Troubled moments in retirement. Who and how draws up the employee's retirement

14.08.2019

The employee retires. If the company does not have a personnel department, then with questions about this, he will turn to the accountant. Where to go? What documents are needed? How to arrange them correctly? In addition to the answers, the future pensioner will have to issue a lot of all kinds of certificates and other documents. Or perhaps you decide to help him and go with him to the Pension Fund office. Let's try to cope with these tasks in three steps.

Step one: reports For an employee who is going to apply for a pension, we hand over a set of information to our branch of the Pension Fund. The period for the report will be the period from the beginning of the year to the birthday of the future pensioner. Only whole months should be taken into account. What reports will be included in the kit? The same ones that you usually hand over on a personalized account. Only now you will have to issue them not for a year, but only for a part of the year. Let us recall the composition of these documents:

individual information on a retired employee (SZV-4-2);
explanatory note;
inventory (ADV-6-1);
statement of payment of contributions (ADV-11).

Do not forget to check the "Pension assignment" checkbox in these reports. Indicate the insurance experience and the amount of the listed insurance premiums as of the date of completion. Step two: documents Preparing the required set of documents. It depends on him whether the employee will be able to submit everything to the Pension Fund the first time, or whether he will have to stand in line again and again. The list of papers required for the registration of an old-age pension was approved by the resolution of the Ministry of Labor and the Pension Fund of February 27, 2002 No. 16 / 19pa. It includes:

passport of a citizen of Russia;
employment history;
information on insurance experience (Art. 3 of the Law of December 17, 2001 No. 173-FZ), insurance certificate of state pension insurance;
certificate of average monthly earnings for 2000 and 2001 or 60 consecutive months before January 1, 2002 during employment.

In addition, if necessary, you must submit:

documents on disabled family members;
confirmation of changes in the surname, name, patronymic (marriage certificate, copies of civil status records);
disability documents.

Make copies of all papers. Please note that the surname, name, patronymic are correctly recorded in all documents. A mistake even in one letter will create many problems with further design. Check the entries in the work book. If some data is not enough, then to restore them, the employee will have to contact the necessary company or archive. For example, if your employee claims for additional payments, then the period of work in hazardous work should be noted in the work book. If the corresponding record is not there, the pensioner will not be given a benefit. If the future pensioner worked part-time or under contractual contracts before January 1, 1998, he will need to pick up all these contracts. You will also need certificates from companies indicating that contributions to the Pension Fund have been withheld and transferred from the accrued earnings. This is necessary in order to confirm the real total income for that period. The length of service for the period since 1998 is confirmed by personalized accounting data (Law of April 1, 1996, No. 27-FZ). If the firms for which the employee worked did not submit information for this period, he will not be able to include all this time in his work experience. You can check this by requesting an extract from the personal account of the amount of earnings and the periods of work of a particular citizen in the personalized accounting department of the Pension Fund Office. Step three: go to the Pension Fund The employee takes the collected package of documents and goes to the branch of the Pension Fund at the place of his registration. He needs a department that deals with pensions. There, the future pensioner fills out an application. Employees of the Pension Fund must register the date of receipt of the application in a special journal. It is important to know: the pension will be calculated exactly from this date, and not from the date of birth, as it was before. If some papers are lacking, the law allows them to be delivered later (Law of December 17, 2001 No. 173-FZ). An employee of the Pension Fund must issue a receipt-notification, where he will indicate a list of missing documents and the dates when they need to be submitted. Further, employees of the Pension Fund draw up extracts from the personal account of the pensioner and check all documents. Once again, we draw your attention: if the organizations where the citizen worked did not deduct insurance contributions to the Pension Fund (Law of December 15, 2001 No. 167-FZ), then there is no data in the personal account. Then these periods of work and salary amounts will not be taken into account when calculating the pension. That's all. All that remains is to wait for the fund's employees to calculate the pension (Articles 14-17 of the Law of December 17, 2001 No. 173-FZ) and prepare a pension certificate. An employee who has already issued a pension may decide to work more. In a year, he will receive the right to recalculation (clause 3 of article 17 of the Law of December 17, 2001 No. 173-FZ). The design proceeds in the same way as described above.

Natalya BAZALEI

An employee, upon reaching retirement age, is not obliged to terminate. If he wishes, he can continue to work, and the company does not have the right to fire him. According to the Labor Code, such specialists can be dismissed on a general basis, for example, at their own request or by agreement of the parties. The firm does not have the right to force a pensioner to dismiss. If an employee, upon reaching retirement age, decides to retire, the employer must take a number of actions. Where to begin? First, you need to get a letter of resignation from the now retired person. An employee can say goodbye to the organization at any time on the basis of this paper of his own free will. As a general rule, the employee must notify the employer about the termination of employment in writing, no later than two weeks (). However, an exception has been made for pensioners: the management is obliged to terminate the employment contract within the period specified in the application. The employer does not have the right to demand from an employee leaving for a well-deserved rest, working off in two weeks (part 3 of article 80 of the Labor Code of the Russian Federation). The date of dismissal will be the day indicated in the paper.

After receiving the application, on the day of termination of the employment contract, the employer must issue an appropriate order and issue the employee with a work book (). The order should again indicate the date that the employee indicated in the application. The line "Grounds for termination of the employment contract" must be filled in in accordance with the Labor Code - for example, like this: "employee's initiative" or "own desire". The pensioner must be familiarized with the order of dismissal against signature.

On a note

An employee, upon reaching the retirement age, is not obliged to terminate the employment contract. If desired, he can continue to work, and the organization does not have the right to fire him. According to the Labor Code, such specialists can be dismissed on a general basis, for example, at their own request or by agreement of the parties. The employer does not have the right to force a pensioner to dismiss.

On the basis of the order, an entry must be made in the work book. When an employee is dismissed in connection with his retirement, the entry “The employment contract was terminated on the initiative of the employee, in connection with his retirement,” is usually made.

The basis for dismissal can also be an agreement of the parties (). In this case, the order is issued on the basis of the agreements reached by the manager and the pensioner, the record must be made in the work book “The employment contract was terminated by agreement of the parties, clause 1 of part 1 of Art. 77 of the Labor Code of the Russian Federation ". The record is certified by the signature of the HR officer or the head of the organization. Don't forget to stamp.

Based on the data from the dismissal order, a "final" entry must be made in the employee's personal card.

If the newly-minted pensioner was already on paid leave, then the organization has the right to withhold money from his salary for the period that he did not work. However, it should be borne in mind that according to the organization is not entitled to withhold more than twenty percent of the amount of payments.

The employer, when registering an employee with a labor pension, should submit personalized accounting data in the form of SPV-1 "Information on the accrued, paid insurance premiums for compulsory pension insurance and the insurance record of the insured person to establish a labor pension". This must be done within 10 days from the date of receipt of a letter of resignation from the outgoing specialist. Form SPV-1 includes data on contributions, accrued and paid funds from the beginning of the current reporting period and to the estimated date of the pension. The procedure for filling out the SPV-1 form can be found in the Instruction, which was approved by the Resolution of the PFR Board of July 31, 2006 No. 192p. The document must be filled out, including for citizens working under a civil law contract; it must be signed by the manager, and the seal of the company must be affixed to it.

Incentive payments

Many employers for conscientious work, upon dismissal of employees in connection with retirement, pay them a one-time incentive. This money is included in labor costs when calculating taxable profit (, Letter of the Ministry of Finance of Russia dated March 12, 2010 No. 03-03-06 / 1/129).

Such payments are taxed and must be taken into account when calculating the amount of the pension. They must be included in other costs associated with production and sales (letters of the Ministry of Finance of Russia dated April 23, 2010 No. 03-03-05 / 85, dated April 19, 2010 No. 03-03-06 / 2/76). Moreover, if the lump sum payment is formalized as material assistance, then within 4000 rubles per year it is not subject to insurance premiums (subparagraph 11 of paragraph 1 of article 9 of Law No. 212-FZ).

When issuing severance payments, a benefit is established for. Payments made upon retirement of an employee are exempt from personal income tax in an amount not exceeding, in general, three times the average monthly earnings or six times the average monthly earnings for employees dismissed from organizations located in the Far North and equivalent localities. The Ministry of Finance has given such an explanation more than once (Letters of the Ministry of Finance dated 11.10.2013 No. 03-04-06 / 42433, dated 29.12.2012 No. 03-04-06 / 9-373).

So, the employer performed all the necessary actions, made all payments. Then the employee himself, now a former employee, must act. To assign a pension, he must submit an application to the branch of the Pension Fund (with the attachment of the necessary documents). When an employee retires, it is the employer's responsibility to submit information to the FIU.

On a note

On the last working day, the resigning person must receive all the payments due to him: salary, compensation for unused vacation, bonuses, if they are provided for by the collective agreement.

The following papers must be attached to the application:

identity document;
papers confirming the insurance experience. These are: work book, employment contracts, extracts from orders, personal accounts, payroll, certificates of the period of work, etc .;
a certificate of average monthly earnings for 2000-2001 or for any 60 consecutive months for the period up to January 1, 2002 during employment;
insurance certificate of compulsory pension insurance.

As you can see from the above list, some papers will have to be drawn up by the employer.

If necessary, the Pension Fund may request additional documents from the pensioner: for example, on changing the name, on the establishment of disability and the degree of restriction of the ability to work, etc.

Pension fund employees will check all the information provided by the employee, draw up extracts from his personal accounts, calculate the size of the retirement pension and prepare a pension certificate. After receiving "this document", the pensioner needs to contact the department of social protection of the population at the place of residence for registration of social support measures. However, the employer has nothing to do with this.

Tatiana Nechaeva, for the magazine "Calculation"

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Before applying for a pension, employees, including those who quit for a long time, often turn to the accounting department or the personnel department to obtain various documents (for example, certificates of work experience or earnings). Let's see what actions the legislation obliges the employer, whose employee has started to register for retirement.

Introductory information

To begin with, let us recall that the retirement age for assigning an old-age labor pension, as a general rule, is 60 years for men and 55 years for women.

Pension registration is, by and large, an employee's personal business. With an application for the appointment of a pension, he himself must apply to the PFR division at his place of residence (clause 1 of article 18 of the Federal Law of December 17, 01 No. 173-FZ "On labor pensions in the Russian Federation", hereinafter - Law No. 173-FZ) ...

Also, the employee himself collects and applies to the application for the appointment of a pension the necessary documents, for example (clause 2 of the List, approved by the decree of the Ministry of Labor of the Russian Federation No. 16, PF RF No. 19pa dated February 27, 2002):

passport;
certificate of compulsory pension insurance;
work book or other documents confirming the length of service (for example, a certificate from the employment center);
a certificate of average monthly earnings for 60 consecutive months (that is, for five years) before January 1, 2002.

In some cases, the future pensioner will need to collect other documents (for example, a certificate of marriage or divorce, a certificate of disability, a residence permit).

However, some actions related to the registration of an employee's pension must be performed by the employer.

We issue a work book

The work book is the main document that confirms the length of service of the employee (Article 66 of the Labor Code of the Russian Federation).

If a person is employed, then, of course, he turns to his employer for a work book. Moreover, usually for registration of a pension, employees are asked to issue the original, and not a copy. The fact is that there is an explanation of the PFR, according to which the employees of the fund have the right to demand from the employee applying for a pension (letter from the PFR dated December 29, 2005 No. 25-19 / 14554):

either the original work book;
or a notarized copy of it.

What an employer should do

The original work book can be issued to an employee only upon dismissal (Section IV of the Rules, approved by the RF Government Decree No. 225 dated 04.16.03, hereinafter - Rules No. 225). If the original is issued in another case and the document is lost, then the responsibility will fall on the employer, who is obliged to keep and maintain work books (Rostrud letter of 18.03.08 No. 656-6-0). That is, it is very risky to issue the original work book to an employee for registration of a pension.

Today, the safest and most legally justified option is to give the employee a certified copy or an extract from the work book. This is exactly how clause 7 of Regulation No. 225 prescribes to act. But if this option does not suit the employee, then it is possible that the employer will have to participate in the certification of the work book by a notary or, together with the employee, visit the PFR unit.

Changes since 2015

From January 1, 2015, in order to assign a pension, the organization will be obliged to issue the employee the original work record book at his request. At the same time, a maximum of three working days after the submission of the work book to the PFR unit, the employee will be obliged to return it (Article 62 of the Labor Code of the Russian Federation, as amended, effective from January 1, 2015).

We form a certificate of earnings

To calculate the pension, information is needed on the average monthly earnings of the future pensioner. Quite often, the FIU takes this data from its personalized accounting database. For the calculation, data on earnings for 2000-2001 are suitable, which were submitted as part of personalized reporting during that period (Article 30 of Law No. 173-FZ). However, in some cases, the employee will need to prove income. So, he may need a certificate of his earnings for any five consecutive years before January 1, 2002. For such a certificate, he can contact the employer (current or former). The certificate is issued under the following conditions:

during the confirmed period, the employee worked and received a salary (or if the employer is the legal successor of an already liquidated company);
the period before the employee is registered as an insured person in the compulsory pension insurance system is confirmed (that is, in fact, before the employee receives a pension insurance certificate).

Note that it is not at all necessary that the certificate directly cover the five-year period. If a person often changed jobs, then for retirement he can collect several certificates for short periods from different employers in order to, as a result, cover 60 months.

If an employee turns to you for such a certificate, then it must be issued no later than three days from the date of receipt of the application (Article 62 of the Labor Code of the Russian Federation). There is no single form of help, so you can create it in any form.

Introducing personalized information

After submitting documents on the appointment of a pension, the employee must apply to the employer with an application for submitting personalized information to him. There is no standard application form, so you can accept an application written in any form. However, you must ask the employee to indicate in the application the expected date of the pension.

After receiving the application, the employer must submit to the territorial body of the Pension Fund of the Russian Federation within 10 calendar days (clause 36 of the Instruction, approved by order of the Ministry of Health and Social Development of Russia dated December 14, 2009 No. 987n):
... information about the employee's insurance experience (form SPV-2). This form will be applied from September 30, 2014 (see "");
... an inventory of information transmitted to the FIU (form ADV-6-1).

As for filling out the SPV-2, the data on the length of service should be formed before the date of the appointment of the pension, which the employee indicated in his application. That is, it is possible that it will be necessary to reflect the length of service that has not yet been worked out by the employee at the date of drawing up the form.

We also note that a copy of the SPV-2 form must be handed over to the employee within the same period of time - 10 calendar days from the day he submits an application for the provision of information (clause 4 of article 11 of the federal law dated 01.04.96 No. 27-FZ "On individual (personalized ) accounting in the compulsory pension insurance system ").

What else to pay attention to

When registering an employee for retirement, we also recommend that you pay attention, in particular, to the following:

The employer is not obliged to issue a pension for the employee (despite the fact that in practice some employees require this from the HR and accounting department);
Form SPV-2 should be submitted to the FIU, including for employees with whom civil law contracts have been concluded, if insurance premiums are charged on remuneration under such contracts (clause 82 of instruction No. 987n).
In 2014, some employers received an application from the FIU for additional submission of the SZV-K form for employees. Information from this form may be required to calculate pensions in 2015 (“”).
Employees have the right to apply to the employer for supporting certificates of seniority. Such certificates are usually required if the entry in the work book was not certified by a signature or seal, or in the case when the FIU employees discovered errors or inaccuracies. Also, certificates will be required when registering an early retirement pension.
The retirement age of an employee does not entail his dismissal;
If an employee wants to quit "in connection with retirement", then the employer is obliged to terminate the employment contract within the time period specified in the employee's application (part 3 of article 80 of the Labor Code of the Russian Federation). In this case, the employee must not warn the employer about the desire to terminate the employment relationship at least two weeks before dismissal.

Age and experience are two concepts that often accompany each other. Moreover, the second usually grows in direct proportion to the first. At least in a good situation. And yet it happens when an employee, shall we say, has become too experienced. How to retire someone who doesn't want to retire?

We recently published material about the circus business. It described a story when the management could not send an 80-year-old acrobat to a well-deserved rest. The case even went to court, and the lady successfully won the case, having made a difficult somersault in front of the judge. After some time, however, she still "resigned" - with the admission that, after all, the bosses were right.

People who have reached retirement age definitely have motivation to work. Even two. Firstly, it is difficult to live on one pension, and secondly, it is even more difficult to stay out of work. But now we are not talking about finance or psychology, but about what to do if it is time for a person to move on.

Make way for the elderly

Galina Nikolaevna crossed the pension threshold seven years ago. But to this day she works as a secretary at one of the capital's bakery plants.

I’m not a girl for a long time, and my legs, of course, are not from my ears, as they now demand from secretaries. Since I work behind closed doors, this is not a big hindrance. It's bad that my hearing has become a little worse. And from my advantages - I have been with the boss for fifteen years. Gone are fire, water and copper pipes. I don't think that a cute graduate will be able to compete with me in a professional sense. But although while I am kept at the workplace, a couple of times there have already been hints about the "road to the young."

The version about "professional meaning" is confirmed by the boss, in whose subordination are several "over-aged" employees:

This is, first of all, experience. Yesterday's graduates cannot even imagine what difficulties the publishing business sometimes faces! And those who are "over thirty" have already learned all the difficulties and their consequences by heart. But, naturally, it is necessary here to know the limits of reason. With age, people acquire not only knowledge, but also difficulties with health, therefore sometimes, no matter how experienced and skillful the employee is, you still have to somehow send him out.

How to do it?

By the way, about "escorting". This is a separate topic: how to do so as not to offend a person? Boyden Managing Partner Ekaterina Ilyina knows that retirement is a very delicate topic in the work of any HR department.

Companies with a "human face" can offer shorter schedules, small projects, etc., building open and honest communication with the employee, making retirement "soft". Thus, the employee more easily accepts the situation of leaving the company. In a number of Russian companies, some very valuable employees continue to receive certain monetary compensation from several months to several years, and sometimes they are given gifts in the form of cars and apartments. In many ways, such decisions are made by the owners of the company. If an employee is an ordinary employee and has not been able to prove his worth to the company, they part with such employees according to the law, and no special conditions are created for him.

In a bad way

Alas, it happens in a bad way. There is one more thing that some citizens acquire by retirement age. This is a banal harm. Spoiled character. It is very difficult to work with a person affected by this ailment - no matter how excellent a specialist he is. Here is a case worthy of description in some specialized literature.

We had a wonderful Svetlana Vasilievna. Accountant from God! But the temper was - what else to look for. The whole department howled from her. Firstly, the lady simply ignored some of the accepted rules for issuing various certificates, which is why the employees then suffered, redoing them. She demanded the originals of contracts (although in some cases there were enough copies), delayed the signing of acts, delayed wages ... And she gossiped a lot! But when there were some serious problems, she sat until night, but “settled” everything. And yet we made the decision to fire her when she reaches retirement age.

For the sake of another such employee in another firm, an entire department was laid off. The people who worked in it were assigned to other departments, and she was given a small compensation and sent home. Six months later, the department was restored in the same composition - except for that woman. There was also a case when the job description was rewritten for the sake of dismissing an "unfit for combatant" employee: if earlier a cunning pensioner managed to get kickbacks from clients, now the shop was closed. The man became uninteresting to work for one salary.

Introductory information

To begin with, let us recall that the retirement age for assigning an old-age labor pension, as a general rule, is 60 years for men and 55 years for women.

passport;
certificate of compulsory pension insurance;
work book or other documents confirming the length of service (for example, a certificate from the employment center);
a certificate of average monthly earnings for 60 consecutive months (that is, for five years) before January 1, 2002.

In some cases, the future pensioner will need to collect other documents (for example, a certificate of marriage or divorce, a certificate of disability, a residence permit).

However, some actions related to the registration of an employee's pension must be performed by the employer.

We issue a work book

The work book is the main document that confirms the length of service of the employee (Article 66 of the Labor Code of the Russian Federation).

either the original
or a notarized copy of it.

What an employer should do

Changes since 2015

From January 1, 2015, in order to assign a pension, the organization will be obliged to issue the employee the original work record book at his request. At the same time, a maximum of three working days after the submission of the work book to the PFR unit, the employee will be obliged to return it (Article 62 of the Labor Code of the Russian Federation, as amended, effective from January 1, 2015).

We form a certificate of earnings

during the confirmed period, the employee worked and received a salary (or if the employer is the legal successor of an already liquidated company);
the period before the employee is registered as an insured person in the compulsory pension insurance system is confirmed (that is, in fact, before the employee receives a pension insurance certificate).

Introducing personalized information

After receiving the application, the employer must submit to the territorial body of the Pension Fund of the Russian Federation within 10 calendar days (clause 36 of the Instruction, approved by order of the Ministry of Health and Social Development of Russia dated December 14, 2009 No. 987n):
... information about the employee's insurance experience (form SPV-2). This form will be applied from September 30, 2014 (see "The SPV-2 personalized accounting form is approved");
... an inventory of information transmitted to the FIU (form ADV-6-1).

What else to pay attention to

When registering an employee for retirement, we also recommend that you pay attention, in particular, to the following:

The employer is not obliged to issue a pension for the employee (despite the fact that in practice some employees require this from the HR and accounting department);
Form SPV-2 should be submitted to the FIU, including for employees with whom civil law contracts have been concluded, if insurance premiums are charged on remuneration under such contracts (clause 82 of instruction No. 987n).
In 2014, some employers received an application from the FIU for additional submission of the SZV-K form for employees. Information from this form may be required for calculating pensions in 2015 ("Policyholders can now generate the SZV-K form for free in the Kontur.Otchet PF web service").
Employees have the right to apply to the employer for supporting certificates of seniority. Such certificates are usually required if the entry in the work book was not certified by a signature or seal, or in the case when the FIU employees discovered errors or inaccuracies. Also, certificates will be required when registering an early retirement pension.
The retirement age of an employee does not entail his dismissal;
If an employee wants to quit "in connection with retirement", then the employer is obliged to terminate the employment contract within the time period specified in the employee's application (part 3 of article 80 of the Labor Code of the Russian Federation). In this case, the employee must not warn the employer about the desire to terminate the employment relationship at least two weeks before dismissal.

Prepare and hand over SPV-2 and ADV-6-1 in electronic form free of charge