How retirement points are formed. What are retirement points and how do they affect retirement. Temporary absence from work is not a reason to lose points
The latest reform of the Russian pension legislation introduced a change in the procedure for calculating social benefits. The concept of pension points (IPC) appeared in the calculation method. Let's see, what are these - retirement points?
Until 2015, the basis for calculating the pension was and. Now this is not enough. To receive pension accruals, you must be the owner of a certain number of points. By 2025, their number should be at least 30.
The number of IPCs depends on the length of service, the amount of pension contributions and the age of retirement. The methodology for calculating the coefficients was launched in 2015. They are accrued for each year worked.
Calculating your number of points is easy. The calculation formula is a fraction, the numerator of which is equal to the sum of the citizen's annual pension contributions, and the denominator is the sum of the maximum possible contributions in the current year. However, he will do it for you.
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For example, a person will earn 240 thousand rubles in a year. The employer transferred his pension contributions to the budget at a rate of 10%. This is the percentage of the insurance portion of the pension. The amount of deductions from a citizen was 24 thousand rubles in absolute terms. The maximum size of the base for pension contributions established by law in 2018 from which insurance contributions are paid is 1,021,000 rubles. (in 2017 it was 876 thousand rubles; in 2016 - 796 thousand). The total amount of deductions from it is 16%.
The absolute value of deductions to the PF will be:
1021 * 16/100 or 163.36 thousand rubles
In this case, the number of personal points of a citizen earned in a year will be:
24/163,36*10=1,46
As can be seen from the calculation, the number of coefficients directly depends on the size of the salary of the future pensioner and the amount of deductions from it to the PF by employers.
The maximum number of points that a citizen can earn in a year is 10, the minimum is 1.
Who is the point pension?
Since 2015, the accrual system applies to ALL citizens retiring from this period. People born before 1966 can only take into account the deductions for part of their pension. The younger generation can use their contributions when forming their pension.
In full, the system for calculating social benefits using the PKI will affect those who began their labor activity in 2015.
The current pension legislation provides for the accrual of additional pension points to citizens.
They are provided in the amount of 1.8 for those who underwent compulsory military service by conscription and for a parent caring for one child under the age of 1.5 years. Those who looked after two children before this age are added to the piggy bank 3.6 points, for three or more - 5.4 points.
Taking care of a disabled or elderly person adds 1.8 points to the person.
How are they recalculated
After changing the procedure for calculating pensions, many citizens have the opportunity to recalculate it. If, with the new method of calculation, the amount of the citizen's pension becomes less, then he will be left with the previous accruals.
IPK accumulated before January 1, 2015 are converted into rubles at the rate of 64.1 rubles. Every year the cost of the coefficient changes upwards. The value of the pension point in 2018 increased to 81.49 rubles compared to 78.58 rubles last year and 74.27 in 2016.
The number of IPCs required to receive pension accruals in 2018 must be at least 13.8 (in 2017 - 11.4; in 2016 - 9 points). In all subsequent years, this number will increase by 2.4 points. Thus, those who will apply for a pension in 2019 will need to have 10 years of experience and 16.2 points.
In 2025, the length of service will be 15 years, and the required number of pension coefficients should reach 30.
As a result of large-scale reforms in the pension insurance system in the Russian Federation in 2015, such a concept as an individual pension score or coefficient, abbreviated as IPC, arose.
Today, the number of points determines the right of a citizen to receive an insurance pension. How is the process of their accrual carried out and what is the cost of the retirement point? More on this later.
What is the PKI for?
The retirement point is a special coefficient introduced for assessments of each year of a citizen's employment. Points are awarded for insurance contributions to the Pension Fund made by the insured of the future pensioner. This means that points can only be earned through formal employment.
In article 3 of the Federal Law "On Insurance Pensions", the IPC is defined as a parameter reflecting the rights of a pensioner, taking into account other factors:
- the age of the recipient of the pension;
- the amount of contributions transferred by the insured to the account in the personalized accounting system.
IPK is one of the values in the formula for calculating insurance payments to a pensioner, which encourages future beneficiaries to control the timely and complete receipt of insurance contributions to the account with the Pension Fund of the Russian Federation. This is the main goal of the new parameter of pension payments.
According to the Government, the PKI is able to ensure the transition of many employers to a more honest organization of tax reporting, due to which citizens will no longer receive income in a hidden form.
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How much does the PKI cost?
Therefore, the cost of the pension coefficient:
- strictly regulated by law;
- subject to inflationary changes.
Since the entry into force of this parameter, one point was equated to the amount of 64.1 rubles. As a result of all indexations made in 2019, the coefficient is 87.24 rubles.
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How the coefficient is indexed
The inflation graph looks like this:
- January 1 - planned indexation in full for the inflation of the previous year of insurance payments;
- April 1 - additional indexation of social pensions.
In 2016, the indexation schedule was slightly disrupted. In addition, the inflation index was not fully applied. In 2019, the PKI was increased in accordance with the schedule. In the future, the Government promises not to violate the indexation plan.
| Indexation date | 01.01.2015 | 01.02.2016 | 01.01.2017 | 01.01.2018 | 01.01.2019 | 01.01.2020 |
| PKI cost | 71,41 | 74,27 | 78,28 | 78,58 | 81,49 | 87,24 |
How to find out the number of accumulated points
It is not difficult to receive an official notification about the size of the individual pension coefficient today; there are several ways for this:
- request an extract from a personal account on the PFR website or in person at the Fund's office;
- get the necessary information on the website of public services or at the MFC, if there is one in the city.
The statement will show not only the accumulated points, but also the amount of savings and the amount of the applicant's insurance experience.
In addition to these methods, there is one more - an independent calculation of the individual coefficient.
Calculation of the individual coefficient
The number of points accumulated is determined for each year during which transfers were made to the FIU for a citizen.
According to the calculation formula, the total amount of insurance premiums made is divided by the maximum amount taxable the annual income of the future pensioner.
The formula for calculating insurance points:
IPK = SV / MV * 10,
IPK - individual pension coefficient;
SV - the amount of contributions made by the insured;
MV is the maximum possible taxable base.
The latter indicator is annually set and fixed at the legislative level. In 2019, the maximum annual salary for calculating the pension coefficient is 876000 rub.
Important! The limitation also applies to the number of points earned. So, even if the annual income of a citizen is 1,000,000 rubles. , the coefficient will not rise above the set value.
How much PKI is required to assign a pension
In 2019, to become eligible, you need to score at least 16.2 IPC points. This indicator changes upwards every year. By 2025, it will reach 30 points.
If the amount of the citizen's IPC is insufficient, he will be denied the calculation of payments. This also applies to early retirement.
How to get around a failure when you have not accumulated enough points
An individual coefficient, the value of which does not correspond to the established minimum value, will serve as a reason for refusing to calculate the insurance premium. To avoid this, it is worth taking some measures.
What will help you legally avoid rejection:
- official employment, no breaks in work experience;
- high wages, fully legal income;
- deferral of retirement or retirement age.
Duration and a high salary will help to accumulate more points, which means that they contribute to an increase in the amount of future payments.
The postponement of retirement was also awarded with additional IPCs. The maximum allowable period for deferring a pension is 10 years, while the individual coefficient is allowed to be increased by 2.3 times.
The state also charges a PKI for certain types of activities other than labor.
Every citizen is interested in the issue of registration of a pension. It is especially important to know this for people whose working period is mixed. Those who started working back in the days of the Soviet Union. Whether the years of work at that time will be taken into account when calculating the pension. What will be the amount of payments.
Pension- an important period in the life of every person. The procedure for calculating the amount of social benefits is currently quite complicated. Many people who have reached retirement age began their work activities in Soviet times. The amount of payments is calculated on the basis of the insurance period, the total period of work up to 1991 is also taken into account.
The work experience acquired at this time is necessarily included in the calculation of the pension. The list of activities that determine the length of service is indicated in Art. 30 p. 3 of Law No. 173 - FZ. The same article provides a formula for converting the labor period.
The work experience takes into account the types of activities:
- periods of forced temporary disability;
- time of registration at the labor exchange and receipt of unemployment benefits.
When calculating the pension to citizens who worked before 1991, its size increases by 1% for each year worked. The period of Soviet experience is confirmed by entries in the work book. Or other documents established by government agencies.
For everyone who worked from 1991 to 2001, pension payments are increased by 10%.
The length of service earned after 2002 is calculated based on the registration of a citizen in the Pension Fund of the Russian Federation. During this period, it consists of the main periods of labor or other activities for which payments were made to the Pension Fund.
How is it counted?
The Federal Law on Insurance Contributions was amended after the 2010 pension reform. New recalculation increases the amount of the pension... From this moment, payments are valorized.
Valorization has significantly improved the financial situation of pensioners. The reform is aimed at improving the provision of pensioners and their social protection.
The insurance pension includes accruals and allowances. The recalculation is done individually for each citizen.
Included in the insurance experience:
- years of service in the army;
- parental leave granted;
- time of receipt of unemployment benefit.
All pensioners receive allowances for the years they worked during the Soviet era. This happens automatically, there is no need to personally visit the Pension Fund.
Valorization applies to those who worked before 2002. Already retired or those who are about to become a pensioner. They will be charged ten percent of the total amount and 1% for each year worked. Pension capital is calculated based on salary and seniority. It is increased by valorization.
Based on the Federal Law "On Insurance Pensions", the amount of payments is now calculated in a new way. It depends entirely on the number of retirement points. It is their aggregate that constitutes the PKI, the pension coefficient.
The amount of the pension is calculated:
P = F + N + B * Sat
NS
- pension payment;
F
- the amount set by the state, fixed;
N
- integral storage part;
B
- accrued points;
Sat
- the value of the point value.
Points are awarded for each year worked. At the moment, the minimum score should be 11.4. By 2025, you will need to score 30 points.
The fixed amount is determined regardless of the length of service. It is 4 559 rubles, to calculate it is multiplied by the inflation rate equal to 1.04.
These include:
- elderly people over 80;
- category of disabled persons of the 1st group;
- persons working in the High North;
- citizens who have a dependent on a legally incompetent family member.
The accumulative part is formed from deductions. There are two options for retirement savings:
- Insurance part- deduction from salary in the amount of 16%.
- Accumulative part includes insurance, it is 10% of salary and funded - 6%.
The individual score is calculated:
B = (Sv / Cm) * 10
St
- insurance premiums, which are transferred per year. They depend on the level of salary and the type of pension chosen.
Cm
- insurance payments that deduct from wages at a 16% rate.
How is it considered and how does it affect the deductions from the state?
The calculation of the pension, taking into account the Soviet experience, is made in a certain way:
The pension is calculated according to the old formula, which takes into account:
- general experience;
- salary for five consecutive years.
The amount received is multiplied by 10%. For workers before 1991, 1% is added for each year worked.
Insurance premiums for 2002 - 2017 are summed up. They need to be multiplied by the indexing factor. It turns out the pension capital. The resulting amount is divided by 228 and by the value of the point value.
In some cases, additional points are awarded. For example:
- For military service – 1, 8.
- Time of caring for a disabled child – 1, 8.
- Parental leave granted – 1, 8.
- Second child care time – 3, 6.
- For the third, fourth and subsequent children – 5, 4.
- Elderly care – 1, 8.
- For a disabled person of the 1st group – 1, 8.
You can calculate your future pension yourself. The easiest way is to go to the PF website and register. The exact amount of the future pension can be calculated by entering the required data. You can also use the calculator on our website.
Since 2015, significant changes have been made to the pension legislation. The calculation of insurance pensions is now based on the number of Individual Pension Ratios (IPC). In practice, these are commonly referred to as retirement points. Consider what is the cost of a retirement point in 2018 for calculating a pension and how the amount of payment is calculated using this indicator.
The cost of one pension point and the new procedure for calculating pensions
The regulation for calculating pensions "in a new way" is reflected in the law dated 28.12.2013 No. 400-FZ "On insurance pensions". The insurance pension in accordance with this regulation consists of:
- from fixed;
- from the variable part.
The fixed part is generally the same for all pensioners. For some categories (for example, pensioners who have reached the age of 80 or disabled people), its size increases, but also by a fixed percentage. How much is 1 pension point does not affect the calculation of this part of the pension. The variable part is defined as the product of the number of accumulated PKIs by the value of the retirement point.
The pension score is a “complex” coefficient that characterizes the labor activity of a future pensioner. It depends on the length of service, salary and insurance premiums accumulated on the personal account of the citizen. The cost of one pension point in 2018 determines the amount of payments for all recipients of insurance pensions
It should be noted that the number of pension points affects not only the size of the pension, but also the very possibility of receiving it. The law determines the minimum number of points at which it is possible to assign an insurance pension. In 2018, this is 13.8, then the limit will increase by 2.4 annually until it reaches 30 by 2024.(Clause 3, Article 35 of Law No. 400-FZ). True, in this case, how much one retirement point costs does not matter. The only important thing is their number, accumulated by the future pensioner.
How the value of 1 retirement point is determined in 2018 and beyond
All government payments are subject to regular indexation. Insurance pension is no exception. Its variable part directly depends on how much the retirement point costs.
The law provides for a mechanism for indexing the value of the retirement point. It should increase in accordance with the consumer price growth index (Clause 22, Article 15 of Law 400-FZ).
However, these provisions have been suspended for 2016 and 2018. The value of the pension point in 2018, as before, in 2016, naturally, increased. But it was about an “arbitrary” percentage, not tied directly to the inflation rate.
In 2016, this percentage was significantly lower than the price growth in 2015 (4% increase versus 12.9% inflation). On the contrary, the cost of one pension point in 2018, as will be shown below, increased somewhat ahead of the price level.
But the cost of the retirement point in 2017 was determined in accordance with the law 400-FZ. It increased by 5.8% and amounted to 78.58 rubles from 01.04.2017. (Art. 8 of the Law of 19.12.2016 No. 416-FZ "On the budget of the Pension Fund ...").
For 2018, the indexation was 3.7%, which is higher than the official price index for 2017 (2.5%). As a result, the cost of one retirement point in 2018 equals 81.49 rubles. (Article 5 of the Law of December 28, 2017 No. 420-FZ).
The value of the pension point established for 2015 was 71.41 rubles. Those. the cost of 1 pension point in 2018 increased by 14.1% compared to 2015. The growth of consumer prices for the same period, according to the State Statistics Committee, amounted to 22.0%. Thus, the indexation of pension points since their introduction does not even correspond to the official average inflation rate.
In addition, inflation always hits the poorest segments of the population harder. The fact is that Goskomstat shows, so to speak, "the average temperature in the hospital." His data on price increases also take into account more expensive consumer goods, which tend to rise in price relatively slowly. And people with low incomes mostly spend money on products, which tend to rise in price faster.
Considering all that has been said, the picture turns out to be completely unhappy. The cost of a pension point in 2018 suggests that the average standard of living of pensioners has actually declined since the introduction of point-based calculations.
How the price of a retirement point in 2018 determines the amount of a pension
Let's take an example of what kind of pension a person with an average income can count on based on the current legislation.
For a more accurate reflection of the situation, let us take not the average, but the median wages. We are talking about the income of a person, relatively speaking, "in the middle of the payroll." Those. above and below it in terms of income are located 50% of all employees.
This indicator more adequately reflects the level of income of the population and is always significantly lower than the average salary. For example, if in 2017 the average salary in the Russian Federation, according to the State Statistics Committee, was about 39 thousand rubles, then the median, according to experts, is about 27 thousand rubles.
To simplify calculations, let's take an income of 30 thousand rubles. per month. This means that the "average" future pensioner will receive 360 thousand rubles per year.
The calculation of pension points is made in accordance with paragraph 18 of Art. 15 of Law No. 400-FZ:
IPK = (SV / SVn) x 10, where:
- SV - pension contributions paid for the year from the employee's income;
- SVn - normative contributions, which are calculated on the basis of the maximum amount of income accepted for calculating these payments. This limit is set by the Government and for 2018 is 1,021,000 rubles. (Resolution of 15.11.17 No. 1378).
With an income of 360 thousand rubles. and the standard rate of 16%:
- SV = 360 x 0.16 = 57.6 thousand rubles.
- SVn = 1,021 x 0.16 = 163.36 thousand rubles.
- IPK = (57.6 / 163.36) * 10 = 3.53
According to the Pension Fund, today the average length of service at the time of granting a pension is about 35 years. Consequently, the total number of points that the "average" future pensioner will be able to earn will be 3.53 x 35 = 123.55
As a result, the cost of a pension point in 2018 for calculating a pension (81.49 rubles) will enable an "average" pensioner to count on a pension in the amount of:
P = FV + IPK x C, where:
- FV - fixed payment,
- IPC - the number of points,
- C - the price of the retirement point in 2018
- P = 4982.9 + 123.55 x 81.49 = 4 982.9 + 10 068.09 = 15 051 rubles.
So, a person with an average length of service and a salary slightly higher than the "median" level can count on a pension of 15 thousand rubles. at current prices.
Output
Pension score is one of the main indicators affecting the possibility of assigning a pension and its size. The pension point price determines the amount of the variable part of the insurance pension. This value is established by law and is subject to regular indexation to a level not lower than the price growth index. However, in practice, for 2015-2017. the growth in the value of the retirement point has significantly "lagged" behind the inflation rate. This is due to the temporary suspension of certain provisions of Law No. 400-FZ. The cost of the retirement point in 2018 is 81.49 rubles. Based on it and the existing requirements of the law, the "average" pensioner can count on a pension of about 15 thousand rubles.
Navigating the articleThe use of PKI allows you to carry out all the necessary operations for calculating a pension in relative units(points), which are converted into rubles at the final stage - upon its appointment.
The cost of the individual pension coefficient for 2017 as a result of the previous indexation was set at 78 rubles 58 kopecks.
Thus, in 2018 it is planned to increase pensions by 3.7%, as a result of which the cost of one point will be set at 81 rubles 49 kopecks.
The formula for calculating the pension after the pension reform
The last fundamental changes in the legislation of Russia took place in connection with the adoption on December 28, 2013 of the Federal Law No. 400-FZ "On insurance pensions" effective from January 1, 2015.
The provisions contained in Article 15 of the above law established a new procedure for calculating pensions using the unit of account (IPC), into which the pension rights of citizens are converted.
Formula used in the calculation old-age insurance pension since 2015, as follows:
SP = (FV x K) + (IPK x SIPK x K),
The procedure for increasing (indexing) the cost of PKI from February 1
Every year, on February 1, the Government of the Russian Federation, by a separate decree, establishes indicators of inflationary processes in the country for the past year, on which the cost of one pension coefficient for the current one will depend. Also, from April 1, the cost of IPC is established by the Federal Law on the Budget of the Pension Fund of the Russian Federation for the next year and planning period.
The head of the Ministry of Labor Maxim Topilin made a statement during the discussion of the budget that in 2018 insurance pensions will be indexed higher inflation and a month earlier, since the planned inflation rate was about 4 percent.
However, such a measure valid only in 2018, next year the established order of indexing will be restored.
Retirement point cost in 2018
Insurance pension increased in January by 3.7% despite inflation of 2.5% last year. Thus, for 2018 the cost of one point will be set in the amount of 81.49 rubles... At the same time, earlier in the draft budget of the Pension Fund of Russia for 2018, from April, the cost of the PKI was to be 81.96 rubles, however, this measure has been abolished in the adopted law.