Insurance portion labor pension old age is determined by the formula given in paragraph 5 of Art. 14 of Law N 173-FZ. In accordance with this formula, the insurance part of the old-age labor pension is determined as the ratio of the estimated pension capital to the expected period of payment of the labor pension in months:

MF = PC / T

Insurance part = Pension capital / expected payout period of labor pension.

In order to calculate the amount of the insurance part, it is necessary to determine the amount of the estimated pension capital and the period of payment of the labor pension.

Article 2 of Law N 173-FZ establishes that the basis for determining the amount of the insurance part of the labor pension is the total amount of insurance premiums and other receipts to the Pension Fund for the insured person. These data are recorded in the individual insurance account of the insured person and represent the estimated pension capital.

In addition to the amounts of insurance premiums and other receipts received on the individual personal account for the insured person, the settlement capital includes the pension rights of the person acquired by him before 01.01.2002, in monetary terms.

Note that the individual personal account of a person is divided into two parts: the general part of the individual personal account of the insured person and a special part of this insurance account. The special part of the insurance account records the amounts at the expense of which the funded part of the labor pension is provided.

The expected period of payment of labor pension in accordance with paragraph 5 of Art. 14 of Law N 173-FZ is 19 years old. And since it is calculated in months, then it is determined in the amount of 228 months. But the legislation provides for the establishment of an expected period for the payment of an old-age retirement pension of 19 years (228 months) not from the date of entry into force of Law N 173-FZ, but in stages. The number of months included in the expected payment period is gradually increasing from 01.01.2001 to 01.01.2013.

The number of months included in the expected payout period

in 2001 - 138 months;

in 2002 - 144 months;

in 2003 - 150 months;

in 2004 - 156 months;

in 2005 - 162 months;

in 2006 - 168 months;

in 2007 - 174 months;

in 2008 - 180 months;

in 2009 - 186 months;

in 2010 - 192 months;

in 2011 - 204 months;

in 2012 - 216 months;

Example 3.1. Calculations of the insurance part of the old-age labor pension: the estimated pension capital was 120,000 rubles, and the pension is assigned from 01.01.2009. In order to determine insurance part old-age labor pension, it is necessary to divide the amount of the estimated capital by the number of months included in the expected payment period for 2009. Thus, we divide 120,000 rubles. by 186 - the number of months of the expected period in 2009. We get that the insurance part of the labor pension in this case will be 645 rubles. 16 kopecks. If the same pension is awarded in 2010, then the amount of its insurance part will be 120,000 / 192 = 625 rubles.

If an old-age labor pension is awarded to men over 60 and women over 55, the expected payment period is reduced by one year for each year that has elapsed since the specified age. For example, if a man became eligible for the assignment of an old-age labor pension in 2009 and his age at the time of granting the pension was 61, then the number of months included in the expected payment period will not be 186 months, as provided by the statutory rule, but 174 months.

The legislation establishes a rule according to which the expected payment period cannot be less than 14 years (168 months). This rule is established due to the fact that it is not always the moment of the onset retirement age and the moment of applying for a pension coincide. The later a citizen applies for the appointment of an old-age retirement pension, the shorter the expected payment period will be.

Note that this rule does not apply to citizens who, in accordance with Art. Art. 27, 28 Law N 173-FZ have the right to assign an old-age pension before established by law age. Likewise, the rule to reduce the expected payout period does not apply to those persons who withdraw from the insurance part of the pension after its appointment.

Citizens have the right to refuse the insurance part of the labor pension by submitting an application to the appropriate body of the Pension Fund of the Russian Federation. If a citizen refuses to assign the insurance part of the pension at the time of applying for a retirement pension, then in relation to him, the rule on reducing the expected payment period remains.

Example 3.2. On February 10, 2007, the man turned 60, and on the same day he submitted a written application to the appropriate body of the Pension Fund of the Russian Federation for the appointment of an old-age retirement pension. Together with the application for the appointment of an old-age retirement pension, the man submitted a second application for refusal to assign the insurance part of the retirement pension. On February 10, 2009, this man applied to the bodies of the Pension Fund of the Russian Federation with an application for the appointment of the insurance part of his labor pension. From 01.01.2009 to 31.01.2009, the expected period of payment of the old-age labor pension is 186 months. Since the citizen applied for the appointment of the insurance part of the pension two years after he was assigned an old-age retirement pension, he is entitled to a reduction in the expected payment period, then his expected payment period is reduced by two years and is 164 months.

In cases where a pensioner, after the assignment of the insurance part of the labor pension to him, begins to engage in labor activity again or refuses the insurance part of the labor pension, the insurance part of the pension is subject to recalculation after termination labor activity or after re-applying for the appointment of the insurance part of the labor pension, respectively. In these cases, the expected payment period is to be reduced by one year for each full year labor activity carried out after the appointment of an old-age retirement pension or for one year for each full year that has elapsed since the withdrawal from the insurance part of the pension. At the same time, pensioners have the right to repeatedly refuse the insurance part of their pension; each time after the insurance part of the pension is re-assigned, this part of the pension is recalculated.

Example 3.3. On June 15, 2004, the man turned 60, and on the same day he applied for an old-age retirement pension, but at the same time refused to assign him the insurance part of the old-age retirement pension. In 2006, a man applied for the insurance part of his labor pension. In accordance with the legislation, in this case, the insurance part of the pension is recalculated. V in this case the insurance part of the pension was assigned in 2006. The expected period for the payment of the pension in 2006 was 168 months. Taking into account that the pensioner refused to receive the insurance part of the pension for two years, the period of his expected pension payment period is reduced by two years and is 144 months. After the insurance part of the labor pension was assigned to him, the pensioner resumed his work and continued it from September 2006 to December 2008. In this regard, the pensioner acquired the right to a new recalculation of the insurance part of the labor pension. The expected period of pension payment for 2008, stipulated by the legislation, is 180 months. This period is to be reduced by 24 months, during which the pensioner refused to assign him the insurance part of the labor pension, and by another two years that have elapsed since the appointment of the insurance part of the pension until the moment of its recalculation, during which the pensioner carried out labor activities. Thus, in this case, the expected period for the payment of the pension will be 132 months.

Russians are finding it difficult to get used to the new changes in the pension reform after its implementation. Many pensioners and people preparing to become them in the future are interested in the same question: "the insurance and funded part of the pension - what is it and how to understand it?"

Labor pension and its components

The pension reform carried out in January 2002 established that the labor pension paid to current pensioners and formed by subsequent pensioners in Russia includes the following components:

• basic;
• insurance;
• cumulative.

The funded part of the pension is designed for persons over young age and is not compulsory, so for most workers, these are the insurance and basic components.

The smallest component of our pension is the basic part, which since January 2002 has been four hundred and fifty rubles a month. This the amount is credited to everyone reached a certain age taking into account at least five years of work experience. Its main function is to provide a certain basic social guarantee... It is indexed annually, while compensating Negative influence inflationary processes.

Of course, the basic pension as long as far to living wage , but one way or another, this is not something that future retirees should count on. As of the end of 2013, the basic pension component totaled 3,610 Russian rubles 31 kopecks.

So what is the insurance part of a pension and how important is it?

Insurance pension

Insurance pension - it is possible to calculate personally, for each of us.

In order to count on the old-age insurance pension by 2025 for men and women, 60 and 55, respectively, you need to have an individual pension coefficient more than 30 points and a minimum insurance period of fifteen years. According to the Ministry of Labor, residents of Russia will be able to earn such a number of points if they begin to transfer sixteen percent of contributions to the formation of one, within fifteen years from two minimum wages, or for thirty years - from one, without making deductions to funded part... The value of the minimum wage in 2013 was equal to 5205 rubles.

Basic provisions of insurance pension

An important quality of the insurance part of the pension is played by the mechanism that makes it possible to avoid general leveling and to link the size of the labor pension with the amount wages and work experience pensioner. There is a direct relationship between the size of wages and the amount of payments from it and, accordingly, the size of the future. pension accrual... In other words, it directly depends on the number of paid insurance premiums to the pension budget, for the entire working period of a person.

All this number of contributions is referred to as the estimated pension capital... It is based on a portion of the contributions received from the employer. The volumes of paid contributions undergo a certain personalized account and are assigned to each insured person.

Insurance financing retirement benefit and accumulation Money for the formation, as well as sources for its provision and the prescribed part when a person reaches retirement age, occurs as follows:

• the amount of the payment is summed up on the personal account of the citizen;
• pension capital is constantly indexed, which gives it a systematic increase;
• at the time of retirement, the accumulated savings are finally indexed, reconciled and divided by the average calculated value of the period of a citizen's retirement benefit.

According to the legislation of the Russian Federation, the insurance and funded components of pensions are calculated based on the average billing period, which is 228 full calendar months from January 1, 2013 (instead of 216). This result is required amount monthly pension insurance payment, this amount may increase due to the indexation.

Reforms in the field of insurance pension

With regard to this part of the pension contribution, subsequent accounting innovations are planned pension rights Russian citizens.

Note also that this component of the pension will accrue sixteen percent of the employer's deductions, even in case of refusal by the citizen to form the funded part, and ten percent, if before 2014 he submits an application to the pension fund about the decision to make transfers to a non-state pension fund.

Differences between the insurance part of the pension and the funded

The main difference is the procedure for spending the insurance and funded components of the pension benefit. Unlike the other two, the funded part of monetary contributions is not at the disposal of the state. Contribution owner has the ability to transfer it to the disposal of the management company pension fund Russia (Vnesheconombank) or another financial institution, entitled to the formation of a pension. But this is in the event that he trusts her and wants to significantly increase the size of his payments at the end of his work.

Experts say that for ten fifteen years there is a shortage of funds in the pension fund and disruptions in payments are possible, as a result of which the insurance part of the pension will suffer directly, because it is not saved on the personal accounts of people. Since at a particular moment of scarcity, finance is used for the purpose of opportunity necessary payments people of retirement age. As a consequence of this, the state is trying to attract the population to more late exit for a well-deserved rest and the formation of the accumulative component of deposits at the expense of the insurance part.

It is necessary to clearly understand that the insurance part of the pension is the contributions used by the state and not provided for obtaining additional investment income!

It should be noted that the pensioner has the opportunity fully or partially refuse to calculate and pay the insurance part of the pension benefit.

Configurations in insurance pension 2015

This year it is planned to install smallest size IPK (individual pension coefficient), which is an necessary condition for calculating the pension, in 6.6 units and tends to grow by 2.4 units annually, until reaching a value equal to thirty units by 2025.

Also since 2015, pension provides for taking into account the periods of citizens' life that have social significance, but at the same time are not insurance, for example, caring for a person who is more than eighty years old or a period of conscription service in the army.

Of all three components of the labor pension, distinctive properties insurance parts are: conditionally accumulative nature, financing by a pay-as-you-go method and based on the principle of solidarity between generations.

From 1.01.14g. the Law came into force, according to which changes are introduced regarding the pension contributions of Russians. The document regulates not only the redistribution of amounts to various insurance and funded parts of the labor pension, but also the revision of the current insurance premium rates. Let's take a closer look at the changes in order to understand how it will be possible to ensure a decent size of pension payments in the future.

Let's figure out how the insurance and funded parts of the pension differ from each other. Both parts differ from the basic component in that they are not fixed values, but depend on the citizen's salary. The insurance part and the funded part of the pension are calculated based on the survival period (228 months).

The insurance part is guaranteed by the state to every citizen of the Russian Federation. It does not depend on which company will manage funded part... The deducted amounts are used to pay the amounts to current retirees.

The accumulative part is intended for storing funds on an individual account that cannot be spent on government needs. The amount of savings depends entirely on the choice of the citizen and his business activity.

Accumulative part of labor pension

Employees born in 1967 and younger than them should decide on the method of forming the tariff for the funded part until 12/31/15:

• leave 6%;
• refuse to increase the insurance part of the pension.In the first case, you need to submit an application to the Pension Fund of the Russian Federation or NPF before 31.12.15. In this case, the funds will be returned to the PFR if the NPF stops its work on different reasons... If the employee does not want to make contributions to the funded part, then 22% will go to the insurance part, of which: 6% - the solidary part of the tariff, 16% - the individual. ... In case of cooperation with the state PF and the company that manages its assets (Vnesheconombank), the amount of the funded pension is adjusted annually on 1.08 based on the results of the company's investment activities.

Insurance part of the pension

The insurance part of the labor pension will be calculated according to new formula only for citizens who first start working in 2015. For those who have work experience, pension rights in 2014. converted to new instrument accounting - individual pension coefficients. The value of the "annual pension coefficient»It is planned to calculate as the ratio of the amount of contributions paid by the employer for the insurance part, multiplied by 10% (16%), to the amount of contributions from the maximum salary, multiplied by 16%. The resulting value must be multiplied by 10. This coefficient will be assessed the annual labor activity of a person.

16% of the employer's deductions will be directed to the insurance part in case the employee refuses to form the funded part, 10% - in case of filing an application with a non-state pension fund (NPF). For citizens born in 1967 only the insurance part of the pension will be in effect.

The insurance part will be calculated in points based on the length of service, the level of salary, the date of the person's retirement. Receive social assistance only those who have scored 30 points will be able to. Minimum length of service, which provides for the payment of an old-age pension, will increase to 15 years. Since 2015 required experience must be 6 years old, increasing annually. The salary, which is subject to insurance premiums, will also be increased to 2.3 average salaries instead of the current figure of 1.6.

Insurance premium rates in 2014

For most companies, insurance premium rates remained at the 2013 level:

• 22% - transferred to the FIU;
• 5.1% - transferred to the FFOMS;
• 2.9% - are deducted to the FSS. For payments in excess of the maximum base value (624 thousand rubles from 2014), contributions are sent only to the Pension Fund (10%) for the insurance part. The base is calculated from the beginning of the year on an accrual basis for each employee.

New calculation of pension

From 2015 in the Russian Federation will be introduced new principle calculation of retirement pension, which will close the "pension holes". It is assumed that newly minted pensioners from 2015 will be able to solve this problem without raising the retirement age, reducing payments or transferring an additional burden to taxpayers.

So, new system suggests:

• the basic component is a state guarantee of payments for all citizens of the Russian Federation, without exception, upon the onset of a statutory age or corresponding length of service.
• insurance component - this part depends mainly on the conscientiousness of the employer (the amount of paid contributions) and the state's solvency (economic situation).
• funded component - its size is formed in a voluntary and mandatory, and depends on the will of the employee.

Basic pension payments will be borne by the federal budget. It is initially tied to the base size with an annual index of 1.04. The amount of the increase depends on the rise in prices for the consumer basket or on the level of inflation.

Save pension payments without raising the age bracket, it is possible by indexing payments. It depends on the actual age at retirement. For example, an employee who has not received a pension on time and continues to work for over a year will be added 5.6% to the accrued pension, from two years - 12%, from three - 19% and beyond. It is easy to calculate that when a person retires 10 years later than his age should be, a person will receive an amount greater than 2.11 times.

Non-state pension funds

Why is it important to have time to decide on the choice of NPF by 2015? People who did not apply to the Pension Fund before 01.01.15 will lose 6%, which are currently subject to deduction to the funded part of their labor pension from the employer's contributions. They will be automatically redirected to the insurance portion of the pension. Those citizens who have already transferred the funded part to the NPF or submitted an application for choosing management company, the specified procedure will not touch.

In conditions when the average return on investments of the state agent Vnesheconombank is up to 9.9%, and the inflation rate, in turn, reaches 9.7%, it seems inappropriate to promptly transfer their savings to a non-state fund.
It's important to know:

• The state will carry out pension payments in any case, but their size depends on the person.
• Increase future retirement several times it is possible only with the help of the accumulative part.
• The fund must be selected taking into account its profitability and reliability rating (A ++ highest degree). You can choose a fund annually (for example, where the annual percentage is higher).
• When choosing an NPF, you should focus on organizations operating in your region. Sometimes you will have to appear there in person, so a fund located nearby will be convenient.
• The state is informed about your savings, since at the end of the reporting year the funds report to the Pension Fund of Russia on the amount of money earned for depositors.
• Do not forget that state extra-budgetary funds (FFMS, PFR) are on guard for the interests of citizens. pension reform is the involvement of Russians in the fate of their own future through the control of finances. The ability to choose non-state pension funds will allow you to reasonably increase pension savings.

Insurance part of old-age labor pension

The insurance part is formed at the expense of two elements: insurance contributions received to the Pension Fund after January 1, 2002 and by converting pension rights acquired by a citizen before 2002 into the estimated pension capital. basic (solidary 0 and differentiated (individual ) parts. The base part is called fixed base size (FBI). It is ensured by solidarity contributions of all employers in the same amount - 6% of the wages fund of insured workers. These funds are not reflected in their individual personal accounts. The Pension Fund, accumulating them, pays a guaranteed pension (FBI) to current pensioners, amounting to 3,610 rubles as of April 1, 2013. 31 kopecks.

The second part of the contributions to the insurance part of the labor pension is reflected in the individual personal account (ILS) of the citizen in the Pension Fund of the Russian Federation. It is individual and differentiates depending on earnings a specific person, i.e. from the amount of insurance contributions and pension rights acquired before January 1, 2002 (estimated pension capital).

Example

The amount of the insurance part of the old-age labor pension determined by the formula: SCh = PC / T + B,

where SCh is the insurance part of the old-age labor pension; PC - the amount of the estimated pension capital of the insured person as of the day of the appointment of the insurance part of the old-age labor pension; T is the number of months of the expected period of payment of the old-age labor pension (228 months); B - the fixed base size of the insurance part of the old-age labor pension (it is constantly indexed; as of April 1, 2013, it is 3610 rubles 31 kopecks).

Calculation of pension capital (PC )

PC = PC1 + SV + PC2,

where PC1 is the estimated pension capital calculated when assessing the pension rights of the insured person as of January 1, 2002; SV - the amount of valorization (revaluation of pension rights); PC2 - the amount of insurance premiums and other receipts to the Pension Fund for the insured person, starting from January 1, 2002.

The calculation of the insurance part of the old-age retirement pension for servicemen is somewhat specific due to the prevalence of their active labor activity after retirement at 40-50 years. The new employer makes deductions for him on the insurance and funded parts of the old-age labor pension. The accumulated pension capital is paid to him as the insurance part of the old-age labor pension, with the exception of its fixed base amount. Conditions for payment of the insurance part of the pension - availability military pension, reaching the standard retirement age, having insurance experience(minimum 5 years), not taken into account when assigning a military pension.

Accumulative part of old-age labor pension

The second part of the retirement pension is funded. It is compulsorily formed only among citizens born in 1967 and younger. The funded part depends on the amount of insurance contributions received to finance this part of the pension, in the amount of 6% of the wages fund, but not more than 568 thousand rubles. in year.

Example

The amount of the funded part of the labor pension old age is determined by the formula LF = PN / T,

where NCH - the size of the funded part of the labor pension; PN - the amount of the insured person's pension savings recorded in the special part of his individual personal account as of the day from which the funded part of the old-age labor pension is assigned to him; T is the number of months of the expected period of payment of the old-age labor pension used to calculate the insurance part of the specified pension.

Pension savings are indexed and capitalized annually, i.e. increase by the amount of investment income from the management of the funded part of the pension by management companies.

In addition to the formation of the funded part of the compulsory pension insurance, a voluntary choice made by the participants is also possible. Programs government co-financing pensions. This program has been operating since 2009.

Now 15.8 million people participate in it, or 21% of the economically active population of Russia. All citizens can join the Program, if it is extended, even those who do not have the funded part of their compulsory pension insurance pension (men over 1953 and women over 1957).

The resources of the Program are receipts from three channels:

• 1) voluntary insurance contributions of citizens - at least 2,000 rubles. within a year for 10 years. All contributions are included in the pension savings of the citizen and are credited to the personal account of the citizen;
• 2) funds of state co-financing, doubling the contribution of a citizen, but within 12 thousand rubles. in year;
• 3) contributions from employers if they are a third party to the Program. The amount of the employer's contributions is not limited and does not depend on the amount of additional contributions paid by employees.

Thus, subject to the contributions of the citizen in the amount of 12 thousand rubles. per year, the total amount of a citizen's savings will be 24 thousand rubles, not counting the income from investment.

The benefits of participating in this program are as follows. The co-financing program increases future payments by reducing the estimated maturity to 10 years. The regular life-long funded pension is calculated by dividing the compulsory insurance savings by 228 months (19 years). And for participants in the co-financing program, the term for receiving the funded pension will not be 19, but 10 years, therefore, the size of the pension will be relatively higher.

The motivation for joining the Program of co-financing is the fact that it is possible to get social tax deduction up to 120 thousand rubles

Let us summarize the information about the mechanism of the formation of an old-age labor pension. The insurance and funded parts of the labor pension are formed from insurance premiums paid by the employer for each employee. By general rule, i.e. unless reduced rates are applied, from 2013 they are paid in the amount of 22% of the payroll of each insured employee.

Insurance premium rates for persons born in 1967 and younger constitute 22%, including 16% - for the insurance part of the labor pension (6% - solidary and 10% - individual part) and 6% - for the funded part of the labor pension. However, it should be borne in mind that since 2014, the 6% funded tariff has been applied only to those who have disposed of their pension savings, i.e. By the end of 2013, he applied for a transfer to a non-state pension fund (NPF) and for the selection of a management company. For workers who have not decided on the mode of their pension savings, the tariff for the funded part of the pension is 2%. Due to this, the insurance part of the tariff increases.

For persons born in 1966 and older, the insurance premiums paid by employers in their favor at a rate of 22% in full form the insurance part of the labor pension and are divided in the proportion: 6% - the solidary part of the tariff and 16% - the individual part.

Schematic of the structure of insurance rates for compulsory pension insurance (if the policyholder is not eligible for reduced rates) in 2014 and 2015. is shown in Fig. 6.4.

Rice. 6.4.

Example

The annual salary fund for a 43-year-old employee in 2013 amounted to 600 thousand rubles. His employer accrued and paid insurance premiums only from a part of the employee's payroll - from 568 thousand rubles. in the amount of 22%, i.e. 124.96 thousand rubles were transferred to the Pension Fund of Russia. The Pension Fund reflected 16% of the insurance base on the individual personal account of the employee, i.e. 90.88 thousand rubles, and 6%, i.e. 34.08 thousand rubles directed to finance the fixed base size of the insurance part of the labor pension.

With earnings over 568 thousand rubles, i.e. from 32 thousand rubles, paid insurance premiums 10%, i.e. 3.2 thousand rubles They also target fixed basic pensions. In total, 37.28 thousand rubles were transferred to the joint part of the insurance part of the labor pension.

Since this employee is younger than 1967, pension savings are formed on his personal account in the amount of 6%, i.e. 34.08 thousand rubles Thus, out of 90.88 thousand rubles. pension savings amounted to 34.08 thousand rubles, and the individual insurance part - 56.80 thousand rubles.

If this employee was older than 1967, then all 90.88 thousand rubles. registered in the insurance part of his individual personal account.

An important issue in the implementation of the pension reform was the preservation of the old pension rights. For this purpose, valorization of pension rights. This is a monetary revaluation of pension rights that were acquired by citizens before the 2002 pension reform in accordance with seniority and earnings. To preserve the old pension rights of citizens, they had to be converted, i.e. take into account and combine with new insurance rights, so that they are included in the estimated pension capital. As a result, the pensions of older citizens will increase and take on a modern look.

Valorization was carried out in 2010 without a declaration in respect of all insured persons who had experience before January 1, 2002. During valorization, the entire length of service was taken into account, including over the maximum indicators (40 years for women and 45 years for men). For each year of service until 1991, the insurance part of the pension increased by 1%, for the experience of 1991–2001. - on 10%. For example, if a person's work experience until 1991 was 25 years, then in general the estimated pension capital as of January 1, 2002 will increase by 35% (10% + 25%).

In addition to old-age labor pensions, Russia also provides disability and survivor labor pensions. They should not be confused with the social pensions of the same name.

Disability Labor Pension set for disabled people of I, II and III groups (if they have at least one day of work experience), including disabled people from childhood, disabled children. The structure of the pension includes only a fixed basic amount and an insurance part. No storage element.

Example

The size of the disability labor pension = PC / (T × K) + B, where PC is the amount of the estimated pension capital of the insured person (disabled person), taken into account as of the day from which he is assigned a disability retirement pension; T is the number of months of the expected period of payment of the old-age labor pension. Since 2013, it is 228 months; K is the ratio of the standard duration of the insurance experience (in months) as of the specified date to 180 months. The standard duration of the insurance period until the disabled person reaches the age of 19 is 12 months and increases by 4 months for each full year of age, starting from 19 years, but not more than 180 months; B - a fixed base size of the disability retirement pension. It depends on the disability group, place of residence, availability of dependents.

It is envisaged to extend the term for choosing a tariff until the end of 2014.

The right to choose a tariff is regulated by the Federal Law of December 3, 2012 No. 243-FZ3 "On Amendments to Certain Legislative Acts Russian Federation on compulsory pension insurance ".

Old-age labor pensions in 2019 are calculated in a new way. What is the basis for the final calculation of the pension? What is included in its structure? The answers to these questions are determined by the specifics of the new calculation rules - the formation of rights to financial compensation for old age and their accounting in points, as opposed to the usual calculation in rubles.

General Provisions

Old-age retirement pension (Latin pensio - ‘payment’) is a monthly payment of money that compensates for lost wages and other incentives in connection with the onset of age restrictions.

From 01.01.2015, the pension salary in Russia is regulated by two Federal laws-,. They establish a different sequence for calculating age-related benefits from the previous one.

The laws have not lost their relevance either.

What it is

Old-age retirement pension is allocated among social compensation a few signs:

• the right to it begins to operate upon reaching the legally declared age;
• it is assigned to those who have an insurance record, the lower bar of which is determined by law;
• appointed for life.

The determining factor of its appointment is the approximation of the risk of old age.

Terms of appointment

In 2019, there are 3 conditions governing compensation payments in connection with the threats of aging:

1. Age.
2. Insurance experience.

Age

An old-age retirement pension on a general basis in 2019 is issued by:

The age of specialists of a number of professional groups leaving for an early retirement pension is regulated by Articles 27, 27.1, 28 of FZ-173.

Insurance experience

In 2019 - from 6 years old. Insurance experience is not just the number of years devoted to work. These are the times for which the institution sent insurance premiums to the FIU.

Development of insurance experience, an auxiliary criterion for the possibility of receiving early retirement pension (Articles 27, 27.1. 28 FZ-173):

IPK (individual pension coefficient)

A point evaluating the applicant's working year from January to December. To calculate it, the pension coefficients of all years are added. The PKI indicator in 2019 is 6.6.

The price of the pension coefficient for one year is set by the government of the Russian Federation. Indicator 2019 - 71.41 rubles.

Types of old-age labor pensions

The laws expand the concept of "old-age labor pension", highlighting several types

Insurance pension old age. It is claimed by everyone who meets the requirements; Federal Law No. 400 of December 28, 2013 "On Insurance Pensions".

State pensions regulated by Federal Law No. 166 of 12/15/2001 "On State Pension Provision in the Russian Federation":

• seniority pension (in its field, the military, sailors, flight test service specialists, cosmonauts);
• old-age pension for people with diseases caused by man-made disasters and (or) radiation.

Component parts of the size

Payments of compensations for age in 2019 in accordance with legislative acts should consist of 3 parts: insurance, fixed payments, funded (Federal Law No. 424 of December 28, 2013 "On funded pension").

In fact, the overwhelming majority of pensioners do not have a funded pension, since contributions to it are made for those born in 1967 and subsequent years.

In 2019, the pension mainly consists of 2 parts - a fixed payment and an insurance part.

The reason is that the bulk of those making up a "well-deserved rest" was born:

Fixed base size

The fixed base size, also known as the fixed payment, is regulated by state law. It is the same for a larger mass of pensioners.

Its value is not affected by the results of past salaries received. From February 2015 FBI insurance part - 4383-59 rubles.

Insurance part

The insurance part consists of the salary received by the applicant for a pension before the "well-deserved rest" and - to a greater extent - insurance contributions to the Pension Fund of the Russian Federation. Legislative acts refers to contributions to the pension fund as "estimated pension capital" (Federal Law No. 173 "On Labor Pensions in the Russian Federation" dated 17.12.2001).

Insurance components:

1. Average salary for any 60 months. (5 years), the most significant for the payout ratio, or for 2000-2001.
2. Insurance premiums and other contributions later than 01.01.2002, transferred by the employing organization.

Indications about insurance premiums are entered on the ILS (individual personal account) and certify the right to receive a pension in accordance with the instructions.

Valorization amount

Valorization (English valorization - ‘increase’) - an increase in the money capital earned before January 2002, which became a proof of pension rights. The value of valorization is 10% on the total data + 1% for all full years of experience preceding 01/01/1991.

Valorization applies to every person whose insurance experience by January 2002 was at least 1 full year, regardless of age and date of retirement.

Determination of the amount of valorization is carried out according to the formula:

Valorization amount = (PC × 10% + 1% for each full year of experience before 01.01.1991) × 3.67

Here:

• PC - data on income before 01.01.2002, which is taken to calculate the length of service;
• 3.67 is the coefficient of the sum of all pension indexations from the moment of its appointment - until January 2010.

The characteristics of the structure of the old-age labor pension can be presented in the form of a model:

Pension = Fixed basic pension + Pension earned before 01.01.2002. + Valorization of the pension earned before 01.01.2002. + Pension earned later 01.01.2002

How is the experience reflected in the calculation

Seniority is a factor that determines the size of the pension. The entire period of work of an applicant for old-age compensation payments is considered as general and insurance work experience.

Insurance experience - the time during which contributions are provided to pension system the state.

General labor experience is the totality of all types of labor. In addition to the work itself, it includes the stages of military service, disability, unemployment (with the payment of benefits), etc.

Until the beginning of 2002, the full length of service must be:

He determined the amount of compensation for age in the amount of 55% of the average monthly income. This indicator is called the seniority coefficient equal to 0.55; over the years of work longer than 20-25 years, the coefficient could maximally increase to 0.75.

From the beginning of 2002 to the end of 2019 each year of work increased the volume of insurance contributions received by the Pension Fund and added to the available initial estimated pension capital.

The norms for creating pension entitlements introduced in 2019 increase the importance of the number of years worked in generating the amount of a pension.

It will be directly determined by the total insurance experience (actually work + socially significant periods).

Calculus example

Since 2019, when calculating old-age pensions per unit of calculation, in accordance with the new norms, a pension individual coefficient.

But it is difficult to apply the scoring approach and the format of the new formula to the pension component, which was earned before 2019, due to objective reason- the registration of pension rights formed by 2019 was carried out in rubles, and not in points.

Meanwhile, it is these rights that are the basis for calculating the amount of old-age compensation payments for those who became a pensioner in 2019.

The calculation of the pension in 2019 is carried out in several stages:

1. In rubles, the amount of the pension earned before January 2015 is considered. The old formulas and the norms that functioned until 2019 are used.
2. The pension earned before 2019 is converted into points. For this purpose, it is divided by 71.41 rubles. (price of the 1st pension coefficient from February 2015.).
3. Determination of total points (pension coefficients) for "non-insurance" periods (military service, parental leave, etc.) until 2019

The individual pension coefficient is calculated in points for the period up to 2019.

Individual pension coefficient before 01.01.2015 = The amount of pension earned before 01.01.2015 (excluding the funded part and the FBI): Cost of 1 pension coefficient as of 01.01.2015 (71.41 rubles) + The sum of pension coefficients for non-insurance periods

The new formula determines the points earned in 2019 (annual pension coefficient):

Annual pension coefficient for 2019 (calendar) = Insurance premiums indicated on the ILS in the Pension Fund of the Russian Federation for 2019: Standard amount of contributions for an old-age insurance pension in 2019 × Maximum value of the pension coefficient in 2019 (7.39)

From pp. 2-4 summarize the points, determine the number of the individual pension coefficient (IPC):

IPK = (IPK for the period before 01.01.2015 + IPK for the period later than 01.01.2015) × IPK increase coefficient

Knowing the IPC, one can calculate (in rubles) an old-age insurance pension. For this, the individual pension coefficient and the price of one pension coefficient are multiplied:

Old-age insurance pension = IPK × Cost of the pension coefficient (in 2019, SPK = 71.41)

At the end, 4383-59 rubles are added to the recognized insurance pension. (base size is fixed) and - if formed - funded pension... The resulting total is the size compensation payment by old age in 1 month.

The structure of the old-age labor pension can be represented in a generalized model:

Pension = Old-age insurance pension + Fixed payout+ Funded pension

Documents that must be submitted to the territorial body of the Pension Fund for registration of an old-age pension

A citizen who has reached retirement age provides a package of documents certifying the right to a pension to the local branch of the pension fund:

• insurance certificate of state pension insurance;
• employment history;
• passport;
• (before 01.01.2002 - a certificate of earnings for any 60 months in a row (5 years), later than 01.01.1002 - an extract from the ILS, certifying the presence of registration in the compulsory pension insurance system).

The list can be supplemented with other materials that specify different circumstances. Employees of the PFR department will notify about this.

The introduction of the latest standards in the field retirement benefits will affect every component of the old-age labor pension structure.

Points-coefficients for each year of work will be determined by the general work experience, and the age of registration of the pension, and the height of the official salary.