Not pension insurance. insurance pension

Russia has a system of compulsory pension insurance (OPS) and pension provision guaranteed to all citizens our country. Accounting for the pension rights of all Russians is carried out using, where all data on his work activity are recorded on an individual citizen. We are all, in confirmation of which we have an OPS document - an insurance pension certificate.

The key participants in the OPS system are those who carry out for themselves and for their employees. Due to these payments, it is formed, the main expense item of which is the payment of pensions.

Compulsory pension insurance - what is it?

OPS - a set of measures organized by the state in the legal and economic spheres, aimed at reimbursement to citizens of a part of their earnings after they go on a well - deserved rest .

In other words, pensions are guaranteed in Russia. Each of us will have to form our pension rights and our future payment in this system. Payment of funds from the state is carried out after the onset of insured event, namely:

Citizens - participants in the OPS system are insured persons. They also include employers who pay insurance premiums for their employees. The main figure is the PFR itself, which controls and manages pension funds.

Fundamentals of OPS are regulated by law "On Compulsory Pension Insurance in the Russian Federation" No. 167-FZ of December 15, 2001. This document reflects the rights and obligations of all participants in the system, defines the principles for forming the PFR budget and spending its money, and approves the rules for paying insurance premiums.

Individual (personalized) accounting

The basis for the formation of a future pension in the OPS system are insurance premiums paid by the employer for the employee during his working life. This insurance principle has been operating in our country since 2002.

Becoming a member of the OPS system is simple: for this you need register in the system personalized account.

The system of such accounting appeared in Russia in 1997. With its creation, the quality of PFR funds management has changed and the procedure for assigning payments has been simplified.

The principles of organizing individual accounting are reflected in the law "On individual (personalized) accounting in the system of compulsory pension insurance" No. 27-FZ of 04/01/1996 It allows:

• register the basic data of the insured person;
• note the receipt of insurance payments from employers;
• record data on the place of work and the period of labor activity (including information on part-time employment);
• determine the number of accumulated points for calculating the future pension;
• independently control the status of your personal account.

PFR specialists register all Russian citizens, even children and adolescents, as well as foreign citizens and stateless persons. The result of registration is the opening of an individual personal account for a citizen and the assignment of a unique number to him - SNILS.

Insurance number of an individual personal account (SNILS)

Payment of insurance contributions to the Pension Fund

For policyholders, the procedure for paying insurance premiums to the Pension Fund is legally determined - every month no later than the 15th following the reporting one. This term can only be rescheduled if that date falls on a weekend or holiday. Then the last day of payment of contributions will be considered the next business day.

When calculating contributions to the OPS determined limit value wages from which payment is made. If the income exceeds this value, then another 10% of the tariff is provided. When calculating payments at an additional tariff in the presence of preferential jobs, the base limitation does not apply.

In addition, the employer provides quarterly single reporting form:

• no later than the 15th day of the second month following the reporting period, for submission in paper form;
• no later than the 20th day of the second month - for submission to in electronic format(in organizations with more than 25 employees, a digital signature is used).

Since April 1, 2016, an additional monthly reporting form has been introduced to identify the fact of work of insured persons and timely recalculation of their pension.

Failure to pay insurance premiums in full or some part of them is a violation of the direct obligation of the insured and entails fine.

Insurance premium rate in 2018

Tariff of payments to the Pension Fund for compulsory insurance in 2018 is 22% . The marginal wage for the calculation of contributions is currently 1021000 rubles.

As before, the additional tariff for insurers with preferential jobs is in 2018:

• according to List No. 1 - 9%;
• according to List No. 2 and "small lists" - 6%.

If the insured has carried out certification of workplaces, then, based on its results, a certain class of working conditions and the amount of additional tariffs for insurance premiums are established.

In 2018, the procedure for transferring funds under the OPS was changed due to the transfer of powers to account for pension contributions Federal tax service (FTS). In this regard, policyholders themselves (individual entrepreneurs, lawyers, etc.) transfer insurance premiums in a fixed amount - 26 545 rubles v current year. Previously, contributions were calculated as 26% of the annual minimum wage.

Since the beginning of 2016 codes have changed budget classification for the payment of insurance payments by individual entrepreneurs, and for penalties and interest - for all categories of payers.

The budget of the Pension Fund of the Russian Federation: how it is formed and what it is spent on

FIU is independent off-budget fund , his cash not included in federal budget and are spent only on the fulfillment of pension obligations.

When budgeting for fiscal year The main thing is the principle of balancing income and expenses. This document is approved by the President of the Russian Federation on the proposal of the Government.

Creating a budget PFR is carried out at the expense of:

• insurance payments, penalties and fines;
• interbudgetary financial assistance from the federal budget;
• profits from investing temporarily free cash;
• voluntary contributions from individuals and legal entities;
• funds pension savings those who are entitled to emergency payments.

PFR funds have special purpose. If it is necessary to make expenditures that are not budgeted for a certain financial year, amendments are made to the relevant budget in accordance with the law. The main purposes of spending funds from the PFR budget are:

• insurance payment and funded pension;
• delivery of pension amounts;
• financial support for the current activities of the PFR;
• payment of contributions to the pension savings guarantee fund.

PFR expenditures may exceed the available funds, which is observed in last years. This happens, among other things, due to non-payment of accrued insurance premiums by employers. To compensate for such expenses, subsidies are made from the budget of the Russian Federation to cover the deficit.

In the Russian Federation, pension provision operates on the terms of the mandatory pension insurance system (OPS), so it is guaranteed for all residents Russian Federation. From the transferred insurance payments, the budget of the country's Pension Fund is formed, from which registered citizens are paid pensions, assigned depending on the funds received on the personal account of each of the participants.

Clarification of some basic concepts of the OPS

Mandatory pension insurance is a system of measures (legal, economic) taken by the state and providing for compensation of the official income of citizens previously received by them (before retirement).

In Russia, the execution of these functions is carried out by special structures:

1. Pension Fund of the Russian Federation (state).
2. Non-state funds.

Insured persons are persons subject to the GPT. These include citizens who have the citizenship of the Russian Federation, citizens of other states and persons without citizenship, but permanently or temporarily living within the Russian Federation.

Personalized (individual) accounting is a procedure for concentrating and recording on a personal personal account (IPA) information for each insured person, including information about:

• his employment in the form of seniority;
• money transfers made for the formation of a pension.

The amount due to the recipient of the payment depends on the total amount of accumulated money. The account number (SNILS) of each recipient is indicated in insurance document(testimony).

An agreement on compulsory pension insurance is a document drawn up between a citizen and a non-state fund and predetermines, upon the occurrence of the event provided for in the transaction, the payment to the recipient from the NPF of a part of the collected amount (accumulative).

Insurers - legal organizations, individual entrepreneurs, making transfers to the Pension Fund of insurance payments for themselves and for employees(insured).

OPS structure

Pension insurance, involving all categories of people living in the Russian Federation, is divided into:

1. Mandatory, which is assigned:
   • upon reaching a certain age by law (old age);
   • when establishing a group ;
2. At ;
3. Voluntary, providing for payments formed from the amounts paid by employers and independent transfers of citizens.

Non-state owned PFs are entitled to conduct activities in both options.

The pension is paid to the recipient in the form of a fixed amount of money on a regular basis, when they reach a certain age, or as a benefit in some circumstances.

The pension consists of:

• fixed payment, which is transferred by the state without taking into account the income (earnings) received and the amount of contributions to those who have reached statutory age and if the applicant has a work experience (at least 10 years);
• , determined depending on the amount of payments paid in the Pension Fund for the period of employment by a citizen, and calculated as the ratio of the amount of capital before the appointment of payment and the number of months of waiting for payments (252 months);
• , citizens born in 1967 and younger, if before 2015 a choice was made in her favor.

Subjects of the pension insurance system

The main elements of the OPS system are:

• the main insurer or the Pension Fund of the Russian Federation;
• insurers or employers paying their own contributions and for employees;
• by insured persons or registered citizens who have received a certificate of an OPS participant.

The factor determining belonging to the category of the insured is the transfer of insurance payments to the PF by persons with Russian citizenship working in the country or abroad, stateless persons and citizens of other states present in the Russian Federation temporarily or permanently.

Attention! Insurers or organizations and persons engaged in private (individual) activities belonging to several categories are required to pay insurance premiums for all available reasons.

In addition, for the obligations of the insurer (PF), which carries out compulsory insurance, liability is also accepted by the state. NPF can also perform the functions of an insurer, but only in relation to the formation of the funded part.

Obligations and rights of system participants

The legislation of the Russian Federation defines the rights and responsibilities for the participants in the OPS system in the implementation of functions, the rules for the formation and spending budget funds funds, as well as the rules for payment of payments (FZ on compulsory pension insurance, No. 167 of December 15, 2001).

The insured is obliged to register as such in the Pension Fund of the Russian Federation and pay the premiums on time and in full.

The insurer is obliged:

1. account for and control incoming funds;
2. ensure strictly targeted use of proceeds;
3. assign and pay pensions (insurance, funded).

The insured persons have the right:

• bring in additional contributions(in excess of the mandatory amount) for the pension option:
• receive statements from your individual account.

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Obtaining an insurance certificate

An insurance document (SNILS certificate) can be obtained by anyone who wishes independently or through an employer.

When applying in person to the PF department at the place of actual residence (registration), the applicant provides a questionnaire and a document proving his identity (certificate, passport). The certificate must be issued within 5 working days.

When applying for a job, the data of a citizen who does not have a personal account in the OPS system is sent by a specialist in the employer's personnel structure to the PF division within 17 days from the date of employment. The PF registers the applicant in the system and prepares the SNILS certificate within no more than 5 working days after receiving the documents from the employer. The prepared form is issued by the insured to a newly registered person within up to 7 days.

For obtaining SNILS for a minor child, one of the parents applies to the PF department with the following documents:

• with your passport;
• statement;
• birth certificate of the child;
• certificate of registration at the place of residence or at the place of stay.

Children from 14 to 18 years old can obtain a document from the PF on their own if they have a passport.

Contents of the pension insurance contract

If a citizen has chosen an NPF as an insurer for the formation of a funded pension, then an agreement on compulsory pension insurance is concluded between them.

According to the terms of the contract, the fund is obliged to assign to the insured person and pay him, upon reaching the legally determined age, the funded share of the labor pension. In the event of the death of a registrant, payments are made in favor of the legal successors.

The text of the document contains a description of the personal data of the registered person, information about the insurance situation, details of the parties, as well as:

• the duration of the transaction;
• obligations and rights of the parties-participants (PF, the insured person);
• accounting of received money, their subsidization;
• responsibility of participants for improper fulfillment of contractual obligations in accordance with the legislation of the country;
• requirements for assigning and making payments from the accumulative part of the capital by age;
• criteria for transferring the accumulated amounts to the legal successors of the deceased insured person;
• conditions for making additions and requirements for the transaction.

In the same period, only one insurance contract can be concluded between a citizen and an NPF.

Attention! The agreement is recognized as having entered into force from the date of receipt of the money transferred by the insurer to the settlement account of the selected fund.

Formation of the components of the pension

In the CPF system, insurance and funded pensions are formed mainly at the expense of insurance premiums. Until 2014, employers paid employee contributions for both types of pensions. However, until the end of 2015, citizens were given the right to choose whether to allocate the entire amount to the formation of an insurance pension or distribute it between insurance and funded pensions.

The total rate for insurance payments (22%), taking into account the chosen method, is distributed as follows:

• in the event of the formation of the insurance part, 6% is allocated for the payment of the basic share to current pensioners and 16% for the formation of a payment in the future of the most insured;
• in the case of the formation of the insurance and funded parts of the pension, 6% is allocated for the payment of the basic share, 10% for the formation of the payment of the most registered person, and 6% for the payment of the funded share.

The possibility of distributing insurance premiums is still available to those who have entered into an employment relationship and for them for the first time contributions began to be received after 01/01/2014.

Citizens who have made a choice in favor of forming an insurance and funded pension have the right to refuse to form a funded pension at any time. To do this, you must submit an application or change the decision before the end of the year in which the application was submitted, withdrawing it.

Attention! The state does not index the funded share of the payment. Investing accumulated funds can be both profitable and unprofitable, which will affect the amount of pension in the future.

Payment and rates of insurance premiums

The accrual of contributions to the OPS is made taking into account the maximum amount of earnings ( 865,000 rubles in 2019). If the income exceeds the specified value, an additional tariff (10%) is provided.

Payments are subject to payment in the PF by the employer no later than the 15th day of the month, and are also reflected in mandatory reporting in a single form, transmitted to the regulatory authorities in paper and electronic form. Violations of the deadlines for the transfer of contributions and their volume serve as a reason for imposing a fine on the insured.

The tariff for transferring contributions in the current year is 22%. For himself, the policyholder pays 26% of the annual minimum wage, which in 2019 amounted to 11,280 rubles. For self-employed persons and entrepreneurs without employees, fixed payment will amount to 26,545 rubles with the addition of 1% of the amount exceeding 300,000 rubles.

Important! The money of the country's Pension Fund is not an integral part of the federal budget and is intended only for the fulfillment of targeted obligations.

PF expenses in some periods may exceed the amount of accumulated funds if employers for various reasons do not pay assessed contributions. The resource gap is covered by subsidies from state budget RF.

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Last changes

The current moratorium on the full use and disposal of pension savings has been extended until 2020 inclusive.

Our experts monitor all changes in legislation in order to provide you with reliable information.

BASIC CONCEPTS

Agreement on compulsory pension insurance- is concluded with a citizen if, for the formation and investment of his pension savings, he has chosen a non-state pension fund (NPF) as an insurer. This is an agreement according to which the NPF is obliged upon the occurrence pension grounds carry out the appointment and payment of the funded part of the labor pension to the citizen or the payment of his successors.

Insured persons- Citizens covered by compulsory pension insurance.
The insured persons are citizens of the Russian Federation, as well as permanently or temporarily residing on the territory of the Russian Federation Foreign citizens and stateless persons:

• 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 an author's and license agreement;
• self-employed (individual entrepreneurs, lawyers, notaries engaged in private practice);
• who are members of peasant (farmer) households;
• working outside the territory of the Russian Federation in case of payment of insurance premiums to the Pension Fund of the Russian Federation;
• who are members of tribal, family communities of the small peoples of the North, engaged in traditional sectors of management;
• clergymen;
• other categories of citizens whose legal relations are subject to mandatory pension insurance arise in accordance with federal law dated December 15, 2001 N 167-FZ "On Compulsory Pension Insurance in the Russian Federation".

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 benefits for the burial of deceased pensioners who were not subject to compulsory social insurance in case of temporary disability and in connection with motherhood on the day of death.

Individual (personified) accounting- organizing and keeping 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 the work (insurance) length of service, insurance premiums 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 mandatory pension insurance pension depends on the funds accumulated in the ILS. The higher the earnings and the longer the length of service 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 self-employed persons - 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 .

Insurance number of an individual personal account (SNILS)- the number of the citizen's individual account in the compulsory pension insurance system. This number is indicated in the compulsory pension insurance certificate.

Insurance certificate of compulsory pension insurance- a document that a citizen receives in territorial body FIU at the place of residence by filling out a questionnaire. A citizen who first came to work receives an insurance certificate through the insured (employer).
The insurance certificate indicates: ILS 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 applying to the Pension Fund of the Russian Federation on any issue, including for the appointment (recalculation) of a pension.
From the moment of registration in the system of compulsory pension insurance, data on the length of service, accrued and paid insurance premiums of the insured person for the appointment of a pension are confirmed on the basis of information from an individual (personalized) account.

State Management Company (GUK) - entity, authorized by the Government of the Russian Federation to invest the pension savings of citizens transferred to it in trust management by the Pension Fund of the Russian Federation, who did not exercise the right to choose a private management company or NPF, as well as those citizens who consciously entrusted the management of their pension savings to a state management company.
At present, the functions of the GUK are performed by State Corporation development "VEB.RF" (VEB.RF, VEB) .
VEB.RF forms two investment portfolios for investing pension savings of citizens:

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

In order for the funds of pension savings of citizens to be invested in the investment portfolio of government securities, it is necessary to submit an appropriate application to the territorial department of the Pension Fund of the Russian Federation. If the citizen did not apply to the FIU with a statement on the choice of a portfolio of state or private company or about transferring to the NPF, its funds will be invested by default in the expanded investment portfolio of the GAM.

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

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

Investment of pension savings- activities of the state management company, private management companies or non-state pension funds to manage 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 law:

• government securities of the Russian Federation;
• government securities of the subjects of the Russian Federation;
• bonds of Russian issuers;
• shares of Russian issuers established in the form of open joint stock companies;
• units (shares, shares) of index investment funds investing in government securities foreign states, bonds and shares of other foreign issuers;
• mortgage-backed securities issued in accordance with the legislation of the Russian Federation on mortgage-backed securities;
• cash in rubles on accounts with credit institutions;
• deposits in the currency of the Russian Federation and in foreign currency in credit institutions;
• foreign currency on accounts in credit institutions;
• securities of international financial organizations admitted to 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) generated from funds transferred by the Pension Fund of the Russian Federation to the management company under one agreement trust management 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.

"Silent" (common expression not enshrined in legislation) - citizens who did not use 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 an 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 organization social security.
In the pension insurance market, NPFs carry out several types of activities, including:

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

Retirement savings These are funds that are formed from:

• employer's insurance premiums funded part employee's labor pension under compulsory pension insurance;
• the amounts of additional insurance premiums 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);
• funds of maternity (family) capital, aimed at the formation of the funded part of the labor pension.

Assignment of pension savings
Assignees may receive the funds of the pension savings of the deceased citizen, recorded on his ILS, if the death of a citizen occurred before the assignment of the funded part of the labor pension to him or before the recalculation of the amount of this part of the pension, taking into account additional pension savings.
The legal successors are the persons indicated 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 to the NPF). In the absence of this 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, spouse and parents (adoptive parents);
• in the second place - brothers, sisters, grandfathers, grandmothers and grandchildren. In order to receive these funds, the 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 everyday life - a private management company, PMC) is a legal entity licensed to carry out management activities investment funds, mutual investment funds and non-state pension funds. Selected by tender for the investment of pension savings transferred to it for trust management by the Pension Fund of the Russian Federation in accordance with citizens' applications for the choice of an investment portfolio (management company).
Only those management companies with which the Pension Fund has entered into agreements on trust management of pension savings are entitled to carry out trust management of pension savings funds. Competitions for the selection of management companies are held annually by federal Service on 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 PFR, 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 PFR enters into 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 - reasonably 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.

Each person with the approach of old age is increasingly beginning to think about the size of the future pension. After all, it is the pension that is an excellent help for non-working citizens who, due to their age, cannot provide for themselves on their own. Therefore, the pension insurance system in any developed state occupies a special niche.

If we talk about what pension insurance is, then it is customary to understand a certain type long term insurance . As a result of which the life of a citizen is insured, periodically paying pension contributions. While the insurer assumes the obligation to timely pay the pension to the insured person upon the arrival of a certain period.

It is important to note that the payment of funds in the implementation of pension insurance is made only when the insured citizen reaches the required age. Nevertheless, according to our legislation, a person who has concluded an agreement with an insurance non-governmental organization can independently determine for himself the age at which the insurer will be obliged to pay him a pension. In addition, the amount of pension payments to be received by an insured citizen who has concluded a voluntary (optional) insurance contract depends on several main factors:

- from the total amount of insurance premiums paid for the entire period of the contract;

- also the amount of payments depends on how much time has passed since the date of conclusion insurance contract until the commencement of pension payments. Simply put, the more time has passed since the conclusion of the agreement, the longer the entire period for which the total amount will accumulate, respectively. As a result, the insured citizen will simply receive a larger pension;

- in addition, the gender of the insured citizen also matters. Thus, for women, the amount of pension insurance contributions is higher than for men. However, there are many pension insurance programs in which the gender of the insured person does not affect total amount insurance payments;

- the age of a citizen who wants to insure is also of no small importance. The fact is that the older the insured citizen is, the shorter the accumulation period will be and the larger the insurance premium will be.

These indicators fundamentally distinguish between compulsory and optional insurance for future pensioners.

What types of pension insurance are provided for citizens?

Currently, pension insurance is based on two main types of pensions: a mandatory state pension and an optional, that is, voluntary, non-state pension. Thus, if mandatory pension provision is strictly regulated by law and other regulations and is guaranteed to citizens by the state, then optional (voluntary) pensions have their own specific nuances, which will directly depend on the terms of the concluded insurance agreement.
Based on this, it can be said that There are two main types of pension insurance:

1. Mandatory pension insurance, which is guaranteed to all citizens by the state on the basis of current legislation. The payment of pensions under this type of insurance is provided for all persons of retirement age by a specially created pension fund, which in this case acts as an insurer. And since all citizens are covered by state pensions, they are considered already insured.

That is, for each citizen in the pension fund, an individual account is opened, to which the employers of the insured citizen make permanent deductions from his legal salary. It is from these monthly deductions that the labor pension for each individual working person is formed as a result.

2. Optional, voluntary pension insurance is an additional type of pension provision for citizens, which is provided by various non-state funds. The principle of operation of voluntary pension insurance of citizens is based on similar concepts as the state pension insurance. Only given type pension insurance, in fact, is one of the types accumulative insurance life, in which the overall dimensions mandatory contributions and the frequency of their payments are established by the insured himself, according to the terms of a particular contract.

Insurers can be any non-state pension funds and other formations that undertake to pay an additional pension to the insured person upon the onset of the term established by the contract. Today, there are many different pension insurance programs that differ significantly general conditions, which gives citizens an excellent choice and the opportunity to choose the most suitable option for themselves.

life insurance won't make a pensioner's life better, so why would I? it would be better if the pension was raised so that she could travel in her old age, as all European pensioners do!

Every citizen of our country has social insurance in case of a certain insured event. In the system of compulsory pension insurance, this is the achievement by a citizen certain age and retirement.

The OPS system has been operating in Russia since 2002, and pension provision is guaranteed to every citizen of our country.

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

In the insurance system, payments are made only upon the occurrence of an insured event. In the OPS, such a case is the achievement by the insured person of a certain age for retirement. There are others insured events, at which funds are paid from the personal personal account of the insured person. This:

• disability;
• loss of a breadwinner.

The parties to the GPT are:

• the insured persons are employees and employers (the latter pay contributions for their employees);
• the insurer is the state represented by the FIU. The PFR budget is formed at the expense of the insured persons.

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

To become a member of the OPS program, it is enough to register in the system. The result of registration is SNILS - this is a plastic card that reflects the number of the individual personal account of this 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 the place of residence with the appropriate application.

How is the pension formed?

The citizens of Russia have a choice - to form only an insurance pension or send 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 labor activity.

The employer must deduct 22% of the salary of each employee. Depending on which option the employee chooses, the distribution of these funds can take place 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% each for the basic and funded part, and 10% for the insurance pension.

Now there is a moratorium on the formation of the funded part of the contributions to the Pension Fund. You can do it yourself:

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

Each employer must follow the exact rules for paying premiums for the pension insurance of their employees. This:

1. quarterly reporting;
2. monthly payment;
3. compliance with the deadlines for reporting, 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 deadlines for paying contributions, he will face sanctions in the form of a fine.

Conclusion

The formation of pensions for citizens is an important part social policy states. For evasion of conscientious performance, the employer may be held liable.