The main activities of the pension fund of the Russian Federation. Pension Fund. State pensions

Implementing the reform that began with the adoption of new pension legislation in 2001, Pension Fund plays the role of one of the active participants in the management of the country's social sphere and its reform. Neshchadin A.A. Goals and objectives of the pension system reform in the Russian Federation //http://www.opec.ru/library/article.asp?d_no=164&c_no=19;

Pension Fund departments have been created in all territories and regions that implement public policy in the field of pensions.

The Pension Fund of the Russian Federation is an object necessary to ensure the functioning of federal authorities and management and solve all-Russian problems.

The Pension Fund of the Russian Federation is a body of state power and management. The Pension Fund of the Russian Federation exercises public authority to ensure the constitutional right to a state pension. Nazarov A.S. Pension reform: legal aspects // Citizen and Law. 2001. No. 10, II;

Powers of the Pension Fund of the Russian Federation - government agency, having special legal capacity, belong to the functions of executive authorities. The Pension Fund of the Russian Federation forms a centralized system with a vertical management structure, unified system bodies managing compulsory pension insurance funds in the Russian Federation, in which lower-level bodies are accountable to higher ones.

The Pension Fund of the Russian Federation carries out state management of the finances of pension provision in the Russian Federation, ensures the targeted collection and accumulation of insurance contributions, as well as financing the costs of paying state pensions, organizing work to recover from employers and citizens guilty of causing harm to the health of workers and other citizens, amounts state disability pensions due to work injury, occupational disease or on the occasion of the loss of a breadwinner; capitalization of the Fund’s resources, as well as attracting voluntary contributions to it (including currency values) physical and legal entities; control, with the participation of tax authorities, over the timely and complete receipt of insurance contributions to the Fund, as well as control over the correct and rational expenditure of its funds; organization and maintenance of individual (personalized) accounting of insured persons in accordance with the Federal Law “On individual (personalized) accounting in the state pension insurance system,” as well as organization and maintenance state bank data on all categories of payers of insurance contributions to the Pension Fund of the Russian Federation (Russia); interstate and the international cooperation the Russian Federation on issues within the competence of the Pension Fund; participation in the development and implementation of in the prescribed manner interstate and international treaties and agreements on pensions and benefits.

The Pension Fund of the Russian Federation takes part in financing social protection programs for elderly and disabled citizens.

The funds of the Pension Fund are allocated for payment in accordance with the legislation in force on the territory of the Russian Federation, interstate and international treaties of state pensions, including to citizens traveling outside the Russian Federation; payment of child care benefits over the age of one and a half years; provision by social protection bodies of the population financial assistance elderly and disabled citizens; financial and material technical support current activities Pension Fund and its bodies. Agapova T. A. Macroeconomic aspects of reforming the pension system // Professional pension systems: problems and development prospects / Compiled by: V.N. Baskakov, E.K. Krylova. M.: Insurance Review, 2001;

Enterprises, organizations and institutions, including banks, represent the authorized representatives of the Pension Fund in regions and cities, audit commission Fonda Required documents and information related to the activities of the Fund, with the exception of information constituting a trade secret, the list of which is established by law.

Since 2000, in accordance with Decree of the President of the Russian Federation No. 1709, the Pension Fund of the Russian Federation and its territorial bodies have been assigning and paying state pensions.

Since 2003, Pension Fund specialists have carried out the following management functions: assignment, recalculation, payment and delivery of long-service pensions for federal civil servants, as well as monthly supplements to pensions individual categories citizens.

To provide pensions to this category, a specialized unit was created within the structure of the Executive Directorate of the Pension Fund of the Russian Federation - the Office of Pension Provision of Civil Servants. Behind short time it has done a significant amount of work to receive from the Ministry of Labor and social development There are about 25 thousand pension files in the Russian Federation for the corresponding categories of recipients of pensions and monthly additional payments. The software was also modernized in connection with changes in legislation. Problems of the pension system // “Pension” No. 12, December 2005

For several years in a row, the Russian Pension Fund has been actively involved in the implementation of social programs in our country. The result of this activity of the Pension Fund was real assistance to thousands of veterans, disabled people, elderly people, i.e. those who need our help most today. Providing targeted social assistance is one of the areas of such responsible activity of the Pension Fund.

The Pension Fund manages and finances expenses for social programs in the following areas:

· provision of one-time financial assistance;
· gasification of households;
· celebration of Victory Day, celebration of the Day of the Elderly and the Day of the Disabled.

Thus, since 2000, the Pension Fund of the Russian Federation has been financing targeted social assistance programs for pensioners and disabled people, which have made it possible to significantly strengthen the material and technical base of state and municipal social service institutions and improve the nutrition of those living in them. New places were also created for those applying for places in these institutions, the queues for admission to them were significantly reduced, and in some cases completely eliminated. Some issues of pension provision (insurance) in the Russian Federation. M.2005. OJSC "Mozhaisk Printing Plant" commissioned by the Pension Fund of the Russian Federation

Within the framework of these programs, financial assistance was also provided to needy pensioners and disabled people, veterans of the Great Patriotic War. For the past five years, these programs have financed events related to the celebration of Victory Day, Day of the Elderly and Day of the Disabled.

In addition, in the event of natural disasters, the Pension Fund provides financial assistance in pursuance of decisions of the Government of the Russian Federation non-working pensioners. In recent years, such assistance has been provided four times: in 2001 - to victims of floods in the Republic of Sakha (Yakutia), in 2002 - to victims of floods in a number of regions of the Southern Federal District, in 2004 - to victims of floods in the Altai Territory and those who lost their homes as a result of fires in the Kurgan region. Problems of the pension system // “Pension” No. 12, December 2005

The Pension Fund finances social programs aimed at improving the standard of living of pensioners; on average, the Pension Fund spends up to 10 billion rubles a year for these purposes. This includes mandatory health insurance non-working pensioners, targeted assistance, repairs, purchase of equipment for boarding homes and nursing homes, opening of social homes for living single war veterans and home front workers.

In 2005, in connection with the celebration of the 60th anniversary of Victory in the Great Patriotic War of 1941-1945. The main direction of targeted assistance was holding anniversary events and providing assistance to veterans of the Great Patriotic War. The Pension Fund allocated 1.1 billion rubles for these purposes. They were used in the regions to organize trips for veterans to places of military glory, to meet with fellow soldiers, provide one-time financial assistance to war veterans, purchase basic necessities for them, and subscribe to the “Dignity” newspaper, which is so popular among older people. Machulskaya E.E., Gorbacheva Zh.L. Social security law. M., 2000

In 2004, the Pension Fund authorities financed monthly cash payments to federal benefit recipients. In 2005, additional monthly financial support was paid to veterans and participants of the Great Patriotic War. Since 2006, PFs have been making payments to Heroes of the Soviet Union, Russia, Socialist Labor, full holders of the Orders of Glory and Labor Glory. The source of financing for these payments is funds federal budget, the PFR bodies are the executing, paying organization. However, even taking into account this clarification, a tendency towards expanding functions and powers through new, additional ones for sectors of the social sphere is visible.

One of the indispensable conditions for the successful work of the Pension Fund bodies is their constant communication with the population - with pensioners, policyholders, and insured persons.

Speaking about the main areas of activity of the Pension Fund, we can conclude that, thanks to the unique capabilities that the PFR bodies have, thanks to the presence of effective vertical connections in the pension system, in addition to the assignment and payment of pensions, they often have to carry out important orders of the President and the Government of the Russian Federation , Related social sphere, but lying outside the scope of pension provision itself.

Course work

Topic: Activities of the Pension Fund of the Russian Federation

Introduction

Chapter 1. Pension Fund of the Russian Federation: its formation and objectives.

1.1 History of the emergence and development of pension provision in Russia.

1.2 The essence and functions of the Pension Fund of the Russian Federation.

1.4 Legal regulation activities of the Pension Fund of the Russian Federation

1.5 Formation and expenditure of funds from the budget of the Pension Fund of the Russian Federation

2.3 Evaluation current state Russian pension system

Conclusion

List of used literature

Applications.

Introduction

Relevance of the topic. Pension provision is the basic and one of the most important social guarantees for the stable development of society, since it usually directly affects the interests of the disabled population (over 25-30% of the population) of any country, and indirectly affects almost the entire working population.

Due to the scale state program pension provision in the conditions of our country, and also taking into account its complexity due to the peculiarities of the pension obligations accumulated during the Soviet period, the modern pension system of Russia plays a huge role in the social and socio-political life of the entire state. And also in the country’s financial and budgetary system, having the most serious impact on the formation and redistribution of monetary resources in the regional and sectoral aspects.

To systematically present the basic principles of reforming the Russian pension system, the objects of reform were initially identified (basic concepts, types and forms of pension provision in our country, the basic principles of state pension insurance were substantiated, compared with best foreign practices, etc.), current problems were formulated, hindering the stable development of the pension system. At the present stage, the pension system of our country is represented by the activities of the off-budget state Pension Fund, non-state pension funds and management companies.

Object of study: Pension provision in the Russian Federation

Subject of study: activities of the Pension Fund of the Russian Federation.

The purpose of this work: determination of directions for improving the activities of the Pension Fund of the Russian Federation in accordance with the ongoing pension reform, its importance in the development of the Russian pension system at the present stage.

The goal allowed us to formulate the tasks that were solved in the work:

Characterize the stages of formation of the pension system and pension insurance in Russia;

Consider the history of the creation of the Pension Fund, its functions and tasks;

Explore regulatory framework Pension Fund;

Consider the work of the Pension Fund in financing pension payments;

Show possible ways reforming the pension system of the Russian Federation.

Research methods: Literature analysis.

Theoretical and methodological basis works of scientists. . R.I. Eruslanova, Kann M, Deeva A.I, Vavulin D.A, Babich A.M.
Chapter 1. Pension Fund of the Russian Federation: its formation and objectives.

History of the emergence and development of pension provision in Russia.

The social security system in each country is developed in accordance with specific conditions and has deep historical roots. Despite certain differences in approaches and methods, the basis of their formation has a lot in common, arising from the very essence of the nature of society.

State pension insurance in Russia originated at the beginning of the twentieth century, which was much later than in most developed countries. In its development, it covered only a small part of the Russian population; only the upper strata of the population could use it. But after the 1917 revolution it was practically abolished.

However, during the transition period economic instability The socialist state began to create a fundamentally new pension system based on the principles of a constitutionally guaranteed state old-age pension, which was introduced in 1927. The pension system operating in the USSR operated within the framework common system social security and social insurance, which provided not only for the payment of pensions and benefits various types, but also various forms of social, medical, sanatorium and resort services for workers, maintenance and services for the elderly and disabled.

In accordance with the Constitution of the USSR, all citizens had the right to financial support in old age, in case of illness, complete or partial loss of disability, as well as the loss of a breadwinner. This right was implemented through general social security for employees and collective farmers with benefits for temporary disability and payment of old-age, disability and survivor pensions, and other forms of social security at the expense of the state and collective farms.

Although this pension system was part of the so-called social insurance system, it does not contain the economic features of the state pension insurance system, which are most clearly expressed in the basic principles of state pension insurance. However, despite numerous economic disadvantages, this system had one important advantage - it provided absolutely all categories of citizens with the minimum required subsistence level. Therefore, the pension system until 1990 was defined as state pension provision. Funds for state pension provision, like other funds for state social insurance, were accumulated in the state social insurance budget, which in turn was included in the state budget of the country. Thus, this pension system was based on a consolidated pension financing program and was entirely dependent on the balance state budget countries. The pension budget was integral part state budget of the USSR and was included in it both in terms of income and expenses.

Considering relatively low levels pension provision and fairly stable rates economic development period under review, it should be noted that the social insurance budget is balanced. During that period, it was only in 1956 that a subsidy from the state budget for social insurance was first introduced. It was aimed at covering the significantly increased costs of paying pensions to non-working pensioners from among workers and employees, and members of their families, in connection with the entry into force of the Law of July 14, 1956 “On State Pensions”. This law significantly expanded the circle of persons entitled to receive a pension and doubled the size of pensions for certain groups of pensioners.

An important stage in the formation of a civilized state pension insurance program should be considered the mid-sixties, when, on January 1, 1965, the state established the right to receive pensions for collective farmers upon reaching the appropriate age, becoming disabled, or in the event of the loss of a breadwinner. The systematic increase in the level of pension provision for workers and the increase in the number of pensioners led to a further increase in revenues from the state budget to the state social insurance fund. Since social insurance contributions did not cover all the costs of this system, the missing part, coming from the Union budget, constantly increased and in the 80s amounted to about 60% of the social insurance budget.

State social insurance pensions were guaranteed monthly cash payments, the amount of which was usually commensurate with past earnings. Depending on the event upon the occurrence of which a social insurance pension was provided, the legislation of the specified period allocated pensions for old age, disability, loss of a breadwinner on general and preferential terms, and for long service.

Material support for war invalids, from childhood and from birth, was carried out at the expense of the Union budget and the budgets of the Union republics. Conscripts, sergeants and senior officers had the right to a pension in case of disability, and their families - in case of loss of a breadwinner. Pensions to these categories of recipients were assigned regardless of the duration military service and the serviceman's previous work.

The development of the pension system before the start of radical market reforms in 1990 indicates the accumulation of a large number of economic and social problems in it, which could only be solved through fundamental changes in the entire pension system based on the formation and strengthening of insurance principles, taking into account the requirements of including the budget of the Pension Fund of the Russian Federation into the country's fiscal and financial system. The scale and depth of market transformations in the economy required the use of fundamentally new economic and legal principles in the field of pension provision. It was assumed that with the implementation of pension reform the main issue should be resolved social policy state - stabilization and a significant increase in the financial situation of pensioners, as well as a sharp reduction in the number of low-income citizens. For these purposes, in 1990, the USSR Law “On pension provision for citizens of the USSR” was adopted.

However, already six months after its approval, the change government system country entailed the adoption of an independent Russian Law of November 20, 1990 No. 340-1 “On State Pensions in the Russian Federation” (with subsequent numerous amendments and additions), which at the same time introduced significant differences in the legal basis for the functioning of the pension system.

The Russian pension law of 1990 became the first law in which pension insurance was separated into an autonomous system, and the generally accepted principles of compulsory state pension insurance were consistently and quite clearly implemented. At the same time, the conditions for the formation of the state Pension Fund were determined at the legislative level. The most important condition in the relationship between the Pension Fund and the state budget was the complete rejection of budget subsidies. The development of its own sources of financing was to be achieved by improving the collection of insurance premiums for these purposes.

In terms of the organizational structure for managing the assignment and payment of state pensions, the previous system has been preserved - through state social security bodies, now - social protection bodies.

1. 2 The essence and functions of the Pension Fund of the Russian Federation federation.

The Pension Fund of the RSFSR was formed by Resolution of the Supreme Council of the RSFSR on December 22, 1990 No. 442-1 for government controlled pension finances.

Almost from the moment of its formation to the present day, the Pension Fund of Russia in its activities is guided by the Resolution of the Supreme Court of the RSFSR dated December 27, 190 No. 2122-1 “Issues of the Pension Fund of the Russian Federation (Russia)”. In accordance with it, the Pension Fund of the Russian Federation is an independent financial and credit institution that carries out its activities in accordance with the legislation of the Russian Federation and the Regulations on the Pension Fund of the Russian Federation. The Temporary Regulations on the Pension Fund of Russia were approved by Resolution of the Supreme Court of the RSFSR dated January 30, 1991 No. 556-1.

In accordance with this Regulation, the Pension Fund carries out separate Bank operations in the manner established by the legislation on banks and banking. The Pension Fund of the Russian Federation was subordinate to the Supreme Council of the Russian Federation, information on the results of its activities was annually submitted to parliament for consideration. The Pension Fund and its funds are in state property RF. Pension Fund funds are not included in budgets or other funds and are not subject to withdrawal.

The Pension Fund of the Russian Federation is a centralized system of accumulation and redistribution Money, used mainly to make payments to various categories of the disabled population in the form of labor, military and social pensions; disability pensions; compensation payments.

The Pension Fund provides:

targeted collection and accumulation of insurance premiums, as well as financing of expenses related to the payment of state pensions, child care benefits over the age of one and a half years, provision of financial assistance by social protection authorities to elderly and disabled citizens, with financial and logistical support for current activities The Pension Fund of Russia and its bodies, as well as other events related to the activities of the Pension Fund of Russia.

With the introduction of the Tax Code of the Russian Federation (since 2001), the functions of collecting contributions to the Pension Fund were assigned to the bodies of the Ministry of Taxes and Duties of the Russian Federation in terms of the single social tax, paid in the amount of 14%;

organization of work to recover from employers and citizens responsible for causing harm to the health of workers and other citizens, the amount of state disability pensions due to a work injury, occupational disease or loss of a breadwinner;
capitalization of Pension Fund funds, as well as attracting voluntary contributions (including currency values) from individuals and legal entities to it;
control with the participation of tax authorities over the timely and complete receipt of Pension Fund of insurance contributions, as well as control over the correct and rational expenditure of its funds;
organization of a state data bank for all categories of insurance premium payers to the Pension Fund;
interstate and international cooperation of the Russian Federation on issues related to compensation of the Pension Fund of the Russian Federation, participation in the development and implementation in the prescribed manner of interstate and international treaties and agreements on pensions and benefits;
studying and summarizing the practice of applying regulations on the payment of insurance premiums to the Pension Fund and submitting proposals for its improvement to the Supreme Council of the Russian Federation;
conducting research work in the field of state pension insurance;
explanatory work among the population and legal entities on issues related to compensation The Pension Fund of the Russian Federation can participate in the financing of social protection programs for the elderlypoor and disabled citizens.

1.3 Structure of the Pension Fund of the Russian Federation.

The Pension Fund of the Russian Federation and its subordinate bodies constitute a single centralized multi-level system that manages compulsory pension insurance funds in Russia:

1) federal level - Pension Fund of Russia (board, executive directorate);

2) federal districts of the Russian Federation - PFR departments in federal districts(structural divisions of the Pension Fund of Russia);

3) level of constituent entities of the Russian Federation - territorial branches of the Pension Fund of the Russian Federation (in the corresponding regions);

4) local - city (district) level - management (branches) of the Pension Fund of Russia in cities (districts).

At the federal level, management of the pension system is ensured by the board of the Pension Fund and its executive body - the executive directorate. In the constituent entities of the Russian Federation there are regional branches of the Pension Fund of the Russian Federation, which are legally independent to perform the functions assigned to them in assigning and paying pensions. The local level of the pension system consists of pension administrations (branches, divisions) located in districts and cities. They mainly perform the functions of assigning and paying pensions.

Management at the federal level of the system of PFR bodies is carried out by the board of the fund and its permanent body - the executive directorate. The Pension Fund Board performs the following main functions: determines long-term and current development objectives state system pension provision; approves the annual budgets of the fund, cost estimates for administrative needs, including the wage fund of lower-level pension bodies, the executive directorate of the fund, the information center for personalized accounting (hereinafter - ICP), reports on the execution of the annual budget of the fund, compiled on the basis financial statements; asserts organizational structure and staffing levels of all its units within budget assignments; appoints and dismisses the executive director of the Pension Fund and his deputies, the chairman of the audit commission of the Pension Fund and the heads of its regional branches and pension administrations; approves regulations on the executive directorate, audit commission and regional branches of the Pension Fund of Russia; publishes, within its competence, regulations on issues related to the activities of the fund; resolves other issues within the competence of the fund.

The Pension Fund Board as a collegial body is not permanent. Therefore, for the functioning of the fund system, a permanent body has been created - the executive directorate of the Pension Fund. It is entrusted with solving the following main tasks: formation budget policy Pension Fund and control over its implementation; forecasting and analysis of the fund's financial resources; prompt redistribution of the fund's financial resources between regions of the country; conducting accounting and reporting; actuarial forecasting of long-term development of the pension system.

In their activities, the Pension Fund and its subordinate bodies interact with many ministries, departments, other organizations and their vertical structural divisions. These include: the Ministry of Health and Social Development of Russia and the Ministry of Finance of Russia; Ministry of Economic Development of Russia; Rossvyaz; Federal Social Insurance Fund of the Russian Federation and compulsory health insurance funds; Rosstat; Ministry of Justice of Russia; Bank of Russia; Sberbank of Russia; Vnesheconombank; pension management companies; Federation of Independent Trade Unions of Russia and subordinate bodies subordinate to all of them.

Interaction with legislative and executive authorities, local governments and the above organizations allows the Pension Fund to carry out its activities.

An important area of activity of the Pension Fund of Russia is the organization and maintenance of individual (personalized) accounting of insured persons, which was introduced on the territory of individual administrative-territorial units of the constituent entities of the Russian Federation in accordance with Federal Law of April 1, 1996 No. 27-FZ “On individual (personalized) accounting in the state pension insurance system", as well as the organization and maintenance of a state data bank for all categories of payers of insurance contributions to the Pension Fund of the Russian Federation.

The Fund's employees are also working to study and summarize the practice of applying regulations governing the payment of insurance contributions to the Pension Fund, and to make proposals to legislative bodies for its improvement. The competence of the Foundation includes conducting research work in the field of state pension insurance.

The Regulations on the Pension Fund provide that the Fund can take part in the financing of social protection programs for elderly and disabled citizens, and carry out educational work among the population and legal entities on issues within the competence of the Pension Fund.

Finally, the Pension Fund is entrusted with the responsibility for interstate and international cooperation of the Russian Federation, participation in the development and implementation of interstate and international treaties and agreements on pensions and benefits.

In the constituent entities of the Russian Federation, the Pension Fund has its own regional bodies - territorial branches of the Pension Fund. They operate on the basis of the regulations on the territorial bodies of the Pension Fund, which is approved by the Board of the Pension Fund, and are created to carry out state management of compulsory pension insurance funds and organize pension provision.

The main responsibilities of the territorial branch of the Pension Fund of Russia include: execution of the branch budget in accordance with planned indicators, approved by the board of the Pension Fund; organization of work on accounting for funds received under compulsory pension insurance, as well as control over intended use these funds; financing the costs of paying labor pensions, state pensions and social benefits for the burial of deceased pensioners who were not working on the day of death; organization and maintenance of a state data bank for all categories of policyholders, including individuals who voluntarily entered into legal relations under compulsory pension insurance; organization of work on the assignment (recalculation) and delivery of labor pensions, state pensions, payment of labor pensions, state pensions and social benefits for the burial of deceased pensioners who were not working on the day of death; organization of work on maintaining a database on pensioners; organization and maintenance of individual (personalized) records of information about all categories of insured persons in accordance with the legislation of the Russian Federation on such individual records in the pension insurance system; resolution of disputes regarding the payment of contributions, assignment (recalculation) and organization of delivery of labor pensions, state pensions, payment of pensions, social benefits for the funeral of deceased pensioners who were not working on the day of death, deductions from pensions, recovery of overpaid pension amounts, etc. .d.; keeping records of insurance premiums of individuals who voluntarily entered into legal relations for compulsory pension insurance; resolving other issues within the competence of the department in accordance with the current legislation of the Russian Federation.

Compulsory pension insurance is carried out locally by district (city) departments and Pension Fund departments (hereinafter referred to as local pension authorities). In some populated areas, for example, in large towns and cities, positions of authorized Pension Funds can be established, which are subordinate to local bodies of the Pension Fund. Local pension authorities are the legal successors of the social protection authorities in terms of the appointment, recalculation and payment of labor pensions and state pensions, as well as social benefits for the funeral of deceased pensioners who were not working on the day of death.

Local pension authorities are directly subordinate to the territorial branch of the Pension Fund. The content of their work is varied. It includes the most diverse types of work, namely: receiving documents for the assignment of pensions; appointment, recalculation, payment of pensions; delivery of pensions; financial support for pensions; interaction with others government agencies and institutions, organizations of all forms of ownership; reception of the population pension issues; work with public organizations; maintaining individual (personalized) records; checking compliance with legislation on pensions by organizations of all forms of ownership; organizing and conducting educational and methodological work on pension issues, etc.

To ensure timely financing of pension payments, local pension authorities (in some regions - centers for the assignment and payment of pensions) compile and submit to the territorial offices of the Pension Fund in deadlines applications for the right to spend funds to make payments financed by the Pension Fund budget in accordance with the law in the next planning period (year, quarter, month).

In turn, the territorial branches of the fund send applications to its executive directorate for the allocation of the required limit of financial resources.

Monitoring correct spending pension funds, including the correctness of assignment, recalculation, payment and delivery of pensions, is carried out in two forms:

Firstly, departmental control and audit work is carried out in the territorial branches of the Pension Fund and organizations of the federal postal service, which is carried out by control and other structural divisions of the Pension Fund and its territorial branches, the corresponding control services of government bodies of the constituent entities of the Russian Federation. Such control is carried out in the form of audits, inventories, and thematic inspections.

Secondly, there is non-departmental control over the correct expenditure of pension funds, which can be carried out by the relevant control services of financial and tax authorities, the Accounts Chamber of the Russian Federation, etc.

Based on the foregoing, we can conclude that the result of the development of the Pension Fund is the creation of a sufficiently strong system of pension provision for the population, in which such an important task is not carried out by the state management apparatus from the state budget, but separately, specially created for this purpose, a state institute that deals only directly with given task, and using only own funds not included in any budget.

With the creation of the Pension Fund in Russia, a fundamentally new mechanism for financing and paying pensions and benefits appeared.

By the standards of history, almost two decades is a short period. But the social significance of what has been done is enormous. In December 1990, we observed a transition from the old Soviet pension model to a modern model.

1.4 Legal regulation of the activities of the Pension Fund of the Russian Federation.

In accordance with Resolution of the Council of Ministers - Government of the Russian Federation dated September 22, 1993 No. 958 “On the transfer of organizations and institutions to the jurisdiction of the Council of Ministers - Government of the Russian Federation”, the Pension Fund of the Russian Federation was under the jurisdiction of the Council of Ministers - Government of the Russian Federation and was accountable to it.

By Decree of the President of the Russian Federation dated September 27, 2000 No. 1709 “On measures to improve the management of state pension provision in the Russian Federation,” the Pension Fund of the Russian Federation and its territorial bodies were assigned powers to assign and pay state pensions.

The powers of the President of the Russian Federation to transfer to the Pension Fund of the Russian Federation the functions of assigning and paying state pensions were confirmed by the highest court - the Constitutional Court of the Russian Federation, which, in Resolution No. 9-P dated June 25, 2001, determined that the Pension Fund of the Russian Federation is vested with public authorities powers to ensure the constitutional right to a state pension, including the power to assign these pensions.

Since 2001, the transformation of the pension system in the Russian Federation began through the adoption of a number of legislative and by-laws that became the basis for the new pension system.

Thus, the provisions of the Federal Law of December 15, 2001 No. 167-FZ “On compulsory pension insurance in the Russian Federation” define the new status of the Pension Fund of the Russian Federation (its territorial bodies) as an insurer for compulsory pension insurance and a state institution, and also regulate the procedure for paying insurance premiums for compulsory pension insurance, rights and obligations of subjects of legal relations regarding compulsory pension insurance.

Thus, insurance principles have appeared in the pension system of the Russian Federation, guaranteeing the insured person upon the occurrence of insured event payment of a pension in an amount proportional to the amount of insurance premiums paid for it by the employer (the policyholder).

At the same time, the provisions of the Federal Law of December 31, 2001 No. 198-FZ “On introducing additions and changes to tax code of the Russian Federation and to some legislative acts of the Russian Federation on taxes and fees”, amendments and additions were made to the Tax Code of the Russian Federation in terms of removing insurance contributions for compulsory pension insurance from the Unified Social Tax (UST).

The legislation in the field of pension provision for citizens of the Russian Federation has changed radically, foreign citizens and stateless persons.

On January 1, 2002, two federal laws came into force regulating the conditions and procedure for establishing and paying labor pensions and state pensions, respectively. the federal law dated December 17, 2001 No. 173-FZ and “On Labor Pensions in the Russian Federation” and Federal Law dated December 15, 2001 No. 166-FZ “On State Pension Provision in the Russian Federation.”

The provisions of the Federal Law of December 15, 2001 No. 166-FZ “On State Pension Security in the Russian Federation” establish the grounds for the emergence of the right to a pension under state pension provision and the procedure for its establishment, the financing of which is carried out exclusively from the federal budget.

Federal Law No. 173-FZ dated December 17, 2001 “On Labor Pensions in the Russian Federation” regulated the procedure for the emergence and implementation of citizens’ rights to labor pensions. Thus, in particular, according to the new pension legislation, the labor pension consists of three parts: basic, insurance and funded. At the same time, the basic part is financed from the federal budget, the insurance part is financed from the amounts of insurance premiums paid by the policyholder for the insured persons to finance the insurance part of the labor pension, the funded part is financed from the amounts of insurance premiums paid by the policyholders for the insured persons to finance the funded part of the labor pension and income from their investment.

Procedure for investing funds pension savings and the transfer of these funds to non-state pension funds in accordance with the statements of the insured persons is regulated by the provisions of federal laws dated July 24, 2002 No. 111-FZ “On investing funds to finance the funded part of the labor pension in the Russian Federation” and dated May 7, 1998 No. 75-FZ “ About non-state pension funds". Federal Law No. 111-FZ dated July 24, 2002 established legal basis relations on the formation and investment of pension savings, identified the features legal status, rights, duties and responsibilities of subjects and participants in relations regarding the formation and investment of pension savings, and also established the foundations government regulation control and supervision in the field of formation and investment of pension savings. In addition, this federal law assigned new rights and obligations to the Pension Fund of the Russian Federation as a subject of relations for the formation and investment of pension savings.

Federal Law No. 75-FZ dated 05/07/1998 defines the powers and competence of non-state pension funds as subjects of legal relations in the field of compulsory pension insurance.

Federal Law No. 185-FZ dated December 23, 2003 “On amendments to legislative acts of the Russian Federation in terms of improving procedures state registration and registration of legal entities and individual entrepreneurs", which came into force on January 1, 2004, changed the procedure for registering policyholders with the insurer's bodies (Pension Fund of the Russian Federation) and eliminated the obligation of the policyholder to report to the territorial bodies of the Pension Fund of the Russian Federation information about the decision made in the prescribed manner on the liquidation (reorganization) of the organization, on changes in the constituent documents and registration details of the organization, its location. According to the norms of current legislation, this information is submitted to the territorial bodies of the Pension Fund of the Russian Federation by the relevant tax authorities, in which employers and self-employed workers are registered as taxpayers.

By Decree of the President of the Russian Federation dated 03/09/2004 No. 314 “On the system and structure of federal executive bodies”, coordination of activities on issues off-budget funds, including the Pension Fund of the Russian Federation, is entrusted to the Ministry of Health and Social Development of the Russian Federation.

Special attention deserves the Federal Law of August 22, 2004 No. 122-FZ “On Amendments to Legislative Acts of the Russian Federation and Recognition of Invalidity of Certain Legislative Acts of the Russian Federation in Connection with the Adoption of Federal Laws “On Amendments and Additions to the Federal Law “On general principles organizations of legislative (representative) and executive bodies of state power of the constituent entities of the Russian Federation" and "On the general principles of the organization of local self-government in the Russian Federation."

This federal law introduced significant changes to the legislation of the Russian Federation, affecting, among other things, the activities of the Pension Fund of the Russian Federation.

The main innovation of this federal law is a change in the procedure for providing benefits to citizens entitled to them, by providing them either in the form of a set of social services, or in in monetary terms(monetization of benefits). The functions of paying these amounts (monthly cash payments) are assigned to the Pension Fund of the Russian Federation and its territorial bodies.

Important in the field of support for people working and living in areas Far North and localities equivalent to them, has the Decree of the Government of the Russian Federation dated 04/01/2005 No. 176 “On approval of the Rules for compensation of expenses for payment of travel costs for pensioners who are recipients of old-age and disability pensions and living in the regions of the Far North and equivalent areas , to a place of rest on the territory of the Russian Federation and back,” adopted in pursuance of Article 34 of the Law of the Russian Federation of February 19, 1993 No. 4520-1 “On state guarantees and compensation for persons working and living in the regions of the Far North and equivalent areas” . These Rules define the procedure and conditions for providing said compensation to persons entitled to it.

It should also be noted that in development of the provisions of Articles 7 and 39 of the Constitution of the Russian Federation, Federal Laws dated April 30, 2008 No. 56-FZ “On additional insurance contributions for the funded part of the labor pension and state support for the formation of pension savings” and dated April 30, 2008 No. 55 were adopted -FZ “On amendments to certain legislative acts of the Russian Federation in connection with the adoption of the Federal Law “On additional insurance contributions for the funded part of the labor pension and state support for the formation of pension savings”, which partially come into force on October 1, 2008.

Federal laws were developed in order to increase the level of pension provision for persons insured in the compulsory pension insurance system by introducing a mechanism for them to pay voluntary additional insurance contributions to the funded part of their labor pension, as well as providing state support formation of pension savings, which is carried out at the expense of the national welfare fund, formed as part of the federal budget.

The right to receive state support in the form of co-financing of additional insurance contributions is granted to persons who entered into legal relations under compulsory pension insurance for the purpose of paying additional insurance contributions (in the amount of at least 2,000 rubles per year) in the period from October 1, 2008 to October 1, 2013.

Based on the foregoing, we can conclude that over the 18 years of the Pension Fund’s activity, the state, analyzing errors and problems of pension provision, introduces new laws and additions to existing laws, thereby increasing the level of well-being of the country’s population in need of pension provision.

1.5 Formation and expenditure of funds from the budget of the Pension Fund of the Russian Federation federation.

The material source of any extra-budgetary fund is national income. The predominant part of funds is created in the process of redistribution national income. The main methods of mobilizing national income in the process of its redistribution during the formation of funds are special taxes and fees, funds from the budget and loans. Special taxes and fees are established by the legislature. A significant number of funds are formed from funds from the central and regional local budgets.

The income and expenses of the Pension Fund of the Russian Federation can be divided into the following parts related to:

with the functioning of compulsory pension insurance;
state pension provision;
additional pension provision.

The composition and structure of income and expenses of the budget of the Pension Fund of the Russian Federation are determined by the federal law on the budget of the Pension Fund of the Russian Federation for the corresponding financial year.

Pension Fund budget revenues are generated through:

Insurance premiums:

a) for compulsory pension insurance in the Russian Federation, enrolled in the Pension Fund of the Russian Federation for payment of the insurance part of the labor pension;

b) for compulsory pension insurance in the Russian Federation, enrolled in the Pension Fund of the Russian Federation for the payment of the funded part of the labor pension;

c) in the form of a fixed payment credited to the Pension Fund for payment of the insurance part of the labor song;

d) in the form of a fixed payment credited to the Pension Fund for the payment of the funded part of the labor pension;

e) at an additional rate for employers organizations employing the labor of summer crew members of civil aviation aircraft.

Unified social tax credited to the budget of state extra-budgetary funds.
Income from the placement of temporarily free funds of the Pension Fund:

a) formed from the amounts of insurance contributions for the insurance part of the labor pension;

b) from the placement of Pension Fund funds generated from the amounts of insurance contributions for the funded part of the labor pension.

4. Monetary penalties (fines):

a) for violation of the legislation of the Russian Federation on state extra-budgetary funds and on specific types of compulsory social insurance, budget legislation (regarding the budgets of state extra-budgetary funds) enrolled in the Pension Fund of the Russian Federation;

b) other income from monetary penalties(fines) and other amounts for damages credited to the Pension Fund.

5. Others tax revenue to the Pension Fund of Russia.

6. Federal budget funds coming from the federal budget for the payment of the basic part of the labor pension.

7. Federal budget funds transferred to the Pension Fund:

a) for state pension provision;

b) to make monthly cash payments to veterans;

c) for social support of Heroes of the Soviet Union, Heroes of the Russian Federation and full holders of the Order of Glory, Heroes of Socialist Labor and full holders of the Order of Labor Glory;

8. Funds received from non-state pension funds.

9. Means Federal service for labor and employment for the payment of pensions, appointed ahead of schedule for citizens recognized as unemployed, benefits.

Expenses of the Pension Fund of the Russian Federation can be divided into the following groups:

on compulsory pension insurance;
on state pension provision;
for additional pension provision;
provision of financial assistance by social protection authorities to elderly and disabled citizens;
for financial and logistical support;
other expenses.

Expenses for state pension provision include payments of pensions to military personnel, social pensions, etc.

Expenses for additional pension provision include additional pension payments to members of summer crews of civil aviation aircraft, payments of additional monthly lifetime financial support to employees of the nuclear weapons complex of the Russian Federation.

Payments of pensions and benefits financed by the fund on a repayable basis with reimbursement from the federal budget are provided in the amount of about 8% of annual amount fund expenses.

The expenditure part of the PFR budget is formed in full compliance with federal laws on pension reform in accordance with the norms of Federal Law No. 173-FZ and No. 166-FZ, other current legislative acts and decrees of the President of the Russian Federation, as well as the demographic situation in the region.

Chapter 2. The role of the Pension Fund of the Russian Federation in the social security of pensioners.

2.1 Pension reform and demographic situation .

Economic basis Modern social security for disabled citizens in the Russian Federation is the state social insurance system. It includes insurance for old age, disability, loss of a breadwinner, temporary disability, pregnancy and childbirth and medical care. The dominant position in terms of the volume of funds and recipients in the state social insurance system is occupied by pension provision. Pension reform is one of the most difficult types of structural reforms, since it affects the financial interests of all segments of the population, and as a result disrupts the existing political and economic balance in society, affects the functioning of labor and capital markets, and redistributes income within and between generations of workers.

The ideologists of the pension reform proceeded from the fact that it should be carried out only if the results can be felt in the near future, primarily in the form of an increase in today's pensions. Why did pension reform need to begin no later than January 2002? Indeed, in recent years the financial position of the Pension Fund has been quite stable.

Reformers justified this for a number of reasons: demographic, political, economic. Let's start with demographic problems with the rate of population growth and the ratio of workers and pensioners. The pension model in force until 2002 was based on the fact that contributions collected from current workers were redistributed among current pensioners. With the tariff of pension fees established in Russia (28%) to ensure the amount established by law with a minimum length of service (20 years for women and 25 men) in the amount of 55% of average monthly earnings To ensure payments to one pensioner, contributions from two workers are required.

According to statistics, the country's population is aging: there are more and more pensioners and fewer and fewer people working. Dynamics of the relationship between the employed working population and pensioners in the Russian Federation in 1995-2007. presented in Table 1.

By the end of 2000 In the Russian Federation, the number of pensioners was 38.55 million people, or 26.5% of the country’s permanent population; now in Russia there are about 37 million pensioners, constituting a quarter of the population. The presented statistical data indicate that the number of people employed in the economy for the period since 1992. It decreased by 13.6% (9.6 million people), while the number of pensioners increased by 9.4%. As a result of this, the burden on the pension system is economic system employed population increased by a third from 46 pensioners per 100 people employed in national economy at first transition period up to 62 pensioners beginning of XXI V.

Already today there are less than two workers per pensioner, one and a half (or three workers per two pensioners). In addition, not all able-bodied Russians are employed and, therefore, not all pay contributions to the pension system. Of the 63 million workers, only 49.8 million are employees and pay about 400 billion rubles in insurance premiums per year. The remaining 13 billion people are self-employed and pay only about 4 billion rubles in contributions. As a result, after deducting them, there are actually 1.28 workers per pensioner. Which, of course, is extremely insufficient to ensure the required volume of revenue. Due to the unfavorable change in the ratio of workers and pensioners, the level of pensions in Russia is so low and the pension tariff is so high compared to other countries.

The problem of retirement age in the context of the transition to market economy is influenced by two contradictory factors.

On the one hand, an increase in unemployment requires a reduction in the retirement age as a prerequisite for the release of jobs by older age groups of workers in favor of younger ones; on the other hand, the aging of the population and the increase in the “burden” on the generation of workers due to the predominance of the share of pensioners implies an increase in the retirement age.

Start pension reform no later than January 2002. It was largely required by the political calendar. At the end of 2001 There was still an opportunity to work out some kind of compromise on reforming the pension system. Since 2002 Many political forces began to prepare for the 2003 Duma election campaign. And since a significant part of them based their promise with voters on pensions, then it would be difficult to come to an agreement with them. As a result, if we had started in 2002, at least three years would have been lost.

2.2 Main goals and objectives of pension reform.

Pension reform is aimed at changing the existing distribution system of pension calculations by supplementing it savings part and personalized accounting of the insurance obligations of states to their citizens.

The main goal of the reform is to achieve long-term financial balance in the pension system, increase the level of pension provision for citizens and create a stable source of additional income for the social sphere.

The main objective of pension reform is to create a pension system that would ensure timely payment salary pensions for current pensioners and would guarantee a secure old age for the younger generation of citizens.

And for this it is necessary to increase the income of the pension system, from which pension payments are and will be made in the future. To increase these incomes, which consist of contributions made by policyholders (employers) for each insured person (employee), it is necessary, in turn, to solve the following problems:

bring hidden parts of salaries out of the shadows and, through this, increase the flow of funds to pay pensions to today's retirees. Taking into account the size of the hidden part of the salary, an increase of 2-2.5 times is possible. And this gives grounds to predict the same growth in pensions, naturally, subject to the predicted receipt of income.
create incentives for workers to pay full contributions from their entire income. And for this it became necessary to abandon old system accounting of pension rights (by length of service and amount of earnings for two last year) because it does not fully take into account each person's contribution to the pension system's income.
ensure transparency of the pension system. The state's obligations to citizens regarding pension payments should be expressed not in percentages and years, but in rubles. And every year, the employee must receive a report on the status of the pension rights he has earned to what extent his employer has made contributions for him, what is the total amount of pension capital accrued to him for all years of work, in what volumes it was indexed, etc.

Having solved these basic and a number of even more specific problems, the pension reform will make it possible to form a new pension model that is simpler, more convenient for calculations, more understandable to citizens, and most importantly, providing a higher level of pensions for both current pensioners and future generations of Russians.

Thus, the essence of the reform is a radical change in the relationship between employee and employer: increasing the responsibility of employees for ensuring their old age, and the employer for paying insurance premiums for each employee.

Assessment of the current state of the Russian pension system.

Currently, within the framework of the compulsory pension insurance system, the employer pays contributions to the Russian Pension Fund for each working citizen. These contributions are part of the single social tax (UST). Maximum UST rate today makes up 26% of the wage fund (WF), of which 20% is sent as contributions to the Pension Fund (the rest is divided as follows: 3.1% - to the Mandatory Medical Insurance Fund, 2.9% - to the Social Insurance Fund ). These contributions are for persons from 1967. birth and younger consist of three parts: basic (6%), insurance (8%), funded (6%). The paid contributions are reflected in the individual personal accounts of the insured persons.

Like the contributions paid, the future pension of the insured persons, accordingly, will also consist of three parts: basic, insurance and funded. The basic part of the pension is fixed, it is established by the state, is the same for all pensioners and does not depend on length of service and salary (as of 03/01/2009 it is 1950 rubles). The insurance part of the pension depends on the amount of insurance premiums paid by each individual person, reflected in his individual account. It is taken into account on a personal account and indexed to the inflation rate. The accumulative part of the pension depends on the accumulated amount of the insured person, recorded in the special part of his individual personal account and the expected period of payment of the pension.

On March 1, the basic part of the labor pension of Russians was increased by 8.7%. On April 1, the insurance part of the labor pension increased by 17.5% and on August 1, by 7.5%. As a result, the average labor pension amounted to 5,536 rubles.

The next pension increase is scheduled for December 1 - the basic part of the labor pension will be indexed by 31.4%. Thus, in total for 2009 pensions will be indexed 4 times. As a result, by the end of the year the average labor pension will be 6,280 rubles; The average social pension will reach the minimum subsistence level for a pensioner and amount to 4,294 rubles.

Information on the number of pensioners and the average size of their pensions in the Russian Federation as a whole as of August 1, 2009 is presented in Table 2. (43 pages)

Conclusion

The Pension Fund of the Russian Federation plays the role of one of the active participants in reforming the country's social sphere and establishing new relations between generations, social groups, employers, workers and the state. The result should be the creation of a modern, high-tech and effective pension system for citizens, which would determine the face of the social sphere of Russia in the 21st century.

Among the strategic objectives of the development of the Russian state at the present stage, social meaningful goals- improving the standard of living of the country's citizens and a significant increase in their well-being.

Important role An effectively working pension insurance system, based on long-term financial security, plays a role in solving these problems.

Having examined in this work the stages of creation and development of the Pension Fund, having analyzed the main types of activities and development prospects, having studied the literature, I came to the conclusion that in the Pension Fund, like in any other government structure there are both positive and negative aspects.

One of the main problems of the Pension Fund is the budget deficit. From a financial point of view, the poor state of affairs in the Pension Fund is reflected in its constantly growing deficit. If the Pension Fund existed as an independent structure, and was not built into the system of national finances, pensioners would have a very hard time - the Fund would not have any resources to increase pensions. And it is extremely necessary to increase pensions, at least in order to compensate constant growth prices But for now the Pension Fund is an integral part budget system Russia, it can cover its deficit at the expense of a gigantic surplus of the federal budget, and carry out indexation of pensions in a more or less reasonable time frame.

As shown budget plan for 2009-2011, the federal budget will continue to do this, since there are no prospects for eliminating the deficit of the Pension Fund. This deficit will grow with each new year, and the federal budget will continue to constantly cover this deficit.

Another problem related to pensions is the demographic situation in the country. Russia's population is rapidly aging and it is increasingly difficult for working people to support the army of pensioners that is growing every day. Now, according to Rosstat, there are, on average, 331 pensioners per thousand Russians of working age in the country. And in the future their number will only increase. Thus, by 2026, according to some forecasts, there will already be 478 pensioners per thousand workers.

To avoid a crisis, it was decided to reform the pension system, and we moved from a distribution system to a distribution-savings system: the labor pension was divided into a basic, insurance and funded part, and the size of the latter is influenced solely by our concern for our tomorrow. Some entrusted the state to manage it, others transferred the funded part of the pension to private management companies or non-state pension funds. And from October 1, Russians have the opportunity to independently replenish their pension account.

In 2008, an unfavorable situation arose in the country due to economic crisis. But despite this, the Pension Fund implemented all the planned tasks assigned to it in 2008.

Thus, despite the difficulties in the development of the Russian pension system, we can conclude that the Pension Fund in its activities strives to implement the full range of tasks and functions assigned to it, and the government is introducing new legislative acts and regulations that are aimed at stabilizing the work of the Pension Fund , to improve the well-being of citizens in need of pensions. The activities of the Pension Fund of the Russian Federation (PFR) are the most important element carried out in modern Russia structural changes in the economy and social policy.

The Pension Fund of the Russian Federation must maintain its independence as a financial and credit institution, vested with the right to manage (including invest) the funded part of the pension, assign and pay pensions. One of the most important tasks of the current period of development of the Pension Fund of the Russian Federation is to strengthen control over the internal settlement operations of the Fund and ensure the full functioning of the system of public control over its activities.

The morale of the entire society depends on the effectiveness of the pension system.

List of references s

Budget Code of the Russian Federation. M: Publishing house "OMEGA-L". 2009
Babich A.M. State and municipal finance: Textbook for universities. / A.M. Babich, L.N. Pavlova//. M.: UNITI, 2002. 687 p.
Bitkina, I.K. Formation and financing of the basic part of the pension: directions and opportunities for improvement / I.K. Bitkina // Finance and credit. 2008. No. 46. P.55-61.
Borisenko, N.Yu. Some directions for improving the mechanisms for the formation and use of financial resources of the Pension Fund of Russia / N.Yu. Borisenko // Finance and credit. - 2004. - No. 21 (Oct.). - P.23-36.
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Deeva, A.I. Finance: textbook. allowance / A.I. Deeva //. 2nd ed., revised. and additional - M.: Exam, 2004. 416 p.
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Kann, M. Organization of pension provision /M. Cannes // Man and labor. - 2006. - No. 6. - pp. 17-20.
Constitution of the Russian Federation. M.: Prior, 2001. 32 p.
Pension provision in Russia: Tutorial/ Under general ed. prof. R.I. Eruslanova. M: Publishing and trading corporation "Dashkov and Co", 2008. 608 p.
Social security law: textbook / K.N. Gusova. 3rd ed., revised. and additional M.: PBOYUL, 2001. 328 p.
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Tyapkina, O.A. Old-age labor pension: terms of assignment and amounts / O.A. Tyapkina // Personnel Directory. - 2003. - No. 5. - pp. 81-90.
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Annex 1

Table 1 - Dynamics of the ratio of the employed working-age population and pensioners in the Russian Federation in 1995-2007.

Indicators	1995	2003	2004	2005	2006	2007
Number of people employed in the economy, million people.	70,9	67152	67134	68603	69157	70814
Number of pensioners, million people.	37083	38164	38184	38313	38325	38467
Number of employees per pensioner, people.		1,71	1,74	1,75	1,75	1,77

Appendix 2

Table 2 - Information on the number of pensioners and the average size of their pensions in the Russian Federation as a whole as of 01.08. 2009

	Number of pensioners, thousand people as of August 1, 2009	Average pension as of August 1, 2009
Total pensioners	38776	5410
Recipients of labor pensions	35879	5564
of them:
old age	30528	5856
on disability	3834	4101
on the occasion of the loss of a breadwinner	1517	3382
State pensions	2897	3501
of them:
pensions for military personnel and their families		4541
Social pensions	2519	3255
For reference:
Disabled persons due to military injury receiving two pensions		12999
WWII participants receiving two pensions		12969
Widows of military personnel killed in the Second World War receiving two pensions		9707
Parents of fallen servicemen receiving two pensions		9202

NON-GOVERNMENTAL EDUCATIONAL INSTITUTION
HIGHER PROFESSIONAL EDUCATION
"SAMARA INSTITUTE - HIGH SCHOOL OF PRIVATIZATION
AND ENTREPRENEURSHIP"

Management department
Department of Management

REPORT
About completing the introductory practice
in the Pension Fund of the Russian Federation

Group course student

Specialty "Organization Management"

Head of practice:

" " 200 g

a brief description of enterprises……………………………..…. 3

History of the organization’s development………………………………….……3

Main activities…………………………………….…. 7

Organizational structure of the Pension Fund of the Russian Federation…………………... 10

2.1. Functions of the control apparatus…………………………………….….. 10

2.2. Analysis of the organizational management structure with a view to

determining its compliance with market

requirements................... .................................. . ............................. ................14

3. Analysis of the organization’s management system and
functional subordination of enterprise divisions……………15
4. Definition of mission………………………………………………………. 17
4.1. Conceptual ideas of organization; well-functioning work system ......19
4.2. Analysis of the internal and external image of the organization.
Work and personnel training………………………………..…………..21
4.3. Social guarantees for employees……………………………………21
4.4. Code professional ethics system worker
Pension Fund of the Russian Federation……………………………………………......23
5. Implementation of social programs. …………………..…….………..……..26
6. Improving motivational mechanisms………...……..………..27

1. Brief description of the enterprise
The Pension Fund of the Russian Federation is one of the largest and most significant social institutions Russia. In terms of the scale of the tasks being solved, the activities of the Pension Fund of Russia have no precedents in the history of Russia.
The Pension Fund of the Russian Federation includes: 7 Pension Fund directorates for the Federal Districts of the Russian Federation, 84 branches of the Pension Fund. The total number of territorial bodies of the Pension Fund of the Russian Federation is 2198. They reach the level of districts in all constituent entities of the Russian Federation, maintaining relationships of subordination. This makes it possible to implement a unified strategy for managing the pension system throughout the entire social space of Russia.
The PFR branch in the Samara region includes: 1 Pension Payment Center in the Samara Region, 37 PFR departments and 3 PFR departments.

1.1. History of the organization's development
The Pension Fund of the Russian Federation was established on December 22, 1990 by resolution of the Supreme Council of the RSFSR ZCh 442-1 for the state management of pension finances. These funds were introduced into an independent budget mechanism and began to be formed from the receipt of mandatory insurance contributions.
In the Samara region, the PFR Branch was created in accordance with the resolution of the PFR Board on May 14, 1991.
Since 2001, the Department, in accordance with Presidential Decree G21709, has assumed the authority to assign and pay state pensions.
As of October 1, 2006, the total number of pension recipients in the Samara region was 890,328 people; expenses for paying pensions in the region reached 2 billion 499 million rubles. per month; The average pension amounted to 2,761 rubles. 89 kopecks - with the cost of living for pensioners in the region being 3,036 rubles.
The main stages of development and formation of the Russian Pension Fund.
1990: formation of the Pension Fund for the purpose of collecting and accumulating insurance contributions for pensions
1997-1998 - development of the control system
1999-2000 transfer of functions for collecting insurance premiums to the tax authorities
2001 Transfer of functions for the appointment and payment of state pensions from social protection bodies to the Pension Fund bodies
2002 - beginning of pension reform
2005 - monetization of benefits
2006 - maternal capital etc.
The course of events since 1990 has confirmed the correctness of the decisions taken then and the validity of the expectations placed on the Pension Fund. Was provided financial stability pension systems. Based on it, in 2000-2001 it was possible to solve another problem of national importance - the average pension in the country exceeded the subsistence level of a pensioner and has since then remained stably above this level.
At the same time, already in 1999-2000 it became clear that sustainable financial stability and income growth of the pension system did not in any way guarantee its reliability in the long term. The country was undergoing a process of population aging, the ratio of workers and pensioners was changing for the worse, which undermined the capabilities of the distribution pension model in force at that time. The number of workers and pensioners was supposed to be equal by 2025-2030, after which the pension system would face a total crisis and a transition to pension benefits.
Over the decade and a half of the Pension Fund's history, attempts have been made to reform the pension system three times. The first two (in 1994 and 1997-98) failed due to financial instability in society, and only by 1999-2000 the necessary financial and economic prerequisites for the successful reform of pension provision had developed, which made it possible to put it into practice at the end of 2000. the task of reforming the pension system. In 2001-2002, a whole block of new pension laws was adopted, and by 2004-2005, after three years of pension reform, the pension system in Russia underwent profound qualitative changes.
Our country took the experience of European countries, the United States of America, and Chile.
When the Pension Fund was formed in Moscow, a decision was made to create independent branches of the Pension Fund in the regions.
In the Samara region, the PFR Branch was created in accordance with the resolution of the PFR Board on May 14, 1991. It was headed by Alexander Nikolaevich Kosyrev.
Since 1998, the manager of the Branch of the Pension Fund of the Russian Federation in the Samara Region has been Alexander Ivanovich Rokkel.
In 1999, the functions of collecting funds in the region were transferred from the Pension Fund to the Tax Inspectorate.
The range of tasks facing the Pension Fund bodies is expanding from year to year. Today, Pension Fund employees, together with the issues of assigning and organizing the payment of pensions, their recalculation and increase, are engaged in maintaining registers of recipients of unified pension benefits and other social payments.
Along with the main areas of activity, the Pension Fund of Russia takes part in the implementation of social programs to improve the living conditions of elderly citizens and disabled people in state and municipal inpatient social service institutions and provide targeted assistance to needy pensioners and disabled people.
For the period 2002-2007 to the Samara region from the Pension Fund for the development of a system of inpatient institutions, gasification of households, provision of targeted social assistance and provision of services for medical care and 902.1 million rubles were allocated to provide medicine to non-working pensioners. Targeted social assistance covered 54,332 people. For 2007, a social program was adopted for total amount 11 million rubles, incl. for the provision of targeted social assistance to needy non-working pensioners and disabled people on Victory Day, the Day of the Elderly, the Day of the Disabled and for one-time financial assistance.
Pension reform is one of the mechanisms for increasing the level of self-awareness of people, and with the dynamic development of the economy, it will certainly give positive results.
State institution - the Office of the Pension Fund of the Russian Federation in the Kirov district of the city of Samara is registered by the Decree of the Administration of the Kirov district of Samara on July 06, 2001 on the basis of the Decree of the Board of the Russian Federation Fund dated February 8, 2001 No. 21.
The department was created in accordance with the Agreement between the Pension Fund of the Russian Federation and the administration of the Samara Region on the transfer to the Branch of the Pension Fund of the Russian Federation in the Samara Region of the authority to assign and pay state pensions (Resolution of the Board of the Pension Fund of the Russian Federation dated December 7, 2000 No. 092-0036- WITH)
The department is part of the system of the Pension Fund of the Russian Federation (hereinafter referred to as the Pension Fund of the Russian Federation) and is directly subordinate to the Branch of the Pension Fund of the Russian Federation for the Samara Region.
The department is the legal successor of the relevant social protection body in terms of the assignment (recalculation) of state pensions, as well as the payment of social benefits.
The management is a legal entity, the form of ownership is federal. The UPF of the Russian Federation in the Kirov district of Samara is a state institution.
The department serves 72 thousand pensioners, about 28 thousand people receive monthly cash payments. More than 124 thousand insured persons are registered.

1.2. Main activities
The Pension Fund provides:

Targeted collection and accumulation of insurance premiums, as well as financing of expenses.

Organization of work to recover from employers and citizens guilty of causing harm to the health of workers and other citizens, the amount of state disability pensions due to a work injury, occupational disease, or in the event of the loss of a breadwinner.

Capitalization of Pension Fund funds, as well as attracting voluntary contributions (including currency values) from individuals and legal entities to it.

Control, with the participation of tax authorities, over the timely and complete receipt of insurance contributions to the Pension Fund, as well as control over the correct and rational expenditure of its funds.

Organization and maintenance of individual (personalized) accounting of insured persons in accordance with the Federal Law “On individual (personalized) accounting in the state pension insurance system,” as well as organization and maintenance of a state data bank for all categories of payers of insurance contributions to the Pension Fund of the Russian Federation.

Interstate and international cooperation of the Russian Federation on issues within the competence of the Pension Fund; participation in the development and implementation in the prescribed manner of interstate and international treaties and agreements on pensions and benefits.

Studying and summarizing the practice of applying regulations on the payment of insurance premiums to the Pension Fund and submitting proposals for its improvement to the Supreme Council of the Russian Federation.

Conducting scientific research work in the field of state pension insurance.

Explanatory work among the population and legal entities on issues within the competence of the Pension Fund.

The Pension Fund can take part in financing social protection programs for elderly and disabled citizens.

The department provides the following social services:

Provides legal and methodological assistance to both individuals and legal entities on issues of assignment (recalculation) of pensions and bonuses to them.

Carries out the correct and timely assignment of pensions and bonuses established by law.

Identification, registration and accounting in the prescribed manner of payers of contributions to the Pension Fund in accordance with current legislation.

Organization and maintenance of individual (personalized records) information about insured persons for the purposes of state pension insurance.

Conducts organizational work to account for the receipt of part of the unified social tax (contribution) to the pension fund of the Russian Federation, for the targeted collection of contributions in accordance with current legislation, the accumulation of contributions, as well as control over their timely and full receipt of state pension insurance, taking into account personalized accounting data.

Conducts explanatory work among the population, payers of contributions on issues of pension provision, pension insurance and personalized accounting in the pension insurance system.

Receiving citizens, considering their requests, applications and complaints on issues within the competence of the Department and taking appropriate measures on them.

Issues certificates for maternity (family) capital.

2.Organizational structure of the Pension Fund of the Russian Federation
The structure of an organization's management system is an ordered set of interconnected elements that are in stable relationships with each other, ensuring their functioning and development as a single whole. The structure of the management system is a form of separation and cooperation of management activities, within which the management process takes place, aimed at achieving the organization's goals.
The elements of the structure are individual employees and services of the management apparatus; the relationship between them is maintained through connections that can be linear and functional.
Linear connections reflect the movement of management decisions and information between line managers, i.e. persons who are fully responsible for the activities of the organization or its structural divisions.

2.1. Functions of the PFR management apparatus
Functional connections take place along the flow of information and management decisions for certain management functions.
The management structure of the Pension Fund of the Russian Federation is presented in Table 1 “Structure and functions of the management apparatus of the State institution -
Administration of the Pension Fund of the Russian Federation in the Industrial District of Samara."

Table 1
Structure and functions of the management apparatus of a State institution –
Office of the Pension Fund of the Russian Federation in the Industrial District of Samara

Divisions	Functions of the unit
Management: Head of Department; Deputy Head of the Department.	Managing the activities of the Fund and bearing responsibility, distributing responsibilities between the deputy chairmen of the Fund and the heads of structural divisions of the central office of the Fund, issuing, within its competence, orders, regulations, instructions and other documents that are mandatory for all employees of the Fund and other tasks established for managers.
HR and Records Management Group: team leader; records management specialist; 1st category specialist in record keeping.	Carrying out work on organizing the administrative and administrative activities of the head of the Department, ensuring the correct and uniform application of the State Standard of the Russian Federation in office work. Reception, transfer, dismissal of workers in accordance with labor legislation. Reception and registration of citizens' appeals.
Legal group: team leader; leading specialist expert (legal consultant).	Protection of the rights and interests of the Department protected by law in arbitration courts, courts of general jurisdiction, state authorities of subjects and local self-government. Providing information and legal assistance structural divisions Management.

Continuation of Table 1

Department of assignment and recalculation of pensions: Department head; Deputy Head of Department; leading specialist expert; expert specialist; Senior Specialist; specialist; 1st category specialist.	Assignment and recalculation of pensions, creation of models of pension files for persons retiring, maintaining a database of pensioners. Carries out work on the correct and uniform application of pension legislation when assigning and recalculating pensions, as well as other payments within the competence of the Pension Fund by law.
Department for assessing the pension rights of insured persons: Department head; leading specialist expert; specialist.	Conducting a legal assessment of the individual information of the insured persons based on their total work experience, experience in relevant types of work, wages. Carrying out work to assess the pension rights of APs by converting them into estimated pension capital for the further assignment of a labor pension to them.
Department of personalized accounting, interaction with policyholders and insured persons, collection of arrears: Department head; Deputy Head of Department; Chief expert; Leading specialist expert; Expert specialist; Specialist; Specialist 1st category.	Registration of insured persons in the individual accounting system in the state pension insurance system. Collection, verification of the reliability of individual data on the length of service, earnings, accrued insurance premiums of insured persons, represented by insured employers and persons paying independently insurance premiums in the form of a fixed payment, registered with the Pension Fund of Russia.

Continuation of Table 1

Financial and economic group: chief accountant-group leader; leading specialist expert; specialist.	Formation of complete and reliable information about the activities of the Department and its property status, financial statements. Accounting for property, liabilities, business transactions based on natural measures in monetary terms.
Automation Department: Department head; leading specialist expert; expert specialist; specialist.	Ensuring the functioning of all software systems and databases used in the Department, control over correct use computer facilities and equipment.
Customer Service: head of customer service (department); chief specialist-expert; leading specialist expert; expert specialist; Senior Specialist; 1st category specialist.	Carrying out preventative work with clients aimed at increasing the collection of funds for compulsory pension insurance, implementing measures to debt repayment, carrying out explanatory work, consultations.
Social benefits department: Department head; leading specialist expert; expert specialist; specialist.	Implementation of Federal laws, decrees and orders of the Government of the Russian Federation and other regulatory legal acts on the issues of timely and correct assignment, recalculation and indexation of the Monthly Cash Payment (MCP).
Maintenance personnel (cleaners, electricians, security guards)	Maintenance of work premises, offices, equipment, security of premises property.

2.2. Analysis of the organizational management structure in order to determine its compliance with market requirements
In the Pension Fund of Russia, the organizational structure is built on the principles of the value of human resources, compliance with labor legislation, stability of labor relations, understanding of the responsibility of personnel services for the functioning of the entire system of the Pension Fund of the Russian Federation, the need to attract only the best personnel to work in the Pension Fund of the Russian Federation, to use them effectively, and to promote their development and professional growth, as well as establish the necessary areas of personnel work with specific goals in accordance with market requirements, that is correct understanding those psychological, social and production factors that influence the decision of employees to secure jobs.

3. Analysis of the organization’s management system and functional subordination of enterprise divisions
The management of the Pension Fund is carried out by the Board of the Pension Fund and its permanent executive body - the executive directorate.
The board of the Pension Fund may include representatives of public, religious and government organizations, associations, institutions and enterprises whose activities are related to the protection of the interests of pensioners, disabled people and children. Managers of PFR branches in the republics of the Russian Federation, heads of ministries and departments of the Russian Federation, and the Bank of Russia can take part in the work of the PFR board with the right of an advisory vote.
Pension Fund Board:

Bears responsibility for performing functions within the competence of the Pension Fund;

Determines the long-term and current tasks of the Pension Fund;

Approves the budget, cost estimates of the Pension Fund and its bodies, reports on their execution, as well as its structure and staffing;

Appoints and dismisses the executive director and his deputies, the chairman of the audit commission of the Pension Fund of Russia and the heads of its branches;

Approves regulations on the executive directorate, audit commission and regional bodies of the Pension Fund of Russia;

Issues, within its competence, regulations on issues related to the activities of the Pension Fund;

To monitor the activities of the executive directorate of the Pension Fund and its regional bodies, an audit commission of the Pension Fund is formed. Enterprises, organizations, institutions, including banks, are required to submit to the authorized Pension Fund of Russia in districts and cities, the Audit Commission of the Pension Fund of the Russian Federation the necessary documents and information related to the activities of the Pension Fund of Russia.

Pension Fund of the Russian Federation

Management of the pension fund
Russian Federation in the Volga region

Information - Chief of Staff at
analytical management guide
office management department
teacher +
Deputy head accountant
management

Coordination Department Legal Department
etc.................

The Pension Fund of the Russian Federation is one of the largest and most significant social institutions in Russia.

Its main task is to implement a unified strategy for managing the Russian pension system. It is represented in all republican, regional and regional centers, cities and most districts.

The Pension Fund of the Russian Federation was formed on December 22, 1990 by Resolution of the Supreme Council of the RSFSR No. 442-1 “On the organization of the Pension Fund of the RSFSR.” Since 1990, the Pension Fund has been the state insurer for compulsory pension insurance in the Russian Federation.

The Pension Fund of the Russian Federation carries out its activities in accordance with the Constitution of the Russian Federation, laws of the Russian Federation, decrees of the President of the Russian Federation, resolutions and orders of the Government of the Russian Federation. To the main legislative and regulations regulating the activities of the pension fund of the Russian Federation include the following:

Federal Law No. 165-FZ of July 16, 1999 “On the Basics of Compulsory Social Insurance” (as amended by Federal Law No. 200-FZ of July 11, 2011)

Federal Law No. 167-FZ of December 15, 2001 “On Compulsory Pension Insurance in the Russian Federation” (as amended by Federal Law No. 379-FZ of December 3, 2011)

3.Federal Law No. 166-FZ of December 15, 2001 “On State Pension Security in the Russian Federation” (as amended by Federal Law No. 169-FZ of July 1, 2011)

4. Federal Law of December 10, 2010 No. 355-FZ “On the budget of the Pension Fund of the Russian Federation for 2011 and for the planning period of 2012 and 2013.”

5. Federal Law of November 30, 2011 No. 373-FZ “On the budget of the Pension Fund of the Russian Federation for 2012 and for the planning period of 2013 and 2014” .

6. Federal Law “On Labor Pensions in the Russian Federation” dated December 17, 2001 No. 173-FZ.

7. Decree of the President of the Russian Federation dated 03/09/2004 No. 314 “On the system and structure of federal executive bodies” as amended by Decree of the President of the Russian Federation dated 06/22/2010 No. 773).

Decree of the Government of the Russian Federation dated June 30, 2004 No. 321 “On approval of the Regulations on the Ministry of Health and Social Development of the Russian Federation” (as amended by Decree of the Government of the Russian Federation dated April 2, 2012 No. 277) and a number of other regulations and documents.

The main goal of the Pension Fund of the Russian Federation is pension and social Security population of the Russian Federation. As part of the implementation of this task, the Pension Fund performs a number of leading functions, which include:

) establishment and payment of pensions;

) maintaining individual (personalized) records of pension rights of participants in the compulsory pension insurance system;

) collection and administration of insurance premiums for compulsory pension insurance and compulsory health insurance;

) formation and investment of pension savings;

) assignment and implementation of social benefits;

) the appointment and implementation of a federal social supplement to pensions up to the level of the subsistence level of a pensioner in the region;

) issue state certificates to receive maternity capital and pay out maternity capital funds;

) implementation of the state pension co-financing program;

) providing, together with regional authorities, targeted assistance to pensioners and developing social infrastructure.

The structure of the Pension Fund is presented in Appendix 1.

In accordance with the Regulations on the Pension Fund of the Russian Federation, approved by Resolution of the Supreme Council of the Russian Federation of December 27, 1991 No. 2122-1, the management of the Pension Fund is carried out by the Board of the Pension Fund of the Russian Federation and its permanent executive body - the Executive Directorate of the Pension Fund of the Russian Federation.

The relevance of the topic is explained by the fact that pension provision is the basic and one of the most important social guarantees for the stable development of society, since it usually directly affects the interests of the disabled population (over 25-30% of the population) of any country, and indirectly almost the entire working population.
In accordance with Art. 7 of the Constitution of the Russian Federation “The Russian Federation is a social state, the policy of which is aimed at creating conditions that ensure a decent life and free development of people. In the Russian Federation, the labor and health of people are protected, a guaranteed minimum wage is established, state support is provided for the family, motherhood, paternity and childhood, the disabled and elderly citizens, a system of social services is developed, state pensions, benefits and other guarantees of social protection are established" 1 .
The Constitution of the Russian Federation also establishes the duty of the state to pursue a social policy that would guarantee every Russian citizen the necessary standard of living, and also establishes the main directions of this policy. Among them: assignment and payment of state pensions and social benefits; creation of a system of social employment services designed to take measures to employ persons who do not have permanent jobs and pay them unemployment benefits in accordance with current legislation; protecting human health, etc.
Due to the scale of the state pension program in the conditions of our country, as well as taking into account its complexity due to the peculiarities of the pension obligations accumulated during the Soviet period, the modern pension system of Russia plays a huge role not only in the social and socio-political life of the entire state, but also in the country's financial and budgetary system, exerting the most serious influence on the formation and redistribution of monetary resources in the regional and sectoral aspects.
At the present stage, the pension system of our country is represented by the activities of the off-budget state Pension Fund, non-state pension funds and management companies.
The purpose of this work: analysis of the main activity of the Pension Fund of the Russian Federation, its significance in the development of the Russian pension system at the present stage, as well as consideration of the regulatory framework governing the activities of the Pension Fund.
The goal allowed us to formulate the tasks that were solved in the work:
– consider the history of the creation of the Pension Fund of the Russian Federation, its functions and tasks;
– consider the main areas of activity of the Russian Pension Fund;
– study the regulatory framework of the Pension Fund of the Russian Federation;
– consider the legal regulation of the activities of the Pension Fund of the Russian Federation.

CHAPTER 1. History of the creation of the Russian Pension Fund, its structure, tasks, functions

“The Pension Fund of the Russian Federation was formed on December 22, 1990 by Resolution of the Supreme Council of the RSFSR No. 442-1 “On the organization of the Pension Fund of the RSFSR”” 2 for the state management of the finances of pension provision in Russia. Its creation made it possible to introduce a fundamentally new process for financing and paying pensions and benefits. The funds were transferred to an independent budget mechanism and began to be formed from the receipt of mandatory insurance contributions. “Regulations on the Pension Fund of Russia, approved on December 27, 1991” 3, the targeted nature of the funds of the Pension Fund was determined, and a ban was enshrined on their withdrawal from the budget of the Pension Fund of the Russian Federation for other purposes” 4.
Initially, the main function of the Russian Pension Fund was to collect insurance contributions to finance the payment of old-age, disability and survivors' pensions. However, back in 1992, an experiment was launched in a number of regions of the country to create unified pension services (UPS), which 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”” 5. He recommended that “the executive authorities of the constituent entities of the Russian Federation during 2001 conclude with the Pension Fund of the Russian Federation agreement on the transfer to the territorial bodies of the Pension Fund of the Russian Federation of powers to assign and pay state pensions, the material and technical base ensuring the implementation of these powers, as well as on the transfer of persons involved in the assignment and payment of state pensions to work in the territorial bodies of the Pension Fund Fund of the Russian Federation" 6.
In 1997, the federal law “On individual (personalized) accounting in the state pension insurance system” dated April 1, 1996 No. 27-FZ came into force. In accordance with this law, the main importance for increasing the size of the pension was not the total length of service, but the recorded insurance period and the amount of payments made in the interests of the employee by his employer. An Information Center for Personalized Accounting was created in the Pension Fund system to ensure prompt interaction with all territorial branches of the Pension Fund of Russia and to maintain a database of personalized accounting at the central level.
Subsequently, the system of insurance contributions was enshrined in the Federal Law of December 15, 2001 No. 167-FZ “On Compulsory Pension Insurance in the Russian Federation”, in accordance with which the new status of the Pension Fund of Russia was determined as an insurer and a state institution, and the procedure for paying insurance premiums was also regulated. contributions for compulsory pension insurance, rights and obligations of subjects of legal relations for compulsory pension insurance.
Federal Law of December 17, 2001 No. 173-FZ “On Labor Pensions in the Russian Federation” further expanded the functions of the Russian Pension Fund and introduced changes to the procedure for the emergence and implementation of citizens’ rights to labor pensions. Thus, in particular, the size of the labor pension now consists of three parts: basic, insurance and funded. At the same time, the basic part is financed from the federal budget, the insurance part is financed from the amounts of insurance premiums paid by the policyholder for the insured persons to finance the insurance part of the labor pension, the funded part is financed from the amounts of insurance premiums paid by the policyholders for the insured persons to finance the funded part of the labor pension and income from their investment. Investment of pension savings is carried out by the Pension Fund through management companies chosen by citizens or non-state pension funds.
In addition to its core activities, since 2000 the Pension Fund has been financing social programs in the regions of the Russian Federation.
“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 Pension Fund has created and maintains an up-to-date unified register of federal benefit recipients, and makes regular payments to recipients of social benefits.
Since 2007, the Pension Fund has been entrusted with an additional task - issuing certificates for maternity (family) capital. Initially, it was assumed that the first money for the implementation of the maternity capital certificate would be allocated no earlier than 2010, since the relevant law does not provide for the possibility of disposing of maternity capital funds until the child reaches the age of three. However, at the end of December 2008. Due to the unfavorable economic situation in the world and in Russia, the Government of the Russian Federation allowed citizens, from January 1, 2009, to direct funds from maternal (family) capital to repay housing loans, without waiting until the child turns three. As soon as possible, the Pension Fund authorities All the necessary organizational work was carried out and almost immediately after the New Year holidays, the first applications from citizens for the disposal of maternal (family) capital funds were accepted.
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 activity of the Pension Fund of the Russian Federation has expanded significantly” 7.
First of all, the Pension Fund carried out valorization of pensions. “Valorization is a revaluation of the estimated pension capital” 8, which is aimed primarily at those who have a long “Soviet” work experience. “Pensioners with work experience before 2002 received a 10% increase in the amount of pension rights that they had formed before the start of the pension reform in 2002. Also, for each year of Soviet work experience before 1991, an additional amount was added to the calculated pension capital by 1%.
If, after valorization, the amount of the pension in the amount of other payments due to the pensioner turned out to be below the subsistence level 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 living wage If a pensioner is below the federal level, then he is entitled to a federal social supplement to his pension, which is paid by the Pension Fund of the Russian Federation. If a pensioner lives in a subject of the Federation where the cost of living is higher than the federal one, then he is provided with a regional social supplement, which is paid by the social protection authorities of the region.
Another important innovation of 2010 is a single 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 medical insurance funds. At the same time, the function of administering contributions to the Pension Fund of Russia and the Compulsory Medical Insurance Fund has been transferred from the tax authorities to the Pension Fund" 9 .
Summarizing the above, we can conclude that the Pension Fund of the Russian Federation is one of the largest and most significant social institutions in the country. The creation of the Pension Fund was a milestone in solving one of the most important tasks in reforming the social sphere - the transition from state pension provision to compulsory pension insurance.
The Russian pension system is an integral part of state social security. The basic principles of pension provision in our country - universality, obligatoryness, guarantee, independence from forms of ownership - correspond to international practice.
1.2 Functions and tasks of the Pension Fund of the Russian Federation
“The Pension Fund of the Russian Federation performs a number of significant functions:
– targeted collection and accumulation of insurance premiums, as well as financing of expenses provided for in paragraph 6 of the Regulations on the Pension Fund of the Russian Federation;
– organization of work to recover from employers and citizens guilty of causing harm to the health of workers and other citizens, the amount of state disability pensions due to a work injury, occupational disease or loss of a breadwinner;
– capitalization of the Pension Fund, as well as attracting voluntary contributions (including currency values) from individuals and legal entities to it;
– control, with the participation of tax authorities, over the timely and complete receipt of insurance contributions to the Pension Fund of Russia, as well as control over the correct and rational expenditure of its funds;
– organization and maintenance of individual (personalized) accounting of insured persons in accordance with the Federal Law “On individual (personalized) accounting in the state pension insurance system”, as well as organization and maintenance of a state data bank for all categories of payers of insurance contributions to the Pension Fund of the Russian Federation ( Russia);
– interstate and international cooperation of the Russian Federation on issues within the competence of the Pension Fund of the Russian Federation;
– participation in the development and implementation in the prescribed manner of interstate and international treaties and agreements on pensions and benefits;
– studying and summarizing the practice of applying regulations on the payment of insurance contributions to the Pension Fund and submitting proposals for its improvement to the State Duma of the Russian Federation;
– conducting research work in the field of state pension insurance;
– explanatory work among the population and legal entities on issues within the competence of the Pension Fund” 10.
The pension fund can take part in financing social protection programs for elderly and disabled citizens.
Key tasks of the Pension Fund: accounting for insurance funds received under compulsory pension insurance, assignment and payment of pensions and social benefits. Among them are labor pensions (old age, disability, loss of a breadwinner), state pensions, pensions for military personnel and their families, social pensions, pensions for civil servants, payments to veterans, disabled people, etc.
1.3 Structure of the Pension Fund of the Russian Federation
The Pension Fund of Russia and its subordinate bodies constitute a single centralized multi-level system that manages the funds of compulsory pension insurance in Russia:
1) federal level – Pension Fund of Russia (board, executive directorate);
2) federal districts of the Russian Federation - PFR departments in federal districts (structural divisions of the PFR);
3) level of constituent entities of the Russian Federation - territorial branches of the Pension Fund of the Russian Federation (in the corresponding regions);
4) local - city (district) level - management (branches) of the Pension Fund of Russia in cities (districts).
Subordinate bodies are accountable to higher bodies.
“At the federal level, management of the pension system is ensured by the board of the Pension Fund of the Russian Federation and its executive body - the executive directorate. In the constituent entities of the Russian Federation there are regional branches of the Pension Fund, which are legally independent to perform the functions assigned to them in assigning and paying pensions. The local level of the pension system consists of pension administrations (branches, divisions) located in districts and cities. They mainly perform the functions of assigning and paying pensions.
In general, the Pension Fund as an insurer is characterized by the centralization of management functions at the federal level, starting with the implementation of basic functions in the field of pension provision and ending with control over the costs of maintaining the pension fund apparatus” 11.
The Pension Fund and its subordinate bodies are not executive authorities. Such funds should be built on the principles of compulsory social insurance, including those enshrined in the Federal Law of July 16, 1999 No. 165-FZ “On the principles of compulsory social insurance.” Based on these principles, compulsory pension insurance, and accordingly the funds of the Pension Fund, are not state-owned. They should be considered as the property of the insured citizens themselves under this insurance system and of persons (individuals and legal entities) paying insurance contributions to the Pension Fund of the Russian Federation. All funds paid in the form of pension insurance contributions must be distributed among pensioners taking into account their labor contribution. This is where the main feature of compulsory pension insurance manifests itself - its collective solidarity-distributive nature, which determines the very essence and meaning of such insurance.
In Russia at present there is no such solidarity-distribution system of compulsory pension insurance in its pure form. With the adoption of new pension laws in December 2001, the very essence of the previously existing compulsory pension insurance system changed. In the structure of the labor (insurance) pension, along with its basic and insurance parts, a funded part was forcibly (mandatorily) introduced. It usually operates outside the compulsory pension insurance system. Citizens voluntarily choose pension savings options, but only through non-state pension insurance. Currently, in Russia, instead of a joint-distribution insurance pension system, there is an individual-funded pension system, which retains certain distribution features. The Pension Fund of the Russian Federation and its subordinate bodies should not be government bodies.
Management at the federal level of the system of bodies of the Pension Fund is carried out by the board of the fund and its permanent body - the executive directorate.
“In their activities, the Pension Fund and its subordinate bodies interact with many ministries, departments, other organizations and their vertical structural divisions. These include: the Ministry of Health and Social Development of Russia and the Ministry of Finance of Russia; Ministry of Economic Development of Russia; Rossvyaz; Federal Social Insurance Fund of the Russian Federation and compulsory health insurance funds; Rosstat; Ministry of Justice of Russia; Bank of Russia; Sberbank of Russia; Vnesheconombank; pension management companies; Federation of Independent Trade Unions of Russia and subordinate bodies subordinate to all of them.
Interaction with legislative and executive authorities, local governments and the above-mentioned organizations allows the Pension Fund to carry out its activities” 12.
To coordinate the activities of the Pension Fund bodies on the implementation of the constitutional rights of citizens to pension provision with authorized representatives of the President of the Russian Federation, fund departments have been created in the federal districts, which are structural divisions of the executive directorate of the Pension Fund
In the constituent entities of the Russian Federation, the Pension Fund has its own regional bodies - territorial branches of the Pension Fund. They operate on the basis of the regulations on the territorial bodies of the Pension Fund, which are approved by the board of the Pension Fund, and are created to carry out state management of compulsory pension insurance funds and organize pension provision.
Compulsory pension insurance is carried out locally by district (city) departments and departments of the Pension Fund (hereinafter referred to as local pension authorities). In certain localities, for example, in large towns and cities, positions of Pension Fund Commissioners may be established, who are subordinate to the local bodies of the Pension Fund. Local pension authorities are the legal successors of the social protection authorities in terms of the appointment, recalculation and payment of labor pensions and state pensions, as well as social benefits for the funeral of deceased pensioners who were not working on the day of death.
Local pension authorities are directly subordinate to the territorial branch of the Pension Fund.
Based on the foregoing, we can conclude that the result of the development of the Pension Fund is the creation of a sufficiently strong system of pension provision for the population, in which such an important task is not carried out by the state management apparatus from the state budget, but separately, specially created for this purpose, a state institute that deals only directly with given task, and using only its own funds not included in any budget.
With the creation of the Pension Fund in Russia, a fundamentally new mechanism for financing and paying pensions and benefits appeared.
By the standards of history, almost two decades is a short period. But the social significance of what has been done is enormous. In December 1990, we observed a transition from the old Soviet pension model to a modern model.

CHAPTER 2. Main activities of the Russian Pension Fund

“Carrying out the reform that began with the adoption of new pension legislation in 2001, the Pension Fund plays the role of one of the active participants in the management of the country’s social sector and its reform” 13.
In all territories and regions, Pension Fund administrations have been created that implement state policy in the field of pension provision.
The Pension Fund of the Russian Federation is an object necessary to ensure the functioning of federal authorities and management and solve all-Russian problems.
“The Pension Fund of the Russian Federation is a body of state power and management. The Pension Fund of the Russian Federation exercises public authority to ensure the constitutional right to a state pension” 14.
The powers of the Pension Fund of the Russian Federation, a state institution with special legal capacity, relate to the functions of executive authorities. The Pension Fund of the Russian Federation forms a centralized system with a vertical management structure, a unified system of management bodies for compulsory pension insurance in the Russian Federation, in which lower-level bodies are accountable to higher-level ones.
“The Pension Fund of the Russian Federation carries out state management of the finances of pension provision in the Russian Federation, ensures the targeted collection and accumulation of insurance contributions, as well as financing the costs of paying state pensions, organizing work to recover from employers and citizens guilty of causing harm to the health of workers and other citizens, amounts of state disability pensions due to work injury, occupational disease or loss of a breadwinner; capitalization of the Fund’s assets, as well as attracting voluntary contributions (including currency values) from individuals and legal entities to it; control, with the participation of tax authorities, over the timely and complete receipt of insurance contributions to the Fund, as well as control over the correct and rational expenditure of its funds; organization and maintenance of individual (personalized) accounting of insured persons in accordance with the Federal Law “On individual (personalized) accounting in the state pension insurance system,” as well as organization and maintenance of a state data bank for all categories of payers of insurance contributions to the Pension Fund of the Russian Federation (Russia) ); interstate and international cooperation of the Russian Federation on issues within the competence of the Pension Fund; participation in the development and implementation, in the prescribed manner, of interstate and international treaties and agreements on pensions and benefits” 15.
The Pension Fund of the Russian Federation takes part in financing social protection programs for elderly and disabled citizens.
“The funds of the Pension Fund are allocated for payment in accordance with the legislation in force on the territory of the Russian Federation, interstate and international treaties of state pensions, including to citizens traveling outside the Russian Federation; payment of child care benefits over the age of one and a half years; provision of financial assistance by social protection authorities to elderly and disabled citizens; financial, logistical and technical support for the current activities of the Pension Fund and its bodies” 16.
Enterprises, organizations and institutions, including banks, submit to the authorized representatives of the Pension Fund in districts and cities, the audit commission of the Fund the necessary documents and information related to the activities of the Fund, with the exception of information constituting a trade secret, the list of which is established by law.
Since 2000, the Pension Fund of the Russian Federation and its territorial bodies have been assigning and paying state pensions.
Since 2003, Pension Fund specialists have carried out the following management functions: assignment, recalculation, payment and delivery of long-service pensions for federal civil servants, as well as monthly supplements to the pensions of certain categories of citizens.
“To provide pensions to this category, a specialized unit was created in the structure of the executive directorate of the Pension Fund - the Office of Pension Provision of Civil Servants. In a short period of time, it has done a significant amount of work to receive from the Ministry of Labor and Social Development of the Russian Federation about 25 thousand pension files of the corresponding categories of recipients of pensions and monthly supplements. The software was also modernized in connection with changes in legislation” 17.
For several years in a row, the Russian Pension Fund has been actively involved in the implementation of social programs in our country. The result of this activity of the Pension Fund was real assistance to thousands of veterans, disabled people, elderly people, i.e. those who need our help most today. Providing targeted social assistance is one of the areas of such responsible activity of the Pension Fund.
The Pension Fund manages and finances expenses for social programs in the following areas:
– provision of one-time financial assistance;
– gasification of households;
– celebration of Victory Day, celebration of the Day of the Elderly and the Day of the Disabled.
Thus, since 2000, the Pension Fund of the Russian Federation has been financing targeted social assistance programs for pensioners and disabled people, which have made it possible to significantly strengthen the material and technical base of state and municipal social service institutions and improve the nutrition of those living in them. New places were also created for those applying for places in these institutions, the queues for admission to them were significantly reduced, and in some cases completely eliminated.
Within the framework of these programs, financial assistance was also provided to needy pensioners and disabled people, veterans of the Great Patriotic War. For the past five years, these programs have financed events related to the celebration of Victory Day, Day of the Elderly and Day of the Disabled.
“The Pension Fund finances social programs aimed at improving the standard of living of pensioners; on average, the Pension Fund spends up to 10 billion rubles a year for these purposes. This includes compulsory medical insurance for non-working pensioners, targeted assistance, repairs, the purchase of equipment for boarding homes and nursing homes, and the opening of social homes for single war veterans and home front workers.
In 2005, in connection with the celebration of the 60th anniversary of Victory in the Great Patriotic War of 1941-1945. The main direction of targeted assistance was holding anniversary events and providing assistance to veterans of the Great Patriotic War. The Pension Fund allocated 1.1 billion rubles for these purposes. They were used in the regions to organize trips for veterans to places of military glory, to meet with fellow soldiers, provide one-time financial assistance to war veterans, purchase basic necessities for them, and subscribe to the “Dignity” newspaper, which is so popular among older people.
In 2005, additional monthly financial support was paid to veterans and participants of the Great Patriotic War. Since 2006, the Pension Fund has been making payments to Heroes of the Soviet Union, Russia, Socialist Labor, full holders of the Orders of Glory and Labor Glory. The source of financing for these payments are funds from the federal budget; the Pension Fund bodies are the executing, paying organization. However, even taking into account this clarification, a tendency towards expanding functions and powers through new, additional ones for sectors of the social sphere is visible” 18.
Among the strategic objectives of the development of the Pension Fund at the present stage, socially significant goals are highlighted - increasing the standard of living of the country's citizens who need pensions and a significant increase in their well-being.
However, these issues still need to be resolved. The level of pensions in Russia remains low. In a number of cases, it does not reach the subsistence level established in specific constituent entities of the Russian Federation. It is especially difficult for people who have a disability group or a degree of limited ability to work.
Currently, the Ministry of Labor and Social Protection of the Russian Federation is working on a strategy for the long-term development of the pension system until 2050. The document is intended to lay down principles and form a systematic approach to the development of the pension system in Russia. The goal of the strategy is to create a modern, balanced and understandable national pension system for citizens. To formulate the basic principles of the strategy, developers need to offer complete information and predict social risks.
The work of the methodological council of the Pension Fund of the Russian Federation is intended to develop an actuarial forecast of the demographic situation in terms of compulsory pension insurance and other social support measures for the long term.
One of the indispensable conditions for the successful work of the Pension Fund bodies is their constant communication with the population - with pensioners, policyholders, and insured persons.
Speaking about the main areas of activity of the Pension Fund, we can conclude that thanks to the unique capabilities that the bodies of the Pension Fund have, thanks to the presence of effective vertical connections in the pension system, in addition to the assignment and payment of pensions, they often have to carry out important orders of the President and the Government of the Russian Federation. Federations associated with the social sphere, but lying outside the scope of pension provision itself.
Based on all of the above, we can conclude that being the largest social project, the pension reform is designed to solve such problems as: ensuring a guaranteed minimum level of pension coverage regardless of the level of income of a Russian citizen; creating conditions for the population to form sufficient pension savings. At the same time, both compulsory pension insurance and voluntary pension insurance should be developed.

CHAPTER 3. Legal regulation of the activities of the Russian Pension Fund

In accordance with the resolution of the Council of Ministers - Government of the Russian Federation dated September 22, 1993 No. 958 “On the transfer to the jurisdiction of the Council of Ministers - Government of the Russian Federation
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