Reform of the pension system in the Russian Federation. Reforming the pension system of the Russian Federation

23.07.2019

All pension transformations that have taken place in our country can be divided into several key stages. Here we have outlined the key reforms, dividing them by year.

1990

1992-1994

In 1992, the decree of the President of the Russian Federation No. 1077 "On Non-State Pension Funds" was issued. The decree gave a start to the creation and operation of NPFs. And in 1995, the Civil Code introduced the concept of a “foundation” as a non-profit organization into legal circulation.

1995

The government approved the "Concept for the reform of the pension system in the Russian Federation."

The FIU now keeps records of information about the pension rights of every citizen of the country. The Russian Pension Fund records personal data for establishing a pension. The individual insurance account of a citizen contains information about all insurance premiums, i.e. his future pension is being accumulated. The personal number of the personal account (SNILS) is indicated on the compulsory pension insurance card (OPS). Every year the FIU sends out notifications ("letters of happiness"), thanks to which everyone can monitor the state of their personal retirement account. The project operates in 5 regions of the country.

1998 - 2001

1998 became especially important for non-state pension funds. The federal law "On non-state pension funds" came into force. This law determined the activities of non-state support for NPFs and their rights. He also consolidated new concepts in the pension system of the Russian Federation, the fund's obligations to its contributors and participants.

In 1998, personified accounting began to be used in a test mode for assigning pensions, and in 2000 it covered all working residents of the country in 22 constituent entities of the Russian Federation.

In 1998, a program for a new pension reform in the Russian Federation was also presented, the bills of which were approved at the end of 2001 by the President.

2002

Implementation of a new pension reform, which allows the Russian Federation to move from the equalizing principles of solidarity pensions to distribution-accumulative ones.

Since 2003, the labor pension has been formed in the compulsory pension insurance system (MPI). Thus, it consists of basic, insurance and funded parts. The amount of the pension is calculated according to the formula established by federal legislation. Since 2002, the Russian Federation has embarked on a course towards achieving financial balance in the pension system. This breakthrough was expressed in a smooth transition from a distribution system to a distribution-accumulative one.

The basic part is guaranteed by the state and has a fixed size, which increases every year. The insurance part depends on the amount of contributions and the length of service of the employee. The accumulative part is formed for citizens born in 1967 or less. and consists of contributions and investment income.

2004

In 2004, non-state pension funds received the right to conclude an MPI agreement. Citizens of the Russian Federation were able to form and increase the funded part of their pension at the expense of NPFs. For all funds, the requirements for the size of property were increased to ensure statutory activity. From January 1, 2005, the IODA amount must be at least 30 million rubles, and from July 1, 2009 - at least 50 million rubles.

2005

The Pension Fund of Russia began to pay additional funds to invalids and veterans of the Great Patriotic War and their widows. Also, the FIU began to maintain a federal register of citizens who have the right to state social assistance.

2007

Start of the implementation of the program for payments of maternity (family) capital. The owners of these certificates were able to transfer part or all of their capital to the formation of pension savings.

2008

2010 – 2012

In 2010, the Unified Social Tax (UST) was replaced by insurance premiums. The maximum annual salary affecting the size of the pension for 2010 is 415 thousand rubles. In 2011 this amount increased to 463 thousand rubles, and in 2012 it is equal to 512 thousand rubles.

In 2010, the largest revaluation of the estimated pension capital, taking into account the length of service during the Soviet era (valorization), was carried out. This increased the pensions of current pensioners by about 46%.

The pension began to be divided into only 2 parts - funded and insurance. The base amount was included in the insurance part.

Since 2010, a minimum pension has been approved that exceeds the subsistence minimum for a pensioner.

2013-2018

In 2013-2015, the pension reform in Russia makes a new round - the pension system is undergoing major changes.

A new pension formula has been developed for calculating the insurance pension, a new procedure for the formation of pension rights has been introduced: the length of service, the amount of insurance contributions and the retirement age are taken into account.

In 2014-2015, Russians can choose the tariff for the funded component of their pension: 0% or 6%.

In 2015, a pension savings guarantee system was introduced.

In 2014-2020, all insurance contributions go to the formation of the insurance part of the pension, however, the insured still have the opportunity to manage the previously formed pension savings.

To strengthen state guarantees of citizens' rights to pension provision and create prerequisites for sustainable development of the pension system, ways of its reform have been outlined.

Reform of the pension system provides that basic pensions will be provided to all citizens and provide material living conditions in the event of disability, upon reaching retirement age, in the event of the loss of a breadwinner, regardless of the length of service. Basic pensions will be assigned in fixed amounts, determined taking into account the pensioner's subsistence minimum and depending on the degree of disability. At the same time, during the transitional stage, the social pension will remain, and the basic pension will be part of the labor pension.

Labor or insurance pensions are provided to all employees and other categories of the population who are covered by compulsory state pension insurance.

All participants in the general labor pension system should bear the same responsibilities for financing this system and have the same rights regarding the conditions for granting and the amount of pensions.

The size old age retirement pension will be determined taking into account work or insurance experience and earnings. At the same time, the mechanism for calculating the pension will be closer to the requirements arising from the principles of social insurance. The initial criterion for determining the amount of pension will be the price of one year of insurance experience, expressed as a percentage of earnings, from which the pension is calculated. The basic pension will be the minimum labor pension.

Disability and survivor's pensions are based on the same principles as old-age pensions. Basically, the conditions and norms for the appointment of these pensions and the ratio of their size to the size of the old-age pension will remain.

Pensions in connection with industrial accidents and occupational diseases provided under the system of insurance against accidents and occupational diseases at work at the expense of employers.

Indexation of pensions is a prerequisite for any pension system. It allows you to prevent a fall in the real cost of pensions during inflation and to ensure the established ratio with wages as the latter increases.

The current tension in the area of pension funding will intensify.

This is facilitated by the trend towards a decrease in the number of people employed in the economy and a decrease in the share of wages in the structure of the population's income. In the absence of allocations from the federal budget, insurance premiums alone at the current level of the insurance tariff will not be enough to cover the costs of pensions in the near future.

In recent years, the state pension system of the Russian Federation has experienced a crisis. Retirees' incomes lag behind the price level. The main problem of pension provision is the low level of pensions with a sufficiently high rate of insurance premiums paid for the purpose of pension provision. There is an acute problem of the minimum pension, the level of which in relation to the subsistence minimum of the disabled population continues to decline. At the same time, it is impossible to increase the minimum pension without increasing the maximum pension by an even greater amount, and, consequently, to concentrate the financial resources of the pension system on solving the problem of the low level of minimum pensions. In recent years, due to the still underestimated maximum pension, the number of persons receiving pensions at the maximum and close to them has been increasing. Therefore, there is a process of constant reduction in the differentiation of the size of the bulk of pensions.

The pension system is not able to solve the problem - at the same time to bring the minimum pension to the level of the subsistence minimum and to differentiate the size of pensions depending on the past labor contribution. This problem can be solved only by either a significant increase in revenues to the Pension Fund of the Russian Federation, or by rationalizing and optimizing the pension system itself.

Due to the impossibility of raising the minimum pension to a socially acceptable level by linear indexation of all pensions in 1993, the compensation payment mechanism, increasing all pensions by a fixed amount.

In 1994, the linear indexation of pensions was carried out three times. The increase in the size of pensions carried out in 1995 by increasing the compensation payment was aimed at bringing the minimum level of pension provision to 65% of the subsistence minimum for a pensioner, but as a result of the outstripping rise in prices and insufficient funds allocated, it did not achieve its goal. Ultimately, the minimum pension in 1995 was remained at the same level at which it was in 1994 - about 52% of the living wage of a pensioner.

Attempts have been made to integrate compensation payments into the statutory minimum pension. However, with the next linear increase in pensions, this leads to a decrease in the real level of the minimum pension.

In the absence of sufficient financial resources to increase the size of pensions without prejudice to certain categories of pensioners, it is impossible to pursue an adequate social policy in the field of pension provision. The share of wages with which contributions to finance pensions are levied in the total income of the population in recent years has decreased by more than 30 points. At the same time, the share of funds provided to employees in the form of social benefits increased. In addition, the number of people employed in the national economy is constantly decreasing and tax evasion of a significant number of taxpayers is observed.

The unfavorable ratio of the number of pension contributors to pensioners is associated with the peculiarities of the Russian pension system, which include: relatively low retirement age; a high proportion of retired beneficiaries; the possibility of receiving a pension while continuing to work after reaching retirement age.

Pension reform is aimed primarily at rationalizing and optimizing the conditions and norms of pension provision, increasing the level of labor pensions by redistributing existing financial resources and improving their use.

At the first stage of the pension reform, it is necessary to take into account the proportions prevailing in the distribution of GDP, the ratio of the average level of labor pensions to the average wage, and the strengthening of the aging process.

Therefore, in order to reduce the economic burden on the working-age population, it is necessary to more clearly define the circle of people in need of state guarantees for pensions.

One of the trends is a decrease in the share of people employed in the economy as a whole, including those employed, which requires a change in the forms of pension provision and a closer link between the level of pensions of various categories of pensioners with their contribution to financing the pension system or past labor contributions.

Since, within the framework of pension legislation, it is simultaneously impossible to ensure an increase in the minimum level of pensions and their socially fair differentiation depending on the past labor contribution, a transition to a new procedure for calculating the size of pensions is necessary.

TO goals of pension reform relate:

Financial stabilization of the pension system and creation of prerequisites for sustainable development of pension provision based on state pension insurance and budgetary financing;

Rationalization and optimization of the conditions for the provision and amounts of pensions;

Improving the pension management system.

Reforming the pension system provides for the preservation and strengthening of the state pension system, taking into account the need to develop new forms of pension provision.

The reform concept is based on the development of a three-tier pension system, including:

1) labor and social pensions paid from the budget to those pensioners who have not formed sufficient pension savings;

2) the compulsory pension insurance system, built on the accumulative principle - the compulsory pension contributions of the working population are accumulated on personal pension accounts in non-state pension funds;

3) voluntary pension savings of the population in non-state pension funds.

The pension system of the Russian Federation requires further reform in accordance with international standards. This process is not short-term and is designed for a long period.

The prevailing realities in the economy and social sphere led to the need for changes and improvement of the pension system, which was introduced in 2002. By 2010, all its advantages and disadvantages became visible. The question about making changes in the formation of the pension rights of future pensioners on the basis of balance and fair treatment of all.

The new rules, introduced from January 2015, are based on the impact of wages and length of insurance service on.
In addition, more at the request of the citizen also will affect the size its future payments upward.

The new pension calculation encourages citizens to work and earn good money, while everyone is responsible for the formation of their own pension capital and has the right to choose the most effective one.

There were no global changes in pension legislation by 2018 (with the exception of the extension of the abolition of indexation for working pensioners and an increase in the retirement age for civil servants), therefore, as such, a new pension reform is not expected in the near future.

The essence of the ongoing reform in 2015

Since the beginning of 2015, there have been new rules introduced formation of pension savings. If earlier the pension consisted of three parts: basic, insurance and funded, now it is represented by the following components:

fixed payment;
insurance pension;
funded pension.

One of the innovations was the calculation of the pension in individual coefficients, and not in absolute terms as before. This will make it possible to better protect the pension capital of citizens. The accumulated points will be converted into rubles at.

An important innovation was the possibility: to form a funded pension or not. However, in order to increase the security of pension savings in 2016, 2017 and 2018, the moratorium on their formation was extended. At the same time, intensive work is underway to corporatize non-state pension funds.

Back in 2016, there were also some changes, which include the abolition of the indexation of pensions for working pensioners and an increase in the retirement age for civil servants to 63 and 65 years.

Formation of insurance and funded pension

Employers transfer monthly for the future pension of their employees to form their pension rights. General tariff such a contribution is 22% salary, of which 6% is a solidary tariff, which is not accounted for on the account of the insured person, but is sent to pay a fixed amount to current pensioners.

The remaining 16% of the contribution can be distributed on two options:

only for insurance payments (16%);
for insurance and savings (10% and 6%).

These percentages are recorded on the personal account of the insured person and then converted into points.

Citizens over 1966 year of birth is installed. This is the main type of pension in Russia, which is a guaranteed monthly payment to existing pensioners in connection with the loss of their basic income.

Until 2016, citizens born in 1967 and younger had the right to choose a pension option. Currently, this right is reserved only for those who first get a job. They can make their choice during the first five years their work activities.

The main document that laid the foundation for the implementation of the pension reform in Russia was the law "On insurance pensions" No. 400-FZ dated 28.12.2013, which contains:

division of labor pension into two types (insurance and funded);
a new formula for calculating a pension based on the sum of accumulated individual coefficients and the value of one point;
new conditions for the appointment of payments (the presence of a minimum amount of points and insurance experience);
increasing coefficients have been introduced when applying for a pension later than the deadline;

The emergence of the right to funded pension, as well as the conditions for its appointment and payment are contained in the law "On funded pension" No. 424-FZ of December 28, 2013. The insurer for the formation of such a payment in the MPI system are various NPFs, whose activities in the new conditions are regulated by the adopted law No. 410-FZ of December 28, 2013. "On Amendments to the Federal Law" On Non-State Pension Funds ".

For the safety of voluntary investments of citizens introduced pension savings guarantee system, which is reflected in the law No. 422-ФЗ dated December 28, 2013.

To resolve issues regarding early payments in the presence of the necessary experience in the relevant types of work and the mandatory payment of insurance premiums at an additional rate, two laws have been adopted:

No. 426-FZ dated December 28, 2013 "On a special assessment of working conditions";
No. 421-FZ dated December 28, 2013 "On Amendments to Certain Legislative Acts of the Russian Federation".

Calculation of pensions under the new law

Pension payments introduced in our country since 2015 are based on several main parameters:

remained unchanged at 60 years for and at 55 years for;
the higher the official salary, the more insurance contributions are transferred to the personal account of a citizen, the higher his future pension (the minimum sum of individual coefficients calculated for each year of work should be 30 points by 2025, gradually increasing from 6.6 in 2015 ( in 2018 13.8 points));
the duration will be 15 years in 2024, gradually increasing from 6 years in 2015 (9 years in 2018);
every citizen starting his labor activity has the right to choose whether to form a funded pension or refuse it during the first five years of work.

The formula for calculating the insurance pension under the new law is as follows:

SP = FV + IPK x SPK,

Joint venture- the amount of the insurance pension;
PV- the size of a fixed amount;
IPK- the sum of the accumulated points;
SPK- the cost of one coefficient.

FV is an analogue of the basic part of the labor pension, it is guaranteed by the state, is set in a fixed amount simultaneously with the appointment of the payment.

A specific feature of PKI is their accrual and in some non-insurance periods, such as military service on conscription, parental leave, the time of caring for a disabled person of the first group, a disabled child.

Thus, the pension rights of citizens accumulated until 2015, will be converted into the sum of individual coefficients, to which points will be added for each year of insurance service after 2015.

Citizens who are already receiving payments do not need to apply to the FIU, their rights will be preserved when converted into pension points and the amount of the pension will not be reduced.

Pension reform in 2018 in Russia

At the beginning of 2017 and 2018, a number of provisions of the pension legislation has undergone changes:

the moratorium on the indexation of pensions for working recipients was extended;
since 2017, the retirement age for federal and municipal civil servants has been increased to 63 and 65 years;
the "freezing" of contributions to pension savings under the MPI system has been extended.

Some citizens perceive such changes as a new pension reform, but this is not entirely true. Pension reform involves more global changes in the order of appointment, calculation and payment of pensions, and the changes that occurred in 2016, 2017 and 2018. - this is just the introduction of amendments to the already existing legislative acts, therefore, they, in fact, "Pension reform" cannot be named.

Will there be an increase in the retirement age?

Since 2010, the question of raising the retirement age has been repeatedly raised for discussion in the State Duma, but there are still fewer supporters of this theory than its adherents.

But not everything is so simple. Indeed, the imbalance of the pension system, the lack of funds for current payments should lead to the adoption of measures that can change the situation for the better.

Initially increasing age will save budget funds, but later the opposite effect may occur, since the payment will be calculated for a shorter period and, accordingly, in a larger amount.
In addition, the unemployment rate may rise and more funds will be required to maintain stability in the social sphere.

Nevertheless, the positive shifts in the economic sphere, as well as the intended trend towards an increase in the life expectancy of our citizens, give reason to agree to the parties to the dispute with the need to make adjustments to the existing pension system. by 2019.

Increasing the retirement age for civil servants from 2017

One of the measures to reform the current budget deficit situation around the PFR was to increase the retirement age for civil servants. The corresponding law No. 143-FZ was signed by the President on May 23, 2016.

Under the new rules since January 2017 follows:

raising the retirement age of civil servants by 8 years for women and 5 years for men;
raising the age limit for civil service: for senior managers - up to 70 years, for the rest - up to 65 years;
an increase in the minimum amount of work experience from 15 to 20 years.

It is worth noting that the increase in age and the required length of service will take place gradually until 2026.

Many analysts agree that this measure will prepare the population for an increase in the retirement age. for all citizens... Others believe that such a principle is not dominant in government policy and talk about the importance of encouraging citizens to retire later on.

Indexation of pensions for working pensioners in 2018

Due to the difficult economic situation in the country, for the first time in 2016, it was those pensioners who continued their labor activity after retirement. In February of this year, the payout was increased as of November 30, 2016. Moreover, those who had previously quit in the period from October 1, 2015 to March 31, 2016, had to contact the Pension Fund for indexation.

Since April 2016, this need has disappeared, since employers submit monthly, promptly informing the FIU about the fact of employment by their employees.

It is important to note that when you start working again, your pension cannot be reduced.

Moratorium on the formation (freezing) of a funded pension

In 2017, the ban on the formation of the funded pension of citizens was extended. This measure does not in any way affect the income of the population and the amount of their future pension. All insurance premiums transferred to their personal accounts, will be taken into account in the calculation of their future pension payments.

The introduction of a moratorium on pension savings in 2014 nevertheless caused a wave of criticism from citizens. However, this decision was caused by the ineffective work of the existing accumulation system and the insecurity of voluntary investments of citizens.

Due to the crisis situation of the Pension Fund of the Russian Federation, the moratorium extended in 2018, while such a measure will continue to operate until 2020.

The "freezing" of the funded pension made it possible to carry out large-scale work on checking numerous NPFs and taking measures to effectively manage the money invested by Russians, as well as to create a whole pension savings guarantee systems... Now, in order to carry out further work, the NPF must obtain an appropriate

The end of the 20th century became a period of active implementation of pension reforms in the world economy. They occur today with a greater or lesser degree of intensity on all five continents of the planet. Each reforming country chooses those approaches that are closer to it in terms of local historical political and financial conditions. The degree of radicalism of the reforms is different. The role played by the state in these reforms is different. The consequences of reforms for the economy and social system of a particular country are different. But despite all the differences noted in the reforms, there is one essential common element. All of them, to a greater or lesser extent, are reduced to the introduction of funded elements into the pension system.

The need for pension reform in most countries is primarily due to demographic and partly economic factors - the rapid aging of the population, an increase in the burden of pension payments on state budgets. But to these general problems are added their own specific difficulties associated with the relatively lower ability of the states of this group to collect the corresponding insurance payments, the low level of income of the population, the preservation of numerous privileged categories in the pension systems. The combination of high social insurance contributions, unreliable control over their payment, low requirements that were sufficient to qualify for a pension, and a weak relationship between contributions made and received pensions had the most negative impact on the pension system, undermining its viability. Of the group of former socialist countries, the greatest interest in studying the problem of the causes of reform is represented by those states in which not only the reforms of pension systems have already been legislatively developed, but also the process of their implementation has begun: the Czech Republic, Poland and Hungary.

The most important common features of the pension systems of the Czech Republic, Hungary and Poland before the reform were:

- the operation of pension systems within the framework of general state social security systems and their financing on the basis of a pay-as-you-go principle in conjunction with health insurance;
- lack of financial instruments and tax incentives for the development of individual retirement savings;
- low transparency of pension systems, financing through them of a number of non-pension services.

Economic and socio-demographic conditions of the transition period: first, a sharp increase in unemployment and a decrease in the number of payers of social contributions with an accelerated increase in the number of pensioners at the expense of the categories of disability pensioners, early retirees; secondly, high inflation, which lowers the real cost of pensions, predetermined the need to increase the level of contributions. And high levels of social contributions (one of the highest in Europe), in turn, contributed to the development of "gray" and "black" markets, which ultimately narrowed the tax base and increased the burden on centralized budgets.

Also, economic factors include the following: the expected role of other funded elements of the future pension system, including supplementary, non-state pensions and any funded pension programs aimed at preserving early retirement rights for representatives of certain professions; budgetary opportunities to reduce the burden on the PAYG system without creating excessive new public debt; financial requirements related to maintaining a guaranteed pension minimum.

The solution to the financial problems of pension systems, as the global experience shows, could go in two directions:

1) along the path of preserving, albeit in a somewhat reformed form, the state pay-as-you-go pension system and at the same time stimulating the development of additional voluntary private pension programs;
2) the introduction of a new multistage distribution-accumulative pension system financed from various sources.

When implementing the pension reform, it is necessary to take into account the economic, demographic and social processes taking place in the country.

The main goals of the pension reform carried out are:

1) the realization of the right of citizens guaranteed by the Constitution of the Russian Federation to pension provision in old age, as well as in the event of disability, loss of a breadwinner and in other cases established by law.
2) ensuring the financial stability of the pension system and creating prerequisites for the sustainable development of pension provision on the basis of state pension insurance and budget financing.
3) adaptation of the pension system to the economic situation in the Russian Federation.
4) creation of more optimal conditions for the provision of pensions.
5) increasing the efficiency of the pension system by improving the pension management system, including the investment of pension funds.

Based on the goals stated above, the reform is based on the following principles:

1) Everyone has the right to state pensions.
2) Everyone who is employed is subject to compulsory state pension insurance.
3) Every person insured under the compulsory state pension insurance is entitled to a labor pension in accordance with the duration of the insurance and the earnings from which the insurance premiums were paid.
4) Financing of state pensions is based on the principle of solidarity, including the solidarity of generations, constituent entities of the Russian Federation and sectors of the economy.
5) The funds of compulsory state pension insurance are used exclusively for the pension provision of the insured in accordance with the rules and regulations established by law. Some of these funds are centralized and redistributed in order to ensure pension guarantees for citizens regardless of their place of residence in the territory of the Russian Federation. Pension expenses for persons who did not participate in pension insurance are covered by the federal budget.

In accordance with these principles, a pension system emerged, in which a pension consists of several parts. The first basic part of the pension is guaranteed for Russian citizens who have reached retirement age. The second part is insurance, this is the amount of funds transferred to the personal account of a pensioner during the period of his labor activity. The third part is funded: from 2 to 6 percent (depending on age) of the wage fund, which the employer will transfer to the personal account of the future pensioner. The fourth part is a professional pension. When working in hazardous production conditions, the employer will have to make additional contributions to the formation of a professional pension.

For people of the older generation who do not have time for a long period of pension contributions and investing them, it is more profitable so that the insurance part grows faster, and the young benefit from a faster growth of the funded part, since according to the established percentages 30-40 years before they reach the retirement age decent money is accumulating.

It is possible for a pensioner to choose an organization that will invest in the funded part of the pension. Some non-state pension funds may offer more active pension packages than the Pension Fund of the Russian Federation. If a person is afraid to take risks or cannot decide on the choice of a pension fund, then the default mode will be selected. The government will appoint a government agent who is likely to invest 100% of the money in a non-marketable security, that is, guarantees you a certain percentage of inflation. In this case, the income will, of course, be slightly less than in the case of choosing a portfolio of a more active non-state pension fund.

The carried out pension reform was conditioned by objective processes in the Russian economy and politics. The consequences of its implementation are not the same for different categories of citizens. So, for people who have already reached retirement age and are receiving a pension at the time of the adoption of the package of new pension laws, the reform did little. This category of people cannot change anything in their already finished working career, affect the amount of the assigned pension and is completely dependent on the state policy towards pensioners. People of pre-retirement age can also change little in the amount of their pension. For them, in some positions, for example, periods of activity counted in seniority, there was a deterioration. But for future retirees, the pension system has become more logical and is more tied to the specific contribution of a citizen to his own pension provision. When choosing options between a low level of pension provision now and in the future, regardless of the real contribution of the pensioner, the authors of the reform chose the option of a phased change in the size of pension payments. A future pensioner can more actively participate in the formation of his own pension, the choice of an investment portfolio for its funded part. This active position requires a different level of knowledge of pension legislation, and this knowledge is required not only at the time of reaching retirement age, but much earlier, when forming the funded and insurance part of the pension. The ideology of investing the funded part of the pension in the economy connects the pension system with the economic state of the country and creates the prerequisites for improving the living standards of future generations of pensioners.

Navigating the article

In the course of reforming the system, against the background of the ongoing economic crisis, problems with filling the budget began to appear and the need arose for deeper changes in pension provision, which are currently being discussed in the Government.

If the proposals of the Ministry of Finance find support in the government and are approved by the President, then we will be awaited drastic changes in pension legislation.

Pension until January 1, 2015

Until January 2015, the activities of the pension system were regulated by Federal Law No. 173 dated 17.12.2001 "On labor pensions". The insurance pension before the start of the reform was called the labor pension, consisted of two parts, which formed its amount - this is insurance and accumulative.

When calculating the retirement pension, pension rights that were acquired before the adoption of this law were taken into account, as well as the amount of funds received by the Pension Fund in the form of.

When calculating the insurance part of the labor pension, a formula was used in which the pension capital was divided by the number of months of the expected payment period and the base amount was added to the resulting value, the amount of which differed depending on the category of the pensioner.
The funded part was calculated by dividing the amount of pension savings that are (recorded) in the personal or pension account by the length of the expected payment period, calculated in months.

Changes in the pension system in 2015

The method of calculating pensions, used in the pension systems of many countries of the world, when using which the main unit of account is retirement score, since January 2015 it has been applied in Russia as well.

Since 2015, the following have been installed types of insurance pensions:

direct the entire amount of the transferred funds (16%) to the insurance pension;
send 6% to the accumulative, and 10% to the insurance.

Calculation of pensions according to the new pension formula

The procedure for calculating an insurance pension is established by the requirements of Article 15 of the Federal Law of December 28, 2013 N 400 « About insurance pensions «.

New pension formula to calculate the insurance pension looks like this:

SP = IPK x SPK + FV,

Joint venture- the total amount of the insurance pension;
IPK- the sum of individual pension coefficients (points);
SPK- the cost of one point in the current year;
PV- fixed payment.

The fixed payment is fixed at a fixed rate and indexed by the coefficient set by the Government decree annually. For some categories of pensioners, increasing coefficients are applied to the PV. Taking into account, produced in 2018, its size is 4982 rubles 90 kopecks.

An insurance pension is the product of the PKI by its value, which is also set by the Government of the Russian Federation annually. The established value of the individual pension coefficient in 2018 is 81 rubles 49 kopecks.

The introduction of the IPC into the new pension formula, in essence, is a new condition that obliges future pensioners not only to have a certain amount, but also to ensure deductions to the Pension Fund.

The use of the pension coefficient in calculating pensions will increase the employee's interest in the timeliness and completeness of payment of pension contributions determined by law to the Fund's budget, and will also contribute to the transfer of income of the working-age population "Gray" economic zone into a legal one.

Starting from 2015, the pension coefficient is determined for each year worked... To determine the annual PC, the amount of insurance premiums credited to the personal account of the insured person is divided by the maximum annual premium.

The cost of the pension coefficient in 2018

The cost of PCs for the next planning period is determined annually by a government decree. In 2017, it amounted to 78.58 rubles, for the current year it was set at 81 ruble 49 kopecks.

The increase in the cost of the PC occurs Twice a year.

The first increase is carried out on February 1, depending on inflationary processes in the economy.
The second takes place on April 1 of each year and depends on the replenishment of the PFR budget at the expense of contributions transferred by the insured and receipts from the state budget.

The methodology by which the cost of one PC is determined is established by the Government of the Russian Federation. In 2016, based on the difficult financial situation caused by the economic crisis, no April increase... In accordance with Article 5 of the Federal Law No. 385 of December 29, 2015, which suspends the operation of certain regulatory acts, the PC cost adjustment should be carried out in the second half of the year, taking into account the economic situation and the financial capabilities of the budget, which developed at the end of the first half of the year.

Other periods included in the insurance experience

When determining the PKI, the so-called "Non-insurance periods" activities of citizens. To such periods, in accordance with the requirements of Article 11 of Law No. 173 dated 17.12.2001 as amended on 12/28/2013 and as amended on 11/19/2015, include periods of activity, Related:

passing military or equivalent service;
temporary disability;
caring for a child up to one and a half years old;
receiving unemployment benefits, participation in public works or resettlement, moving to the direction of the employment service;
being in custody on unfounded charges with subsequent rehabilitation;
caring for a disabled child, the elderly (who have reached the age of 80) and a disabled person of the 1st group;
living with a spouse in areas where employment is impossible, during his military service under a contract, but not more than 5 years;
residence abroad of the spouses of employees of diplomatic, trade and other representations at international organizations, the list of which was approved by the RF Government Decree of April 10, 2014 No. 284.

Problems of reforming the pension system of the Russian Federation

In the course of reforming the pension system, which began in 2015, problems arose with filling the Fund's budget, which are associated with the direction of part of the funds transferred in the form of contributions to NPFs. This led to a sharp decrease in revenues intended for the payment of insurance pensions and caused a deficit in the pension budget.

As a measure aimed at solving financial problems in the field of pensions, in accordance with the requirements set out in Federal Law No. 383 of December 14, 2015, the Government decided to extend it until the end of 2016.

Later, the Government came to the conclusion that it was not at all profitable for the state budget to direct part of insurance premiums to savings, as a result of which the moratorium was extended until 2020.

Thus, 6% that went to non-state funds will now go to replenish the budget, intended for the payment of insurance pensions, which should, in the opinion of the Government, stabilize the situation in the sphere of pensions for the population.

Draft of a new pension reform

In connection with the deepening economic crisis in the Russian economy, the inefficiency of the current pension system becomes obvious, and the reforms begun in 2015 do not bring the expected result. The Government is discussing the proposals of the economic bloc concerning further reforming the pension system.

In Russia, at present, the number of pensioners is about 30% of the population and against the backdrop of destructive economic trends and rising unemployment, raising the retirement age is becoming inevitable.

From January 1, 2017, the retirement age will increase by 6 months annually until it reaches 65 years. Somewhat later, such a measure is expected for all other citizens of the Russian Federation.
There is a discussion of a further reduction in the indexation of pensions, and for its abolition, if not complete, then at least the FV.
Since 2017, the functions of collecting pension contributions have been transferred to the jurisdiction of the Federal Tax Service and the establishment of a single social insurance rate with the abolition of the maximum size of the insurance base.
, on the formation of which, within five years, a moratorium has been established, it is proposed to form, by direct transfer of contributions to the accumulation accounts of management companies and NPF, bypassing the PFR.

Conclusion

The main advantage of the reform, which began in 2015, is that the new provisions of the pension legislation, in the opinion of their authors, will allow balance the budget of the Pension Fund.

Its balance consists in saving the financial resources of the state budget, directed to the pension budget to finance state pension programs and making additional payments to those pensioners whose pension size turned out to be established in the region of residence.

In the current conditions, it becomes obvious that the reforms do not bring the expected result and the Government has already adopted and is still discussing a number of new measures that can fill the gap in funds needed to ensure the operation. No documented decisions have yet been made, but the state of the financial, economic and social sphere leaves no doubt that serious changes await the pension system in the near future.