"A x B + C = ?" - this is exactly what the new pension formula looks like, according to which, for the second year now, an insurance pension has been assigned in the compulsory pension insurance system. The Federal Law “On Insurance Pensions” dated December 28, 2013 N 400-FZ, which came into force on January 1, 2015, generally preserved the previously existing model of legal regulation of old-age pensions in the form of compulsory pension insurance. However, new components have appeared in the pension formula itself. The main difference between the new pension formula and the previous one is that the pension rights of each citizen for each year are translated into individual pension coefficients - points. But the accumulated points will be converted into rubles when a pension is assigned.
What you need to know today in order to count on a decent pension, what questions regarding the procedure for assigning new pensions should be paid special attention to, how to calculate the number of pension points that a person “earns” in a year - we will try to answer these and other questions in this article.
The next round of reform of the national pension system ended with the entry into force of new Federal laws on January 1, 2015:
- dated December 28, 2013 N 400-FZ “On insurance pensions”;
- dated December 28, 2013 N 424-FZ “On funded pensions”;
- dated December 28, 2013 N 422-FZ “On guaranteeing the rights of insured persons in the compulsory pension insurance system of the Russian Federation during the formation and investment of funds pension savings, establishing and making payments from pension savings."
Federal Law No. 173-FZ of December 17, 2001 “On Labor Pensions in the Russian Federation” (clause 3 of Article 36 of Law No. 400-FZ) became invalid as of January 1, 2015.
Since 2015, there are two types of pensions in Russia: insurance and funded, and insurance pension includes a fixed payment (analogous to the basic part of the pension of the previous pension system).
The legislator, trying to improve the situation of Russian pensioners, tried to get away from absolute values and introduced the so-called point system for calculating pensions. Pension points are awarded to the employee annually. Each year the cost of the point will be determined (the initial cost of the point as of January 1, 2015 is set at 64.1 rubles).
So, the procedure in force today in our country for the formation of pension rights of citizens and the calculation of pensions in the compulsory pension insurance system is based on taking into account pension rights in pension coefficients (points) based on the level of wages (insurance contributions paid from it), length of service and retirement age .
As a result of changes in the procedure for the formation and calculation of pensions, from January 1, 2015, the old-age labor pension was transformed into two independent parts - an insurance pension and a funded pension (clause 1 of Article 18 of Law No. 424-FZ).
Three types of insurance pensions have been established: old age, disability, and loss of a breadwinner.
The amounts of insurance pensions of persons for whom labor pensions were established before the entry into force of Law N 400-FZ have been clarified (clause 5 of Article 35 of Law N 400-FZ), but their size has not been reduced. On the contrary, it has increased among those pensioners who have “non-insurance” periods, due to changes in the rules for accounting for these periods when assigning a pension.
The funded parts of old-age labor pensions, which were established for citizens before January 1, 2015, are considered funded pensions from that date (Clause 2, Article 18 of Law No. 424-FZ). Thus, the formal separation of the funded pension from the insurance one did not change its meaning - as security for compulsory pension insurance.
Law N 400-FZ establishes the following types of insurance pension:
- old age insurance pension;
- disability insurance pension;
- insurance pension in case of loss of a breadwinner.
Persons who are entitled to receive insurance pensions various types, must choose only one insurance pension (clause 1, article 5 of Law N 400-FZ). It is not possible to receive two insurance pensions at once.
At the same time, it is allowed to simultaneously receive an insurance pension and a state pension pension in accordance with Federal Law No. 166-FZ of December 15, 2001, as well as a funded pension.
There have been no significant changes in the conditions for granting disability and survivor pensions. Therefore, we will examine in detail the new procedure for assigning an old-age pension.
Not only the so-called pension formula has changed, but the very conditions for assigning an old-age insurance pension have also undergone significant changes.
According to the Law “On Compulsory Pension Insurance,” insurance premiums are mandatory individually compensated payments; in fact, they are a deferred part of an employee’s salary, insurance capital, the right to use of which is deferred until the occurrence of an insured event.
In Russia, since 2002, pensions are calculated not from earnings, but from the amount of insurance contributions paid to the Pension Fund; the length of service has only an indirect relation to the calculation of pensions. This is a type of defined contribution pension formula. The low insurance premium rate (16% in relation to accrued wages), coupled with the low limit of insured earnings, does not allow for a replacement rate of 40% of the typical recipient’s earnings. To level up pension provision it was necessary to either increase the insurance premium rate or change the pension formula.
Choice Russian government(however, quite predictable) was made in favor of the new pension formula. This is the so-called “points” formula, which is still based on insurance premiums, not wage.
Not only citizens of the Russian Federation, but also foreign citizens and stateless persons permanently residing in the territory of the Russian Federation have the right to an insurance pension (clauses 1 and 3 of Article 4 of Law No. 400-FZ), but only if three basic conditions are met:
- achieving what is established by law retirement age;
- Availability insurance period a certain duration (i.e. the minimum period of payment of insurance premiums);
- availability of an individual pension coefficient, the minimum amount of which is established by law.
The age standard has been preserved; it has remained unchanged for more than 80 years, since the introduction of old-age pensions in our country. So, the first condition is that the insured person must reach retirement age. It should be noted that the retirement age has not been increased; it is still 60 years for men and 55 years for women (Clause 1, Article 8 of Law No. 400-FZ).
Thus, the retirement age in the Russian Federation remains at the same, relatively low level, which corresponds to the life expectancy of Russians. At the same time, the new pension legislation introduces rules that encourage later retirement in order to increase the size of the insurance pension. At the same time, the rules remain that allow combining an insurance pension with work.
The second condition is that the insurance period of the insured person is not lower than the minimum amount (clause 2 of Article 8 of Law No. 400-FZ).
Previously, before January 1, 2015, the service conditions determining the right to an old-age pension were different: according to the USSR Law of July 14, 1956 “On State Pensions” - 25 and 20 years (for men and women, respectively) to receive a full pension; according to the Law of the RSFSR of November 20, 1990, they have not changed; According to the Federal Law of December 17, 2001 N 173-FZ “On Labor Pensions in the Russian Federation”, only one condition has been preserved - the presence of at least 5 years of insurance experience.
It should be remembered that having a minimum insurance period is a condition for entering the compulsory pension insurance system and does not affect the calculation of the pension amount.
The insurance period is the total duration of periods of work and (or) other activities taken into account when determining the right to a labor pension, during which insurance contributions were paid to the Pension Fund of the Russian Federation, as well as other periods counted towards the insurance period.
To determine pension rights, two groups of periods are important. The first group consists insurance periods, i.e. periods of work and (or) other activities during which insurance contributions were paid to the Pension Fund of the Russian Federation. The second group consists of periods that are not insurance, but due to their social significance, are included in the insurance period.
One of the significant innovations of Law N 400-FZ is a threefold increase in the minimum insurance period that determines the right to receive an old-age pension. It will increase gradually starting from 2015 by one year, but will still lead to the deprivation of the right to an old-age pension for many citizens, mainly women who have an insurance period of 5 years or more, but are unable for some reason to purchase by the time you reach retirement age, 15 years of insurance experience. Such citizens still have the prospect of receiving an insurance pension, but only if they subsequently acquire at least 15 years of insurance experience.
So, according to the old Law N 173-FZ “On Labor Pensions in the Russian Federation,” the insurance period required for the right to a pension was 5 years. Law No. 400-FZ provides for a gradual increase in the duration of the insurance period required for the assignment of an old-age insurance pension. By 2024, as a result of a gradual increase in the duration of the insurance period required to assign an old-age insurance pension, it will reach 15 years (clause 1 of Article 35 of Law No. 400-FZ).
Here you should pay attention to the fact that the required duration of the insurance period will be determined on the day the citizen reaches retirement age, i.e. on the day when the woman turned 55 years old, and the man turned 60 years old (clause 2, article 35 of Law N 400-FZ).
Those citizens whose insurance coverage will be less than 15 years by 2025 will have the right to a social pension. However, the age at which it is established is higher than the old-age insurance pension (for women - at 55 years, for men - at 60 years).
The insurance period for granting a pension is determined on the basis of information from the personalized records of the Pension Fund of the Russian Federation. Now this is section. 6 forms RSV-1 PFR. Sometimes experience is determined by employment contracts, certificates from previous places of work, military IDs and other documents, testimony of witnesses (Article 14 of Law No. 400-FZ).
The third condition is that the individual pension coefficient (IPC) must be no less than the established value (clause 3 of Article 8 of Law No. 400-FZ).
The Federal Law “On Insurance Pensions” establishes a new condition for acquiring the right to an old-age insurance pension. This is a certain number of so-called pension points.
The individual pension coefficient is a completely new concept for the Russian pension system. Every year, the employer transfers insurance contributions for his employee to the Russian Pension Fund for his future pension. These contributions will be converted from money to points. That is, pension points are a parameter that evaluates each calendar year of a citizen’s work activity, taking into account annual deductions of insurance contributions to the Pension Fund of Russia and the pension option.
The number of points will depend on the “white” salary: the higher it is, the more there are. You can generate a maximum of 10 points in a year (those who, in addition to an insurance pension, also have a funded pension, will be able to gain a maximum of no more than 6.25 points in a year).
Table 1
|
Year of retirement |
Required experience, years |
In 2015, the minimum IPC value that a citizen must “earn” in order to assign him an old-age insurance pension will be 6.6 (clause 3 of Article 35 of Law No. 400-FZ). In the future, the number of points required to assign an insurance pension will gradually increase: increase by 2.4 annually until it reaches 30 in 2021 and subsequent years (Table 2).
table 2
|
For employees for whom contributions to the funded part of the pension are not paid |
For employees who form the funded part of their pension |
|
|
2021 and later |
Will a low-income or part-time worker be able to acquire the required points and therefore the right to an old-age insurance pension by the time he or she reaches retirement age? The question is open, and it will only be possible to answer it over time.
Thus, it is necessary to remember that a citizen who refuses further formation of a funded pension will have a higher pension coefficient with equal wages. However, this issue always remains at the discretion of the future pensioner.
So, the calculation of the pension will involve an individual pension coefficient, which is determined in points. Each employee will have a different number of points to earn.
The calculation of the individual pension coefficient from January 1, 2015 is carried out according to a special formula. The final coefficient consists of points. The number of points is determined for each year worked using the formula:
The number of points for the year (individual coefficient) = the amount of insurance contributions for the formation of the insurance part of the pension, which was transferred by the employer at a rate of 10 or 16% (depending on the employee’s choice) / the amount of insurance contributions that is the maximum possible for payment at a rate of 16% with the maximum the value of the base for insurance premiums x 10.
Let's consider how many pension points an employee with a monthly salary of 35,000 rubles earned in 2015 (annual salary - 420,000 rubles).
Note! The employer pays insurance premiums for compulsory pension insurance at a rate of 22%, of which 16% is an individual rate; 6% is the joint part of the tariff. The individual part of the tariff is taken into account in the individual personal account of the insured person, which is maintained by the Pension Fund, and forms his pension rights (in other words, the right to a future pension) depending on the option chosen by the person for the formation of pension rights: with or without a funded component.
The solidary part of the tariff is intended to generate nationwide funds necessary for a fixed payment. This is a guaranteed amount that the state sets for the insurance pension in a fixed amount.
If a citizen refuses to form a funded pension:
The amount of insurance premiums from the annual salary at a rate of 16% was:
420,000 x 16% = 67,200 rubles
Insurance premiums at a rate of 16% from the maximum contribution base*(1):
711,000 x 16% = 113,760 rubles.
As a result we get:
67 200 / 1 13 760 = 0,59
Total, IPC for 2015: 0.59 x 10 = 5.9 points.
If a citizen continues to form a funded pension:
The amount of insurance premiums from the annual salary at a rate of 10% was:
42,000 rubles (420,000 x 10%)
Insurance premiums at a rate of 16% from the maximum contribution base:
113,760 rubles (711,000 x 16%)
As a result, we get: 42,000 / 113,760 = 0.37
We multiply the resulting result by 10 (a constant value in the IPC formula).
Total, IPC for 2015: 0.37 x 10 = 3.7 points.
For future pensioners who have insurance coverage until 2015, the new pension legislation provides for the conversion of generated pension rights into individual pension coefficients in 2014. The conversion was carried out by the Russian Pension Fund without an application. The personalized accounting database of the Russian Pension Fund contains all the necessary information about the estimated pension capital, length of service and salary of each participant in the compulsory pension insurance system in order to recalculate his already formed pension rights into pension coefficients without the employee’s request.
To establish the coefficient until 2015, the formula was used:
Individual coefficient of a pensioner until 2015 = ,
where P is the insurance part of the old-age labor pension as of December 31, 2014, determined according to the norms of Law N 173-FZ (without taking into account the fixed amount);
- one pension coefficient as of January 1, 2015. (RUB 64.10);
- the sum of all coefficients determined for each calendar year in which there were periods included in the length of service along with work activity (for example, periods of parental leave);
K is the coefficient for determining the insurance pension (for example, for an old-age pension this coefficient will be equal to 1);
KN - coefficient for determining old-age insurance pension and disability insurance pension (equal to 1). If a survivor's pension is assigned, this coefficient will be equal to the number of disabled family members.
Everyone can find out the size of their individual pension coefficient by accessing the new electronic service of the Russian Pension Fund “Personal Account of the Insured Person”.
So, starting from 2015, the old-age pension is calculated using the following formula:
Pension = insurance pension + funded pension.
The insurance pension will be calculated according to a special formula:
Insurance pension = FV x KPV + IPK x KPV x SPK,
where FV - fixed payment - is a guaranteed payment that the state sets for the insurance pension in a fixed amount (in 2013 it was 3,610.31 rubles, in 2016 it is already 4,558.93 rubles per month, and for those who have the right to earlier retirement, and for the “northern” categories, this amount will be slightly higher);
CPV - additional coefficients for those who wish to retire later than the established retirement age;
IPC - individual pension coefficient of a pensioner;
SPK is the cost of one pension coefficient in the year the pension was assigned*(2).
If a person has not “earned” the required length of service or the amount of coefficients, then the pensioner will be assigned a social pension. However, it is set 5 years later than the generally established retirement age (55 years for women and 60 for men). Thus, a social pension can be assigned to women at 60 years of age, and to men at 65 years of age.
By general rule, the insurance period includes periods of work and (or) other activities that were performed on the territory of the Russian Federation, provided that during these periods insurance contributions were accrued and paid to the Pension Fund of the Russian Federation. However, the length of service for receiving an insurance pension will count not only the time spent working, but also some other socially significant periods. These are called "non-insurance periods". Non-insurance periods is a term that actually means that a citizen registered in the compulsory pension insurance system as an insured person has periods during which insurance premiums were not paid for him, but which, if a number of conditions are met, can be included in the insurance coverage along with periods of working activity. length of service required to acquire the right to a labor pension. The condition for including these periods in the insurance period is the fact that there were periods of labor activity preceding or occurring after them.
The presence of “non-insurance” periods can affect not only the right to a labor pension, but also the amount of pension payments.
The Pension Fund of the Russian Federation is allocated funds from the federal budget aimed at reimbursement of expenses associated with the payment of pensions in connection with the inclusion of these periods in the insurance period. These are, in particular (Article 12 of the Federal Law of December 28, 2013 N 400-FZ “On Insurance Pensions”), the periods:
- completion of military and other equivalent service (in accordance with the Law of the Russian Federation of February 12, 1993 N 4468-1 “On pension provision for persons who served in military service, service in internal affairs bodies, the State Fire Service, drug control agencies and psychotropic substances, institutions and bodies of the penal system, and their families");
- receiving temporary disability benefits;
- care of one parent for a child up to one and a half years old (but not more than six years in total);
- receiving unemployment benefits;
- relocation in the direction of the employment service to another area for employment;
- participation in paid public works;
- detention and serving sentences of persons unjustifiably brought to criminal liability;
- caring for a disabled person of group I, a disabled child or a person who has reached the age of 80;
- residence of spouses of military personnel performing military service under a contract in areas where they could not work due to lack of employment opportunities (but not more than five years in total).
For “non-insurance” periods, special points are assigned for the full year if the citizen did not work. If the duration of the “non-insurance” period in the corresponding calendar year is less than 12 months (say, 252 days), then the indicator is adjusted by a coefficient equal to 252/360. If the insurance and non-insurance periods coincide, a person can choose the one that is more profitable for him. Thus, for each year of military service upon conscription, 1.8 points will be awarded. One of the parents caring for children under 1.5 years of age will be awarded: for the first child - 1.8 points per year maternity leave, for the second - 3.6 points, for the third - 5.4 points, for the fourth child - also 5.4 points. This provision applies to parents who retire after January 1, 2015.
Note! The maximum number of years of care for a child by one parent that can be included in the insurance period has been increased to 6 years. Until 2014, 3 years were taken into account for pension purposes, regardless of how many children the parent raised.
From January 1, 2014, the length of service included periods of one parent caring for a child up to one and a half years old, but not more than four and a half years in total. According to the new rules, pension points are awarded for so-called non-insurance periods: 1.8 points - one year of leave to care for the first child; 3.6 points - one year of leave to care for the second child; 5.4 points - one year of leave to care for the third and fourth child.
If a parent works while on parental leave, he has the right to choose which points to use when calculating his pension: for work or for the non-insurance period.
The legislation allows for the possibility of increasing the insurance pension. To do this, you must retire later than the established age. In this case, special increasing factors will be applied to the components of the pension. (see table 3).
Table 3
|
Earned experience without applying for a pension |
Fixed payment increase factor |
Insurance pension increase coefficient |
So, if you apply for an insurance pension 6 years after reaching retirement age, the fixed payment will increase by 1.46 times, and the insurance part - by 1.59. That is, in fact, by 46% and 59%, respectively.
However, in conditions of inflation and economic uncertainty, the prospect of delayed retirement, in our opinion, is not attractive for insured persons. The loss of pension amounts even for one year is very noticeable, and the amount of compensation is insufficient.
Maintaining the rules on the payment of old-age insurance pensions to working pensioners in conditions of inflation will negate the effectiveness of incentives for applying for a pension later.
Which, in turn, will lead to the need to introduce indirect restrictions on the right to receive a pension during the period of work. In fact, the hidden mechanism of such a restriction is already established by Law No. 400-FZ. It lies in the fact that recalculating the pension for working pensioners one year after its appointment gives an increase in the individual pension coefficient by a maximum of 3 points (per year), whereas with the usual calculation of the IPC the maximum is 10 points. In addition, for the first time in the modern Russian history of compulsory pension insurance in 2016, the concept of “suspension” of indexation of pensions for working pensioners was introduced (Federal Law of December 29, 2015 N 385-F3 “On the suspension of certain provisions of legislative acts of the Russian Federation, amendments to certain legislative acts of the Russian Federation and the specifics of increasing the insurance pension, fixed payment to the insurance pension and social pensions."
A funded pension is an analogue of the funded part of a labor pension and, like an insurance pension, should be financed from the corresponding part of the individual tariff of insurance contributions to the Pension Fund.
It should be recalled that until 2013, the formation of the funded part of the labor pension based on a 6 percent contribution rate was mandatory for all insured persons born in 1967 and younger.
Until December 31, 2015, each employee had to decide to refuse the funded pension and direct the entire amount of contributions to the formation of his insurance pension; or make a choice in favor of further formation of pension savings at a rate of 6% (in this case, at insurance part insurance premiums will be received at a rate of 10%).
Note! The allocation of 6% of the insurance tariff to the formation of the funded part of the pension automatically reduces the size of the tariff for the insurance pension, which in this case is only 10% instead of 16%. This algorithm is also included in the new methodology for calculating the insurance pension: the maximum annual individual pension coefficient (IPC) for persons who do not form a funded pension is 10 points, while for those who form it it is only 6.25 points.
Citizens just entering into labor relations have the right to choose for 5 years after starting work or until they reach the age of 23. At the same time, all pension rights previously formed within the framework of the funded system are preserved and continue to be implemented in the prescribed manner. The funded pension will continue to be formed from compulsory insurance contributions paid by the policyholder to the employee during the course of his or her employment and included in the general insurance premium rate established by Federal Law No. 167 “On Compulsory Pension Insurance in the Russian Federation.” Thus, its formal separation from the insurance pension has not yet changed its meaning as security for compulsory pension insurance.
To determine the funded pension, the formula is used:
The funded part = pension savings / expected pension payment period (in 2016 - 234 months, that is, 19.5 years).
All the information necessary to get an idea of your pension rights can be obtained using the electronic service of the Russian Pension Fund “Personal Account of the Insured Person”. The personal account of the AP is informing citizens about the generated pension rights online.
“Personal account of the insured person” is posted on the official website of the Pension Fund of Russia - www.pfr.ru. All users who have registered in the Unified Identification and Authentication System (USIA) or on the government services website will have access to it.
Through this service, every citizen can find out about the number of pension points and length of service recorded in his individual personal account with the Pension Fund. The service allows you to check the calculation of the individual pension coefficient using your own example.
To do this, just enter the expected amount of your monthly income from work before deducting personal income tax. Each citizen in the AP’s Personal Account can receive detailed information about the periods of your labor activity, places of work, the amount of accrued insurance premiums.
It is important to keep in mind that all information about the pension rights of citizens presented in the Personal Account is formed on the basis of data submitted to the Pension Fund of Russia by employers.
Information on the amount of your pension savings can also be obtained in your Personal Account.
In your personal account, using an improved version of the pension calculator, you can simulate the size of your future pension. The pension calculator has become personal - it takes into account real (already formed) pension rights in pension points and length of service. Wherein pension calculator consists of two blocks.
The first is the number of pension points already accrued to the citizen and the length of his work experience. Here a citizen can add information about military service, leave to care for a child or a disabled person. If there were such periods in his life, then the number of pension points and length of service will increase.
The second block is modeling your future. The user must indicate how many years he plans to work, serve in the army, etc., indicate the expected salary “in 2015 prices” and click on the “calculate” button. The calculator will calculate the size of the pension from already formed pension rights and the modeled future in “2015 prices”, provided that the number of pension points and length of service are sufficient to obtain the right to an insurance pension.
So, the new pension formula is based on the “individual pension coefficient” (pension point), which evaluates each year of a citizen’s work activity.
However, as the experience of repeated reforms of the Russian pension system shows, no matter how the rules change, pensioners and insured persons always remain losers. It is necessary to stop experimenting and take things to their logical conclusion by building an insurance pension system on self-sufficient principles, making it effective, transparent and understandable.
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*(1) The maximum size of the base for taxation of insurance premiums for compulsory pension insurance in 2015 Decree of the Government of the Russian Federation dated December 4, 2014 N 1316 “On the maximum value of the base for calculating insurance contributions to the Social Insurance Fund of the Russian Federation and the Pension Fund of the Russian Federation from January 1, 2015.” was set at 711,000 rubles.
E. Berezina, Deputy Head of the Pension Fund of Tomsk, Ph.D.
Every citizen of our country, upon reaching an age when it becomes difficult to fulfill his duties as an employee, has the right to apply for a labor pension. After the pension reform passed, many people did not fully understand what this old-age payment consists of and how the final amount to be received is calculated.
In order to receive old-age benefits, two important conditions must be met:
However, all rules have an exception, and the assignment of a pension also occurs under flexible conditions, both by age and length of service. Currently, the moment of retirement depends on:
It is worth dwelling in more detail on the working conditions under which retirement before retirement age is possible. These include work in the following industries:
This list can be expanded. Since 2015, all workplaces in our country have undergone a special assessment of working conditions (SAW), which identifies factors that can negatively affect the health of workers. This assessment helps to regulate all workers’ rights, including at the federal level the possibility of early accrual of pensions.
In 2015, the scheme for calculating pension payments was changed. Previously, pensions were assigned to everyone according to the same scheme, which many considered unfair. Now the amount of the pension depends on a large number of factors:
By new scheme Each pensioner will receive a monthly payment, which will be proportional to the number of years he worked and the amount of contributions to the Pension Fund.
The individual coefficient introduced after the start of the reform is a point system. From 2015, all working periods of citizens will be assessed in points. They will be accrued for the entire period of employment, which is included in the insurance period. It is worth noting that this period includes not only years, but also months that the citizen worked during his life. For mothers, the insurance period will include periods equal to one and a half years for each child.
The total amount of points earned will be the basis for calculating your monthly payment upon reaching retirement age. Twice a year the government plans to convert points into cash equivalent. In 2016, one point will be equal to 71 rubles.
Today the minimum individual coefficient is 6 points. However, by 2025 the government plans to increase it to 30. This is necessary so that citizens are officially registered for work, carry out labor activity as long as possible and did not want to issue old-age pension payments early. It is the final number of points that determines how much the pensioner will receive.
Old age pension payments consist of the following parts:
The last part includes a fixed share guaranteed by the state, which every pensioner receives, regardless of whether he has a funded part. It is only enough that he has a minimum of experience and has reached the established age of retirement after many years of work. In 2019, the average size of the fixed part is four thousand rubles. It may be increased if one of the following conditions is present:
For women, the insurance period includes one and a half years of maternity leave, and for men - time of military service. For all categories of citizens the following are not excluded from the total length of service:
In the future, for each citizen of our country, the insurance share of the pension payment will be calculated separately. After the final establishment of the point system, the following will be able to increase the basic payment amount:
Each citizen is able to increase the savings portion independently by participating in a co-financing program and investing their money in a stable Non-State Pension Fund.
It is possible to increase your labor pension not only through savings, but also through its later registration. For each year that a citizen works over the established age, he will be able to receive an increased number of additional points. Currently, the following age retirement threshold applies to all citizens of our country:
Another concept that citizens are often confused about is the types of pensions. According to the current federal law, each pensioner has the right to receive only one type of pension:
Now all these types are in effect at the same time, but gradually the labor pension will be completely replaced by an insurance pension, and there will be much less confusion. The minimum number of conditions must be met to receive social pension by old age. It is assigned if one of the following conditions is met:
This cash payment is a benefit and can be assigned to foreigners who have lived in the Russian Federation for the last 15 years, including without obtaining citizenship. The amount of this payment is small, so any citizen strives to provide himself with a decent labor pension in advance.
By 2020, the Ministry of Labor plans to introduce a law to increase the retirement age to 65 years and unlink its value from gender characteristics. This means that the number of years lived before retirement no longer depends on the gender of the citizen. In 2016, such a law will not be adopted, since the President of the Russian Federation considers it inappropriate to introduce an increase in the retirement age when the average life expectancy in our country is 71 years.
In the future for 2016, Pension Fund employees suggest that future pensioners should not strive to retire on time or earlier (if this is provided for by working conditions). The longer a citizen is employed, the more funds will be accumulated in his account. The point system also encourages voluntary refusal to leave the labor market early.
In this case, the insurance part will increase due to an upward change in the level of contributions under the compulsory pension insurance program. The savings part continues to increase annually due to interest, investments and investments.
Online calculators help future pensioners not to delve into the current formulas, which clearly represent the dependence of the future pension on age, the amount of funds in the savings account and the current level of wages.
The trend towards voluntary refusal of early retirement began to take shape with the help of introduced bills. For example, in 2015, a number of restrictions were introduced for working pensioners.
A pension is a regular state benefit issued monthly. It is intended for citizens who are already elderly and have a certain work experience. Other cases of pension calculation: in case of disability, loss of a breadwinner in the family.
This state benefit is provided for citizens of the Russian Federation who have reached old age. It is also paid to those persons who continue to work. The process of paying pensions began in 1932, and has not undergone significant changes since then. How is the old-age pension calculated: for women this threshold is 55 years old, for the male population - 60 full years. There are persistent debates on this issue in the State Duma. It is quite possible that in 2-3 years the retirement age in Russia will increase, just as it is increasing in the CIS countries.
To calculate benefits, work experience is required, which must be at least 20 years for women and 25 years for men.
It is paid monthly government funds social security. All issues are regulated by government agencies of the Russian Federation, in accordance with the law on pensions.
This benefit has three main types: for old age, for disability and for the loss of a breadwinner in the family. But there are a number of other coefficients that are added additionally.
To receive it, a person must be of advanced age. How is the old age pension calculated? There are three main parts that make up the total payment amount: basic, insurance and savings.
When a citizen reaches 80 years of age, if he is not disabled and has no dependents, then the basic portion increases significantly. The calculation of pension capital is divided by the survival period. Since 2013, the official figure is 19 years.
How is the pension calculated? Its calculation is made on the basis of legislation. In this case, not only age is taken into account, but also the citizen’s contributions to the Pension Fund, pension capital and a number of other indicators. How the insurance part is calculated: work experience up to 2002, average salary plus a special coefficient. It is already calculated by dividing the salary throughout the country for that period. The funded part is calculated in almost the same way as the insurance part, and the basic part is a constant value established by law, and it is indexed every year depending on inflation.
Simply put, it consists of the amounts paid by the employer. This is a citizen’s account at the time the pension reform was carried out in 2002. Since 2010, capital has been increased by 10%. At the same time, it continues to increase annually by 1% for those who worked before 1991. To calculate the amount of accruals, there are a number of correction factors.
For this, a special formula is used: SK x SZP x ZR / ZP, in which:
The above formula is the answer to the question of how the pension is calculated.
The list of them is established in the resolution of the Ministry of Labor and Social Development. It is this that prescribes the issuance of the necessary documents by special authorities, certified by seals and signatures.
We already know how labor pensions are calculated, now let’s talk about the list of documents for its registration. First you need to write an application to the Pension Fund. Next you need to provide the following documents:
Instead of the latter, other documents (hire agreements, etc.) may be provided. If they are lost, the length of service is confirmed by the testimony of at least two witnesses who worked with the applicant during that period.
How are pensions calculated for working pensioners? The base rate is calculated in the same way as for those who have retired. In any case, the employer must transfer contributions to the Pension Fund, be they from wages or other remuneration.
Such people are also subject to pension insurance. Insurance amounts are paid by the 15th of each month. In case of late payment, penalties are established, and in case of partial or complete non-payment - a fine in the amount of 20% of all amounts unpaid by the employer. At the request of the pensioner, the manager is obliged to provide the Pension Fund with full information about the transferred contributions. Based on these data, the Pension Fund recalculates benefits for working pensioners.
This benefit is established in connection with permanent or long-term loss of ability to work. How is a pension calculated in case of incapacity? The amount of the benefit directly depends on a number of factors: the nature of the work and the reasons for which the disability occurred. At the same time, the circumstances of the citizen’s incapacity are also considered. This may be an injury sustained at work, as a result of which work becomes impossible in the future. In this case, the pension will be accrued regardless of length of service. In case of disability caused by illness, supporting documents are required.
The benefit is established for citizens who have the 1st, 2nd or 3rd group, the recognition and purpose of which is determined by a special examination. It is carried out by a medical commission. To grant a pension, at least a minimum work experience is required. When conscripts perform military service, benefits upon the onset of incapacity are accrued regardless of their length of service.
How is a disability pension calculated? It depends directly on the group. For the first it is assigned in the amount of 100% of the rate, for the second - 90%, for the third - 50%. Incapacitated citizens of group 2 can apply for an old-age pension, taking into account their length of service. In this case, it plays a role when the first disability was assigned.
Unemployed citizens with group 2, or recognized as disabled after reaching old age, as well as all persons with group 3 (if they have confirmed work experience), can receive a pension in the amount of old-age benefits.
Since 2007, pensioners have received additional pension supplements. They are intended for those who worked in the Far North, as well as in places that are officially equated to it. Thanks to this bill, the basic part of the pension is increased if the length of service has been fully worked out, or if old-age benefits are received early. This also applies to disability payments.
How the northern pension is calculated: those people who have dependents (disabled family members) also have the right to receive this supplement. In this case, the increase is calculated depending on the number of such citizens in the family (no more than three people). Those who have 15 years of experience in the Far North, and at least 20 in equivalent areas, are entitled to receive an additional northern coefficient.
How are pensions calculated for police officers: payments for them are made at the rate of 54% of the salary. In this case, rank and length of service play a significant role. The indexation of monetary allowances is also taken into account. In accordance with the law, all accruals, thanks to amendments to the Law of the Russian Federation, are recalculated, regardless of the date of dismissal.
The maximum amount of payments, taking into account length of service, can reach up to 85% of the salary. How is pension calculated in Russia for police officers? Payments are calculated using the formula: salary + rank, plus a percentage of length of service. Next, the result is multiplied by 0.54 (monetary allowance). The monthly bonus is set depending on length of service:
Since individual entrepreneurs are also their own employers, they pay pension contributions independently. How a pension is calculated for an individual entrepreneur: in addition to the basic part, benefits are subsequently calculated based on the transferred contributions. Such paid amounts ensure the right of the individual entrepreneur to receive a pension, which will be equivalent to the total number of payments that are on personal accounts. 
An individual entrepreneur can count on receiving old-age benefits from the state.
In this case, the calculation of length of service includes all periods when contributions were paid to the Pension Fund.
The list of documents that must be provided to receive benefits depends on the taxation system. The latter, in turn, changes frequently, so this question must be clarified directly when submitting an application.
A single tax is also equal to insurance pension contributions. For those individual entrepreneurs who worked before 1991, renting premises, the period must be confirmed by financial authorities or archival certificates of payment of the necessary payments. All periods in which payments were made must be confirmed.
Pension reform has been going on in Russia for a long time; it will end on January 1, 2015. New rules for calculating benefits to citizens will come into force. It is clear how the pension is calculated now. What will happen from 2015? If previously it was possible to calculate the amount of benefits yourself, then in the future this will not be so easy. Pension points come into force, and accruals will depend not only on length of service, but also directly on the “white” salary from which payments are made to the Pension Fund.
Life moves forward and everything changes and improves regularly. What will happen in the future is not yet very clear, but the state will take care of its citizens in any case. Therefore, pensioners have no reason to worry.
Welcome to website. In this article we will tell you how pensions for old age, disability and loss of a breadwinner are calculated. We will touch on all issues related to the calculation of pensions. Pension legislation often includes a large number of amendments, as a result, many citizens who are entitled to benefits do not know how pensions are calculated in Russia.
Benefits are calculated on an individual basis, and in order to know the accrual procedure, you need to navigate the pension documents, as well as understand what the insurance pension part is, and how the final amount is obtained when taking into account points and pension coefficients.
Previously, calculating pensions was easy and simple, and knowing the amount of length of service and average earnings was enough, a citizen could easily independently calculate the amount of his future pension. But the introduction of a new pension reform has created multi-level provision for citizens of various categories who are entitled to receive pension payments.
A pension is a monthly payment that a citizen of retirement age receives to maintain their standard of living.
As a rule, pensioners do not have additional sources of income, so they belong to an unprotected category of citizens. They are hit hard by the economic crisis, inflation, rising prices and other factors.
Pension payments are assigned to citizens of retirement age, as well as to those categories of citizens who continue to work. The age pension is calculated when a certain threshold is reached, for women 55 years old, for men 60 years old.
To calculate the pension payment, you need to have work experience; for women it is 20 years, and for men 25 years. Payment is made monthly by state social funds, and issues are regulated in accordance with laws.
Pension payments are divided into three main types - old-age pension, disability pension and survivor's pension. In addition, there are special coefficients that are calculated additionally.
After the creation of a system of insurance contributions, which are paid to the payroll for each employee, a complex system of pension payments began to be created, which not all pensioners know about. As a result, based on the new reform, the funded and insurance parts of the pension were divided into separate types of benefits.
To date, the following pension payments are paid:
To find out the procedure for calculating a pension, you need to know the types of payments that are included in it. When taking into account two main components - the insurance and savings part, the formation of the final amount depends on their size. The insurance part is basic, and its size depends entirely on the contributions that the employer makes to the pension fund, and they amount to 22% of the employee’s total earnings. For citizens born before 1967 and including this year, 16% is spent on insurance.
Those citizens who were born after 1967 can independently choose where the 16% data will go. That is, funds can be credited only to the insurance part, or divided between the insurance and savings part, with a ratio of 10% to 6%.
But in 2014, contributions to the funded part were frozen and all 16% began to accrue only to the insurance part of the pension.
For an old-age pension to accrue, a person must reach a certain age. This type of pension consists of three main components - the basic, funded and insurance parts.
When a person reaches age 80 and has no dependents and is not disabled, the basis increases. Calculation pension amount begins to divide for the rest of life. In 2013, this figure stopped at 19 years.
The formation of pension rights occurs at the expense of individual pension coefficients, or in other words, pension points. All pension rights that were generated earlier were also converted into points without any loss and are taken into account when calculating the insurance pension.
The right to receive an old-age insurance pension begins when a number of mandatory conditions are met:
The number of these points depends entirely on the amount of insurance premiums that have been accrued and paid into the system, as well as on the length of work experience.
For each year that a person worked, provided that the employer made transfers to the pension fund, pension points and the right to receive an old-age insurance pension are formed.
The law stipulates how the old age pension is calculated. To do this, not only the age of the pensioner is taken into account, but also contributions to the pension fund, pension capital and many other important factors.
To calculate the insurance part, the length of service up to 2002, the average salary and a special coefficient are taken into account. It is calculated by dividing the average wage throughout the country for that period.
The calculation of the funded part is carried out in the same way as the insurance part, but the amount of the basic part is fixed, it is established at the legislative level. The base part is subject to annual indexation depending on past inflation.
To calculate the insurance part of the pension, a special formula is used:
Insurance pension = the sum of accumulated pension points * the cost of one pension point at the time of payment + fixed payment.
Or in another way: SP=IPK*SIPC+FV, where:
As a result, the following formula is used to calculate the pension:
SP=IPK*87.24+5334.19
The individual pension coefficient is the sum of points that were scored in one year of work. Many people believe that its calculation is a very complicated procedure. But in fact, it is very simple to calculate, since it directly depends on the monthly contributions made by the employer. That is, if the level of earnings from which 22% is deducted is not higher than the subsistence level in the region, then 1 point is accumulated in one year. If the salary is two living wages, then 2 points are accumulated in one year.
For calculation use the following formula: IPC=SV/MS*10, where:
The cost of a point is established at the legislative level, which is subject to annual indexation. The percentage increase in cost depends entirely on the level of consumer prices over the past year.
The cost of the IPC in 2019 increased from 81.50 rubles to 87.24. It is impossible to estimate future indexations, since this uses an annual calculation on a one-time basis.
You must also have a minimum length of service to receive a pension. In 2019, the minimum experience is 10 years. In accordance with the reform, this figure will increase every year until it reaches 15 years. Along with the increase in experience, the requirements for the minimum amount of points will increase. In 2019, the requirement is 16.2 points. The amount of points will also increase every year until it reaches 30 points.
At the legislative level, a fixed addition to pension payments, which is an analogue of the basic part of the pension. It is formed at the expense of 6% contributions from the employer and state subsidies. The increase occurs when a citizen applies for a pension; it is added to the insurance and funded part.
After indexation took place in 2019, the amount of the fixed payment amounted to 5,334 rubles. This amount is accrued not only to citizens who applied for a pension for the first time, but also to those pensioners who are already receiving this payment and do not continue to work. Some categories of citizens have the right to receive early pension payments, as well as increased additional payments, which are calculated individually.
The procedure for calculating the old-age pension includes a standard increase, which represents the minimum state guarantee of pension payments. The following categories of pensioners are entitled to receive an increased amount of fixed payments:
When a citizen knows how an old-age pension is calculated, he needs to find out what documents are needed to register it. The list of required documents is established at the legislative level.
First, a person needs to write a corresponding application in Pension Fund and attach the following documents to the application:
Instead of a work book, the applicant can bring another document, for example, a rental agreement. If such documents are not available, then two witnesses who worked with the applicant during the same period will need to be provided.
Now let's figure out how the disability pension is calculated. Its size depends entirely on the disability group. For the first group, the accrual is 100% of the rate, for the second group 90% of the rate, and for the third group 50% of the rate. Disabled people of the second group have the right to apply for an old-age pension, but taking into account their length of service. Here, an important role is played by the moment at which the first disability was assigned.
Citizens who do not work and have group 2 disability, which was received upon reaching retirement age. And also citizens who have a third disability group and who have work experience have the right to receive an old-age pension.
Disabled people have the right to choose one of three pension programs. Accrual and calculation depends on the choice of pension. There are currently three types of disability pensions:
In addition to pension subsidies, a disabled person has the right to benefits. If he refuses them, then they are monetized, and the disabled person receives a fixed additional payment of EDV, the amount of which depends entirely on the disability group. The amount of EDV includes the number of persons under guardianship, and it increases by 30% of the initial amount, according to the number of dependents.
At the moment (indexation took place in February 2018), the maximum amounts of EDV have been established:
To calculate the disability pension, the following formula is used:
RP=IPK*CK+FD, where:
Disability pensions are subject to indexation; in 2019, it is planned to increase the disability pension by 3.5 - 4%. The amount of EDV and labor benefits will also increase. The average pension amount in 2018 was from 9,100 rubles to 10,600 rubles. Accordingly, you can calculate the projected pension size by multiplying the average pension by the indexation percentage.
It is spelled out at the legislative level how pensions are now calculated for pensioners who continue to work. The base rate is calculated in the same way as for non-working pensioners. But contributions to the pension fund must be transferred without fail.
This category of citizens is subject to compulsory insurance, and contributions are made before the 15th of each month. If the transfer occurs late, penalties will be charged, and if payment is not made, a fine of 20% of the amount of all unpaid contributions will be issued.
The employer is obliged to provide the Pension Fund with a complete statement of contributions made at the request of the pensioner. Based on these data, benefits are recalculated for pensioners who continue to work.
The procedure for calculating a survivor's pension includes two types of pension provision - labor or social pension.
The assignment of social subsidies is made by the state if the deceased person does not have the required number of points and experience, and amounts to 5,034 rubles if one parent has died and 10,068 rubles if both parents have died. In April 2018 this pension increased by 4.1%.
In 2019, it is planned to increase this pension in February and April. Depending on the region of residence, the size of the survivor's pension will be increased from 200 to 500 rubles.
The calculation of a labor pension for the loss of a breadwinner is based on length of service and contributions to the pension fund. Also, an additional payment up to the subsistence level is added to the amount received.
There are categories of citizens who may have less experience than required common law. In this case, the pension is calculated using a general formula taking into account all indicators. Early retirement laid down the following categories citizens:
The very name “labor pension” reflects the legal essence of this type of pension. The Basic Law on Labor Pensions states that this type monthly payment is compensation for earnings lost due to old age.
All labor pensions are currently established on the basis federal law“On labor pensions in Russian Federation" There are three types of such pensions: old age, disability and survivors. Near 85% Pensioners in our country receive an old-age labor pension.
Minimum average size of labor pension from February 2015 will be - 12,422 rubles.
The legal age for old age pension for women is - 60 years, for men - 65 years old(for persons with preferential length of service, it is reduced by five to ten years). Reaching this age is the first a necessary condition to assign a labor pension; the second condition is having at least five years of work experience.
The assignment of an old-age labor pension is of a declarative nature. This means that it will be appointed only if a corresponding application is submitted to the Russian Pension Fund. If the applicant applies after the deadline, it will be assigned from the date of application. You can submit an application within a month before the date of eligibility.
When applying for a labor pension, the applicant must simultaneously submit all the necessary documents. The main ones are a work book and a certificate of salary. Work experience until December 31, 2001 is accepted on the basis of records in work book, A after 2001– based on personalized accounting information available in the Pension Fund of the Russian Federation.
Salary certificate can be submitted for any five years consecutively from the work period until 2002, or in two years: 2000-2001. If a person worked at the enterprise for these two years and was insured in the compulsory pension insurance system (the bulk of workers were insured in 1998-1999), then it is not necessary to submit a certificate. Information on wages for this period is available in the Pension Fund.
In addition to these basic documents, if necessary, additional ones may be required: certificates of employment, documents on change of surname, and others.
The law currently in force was adopted at the end of 2001. People who are currently retiring due to old age have work experience both before this date (total length of service) and after it (insurance period). Therefore, the pension is calculated over two periods.
During the period until 2002 it is calculated according to the previous law, using a formula that takes into account length of service and wages. And for the period starting since 2002, the calculation directly includes the amount of insurance premiums paid by the employer. They are paid to the Pension Fund for each employee and amounted to until 2005 -12% , before 2010 -14%, and now - 16% on wages for men and women before 1966 birth inclusive.
The calculation of a retirement pension is quite complex and in each specific case depends on individual data, rules for recording certain types of length of service and earnings, and established benefits for certain categories of citizens. The easiest way to understand what the total size of a labor pension consists of is with a specific example:
A man born on January 1, 1954, was granted a pension since January 2014 aged 60 years. Seniority on the date of appointment was 38 years. The salary is maximum. Insurance premiums for 2002-2013 – RUB 235,994.41.
Analysis of the situation
The total amount of labor pension today is 9,364.03 rubles. It contains:
The law on labor pensions, on the basis of which calculations are made today, is in its last year. From January 1, 2015 comes into effect new law"On insurance pensions."
The most significant changes concern the required length of service to determine pension rights: it will increase from the current 5 years to 15 years, gradually until 2024. The new law provides for increasing and decreasing coefficients depending on the retirement age. The calculation of the old-age pension will also change; it will be based on a point system.
Since the average salary in Russia last year was about 27,000 rubles, it turns out that the old-age labor pension in our country compensates workers for about 36% of their lost earnings.
In the global community, a normal level of pension provision is considered if this ratio (replacement rate) is 46%. As we see, Russia still has something to strive for in terms of improving the pension provision of its citizens.
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