In the Russian Federation, pension provision operates on the terms of the compulsory pension insurance system (OPS), therefore it is guaranteed for all residents of the Russian Federation. From the transferred insurance payments, the budget of the country's Pension Fund is formed, from which pensions are paid to registered citizens, assigned depending on the funds received to the personal account of each of the participants.
Compulsory pension insurance is a system of measures (legal, economic) taken by the state and providing compensation for the official income of citizens before they received (before retirement).
In Russia, these functions are performed by special structures:
Insured persons are persons covered by the GPT. These include citizens who have citizenship of the Russian Federation, citizens of other states and persons who do not have citizenship, but permanently or temporarily living within the Russian Federation.
Personalized (individual) accounting is a procedure for concentrating and recording information on a personal personal account (ILS) for each insured, including information on:
The amount of the payment due to the recipient depends on the total amount of accumulated money. The account number (SNILS) of each recipient is indicated in the insurance document (certificate).
An agreement on compulsory pension insurance is a document drawn up between a citizen and a non-state fund and predetermining, upon the occurrence of a case provided for in the transaction, payment of a part of the collected amount (accumulative) to the recipient from the NPF.
Insurants are legal organizations, individual entrepreneurs who transfer insurance payments to the Pension Fund for themselves and for employees (insured).
Pension insurance, which covers all categories of people living in the Russian Federation, is divided into:
PFs of non-state affiliation are endowed with the right to conduct activities on both options.
Pension benefits are paid to the recipient in a fixed amount of money on a regular basis, when they reach a certain age, or as an allowance in some circumstances.
The pension consists of parts:
The factor that determines belonging to the category of the insured is the transfer of insurance payments to the Pension Fund by persons with Russian citizenship who work in the country or abroad, stateless persons and citizens of other states present in the Russian Federation temporarily or permanently.
Attention! Policyholders or organizations and persons engaged in private (individual) activities belonging to several categories are obliged to pay insurance premiums on all available grounds.
In addition, for the obligations of the insurer (PF), which carries out compulsory insurance, liability is also assumed by the state. NPF can also perform the functions of an insurer, but only in relation to the formation of the funded part.
The insured is obliged to register as such in the Pension Fund of the Russian Federation and pay the premiums in full and on time.
The insurer is obliged:
Insured persons have the right to:
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Anyone can obtain an insurance document (certificate SNILS) independently or through an employer.
When personally contacting the PF branch at the place of actual residence (registration), the applicant is provided with a questionnaire and a document proving his identity (identity card, passport). The certificate must be issued within 5 working days.
When applying for a job, the data of a citizen who does not have a personal account in the OPS system is sent by a specialist of the employer's personnel structure to the PF unit within 17 days from the date of employment. The PF registers the applicant in the system and prepares the SNILS certificate within no more than 5 working days after receiving the documents from the employer. The prepared form is issued by the policyholder to the newly registered person within up to 7 days.
To obtain SNILS for a minor child, one of the parents applies to the PF department with the following documents:
Children from 14 to 18 years old can get a document from the Pension Fund on their own if they have a passport.
If a citizen has chosen an NPF as an insurer to form a funded pension, then an agreement on compulsory pension insurance is concluded between them.
According to the terms of the agreement, the fund is obliged to assign to the insured and pay him a funded share of the labor pension upon reaching the statutory age. In the event of the death of the registered person, payments are made in favor of the successors.
The text of the document contains a description of the personal data of the registered person, information about the insurance situation, details of the parties, and also:
In the same period, only one insurance contract can be concluded between a citizen and an NPF.
Attention! The agreement is recognized as effective from the date of receipt of the money transferred by the insurer to the current account of the selected fund.
In the MPI system, insurance and funded pensions are formed mainly from insurance premiums. Until 2014, employers paid employee contributions for both types of pension. However, until the end of 2015, citizens were given the right to choose: to direct the entire amount for the formation of an insurance pension or distribute them between insurance and funded pensions.
The general tariff for insurance payments (22%), taking into account the chosen method, is distributed as follows:
The possibility of distributing insurance premiums is still available for those who entered into an employment relationship and for them for the first time contributions began to arrive after 01.01.2014.
Important! The receipt of new insurance contributions from employers for the funded pension in the MPI system was suspended by the decision of the state for the period from 2014 to 2020.Citizens who have made a choice in favor of forming an insurance and funded pension have the right to refuse to form a funded pension at any time. To do this, you must submit an application or change the decision before the end of the year in which the application was submitted, withdrawing it.
Attention! The state does not index the funded share of the payment. Investing the accumulated funds can be both profitable and unprofitable, which will affect the size of the pension in the future.
The accrual of contributions to the GPT is made taking into account the maximum amount of earnings ( 865,000 rubles in 2019). If the income exceeds the specified value, an additional tariff is provided (10%).
Payments are to be paid to the Pension Fund by the employer no later than the 15th of the month, and are also reflected in the mandatory reporting in a single form, transmitted to the regulatory authorities in paper and electronic form. Violations of the timing of transfers of contributions and their volume are the reason for the imposition of a fine on the policyholder.
The rate for transfers of contributions in the current year is 22%. The policyholder pays for himself 26% of the annual minimum wage, which in 2019 amounted to 11,280 rubles. For self-employed persons and entrepreneurs who do not have hired employees, the fixed payment will be 26,545 rubles with the addition of 1% of the amount exceeding 300,000 rubles.
Important! The country's Pension Fund money is not an integral part of the federal budget and is intended only for the fulfillment of target obligations.
The PF's expenses in some periods may exceed the amount of accumulated funds if employers, for various reasons, do not pay assessed contributions. The deficit of resources is covered by subsidies from the state budget of the Russian Federation.
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Adopted in 2001, 167-FZ on the compulsory provision of payments to persons who have completed their labor activity, determines the legal status of certain categories of citizens, the grounds for the emergence and the procedure for the implementation of duties and rights in this area. The normative act also establishes the responsibility of the subjects participating in the relevant relationship.
Let us consider further some provisions of 167-FZ "On compulsory pension insurance".
167-FZ on the mandatory provision of guarantees to certain categories of the population establishes a certain circle of persons participating in the relevant relations. These include:
He acts as an insurer. The Pension Fund of the Russian Federation, as well as its territorial divisions, form a centralized structure for managing citizens' funds. Subordinate bodies are accountable to higher bodies. The state is subsidiary liable for obligations to citizens. Other funds may also act as insurers in cases and in the manner prescribed by law. The rules for creating savings in such structures, investing these funds, the conditions for the transfer of amounts from the FIU and the payment of contributions, as well as the limits for the exercise of powers are determined by regulatory enactments.
In accordance with 167-FZ "Pension insurance", these entities are:
If any of the above entities is simultaneously included in several categories, the calculation and payment of contributions is carried out on each basis. In order to implement the provisions of 167-FZ on compulsory pensions, private notaries and detectives are equated to individual entrepreneurs. The normative act provides for another category of persons. The policyholders include individuals who voluntarily enter into legal relations related to compulsory pension insurance, in accordance with the provisions of Art. 29 of the Federal Law under consideration.
These include persons who are covered by compulsory insurance in accordance with the commented Federal Law. The subjects of law are the citizens of Russia, foreigners living on its territory and people without citizenship. Moreover, they must meet one of the following requirements:
Other categories can also be classified as subjects of law, in which, in accordance with 167-FZ on mandatory pension provision, it becomes possible to enter into appropriate legal relations regulated by a regulatory act.
Federal Law 167-FZ applies when there are risks. They pose a threat to the subject of losing the right of his earnings, remuneration and other payments related to work. Insured events include the onset of retirement age, disability, and the loss of a breadwinner. In these situations, appropriate payments are assigned. These include the insurance and funded parts of the labor pension upon reaching old age and in case of disability, the insurance part of the benefit in connection with the loss of the breadwinner, as well as the social payment for the burial of citizens who did not carry out labor activities at the date of death.
Law 167-FZ on the compulsory security of persons entitled to payments in the above cases establishes that the amounts received for these entities by the fund are subject to accounting in their individual accounts. As an object of taxation of contributions and the basis for their accrual are the amounts for the UST. They are established by Ch. 24 NK.
Law 167-FZ establishes the procedure and timing for accounting in the FIU. Registration is a mandatory procedure. It is held in a month:
FZ-167 refers to the competence of the structures:
The FIU, according to FZ-167, has the right to:
In accordance with FZ-167, the FIU must:
ФЗ-167 defines that responsible persons can:
Policyholders are obliged to:
Insured subjects can:
At the same time, citizens must:
In case of non-observance of the established instructions and payment in this connection of excessive amounts from the budget of the Pension Fund of the Russian Federation, citizens will be liable in the amount of property damage caused by them in the manner prescribed by law. In particular, administrative, civil and criminal penalties may be applied to those responsible. It is in the interests of the subjects to provide accurate information in a timely manner. The list of documents giving grounds to receive payments established by law is determined by the government.
It is established in article 27 167-FZ. Violation by the payers of the registration period in the territorial division of the Pension Fund of the Russian Federation in the absence of other illegal actions may result in the appointment of a fine in the amount of 5 thousand rubles. In case of delay in registration for more than 90 days, the amount of the recovery is doubled. In case of full / partial non-payment of contributions due to an underestimation of the base for their accrual, other incorrect calculation or other illegal actions, the guilty person is subject to a fine of 20% of the amount not deducted.
In the case of deliberate commission of these acts, the amount of the penalty is doubled. In case of illegal / untimely communication by the subject of information that had to be provided to the territorial division of the PFR in accordance with the law, the person faces a fine of 1,000 rubles. In case of repeated commission of the specified inaction within a calendar year, the penalty increases to 5 thousand.
It is drawn up for the coming year, taking into account the balancing of the expenditure and income parts. When forming the budget, the standard of working capital is determined. The financial plan is approved annually, as well as the report on its implementation according to the rules established in the BC. The FIU's budget is consolidated. It separately takes into account contributions to the funded part, funds that are allocated for investment, payments made from savings, costs associated with the operational activities of the fund. The monetary funds of the GPO must be kept in the accounts of the FIU. They open in the offices of the Central Bank. If they are absent, accounts are created with credit institutions, the list of which is determined by the government on a competitive basis. No fee is charged for banking transactions with GPT funds.
"On Amendments to Certain Legislative Acts of the Russian Federation Regarding Countering the Theft of Funds"
Edition of 06/27/2018 - Valid from 09/26/2018
1) add a new part forty-one as follows:
"Information about cases and (or) attempts to transfer funds without the consent of the client (including information about operations, accounts and deposits in respect of which cases and (or) attempts to transfer funds without the client's consent were recorded) is submitted to in cases stipulated by the Federal Law "On the National Payment System", credit institutions, payment system operators, payment infrastructure service providers to the Bank of Russia. cases stipulated by the Federal Law "On the National Payment System". ";
2) parts forty-one - forty-fourth shall be considered parts forty-two - forty-fifth, respectively.
1) supplement with Article 57.4 as follows:
"Article 57.4. The Bank of Russia, in agreement with the federal executive body authorized in the field of security and the federal executive body authorized in the field of countering technical intelligence and technical protection of information, establishes requirements for credit institutions to ensure the protection of information in the implementation of banking activities in order to oppose the implementation of transfers of funds without the consent of the client, with the exception of the requirements for ensuring the protection of information established by federal laws and regulations adopted in accordance with them. ";
2) supplement with article 76.4-1 of the following content:
"Article 76.4-1. The Bank of Russia, in agreement with the federal executive body authorized in the field of security and the federal executive body authorized in the field of countering technical intelligence and technical protection of information, establishes requirements for non-credit financial organizations to ensure the protection of information. when carrying out activities in the field of financial markets, provided for in part one of Article 76.1 of this Federal Law, in order to counteract illegal financial transactions, with the exception of the requirements for ensuring the protection of information established by federal laws and regulatory legal acts adopted in accordance with them. "
5.2. The money transfer operator, after performing the actions provided for in part 5.1 of this article, is obliged, in the manner prescribed by the agreement concluded with the client:
1) provide the client with information:
a) on the commission by him of the actions provided for by part 5.1 of this article;
2) immediately request from the client confirmation of the renewal of the execution of the order.
5.3. Upon receipt from the client of the confirmation specified in clause 2 of part 5.2 of this article, the money transfer operator is obliged to immediately resume the execution of the order. If the client does not receive the confirmation specified in clause 2 of part 5.2 of this article, the money transfer operator resumes the execution of the order after two working days after the day he performed the actions provided for in part 5.1 of this article. ";
a) supplement with part 9.1 as follows:
"9.1. In cases where the money transfer operator detects transactions that correspond to the signs of a money transfer without the client's consent, the money transfer operator suspends the client's use of an electronic means of payment and carries out the actions provided for in parts 5.1 - 5.3 Article 8 of this Federal Law. Upon receipt from the client of confirmation of the renewal of the execution of the order specified in Clause 2 of Part 5.2 of Article 8 of this Federal Law, the money transfer operator shall immediately resume the use of the electronic means of payment by the client. specified in Clause 2 of Part 5.2 of Article 8 of this Federal Law, the money transfer operator resumes the client's use of the electronic means of payment after two days few days after the day he performed the actions provided for by Part 5.1 of Article 8 of this Federal Law. ";
b) supplement with parts 11.1 - 11.5 as follows:
"11.1. Upon receipt of the notification specified in Part 11 of this Article from a client - a legal entity, after debiting funds from the client's bank account, the money transfer operator serving the payer shall immediately send the money transfer operator serving the recipient of funds, notification of the suspension of the crediting of funds to the bank account of the recipient of funds or an increase in the balance of electronic funds of the recipient of funds (hereinafter referred to as the notice of suspension) in the form and in the manner established by a regulatory act of the Bank of Russia.
11.2. If a notice of suspension is received from the money transfer operator serving the payer until funds are credited to the recipient's bank account or the recipient's electronic money balance increases, the money transfer operator serving the recipient is obliged to suspend for a period of up to five business days from the date of receipt of such notification, crediting funds to the bank account of the recipient of funds in the amount of the money transfer or increasing the balance of the recipient's electronic money by the amount of the electronic money transfer and immediately notify the recipient of funds in accordance with the procedure established by the agreement concluded with the recipient of funds, on the suspension of the crediting of funds or an increase in the balance of electronic funds and the need to submit, within the specified period, documents confirming the validity of receiving the transferred funds from funds or electronic funds.
11.3. If, within five working days from the date of the execution by the money transfer operator serving the recipient of funds, the actions provided for in part 11.2 of this article, the recipient of the funds submits documents confirming the validity of the receipt of the transferred funds or electronic funds, the money transfer operator, serving the recipient of funds is obliged to transfer funds to the bank account of the recipient of funds or increase the balance of electronic funds of the recipient of funds.
11.4. If, within five working days from the date of the execution by the money transfer operator serving the recipient of funds, the actions provided for in part 11.2 of this article, the recipient of the funds does not submit documents confirming the validity of receipt of the transferred funds or electronic funds, the money transfer operator, serving the recipient of funds is obliged to return funds or electronic funds to the money transfer operator serving the payer no later than two working days after the expiration of the specified five-day period. The money transfer operator serving the payer is obliged to transfer funds to the payer's bank account or increase the payer's electronic money balance by the amount of their return made by the money transfer operator serving the payee no later than two days from the date of their receipt.
11.5. If the money transfer operator serving the payer receives a notice of suspension after the funds are credited to the recipient's bank account or the recipient's electronic money balance increases, the money transfer operator serving the recipient is obliged to send the money transfer operator funds serving the payer, notification of the impossibility of suspending the transfer of funds to the bank account of the recipient of funds or suspending the increase in the balance of electronic funds of the recipient of funds in the form and in the manner established by a regulatory act of the Bank of Russia. The money transfer operator shall not be liable to the client for losses incurred as a result of the proper fulfillment of the requirements provided for in paragraphs 11.2 - 11.4 of this article. ";
6. Money transfer operators, payment system operators, payment infrastructure service operators are obliged to send information to the Bank of Russia about all cases and (or) attempts to make money transfers without the client's consent in the form and in the manner established by the Bank of Russia.
Share linkThe 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.
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 amendments 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 a 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.
