To finance the insurance part of the labor. The size of insurance premiums for employers. Direction of insurance premiums for the formation of an insurance pension

Pension funds are formed at the expense of the budget of the Pension Fund of the Russian Federation. To clarify the issue of the procedure and sources of funding for labor pensions, paragraph 1 of Art. 6 of the Federal Law "On Labor Pensions in the Russian Federation" refers us to the Federal Law "On Compulsory Pension Insurance in the Russian Federation".

In accordance with Art. 18 of the Federal Law "On Mandatory Pension Insurance", the budget of the Pension Fund of the Russian Federation has special purpose, one of the purposes of spending the funds of the PFR budget is the payment of a labor pension.

The budget of the Pension Fund of the Russian Federation, in turn, is formed in accordance with Part 1 of Art. 17 of the Federal Law "On Compulsory Pension Insurance" due to:

1) insurance premiums, mainly these include insurance premiums for compulsory pension insurance - part of these contributions is sent to the federal budget, part - to the PFR budget;

2) funds federal budget, which primarily include a part of the unified social tax transferred from the federal budget to the budget of the RF Pension Fund;

3) amounts of penalties and other financial sanctions;

4) income from placement (investment) of temporarily free funds of compulsory pension insurance;

5) voluntary contributions from individuals and legal entitiespaid by them not as policyholders or insured persons;

6) other sources not prohibited by the legislation of the Russian Federation.

The structure of labor pensions, established by the Federal Law "On Labor Pensions in the Russian Federation", presupposes three components of labor pensions: insurance, basic and funded. Parts of labor pensions in accordance with the Federal Law "On Compulsory Pension Insurance" are formed from different sources of funding. Funding of the basic part of labor pensions is carried out at the expense of the unified social tax, financing of the insurance and funded part of labor pensions is carried out at the expense of insurance contributions for compulsory pension insurance. The unified social tax and insurance contributions for compulsory pension insurance have a single object of taxation and tax base. Both the unified social tax and insurance contributions are paid by organizations, enterprises and private entrepreneurs with wages their employees, as well as other remunerations due to employees for labor activity, including for labor activity under civil contracts. The difference between these two types of compulsory payments is that the unified social tax is paid at the expense of the employer, based on the amount of wages paid, and insurance contributions for compulsory pension insurance are collected by the employer from the income of employees. The total amount of contributions to the Pension Fund collected from employees' income for compulsory pension insurance is set at 14%.

Article 238 of the Tax Code of the Russian Federation establishes a list of funds that are not subject to taxation and from which not only a single social tax, but also insurance contributions for compulsory pension insurance are not collected. Not subject to taxation:

1) state benefits paid in accordance with the legislation of the Russian Federation, legislative acts constituent entities of the Russian Federation, decisions of representative bodies of local self-government, including benefits for temporary disability, benefits for caring for a sick child, unemployment benefits, pregnancy and childbirth benefits;

2) all types of compensation payments established by the legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of the representative bodies of local self-government, related to:

a) compensation for harm caused by injury or other damage to health;

b) free provision of residential premises and utilities, food and food, fuel or related monetary compensation;

c) the payment of the cost and (or) the issuance of the due in kind allowance, as well as with the payment of monetary funds in return for this allowance;

d) payment for the cost of food, sports equipment, equipment, sports and dress uniforms received by athletes and employees of physical culture and sports organizations for the educational process and participation in sports competitions;

e) dismissal of employees, including compensation for unused vacation;

f) reimbursement of other expenses, including expenses for raising the professional level of employees;

g) employment of employees dismissed in connection with the implementation of measures to reduce the number or staff, reorganization or liquidation of the organization;

h) performance of work duties by an individual (including moving to work in another locality and reimbursement of travel expenses).

3) the amount of a one-time material assistanceprovided by the taxpayer:

a) to individuals in connection with a natural disaster or other extraordinary circumstance in order to compensate for the damage caused to them material damage or harm to their health, as well as to individuals who have suffered from terrorist acts on the territory of the Russian Federation;

b) family members of a deceased employee or employee in connection with the death of a member (members) of his family;

c) employees (parents, adoptive parents, guardians) at the birth (adoption, adoption) of a child, but not more than 50 thousand rubles. for each child;

4) amounts of wages and other amounts in foreign currencypaid to their employees, as well as to military personnel sent to work (service) abroad, taxpayers - financed from the federal budget by state institutions or organizations - within the limits established by the legislation of the Russian Federation;

5) the income of the heads of the peasant (farm) economy received from the production and sale of agricultural products, as well as from the production of agricultural products, their processing and sale - within five years starting from the year of registration of the farm;

6) income (with the exception of remuneration of employees) received by members of the duly registered clan, family communities of the indigenous peoples of the North from the sale of products received as a result of their traditional species fishing;

7) the amount of insurance payments (contributions) for compulsory insurance employees carried out by the taxpayer in the manner prescribed by the legislation of the Russian Federation; the amount of payments (contributions) of the taxpayer under agreements of voluntary personal insurance of employees, concluded for a period of at least one year, providing for payment by insurers of medical expenses of these insured persons; the amount of payments (contributions) of the taxpayer under contracts of voluntary personal insurance of employees, concluded exclusively in the event of the death of the insured person and (or) causing harm to the health of the insured person;

8) the employer's contributions paid by the taxpayer in accordance with the Federal Law "On additional insurance contributions for the funded part of the labor pension and state support formation pension savings», In the amount of paid contributions, but not more than 12,000 rubles. per year per each employee, in favor of whom the employer's contributions were paid;

9) the cost of travel of employees and their family members to the place of vacation and back, paid by the taxpayer to persons working and living in the Far North and equivalent areas, in accordance with applicable law, labor agreements (contracts) and (or) collective agreements ;

10) amounts paid to individuals by election commissions, referendum commissions, as well as from the election funds of candidates for the office of the President of the Russian Federation, candidates for deputies of the legislative (representative) body of state power of the subject of the Russian Federation, candidates for office in another state body of the subject of the Russian Federation, provided for by the constitution , the charter of a constituent entity of the Russian Federation and directly elected by citizens, candidates for deputies of a representative body municipal formation, candidates for the post of the head of the municipality, for another position provided for by the charter of the municipality and replaced by direct elections, electoral funds of electoral associations, electoral funds of regional branches of political parties that are not electoral associations, from the referendum funds of the initiative group for holding a referendum of the Russian Federation, a referendum of a constituent entity of the Russian Federation, a local referendum, an initiative campaigning group for a referendum of the Russian Federation, other groups of participants in a referendum of a constituent entity of the Russian Federation, a local referendum for the performance of work by these persons directly related to the conduct of election campaigns, referendum campaigns;

11) the cost of uniforms and uniforms issued to employees, students, pupils in accordance with the legislation of the Russian Federation, as well as civil servants of federal authorities free of charge or with partial payment and remaining in personal permanent use;

12) the cost of travel benefits provided by the legislation of the Russian Federation to certain categories of employees, students, pupils;

13) the amount of material assistance paid to individuals at the expense of budgetary sources by organizations funded by budgetary funds, not exceeding 3,000 rubles. for one individual for the tax period;

14) the amount of tuition fees for basic and additional vocational educational programs, vocational training and retraining of employees, included in the composition of expenses taken into account when determining tax base on corporate income tax;

15) amounts paid by organizations (individual entrepreneurs) to their employees to reimburse the costs of paying interest on loans (credits) for the purchase and (or) construction of residential premises, included in the composition of expenses taken into account when determining the tax base for corporate income tax.

Clause 3 of Art. 6 of the Federal Law "On Labor Pensions in the Russian Federation" regulates that the funded part of the labor pension is established only if there are funds accounted for in the special part of the individual personal account the insured person.

The main function of the funded part of labor pensions is to protect against inflation and increase the size of labor pensions. For these purposes, the following procedure for financing the funded part of labor pensions is established: deductions for the funded part of labor pensions are received by the Pension Fund of the Russian Federation and are not personified before being deposited into individual personal accounts of citizens. In the period from the moment these funds are received by the Pension Fund and until they are transferred to the individual personal accounts of citizens, the state has the right to invest these accumulative deductions in income assets. In this way, protection of these funds from inflation and an increase in their size is ensured. After the receipt of insurance contributions from the Pension Fund of the Russian Federation to the individual personal accounts of citizens, these contributions are no longer the property of the state, and the state loses the right to dispose of them. From that moment on, the insurance premiums transferred to finance the funded part of labor pensions are the property of the citizen.

Russians are finding it difficult to get 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 by 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 compulsory, so for most workers it is 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 a month. 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, while compensating for the negative impact of inflationary processes.

Of course, the basic pension as long as far to living wage , but one way or another, this is not something that future retirees should rely on. As of the end of 2013, the basic pension component totaled 3610 russian rubles 31 kopecks.

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

Insurance pension

Insurance pension - it is possible to calculate personally, for each of us.

In order to count on an old-age insurance pension by 2025 for men and women, 60 and 55, 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 such a number of points if they begin to transfer sixteen percent of contributions to the formation of one, within fifteen years from two minimum wages, or for thirty years from one, without making deductions to the funded part. The value of the minimum wage in 2013 was equal to 5205 rubles.

The main provisions of the insurance pension

An important quality of the insurance part of the pension is played by a mechanism that allows one to avoid general leveling and to link the size of the retirement pension with the amount of wages and seniority of the pensioner. There is a direct relationship between the amount of salary and the amount of payments from it and, accordingly, the amount of future pension accruals. In other words, it directly depends on the number of paid insurance premiums to the pension budget, for the entire working period of a person.

All this number of contributions is called the estimated pension capital. It is based on a portion of the contributions received from the employer. The volumes of paid contributions undergo a 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 prescribed part when a person reaches retirement age, is as follows:

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

According to the legislation of the Russian Federation, the insurance and funded components of pensions are calculated starting from the middle billing period , which is 228 full calendar months from January 1, 2013 (instead of 216). Such a result is the required amount of monthly pension insurance payment; this amount can increase due to indexation.

Reforms in the field of insurance pension

About this part pension contributions further innovations in accounting for the pension rights of Russian citizens are planned.

Note also that this component of the pension will accrue sixteen percent of the employer's deductions, even if the citizen refuses to form the funded part, and ten percent, if by 2014 he will submit pension Fund a statement on the decision to make transfers to a non-state pension fund.

Differences between the insurance part of the pension and the funded

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 monetary contributions is not at the disposal of the state. Contribution owner has the ability to transfer it to the management company the Russian Pension Fund (Vnesheconombank) or another financial institutionentitled to the formation of a pension. But this is in the event that he trusts her and wants to significantly increase the size of his payments at the end of his work activity.

Experts say that for ten fifteen years there is a cash deficit in the pension fund and disruptions in payments are possible, as a result of which the insurance part of the pension will suffer directly, because it is not saved on the personal accounts of people. Since at a particular moment of deficit, finance is used in order to be able to make necessary payments to people of retirement age. As a result of this, the state is trying to attract the population to a later exit to a well-deserved rest and the formation of the accumulative component of deposits at the expense of the insurance part.

It is necessary to clearly understand that the insurance part of the pension is the contributions used by the state and not provided for obtaining additional investment income!

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

Configurations in insurance pension 2015

This year, it is planned to establish the smallest IPK (individual pension coefficient), which is an necessary condition for calculating pension, in 6.6 units and has a tendency of annual growth by 2.4 units, until reaching a value equal to thirty units by 2025.

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

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

Rossiyskaya Gazeta, 20.08.2004

There are three tables in the notice on the state of an individual personal account. Please explain what each of them means, why are they needed?

Let me remind you that according to the new pension legislation, the labor pension consists of three parts: the basic (it is provided by the state, regardless of the person's labor contribution and financed from the federal budget), the insurance (it depends on the salary and insurance contributions paid from it to the Pension Fund throughout labor biography) and, finally, cumulative. It is precisely these accumulative funds, in contrast to the insurance part, that a future pensioner can dispose of independently - and increase them by transferring them to trust management to a private structure or by sending them to one of the NPFs, or, if there is no desire to risk, leave them at the disposal of the state.

The individual personal account of each future pensioner (each insured person) reflects the accrued and received insurance contributions to the Pension Fund for the accumulative (first table) and insurance (second table) part of the future pension. As for the third, lower table, in it the citizen is given a decoding of how the contributions received are distributed among the policyholders (places of work). So far - only for 2002.

I would like to note that, on average, only 2 percent of the employee's wage fund is allocated for accumulation, and 12 percent for the insurance part. Each insured person will receive information about the personalization of funds for 2003 next year. This is a very important table: it can be used to determine which of your employers did not pay (or did not pay in addition) pension insurance contributions from your salary.

Information about insurance contributions for financing the funded part of the labor pension (special part of the ILS)

Indicator name	Line code	Amount (RUB)
Pension savings funds transferred to trust management by the FIU management company (p. 10 \u003d p. 11 + p. 12)
- insurance premiums received by the FIU in 2002 and reflected in the special part of the ILS
- clean financial results (income) from temporary placement PFR insurance contributions received by the FIU in 2002
Insurance premiums paid by the FIU in 2003 and reflected in the special part of the ILS
The total is accounted for in the Pension Fund of the Russian Federation of pension savings in the special part of the HUD (line 30 \u003d line 10 + line 20)

Information on insurance contributions for financing the insurance part of the labor pension (general part of the medical insurance)

*) In accordance with the Decree of the Government of the Russian Federation of 15.03.2004 No. 141, insurance premiums received by the Pension Fund of the Russian Federation in 2002 are subject to increase by an indexation coefficient of 1.177

Information on insurance premiums for financing labor pensions received by the Pension Fund of Russia in 2002 and reflected on the ILS

How to check the correctness of the amounts of deductions given in the tables? What to do if the data received from the employer does not match the data from the Pension Fund? How to reconcile the data and achieve the correction of the data indicated on the personal account?

If it seems to you that something is wrong with the amounts of deductions, the first thing to do is to contact your employer to clarify whether your compulsory pension insurance contributions were correctly calculated. Tariffs are established by Article 22 of the Federal Law of December 15, 2001 No. 167-FZ "On Compulsory Pension Insurance in the Russian Federation". If the employer's data does not correspond to the amounts indicated in the notification, you must contact the territorial body of the Pension Fund of Russia and find out why this happened. Perhaps it a technical error... But much more often the policyholder (your company) incorrectly applies tariffs, and in this case he is obliged to additionally charge and pay additional insurance premiums, as well as submit corrective forms to the Pension Fund to correct the data in the personal account.

Unfortunately, many employees are simply afraid to sort things out with the employer - what if there will be complications at work?

In principle, the employee can independently check the data in the notification. To do this, you need to count down the amount of salary from which the insurance premiums were calculated. For this, the amount of insurance premiums is divided by the rate - 14, 2 or 12 percent. Then it will only be elementary to compare the amounts received with the data indicated in their own pay stubs. But again, if inconsistencies are revealed, you will have to officially contact both the employer and the pension authority.

I can tell you one thing: underpayment (or non-payment at all) of insurance premiums are usually massive - they concern almost all employees of the violator's enterprise. Therefore, to solve the problem, you can resort to the help of the trade union, contact the labor inspectorate, and finally the court. That is, use the same forms of influence on the employer that are provided for Labor Code in case of non-payment or delay in salary.

Let's go back to the tables. The second of them, the one that reflects the receipt of funds for the insurance part of the pension, shows the contributions for 2002 and 2003, as well as their amount. However, contributions for 2002 should be indexed by 17.7 percent to keep pension money from inflation. However, the amount was withdrawn without taking into account this indexation. Why?

The reality is that debtor companies often transfer insurance premiums very late - sometimes even for the previous year or the year before last. Therefore, while working out the technology, the PF specialists decided to reflect on individual accounts the specific amounts of contributions received in a particular period, so that the employee could control his employer. The real increase in insurance premiums in rubles, obtained as a result of indexation, will be calculated later - when assigning a labor pension. But we also indicate the indexation coefficient (it is approved by the government annually) in the letter. Next year, perhaps, we will add a line to the notice, in which we will indicate additionally how the insurance premiums have increased due to their indexation. This proposal is under consideration.

Now - questions about the funded part. The notification of the PFR does not indicate in which management company the pension savings are located. The citizen does not have any document confirming the transfer of money to the selected management company. How to find out: has the money been transferred to the selected company, has there been an error?

In principle, the provisions of the Federal Law No. 111-FZ of July 24, 2002 "On Investing Funds to Fund the Funded Part of the Labor Pension in the Russian Federation" and the Order of the Ministry of Finance of Russia No. 56n of June 30, 2003 do not impose on the Pension Fund the obligation to inform the insured citizens which Criminal Code transferred their pension savings. But I agree that this is important information and people would certainly like to receive it. But there are difficulties here: information about the transfer of money is confidential and cannot be disclosed. And they are contained in our centralized database, which is reliably protected, and regional offices do not have access to it. Therefore, we are now working on this option: a citizen applies with a request to his territorial administration of the PF, the request is sent to the Center by e-mail, the information is "taken out" from the database and sent to the region so that the citizen can receive it. We are now working with programmers on how best to do all this. I think a solution will be found.

The first table in line 3 shows the net financial result (in other words, income) from the temporary placement of insurance premiums intended for the formation of the funded part of the pension received by the Pension Fund of the Russian Federation in 2002. How was it calculated?

There is a special Regulation on the order of net financial result, approved by order Ministry of Finance of Russia from 30.06.2003 No. 55n (registered in the Ministry of Justice of Russia on 21.07.2003, No. 4911). Based on this Regulation, the net financial result was calculated, as well as the growth rate of the amounts of insurance contributions for the funded part of the labor pension received by the PFR during 2002. This ratio was about 0.40, that is, the funded part of future pensions increased by 40 percent during 2002-2003. These calculations, performed by the RF Ministry of Finance, were approved by the Government (by a decree of March 15, 2004). By the way, these documents were printed by your newspaper.

The letter contains two statements about the choice of a management company and about the transfer to an NPF. Many people do not understand whether it is necessary to fill out one of the applications or both?

One thing, of course. You either choose yourself investment portfolio (a management company), which will invest your savings, or go to a non-state pension fund. If you do not receive any application from you to the Pension Fund, by default the funds will remain either with the state (the FIU and the state management company) or with the same management company that you chose a year ago.

How to make sure that the management company chosen a year ago continues to work on the market?

In the territorial bodies of the PFR, in organizations with which agreements on mutual certification of signatures have been concluded, a list of management companies with which the Pension Fund has concluded agreements is posted on information stands trust management... This list (as well as the list of non-state pension funds admitted from this year to participate in compulsory pension insurance) can also be seen on our official website www.site. There is it on the websites of our regional offices, on the website of the Ministry of Finance of the Russian Federation.
The FIU signed 63 trust management agreements with 55 management companies - winners of the competition held by the Ministry of Finance last year, as well as with a state management company appointed by the Government. The contracts are concluded for 5 years.

Will the Ministry of Finance hold a new competition for the selection of management companies and "shake up" the list?

On August 10, the Pension Fund approved a draft government decree on amendments to the rules for holding a competition for the selection of Criminal Code. For example, it is planned to tighten the requirements for the minimum experience of the management company, introduce a requirement for its experience in carrying out activities as a management company investment funds, mutual investment funds or non-state pension funds at least three years at the time of filing an application for the competition in 2004, at least four years - in 2005, at least five years - starting from 2006.

The organizer of the competition will be federal Service by financial markets.
The competition will probably take place later than last year, presumably on October 1. This is due to the reform of state executive bodies.

If the competition takes place, it is quite possible that the number of management companies with which the Pension Fund will conclude trust management agreements will increase. But since the deadline for submitting applications by future pensioners is limited to October 1, they will be able to really choose new Criminal Code only next year.

But what if the employee has not received an information letter from the Pension Fund? Where to go and do you need to provide any documents?

Most often, such situations arise for a very simple reason: the employer, when reporting information about employees to the Pension Fund, makes a mistake with the mailing address. It happens that the employee himself, when moving, forgets to inform his employer about this. If the insured citizen has not received the notification, he has the right to contact his territorial PFR office at the place of residence or work. There, according to the electronic register, it will be determined whether the region received a notice (in other words, whether the mail was mistaken with the delivery). If there was a notice, it will be found in the return mail and handed to the citizen. If there is no notification, he will be given an extract from his individual personal account, which will indicate all the information on the individual personal account.

Going to your office of the Pension Fund, do not forget to bring your passport (or other identity card) and insurance certificate of compulsory pension insurance - they will need to be presented to the employees of the Fund.

In conclusion, I would like to appeal to all future retirees: it is better to spare no time today and figure out how your pension is accumulated, than to be nervous and upset after many years when it is calculated. I advise everyone to keep the annually sent by us information letters - they will help you check the correctness of the calculations of the employees of the Pension Fund.

Irina Innocent

Pension: calculation and order of registration

1.2. Financing of labor pensions

According to the source of funding, the pension system of the Russian Federation is subdivided into: pension provision and pension insurance.

Pension insurance is funded from national resources and the federal budget and applies to those citizens who, due to various reasons for incapacity for work, cannot use the pension insurance method (these are state pensions). The state pension is provided to citizens in order to:

Compensation for earnings (income) lost in connection with the termination public service upon reaching the length of service established by law when retiring to an old-age labor pension (disability);

Compensation for harm caused to the health of citizens during the passage military service, as a result of radiation or man-made disasters;

Providing disabled citizens with a livelihood in the event of disability or loss of a breadwinner.

Financing of state pensions, in contrast to labor pensions, is carried out at the expense of the federal budget.

Pension insurance funded by insurance premiums from legal entities and individuals (insurance financing method) - these are labor pensions. Financing the payment of the insurance and funded parts of the labor pension - at the expense of the amount of insurance contributions of policyholders (employers) paid for compulsory pension insurance of employees to the PF budget.

To ensure the financing of the payment of the insurance and funded parts at the expense of the PF budget, a compulsory pension insurance system has been introduced, which applies to citizens of the Russian Federation, as well as foreign citizens and stateless persons permanently or temporarily residing in Russia:

Working on labor contract or an agreement of a civil nature, the subject of which is the performance of work, the provision of services, as well as under an author's or licensing agreement;

Self-employed (individual entrepreneurs, private notaries, lawyers);

Those working outside the territory of the Russian Federation, in case of voluntary payment of insurance premiums, unless otherwise provided international treaties;

Order financial security the payment of labor pensions (parts of an old-age labor pension) is determined by the Law “On compulsory pension insurance in the Russian Federation”.

The right of citizens to a labor pension is associated with the payment of insurance contributions by the employing organization for compulsory pension insurance, which are credited directly to the PF budget. The funds are used to pay a fixed base amount of the insurance part of the labor pension, as well as to finance some other expenses: delivery of pensions, to reimburse the payment of insurance premiums for the period of parental leave until the child reaches the age of one and a half years and for the period of military service on conscription in the amount stipulated by federal law.

The right to a labor pension and its size now directly depend on the number of years in which insurance contributions were paid to the pension system, and the submission of individual information to the personalized accounting system.

Citizens who have reached retirement age, but have not acquired the right to establish an old-age retirement pension, can receive pension savings accounted for in their retirement account of the funded part of the retirement pension, in the form lump sum... At the same time, the law defines the criteria for persons entitled to the specified payment, and the procedure for applying to a non-state pension fund carrying out compulsory pension insurance for a lump sum payment.

Payment will be made within one month from the date of the decision in cash in cash through the fund's cashier by transferring funds through a post office or by transferring them to a person's bank account.

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11.5. Types of state pensions

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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 (farmer) households).

Table 2.2

The amount 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 (farmer) households.

	To finance the insurance part of the labor pension
Up to 280,000 rubles	14,0 %	8,0 %	6,0 %
From 280,001 rubles to 600,000 rubles	39,200 rubles + 5.5% from the amount exceeding 280,000 rubles	22 400 rubles + 3.1% from the amount exceeding 280,000 rubles
Over 600,000 1!	56 800 rubles	32 320 rubles	24 480 rubles

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, other rates of insurance premiums are applied: (Table 2.3).

The insured person has the right to refuse to receive the funded part of the labor pension from the Pension Fund of the Russian Federation 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 funds from the PFR budget 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.

The pension reform and the enactment of new pension laws were carried out against the backdrop of a stable financial position of the PFR in 2001-2002, with a substantial 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 a lot of doubts about guarantees financial sustainability systems. One of the priorities for finalizing the legal framework is the adoption of the law on the Russian Pension Fund.

Table 2.3

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

Base for calculating insurance premiums for each individual on an accrual basis from the beginning of the year	For persons born in 1966 and older	For persons born in 1967 and younger
To finance the insurance part of the labor pension	To finance the insurance part of the labor pension	To finance the funded part of the labor pension
Up to 280,000 rubles	10,3 %	4,3 %	6,0 %
From 280,001 rubles to 600,000 rubles	28 840 rubles + 5.5% from the amount exceeding 280 000 rubles	12,040 rubles + 3.1% from the amount exceeding 280,000 rubles	16 800 rubles + 2.4% from the amount exceeding 280 000 rubles
Over 600,000 rubles	46 440 rubles	2960 rubles	24 480 rubles

Table 2.4

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

On January 1, 2010, the amendments to the tax code RF. 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, corporate property tax. A large number of changes have been made regarding the procedure for calculating income tax. However, the most significant event current year was the replacement of the UST with insurance premiums.

Limiting value income of each individual for the calculation of insurance premiums will be 415 thousand rubles. (it will be determined on an accrual basis from the beginning of the calendar year). If the limit is exceeded, no insurance premiums will be charged. There is no regressive scale used for UST purposes in relation to 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 calculating other remuneration to individuals must in total transfer 26 percent to insurance contributions for each employee from an amount not exceeding 415 thousand rubles. For agricultural producers, organizations and individual entrepreneursapplying the simplified tax system, unified agricultural tax or paying UTII, as well as for persons using the labor of disabled people, a reduced tariff has been established for 2010;

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

July 24, 2009 was adopted the federal law No. 212-FZ "On insurance contributions to the pension fund of the Russian Federation, fund social insurance Russian Federation, federal compulsory fund health insurance and territorial compulsory health insurance funds ", which established:

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