Relations regarding compulsory pension insurance are regulated by Federal Law of December 15, 2001 N 167-FZ “On compulsory pension insurance in the Russian Federation”.

The concept of compulsory pension insurance

Mandatory pension insurance - a system of legal, economic and organizational measures created by the state aimed at compensating the earnings (payments, rewards in favor of the insured person) received by them before the establishment of compulsory insurance coverage.

Mandatory insurance coverage- 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 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.

Important! Please keep in mind that:

• Each case is unique and individual.
• A thorough study of the issue does not always guarantee a positive outcome. It depends on many factors.

To get the most detailed advice on your issue, you just need to choose any of the options offered:

Subjects of compulsory pension insurance

The subjects of compulsory pension insurance are:

1. policyholders;
2. insurer;
3. insured persons.

Insurer

Compulsory pension insurance in the Russian Federation is carried out by the insurer, which is:

• Pension Fund of the Russian Federation;
• non-state pension funds.

Pension Fund of the Russian Federation (state institution) and its territorial bodies constitute a single centralized system of bodies governing compulsory pension insurance in the Russian Federation, in which lower-level bodies are accountable to higher-level ones. 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. The state bears subsidiary liability for the obligations of the Pension Fund of the Russian Federation to the insured persons.

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 provided for 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.

Policyholders

Insurers under 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, the calculation and payment of insurance premiums are made by him on each basis.
Individuals who voluntarily enter into legal relations under compulsory pension insurance are considered policyholders.

Insured persons

Insured persons- persons covered by compulsory pension insurance. 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 "On the Legal Status 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 for full-time education and receiving payments for activities carried out in the student team), under an author's order agreement, as well as authors of works receiving payments and other remuneration;
• 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, 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;
• other categories of citizens whose relations under compulsory pension insurance arise in accordance with this Federal Law.

Legal regulation of compulsory pension insurance

Federal Law of December 15, 2001 N 167-FZ “On Compulsory Pension Insurance in the Russian Federation” 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 the legal status of subjects of compulsory pension insurance, the grounds for their occurrence and the procedure for their implementation and responsibilities, the responsibility of subjects of compulsory pension insurance.

Legislation of the Russian Federation on compulsory pension insurance comprises:

• Constitution of the Russian Federation;
• Federal Law "On Compulsory Pension Insurance in the Russian Federation";
• Federal Law "On the Basics of Compulsory Social Insurance";
• 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 compulsory medical insurance funds";
• Federal Law "On Labor Pensions in the Russian Federation";
• Federal Law "On individual (personalized) registration in the compulsory pension insurance system";
• other federal laws and those adopted in accordance with them of the Russian Federation.

In cases where an international treaty of the Russian Federation establishes rules other than those provided for by this legislation, the rules of the international treaty of the Russian Federation are applied.

BASIC CONCEPTS

Compulsory pension insurance agreement- concluded with a citizen if he has chosen a non-state pension fund (NPF) as an insurer to form and invest his pension savings. This is an agreement according to which the NPF is obliged, upon the onset of pension grounds, to assign and pay to the citizen the funded part of the labor pension or payments to his legal successors.

Insured persons- citizens who are subject to compulsory pension insurance.
The insured persons are citizens of the Russian Federation, as well as foreign citizens and stateless persons permanently or temporarily residing 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, 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 contributions to the Pension Fund of the Russian Federation;
• who are members of tribal, family communities of small peoples of the North, engaged in traditional economic sectors;
• clergy;
• other categories of citizens whose legal relations regarding compulsory pension insurance arise in accordance with Federal Law of December 15, 2001 N 167-FZ “On compulsory pension insurance in the Russian Federation”.

Compulsory pension insurance (OPI)- a system of legal, economic and organizational measures created by the state aimed at compensating citizens for the earnings they received before the onset of compulsory insurance coverage - pensions.
OPS in Russia is carried out by insurers - the Pension Fund of the Russian Federation and non-state pension funds.

Mandatory 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.

Individual (personalized) accounting- organization and maintenance of records of information about each insured person for the implementation of his pension rights in accordance with the legislation of the Russian Federation.
This information relates to length of service (insurance), insurance contributions for the insurance and funded parts of the labor pension, etc.
The Pension Fund of the Russian Federation opens an individual personal account for each insured person (ILS). The size of the pension for compulsory pension insurance depends on the funds accumulated on the individual insurance plan. The higher the earnings and longer work experience of a citizen, the more funds will be reflected in his individual personal account.

Policyholders- all legal entities, without exception, as well as individual entrepreneurs and persons who provide themselves with work, - lawyers, notaries, etc., engaged in private practice, paying insurance premiums for their employees (insured persons) or for themselves personally to the Pension Fund of the Russian Federation .

Individual personal account insurance number (SNILS)- number of the citizen’s individual account in the compulsory pension insurance system. This number is indicated on the insurance certificate of compulsory pension insurance.

Insurance certificate of compulsory pension insurance- a document that a citizen receives from the territorial office of the Pension Fund of the Russian Federation at his place of residence by filling out a form. A citizen entering work for the first time receives an insurance certificate through the policyholder (employer).
The insurance certificate indicates: individual insurance number, last name, first name, patronymic, date and place of birth, gender, date of registration as an insured person. An insurance certificate is presented when applying for a job, when concluding an employment contract, when contacting the Pension Fund on any issue, including the assignment (recalculation) of a pension.
From the moment of registration in the compulsory pension insurance system, data on the length of service, accrued and paid insurance contributions of the insured person for the assignment of a pension are confirmed on the basis of information from individual (personalized) records.

State Management Company (GMC)- a legal entity authorized by the Government of the Russian Federation to invest the pension savings of citizens transferred to it for trust management by the Pension Fund of the Russian Federation who did not exercise the right to choose a private management company or non-state pension fund, as well as those citizens who consciously entrusted the management of their pension savings to a state management company .
Currently, the functions of the State Management Committee are performed by the State Development Corporation "VEB.RF" (VEB.RF, VEB).
VEB.RF is creating two investment portfolios for investing citizens’ pension savings:

• investment portfolio of government securities, consisting of government securities of the Russian Federation, bonds of Russian issuers guaranteed by the Russian Federation, funds in rubles and foreign currency,
• expanded investment portfolio, which is formed from government securities of the Russian Federation and securities of constituent entities of the Russian Federation, bonds of Russian issuers, funds in rubles and foreign currency in accounts with credit institutions, mortgage-backed securities issued in accordance with the legislation of the Russian Federation on mortgage-backed securities , deposits in rubles and foreign currency, securities of international financial organizations.

In order for citizens’ pension savings to be invested in an investment portfolio of government securities, it is necessary to submit a corresponding application to the territorial administration of the Pension Fund of the Russian Federation. If a citizen has not applied to the Pension Fund with an application to select a portfolio of a state or private company or to transfer to a non-state pension fund, his funds will by default be invested in the expanded investment portfolio of the State Management Company.

Income from investing pension savings- dividends and interest (income) on securities and bank deposits, other types of income from operations on investing pension savings, net financial result from the sale of assets, financial result reflecting the change in the market value of the investment portfolio based on revaluation (in the manner determined by the Government Russian Federation).

Investment of pension savings, depending on the choice of the citizen, is carried out by a state management company, a private management company or a non-state pension fund.

Investing pension savings- activities of a state management company, private management companies or non-state pension funds for managing pension savings. The purpose of investing is to preserve and increase them. Pension savings funds are placed only in low-risk assets (cash and securities) permitted by Russian legislation:

• government securities of the Russian Federation;
• government securities of constituent entities of the Russian Federation;
• bonds of Russian issuers;
• shares of Russian issuers created in the form of open joint-stock companies;
• units (shares, shares) of index investment funds that place funds in government securities of foreign countries, bonds and shares of other foreign issuers;
• mortgage securities issued in accordance with the legislation of the Russian Federation on mortgage securities;
• funds in rubles in accounts with credit institutions;
• deposits in the currency of the Russian Federation and in foreign currency in credit institutions;
• foreign currency in accounts with credit institutions;
• securities of international financial organizations admitted for placement and (or) public circulation in the Russian Federation in accordance with the legislation of the Russian Federation on the securities market.

The Government of the Russian Federation may establish additional restrictions on the investment of pension savings.
Investment portfolio- assets (cash and securities) formed from funds transferred by the Pension Fund of the Russian Federation to the management company under one trust management agreement and separated from other assets.
The investment portfolio is formed by the management company in accordance with the investment declaration, which is an integral part of the trust management agreement for pension savings, and additional restrictions established by the Government of the Russian Federation.

"The Silent Ones" (everyday expression not enshrined in law) - citizens who have not exercised the right to choose a state or private management company or a non-state pension fund to manage their pension savings. The funds of these citizens are by default invested as part of the expanded investment portfolio of the state management company.

Inheritance of pension savings
The funded part of the pension is not inherited according to the laws of inheritance, but is transferred to the legal successors of the deceased citizen.

Non-state pension fund (NPF)- non-profit social welfare organization.
In the pension insurance market, NPFs carry out several types of activities, including:

• activities for non-state pension provision of NPF participants in accordance with non-state pension provision agreements;
• Acting as an insurer for compulsory pension insurance;
• Acting as an insurer of professional pension insurance.

Pension savings- these are funds that are formed through:

• the amount of insurance contributions by the employer for the funded part of the employee’s labor pension within the framework of compulsory pension insurance;
• amounts of additional insurance contributions for the funded part of the labor pension, including within the framework of the State Co-financing Program (from the citizen himself, the state and the employer);
• maternal (family) capital funds aimed at forming the funded part of the labor pension.

Succession of pension savings
Legal successors can receive funds from the pension savings of a deceased citizen, recorded on his ILS, if the citizen’s death occurred before the accumulative part of his labor pension was assigned to him or before the amount of this part of the pension was recalculated taking into account additional pension savings.
The legal successors are the persons specified in the citizen’s application for the distribution of pension savings (an agreement on compulsory pension insurance concluded by the insured person with a non-state pension fund). This application is submitted to the Pension Fund of the Russian Federation (or NPF). In the absence of the specified application (agreement), the relatives of the deceased citizen are recognized as legal successors, to whom the payment of pension savings is made regardless of age and state of working capacity in the following sequence:

• first of all - to children, including adopted children, spouses and parents (adoptive parents);
• secondly - to brothers, sisters, grandparents and grandchildren. In order to receive these funds, legal successors must apply to the territorial office of the Pension Fund within six months from the date of death of the insured person.

Management company selected by competition (in common parlance - private management company, PMC)- is a legal entity licensed to carry out activities related to the management of investment funds, mutual funds and non-state pension funds. Selected through a competition to invest pension savings transferred to her for trust management by the Pension Fund of the Russian Federation in accordance with applications from citizens regarding the selection of an investment portfolio (management company).
Only those management companies with which the Pension Fund of Russia has entered into trust management agreements for pension savings have the right to carry out trust management of pension savings funds. Competitions for the selection of management companies are held annually by the Federal Service for Financial Markets.
An integral part of the trust management agreement is the investment declaration of the management company, which establishes the purpose of investing pension savings transferred to it by the Pension Fund, the investment policy of the management company, as well as the composition and structure of its investment portfolio.
The management company has the right to offer several investment portfolios. For each investment portfolio, the Pension Fund concludes a separate trust management agreement with the management company.
The management company is obliged to invest pension savings exclusively in the interests of the insured persons - wisely and in good faith, based on the need to ensure the principles of reliability and profitability. Income from investing pension savings is not the property of the management company, but is attributed to the increase in funds transferred to it for trust management.

There always comes a time in life when a person loses the ability to work. It is not so important for what reasons this happens, either due to the onset of advanced age, or the ability to work was lost due to illness, but independently finding a means of subsistence becomes problematic. It is for this case that the government bodies of the Russian Federation have provided a pension insurance system.

What is it like and what does every citizen need to know about this issue? Let's figure it out.

Mandatory pension insurance

Today, the pension system is almost the only one in Russia that undergoes changes almost every year. Nevertheless, the main type was and remains compulsory state pension insurance - a system of state payments of labor pensions to citizens who have lost the ability to work. The accumulation of funds for making such payments is carried out at the expense of employers making monthly contributions to the Pension Fund.

Legal regulation

The fundamentals of state regulation in the compulsory pension insurance system are established in accordance with the Law “On Compulsory Pension Insurance in the Russian Federation” No. 167 - Federal Law of December 15, 2001. This document determines the legal status of the subjects of the OPS, their basic rights, duties and degree of responsibility. Additionally, pension insurance in the Russian Federation is regulated by:

• Constitution of the Russian Federation.
• Federal Law No. 173 “On Labor Pensions in the Russian Federation”, as amended on December 28, 2013.
• “On the basics of compulsory social Insurance" - Federal Law No. 165, edition 01.12.14.
• No. 27 - Federal Law of 04/01/96, “On individual registration in the compulsory pension insurance system.”
• Federal Law No. 272 ​​of October 16, 2010, “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Mandatory Medical Fund. insurance and territorial compulsory medical funds. insurance."
• Some other laws and regulations adopted on their basis.

Insurer

Based on the legislation of the Russian Federation, pension insurance in Russia is carried out by an insurer, which can be either state-owned (PFR) or non-state.

The state insurer is the Pension Fund of Russia (PFR), which has an extensive network of territorial branches, making up a single integral mechanism.

Along with the Pension Fund of the Russian Federation, non-state Pension Funds, whose activities are strictly controlled and regulated by law, can also act as insurers under compulsory insurance. The federal laws of the Russian Federation clearly define the procedure for the formation of pension savings, the possibility of investing them, the procedure for payments, as well as the amounts and terms of insurance contributions. Regardless of the status of the insurer, he has both rights and obligations.

Rights:

• require tax authorities to provide information about insured persons and policyholders (including confidential information), if this is necessary for the implementation of compulsory pension insurance;
• carry out checks related to the accrual, payment and recalculation of insurance coverage, obtain information on individual accounting of the insured;
• in case of detection of violations, require the heads of enterprises to eliminate them independently;
• to return the insurance premiums made back to the policyholders in the event that it is not possible to establish for which insured persons they were paid;
• carry out independent management of the funds of the Pension Fund of the Russian Federation, as well as control the legality of their expenditure.

Responsibilities:

• provide free consultations and promptly inform about innovations in the field of pension insurance;
• maintain a data bank of policyholders and individuals participating in the compulsory health insurance system on a voluntary basis;
• calculate and ensure timely payment of labor pensions and other payments provided for by the pension system of the Russian Federation;
• exercise control over documentation in the field of pension insurance, as well as guarantee the intended use of funds;
• register policyholders, as well as deregister them;
• formulate the draft budget of the Pension Fund of the Russian Federation and ensure its execution;
• promptly offer justification for the rate of insurance contributions, carry out high-quality accounting of funds and inform all participants in the process about their financial condition.

Policyholder

No pension insurance would be possible without one more participant in the process - the policyholder, which can be an organization, an individual entrepreneur or an individual who makes monthly contributions to the Pension Fund.

Rights:

• participate in the OPS through their representatives;
• defend your rights in court;
• require the insurer to provide free information about the amount of insurance coverage paid to the insured person for whom he made insurance contributions;
• Receive timely information from the insurer about changes in legislation in the field of compulsory insurance.

Responsibilities:

• transfer insurance premiums to the Pension Fund in a timely manner and in the most complete amount;
• immediately eliminate violations identified during inspections;
• provide documents to the Pension Fund to ensure the maintenance of personalized records and timely calculation of insurance coverage.

Insured person

Citizens of Russia, foreigners or stateless persons, temporarily or permanently living in the territory of the Russian Federation, who, according to the law, have the right to compulsory pension insurance, belong to the category of insured persons.

Rights:

• receive OPS payments in a timely manner and in sufficient volume, generated from funds of the Pension Fund of the Russian Federation;
• defend rights in court;
• upon request, receive information about the number of contributions to the Pension Fund and the timeliness of their payment.

Responsibilities:

• present documents containing exclusively reliable information as a basis for calculating a pension;
• promptly inform the insurer about any changes that could affect the amount and procedure for payment of insurance premiums.

Insurance certificate of the mandatory insurance system

To register your right to state pension insurance, you must obtain a special insurance certificate confirming the registration of the insured person. This document is unique for each participant in the pension program; information about all contributions made by the employer throughout his or her career is entered into the database using the personal account number. Subsequently, this will become the basis for calculating and accruing the labor pension.

You can receive a personal insurance pension certificate at any territorial branch of the Pension Fund of the Russian Federation within a month from the date of application or by writing an application at your place of work. The citizen is responsible for the certificate independently. After concluding an employment contract with an employee, the policyholder takes a copy of it or writes down the number to which deductions are made.

Contributions to OPS

Insurance contributions from compulsory pension insurance are practically the only source of replenishment of the Pension Fund, guaranteeing all citizens the receipt of a labor pension. The basis (base) for calculating insurance payments is the entire total income subject to taxation. In general, pension insurance contributions are calculated at a rate of 22% of income if the total amount does not exceed 670 thousand rubles. The extreme point of the tax base is considered to be 711 thousand rubles. — income exceeding this amount is not subject to insurance premiums. Tax is imposed on all amounts received by an employee as a result of work: salary, bonus, various financial incentives. Payments that are social compensations and guarantees are not taxed: grants, benefits, compensation, amounts received by inheritance, voluntary donations, volunteer fees, payments to citizens of foreign countries and stateless persons.

Insured voluntarily

In addition to the state compulsory pension system, there is also social pension insurance on a voluntary basis, carried out by non-state pension funds. By applying there, a citizen makes a decision about the need for additional financing of a personal pension in the future. This type of insurance can be provided by private pension funds or non-state insurance companies. What is the difference between pension insurance:

• there is a choice of various insurance programs;
• you can independently choose monthly or quarterly payments;
• the client independently determines the amount of funds to be paid at the end of the contract;
• You can independently regulate the size and order of payments.

This type of pension insurance is not mandatory; the contract is concluded solely on a voluntary basis. It absolutely does not cancel state pension insurance, but is an addition to it.

Formation of a funded pension

Today, pension insurance offers citizens a division of pension into two parts: compulsory, for which the state is responsible, and funded, transferred to the management of non-state funds. There is no need to worry here; the activities of NPFs are carefully controlled by the state. Such funds not only undertake to preserve the citizen’s pension contributions, but also undertake to increase them by investing in various areas through management companies. Thus, upon reaching retirement age, a citizen has the right to count on substantial dividends.

How to manage your pension yourself

In order to take advantage of the funded part of the pension, you need to personally contact a non-state pension insurance fund or insurance company and conclude an appropriate agreement (have an insurance certificate and passport with you). You also need to contact the territorial branch of the Pension Fund and write an application for transfer to the NPF.

If the selected pension insurance fund does not suit you for some reason, you have the right to switch to another company. To do this, you need to write a standard application and enter into an agreement with another insurer. This can be done annually from 01.09 to 31.12, however, if you have 5 or less years left before retirement age, then you lose this right. The funded part of the pension is also interesting because the right to it in the event of the death of the insured person passes to the legal successors; an application for this can be submitted to the NPF at any time.

The employer is the main payer of contributions for compulsory pension insurance. Insurance contributions to the Russian Pension Fund are paid from wages, as well as other types of remuneration accrued in favor of employees. Thanks to the accumulated funds of the fund, it is possible to transfer pension payments to those who have already retired and form the basis for upcoming payments.

The Pension Fund of the Russian Federation acts as an administrator for contributions to compulsory health and pension insurance. Contributions to the Pension Fund are transferred to:

1. Persons and organizations that pay wages to citizens, as well as other remunerations.
2. Individual entrepreneurs.
3. Individual (not individual entrepreneur).
4. Self-employed citizens, lawyers, notaries, arbitration managers.

Mandatory pension and health insurance

The compulsory pension insurance system (MPI) has been operating in the Russian Federation since 2002. As part of the reform, all citizens born in 1967 and later receive a pension, which is divided into an insurance and funded part. Both types of pensions are formed by paying compulsory insurance contributions.

Compulsory health insurance or compulsory medical insurance is part of the state social insurance program. The main advantage is equal opportunities for every citizen to receive medicine and medical care. Services are provided at the expense of funds that are transferred to the fund without fail under the terms of the state program.

Certificate of compulsory pension insurance

If a citizen of the Russian Federation gets a job without a certificate of compulsory pension insurance, the employer is obliged to draw up the document in accordance with the law. This rule also applies to persons who work under a contract.

A contractor who does not have a pension certificate must obtain one from the first employer. The corresponding questionnaire, which is filled out during the hiring process, is submitted to the Pension Fund of the Russian Federation within 14 days from the date of signing the employment contract.

Compulsory pension insurance system

The compulsory pension insurance system involves issuing appropriate policies from insurance companies. Thanks to a well-functioning mechanism, it is possible to support citizens of retirement age (who have lost their ability to work). The main participants in the system include insurers and policyholders, federal structures and insured persons.

Pension insurance is carried out in accordance with the norms of current legislation. According to the law, the right to compulsory pension insurance is given to citizens of the state, as well as to persons who work and live in the territory of the Russian Federation.

Payment of compulsory pension insurance

Payment of compulsory pension insurance contributions is carried out on the basis of an agreement concluded between the policyholder and the insurer. The amount of the established amount is indicated in the drawn up document. When the policyholder reaches the age specified by law, he will begin to be paid a state pension once a month. Disabled policyholders or citizens of the Russian Federation also receive the right to a pension upon the loss of a breadwinner. The amount of the future pension is determined by federal legislation. The accrual is supervised by the Pension Fund of the Russian Federation.

Federal Law on compulsory pension insurance

The Federal Law on compulsory pension insurance determines the foundations of the compulsory pension insurance system in the sector of state regulation of the Russian Federation. The law also regulates the relationships between the subjects of the community security organization, determines their legal status, status, responsibilities and rights. Separate articles of the law provide the grounds under which the obligations and rights of the above-mentioned entities arise. In case of violation or failure by subjects to fulfill the obligations imposed by law, appropriate types of liability are provided.

Mandatory Pension Insurance Fund

The Mandatory Pension Insurance Fund is rightly considered a key financial institution of the Russian Federation. A national-scale institution provides comprehensive government services in the segment of social security for citizens.

The structure of the Pension Fund of Russia includes eight departments in districts, 83 branches in various constituent entities of the Russian Federation and about 2,500 departments at the territorial level. Another branch operates in Baikonur (Kazakhstan).

How to conclude an agreement on OPS?

To conclude an agreement on OPS, you must contact a branch of Sberbank of the Russian Federation (or any other non-state pension fund), where you will be asked to present SNILS and a passport. Then you should submit an application requesting to transfer your funded pension account to a Sberbank branch. A representative of the financial institution will process your application using an electronic signature in digital format. If an application to the Pension Fund of the Russian Federation is submitted independently, a Sberbank employee will need to provide the number of the receipt received. Information can be transmitted over the telephone or using a convenient electronic service on the Internet.

Subjects of compulsory pension insurance

Insurers are responsible for the operation of the compulsory pension insurance system. This category in the Russian Federation includes the state pension fund and non-state pension funds.

Policyholders are also included among the subjects of compulsory pension insurance. This category of persons who pay contributions in favor of working citizens of the Russian Federation. Insurers include individual entrepreneurs, organizations and individuals.

Responsibilities of the insurer

The list of responsibilities of the insurer is quite wide:

1. Development of tariff rates for payment of insurance premiums. As well as the rationale for the proposed data.
2. Timely payment of labor pensions.
3. Assignment and recalculation of insurance coverage amounts in accordance with personalized accounting data and legal norms.
4. Control over incoming documents on the basis of which pensions are calculated. Including for privileged categories of citizens.
5. Design and control of the execution of the Pension Fund budget.
6. Targeted use of accumulated funds.
7. Providing citizens, public and government organizations with the necessary information about the work of the Pension Fund.
8. Accounting for incoming funds and registration of policyholders.

Responsibilities of the policyholder

The responsibilities of the policyholder include:

1. Receiving originals and duplicates of insurance certificates with subsequent transfer of documents to the insured persons. Certificates are issued to everyone who works in the company on the basis of a civil or employment contract.
2. Transferring to the insured persons copies of documents sent to the local branch of the Pension Fund. Information is transferred to persons working in the organization on the basis of a civil law or employment contract. The Pension Fund requires the relevant information for personalized accounting and inclusion in an individual personal account.
3. Check to what extent the details in the issued insurance certificate correspond to the identity documents of the hired employee.

Responsibilities of the insured persons

The responsibilities of the insured persons include:

1. Registration with the Pension Fund of the Russian Federation.
2. Receipt, secure storage and presentation upon request of the OPS certificate.
3. If the information contained in the individual personal account has changed, you should contact the Pension Fund with a corresponding application.
4. If the certificate is lost, send to the Pension Fund all the documents necessary to confirm the information on the personal account.
5. Other mandatory actions in accordance with federal legislation.

Every citizen of our country has social insurance in the event of a certain insured event. In the compulsory pension insurance system, this means that a citizen reaches a certain age and retires.

The compulsory pension system has been in effect in Russia since 2002, and pension provision is guaranteed to every resident of our country.

To ensure correct accounting of all pension rights of a citizen, personalized records are maintained. That is, every citizen of our country has his own personal account, on which all the results of his work activity are recorded.

In the insurance system, payments are made only when an insured event occurs. In OPS, such a case is when the insured person reaches a certain age for retirement. There are other insurance cases in which funds are paid from the personal account of the insured person. This:

• loss of ability to work;
• loss of a breadwinner.

The parties to the OPA are:

• insured persons are employees and employers (the latter pay contributions for their employees);
• The insurer is the state, represented by the Pension Fund. The Pension Fund's budget is formed at the expense of the insured persons' funds.

During official work, the employer pays contributions to the Pension Fund for each of its employees. It is for this reason that it is so important to receive a “white” salary - contributions to the Pension Fund depend on its size.

To become a participant in the OPS program, you just need to register in the system. The result of registration is SNILS - this is a plastic card that reflects the individual personal account number of a given citizen. When employed, this number must be presented to the employer for deductions.

Adult citizens receive SNILS on their own, and children - with the help of their parents / guardians / legal representatives. To do this, you need to contact the territorial office of the fund at your place of residence with a corresponding application.

How is a pension formed?

Russian citizens have a choice - to form only an insurance pension or to allocate part of the funds to the funded part. It is up to the citizen to decide, but only for the first 5 years of his or her working life.

The employer must contribute 22% of each employee's salary. Depending on which option the employee chooses, the distribution of these funds may occur as follows:

• when forming only an insurance pension - 6% for the payment of the basic part and 16% for the insurance pension itself;
• when forming both parts - 6% for the basic and funded parts, and 10% for the insurance pension.

There is currently a moratorium on the formation of the funded part from contributions to the Pension Fund. You can do this yourself:

• using a pension co-financing program;
• with the help of maternity capital.

Every employer must follow precise rules for paying pension insurance premiums for its employees. This:

1. quarterly reporting;
2. monthly payment;
3. compliance with deadlines for submitting reports, depending on the method of submission:

• in paper form - no later than the 15th day of the month following the month of the end of the quarter;
• in electronic form - no later than the 20th day of the second month following the month of the end of the quarter.

If the employer does not comply with the payment deadlines, he will be subject to sanctions in the form of a fine.

Conclusion

The formation of pensions for citizens is an important part of the state’s social policy. For failure to perform in good faith, the employer may be held liable.