On financing the insurance part of labor. Formation of the insurance pension. Direction of insurance premiums on the formation of an insurance pension

From 01/01/2014 Insurance premiums for compulsory pension insurance Listed in the FIU a single payment without breaking to the insurance and accumulative part (Article 22.2 of the Federal Law of December 15, 2001 No. 167-ФЗ). About cumulative contributions in Pension Fund In 2016 we will tell you in our consultation.

Mandatory accumulative contributions

In 2014 - 2018, for organizations and IP, payments to individuals and who are not eligible for reduced tariffs, the following fares of insurance premiums for compulsory pension insurance are applied:

The limit value of the base for the accrual of insurance premiums in the FIU in 2016 is established in the amount of 796,000 rubles (Government Decree No. 1265 No. 1265).

Listed by a single payment document the amount of insurance contributions of the FFR distributes to the insurance and accumulative part of the employee's labor pension independently taking into account the option chosen by such an employee pension provision.

If the policyholder repays the debt on cumulative contributions, formed until 01.01.2014, then pay this amount is necessary for the payment order separately from the insurance part of the CBC:

Voluntary accumulative contributions to the FIU

In 2016, the employer can transfer funds to the accumulative part of employee pensions:

• due to own fundsif such a duty is provided for by the order by the employer or labor (collective) contract (paragraph 1 of Art. 8 of the Federal Law of April 30, 2008 No. 56-ФЗ);
• at the expense of employees themselves on the basis of their applications (

In early December 2012, several federal laws made changes to the legislation of the Russian Federation on insurance premiums. The amendments came into force on January 1, 2013, but some of them will begin to act from January 1, 2014. In this article, 1C: ITS experts are considering the basic provisions concerning changes in pension insurance premium tariffs, on "injury", exercising against employers' policyholders, as well as changes in the procedure for calculating insurance premiums for self-employed persons.

Insurance contributions to the FIU

Most significant changes Submitted by Federal Law of 03.12.2012 No. 243-FZ into current legislation on compulsory pension insurance. Consider them in more detail.

General rates of pension contributions

The procedure for the distribution of pension contributions paid for employees of 1967 R. And the younger, between the insurance and cumulative part of the pension.

Table 1

Reduced fares for insurance premiums established for 2013 and subsequent years for certain categories of insurers who have the right to use them in accordance with the legislation of the Russian Federation

At the same time, for employees of 1967 p. And the younger tariff is set in case they have not disposed of their accumulations.

For employees of 1967 r. And the younger, which ordered their savings, federal law of 03.12.2012 No. 243-FZ establishes certain rates of contributions to the Pension Fund of the Russian Federation (see Table 2).

table 2

Reduced fares for insurance premiums for 2014 and subsequent years for insurers paying insurance premiums against employees of 1967. and younger who dispose of their savings

Contributions for temporarily staying on the territory of the Russian Federation foreigners

The changes affected the list of insured persons, namely, temporarily staying on the territory of the Russian Federation foreign citizens and stateless persons with which urgent labor contracts are concluded.

Earlier pension contributions They paid from the remuneration of this category of workers if the urgent employment contract was concluded for a period of at least six months. Starting from January 1, 2013, insurance premiums for payments to these persons need to be accrued if the urgent employment contract (urgent employment contracts) was concluded with them a duration of at least six months in total during the calendar year.

Based on the formulation given in the new clause 1 of Article 7 of Law No. 167-FZ, it can be concluded that it is not important, with how many employers and for how long the foreigners (stateless persons) have been concluded on the territory of the Russian Federation (stateless labor). If the total duration of work on all employment contracts of such a person is six months and more, then in relation to it, pension contributions are paid. Contributions to this category of employees are charged at the rate established for citizens of the Russian Federation to finance the insurance part of the pension, regardless of the year of birth of these persons (in 2013-2015 - 22%, starting from 2016 - 26%).

Additional fees for pension insurance

From January 1, 2013, with payments to individuals who are entitled to the early appointment of pension, additional pension contributions must be paid (paragraph 11 of Article 3 and paragraph 5 of Art. 6 of Law No. 243-FZ). These contributions are listed on the insurance part of the pension and make up the solidarity of the tariff.

The dimensions of the listed funds are established by new and 58.3 of the Federal Law of July 24, 2009 No. 212-FZ (hereinafter referred to as Law No. 212-FZ):

1) in relation to workers who have the right to receive early pensions on the grounds specified in subparagraph 1 of paragraph 1 of Article 27 of the Federal Law of December 17, 2001 No. 173-FZ (employed on underground work and work with harmful working conditions and in hot shops) :

2) in relation to workers who have the right to receive early pensions on the grounds specified in the remaining sub-clauses of paragraph 1 of Article 27 of the Federal Law of December 17, 2001 No. 173-FZ:

At the same time, the limitation of the limit value of the base on which insurance premiums are accrued in this case No applies (clause 3 of Article 33.2 of Law No. 167-FZ and Part 3 of Art. 58.3 of Law No. 212-FZ). This means that additional insurance premiums for pension insurance are accrued for all amounts paid to employees.

The employer is exempt from paying additional pension contributions based on the results of a special assessment of labor, the procedure for which will be established by a separate law (clause 4 of Article 33.2 of Law No. 167-FZ and Part 4 of Art. 58.3 of Law No. 212-FZ).

Tariffs of insurance premiums "on injuries"

Insurance rates for compulsory social insurance against industrial accidents and professional diseases for 2013-2015 Do not increase and remain at the level defined in Article 1 of the Federal Law of December 22, 2005 No. 179-FZ (Article 1 of Law No. 228-FZ). The list of persons who have the right to pay insurance premiums "on injuries" in the amount of 60 percent of the main tariff, added entrepreneurs who pay remuneration to employees with disabilities I, II, or III of the Group.

Tariffs of insurance premiums for self-employed persons

• passing military service, as well as another service equivalent to it;
• care of one of the parents for each child until they reach the age of one and a half years, but not more than three years a total of;
• persons with disabilities of the group I, a disabled child or the person who has reached the age of 80;
• accommodation of spouses of military personnel passing military service under the contract, along with spouses in areas where they could not work in connection with the lack of employment opportunities, but not more than five years a total;
• accommodation abroad of workers' spouses aimed at diplomatic missions and consular and other similar institutions of the Russian Federation.

Lack of activity in this case must be confirmed by documents that, for example, may be an extract for the absence of movements on personal accounts (if there is), the document is absent cash operations etc.

If, during the above periods, the activity was still carried out, then the contributions are paid in fixed size in proportion to the number of calendar months of "Employment".

Principles of ops Based on the introduced and allow:

• take into account the receipt of insurance payments on the personal account of each insured person;
• fix data on the place of its work and the duration of work;
• determine the number of accumulated pension points to calculate the future pension.

Payments in the OPS system are carried out at the occurrence insurance case . .

The key members of the OPS system are the insured persons, insurers and insurers.

Insured are direct payers of insurance premiums. The role of such participants in OPS may act:

• organizations;
• individual entrepreneurs (IP);
• individuals that pay contributions for themselves and for other persons;
• self-employed population (notaries, lawyers, etc.)

• in terms of insurance pension: Pension fund Russian Federation;
• in part cumulative pension: Various non-state pension funds (NPF).

Of course, the main administrator here is the FIU, since it manages all pension funds in the OPS system.

Contributions to the ops - what is it?

Everything cashIncluded in the FTS (until 2017 - in the FIU), are taken into account on citizens according to the current system of individual (personalized) accounting by number (green laminated card).

Insurance contributions to OPS - These are the amounts accrued from all payments and other rewards in favor of the employee and the employer paid by the employer in accordance with the legislation. These contributions are future pensions of these employees and constitute pension payments to the current recipients of pensions.

The distribution of contributions is carried out according to the current standards and the selected citizen.

Direct listed monetary sums Performs insurerperforming two important features:

• for their employees;
• own payments for myself.

As for citizens - insured PersonsComing insurance certificate compulsory pension insurance, then they include:

• citizens of the Russian Federation;
• constantly or temporarily living in our country foreigners;
• persons without citizenship.

Who pays fees for the employee?

Employers list the insurance premiums every month with wages of their employees. However, not all clearly represent two main points: they are accrued from the wage fund employee until all taxes are deducted, and listed directly insurer from own funds.

Payers of contributions for their employees are:

• organizations that have employees;
• individual entrepreneurs (IP), including heads of farms who have in their submission of employees;
• persons who are not IP, but producing remuneration benefits to individuals.

Most of the insured persons for which the policyholders pay contributions, work under an employment contract or a civil-legal agreement.

If the policyholder refers to several categories, then the transfer of payments is carried out in several grounds.

Insurance premiums for compulsory pension insurance in 2019

When calculating contributions to the OPS is important determine limit value wages with which and payment is paid. If income exceeds this amount, another 10% of the tariff is provided. The maximum level of contribution to the base is determined by the government every year, in 2019 it is equal 1021000 rubles (in 2017 - 876 thousand rubles.).

The size of the tariffs depends on the following parameters:

• insurer categories;
• age employee;
• from the amount of income accrued by the employee during the year.

Special tariffs are provided for insurers who have preferential jobs. When calculating payments at an additional rate in the presence of such places limit base It does not work.

The amount (tariff) of the insurance premium for compulsory pension insurance

Each of us, being the insured person, forms its pension rights And your. For this, our employers list 22% of our salary monthly to our individual accounts.

This tariff can be distributed. two ways Depending on the chosen pension option:

1. In the first case, individual rate of 16% Fully go on, and solidarity tariff - 6% Ensure the payment of a fixed part of the pension to its current recipients.
2. Another case refers to born in 1967 citizens and younger, which could choose until 2016, and young employees who have the right to choose during the first five years of their work. For all of them, the individual tariff will be 10% on the formation of insurance payments and 6% on the accumulative, the solidarity facility remains unchanged.

Such a basic tariff is provided for payers applying general System taxation.

Additional contributions to the pension fund (with harmful conditions of labor)

Since 2013, additional tariffs have been introduced for employers who have harmful and life and health work places. They apply to all payments in favor of insured persons engaged in such types of work.

• in the presence of a special assessment extra. The insurance premium rate will be established on the basis of the adopted hazard class, and the more dangerous working conditions (the most dangerous - 4th grade, optimal - class 1), the higher the payment rate;
• in the absence of special seating The fare of contributions is 9% for work on the list 1 and 6% - on list 2 and "small" lists.

Evaluation of working conditions is carried out by the employer at least once every five years.

Reduced fare of insurance premiums

The rate of insurance premiums below the commonly established 22% applies to the following categories of payers:

Payers such preferential categories Disabled from payment of contributions when the value of the contribution base is exceeded.

Insurance premiums in 2019 for MP for themselves

Insureders registered as, receive income from their activities without salary accrual to themselves. In this regard, there is a special procedure for paying insurance contributions by them. regardless of the availability of income From the activities undertaken in the current year.

The amount of payment is established in accordance with the income level of the entrepreneur for the year:

• if below 300 thousand rublesthen the fixed size is applied - 26% annual sum MROT;
• if above 300 thousand rubles, then K. fixed amount It will be necessary to pay 1% of the amount of income.

It is worth noting that since 2019, the principle of determining the size of the insurance premium for self-employed persons changes. Previously, the fare of contributions tied to the Mrometa, but now it is established in a fixed value - 26545 rubles in 2019.

When is released from paying?

In addition to the special procedure for calculating insurance payments on OPS for PP for themselves, it provides for exemption from payment of contributions for certain periods during which entrepreneurs no relevant activity. Such a measure is provided for.

TO preferential periods relate:

1. service in the army of call;
2. care for the child before reaching them the age of one and a half years, but no more than six years in total;
3. care of disabled person I, a disabled child or an 80-year-old citizen;
4. accommodation with spouse-servicemen for no more than 5 years in places where employment is missing;
5. accommodation not more than 5 years abroad with a spouse - an employee of the diplomatic representation of the Russian Federation.

The listed periods are counted in the insurance experience on a par with periods during which contributions were made.

The procedure and timing of payment of funds to the Pension Fund

The transfer of payments is carried out every month. Insurance premiums for compulsory pension insurance for the previous month must be mentioned:

• no later than the 15th in case of submission of documents in paper form;
• no later than 20 numbersin the case of electronic document management .

If the last day of such a term has been on a weekend or a holiday day, then payment can be made on the nearest working day.

For entrepreneurs paying contributions for themselves, it is possible to choose the frequency of transfer of payments once a quarter or at the end of the fiscal year.

It should be remembered that accrued, but not paid in time insurance premiums on the OPS are subject to recovery as arrears.

The database for payments is determined in relation to each employee at the end of each calendar month with a growing outcome since the beginning of the year. For employees who have established the organization during the calendar year, the base is determined by the month of employment.

Direct payment of contributions is carried out by referring to the bank settlement document where appropriate codes should be indicated budget classification (CBC). Feedback on OPS is paid without dividing the insurance and accumulative parts.

Individuals can also be paid to payment of contributions through postal offices.

It is worth paying attention to that, according to the rule entered since 2015, the amount calculated to list must be determined exactly in rubles and kopecks.

Formation pension funds It is carried out at the expense of the budget of the Pension Fund of the Russian Federation. To clarify the question of the procedure and sources of financing of labor pensions of paragraph 1 of Art. 6 of the Federal Law "On Labor Pensions in the Russian Federation" sends us to the federal law "On compulsory pension insurance in the Russian Federation".

In accordance with Art. 18 of the Federal Law "On Compulsory Pension Insurance" The funds of the RF Pension Fund's budget have a targeted appointment, one of the goals of the FIU budget expenditure is the payment of labor pension.

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

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

2) funds federal budgetto which primarily the part of the Unified social taxlisted from the federal budget to the budget of the Pension Fund of the Russian Federation;

3) amounts of penalties and other financial sanctions;

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

5) voluntary contributions of physical and legal entitieswho paid them not as insured or insured persons;

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

The structure of labor pensions established by the Federal Law "On Labor Pensions in the Russian Federation" involves three components of labor pensions: insurance, basic and accumulative. Parts of labor pensions in accordance with the Federal Law "On Compulsory Pension Insurance" are formed due to different sources financing. Financing the basic part of labor pensions is carried out at the expense of unified social tax, financing the insurance and funds of labor pensions is carried out at the expense of insurance premiums for compulsory pension insurance. Unified social tax and insurance premiums for compulsory pension insurance have a single tax object and tax base. Both a single social tax and insurance premiums pay organizations, enterprises and private entrepreneurs from wages of their employees, as well as with other remuneration workers for labor activity, including labor activities under civil law agreements. These two types differ mandatory payments The fact that a single social tax is paid at the expense of the employer's funds, based on the size of the paid wage, and the insurance premiums for compulsory pension insurance are charged by the employer from employees' income. The total amount of deductions to the Pension Fund, on employees charged from revenues for compulsory pension insurance, is set at 14%.

Article 238 of the Tax Code establishes a list of funds that are not subject to taxation and with which not only unified social tax is not charged, but also insurance premiums for compulsory pension insurance. Not subject to taxation:

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

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

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

b) free provision of residential premises and communal services, nutrition and products, fuel or corresponding money compensation;

c) the payment of value and (or) issuing a given natural contentment, as well as with the payment of funds in return for this contentment;

d) payment costs of food, sports equipment, equipment, sports and the front-end form, obtained by athletes and workers of physical education and sports organizations for training process and participation in sports competitions;

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

(e) Reimbursement of other expenses, including expenses for improving the professional level of employees;

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

h) fulfillment by the individual of labor duties (including moving to work in another locality and compensation for travel expenses).

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

a) individuals in connection with a natural disaster or other emergency circumstance in order to compensate for the material damage caused to them or harm their health, as well as individuals affected by terrorist acts in the territory of the Russian Federation;

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

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

4) wages and other amounts in foreign currencypaid to their employees as well as military personnel aimed at work (service) abroad, taxpayers - funded from the federal budget government agencies or organizations - within the size established by the legislation of the Russian Federation;

5) the income of the heads of the peasant (farmer) economy, obtained from the production and sale of agricultural products, as well as from the production of agricultural products, its processing and implementation - within five years since the year of registration of the economy;

6) revenues (except for wages of employees) received by members of the information registered in the prescribed manner of generic, family communities of the small peoples of the North from the sale of products obtained as a result of their traditional fishery species;

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

8) the contributions of the employer paid by the taxpayer in accordance with the Federal Law "On Additional Insurance Contributions to the Accumatory Part of the Labor Pension and state support formation pension savings", In the sum of paid contributions, but not more than 12,000 rubles. per year per each employee, in favor of which employer contributions were paid;

9) the fare of workers and their families to the place of holiday and back, paid by taxpayer to persons working and living in areas Far North and equivalent to them areas, in accordance with current legislation, labor contracts (contracts) and (or) collective agreements;

10) Amounts paid by individuals by electoral commissions, referendum commissions, as well as from the funds of candidates' electoral funds for the position of President of the Russian Federation, candidates for deputies of the legislative (representative) state authority of the subject of the Russian Federation, candidates for a position in another state body The subject of the Russian Federation, provided for by the Constitution, the charter of the Directory of the Russian Federation and elected directly by citizens, candidates for deputies of the representative body of the municipality, candidates for the position of head of the municipality, to another position provided for by the charter of the municipality and substituted through direct elections, election funds of electoral associations, electoral funds Regional departments of political parties that are not electoral associations from referendum funds initiative group In carrying out a referendum of the Russian Federation, the referendum of the subject of the Russian Federation, the local referendum, the initiative campaign of the referendum of the Russian Federation, other groups of participants in the referendum of the subject of the Russian Federation, the local referendum for the implementation of these persons directly related to the conduct of election campaigns, the referendum campaigns;

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

12) Cost of benefits on the passage provided by the legislation of the Russian Federation special categories employees, students, pupils;

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

14) the amount of training fees for the main and additional professional educational programs, training and retraining of employees, included in the costs of the costs taken into account in determining the tax base for the income tax;

15) amounts paid by organizations ( individual entrepreneurs) Your employees for reimbursement of the cost of paying interest on loans (loans) for the acquisition and (or) construction residential premisesincluded in the cost of the costs taken into account when determining the tax base for the income tax.

Paragraph 3 of Art. 6 of the Federal Law "On Labor Pensions in the Russian Federation" regulates that the accumulative part of the labor pension is established only in the presence of funds taken into account in the special part of the individual facial account of the insured person.

The main function of the accumulative part of labor pensions is to protect against inflation and increase the size of labor pensions. With these objectives, the following procedure for financing the storage part of labor pensions is established: the deductions for the accumulative part of labor pensions come to the Pension Fund of the Russian Federation and before entering individual personal accounts of citizens are not personalized. In the period from the moment of the receipt of these funds to the Pension Fund and until their transfer to individual personal accounts of citizens, the state has the right to invest data from the accumulation of incremental assets. In this way, protection of data from inflation and an increase in their size is ensured. After the receipt of insurance premiums from the Pension Fund of the Russian Federation on individual facial accounts of citizens, these contributions are no longer owned by the state, and the state loses the right to order them. From this point on, the insurance premiums listed on financing the accumulative part of labor pensions are the property of a citizen.

In which the policyholder pays a pension fee at a time or by installments, and the Insurer assumes the obligation to pay a pension, pension rent or annuity to the insured person.

Renta (annuity) It is a series of regular payments after certain intervals. With regard to pension insurance, rental payments perform the role of an additional pension.

Pension - This is a guaranteed monthly cash payment to ensure citizens in old age, in case of complete or partial disability, the loss of the breadwinner, as well as in connection with the achievement of the established experience of the work.

Compulsory (state) pension It is carried out on the basis of the conditions and norms established by the Law of the Russian Federation "On State Pensions in the Russian Federation", as well as other regulatory acts.

Mandatory pension provision applies to all citizens. The right to pension provision have not only citizens of Russia, but also living in the territory of the Russian Federation citizens of other former Union republics, as well as foreign citizens and stateless persons. The dimensions of the resulting means depend on the magnitude of the employment experience, wages, the degree of disability and are regulated by law.

The grounds and conditions of state pension provision are different. The main criterion of differentiation conditions and the standards of pension provision is, as a rule, labor and socially useful face activities in the past. Depending on the grounds and conditions for the provision of pension, five types of pensions are distinguished:

• old-age pensions;
• disability pensions;
• pensions on the occasion of the loss of the breadwinner;
• retires for long service;
• social pensions.

State Pension Insurance - the leading element of the system according to which the payment of pensions is ensured depending on the insurance (labor) experience and paid contributions to the state pension insurance budget, the financing of which is carried out both at the expense of current revenues to the Pension Fund of the Russian Federation and at the expense of funds received from the direction of part Mandatory insurance premiums for accumulation and investment income from their placement.

Voluntary (non-state)pension insurance is intended to expand the possibilities of mandatory both in the size of pensions and according to their conditions. For example, a pension under a voluntary pension insurance contract is paid in addition to the state labor pension. Contributions can be regular for a long time or one-time. The amount of pension depends on the four main obligations:

1. the amount of insurance premiums made;
2. the number of years that have passed since the conclusion of the insurance contract before the start of pension payments (the greater the accumulation period, the greater the accumulated amount and above the amount of the pension obtained);
3. the age of the insured person (the older, the less period of accumulation and more insurance fee that should be paid);
4. paul insured person (usually the size of the insurance premium for women is 1.5 times higher than for men).

Under non-state pension Means are understood by the funds regularly paid by the participant in accordance with the terms of the pension agreement. Consequently, in contrast to the state pension, the right to which arises on the basis of the law, one of the main signs of a non-state pension is the mandatory availability of contractual relations between the subjects of pension relations.

As you know, until the beginning of 2002, the pension system of Russia was completely distributed (the principle of "solidarity of generations"), i.e., the financing of current pensions was carried out exclusively at the expense of funds collected from employers in the form of taxes on the payroll. The main principle - the collected pension contributions are not invested, but spent immediately.

The main changes in the course of reform on January 1, 2002 are the introduction of a storage element into the system of compulsory pension and admission of private financial institutions to the management (investment) of pension savings.

According to current legislation, labor pension It is divided into the basic, insurance and accumulative part.

Basic part - the same for most pensioners and does not depend on the earnings that received a pensioner in the past. It is indexed with inflation. From August 1, 2003, its size for most pensioners is equal to 597 rubles.

Insurance tied to the amount of received for this citizen Pension contributions, taken into account on the so-called "concurrent account", and also subject to indexation, taking into account inflation, salaries and "index of income of the FIU per pensioner".

Since both basic, and the insurance part are elements of the distribution system, they do not imply invest in the collected pension contributions, but are funded by the distribution of current revenues. The average size of the labor pension compiled at the end of 2002. 1379 rubles, the average replacement coefficient is 31.2%.

Accumulative part Represents the main component of the pension reform. A certain percentage of pension contributions, differing depending on the age of the employee and its earnings, accumulates to the FIU and is taken into account in the so-called "special part of the individual personal account of the insured person."

At the same time, different age groups are in different degrees involved in the accumulative scheme. "Older age" (men of 1952 and older, women in 1956 and older) do not participate in this system. "Middle age" (men 1953-1966. Birth of inclusive, women 1957-1966. Birth is inclusive) are partially involved. So, by the end of 2004, their contributions to financing the accumulative part did not exceed 2%, and from January 1, 2005, this category is equally excluded from the reform. "Younger age" (1967 r. And younger) are made throughout the transitional period: from 2004 to 2007. Contributions equal to 4%.

The regression of the ESN, from which pension contributions are made, imposes an imprint to finance the storage part: in case of exceeding a certain size, the earnings of deductions to the accumulative part are terminated.

An interesting point of the implementation of the pension reform is that citizens are given the right to choose the investment manager regarding investing in its mandatory fundamental part of the pension:

• RF (through WEB);
• private manageing company (they are now 55 who have entered into an agreement with the FIU);
• non-state pension funds (since 2004).

By the end of 2004, the ratio of pension deductions was 28% of the wage fund (Fot), and it was distributed equally: 14% - to finance a basic pension and 14% - was fixed in the form of financial obligations Pension system for a particular person (Appendix 5).

However, since 2005, from 2005, due to the decline in the rate of a single social tax to 26% (for each individual with a growing result), instead of 35.6% of the photographs paid earlier, there was a transformation and a contribution rate intended for the formation of the basic part of the pension.

With a tax base up to 280,000 rubles. The structure of contributions is distributed as follows: 20% goes to the federal budget, 3.2% - to the social insurance fund, and 0.8 and 2% - to the federal and territorial funds of the mandatory medical insurance respectively. Of those 20%, which are listed in the budget, you can allocate the following cash flows: 14% is on the formation of insurance and accumulative pensions, and 6% on the formation of the basic part of the pension.

However, on transitional period from 2005 to 2007 for persons younger than 1967 r. There is a scale of deductions for the formation of a cumulative part of the pension, presented in Table. 1.3., Which seems to be lower than the table.

Table 2 rates of insurance pension contributions for employers younger than 1967 p.

From the beginning of 2005, citizens of 1966 will be excluded from the accumulative pension system, for which the employer had previously paid 2% of his earnings in the accumulative part of pension. In accordance with new proposals, all 14% of insurance payments for this group of persons are planned to be directed to financing only the distribution insurance part of pensions. At the same time, the funds received for the accumulative accounts of these citizens in the period 2002-2004, remain in the management of citizens and can at their discretion be transferred to the state or private management company, as well as to the non-state pension fund.

Non-state pension and corporate retirement programs

The basis of the non-state (accumulative) system of pension provision is non-state pension funds (NPF).

Non-state pension funds (NPF) - these are non-commercial organizations social security, the exclusive type of activity of which is the non-state pension provision of the Fund's participants on the basis of contracts on non-state pension provision.

The activities of non-state pension funds in accordance with the presidential decree of 9.03.2004 No. 314 regulated and controlled by the management of regulation and control over collective investments Federal Service by financial markets (FSFR).

On the basis of an agreement on non-state pension provision between the enterprise and the NPF, employers have the opportunity:

• increase the level of material incentives for workers;
• ensure a sufficient level of maintenance veterans of the enterprise;
• effectively conduct personnel policy of the enterprise;
• get additional sources of investment in our enterprise.

Corporate pension programs

In order to implement social programs, the implementation of tax planning, for reinvesting NPF pension reserves to corporate projects creates corporate pension programs.

The scheme of the organization of corporate pension programs in the enterprise is presented in Fig. five.

The basis of the functioning of the NPF is the pension scheme, which determines the order of relationship between three subjects: Depositor (Enterprise) - Foundation (NPF) - participant (employee).

Pension scheme functions:

• conditions and procedures for making contributions;
• conditions of distribution of investment income;
• the possibilities of redemption amounts;
• inheritance rules;
• level of profitability;
• formation and spending of the pension reserve.

Pension schemes can be two types:

• with established contributions (where in advance the amount of contribution to financing a non-state pension is determined, but the amount of pensions payments is not stipulated);
• with established payments (The size of pensions payments is determined in advance, but the amount of contributions can be adjusted).

Corporate pension programs use four basic types of schemes: "With established contributions. Lifelong "; "With established contributions. Urgent "; "With established contributions. Lifetime. Solidarity "(most popular among employers at present); "With established contributions. Urgent. Solidarity.

Pension savings can be formed both on solidarity pension accounts (ATP) in NPF and on individual (registered) accounts of employees (IPS).

Non-state pension fund can offer a participant pension program, the size of the pension in which is calculated depending on:

• tariff discharge employee (tariff program);
• pension savings, participation time in the program (cumulative program);
• proportions of contributions to the enterprise (proportional program)

Taxation of non-state pension contributions

According to Art. 213, 236 and 255 RF Pension contributions to the NPF are included in the expenses of the enterprise and reduce the tax base for income tax by 12% without the accrual of ESN and income tax on workers.

Non-state pension agreements should be concluded for a period of at least 5 years and provide for the payment of life pension, when the insured person is achieved by the Pension grounds stipulated by the legislation of the Russian Federation.

Pension insurance and budget of the Pension Fund of the Russian Federation

To ensure pension insurance, employers deduct the funds of a single social tax to the Pension Fund of the Russian Federation, whose budget is approved annually federal law and is executed in accordance with the Law on Compulsory Social Insurance and the Budget Code. Before eSN rate 35.6% of pension insurance directed 28% (social insurance - 4.4%, for compulsory medical insurance - 3.2%). Since 2005, at the rate of ESN, 26%, the share of the Pension Fund - 20%. The federal and territorial compulsory health insurance funds are 3.1% (respectively, 1.1% + 2.0%), the Social Insurance Fund - 2.9%. Since 2011, with a total rate of deductions for social insurance, 34% of the Pension Fund will be listed 26%, 5.1% - federal and territorial funds for compulsory medical insurance (2.1% + 3.0%), 2.9% - Fund Social insurance of the Russian Federation. It is obvious to an increase in the total amount of deductions for medical insurance.

Financial equilibrium of the pension system depends on the three groups of factors: the economic situation, demographic development and system management.

Until recently, such an order was: part of the ESN went to the budget for the formation of a basic component of the labor pension, which was then transmitted to the Pension Fund; Part of the ESN went on the formation of the insurance part of the labor pension, directly entering the pension fund budget; The accumulative part was transferred to the Office of Vnesheconombank and non-state pension funds (NPF). After making changes to the current legislative acts (July 2009) The first part also decided to directly list the Pension Fund. The third part (accumulative) is supposed to be more reasonable to "divide" between government and non-governmental companies. In the formation of the accumulative part of the labor pension, new is state co-financing. If the employee produces additional deductions to increase savings, for example, in the amount of 12,000 rubles. per year, then the state adds the state at the expense of the budget funds listed in the pension fund budget to the account of the relevant person, followed by the transfer of the management company. It is beneficial to the state, since the funds entering the account managing Company Used to acquire government bonds, revenue from the placement of which becomes the source of the budget deficit. For a deduction worker, over 12, OOO rub. The goal is less beneficial, because with voluntary deductions excess of the specified amount, the state does not participate in financing cumulative part of the pension. The state management company is the Development Bank (Vnesheconombank). The prospect of preserving in its control of the overwhelming part of the source for the accumulative part of the labor pension remains behind this bank. In his plans, for the implementation of which the basis was created (adopted and on August 2, 2009, the relevant law entered into force) - the investments of pension savings in the entire portfolio. An expanded investment portfolio of the development bank "is filled" is now not only state-owned oblastral bonds, but also by subfederal and municipal securities, deposits in rubles, dollars and euros, as well as corporate bonds and international bonds financial organizations. This means that the growth of pension savings in the management of private managers (CC) will withstand the interests of the state company. Initially, Vnesheconombank got the means of most Russians who did not unsubscribe to cooperate with NPF. However, the problem of investing retirement savings remains the problem. In 2009, Vnesheconombank had a level of profitability of 9.52%. In relation to the official level of inflation (8.8%), a plus difference was 0.68 percentage points. According to the results of the Crisis 2008, the Bank had a minority yield - at the level of 0.46 percentage points. Before the crisis for three years (2005-2007) plus yield was 4.95 percentage points. At the end of 2009, 480 billion rubles were under the control of Vnesheconombank. Pension savings of citizens - over 92% of all accumulations on compulsory pension insurance.

The following is the calculation of the forecast of the Russian Pension Fund for 2007-2013. at the same rate of the ESN. However, measures taken, including the growth of transfers from the federal budget, changed the situation (Table 2.7).

The forecast of the growth of pensioners (by 2013 - 41-42 million pensioners) was the basis for increasing the rate of deductions for pension insurance. Otherwise, the budget of the Foundation could be progressively subsidized. The size of the deficit of the FIU annually increased (see Table 2.8). Financial reserve By the beginning of 2007, the Fund was exhausted.

Table 2.7. Calculation table of the forecast deficit of the FIU for 2007-2013. With acting sources of financing

Pension systems developed countries Have much more funds in your reserve for the purposes of peculiar self-insurance. So, for example, the Government of Sweden at the start of the pension reform had seven annual pension system budgets in reserve, and two of them were spent in the first two years of reforms for mainly explanatory work. In tab. 2.8 shows these dynamics of the implementation of the revenue and consuming part, the balance of the pension fund of Russia (FFR).

Table 2.8. Dynamics of income, expenses and balance of the budget of the Russian Pension Fund at the same ESN, billion rubles.

The pension system currently existing in Russia consists of a system of state pensions and labor pensions systems. State pensions, as well as the basic and insurance parts of the labor pension, operate on the same distributional principle. Strictly speaking, they do not belong to social Insurancebecause they are not linked to employers' contributions for each particular employee. The "Neshrakhovaya" structure of the Pension Fund can be traced in receipts to the Fund of the SC-Jack Transfers.

The global tendency of "aging" of the population is manifested in an increase in the average life expectancy of people and in reducing the share of the population under the age of 30 due to a decrease in population growth rates. This causes an increase in age in which different countries Officially enshrines retirement right. In different countries, this age of noonails (Table 2.9).

Table 2.9. Planned changes in pension systems of a number of countries