What is pf. What you need to know about retirement savings. With personal contact

The largest mobilized resources.

Of all the funds, the funds of which are directed to social purposes, pension funds the largest; in they reach 50-60% of all funds allocated for social purposes.

Control finances of pension funds includes:

• target collection and accumulation insurance premiums;
• financing the payment of pensions;
• organization of work to collect from employers and citizens the amounts of state pensions for disability due to work injury, occupational disease, etc .;
• capitalization of the pension fund (PF), as well as attracting voluntary contributions to it;
• control with the participation of tax authorities over the timely and full receipt of insurance premiums to the Pension Fund;
• organization of a state databank for all categories of payers in the Pension Fund;
• explanatory work among the population and legal entities on issues related to the competence of the PF.

Pension fund income and expenses

Pension funds have a revenue base and directions of expenditure, painted in the form of a budget.

Income pension funds are formed from the following sources:

• employers' insurance premiums;
• insurance premiums of citizens engaged in self-employment;
• insurance premiums of other citizens;
• allocations from the state budget;
• voluntary contributions.

Expenses pension fund are directed to the following purposes:

• payment of state pensions;
• payment of care benefits;
• the provision of material assistance by the social protection authorities to the elderly and the disabled;
• financial and logistical support of the PF activities.

The main source of income generation for PF is insurance payments.

The rate of insurance payments to pension funds is different in different countries. It is determined by national legislation and ranges from 10 to 30%. When calculating the income base taxed with contributions to the Pension Fund, it is envisaged to exclude some income and payments.

• severance pay on termination;
• monetary compensation for unused vacation;
• average earnings paid during the period of employment to citizens who are temporary;
• benefits, compensation, material assistance.

In addition to state-owned, in countries with developed market economies, there is an extensive system of non-state pension funds (NPF), which are formed on a voluntary commercial basis. Additional pensions are paid at the expense of NPFs, the amounts of which can be significant (Fig. 36).

The main principle of the organization of state pension funds is solidarity between generations.

An important fundamental difference between the non-state pension system and the state one is that the principle of solidarity between generations is not applied here, but the principle of long-term individual accumulation of pensions is in effect.

Principle income solidarity means distributive nature payment of pensions. Accumulative principle means that the recipient of the pension must accumulate it himself. At the onset of retirement age, a member of a non-state PF can begin to receive it himself immediately or in parts (at his own discretion). In defined benefit funds at the time of the conclusion of the contract the size of the future pension is fixed.

• the duration of making pension contributions;
• investment of PF assets for the future;
• economic policy and investment situation.

When organizing non-state pension funds, works the principle of long-term individual accumulation of future pension.

Non-state pension funds direct all profits to investment, in order to increase pension payments.

Payments to the Pension Fund of the Russian Federation

Pension Fund was formed with the aim of providing workers with pensions for old age, disability or in case of loss of a breadwinner. The payment is made at the expense of the RF Pension Fund.

The insurance premiums of the organization are 28% for those types of wages, on the basis of which the pension is calculated.

Employers pay premiums once a month- within the time period established for receiving remuneration for the past month.

Employers submit to the bank for the transfer of insurance premiums simultaneously with the payment order for payment.

Upon the expiration of the established deadlines for payment of insurance premiums, the unpaid amount is considered arrears and is collected with a penalty.

To account for settlements with the Pension Fund, the organization uses passive account 69 "Settlements for social security", subaccount "Settlements for pension benefits". The amounts accrued to the organization's pension fund are included in the cost price.

Goals and objectives of the pension fund of the Russian Federation

Pension Fund was established in accordance with the decree of the Supreme Soviet of the RSFSR of December 22, 1990 as an independent financial and credit institution, carrying out its activities according to the law for the purpose of state management of pension provision.

The main task of the Pension Fund is the joint responsibility of generations. It pursues the goal of ensuring the level of living benefits earned by a person by redistributing funds in time (current workers contain yesterday's, tomorrow's will take the provision of the present) and in space - wherever a person lives (even abroad), he guarantees himself with his work and past social contributions a certain subsistence level in the future.

Labor pension- This is a guaranteed monthly cash payment in order to compensate citizens for wages or other income, to provide citizens when they reach the age specified by law, as well as in case of disability, loss of a breadwinner.

The following types of labor pensions are established in Russia:

• old-age labor pension (by age);
• labor pension for disability;
• retirement pension due to the loss of the breadwinner.

Labor pensions for old age and disability consist of the following parts: basic, insurance and funded.

The following persons have the right to an old-age labor pension:

• men who have reached the age of 60;
• women who have reached the age of 55.

An old-age retirement pension is awarded if you have at least five years of insurance experience.

The main tasks of managing the Pension Fund are:

• coordination and control over the activities of the Pension Fund branches;
• interaction with the plenipotentiary of the President of the Russian Federation;
• coordination of social protection programs for the elderly and disabled citizens;
• interaction with the bodies of the Federal Treasury. The Ministry of Finance, state authorities and local self-government on the flow of funds and generalization of information on the revenue side of the Pension Fund budget.

The funds of the Pension Fund are formed according to the Regulations on the Pension Fund of the Russian Federation from the following sources:

• insurance premiums of employers - enterprises, institutions, organizations and cooperatives, regardless of the use of forms of ownership and management;
• insurance premiums of self-employed citizens, including farmers and lawyers;
• compulsory insurance contributions of citizens;
• funds from the republican budget intended for the payment of state pensions and benefits to military personnel and citizens equated to them in pension provision, increase in pensions in connection with a change in the cost of living index and an increase in wages, as well as benefits established by current legislation;
• funds reimbursed to the Pension Fund by the State Employment Fund in connection with the appointment of early pensions to the unemployed;
• voluntary contributions from citizens, enterprises and public organizations;
• income from commercial financial and credit operations;
• part of the funds comes as a result of capitalization (investments in securities) of temporarily free funds.

Pension Fund used to pay pensions:

• by age and disability;
• with the loss of a breadwinner;
• for the length of service, servicemen;
• payment of benefits for children between the ages of one and a half to six years;
• single mothers;
• persons affected by the Chernobyl nuclear power plant;
• to provide material assistance to the elderly and disabled.

In a market economy, the Pension Fund is designed to guarantee the maximum realization of the individual's rights to a dignified old age, corresponding to the contribution to social development.

A cash fund is a part of cash savings that are formed into special accumulation systems for making payments for specific purposes. Thus, a pension fund is an organization that deals with social payments to the population in the form of old-age and disability pensions. Such funds can be of two forms: (state funds and non-state funds)

The criterion for the division into such types is the form of ownership of the management organization of the fund itself.

Pension fund of the Russian Federation

The Pension Fund of the Russian Federation is an independent state credit and financial organization that is responsible for collecting and accumulating insurance contributions from the working population, for the payment of state pensions and other social types of assistance to the population of the country. The formation of the PF budget is carried out at the expense of insurance contributions from:

• Officially employed population.
• Private entrepreneurs.

Subsidies from the general budget of the country for payments for state pensions, as well as various targeted social benefits. Monetary funds reimbursed by the PF Employment Fund for payments to non-working citizens in the form of early pension accruals. Voluntary contributions from various legal entities, as well as individuals, for example, from officially unemployed citizens, for pension savings.

The Pension Fund of Russia is considered one of the most important social institutions. It is also considered to be the main federal financial system in the area of ​​public welfare for the population. The official foundation of the organization took place at the end of 1990, namely on December 22 by a special Resolution from the Supreme Council of the country. It should be noted that the PF is an off-budget system for accumulating funds; money from the fund is not redirected to the all-Russian budget. But money can be made from the budget for various social benefits for the citizens of the country.

Functions of the Russian Pension Fund

Today, the structure of the PF consists of 8 Departments for Federal Districts, and another 81 PF Departments for the subjects of the state. In addition, there are more than 2,500 regional offices under the Pension Fund in the regions of the country. The Pension Fund is not just a financial institution. This organization performs a number of important functions for society, namely:

• Keeping records of insurance contributions that come in the category of compulsory pension insurance.
• Appointment of pension payments to citizens: assigned in old age, in case of loss of a breadwinner, as well as upon receipt of disability. Payments from government support are provided to the military and their families, and so on.
• Assigning special social assistance to various categories of the population, for example, in connection with disabilities, veterans, and so on.
• Issuance of special certificates to citizens for obtaining maternity capital.
• Roll-by-name registration for all participants in the compulsory insurance system.
• Collaboration with employers as individuals for paying insurance premiums for their employees.
• Implementation of the State Program on joint financing of pensions for the population.
• Management of the money accumulated in the system with the help of a state management company, as well as private management organizations.

Today, the state management company under the Pension Fund is Vnesheconombank.

Features of the functioning of the Pension Fund of Russia

The main source of monetary influences on the Pension Fund is insurance contributions from the working population of the country. In Russia, the contribution rate is 22% of the total payroll fund for each organization and is divided into two groups:

• Insurance fee.
• Cumulative pension contribution.

Part of the income of citizens is not subject to the obligation to pay a pension contribution by the state, such are:

• Severance pay, which is assigned when the employment relationship between the employer and his employee ends.
• Compensation for unused leave by the employee.
• The earnings that a citizen received during the period of his employment in the status of a temporary unemployed.
• Financial assistance, any preferential or compensation payments.

The main principle of the State Pension Fund is the solidarity of generations. Since contributions to pensions, which are now paid to citizens, are made at the expense of the earnings of the able-bodied population. In fact, young and healthy people pay for the maintenance of the elderly and disabled. This is important not only from a financial point of view, but also from a social point of view.

A separate category of the country's population is made up of people with disabilities who have lost their ability to work due to certain circumstances. This category is considered socially unprotected, therefore the state pays special attention to them and provides all-round assistance in every possible way. An important role in this aspect is played by the Pension Fund, which is directly involved in the appointment and payment of disability pensions to citizens.

The Pension Fund of the Russian Federation (PFR) is one of the most significant social institutions in the country. It is the largest federal system for the provision of public services in the field of social security in Russia.

The PFR was established on December 22, 1990 by Decree of the Supreme Soviet of the RSFSR No. 442-1 "On the organization of the Pension Fund of the RSFSR" for the state management of pension finance, which had to be allocated to an independent off-budget fund. With the creation of the Pension Fund, a fundamentally new mechanism for financing and paying pensions and benefits appeared in Russia. Funds for financing the payment of pensions began to be formed at the expense of compulsory insurance contributions from employers and citizens.

The structure of the Pension Fund includes 8 Departments in the Federal Districts of the Russian Federation, 82 Departments of the Pension Fund in the constituent entities of the Russian Federation, as well as OPFR in the city of Baikonur (Kazakhstan), as well as almost 2,500 territorial departments in all regions of the country. More than 133,000 specialists work in the PFR system.

The Pension Fund performs a number of socially significant functions, including:

Accounting for insurance funds received under compulsory pension insurance;

Appointment and payment of pensions. Among them are labor pensions (for old age, for disability, for the loss of a breadwinner), pensions for state pensions, pensions for military personnel and their families, social pensions, pensions for civil servants. At the expense of the Fund, 36.5 million Russian pensioners receive pensions;

Assignment and implementation of social payments to certain categories of citizens: veterans, disabled people, disabled people due to military trauma, Heroes of the Soviet Union, Heroes of the Russian Federation, etc.

Personalized registration of participants in the compulsory pension insurance system. The system takes into account insurance pension payments of almost 63 million Russians;

Interaction with employers - payers of insurance pension contributions. Information about citizens insured in the pension system comes from 6.2 million legal entities;

Issuance of certificates for obtaining maternity (family) capital;

Pension system funds management, incl. the funded part of the labor pension, which is carried out through the state management company (Vnesheconombank) and private management companies;

Implementation of the State Pension Funding Program.

The pension reform is aimed at changing the existing pay-as-you-go system for calculating pensions, supplementing it with a funded part and personalized accounting of the state's insurance obligations to each citizen. The main task of the reform is to achieve a long-term financial balance of the pension system, increase the level of pension provision for citizens and create a stable source of additional income for the social system. The essence of the reform lies in a radical change in the relationship between the employee and the employer: in increasing the responsibility of employees for ensuring their old age, as well as in increasing the employer's responsibility for paying insurance premiums for each employee. The earlier system of assigning pensions did not give the employee the opportunity to earn a normal pension; it only redistributed funds between groups with different income levels and from one region to another. Whereas the new pension model is to a much greater extent an insurance one and takes into account the pension rights of citizens, depending on the size of their salaries and paid pension contributions. According to the new pension model, contributions to the RF Pension Fund, which together amount to 28%, are divided into three parts:

14% goes to the federal budget and is used to pay the basic state pension; at the same time, a guaranteed minimum of the basic pension has been established;

8-12% of wages are the insurance part of the labor pension and are transferred to the Pension Fund of the Russian Federation;

from 2 to 6% are sent to the fund for the formation<накопительной составляющей трудовой пенсии>The accumulative component will be formed at the expense of the part of the unified social tax (UST) paid by the employer, and its size is tied to wages and, accordingly, to the amount of funds accumulated on the individual account of a citizen.

The size of the pension in the new pension model is determined, first of all, not by the length of service of the employee, but by his real earnings and the amount of contributions to the Pension Fund made by the employer. This should stimulate workers, and after them employers, to abandon all kinds of<серых>salary schemes and bring the hidden parts of salaries out of the shadows, thereby increasing the receipt of funds for the payment of pensions to today's pensioners. The size of the basic and insurance part of the pension is supposed to be indexed annually, taking into account the inflation rate. According to the law "On Compulsory Pension Insurance", the state bears full responsibility for the payment of pensions to citizens, including subsidiary responsibility for the activities of the Pension Fund of Russia and is responsible for its obligations to insured persons.

1. PENSION FUND RF 3

1.1 The essence of a pension fund 3

1.2 Functions of the RF Pension Fund 5

1.3 Objectives of the pension fund 7

1.4 Sources of formation of the pension fund 8

2. ELEMENTS OF TAXATION 10

2.1 Tax subject 10

2.2 Object of tax 11

2.3 Tax rate 11

Tax incentives 12

Methods and procedure for paying tax 12

Taxable period. 13

3. EXIT TAX CHECKS 15

3.1 Timing of field tax audit 16

3.2 Repeated field tax audit 17

LIST OF USED SOURCES 20

1. Pension Fund of the Russian Federation

1.1 The essence of the pension fund

The Pension Fund of the Russian Federation is the largest and most efficient system for the provision of social services in the Russian Federation. As a result of colossal daily work, the fund ensures the timely payment of pensions to every citizen of Russia in full compliance with his pension rights.

The Pension Fund of the Russian Federation was established on December 22, 1990 by the resolution of the Supreme Soviet of the RSFSR No. 442-1 "On the organization of the Pension Fund of the RSFSR" for the state management of the finances of the pension provision of Russia. Its creation made it possible to introduce a fundamentally new process of financing and payment of pensions and benefits. The funds were withdrawn into an independent budget mechanism and began to be formed at the expense of compulsory insurance contributions. The Regulations on the Pension Fund of Russia, approved on December 27, 1991, determined the targeted nature of the Pension Fund funds, and secured a ban on their withdrawal from the PFR budget for other purposes. Initially, the main function of the Russian Pension Fund was to collect insurance contributions to finance the payment of old age, disability and survivor pensions. However, back in 1992, in a number of regions of the country, an experiment was started to create unified pension services that simultaneously assign and pay state pensions. A further development of this process was the Decree of the President of the Russian Federation of September 27, 2000 No. 1709 "On measures to improve the management of state pension provision in the Russian Federation." He recommended that the regional authorities conclude agreements with the Pension Fund of the Russian Federation on the transfer of powers to the territorial bodies of the PFR to assign and pay pensions, which at that time were held by the social protection bodies of the regions.

Since 2005, the Pension Fund has also been entrusted with the functions of calculating monthly cash payments to citizens and exercising their rights to receive state social assistance in the form of a set of social services. For this purpose, the PFR has created and is keeping up to date a unified register of federal beneficiaries, and regular payments are made to recipients of social benefits.

Since 2007, the PFR has been entrusted with an additional task - the issuance of certificates for maternity (family) capital.

In connection with the adoption in the summer of 2009 of a number of legislative acts, which, since January 1, 2010, have significantly changed the Russian pension system, the scope of activities of the Pension Fund of the Russian Federation has significantly expanded.

First of all, the Pension Fund carried out the valorization of pensions. Valorization is a revaluation of the estimated pension capital, which is primarily aimed at those who have a long “Soviet” work experience. Pensioners with work experience in the period before 2002 received a 10% increase in the amount of pension rights that they had formed before the start of the 2002 pension reform. Also, for each year of Soviet work experience until 1991, 1% was added to the estimated pension capital.

If, after valorization, the amount of the pension in the amount of other payments due to the pensioner turned out to be lower than the subsistence minimum of the pensioner in his constituent entity of the Russian Federation, then the corresponding social supplement was established for such a pensioner. If a pensioner lives in a region where the living wage of a pensioner is lower than the federal one, then he has a federal social contribution to his pension, which is paid by the Pension Fund of the Russian Federation. If a pensioner lives in a constituent entity of the Russian Federation, where the subsistence minimum is higher than the federal one, then a regional social payment is established for him, which is paid by the social protection authorities of the region's population.

Another important innovation in 2010 - the unified social tax (UST) from January 1 was replaced by insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation and compulsory health insurance funds. At the same time, the function of administering contributions to the PFR and the MHIF was transferred from the PFR tax authorities.

In 2010, the Pension Fund celebrated its 20th anniversary. The PFR approached the anniversary as one of the largest organizations in the country, thousands of employees of which work every day to ensure that the pension system functions stably and reliably under any conditions, and payments guaranteed by the state are carried out in full and on time.

One of the further directions of the FIU's work is to improve the quality of customer service. The Foundation will strive to ensure that any interaction with citizens is effective and comfortable. To this end, new customer services are already being put into operation, personnel training and advanced training are constantly being carried out, the Internet is actively used to provide services or reference information.

Today employers pay insurance contributions to the compulsory pension system at the rate of 22% of the employee's wage fund. Of these, 6% of the tariff can go to the formation of pension savings, and 16% - to the formation of an insurance pension, or, at the choice of a citizen, all 22% can go to the formation of an insurance pension.

For citizens born in 1966 and older, the formation of pension savings can occur only through voluntary contributions within the framework of the State co-financing program for the formation of pension savings, as well as through the direction of maternity (family) capital funds for funded pension. If a citizen works, insurance contributions for compulsory pension insurance are directed only to the formation of an insurance pension. Pension savings are also held by men born in 1953-1966 and women born in 1957-1966, in whose favor in the period from 2002 to 2004. insurance contributions for the funded pension were paid inclusively. Since 2005, these contributions have been discontinued due to changes in legislation.

If a citizen was born in 1967 or later, until December 31, 2015, he was given the opportunity to choose his own pension option in relation to his future pension savings:

• form only an insurance pension
• form insurance and funded pension at the same time

Citizens born in 1966 and older were not given a choice of pension options.

At present, the right to choose a pension option is retained by persons born in 1967 and younger, in respect of whom, since January 1, 2014, insurance contributions for compulsory pension insurance are first charged.

Until December 1 of the year in which the five-year period expires from the moment of the first accrual of insurance premiums for compulsory pension insurance, these citizens have the right to:

• conclude an agreement on compulsory pension insurance and apply with an application for transfer (early transfer) to a non-state pension fund;
• or by 31 December of the year in which the five-year period from the first calculation of mandatory pension insurance premiums expires, apply for the investment portfolio of the management company, the extended investment portfolio of the state management company or the investment portfolio of government securities of the state "management company".

When making changes to the unified register of insured persons for compulsory pension insurance or when the Pension Fund of the Russian Federation satisfies the application for choosing an investment portfolio with the establishment of a pension option that provides for the direction of financing a funded pension 6.0 percent of the individual part of the insurance premium rate for these insured persons a pension option is established, which provides for the direction of insurance contributions to a funded pension.

Prior to the exercise of this right of choice, as well as for persons who did not use this right, a pension option is established that provides for the direction of the insurance premium in full to finance the insurance pension.

If, after the expiration of a five-year period from the moment of the first calculation of insurance premiums for compulsory pension insurance, these insured persons have not reached the age of 23, this period is extended until December 31 of the year in which the person reaches the age of 23 (inclusive).

If a citizen has decided to abandon the further formation of a funded pension, all previously formed pension savings will continue to be invested by the insurer of his choice (PFR or NPF) and will be paid in full when the citizen applies for the appointment and subsequent payment of the pension. In addition, the insured person still has the right to dispose of the said pension savings and choose whom to entrust the management of them.

• Important! In 2014-2021. all insurance contributions for compulsory pension insurance paid by employers for their employees are directed to the formation of an insurance pension.

Regardless of the choice of the pension option in the MPI system, all citizens with pension savings have the right to entrust their management:

• To the Pension Fund of the Russian Federation by choosing:
  • a management company (MC), selected by competition, with which the PFR entered into a trust management agreement for pension savings, incl. one of the investment portfolios of the state management company (GUK) - VEB.RF;
• to a non-state pension fund (NPF) that carries out compulsory pension insurance activities.

What is the difference between a management company and a private pension fund? If pension savings are in the trust management of a management company or a central management company, then the PFR is responsible for assigning and paying the funded pension, accounting for pension savings and the results of their investment by management companies. If the pension savings are in the NPF, then the NPF chosen by the citizen is responsible for the investment and accounting of the pension savings, as well as the appointment and payment of the funded pension.

Pension savings funds can be obtained in the form:

Lump sum payment- all pension savings are paid at once in one amount. Recipients:

• citizens whose funded pension is 5 percent or less in relation to the amount of the old-age insurance pension, including taking into account the fixed payment, and the amount of the funded pension, calculated as of the day the funded pension is assigned;
• citizens who receive an insurance pension for disability or in the event of the loss of a breadwinner, or receive a pension under state pension provision, who, upon reaching the generally established retirement age, did not acquire the right to an insurance old-age pension due to the lack of the required insurance experience or the required number of pension coefficients ( subject to the transitional provisions of the pension formula ).

Urgent pension payments. Its duration is determined by the citizen himself, but it cannot be less than 10 years. Paid when the right to an old-age pension arises to persons who have formed pension savings through contributions under the State Pension Savings Program, including employer contributions, government co-financing contributions and income from their investment, as well as from maternity (family) capital , aimed at the formation of future pensions, and income from their investment.

Funded pension- carried out monthly and for life . Its size is calculated based on the expected payment period from 2020 - 258 months. To calculate the monthly payment amount, it is necessary to divide the total amount of pension savings accounted for in the special part of the individual personal account of the insured person, as of the day from which the payment is assigned, by 252 months.