2) individuals for the purpose of paying insurance premiums for another individual for whom insurance premiums are not paid by the policyholder in accordance with this Federal Law and the legislation of the Russian Federation on taxes and fees;
3) insured persons who, as policyholders, pay insurance premiums in a fixed amount, in part exceeding this amount, but in total no more than the amount determined as the product of eight times the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid, and the tariff of insurance contributions to the Pension Fund of the Russian Federation, established by subparagraph 1 of paragraph 2 of Article 425 of the Tax Code of the Russian Federation, increased by 12 times;
4) individuals for the purpose of paying additional insurance contributions for a funded pension in accordance with the Federal Law “On additional insurance contributions for a funded pension and state support for the formation of pension savings”;
5) individuals, for the purpose of paying insurance contributions to the Pension Fund of the Russian Federation for themselves, permanently or temporarily residing in the territory of the Russian Federation, who are not subject to compulsory pension insurance, in accordance with this Federal Law, with the exception of persons specified in subparagraph 6 of this point;
6) individuals, for the purpose of paying insurance contributions to the Pension Fund of the Russian Federation for themselves, applying the special tax regime “Professional Income Tax”, permanently or temporarily residing in the territory of the Russian Federation.
2. Persons who have the right to voluntarily enter into legal relations under compulsory pension insurance on several grounds listed in paragraph 1 of this article have the right to voluntarily enter into legal relations under compulsory pension insurance on each of the grounds.
3. The persons specified in subparagraphs 1, 2, 3, 5 and 6 of paragraph 1 of this article enter into legal relations under compulsory pension insurance and terminate legal relations under compulsory pension insurance by submitting an application to the territorial body of the Pension Fund of the Russian Federation according to the rules approved in in the manner determined by the Government of the Russian Federation.
4. The persons specified in subparagraph 4 of paragraph 1 of this article enter into legal relations for compulsory pension insurance in order to pay additional insurance contributions for a funded pension in the manner prescribed by Federal Law
5. The persons specified in subparagraphs 1 - 3, 5 and 6 of paragraph 1 of this article pay insurance premiums to the appropriate accounts of the Federal Treasury using budget classification codes intended to account for insurance premiums paid voluntarily.
The minimum amount of insurance contributions of persons specified in subparagraphs 1 - 3 and 5 of paragraph 1 of this article is determined as the product of the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid and the tariff of insurance contributions to the Pension Fund of the Russian Federation , established by subparagraph 1 of paragraph 2 of Article 425 of the Tax Code of the Russian Federation, increased by 12 times.
The maximum amount of insurance contributions of persons specified in subparagraphs 1 - 3, 5 and 6 of this article cannot be more than the amount determined as the product of eight times the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid and the tariff insurance contributions to the Pension Fund of the Russian Federation, established by subparagraph 1 of paragraph 2 of Article 425 of the Tax Code of the Russian Federation, increased by 12 times.
The calculation period for insurance premiums is a calendar year. When submitting an application for voluntary entry into legal relations under compulsory pension insurance, the corresponding billing period begins from the day the said application is submitted to the territorial body of the Pension Fund of the Russian Federation. When submitting an application for termination of legal relations under compulsory pension insurance, the billing period ends on the day the said application is submitted to the territorial body of the Pension Fund of the Russian Federation.
The persons specified in subparagraphs 1 - 3, 5 and 6 of paragraph 1 of this article, independently, taking into account the restrictions established by this paragraph, determine the amount of insurance premiums and calculate the specified insurance premiums payable for the billing period.
If an application for voluntary entry into legal relations (termination of legal relations) for compulsory pension insurance is submitted to the territorial body of the Pension Fund of the Russian Federation during the billing period, the amount of insurance contributions payable for this billing period is determined in proportion to the number of calendar months during which the person consisted of legal relations regarding compulsory pension insurance. For an incomplete month, the amount of insurance premiums is determined in proportion to the number of calendar days of this month.
The periods of payment of insurance premiums by persons specified in subparagraphs 1 - 3, 5 and 6 of paragraph 1 of this article are counted towards the insurance period. The duration of the periods of payment of insurance premiums by persons specified in subparagraphs 2 and 5 of paragraph 1 of this article counted towards the insurance period cannot be more than half of the insurance period required for the assignment of an old-age insurance pension.
Persons specified in subparagraph 6 of paragraph 1 of this article, if the total amount of insurance premiums paid during the calendar year was not less than the fixed amount of the insurance contribution for compulsory pension insurance, determined in accordance with the legislation of the Russian Federation on taxes and fees, taking into account the provisions of paragraph seven of this paragraph, the insurance period includes a period equal to the corresponding billing period, determined in accordance with paragraph four of this paragraph. If the total amount of insurance premiums paid during a calendar year by these persons is less than the fixed amount of the insurance premium for compulsory pension insurance, determined in accordance with the legislation of the Russian Federation on taxes and fees, the period determined in proportion to the insurance premiums paid is included in the insurance period. but not more than the duration of the corresponding billing period, determined in accordance with paragraph four of this paragraph.
6. Payment of additional insurance contributions for a funded pension by the persons specified in subparagraph 4 of paragraph 1 of this article is carried out on the terms and in the manner established by the Federal Law “On additional insurance contributions for a funded pension and state support for the formation of pension savings.”
7. The right of the persons specified in paragraph 1 of this article to insurance coverage for compulsory pension insurance, including taking into account additional insurance contributions for a funded pension, employer contributions paid in favor of the insured person, and contributions for co-financing the formation of pension savings in accordance with the Federal Law “On additional insurance contributions for funded pensions and state support for the formation of pension savings”, is implemented subject to the conditions established by the Federal Law “On Insurance Pensions” and the Federal Law “On Funded Pensions”.
Judicial practice under Article 29 of the Federal Law of December 15, 2001 No. 167-FZ
Decision No. 2-182/2019 of April 24, 2019 in case No. 2-182/2019
Gavrilov-Yamsky District Court (Yaroslavl Region) - Civil and administrative
From these states, as well as on the territory of the former USSR during the time before the entry into force of this Agreement (clause 2 of Article 6 of the Agreement). Clause 2 of Article 29 of the Federal Law “On Labor Pensions” establishes that when it is applied, payment of contributions to state social insurance before January 1, 1991, the unified social tax (contribution) and the unified...
Decision No. 2-502/2019 2-502/2019~M-355/2019 M-355/2019 dated April 23, 2019 in case No. 2-502/2019
Novotroitsk City Court (Orenburg Region) - Civil and administrative
In the book of Andryushkov Yu.N.: - 05/03/1983 enrolled as an electrician in the Mary signaling and communications department of the Saz railway. as someone who arrived for practical training from school; - 29. 06.1983 awarded the third category of electrician; - 07/01/1983 dismissed due to completion of practical training; - 09/07/1983 enrolled at the Telegraph and telephone station as a 3rd category cable welder in the city...
Decision No. 2-1415/2019 2-1415/2019~M-945/2019 M-945/2019 dated April 8, 2019 in case No. 2-1415/2019
Central District Court of Sochi (Krasnodar Territory) - Civil and administrative
Pension insurance in the Russian Federation" includes individuals who voluntarily enter into legal relations under compulsory pension insurance in accordance with subparagraph 5 of paragraph 1 of Article 29 of this Federal Law as insured - these are individuals for the purpose of paying insurance contributions to the Pension Fund of the Russian Federation for themselves, permanently or temporarily residing on the territory of the Russian Federation, in which...
Decision of March 29, 2019 in case No. A79-1327/2019
Arbitration Court of the Chuvash Republic (AC of the Chuvash Republic)
Cheboksary, Lenin Avenue, 4 http://www.chuvashia.arbitr.ru/ In the name of the Russian Federation DECISION Cheboksary Case No. A79-1327/2019 March 29, 2019 The operative part of the decision was announced on March 22, 2019. The full text of the decision was made on 29. 03.2019. Arbitration Court of the Chuvash Republic - Chuvashia, composed of judge Trofimova N...
Decision of March 20, 2019 in case No. A27-20277/2018
Arbitration Court of the Kemerovo Region (AC of the Kemerovo Region)
The following calendar year (information about individuals who independently pay insurance premiums, who voluntarily entered into legal relations for compulsory pension insurance in accordance with Article 29 of the Federal Law of December 15, 2001 No. 167-FZ). According to paragraphs 36-38 of the Instruction on the procedure for maintaining individual (personalized) records of information about insured persons", approved by order of the Ministry of Labor of Russia...
The new provision on compulsory pension insurance is a reform, as a result of which the entire population becomes insured. Everyone who becomes a member of the formed insurance company is provided with an individual personal account (IPA) with a permanent number, which is opened by the Pension Fund.
Dear reader! Our articles talk about typical ways to resolve legal issues, but each case is unique.
If you want to know how to solve exactly your problem - contact the online consultant form on the right or call by phone.
It's fast and free!
During the working period of the insured, employers who calculate and pay wages are required to transfer part of the money earned in the form of insurance premiums to form labor benefits for length of service.
The concept of compulsory pension insurance
The adopted rules of compulsory pension insurance in the Russian Federation are the main measures in the system of government measures aimed at compensating the population for the payments they receive. This measure is enshrined in the Russian Federation by the organizational, legal and financial framework.
In addition, these settings define:
- the legal status of those who represent potential subjects of compulsory pension insurance;
- the procedure for implementing obligations and rights;
- responsibility of representatives of all groups of compulsory pension insurance.
Representatives of compulsory pension insurance departments can be divisions of the state apparatus vested with the functions of power and management. Federal law determines that the Pension Fund and its territorial departments, which are government agencies, must represent the insurer under the new reform.
Status of insured persons Federal Law No. 167-FZ gives citizens of Russia, representatives of citizens of other countries living in the territory of the Russian Federation and persons without citizenship the status of insured persons.
The following categories of citizens are recognized as insured:
- persons engaged in individual entrepreneurial activities;
- members of agricultural enterprises;
- families of communities of small peoples, whose representatives are the peoples of the North;
- representatives of workers in the service sector under a labor agreement with the employer;
- working outside the Russian state, regularly transferring insurance premiums.
Federal law also allows policyholders to appoint a special non-profit organization - a non-state pension fund.
Subjects of compulsory pension insurance
The new law on monetary compensation for lost earnings, which has been put into effect, defines the rights, scope of responsibilities, and obligation of representatives of participants to carry out this event. This state measure defines the federal government with all the institutions included in this structure as the subjects of this event.
- enterprises and organizations;
- individual entrepreneurs.
The role of insurers under the new reform is assigned to:
- Russian Pension Fund;
- a special type of non-profit structure - a non-state pension fund.
The insurer is vested with the following rights by law:
- inspect the order and correctness of all financial receipts and expenses, documents related to information about the insured entities;
- demand strict elimination of all identified violations, errors and shortcomings from officials at any level;
- receive information and present it in any volume to the tax authorities; only information containing a trade secret is subject to exclusion;
- carry out management and control of the main financial plan of the Pension Fund;
- act before policyholders to protect the interests of the insured;
- if necessary, the insurer is obligated to return insurance payments.
The insurer's responsibilities are also determined by the current laws of the new system of material support for length of service:
- control the timely accrual and payment of insurance premiums;
- calculate, establish and explain the size of insurance transfer rates;
- accrue, review and monitor the timely payment of labor benefits and all expenses associated with the costs of them;
- check the documents provided for the appointment of compulsory insurance coverage, as well as control its recalculation;
- participate in the preparation and implementation of a financial plan for the income and expenses of the Pension Fund;
- mandatory provision of the necessary information to policyholders and insured persons;
- take into account and control incoming funds from compulsory pension insurance;
- carry out mandatory control over incoming accruals and their intended use;
- registration and deregistration of insured persons;
- legal relations between insured persons and policyholders must be included in the state database; control of information about all categories of insured persons is assigned to the insurers of the new current long-service cash insurance system;
- conduct free consultations and inform insured persons and policyholders through territorial bodies on all issues of pension insurance;
- carry out work to develop cash security insurance that compensates for loss of earnings with foreign organizations.
The federal law and all existing legislative acts of this pension insurance reform provide for a number of provisions that the insurer bears in case of violation of the established provisions:
- mandatory return to policyholders of payments from identified insured persons;
- maintain information communication with government bodies of local self-government organizations and record keeping, taking into account the requirements of existing legislation:
- Federal Law No. 1-FZ “On Electronic Digital Signature”, Federal Law,
- N 149-FZ “On information, information technologies and information protection”,
- Federal Law N 152-FZ “On Personal Data”.
Third, they are also the main participants in the tactics developed by the state to protect compulsory pension insurance of a person, these are citizens of the Russian Federation, as well as foreign citizens who have permission to permanently or temporarily reside on Russian territory. Persons who do not have Russian citizenship are no exception.
Choosing a pension option
Citizens born in 1967 and subsequent years, on the basis of federal regulations that have entered into legal force, have the right to choose an insurance premium of a certain tariff for the funded part of labor benefits for long service. This applies to the population of established years of birth, registered in the Pension Fund branches.
Cash security options:
- continuation of the creation of the funded part of the monetary security for long service, adopting 6% of the insurance premium rate;
- direct existing insurance contributions to the development of an insurance type of pension, while the process of forming a funded pension is stopped.
All insurance contributions from 2014 to 2015 are aimed at the formation and development of an insurance pension, registered in the form of personal coefficients of future monetary security for length of service.
The investment of funds registered in the individual personal account of citizens in the Pension Fund of Russia or the National Pension Fund of the Russian Federation continues to be invested by compulsory pension insurance (OPI) insurers and, when a cash benefit is assigned, will be paid to the insured person.
What is the significance of a funded pension?
The preservation of a funded pension is accepted by every citizen, considering this option after a thorough comprehensive study of this issue.
Possibilities of savings funds:
- the funded part of the pension can be manipulated, NPF or the selected management company can invest the accumulated funds;
- accumulated pension funds can be inherited by law by the legal successors of the insured person;
- The funded part of the pension represents funds credited to an individual account, while insurance contributions only form the right to receive it.
- non-state pension fund;
- private management company.
The submitted application to the local Pension Fund will determine the amount of contributions to the funded pension.
For those who do not submit an application for choosing a management company or non-state pension fund before December 31, 2015, the formation of savings will cease. Those contributions that will be transferred by the employer will form the insurance pension.
Social pensions
Categories of citizens who do not have the opportunity to earn a labor pension are provided with a social pension. This guaranteed fixed amount, which is not related to length of service by insurance premiums, is paid from public funds.
The recipients of such state support are:
- disabled people of III, II, I degrees;
- disabled people from childhood;
- children who have lost their parents under the age of eighteen and children of a deceased single mother;
- elderly people.
For all groups of disabled people, the amount of cash benefits is calculated in the following order:
- An old-age pension (age category 60 and 55 years) in 100% of the basic amount is assigned to:
- representatives of the peoples of the North with a small population category, aged 55 and 50 years;
- persons aged 65 and 60 years who do not have the right to receive money to compensate for loss of earnings;
- disabled people with limited ability to work, second degree;
- orphans who have lost one of their parents must be provided with a cash benefit of at least 470 rubles per month.
- A 100% amount of the main part of the labor pension is being considered to provide for disabled people of the following groups:
- disabled people of groups III and II who do not have the opportunity to engage in full-time work since childhood,
- persons with disability group III with limited ability to work;
- disabled children;
- children who have become orphans under the age of 18;
- children of a deceased single mother.
- 85% of the basic part of the old-age pension (60 and 65 years old) is accrued to group I disabled people with limited ability to perform labor functions.
Recalculation and indexation of pensions
For now, according to Russian legislation, they carry out annual indexation of labor cash benefits, focusing on the growth rate of the cost of living of the previous year. The assignment of a pension is made upon the application of the person entitled to receive it.
If necessary, recalculation of cash benefits or transfer to another type is also carried out upon the personal application of the pensioner.
Each type of pension has a specific validity period:
- old-age pensions are awarded for life, for length of service in a certain field;
- cash disability benefits are valid for the period specified by it;
- Payments related to the loss of a breadwinner are assigned until the family member of the deceased reaches the age of majority.
The procedure for insured persons to apply for the appointment and payment of accumulated funds
The procedure for paying pension savings has not changed with the formation of the new law on pensions. No more than ten days are allotted for consideration of an application for a funded part of a cash benefit or an urgent pension payment.
A period of no more than two months is allotted for the payment of lump sum pension savings, counting from the date of the positive decision. The funded pension and payments due must be received by the applicant during the current month. At the same time, the insurance pension must be paid.
Federal Law 167 on compulsory pension insurance, the latest version states that compulsory pension insurance (CPI) is a system with the help of which in Russia they form a financial source of providing Russians with pensions. A state legal act is called upon to establish order in this area - the Federal Law (FL) on compulsory pension insurance (in the same way, Federal Law 275 regulates the procedure for “working” with the state defense order: details can be found).
Federal Law 167 on compulsory pension insurance
This main document in the field has been in force since December 2001, the date when the Duma adopted the document is November of the same year. The latest version of the law (amendment to it) was adopted at the end of 2015 (December). This Russian act is the legal basis for organizational and financial actions in the field; this legal document also defined each subject of legal relations, endowed them with rights and responsibilities.
A separate article indicates the rates of the provided insurance premiums; for persons born in 1967 or later than this date, different rates are established. This Federal Law specified the billing period, which is equal to a year, and also specified the procedure and timing of payment of all insurance premiums, how they are calculated (in a similar way, for example, payments for education are calculated, allowing you to avoid financial insurance).
A separate provision of the law defined general concepts in the field, for example, who the insurer, policyholder, and insured persons are. According to the document, the main insurer is the Pension Fund of the Russian Federation, but the key persons are the employers of the people - the insured persons.
After the adoption of this document, reform of the industry began; over the years of its operation, the system has changed significantly.
Federal Law 167 on compulsory pension insurance changes 2018 - summary
In mid-December 2015, President Putin signed the Federal Law on amendments to this document, they relate specifically to this year, he changed the text of Art. 33. Its new version states that in 2017 the enrollment of contributions for funded pensions to finance the insurance pension will continue. Each such contribution must be reflected in the personal account, and it is also taken into account to determine the pension coefficient. The latest changes were made in July 2017. Also at this time, adjustments were made to the new law on joint stock companies. Details
The insurance part of the labor pension under 167 Federal Law
According to this Federal Law, the amount of contributions for compulsory insurance is 22%, of which 6% is a solidary tariff, serves to ensure fixed payments, the remaining 16% is an individual tariff, of which at least 10% should go to forming the insurance part.
Such money is transferred to pension points, recorded in an individual account, their essence is that a person has the right to receive payments on them upon reaching retirement age, which today is defined by legislation as 60 years for men, 55 for women. You must also have insurance experience.
Federal Law 167 cumulative part
If we talk about compulsory pension insurance, pension savings are the totality of funds recorded in an individual personal account (in a special part of it), formed only from contributions made for funded financing, which, after receipt, are invested in the economy by previously admitted organizations. It is important to know that people born before 1967 are not entitled to such a pension.
The conditions for receiving this part of the payments are reaching the stipulated retirement age, followed by the person contacting the insurer to assign such a payment. This money can be taken away in full, and immediately, and a period can be set during which the funds will be paid; if a person suffers a premature death, then this entire part of the labor pension will go to the heirs.
212 Federal Law or 167 Federal Law consider
These laws are not interchangeable, each of them is responsible for different issues, so Federal Law 167 defines the foundations of state pension insurance, regulates all kinds of legal relations in the field, and establishes the right of every person to a pension. At the same time, Federal Law No. 212 is intended to regulate organizational relations in the Russian Federation regarding the calculation and payment of various contributions, not only to the Pension Fund, but also to a number of other insurance funds that are not related to the labor pension.
We can say that legislation needs these documents to regulate various areas of law. Moreover, the laws do not contradict each other; Federal Law No. 167 generally acts in complete harmony with other laws with which it comes into contact, for example, with the law on non-state funds, on bankruptcy, and various documents on tariffs. Let us combine the Federal Law even with a document that is “distant” in meaning, an example would be the Water Code or the law on valuation activities.
It does not work Editorial from 15.12.2001
| Name of document | FEDERAL LAW of December 15, 2001 N 167-FZ "ON COMPULSORY PENSION INSURANCE IN THE RUSSIAN FEDERATION" |
| Document type | law |
| Receiving authority | President of the Russian Federation, State Duma of the Russian Federation, Siberian Federation of the Russian Federation |
| Document Number | 167-FZ |
| Acceptance date | 20.12.2001 |
| Revision date | 15.12.2001 |
| Date of registration with the Ministry of Justice | 01.01.1970 |
| Status | It does not work |
| Publication |
|
| Navigator | Notes |
FEDERAL LAW of December 15, 2001 N 167-FZ "ON COMPULSORY PENSION INSURANCE IN THE RUSSIAN FEDERATION"
This Federal Law establishes the organizational, legal and financial foundations of compulsory pension insurance in the Russian Federation.
3. The payment of the basic part of the labor pension is financed from the amounts of the single social tax (contribution) credited to the federal budget, and the payment of the insurance and funded parts of the labor pension is financed from the budget of the Pension Fund of the Russian Federation. In this case, financing of the payment of the funded part of the labor pension is carried out at the expense of the amounts of pension savings accounted for in a special part of the individual personal account of the insured person.
1. The amounts of insurance premiums received for the insured person to the budget of the Pension Fund of the Russian Federation are recorded in his individual personal account.
2. The object of taxation 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.
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 INSURANCEThe powers of federal government bodies for compulsory pension insurance in the Russian Federation include:
establishing the procedure for adopting the budget of the Pension Fund of the Russian Federation and the procedure for its execution;
approval of the budget of the Pension Fund of the Russian Federation and the report on its execution;
determining the procedure and conditions for the formation and investment of pension savings;
determining the procedure for storing compulsory pension insurance funds;
management of the compulsory pension insurance system;
ensuring the financial stability and balance of the compulsory pension insurance system, including by ensuring the receipt of mandatory payments in the amount provided for by the budget of the Pension Fund of the Russian Federation;
determining the procedure for using temporarily available funds of compulsory pension insurance;
implementation of state supervision and control over the implementation of the rights of insured persons to receive a labor pension, including its funded component.
1. The insurer has the right:
carry out checks of documents related to the assignment (recalculation) and payment of compulsory insurance coverage from policyholders, submission of information on individual (personalized) accounting of insured persons; demand and receive from insurance premium payers the necessary documents, certificates and information on issues arising during these inspections, with the exception of information constituting a commercial secret, determined in the manner established by the legislation of the Russian Federation;
demand from managers and other officials of the inspected organizations, as well as from individuals who independently pay mandatory payments, to eliminate identified violations of the legislation of the Russian Federation on compulsory pension insurance;
obtain from 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 working conditions;
draw up a draft budget for the Pension Fund of the Russian Federation and ensure the execution of the specified budget;
regularly inform policyholders, insured persons, government and public organizations in the prescribed manner about their financial condition and take measures to ensure their financial stability;
ensure the targeted use of compulsory pension insurance funds, as well as monitor their use;
keep track of funds received through compulsory pension insurance;
carry out registration 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.
1. Policyholders have the right:
participate through their representatives in the management of compulsory pension insurance;
receive free information from the insurer about regulatory legal acts on compulsory pension insurance, as well as information about the amount of compulsory insurance coverage paid to insured persons for whom the policyholder paid insurance premiums;
go to court to protect your rights.
2. Policyholders are obliged to:
register in the manner established by Article 11 of this Federal Law;
timely and in full pay insurance contributions to the budget of the Pension Fund of the Russian Federation and keep records related to the calculation and transfer of insurance contributions to the specified budget;
submit to the territorial bodies of the insurer the documents necessary for maintaining individual (personalized) accounting, as well as for the assignment (recalculation) and payment of compulsory insurance coverage;
comply with the requirements of the territorial bodies of the insurer to eliminate identified violations of the legislation of the Russian Federation on compulsory pension insurance;
perform other duties provided for by the legislation of the Russian Federation.
3. Insured organizations are required to report to the territorial bodies of the insurer at the place of registration:
on the organization’s decision on its liquidation (reorganization) made in accordance with the established procedure within three days from the date of the decision;
on changes in the constituent documents and registration details of the organization, its location within five days from the date of making changes and additions.
1. Insured persons have the right:
through representative bodies of workers and employers, participate in improving the system of compulsory pension insurance in the Russian Federation;
freely receive information from the employer about the calculation of insurance contributions and exercise control over their transfer to the budget of the Pension Fund of the Russian Federation;
timely and fully receive mandatory insurance coverage from the budget of the Pension Fund of the Russian Federation;
protect your rights, including in court.
2. Insured persons are obliged:
present to the insurer documents containing reliable information that are the basis for the assignment and payment of compulsory insurance coverage provided for by this Federal Law;
inform the insurer about all changes affecting the payment of compulsory insurance coverage;
comply with the conditions established for the assignment (recalculation) and payment of compulsory insurance coverage.
3. In case of failure to fulfill the obligations specified in this article and payment in connection with this of excess amounts from the budget of the Pension Fund of the Russian Federation, the insured persons are liable in the amount of damage caused by them in accordance with the legislation of the Russian Federation.
Chapter IV. FINANCIAL SYSTEM OF COMPULSORY PENSION INSURANCE1. Funds from the budget of the Pension Fund of the Russian Federation are federal property, are not included in other budgets and are not subject to withdrawal.
2. The budget of the Pension Fund of the Russian Federation is drawn up by the insurer for the financial year, taking into account the mandatory balancing of income and expenses of this budget.
When forming the budget of the Pension Fund of the Russian Federation for the next financial year, a working capital standard is established.
The budget of the Pension Fund of the Russian Federation and the report on its execution are approved annually upon the proposal of the Government of the Russian Federation by federal laws in the manner determined by the Budget Code of the Russian Federation.
The budget of the Pension Fund of the Russian Federation is consolidated.
3. The budget of the Pension Fund of the Russian Federation separately takes into account the amount of insurance contributions for the funded part of the labor pension, funds allocated for investment, payments from pension savings, as well as expenses of the budget of the Pension Fund of the Russian Federation associated with the formation and investment of pension savings , maintaining a special part of individual personal accounts and paying the funded part of the labor pension.
4. Mandatory pension insurance funds are stored in accounts of the Pension Fund of the Russian Federation opened in institutions of the Central Bank of the Russian Federation, and in the absence of institutions of the Central Bank of the Russian Federation in accounts opened in credit institutions, the list of which is determined on a competitive basis by the Government of the Russian Federation.
There is no fee for banking services for transactions with compulsory pension insurance funds.
1. The budget of the Pension Fund of the Russian Federation is formed by:
insurance premiums;
federal budget funds;
amounts of penalties and other financial sanctions;
income from the placement (investment) of temporarily free funds of compulsory pension insurance;
voluntary contributions of individuals and organizations paid by them not as policyholders or insured persons;
other sources not prohibited by the legislation of the Russian Federation.
2. Federal budget funds allocated for the payment of the basic part of labor pensions and state pensions established in accordance with the federal laws “On Labor Pensions in the Russian Federation” and “On State Pensions in the Russian Federation”, including the organization of their delivery, for reimbursement of insurance premiums for the period of caring for a child until he reaches the age of one and a half years and the period of military service under conscription in the amount provided for by federal law, as well as federal budget funds allocated in accordance with paragraph 2 of Article 18 of this Federal Law are included in composition of the revenue and expenditure parts of the budget of the Pension Fund of the Russian Federation.
The procedure for reimbursement of these funds is determined by federal law.
1. Funds from the budget of the Pension Fund of the Russian Federation have a designated purpose and are directed to:
payment in accordance with the legislation of the Russian Federation and international treaties of the Russian Federation of labor pensions and social benefits for the burial of deceased pensioners who were not working on the day of death;
delivery of pensions paid from the budget of the Pension Fund of the Russian Federation;
financial and logistical support for the current activities of the insurer (including the maintenance of its central and territorial bodies);
other purposes provided for by the legislation of the Russian Federation on compulsory pension insurance.
Expenses not provided for by the budget of the Pension Fund of the Russian Federation for the corresponding year are made only after changes are made to the said budget in the manner prescribed by federal law.
2. Funds generated as a result of excess receipts of the unified social tax (contribution) in the part credited to the federal budget over expenses incurred to finance the payment of the basic part of the labor pension are credited to the budget of the Pension Fund of the Russian Federation in full. These funds are spent in the following order:
to compensate for the lack of funds from the budget of the Pension Fund of the Russian Federation for the payment of the insurance part of the labor pension;
for an additional increase in the basic part of the labor pension based on inflation for the next financial year.
The procedure for using temporary available funds of the Pension Fund of the Russian Federation is determined by federal law.
3. Responsibility for misuse of funds from the Pension Fund of the Russian Federation is determined in accordance with the legislation of the Russian Federation.
To ensure the financial stability of the compulsory pension insurance system in the medium and long term in the event of a budget surplus of the Pension Fund of the Russian Federation, a reserve is created.
The size of this reserve, as well as the procedure for its formation and expenditure, are determined by the federal law on the budget of the Pension Fund of the Russian Federation.
The estimated pension capital is formed from the total amount of insurance premiums and other revenues to finance the insurance part of the labor pension received for the insured person to the budget of the Pension Fund of the Russian Federation, based on individual (personalized) accounting data, confirmed by data from the federal treasury authorities of the Ministry of Finance of the Russian Federation.
Accounting for insurance contributions included in the estimated pension capital is carried out in the manner determined by the Government of the Russian Federation.
Indexation of the estimated pension capital is carried out in the manner established for indexation of the insurance part of the labor pension in accordance with the Federal Law “On Labor Pensions in the Russian Federation”.
Control over the use of budget funds of the Pension Fund of the Russian Federation is carried out by the Accounts Chamber of the Russian Federation in accordance with the legislation of the Russian Federation, as well as by the supervisory board of the insurer, created in the manner determined by the Government of the Russian Federation.
Chapter V. PAYMENT OF INSURANCE PREMIUMS FOR COMPULSORY PENSION INSURANCE1. Insurance premium rate - the amount of insurance premium per unit of measurement of the base for calculating insurance premiums.
2. Unless otherwise provided by paragraph 3 of this article, the following insurance premium rates apply to policyholders specified in subparagraph 1 of paragraph 1 of Article 6 of this Federal Law:
1) for insurers acting as employers, with the exception of organizations engaged in the production of agricultural products, tribal, family communities of small peoples of the North engaged in traditional economic sectors, and peasant (farm) farms acting as employers:
| to finance the insurance part of the labor pension | to finance the funded part of the labor pension | to finance the insurance part of the labor pension | to finance the funded part of the labor pension | |||
| Up to 100,000 rubles | 14.0 percent | 0.0 percent | 12.0 percent | 2.0 percent | 8.0 percent | 6.0 percent |
| 14,000 rubles + 7.9 percent on amounts exceeding 100,000 rubles | 0.0 percent | 12,000 rubles + 6.8 percent on amounts exceeding 100,000 rubles | 8,000 rubles + 4.5 percent on amounts exceeding 100,000 rubles | |||
| 29,800 rubles + 3.95 percent on amounts exceeding 300,000 rubles | 0.0 percent | 25,600 rubles + 3.39 percent on amounts exceeding 300,000 rubles | 17,000 rubles + 2.26 percent on amounts exceeding 300,000 rubles | 12,800 rubles + 1.69 percent on amounts exceeding 300,000 rubles | ||
| Over 600,000 rubles | 41,650 rubles | 0.0 percent | 35,770 rubles | 5,880 rubles | 23,780 rubles | 17,870 rubles |
2) for organizations acting as employers engaged in the production of agricultural products, tribal, family communities of small peoples of the North, engaged in traditional economic sectors, and peasant (farm) farms:
| Base for calculating insurance premiums for each individual employee on an accrual basis from the beginning of the year | For men born in 1952 and older and women born in 1956 and older | For men born 1953 to 1966 and women born 1957 to 1966 | For persons born in 1967 and younger | |||
| to finance the insurance part of the labor pension | to finance the funded part of the labor pension | to finance the insurance part of the labor pension | to finance the funded part of the labor pension | to finance the insurance part of the labor pension | to finance the funded part of the labor pension | |
| Up to 100,000 rubles | 10.3 percent | 0.0 percent | 8.3 percent | 2.0 percent | 4.3 percent | 6.0 percent |
| 10,300 rubles + 7.9 percent on amounts exceeding 100,000 rubles | 0.0 percent | 8,300 rubles + 6.8 percent on amounts exceeding 100,000 rubles | 2,000 rubles + 1.1 percent on amounts exceeding 100,000 rubles | 4,300 rubles + 4.5 percent on amounts exceeding 100,000 rubles | 6,000 rubles + 3.4 percent on amounts exceeding 100,000 rubles | |
| From 300,001 rubles to 600,000 rubles | 26,100 rubles + 3.95 percent on amounts exceeding 300,000 rubles | 0.0 percent | 21,900 rubles + 3.39 percent on amounts exceeding 300,000 rubles | 4,200 rubles + 0.56 percent on amounts exceeding 300,000 rubles | 113,300 rubles + 2.26 percent on amounts exceeding 300,000 rubles | 112,800 rubles + 1.69 percent on amounts exceeding 300,000 rubles |
| Over 600,000 rubles | 37,950 rubles | 0.0 percent | 32,070 rubles | 5,880 rubles | 20,080 rubles | 17,870 rubles |
3. The tariffs provided for in paragraph 2 of this article are applied by the insurers specified in subparagraph 1 of paragraph 1 of Article 6 of this Federal Law if the requirements established by paragraph 2 of Article 241 of the Tax Code of the Russian Federation are met.
1. The billing period means a calendar year. The billing period consists of reporting periods. Reporting periods are the first quarter, six months, and nine months of the calendar year.
The policyholder pays advance payments monthly, and at the end of the reporting period, calculates the difference between the amount of insurance premiums calculated on the basis of the base for calculating insurance premiums, determined from the beginning of the billing period, including the current reporting period, and the amount of advance payments paid for the reporting period.
2. If the organization was created after the beginning of the calendar year, the first billing period for it is the period from the date of its creation to the end of the given year. In this case, the day of creation of the organization is recognized as the day of its state registration.
When an organization is created on a day falling within the time period from December 1 to December 31, the first billing period for it is the period from the date of creation to the end of the calendar year following the year of creation.
3. If an organization was liquidated (reorganized) before the end of the calendar year, the last billing period for it is the period 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.
1. The amount of insurance premiums is calculated and paid by policyholders separately for each part of the insurance premium and is determined as the corresponding percentage of the base for calculating insurance premiums established by paragraph 2 of Article 10 of this Federal Law.
2. On a monthly basis, policyholders calculate the amount of advance payments for insurance premiums based on the base for calculating insurance premiums calculated from the beginning of the billing period and the insurance premium rate provided for in Article 22 of this Federal Law. The amount of advance payment for insurance premiums payable for the current month is determined taking into account previously paid amounts of advance payments.
Payment of advance payments is made monthly within the period established for receiving funds from the bank for wages for the past month, or on the day of transfer of funds for wages from the insurer's accounts to the accounts of employees, but no later than the 15th day of the month following the month , for which an advance payment of insurance premiums is calculated.
The policyholder reflects the data on the calculated and paid amounts of advance payments in the calculation submitted no later than the 20th day of the month following the reporting month to the tax authority in the form approved by the Ministry of the Russian Federation for Taxes and Duties in agreement with the Pension Fund of the Russian Federation.
The difference between the amounts of advance payments paid for the reporting (settlement) period and the amount of insurance premiums payable in accordance with the calculation (declaration) is payable no later than 15 days from the day established for submitting the calculation (declaration) for the reporting (settlement) period, or offset against future payments of insurance premiums or return to the policyholder.
At the end of the billing period, the policyholder submits to the insurer a calculation with a mark from the tax authority or with other documents confirming the fact that the calculation has been submitted to the tax authority.
The amount of insurance contributions for compulsory pension insurance is considered received from the moment it is credited to the account of the relevant body of the Pension Fund of the Russian Federation.
3. Policyholders are required to keep records of the amounts of accrued payments and rewards that form the basis for calculating insurance premiums and the amounts of insurance premiums related to the specified base for each individual in whose favor payments were made.
4. Policyholders submit information to the Pension Fund of the Russian Federation in accordance with the legislation of the Russian Federation on individual personalized accounting in the state pension insurance system.
5. Payment of insurance premiums (advance payments for insurance premiums) is carried out in separate payment orders for each part of insurance contributions to the Pension Fund of the Russian Federation.
6. Policyholders submit a declaration on insurance premiums to the tax authority no later than March 30 of the year following the expired billing period, in a form approved by the Ministry of the Russian Federation for Taxes and Duties in agreement with the Pension Fund of the Russian Federation.
7. If an employee exercises the right to transfer his savings to a non-state pension fund in accordance with Article 32 of this Federal Law, payment of insurance contributions to finance the funded part of the labor pension is made in the manner prescribed by federal law.
8. Insured organizations, which include separate divisions, pay insurance premiums at their location, as well as at the location of each of the separate divisions through which these insurers pay benefits to individuals.
The conditions for the application of insurance premium rates are determined for the organization as a whole, including separate divisions.
1. Control over the payment of insurance premiums for compulsory pension insurance is carried out by tax authorities in the manner determined by the legislation of the Russian Federation regulating the activities of tax authorities.
2. Collection of arrears of insurance premiums and penalties is carried out by the bodies of the Pension Fund of the Russian Federation in court.
1. Fulfillment of the obligation to pay insurance premiums is ensured by penalties.
2. Penalties are the amount of money established by this article that the policyholder must pay in the event of payment of the due amounts of insurance premiums later than the deadlines established by this Federal Law.
3. The amount of the corresponding penalties is paid in addition to the amounts of insurance contributions due for payment and regardless of the application of penalties for violation of the legislation of the Russian Federation on compulsory pension insurance.
4. Penalties are accrued for each calendar day of delay in fulfilling the obligation to pay insurance premiums, starting from the day following the established day for payment of insurance premiums.
Penalties are not charged on the amount of arrears that the policyholder could not repay due to the fact that, by decision of the tax authority or court, the policyholder's operations in the bank were suspended or the policyholder's property was seized. Filing an application for a deferment (installment plan) for the payment of the unified social tax (contribution) does not suspend the accrual of penalties on the amount of insurance contributions payable.
5. Penalties for each day of delay are determined as a percentage of the unpaid amount of insurance premiums.
The interest rate of penalties is taken equal to one three hundredth of the refinancing rate of the Central Bank of the Russian Federation in force at that time.
6. The amount of penalties is paid simultaneously with the payment of insurance premiums or after payment of such amounts in full.
1. Violation by the policyholder of the registration period established by Article 11 of this Federal Law with the Pension Fund of the Russian Federation in the absence of signs of violation of the legislation of the Russian Federation on compulsory pension insurance, provided for in paragraph three of this paragraph, -
entails a fine in the amount of five thousand rubles.
Violation by the policyholder of the registration period established by Article 11 of this Federal Law with the Pension Fund of the Russian Federation for more than 90 days -
entails a fine in the amount of 10 thousand rubles.
2. Non-payment or incomplete payment of insurance premiums as a result of understating the base for calculating insurance premiums, other incorrect calculation of insurance premiums or other illegal actions -
entails a fine in the amount of 20 percent of unpaid insurance premiums.
The act provided for in the first paragraph of this paragraph, which was committed intentionally, -
entails the collection of a fine in the amount of 40 percent of the unpaid amounts of insurance premiums.
3. Wrongful failure to report (untimely communication) by a person information that, in accordance with this Federal Law, this person should have reported to the body of the Pension Fund of the Russian Federation -
entails a fine of 1,000 rubles.
The same acts committed repeatedly within a calendar year -
entail a fine of 5,000 rubles.
1. The policyholders specified in subparagraph 2 of paragraph 1 of Article 6 of this Federal Law pay the amounts of insurance contributions to the budget of the Pension Fund of the Russian Federation in the form of a fixed payment.
2. The amount of the fixed payment per month is established based on the cost of the insurance year, annually approved by the Government of the Russian Federation.
The maximum amount of a fixed payment cannot exceed 3,600 rubles.
3. The minimum amount of a fixed payment is established by the Tax Code of the Russian Federation and is mandatory for payment.
4. The procedure and terms for calculating and paying fixed payments in an amount exceeding the minimum are determined by the Government of the Russian Federation.
1. Citizens of the Russian Federation working outside the territory of the Russian Federation have the right to voluntarily enter into legal relations under compulsory pension insurance and pay insurance contributions to the budget of the Pension Fund of the Russian Federation for themselves.
Individuals have the right to voluntarily enter into legal relations under compulsory pension insurance and pay insurance premiums to the budget of the Pension Fund of the Russian Federation for another individual for whom insurance premiums are not paid by the policyholder in accordance with this Federal Law.
2. Individuals specified in paragraph 1 of this article shall pay insurance premiums in the manner established by paragraphs 1, 2 and 4 of Article 28 of this Federal Law.
In this case, the paid amounts of insurance premiums are taken into account when determining the right of citizens to receive compulsory insurance coverage on a general basis.
1. The pension book of the insured person is issued to citizens in the manner determined by the Government of the Russian Federation, and serves to reflect information about the status of the special part of the individual personal account of the insured person in the Pension Fund of the Russian Federation.
2. The insured person independently replenishes the contents of the pension book by including in it annual statements on the status of the special part of the individual personal account of the insured person, received from the Pension Fund of the Russian Federation in the manner established by the legislation of the Russian Federation.
3. At the request of the insured person, the relevant division of the Pension Fund of the Russian Federation is obliged to reconcile the individual personal account of the insured person and the contents of the pension book. Disputes arising during the reconciliation of calculations are resolved in court.
Chapter VI. FINAL AND TRANSITIONAL PROVISIONSA written application from the policyholder or insured person on controversial issues arising in the field of compulsory pension insurance is considered by the insurer's body within one month from the date of receipt of the said application. The insurer's body informs the applicant in writing about the decision made within five working days after consideration of such an application.
If the policyholder or the insured person disagrees with the decision adopted by the insurer's body, the dispute shall be resolved in a higher body of the insurer or in court in the manner established by the legislation of the Russian Federation.
Officials who committed violations in the field of compulsory pension insurance are liable in accordance with the legislation of the Russian Federation.
The insured person has the right, in the manner established by federal law, to refuse to receive the funded part of the labor pension from the Pension Fund of the Russian Federation and to transfer his savings, recorded in the special part of the individual personal account, to a non-state pension fund starting from January 1, 2004.
This Federal Law comes into force on the date of its official publication.
From the moment this Federal Law comes into force, federal laws adopted before its entry into force and providing for the conditions and norms of compulsory pension insurance are applied to the extent that they do not contradict this Federal Law.
The President of the Russian Federation and the Government of the Russian Federation, within three months from the date of entry into force of this Federal Law, bring their regulatory legal acts into compliance with this Federal Law.
President of Russian Federation
V. PUTIN
Moscow Kremlin
The Zakonbase website presents the FEDERAL LAW of December 15, 2001 N 167-FZ "ON COMPULSORY PENSION INSURANCE IN THE RUSSIAN FEDERATION" in the most recent edition. It is easy to comply with all legal requirements if you read the relevant sections, chapters and articles of this document for 2014. To find the necessary legislative acts on a topic of interest, you should use convenient navigation or advanced search.
On the Zakonbase website you will find the FEDERAL LAW of December 15, 2001 N 167-FZ "ON COMPULSORY PENSION INSURANCE IN THE RUSSIAN FEDERATION" in the latest and complete version, in which all changes and amendments have been made. This guarantees the relevance and reliability of the information.
At the same time, you can download the FEDERAL LAW of December 15, 2001 N 167-FZ “ON COMPULSORY PENSION INSURANCE IN THE RUSSIAN FEDERATION” completely free of charge, both in full and in separate chapters.
Adopted in 2001, 167-FZ on the mandatory provision of payments to persons who have completed their working career, determines the legal status of certain categories of citizens, the grounds for their occurrence and the procedure for the implementation of duties and rights in this area. The normative act also establishes the responsibility of the subjects involved in the relevant relations.
Let us next consider some provisions of 167-FZ “On Compulsory Pension Insurance”.
Subjects
167-FZ on the mandatory provision of guarantees to certain categories of the population establishes a certain circle of persons participating in the relevant relations. These include:
- government bodies;
- insurers;
- persons carrying out labor activities;
- policyholders.
Pension Fund
He acts as an insurer. The Pension Fund of the Russian Federation, as well as its territorial divisions, form a centralized structure for managing citizens’ funds. Subordinate bodies are accountable to higher ones. The state is subsidiarily responsible for its obligations to citizens. Other funds may act as insurers in cases and in the manner prescribed by law. The rules for creating savings in such structures, investing these funds, the conditions for transferring amounts from the Pension Fund and paying contributions, as well as the limits for the exercise of powers are determined by regulations.
Responsible persons
In accordance with 167-FZ "Pension Insurance", the specified entities are:
- Persons who make payments to individuals. These also include citizens, individual entrepreneurs, and organizations.
- Lawyers, individual entrepreneurs.
If any of the specified entities is simultaneously included in several categories, the calculation and payment of contributions is carried out on each basis. In order to implement the provisions of 167-FZ on compulsory pension provision, privately practicing notaries and detectives are treated as individual entrepreneurs. The normative act provides for another category of persons. Policyholders include individuals who voluntarily enter into legal relations related to compulsory pension insurance, in accordance with the provisions of Art. 29 of the Federal Law under consideration.
Recipients
These include persons who are subject to compulsory insurance in accordance with the commented Federal Law. The subjects of law are citizens of Russia, foreigners living on its territory and people without citizenship. However, they must meet one of the following requirements:
- Work under an employment contract or civil law contract, the subject of which is the provision of services, production of work, as well as under a license or copyright agreement.
- Provide yourself with employment. Such persons include individual entrepreneurs, privately practicing notaries, detectives, and lawyers.
- Be members of farms/peasants.
- Work abroad in case of deduction of contributions, in accordance with the provisions of Art. 29. 167-FZ, unless otherwise established by international agreement.
- Be a member of family, tribal communities of small ethnic groups of the North, employed in traditional economic sectors.
Other categories may also be classified as subjects of law, which, in accordance with 167-FZ on compulsory pension provision, have the opportunity to enter into appropriate legal relations regulated by a normative act.
Cases of implementation of provisions
Federal Law 167-FZ is applied if there are risks. They pose a threat to the subject of losing the right to his earnings, remuneration and other payments related to work. Insured events include the onset of retirement age, disability, and loss of a breadwinner. In these situations, appropriate payments are assigned. These include the insurance and funded parts of a labor pension upon reaching old age and disability, the insurance part of benefits in connection with the loss of a breadwinner, as well as social benefits for the funeral of citizens who were not working at the date of death.
Contributions to the Pension Fund
Law 167-FZ on mandatory provision of persons entitled to payments in the above cases establishes that the amounts received for these entities into the fund are subject to accounting in their individual accounts. The object of taxation of contributions and the base for their calculation are the amounts under the unified social tax. They are established by ch. 24 NK.
Registration of responsible persons
Law 167-FZ establishes the procedure and deadlines for registration with the Pension Fund. Registration is a mandatory procedure. It is carried out within a month:
- For employer organizations, farms/peasants - from the date of state registration at the location address. Enterprises that include separate divisions are registered with the Pension Fund of Russia branches in the territory of their location and operation of the representative office/branch.
- For individuals who independently pay contributions, from the date of state registration (receipt of a permit to carry out activities) at the address of residence. If the work is carried out in another area, then you should register there.
- For citizens who hire employees under a contract and pay remuneration under the terms of civil contracts for which contributions are calculated - from the date of their conclusion at their place of residence.
Powers of government bodies
Federal Law-167 refers to the competence of the following structures:
- Establishment of rules for the adoption of the budget of the Pension Fund of the Russian Federation, its approval and determination of the procedure for execution.
- Maintaining financial stability and balance of the mandatory pension system. Among the measures aimed at achieving this goal is ensuring the receipt of mandatory contributions in the planned volume.
- Determining the conditions and rules for the formation and investment of savings.
- Establishing a procedure for storing the monetary fund.
- OPS system management.
- Determination of rules for the use of temporarily available financial resources.
- Maintaining state control and supervision over the implementation of the rights of subjects.
Additional powers
The Pension Fund of Russia, according to Federal Law No. 167, has the right to:
- Check with responsible persons the documentation related to the assignment/recalculation, payment of mandatory security, provision of information on individual accounting of legal entities.
- Request and receive the necessary information on issues arising during the audit process. The exception is data classified as a trade secret.
- Require management and other employees of the inspected enterprises and individuals who pay their own contributions to eliminate violations of regulations discovered during the inspection process.
- Receive from the Federal Tax Service the information necessary for the implementation of the OPS. The Pension Fund has the right to request information from the declaration and other data classified as tax secrets.
- Manage the funds of the fund's budget and control their spending.
- Represent the interests of legal entities before fee payers.
- Return mandatory contributions if it is impossible to identify the specific persons for whom they were transferred.
Responsibilities
In accordance with Federal Law-167, the Pension Fund of the Russian Federation must:
Payers' rights
Federal Law 167 determines that responsible persons can:
- Through its representatives, take part in the management process of the public security organization.
- Receive from the Pension Fund information about regulatory documents, the amount of mandatory security paid to legal entities, for which the responsible persons transferred funds.
- Contact the judicial authorities to protect your interests.
Instructions for payers
Policyholders are obliged to:
- Register according to the rules established in Art. 11 of the regulatory act under consideration.
- Make timely full contributions to the Pension Fund budget and keep records regarding the accrual and transfer of funds.
- Provide the territorial divisions of the fund with the documentation necessary for maintaining a citizen’s individual account, assignment/recalculation, as well as payments of mandatory security.
- Comply with the requirements of the Pension Fund and its bodies related to the elimination of violations of the provisions of regulations.
- Perform other duties established by law.
Rights and responsibilities of citizens
Insured entities can:
- Through representative structures of employers and employees, take part in improving the OPS system.
- Receive information about the calculation of contributions from the employer without any obstacles, and control their transfer to the Pension Fund budget.
- Protect interests, including in court.
- Completely and timely receive mandatory support from the Pension Fund budget.
At the same time, citizens must:
- Provide payers with reliable information that serves as the basis for the appointment and transfer of mandatory security established by law.
- Inform responsible persons about all changes that may affect payment.
- Comply with the conditions established for the assignment and transfer of benefits.
If the established requirements are not observed and excessive amounts are paid from the PFR budget in this regard, citizens will be held liable in the amount of property damage they cause in the manner prescribed by law. In particular, administrative, civil and criminal penalties may be applied to those responsible. It is in the interests of subjects to provide reliable information in a timely manner. The list of documents giving grounds to receive payments established by law is determined by the government.
Responsibility for violations
It is established in Article 27 167-FZ. Violation by payers of the deadline for registration with the territorial division of the Pension Fund of the Russian Federation, in the absence of other unlawful actions, may result in a fine of 5 thousand rubles. If registration is delayed by more than 90 days, the amount of the penalty is doubled. In case of full/partial non-payment of contributions due to underestimation of the base for their calculation, other incorrect calculation or other illegal actions, a fine of 20% of the undeducted amount is imposed on the perpetrator.
In the case of intentional commission of these acts, the amount of the penalty is doubled. If a subject unlawfully/untimely reports information that should have been provided to the territorial division of the Pension Fund of Russia in accordance with the law, the person faces a fine of 1,000 rubles. In case of repeated commission of the specified inaction during the calendar year, the penalty increases to 5 thousand.
Pension Fund budget
It is compiled for the coming year taking into account the balancing of expenditure and revenue parts. When forming the budget, the working capital standard is determined. The financial plan is approved annually, as well as a report on its implementation according to the rules established in the BC. The PFR budget is consolidated. It separately takes into account contributions to the funded part, funds allocated for investment, payments made from savings, and expenses associated with the operational activities of the fund. OPS funds must be kept in Pension Fund accounts. They open at Central Bank institutions. In case of their absence, accounts are created in credit institutions, the list of which is determined by the government on a competitive basis. There are no fees for banking transactions with OPS funds.