact your local Pension Fund office. Specialists are given ten working days to study the documents and determine the legality of the application. The pension payment is assigned from the date of application or provision of the necessary papers, but not before the right to it arises. The applicant has three months to complete the documents.

Requirements for assigning old-age insurance benefits

Any application for accrual of insurance payments must be accompanied by documents certifying the right to such. The conditions for granting an old-age pension are:

Reaching the age limit, the criteria for which were changed from 01/01/2019:
- 60 years for women;
- 65 - for men;
Minimum experience;
A certain number of points.

Important: Over the next 7 years, there will be a provision for a gradual increase in the age for retirement. Download for viewing and printing:

Law No. 400-FZ, approved on December 28, 2013, contains a condition for a gradual increase in the last two indicators:

Attention: pension points or coefficients are determined by the amount of insurance contributions. Their total amount affects the assigned content. Important! From 2025, the point system for pension calculations will cease to exist. What will be used instead in the calculation algorithms has not yet been specified.

Do you need information on this issue? and our lawyers will contact you shortly.

Disability pension

Citizens who have lost the opportunity to work and receive a salary receive social support from the state. The grounds for its provision are written down in Law No. 181-FZ of November 24, 1995. The conditions for assigning a disability pension are:

determination of disability by medical and social examination bodies (MSE);
the ability to confirm the insurance period (without taking into account the duration).

The new legislation does not take into account the causes of disability. In addition, social benefits are due to a citizen who, in principle, has experience. Even one day for which the employer transferred the contribution to
Pension Fund.

Attention: if a person does not have work experience, then he is assigned a social benefit. In particular, disabled children receive this. Download for viewing and printing:

Survivor's insurance pension

In order to support disabled relatives of a deceased person, they are assigned a pension. Its amount depends on the coefficient earned by the deceased. The following persons may qualify for this payment:

Dependents who are members of the family of the deceased. The main criterion is the inability to earn money on your own. Among other things, preferential grounds for receiving a pension include the fact that a young person is studying full-time and has not reached the age of 23.
The parent or spouse of the deceased caring for his children (under 14 years of age). This group includes brothers and sisters, grandchildren and other relatives. The main criterion is the absence of an able-bodied parent living with the child.
In some cases, a pension is assigned to a person who was not previously a dependent of the deceased. This happens when a person loses other sources of income. At the same time, the decision to assign a payment is not affected by how much time has passed since the death.

Conditions for applying for a pension in connection with the loss of a breadwinner:

the former breadwinner has a minimum insurance period (at least one day);
lack of evidence of a criminal act on the part of the applicant that led to the death of the breadwinner.

Important: the same type of maintenance at the expense of the Pension Fund budget is assigned in favor of a family whose breadwinner is declared missing.

Principle of calculation of insurance pension assignment

The formula by which the amount to be paid is calculated:

RP = IPKof x ZDK, where:
RP - estimated amount of pension payment;
IPKof - pension coefficient, determined individually;
ZDK - IPKof indicator in rubles on the date of appointment.

For reference: for citizens engaged in labor activities before the new formula came into force, individual coefficients (scores) are calculated based on the information available in the Pension Fund of Russia. Attention! From 2025, a different formula will be in effect with a modified method and calculation procedure.

How is the individual coefficient calculated?

IPKof is the main indicator influencing future receipts from the Pension Fund. The formula for determining it is:

IPKof = (IPKs + IPKn) x KvSP, where:
IPCs - indicator for the period before 01/01/2015;
IPKn - IPKof after the designated date;
KvSP is an increasing coefficient used to encourage later applications for payment.

The increase is applied when assigning social benefits for old age and loss of a breadwinner:

So, if you delay the application for a year after the legal deadline, the coefficient will increase the IPKof by 7%;
a five-year delay would increase the rate by 45%;
and in 8 years it will grow by 90%.

Basic or fixed part of the pension

This part of the accrual is guaranteed by the state. It is established by Law No. 400-FZ and is subject to annual (February 1) indexing. So, in 2019, the size of this part of the accrual was 5334.19 rubles.

The legislation establishes an increase in some cases in the size of the basic component of the pension payment. Namely:

it has been doubled for elderly citizens who have crossed the 80-year-old threshold, as well as disabled people of group 1;
the increase is practiced for pensioners with dependents;
the base rate increases for:
- children left without parental care;
- workers of the Far North with extensive experience (15-20 years);
- agricultural workers whose experience exceeds 30 years.

A reduction in the base rate is established for disabled people of group 3 who are able to work (50% of the basic indicator).

Attention: for citizens who apply for deferred pension payment, the basic component also increases in percentage terms. The exact figure depends on the number of years you delay retirement.

How insurance pension benefits are assigned

To receive maintenance from the Pension Fund of Russia, it is necessary to initiate the assignment process. A citizen can contact the Pension Fund branch:

in person (preferred);
through the postal service (you need to have copies of papers certified by a notary);
via the Internet (on the official website of the Pension Fund);
using the services of a multifunctional center (in cities);
through a representative (a notarized power of attorney is required);
through the employer (the HR officer will draw up the documents).

The application must be accompanied by documents confirming the legality of the insurance payment. Papers are registered, all data is recorded in a special journal.

Important: pension payments are accrued from the date of application, but not before the right to it arises. This is considered the day the application is submitted if:

all documents have been provided within the next three months;
no violations were found in them.

Can pension payments be stopped?

The conditions under which insurance pension payments are established by law:

suspend;
stop.

Accruals can be frozen for the following reasons:

the recipient does not accept payment for more than six months;
the citizen has not undergone re-examination by the ITU;
the minor recipient has reached the age of 18 and has not reported preferential reasons for extending payments;
the citizen’s residence permit has expired (for foreigners);
the recipient moved for permanent residence to a country that has an agreement with the Russian Federation on providing citizens with pensions.

Payments of insurance pensions are stopped if the recipient:

died;
declared missing;
did not come to the Pension Fund office within six months from the date of suspension of accruals;
lost the right to the assigned type of content;
renounced his pension;
did not receive a residence permit (applies to foreigners).

Important: these transactions with pension accruals are carried out from the first day of the month following the date of occurrence of the grounds.

Methods of payment of pension benefits

The pension content is transferred to the recipient monthly for the current period. The method of carrying out the operation is determined during the consideration of the application. In addition, citizens are allowed to change it on their own initiative, based on personal convenience. To do this, you should submit a corresponding application to the Pension Fund authorities.

As a rule, pension amounts are received by recipients through:

Postal office;
banking institution.

Important: in case of a change of residence, citizens are required to notify the Pension Fund of the Russian Federation in order to determine a convenient method for delivering content.

The procedure for indexing pensions in 2020

The insurance content is indexed by the state annually. Thus, in 2016 it was increased by only 4% with a recorded inflation rate of 12.9%. In January 2017, citizens were paid five thousand each as compensation for lost amounts.

The inflation rate for 2016 was set at 5.4%. However, the Pension Fund budget includes indexation in the amount of 5.8%. Thus, in April 2017, pension amounts will increase by another 0.38%.

In 2016, the government made fundamental decisions, the validity of which was extended for the current period:

indexation of pensions for working recipients is not carried out (extended until 2020);
employed pensioners will receive all increases associated with indexation after dismissal;
if rehired, the recipient will again have their promotions stopped.

Important: the annual recalculation of pension amounts associated with receiving additional points has been retained for employees.

In the period from 2019 to 2024, insurance pensions of unemployed Russians will be indexed every year in January. According to M. Topilin (Minister of Labor and Social Protection), the pension reform carried out will increase the pension provision of current pensioners and the pension coefficient of future persons disabled by old age.

Last changes

Since March 2019, when assigning an insurance pension, the estimated pension capital has been replaced by the IPC (individual pension coefficient). From this period it will be calculated simultaneously with the assignment of the insurance pension. In addition, if a citizen has the right to a pension - for long service or for disability - arose after receiving an old-age insurance pension, then he can choose to take into account the periods taken into account for the IPC when calculating pensions for long service and disability.

Our experts monitor all changes in legislation to provide you with reliable information.

Bookmark the site and subscribe to our updates!

Watch a video about pension indexation

Dear readers!

Topic No. 4 Mandatory pension insurance.

Plan

1). The concept and legal system of compulsory pension insurance.

2). Pension system of the Russian Federation: general characteristics. Pensions: concept, types. Insurance songs: concept, types, subjects.

3).Old-age insurance pension: concept, grounds and conditions for acquiring the right to a pension. Amount of old age pension. Fixed payment to the old age insurance pension.

4) Disability insurance pension: concept and conditions for acquiring the right to a pension. Amount of disability pension. Fixed payment

5) Insurance pension in case of loss of a breadwinner: concept, grounds and conditions for acquiring the right to a pension. The circle of persons entitled to a survivor's pension. Amount of insurance pension in case of loss of a breadwinner and fixed payment.

6) The procedure for establishing an insurance pension. Documents required for granting a pension. Deadlines for assigning an insurance pension.

7) Payment of insurance pension. Deductions from insurance pension.

8) Funded pension: concept, subjects of funded pension, conditions of appointment, size.

The concept and legal system of compulsory pension insurance.

The legal system of compulsory pension insurance is based on the general principles of compulsory social insurance discussed earlier, but at the same time it has its own characteristics.

First we need to understand the concept "compulsory pension insurance" - a system of legal, economic and organizational measures created by the state aimed at compensating citizens for the earnings (payments, rewards in favor of the insured person) received by them before the establishment of compulsory insurance coverage(paragraph 1, part 1, article 3 of the Federal Law “On Compulsory Pension Insurance in the Russian Federation” dated December 15, 2001 N 167-FZ).

The organization of pension insurance assumes that the funds from which pensions are paid are collected zu are made through the mandatory payment of insurance contributions to the Pension Fund, which we discussed in topic No. 2.

However, it is necessary to pay attention to the fact that Law No. 167-FZ gives the concept insurance contributions for compulsory pension insurance - mandatory payments that are paid to the Pension Fund, the purpose of which is to ensure the rights of citizens to receive compulsory insurance coverage for compulsory pension insurance (paragraph 6, part 1, article 3).

The insurance premium rate is 22% and has the following structure:

The 6% solidary part is intended to generate funds for the purpose of making a fixed payment to the insurance pension, social benefits for the burial of the deceased of certain categories of pensioners, as well as for other purposes. This part of the contribution is not taken into account when forming an insurance and funded pension.

- 16% of the insurance premium rate is intended to generate funds in for the purpose of determining the size of the insurance pension without taking into account the fixed payment to the insurance pension. From the individual part of the tariff a funded pension is also formed.

In accordance with current legislation, the tariff of insurance premiums is distributed as follows:

1). for persons born in 1966 and older, all insurance premiums are used to finance the insurance pension . Among them:

6% - in the joint part of the tariff (i.e. for a fixed payment towards an insurance pension and other purposes);

16% - for the individual part of the insurance premium tariff, for the formation of an insurance pension.

2). for persons born in 1967 and younger 6% of the tariff is also allocated to the joint and several part, and for 16% there are two options for distributing the tariff of insurance premiums:

A) - 6% - formation of a funded pension

- 10% - for an insurance pension;

b) 16 % direct to an insurance pension, refusing to form a funded pension.

Pension system of the Russian Federation: general characteristics. Pensions: concept, types. Insurance songs: concept, types, subjects.

In the Constitution of the Russian Federation, Art. 7 of which proclaims Russia to be a social state and provides for the establishment of state pensions and other guarantees of social protection, the principle of universal pension provision is enshrined.

Article 39 of the Constitution of the Russian Federation specifies these norms and guarantees everyone social security by age, in case of illness, disability, loss of a breadwinner, for raising children and in other cases established by law. It is determined that state pensions and social benefits are established by law.

Accordingly, the adoption of special pension laws that comply with the Constitution of the Russian Federation serves as a necessary state guarantee of the implementation of the right to pension provision.

The main legislative acts currently regulating the assignment and payment of pensions include:

On insurance pensions: dated December 28, 2013 No. 400-FZ;

About funded pension: from 28.12. 2013 No. 424-FZ;

On the procedure for financing payments from pension savings: Federal Law of November 30, 2011 N 360-FZ

On compulsory pension insurance in the Russian Federation: dated December 15, 2001 No. 167-FZ;

On additional insurance contributions for the funded part of the labor pension and state support for the formation of pension savings: dated April 30, 2008 No. 56-FZ

On non-state pension funds: dated May 7, 1998. No. 75-FZ;

On investing funds to finance the funded part of a labor pension in the Russian Federation: dated July 24. 2002 No. 111-FZ;

On state pension provision in the Russian Federation: dated December 15, 2001 No. 166-FZ. and etc.

The rules of pension law are often enshrined in by-laws, including:

Decrees of the President of the Russian Federation;

Acts of the Government of the Russian Federation;

Acts of relevant ministries and departments (Ministry of Labor, Ministry of Defense, Ministry of Internal Affairs, FSB of Russia, etc.);

International treaties and agreements;

Acts of the Constitutional Court of the Russian Federation

Today, structurally, the general pension system in modern Russia consists of several subsystems (relatively independent pension systems), namely:

- voluntary (additional) pension provision. Funded by additional voluntary insurance payments. However, to date, such pension provision has not been widely developed.

There are several reasons for this, the main ones being:

Low wages for workers, which does not allow them to make contributions to the formation of non-state pensions;

Persistent distrust of the population towards such funds;

Insignificant profitability of investing pension savings managed by management companies.

The pension system of any state is not a static phenomenon, it is a system that is constantly evolving,

In the Russian Federation, the next stage of transformations in the pension sector is currently underway and it is associated with Strategies for the long-term development of the pension system of the Russian Federation, approved by order of the Government of the Russian Federation dated December 25, 2012 No. 2524-r, which provides social priorities and guidelines, as well as state policy mechanisms in the field of pension insurance for the period until 2030.

The need to prepare the Strategy was determined by the economic and demographic challenges facing the domestic pension insurance system. The process of population aging and a significant increase in the proportion of elderly citizens is characteristic of most European countries, including Russia.

Based on the above, it follows that the method of social security in the event of a social risk is pension.

The new pension legislation highlights two types of pensions:

Labor: insurance and savings;

State pensions.

The criterion for distinguishing them is the source of payment.

From 01.01.2015 G. The pension assigned under the compulsory insurance system has changed its name from a labor pension to an insurance pension, which does not mean that the insurance pension has lost its relationship with work. The said pension is still assigned to persons who, during work or other activities, participated in the formation of the financial resources of the pension system.

Insurance pension - monthly cash payment to compensate insured persons for wages and other payments and remunerations lost by them due to the onset of incapacity due to old age or disability, and to disabled family members of insured persons for wages and other payments and remunerations of the breadwinner lost due to the death of these insured persons persons (Clause 1 of Article 3 of the Law on Insurance Pensions.)

In accordance with Art. 6 of the Federal Law “On Insurance Pensions” establishes the following types of insurance pensions:

1) due to old age;

2) due to disability;

3) in case of loss of a breadwinner.

The following have the right to an insurance pension:

Citizens of the Russian Federation insured in accordance with the Federal Law “On Compulsory Pension Insurance in the Russian Federation”;

Disabled family members of citizens of the Russian Federation insured in accordance with the Federal Law “On Compulsory Pension Insurance in the Russian Federation”;

Persons who are simultaneously entitled to different types of insurance pensions are provided with only one pension of their choice. Moreover, pensioners can receive a full pension regardless of the fact of work.

3). Old-age insurance pension: concept, grounds and conditions for acquiring the right to a pension. Amount of old age pension. Fixed payment to the old age insurance pension.

The above generic concept of “insurance pension” does not exclude the scientific development of specific concepts, in particular such as “old-age insurance pension”.

The right to an old-age insurance pension arises for the insured person upon reaching a certain age. The normal retirement age according to the ILO Convention No. 102 “On Minimum Standards of Social Security” of 1952 is considered to be 65 years or more.

To assign an old-age insurance pension on a general basis, it will be necessary three conditions:

Reaching a certain age (for women – 55 years, for men – 60 years);

Availability of insurance experience – 15 years;

Availability of an individual pension coefficient of at least 30 (points ) (Article 8 of the Law on Insurance Pensions).

The Federal Law “On Insurance Pensions” also provides the possibility of early assignment of an old-age labor pension.

The grounds for early provision of an old-age labor pension are different. Pensions are granted early due to:

- with working conditions that are characterized by danger, severity, harmfulness, intensity, tension (Article 1, Article 30 of the Law on Insurance Pensions). Early old-age pensions due to special working conditions are established for certain categories of workers employed:

1) in underground work, in work with hazardous working conditions and in hot shops;

2) at work with difficult working conditions;

Lists of such works are approved by the Government of the Russian Federation; they are listed in Government Decree dated July 16, 2014 No. 665.