The Government of the Russian Federation, in order to ensure maximum insurance protection and the interests of its citizens, developed and adopted a law on compulsory pension insurance.
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The essence of this law is to create a source of funding for pension payments, which will increase the size of pensions.
Each officially employed person will be able to independently determine the amount of their benefit.
Important aspects
A system that allows you to create a source for financing payments in the event of a citizen reaching retirement age, loss of a breadwinner, or disabled citizens.
During the working period, each citizen independently determines the amount of payments by paying insurance contributions to the pension fund.
What it is
According to the law, all citizens are insured persons. Special personal accounts are opened for them in the Pension Fund, into which insurance premiums are calculated monthly.
These contributions are paid by the employer from wages your employee. In the future, subsequent pension payments will be formed from these contributions.
Insurance premiums are accumulated and invested in the financial market, thereby additionally forming the savings part.
If an individual does not know which investment method to choose, then financial resources are transferred from the pension fund by default.
Each citizen has the opportunity to make decisions independently about who he gives the right to manage his savings contributions - organizations or non-state funds.
When a person retires, monthly payments will be made to him from the savings funds.
Who does it apply to?
The regulatory act applies to citizens of the Russian Federation who, at the time of the occurrence of an insured event, have the right to receive pension payments.
An insured event means that a person reaches retirement age, becomes disabled, etc.
Photo: calculation of old-age labor pension
Insured persons are Russian citizens, foreign citizens, and stateless persons who work officially and their employers pay all contributions.
Russian citizens who work abroad and pay all the necessary contributions to the Pension Fund also have the right to receive pension payments in accordance with the law.
According to information from the Russian Pension Fund, participants, namely those citizens who have the right to receive payments, are more than 100,000,000 people.
Legislative regulation
The pension reform is based on the federal law “On Compulsory Pension Insurance” dated December 15, 2001 N 167-FZ.
It is aimed at establishing norms for regulating OPS, emerging legal relations and determining the rights and obligations of the parties to the system.
The following regulatory documents regulate issues regarding OPS:
Basic provisions of Law No. 167-FZ “On compulsory pension insurance in the Russian Federation”
The regulatory act is aimed at ensuring the relationship between the parties. One of the main tasks is to designate the legal status and obligations of the parties and the procedure for exercising their rights.
The government has developed this system with the aim of maximizing the provision of the population with the necessary compensation payments, while reducing the financial burden on the family budget.There is a certain fixed amount of money, which is a mandatory insurance payment and is contributed to the Social Insurance Fund budget by the employer or the payer himself.
The law thoroughly defines all participants in legal relations, their rights and obligations. The amount of the insurance premium is determined by a combination of various factors.
Types of charges
Pension payments can be divided into two main groups:
- pension in accordance with the state pension provision, financed by the federal budget;
- compulsory pension insurance, paid from accumulated amounts of insurance premiums.
The main types of payments are labor and professional pensions. Labor pension accruals are:
- pension, which is accrued upon reaching retirement age;
- survivor's pension;
- pension if a person has become disabled.
Who is a participant in the OPS system
The participants of the system are:
- an insurer that calculates pensions and state benefits in situations where an insured event occurs;
- policyholders are persons who make deductions of all necessary insurance contributions to the fund;
- insured persons.
The pension fund is the main insurer that monitors all pension rights of citizens. Other non-state funds can also act as insurers if the procedure established by this regulatory act is followed.
Photo: interaction of persons in the insurance system
Insureds include:
- persons paying benefits to employees - companies, individual enterprises;
- citizens who have private practice - lawyers, notaries, arbitration managers;
- policyholders who are simultaneously members of several categories are required to pay insurance premiums for each basis;
- individuals entering into legal relations at their own request and in accordance with a regulatory act.
In accordance with the article of the law, insured citizens are individuals. These include:
- people working under an employment contract;
- self-employed citizens, that is, individual entrepreneurs;
- farmers;
- citizens working abroad, but paying all necessary insurance premiums;
- tribal communities of peoples who are engaged in their traditional trade.
Main operating principle
The pension fund budget is formed thanks to the following revenues:
- insurance premiums;
- money received from sanctions, such as a penalty or fine;
- income from investing funds;
- pension savings of citizens who are accrued a fixed-term state pension benefit;
- federal budget funds;
- voluntary contributions of civilians and businesses;
- reserve for labor pension payments;
- other sources of income.
As noted, the Russian Pension Fund is an insurer and manages all pension contributions.
Its budget is formed annually by the government. Insurance premiums are transferred to the Pension Fund at a rate of twenty-two percent.
In some cases, they can be ten percent more if the employee's income exceeds the established limit. This amount is divided into two main shares:
Thanks to this system, it is possible to make both the insurance and funded portion of pension payments. Business trips, unemployment benefits and compensation payments are not subject to insurance contributions.
How individual accounting works
The policyholder must complete the registration procedure with the pension fund. The law states full list all those who are potential policyholders.
After submitting all necessary documents, three days are allotted. The policyholder then receives a certificate of registration.
The Pension Fund of the Russian Federation conducts an individual accounting system for the purpose of collecting and maintaining records of information and data about all individuals who are registered in the OPS.
This makes it possible to implement the assignment of the insurance and funded part of the pension in accordance with the amount of paid insurance contributions and investments.
The Pension Fund opens an ILS for each registered individual, which has a specific number and three mandatory points:
1. The following have the right to voluntarily enter into legal relations under compulsory pension insurance:
1) citizens of the Russian Federation working outside the territory of the Russian Federation, in order to pay insurance contributions to the Pension Fund of the Russian Federation for themselves;
2) individuals for the purpose of paying insurance premiums for another individual for whom insurance premiums are not paid by the policyholder in accordance with this Federal Law and the legislation of the Russian Federation on taxes and fees;
3) insured persons who, as policyholders, pay insurance premiums in a fixed amount, in part exceeding this amount, but in total no more than the amount determined as the product of eight times the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid, and the tariff of insurance contributions to the Pension Fund of the Russian Federation established by subparagraph 1 of paragraph 2, increased by 12 times;
4) individuals for the purpose of paying additional insurance contributions for a funded pension in accordance with the Federal Law “On additional insurance contributions for a funded pension and state support for the formation of pension savings”;
5) individuals, for the purpose of paying insurance contributions to the Pension Fund of the Russian Federation for themselves, permanently or temporarily residing in the territory of the Russian Federation, who are not subject to compulsory pension insurance, in accordance with this Federal Law, with the exception of persons specified in subparagraph 6 of this point;
6) individuals, for the purpose of paying insurance contributions to the Pension Fund of the Russian Federation for themselves, applying the special tax regime “Professional Income Tax”, permanently or temporarily residing in the territory of the Russian Federation.
2. Persons who have the right to voluntarily enter into legal relations under compulsory pension insurance on several grounds listed in paragraph 1 of this article have the right to voluntarily enter into legal relations under compulsory pension insurance on each of the grounds.
3. The persons specified in subparagraphs 1, 2, 3, 5 and 6 of paragraph 1 of this article enter into legal relations under compulsory pension insurance and terminate legal relations under compulsory pension insurance by submitting an application to the territorial body of the Pension Fund of the Russian Federation according to the rules approved in in the manner determined by the Government of the Russian Federation.
4. The persons specified in subparagraph 4 of paragraph 1 of this article enter into legal relations for compulsory pension insurance in order to pay additional insurance contributions for a funded pension in the manner prescribed by the Federal Law "On additional insurance contributions for a funded pension and state support for the formation of pension savings" .
5. The persons specified in subparagraphs 1 - 3, 5 and 6 of paragraph 1 of this article pay insurance premiums to the appropriate accounts of the Federal Treasury using budget classification codes intended to account for insurance premiums paid voluntarily.
The minimum amount of insurance contributions of persons specified in subparagraphs 1 - 3 and 5 of paragraph 1 of this article is determined as the product of the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid and the tariff of insurance contributions to the Pension Fund of the Russian Federation , established by subparagraph 1 of paragraph 2, increased by 12 times.
The maximum amount of insurance contributions of persons specified in subparagraphs 1 - 3, 5 and 6 of this article cannot be more than the amount determined as the product of eight times the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid and the tariff insurance contributions to the Pension Fund of the Russian Federation, established by subparagraph 1 of paragraph 2, increased by 12 times.
The calculation period for insurance premiums is a calendar year. When submitting an application for voluntary entry into legal relations under compulsory pension insurance, the corresponding billing period begins from the day the said application is submitted to the territorial body of the Pension Fund of the Russian Federation. When submitting an application for termination of legal relations under compulsory pension insurance, the billing period ends on the day the said application is submitted to the territorial body of the Pension Fund of the Russian Federation.
The persons specified in subparagraphs 1 - 3, 5 and 6 of paragraph 1 of this article, independently, taking into account the restrictions established by this paragraph, determine the amount of insurance premiums and calculate the specified insurance premiums payable for the billing period.
If an application for voluntary entry into legal relations (termination of legal relations) for compulsory pension insurance is submitted to the territorial body of the Pension Fund of the Russian Federation during the billing period, the amount of insurance contributions payable for this billing period is determined in proportion to the number of calendar months during which the person consisted of legal relations regarding compulsory pension insurance. For an incomplete month, the amount of insurance premiums is determined in proportion to the number of calendar days of this month.
The periods of payment of insurance premiums by persons specified in subparagraphs 1 - 3, 5 and 6 of paragraph 1 of this article are counted towards the insurance period. The duration of the periods of payment of insurance premiums by persons specified in subparagraphs 2 and 5 of paragraph 1 of this article counted towards the insurance period cannot be more than half of the insurance period required for the assignment of an old-age insurance pension.
Persons specified in subparagraph 6 of paragraph 1 of this article, if the total amount of insurance premiums paid during the calendar year was not less than the fixed amount of the insurance contribution for compulsory pension insurance, determined in accordance with the legislation of the Russian Federation on taxes and fees, taking into account the provisions of paragraph seven of this paragraph, the insurance period includes a period equal to the corresponding billing period, determined in accordance with paragraph four of this paragraph. If the total amount of insurance premiums paid during a calendar year by these persons is less than the fixed amount of the insurance premium for compulsory pension insurance, determined in accordance with the legislation of the Russian Federation on taxes and fees, the period determined in proportion to the insurance premiums paid is included in the insurance period. but not more than the duration of the corresponding billing period, determined in accordance with paragraph four of this paragraph.
6. Payment of additional insurance contributions for a funded pension by the persons specified in subparagraph 4 of paragraph 1 of this article is carried out on the terms and in the manner established by the Federal Law “On additional insurance contributions for a funded pension and state support for the formation of pension savings.”
7. The right of the persons specified in paragraph 1 of this article to insurance coverage for compulsory pension insurance, including taking into account additional insurance contributions for a funded pension, employer contributions paid in favor of the insured person, and contributions for co-financing the formation of pension savings in accordance with the Federal Law “On additional insurance contributions for funded pensions and state support for the formation of pension savings”, is implemented subject to the conditions established by the Federal Law “On Insurance Pensions” and the Federal Law “On Funded Pensions”.
It does not work Editorial from 15.12.2001
| Name of document | FEDERAL LAW of December 15, 2001 N 167-FZ "ON COMPULSORY PENSION INSURANCE IN THE RUSSIAN FEDERATION" |
| Document type | law |
| Receiving authority | President of the Russian Federation, State Duma of the Russian Federation, Federation Council of the Russian Federation |
| Document Number | 167-FZ |
| Acceptance date | 20.12.2001 |
| Revision date | 15.12.2001 |
| Date of registration with the Ministry of Justice | 01.01.1970 |
| Status | It does not work |
| Publication |
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| Navigator | Notes |
FEDERAL LAW of December 15, 2001 N 167-FZ "ON COMPULSORY PENSION INSURANCE IN THE RUSSIAN FEDERATION"
This Federal Law establishes the organizational, legal and financial foundations of compulsory pension insurance in the Russian Federation.
3. The payment of the basic part of the labor pension is financed from the amounts of the single social tax (contribution) credited to the federal budget, and the payment of the insurance and funded parts of the labor pension is financed from the budget of the Pension Fund of the Russian Federation. In this case, financing of the payment of the funded part of the labor pension is carried out at the expense of the amounts of pension savings accounted for in a special part of the individual personal account of the insured person.
1. The amounts of insurance premiums received for the insured person to the budget of the Pension Fund of the Russian Federation are recorded in his individual personal account.
2. The object of taxation of insurance premiums and the base for calculating insurance premiums are the object of taxation and the tax base for the unified social tax (contribution), established by Chapter 24 "Unified social tax (contribution)" Tax Code Russian Federation.
1. Registration of policyholders with the territorial bodies of the insurer is mandatory and is carried out within thirty days:
for employer-organizations, as well as peasant (farm) households - from the date of state registration at their location. Organizations that include separate divisions are registered at their location, as well as at the location of each of the separate divisions through which these insurers pay benefits. individuals;
for individuals who independently pay insurance contributions to the budget of the Pension Fund of the Russian Federation (individual entrepreneurs, private detectives, notaries engaged in private practice, and others) - from the date of state registration (receipt of a license to carry out a certain activity) at the place of residence of these individuals persons, and if their activities are carried out in another place - at the place where these activities are carried out;
for individuals who hire employees under an employment contract or under a contract, as well as paying remuneration under civil law agreements for which insurance premiums are charged in accordance with the legislation of the Russian Federation - from the date of conclusion of the relevant agreements at the place of residence of individuals persons hiring (paying remuneration).
2. The procedure for registering policyholders and persons equated to policyholders for the purposes of this Federal Law is established by the insurer.
Chapter III. RIGHTS AND OBLIGATIONS OF SUBJECTS OF COMPULSORY PENSION INSURANCEThe powers of federal government bodies for compulsory pension insurance in the Russian Federation include:
establishing the procedure for adopting the budget of the Pension Fund of the Russian Federation and the procedure for its execution;
approval of the budget of the Pension Fund of the Russian Federation and the report on its execution;
determining the procedure and conditions for the formation and investment of pension savings;
determining the procedure for storing compulsory pension insurance funds;
management of the compulsory pension insurance system;
ensuring the financial stability and balance of the compulsory pension insurance system, including by ensuring the receipt of mandatory payments in the amount provided for by the budget of the Pension Fund of the Russian Federation;
determining the procedure for using temporarily available funds of compulsory pension insurance;
implementation of state supervision and control over the implementation of the rights of insured persons to receive a labor pension, including its funded component.
1. The insurer has the right:
carry out checks of documents related to the assignment (recalculation) and payment of compulsory insurance coverage from policyholders, submission of information on individual (personalized) accounting of insured persons; demand and receive insurance premiums from payers Required documents, certificates and information on issues arising during these inspections, with the exception of information constituting a commercial secret, determined in accordance with the procedure established by the legislation of the Russian Federation;
demand from managers and other officials of the inspected organizations, as well as from individuals who independently pay mandatory payments, to eliminate identified violations of the legislation of the Russian Federation on compulsory pension insurance;
obtain from the tax authorities information necessary for the implementation of compulsory pension insurance about policyholders and insured persons, including tax returns, and other information constituting a tax secret;
manage the budget funds of the Pension Fund of the Russian Federation and control their spending in accordance with the Federal Law “On the management of state pension funds (insurance) in the Russian Federation” and the legislation of the Russian Federation;
represent the interests of insured persons before policyholders;
refund insurance premiums to policyholders if it is impossible to determine for which insured persons the specified payments were paid.
2. The insurer is obliged:
prepare justification for the size of insurance premium rates;
assign (recalculate) and timely pay compulsory insurance coverage (labor pensions) based on individual (personalized) accounting data, as well as other types of pensions provided for by the legislation of the Russian Federation, social benefits for the burial of deceased pensioners who were not working on the day of death;
exercise control over the validity of the submission of documents for the assignment (recalculation) of amounts of compulsory insurance coverage, including on preferential terms in connection with special conditions labor;
draw up a draft budget for the Pension Fund of the Russian Federation and ensure the execution of the specified budget;
regularly inform policyholders, insured persons, government and public organizations in the prescribed manner about their financial condition and take measures to ensure their financial stability;
ensure the targeted use of compulsory pension insurance funds, as well as monitor their use;
keep track of funds received through compulsory pension insurance;
carry out registration of policyholders;
keep records of insurance premiums of individuals who voluntarily entered into legal relations under compulsory pension insurance;
maintain a state data bank for all categories of policyholders, including individuals who voluntarily entered into legal relations under compulsory pension insurance, individual (personalized) accounting of information about all categories of insured persons in accordance with the legislation of the Russian Federation on individual (personalized) accounting in the state system pension insurance;
ensure the regime for maintaining a special part of an individual personal account in accordance with the requirements established by federal law;
ensure timely accounting in the relevant sections of the special part of the individual personal account of received insurance contributions to the funded part of the labor pension, the amount of the assigned pension and payments from pension savings;
ensure the organization of timely accounting of income from investing compulsory pension insurance funds in the relevant special parts of individual personal accounts;
provide free consultation to policyholders on issues of compulsory pension insurance and inform them about regulatory legal acts on compulsory pension insurance;
organize, through its territorial bodies, free consultations for insured persons on issues of compulsory pension insurance;
develop international relations in the field of compulsory pension insurance in the Russian Federation.
3. For violation of the provisions of this Federal Law and other acts of legislation of the Russian Federation on compulsory pension insurance, the insurer bears responsibility established by the legislation of the Russian Federation.
1. Policyholders have the right:
participate through their representatives in the management of compulsory pension insurance;
receive free information from the insurer about regulatory legal acts on compulsory pension insurance, as well as information about the amount of compulsory insurance coverage paid to insured persons for whom the policyholder paid insurance premiums;
go to court to protect your rights.
2. Policyholders are obliged to:
register in the manner established by Article 11 of this Federal Law;
timely and in full pay insurance contributions to the budget of the Pension Fund of the Russian Federation and keep records related to the calculation and transfer of insurance contributions to the specified budget;
submit to the territorial bodies of the insurer the documents necessary for maintaining individual (personalized) accounting, as well as for the assignment (recalculation) and payment of compulsory insurance coverage;
comply with the requirements of the territorial bodies of the insurer to eliminate identified violations of the legislation of the Russian Federation on compulsory pension insurance;
perform other duties provided for by the legislation of the Russian Federation.
3. Insured organizations are required to report to the territorial bodies of the insurer at the place of registration:
on the organization’s decision on its liquidation (reorganization) made in accordance with the established procedure within three days from the date of the decision;
on changes in the constituent documents and registration details of the organization, its location within five days from the date of making changes and additions.
1. Insured persons have the right:
through representative bodies of workers and employers, participate in improving the system of compulsory pension insurance in the Russian Federation;
freely receive information from the employer about the calculation of insurance contributions and exercise control over their transfer to the budget of the Pension Fund of the Russian Federation;
timely and fully receive mandatory insurance coverage from the budget of the Pension Fund of the Russian Federation;
protect your rights, including in court.
2. Insured persons are obliged to:
present to the insurer documents containing reliable information that are the basis for the assignment and payment of compulsory insurance coverage provided for by this Federal Law;
inform the insurer about all changes affecting the payment of compulsory insurance coverage;
comply with the conditions established for the assignment (recalculation) and payment of compulsory insurance coverage.
3. In case of failure to fulfill the obligations specified in this article and payment in connection with this of excess amounts from the budget of the Pension Fund of the Russian Federation, the insured persons are liable in the amount of damage caused by them in accordance with the legislation of the Russian Federation.
Chapter IV. FINANCIAL SYSTEM OF COMPULSORY PENSION INSURANCE1. Funds from the budget of the Pension Fund of the Russian Federation are federal property, are not included in other budgets and are not subject to withdrawal.
2. The budget of the Pension Fund of the Russian Federation is drawn up by the insurer for the financial year, taking into account the mandatory balancing of income and expenses of this budget.
When forming the budget of the Pension Fund of the Russian Federation for the next financial year, a working capital standard is established.
The budget of the Pension Fund of the Russian Federation and the report on its execution are approved annually upon the proposal of the Government of the Russian Federation by federal laws in the manner determined by the Budget Code of the Russian Federation.
The budget of the Pension Fund of the Russian Federation is consolidated.
3. The budget of the Pension Fund of the Russian Federation separately takes into account the amount of insurance contributions for the funded part of the labor pension, funds allocated for investment, payments from pension savings, as well as expenses of the budget of the Pension Fund of the Russian Federation associated with the formation and investment of pension savings , maintaining a special part of individual personal accounts and paying the funded part of the labor pension.
4. Mandatory pension insurance funds are stored in accounts of the Pension Fund of the Russian Federation opened in institutions of the Central Bank of the Russian Federation, and in the absence of institutions of the Central Bank of the Russian Federation in accounts opened in credit organizations, the list of which is determined on a competitive basis by the Government of the Russian Federation.
There is no fee for banking services for transactions with compulsory pension insurance funds.
1. The budget of the Pension Fund of the Russian Federation is formed by:
insurance premiums;
federal budget funds;
amounts of penalties and other financial sanctions;
income from the placement (investment) of temporarily free funds of compulsory pension insurance;
voluntary contributions of individuals and organizations paid by them not as policyholders or insured persons;
other sources not prohibited by the legislation of the Russian Federation.
2. Federal budget funds allocated for the payment of the basic part of labor pensions and state pensions established in accordance with the federal laws “On Labor Pensions in the Russian Federation” and “On State Pensions in the Russian Federation”, including the organization of their delivery, for reimbursement of insurance premiums for the period of caring for a child until he reaches the age of one and a half years and the period of military service under conscription in the amount provided for by federal law, as well as federal budget funds allocated in accordance with paragraph 2 of Article 18 of this Federal Law are included in composition of the revenue and expenditure parts of the budget of the Pension Fund of the Russian Federation.
The procedure for reimbursement of these funds is determined by federal law.
1. Funds from the budget of the Pension Fund of the Russian Federation have a designated purpose and are directed to:
payment in accordance with the legislation of the Russian Federation and international treaties of the Russian Federation of labor pensions and social benefits for the burial of deceased pensioners who were not working on the day of death;
delivery of pensions paid from the budget of the Pension Fund of the Russian Federation;
financial and logistical support for the current activities of the insurer (including the maintenance of its central and territorial bodies);
other purposes provided for by the legislation of the Russian Federation on compulsory pension insurance.
Expenses not provided for by the budget of the Pension Fund of the Russian Federation for the corresponding year are made only after changes are made to the said budget in the manner prescribed by federal law.
2. Funds generated as a result of excess receipts of the unified social tax (contribution) in the part credited to the federal budget over expenses incurred to finance the payment of the basic part of the labor pension are credited to the budget of the Pension Fund of the Russian Federation in full. These funds are spent in the following order:
to compensate for the lack of funds from the budget of the Pension Fund of the Russian Federation for the payment of the insurance part of the labor pension;
for an additional increase in the basic part of the labor pension based on inflation for the next financial year.
The procedure for using temporary available funds of the Pension Fund of the Russian Federation is determined by federal law.
3. Responsibility for misuse of funds from the Pension Fund of the Russian Federation is determined in accordance with the legislation of the Russian Federation.
To ensure the financial stability of the compulsory pension insurance system in the medium and long term in the event of a budget surplus of the Pension Fund of the Russian Federation, a reserve is created.
The size of this reserve, as well as the procedure for its formation and expenditure, are determined by the federal law on the budget of the Pension Fund of the Russian Federation.
The estimated pension capital is formed from the total amount of insurance premiums and other revenues to finance the insurance part of the labor pension received for the insured person to the budget of the Pension Fund of the Russian Federation, based on individual (personalized) accounting data, confirmed by data from the federal treasury authorities of the Ministry of Finance of the Russian Federation.
Accounting for insurance contributions included in the estimated pension capital is carried out in the manner determined by the Government of the Russian Federation.
Indexation of the estimated pension capital is carried out in the manner established for indexation of the insurance part of the labor pension in accordance with the Federal Law “On Labor Pensions in the Russian Federation”.
Control over the use of budget funds of the Pension Fund of the Russian Federation is carried out Accounts Chamber of the Russian Federation in accordance with the legislation of the Russian Federation, as well as the supervisory board of the insurer, created in the manner determined by the Government of the Russian Federation.
Chapter V. PAYMENT OF INSURANCE PREMIUMS FOR COMPULSORY PENSION INSURANCE1. Insurance premium rate - the amount of insurance premium per unit of measurement of the base for calculating insurance premiums.
2. Unless otherwise provided by paragraph 3 of this article, the following insurance premium rates apply to policyholders specified in subparagraph 1 of paragraph 1 of Article 6 of this Federal Law:
1) for insurers acting as employers, with the exception of organizations engaged in the production of agricultural products, tribal and family communities acting as employers small peoples North, engaged in traditional economic sectors, and peasant (farm) farms:
| to finance the insurance part of the labor pension | to finance the funded part of the labor pension | to finance the insurance part of the labor pension | to finance the funded part of the labor pension | |||
| Up to 100,000 rubles | 14.0 percent | 0.0 percent | 12.0 percent | 2.0 percent | 8.0 percent | 6.0 percent |
| 14,000 rubles + 7.9 percent on amounts exceeding 100,000 rubles | 0.0 percent | 12,000 rubles + 6.8 percent on amounts exceeding 100,000 rubles | 8,000 rubles + 4.5 percent on amounts exceeding 100,000 rubles | |||
| 29,800 rubles + 3.95 percent on amounts exceeding 300,000 rubles | 0.0 percent | 25,600 rubles + 3.39 percent on amounts exceeding 300,000 rubles | 17,000 rubles + 2.26 percent on amounts exceeding 300,000 rubles | 12,800 rubles + 1.69 percent on amounts exceeding 300,000 rubles | ||
| Over 600,000 rubles | 41,650 rubles | 0.0 percent | 35,770 rubles | 5,880 rubles | 23,780 rubles | 17,870 rubles |
2) for organizations acting as employers engaged in the production of agricultural products, tribal, family communities of small peoples of the North, engaged in traditional economic sectors, and peasant (farm) farms:
| Base for calculating insurance premiums for each individual employee on an accrual basis from the beginning of the year | For men born in 1952 and older and women born in 1956 and older | For men born 1953 to 1966 and women born 1957 to 1966 | For persons born in 1967 and younger | |||
| to finance the insurance part of the labor pension | to finance the funded part of the labor pension | to finance the insurance part of the labor pension | to finance the funded part of the labor pension | to finance the insurance part of the labor pension | to finance the funded part of the labor pension | |
| Up to 100,000 rubles | 10.3 percent | 0.0 percent | 8.3 percent | 2.0 percent | 4.3 percent | 6.0 percent |
| 10,300 rubles + 7.9 percent on amounts exceeding 100,000 rubles | 0.0 percent | 8,300 rubles + 6.8 percent on amounts exceeding 100,000 rubles | 2,000 rubles + 1.1 percent on amounts exceeding 100,000 rubles | 4,300 rubles + 4.5 percent on amounts exceeding 100,000 rubles | 6,000 rubles + 3.4 percent on amounts exceeding 100,000 rubles | |
| From 300,001 rubles to 600,000 rubles | 26,100 rubles + 3.95 percent on amounts exceeding 300,000 rubles | 0.0 percent | 21,900 rubles + 3.39 percent on amounts exceeding 300,000 rubles | 4,200 rubles + 0.56 percent on amounts exceeding 300,000 rubles | 113,300 rubles + 2.26 percent on amounts exceeding 300,000 rubles | 112,800 rubles + 1.69 percent on amounts exceeding 300,000 rubles |
| Over 600,000 rubles | 37,950 rubles | 0.0 percent | 32,070 rubles | 5,880 rubles | 20,080 rubles | 17,870 rubles |
3. The tariffs provided for in paragraph 2 of this article are applied by the insurers specified in subparagraph 1 of paragraph 1 of Article 6 of this Federal Law if the requirements established by paragraph 2 of Article 241 of the Tax Code of the Russian Federation are met.
1. The billing period means a calendar year. The billing period consists of reporting periods. Reporting periods are the first quarter, six months, and nine months of the calendar year.
The policyholder pays advance payments monthly, and at the end of the reporting period, calculates the difference between the amount of insurance premiums calculated on the basis of the base for calculating insurance premiums, determined from the beginning of the billing period, including the current reporting period, and the amount of advance payments paid for the reporting period.
2. If the organization was created after the beginning of the calendar year, the first billing period for it is the period from the date of its creation to the end of the given year. In this case, the day of creation of the organization is recognized as the day of its state registration.
When an organization is created on a day falling within the time period from December 1 to December 31, the first billing period for it is the period from the date of creation to the end of the calendar year following the year of creation.
3. If an organization was liquidated (reorganized) before the end of the calendar year, the last billing period for it is the period from the beginning of this year until the day of liquidation (reorganization).
If an organization created after the beginning of a calendar year is liquidated (reorganized) before the end of this year, the calculation period for it is the period of time from the date of creation to the day of liquidation (reorganization).
If an organization was created on a day falling within the time period from December 1 to December 31 of the current calendar year, and was liquidated (reorganized) earlier than the calendar year following the year of creation, the calculation period for it is the period of time from the date of creation to the day of liquidation (reorganization). ) of this organization.
1. The amount of insurance premiums is calculated and paid by policyholders separately for each part of the insurance premium and is determined as the corresponding percentage of the base for calculating insurance premiums established by paragraph 2 of Article 10 of this Federal Law.
2. On a monthly basis, policyholders calculate the amount of advance payments for insurance premiums based on the base for calculating insurance premiums calculated from the beginning of the billing period and the insurance premium rate provided for in Article 22 of this Federal Law. The amount of advance payment for insurance premiums payable for the current month is determined taking into account previously paid amounts of advance payments.
Payment of advance payments is made monthly within the period established for receiving funds from the bank for wages for the past month, or on the day of transfer of funds for wages from the insurer's accounts to the accounts of employees, but no later than the 15th day of the month following the month , for which an advance payment of insurance premiums is calculated.
The policyholder reflects the data on the calculated and paid amounts of advance payments in the calculation submitted no later than the 20th day of the month following the reporting month to the tax authority in the form approved by the Ministry of the Russian Federation for Taxes and Duties in agreement with the Pension Fund of the Russian Federation.
The difference between the amounts of advance payments paid for the reporting (settlement) period and the amount of insurance premiums payable in accordance with the calculation (declaration) is payable no later than 15 days from the day established for submitting the calculation (declaration) for the reporting (settlement) period, or offset against future payments of insurance premiums or return to the policyholder.
At the end of the billing period, the policyholder submits to the insurer a calculation with a mark from the tax authority or with other documents confirming the fact that the calculation has been submitted to the tax authority.
The amount of insurance contributions for compulsory pension insurance is considered received from the moment it is credited to the account of the relevant body of the Pension Fund of the Russian Federation.
3. Policyholders are required to keep records of the amounts of accrued payments and rewards that form the basis for calculating insurance premiums and the amounts of insurance premiums related to the specified base for each individual in whose favor payments were made.
4. Policyholders submit information to the Pension Fund of the Russian Federation in accordance with the legislation of the Russian Federation on individual personalized accounting in the state pension insurance system.
5. Payment of insurance premiums (advance payments for insurance premiums) is carried out in separate payment orders for each part of insurance contributions to the Pension Fund of the Russian Federation.
6. Policyholders submit a declaration on insurance premiums to the tax authority no later than March 30 of the year following the expired billing period, in a form approved by the Ministry of the Russian Federation for Taxes and Duties in agreement with the Pension Fund of the Russian Federation.
7. If an employee exercises the right to transfer his savings to a non-state pension fund in accordance with Article 32 of this Federal Law, payment of insurance contributions to finance the funded part of the labor pension is made in the manner prescribed by federal law.
8. Insured organizations, which include separate divisions, pay insurance premiums at their location, as well as at the location of each of the separate divisions through which these insurers pay benefits to individuals.
The conditions for the application of insurance premium rates are determined for the organization as a whole, including separate divisions.
1. Control over the payment of insurance premiums for compulsory pension insurance is carried out by tax authorities in the manner determined by the legislation of the Russian Federation regulating the activities of tax authorities.
2. Collection of arrears of insurance premiums and penalties is carried out by the bodies of the Pension Fund of the Russian Federation in court.
1. Fulfillment of the obligation to pay insurance premiums is ensured by penalties.
2. Penalties are the amount of money established by this article that the policyholder must pay in the event of payment of the due amounts of insurance premiums later than the deadlines established by this Federal Law.
3. The amount of the corresponding penalties is paid in addition to the amounts of insurance contributions due for payment and regardless of the application of penalties for violation of the legislation of the Russian Federation on compulsory pension insurance.
4. Penalties are accrued for each calendar day of delay in fulfilling the obligation to pay insurance premiums, starting from the day following the established day for payment of insurance premiums.
Penalties are not charged on the amount of arrears that the policyholder could not repay due to the fact that, by decision of the tax authority or court, the policyholder's operations in the bank were suspended or the policyholder's property was seized. Filing an application for a deferment (installment plan) for the payment of the unified social tax (contribution) does not suspend the accrual of penalties on the amount of insurance contributions payable.
5. Penalties for each day of delay are determined as a percentage of the unpaid amount of insurance premiums.
The interest rate of penalties is taken equal to one three hundredth of the refinancing rate of the Central Bank of the Russian Federation in force at that time.
6. The amount of penalties is paid simultaneously with the payment of insurance premiums or after payment of such amounts in full.
1. Violation by the policyholder of the registration period established by Article 11 of this Federal Law with the Pension Fund of the Russian Federation in the absence of signs of violation of the legislation of the Russian Federation on compulsory pension insurance, provided for in paragraph three of this paragraph, -
entails a fine in the amount of five thousand rubles.
Violation by the policyholder of the registration period established by Article 11 of this Federal Law with the Pension Fund of the Russian Federation for more than 90 days -
entails a fine in the amount of 10 thousand rubles.
2. Non-payment or incomplete payment of insurance premiums as a result of understating the base for calculating insurance premiums, other incorrect calculation of insurance premiums or other illegal actions -
entails a fine in the amount of 20 percent of unpaid insurance premiums.
The act provided for in the first paragraph of this paragraph, which was committed intentionally, -
entails the collection of a fine in the amount of 40 percent of the unpaid amounts of insurance premiums.
3. Wrongful failure to report (untimely communication) by a person information that, in accordance with this Federal Law, this person should have reported to the body of the Pension Fund of the Russian Federation -
entails a fine of 1,000 rubles.
The same acts committed repeatedly within a calendar year -
entail a fine of 5,000 rubles.
1. The policyholders specified in subparagraph 2 of paragraph 1 of Article 6 of this Federal Law pay the amounts of insurance contributions to the budget of the Pension Fund of the Russian Federation in the form of a fixed payment.
2. The amount of the fixed payment per month is established based on the cost of the insurance year, annually approved by the Government of the Russian Federation.
The maximum amount of a fixed payment cannot exceed 3,600 rubles.
3. The minimum amount of a fixed payment is established by the Tax Code of the Russian Federation and is mandatory for payment.
4. The procedure and terms for calculating and paying fixed payments in an amount exceeding the minimum are determined by the Government of the Russian Federation.
1. Citizens of the Russian Federation working outside the territory of the Russian Federation have the right to voluntarily enter into legal relations under compulsory pension insurance and pay insurance contributions to the budget of the Pension Fund of the Russian Federation for themselves.
Individuals have the right to voluntarily enter into legal relations under compulsory pension insurance and pay insurance premiums to the budget of the Pension Fund of the Russian Federation for another individual for whom insurance premiums are not paid by the policyholder in accordance with this Federal Law.
2. Individuals specified in paragraph 1 of this article shall pay insurance premiums in the manner established by paragraphs 1, 2 and 4 of Article 28 of this Federal Law.
In this case, the paid amounts of insurance premiums are taken into account when determining the right of citizens to receive compulsory insurance coverage on a general basis.
1. The pension book of the insured person is issued to citizens in the manner determined by the Government of the Russian Federation, and serves to reflect information about the status of the special part of the individual personal account of the insured person in the Pension Fund of the Russian Federation.
2. The insured person independently replenishes the contents of the pension book by including in it annual statements on the status of the special part of the individual personal account of the insured person, received from the Pension Fund of the Russian Federation in the manner established by the legislation of the Russian Federation.
3. At the request of the insured person, the relevant division of the Pension Fund of the Russian Federation is obliged to reconcile the individual personal account of the insured person and the contents of the pension book. Disputes arising during the reconciliation of calculations are resolved in court.
Chapter VI. FINAL AND TRANSITIONAL PROVISIONSA written application from the policyholder or insured person on controversial issues arising in the field of compulsory pension insurance is considered by the insurer's body within one month from the date of receipt of the said application. The insurer's body informs the applicant in writing about the decision made within five working days after consideration of such an application.
If the policyholder or the insured person disagrees with the decision adopted by the insurer's body, the dispute shall be resolved in a higher body of the insurer or in court in the manner established by the legislation of the Russian Federation.
Officials who committed violations in the field of compulsory pension insurance are liable in accordance with the legislation of the Russian Federation.
The insured person has the right, in the manner established by federal law, to refuse to receive the funded part of the labor pension from the Pension Fund of the Russian Federation and to transfer his savings, recorded in the special part of the individual personal account, to a non-state pension fund starting from January 1, 2004.
This Federal Law comes into force on the date of its official publication.
From the moment this Federal Law comes into force, federal laws adopted before its entry into force and providing for the conditions and norms of compulsory pension insurance are applied to the extent that they do not contradict this Federal Law.
The President of the Russian Federation and the Government of the Russian Federation, within three months from the date of entry into force of this Federal Law, bring their regulatory legal acts into compliance with this Federal Law.
President of Russian Federation
V. PUTIN
Moscow Kremlin
The Zakonbase website presents the FEDERAL LAW of December 15, 2001 N 167-FZ "ON COMPULSORY PENSION INSURANCE IN THE RUSSIAN FEDERATION" in the most recent edition. It is easy to comply with all legal requirements if you read the relevant sections, chapters and articles of this document for 2014. To find the necessary legislative acts on a topic of interest, you should use convenient navigation or advanced search.
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1. Insured persons are persons who are subject to compulsory pension insurance in accordance with this Federal Law. Insured persons are citizens of the Russian Federation, foreign citizens or stateless persons permanently or temporarily residing on the territory of the Russian Federation, as well as foreign citizens or stateless persons (with the exception of highly qualified specialists in accordance with Federal Law of July 25, 2002 N 115-FZ " ABOUT legal status foreign citizens in the Russian Federation"), temporarily staying on the territory of the Russian Federation:
Those working under an employment contract, including heads of organizations who are the only participants (founders), members of organizations, owners of their property, or under a civil law contract, the subject of which is the performance of work and the provision of services (with the exception of persons studying in educational institutions secondary professional, higher vocational education full-time students and receiving payments for activities carried out in the student team under employment contracts or civil contracts, the subject of which is the performance of work and (or) provision of services, as well as persons applying the special tax regime "Professional Income Tax" who receive payments for activities under civil law contracts and do not work under an employment contract), under an author's order agreement, as well as authors of works receiving payments and other remuneration under agreements on the alienation of the exclusive right to works of science, literature, art, publishing license agreements , licensing agreements granting the right to use works of science, literature, art (with the exception of persons applying the special tax regime “Professional Income Tax”);
Those who provide themselves with work (individual entrepreneurs, lawyers, arbitration managers, notaries engaged in private practice, and other persons engaged in private practice and who are not individual entrepreneurs), with the exception of persons applying the special tax regime “Professional Income Tax”;
Members of peasant (farm) households;
Those working outside the territory of the Russian Federation in case of payment of insurance premiums in accordance with Article 29 of this Federal Law, unless otherwise provided by an international treaty of the Russian Federation;
Applying the special tax regime “Professional Income Tax” in case of payment of insurance premiums in accordance with Article 29 of this Federal Law;
Those who are members of family (tribal) communities of indigenous peoples of the North, Siberia and the Far East of the Russian Federation, carrying out traditional economic activities;
Clergy;
Judicial practice under Article 7 of the Federal Law of December 15, 2001 No. 167-FZ
Decision of April 30, 2019 in case No. A69-823/2019
Arbitration Court of the Republic of Tuva (AC of the Republic of Tuva)
Insured persons are persons who are subject to compulsory pension insurance in accordance with this Federal Law. The insured persons are citizens of the Russian Federation (clause 1 of Article 7 of Law No. 167-FZ). By virtue of paragraph 2 of Article 14 of Law No. 167-FZ, policyholders are required to submit to the territorial bodies of the insurer the documents necessary for maintaining individual (personalized) records. According to...
Decision of April 29, 2019 in case No. A73-2976/2019
Arbitration Court of the Khabarovsk Territory (AC of the Khabarovsk Territory)
M), approved by Resolution of the Board of the Pension Fund of the Russian Federation dated February 1, 2016 No. 83p. When implementing this norm, working citizens are understood to be persons specified in Article 7 of the Federal Law of December 15, 2001 No. 167-FZ “On Compulsory Pension Insurance in the Russian Federation” (hereinafter referred to as Law No. 167-FZ). At the same time, based on the request, there are cases when...
Decision of April 29, 2019 in case No. A55-38855/2018
Arbitration court Samara region(AS of the Samara region)
11 of the above Federal Law, financial sanctions in the amount of 500 rubles are applied to such an insured for each insured person. The list of insured persons is listed in Art.
7 of the Federal Law of December 15, 2001 No. 167-FZ “On compulsory pension insurance in the Russian Federation.” As follows from the case materials, Limited Liability Company "AGRO-DOSTOYANIE" is...
Resolution No. 44G-24/2019 4G-187/2019 dated April 29, 2019
Tomsk Regional Court (Tomsk Region) - Civil and administrative
10/20/1993, 01/01/2013 to 12/31/2013; - oblige the defendant to assign an insurance pension ahead of schedule from the date of application - 04/14/2017 (case sheets 3-7).
In support, she indicated that on April 14, 2017, she applied to the pension authority with an application for the appointment of an early old-age insurance pension on the basis of paragraph 2 of part 1 of article...
Arbitration court Decision of April 26, 2019 in case No. A03-4296/2019 Decision of April 26, 2019 in case No. A03-23648/2018
Altai Territory
(AS of Altai Territory)
Insured persons are persons who are subject to compulsory pension insurance in accordance with this Federal Law. The insured persons are citizens of the Russian Federation (clause 1 of Article 7 of Law No. 167-FZ). In accordance with paragraph 3 of part 2 of Article 14 of Law No. 167-FZ, policyholders are required to submit to the territorial bodies of the insurer the documents necessary for maintaining an individual (...
Number 015023014256. On May 28, 2018, the partnership electronically submitted to the Department information in the SZV-M form for the reporting period of April 2018 in relation to 7 insured persons. The Department checked the correctness of completion, completeness and timeliness of submission of individual (personalized) accounting information provided for in paragraphs 2, 2.2 of Article 11 of the Federal Law of 01.04....
[edited 12/03/2011]
(as amended on November 25, 2009, May 10, July 27, September 28, October 16, November 29, December 8, 23, 28, 2010, June 3, July 1, 11, 18, 7, 28, 30 November, December 3, 2011)
This Federal Law establishes the organizational, legal and financial foundations of compulsory pension insurance in the Russian Federation.
Chapter I. General provisions
Article 1. Subject of legal regulation
This Federal Law establishes the basis for state regulation of compulsory pension insurance in the Russian Federation, regulates legal relations in the system of compulsory pension insurance, and also determines the legal status of subjects of compulsory pension insurance, the grounds for the emergence and procedure for exercising their rights and obligations, and the responsibility of subjects of compulsory pension insurance.
Article 2. Legislation of the Russian Federation on compulsory pension insurance
The legislation of the Russian Federation on compulsory pension insurance consists of the Constitution of the Russian Federation, this Federal Law, federal laws “On the Basics of Compulsory Social Insurance”, “On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds", "On labor pensions in the Russian Federation" and "On individual (personalized) registration in the compulsory pension insurance system", other federal laws and regulatory legal acts of the Russian Federation adopted in accordance with them.
Legal relations related to compulsory pension insurance in the Russian Federation at the expense of the budget of the Pension Fund of the Russian Federation, including at the expense of funds allocated to the budget of the Pension Fund of the Russian Federation from the federal budget in accordance with this Federal Law, are regulated by the legislation of the Russian Federation.
Legal relations related to the payment of mandatory payments for compulsory pension insurance, including in terms of monitoring their payment, are regulated by the Federal Law "On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial funds compulsory medical insurance", unless otherwise provided by this Federal Law.
In cases where an international treaty of the Russian Federation establishes rules other than those provided for by this Federal Law, the rules of the international treaty of the Russian Federation are applied.
Article 3. Basic concepts used in this Federal Law
For the purposes of this Federal Law, the following basic concepts are used:
compulsory pension insurance- a system of legal, economic and organizational measures created by the state aimed at compensating citizens for the earnings (payments, rewards in favor of the insured person) received by them before the establishment of compulsory insurance coverage;
compulsory insurance coverage- fulfillment by the insurer of its obligations to the insured person upon the occurrence of an insured event by paying a labor pension, social benefit for the funeral of deceased pensioners who were not subject to compulsory social insurance in case of temporary disability and in connection with maternity on the day of death;
mandatory pension insurance funds- funds managed by the insurer for compulsory pension insurance;
budget of the Pension Fund of the Russian Federation- form of formation and expenditure of funds for the purposes of compulsory pension insurance in the Russian Federation;
obligatory payments- insurance contributions for compulsory pension insurance;
insurance contributions for compulsory pension insurance(hereinafter also referred to as insurance premiums) - individually compensated mandatory payments that are paid to the Pension Fund of the Russian Federation and the personal purpose of which is to ensure the right of a citizen to receive compulsory insurance coverage for compulsory pension insurance;
insurance year cost- the amount of money that must be received for the insured person by the Pension Fund of the Russian Federation within one financial year in order to provide this person with mandatory insurance coverage in the amount determined by the legislation of the Russian Federation.
joint part of the insurance premium tariff- part of the insurance contributions for compulsory pension insurance, intended for the formation, in accordance with the federal law on the budget of the Pension Fund of the Russian Federation, of funds for the purpose of paying a fixed basic amount of labor pension, social benefit for the funeral of deceased pensioners who were not subject to compulsory social insurance in case of temporary disability and in connection with maternity on the day of death, and for other purposes provided for by the legislation of the Russian Federation on compulsory pension insurance, not related to the formation of funds intended for payment of the funded part of the labor pension and other payments from pension savings established by the legislation of the Russian Federation ;
individual part of the insurance premium tariff- part of the insurance contributions for compulsory pension insurance, intended for the formation of funds of the insured person and taken into account on his individual personal account, including a special part of the individual personal account, in order to determine the amount of the estimated pension capital, as well as the size of the funded part of the labor pension and other payments for account of pension savings established by the legislation of the Russian Federation.
Article 3.1. Powers of federal government bodies regarding compulsory pension insurance in the Russian Federation
The powers of federal government bodies for compulsory pension insurance in the Russian Federation include:
establishing the procedure for drawing up, considering and approving the budget of the Pension Fund of the Russian Federation and the procedure for its execution;
establishing the procedure for compiling, external verification and approval of the procedure for reviewing and approving budget reporting of the Pension Fund of the Russian Federation;
determining the procedure and conditions for the formation and investment of pension savings;
determining the procedure for storing compulsory pension insurance funds;
management of the compulsory pension insurance system;
ensuring the financial stability and balance of the compulsory pension insurance system, including by ensuring the receipt of mandatory payments to the budget of the Pension Fund of the Russian Federation;
determining the procedure for using temporarily available funds of compulsory pension insurance;
implementation of state supervision and control over the implementation of the rights of insured persons to receive insurance coverage for compulsory pension insurance.
Chapter II. Participants in legal relations on compulsory pension insurance
Article 4. Subjects of compulsory pension insuranceThe subjects of compulsory pension insurance are the policyholders, the insurer and the insured persons.
Article 5. Insurer
Compulsory pension insurance in the Russian Federation is carried out by the insurer, which is the Pension Fund of the Russian Federation. The Pension Fund of the Russian Federation (a state institution) and its territorial bodies constitute a single centralized system of bodies governing compulsory pension insurance funds in the Russian Federation, in which lower bodies are accountable to higher ones.
The state bears subsidiary liability for the obligations of the Pension Fund of the Russian Federation to the insured persons.
The Pension Fund of the Russian Federation and its territorial bodies operate on the basis of this Federal Law.
Territorial bodies of the Pension Fund of the Russian Federation are created by decision of the board of the Pension Fund of the Russian Federation and are legal entities.
Insurers for compulsory pension insurance, along with the Pension Fund of the Russian Federation, may be non-state pension funds in cases and in the manner prescribed by federal law. The procedure for the formation of pension savings in non-state pension funds and their investment of these funds, the procedure for the transfer of pension savings from the Pension Fund of the Russian Federation and the payment of insurance contributions to non-state pension funds, as well as the limits of the exercise by non-state pension funds of the powers of the insurer are established by federal law.
Article 6. Policyholders
1. Policyholders for compulsory pension insurance are:
1) persons making payments to individuals, including:
organizations;
individual entrepreneurs;
individuals;
2) individual entrepreneurs, lawyers, notaries engaged in private practice.
If the policyholder simultaneously belongs to several categories of policyholders specified in subparagraphs 1 and 2 of this paragraph, the calculation and payment of insurance premiums are made by him on each basis.
For the purposes of this Federal Law, other persons engaged in private practice and who are not individual entrepreneurs are treated as individual entrepreneurs.
2. For the purposes of this Federal Law, individuals who voluntarily enter into legal relations under compulsory pension insurance in accordance with subparagraphs 1, 2 and 5 of paragraph 1 of Article 29 of this Federal Law are treated as policyholders.
Article 7. Insured persons
1. Insured persons are persons who are subject to compulsory pension insurance in accordance with this Federal Law. Insured persons are citizens of the Russian Federation, foreign citizens or stateless persons permanently or temporarily residing on the territory of the Russian Federation, as well as foreign citizens or stateless persons (with the exception of highly qualified specialists in accordance with the Federal Law of July 25, 2002 N 115-FZ "On legal status of foreign citizens in the Russian Federation"), temporarily staying on the territory of the Russian Federation, who have entered into an employment contract for an indefinite period or a fixed-term employment contract for a period of at least six months:
working under an employment contract, including heads of organizations who are the only participants (founders), members of organizations, owners of their property or under a civil law contract, the subject of which is the performance of work and the provision of services (with the exception of persons studying in educational institutions of secondary professional, higher professional education in full-time study and receiving payments for activities carried out in the student team under employment contracts or under civil contracts, the subject of which is the performance of work and (or) provision of services), under an author's order agreement, as well as the authors works receiving payments and other remuneration under agreements on the alienation of the exclusive right to works of science, literature, art, publishing license agreements, license agreements on granting the right to use works of science, literature, art;
those who provide themselves with work (individual entrepreneurs, lawyers, notaries engaged in private practice);
who are members of peasant (farm) households;
working outside the territory of the Russian Federation in case of payment of insurance premiums in accordance with Article 29 of this Federal Law, unless otherwise provided by an international treaty of the Russian Federation;
who are members of family (tribal) communities of small peoples of the North, Siberia and the Far East of the Russian Federation, engaged in traditional economic sectors;
clergy;
Article 8. Insurance risk and insured event
Insurance risk for the purposes of this Federal Law is the loss of earnings (payments, rewards in favor of the insured person) or other income by the insured person in connection with the occurrence of an insured event.
An insured event for the purposes of this Federal Law is the achievement of retirement age, the onset of disability, or the loss of a breadwinner.
Article 9. Mandatory insurance coverage
1. Mandatory insurance coverage for compulsory pension insurance is:
old-age labor pension;
disability labor pension;
labor pension in case of loss of a breadwinner;
payment to the legal successors of the deceased insured person of pension savings accounted for in a special part of the individual personal account;
a one-time payment of pension savings to persons who have not acquired the right to an old-age pension due to the lack of the required insurance period;
social benefit for the funeral of deceased pensioners who were not subject to compulsory social insurance in case of temporary disability and in connection with maternity on the day of death.
2. The establishment and payment of compulsory insurance coverage for compulsory pension insurance is carried out in the manner and under the conditions established by the Federal Law “On Labor Pensions in the Russian Federation” and the Federal Law “On Burial and Funeral Business”.
3. Financial support for the mandatory insurance coverage specified in paragraph 1 of this article is carried out from the budget of the Pension Fund of the Russian Federation.
Article 10. Insurance contributions to the Pension Fund of the Russian Federation
1. The amounts of insurance contributions received for the insured person to the Pension Fund of the Russian Federation are recorded on his individual personal account according to the standards provided for by this Federal Law and the Federal Law “On individual (personalized) accounting in the compulsory pension insurance system.”
2. The object of taxation of insurance premiums, the basis for calculating insurance premiums, amounts not subject to insurance premiums, the procedure for calculating, the procedure and terms for paying insurance premiums, as well as the procedure for ensuring the fulfillment of the obligation to pay insurance premiums are regulated by the Federal Law "On Insurance Contributions to the Pension Fund" Fund of the Russian Federation, Social Insurance Fund of the Russian Federation, Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds."
Article 11. Registration and deregistration of policyholders with the insurer's authorities
1. Registration of policyholders is mandatory and is carried out in the territorial bodies of the insurer:
notaries engaged in private practice at their place of residence within five days from the date of submission to the territorial bodies of the insurer by the federal body executive power, performing functions in the field of justice, information confirming the appointment of a person to the position of a notary, indicating the details of the identity document of this person, his place of residence, as well as information about the taxpayer identification number;
lawyers at their place of residence within five days from the date of submission to the territorial bodies of the insurer by the federal executive body exercising functions in the field of justice, information confirming the assignment of the status of lawyer to a person, indicating the details of the identity document of this person and his place of residence;
individuals who have entered into employment contracts with employees, as well as paying remuneration under civil contracts, for which insurance premiums are calculated in accordance with the legislation of the Russian Federation, at the place of residence of these individuals on the basis of an application for registration as an insurer submitted on time no later than 30 days from the date of conclusion of the relevant agreements.
Registration of policyholders specified in paragraph two of this clause is carried out through the exchange of electronic documents. In this case, a document confirming the fact of registration of such policyholders is sent by the territorial body of the insurer to the policyholder, including in the form of an electronic document using information and telecommunication networks, access to which is not limited to a certain circle of persons, including a single portal of state and municipal services.
The federal executive body exercising functions in the field of justice submits to the territorial bodies of the insurer the information specified in paragraphs three and four of this paragraph no later than ten days from the date of appointment of a person to the position of a notary, assigning the person the status of a lawyer.
2. Deregistration of policyholders is carried out at the place of registration in the territorial bodies of the insurer:
employers - organizations, peasant (farm) households, individuals registered as individual entrepreneurs (persons equated to them for the purposes of this Federal Law) and independently paying insurance contributions to the Pension Fund of the Russian Federation, within five days from the date of submission to the territorial bodies of the insurer by the federal executive body carrying out state registration of legal entities and individual entrepreneurs, information contained respectively in the unified state register of legal entities, the unified state register of individual entrepreneurs, the register of members of self-regulatory organizations and represented in the manner determined by the federal executive body authorized by the Government of the Russian Federation ;
notaries engaged in private practice, lawyers within five days from the date of submission to the territorial bodies of the insurer by the federal executive body exercising functions in the field of justice, information confirming the termination of the powers of a notary, termination or suspension of the status of a lawyer;
individuals specified in paragraph five of paragraph 1 of this article, within fourteen days from the date the policyholder submits an application for deregistration as a policyholder.
Deregistration of the policyholders specified in paragraph two of this paragraph is carried out through the exchange of electronic documents. In this case, a document confirming the fact of deregistration of such policyholders is sent by the territorial body of the insurer to the policyholder, including in the form of an electronic document using information and telecommunication networks, access to which is not limited to a certain circle of persons, including a single portal of state and municipal services.
3. The procedure for registration and deregistration, including using electronic documents, of policyholders specified in paragraphs three to five of paragraph 1 of this article, and persons equated to policyholders for the purposes of this Federal Law, is established by the insurer.
Chapter III. Rights and obligations of subjects of compulsory pension insurance
Article 12. No longer valid as of January 1, 2010.Article 13. Rights, obligations and responsibilities of the insurer
1. The insurer has the right:
carry out checks on the accuracy of the calculation and payment of insurance premiums by the policyholder to the Pension Fund of the Russian Federation, checks of documents related to the appointment (recalculation) and payment of compulsory insurance coverage, submission of information on individual (personalized) accounting of insured persons; demand and receive from insurance premium payers the necessary documents, certificates and information on issues arising during these inspections, with the exception of information constituting a commercial secret, determined in the manner established by the legislation of the Russian Federation;
demand from managers and other officials of the inspected organizations, as well as from individuals who independently pay mandatory payments, to eliminate identified violations of the legislation of the Russian Federation on compulsory pension insurance;
obtain from tax authorities information about taxpayers, including information on registration in the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs, and other information constituting tax secrets, in order to perform the functions of an insurer in accordance with the legislation of the Russian Federation;
give tax authorities upon their requests, information about payers of insurance premiums for carrying out activities in accordance with the Tax Code of the Russian Federation;
manage the budget funds of the Pension Fund of the Russian Federation and control their expenditure in accordance with the legislation of the Russian Federation;
represent the interests of insured persons before policyholders;
return insurance premiums to policyholders if it is impossible to determine for which insured persons the specified payments were paid;
exchange information with government bodies, local governments and organizations, maintain documentation in order to perform the functions assigned to the insurer in accordance with the legislation of the Russian Federation, on paper or in electronic form. The procedure for the formation, use, storage, reception and transmission of documents in electronic form is established taking into account the requirements of the Federal Law of January 10, 2002 N 1-FZ "On Electronic Digital Signature", Federal Law of July 27, 2006 N 149-FZ "On Information , information technology and information protection" and the Federal Law of July 27, 2006 N 152-FZ "On Personal Data" in the manner determined by the federal executive body authorized by the Government of the Russian Federation.
2. The insurer is obliged:
exercise control over the correctness of calculation, completeness and timeliness of payment (transfer) of insurance contributions to the Pension Fund of the Russian Federation;
prepare justification for the size of insurance premium rates;
assign (recalculate) and timely pay labor pensions based on individual (personalized) accounting data, as well as other types of pensions provided for by the legislation of the Russian Federation, social benefits for the burial of deceased pensioners who were not subject to compulsory social insurance in case of temporary disability and in connection with maternity day of death, payments to the legal successors of the deceased insured person of pension savings accounted for in a special part of the individual personal account, lump sum payments of pension savings to persons who have not acquired the right to an old-age pension due to the lack of the required insurance period;
exercise control over the validity of the submission of documents for the assignment (recalculation) of amounts of compulsory insurance coverage, including on preferential terms in connection with special working conditions;
draw up a draft budget for the Pension Fund of the Russian Federation and ensure the execution of the specified budget;
regularly inform policyholders, insured persons, government and public organizations in the prescribed manner about their financial condition and take measures to ensure their financial stability;
ensure the targeted use of compulsory pension insurance funds, as well as monitor their use;
keep track of funds received through compulsory pension insurance;
carry out registration and deregistration of policyholders;
keep records of insurance premiums of individuals who voluntarily entered into legal relations under compulsory pension insurance;
maintain a state data bank for all categories of policyholders, including individuals who voluntarily entered into legal relations under compulsory pension insurance, individual (personified) records of information about all categories of insured persons in accordance with the legislation of the Russian Federation on individual (personified) records in the compulsory system pension insurance;
ensure the regime for maintaining a special part of an individual personal account in accordance with the requirements established by federal law;
ensure timely accounting in the relevant sections of the special part of the individual personal account of received insurance contributions for the funded part of the labor pension, as well as additional insurance contributions for the funded part of the labor pension, employer contributions paid in favor of the insured person, and contributions for co-financing the formation of pension savings received in in accordance with the Federal Law “On additional insurance contributions for the funded part of the labor pension and state support for the formation of pension savings”, the amount of the assigned pension and payments from pension savings;
ensure the organization of timely accounting of income from investing compulsory pension insurance funds in the relevant special parts of individual personal accounts;
provide free consultation to insured persons and policyholders on issues of compulsory pension insurance and inform them about regulatory legal acts on compulsory pension insurance;
organize, through its territorial bodies, free consultations for insured persons on issues of compulsory pension insurance;
develop international relations in the field of compulsory pension insurance in the Russian Federation;
accept and consider applications from individuals for voluntary entry into legal relations under compulsory pension insurance, including for the purpose of paying additional insurance contributions for the funded part of a labor pension in accordance with the Federal Law "On additional insurance contributions for the funded part of a labor pension and state support for the formation of pension savings ", and keep records of them;
annually, along with information on the status of individual personal accounts of insured persons, send information to insured persons about their right to voluntarily enter into legal relations under compulsory pension insurance in order to pay additional insurance contributions to the funded part of the labor pension and to receive state support for the formation of pension savings in accordance with the Federal the law “On additional insurance contributions for the funded part of the labor pension and state support for the formation of pension savings,” including in the form of an electronic document;
carry out the functions of a personal data operator in order to exercise the powers assigned to the insurer by the legislation of the Russian Federation.
3. For violation of the provisions of this Federal Law and other acts of legislation of the Russian Federation on compulsory pension insurance, the insurer bears responsibility established by the legislation of the Russian Federation.
Article 14. Rights, obligations and responsibilities of policyholders
1. Policyholders have the right:
participate through their representatives in the management of compulsory pension insurance;
receive free information from the insurer about regulatory legal acts on compulsory pension insurance, as well as information about the amount of compulsory insurance coverage paid to insured persons for whom the policyholder paid insurance premiums;
go to court to protect your rights;
pay employer contributions in favor of the insured persons in accordance with the Federal Law “On additional insurance contributions for the funded part of the labor pension and state support for the formation of pension savings.”
2. Policyholders are obliged to:
register in the manner established by Article 11 of this Federal Law;
pay insurance contributions to the Pension Fund of the Russian Federation in a timely manner and in full and keep records related to the calculation and transfer of insurance contributions to the said Fund;
submit to the territorial bodies of the insurer the documents necessary for maintaining individual (personalized) accounting, as well as for the assignment (recalculation) and payment of compulsory insurance coverage;
comply with the requirements of the territorial bodies of the insurer to eliminate identified violations of the legislation of the Russian Federation on compulsory pension insurance;
paragraph six is no longer valid;
ensure the implementation of the rights of insured persons entering into legal relations under compulsory pension insurance in order to pay additional insurance contributions for the funded part of the labor pension in accordance with the Federal Law “On additional insurance contributions for the funded part of the labor pension and state support for the formation of pension savings”;
timely and in full transfer to the Pension Fund of the Russian Federation additional insurance contributions for the funded part of the labor pension in the manner prescribed by the Federal Law "On additional insurance contributions for the funded part of the labor pension and state support for the formation of pension savings", as well as keep records related to calculation, withholding and transfer of the specified insurance premiums and with the payment of employer contributions in favor of the insured persons in accordance with the specified Federal Law;
perform other duties provided for by the legislation of the Russian Federation.
Article 15. Rights, obligations and responsibilities of the insured persons
1. Insured persons have the right:
through representative bodies of workers and employers, participate in improving the system of compulsory pension insurance in the Russian Federation;
freely receive information from the employer about the calculation of insurance contributions and exercise control over their transfer to the Pension Fund of the Russian Federation;
timely and fully receive mandatory insurance coverage from the budget of the Pension Fund of the Russian Federation;
protect your rights, including in court;
freely receive from the employer information on the calculation and withholding of additional insurance contributions for the funded part of the labor pension in accordance with the Federal Law “On additional insurance contributions for the funded part of the labor pension and state support for the formation of pension savings”, exercise control over their transfer to the Pension Fund of the Russian Federation , as well as receive information about employer contributions paid in favor of the insured person in accordance with the specified Federal Law;
pay additional insurance contributions for the funded part of the labor pension in accordance with the Federal Law “On additional insurance contributions for the funded part of the labor pension and state support for the formation of pension savings.”
2. Insured persons are obliged to:
present to the insurer documents containing reliable information that are the basis for the assignment and payment of compulsory insurance coverage provided for by this Federal Law;
inform the insurer about all changes affecting the payment of compulsory insurance coverage;
comply with the conditions established for the assignment (recalculation) and payment of compulsory insurance coverage.
3. In case of failure to fulfill the obligations specified in this article and payment in connection with this of excess amounts from the budget of the Pension Fund of the Russian Federation, the insured persons are liable in the amount of damage caused by them in accordance with the legislation of the Russian Federation.
Chapter IV. Financial system of compulsory pension insurance
Article 16. Budget of the Pension Fund of the Russian Federation1. Funds from the budget of the Pension Fund of the Russian Federation are federal property, are not included in other budgets and are not subject to withdrawal.
2. The budget of the Pension Fund of the Russian Federation is drawn up by the insurer for the financial year, taking into account the mandatory balancing of income and expenses of this budget.
When forming the budget of the Pension Fund of the Russian Federation for the next financial year, a working capital standard is established.
The budget of the Pension Fund of the Russian Federation and the report on its execution are approved annually upon the proposal of the Government of the Russian Federation by federal laws in the manner determined by the Budget Code of the Russian Federation.
The budget of the Pension Fund of the Russian Federation is consolidated.
3. The budget of the Pension Fund of the Russian Federation separately takes into account the amount of insurance contributions for the funded part of the labor pension, as well as the amount of additional insurance contributions for the funded part of the labor pension, the amount of employer contributions paid in favor of the insured persons, and the amount of contributions for co-financing the formation of pension savings , received in accordance with the Federal Law "On additional insurance contributions for the funded part of the labor pension and state support for the formation of pension savings", the amount of funds (part of the funds) of maternal (family) capital directed in accordance with Federal Law of December 29, 2006 N 256 -FZ "On additional measures of state support for families with children", funds allocated for investment, payments from pension savings, as well as expenses of the budget of the Pension Fund of the Russian Federation associated with the formation and investment of pension savings, maintaining a special part of individual personal accounts accounts and payment of the funded part of the labor pension.
4. Funds of compulsory pension insurance are stored in accounts of the Pension Fund of the Russian Federation opened in institutions of the Central Bank of the Russian Federation, and in the absence of institutions of the Central Bank of the Russian Federation in the relevant territory or the impossibility of them performing these functions - in accounts opened in credit institutions selected on a competitive basis by the Pension Fund of the Russian Federation in the manner established by Federal Law of July 21, 2005 N 94-FZ "On placing orders for the supply of goods, performance of work, provision of services for state and municipal needs" and Federal Law of July 26, 2006 N 135-FZ "On Protection of Competition".
There is no fee for banking services for transactions with compulsory pension insurance funds.
Article 17. Formation of the budget of the Pension Fund of the Russian Federation
1. The budget of the Pension Fund of the Russian Federation is formed by:
insurance premiums;
federal budget funds;
amounts of penalties and other financial sanctions;
income from the placement (investment) of temporarily free funds of compulsory pension insurance;
voluntary contributions of individuals and organizations paid by them not as policyholders or insured persons;
other sources not prohibited by the legislation of the Russian Federation.
2. Interbudgetary transfers from the federal budget provided to the budget of the Pension Fund of the Russian Federation for financial support for the valorization of the amount of the estimated pension capital, carried out in accordance with Article 30.1 of the Federal Law "On Labor Pensions in the Russian Federation", to reimburse the expenses of the Pension Fund of the Russian Federation for the payment of labor pensions in connection with the inclusion in the insurance period of the periods specified in subparagraphs 1 (in terms of conscription military service), 3, 6 - 8 of paragraph 1 of Article 11 of the Federal Law "On Labor Pensions in the Russian Federation", as well as in connection with the transformation into calculated pension capital of the pension rights of certain categories of citizens in accordance with the Federal Law "On Guarantees of Pension Security for Certain Categories of Citizens" taking into account financial security organizing the delivery of these pensions are included in the total income and total expenses of the budget of the Pension Fund of the Russian Federation.
The procedure for allocating federal budget funds for reimbursement of expenses for the payment of labor pensions in connection with the inclusion in the insurance period of the periods specified in paragraph one of this paragraph and the transformation of pension rights of certain categories of citizens, as well as the procedure for calculating the volume of these funds are determined by the Federal Law “On Federal Budget Funds, allocated to the Pension Fund of the Russian Federation for reimbursement of expenses for the payment of the insurance part of the old-age labor pension, disability labor pension and survivor's labor pension for certain categories of citizens" and the Federal Law "On pension guarantees for certain categories of citizens".
3. Expenses associated with the performance by the Pension Fund of the Russian Federation of the functions provided for by the Federal Law “On additional insurance contributions for the funded part of the labor pension and state support for the formation of pension savings” are carried out at the expense of the federal budget and are taken into account in total volume expenditures of the budget of the Pension Fund of the Russian Federation for the corresponding financial year as part of the costs of maintaining the bodies of the Pension Fund of the Russian Federation.
Article 18. Expenditure of the budget of the Pension Fund of the Russian Federation
1. Funds from the budget of the Pension Fund of the Russian Federation have a designated purpose and are directed to:
payment in accordance with the legislation of the Russian Federation and international treaties of the Russian Federation of insurance coverage for compulsory pension insurance, transfer of funds in an amount equivalent to the amount of pension savings accounted for in a special part of the individual personal account of the insured person to a non-state pension fund selected by the insured person for the formation of a savings account parts of the labor pension;
delivery of pensions paid from the budget of the Pension Fund of the Russian Federation;
financial and logistical support for the current activities of the insurer (including the maintenance of its central and territorial bodies);
other purposes provided for by the legislation of the Russian Federation on compulsory pension insurance.
Expenses not provided for by the budget of the Pension Fund of the Russian Federation for the corresponding year are made only after changes are made to the said budget in the manner prescribed by federal law.
2. Expenses of the budget of the Pension Fund of the Russian Federation in the part exceeding funds from the payment of insurance premiums, including due to the failure of policyholders to pay accrued insurance premiums for compulsory pension insurance for insured persons, are compensated to the Pension Fund of the Russian Federation at the expense of budgetary allocations and are taken into account as part of the funds , intended to cover the budget deficit of the Pension Fund of the Russian Federation in accordance with federal laws on the federal budget for the next financial year and for the planning period and on the budget of the Pension Fund of the Russian Federation for the next financial year and for the planning period.
3. Responsibility for misuse of funds from the Pension Fund of the Russian Federation is determined in accordance with the legislation of the Russian Federation.
Article 19. Budget reserve of the Pension Fund of the Russian Federation
To ensure the financial stability of the compulsory pension insurance system in the medium and long term in the event of a budget surplus of the Pension Fund of the Russian Federation, a reserve is created.
The size of this reserve, as well as the procedure for its formation and expenditure, are determined by the federal law on the budget of the Pension Fund of the Russian Federation.
Article 20. The procedure for the formation and indexation of estimated pension capital
The estimated pension capital is formed from the total amount of insurance premiums and other income received by the insured person to the Pension Fund of the Russian Federation, based on individual (personalized) accounting data.
Accounting for insurance contributions included in the estimated pension capital is carried out in the manner determined by the Government of the Russian Federation.
Indexation of the estimated pension capital is carried out in the manner established for indexation of the insurance part of the labor pension in accordance with the Federal Law “On Labor Pensions in the Russian Federation”.
Article 21. Control over the use of budget funds of the Pension Fund of the Russian Federation
Control over the use of budget funds of the Pension Fund of the Russian Federation is carried out in accordance with the legislation of the Russian Federation.
Chapter V. Payment of insurance contributions for compulsory pension insurance
Article 22. Insurance premium rate
1. Insurance premium rate - the amount of insurance premium per unit of measurement of the base for calculating insurance premiums.
2.1. For policyholders specified in subparagraph 1 of paragraph 1 of Article 6 of this Federal Law, the following insurance premium rates are applied, unless otherwise provided by this Federal Law:
Insurance premium rate | To finance the insurance part of the labor pension | To finance the funded part of the labor pension |
|
for persons born in 1967 and younger |
|||
26.0 percent | 26.0 percent, of which: | 20.0 percent, of which: | |
2.2. When calculating the cost of the insurance year, on the basis of which the amount of insurance premiums paid by the policyholders specified in subparagraph 2 of paragraph 1 of Article 6 of this Federal Law is determined, the insurance premium rates established by paragraph 2.1 of this article are applied.
4. The maximum value of the base for calculating insurance premiums is determined in accordance with the Federal Law “On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and the Territorial Compulsory Medical Insurance Funds.”
Article 22.1. Insurance premium rate for insured persons from among foreign citizens or stateless persons
1. Insurers specified in Article 6 of this Federal Law, in relation to insured persons from among foreign citizens or stateless persons permanently residing in the territory of the Russian Federation, pay insurance premiums at the rate established by this Federal Law for citizens of the Russian Federation to finance insurance and cumulative parts of the labor pension, depending on the year of birth of the specified insured persons.
2. Insurers specified in Article 6 of this Federal Law, in relation to insured persons from among foreign citizens or stateless persons (with the exception of highly qualified specialists in accordance with the Federal Law of July 25, 2002 N 115-FZ "On the legal status of foreign citizens in Russian Federation"), temporarily residing on the territory of the Russian Federation or temporarily staying on the territory of the Russian Federation and who have entered into an employment contract for an indefinite period or a fixed-term employment contract for a period of at least six months, pay insurance premiums at the rate established by this Federal Law for citizens of the Russian Federation to finance the insurance part of the labor pension, regardless of the year of birth of the specified insured persons.
Article 27. Violation of the legislation of the Russian Federation on compulsory pension insurance and liability for it
1. Violation by the policyholder of the registration period established by Article 11 of this Federal Law with the Pension Fund of the Russian Federation in the absence of signs of violation of the legislation of the Russian Federation on compulsory pension insurance, provided for in paragraph three of this paragraph, -
entails a fine in the amount of five thousand rubles.
Violation by the policyholder of the registration period established by Article 11 of this Federal Law with the Pension Fund of the Russian Federation for more than 90 days -
entails a fine in the amount of 10 thousand rubles.
3. Collection of fines provided for in this article is carried out in the manner established by Federal Law of July 24, 2009 N 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund.
Article 28. The amount of insurance premiums paid by policyholders who do not make payments to individuals
1. The policyholders specified in subparagraph 2 of paragraph 1 of Article 6 of this Federal Law pay insurance premiums in the amount determined based on the cost of the insurance year, in the manner established by the Federal Law "On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation , Federal Compulsory Health Insurance Fund and territorial compulsory health insurance funds."
2. The cost of the insurance year is determined in accordance with the Federal Law “On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and the Territorial Compulsory Medical Insurance Funds.”
Article 29. Voluntary entry into legal relations under compulsory pension insurance
1. The following have the right to voluntarily enter into legal relations under compulsory pension insurance:
1) citizens of the Russian Federation working outside the territory of the Russian Federation, in order to pay insurance contributions to the Pension Fund of the Russian Federation for themselves;
2) individuals for the purpose of paying insurance premiums for another individual for whom insurance premiums are not paid by the policyholder in accordance with this Federal Law and the Federal Law "On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Mandatory Fund health insurance and territorial compulsory health insurance funds";
3) insured persons who, as policyholders, pay insurance premiums calculated based on the cost of the insurance year, in part exceeding the amount of the insurance premium provided for in Article 28 of this Federal Law;
4) individuals in order to pay additional insurance contributions for the funded part of a labor pension in accordance with the Federal Law “On additional insurance contributions for the funded part of a labor pension and state support for the formation of pension savings”;
5) individuals, for the purpose of paying insurance contributions to the Pension Fund of the Russian Federation for themselves, permanently or temporarily residing in the territory of the Russian Federation, who are not covered by compulsory pension insurance, in accordance with this Federal Law.
2. Persons who have the right to voluntarily enter into legal relations under compulsory pension insurance on several grounds listed in paragraph 1 of this article have the right to voluntarily enter into legal relations under compulsory pension insurance on each of the grounds.
3. The persons specified in subparagraphs 1, 2, 3 and 5 of paragraph 1 of this article enter into legal relations for compulsory pension insurance by submitting an application to the territorial body of the Pension Fund of the Russian Federation according to the rules approved in the manner determined by the Government of the Russian Federation.
4. The persons specified in subparagraph 4 of paragraph 1 of this article enter into legal relations for compulsory pension insurance in order to pay additional insurance contributions for the funded part of the labor pension in the manner prescribed by the Federal Law "On additional insurance contributions for the funded part of the labor pension and state support formation of pension savings."
5. The persons specified in subparagraphs 1, 2, 3 and 5 of paragraph 1 of this article shall pay insurance premiums in the amount and manner established by Article 28 of this Federal Law.
6. Payment of additional insurance contributions for the funded part of the labor pension by the persons specified in subparagraph 4 of paragraph 1 of this article is carried out under the conditions and in the manner established by the Federal Law "On additional insurance contributions for the funded part of the labor pension and state support for the formation of pension savings" .
7. The right of the persons specified in paragraph 1 of this article to insurance coverage for compulsory pension insurance, including taking into account additional insurance contributions for the funded part of the labor pension, employer contributions paid in favor of the insured person, and contributions for co-financing the formation of pension savings in accordance with the Federal Law “On additional insurance contributions for the funded part of the labor pension and state support for the formation of pension savings”, is implemented subject to the conditions established by the Federal Law “On Labor Pensions in the Russian Federation”.
Chapter VI. Final and transitional provisions
Article 31. Consideration and resolution of disputes on issues of compulsory pension insurance1. A written application from the policyholder or the insured person on controversial issues arising in the field of compulsory pension insurance is considered by the insurer's body within one month from the date of receipt of the said application. The insurer's body informs the applicant in writing about the decision made within five working days after consideration of such an application.
2. If the policyholder or the insured person disagrees with the decision adopted by the insurer's body, the dispute shall be resolved by a higher body of the insurer or in court in the manner established by the legislation of the Russian Federation.
3. Officials who committed violations in the field of compulsory pension insurance bear responsibility in accordance with the legislation of the Russian Federation.
Article 32. The right of the insured person to transfer his savings to a non-state pension fund
The insured person has the right, in the manner established by federal law, to refuse to receive the funded part of the labor pension from the Pension Fund of the Russian Federation and to transfer his savings, recorded in the special part of the individual personal account, to a non-state pension fund starting from January 1, 2004.
Article 33. Transitional provisions
1. In 2010, the following insurance premium rates apply to all policyholders (except for those listed in paragraph 2 of this article):
2. In 2010, reduced rates of insurance premiums are applied for the following categories of policyholders from among the policyholders, which are specified in subparagraph 1 of paragraph 1 of Article 6 of this Federal Law:
1) for agricultural producers meeting the criteria specified in Article 346.2 of the Tax Code of the Russian Federation, with the exception of organizations and individual entrepreneurs applying the unified agricultural tax, organizations of folk arts and crafts and family (tribal) communities of indigenous peoples of the North engaged in traditional economic sectors:
2) for organizations and individual entrepreneurs that have resident status of a technology-innovative special economic zone and make payments to individuals working in the territory of a technology-innovation special economic zone, for organizations and individual entrepreneurs using a simplified taxation system, for organizations and individual entrepreneurs, paying a single tax on imputed income for certain types of activities (in relation to payments and other remunerations made to individuals in connection with the conduct of business activities, subject to a single tax on imputed income for certain types of activities), for insurers making payments and other remunerations to individuals who are disabled people of group I, II or III - in relation to the specified payments and rewards, for public organizations of disabled people (including those created as unions of public organizations of disabled people), among whose members disabled people and their legal representatives make up at least 80 percent, their regional and local branches (hereinafter referred to as public organizations of disabled people), for organizations whose authorized capital consists entirely of contributions from public organizations of disabled people and in which the average number of disabled people is at least 50 percent, and the share of wages of disabled people in the wage fund is at least 25 percent , for institutions created to achieve educational, cultural, medical and recreational, physical culture, sports, scientific, information and other social goals, as well as to provide legal and other assistance to people with disabilities, disabled children and their parents (other legal representatives), the only the owners of whose property are public organizations of disabled people, with the exception of insurers engaged in the production and (or) sale of excisable goods, mineral raw materials, other minerals, as well as other goods in accordance with the list approved by the Government of the Russian Federation on the proposal of all-Russian public organizations of disabled people:
3) for organizations and individual entrepreneurs applying the unified agricultural tax:
4) for organizations operating in the field of information technology, with the exception of organizations with resident status of a technology-innovative special economic zone:
3. In 2010, when calculating the cost of the insurance year, on the basis of which the amount of insurance premiums paid by the policyholders specified in subparagraph 2 of paragraph 1 of Article 6 of this Federal Law is determined, the insurance premium rates established by paragraph 1 of this article are applied.
4. During the transition period, reduced rates of insurance premiums are applied for the following categories of policyholders from among the policyholders, which are specified in subparagraph 1 of paragraph 1 of Article 6 of this Federal Law:
1) for agricultural producers meeting the criteria specified in Article 346.2 of the Tax Code of the Russian Federation, for organizations of folk arts and crafts and family (tribal) communities of indigenous peoples of the North, Siberia and the Far East of the Russian Federation, engaged in traditional economic sectors;
2) for organizations and individual entrepreneurs applying the unified agricultural tax;
3) for insurers making payments and other rewards to individuals who are disabled people of group I, II or III - in relation to the specified payments and rewards, for public organizations of disabled people, for organizations whose authorized capital consists entirely of contributions from public organizations of disabled people and in in which the average number of disabled people is at least 50 percent, and the share of the wages of disabled people in the wage fund is at least 25 percent, for institutions created to achieve educational, cultural, medical, health, physical education, sports, scientific, information and other social goals , as well as to provide legal and other assistance to disabled people, disabled children and their parents (other legal representatives), the only owners of whose property are public organizations of disabled people, with the exception of insurers engaged in the production and (or) sale of excisable goods, mineral raw materials, and other minerals, as well as other goods in accordance with the list approved by the Government of the Russian Federation on the proposal of all-Russian public organizations of disabled people;
4) for business entities created after August 13, 2009 by budgetary scientific institutions in accordance with Federal Law of August 23, 1996 N 127-FZ “On Science and State Scientific and Technical Policy” and educational institutions of higher professional education in accordance with Federal Law dated August 22, 1996 N 125-FZ "On higher and postgraduate professional education";
5) for organizations and individual entrepreneurs who have entered into agreements with the management bodies of special economic zones on the implementation of technology-innovation activities and making payments to individuals working in a technology-innovation special economic zone or industrial-production special economic zone, for organizations and individual entrepreneurs, those who have entered into agreements on the implementation of tourist and recreational activities and make payments to individuals working in tourist and recreational special economic zones, united by a decision of the Government of the Russian Federation into a cluster;
6) for organizations operating in the field of information technology, with the exception of organizations that have concluded agreements on the implementation of technology innovation activities with the management bodies of special economic zones;
7) for policyholders - Russian organizations and individual entrepreneurs making payments to individuals and producing, publishing (broadcasting) and (or) publishing mass media (except for mass media specializing in messages and materials of advertising and (or ) of an erotic nature), including in electronic form, the main type of economic activity of which is:
activities in the field of organizing recreation and entertainment, culture and sports - in terms of activities in the field of radio and television broadcasting or the activities of news agencies;
publishing and printing activities, replication of recorded media - in terms of publishing newspapers or magazines and periodicals, including interactive publications;
8) for organizations and individual entrepreneurs using a simplified taxation system, the main type of economic activity (classified in accordance with the All-Russian Classifier of Types of Economic Activities), which is:
food production;
production of mineral waters and other non-alcoholic drinks;
textile and clothing production;
production of leather, leather goods and footwear;
wood processing and production of wood products;
chemical production;
production of rubber and plastic products;
production of other non-metallic mineral products;
production of finished metal products;
production of machinery and equipment;
production of electrical equipment, electronic and optical equipment;
production of vehicles and equipment;
furniture manufacture;
production of sporting goods;
production of games and toys;
research and development;
education;
health and social service provision;
activities of sports facilities;
other activities in the field of sports;
processing of secondary raw materials;
construction;
maintenance and repair of vehicles;
disposal of sewage, waste and similar activities;
transport and communications;
provision of personal services;
production of cellulose, wood pulp, paper, cardboard and products made from them;
production of musical instruments;
production of various products not included in other groups;
repair of household products and personal items;
real estate management;
activities related to the production, distribution and screening of films;
activities of libraries, archives, club-type institutions (except for the activities of clubs);
activities of museums and protection of historical sites and buildings;
activities of botanical gardens, zoos and nature reserves;
activities related to the use of computer technology and information technology, with the exception of organizations and individual entrepreneurs specified in subparagraphs 5 and 6 of this paragraph;
retail trade in pharmaceutical and medical goods, orthopedic products;
production of bent steel profiles;
production of steel wire;
9) for insurers making payments and other remunerations to crew members of ships registered in the Russian International Register of Ships for the performance of the labor duties of a ship’s crew member - in relation to these payments and remunerations;
10) for pharmacy organizations recognized as such in accordance with Federal Law of April 12, 2010 N 61-FZ “On the Circulation of Medicines” and paying a single tax on imputed income for certain types of activities, as well as for individual entrepreneurs with a pharmaceutical license activities and paying a single tax on imputed income for certain types of activities, in relation to payments and rewards made to individuals in connection with the implementation of pharmaceutical activities;
11) for non-profit organizations (with the exception of state (municipal) institutions), registered in the manner established by the legislation of the Russian Federation, applying a simplified taxation system and carrying out activities in the field of social services population, scientific research and development, education, healthcare, culture and art (activities of theaters, libraries, museums and archives) and mass sports (except professional);
12) for charitable organizations registered in accordance with the procedure established by the legislation of the Russian Federation and applying a simplified taxation system;
13) for organizations providing engineering services, with the exception of organizations that have concluded agreements on the implementation of technical innovation activities with the management bodies of special economic zones.
5. During 2011 - 2014, the following insurance premium rates apply to policyholders specified in subparagraphs 1-3 of paragraph 4 of this article:
Insurance premium rate | To finance the insurance part of the labor pension | To finance the funded part of the labor pension |
||
for persons born in 1966 and older | for persons born in 1967 and younger | for persons born in 1967 and younger |
||
16.0 percent | 16.0 percent | 10.0 percent | 6.0 percent |
|
16.0 percent | 10.0 percent - individual part of the insurance premium tariff | 6.0 percent - individual part of the insurance premium tariff |
||
2013 -2014 | 21.0 percent | 21.0 percent, of which: 5.0 percent - the joint part of the insurance premium tariff; 16.0 percent - individual part of the insurance premium tariff | 15.0 percent, of which: 5.0 percent - the solidary part of the insurance premium tariff; 10.0 percent - individual part of the insurance premium tariff | 6.0 percent is the individual part of the insurance premium rate. |
6. For organizations that have received the status of participants in a project to carry out research, development and commercialization of their results in accordance with Federal Law of September 28, 2010 N 244-FZ "On the Skolkovo Innovation Center", in the manner and cases provided for in Article 58.1 of the Federal Law of July 24, 2009 N 212-FZ "On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund", the following insurance premium rates apply:
7. During 2011 - 2019, the following insurance premium rates apply to policyholders specified in subparagraphs 4-6 of paragraph 4 of this article:
Insurance premium rate | To finance the insurance part of the labor pension | To finance the funded part of the labor pension |
||
for persons born in 1966 and older | for persons born in 1967 and younger | for persons born in 1967 and younger |
||
8.0 percent | 8.0 percent | 2.0 percent | 6.0 percent |
|
2012-2017 | 8.0 percent | 8.0 percent - individual part of the insurance premium tariff | 2.0 percent - individual part of the insurance premium tariff | 6.0 percent - individual part of the insurance premium tariff |
13.0 percent | 13.0 percent - individual part of the insurance premium tariff | 7.0 percent - individual part of the insurance premium tariff | 6.0 percent - individual part of the insurance premium tariff |
|
20.0 percent | 6.0 percent is the individual part of the insurance premium rate. |
|||
8. The insurers specified in subparagraph 4 of paragraph 2 and subparagraphs 4, 6 - 8, 13 of paragraph 4 of this article apply insurance premium rates in accordance with this article if these insureds fulfill the conditions established by the Federal Law "On Insurance Contributions to the Pension Fund of the Russian Federation" Federation, Social Insurance Fund of the Russian Federation, Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds."
9. During 2011 - 2014, the following insurance premium rates apply to policyholders specified in subparagraph 7 of paragraph 4 of this article:
Insurance premium rate | To finance the insurance part of the labor pension | To finance the funded part of the labor pension |
||
for persons born in 1966 and older | for persons born in 1967 and younger | for persons born in 1967 and younger |
||
20.0 percent | 20.0 percent | 14.0 percent | 6.0 percent |
|
20.8 percent | 20.8 percent, of which: 4.8 percent - the solidary part of the insurance premium tariff; 16.0 percent - individual part of the insurance premium tariff | 14.8 percent, of which: 4.8 percent - the solidary part of the insurance premium tariff; 10.0 percent - individual part of the insurance premium tariff | 6.0 percent - individual part of the insurance premium tariff |
|
21.6 percent | 21.6 percent, of which: 5.6 percent - the solidary part of the insurance premium tariff; 16.0 percent - individual part of the insurance premium tariff | 15.6 percent, of which: 5.6 percent - the joint part of the insurance premium tariff; 10.0 percent - individual part of the insurance premium tariff | 6.0 percent - individual part of the insurance premium tariff |
|
23.2 percent | 23.2 percent, of which: 7.2 percent - the solidary part of the insurance premium tariff; 16.0 percent - individual part of the insurance premium tariff | 17.2 percent, of which: 7.2 percent - the solidary part of the insurance premium tariff; 10.0 percent - individual part of the insurance premium tariff | 6.0 percent is the individual part of the insurance premium rate. |
|
10. During 2011, the following insurance premium rates are applied to policyholders specified in subparagraph 8 of paragraph 4 of this article:
11. During 2012 - 2027, the following insurance premium rates apply to policyholders specified in subparagraph 9 of paragraph 4 of this article:
12. During 2012 - 2013, the following insurance premium rates apply to policyholders specified in subparagraphs 8, 10 - 12 of paragraph 4 of this article:
Insurance premium rate | To finance the insurance part of the labor pension | To finance the funded part of the labor pension |
|||
for persons born in 1966 and older | for persons born in 1967 and younger | for persons born in 1967 and younger |
|||
2012 - 2013 | 20.0 percent | 20.0 percent, of which: 4.0 percent - the solidary part of the insurance premium tariff; 16.0 percent - individual part of the insurance premium tariff | 14.0 percent, of which: 4.0 percent - the solidary part of the insurance premium tariff; 10.0 percent - individual part of the insurance premium tariff | percent. |
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13. During 2012 - 2013, the following insurance premium rates apply to policyholders specified in subparagraph 13 of paragraph 4 of this article:
Insurance premium rate | To finance the insurance part of the labor pension | To finance the funded part of the labor pension |
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for persons born in 1966 and older | for persons born in 1967 and younger | for persons born in 1967 and younger |
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2012 - 2013 | 22.0 percent | 6.0 percent is the individual part of the insurance premium rate. |
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Article 33.1. Insurance premium rates in 2012 - 2013
In 2012 - 2013, for policyholders specified in subparagraph 1 of paragraph 1 of Article 6 of this Federal Law, with the exception of policyholders specified in paragraphs 4 and 6 of Article 33 of this Federal Law, the following insurance premium rates are applied, unless otherwise provided by this Federal Law:
Base for calculating insurance | Insurance premium rate | To finance the insurance part of the labor pension | To finance the funded part of the labor pension |
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for persons born in 1966 and older | for persons born in 1967 and younger | for persons born in 1967 and younger |
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Within the established limit of the base for calculating insurance premiums | 22.0 percent | 22.0 percent, of which: 6.0 percent - the solidary part of the insurance premium tariff; 16.0 percent - individual part of the insurance premium tariff | 16.0 percent, of which: 6.0 percent - the solidary part of the insurance premium tariff; 10.0 percent - individual part of the insurance premium tariff | 6.0 percent - individual part of the insurance premium tariff |
Above the established limit of the base for calculating insurance premiums | 10.0 percent | 10.0 percent - joint part of the insurance premium tariff | 10.0 percent - joint part of the insurance premium tariff | 0.0 percent. |
This Federal Law comes into force on the date of its official publication.
From the moment this Federal Law comes into force, federal laws adopted before its entry into force and providing for the conditions and norms of compulsory pension insurance are applied to the extent that they do not contradict this Federal Law.
The President of the Russian Federation and the Government of the Russian Federation, within three months from the date of entry into force of this Federal Law, bring their regulatory legal acts into compliance with this Federal Law.
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President of Russian Federation |
Moscow Kremlin