Federal Law on Compulsory Pension Insurance. Legislative framework of the Russian Federation

It does not work Editorial from 15.12.2001

FEDERAL LAW of December 15, 2001 N 167-FZ "ON COMPULSORY PENSION INSURANCE IN THE RUSSIAN FEDERATION"

This Federal Law establishes the organizational, legal and financial foundations of compulsory pension insurance in the Russian Federation.

3. The payment of the basic part of the labor pension is financed from the amounts of the single social tax (contribution) credited to the federal budget, and the payment of the insurance and funded parts of the labor pension is financed from the budget of the Pension Fund of the Russian Federation. In this case, financing of the payment of the funded part of the labor pension is carried out at the expense of the amounts of pension savings accounted for in a special part of the individual personal account of the insured person.

1. The amounts of insurance premiums received for the insured person to the budget of the Pension Fund of the Russian Federation are recorded in his individual personal account.

2. The object of taxation with insurance premiums and the base for calculating insurance premiums are the object of taxation and the tax base for the unified social tax (contribution), established by Chapter 24 “Unified social tax (contribution)” of the Tax Code of the Russian Federation.

1. Registration of policyholders with the territorial bodies of the insurer is mandatory and is carried out within thirty days:

for employer-organizations, as well as peasant (farm) households - from the date of state registration at their location. Organizations that include separate divisions are registered at their location, as well as at the location of each of the separate divisions through which these insurers pay benefits to individuals;

for individuals who independently pay insurance contributions to the budget of the Pension Fund of the Russian Federation (individual entrepreneurs, private detectives, notaries engaged in private practice, and others) - from the date of state registration (receipt of a license to carry out a certain activity) at the place of residence of these individuals persons, and if their activities are carried out in another place - at the place where these activities are carried out;

for individuals who hire employees under an employment contract or under a contract, as well as paying remuneration under civil law agreements for which insurance premiums are charged in accordance with the legislation of the Russian Federation - from the date of conclusion of the relevant agreements at the place of residence of individuals persons hiring (paying remuneration).

2. The procedure for registering policyholders and persons equated to policyholders for the purposes of this Federal Law is established by the insurer.

The powers of federal government bodies for compulsory pension insurance in the Russian Federation include:

establishing the procedure for adopting the budget of the Pension Fund of the Russian Federation and the procedure for its execution;

approval of the budget of the Pension Fund of the Russian Federation and the report on its execution;

determining the procedure and conditions for the formation and investment of pension savings;

determining the procedure for storing compulsory pension insurance funds;

management of the compulsory pension insurance system;

ensuring the financial stability and balance of the compulsory pension insurance system, including by ensuring the receipt of mandatory payments in the amount provided for by the budget of the Pension Fund of the Russian Federation;

determining the procedure for using temporarily available funds of compulsory pension insurance;

implementation of state supervision and control over the implementation of the rights of insured persons to receive a labor pension, including its funded component.

1. The insurer has the right:

carry out checks of documents related to the assignment (recalculation) and payment of compulsory insurance coverage from policyholders, submission of information on individual (personalized) accounting of insured persons; demand and receive from insurance premium payers the necessary documents, certificates and information on issues arising during these inspections, with the exception of information constituting a commercial secret, determined in the manner established by the legislation of the Russian Federation;

demand from managers and other officials of the inspected organizations, as well as from individuals who independently pay mandatory payments, to eliminate identified violations of the legislation of the Russian Federation on compulsory pension insurance;

obtain from the tax authorities information necessary for the implementation of compulsory pension insurance about policyholders and insured persons, including tax returns, and other information constituting a tax secret;

manage the budget funds of the Pension Fund of the Russian Federation and control their spending in accordance with the Federal Law “On the management of state pension funds (insurance) in the Russian Federation” and the legislation of the Russian Federation;

represent the interests of insured persons before policyholders;

refund insurance premiums to policyholders if it is impossible to determine for which insured persons the specified payments were paid.

2. The insurer is obliged:

prepare justification for the size of insurance premium rates;

assign (recalculate) and timely pay compulsory insurance coverage (labor pensions) based on individual (personalized) accounting data, as well as other types of pensions provided for by the legislation of the Russian Federation, social benefits for the burial of deceased pensioners who were not working on the day of death;

exercise control over the validity of the submission of documents for the assignment (recalculation) of amounts of compulsory insurance coverage, including on preferential terms in connection with special working conditions;

draw up a draft budget for the Pension Fund of the Russian Federation and ensure the execution of the specified budget;

regularly inform policyholders, insured persons, government and public organizations in the prescribed manner about their financial condition and take measures to ensure their financial stability;

ensure the targeted use of compulsory pension insurance funds, as well as monitor their use;

keep track of funds received through compulsory pension insurance;

carry out registration of insurers;

keep records of insurance premiums of individuals who voluntarily entered into legal relations under compulsory pension insurance;

maintain a state data bank for all categories of policyholders, including individuals who voluntarily entered into legal relations under compulsory pension insurance, individual (personalized) accounting of information about all categories of insured persons in accordance with the legislation of the Russian Federation on individual (personalized) accounting in the state system pension insurance;

ensure the regime for maintaining a special part of an individual personal account in accordance with the requirements established by federal law;

ensure timely accounting in the relevant sections of the special part of the individual personal account of received insurance contributions to the funded part of the labor pension, the amount of the assigned pension and payments from pension savings;

ensure the organization of timely accounting of income from investing compulsory pension insurance funds in the relevant special parts of individual personal accounts;

provide free consultation to policyholders on issues of compulsory pension insurance and inform them about regulatory legal acts on compulsory pension insurance;

organize, through its territorial bodies, free consultations for insured persons on issues of compulsory pension insurance;

develop international relations in the field of compulsory pension insurance in the Russian Federation.

3. For violation of the provisions of this Federal Law and other acts of legislation of the Russian Federation on compulsory pension insurance, the insurer bears responsibility established by the legislation of the Russian Federation.

1. Policyholders have the right:

participate through their representatives in the management of compulsory pension insurance;

receive free information from the insurer about regulatory legal acts on compulsory pension insurance, as well as information about the amount of compulsory insurance coverage paid to insured persons for whom the policyholder paid insurance premiums;

go to court to protect your rights.

2. Policyholders are obliged to:

register in the manner established by Article 11 of this Federal Law;

timely and in full pay insurance contributions to the budget of the Pension Fund of the Russian Federation and keep records related to the calculation and transfer of insurance contributions to the specified budget;

submit to the territorial bodies of the insurer the documents necessary for maintaining individual (personalized) accounting, as well as for the assignment (recalculation) and payment of compulsory insurance coverage;

comply with the requirements of the territorial bodies of the insurer to eliminate identified violations of the legislation of the Russian Federation on compulsory pension insurance;

perform other duties provided for by the legislation of the Russian Federation.

3. Insured organizations are required to report to the territorial bodies of the insurer at the place of registration:

on the organization’s decision on its liquidation (reorganization) made in accordance with the established procedure within three days from the date of the decision;

on changes in the constituent documents and registration details of the organization, its location within five days from the date of making changes and additions.

1. Insured persons have the right:

through representative bodies of workers and employers, participate in improving the system of compulsory pension insurance in the Russian Federation;

freely receive information from the employer about the calculation of insurance contributions and exercise control over their transfer to the budget of the Pension Fund of the Russian Federation;

timely and fully receive mandatory insurance coverage from the budget of the Pension Fund of the Russian Federation;

protect your rights, including in court.

2. Insured persons are obliged:

present to the insurer documents containing reliable information that are the basis for the assignment and payment of compulsory insurance coverage provided for by this Federal Law;

inform the insurer about all changes affecting the payment of compulsory insurance coverage;

comply with the conditions established for the assignment (recalculation) and payment of compulsory insurance coverage.

3. In case of failure to fulfill the obligations specified in this article and payment in connection with this of excess amounts from the budget of the Pension Fund of the Russian Federation, the insured persons are liable in the amount of damage caused by them in accordance with the legislation of the Russian Federation.

1. Funds from the budget of the Pension Fund of the Russian Federation are federal property, are not included in other budgets and are not subject to withdrawal.

2. The budget of the Pension Fund of the Russian Federation is drawn up by the insurer for the financial year, taking into account the mandatory balancing of income and expenses of this budget.

When forming the budget of the Pension Fund of the Russian Federation for the next financial year, a working capital standard is established.

The budget of the Pension Fund of the Russian Federation and the report on its execution are approved annually upon the proposal of the Government of the Russian Federation by federal laws in the manner determined by the Budget Code of the Russian Federation.

The budget of the Pension Fund of the Russian Federation is consolidated.

3. The budget of the Pension Fund of the Russian Federation separately takes into account the amount of insurance contributions for the funded part of the labor pension, funds allocated for investment, payments from pension savings, as well as expenses of the budget of the Pension Fund of the Russian Federation associated with the formation and investment of pension savings , maintaining a special part of individual personal accounts and paying the funded part of the labor pension.

4. Mandatory pension insurance funds are stored in accounts of the Pension Fund of the Russian Federation opened in institutions of the Central Bank of the Russian Federation, and in the absence of institutions of the Central Bank of the Russian Federation in accounts opened in credit institutions, the list of which is determined on a competitive basis by the Government of the Russian Federation.

There is no fee for banking services for transactions with compulsory pension insurance funds.

1. The budget of the Pension Fund of the Russian Federation is formed by:

insurance premiums;

federal budget funds;

amounts of penalties and other financial sanctions;

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

voluntary contributions of individuals and organizations paid by them not as policyholders or insured persons;

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

2. Federal budget funds allocated for the payment of the basic part of labor pensions and state pensions established in accordance with the federal laws “On Labor Pensions in the Russian Federation” and “On State Pensions in the Russian Federation”, including the organization of their delivery, for reimbursement of insurance premiums for the period of caring for a child until he reaches the age of one and a half years and the period of military service under conscription in the amount provided for by federal law, as well as federal budget funds allocated in accordance with paragraph 2 of Article 18 of this Federal Law are included in composition of the revenue and expenditure parts of the budget of the Pension Fund of the Russian Federation.

The procedure for reimbursement of these funds is determined by federal law.

1. Funds from the budget of the Pension Fund of the Russian Federation have a designated purpose and are directed to:

payment in accordance with the legislation of the Russian Federation and international treaties of the Russian Federation of labor pensions and social benefits for the burial of deceased pensioners who were not working on the day of death;

delivery of pensions paid from the budget of the Pension Fund of the Russian Federation;

financial and logistical support for the current activities of the insurer (including the maintenance of its central and territorial bodies);

other purposes provided for by the legislation of the Russian Federation on compulsory pension insurance.

Expenses not provided for by the budget of the Pension Fund of the Russian Federation for the corresponding year are made only after changes are made to the said budget in the manner prescribed by federal law.

2. Funds generated as a result of excess receipts of the unified social tax (contribution) in the part credited to the federal budget over expenses incurred to finance the payment of the basic part of the labor pension are credited to the budget of the Pension Fund of the Russian Federation in full. These funds are spent in the following order:

to compensate for the lack of funds from the budget of the Pension Fund of the Russian Federation for the payment of the insurance part of the labor pension;

for an additional increase in the basic part of the labor pension based on inflation for the next financial year.

The procedure for using temporary available funds of the Pension Fund of the Russian Federation is determined by federal law.

3. Responsibility for misuse of funds from the Pension Fund of the Russian Federation is determined in accordance with the legislation of the Russian Federation.

To ensure the financial stability of the compulsory pension insurance system in the medium and long term in the event of a budget surplus of the Pension Fund of the Russian Federation, a reserve is created.

The size of this reserve, as well as the procedure for its formation and expenditure, are determined by the federal law on the budget of the Pension Fund of the Russian Federation.

The estimated pension capital is formed from the total amount of insurance premiums and other revenues to finance the insurance part of the labor pension received for the insured person to the budget of the Pension Fund of the Russian Federation, based on individual (personalized) accounting data, confirmed by data from the federal treasury authorities of the Ministry of Finance of the Russian Federation.

Accounting for insurance contributions included in the estimated pension capital is carried out in the manner determined by the Government of the Russian Federation.

Indexation of the estimated pension capital is carried out in the manner established for indexation of the insurance part of the labor pension in accordance with the Federal Law “On Labor Pensions in the Russian Federation”.

Control over the use of budget funds of the Pension Fund of the Russian Federation is carried out by the Accounts Chamber of the Russian Federation in accordance with the legislation of the Russian Federation, as well as by the supervisory board of the insurer, created in the manner determined by the Government of the Russian Federation.

1. Insurance premium rate - the amount of insurance premium per unit of measurement of the base for calculating insurance premiums.

2. Unless otherwise provided by paragraph 3 of this article, the following insurance premium rates apply to policyholders specified in subparagraph 1 of paragraph 1 of Article 6 of this Federal Law:

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

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

3. The tariffs provided for in paragraph 2 of this article are applied by the insurers specified in subparagraph 1 of paragraph 1 of Article 6 of this Federal Law if the requirements established by paragraph 2 of Article 241 of the Tax Code of the Russian Federation are met.

1. The billing period means a calendar year. The billing period consists of reporting periods. Reporting periods are the first quarter, six months, and nine months of the calendar year.

The policyholder pays advance payments monthly, and at the end of the reporting period, calculates the difference between the amount of insurance premiums calculated on the basis of the base for calculating insurance premiums, determined from the beginning of the billing period, including the current reporting period, and the amount of advance payments paid for the reporting period.

2. If the organization was created after the beginning of the calendar year, the first billing period for it is the period from the date of its creation to the end of the given year. In this case, the day of creation of the organization is recognized as the day of its state registration.

When an organization is created on a day falling within the time period from December 1 to December 31, the first billing period for it is the period from the date of creation to the end of the calendar year following the year of creation.

3. If an organization was liquidated (reorganized) before the end of the calendar year, the last billing period for it is the period of time from the beginning of this year until the day of liquidation (reorganization).

If an organization created after the beginning of a calendar year is liquidated (reorganized) before the end of this year, the calculation period for it is the period of time from the date of creation to the day of liquidation (reorganization).

If an organization was created on a day falling within the time period from December 1 to December 31 of the current calendar year, and was liquidated (reorganized) earlier than the calendar year following the year of creation, the calculation period for it is the period of time from the date of creation to the day of liquidation (reorganization). ) of this organization.

1. The amount of insurance premiums is calculated and paid by policyholders separately for each part of the insurance premium and is determined as the corresponding percentage of the base for calculating insurance premiums established by paragraph 2 of Article 10 of this Federal Law.

2. On a monthly basis, policyholders calculate the amount of advance payments for insurance premiums based on the base for calculating insurance premiums calculated from the beginning of the billing period and the insurance premium rate provided for in Article 22 of this Federal Law. The amount of advance payment for insurance premiums payable for the current month is determined taking into account previously paid amounts of advance payments.

Payment of advance payments is made monthly within the period established for receiving funds from the bank for wages for the past month, or on the day of transfer of funds for wages from the insurer's accounts to the accounts of employees, but no later than the 15th day of the month following the month , for which an advance payment of insurance premiums is calculated.

The policyholder reflects the data on the calculated and paid amounts of advance payments in the calculation submitted no later than the 20th day of the month following the reporting month to the tax authority in the form approved by the Ministry of the Russian Federation for Taxes and Duties in agreement with the Pension Fund of the Russian Federation.

The difference between the amounts of advance payments paid for the reporting (settlement) period and the amount of insurance premiums payable in accordance with the calculation (declaration) is payable no later than 15 days from the day established for submitting the calculation (declaration) for the reporting (settlement) period, or offset against future payments of insurance premiums or return to the policyholder.

At the end of the billing period, the policyholder submits to the insurer a calculation with a mark from the tax authority or with other documents confirming the fact that the calculation has been submitted to the tax authority.

The amount of insurance contributions for compulsory pension insurance is considered received from the moment it is credited to the account of the relevant body of the Pension Fund of the Russian Federation.

3. Policyholders are required to keep records of the amounts of accrued payments and rewards that form the basis for calculating insurance premiums and the amounts of insurance premiums related to the specified base for each individual in whose favor payments were made.

4. Policyholders submit information to the Pension Fund of the Russian Federation in accordance with the legislation of the Russian Federation on individual personalized accounting in the state pension insurance system.

5. Payment of insurance premiums (advance payments for insurance premiums) is carried out in separate payment orders for each part of insurance contributions to the Pension Fund of the Russian Federation.

6. Policyholders submit a declaration on insurance premiums to the tax authority no later than March 30 of the year following the expired billing period, in a form approved by the Ministry of the Russian Federation for Taxes and Duties in agreement with the Pension Fund of the Russian Federation.

7. If an employee exercises the right to transfer his savings to a non-state pension fund in accordance with Article 32 of this Federal Law, payment of insurance contributions to finance the funded part of the labor pension is made in the manner prescribed by federal law.

8. Insured organizations, which include separate divisions, pay insurance premiums at their location, as well as at the location of each of the separate divisions through which these insurers pay benefits to individuals.

The conditions for the application of insurance premium rates are determined for the organization as a whole, including separate divisions.

1. Control over the payment of insurance premiums for compulsory pension insurance is carried out by tax authorities in the manner determined by the legislation of the Russian Federation regulating the activities of tax authorities.

2. Collection of arrears of insurance premiums and penalties is carried out by the bodies of the Pension Fund of the Russian Federation in court.

1. Fulfillment of the obligation to pay insurance premiums is ensured by penalties.

2. Penalties are the amount of money established by this article that the policyholder must pay in the event of payment of the due amounts of insurance premiums later than the deadlines established by this Federal Law.

3. The amount of the corresponding penalties is paid in addition to the amounts of insurance contributions due for payment and regardless of the application of penalties for violation of the legislation of the Russian Federation on compulsory pension insurance.

4. Penalties are accrued for each calendar day of delay in fulfilling the obligation to pay insurance premiums, starting from the day following the established day for payment of insurance premiums.

Penalties are not charged on the amount of arrears that the policyholder could not repay due to the fact that, by decision of the tax authority or court, the policyholder's operations in the bank were suspended or the policyholder's property was seized. Filing an application for a deferment (installment plan) for the payment of the unified social tax (contribution) does not suspend the accrual of penalties on the amount of insurance contributions payable.

5. Penalties for each day of delay are determined as a percentage of the unpaid amount of insurance premiums.

The interest rate of penalties is taken equal to one three hundredth of the refinancing rate of the Central Bank of the Russian Federation in force at that time.

6. The amount of penalties is paid simultaneously with the payment of insurance premiums or after payment of such amounts in full.

1. Violation by the policyholder of the registration period established by Article 11 of this Federal Law with the Pension Fund of the Russian Federation in the absence of signs of violation of the legislation of the Russian Federation on compulsory pension insurance, provided for in paragraph three of this paragraph, -

entails a fine in the amount of five thousand rubles.

Violation by the policyholder of the registration period established by Article 11 of this Federal Law with the Pension Fund of the Russian Federation for more than 90 days -

entails a fine in the amount of 10 thousand rubles.

2. Non-payment or incomplete payment of insurance premiums as a result of understating the base for calculating insurance premiums, other incorrect calculation of insurance premiums or other illegal actions -

entails a fine in the amount of 20 percent of unpaid insurance premiums.

The act provided for in the first paragraph of this paragraph, which was committed intentionally, -

entails the collection of a fine in the amount of 40 percent of the unpaid amounts of insurance premiums.

3. Wrongful failure to report (untimely communication) by a person information that, in accordance with this Federal Law, this person should have reported to the body of the Pension Fund of the Russian Federation -

entails a fine of 1,000 rubles.

The same acts committed repeatedly within a calendar year -

entail a fine of 5,000 rubles.

1. The policyholders specified in subparagraph 2 of paragraph 1 of Article 6 of this Federal Law pay the amounts of insurance contributions to the budget of the Pension Fund of the Russian Federation in the form of a fixed payment.

2. The amount of the fixed payment per month is established based on the cost of the insurance year, annually approved by the Government of the Russian Federation.

The maximum amount of a fixed payment cannot exceed 3,600 rubles.

3. The minimum amount of a fixed payment is established by the Tax Code of the Russian Federation and is mandatory for payment.

4. The procedure and terms for calculating and paying fixed payments in an amount exceeding the minimum are determined by the Government of the Russian Federation.

1. Citizens of the Russian Federation working outside the territory of the Russian Federation have the right to voluntarily enter into legal relations under compulsory pension insurance and pay insurance contributions to the budget of the Pension Fund of the Russian Federation for themselves.

Individuals have the right to voluntarily enter into legal relations under compulsory pension insurance and pay insurance premiums to the budget of the Pension Fund of the Russian Federation for another individual for whom insurance premiums are not paid by the policyholder in accordance with this Federal Law.

2. Individuals specified in paragraph 1 of this article shall pay insurance premiums in the manner established by paragraphs 1, 2 and 4 of Article 28 of this Federal Law.

In this case, the paid amounts of insurance premiums are taken into account when determining the right of citizens to receive compulsory insurance coverage on a general basis.

1. The pension book of the insured person is issued to citizens in the manner determined by the Government of the Russian Federation, and serves to reflect information about the status of the special part of the individual personal account of the insured person in the Pension Fund of the Russian Federation.

2. The insured person independently replenishes the contents of the pension book by including in it annual statements on the status of the special part of the individual personal account of the insured person, received from the Pension Fund of the Russian Federation in the manner established by the legislation of the Russian Federation.

3. At the request of the insured person, the relevant division of the Pension Fund of the Russian Federation is obliged to reconcile the individual personal account of the insured person and the contents of the pension book. Disputes arising during the reconciliation of calculations are resolved in court.

A written application from the policyholder or insured person on controversial issues arising in the field of compulsory pension insurance is considered by the insurer's body within one month from the date of receipt of the said application. The insurer's body informs the applicant in writing about the decision made within five working days after consideration of such an application.

If the policyholder or the insured person disagrees with the decision adopted by the insurer's body, the dispute shall be resolved in a higher body of the insurer or in court in the manner established by the legislation of the Russian Federation.

Officials who committed violations in the field of compulsory pension insurance are liable in accordance with the legislation of the Russian Federation.

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

The relationship between the payer of insurance premiums and the policyholder is regulated through various laws. One of them is federal law 167 Federal Law on compulsory pension insurance. All rights and obligations of the parties who are participants in such relationships are specified in this regulatory act. All disputes that arise are resolved by using such a document.

General provisions and basic concepts of the law

Federal Law 167 on compulsory pension insurance provides regulation of relations between the parties in the compulsory pension insurance system. Among the main objectives of such a document is to determine the legal status of subjects, as well as the procedure for exercising their rights.

According to this law, compulsory pension insurance refers to a system of measures that is aimed at providing financial assistance to citizens in the event of an insured event.

You can download the full version of the law here

This system, created by the state, allows various categories of citizens to receive compensation payments, thereby minimizing the financial burden on the family budget.

Mandatory insurance payments are a certain amount of money, which is contributed to the Social Insurance Fund budget by the employer or directly by the payer himself (if the policyholder is an individual entrepreneur).

In accordance with this law, executive bodies in the regions can deal with problems of this type:

• review and approval of the fund's budget;
• determination of features of the formation of pension savings funds;
• OPS system management;
• establishing a procedure for checking budget reporting;
• determining the procedure for storing budget funds;
• conducting state supervision over compliance with the rights of insured persons.

Among the powers of federal government bodies, it should also be noted the ability to determine the conditions for investing pension savings.

This law clearly defines the participants in legal relations, which are insurers and policyholders. Insured persons can be citizens who have a permanent official place of work, as well as persons who are not officially employed. In the first case, regular insurance contributions are transferred to the Social Insurance Fund through the employer by deducting part of the salary. A person who is engaged in entrepreneurial activity, but does not use hired labor, independently makes such payments to the fund’s budget.

The party that assumes all responsibilities for providing compulsory pension insurance is the insurer. It becomes possible to control the work of territorial bodies thanks to the creation of a single centralized system.

Policyholders use the services of the insurer and regularly make contributions to the Social Insurance Fund account. When an insured event occurs, the policyholder is entitled to a certain amount of money, the amount of which is determined depending on many different factors.

All participants in such legal relations have their own responsibilities and rights. All these points are also noted in Federal Law 167. An organization providing insurance services (insurer) can initiate inspections regarding the correctness and regularity of the calculation of insurance premiums. If any shortcomings are discovered, it is possible to apply sanctions against the violator.

If necessary, the insurer may request information from the tax authorities regarding a specific taxpayer. The functions of developing and executing the budget are also assigned to this side.

The insurer's responsibilities include timely payment of insurance pensions and other payments upon the occurrence of an insured event. If necessary, this party must inform the policyholder regarding implemented changes in the mechanism of the relationship. Record keeping is also the responsibility of the insurer.

Regarding the rights of policyholders, it should be noted here that it is possible to obtain free information from the insurer regarding regulations. This party can take an active part in the management of compulsory pension insurance and, if necessary, go to court to protect their rights.

In this case, the policyholder must register in the manner prescribed by Art. 11 of this Federal Law. He must comply with all requirements of the territorial authorities of the insurer and regularly make payments in accordance with current legislation.

The financial system of compulsory pension insurance is not part of the federal budget. Funds available in the account of such an organization are not subject to withdrawal and cannot be included in other budgets. Formation of the budget for the next financial year implies the establishment of working capital standards. Every year a report must be prepared regarding the expenditure of the budget with a detailed description.

The amount of insurance contributions for a funded pension and additional insurance contributions must be taken into account separately when forming the budget. A regional Social Insurance Fund account can only be opened. Five deputy chairmen of the FSS also have access to funds.

The PFR budget is formed not only from insurance premiums, but also from fines paid, voluntary contributions and various invested products. The main items for spending budget funds are financial and logistical support for the insurer.

Features of payment of insurance premiums

The insurance premium rate is determined by a whole set of factors. The size of the monthly payment largely depends on the status of the citizen, his work experience and other factors. Payment of insurance premiums for compulsory pension insurance is made using a single payment document. Subsequently, it is sent to the account of the federal treasury of the Pension Fund of Russia.

On December 15, 2001, the federal law “On compulsory pension insurance in the Russian Federation” No. 167-FZ was adopted (Fig. 2.1). The law consists of 34 articles, combined into 6 chapters (Fig. 2.2).

The purpose of the federal law “On compulsory pension insurance in the Russian Federation” No. 167 of December 15, 2001 is to regulate social relations that establish the organizational, legal and financial foundations of compulsory insurance in the Russian Federation. The objectives of this law also follow from this definition, namely:

1) determination of the status of the Pension Fund of the Russian Federation as an institution with a rigid vertical of centralized management;

2) recognition of non-state funds by insurers in the Russian Federation;

3) implementation of measures to exercise the rights to compulsory pension insurance in case of payment of insurance contributions;

4) resolving issues of voluntary pension insurance for individuals.

Subject The Law “On Compulsory Pension Insurance in the Russian Federation” (Article 1) is state regulation of:

· compulsory pension insurance in the Russian Federation;

· legal relations in the compulsory pension insurance system;

· legal status of subjects of compulsory pension insurance;

· the grounds for the emergence and procedure for exercising their rights and obligations;

· liability of subjects of compulsory pension insurance.

Its main purpose is to regulate and consolidate the financial basis for the payment of labor pensions, in which, unfortunately, pension insurance itself represents the least value and significance.

This law determined the status of the Pension Fund of the Russian Federation as a state institution with a rigid vertical centralized management of the country's pension provision. The Pension Fund and its territorial bodies constitute a single centralized system of bodies governing compulsory pension insurance funds in the Russian Federation, in which lower-level bodies are accountable to higher-level ones (Article 5).

The law also proclaims a rather liberal provision that non-state funds can act as insurers for compulsory pension insurance in cases and in the manner determined by federal law. But so far such a law has not been adopted, so the Pension Fund of Russia (PFR) remains the sole owner in the field of state pension insurance, at least for the next few years.

In the law, many norms and rules reflected previously established practice and regulatory framework relating to procedural issues: registration of the policyholder with the insurer's authorities, responsibilities of policyholders, the procedure for approving the fund's budget, its formation, determining the billing period and other issues.

The law contains the concept of “circle of insured”, which differs little from the concept of “persons subject to state insurance”. But there is one difference. Previously, the legislator proceeded from the fact that a citizen subject to social (pension) insurance had the right to a labor pension. His activities, during which contributions were supposed to be made, but were not paid, were counted towards his length of service. This did not deprive the citizen of his pension if he was supposed to be insured by status. Thus, the fact of insurance payments was not linked to the right to a labor pension.

Now the situation has changed. The right to compulsory pension insurance in the Russian Federation is exercised in the event of payment of insurance premiums in accordance with Federal Law No. 167-FZ. If there are no payments, then the insurance period cannot be taken into account even if the occupation is provided for by law among the types of employment included in the insurance period.

The law allows for the possibility of voluntary entry of individuals into legal relations under compulsory pension insurance. On a voluntary basis, citizens of the Russian Federation working outside the territory of the Russian Federation have the right to insure themselves and pay insurance contributions to the budget of the Pension Fund. Individuals can act as a voluntary insurer of another individual, for whom no payment is made, and make pension insurance contributions for him to the Pension Fund of the Russian Federation.

The amounts of insurance premiums paid voluntarily are taken into account when determining the right of citizens to receive compulsory insurance coverage on a general basis. The law determines that compulsory insurance coverage includes:

· insurance and funded parts of the old-age labor pension;

· insurance and funded parts of the labor disability pension;

· insurance part of the labor pension in case of loss of a breadwinner;

· social benefit for the funeral of deceased pensioners who were not working on the day of death.

Pensions in the form of insurance coverage are established on the basis of the law “On Labor Pensions in the Russian Federation”. The old-age labor pension and disability pension currently consist of two parts: basic and insurance; in the future, a third part will be added to it - funded. Each part has its own source of funding.

The law is based on the idea of ​​dividing mandatory payments intended for pension insurance into social tax and into 2 streams of insurance contributions for current payments and the future funded part. Of course, this will complicate the procedure for deducting and accounting for contributions, increase the costs of organizing insurance and create additional inconvenience for policyholders.

The payment of the basic part of the labor pension is financed from the amounts of the unified social tax credited to the federal budget, and the payment of the insurance and funded parts is financed from the budget of the Pension Fund of the Russian Federation. In this case, pension savings are taken into account in the special account of the individual personal account of the insured person.

The law abandoned the long-standing stable tradition of determining the level of the insurance part of the pension based on average monthly earnings. For the first time in the history of state pensions in our country, the principle of equivalence of pensions for compulsory pension insurance to the amount of insurance contributions has been established. The amount of contributions is taken into account in the individual personal account of the insured. The basis for calculating contributions is the same as for levying a single social tax. To prevent possible extreme situations in the event of unfavorable economic development, a non-personalized reserve of the Pension Fund is created.

The law defines the purposes for which the funds from the fund’s budget are allocated:

· payment of labor pensions and social benefits for the funeral of deceased pensioners who were not working on the day of death;

· delivery of pensions paid from the budget of the Pension Fund of the Russian Federation;

· financial and logistical support for the current activities of the fund (including the maintenance of its central and territorial bodies);

· other purposes provided for by the legislation of the Russian Federation on compulsory pension insurance.

The law provides that not only the basic part of the labor pension is paid from the social tax, but also the cost of delivery of this part is paid, as well as the costs associated with the inclusion in the length of service of the so-called non-insurance periods of two types: caring for a child under the age of one and a half years and service in the army by conscription. In other words, the state makes insurance contributions for these periods. As for the circumstances of payment of non-insurance periods and delivery of the basic part of the pension, similar standards have already been adopted in the past, in previously valid federal laws. But they were not implemented. Each time they were suspended by the law on the federal budget for the corresponding year.

Obviously, the fate of these rules will now be different. Costs for these purposes will be covered by a 14% social tax. The Pension Fund budget is federal property. The state bears subsidiary liability for the fund's obligations to the insured persons. The law provides for an insurance premium rate. He is not one-dimensional. The basis for tariff differentiation is the specifics of the policyholder's production activities, his status, the amount of income of the insured person, and his age.

Since 2001, when the unified social tax was in force, a regressive scale for insurance premiums has been introduced and maintained. The tariff decreases as income increases. For those who pay contributions independently, a maximum amount has been established in the form of a fixed payment - no more 3600 rubles . In addition, for men born in 1959 and younger, for women born in 1957 and younger, the tariff is divided into two components:

· one for financing the distribution scheme of the insurance part of the labor pension;

· the other – according to the accumulative mechanism (for the accumulative part).

Moreover, in younger age groups there is a gradation: for people born in 1966, the savings rate is 2%, for younger ones - 6% Naturally, the insurance part of this generation, when they retire, will be less than the basic one and storage parts. The rate of funded contributions for persons born in 1967 and later will be increased gradually; a transition period has been established for this: 2002 – 2005. By 2005 it will reach 5%.

The right of the insured person, in the manner established by federal law, to refuse to receive the funded part of the labor pension from the Pension Fund of the Russian Federation and to transfer his savings, recorded in a special part of the individual personal account, to a non-state pension fund, starting from January 1, 2004, is secured.

It is impossible not to pay attention to the fact that the law in its general part contains an insidious provision. Thus, compulsory pension insurance is understood as 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. But a person who has retired may not lose his earnings, and often even increase them. Consequently, it would seem that he has nothing to compensate. And if so, then, based on the general norm, will they subsequently come to the conclusion that in such cases insurance coverage is not required? So far, the legislation provides for full pension payment for workers. And the contradiction between the general and specific norms of substantive law is obvious.

The law contains vague and unclear provisions. Thus, Article 14 provides that policyholders have the right to participate through their representatives in the management of compulsory pension insurance. This norm looks like a declaration, since it does not contain any procedures, forms, procedures and conditions for such participation. The insured is required to inform the insurer about all changes affecting the payment of pensions. But it does not decipher what these changes are.

It seems doubtful to provide the possibility of using the Fund's funds for other non-pension purposes. The wording of the law on the liability of subjects of legal relations for pension insurance: “in accordance with current legislation” is devoid of substantive meaning. If we talk about responsibility, then it is necessary to indicate what it consists of and under what conditions it occurs.

The law on compulsory pension insurance among the entire body of laws in the Russian Federation is extremely important. According to it, money is accumulated in the state fund, from which it is later paid as benefits to citizens of retirement age or persons who have reached an insured event.

General provisions of Law No. 167-FZ

This law specifies all active subjects, one of which is pension recipients - insured citizens; it also stipulates all the responsibilities and rights of participants in the process of calculating and paying benefits. The Pension Fund is obliged to pay benefits to persons whose insured event has already occurred.

Under insured event This implies retirement age or disability.

According to Article 4 of the Federal Law on Compulsory Pension Insurance, there are three entities involved in the law: the policyholder, the insurer and the insured persons.

The concept of an insurer under the Federal Law OPS

Insurer is a person who carries out the process of pension insurance in the Russian Federation. On the territory of our country, this entity is the Pension Fund.

Pension Fund of the Russian Federation is a government organization. It is the main link in a large system, which also includes territorial authorities. Together they carry out common activities related to compulsory insurance pension payments. Within a single mechanism, there is a hierarchy, where lower bodies are subordinate to higher ones and are accountable to them.

Not a single territorial body can be created without the participation of the Pension Fund of the Russian Federation; each of them is created under the control of the Main Fund. Territorial bodies are considered legal entities by law. For the obligations of the Pension Fund of the Russian Federation, the state is subsidiarily responsible to the insured persons.

Who can be an insurer

However, Law 167 Federal Law provides for exceptions. To be an insurer of an organization it is not necessary to be a government agency. Non-governmental organizations can also be insurers, if this does not contradict the law of the Russian Federation, and only when this is provided for by law.

All activities of the insurer are aimed at - the resource from which the pension will be paid in the future. All operations carried out by the insurer, and its scope of authority, are regulated by federal law.

Category of the insured according to the law on compulsory insurance

The central link in the pension insurance system is the policyholders, that is, the employers of the insured persons.

The Federal Law on Compulsory Pension Insurance in the Russian Federation stipulates that The policyholders are the following persons who pay wages to employees:

• individual;
• individual entrepreneurs;
• various joint stock companies, limited liability companies, etc.;
• Individual entrepreneurs, lawyers, notaries, arbitration officers who are engaged in private practice.

There are categories of the population that work independently, but do not have the official status of individual entrepreneurs. In this case, they are automatically considered persons obligated to pay insurance premiums for the purpose of forming pension funds, which is pursued by this law on pension insurance in the Russian Federation.

Types of insurance premiums

Employers make monthly contributions to the Pension Fund to ensure future pensions for their employees. Each insured citizen has his own personal account in the Pension Fund of the Russian Federation, to which insurance premiums go.

All insurance contributions are divided into two directions, forming the following types of pensions:

1. 6% goes to ;
2. 16% goes to the insurance pension fund.

Important! The insured have the right to refuse a funded pension in favor of forming

Who is recognized as the insured person?

A distinctive feature of the insured person is that he has a pension insurance certificate (SNILS), which means that he is covered by mandatory pension insurance of the Russian Federation. This subject of the law can be persons residing in the territory of a given country either permanently or temporarily, including foreigners, and those who do not have citizenship at all.

To be eligible for insured person status, one of the following conditions is necessary:

1. work officially under an employment contract;
2. study full-time in secondary and higher educational institutions and receive wages for any activities in student communities and groups in accordance with the Employment Agreement;
3. independently organize your work activity under the status of an individual entrepreneur;
4. officially participate in peasant farming;
5. be a member of traditional tribal communities that are engaged in traditional farming.

note: the insured person can work outside the Russian Federation and have the right to pension insurance if the person pays insurance premiums in good faith in accordance with Article 29 of this federal law.

Basic definitions and concepts of the Law on OPS

In the law there are such concepts as insurance risk and insured event. It is necessary to understand these concepts in more detail in order to distinguish them by meaning. Insurance risk is the case when the insured person loses income, for example, stops receiving wages due to the occurrence of an insured event.

According to the law of the Russian Federation, an insured event called the onset, which differs for women and men, the loss of a breadwinner.

Mandatory insurance payments include:

• old age benefit;
• benefits for citizens with disabilities;
• funded pension;
• reimbursement of estimated benefits to the beneficiaries of a deceased financial assistance recipient;
• social benefit for the funeral of a deceased insured person.

Pension benefits are paid to the recipient in the form of a set amount of money on a regular basis, when they reach a certain age, or as a benefit in certain circumstances.

The procedure for paying insurance contributions to the Pension Fund of the Russian Federation

The law on pension insurance in the Russian Federation states that every 15th day of the month a citizen is obliged to pay an insurance premium for compulsory pension and health insurance.

Payment is counted for the previous month. Payments must be made regularly every month.

If a weekend or holiday falls on the payment deadline, the last valid day is considered to be the first working day after the weekend. Contributions that have been accrued but not paid are considered arrears and, as a result, are subject to collection from the payer.

The basic contribution to compulsory pension insurance is 22%. If the amount of the base for calculating insurance premiums exceeds the established amount for the employer, then another 10% is added to the basic percentage. 5.1% is deducted for compulsory health insurance.

The base for payment of insurance contributions must be determined individually for each employee from the beginning of the billing period at the end of each calendar month. If for some reason there is no bank, individuals have the right to pay the fee at postal points.

Important! For each type of insurance payment, the payment procedure must occur through separate settlement receipts, which are sent to the bank indicating the appropriate details.

The Government of the Russian Federation, in order to ensure maximum insurance protection and interests of its citizens, developed and adopted a law on compulsory pension insurance.

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The essence of this law is to create a source of funding for pension payments, which will increase the size of pensions.

Each officially employed person will be able to independently determine the amount of their benefit.

Important aspects

A system that allows you to create a source for financing payments in the event of a citizen reaching retirement age, loss of a breadwinner, or disabled citizens.

During the working period, each citizen independently determines the amount of payments by paying insurance contributions to the pension fund.

What it is

According to the law, all citizens are insured persons. Special personal accounts are opened for them in the Pension Fund, into which insurance premiums are calculated monthly.

These contributions are paid by the employer from the salary of his employee. In the future, subsequent pension payments will be formed from these contributions.

Insurance premiums are accumulated and invested in the financial market, thereby additionally forming the savings part.

If an individual does not know which investment method to choose, then financial resources are transferred from the pension fund by default.

Each citizen has the opportunity to make decisions independently about who he gives the right to manage his savings contributions - organizations or non-state funds.

When a person retires, monthly payments will be made to him from the savings funds.

Who does it apply to?

The regulatory act applies to citizens of the Russian Federation who, at the time of the occurrence of an insured event, have the right to receive pension payments.

An insured event means that a person reaches retirement age, becomes disabled, etc.

Photo: calculation of old-age labor pension

Insured persons are Russian citizens, foreign citizens, and stateless persons who work officially and their employers pay all contributions.

Russian citizens who work abroad and pay all the necessary contributions to the Pension Fund also have the right to receive pension payments in accordance with the law.

According to information from the Russian Pension Fund, participants, namely those citizens who have the right to receive payments, are more than 100,000,000 people.

Legislative regulation

The pension reform is based on the federal law “On Compulsory Pension Insurance” dated December 15, 2001 N 167-FZ.

It is aimed at establishing norms for regulating OPS, emerging legal relations and determining the rights and obligations of the parties to the system.

The following regulatory documents regulate issues regarding OPS:

Basic provisions of Law No. 167-FZ “On compulsory pension insurance in the Russian Federation”

The regulatory act is aimed at ensuring the relationship between the parties. One of the main tasks is to designate the legal status and obligations of the parties and the procedure for exercising their rights.

There is a certain fixed amount of money, which is a mandatory insurance payment and is contributed to the Social Insurance Fund budget by the employer or the payer himself.

The law thoroughly defines all participants in legal relations, their rights and obligations. The amount of the insurance premium is determined by a combination of various factors.

Types of charges

Pension payments can be divided into two main groups:

• pension in accordance with the state pension provision, financed by the federal budget;
• compulsory pension insurance, paid from accumulated amounts of insurance premiums.

The main types of payments are labor and professional pensions. Labor pension accruals are:

• pension, which is accrued upon reaching retirement age;
• survivor's pension;
• pension if a person has become disabled.

Who is a participant in the OPS system?

The participants of the system are:

• an insurer that calculates pensions and state benefits in situations where an insured event occurs;
• policyholders are persons who make deductions of all necessary insurance contributions to the fund;
• insured persons.

The pension fund is the main insurer that monitors all pension rights of citizens. Other non-state funds can also act as insurers if the procedure established by this regulatory act is followed.

Photo: interaction of persons in the insurance system

Insureds include:

• persons paying benefits to employees - companies, individual enterprises;
• citizens who have private practice - lawyers, notaries, arbitration managers;
• policyholders who are simultaneously members of several categories are required to pay insurance premiums for each basis;
• individuals entering into legal relations at their own request and in accordance with a regulatory act.

In accordance with the article of the law, insured citizens are individuals. These include:

• people working under an employment contract;
• self-employed citizens, that is, individual entrepreneurs;
• farmers;
• citizens working abroad, but paying all necessary insurance premiums;
• tribal communities of peoples who are engaged in their traditional trade.

Main operating principle

The pension fund budget is formed thanks to the following revenues:

• insurance premiums;
• money received from sanctions, such as a penalty or fine;
• income from investing funds;
• pension savings of citizens who are accrued a fixed-term state pension benefit;
• federal budget funds;
• voluntary contributions of civilians and businesses;
• reserve for labor pension payments;
• other sources of income.

As noted, the Russian Pension Fund is an insurer and manages all pension contributions.

Its budget is formed annually by the government. Insurance premiums are transferred to the Pension Fund at a rate of twenty-two percent.

In some cases, they can be ten percent more if the employee's income exceeds the established limit. This amount is divided into two main shares:

Thanks to this system, it is possible to make both the insurance and funded portion of pension payments. Business trips, unemployment benefits and compensation payments are not subject to insurance contributions.

How individual accounting works

The policyholder must complete the registration procedure with the pension fund. The law formulates a complete list of all those who are potential policyholders.

After submitting all necessary documents, three days are allotted. The policyholder then receives a certificate of registration.

The Pension Fund of the Russian Federation conducts an individual accounting system for the purpose of collecting and maintaining records of information and data about all individuals who are registered in the OPS.

This makes it possible to implement the assignment of the insurance and funded part of the pension in accordance with the amount of paid insurance contributions and investments.

The Pension Fund opens an ILS for each registered individual, which has a specific number and three mandatory points: