Pension Fund of Russia (FIU) is one of three state extrabudgetary funds that provide social services to the population.
It is in the FIU that the old age retirement, disability and the loss of the breadwinner, as well as Matkapital, some benefits and payments, including as domain during the coronavirus pandemic. Even in the FIU, it is reduced - the insurance number of the individual facial account of a citizen in the pension insurance system.
We'll figure it out how the pension fund is arranged and working.
What is the FFR
Russian Pension Fund Found in December 1990 specifically for working with pensioners and pensions that they should receive. This organization exists to this day, although its structure has changed somewhat.
The FIU is not a state body, but he is accountable to the state. This is a separate organization with its own budget, which is not included in the federal, regional or municipal budget, is no one can withdraw money from it.
The budget of the Pension Fund is replenished in the main contributions of employers and IP, but there are other sources - they will tell about them below. This money goes to pay pensions.
The rules for counting the experience, the conditions of the appointment and the amount of pensions defines the state, and not the FIU. On his initiative, the fund does not give money and does not decide how much to pay. Everything that he does for pensioners is spelled out in the laws.
The separation of the Pension Fund is in every subject of the Russian Federation, in every major city and the district center. The main office is located in Moscow.
Non-state pension funds (NPF) also pay pension to people, but for this you need to conclude a pension agreement.
In Russia, several dozen NPF - you can choose any. Money in the NPF can translate itself insured under the program of non-state pension provision or employer, if, for example, the company has a special corporate retirement program. Also in the NPF one can translate its storage retirement, which formed to the moratorium.
NPF invests the money received in securities and receives income from this. The percentages accumulate, and the result of the future pension of the insured person is growing.
Difference of the FIU from the NPF The fact that the budget of the pension fund enters the budget system of the Russian Federation and it is accountable to the state, and NPF is not: This is a private company that works under license.
Tasks and functions of the Pension Fund of the Russian Federation
The task of the PFR - the money management, as well as the payment of pensions and social benefits of the inhabitants of the Russian Federation.
For this, the FIU:
- Puts citizens to retirement accounting.
- It establishes and pays for old-age insurance pensions, disability and loss of the breadwinner, as well as pensions under state pension provision, social pensions and pensions by civil servants.
- Supplements the difference between the social pension and the subsistence minimum established in the region of residence of the pensioner.
- Pays pension savings - the accumulative part of the pension.
- Pays a number of children's benefits, for example 10,000 РFamilies with children from 3 to 16 years during the coronavirus pandemic.
- Sets and pays monthly cash payments to veterans of hostilities and labor veterans.
- Issues certificates for Matkapital etc.
The FIU has more global functions. For example, he invests the money of insured persons into securities, and also cooperates with other countries on pension provision.
Structure of the FFR
The Pension Fund is headed by the Board of the FIU - the chairman and four of his deputy. The Chairman of the Board appoints the government.
The system of the Pension Fund of the Russian Federation and its territorial bodies has a three-level structure.
How the PFR system is arranged
The PFR system is arranged like this:
- The federal level is the central office, which includes the executive Directorate of the FIU, the Audit Commission of the FIU.
- Regional level - Department of the FIU in the constituent entities of the Russian Federation.
- Local level - management - independent departments - PFR in cities or districts.
Board of the FIU Determines the promising and current tasks of the Pension Fund, approves the budget, estimates of the costs of the FIU and its bodies, including the wage fund, as well as reports on their execution. In addition, the Board of the FIU defines its structure and states, appoints and dismisses the heads of the central apparatus.
Executive Directorate He considers, plans and executes the budget of the FIU, invests money, ensures the security of personal data, is engaged in administrative issues like state procure and communication with the media.
Audit committee Controls legitimate, target and efficient use of budgetary tools across the entire structure of the FIU - monitors that money does not raise and not spent incomprehensible where.
Territorial branches In the constituent entities of the Russian Federation includes leadership, branches and departments. The management includes: the branch manager, his deputies, specialists.
Departments are, for example, such:
- Organizations and appointments of pension;
- social payments;
- organization of personal accounting;
- Treasury, etc.
All departments do not read, their quantity depends on the size of the settlement: the more inhabitants, the larger the device of the local pension fund.
Management and departments in cities and regions (municipalities) arranged in a similar way.
There is also an information center for personalized accounting - this is an independent legal entity that is responsible for the formation and maintenance of the PFR databases. That is, the entire electronic database of future and real pensioners is stored in this information center.
Territorial apparatus and district controls Previously, they were part of the FIU structure, but now they are not.
Revenues of the FFR
The budget of the pension fund is formed from several sources:
- Insurance contributions that enumerate employers and IP.
- Voluntary contributions from individuals and organizations.
- Income from investing temporarily free funds.
- Amount of penalties and other financial sanctions.
- Funds that came from the federal budget.
All this money accumulates and are invested, and then paid to pensioners and spend the needs of the FIU itself.
Mandatory and voluntary deductions The Pension Fund gives the insured person of the insurance experience, on which the amount of pension depends. As long as deductions go - there is experience, as soon as the deductions stop - the experience is suspended.
The law is spelled out what the money of the Pension Fund should spend money. That's where the funds go:
- Payment of pensions provided by law.
- Delivery of pensions: postal translations, cash, translations to bank accounts of pensioners.
- Financial I. Material and technical Ensuring the activities of the FIU: repair of premises, the purchase of the situation and stationery, the salary of workers.
- Payment of guarantee contributions to the Pension Accumulation Guarantee Fund - insurance of the accumulative part of the pension that the FIU invests in the same way as the NPF.
Payments to the Pension Fund of the Russian Federation
About 60% of the FIU budget is replenished by insurance premiums. Contributions from payers collects tax - they did for the convenience of collecting and controlling the payment of all contributions. Then the money is transferred to the FIU, and it is already managed by them. At the same time, money is considered the property of the Russian Federation.
Who makes plates - Listed in the Tax Code. It:
- Employers or customers - for people who pay salary or other reward.
- IP, lawyers, notaries, arbitration managers for themselves.
If the payer has several categories, then it pays contributions for each basis. For example, IP with employees pay contributions and for themselves, and for their employees.
The amount of contributions For employees and for themselves are considered differently.
The employer pays monthly 22% of the accrued salary until the amount of earnings for the year will reach 1,292,000 Р. This limitation is relevant for 2020. After that, the insurance premium will be calculated based on the formula: salary × 10%.
For example, Ivanov's salary - 140,000 Р. From January to September 2020, Ivanov will earn 1,260,000 РAnd the employer will pay pension insurance premiums monthly:
140,000 Р× 22% = 30 800 Р.
In October, the amount of earning Ivanov will be 1,400,000 Р- exceeds limit 1,292,000 Р. Therefore, some of the contributions in October should be calculated at the rate of 22%, and part is 10%.
In November and December, Ivanov will need to pay:
140,000 Р× 10% = 14 000 Р.
If IP or the organization enters the register of SMEs, then from April 1, 2020 due to Coronavirus they pay insurance premiums for a new order:
- With salary in part 12 130 Р- 22%, that is, 2668.6 Р;
- With salaries in a section exceeding 12 130 Р, - 10%.
Companies and IPs that have suffered from coronavirus infection may generally do not pay insurance premiums for employees for three months: April, May and June 2020.
IP and people who are engaged in private practice - notaries, lawyers, appraisers, mediators - must pay pension contributions for themselves.
In 2020, they must pay 32 448 Р. If annual income exceeds 300,000 Р, then beyond this amount they must pay another 1%.
For example, lawyer Alexander earned 1,500,000 for the year Р. He must pay:
32 448. Р+ (1,500,000 Р- 300,000 Р) × 1% = 44 448 Р.
For IP from industries affected by coronavirus infection, the amount of insurance premium decreased by 12 130 Р. Therefore, in 2020 it will be necessary to pay 20 318 РFixed amount.
Reporting before PFR
Employers are reported to the pension fund - those who pay contributions for workers or performers.
Entrepreneurs and those who are engaged in private practice and pay contributions only for themselves, documents do not need documents.
SZV-M. The policyholders pass monthly up to the 15th. This report writes pho and reduce insured persons.
SZV-TD Serve only for people with whom employment contracts are concluded. If a civil-legal or author's contract can not be reported.
This report is handed over to the FIU:
- when receiving or dismissing the employee - no later than the next working day;
- With permanent translation of the employee, assigning a new qualification with a record in the employment record, as well as when submitting a statement about the choice of labor form - up to the 15th day of the next month.
SZV experience and inventory of transmitted information in form ODA-1. Send once a year before March 1, following the reporting. This report indicates the total amount of paid pension contributions and the period of operation of the Insured person.
Reports are sent electronically - if the insured is working more than 25 people, including those who work in civil law agreements. If the number of employees is less, you can send paper or electronic reports - optional.
What you need to know about the pension fund
- The Pension Fund is not an authority of state power, but acts to indicate the state and reports to it.
- The FIU has an independent budget that is not included in any federal or regional or local budgets. No one can withdraw money from it.
- The Pension Fund appoints and pays pension strictly in the manner prescribed by law. The FFR itself does not determine anything.
- Insurance contributions are now paid to the tax, but part of the reporting of workers should be submitted to the Pension Fund.
The Pension Fund of Russia (FIU) is one of the three state extrabudgetary funds, which are entrusted with compulsory social insurance functions. The Foundation acts as a key social institution of the country and the largest federal system for the provision of public services in the field of social security.
2.5 thousand divisions and more than 100 thousand specialists of the FIU provide the work of the country's pension system at the federal and regional levels. The Board of the Fund, the Executive Directorate, the Audit Commission and the Interregional Information Center are located in Moscow. In each subject of the Russian Federation, a department of the FIU presented, under the guidance of which territorial governments work, pensions and information processing centers, as well as client services.
The FIU is a member of the State Program of the Russian Federation "Social support of citizens", the State Program of the Russian Federation "Affordable Wednesday". The provision of maternal capital (federal budget funds transferred to the budget of the Pension Fund of the Russian Federation for the implementation of additional measures of state support) is provided for by the national project "Demography".
The coordination of the activities of the Pension Fund of the Russian Federation is carried out by the Ministry of Labor and Social Protection of the Russian Federation.
The fund performs a number of socially significant functions:
- Accounting for citizens' rights on compulsory pension insurance, state pension and social security.
- Establishment and payment of old-age insurance pensions, disability and on the occasion of the loss of the breadwinner.
- Establishment and payment of pensions under state pension provision, including social pensions and pensions by civil servants.
- The provision of federal social surcharge to pension to the subsistence minimum of a pensioner.
- Formation, investment and payment of pension savings.
- Providing social benefits veterans, disabled, heroes and other citizens who have the right to federal social benefits.
- Issuing state certificates for maternal (family) capital.
- Addressable assistance to pensioners and co-financing social programs of the constituent entities of the Russian Federation.
- Maintaining the program of state co-financing of pension savings.
- Implementation of international agreements.
Annual report for 2019 _.pdf, 7.2 MB
In Russia, more than 146 million people live in 2019 (including the Crimea and Sevastopol). Of these, more than 40 million are pensioners, that is, recipients of material payments - pensions.
According to official forecasts, the number of disabled citizens will increase, while the percentage of the working population is falling.
Under the pensioners, first of all, they understand people of old age - those who, by virtue of their years, can no longer carry out an employment function. They are really most. However, payments also receive people with disabilities of all ages - their almost 11 million people. In addition, there is a pension for the loss of the breadwinner, which is entitled to calculate minors and students (under certain conditions).
The task of securing payments to all these categories of the population is in the Pension Fund of Russia. However, its organizational functions are not reduced only to the appointment and payment of pensions. They are much wider as the tasks facing the FIU. On the functions and appointment of the Pension Fund and will be discussed in the article Next.
What is the pension fund of the Russian Federation
The Russian Pension Fund represents an independent, separated from government agencies, the main appointment of which is to manage money accumulating on his accounts within the framework of the mandatory pension insurance system.
The money that this structure is entitled is the property of the state, however, they are not included in some level budgets. In this regard, the FIU, as well as the FSS (SOCI) and the FOMS (compulsory medical insurance) are called extrabudgetary funds.
Offices of the organization are present in each region and city of the country At the same time it has a rather complicated vertical structure. We will analyze it in a hierarchical order, starting with the governing bodies.
Includes the Board of the FIU, which is the main institutional authority of the Fund. It consists of the chairman and his deputies who oversee work in certain areas of activity. In addition, the central office includes an audit commission carrying out internal audit, and an information center responsible for the functioning and administration of a personified accounting system.
An important role in the activities of the FIU is allocated to the Executive Directorate which provides control of the work of the territorial divisions of the Foundation in the field.
In the structure of the FFR, eight district controls, according to the number of federal districts of the country. Their task is to coordinate the activities of territorial departments in the field.
FIU of Russia has management in 84 regions of the Russian Federation. They, in turn, coordinate the work of client units, which, as a rule, are available in each municipality. It is here that citizens are addressed in solving issues on the appointment of pension payments.
History of creation
The pension fund did not exist until 1990. This is due to the existing socio-economic system that existed during the USSR. In fact, the only employer during the Soviet Union was the state itself in the person of its various and numerous structures. There were no private enterprises and even the famous cooperatives, which appeared during the restructuring, did not have many signs of a separate commercial organization.
In this regard, the pension was not necessary for any intermediary between the pensioner and the state, which ensured the material support of retirement citizens directly from the budget.
During the breakdown of the Union of the SSR against the background of the collapse of the current socio-economic system and the universal crisis, which covered all the spheres of society and the state, the latter declared the impossibility of fulfilling their social obligations. In this regard The Pension Fund of Russia was formed, the filling of which was not directly connected with the budget of the country. This happened in 1990.
In the period of the formation of market relations, during the 90s of the last century, the Pension Fund of Russia experienced a constant deficit of funds, the consequences of which were periodic interruptions with pensions payments. For its coverage, the FIU used the practice of attracting borrowed funds, including in commercial structures. In the following year, the situation has stabilized against the background of improving the economic situation in the country.
In 2002, a large reform of the pension system was carried out. which carried out it to insurance principles.
In 2019, the Government of the Russian Federation decided to raise the age of retirement. The reform will pass in gradually and will end in 2028.
ROLE AND PURPOSE OF PFR
The Pension Fund of Russia is the leading and largest organization in the sphere of social security of the Russian Federation. The FIU plays a leading role in the functioning of the mandatory pension insurance system, due to which millions of Russians receive payments that ensure their material needs.
Besides, The appointment and tasks of the FIU are:
- ensuring control of the receipt of insurance premiums;
- accumulation of funds entering the fund;
- Exquising additional sources of money.
At the moment, the tasks facing the FIU are fulfilled by the Foundation in full.
What funds are formed by the Fund
The basis of the modern pension system of the Russian Federation is the principle of solidarity of generations. This means that the funds that are paid by the FIU as the material support of pensioners come, mainly due to contributions of the current citizens. They will also be paid a pension due to subsequent generation contributions.
This principle has certain flaws, for example, a rapid increase in the number of citizens of the retirement age regarding the number of employees, but there is no effective alternative to him.
So, The main sources of funds, at the expense of which the Fund is formed are insurance premiums. In accordance with the law, their employers pay them for their employees.
A unified, fixed amount of insurance premiums in this case is not provided, since it depends directly from the level of wages of workers to 22% of it.
The listed means are converted to the IPC, the parameter of which affects the possibility of obtaining an insurance pension in the future, as well as its size.
Important! Individual entrepreneurs, although they are individuals, but are obliged to list contributions for themselves for their employees (if any) in an independent manner.
For non-fulfillment of responsibilities for payment of insurance premiums for employers' organizations, penalties are provided.
In addition to insurance premiums, which form the overwhelming part of the budget of the Fund, The final financing is also occurring from the following sources:
- Voluntary translations of citizens (in addition to compulsory contributions);
- transfers from the budget of the Russian Federation.
Functions of the Pension Fund
The main functions should be attributed to:
- administering a personified accounting system;
- payment of pensions and benefits to the insured citizens;
- Formation of the fund's budget by collecting insurance premiums;
- establishing the right to maternity capital, as well as monitoring the spending of these funds for targeted needs;
- participation in the program of state co-financing of pensions. At the moment, its action is suspended.
Reference! The FIU performs the functions of the supervisory authority in monitoring the transfer of insurance premiums by organizations.
Personal Cabinet on the site of the PFR
In order to ensure greater availability of the services provided by the Fund on the SFR website, there is an opportunity to create a personal account. The only condition for this is the presence of a confirmed account on the Public Services portal, since access to electronic services to the FIU is carried out through ESIA.
Personal account on the SFR website provides the following features:
- obtaining information about the status of the personal account;
- receiving certificates to provide a claim at the place;
- submitting an application for the issuance of a pension or an application for order by means of maternal capital;
- The possibility of changing the non-state pension fund.
Personal Cabinet functionality on the PFR website expands over time.
Non-state pension funds
In addition to the FIU, which is a state structure, there is a sufficiently large number of private pension funds. Their main task is to attract citizens' funds and investing them into various cost-effective projects, due to which the NPF clients will receive income, which will significantly increase the amount of the pension, part of which will be paid by this Fund.
Become a customer of the non-state pension fund, it is possible to conclude with the latest agreement . In this case, some insurance premiums will be sent to NPF accounts. In addition, a citizen has the right to transfer funds to the selected fund to form a non-state, additional pension.
The Russian Pension Fund is one of the largest organizations in Russia, which is the main task of providing uninterrupted cash payments to pensioners. In addition, the FIU carries out the administration of insurance premiums, which is the main source of its financing.
More about the history of the Pension Fund, see the video: