1. Voluntarily enter into legal relations on compulsory pension insurance:
1) citizens of the Russian Federation working outside the territory of the Russian Federation in order to pay insurance contributions to the Pension Fund of the Russian Federation for themselves;
2) individuals for the purpose of paying insurance premiums for another individual, for which insurance premiums are not paid by the insured in accordance with this Federal Law and the legislation of the Russian Federation on taxes and fees;
3) insured persons who, as policyholders, pay insurance premiums in a fixed amount, in the part exceeding this amount, but in total not more than the amount determined as the product of eight times the minimum wage established by federal law at the beginning of the financial year for which insurance contributions are paid, and the rate of insurance contributions to the Pension Fund of the Russian Federation established by subparagraph 1 of paragraph 2 of Article 425 of the Tax Code of the Russian Federation, increased by 12 times;
4) individuals for the purpose of paying additional insurance contributions for a funded pension in accordance with the Federal Law "On additional insurance contributions for a funded pension and state support for the formation of pension savings";
5) individuals for the purpose of paying insurance contributions to the Pension Fund of the Russian Federation for themselves, permanently or temporarily residing in the territory of the Russian Federation, which are not covered by compulsory pension insurance, in accordance with this Federal Law, with the exception of the persons specified in subparagraph 6 of this item;
6) individuals for the purpose of paying insurance contributions to the Pension Fund of the Russian Federation for themselves, applying the special tax regime "Tax on professional income", permanently or temporarily residing in the territory of the Russian Federation.
2. Persons who have the right to voluntarily enter into a legal relationship on compulsory pension insurance on several grounds from those listed in paragraph 1 of this article, have the right to voluntarily enter into a legal relationship on compulsory pension insurance on each of the grounds.
3. The persons specified in subparagraphs 1, 2, 3, 5 and 6 of paragraph 1 of this article enter into legal relations on compulsory pension insurance and terminate legal relations on compulsory pension insurance by submitting an application to the territorial body of the Pension Fund of the Russian Federation in accordance with the rules approved in in the manner determined by the Government of the Russian Federation.
4. The persons specified in subparagraph 4 of paragraph 1 of this article enter into a legal relationship on compulsory pension insurance in order to pay additional insurance contributions for a funded pension in the manner prescribed by the Federal Law "On Additional Insurance Contributions for a Funded Pension and State Support for the Formation of Pension Savings" ...
5. The persons specified in subparagraphs 1 - 3, 5 and 6 of paragraph 1 of this article pay insurance premiums to the corresponding accounts of the Federal Treasury using budget classification codes designed to record insurance premiums paid on a voluntary basis.
The minimum amount of insurance contributions of the persons specified in subparagraphs 1 - 3 and 5 of paragraph 1 of this article is determined as the product of the minimum wage established by federal law at the beginning of the financial year for which insurance contributions are paid and the rate of insurance contributions to the Pension Fund of the Russian Federation , established by subparagraph 1 of paragraph 2 of article 425 of the Tax Code of the Russian Federation, increased by 12 times.
The maximum amount of insurance premiums of the persons specified in subparagraphs 1 - 3, 5 and 6 of this article may not exceed the amount determined as the product of eight times the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid and the tariff insurance contributions to the Pension Fund of the Russian Federation, established by subparagraph 1 of paragraph 2 of Article 425 of the Tax Code of the Russian Federation, increased by 12 times.
The accounting period for insurance premiums is a calendar year. When submitting an application for voluntary entry into a legal relationship on compulsory pension insurance, the corresponding settlement period begins from the day the specified application is submitted to the territorial body of the Pension Fund of the Russian Federation. When submitting an application for the termination of legal relations on compulsory pension insurance, the billing period ends on the day the said application is submitted to the territorial body of the Pension Fund of the Russian Federation.
The persons specified in subparagraphs 1 - 3, 5 and 6 of paragraph 1 of this article, independently, taking into account the restrictions established by this paragraph, determine the amount of insurance premiums and calculate the specified insurance premiums payable for the billing period.
If an application for voluntary entry into a legal relationship (on termination of legal relationship) for compulsory pension insurance is submitted to the territorial body of the Pension Fund of the Russian Federation during the billing period, the amount of insurance premiums payable for this billing period is determined in proportion to the number of calendar months during which the person consisted in a legal relationship on compulsory pension insurance. For an incomplete month, the amount of insurance premiums is determined in proportion to the number of calendar days of that month.
The periods of payment of insurance premiums by persons specified in subparagraphs 1 - 3, 5 and 6 of paragraph 1 of this article shall be counted in the insurance period. The duration of the periods of payment of insurance premiums counted in the insurance period by the persons specified in subparagraphs 2 and 5 of paragraph 1 of this article may not be more than half of the insurance experience required for the appointment of an old-age insurance pension.
To the persons specified in subparagraph 6 of paragraph 1 of this article, if the total amount of insurance premiums paid during the calendar year was at least a fixed amount of the insurance contribution for compulsory pension insurance, determined in accordance with the legislation of the Russian Federation on taxes and fees, taking into account the provisions of paragraph seven of this clause, a period equal to the corresponding settlement period determined in accordance with paragraph four of this clause is included in the insurance experience. In the event that the total amount of insurance premiums paid during a calendar year by the specified persons is less than the fixed amount of the insurance premium for compulsory pension insurance, determined in accordance with the legislation of the Russian Federation on taxes and fees, the period determined in proportion to the paid insurance premiums is included in the insurance period. but not more than the duration of the corresponding settlement period, determined in accordance with paragraph four of this clause.
6. Payment of additional insurance contributions for a funded pension by persons specified in subparagraph 4 of paragraph 1 of this article is carried out on the conditions and in the manner established by the Federal Law "On additional insurance contributions for funded pensions and state support for the formation of pension savings".
7. The right of the persons specified in paragraph 1 of this article to insurance coverage for compulsory pension insurance, including taking into account additional insurance contributions for funded pension, employer's contributions paid in favor of the insured person, and contributions for co-financing the formation of pension savings in accordance with with the Federal Law "On Additional Insurance Contributions for Funded Pensions and State Support for the Formation of Pension Savings", is implemented subject to the conditions established by the Federal Law "On Insurance Pensions", the Federal Law "On Funded Pensions".
The new regulation on compulsory pension insurance is a reform, as a result of which the entire population becomes insured. Each member of the formed insurance company is provided with an individual personal account (NLS) with a permanent number, which is opened by the Pension Fund.
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During the working period of the insured, employers who calculate and pay wages are obliged to transfer part of the money earned in the form of insurance premiums to form labor cash security for seniority.
The adopted rules of compulsory pension insurance in the Russian Federation are the main measures in the system of state measures aimed at compensating the population for the payments they receive. This measure is fixed in the Russian Federation by the organizational, legal and financial base.
In addition, these settings determine:
The representatives of the departments of compulsory pension insurance can be subdivisions of the state apparatus, endowed with the functions of power and administration. Federal law stipulates that the Pension Fund and its departments of territorial significance, which are state institutions, must represent the insurer in the context of the new reform.
The status of insured persons Federal Law No. 167-FZ vests citizens of Russia, representatives of citizens of other countries residing in the territory of the Russian Federation and persons without citizenship with the status of insured.
The following categories of citizens are recognized as insured:
Federal law also allows policyholders to designate a special non-profit organization - a non-state pension fund.
The new law on monetary compensation for lost earnings that has been put into effect determines the rights, terms of reference, and the obligation of representatives of participants in the implementation of this event. This state measure defines the federal state power with all the institutions included in this structure as the subjects of this event.
The role of insurers under the new reform is assigned to:
The insurer has the following rights by law:
The obligations of the insurer are also determined by the current laws of the new system of material support for seniority:
The federal law and all existing legislative acts of this pension insurance reform provide for a number of provisions that the insurer shall bear in case of violation of the established provisions:
Third, they are also the main participants in the tactics developed by the state for the protection of compulsory pension insurance of a person, these are nationals of the Russian Federation, as well as foreign nationals who have a permit for permanent or temporary residence on Russian territory. Individuals who do not have Russian citizenship are no exception.
Citizens born in 1967 and subsequent years, on the basis of federal regulations that have come into force, have the right to choose an insurance premium of a certain rate for the funded part of labor cash security for seniority. This applies to the population of established years of birth registered with the FIU offices.
Cash collateral options:
All insurance premiums from 2014 to 2015 are aimed at the formation and development of insurance pensions, registered in the form of personal coefficients of future cash security for seniority.
The investment of funds registered on the individual personal account of citizens with the Pension Fund of the Russian Federation or NPFR is continued by the insurers of compulsory pension insurance (MPI) and upon assignment of a cash benefit will be paid to the insured person.
The preservation of the funded pension is accepted by every citizen, considering this option after a thorough and comprehensive study of this issue.
Possibilities of savings funds:
An application submitted to the local Pension Fund will determine the amount of contributions to the funded pension.
For those who do not submit an application for choosing a management company or a non-state pension fund before December 31, 2015, the accumulation of savings will stop. The contributions that will be transferred by the employer will form the insurance pension.
Categories of citizens who are unable to earn a retirement pension are provided with a social type of pension. This guaranteed flat amount, which is not related to seniority by insurance premiums, is paid from public funds.
The recipients of such state support are:
For all groups of people with disabilities, the calculation of the amount of cash benefits is made in the following order:
So far, according to Russian legislation, an annual indexation of labor cash benefits is being carried out, focusing on the growth rates of the subsistence level of the last year. The appointment of a pension is made at the request of a person entitled to receive it.
If necessary, the recalculation of the cash benefit or its transfer to another type is also carried out at the personal request of the pensioner.
Each type of pension has a certain period of validity:
The procedure for the payment of pension savings with the formation of the new law on pensions has not changed. No more than ten days are given for consideration of an application for the funded part of a cash benefit or urgent pension payment.
A period of no more than two months is set aside for the payment of one-time pension savings, counting from the date of a positive decision. The funded pension and payments due must be received by the applicant within the current month. The payment of the insurance pension must be made at the same time.
The answer to this question will be provided by FZ-167. Some of its provisions will be discussed in the article.
What relations are regulated by FZ-167 "On Compulsory Pension Insurance"? Article 1 of the submitted normative act refers to the legal relationship in the field of the emergence and implementation of rights, obligations and certain types of liability of compulsory insurance subjects. What is pension insurance? The law speaks of a set of organizational, legal and economic measures that are aimed at obtaining a citizen's earnings after the corresponding registration process.
The most important element in the pension insurance system is pension provision. We are talking here about the performance by the insurer of its obligations to issue payments. In this case, the funds of pension insurance are finances managed by the insurer. The insurer, in turn, is the Russian Pension Fund.
Despite the fact that most of the functions are carried out by instances from the system of the Russian Pension Fund, the source of all powers is precisely the federal bodies. What functions of state institutions are worth highlighting here? This is what Article 3.1 of FZ-167 fixes:
State bodies can also perform some other functions that comply with the provisions of FZ-167.
Chapter 2 of FZ-167 "On Compulsory Pension Insurance" lists the main subjects of the entire system under consideration. It should be noted right away that there are only three subjects here: policyholders and insurers.
What can you tell about the insurer? According to the law, this is the name of the legal entities that implement the state insurance processes. The insurer can be called both itself and non-state pension funds.
The insured can be legal entities and individuals, as well as individual entrepreneurs. Policyholders are persons who voluntarily agreed to enter into the legal relationship in question.
Article 7 of FZ-167 refers to insured persons. According to the law, this is the name given to citizens who are already covered by compulsory pension-type insurance. The law provides detailed information on who exactly the insured citizens can be: for example, entrepreneurs, representatives of small communities, clergy, persons who have entered into an employment contract, etc.
Chapter 3 "On Compulsory Pension Insurance" lists the main powers and responsibilities of each subject of the pension system. So, the insurer is able to manage the funds of the FIU and demand from their superiors the conditions appropriate for work. His duties include exercising control over the correctness of the information provided, as well as timely and high-quality work with the available financial resources.
Policyholders are able to appoint their representatives, go to court, pay premiums and get all the information they need from the insurer. If we talk about obligations, then it is necessary to highlight here the timely payment of the relevant contributions, the fulfillment of the requirements of the representatives of the FIU, ensuring the implementation of the rights of insured persons and some other mandatory functions.
Insured persons have the opportunity to timely receive insurance coverage in full, as well as to defend their freedoms and interests. At the same time, their responsibilities include presenting the relevant documentation to the insurer, as well as observing the conditions established for the recalculation and payment of compulsory insurance.
It is easy to guess that the financial support of the entire system under consideration is possible only at the expense of the budget of the Russian Pension Fund. This is also stated in article 16 of the Federal Law-167 "On compulsory pension insurance".
All funds of the FIU are the property of the federation. They are not subject to withdrawal and are not included in other budgets. In order to form a pension budget, it is necessary to correctly balance all expenses and incomes. Every year the Government of the Russian Federation approves a new budgetary system, in accordance with which all further functions are implemented.
Article 22 of FZ-167 (2001) "On Mandatory Pension Provision" contains information on the rate of the insurance premium. According to the regulatory act, the determination of the amount of insurance premiums in relation to insured persons is carried out by the FIU on the basis of an individual type of accounting.
In this case, it is necessary to take into account a number of tariffs, depending on the age of citizens. Depending on whether a person was born before or after 1966, the pension provision will be established. At the same time, all insurance contributions that were calculated in excess of the fixed contribution will be used to finance the funded part of the labor-type pension.
Creation of sources of financing for pensioners (pension insurance) is the basis of the pension system in different countries of the world. There are two types of pension insurance:
To understand the types of insurance and understand how this type of activity is regulated,
Summary of Federal Law No. 167:
As mentioned above, the last amendments to the Federal Law were made on December 28, 2017. The changes affected the following articles:
Clause 4 of Article 33
Information about organizations that carry out technical and innovative activities has been removed from this item.
P 7 article 33
This clause has been revised. It says that starting from 2014, those who contribute money to the insurance fund to receive a future pension will also pay 8 percent of their earnings. The amount of contributions is determined by the Pension Fund of the Russian Federation individually on the basis of general statistics of the amounts received from citizens in the Russian Federation. In 2018, the contribution will be 13 percent. In 2019, the tariff will be 20 percent.
P 17 article 33
Legal entities will have to pay insurance premiums in the amount of 6 percent.
P 2 article 33.1
It states that from 2014 until 2020 (previously 2019), some policyholders are subject to a rate of 22 percent within the specified amount and about 10 percent (over the specified amount).
P 4 article 33.3
It says that part of the insurance premium goes entirely to finance the labor pension with subsequent indexation of the insured person. However, starting from 2015 until 2020, the accumulation of the insurance pension will be used to ensure the insurance pension of citizens, taking into account indexation. Such contributions to the Pension Fund are mandatory.
The following are important articles that have not been changed:
Art 4
Article 4 describes who is the subject of compulsory insurance. They are:
Art 8
Article 8 describes the insured event. On the basis of the Federal Law 167, the insured event occurs:
Art 13
Article 13 lists the rights and obligations of the insurer. He has the right:
The insurer must:
Art 16
Article 16 describes the budget of the RF Pension Fund.
The budget of the Pension Fund means funds that have passed into federal ownership. They are not included in the basis of other budgets, therefore they cannot be withdrawn. At the time of creating the budget for the next year, the rate of working capital is set. The budget is approved annually by the Government of the Russian Federation on the basis of federal laws and the Budget Code of the Russian Federation and is consolidated.
Federal Law No. 167 "On Compulsory Pension Insurance in the Russian Federation" regulates legal relations that are associated with compulsory pension insurance. To analyze the law and its regulations in detail, you need to go to.
Federal Law No. 167-FZ defines compulsory pension insurance (hereinafter briefly OPS), which is a system that helps to provide pensioners with payments. The process of carrying out this procedure is regulated by the Federal Law "On Pension Insurance" of the Russian Federation. There is also in the Russian Federation, but this is different.
The last amendments to the law "On Pension Insurance" were made last year on December 19, 2016. All changes and additions to the new document have already entered into force from the beginning of January 2017. However, it should also be mentioned that there is already a new edition of June 2017. , which has not yet entered into force - this will happen from the first day of January 2018. Clause 7 of Article 33 was subject to change.
This all-Russian document "On Pension Insurance" is the legal basis for organizational, economic operations in the field, in addition, this legal act established each subject of legal relations, endowed them with rights and direct responsibilities.
By law, all residents of the Russian Federation are insured citizens. All individuals have their own medical insurance system, where pension insurance contributions are credited. Making contributions becomes the responsibility of the manager who has the employee on the staff. So, these contributions begin to form pensions received by a pensioner in the future.
Participants of compulsory pension insurance are:
The PF budget is formed from:
Insurance premiums for compulsory pension insurance are made at a rate of 22%. The rate consists of 2 parts: solidary and individual.
Here are the main points about pension insurance, which are described in FZ-167.
The changes affected the law "On Compulsory Pension Insurance" in December 2016 and came into force from the beginning of the new year.
Let's take a closer look at several articles:
Article 7.
This article talks about the concept of "insured persons". This year, innovations did not affect this provision. The latest innovations, which came into force in January 2015, were made in December 2014. Insured persons, including citizens of the Russian Federation, non-residents, permanently or temporarily residing / staying in the Russian Federation, are people who are subject to compulsory pension insurance. These include:
Article 13.
Art. 13 FZ-167 "On compulsory pension insurance", in contrast to the 7th article, has been transformed from the beginning of 2017. This article talks about the rights, powers and responsibilities that insurers bear. Changes began immediately from the 1st point. The article states that the insurer has the right to:
The 5th paragraph was canceled by the new regulation "On Pension Insurance". The second point is about responsibilities and there was also a small change. The insurer is obliged:
Article 15.
Article 15 was last updated in early 2015. This article, in turn, talks about the rights, obligations and responsibilities of the insured persons. Specifically, the 6, 7, 9 paragraphs of clause 1 were changed, which tells about the rights of these persons. They have the right to:
Obligations of the insured persons:
FZ-167 "On Compulsory Pension Insurance" in the latest edition can be downloaded. The bill will be of interest to pensioners, ordinary workers who have not yet retired, managers, so-called insurers and policyholders, as well as insured persons.
A new edition of pension insurance awaits citizens at the beginning of 2018.
