Russian history The pension system is still relatively young. Even in Germany, the "pension idea" was realized for the first time only in 1889. Over time, this measure social protection The population began to spread to all developed countries, in particular to ours.

In Russia, a similar federal law was adopted in 2001, after which state pension insurance became part of the national pension reform.

Fundamentals of the Russian pension system

Russia inherited the pension system from the USSR. In those days, a citizen’s pension did not particularly depend on how many years he worked and what his salary was - impersonal payments went to the “piggy bank”, and from there they were already distributed to pensioners. Cardinal changes began in the early 1990s.

To date, pension provision is based on a very broad legislative framework taking into account all the nuances.

Sources of pension funding

State pensions today are financed from two sources:

• From the federal budget to provide each category of civil servants and social pensions.
• From the budget formed by the Pension Fund of the Russian Federation.

Components of a labor pension in the Russian Federation:

Pensions are paid by the Pension Fund of the Russian Federation, the funds of which are formed thanks to the following sources:

• Insurance premiums from employers and individual entrepreneurs for compulsory social insurance.
• Deductions from the unified social tax.
• Funds received from the allocated amounts of insurance premiums paid for the funded part of the labor pension.
• Federal budget funds.
• Other sources.

As for the amount of contributions to the PF from enterprises / organizations - it is set every year by the board of the fund and then approved by the relevant authorities.

The insurance premiums themselves are charged for any types of wages, and the payment period for contributions is monthly, for employers and citizens.

Forms of pension insurance

To date, the operation of the pension insurance system is as follows: the Pension Fund of the Russian Federation (insurer) accumulates funds, manages them and distributes them in the future.

From the moment of receiving SNILS, a citizen becomes a person insured according to the pension social insurance system. All insurance premiums are paid by the employer (insured).

The pension today consists of 2 parts - voluntary and mandatory. What are the differences?

• Mandatory. This part of insurance is under the control of the Pension Fund of the Russian Federation. The size of the pension and the payment procedure are regulated by the state.
• Voluntary. Citizens themselves participate in the formation of this additional part. The main difference is that the amount of contributions is regulated not by the state, but by citizens. And on a voluntary basis.

AT Russian Federation There are three types of pensions:

State pension provision, based on the financing of pensions from the federal budget. State pension provision is assigned to civil servants (including military personnel, employees of law enforcement agencies, as well as members of their families), participants in the Great Patriotic War, citizens awarded the badge "Inhabitant of besieged Leningrad", citizens who suffered as a result of radiation or man-made disasters, and their family members, cosmonauts and their family members, flight test personnel, as well as socially unprotected citizens who, due to circumstances, have not acquired rights to insurance pension- disabled citizens.

Mandatory pension insurance, which includes an insurance pension and is funded by the employer's insurance premiums. Citizens of the Russian Federation insured in accordance with the Federal Law of December 15, 2001 No. 167-FZ “On Compulsory Pension Insurance”, disabled family members of insured persons, in case of loss of a breadwinner, have the right to an insurance pension. Foreign citizens and stateless persons permanently residing in the Russian Federation are entitled to a labor pension on an equal footing with Russian citizens, unless otherwise provided by an international treaty.

Non-state (additional) pension provision - non-state pensions paid under agreements with non-state pension funds, financed by contributions from employers and employees in their favor and income received from their investment.

BASIC CONCEPTS

insurance pension- monthly cash payment in order to compensate the insured persons for wages and other payments and remunerations lost by them in connection with the onset of incapacity for work due to old age or disability, and for disabled family members of the insured persons of wages and other payments and remunerations of the breadwinner lost due to the death of these insured persons, the right to which is determined in accordance with the conditions and norms established by the Federal Law of December 28, 2013 No. 400-FZ. At the same time, the onset of disability and the loss of wages and other payments and rewards in such cases are assumed and do not require proof.

Insurance experience- taken into account when determining the right to an insurance pension and its size, the total duration of periods of work and (or) other activities for which insurance premiums were accrued and paid to the Pension Fund of the Russian Federation, as well as other periods counted in the insurance period.

Individual pension coefficient- a parameter reflecting in relative units the pension rights of the insured person to the insurance pension, formed taking into account the insurance premiums accrued and paid to the Pension Fund of the Russian Federation for the insurance pension intended for its financing, duration insurance experience, as well as refusal for a certain period from receiving an insurance pension.

The cost of the pension coefficient- cost parameter taken into account when determining the size of the insurance pension, reflecting the ratio of the amount of insurance premiums for the financial support of insurance pensions and federal budget transfers received by the budget pension fund Russian Federation in the corresponding year, and the total amount of individual pension coefficients of recipients of insurance pensions.

Fixed payment to the insurance pension- provision of persons entitled to the establishment of an insurance pension in accordance with Federal Law No. 400-FZ of December 28, 2013, established in the form of a payment in a fixed amount to the insurance pension.

Adjustment of the amount of the insurance pension- an increase in the size of the insurance pension due to an increase in the cost of the pension coefficient.

funded pension- monthly cash payment in order to compensate the insured persons for wages and other payments and remunerations lost by them in connection with the onset of disability due to old age, calculated on the basis of the amount of funds pension savings, recorded in the special part of the individual personal account of the insured person or on the pension account funded pension of the insured person, as of the date of granting the funded pension.

Pension savings funds- the totality of funds recorded in the special part of the individual personal account of the insured person or on the pension account of the funded pension of the insured person, formed at the expense of insurance premiums received to finance the funded pension, as well as the result of their investment, additional insurance premiums for the funded pension, employer contributions paid in favor of the insured person, contributions to co-finance the formation of pension savings, as well as the result of their investment and the funds (part of the funds) of maternity (family) capital aimed at the formation of a funded pension, as well as the result of their investment.

Expected period of funded pension payment- an indicator calculated on the basis of data from the federal executive body responsible for the formation of official statistical information on social, economic, demographic, environmental and other social processes in the Russian Federation, and used to determine the amount of the funded pension.

Recalculation of the insurance pension- this is a change in the size of the insurance pension that occurs without submitting a written application to the territorial bodies of the Pension Fund, due to an increase, according to the data of individual (personalized) accounting in the mandatory pension insurance system, of the value of the individual pension coefficient for periods after 01/01/2015. Recipients of insurance pensions for old age, for disability and for the loss of a breadwinner are entitled to an unclaimed recalculation of the size of the insurance pension. The recalculation of the insurance pension for old age and disability is made from August 1 of each year based on the amount of insurance premiums for the insurance pension, which were not taken into account when determining the amount of the pension when it was assigned or recalculated. following the year in which the pension was granted. Application recalculation of the amount of pension - change in the amount of pension according to the documents submitted by the applicant.

Valorization- monetary revaluation pension rights all Russians with seniority before 2002. From January 1, 2010, the settlement pension capital, formed before 2002, increases by 10% and an additional 1% for each year of the citizen's work experience until 1991. To determine the percentage of increase in pension capital for periods before January 1, 1991, the length of service that a citizen had on the specified date, taken into account when assessing pension rights, is taken into account. At the same time, there are no restrictions in this case, the entire length of service is taken into account, including those in excess of the maximum indicators (40 years for women and 45 years for men).

Payment of a pension- monthly transfer by the territorial body of the Pension Fund of the Russian Federation of the amounts of pensions accrued for delivery to the account of organizations delivering pensions to pensioners. The payment of accrued pension amounts is made for the current calendar month. The payment of a pension, including to working pensioners, is made by the territorial body of the Pension Fund of the Russian Federation at the place of residence or place of stay of the pensioner in the prescribed amount without any restrictions. A pensioner living in a state or municipal stationary social service institution is paid a pension by the territorial body of the Pension Fund of the Russian Federation at the location of this institution.

Disability groups- Depending on the degree of disability resulting from diseases, the consequences of injuries or defects, a citizen recognized as disabled is assigned I, II or III disability groups, and a citizen under the age of 18 is assigned the category "disabled child". Disability of group I is established for two years, II and III groups - for one year. The category "disabled child" is established for one or two years, or until the citizen reaches the age of 18.

Delivery of pension- transfer of the accrued pension amount to the recipient by handing it over at the cash desk of the delivery organization or at home, or by crediting the pension amount to the pensioner's account with a credit institution. Delivery of the pension is carried out at the request of the pensioner by a postal service organization, a credit or other organization involved in the delivery of a pension, with which the Pension Fund of the Russian Federation has concluded relevant agreements. The pensioner has the right to choose, at his discretion, the organization that delivers the pension, and notify the territorial body of the Pension Fund of the Russian Federation about this in writing.

Disabled person- a person whose opportunities for his life in society are limited due to his physical, mental, sensory or mental abnormalities, which entails the recognition of disability.

Adjustment- an increase in the size of the insurance pension due to an increase in the cost of the pension coefficient. The cost of the pension coefficient is determined by the Government of the Russian Federation.

Indexation of a fixed payment to an insurance pension- an annual increase in the fixed payment to the insurance pension from February 1 by the consumer price growth index for the past year and from April 1, an additional increase in this payment, taking into account the growth in PFR income.

Conversion of pension rights is the conversion of pension rights acquired by citizens as of January 1, 2002 (at the beginning of the pension reform) into the amount of the estimated pension capital. Its value is the equivalent of the amount of insurance premiums paid to the Pension Fund of the Russian Federation before January 1, 2002. This amount is determined by counting backwards from the amount of the conditionally due pension to all insured persons, as if they had reached retirement age by the specified date. For pensioners as of December 31, 2001, not a conditional, but real pension in the most favorable amount for them according to the pension legislation in force before the start of the reform.

Non-insurance periods taken into account in the length of service- along with periods of work and (or) other activities, when insurance premiums were paid to the Pension Fund of the Russian Federation for a citizen, some non-insurance periods are also counted in the insurance period. These include:

• period of passage military service and other service equivalent to it (for example, service in the internal affairs bodies and other law enforcement agencies, service in the prosecutor's office, etc.)
• the period of receipt of benefits for compulsory social insurance during the period of temporary disability;
• the period of care of one of the parents for each child until he reaches the age of one and a half years, but not more than six years in total;
• the period of receipt of unemployment benefits;
• the period of detention of persons unreasonably brought to criminal liability, unreasonably repressed and subsequently rehabilitated, and the period of serving the sentence by these persons in places of deprivation of liberty and exile;
• the period of care provided by an able-bodied person for a disabled person of group I, a disabled child or a person who has reached the age of 80 years;
• the period of residence of the spouses of military servicemen under contract, together with their spouses, in areas where they could not work due to the lack of employment opportunities, but not more than five years in total;
• the period of residence abroad of spouses of employees sent to diplomatic missions and consular offices of the Russian Federation, permanent missions of the Russian Federation to international organizations, trade missions of the Russian Federation in foreign states, representative offices of federal executive authorities, state bodies under federal executive authorities or as representatives of these bodies abroad, as well as to representative offices of state institutions of the Russian Federation (state bodies and state institutions of the USSR) abroad and international organizations, the list of which is approved by the Government of the Russian Federation, but not more than five years in total;
• participation in paid public works and moving in the direction public service employment in another area for employment;
• the period counted in the length of service in accordance with the Federal Law of August 12, 1995 N 144-FZ "On operational-search activity";

the period of exercise by the judge of his powers in accordance with the Law of the Russian Federation of June 26, 1992 No. 3132-1 “On the Status of Judges in the Russian Federation”.

All listed non-insurance periods are counted in the insurance period only if they were preceded or followed by periods of work for which insurance premiums were accrued (paid) to the Pension Fund of the Russian Federation. If several periods included in the length of service coincide in time, when assigning a pension, only one of them will be taken into account at the choice of the citizen who applied for the establishment of a pension. When calculating the length of service in order to determine the right to an insurance pension, the periods of work and (or) other activities that took place before the date of entry into force of the Federal Law of December 28, 2013 No. operating during the period of work (activity) may be included in the specified length of service using the rules for calculating the relevant length of service provided for by the specified legislation (including taking into account the preferential procedure for calculating the length of service), at the choice of the insured person.

Expected period of payment of pension- an indicator used to determine the amount of the insurance part of the old-age labor pension (labor disability pension and labor pension in case of loss of a breadwinner) in accordance with the norms of Federal Law No. 173-FZ. When determining the amount of the insurance part of the labor pension, starting from January 1, 2013, the expected period for the payment of the insurance part of the old-age labor pension on a general basis (labor disability pension and survivor's pension) is set to 19 years (228 months).

state pensionpension provision- monthly state cash payment, which is provided to citizens in order to compensate them for earnings (income) lost due to the termination of public service upon reaching the length of service established by law upon entering the old-age (disability) insurance pension; or in order to compensate for the lost earnings of a citizen from among the cosmonauts or from among the employees of the flight test staff in connection with retirement for length of service; or in order to compensate for harm caused to the health of citizens during military service, as a result of radiation or man-made disasters, in the event of disability or loss of a breadwinner, upon reaching the established age; or disabled citizens in order to provide them with a means of subsistence.

The state pension provision is paid at the expense of the federal budget and can be of the following types:

• for length of service - is appointed by the federal state civil servants, military personnel, cosmonauts and flight test personnel;
• old age - assigned to victims of radiation or man-made disasters;
• for disability - assigned to military personnel, participants in the Second World War, persons awarded the badge "Inhabitant of besieged Leningrad", citizens affected by radiation or man-made disasters, astronauts;
• on the occasion of the loss of a breadwinner - is assigned to family members of military personnel, citizens affected by radiation or man-made disasters, astronauts.
• social pension on disability (assigned to disabled people of I, II, III groups, including disabled people from childhood, children with disabilities); basic educational programs in organizations that carry out educational activities until they have completed such training, but no longer than until they reach the age of 23, who have lost one or both parents, and the children of a deceased single mother); social old-age pension (assigned to citizens from among small peoples Sever, permanently residing in the areas of residence of the indigenous peoples of the North on the day of the appointment of a pension, who have reached the age of 55 and 50 years (men and women, respectively), as well as citizens of the Russian Federation who have reached the age of 70 and 65 years (men and women, respectively), and foreign citizens and stateless persons who have permanently resided on the territory of the Russian Federation for at least 15 years and have reached the age of 70 and 65 (men and women, respectively);
• social pension for children. Both whose parents are unknown (assigned to children under the age of 18, as well as older than this age, who are studying full-time in basic educational programs in organizations engaged in educational activities, until they complete such training, but not longer than until they reach the age of 23 years , both of whose parents are unknown.

Estimated pension capital (RCC) - this is a calculated value, taking into account which the size of the insurance part of the labor pension is determined, which includes pension rights in monetary terms acquired by the insured person as of January 1, 2002, as well as the amount of insurance premiums and other receipts to the Pension Fund for the insured person after the specified date until 01.01.2015. At the same time, based on the insurance part of the labor pension, the amount of the IPC for the period up to 01/01/2015 is determined.

Experience- one of the most important factors affecting the right and amount of pensions for citizens. Distinguish between insurance and general work experience.

Insurance experience- taken into account when determining the right to an insurance pension, the total duration of periods of work and (or) other activities during which insurance premiums were accrued (paid) to the Pension Fund of the Russian Federation (PFR), as well as other periods counted in the insurance period.

General work experience- this is the total duration of labor and other socially useful activities before January 1, 2002, taken into account when assessing the pension rights of citizens as of January 1, 2002. The total work experience includes:

• work as a worker, employee (including abroad), a member of a collective farm or other cooperative organization; other work in which the employee was subject to mandatory pension insurance; work (service) in the paramilitary guards, special communications agencies or in the mine rescue unit; periods of individual labor activity (including in agriculture);
• creative activity of members of creative unions - writers, artists, composers, cinematographers, theatrical figures, as well as writers and artists who are not members of the relevant creative unions;
• temporary disability that began during the period of work, and being on disability of groups I and II due to an injury at work or an occupational disease;
• stay in places of detention in excess of the period appointed during the review of the case;
• military service;
• receiving unemployment benefits, participating in paid public works, moving in the direction of the employment service to another area for employment.

In the case of an assessment of pension rights under paragraph 4 of Article 30 of the Federal Law of December 17, 2001 No. 173-FZ, the total length of service also includes:

• periods of preparation for professional activity- training in colleges, schools and courses for personnel training, advanced training and retraining, in educational institutions secondary vocational and higher vocational education (in secondary special and higher educational institutions), stay in graduate school, doctoral studies, clinical residency;
• periods of care for a disabled person of group I, a disabled child, the elderly, if he needs constant care at the conclusion of a medical institution;
• periods of care of a non-working mother for each child under the age of three years and 70 days before his birth, but not more than nine years in total;
• periods of residence of the spouses of military servicemen under contract, together with their spouses, in areas where they could not work in their specialty due to the lack of employment opportunities;
• periods of residence abroad of spouses of employees of Soviet institutions and international organizations, but not more than 10 years in total;
• periods of detention, stay in places of detention and exile for citizens who were unreasonably brought to criminal responsibility, unreasonably repressed and subsequently rehabilitated;
• citizens who lived in areas temporarily occupied by the enemy during the Great Patriotic War, and who reached 16 years of age by the day of occupation or during its period - the time of their stay at the age of 16 and older in the occupied territory of the USSR or other states, as well as in the territories of states who were at war with the USSR, with the exception of cases when they committed a crime during the specified period;
• citizens who lived in the city of Leningrad during its blockade (from September 8, 1941 to January 27, 1944), as well as citizens - prisoners of fascist concentration camps - the time, respectively, of living in the besieged city of Leningrad and being in concentration camps during the Great Patriotic War, with the exception of cases when they committed a crime during the specified period.

The calculation of the duration of the specified periods of labor and socially useful activity until January 1, 2002 is carried out in a calendar order according to their actual duration, in the case of assessing pension rights under paragraph 4 of Article 30 of Federal Law No. , for example, military service by conscription - in double size.

Labor pensions are financed from the funds of insurers (employers), paid as part of the unified social tax, and insurance premiums for compulsory pension insurance. Financing of the state pension provision is carried out at the expense of the federal budget.

The basic part in the structure of the labor pension is the state guarantee of the minimum pension

Ongoing support for citizens if they have: for an old-age pension - at least 5 years of insurance experience, for disability and survivors' pensions - at least one day of insurance experience.

The structure of the pension system of the Russian Federation can be represented as following scheme:

Scheme 1. The structure of the pension system of the Russian Federation

State pension provision means a monthly state cash payment, the right to receive which is determined in accordance with the conditions and norms established by the Law on Pension Provision, and which is provided either for the purpose of compensating them for earnings lost due to the termination of public service upon reaching the statutory length of service when entering a labor pension due to old age, disability, or in order to compensate for harm caused to the health of citizens during military service as a result of radiation or man-made disasters, in the event of disability or loss of a breadwinner upon reaching the legal age, or to disabled citizens in order to provide funds to existence.

State pensions are divided into:

Retired for years of service;

old age pensions;

Disability pensions;

Social pensions.

Labor pension - a monthly cash payment in order to compensate citizens for wages or other income that the insured persons received before the establishment of their labor pension or lost their disabled family members due to the death of these persons, and the right to which is determined in accordance with the conditions and norms, established by the Law on Labor Pensions.

Types of labor pensions:

old age;

By disability;

On the occasion of the loss of a breadwinner.

Paragraphs 2 and 3 of Art. 5 of Law No. 173-FZ determine the structure of the labor pension established in accordance with this Law.

Accordingly, the old-age and disability pension consists of three parts:

Basic;

Insurance;

Cumulative.

The basic part of the labor pension is a unified federal guarantee of a fixed income in old age, disability and loss of a breadwinner. The size of the basic part of the labor pension is determined exclusively by social factors - life circumstances, as well as the minimum guarantees established by the state in the field of pension provision.

The insurance part of the labor pension depends only on the results of the work of a particular person, which are evaluated on the basis of the pension rights accumulated by the citizen in connection with the payment of insurance premiums and is set in a differentiated amount.

The funded part of the labor pension is determined by the individual pension savings of the insured person and is designed to provide him with a high level of material well-being in old age.

Formation pension funds carried out at the expense of the budget of the Pension Fund of the Russian Federation (hereinafter referred to as PFR). To clarify the issue of the procedure and sources of financing of labor pensions, paragraph 1 of Art. 6 of Law N 173-FZ refers us to Law N 167-FZ.
In accordance with Art. 18 of Law N 167-FZ, the funds of the budget of the PFR have a special purpose, one of the purposes of spending the budget of this fund is the payment of a labor pension. The PFR budget, in turn, is formed in accordance with Part 1 of Art. 17 of Law N 167-FZ from:
1) insurance premiums, they mainly include insurance premiums for compulsory pension insurance - part of these contributions goes to the federal budget, part - to the PFR budget;
2) federal budget funds, which primarily include a part of the unified social tax transferred from the federal budget to the PFR budget;
3) amounts of penalties and other financial sanctions;
4) income from the placement (investment) of temporarily free funds of compulsory pension insurance;
5) voluntary contributions of individuals and legal entities paid by them not as insurers or insured persons;
6) other sources not prohibited by the legislation of the Russian Federation.
The structure of labor pensions, established by Law N 173-FZ, involves three components
parts of labor pensions:
1) insurance;
2) basic;
3) cumulative.
Parts of labor pensions in accordance with Law N 167-FZ are formed from various sources of funding. The basic part of labor pensions is financed at the expense of the unified social tax. And the financing of the insurance and funded parts - at the expense of insurance premiums for compulsory pension insurance.
The unified social tax and insurance premiums for mandatory pension insurance have a single object of taxation and tax base. They are paid by organizations, enterprises and private entrepreneurs from the wages of their employees, as well as from other remuneration due to employees for labor activity, including for labor activity under civil law contracts. These two types of mandatory payments differ in that the unified social tax is paid at the expense of the employer, based on the amount of wages paid, and insurance premiums for mandatory pension insurance are collected by the employer from the income of employees. The total amount of deductions to the Pension Fund, levied on the income of employees for mandatory pension insurance, is set at 14%.
Article 238 of the Tax Code of the Russian Federation establishes a list of funds that are not subject to taxation and from which not only the unified social tax, but also insurance premiums for compulsory pension insurance are not collected:
1) state benefits paid in accordance with the legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local self-government, including temporary disability benefits, benefits for caring for a sick child, unemployment benefits, pregnancy and childbirth benefits;
2) all types of compensation payments established by the legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local self-government, related to:
a) compensation for harm caused by injury or other damage to health;
b) free provision of residential premises and utilities, food and products, fuel or appropriate monetary compensation;
c) payment of the cost and (or) the issuance of the due allowance in kind, as well as with the payment Money instead of this allowance;
d) payment of the cost of food, sports equipment, equipment, sports and dress uniform received by athletes and employees of physical culture and sports organizations for the educational and training process and participation in sports competitions;
e) dismissal of employees, including compensation for unused vacation;
f) reimbursement of other expenses, including expenses for professional development of employees;
g) employment of employees dismissed in connection with the implementation of measures to reduce the number or staff, reorganization or liquidation of the organization;
h) performance by an individual of labor duties (including moving to work in another area and reimbursement of travel expenses);
3) the amount of one-time financial assistance provided by the taxpayer:
a) individuals in connection with a natural disaster or other emergency in order to compensate for material damage caused to them or harm to their health, as well as individuals affected by terrorist acts on the territory of the Russian Federation;
b) family members of the deceased employee or the employee in connection with the death of a member (members) of his family;
c) employees (parents, adoptive parents, guardians) at the birth (adoption (adoption)) of a child, but not more than 50 thousand rubles. for each child;
4) amounts of wages and other amounts in foreign currency paid to their employees, as well as military personnel sent to work (service) abroad, by taxpayers - state institutions or organizations financed from the federal budget - within the limits established by the legislation of the Russian Federation;
5) income of the heads of a peasant (individual) farm received from the production and sale of agricultural products, as well as from the production of agricultural products, their processing and sale - within five years starting from the year of registration of the farm;
6) income (with the exception of remuneration of employees) received by members of duly registered tribal and family communities of the small peoples of the North from the sale of products obtained as a result of their traditional types of trade;
7) the amount of insurance payments (contributions) for compulsory insurance of employees carried out by the taxpayer in the manner prescribed by the legislation of the Russian Federation; amounts of payments (contributions) of the taxpayer under contracts of voluntary personal insurance of employees, concluded for a period of at least one year, providing for the payment by insurers of medical expenses of these insured persons; amounts of payments (contributions) of the taxpayer under contracts of voluntary personal insurance of employees, concluded exclusively in the event of the death of the insured person and (or) causing harm to the health of the insured person;
8) employer contributions paid by the taxpayer in accordance with the Federal Law "On additional insurance premiums for funded part labor pension and state support for the formation of pension savings", in the amount of contributions paid, but not more than 12,000 rubles per year per each employee in whose favor the employer's contributions were paid;
9) the cost of travel of employees and members of their families to the place of vacation and back, paid by the taxpayer to persons working and living in areas Far North and areas equated to them, in accordance with the current legislation, labor agreements (contracts) and (or) collective agreements;
10) amounts paid to individuals by election commissions, referendum commissions, as well as from the election funds of candidates for the position of the President of the Russian Federation, candidates for deputies of the legislative (representative) body of state power of a constituent entity of the Russian Federation, candidates for a position in another government agency of a constituent entity of the Russian Federation provided for by the constitution, the charter of a constituent entity of the Russian Federation and directly elected by citizens, candidates for deputies of a representative body of a municipality, candidates for the position of head of a municipality, for another position provided for by the charter of a municipality and replaced through direct elections, electoral funds of electoral associations, electoral funds regional branches of political parties that are not electoral associations, from the funds of the referendum funds of the initiative group for holding a referendum of the Russian Federation,
referendum of a constituent entity of the Russian Federation, a local referendum, an initiative campaign group for a referendum of the Russian Federation, other groups of participants in a referendum of a constituent entity of the Russian Federation, a local referendum for the performance by these persons of work directly related to the conduct of election campaigns, referendum campaigns;
11) the cost of uniforms and uniforms issued to employees, students, pupils in accordance with the legislation of the Russian Federation, as well as civil servants of federal authorities free of charge or with partial payment and remaining in personal permanent use;
12) the cost of travel benefits provided by the legislation of the Russian Federation to certain categories of employees, students, pupils;
13) amounts of material assistance paid to individuals from budgetary sources by organizations financed from budgetary funds, not exceeding 3,000 rubles. per individual for the tax period;
14) the amount of tuition fees for basic and additional professional educational programs, vocational training and retraining of employees, included in the expenses taken into account when determining the tax base for corporate income tax;
15) the amounts paid by organizations (individual entrepreneurs) to their employees to reimburse the costs of paying interest on loans (credits) for the acquisition and (or) construction of residential premises, included in the expenses taken into account when determining the tax base for corporate income tax.
Paragraph 3 of Art. 6 of Law N 173-FZ regulates that the funded part of the labor pension is established only if there are funds accounted for in the special part of the individual personal account of the insured person.
The main function of the funded part of labor pensions is to protect against inflation and increase the size of labor pensions. To do this, the following procedure for financing the funded part of labor pensions is established. Namely, deductions for the funded part of labor pensions are received by the Pension Fund of the Russian Federation and are not personalized until they are credited to individual personal accounts of citizens. In the period from the moment these funds are received by the FIU and until the moment they are transferred to individual personal accounts of citizens, the state has the right to invest these accumulative deductions in income-earning assets. In this way, these funds are protected from inflation and their size is increased.
After the receipt of insurance premiums from the PFR to the individual personal accounts of citizens, these premiums are no longer the property of the state and the state loses the right to dispose of them. From this moment on, the insurance premiums transferred to finance the funded part of labor pensions are the property of the citizen.

The formation of pension funds is carried out at the expense of the budget of the Pension Fund of the Russian Federation. To clarify the issue of the procedure and sources of financing of labor pensions, paragraph 1 of Art. 6 of the Federal Law "On Labor Pensions in the Russian Federation" refers us to the Federal Law "On Compulsory Pension Insurance in the Russian Federation".

In accordance with Art. 18 of the Federal Law "On Compulsory Pension Insurance", the funds of the budget of the Pension Fund of the Russian Federation have a special purpose, one of the purposes of spending the funds of the PFR budget is the payment of a labor pension.

The budget of the Pension Fund of the Russian Federation, in turn, is formed in accordance with Part 1 of Art. 17 of the Federal Law "On Compulsory Pension Insurance" due to:

1) insurance premiums, mainly they include insurance premiums for compulsory pension insurance - part of these contributions goes to the federal budget, part - to the PFR budget;

2) federal budget funds, which primarily include a part of the unified social tax transferred from the federal budget to the budget of the Pension Fund of the Russian Federation;

3) amounts of penalties and other financial sanctions;

4) income from the placement (investment) of temporarily free funds of compulsory pension insurance;

5) voluntary contributions of individuals and legal entities paid by them not as insurers or insured persons;

6) other sources not prohibited by the legislation of the Russian Federation.

The structure of labor pensions established by the Federal Law "On labor pensions in the Russian Federation" assumes three components of labor pensions: insurance, basic and funded. Parts of labor pensions in accordance with the Federal Law "On Compulsory Pension Insurance" are formed from various sources of funding. Financing of the basic part of labor pensions is carried out at the expense of the unified social tax, financing of the insurance and funded part of labor pensions is carried out at the expense of insurance premiums for compulsory pension insurance. The unified social tax and insurance premiums for mandatory pension insurance have a single object of taxation and tax base. Both the unified social tax and insurance premiums are paid by organizations, enterprises and private entrepreneurs from the wages of their employees, as well as from other remunerations due to employees for labor activity, including for labor activity under civil law contracts. These two types of mandatory payments differ in that the unified social tax is paid at the expense of the employer, based on the amount of wages paid, and insurance premiums for mandatory pension insurance are collected by the employer from the income of employees. The total amount of deductions to the Pension Fund, collected from the income of employees for compulsory pension insurance, is set at 14%.

Article 238 of the Tax Code of the Russian Federation establishes a list of funds that are not subject to taxation and from which not only the unified social tax, but also insurance premiums for compulsory pension insurance are not collected. Not subject to taxation:

1) state benefits paid in accordance with the legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local self-government, including temporary disability benefits, benefits for caring for a sick child, unemployment benefits, pregnancy and childbirth benefits;

2) all types of compensation payments established by the legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of representative bodies of local self-government, related to:

a) compensation for harm caused by injury or other damage to health;

b) free provision of housing and utilities, food and products, fuel or appropriate monetary compensation;

c) payment of the cost and (or) issuance of the entitlement in-kind allowance, as well as with the payment of funds in return for this allowance;

d) payment for the cost of meals, sports equipment, equipment, sports and dress uniforms received by athletes and employees of sports organizations for the educational and training process and participation in sports competitions;

e) dismissal of employees, including compensation for unused vacation;

f) reimbursement of other expenses, including expenses for professional development of employees;

g) employment of employees dismissed in connection with the implementation of measures to reduce the number or staff, reorganization or liquidation of the organization;

h) performance of labor duties by an individual (including moving to work in another area and reimbursement of travel expenses).

3) the amount of one-time financial assistance provided by the taxpayer:

a) individuals in connection with a natural disaster or other emergency in order to compensate for material damage caused to them or harm to their health, as well as individuals affected by terrorist acts on the territory of the Russian Federation;

b) family members of the deceased employee or the employee in connection with the death of a member (members) of his family;

c) employees (parents, adoptive parents, guardians) at the birth (adoption, adoption) of a child, but not more than 50 thousand rubles. for each child;

4) amounts of wages and other amounts in foreign currency paid to their employees, as well as to military personnel sent to work (service) abroad, to taxpayers - financed from the federal budget by state institutions or organizations - within the limits established by the legislation of the Russian Federation;

5) income of the heads of a peasant (individual) farm received from the production and sale of agricultural products, as well as from the production of agricultural products, their processing and sale - within five years starting from the year of registration of the farm;

6) income (with the exception of remuneration of employees) received by members of duly registered tribal and family communities of the small peoples of the North from the sale of products obtained as a result of their traditional types of trade;

7) the amount of insurance payments (contributions) for compulsory insurance of employees carried out by the taxpayer in the manner prescribed by the legislation of the Russian Federation; amounts of payments (contributions) of the taxpayer under contracts of voluntary personal insurance of employees, concluded for a period of at least one year, providing for the payment by insurers of medical expenses of these insured persons; amounts of payments (contributions) of the taxpayer under contracts of voluntary personal insurance of employees, concluded exclusively in the event of the death of the insured person and (or) causing harm to the health of the insured person;

8) the employer's contributions paid by the taxpayer in accordance with the Federal Law "On additional insurance contributions to the funded part of the labor pension and state support for the formation of pension savings", in the amount of contributions paid, but not more than 12,000 rubles. per year per employee for whose benefit the employer's contributions were paid;

9) the cost of travel of employees and members of their families to the place of vacation and back, paid by the taxpayer to persons working and living in the regions of the Far North and areas equivalent to them, in accordance with applicable law, labor agreements (contracts) and (or) collective agreements ;

10) amounts paid to individuals by election commissions, referendum commissions, as well as from the election funds of candidates for the position of the President of the Russian Federation, candidates for deputies of the legislative (representative) body of state power of a constituent entity of the Russian Federation, candidates for a position in another state body of a constituent entity of the Russian Federation, provided for by the constitution , the charter of the constituent entity of the Russian Federation and directly elected by citizens, candidates for deputies of the representative body of the municipality, candidates for the position of head of the municipality, for another position provided for by the charter of the municipality and replaced through direct elections, electoral funds of electoral associations, electoral funds of regional branches of political parties, non-electoral associations, from the funds of the referendum funds of the initiative group for holding a referendum of the Russian Federation, a referendum of a constituent entity of the Russian Federation, a local referendum, an initiative campaign group of referendums the Duma of the Russian Federation, other groups of participants in a referendum of a constituent entity of the Russian Federation, a local referendum for the performance by these persons of work directly related to the conduct of election campaigns, referendum campaigns;

11) the cost of uniforms and uniforms issued to employees, students, pupils in accordance with the legislation of the Russian Federation, as well as civil servants of federal authorities free of charge or with partial payment and remaining in personal permanent use;

12) the cost of travel benefits provided by the legislation of the Russian Federation to certain categories of employees, students, pupils;

13) amounts of material assistance paid to individuals from budgetary sources by organizations financed from budgetary funds, not exceeding 3,000 rubles. per individual for the tax period;

14) the amount of tuition fees for basic and additional professional educational programs, professional training and retraining of employees, included in the expenses taken into account when determining the tax base for corporate income tax;

15) the amounts paid by organizations (individual entrepreneurs) to their employees to reimburse the costs of paying interest on loans (credits) for the acquisition and (or) construction of residential premises, included in the expenses taken into account when determining the tax base for corporate income tax.

Paragraph 3 of Art. 6 of the Federal Law "On labor pensions in the Russian Federation" regulates that the funded part of the labor pension is established only if there are funds accounted for in the special part of the individual personal account of the insured person.

The main function of the funded part of labor pensions is to protect against inflation and increase the size of labor pensions. For these purposes, the following procedure for financing the funded part of labor pensions is established: deductions for the funded part of labor pensions go to the Pension Fund of the Russian Federation and are not personalized until they are credited to individual personal accounts of citizens. In the period from the moment these funds are received by the Pension Fund and until they are transferred to the individual personal accounts of citizens, the state has the right to invest these accumulative deductions in income-generating assets. In this way, these funds are protected from inflation and their size is increased. After the receipt of insurance contributions from the Pension Fund of the Russian Federation to individual personal accounts of citizens, these contributions are no longer the property of the state, and the state loses the right to dispose of them. From this moment on, the insurance premiums transferred to finance the funded part of labor pensions are the property of the citizen.