What documents need to be provided for an old-age labor pension? What are its appointment? How to calculate the size of the pension?

The list of documents that must be submitted to the territorial body of the FIU for the decorated old-age pension:

• Passport
• Employment historyor documents issued by employers confirming the applicant's work experience

In addition, in the necessary cases are attached the following documents:

• Help O. average monthly earnings For 60 months in a row until January 1, 2002 during labor activity
• Documents confirming the availability of disabled family members
• Help confirming the finding of disabled family members on dependency
• Document on the place of residence, stay or actual residence in the territory of the Russian Federation
• Document confirming the place of permanent residence of a citizen of the Russian Federation outside the territory of the Russian Federation
• Documents about changing the surname, name, patronymic
• Certificate of the establishment of disability and the degree of restriction of the ability to work

Terms of appointment of an old-age labor pension

The right to work retirement has men who have reached the age of 60 years, and women who have reached the age of 55 years.

Old-age labor pension is prescribed if there are at least five years insurance experience.

Old-age labor pension

According to the current pension legislation, the size of an old-age labor pension develops from the insurance and accumulative parts of the old-age labor pension.

Size of the old-age pension \u003d sch + LFwhere

Sch. - Insurance part of old-age labor pension

LF - accumulative part of the old-age labor pension

Insurance part of old-age labor pension

The size of the insurance part of the old-age labor pension is determined by the formula:

Sch \u003d pc / t + bwhere

Sch. - the insured part of the old-age labor pension;

PC - The amount of the calculated pension capital of the insured person, taken into account as of the day, from which the insurance part of the old-age labor pension is appointed;

T. - Number of months of the expected period of efforts to pay an old-age pension used to calculate the insurance portion of said pension. When prescribing a pension in 2011, it is 204 months;

B. - Fixed basic size of the insurance part of old-age labor pension

Calculation of Pension Capital (PC)

PC \u003d PK1 + SV + PK2where

PK1. - settlement pension Capitalestimated pension law insured person as of 01/01/2002;

St. - amount of valorization;

PK2. - the amount of insurance premiums and other revenues to the Pension Fund of the Russian Federation for the Insured Face from 01/01/2002;

Fixed basic size of the insurance part of the old-age labor pension from 01.04.2012

As of April 1, 2012, the general fixed basic size of the insurance part of the old-age labor pension (b) is 3278 rubles 59 kopecks per month.

Cumulative part of old-age labor pension

The size of the accumulative part of the old-age labor pension is determined by the formula:

NF \u003d PN / Twhere

LF - the size of the accumulative part of the labor pension

PN - the sum of the pension savings of the insured person, taken into account in the special part of its individual personal account as of the day, from which he is appointed by the accumulative part of the old-age labor pension;

T. - Number of months of the expected period of efforts to pay an old-age pension used to calculate the insurance portion of said pension.

System pension contributions, developed several years ago, did not meet the assigned hopes, as a result of which the cash deficit was discovered in the budget of the Russian Pension Fund. Demographic crisis, "gray" payout schemes wages and low percentage Pension deductions also do not contribute to an increase in cash savings for subsequent payments of pensions. According to the results of numerous discussions, at the end of last year, the Federal Law of December 3, 2012 was adopted No. 243-FZ, aimed at optimizing costs and ensuring the balance of the FIU budget.

One of the innovations is the reduction insurance Tariff cumulative part from 6% to 2% for persons younger than born in 1967 (Article 1 Federal Law Of the Russian Federation of December 3, 2012 No. 243-FZ). The innovation will begin to act from January 1, 2014. It is forced to implement investment programs that can use part of pension deductions to direct them in the most profitable investment projects of the state. Thus, each employee must make a choice during 2013 - to transfer the formation of insurance pension contributions to the non-state pension fund (hereinafter referred to as NPF) and the management state company (hereinafter - the Criminal Code) for investment projects In the amount of 6% or leave the deductions in the State Pension Fund in the amount of 2%. If the employee does not make a choice independently (this concerns the so-called "Molchunov"), then this will make it a state - 2% will be accrued for deductions and they will remain in the FIU. Although perhaps the choice period can be increased. So, in early May 2013, the Minister of Labor and Social Protection of the Russian Federation Maxim Topilin said that Vladimir Putin was sent to the President of the Russian Federation about the need to extend this period, at least before.

As a result of the survey of our users on the topic "Do you know that during 2013 we must translate the formation of insurance pension deductions in the NPF in the amount of 6% or leave the deductions to the FIU in the amount of 2%"It turned out that almost half of the respondents (47%) for the first time he also hears (the red segment in the diagram). 46% of respondents are aware of the innovation, while 21% of users have not yet made their choice (green segment), and 16% and 9% chose NPF and PFD, respectively (raspberry and blue segments). 7% of respondents expressed indifference, arguing this by the fact that before their pension is still far (yellow segment).

Interview time: April 29 - May 12, 2013
Survey location: Russia, all districts
Sample size: 334 respondents

According to the FIU as of June 15, 2012, Russia had 116 NPFs operating on compulsory pension insurance in which over 20 million Russians are served. The accumulative part of the labor pension in the NPF form more than 15.5 million people. Almost 6.6 million people accumulate in NPF pension According to voluntary (non-state) pension provision (hereinafter - NGOs). Of these, over 2.1 million Russians are simultaneously participants on non-state pension provision and insured persons on compulsory pension insurance (hereinafter referred to as OPS). 1.47 million people are already obtained in the NPF an additional (non-state) pension.

During 2012, about 6.3 million Russians transferred their pension savings in NPF or the Criminal Code. A negative decision was made by 2.5 million applications. The main reason for the refusal was the incorrect indication of the insurer, from which the citizen translated his pension savings. Among other reasons: statements filed without an APC conclusion agreement, cancellation of the NPF license at the time of submission of the application, the reviews of the OPS treaties at the initiative of the NPF (in connection with the recognition of their prisoners with the signs of fraudulent actions), errors in filling out the application, the inconsistency of SNILS in the application and Agreement OPS et al.

"Pension reform, like any other changes, is designed to provide employees to citizens the right to choose its future pension. The main thing is to correctly analyze the conditions and opportunities provided by the state. It is important to remember that the future pension depends on the choice of everyone," Svetlana Smirnova advises, expert Intercomp methodologist.

* "BUT" - High reliability. In the short term, the fund with a high probability will ensure timely execution of all financial obligationsAs current and emerging during its activities. In the medium term, the likelihood of fulfillment of obligations requiring significant payments largely depends on the stability of macroeconomic and market indicators.
"A +" - Very high level of reliability. In the short term, the Foundation with a high probability will ensure the timely fulfillment of all financial obligations as current and arising during its activities. In the medium term, there is a high probability of fulfillment of obligations in the context of the stability of macroeconomic and market indicators.
"A ++" - Exceptionally high (highest) reliability level. In the short term, the Foundation with a high probability will ensure the timely fulfillment of all financial obligations as current and arising during its activities. In the medium term, there is a high probability of fulfillment of obligations even in conditions of significant adverse changes in macroeconomic and market indicators.

** "AAA" - Maximum reliability. A significant growth rate of the main indicators in terms of activities on non-state pension provision and compulsory pension insurance, absolute leadership in the number of participants in the non-state system pension provision, Long and successful history of the Foundation's work, high operational standards of activity and a conservative investment system, as well as a high level of corporate governance allow us to strengthen the position of the leader in the pension market.

"AA" - Very high reliability, second level. The high growth rate of the main indicators in terms of non-state pension funding and compulsory pension insurance, high support from the owners, long and successful history of the Foundation, conservative investment strategy, High operating standards of activity, high level of corporate governance, effective and professional management, as well as a developed branch network provide prerequisites for preserving positive trends in the future.

"AA-" - Very high reliability, the third level. Good rates of growth in terms of compulsory pension insurance activities, belonging to strong financial Group and a high level of support, a long and successful history of the Fund's work, conservative investment strategy and high operating standards in terms of non-state pension activities.

"A" - High reliability, second level. Good dynamics of the basic indicators of the Fund's activities in terms of compulsory pension insurance, a long history of the Fund's work, a high degree of support and belonging to the financial group, as well as a high level of corporate governance, effective and professional management and developed sales infrastructure.

"A-" - High reliability, third level. Stable growth of indicators in terms of non-state pension fund activities, a long history of the Foundation's work and the stability of the client base, good level Corporate governance, as well as efficient and professional management.

6. Profitable. The yield of NPF is, in fact, the main criterion of choice. This is due primarily to the fact that citizens trust their fund cash At least 15-20 years. This period is significant and for the specified period, the pension fund will be able to bring tangible income to the insured persons.

How it works? Let's look at the example.

Specialists NPF VTB Pension Fund have developed a pension based on actual nPF yield VTB and PFR for last years (Table 4).

Table 4. Calculation of the cumulative part of the pension for a working citizen of 30 years, with official wages In the amount of 30,000 rubles a month that concluded an agreement with the NPF VTB, the Pension Fund and the pension participating in the state co-financing program (calculation in Table 4 is presented in rubles).

According to data published in open sources, the return funds in 2012 amounted to: NPF "Welfare" - 7.00% per annum, NPF VTB Pension Fund - 8.68% per annum, Sberbank NPF - 7.03% per annum, NPF "LUKOIL-GARANT" - 7.57% per annum, NPF electric power industry - 7.75% per annum, etc.

7. Stable. The stability of any NPF depends on the volume of pension reserves and pension savings.

Pension reserves are funds formed due to voluntary pension contributions to legal and individuals Within the framework of the NGO system. Pension reserves are intended to execute the NPF obligations to the participants in accordance with pension agreements. According to Federal Service by financial markets The market leaders in the amount of pension reserves in 2012 are: "Gazfund" (304 billion rubles), the Foundation "Welfare" (184.7 billion rubles), NPF electric power industry (32,239.42 million rubles), "LUKOIL-GARANT" ( 17.4 billion rubles).

Pension savings are the amount of pension contributions collected in favor of the NPF participant, taken into account on its pension account and determining the size monetary obligations Foundation in front of the participant. At the end of 2012, the volume of NPF pension savings at NPF "LUKOIL-GARANT" amounted to 91.8 billion rubles, NPF "Welfare" - 84.1 billion rubles, from the NPF Sberbank - 40.7 billion rubles, and VTB pension fund amounted to 36.1 billion rubles, etc.

8. Known. In the largest Russian corporations their own pension programs Act for more than 10 years. During this time, the leaders of the retirement market were able not only to establish themselves from the side of maximum reliability, but also to gain wide fame in the field of pension provision. The brand awareness provides information transparency of pension reserves, the amounts of pension payments, etc. Brand NPF, which you want to trust the formation of your pension must have a positive reputation. Look for information about the Fund on the Internet with the help of search engines or on the sites of leading business publications - "Vedomosti", "Kommersant" and others - on the subject of whether they write about this fund and what exactly.

9. Comfortable. An important criterion is a quality service that will help save personal time and money. This kind of services can be attributed to: Online service, " Personal Area"To monitor the state of the retirement account, a 24-hour customer support service, SMS and E-Mail notifications informing, for example, about changing the status of the account, as well as the possibility of paying voluntary contributions through a specific operating system without a commission, etc.

10. Available. A common branch network in the regions and in step accessibility of service offices, ensure the efficiency and efficiency of the Fund. The wider the branch network, the easier it is to maintain contact with him. Thus, for example, the branch network "LUKOIL-GARANT" covers 58 regions of Russia (75 cities). NPF VTB Pension Fund holds service of citizens through the regional network (more than 1,300 service points), consisting of its own branches of the Foundation, the operating offices of the Bank "VTB24", "Bank of Moscow", "TransCreditBank" and other partner banks throughout Russia.

You can find out more detailed information about this or other fund in their corporate sites in the relevant sections.

To transfer funds for the accumulative part of the labor pension to the NPF, before January 31, 2013, send an application for the transition from the FIU to the NPF in one of the following ways:

• personally into the territorial body of the FIU;
• personally in the organization with which the FIU has a mutual certificate certificate agreement concluded;
• in other way (by mail or with a courier), while the signature of the insured person must be assured in a notary or in the manner prescribed by paragraph 3 of Art. 185.

L.A. ELINA, Economist Accountant

Tariffs of insurance premiums in 2012

Commentary on changes that entered into force on January 1

Everyone, of course, already know that the fares of insurance premiums have changed from this year. Someone will win such changes, someone will lose. As in previous years, low rates will be operated (there are several species for certain categories of insurers) and basic tariffs (for those who have no right to apply reduced tariffs). In addition, the limit of taxable payments for each employee rose from 463,000 to 512,000 rubles. part 4, 5 tbsp. 8 of the Federal Law of July 24, 2009 No. 212-FZ "On Insurance Contributions ..." (hereinafter - Law No. 212-ФЗ); However, now this is no longer the limit for the base on contributions. Employers who do not have benefits will have to accrue contributions and payments exceeding 512,000 rubles. per person.

Tariffs for the participants of the project "Skolkovo" in this article we do not consider.

For basic tariffs introduced an additional rate

Contributions rates in the FSS and the Medical Insurance Fund in 2012 have not changed. However, the entire amount of compulsory contributions health insurance must now enroll in Federal Fund Medsts A. articles 12, 58.2 of Law No. 212-FZ. As you know, in 2011 it was necessary to divide contributions to medical insurance between the federal and territorial FOMS.

But the overall rate of insurance premiums in the FIU decreased from 26 to 22% art. 58.2 of Law No. 212-FZ; Art. 33.1 of the Federal Law of December 15, 2001 No. 167-FZ "On Compulsory Pension Insurance ..." (hereinafter - Law No. 167-FZ).

On the amount of taxable payments, exceeding the beginning of the year 512,000 rubles, it will be necessary to accrue contributions to the FIU at a rate of 10% art. 58.2 of Law No. 212-FZ; Art. 33.1 of Law No. 167-FZ. And therefore, as we have already said, for the amount of 512,000 rubles. The name is no longer suitable limit value Bases for accrual of contributions " part 4, 5 tbsp. 8 of Law No. 212-FZ.

As a result, it turns out that, compared with 2011, a new scale of basic tariffs is beneficial only at the employee's annual income of no more than 550,200 rubles. (45 850 rubles per month).

This amount is calculated by solving an easy equation:

463,000 rubles. x 34% \u003d 512 000 rubles. x 30% + (x rubles. - 512 000 rub.) x 10%.

In this equation x rubles. - This is the amount of accruals to one employee for the year, in which the amount of contributions for 2011 and for 2012 will coincide.

It turns out that the size of insurance premiums with employee payments in the amount of 550 200 rubles. Amount:

• in 2011 - 157 420 rubles. (463,000 rubles. X 34% - after all in 2011 it was necessary to impose only payments within 463,000 rubles per year);
• in 2012 - also 157 420 rubles. (512,000 rubles. X 30% + (550 200 rubles. - 512,000 rubles.) X 10%).

We already talked about this in detail in one of the numbers of our magazine ().

Now let's see what has changed inside the pension contribution rate.

Attention

The rate of pension contributions is now divided into solidarity and individual parts.

Since 2012, the solidarity of the tariff appears. Due to it, fund expenses will be funded, not related to payments due to pension accumulation art. 3 of Law No. 167-FZ.

Due to the joint part, for example, labor pensions in a fixed base amount will be paid, social benefits for the burial pensioners (if they were not subject to mandatory social insurance in case of temporary disability and due to motherhood).

That is, the money paid for the employee in a solidarity will not affect its future pension.

Another part of the insurance premium tariff is called individual. Due to it, the amounts taken into account on the individual personnel of the employee are formed. And on the basis of these will be determined by the calculated pension capital, as well as the size of the accumulative part of the labor pension worker A art. 3 of Law No. 167-FZ.

The division of the tariff on the solidarity and individual parts does not cancel the division of tariffs for financing the insurance and accumulative parts of the labor pension. Still on the accumulative part of the pension it is necessary to accrue contributions only from payments to those born in 1967 or later.

The appearance of the solidarity of the tariff caused at least two questions.

The first question is whether it is necessary to list contributions for the solidarity of the tariff of a separate payment? So far, a separate CBC appeared for them, it is more logical to make payments in the old way: with division only on insurance and accumulative parts.

The second question is how to fill out reporting in the FIU? Especially interesting filling of personalized forms. While "pension" reporting does not provide for indications of "solidar" contributions. It is very likely that new reporting forms will be approved soon: both personalized and RSV-1 PFR.

As you remember, the deadline for reporting in the FIU for the first quarter - May 15, 2012. So the time for the development and approval of new forms is enough. When these forms appear, we will immediately inform you about them.

Some reduced tariffs have also changed

Everyone who has the right to low rates in 2012, there will be no additional insurance premium rates. For each person it is necessary to accrue contributions only on taxable payments not exceeding 512,000 rubles. per year h. 4 art. 8 of Law No. 212-FZ; Decree of the Government of the Russian Federation of November 24, 2011 No. 974; Art. 58 of Law No. 212-FZ; Art. 33 of Law No. 167-FZ. Moreover, for many beneficiaries, the total tariffs reduced compared to 2011 also appeared new beneficiaries.

Pharmacies and non-profit organizations joined simplifications with a beneficial type of activity

In 2011, simplifiers, for which one of the activities, directly mentioned in paragraph 8 of Part 1 of Art. 58 of Law No. 212-ФЗ, was the main, reduced tariffs could apply. In particular, these are those who are engaged in manufacturing, construction, education, health, repair of household products, real estate management.

Since 2012, organizations and entrepreneurs have been added to them, which apply a simplified type of activity that p. 8 h. 1 Art. 58 of Law No. 212-FZ (ed., Action. From 01/01/2012):

• <или> transport and communication (OKVED 60.XX. XX - 64.XX. XX) - only auxiliary and additional transport activities were previously beneficial (OKVED 63.XX. XX);
• <или> Retail sale of pharmaceutical and medical goods, orthopedic products (OKVED 52.31 and 52.32);
• <или> Production of bent steel profiles (OKVED 27.33);
• <или> Production of steel wire (OKVED 27.34).

Kind of activity is an main If the revenues according to it are at least 70% in total income in.

In 2011, if, according to the results of the reporting (calculated) period, the main type economic activity The simplist stopped corresponding to the "preferential", then it was necessary to recalculate insurance premiums at a common rate since the beginning of the period and pay extra h. 1.4 art. 58 of Law No. 212-FZ (ed., Act. Until 01.01.2012). In 2012, the norm on the peary removed h. 1.4 art. 58 of Law No. 212-FZ;. What does this mean? What makes you not need to pay? However, in Law No. 212-FZ, it is not said directly. And at the same time there general rule: Finments are always paid when contributions are declared late. So this amendment can be purely technical and nothing to know. For clarification, we turned to the specialists of the Ministry of Health and Social Development of Russia.

From authoritative sources

Deputy Director Department social insurance and state support of the Ministry of Health and Social Development of Russia

"If the organization or entrepreneur applies a simplified system, according to the results of the reporting (calculated) period, the main type of economic activity has ceased to comply with" preferential "in 2011, then it is necessary to recalculate insurance premiums at a common rate since the beginning of the year (from 01/01/2011) and Capture pencils.

From January 1, 2012, the norm on the pencils removed from Part 1.4 of Art. 58 of the Law of 07/24/2009 No. 212-FZ sub. "E" of paragraph 19 of Art. 6 of Law No. 379-FZ. This means that when recalculating insurance premiums for one or another period of 2012, it is no longer necessary and ".

As you can see, the amendment can be attributed to the number of favorable. However, it will be possible to talk about it confidently after the Ministry of Health and Social Development will issue an official letter (which the inspectors of the FIU and FSS are obliged to be guided).

Along with the above-mentioned simplifications in 2012, the right to reduced tariffs are:

• pharmacies translated on UNVD;
• individual entrepreneurslicensed for pharmaceutical activities and translated on UNVD - with respect to payments and remuneration to employees engaged in the pharmaceutical p. 10 h. 1 Art. 58 Law No. 212-FZ;
• simplified - non-commercial organizations (With the exception of state / municipal institutions), which are engaged in social services, scientific research and development, education, health, culture and art (theaters, libraries, museums and archives) and mass sports. Such non-profit organizations have the right to a reduced tariff in 2012, provided that, according to the results of 2011, they have no less than 70% of income amount to target receipts, grants, proceeds from exemplary activities and p. 11 h. 1, part 5.1, 5.2 of Art. 58 Law No. 212-FZ;
• charitable organizations applying simplified p. 12 h. 1 Art. 58 Law No. 212-FZ.

All mentioned beneficiaries should not pay contributions to the FSS and FFOMs in 2012. It is necessary to pay only contributions to the Pension Fund.

Since the beneficiaries do not pay contributions to the FSS, they will have to reimburse the amount of benefits paid by employees from the Fund sick leave. That is, the situation is the same as that of the simplists in 2010, therefore, again it is necessary to wait for changes in the form-4 FSS of the Russian Federation.

New beneficiaries appeared with a tariff of 14%

The list of those luckyrs who can pay contributions to the total tariff of 14% h. 3 tbsp. 58 Law No. 212-FZ. In 2011, such a tariff was applied pP. 4- 6 h. 1, part 3 Art. 58 of Law No. 212-FZ (ed., Act. Until 01.01.2012):

• russian IT companies (except residents of technical and innovative special economic zones). By the way, since 2012, the requirements for the use of privileges for the average number of employees in p. 3 h. 2.1 Art. 57 of Law No. 212-FZ: instead of 50 people are enough 30;
• economic societies (LLC and JSC), created after 08/13/2009 by budget scientific institutions and universities and p. 4 h. 1 Art. 58 Law No. 212-FZ;
• residents of technical and innovative special economic zones (SEZ).

Cluster - A combination of special economic zones, determined by the Government of the Russian Federation, which is managed by one control company I p. 1 Art. 1 of the Federal Law of November 30, 2011 No. 365-FZ; Art. 2 of the Federal Law of July 22, 2005 No. 116-FZ "On Special Economic Zones in the Russian Federation".

• residents industrial production SEZ;
• residents tourist recreational SEZ, United Government Decision in Cluster.

Agricultural producers and "disabled" organizations: the same rate is 20.2%

As in 2011, the cumulative rate is 20.2% installed for the following categories h. 2 tbsp. 58 Law No. 212-FZ:

• any employers in terms of payments of disabled person m p. 3 h. 1 Art. 58 Law No. 212-FZ - if they are not eligible for a lower rate;
• eSHN payers and agricultural producers pP. 1, 2 h. 1 Art. 58 Law No. 212-FZthat can apply Eschn The category of insured persons (contributions are charged only for payments within 512,000 rubles. Per year)on the cumulative part of the pension Faces of 1966 born and older 16.0% - the individual part of the tariff - 1,9% 2,3% Persons born in 1967 and younger 10.0% - individual part of the tariff 6.0% - individual part of the tariff

  As we see, if there is a disabled worker in an ordinary organization, then on payments to him the insurance premiums must be accrued at reduced rates.

  Special tariffs for engineering organizations

  Organizations that provide engineering services have fallen in the number of benefits-2012. True, their reduced tariffs differ from the basic only in that it is not necessary to pay contributions from payments exceeding 512,000 rubles. on man A. p. 13 h. 1 Art. 58, h. 3.5 Art. 58 of Law No. 212-FZ; sub. 13 p. 4 tbsp. 33 of Law No. 167-FZ. That is, there is no additional contribution rate to the Pension Fund.

  Engineering services - engineering and consulting services for the preparation of the production process and sales, works, services; preparation of construction and operation of industrial, infrastructure, agricultural and other facilities, pre-project and design services (preparation of feasibility studies, design and design development and other similar services) p. 13 h. 1 Art. 58 Law No. 212-FZ.

  To be eligible for reduced tariffs in 2012, engineering organizations must comply with a number of claim h. 5.4 art. 58 Law No. 212-FZ:

  • the share of income from engineering services for the first 9 months of 2011 should be at least 90% of all incomes;
  • the average number of their employees for the first 9 months of 2011 should be at least 100 people;
  • the most interesting thing is to get from the Expert Council on a technical and innovative special economic zones Positive conclusion. Information that the organization has such a conclusion should be in extrabudgetary funds no later than the 1st day of the month following the reporting period M p. 3 h. 5.4 tbsp. 58 Law No. 212-FZ.

  Low rates for the media rose a bit

  For the media (with the exception of an advertising or erotic nature media) a cumulative insurance premium rate in 2012 increases p. 7 h. 1, part 3.1 Art. 58 Law No. 212-FZ by 1%. However, such an increase was scheduled a year ago. In addition, the solidarity is allocated inside the pension tariff.

  And one more change concerning the media. From Law No. 212-FZ removed the mention that, with the loss of rights to reduced tariffs during the year, it is necessary to pay foals and sub. "E" of paragraph 19 of Art. 6 of Law No. 379-FZ. Only the rule remains that it is necessary to recalculate contributions for general (non-medical) tariffs from the beginning of the reporting (calculated) period, that is, from the beginning year A h. 1.3 art. 58 Law No. 212-FZ.

  Before us is another shuffling of insurance premium tariffs. Almost for all benefits-2011 amendments are favorable.

  Changing the fees of contributions means that new forms of reporting on insurance premiums are required - at least contributions to the FIU. So accountants are waiting for new surprises. And even unpleasant news expect those who work temporarily staying foreigners. About this - in our next article.

Since July 1, 2012, Russian pensioners who have the right to receive the accumulative part of the pension according to the law will be able to receive appropriate payments for pension savings. They will be carried out as a pension fund of the Russian Federation and non-state pension funds, depending on where a citizen has formed its pension savings.

The law * defines several types of payments of pension savings:

• Citizen whose accumulative part will be 5 and less percent in relation to the size of his old-age labor pension, will be able to get all its pension savings.one-time . Under this category, first of all, men are 1953-1966 of birth and women born in 1957-1966, for which, from 2002 to 2004, insurance premiums were paid to the accumulative part of the labor pension.

On the one-time Citizens who receive a social retirement or a labor pension for disabilities or a labor pension of the breadwinner may also be paid payment, which did not acquire the rights to the old-age labor pension due to the lack of necessary insurance experience (at least five years), but reached the general retirement age (men - 60 years old and women - 55 years).

• Pension accumulations can be obtained asurgent Pension payments.Urgent Pension payment may includeonly Payments from funds additional contributions to the accumulative part of the labor pension under the program of state co-financing of the pension (contributions of both citizen and the state), and funds maternal capitalIf the mother-owner of the certificate on the maternity capital sent him to the formation of his pension. The duration of such a pension payment determines the citizen itself, but it cannot be less than 10 years.

In other words,urgent Pension payment is formed by all possible revenues on the accumulative part of the labor pension and income from their investment, with the exception of contributions that the employer paid accounts to the future pension of his employee in the framework of compulsory pension insurance.

An important featureurgent Pension payments is that if a citizen dies even after appointing such a payment, the unpaid balance of funds has the right to receive his successors. At the same time, the remainder of the maternal capital to the accumulative part of the pension, as well as the income from their investment will be paid only to the successors of the certificate for maternity capital - the father of the child or directly the most child / children.

• Finally, pension savings will be obtained in the most familiar form - as. In 2012, its size will be calculated on the basis of the expected period of payment at 18 years. That is, to get a monthly size of the payment of the accumulative part of the pension in 2012, it is necessary total Pension savings (including income from their investment) to divide for 216 months.

It should be noted that urgent Pension payment I.accumulative part of the old-age labor pension will be annually - on August 1 - to be adjusted, taking into account the contributions received for the accumulative part.

Moreover, these two types of payments of pension savings under certain conditions can be combined. For example, the pension accumulation of a citizen was formed through the employer's contributions in the framework of compulsory pension insurance, but the citizen was a member of the Pension State Program and / or sent to the accumulative part of retirement funds of maternal capital. IN this case The citizen has two option.

1. First - receive all The amount of pension savings in the formcumulative Part old-age labor pension .
   
2. Second - part, formed by employing contributions, a citizen will indefinitely receivecumulative Part old-age labor pensionand contributions from participation in the co-financing program and the means of maternal capital, if desired, -as urgent pension payments , independently determining its term, at least 10 years.

Despite the fact that the law "On the procedure for financing payments at the expense of pension savings" comes into force on July 1, 2012, the provisions that concernurgent Pension payments I.cumulative part of old-age labor pension , apply to citizens eligible for the accumulative part of old-age labor pension from January 1, 2002. Currently, the Pension Fund of Russia is conducting organizational preparatory activities for the implementation of the Pension savings of citizens from the second half of 2012, which have the right to receive them.

*