Mandatory pension insurance in Russia. Mandatory pension insurance in Russia

Changes and amendments

This Federal Law establishes the organizational, legal and financial foundations of compulsory pension insurance in 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 compulsory pension insurance system, and also determines legal status subjects of compulsory pension insurance, the grounds for the emergence and procedure for exercising their rights and obligations, 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, legislation of the Russian Federation on taxes and fees, federal laws “On the fundamentals of compulsory social insurance”, “On labor pensions in the Russian Federation”, “On the management of state funds pension provision(insurance) in the Russian Federation" and "On individual (personalized) accounting in the state 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 legislation of the Russian Federation on taxes and fees, 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 - the fulfillment by the insurer of its obligations to the insured person upon the occurrence of an insured event through the payment of a labor pension, social benefit for the burial of deceased pensioners who were not working on the day of death;

funds of compulsory pension insurance - funds that are managed by the insurer for compulsory pension insurance;

the budget of the Pension Fund of the Russian Federation is a form of formation and expenditure of funds for the purposes of compulsory pension insurance in the Russian Federation;

mandatory payments - insurance contributions for compulsory pension insurance;

insurance premiums for compulsory pension insurance (hereinafter referred to as insurance premiums) are individually compensated compulsory payments that are paid to the budget of the Pension Fund of the Russian Federation and the personal purpose of which is to ensure the right of a citizen to receive a pension under compulsory pension insurance in an amount equivalent to the amount of insurance contributions, recorded on his individual personal account;

the cost of an insurance year is the amount of money that must be received for the insured person by the budget of the Pension Fund of the Russian Federation within one financial year in order to pay this person compulsory insurance coverage in the amount determined by the legislation of the Russian Federation.

Chapter II. Participants in legal relations on compulsory pension insurance

Article 4. Subjects of compulsory pension insurance

The subjects of compulsory pension insurance are federal bodies state power, policyholders, insurer and 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 the Federal Law “On the management of state pension provision (insurance) funds in the Russian Federation” and this Federal Law.

The regulations on the territorial bodies of the Pension Fund of the Russian Federation, which are legal entities, are approved by the Board of the Pension Fund of the Russian Federation.

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.

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, private detectives and notaries engaged in private practice 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 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. The insured persons are citizens of the Russian Federation, as well as foreign citizens and stateless persons living on the territory of the Russian Federation:

working under an employment contract or under a civil law contract, the subject of which is the performance of work and the provision of services, as well as under a copyright and licensing agreement;

those who provide themselves with work (individual entrepreneurs, private detectives, notaries in private practice, lawyers);

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 tribal, family communities small peoples North, engaged in traditional economic sectors;

2. The right to compulsory pension insurance in the Russian Federation is exercised in the event of payment of insurance contributions in accordance with this Federal Law.

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:

insurance and funded parts of the old-age labor pension;

insurance and funded parts of the labor disability pension;

insurance part of the labor pension in case of loss of a breadwinner;

social benefit for the funeral of deceased pensioners who were not working 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. 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.

Article 10. Insurance contributions to the budget of the Pension Fund of the Russian Federation

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 with 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)” of the Tax Code of the Russian Federation.

Article 11. Registration of policyholders with the insurer's authorities

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 to 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 insurance

Article 12. 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 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.

Article 13. Rights, obligations and responsibilities of the insurer

1. The insurer has the right:

carry out inspections of documents related to the appointment (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 insurers;

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.

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.

2. Policyholders are obliged to:

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.

Article 15. Rights, obligations and responsibilities of 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 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:

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 Federation

1. 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.

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. 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.

Article 18. Expenditure of budget funds 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 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.

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 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”.

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 Accounts Chamber Russian Federation in accordance with the legislation of the Russian Federation, as well as supervisory board insurer, created in the manner determined by the Government 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. 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:

Table 1.

Table 2.

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.

Article 23. Billing period

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 of time 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.

Article 24. Calculation procedure, procedure and terms for payment of insurance premiums by policyholders

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 a settlement to the insurer with the note tax authority or with other documents confirming the fact of submitting the calculation 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.

Article 25. Control over the payment of insurance premiums

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.

Article 26. Penalties

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.

Article 27. Violation of the legislation of the Russian Federation on compulsory pension insurance and liability for this

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 of 20 percent unpaid amounts 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.

Article 28. Procedure and terms for payment of insurance premiums in the form of a fixed payment

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 fixed payment amount is established Tax Code 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.

Article 29. Voluntary entry into legal relations under compulsory pension insurance

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 has the right to voluntarily enter into legal relations for 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.

Article 30. Pension book of the insured person

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 provisions

Article 31. Consideration and resolution of disputes on issues of compulsory pension insurance

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.

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.

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

During 2002 - 2005, for insurers who are specified in subparagraph 1 of paragraph 1 of Article 6 of this Federal Law and act as employers for persons born in 1967 and younger, the following insurance premium rates are applied:

1) for insurers acting as employers, with the exception of organizations 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 acting as employers:

Table 3.

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:

Table 4.

Article 34. Entry into force of this Federal Law

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.

The president
Russian Federation
V. Putin

Federal Law No. 167-FZ defines compulsory pension insurance (hereinafter briefly OPS), which is a system that helps provide pensioners with payments. The process of carrying out this procedure is regulated by the Federal Law “On Pension Insurance” of the Russian Federation. There is also in the Russian Federation, but this is different.

first chapter, as usual, introduces general provisions bill;
second chapter will tell you about participants in compulsory pension insurance;
third— about the rights, duties and existing responsibilities of people subject to this Federal Law;
fourth— about the financial system of the public pension system;
fifth— on contributions for compulsory pension insurance (SP);
sixth— about the final provisions.

The latest amendments to the law “On Pension Insurance” were made last year on December 19, 2016. All changes and additions to the new document have already come into force since the beginning of January 2017. However, it should also be mentioned that there is already a new edition dated June 2017. , which has not yet come into force - this will happen on the first day of January 2018. In it, paragraph 7 of Article 33 was subject to change.

Highlights of Federal Law-167

This all-Russian document “On Pension Insurance” is the legal basis for organizational and economic operations in the field; in addition, this legal act established each subject of legal relations, endowed them with rights and direct responsibilities.

By law, all residents of the Russian Federation are insured citizens. All individuals have their own individual personal information system, where pension insurance contributions are credited. Making contributions becomes the responsibility of the manager whose employee is on the staff. Thus, these contributions begin to form the pensions received by the pensioner in the future.

The following are recognized as participants in compulsory pension insurance:

Pension Fund (insurer) - provides state benefits and pensions when an insured event occurs;
policyholders (individual entrepreneurs, individuals, organizations) - pay insurance premiums to the Pension Fund;
insured persons (employees, individual entrepreneurs, etc.).

The PF budget is formed from:

first of all, insurance premiums;
money from the state budget;
amounts of financial sanctions imposed;
contributions made on a voluntary basis, etc.

Insurance contributions for compulsory pension insurance are made at a rate of 22%. The rate consists of 2 parts: joint and individual.

Here are the main points about pension insurance, which are described in Federal Law-167.

Last changes

The changes affected the law “On Compulsory Pension Insurance” in December 2016 and entered into force at the beginning of the new year.

Let's take a closer look at several articles:

Article 7

This article talks about the concept of “insured persons”. This year's innovations have not affected this situation. The latest innovations, which came into force in January 2015, were made in December 2014. Insured persons, which may include citizens of the Russian Federation, non-residents permanently or temporarily residing/staying in the Russian Federation, are people who are subject to compulsory pension insurance. These include:

employees with whom the employment relationship is supported by an employment contract;
the self-employed part of the population - individual entrepreneurs, lawyers, notaries who are engaged in private practice;
representatives of farms;
persons working abroad while paying insurance premiums;
representatives of family communities of the peoples of the Far East of the Russian Federation, Siberia, and the North who are engaged in traditional farming;
clergyman;
etc.

Article 13

Art. 13 FZ-167 “On compulsory pension insurance”, in contrast to Article 7, was reformed at the beginning of 2017. This article talks about the rights, powers and responsibilities that insurers bear. Changes began immediately from point 1. The article states that the insurer has the right:

check documents from policyholders that relate to the allocation and payment of compulsory pension insurance (MPI), taking into account individual data on all insured persons. During inspections, require additional documents, certificates and information from policyholders;
point out to managers and ordinary citizens who pay their own bills about violations of the Federal Law;
obtain information from relevant authorities about taxpayers;
implement management of the PF budget and control its use;
protect the interests of the insured persons before the policyholders;
return contributions made if it is not known for whom they were made;
maintaining documentation and exchanging information with government agencies;
deal with the Agency to find out the procedure, amount and period for receiving compensation under the guarantee, and in some cases receive it.

The 5th paragraph was canceled according to the new resolution “On pension insurance”. The second paragraph talks about responsibilities and there was also a slight change. The insurer is obliged:

control the veracity of the data provided for record keeping;
prepare an explanation of the size of SV tariffs;
determine and pay funded and insurance pensions and make other payments;
control the validity of the concept of acts for assigning amounts of compulsory pension insurance;
think over the PF budget plan;
inform all interested parties about their financial status and take measures to strengthen their financial stability;
etc.

Article 15

Article 15 was last amended at the beginning of 2015. This article, in turn, talks about the rights, duties and responsibilities of the insured persons. Specifically, paragraphs 6, 7, 9 of paragraph 1, which talk about the rights of these persons, were changed. They have the right:

take part in improving compulsory pension insurance;
freely receive information from your superiors about accrued SVs and control their transfer to the Pension Fund;
receive compulsory medical insurance in a timely manner and in full;
defend your interests, including in court;
freely obtain from the employer information about the calculation and delay of additional insurance contributions for the funded pension (instead of the labor pension, as before), control their transfer to the Pension Fund;
make payments for additional SV for a funded pension (and not for a funded labor pension);
to transfer funds from pension savings, in the event of a transfer from a pension fund to a non-state pension fund in no less than the total amount of guaranteed funds;
establish a funded pension (and not a funded old-age labor pension) and/or a fixed-term pension payment in no less than the total amount of guaranteed money.

Responsibilities of the insured persons:

provide the insurer with reliable documents according to which compulsory pension insurance will be assigned and paid;
notify the insurer about changes that may affect the payment of the insurance policy;
adhere to the conditions accompanying the appointment and payment of insurance premiums.

Download Federal Law-167 “On Compulsory Pension Insurance”

Federal Law-167 “On Compulsory Pension Insurance” in the latest edition can be downloaded. The bill will be of interest to pensioners, ordinary workers who have not yet retired, managers, so-called insurers and policyholders, as well as insured persons.

A new version of pension insurance awaits citizens at the beginning of 2018.

"On amendments to certain legislative acts of the Russian Federation regarding combating the theft of funds"

Revision dated June 27, 2018 — Valid from September 26, 2018

RUSSIAN FEDERATION

THE FEDERAL LAW

ON AMENDMENTS TO SELECTED LEGISLATIVE ACTS OF THE RUSSIAN FEDERATION WITH RESPECT TO COUNTERING THE THEFT OF FUNDS

Article 1

1) add a new part forty-one with the following content:

“Information about cases and (or) attempts to make money transfers without the client’s consent (including information about transactions, accounts and deposits in respect of which cases and (or) attempts to make money transfers without the client’s consent were recorded) is presented in in cases provided for by the Federal Law "On the National Payment System", credit institutions, payment system operators, payment infrastructure service operators to the Bank of Russia The Bank of Russia has the right to provide information received in accordance with this part to credit institutions, payment system operators, payment infrastructure service operators to the Bank of Russia. cases provided for by the Federal Law “On the National Payment System.”;

2) parts forty-one - forty-four shall be considered parts forty-two - forty-five, respectively.

Article 2

1) add Article 57.4 with the following content:

"Article 57.4. Bank of Russia, in agreement with the federal authority executive power, authorized in the field of security, and the federal executive body authorized in the field of countering technical intelligence and technical protection of information, establishes mandatory requirements for credit institutions to ensure the protection of information when carrying out banking activities in order to counter the transfer of funds without the consent of the client, for with the exception of the requirements for ensuring the protection of information established by federal laws and regulations adopted in accordance with them.";

2) add Article 76.4-1 with the following content:

"Article 76.4-1. The Bank of Russia, in agreement with the federal executive body authorized in the field of security, and the federal executive body authorized in the field of countering technical intelligence and technical protection of information, establishes mandatory information security requirements for non-credit financial organizations when carrying out activities in the field of financial markets, provided for in part one of Article 76.1 of this Federal Law, in order to combat illegal financial transactions, with the exception of the requirements for ensuring the protection of information established by federal laws and regulations adopted in accordance with them."

Article 3

5.2.

The money transfer operator, after performing the actions provided for in Part 5.1 of this article, is obliged, in the manner established by the agreement concluded with the client:

1) provide the client with information:

a) about his commission of actions provided for in Part 5.1 of this article;

2) immediately request confirmation from the client to resume execution of the order.

5.3.

Upon receipt from the client of the confirmation specified in clause 2 of part 5.2 of this article, the money transfer operator is obliged to immediately resume execution of the order. If the confirmation specified in clause 2 of part 5.2 of this article is not received from the client, the money transfer operator resumes execution of the order two business days after the day he performed the actions provided for in part 5.1 of this article.";

a) add part 9.1 with the following content:

"9.1. In cases where the money transfer operator identifies transactions that correspond to the signs of a money transfer without the client’s consent, the money transfer operator suspends the client’s use of the electronic means of payment and carries out the actions provided for in parts 5.1 - in relation to reducing the balance of the payer’s electronic funds - 5.3 of Article 8 of this Federal Law. Upon receipt from the client of confirmation of the resumption of execution of the order specified in paragraph 2 of part 5.2 of Article 8 of this Federal Law, the money transfer operator is obliged to immediately resume the use of the electronic means of payment by the client. If the client does not receive confirmation of the resumption of execution of the order. specified in paragraph 2 of part 5.2 of article 8 of this Federal Law, the money transfer operator resumes the client’s use of an electronic means of payment after two working days after the day he performed the actions provided for in part 5.1 of article 8 of this Federal Law."; b) add parts 11.1 - 11.5 as follows: notification specified in part 11 of this article, after debiting funds from the client’s bank account, the money transfer operator serving the payer is obliged to immediately send to the money transfer operator serving the recipient of funds a notice of suspension of crediting funds to the recipient’s bank account funds or increasing the balance of electronic money of the recipient of funds (hereinafter referred to as the notification of suspension) in the form and in the manner established by the regulatory act of the Bank of Russia.

11.2.

If the money transfer operator serving the payer receives a notice of suspension before funds are credited to the recipient's bank account or the balance of the recipient's electronic funds is increased, the money transfer operator serving the payer is obliged to suspend for a period of up to five working days from the date of receipt of such notification, crediting funds to the bank account of the recipient of funds in the amount of the funds transfer or increasing the balance of electronic funds of the recipient of funds by the amount of the electronic funds transfer and immediately notify the recipient of funds in the manner established by the agreement concluded with the recipient of funds, on the suspension of crediting funds or increasing the balance of electronic funds and the need to submit documents within the specified period confirming the validity of receipt of transferred funds or electronic funds.

11.4.

If, within five working days from the day the money transfer operator serving the recipient of funds performs the actions provided for in Part 11.2 of this article, the recipient of funds fails to provide documents confirming the validity of receiving the transferred funds or electronic funds, the money transfer operator, servicing the recipient of funds is obliged to return funds or electronic funds to the money transfer operator serving the payer no later than two business days after the expiration of the specified five-day period. The money transfer operator serving the payer is obliged to credit funds to the payer's bank account or increase the balance of the payer's electronic funds by the amount of their return made by the money transfer operator serving the recipient of the funds no later than two days from the date of their receipt.

11.5.

If the money transfer operator serving the payer receives a notice of suspension after the funds have been credited to the recipient's bank account or the balance of the recipient's electronic funds has increased, the money transfer operator serving the payer is obliged to send the money transfer operator funds serving the payer, a notification about the impossibility of suspending the transfer of funds to the bank account of the recipient of funds or suspending the increase in the balance of electronic funds of the recipient of funds in the form and in the manner established by the regulatory act of the Bank of Russia. The money transfer operator is not liable to the client for losses resulting from the proper fulfillment of the requirements provided for in parts 11.2 - 11.4 of this article.";

6. Funds transfer operators, payment system operators, payment infrastructure service operators are required to send to the Bank of Russia information about all cases and (or) attempts to transfer funds without the client’s consent in the form and in the manner established by the Bank of Russia.  Share link 15.12.2001

It does not work	Editorial from
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, Siberian Federation of the Russian Federation
Document Number	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	Document in electronic form FAPSI, STC "System" Collection of Legislation of the Russian Federation", 12/17/2001, N 51, Art. 4832 "Rossiyskaya Gazeta", N 247, 12/20/2001, "Financial newspaper", N 01, 01/03/2002
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.

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.

1. Registration of policyholders with the territorial bodies of the insurer is mandatory and is carried out within thirty days:

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 INSURANCE

The 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;

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 inspections of documents related to the appointment (recalculation) and payment of compulsory insurance coverage from policyholders, 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;

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;

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 insurers;

keep records of insurance premiums of individuals who voluntarily entered into legal relations under compulsory 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 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.

1. Policyholders have the right:

participate through their representatives in the management of compulsory pension insurance;

go to court to protect your rights.

2. Policyholders are obliged to:

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:

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.

Chapter IV. FINANCIAL SYSTEM OF COMPULSORY PENSION INSURANCE

1. 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 is consolidated.

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 institutions, the list of which is determined on a competitive basis by the Government of the Russian Federation.