Send your good work in the knowledge base is simple. Use the form below

Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.

Posted on http://allbest.ru

INTRODUCTION

insurance pension experience

Relevance of the research topic. The right to social security is one of the generally recognized socio-economic human rights. The norms of the Universal Declaration of Human Rights and the Constitution of the Russian Federation are the main postulates on which all social security, including pensions, is based.

Article 25 of the 1948 Universal Declaration of Human Rights states: “Everyone has the right to a standard of living adequate for his own health and well-being, including food, clothing, housing, medical care and necessary social services.” and his family, and the right to security in the event of unemployment, illness, disability, widowhood, old age or other loss of livelihood due to circumstances beyond his control.”

And in Article 39 of the current Constitution of the Russian Federation the right to social security is expressed as follows: “Everyone is guaranteed social security by age, in case of illness, disability, loss of a breadwinner, for raising children and in other cases established by law.”

Throughout the existence of pension provision, it has been subject to changes and adjustments, the so-called pension reform. Pension reform in Russia is a dynamic phenomenon that included several stages, the last of which began this year.

Since January 2015, a new stage of pension reform has begun in Russia, the fourth in a row over the past 25 years. During this period, a new procedure was introduced for the formation of pension rights of citizens and the calculation of pensions in the compulsory pension insurance system.

On January 1, 2015, the basic laws of the Pension Reform 2015 came into force and, in particular, two basic federal laws dated December 28, 2013 No. 400-FZ “On Insurance Pensions” and No. 424-FZ “On Funded Pensions”.

Changes in the pension system within the framework of this stage of pension reform affected both those who have already retired or are retiring in the coming years, and future pensioners who are just starting their career. The reason for this is that the size of pensions will be determined not in rubles, but in points (pension coefficients). But, despite the apparent simplicity, there are a considerable number of complexities and nuances that I consider necessary to explore.

These circumstances apply to the majority of citizens who would like to clearly know what awaits them in the future, and this determines the choice of topic for writing a final qualifying work.

To conduct further study and analysis, it is necessary to formulate goals and objectives.

The purpose of the final qualifying work is to analyze the general grounds for assigning old-age insurance pensions, taking into account special length of service, the possibility and procedure for summing up various periods of special experience.

The objectives of the study are:

Formulate the definition of an insurance pension,

Consider the general grounds for assigning old-age insurance pensions;

To study the influence of special length of service on the assignment of an old-age insurance pension;

Study the list of documents required to assign a pension;

The methodological basis of the research in this final qualifying work is presented by comparative legal, structural-functional, comparative and technical-legal methods.

The structural-functional method is intended to determine the place, role and functions of each element of the insurance pension system.

And using the comparative method, you can compare the advantages and disadvantages of calculating pensions according to the old and new rules.

The comparative legal method allows us to compare different legal systems or their individual elements - laws, legal practice, etc., in order to identify their general and special properties.

Using the technical and legal method, it is possible to formulate the conceptual apparatus of old-age insurance pensions, specify them and carry out a unified classification of regulations governing this issue.

The empirical basis of the study was the text of the Constitution of the Russian Federation (adopted by popular vote on December 12, 1993) (taking into account the amendments introduced by the Laws of the Russian Federation on amendments to the Constitution of the Russian Federation dated December 30, 2008 N 6-FKZ, dated December 30, 2008 N 7-FKZ, dated February 5, 2014 N 2-FKZ, dated July 21, 2014 N 11-FKZ), Federal Law dated December 28, 2013 N 400-FZ “On Insurance Pensions” Federal Law dated July 16, 1999 N 165-FZ “On the Basics of Compulsory Social Insurance”, Federal Law of December 15, 2001 N 167-FZ "On compulsory pension insurance in the Russian Federation", Federal Law of July 24, 2009 N 212-FZ "On insurance contributions to the Pension Fund of the Russian Federation, Social Insurance Fund of the Russian Federation, Federal Mandatory Fund medical insurance", Federal Law of April 1, 1996 N 27-FZ "On individual (personalized) registration in the compulsory pension insurance system", regulatory legal acts adopted in pursuance of this law.

The theoretical and practical significance of the study lies in the fact that this final qualifying work can be used as a teaching aid for teaching the discipline “Social Security Law”.

The structure of the final qualifying work consists of three chapters, including six paragraphs, a conclusion and a list of references.

Chapter I. CONCEPT AND STRUCTURE OF OLD-AGE INSURANCE PENSION

1.1 Pension reform of 2015. Concept and types of insurance pension

This year was marked by a new pension reform. Let's find out what innovations the Pension Reform 2015 presented to current and future pensioners.

Firstly. From January 1, 2015, the old-age labor pension will be transformed into two independent types of pension: an insurance pension and a funded pension.

New rules for calculating pensions from 2015 will apply only to the insurance part of the labor pension (according to the old terminology).

The insurance pension is formed within the framework of the solidarity system, i.e. Insurance contributions to the Pension Fund of the Russian Federation go to pay pensions to current pensioners.

The funded pension does not have a solidarity nature and does not go towards paying current pensions to pensioners.

Insurance contributions directed towards the formation of a funded pension can be transferred to non-state pension funds (NPFs) and management companies (private or public), which will invest these funds in financial market instruments permitted by law and thereby increase the amount of pension savings over time.

Secondly. From January 1, 2015, a new procedure for the formation and calculation of insurance pensions is being introduced in Russia.

The insurance pension will now be calculated not in rubles, as before, but in so-called pension coefficients or points. How to apply for an old-age insurance pension? // "Electronic magazine "ABC of Law". 2015.

The size of the insurance pension has been affected since 2015. What affects the size of the old-age insurance pension? // "Electronic magazine "ABC of Law". 2015. :

Wage,

Duration of insurance period,

Age of application for insurance pension and

The cost of one point, which will be determined annually by the government.

Accumulated points will be transferred into rubles only when a pension is assigned.

Thirdly, the ability to choose a pension option.

This means that by the end of 2015, citizens whose funded part of their labor pension (now funded pension) was formed not in a non-state pension fund or a management company, but in the Pension Fund of the Russian Federation, must decide and choose the option for their pension provision:

Completely switch to an insurance pension only, and abandon the funded pension.

In order to consciously decide on the option for your future pension provision, we will consider all the pros and cons of each of these options.

In order to better understand the innovations of the 2015 Pension Reform, which are more focused on the insurance (distribution or, more precisely, generational solidarity-based) pension system, let’s take a short historical excursion.

The first country to create a pension system based on insurance principles (or principles of intergenerational solidarity) was Germany. Quote by: Zakharov M.L., Tuchkova E.G. Social security law in Russia. M., 2012. - 112 p.

According to a law passed in 1889 by German Chancellor Otto von Bismarck, certain categories of German citizens acquired the right to a state pension upon reaching 70 years of age.

True, few lived to that age at that time (the average life expectancy was only 45 years). But for long-livers of that era it was a good bonus. At the beginning of the 20th century, this model, based on generational solidarity, that is, when payments of current pensions are made from contributions from existing workers, was borrowed by other European countries, including the USSR.

The current retirement age in Russia was established back in the 1930s, when the average life expectancy did not exceed 45 years.

In addition, the pension did not apply to rural residents, who made up the majority of the country's population.

Such a pension system did not pose a big problem for the country's budget. And today, despite the fact that the demographic situation has changed significantly (the number of workers is decreasing and the number of pensioners is increasing), in Russia, as in many countries of the world, a distribution (solidarity) pension system operates.

It is also necessary to take into account that the distribution (solidarity) pension system is effective in the presence of two mandatory conditions:

The working population significantly exceeds the number of pensioners;

Organizations regularly pay insurance contributions to the Pension Fund for all employees.

Statistics from recent years show that Russians over 65 years of age make up 13% of the total population. According to the Ministry of Labor, the average annual number of labor pension recipients in 2015 will be 39 million people, in 2016 - 39.40 million people, and in each subsequent year the number of labor pension recipients will increase by approximately 400 thousand people. Quote by: Mikhailenko, Yu.A. All about pensions: types, conditions of assignment, M.: Nauka, 2011.

Experts predict that by 2035 the number of pensioners and working Russian citizens will be equal, and this situation will create serious difficulties for the country’s pension system.

There are also big problems with paying insurance premiums in our country: according to some data, from 40% to 60% of Russian companies hide part of their employees’ earnings from taxes.

Today, public pension systems in many countries around the world are experiencing increasingly serious financial difficulties, the most important reason for which is the aging of the population.

Based on forecasts for the deterioration of the demographic situation in Russia, a pension reform was launched in 2002, the essence of which was a gradual transition from a distribution to a distribution-savings pension system.

At the same time, it is necessary to keep in mind that the funded pension system was not created to replace the distribution pension system, but to be an additional component.

It is known that funded pensions are mandatory for workers born in 1967 and younger. Insurance contributions for funded pension:

Received into an individual account,

Invested by management companies or non-state pension funds, and

At retirement, the entire pension savings plus investment income is divided by the expected payout period, which is currently 19 years (or 228 months).

The result is the size of the funded pension, which the citizen receives in addition to the insurance pension assigned and paid by the Pension Fund of the Russian Federation.

Let’s analyze what is the main difference between a funded pension and an insurance pension, except that the funded pension is not used to pay current pensioners.

A funded pension allows you to:

Save in real “live” money, which is recorded in the individual pension account of the insured and to which investment income is accrued annually;

Reduce the dependence of the size of the future pension on the influence of the budget situation in the future, in particular, on the cost of points;

Leave pension savings in full to the legal successors of the insured person in the event of his death before his pension is assigned.

According to the National Association of Non-State Pension Funds (NAPF), today more than 29 million people have chosen non-state pension funds to invest the funded portion of their pension, which is about 65% of all pension savings in Russia.

Since July 2012, payments of the funded part of pensions have been made to citizens insured in the compulsory pension insurance system who have reached the pension grounds.

Arguments in favor of a funded pension.

The distribution-savings pension system in force in Russia, by its design, was recognized by world experts as one of the most reliable and balanced:

The funded pension reduces the risks associated with the insurance part of the pension in the context of a growing demographic crisis,

While an insurance pension reduces the risks of a funded pension in negative financial market conditions.

The new pension reform has provided us with a new type of pension provision - an insurance pension.

So, let’s formulate the concept of an insurance pension. Insurance pension is a monthly cash payment in order to compensate insured persons for wages and other payments and remunerations lost by them in connection with the onset of incapacity due to old age or disability, and for disabled family members of insured persons - wages and other payments and remunerations of the breadwinner lost due to with the death of these insured persons. Federal Law of December 28, 2013 N 400-FZ “On Insurance Pensions” (as amended and additionally entered into force on January 1, 2015)//SPS “Consultant Plus” In this case, the onset of disability and loss of wages and other payments and remuneration in such cases, they are assumed and do not require proof.

An old-age insurance pension is one of the types of labor pension (the law also distinguishes: for disability and for the loss of a breadwinner). She is appointed for life.

An old-age insurance pension may consist of an insurance and a funded part.

The old-age insurance pension, as a type of social security, has a number of distinctive features compared to other payments.

Firstly, it is appointed for life.

Secondly, the right to it is determined by length of service, which will be replaced by insurance as the pension reform is implemented.

Thirdly, the pension is provided only to persons who have reached the age established by law.

Taking into account these characteristics, we can formulate the concept of old-age pension.

The old-age insurance pension is a lifetime monthly payment assigned at the expense of the Pension Fund of the Russian Federation and serves as the main source of livelihood for persons who have reached the legal age and have the required work experience. Quote by: Galaganov V.P. Social security law. Textbook for students of educational institutions. prof. Education - M.: Publishing Center "Academy", -2013. - 448 pp.;

The developers of the Law “On State Pensions” proceeded from the concept of an “earned pension”, so they established the rule according to which working pensioners are paid a pension in full.

The Law on Insurance Pensions provides for three types of labor pensions: old age, disability, and loss of a breadwinner.

Old age and disability insurance pensions can consist of three parts: basic, insurance and funded.

1.2 General grounds determining the right to an old-age pension

The Federal Law of the Russian Federation “On Insurance Pensions” provides general and preferential grounds for receiving an old-age pension. Federal Law of December 28, 2013 N 400-FZ “On Insurance Pensions” // “Collection of Legislation of the Russian Federation”, December 30, 2013, N 52 (Part I), Art. 6965, "Collection of Legislation of the Russian Federation", 01/13/2014, N 2 (Part II) (amendment).

On a general basis, an insurance pension is assigned to: men - upon reaching 60 years of age, with a total work experience of at least 25 years; for women - upon reaching 55 years of age and with a total work experience of at least 20 years.

The pension reform concept does not directly provide for an increase in the retirement age. It only emphasizes an objective trend - the aging of the population.

In most economically developed countries, the retirement age is 5-7 years higher than in Russia. However, the establishment of a mandatory norm that increases the retirement age will lead to the fact that many Russian citizens will actually not be able to exercise their right to a pension due to the reduction in average life expectancy in the country. In particular, today the average life expectancy of men is only 58 years.

If a funded mechanism for financing old-age pensions is introduced, the amount of the pension will be determined by dividing the conditional capital reflected in the conditional savings account in the Pension Fund of Russia by life expectancy in months after reaching retirement age.

Thus, women who reach 55 years of age will receive significantly less than 60-year-old men, and, therefore, they will have incentives to delay actual retirement. Thus, without changing the legislative norm, in practice the retirement ages of men and women will be equalized.

However, this approach contains an element of gender discrimination. “Expected” life expectancy is too vague an average statistical indicator, while we are talking about the subjective right to a pension of a particular person. Women and men of the same age who have the same amount of pension savings should receive the same pension amount. But in practice, women are unlikely to be able to acquire the same amount of savings as men, since the average salary of women is lower than that of men. The duration of their insurance period will also in most cases be less than that of men due to interruptions in work associated with caring for young children. Consequently, women’s pensions will be lower on average than men’s, even without taking into account “expected” life expectancy.

It seems that it is premature to put an end to the discussion about the retirement age. The experience of countries that have a flexible retirement age deserves attention and detailed study. It allows you to retire within a set period of time, for example, from 60 to 65 years, with a reduction in the pension amount in proportion to the number of years not worked.

The second necessary element of the complex legal structure that determines the right to an old-age insurance pension is the total length of service, that is, the periods included in the total length of service on the basis of current legislation. According to the authors of the pension reform, the insurance pension should be freed from functions unusual for it. During the reform, it is planned to establish compliance of the conditions for the provision and size of insurance pensions with the volume of participation in social insurance of each individual person, taking into account the duration of payment and the amount of insurance contributions. The length of service requirements for the assignment of insurance pensions will be related to the period of payment of insurance premiums. And the insurance pension will be calculated in proportion to the length of service.

Chapter II. GENERAL BASES FOR ASSIGNMENT OF OLD-AGE INSURANCE PENSIONS

2.1 Conditions for establishing old-age insurance pensions

Since 01.01.2015, the establishment of old-age insurance pensions is carried out in accordance with the Federal Law of December 28, 2013 No. 400-FZ “On Insurance Pensions”. Federal Law of December 28, 2013 N 400-FZ “On Insurance Pensions” // “Collection of Legislation of the Russian Federation”, December 30, 2013, N 52 (Part I), Art. 6965, "Collection of Legislation of the Russian Federation", 01/13/2014, N 2 (Part II) (amendment).

To acquire the right to an old-age insurance pension from 2015, the following three conditions must be simultaneously met:

1. Age: 60 years for men, 55 years for women.

2. Having at least 15 years of insurance experience (in the period from 2015 to 2024, the required duration of insurance experience is determined taking into account transitional provisions); The duration of the insurance period required to assign an old-age insurance pension in 2015 is 6 years. Starting from January 1, 2016, it increases annually by 1 year; 15 years of insurance experience will be required starting from 2024 and later (Table 1).

Table 1. Dependence of the required length of service to assign an old-age insurance pension on the year of appointment.

3. The presence of an individual pension coefficient of at least 30 (in the period from 2015 to 2025, the required individual pension coefficient is determined taking into account transitional provisions).

From January 1, 2015, an old-age insurance pension is assigned if there is an individual pension coefficient of at least 6.6, with a subsequent annual increase of 2.4 until it reaches 30 in 2025 (Table 2).

Table 2. Dependence of the size of the required individual pension coefficient on the year of assignment of the old-age insurance pension

Thus, it is necessary to remember that a citizen who refused further formation of a funded pension will have a higher individual pension coefficient (hereinafter referred to as IPC) with equal wages. However, this issue always remains at the discretion of the future pensioner. So, the calculation of the pension will involve an individual pension coefficient, which is determined in points. Each employee will have a different number of points to earn. What is most interesting to current and future retirees is how these points are determined:

Until 2015 (before the reforming Laws come into force);

After 2015 (after the entry into force of the main provisions of the new Laws).

Let us consider in more detail the features of the formation of the IPC.

Individual pension coefficient after 2015

The calculation of the IPC from January 1, 2015 will be carried out according to a special formula. The final coefficient will consist of points. The number of points is determined for each year worked using the formula:

The number of points for the year (individual coefficient) = the amount of insurance contributions for the formation of the insurance part of the pension, which was transferred by the employer at a rate of 10 or 16% (depending on the employee’s choice) / the amount of insurance contributions that is the maximum possible for payment at a rate of 16% with the maximum the value of the base for insurance premiums x 10.

Let's consider how many pension points an employee with a monthly salary of 35,000 rubles can earn in 2015. (annual salary will be 420,000 rubles). The employer pays insurance premiums for compulsory pension insurance at a rate of 22%, of which 16% is an individual rate; 6% is the joint part of the tariff. The individual part of the tariff is taken into account on the individual personal account of the insured person, which is maintained by the Pension Fund, and forms his pension rights (in other words: the right to a future pension) depending on the option chosen by the person for the formation of pension rights: with or without a funded component. The solidary part of the tariff is intended to generate nationwide funds necessary for a fixed payment. This is a guaranteed amount that the state sets for the insurance pension in a fixed amount.

1. If a citizen refuses to form a funded pension:

The amount of insurance premiums from the annual salary at a rate of 16% will be:

420,000 x 16% = 67,200 rub.

Insurance premiums at a rate of 16% from the maximum contribution base: The maximum size of the base for the assessment of insurance contributions for compulsory pension insurance by Decree of the Government of the Russian Federation of December 4, 2014 N 1316 "On the maximum size of the base for calculating insurance contributions to the Social Insurance Fund of the Russian Federation and the Pension Fund of the Russian Federation Federation since January 1, 2015." set at RUB 711,000.

711,000 x 16% = 113,760 rub.

As a result we get:

67 200 / 113 760 = 0,59.

Total, IPC for 2015: 0.59 x 10 = 5.9 points.

2. If a citizen continues to form a funded pension:

The amount of insurance premiums from the annual salary at a rate of 10% will be:

42,000 rub. (420,000 x 10%).

Insurance premiums at a rate of 16% from the maximum contribution base:

RUB 113,760 (711,000 x 16%).

As a result we get:

42 000 / 113 760 = 0,37.

We multiply the resulting result by 10 (a constant value in the IPC formula).

Total, IPC for 2015: 0.37 x 10 = 3.7 points.

Coefficient until 2015.

Of course, many employees - future retirees are interested in how their pension rights, which were earned before 2015, will be taken into account. For future retirees who have insurance experience before 2015, the new pension legislation provides for the conversion of generated pension rights into IPC in 2014. The conversion was carried out Russian Pension Fund without application. The personalized accounting database of the Russian Pension Fund contains all the necessary information about the estimated pension capital, length of service and salary of each participant in the compulsory pension insurance system in order to recalculate his already formed pension rights into pension coefficients without the employee’s request.

To set the coefficient until 2015, the formula will also be used:

IPC of a pensioner until 2015 = ,

where P is the insurance part of the old-age labor pension as of December 31, 2014, determined according to the norms of Law N 173-FZ (without taking into account the fixed amount);

The sum of all coefficients determined for each calendar year in which there were periods included in the length of service along with work activity (for example, periods of parental leave);

K is the coefficient for determining the insurance pension (for example, for an old-age pension this coefficient will be equal to 1);

KN - coefficient for determining old-age insurance pension and disability insurance pension (equal to 1). If a survivor's pension is assigned, this coefficient will be equal to the number of disabled family members.

Everyone can find out the size of their individual pension coefficient by accessing the new electronic service of the Russian Pension Fund “Personal Account of the Insured Person”.

2.2 Procedure for appointment, recalculation and payment of old-age pensions

One of the main tasks of the Pension Fund of the Russian Federation is the timely and high-quality establishment of pensions.

A guarantee for pensioners is the norms provided for by law on the indexation (increase) of pensions, taking into account the rate of price growth and the average monthly salary in the Russian Federation. Galaganov V.P. Organization of work of social security bodies: Textbook. - M.: Publishing center "Academy", 2013. - 176 p.

An old-age insurance pension is assigned - from the day following the day of dismissal from work, if the application for the specified pension followed no later than 30 days from the date of dismissal from work;

The day of application for an insurance pension is considered to be the day the body providing pension provision receives the corresponding application with all the necessary documents to be submitted by the applicant.

If not all the necessary documents to be submitted by the applicant are attached to the application for an insurance pension, the body providing pension provision gives the person applying for the insurance pension an explanation of what additional documents he must submit. If such documents are submitted no later than three months from the date of receipt of the corresponding clarification, the day of application for an insurance pension is considered to be the day of receipt of the application for an insurance pension, or the date indicated on the postmark of the federal postal organization at the place of sending this application, or the date filing an application using public information and telecommunication networks, including the Internet information and telecommunication network, including the Unified Portal of State and Municipal Services, or the date of receipt of the application by the multifunctional center for the provision of state and municipal services.

The body providing pension provision, when accepting an application, gives the person applying for an insurance pension an explanation of which documents that are at the disposal of other state bodies, local government bodies or organizations subordinate to state bodies or local government bodies, he has the right to submit on his own initiative.

The amount of the old-age insurance pension of persons who received a disability insurance pension, subject to the conditions contained in the following part, and the amount of the old-age insurance pension of persons who received a disability insurance pension for a total of at least 10 years, cannot be less than the amount previously established their disability insurance pension as of the day from which payment of the specified amount was stopped. Federal Law of December 28, 2013 N 400-FZ “On Insurance Pensions” // “Collection of Legislation of the Russian Federation”, December 30, 2013, N 52 (Part I), Art. 6965, "Collection of Legislation of the Russian Federation", 01/13/2014, N 2 (Part II) (amendment).

An old-age insurance pension for a person receiving a disability insurance pension who has reached the age for the assignment of an old-age insurance pension provided for by Federal Law, who has at least 15 years of insurance experience and an individual pension coefficient of at least 30, is assigned from the day he reaches the specified age without request from him an application for the appointment of an old-age insurance pension on the basis of data available to the body providing pensions. The body providing pensions, within 10 working days from the date of the decision to assign an old-age insurance pension, notifies the person of the appointment of an old-age insurance pension.

An application for an insurance pension, an application for a transfer to an insurance pension or an application for a transfer from one type of insurance pension to another is considered no later than 10 working days from the date of receipt of this application by the body providing pensions, with all the necessary documents to be submitted by the applicant , which he has the right to submit on his own initiative, either from the date of submission of additional documents, or from the date of receipt of documents requested by the body providing pensions, other state bodies, local government bodies or organizations subordinate to state bodies or local government bodies.

In the event of an inspection of documents, state bodies, local self-government bodies or organizations subordinate to state bodies or local self-government bodies fail to submit documents within the established period of time, the body providing pension provision has the right to suspend the period for consideration of the application until the completion of the inspection, submission of documents requested from the specified bodies and organizations, but not more than three months.

In case of refusal to satisfy an application for an insurance pension, an application for a transfer to an insurance pension or an application for a transfer from one type of insurance pension to another, the body providing pensions shall notify the applicant about this no later than five working days after the date of the relevant decision. indicating the reason for the refusal and the procedure for appealing it and at the same time returns all the documents submitted to him. The old-age insurance pension is assigned for an indefinite period.

2.3 Procedure and documents required to receive a pension

To apply for a pension, citizens must submit an application (in person or through a representative) for a pension to the territorial body of the Pension Fund of the Russian Federation at their place of residence.

Wherein:

1. If citizens of the Russian Federation do not have registration at their place of residence, then they have the right to submit an application for a pension to the territorial body of the Pension Fund of the Russian Federation at their place of residence.

2. If citizens of the Russian Federation do not have registration at their place of residence and place of stay, then they have the right to submit an application for a pension to the territorial body of the Pension Fund of the Russian Federation at their place of actual residence.

3. If citizens of the Russian Federation have left the Russian Federation for permanent residence and do not have registration at their place of residence and place of stay on the territory of the Russian Federation, then they have the right to submit an application for a pension directly to the Pension Fund. Federal Law of December 28, 2013 N 400-FZ “On Insurance Pensions” // “Collection of Legislation of the Russian Federation”, December 30, 2013, N 52 (Part I), Art. 6965, "Collection of Legislation of the Russian Federation", 01/13/2014, N 2 (Part II) (amendment).

The procedure for applying for a labor pension (part of a labor pension) and for a pension under state pension provision is determined by the “Rules for applying for pensions”, in accordance with the Federal Laws “On Insurance Pensions” and “On State Pension Security in the Russian Federation”, approved by a resolution of the Ministry of Labor and social development of the Russian Federation and the Pension Fund of the Russian Federation dated February 27, 2002 No. 17/19 pb.

In accordance with these Rules, citizens can apply for a pension at any time after the right to it arises, without any time restrictions.

List of documents for the assignment of an old-age pension that must be submitted to the territorial body of the Pension Fund of the Russian Federation:

1. Documents on changing the full name. Such documents include, in particular: a certificate of marriage (divorce), a certificate of change of name.

2. Documents on insurance and general work experience. Such documents include, in particular: work book, military ID, certificate from the archive about the period of military service Art. 66 Labor Code of the Russian Federation; Federal Law of December 28, 2013 No. 400-FZ “On insurance pensions”.

3. Certificate of average monthly earnings for 60 consecutive months up to 01/01/2002 during employment.

The certificate is issued by the employer. It may be required, for example:

If the applicant did not work or had low earnings in 2000 - 2001;

If, to calculate the pension, the applicant wishes to use earnings received before registration in the compulsory pension insurance system as an insured person.

4. Documents confirming the presence of disabled family members.

Documents include, for example:

Birth certificates of children under 18 years of age;

Certificate confirming the child's disability.

5. Documents confirming that disabled family members are dependent.

For children under 18 years of age, proof of dependent status is generally not required. However, for family members over 18 years of age, proof of dependent status may require:

Certificates from housing authorities about cohabitation with a child;

Income certificates for all family members;

A court decision establishing the fact of being a dependent;

Certificate from the educational institution about the child’s full-time education.

6. Certificate of disability and the degree of limitation of ability to work.

Confirmed by a certificate issued by the Bureau of Medical and Social Expertise.

7. Documents confirming the place of stay or actual residence on the territory of the Russian Federation.

Supporting documents include those issued by the registration authorities of the Russian Federation:

Certificate of registration at the place of residence in the Russian Federation;

Certificate of registration at the place of residence in the Russian Federation.

8. Documents confirming the place of permanent residence of a citizen of the Russian Federation outside the territory of the Russian Federation. Such documents include, in particular: a foreign passport; documents issued by a diplomatic mission or consular office.

2.4 Periods included in the insurance period for assigning an old-age insurance pension

As a general rule, the insurance period includes periods of work and (or) other activities that were performed on the territory of the Russian Federation, provided that during these periods insurance contributions were accrued and paid to the Pension Fund of the Russian Federation. Batygin K.S. Social Security Law: Textbook - M.: Lawyer, 2011; However, the length of service for receiving an insurance pension will count not only the time spent working, but also some other socially significant periods. These are, in particular (Article 12 of the Federal Law of December 28, 2013 N 400-FZ “On Insurance Pensions”), the periods:

Completion of military and other equivalent service (in accordance with the Law of the Russian Federation of February 12, 1993 N 4468-1 “On pensions for persons who served in military service, service in internal affairs bodies, the State Fire Service, drug control agencies and psychotropic substances, institutions and bodies of the penal system, and their families");

Receiving temporary disability benefits;

One parent caring for a child up to one and a half years old (but not more than six years in total);

Receiving unemployment benefits;

Relocation in the direction of the employment service to another area for employment;

Participation in paid public works;

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 in areas where they could not work due to lack of employment opportunities (but not more than five years in total).

The maximum number of years of care for a child by one parent that can be included in the insurance period has been increased to 6 years. Until 2014, 3 years were taken into account for pension purposes, regardless of how many children the parent raised. From January 1, 2014, the length of service included periods of one parent caring for a child up to one and a half years old, but not more than four and a half years in total. According to the new rules, pension points are awarded for so-called non-insurance periods: 1.8 points - one year of leave to care for the first child; 3.6 points - one year of leave to care for the second child; 5.4 points - one year of leave to care for the third and fourth child.

If a parent works while on parental leave, he has the right to choose which points to use when calculating his pension: for work or for the non-insurance period.

Chapter III. CALCULATION OF OLD AGE INSURANCE PENSION. NEW RULES FOR CALCULATING OLD-AGE PENSIONS SINCE 2015

From January 1, 2015, it was planned to introduce a new procedure in Russia for the formation of pension rights of citizens and the appointment of old-age pensions.

The new rules were developed by the Ministry of Labor and Social Protection of the Russian Federation as part of the implementation of the Strategy for the long-term development of the pension system of the Russian Federation, approved by Decree of the Government of the Russian Federation dated December 25, 2012 No. 2524-r, with the participation of relevant ministries and the Pension Fund of Russia.

The developers of the new rules were given the following conditions:

Guarantee an acceptable level of pension provision for citizens;

Create the necessary conditions for a balanced pension system, including in terms of insurance pensions;

Provide minimum guarantees for a citizen’s pension provision at a level not lower than the pensioner’s subsistence level;

Ensure the adequacy of pension rights to wages;

Increase the role of length of service in the formation of pension rights and calculation of the pension amount.

Since January 1, 2015, the establishment of an old-age insurance pension and a fixed payment is carried out in accordance with the norms of the Federal Law of December 28, 2013 No. 400-FZ “On Insurance Pensions.”

The size of the old-age insurance pension since 2015 depends on: What affects the size of the old-age insurance pension? // "Electronic magazine "ABC of Law". 2015.

The amount of the insured person's salary: the higher the salary, the higher the pension. If the employer has not made contributions for his employee to the compulsory pension insurance system in full (we are talking about “gray” wages), this earnings do not participate in the formation of pension capital; When calculating the coefficient, only official wages are taken into account before deduction of income tax of 13%;

Duration of the insurance period of the insured person: the longer the insurance period of the citizen, the more pension rights he will have, and for each year of work activity a certain number of pension coefficients will be accrued;

Age of application for the assignment of a labor pension of the insured person: the pension will be significantly increased for each year if the citizen does not apply for it upon reaching retirement age. The size of the increase will depend on the number of years deferred, but not more than 10 years (Table 3).

Table 3.

Formula for calculating old-age insurance pension:

SP = IPK Ch SPK,

in which the old-age insurance pension (SP) is determined by multiplying the sum of the citizen’s individual pension coefficients (points) by the cost of one pension coefficient as of the day from which the old-age insurance pension (SPK) is assigned.

The value of the individual pension coefficient as of the day from which the insurance pension is assigned is determined as the sum of the coefficients acquired both for periods before January 1, 2015, and for periods after the specified date. If a citizen applies for an old-age insurance pension later than the date on which the right to it arises, the coefficient for increasing the individual pension coefficient for a later retirement is applied (depending on the number of years that have elapsed from the date of acquisition of the right to an old-age insurance pension to the day of its assignment, see table , which is given above).

How is the individual pension coefficient calculated:

The calculation of pensions for citizens who reach retirement age after January 1, 2015, and who have periods of work both before and after January 1, 2015, is carried out using the norms of pension laws that were in force during the period of their work both before 01/01/2015 and after 01/01. 2015.

When calculating the insurance pension, the sum of annual pension points for the periods BEFORE and AFTER January 1, 2015 is taken into account.

When calculating the amount of points for periods before January 1, 2015, the amount of the insurance part of the pension is calculated according to the norms of the legislation in force as of December 31, 2014, that is, based on the length of service before January 1, 2002, the wage coefficient, the amount of valorization for Soviet experience work until 01/01/1991 and pension capital formed from insurance contributions for the period from January 1, 2002 to December 31, 2014. This does not take into account the fixed base size and the cumulative part. The received amount is divided by the cost of one pension coefficient (point) as of January 1, 2015 - 64.10 rubles.

Pension coefficients (points) earned after January 1, 2015 will be added to the sum of the received coefficients.

Calculation of the annual IPC for periods of work and non-insurance periods

IPC = (SV/MV) Ch10

IPC - annual individual pension coefficient;

SV - the amount of insurance contributions for the formation of an insurance pension at a rate of 10% or 16%. The tariff depends on the choice of the citizen - to form a funded pension (in this case, 10% goes to the insurance part and 6% to the funded part) or not (16% goes to the insurance part);

MV - the amount of insurance premiums from the maximum contributory salary, determined annually by federal law, paid by the employer at a rate of 16%.

When calculating the annual pension coefficient, only the official salary from which insurance premiums are paid will be taken into account.

The maximum number of coefficients (10) can be obtained with an annual salary at the level of the maximum at which contributions to the Pension Fund are paid. At the same time, taking into account the transitional provisions of Article No. 400-FZ of December 28, 2013, in the period from 2015 to 2020, the maximum taken into account value of the individual pension coefficient for the corresponding calendar year is determined according to the Appendix (Table 4).

Table 4. The procedure for determining the maximum taken into account IPC value for the corresponding calendar year

The cost of the pension coefficient (SPC) is the ratio of the income of the Russian Pension Fund (insurance contributions paid by employers for working citizens, and federal budget transfers for compensation of non-insurance periods) and the amount of coefficients that have been accumulated by citizens.

When calculating the pension payment, the value of the pension coefficient as of the day from which the insurance pension is assigned is taken into account.

Simultaneously with the appointment of the insurance pension, a fixed payment is established.

A fixed payment to an old-age insurance pension is an analogue of the fixed base amount of the insurance part of an old-age labor pension, which is set for all recipients in a fixed amount (from January 1, 2015, its amount was 3,935 rubles, from February 1, 2015 it is 4,383.59 rubles) .

If you apply for an old-age insurance pension at a later date after the right to it arises, an increasing coefficient is applied to the fixed payment (Table 5).

Table 5.

Citizens who have reached the age of 80 or are disabled people of group I (the fixed payment is twice as high);

Citizens who are dependent on disabled family members (for each dependent an additional 1/3 of the fixed payment, i.e. from January 1, 2015 from 3,935 rubles, from February 1, 2015 - from 4,383.59 rubles, but no more than three disabled family members);

Citizens who have worked for at least 15-20 calendar years in the regions of the Far North and equivalent areas and have an insurance record of at least 25 years (men) or at least 20 years (women) (additionally 50 percent for regions of the Far North or 30 percent - for equivalent areas from the specified fixed payment amount);

Non-working pensioners who have worked for at least 30 calendar years in agriculture and live in rural areas (an additional 25 percent of the specified fixed payment amount). The norm of the Law will be in force from January 1, 2016. Federal Law of December 28, 2013 N 400-FZ “On Insurance Pensions” (as amended and additionally entered into force on January 1, 2015).

Recalculations of insurance pensions and fixed pension payments in 2015.

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

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

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 realization of the right to pension provision.

The main legislative acts currently regulating the issues of 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 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 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:

- 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 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.

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.

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”;

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 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”.

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 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;

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

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.

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 work: 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.

The topic “Insurance pension” in Russia is relevant only for pensioners, but also for working citizens. In recent years, a strict moratorium has been imposed on the funded pension based on length of service. It is not yet known how long it will last.

Given this nuance, many people try to transfer funds to a non-state Pension Fund. Thanks to the accumulated deposits during work, a person will be able to receive a decent pension. This article will discuss in detail all the design rules and functionality of this innovation.

Concept

The definition of “Insurance pension” is clearly stated in the Federal Law of December 28, 2013 No. 400-FZ “On Insurance Pension”.

An insurance pension is a cash payment that is made monthly to compensate the insured person if he loses his ability to work during retirement or disability. In addition, citizens can count on such support if they lose a breadwinner.

It is worth noting that insurance payments consist of two parts: the insurance share and the fixed base. Regardless of the option chosen, the monthly amount should not be less than the established minimum subsistence level in the country.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

It's fast and FOR FREE!

An insurance pension begins to be formed from the moment a person first finds employment. Each citizen can choose a method of pension accumulation:

What is the difference between labor and insurance pensions? In the first option, the pension was calculated and accrued depending on the total length of service. If it was interrupted, it affected the size of monthly payments, and not for the better. Over the past few years, insurance pensions have been actively operating.

Its amount is directly affected by the size and number of payments made by the employer to the Pension Fund. In this case, one important rule applies - the higher the salary, the more money will be calculated, which means that upon retirement the person will receive a decent monthly benefit.

Currently, the retirement age for women is 55 years, and for men – 60 years.

What types exist

• for old age, benefits are accrued to pensioners upon reaching a certain age;
• upon the loss of a breadwinner, the money is received by the relatives of the deceased, subject to the relevant certificates;
• for disability, in order to receive monthly payments you must provide a medical certificate.

If a person has at least one of the above reasons for receiving an insurance pension, he must contact the Pension Fund. Thanks to the timely execution of documents, a person will regularly receive financial assistance from the state.

Conditions of appointment

All the main conditions for calculating an insurance pension are clearly stated in the Law “On Insurance Pensions”, Chapter 2 of the Federal Law of December 28, 2013 No. 400-FZ.

According to the age

To apply for an old-age pension, you must provide a document confirming your right to receive a monthly benefit.

There are several requirements to receive the required pension:

• person’s age (men 60 years, women 55 years);
• having at least minimum experience;
• the required number of points.

It is worth noting that the first indicator from the list has remained unchanged for several decades.

However, the last two change annually; this is stipulated in Russian legislation dated December 28, 2013 No. 400-FZ.

Below is a table that clearly shows the current innovations:

By disability

Russian citizens who have lost the opportunity to work due to disability can count on financial assistance from the state. This right is spelled out in the legislation of the country, in the Law of November 24, 1994 No. 181-FZ.

It describes the following conditions for receiving disability funds:

• assignment of disability by a medical commission;
• confirmation of insurance experience.

In recent years, the cause of disability does not in any way affect the amount of insurance payments. To receive monetary compensation, financial support is provided to all citizens who have experience.

Even one day of a person’s work activity is taken into account if the entrepreneur transferred a contribution to the Pension Fund. However, if a person has no work experience at all, he is awarded a minimum insurance pension.

For the loss of a breadwinner

If family members have lost an able-bodied relative, they are entitled to monthly payments. The amount of the benefit depends on the average wage rate of the deceased.

The following citizens may apply for monetary compensation:

• dependents, direct relatives of the deceased. The main requirement is the person’s inability to earn money on their own. For example, this rule applies to young people under the age of 24 if they are full-time students;
• the spouse or parents of the deceased, if they are raising his child under 14 years of age. The main criterion is the person’s disability. This case also includes such relatives as brothers and sisters, grandchildren and others;
• adopted children who have the same rights as relatives;
• a pension is assigned to a person who was not previously a dependent of the deceased. He receives help if he has lost his source of income. It is worth noting that in this case the amount of payments is not affected by how much time has passed since the death.

There are 2 conditions for receiving a survivor's pension. The first is that the deceased person has at least 1 day of work experience. The second is the absence of criminal activity.

It is worth noting that this type of monthly benefit from the state is also provided to citizens whose breadwinners have the status of missing persons.

Design features

The insurance pension is calculated upon submission of an application from the applicant to receive monthly payments. To do this, you need to contact your local Pension Fund.

This can be done in several ways:

• independently or through a proxy (notarized);
• using the help of the post office;
• through the official website of the Pension Fund;
• through the employer;
• using a multifunctional organ.

The following documents must be submitted to the Russian Pension Fund:

• o assignment of an insurance pension;
• passport of a citizen of the Russian Federation or residence permit for foreigners;
• SNILS (certificate of compulsory pension insurance);

• employment history;
• salary certificate for 5 years.

Sometimes PFR specialists may require additional documents that will help clarify all the nuances of the current circumstances.

It is worth noting that if everything is in order with the documents, then pension payments begin to accrue from the moment the application is submitted to the Pension Fund.

How are they paid?

Monthly insurance payments are paid to all applicants. You can get money in two ways:

• at the post office;
• to a bank card.

A person can independently choose a convenient way for him to receive an insurance pension. If you move, you must notify the Pension Fund so that the funds are sent to the new address.

Thanks to the coordinated work of institutions, every citizen in need receives timely financial assistance from the state.

Video: Types of Insurance Pension

A pension in the compulsory insurance system (CIS) is assigned upon the occurrence of an insured event, namely retirement age, disability or loss of a breadwinner.

All those insured in the OPS system receive a certificate indicating the number of their individual personal account - SNILS.

Pensions provided for by compulsory pension insurance are formed from insurance contributions paid by employers (insurers) for their employees and for themselves to the Pension Fund of the Russian Federation. There are several types of such pensions:

· old age insurance pension;

· disability insurance pension;

· insurance pension for the loss of a breadwinner. Sivakova I.V. New pension legislation in schemes: a textbook. - M.: Prospekt, 2016. - P. 32.

Insurance pension is the main type of pension in Russia. All citizens who have joined the OPS system, which means they have received SNILS, are insured persons. The Pension Fund of the Russian Federation acts as the insurer of such pensions.

An old-age insurance pension is established subject to certain conditions:

1. Reaching retirement age or the right to early appointment;

2. Availability of a minimum insurance period;

3. Required number of pension points.

The retirement age remained unchanged: 60 years for men, 55 years for women. The minimum insurance coverage requirement is 15 years. This condition will be met gradually from the required 6 years in 2015 to 15 years by 2025. The minimum number of points will also increase annually from 6.6 in 2015 to the required 30 by 2025.

After the reform of the pension system and Federal Law dated December 28, 2013 N 400-FZ “On Insurance Pensions” came into force, the expression “labor pension” is often replaced by the concept of “insurance pension”. Based on this document, an insurance pension is one of the types of monthly payments to citizens who have lost the opportunity to receive income due to loss of ability to work due to old age, due to disability or loss of income of the breadwinner associated with his death.

Until 2015, the labor pension was a combination of two parts: funded and insurance. According to the 2015 reform, the labor pension was divided into two pensions: insurance and funded. Now these are two different pensions that citizens will receive separately from each other. Sivakova I.V. New pension legislation in schemes: a textbook. - M.: Prospekt, 2016. - P. 38.

This payment is the most common type of pension in the Russian Federation.

By and large, the pension reform practically did not affect the procedure for registration, appointment and requirements for a future pensioner, and if a citizen was familiar with the procedure before, many points will seem familiar.

Old-age insurance pension is a type of insurance payment assigned to citizens under the following conditions described in Article 8 of the Federal Law “On Insurance Pensions”:

1. The duration of the insurance period (the period when insurance contributions were paid to the Russian Pension Fund by the employer) is at least 7 years in 2016.

2. Reaching retirement age. For men it is 60 years, for women - 55 years.

3. The sum of pension points or IPC (individual pension coefficient) must be at least 9.0 in 2016.

In accordance with Article 35 of the Federal Law "On Insurance Pensions", conditions regarding the insurance period and the required amount of the individual pension coefficient are introduced gradually during the established transition period.

The required duration of the insurance period and the minimum value of the individual pension coefficient and their increase over time are described in Table 1.

Table 1. Duration of insurance coverage and the minimum value of the individual pension coefficient

The value of the pension point required to assign this payment is determined on the day of reaching retirement age, and in the case of early retirement - on the day the pension is established. The required length of service is also determined on the day the payment is established.

If all the above conditions are met, the old-age insurance pension is assigned indefinitely.