Amount of co-financing. State co-financing of pensions. Special Populations

Additional insurance premiums under the program

Insurance contributions for a funded pension are voluntarily paid by the insured person. To participate in the co-financing program in the current year, a citizen had to make a contribution in the previous year in the amount from 2000 rubles.

In accordance with paragraph 1 of Article 13 of the Law of April 30, 2008 No. 56-FZ , the amount of the contribution paid by the citizen for the past calendar year, should not exceed 12,000 rubles.

Function for calculating funds for formation funded pension under the co-financing program is entrusted to the Pension Fund of Russia, which, by the end of the first quarter of the year following the contribution, draws up an application for transfer of the required amount for co-financing.

Required amount within 10 days transferred from the federal budget to the Pension Fund budget, in accordance with budget legislation Russian Federation, and then the funds are transferred to management companies And NPF.

Thus, funds flow to co-finance pensions by the state, according to Article 14 of Law No. 56-FZ dated April 30, 2008 “On additional insurance contributions for funded pension and state support formation pension savings» .

Procedure for payment of contributions

Deposit amount insurance premium can be done in two ways:

• in the bank;
• with the help of the employer.

At the bank, you must fill out a payment receipt form, according to which the payment is transferred. The contribution amount can be paid in equal shares within a year, or one-time payment. Need to check correct filling form, because due to an error in writing the first name, last name, patronymic, or funds will not reach the citizen’s personal account. A copy of the payment receipt may be useful for filing a tax deduction.

To pay contributions with the help of your employer, just contact accounting of your organization with a free-form application, where you must indicate the amount of the monthly contribution - in the amount or percentage of wages.

The employer can act as another party to co-financing the pension by making voluntary contributions of an unlimited amount.

Also, a program participant can receive tax deduction from the amount of contributions, but not more than 12,000 rubles per year. You can get a tax deduction:

• Applying to the accounting department at the place of work, if funds were deposited according to a similar principle.
• Contacting the kit necessary documents to the tax office for place of residence. Documents for receiving a social tax deduction can be submitted at the end of a year, two or three years.

To clarify the package of documents, you must contact the tax office at your place of residence directly.

Co-financing of pensions in 2019 for working pensioners

In the current 2019 become a participant in the funded pension co-financing program impossible, since it was possible to join it only until the end of 2014. However, for those citizens who managed to become participants in the program and made the first contribution during the period from October 1, 2008 to December 31, 2014, currently and until retirement, pensions will be co-financed by the state, but only subject to the payment of additional insurance contributions.

How can pensioners receive money under the program?

State-co-financed funds are assigned and subject to payment together with insurance pension or in the form. You can receive funds in the form of a payment, provided that the amount of pension savings is less than 5% of the insurance pension.

After the right to payment of the corresponding pension arises, you can apply for her appointment. You can submit an application in the following ways:

• by visiting your local branch in person Pension Fund RF or to a multifunctional center (MFC);
• by letter by mail;
• using an Internet resource (Government Services portal or service on the Pension Fund website);
• through an official representative by proxy.

Required documents when applying for payment

After receiving the right to receive a pension, you must submit the following: documentation to pay it:

1. passport;
2. SNILS;
3. documents establishing the right to establish an insurance payment (work book or documents on length of service, earnings, presence of dependents, specifying additional circumstances).

If the insurance pension has already been assigned, there is no need to submit documents, since they are already contained in the pension file.

The period for consideration of an application for a pension directly depends on the method of its payment:

• For urgent payment - within 10 days;
• For a one-time payment - within 30 days.

When positive decision on the assignment of a pension, its payment is carried out within 2 months from the date of the decision.

Conditions for increasing pension savings under the pension co-financing program

For some citizens there are special conditions co-financing of pensions, in accordance with Article 13 of Law dated April 30, 2008 No. 56-FZ “On additional insurance contributions for funded pensions and state support for the formation of pension savings”.

Thus, if a citizen has the right to insurance pension old age, but did not apply for its appointment and payment, he can count on an increase in his contributions four times. Such an increase in pensions by the state implies maximum co-financing for 48,000 rubles.

In total, a citizen can top up his pension by 60,000 rubles, of them 12000 rubles- own contribution, and 48,000 rubles- increase from the state.

But there are also limitations in such a system of increasing pensions - these are working citizens, for them a fourfold increase is not provided.

Payment of funds after the death of the insured person

In the event of the death of an insured citizen before the assignment of a pension, paragraph 6 of Article 7 of Law No. 424-FZ dated December 28, 2013 “About funded pension” it is stipulated that the right to payment of pension savings is successors of the deceased. A citizen can determine legal successors in advance, and also indicate in the application in what shares the pension funds will be distributed among them. However, if such an appeal does not follow, the following relatives are considered successors:

• paramount- children, natural or adopted, parents (adoptive parents) and spouse;
• minor- brothers, sisters, grandparents and grandchildren.

Secondary relatives are entitled to receive payments only in the absence of primary relatives.

A funded pension will be assigned to relatives only in three cases, if death occurs:

1. before appointment pension or its recalculation;
2. after appointment of urgent payment;
3. after assignment of a lump sum payment, but it has not yet been paid.

However, if a citizen was provided with payment of pension savings indefinitely, legal successors should not count on it.

To receive the required funds, legal successors must contact the Pension Fund or Non-State Pension Fund no later than six months after death the insured person.

Pros and cons of the state pension co-financing program

We can highlight the pros and cons of participating in the state pension co-financing program. One of the positive aspects of the program is the increase in pensions itself: doubling, and in some cases quadrupled, thus achieving a tangible upsizing your payment. Another main advantage is the possibility of receiving a tax deduction from the amount paid additional contributions.

The ability to take care of the future and arrange payments for relatives, in case of exceptional circumstances, can also be a useful solution.

Among the disadvantages you can see annual contribution limit, that is, a citizen cannot exceed the limit 12000 rubles. Another disadvantage of the program is the inability to become a participant. 2015 to this day, however, it is possible that the government will reconsider this circumstance.

Those who applied to join the program before December 31, 2014 and made the first payment before January 31, 2015. Within 10 years from the date of payment of the first installment under the program, you can receive co-financing from the state.

Choose the payment method that is most convenient for you:

Through the employer

The most convenient way is to transfer contributions through your employer*, instructing him to withhold additional insurance contributions from your salary. In this case, you can take advantage of receiving a social tax deduction through your employer.

To pay contributions through your employer, you just need to submit an application to the accounting department of your enterprise (organization) indicating the amount and frequency of deduction of contributions. Based on your application, contributions will be transferred by the employer to the Pension Fund.

You can change the amount of contributions and the frequency of their payment at any time by submitting a new application to the accounting department.

* art. 7, Federal Law of April 30, 2008 N 56-FZ (as amended on November 4, 2014 No. 345-FZ) “On additional insurance contributions for funded pensions and state support for the formation of pension savings.”

On one's own

Payment of contributions can be made independently at any bank.

You can obtain details for paying additional insurance contributions to the Pension Fund:

• on the official website of the Pension Fund (in the “electronic services” section);
• at the territorial office of the Pension Fund of the Russian Federation at the place of residence.

It is important to remember that contributions must be transferred to the Pension Fund, therefore, copies of payment documents after paying contributions yourself are provided by you to the territorial office of the Pension Fund. According to Federal Law No. 56-FZ of April 30, 2008 “On additional insurance contributions for funded pensions and state support for the formation of pension savings,” after accounting for the funds in the individual personal account in the Pension Fund of the Russian Federation, the funds will be transferred to JSC NPF GAZFOND Pension Savings.

Changes have been made to the program on state co-financing of pension savings, which is popularly called “a thousand for a thousand”. First of all, they will affect pensioners who decide to take part in this program. But not everyone. What exactly has changed in the program, and who exactly will be affected, was told by Irina Zverzheeva, manager of the Khabarovsk Territory Branch of the Pension Fund of the Russian Federation.

New pension rules

The law on state co-financing of pension savings has been in force in Russia since October 1, 2008. After October 1, 2013, the law regarding entry and first payment ceased to apply, and all citizens who did not take advantage of this opportunity, in general, expected the program to be extended. And on November 4, President Vladimir Putin signed the law “On Amendments to the Federal Law “On Additional Insurance Contributions for savings part labor pension and state support for the formation of pension savings.”

According to the amendments, those citizens who did not join the program before October 1, 2013 can do so until December 31, 2014. The next condition is that before January 31, 2015, the citizen who wrote the application must make the first payment in order to activate the program for himself.

But, as Irina Zverzheeva explained, among those who previously decided to join the program for co-financing pension savings, there are many who wrote an application, but did not make a single contribution. And therefore they are participants in the program only nominally.

The Khabarovsk branch of the Pension Fund states that out of 177 thousand 855 citizens who entered the program in the Khabarovsk Territory, only 11 percent met this condition - that is, they wrote an application and made the first contribution.

The new law gives 89 percent of the program's nominal participants the opportunity to correct the situation. To activate the program for themselves, they must make the first payment by January 31, 2015.

As before, you can pay contributions either through your employer or independently through a bank by filling out a receipt, or at a payment terminal using a special document with a barcode.

The amount of contributions must be at least 2,000 rubles - then the state will allocate the same amount for co-financing. If less than 2,000 rubles are deposited, co-financing is not allocated, but the money is credited to the citizen’s individual account. The maximum amount of co-financing is 12,000 rubles. Everything contributed in excess of this amount is not co-financed, but is credited to the account.

State co-financing is carried out the following year in May (for 2014 in May 2015), when all accounting of voluntary additional contributions paid during the year is made, they are posted to personal accounts. And then co-financing comes from the federal budget, the allocated funds are also distributed to the personal accounts of the participants in the co-financing program.

What has changed with the adoption of the new law in the program itself?

The state will not co-finance payments made by a program participant if he is a pensioner. But this innovation does not apply to program participants who are pensioners who entered before this law, that is, before October 1, 2013. In relation to them, state co-financing remains.

Pensioners from the security forces cannot count on co-financing from the state either.

The timing of payment of pension savings in the form of a lump sum payment has changed. If previously a program participant could receive a lump sum payment once a year, then from January 1, 2015 this right will be provided once every five years.

How many more people in the Khabarovsk Territory can the program presumably cover, and what explains the time limits - entry until December 31, 2014 and the first payment until January 31, 2015?

It is impossible to calculate how many more citizens will express a desire to take advantage of the opportunity to join the program, but we have many such cases when, within the framework of the current law, people wrote an application, but did not make the first payment. And now they have the opportunity to make a down payment to activate the program.

We will know what the result will be in early February.

For those who join the program in December, when should they make a contribution?

And for those who entered the program before October 2013, but did not make a payment, and for those who enter the program in December, the program begins to operate from the moment of the first payment. The possibility of making the first payment is limited to January 31, 2015.

However, if a person joins in December and immediately makes the first contribution in December, his co-financing program will begin in 2014. In May 2015, based on the results of 2014, the contribution will already be co-financed by the state.

And a citizen can make regular payments at any time during 2015 - because this will be the second year of his co-financing. It is convenient to make contributions monthly: 2,000 rubles per month, for a total of 12,000 rubles for the year.

If a pensioner has already received a lump sum payment in 2014 and continues to pay, can he apply for this payment in 2015, due to the fact that under the new law this can be done once every five years?

The five-year period will be calculated from 2015, so in 2015 the pensioner will still have the opportunity to receive a payment based on the results of 2014, but the next payment will only be received after five years.

Will co-financing of future pensions by employers as a third party continue?

The law provides for the opportunity for employers to become participants in the program for the benefit of their employees. There is no limit on their contributions. But in our region there are only five employers who provide co-financing for their employees.

Sometimes citizens doubt: is there any co-financing from the state at all?

Yes, it is carried out throughout the years allotted for the program. In May 2014, co-financing was provided for Khabarovsk program participants, as in previous years.

In the regional PFR branch distributed more than 144 million rubles to personal accounts, allocated from the state budget to co-finance additional pension contributions. At the same time, 147 million rubles were received from citizens.

Why such difference?

The fact is that there are payments less than the minimum amount - 2000 rubles per year, and they are not co-financed by the state. This was immediately indicated in the program conditions. There are about 600 such people in the Khabarovsk Territory.

187 thousand people in the region wrote applications to join the program. Of these, about 11 percent pay. That is, almost 90 percent actually did not become participants. So the program failed?

We can't say it failed. 11 percent are members. They pay, which means they have this opportunity. And the rest... maybe they hoped the opportunity would come, but it never did. And in reality they did not become participants.

Maybe people just don't have money?

And yet it is wrong to say: the program did not take place. The most important thing is that we are already making payments from the pension fund. They began in 2012, 54 thousand citizens have already received payments from pension savings. These payments can be made in the form of three options: either a lump sum payment, or a funded part of the pension, or an urgent payment.

The size of the funded part of the pension for those who exercised their right is not so large, on average about 1,000 rubles per month.

For those who chose an urgent payment, when funds accumulated under the state co-financing program are divided over 10 years, the increase in pension is about 2,000 rubles.

A one-time payment could be paid to program participants more than once, but at the time of receipt - as much as was formed, and a second time - when at the end of the next year they still had pension savings. Taking into account these two lump sum payments, the average amount was just under 20 thousand.

However, since 2015, the possibility of receiving a lump sum payment annually has been abolished. Then this right can be granted no more often than once every five years.

Opening speech by A. Drozdov.
Good afternoon, dear RBC readers and Internet users! I greet you on behalf of the Pension Fund of the Russian Federation. The Pension Fund receives many requests from citizens on issues of state pension provision, but today the topic of our conference is “Implementation of the federal law “On additional insurance contributions for the funded part of the labor pension and state support for the formation of pension savings.” The law provides new opportunities for citizens to increase their pension savings. It is designed for 10 years, during which the state co-finances citizens' voluntary insurance contributions to the funded part of the pension. Employers have the same right. The Pension Fund of the Russian Federation implements this law. We believe that the law is quite beneficial for citizens, and we advise everyone don't put it off long box"entry into the program for co-financing contributions. The relevance of today's topic is due to the fact that you can write an application to join the program as early as October 1 of the current year.

T. Ivanova (Moscow): What is the maximum amount that can be accumulated through government co-financing?

A. Drozdov: The law is designed for 10 years. A citizen can join the compulsory pension insurance system from October 1, 2008. until October 1, 2013 and pay insurance premiums, while receiving co-financing for 10 years, that is, up to2023 The maximum amount for co-financing from the state is 12 thousand rubles. per year for most citizens, and for those who have already reached retirement age, but did not apply for the establishment of a labor pension - 48 thousand rubles. in year. Accordingly, the maximum amount of state co-financing for the first category will be 120 thousand rubles, and for the second - 480 thousand rubles, if they participate in this program for 10 years. And there is still an opportunity for employers to participate in this program.

E. Borovkov (St. Petersburg): The state will co-finance my contributions for 10 years. If it happens that I die before the end of this period, what will happen to my pension savings?

A. Drozdov: The same legislation applies to those pension savings through co-financing as to pension savings in accordance with federal law on the funded part of the labor pension. Namely: if at the time of death a citizen had not been assigned the accumulative part of his labor pension, then his immediate relatives will be able to inherit the accumulated amount. If the funded part of the pension was assigned, then the heirs will not be able to use this right.

D. Tyurin (Pskov): As far as I understand, I do not have to submit an application for co-financing to the Pension Fund myself - I can do this through my employer. Can my employer refuse me this service?

A. Drozdov: You can do this through your employer. Moreover, I would like to note that, according to the law, if an employer has more than 100 employees, then the Pension Fund enters into an appropriate electronic exchange agreement with this employer. The Pension Fund of the Russian Federation has currently concluded more than 120 thousand such agreements, so it is most convenient to enter into the co-financing program through the employer. In this case, you will not need to go to the Pension Fund office, and the employer will simply send us your application with an electronic signature. By law, the employer is required to do this within three days after submitting your application. All disputes can be resolved in court. Within 10 days after receiving your application, the territorial body of the Pension Fund must inform you whether it has been accepted or not. In addition, there are other options for sending your application to the Pension Fund. The application can be certified in the prescribed manner and submitted with your principal or through a transfer agent.

N. Leonova (Moscow): If I voluntarily contributed a certain amount to my pension savings account, can I count on deducting this amount from my income tax?

A. Drozdov: Yes. By law, this amount can be included in those 120 thousand rubles. tax deductions, which, according to the Tax Code, a citizen is entitled to for certain purposes (for example, study, health insurance, etc.). In addition, contributions for pension co-financing and employer contributions in an amount of no more than 12 thousand rubles are not subject to income tax. per year (if the employer co-finances the employee’s pension savings).

V. Gerasimov (Nizhny Novgorod): If the employer joins the state co-financing program, then we are no longer talking about doubling, but about tripling my own contribution?

A. Drozdov: It all depends on the generosity of the employer. The fact is that if state co-financing is limited to 12 thousand per year for most citizens and 48 thousand rubles. per year for those who have reached retirement age, but have not applied for any part of the labor pension, then there are no such limits for the employer. There are incentives for the employer, which consist in the fact that an amount of no more than 12 thousand rubles is not subject to unified social tax. per employee and no more than 12% of the amount of labor costs. There are no other restrictions for the employer. Therefore, you can not only double and triple, but also significantly increase your amount if the employer agrees to this.

V. Antonov (Ekaterinburg): I am a pensioner. Can I participate in the co-financing program? If yes, when will I receive an increase in my pension?

A. Drozdov: A feature of the pension co-financing program is that all categories of citizens can participate in it, incl. both people of the older generation and those who do not have a funded part of their labor pension. Therefore, pensioners can also participate in the co-financing program on a general basis. The state co-finances their contributions and the funded part of the pension within 12,000 rubles. in year. Those. A citizen’s individual account with the Pension Fund can be replenished in total for a year by up to 24,000 rubles per year.

G. Romanov (Penza): To what account should voluntary contributions be transferred? Where can I get the details?

A. Drozdov: The Pension Fund of the Russian Federation produces standard receipt forms with the appropriate bar code, which can be obtained from the territorial bodies of the Pension Fund of the Russian Federation. There will be a bank account number, and all you have to do is write your personal account number and last name, first name, patronymic.

S. Zubkov (Moscow): My wife is 42 years old, she does not work and, apparently, will no longer work. Can I make contributions to the funded part of the pension myself? Will the state pay her extra along with me?

A. Drozdov: The law does not exclude such a possibility, and no such restrictions have been established. You can safely pay contributions for your non-working spouse, and she will form the funded part of her pension, and upon reaching retirement age (if she has not yet reached it), she will be paid an appropriate pension.

S. Norkina (Pushkino): Should co-financing contributions be paid in one payment at once for the whole year or can it be paid in equal installments every month?

A. Drozdov: We assume that a citizen will be given 12 forms of payment receipts, but the citizen himself can decide how exactly to pay. If the payment of contributions is carried out through the employer, it is best to do this monthly. The recalculation, crediting of these amounts to the personal account of citizens and their direction to the relevant management companies is carried out by the fund on a quarterly basis. You can pay in one amount; payment is made at the citizen’s choice. The main thing is to keep in mind that if the total volume of payments during the year is less than 2 thousand rubles, you will not receive government co-financing.

Anatoly Borisov (Moscow) If I have not reached retirement age, but applied for an early retirement pension, can I receive co-financing in a ratio of 1:4?

A. Drozdov: Citizens who have not applied for the establishment of any part of their labor pension can count on state co-financing in the amount of 1:4. If you are already receiving a pension, you can count on co-financing on a general basis - 1:1.

D. Gabov (Moscow): How does an employee know that the contributions have actually been transferred?

A. Drozdov: Citizens can receive information about the status of their personal account in the Pension Fund as part of the annual informing of the population about the status of their personal accounts. The Pension Fund annually sends out relevant notices to citizens. If necessary, you can come to the territorial office of the Pension Fund of the Russian Federation and inquire about the status of your personal account.

S. Belov (Tambov): Will the state co-finance the funded part of the pension if a person contributed money to the funded part of the pension this year and died at the end of the year?

A. Drozdov: Co-financing of your voluntary contributions is carried out for the next year, after the year in which the contributions were paid, during the first half of the year. At the same time, the Pension Fund of the Russian Federation sends information about all paid contributions to the Ministry of Finance of the Russian Federation. As I said earlier, pension savings, if they were not taken into account in the pension assigned to you, are inherited by your closest relatives. The state will co-finance such contributions, but will have to wait until next year.

B. Koltsov (Novgorod region): According to the new law, I, as an employer, can organize additional pension payments. Do I receive any benefits from the state in this case?

A. Drozdov: For employers, with their participation in co-financing the funded part of citizens' pensions, the law provides for a tax benefit in terms of the unified social tax, for contributions paid for each employee up to 12 thousand rubles. per person. And at the same time, the total amount of payments under this article should not exceed 12% of the amount of the enterprise’s expenses for wages.

A. Sergienko: Now on TV they are playing videos of the Pension Fund, in which young people are urged to think about future pension. Do you really think this makes sense? Today I am 27 years old, and even if I pay for 10 years, in 10 years I will only be 37, and until retirement it’s like the moon. Your comments please.

A. Drozdov: We believe that this program is also beneficial for young people. Firstly, you can enter it at any age and open your personal account and start building your pension savings. Secondly, annually, for the amount of the contribution, in fact, you receive your 12 thousand rubles. income of 100% per annum. Thirdly, this program allows you to start such a good undertaking as taking care of your pension savings in advance. In addition, these funds will accrue corresponding investment income for 10 years. Therefore, we believe that this program is quite beneficial and that youth should participate in this program. After completing this program, depending on where you work, you will be able to apply other schemes to increase your pension savings.

Orlov (St. Petersburg): Does the state provide guarantees that in five years all or more than half of voluntary contributions will not be absorbed by inflation?

A. Drozdov: There are indirect guarantees that are related to the fact that, firstly, you have the opportunity to choose management company, which controls savings part Your labor pension. The investment declaration, that is, those instruments in which the state management company has the right to invest, are the most conservative. I can give an example that now the company’s investment declaration provides for government securities, deposits and government mortgage securities guaranteed by the state. But at the same time you get a fairly conservative income. Non-state pension funds and management companies to which you can transfer your money are duly licensed and supervised by the Federal Service for Financial Markets. Here you can determine the level of risk and the level of income that you want to receive when placing your pension savings.
Nadezhda Petrovna (Cheboksary): If I start making contributions to the funded part of my pension right from January 2009, when will the state start co-financing? Will it turn out that I pay, but the state does not?

A. Drozdov: The law establishes a fairly strict procedure: after the end of the year, we will have to submit a corresponding application to the Ministry of Finance in April next year, and the Ministry of Finance will have to send us co-financing money in May. Your fears are in vain, the law provides for the Ministry of Finance’s obligation to co-finance, the source is the National Welfare Fund, which, as you know, has sufficient volume, so we believe that there will be no failures here.

A. Kozin (Bashkortostan): Who are transfer agents and why are they also involved in the state co-financing program for pensions? Are they making money, or what?

A. Drozdov: Transfer agents are organizations with which the Pension Fund of the Russian Federation has concluded agreements on electronic exchange and mutual certification of signatures. This is a convenient form for citizens so as not to come personally to the branches of the Pension Fund of the Russian Federation. Such transfer agents are, as a rule, non-state pension funds, in which citizens keep their pension savings, credit organizations, and the post office. Information about such transfer agents can be obtained from local branches of the Pension Fund of the Russian Federation.

O. Anisimova (Moscow): I live in Moscow, but am registered in my homeland, Novosibirsk. Can I submit an application in Moscow? I definitely won’t go to Novosibirsk for this.

A. Drozdov: You can submit an application anywhere, since information about your personal account is available to the branch of the Pension Fund, which is located anywhere in Russia. You can come to the nearest branch with an application. The only point: you will have to provide the address where you should receive the answer.

E. Nikanorov (Tambov): The funded part of pensions in general will begin to be paid in the country no earlier than 2013. Does this period also apply to the co-financing program?

A. Drozdov: 2013 for the accumulative part it turned out to be calculated. The fact is that the legislation on the funded part of the labor pension provides that the funded part is formed for persons younger than 1967. Add 55 years for a woman and get 2013. There are no such restrictions for the voluntary pension co-financing program. If you have reached retirement age earlier, you can apply for recalculation, and you will be assigned the same pension.

A. Alekseenko (Penza): What happens if a person submits an application for co-financing, but does not transfer contributions?

A. Drozdov: The fact is that the Pension Fund keeps records of your pension savings through personal accounts and, at the end of the year, summarizes this information and sends data on actual payments to the Ministry of Finance. Therefore, if you submitted an application but did not transfer contributions, this amount will not be reflected in your personal account, and you will not receive government co-financing. Also, you will not receive government co-financing if this amount of your contributions is below 2 thousand rubles.

V. Chepanov (St. Petersburg): Dear Anton Viktorovich, are there any plans for further modernization of the Russian pension system?

A. Drozdov: Such modernization is planned, and it will follow the path of increasing electronic interaction between insured persons. What does this mean? This means that agreements will be concluded with all leading banks on the possibility of electronic exchange on issues of payment of pensions, information about the state of your personal account, so as not to wait a year for paper notices from the Pension Fund, in order to make it more convenient for insured persons to access information about their money. It seems to me that this is one of the main areas for improving the pension system.

N. Savchenko (Sochi): Dear Anton Viktorovich, in your opinion, is it possible in the future to transfer pensions to credit cards or an electronic wallet system, such as Yandex-wallet, etc.?

A. Drozdov: We are thinking about this issue and believe that over the next year we will approach this problem and this product. But here we are talking about cards. Such a program is currently being considered by the Pension Fund.

N. Pototskaya (Kashira): We transferred our pension money to the Energy Non-Governmental Fund, i.e. Should we work with him under the state funding program? Where should I apply? It turns out that they will also manage government money?

A. Drozdov: If you keep your savings in a non-state pension fund and if you apply for participation in this program and do not change your decision, then your money, that is, voluntary contributions and state co-financing, will be sent by the Pension Fund to the same NPF. But you have the right, within a year, to change the company or fund where you want to send these funds (in contrast to the general procedure, which stipulates that you can do this once a year). In this case, both voluntary contributions and state co-financing, as well as the pension savings that you had up to this point, will be completely transferred to wherever you wish.

N. Gorlikova (Krasnoyarsk): Mom will be 55 years old in December, she can apply for a pension. She is an accountant and wants to work for a couple more years. If she does not apply for a pension now, but, on the contrary, starts paying extra into the funded part, she will be able to qualify for a pension in 2 years. increased pension Or do you have to pay for 10 years?

A. Drozdov: If your mother, upon reaching retirement age, does not apply for a labor pension, then she will receive an additional payment of 48 thousand per 12 thousand rubles. introduced. She can apply for a pension, taking into account the contribution and co-financing that she received, both after 2 years and after a year at her request. Co-financing, as I have already noted, based on the technology prescribed in the law, is carried out during the six months following the previous year. This must be taken into account when submitting an application for the appointment or recalculation of the corresponding pension.

A. Kuznetsov (Samara): Can the global financial crisis affect your structure? Could the size of pensions in the Russian Federation decrease?

A. Drozdov: The crisis is unlikely to affect the structure of the Pension Fund. As for the size of pensions, the guidelines for pensions have been determined by the government of the Russian Federation; the government includes the corresponding funds both in the budget of the Pension Fund, which is adopted for the next three years, and in its plans. Therefore, those guidelines for pensions, which were announced by the government of the Russian Federation, do not change taking into account the financial crisis. The main thing here is to social pension was not lower than the minimum subsistence level of a pensioner (as is known, the minimum wage for a pensioner is calculated based on the basket of goods and services that are accepted for a pensioner), and labor pension accepted in an amount not lower than 1.3 k living wage pensioner with an increase to 1.6 in 2011.

V. Voinov (Naberezhnye Chelny): I am 68 years old, I am a working pensioner. Do I have the right to use government co-financing for 1.5 or 3 years? If yes, how to do it? Can my wife, a non-working pensioner and 60 years old, do this?

A. Drozdov: You can participate in the program for as long as you see fit. In this case, after the end of this period, your pension will be recalculated accordingly.

N. Klimova (Moscow): Are there plans to increase the retirement age in Russia? If so, how many years will it be for men and women?

A. Drozdov: The government has not made a decision to change the retirement age, and this issue is not being considered in the near future. At the same time, the government will propose measures to encourage citizens to retire later by increasing their funded portion. The initiatives that have been announced by the government include mechanisms that allow citizens who have reached retirement age and continue to work to build up their pension savings at a faster rate. high size than if they received a pension. As for changing the retirement age, there are no such plans yet.

S. Ivanov (Moscow): In the law on state co-financing, the state does not provide a clear formula for what exactly the increase in pension will be. The so-called survival period has not been determined, and without it all calculations are impossible. What's the point of joining the program?

A. Drozdov: Indeed, the survival period has not yet been determined; it is determined by government decree. This issue is currently being discussed in the government, and we hope that by the end of this year the government will decide on this issue.

Final word A. Drozdova.
I would like to thank all RBC readers and Internet users for their questions. The pension fund is an organization that implements pension legislation. Your questions will certainly help us so that we can do our work more efficiently and efficiently, and also, if necessary, raise questions about improvement pension legislation, if something is not clearly stated or not regulated. In addition, I would like to note that such a program is unprecedented; the state pays 100% of your contributions. Many Pension Fund employees have joined this program. We urge you to make an appropriate decision without delay and before the end of the year.

Citizens who make contributions to a funded pension have the right to apply for additional funds to finance pension savings from the budget. Today we will talk about the Pension Co-financing Program: who can become a participant in the Program, how the amount of budget subsidies is calculated, how to arrange pension co-financing through an employer.

What is a funded pension?

Based legislative changes, which came into force in 2008, citizens transferring funds within the framework of compulsory pension insurance (MPI) received the right to form a funded pension. According to the procedure, a funded pension is formed in addition to the insurance one, and upon reaching retirement age, a citizen can simultaneously apply for payments in two directions (labor + funded pension).

Pension co-financing program

Program Participants

IN general procedure Persons insured under additional pension insurance can receive an additional payment to their pension in the form of state co-financing. However, not all citizens who transfer funds towards a funded pension can count on state subsidies. According to legislative norms, to obtain the right to additional financing of a funded pension, the following conditions must be met:

1. The citizen must be a participant in the Co-financing Program . Registration of participants was carried out during the period from 10/01/08 to 12/31/14, during which the insured persons submitted relevant applications to the Pension Fund. After the specified period, registration of Program participants is terminated, and there are no plans to restore it.
   It should be noted that citizens who registered for participation in the period 05.11.14 – 31.12.14 are registered in the Program only under the condition that at the time of submitting the application they are not recipients of any type of pension (insurance, social, disability, survivors) , etc.). Otherwise, the application for participation is rejected.
2. Transfer of the first insurance premium by 01/31/15 . Confirmation of participation in the Program is the fact that the citizen has transferred the first insurance premium before the specified date. If funds for a funded pension are transferred later, the citizen is not assigned the status of a program participant, even if there is a corresponding application.
3. Only those persons who annually transfer at least 2,000 rubles to their funded pension can receive co-financing. If at the end of the reporting year a citizen pays a smaller amount, he loses his status as a participant in the Program.
4. The program is provided only for citizens transferring contributions to the Pension Fund management company . When preparing documents for the formation of a funded pension, a citizen chooses an organization to which contributions will be transferred. If the insured person forms savings in NPF accounts, the Pension Co-financing Program does not apply to him.

Co-financing of a pension when transferring funds to the management company

Currently, citizens have the right to choose the management company into whose account voluntary insurance contributions will be paid. According to the statement, contributions can be transferred both to the state management company and to non-governmental organizations (according to the approved list). Also, insured persons can change the management company or non-state pension fund, after which the already accumulated funds will be transferred to new organization, and subsequent payments will be made to the account of the newly selected management company/NPF.

We emphasize that only those citizens who have chosen a state management company as a guarantor of pension savings can receive a subsidy under the Co-financing Program.

As of 2020, the company managing pension savings of citizens is Vnesheconombank, with which the Pension Fund has a trust management agreement. Citizens who have chosen a state management company pay additional pension insurance contributions to the Pension Fund, after which the government body transfers the amount to the account of Vnesheconombank in the form of pension investment funds.

Calculation of the amount of subsidies

The amount of additional government funding is calculated annually based on the amount paid by the insured person in the form of additional pension insurance contributions. In general, the state doubles the amount transferred by the payer in the form of contributions to the Pension Fund (PFR). However, the following conditions must be taken into account:

1. State does not double contributions , if their total amount at the end of the year is less than 2,000 rub.
2. Approved amount limit , which is subject to co-financing - 12,000 rub. . If, at the end of the year, a citizen transferred an amount more than the established amount to the funded pension, then the state subsidy applies only to the approved maximum - 12,000 rubles / year.

Let's look at an example. Pensioner Kolobkov pays funds towards the formation of a funded pension and is a participant in the Co-financing Program. At the end of the year, Kolobkov transferred contributions for additional pension insurance in the amount of 13,414 rubles. As part of the Co-financing Program, the funds in Kolobkov’s pension account were increased by 12,000 rubles. (limit annual value). In total, the amount of funds received into Kolobkov’s pension account for the year amounted to 25,414 rubles. (RUB 13,414 + RUB 12,000).

Participants in the Co-financing Program can pay additional pension insurance contributions either directly to the Pension Fund or through the employer. In general, citizens who are members of labor relations, transfer contributions through the employer, while self-employed persons (individual entrepreneurs, notaries, lawyers, etc.) pay amounts towards the funded pension to the Pension Fund on their own.

How to arrange co-financing of a pension through an employer

At its core, the Co-financing Program is equally implemented with any method of forming pension savings. If other conditions are met, the right to state subsidies is retained by the citizen both when transferring funds through the Pension Fund and when transferring contributions through an employer.

Citizens who are officially employed (have a signed labor/collective agreement) can arrange payment of additional insurance contributions through the employer by submitting the following documents:

• documents confirming the fact of formation of a funded pension in the state management company;
• certificate of assignment of SNILS, confirming the fact of registration of a citizen in the pension insurance system;
• notification from the Pension Fund confirming participation in the Co-financing Program.

Along with the above documents, the citizen submits to the employer statement with a request to transfer additional insurance premiums to the Pension Fund account. The document is drawn up in free form, indicating the following information:

• amount of payments (fixed amount or percentage of salary);
• frequency of funds transfer (monthly, quarterly, annually);
• payment deadline (for example, before the 20th of each month);
• full name of the recipient of funds (PFR body);
• details for transferring contributions.

The application must also contain mandatory details (date of preparation, full name and SNILS number of the insured person, details of the organization, signature of the applicant).

Procedure for paying contributions through an employer

Payments towards a funded pension through an employer are processed for participants in the Co-financing Program in the following order:

1. Citizen – the participant of the Co-financing Program submits to the employer (usually to the accounting department or human resources department) documents for transferring contributions to the Pension Fund for the formation of a funded pension.
2. Based on the documents received, the employer deducts amounts from the employee’s salary and transfers payments to the Pension Fund accounts as additional pension savings. Withholding of contributions and their transfer to the Pension Fund of the Russian Federation is carried out in strict accordance with the amounts, frequency and deadlines specified in the employee’s application.
3. The funds received from the employer of the participant in the Co-financing Program are transferred by the Pension Fund to the account of the Management Company (Vnesheconombank). At the end of the year, the Pension Fund determines the amount of contributions received, after which it makes additional payments within the framework of the Co-financing Program (+100% of the annual deposit, but not more than 12,000 rubles).

Right to tax deduction

Current legislation provides Program participants with the right to receive a partial refund of the amount of funds paid towards pension savings in the form of a tax deduction.

The amount of tax compensation is equal to 13% of the amount of the additional insurance premium transferred by the insured at the end of the year. For example, if a citizen transferred 11,330 rubles to the Pension Fund through an employer. towards the formation of a funded pension, the tax refund amount will be 1,472.90 rubles. (RUB 11,330 * 13%). Please note that within the framework of the tax deduction, compensation for the amount of personal income tax is provided. The amount of contributions transferred to the Pension Fund remains unchanged.

Supplement to pension from employer

Organizations and enterprises that withhold and transfer additional pension insurance contributions for employees can become participants in the Co-financing Program. Under the Program, employers can act as an additional source of funded pension formation for their own employees. Participation in the program is voluntary, based on an application from the employer.

By decision of the management, the organization, along with the Pension Fund of Russia, can co-finance the employee’s funded pension. The amount of additional payment and frequency of payments is determined individually, at the request of the company. At the same time, the Pension Fund does not limit the amount of contributions that an organization can transfer towards the formation of an employee’s funded pension.