Pension reform in Russia. Pension reform: insurance pension – new pension formula Reform of the pension system

Pension reform 2013-2015 - the next stage of pension system reform Russian Federation, which provides for the introduction of a new procedure for the formation of pension rights and the calculation of insurance pensions.

In particular, a new formula for calculating the amount of pension is being introduced, taking into account length of service, amount of earnings and retirement age. Citizens born in 1967 and younger will be able to decide for themselves whether to continue accumulating pension funds or return them to the insurance part. To form a pension for self-employed citizens, it is provided gradual increase insurance payments - they must correspond to the level of pension payments. Measures will be taken to reform the system early pensions. It is planned to cancel the current recalculation of pensions for working pensioners.

Conditions for obtaining the right to an insurance pension

New pension formula

From January 1, 2015, in accordance with the Federal Law of December 28, 2013 No. 400-FZ “On Insurance Pensions” and the Federal Law of December 28, 2013 No. 424-FZ “On funded pension» the old-age labor pension will be assigned according to a new pension formula.

The new formula provides for measuring the insurance pension in pension coefficients that take into account length of service, earnings and retirement age.

SP = (FV x CPV) + (IPK x SPK x CPV)

SP - insurance pension in the year of pension

FV - fixed payment in the year of pension assignment

CPV - coefficient for retiring later than generally established retirement age(has different meanings for fixed payment and insurance pension);

IPC - individual pension coefficient (the sum of all annual pension coefficients of a citizen)

SPK is the cost of one pension coefficient per year of pension assignment.

Annual pension coefficient

The annual pension ratio is a tool that allows you to estimate each year labor activity citizen.

It is equal to the ratio of the amount of insurance contributions paid by the employer (employers) for the formation of the insurance part of the pension at the rate of 10% or 16% chosen by the citizen, to the amount of insurance contributions from the maximum legally taxable salary paid by the employer at the rate of 16%, multiplied by 10:

Annual PC = maximum PC value (7.39 in 2015, 10 in 2021)

A special annual coefficient will be assigned for periods when a citizen did not work due to military service, conscription, caring for a child, a disabled child, or a citizen over 80 years old.

Choosing a pension option

Citizens born in 1967 and younger will be able to choose one of two options until December 31, 2015 pension provision:

In the fall of 2015, there were active discussions in the Russian government about extending the election period, but on December 23, Deputy Prime Minister Olga Golodets announced that “the government has decided to adhere to the current legislation.” After this news, representatives of non-state pension funds operating on the Russian market noted a rush demand for transfers pension savings from a government fund that exceeded their existing business plans

Formation of pension rights of self-employed citizens

The measures proposed in the Strategy for the long-term development of the pension system of the Russian Federation, developed by the Russian Ministry of Labor, are aimed at bringing the pension rights of self-employed citizens into line with the rights of employees. In particular, they involve a gradual increase in insurance payments for self-employed citizens (to ensure an acceptable pension, contributions in the amount of 7,000 - 8,000 rubles are required). However, an increase in insurance payments could have a negative impact on the financial situation of a large number of self-employed workers with low incomes.

Pension moratorium

At the end of September 2013, it became known that pension savings of citizens for 2014 would not go to the Pension Fund of the Russian Federation and Non-State Pension Funds, but would be sent to the distribution system. It was assumed that NPFs would be able to work with savings after going through the corporatization procedure and joining the savings insurance system.

In June 2014, Russian Finance Minister Anton Siluanov openly admitted that the government did not have money to return NPF savings; this money went to Crimea and the adoption of anti-crisis measures.

At the end of 2014, a law was passed extending the “pension moratorium” until 2015.

In September 2015, a law was passed extending the “pension moratorium” into 2016.

In March 2016, information appeared that the government could extend the pension moratorium for another year. At the end of August, Olga Golodets announced that the government had decided to extend the “freeze of pension savings” into 2017.

Ratings

Pension reform has become one of the topics on which government members differ in their assessments. Representatives of the ministries of economy, economic development, finance and First Deputy Prime Minister Igor Shuvalov have repeatedly advocated maintaining the funded part of the pension and against the “pension moratorium” for 2014-2015. . Representatives of the Ministry of Labor and Deputy Prime Minister Olga Golodets, on the contrary, advocated “freezing” pension savings and the further formation of the funded part of the pension only on a voluntary basis.

There were also differences of opinion among experts and politicians. Among the supporters of the reform were State Duma deputies Andrei Isaev and Oksana Dmitrieva, and among the opponents was ex-Minister of Finance Alexei Kudrin.

The key argument of supporters of the reform is the low profitability of the funded part of the pension system in the Russian Federation. Opponents of the reform argue its necessity due to the difficult demographic conditions that will arise in the early 2020s and the need for “long-term money” in the economy.

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Notes

Literature

• Valentin Roic. Compulsory and voluntary pension insurance: Institutions and finance. - M.: Alpina Publisher, 2014. - 277 p. - ISBN 978-5-9614-2235-1.

An excerpt characterizing the Pension reform in Russia (2013-2015)

- From what? - said Prince Andrei. – It’s even very good to kill an angry dog.
- No, killing a person is not good, it’s unfair...
- Why is it unfair? - repeated Prince Andrei; what is just and unjust is not given to people to judge. People have always been mistaken and will continue to be mistaken, and in nothing more than in what they consider just and unjust.
“It is unfair that there is evil for another person,” said Pierre, feeling with pleasure that for the first time since his arrival, Prince Andrei became animated and began to speak and wanted to express everything that made him what he was now.
– Who told you what evil is for another person? - he asked.
- Evil? Evil? - said Pierre, - we all know what evil is for ourselves.
“Yes, we know, but the evil that I know for myself, I cannot do to another person,” Prince Andrei said more and more animatedly, apparently wanting to express to Pierre his new view of things. He spoke French. Je ne connais l dans la vie que deux maux bien reels: c"est le remord et la maladie. II n"est de bien que l"absence de ces maux. [I know in life only two real misfortunes: remorse and illness. And the only good is the absence of these evils.] To live for yourself, avoiding only these two evils: that is all my wisdom now.
– What about love for one’s neighbor, and self-sacrifice? - Pierre spoke. - No, I cannot agree with you! To live only in such a way as not to do evil, so as not to repent? this is not enough. I lived like this, I lived for myself and ruined my life. And only now, when I live, at least try (Pierre corrected himself out of modesty) to live for others, only now I understand all the happiness of life. No, I don’t agree with you, and you don’t mean what you say.
Prince Andrei silently looked at Pierre and smiled mockingly.
“You’ll see your sister, Princess Marya.” You’ll get along with her,” he said. “Maybe you’re right for yourself,” he continued, after a short silence; - but everyone lives in their own way: you lived for yourself and you say that by doing this you almost ruined your life, and you only knew happiness when you began to live for others. But I experienced the opposite. I lived for fame. (After all, what is glory? the same love for others, the desire to do something for them, the desire for their praise.) So I lived for others, and not almost, but completely ruined my life. And since then I have become calmer, as I live only for myself.
- How can you live for yourself? – Pierre asked heatedly. - And the son, and the sister, and the father?
“Yes, it’s still the same me, it’s not others,” said Prince Andrei, but others, neighbors, le prochain, as you and Princess Mary call it, are the main source of error and evil. Le prochain [Neighbor] are those, your Kyiv men, to whom you want to do good.
And he looked at Pierre with a mockingly defiant gaze. He apparently called Pierre.
“You’re kidding,” Pierre said more and more animatedly. What kind of error and evil can there be in the fact that I wanted (very little and poorly fulfilled), but wanted to do good, and at least did something? What evil can it be that unfortunate people, our men, people just like us, growing up and dying without any other concept of God and truth, like ritual and meaningless prayer, will be taught in the comforting beliefs of a future life, retribution, reward, consolation? What evil and delusion is it that people die from illness without help, when it is so easy to help them financially, and I will give them a doctor, and a hospital, and a shelter for the old man? And isn’t it a tangible, undoubted blessing that a man, a woman and a child have no rest day and night, and I will give them rest and leisure?...” said Pierre, hurrying and lisping. “And I did it, at least poorly, at least a little, but I did something for this, and not only will you not dissuade me that what I did was good, but you will also not disbelieve me, so that you yourself do not think so.” “And most importantly,” Pierre continued, “I know this, and I know it correctly, that the pleasure of doing this good is the only true happiness in life.
“Yes, if you put the question like that, then that’s a different matter,” said Prince Andrei. - I build a house, plant a garden, and you are a hospital. Both can serve as a pastime. And what is fair, what is good - leave it to the one who knows everything, and not to us, to judge. “Well, you want to argue,” he added, “come on.” “They left the table and sat on the porch, which served as a balcony.
“Well, let’s argue,” said Prince Andrei. “You say schools,” he continued, bending his finger, “teachings and so on, that is, you want to take him out of his animal state and give him moral needs,” he said, pointing to the man who took off his hat and walked past them. , but it seems to me that the only possible happiness is animal happiness, and you want to deprive it of it. I envy him, and you want to make him me, but without giving him my means. Another thing you say is to make his job easier. But in my opinion, physical labor is the same necessity for him, the same condition of his existence, as mental labor is for me and for you. You can't help but think. I go to bed at 3 o’clock, thoughts come to me, and I can’t sleep, I toss and turn, I don’t sleep until the morning because I’m thinking and I can’t help but think, just as he can’t help but plow and mow; otherwise he will go to the tavern, or he will become ill. Just as I cannot bear his terrible physical labor and die in a week, so he cannot bear my physical idleness, he will get fat and die. Third, what else did you say? – Prince Andrei bent his third finger.
- Oh, yes, hospitals, medicines. He has a stroke, he dies, and you bled him, cured him. He will be a cripple for 10 years, it will be a burden for everyone. It is much calmer and easier for him to die. Others will be born, and there are so many of them. If you were sorry that your extra worker was missing - the way I look at him, otherwise you want to treat him out of love for him. But he doesn't need that. And besides, what kind of imagination is there that medicine has ever cured anyone! Kill like that! - he said, frowning angrily and turning away from Pierre. Prince Andrei expressed his thoughts so clearly and distinctly that it was clear that he had thought about this more than once, and he spoke willingly and quickly, like a man who had not spoken for a long time. His gaze became more animated the more hopeless his judgments were.
- Oh, this is terrible, terrible! - said Pierre. “I just don’t understand how you can live with such thoughts.” The same moments came over me, it happened recently, in Moscow and on the road, but then I sink to such a degree that I don’t live, everything is disgusting to me... the main thing is me. Then I don’t eat, I don’t wash... well, what about you?...
“Why not wash your face, it’s not clean,” said Prince Andrei; – on the contrary, we must try to make our life as pleasant as possible. I live and it’s not my fault, so I need to live until death somehow better, without interfering with anyone.
– But what motivates you to live with such thoughts? You will sit motionless, doing nothing...
– Life doesn’t leave you alone anyway. I would be glad to do nothing, but, on the one hand, the nobility here awarded me the honor of being elected leader: I got away with violence. They could not understand that I did not have what was needed, that I did not have that well-known good-natured and concerned vulgarity that was needed for this. Then there was this house that had to be built in order to have our own corner where we could be calm. Now the militia.
– Why don’t you serve in the army?
- After Austerlitz! - Prince Andrey said gloomily. - No; I humbly thank you, I promised myself that I would not serve in the active Russian army. And I wouldn’t, if Bonaparte had stood here, near Smolensk, threatening the Bald Mountains, and then I wouldn’t have served in the Russian army. Well, that’s what I told you,” Prince Andrei continued, calming down. - Now the militia, father is the commander-in-chief of the 3rd district, and the only way for me to get rid of service is to be with him.
- So you are serving?
- I serve. – He was silent for a moment.
- So why do you serve?
- But why? My father is one of the most remarkable people of his century. But he is getting old, and he is not only cruel, but he is too active. He is terrible for his habit of unlimited power, and now this power given by the Sovereign to the commander-in-chief over the militia. If I had been two hours late two weeks ago, he would have hanged the protocol officer in Yukhnov,” said Prince Andrei with a smile; - this is how I serve because no one except me has influence on my father, and in some places I will save him from an act from which he would suffer later.

For many Russian citizens, the changes being implemented by the government around pension reform remain incomprehensible. This is largely due to the specific terms that we hear from officials, as well as the banal reluctance of future pensioners to understand the new pension formula. And all the “persecution” to which accumulative part pensions do not bring clarity to this, although confusing, but certainly important issue of calculating a future pension. I tried to understand the situation and explain in accessible language the changes introduced by the pension reform.

Pension formula

So, first, let's talk about the new pension formula. The pension consists of three main components: basic, insurance and funded parts. Basic part of pension (B) paid by the state to any citizen who has worked somewhere officially. Insurance part of pension (C) determined by the current salary of the future pensioner. Of course, we are talking about a “white” salary, 16% of which the employer deducts from the Russian Pension Fund. The employer contributes another 6% of the salary to funded part of pension (N).

Thus, the pension formula would look like this: “ Pension = B + C + N", if not for the coefficient for each of these terms, which is determined individually for each future pensioner. It depends on length of service, salary, desire to work after reaching retirement age and other features of the difficult and thorny path to a well-deserved retirement. An important factor is the desire of officials to increase or, conversely, reduce pensions, influencing one or another coefficient. Thus, the new pension formula looks like this: “Pension = K1B + K2S + K3S”, Where K1, K2 And K3– the coefficients described above.

Cumulative part of pension

The most difficult fate befell the funded part of the pension. Future pensioners were divided into those who donated their savings portion to non-state pension funds (you can learn more about them in our article “”), and those who chose to entrust the savings portion to the state (their savings are managed by Vnesheconombank). The government dubbed the last category of citizens “silent people.”

At first it was proposed to reduce the funded part of the “silent people” to 2%, and send the remaining 4% to the insurance part. Now the government is completely discussing the possibility of resetting the funded part of the pension, that is, equalizing the already mentioned coefficient K3 to zero.

But don’t rush to shout “Robbed! » . This 6% will not go anywhere, but will be transferred to the insurance part of the pension. Thus, from 2014, the employer will contribute not 16%, but 22% of the wages of its employees to the Pension Fund. That is, in fact, the size of the final pension will either remain the same or change, but only slightly. Perhaps the pension will even increase a little, but this depends on the coefficient K2.

The fate of the “silent ones” also awaits those who trusted the NPF: in 2014, all payments intended for the funded part will go to the Pension Fund account, although only for a year, then they will be returned to non-state pension funds. That is, from 2015, 6% of a citizen’s official salary will, as before, go to the accounts of NPFs.

Why, in fact, are these rearrangements needed? The fact is that the Russian Pension Fund is experiencing some financial difficulties. And in order to make payments to current pensioners, we had to, as they say, borrow money from future pensioners.

The only question is whether the state will be able to return the “borrowed” funds. As reported by RIA Novosti, responding to him, the head of the Ministry of Economic Development said that the money needed to return to the funded part of pensions will most likely be sought in the budget “where it is very difficult to find it.” At the same time, he emphasized that Russians will not lose their pension savings for 2014, and also did not rule out that the government will resort to a more thoughtful scheme of “patching holes” in the Pension Fund’s budget.

Pension now and in the future

According to Rosstat estimates, the average pension in Russia in July 2013 was 10 thousand rubles, which is almost 10% more than in the same period last year. At the same time, current pensioners on average receive about 35% of the average salary in the country.

As for future pensions, they, according to Andrei Pudov, Deputy Minister of Labor and social protection, will amount to up to 80% of lost earnings. To receive such a pension you must have a general seniority at least 35 years old, participate in corporate insurance and pension co-financing programs. Only in this case will the citizen’s income upon retirement be reduced by only 20%. At the same time, Mr. Pudov called this result ideal.

If we look at the previous pension reform as flowers, what can we say about the 2013 pension reform?

At first glance, the declared reason for the need for a new pension reform seems clear - concern for ordinary pensioners, for whom there is supposedly a catastrophic lack of money for retirement.

On the other hand, the Ministry of Finance, the Ministry of Economic Development, and various types of financial intermediaries (VEB, management companies, non-state pension funds) are zealous opponents of the ideologists of the new pension reform.

The result of these tough battles, in which even the president and prime minister intervened, was a law adopted on November 23, 2012 by the State Duma under the meaningless title “On Amendments to Certain Legislative Acts of the Russian Federation on Compulsory Pension Insurance Issues.”

The key element, hidden behind many other meaningless amendments to the legislative acts on the current pension reform, is the issue of redistribution of the insurance contribution rate, which is currently deducted into the funded part of pensions as part of the 2002 pension reform.

Obviously, for now there will be two in the country pension law(“On Labor Pensions” for the bulk of workers and the Law “On State Pensions”), there will be no pension reform in the interests of the ordinary pensioner.

It should be noted that all pension reforms relate exclusively to labor pensions. The “Law on Labor Pensions” is adopted and improved by those officials and deputies whose pensions will be calculated according to a completely different law - on state pensions.

It should be noted that the concept of “Pension reform” refers only to recipients of the so-called labor pension, of whom we have the majority in our country.

Currently, as part of the current pension reform, employers contribute 22% of salaries to the Russian Pension Fund for their employees. Of these, for workers born in 1967. and younger than 16% goes to the distribution part of the labor pension (to support current pensioners), and 6% goes to the funded part of the labor pension, which is either managed by the state represented by Vnesheconombank (VEB), or a private management company, or a non-state pension fund (NPF) . All this fuss has now flared up around this 6%.

In the pension reform of 2002, which divided the labor pension into insurance and funded parts, despite all its shortcomings, a completely understandable logic was visible.

With negative demographic dynamics, the distribution pension system (when there is no savings and working citizens support pensioners from their taxes) will not work.

Pension reform Russia will take place in several stages, the first of which began on January 1, 2013.

The Pension Fund now has two main areas of work. This is the budget (of the fund) and the progress of pension reform. If no decision is made on pension reform, Russia will follow the inertial path. Our key parameters will really begin to fall: the replacement rate and the ratio of pensions to living wage pensioner.

It should be noted that the Ministry of Finance made several proposals to the Pension Fund to optimize the budget for 2013, in particular, the department proposes to skip one indexation social benefits, maternity capital, as well as to underestimate the indexation of pensions. However, the government is not satisfied with this; it proposes measures that will allow maintaining the appropriate indexation. Indeed, for 2013 there are no provisions for indexation of social benefits: monthly payments to pensioners, social funeral benefits, birth certificate, maternity capital and others. In fact, this will mean a reduction in the real price of these payments, taking into account inflation.

It should be added that, in accordance with the proposals of the relevant departments, in 2014 it is planned to index social benefits only according to the level of inflation. This is an alarming moment that can cause social tension. Deputies are also seriously concerned about the decline in the standard of living of pensioners. In particular, we are talking about the replacement rate: if in 2010 it was 38.4%, then the plans for 2014 are 35%. The same thing happens with the ratio of pensions to the pensioner’s subsistence level. If in 2010 this ratio was 178.2%, then in 2011 it decreased to 175.1%. Despite the fact that the decrease seems small, this ratio was brought to the level of 2.5 times.

The new pension reform provides for a significant increase in insurance contributions to the Pension Fund for self-employed citizens from 2013.

The self-employed population - individual entrepreneurs, farmers, lawyers, notaries, etc., who currently pay contributions to the pension fund in the amount of about 1 thousand rubles per month.

Self-employed citizens will now pay 26% of two minimum wages. Taking into account the increase in the minimum wage (from January 1, 2013, the minimum wage will increase from 4611 to 5205 rubles), this will amount to 2.7 thousand rubles per month.

Thus, thanks to the decision of the deputies, contributions to the Pension Fund will increase to 32,479 rubles 20 kopecks per year, that is, almost two and a half times. In 2012, individual entrepreneurs pay 14.3 thousand rubles per year to the Pension Fund.

Also, entrepreneurs, as before, will have to pay a contribution to the compulsory health insurance fund. As the minimum wage increases, this contribution will also increase. The amount of this payment will be 3185 rubles 46 kopecks.

By the end of 2013, it is planned to reform the system of early pensions in that part that concerns employees.

There should be fewer people retiring early. Today, every third pension is granted early. For doctors, teachers and creative workers, a gradual increase in the retirement age is envisaged along with the level of salaries.

It is also planned to gradually increase, starting from 2013, contributions to the Pension Fund of those employers whose employees have the right to early retirement due to difficult or harmful working conditions.

As a result, the owners of such industries will either have to pay more contributions to compensate for the state's costs of early retirement for their workers, or improve working conditions.

In parallel with the introduction of an additional tariff, it is proposed to create mechanisms for transferring workers who retire early into the corporate pension system.

It is expected that a regulatory framework will be created for such pension programs, and for employers who have created their own pension systems to provide early pensions, the increased tariff will be transferred to corporate programs.

Such corporate systems will operate for employees with less than half of the special experience.

In accordance with the new Pension reform, there will be a redistribution of insurance premium rates to the Pension Fund from 2014.

Contributions to the funded part of the pension are reduced from 6% to 2%, the remaining 4% will be redistributed to the insurance part of the pension.

At the same time, the redistribution of the funded tariff will be voluntary - those who want to remain in the funded part will be able to write a corresponding application during 2013, and all 6% of the tariff will remain in the funded part.

For clients of non-state funds and management companies who have not written a corresponding application, nothing will change at all. There will be no need for them to confirm their own choice in one form or another in 2013. After the Pension Reform comes into force, the existing accumulative 6% for previous years will remain in private management, and new 6% payments will be added to them.

By the way, 75 million people have savings accounts, 15 million of them have already transferred their pension savings to non-state pension funds.

If a citizen does not make his choice within the next year, 4% of the payment in 2014 will go to the joint part to pay current pensions, and 2% will remain under the management of Vnesheconombank.

The new pension reform confronts future retirees with a choice: what kind of pension they want to receive - a “state” pension, formed from contributions from other workers, or a “personal” pension - from their own savings during their working life.

Obviously, abandoning the funded part of the labor pension will be beneficial for low-paid citizens.

But for workers in business and finance, as well as for all citizens whose incomes are higher than the Russian average, this measure will lead to equalization when calculating future pensions.

The pension formula is an algorithm by which the pension amount is calculated for each individual person. Now it looks very simple - calculated pension capital divided by the survival period (how many years the pension will be paid, currently 19 years).

The new pension formula is likely to be multi-component and very complex.

It is in this “secret pension formula” that the most unpleasant surprises should await Russians.

So far, the proposed pension formula options are as follows:

It is proposed to switch to a system with defined benefits, that is, the size of the pension will be calculated based on length of service and salary throughout working life. Currently there is a system with defined pension contributions (22% of salary), the pension capital accumulated at the time of retirement is divided by the survival period (228 months);

The concept of “normative length of service for receiving a full old-age pension” is introduced. Its magnitude has not been definitively determined. It is assumed - 35 - 40 years to receive a pension in the amount of 40% of the average salary in the country;

Ш The minimum work experience is expected to increase from the current 5 to 10-15 years. It has also not yet been finalized.

So, 2013 is a year of choice for citizens - that is, they can transfer their insurance pension contributions to the funded or solidary part of their labor pension.

The only thing we can say with complete confidence is that the state is doing everything to shift the responsibility for providing citizens with pensions to themselves.

And this is not because the government is so bad. No. This is objective reality. This applies not only to our country. No matter which country you move to, you will have to think about your retirement future.

And the sooner you realize this and begin to take steps to improve your pension security, the greater your chances of LIVING in retirement, and not SURVIVING.

In my personal opinion, it is necessary to improve your pension and financial literacy in order, on the one hand, to increase, albeit small, but still stable state pension, sufficient for SURVIVAL, and on the other hand, to create your pension capital, which would allow you to retire already not to SURVIVE, but to LIVE.

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During the reform of the system, against the backdrop of the ongoing economic crisis, problems began to arise with filling the budget and the need arose for deeper changes in pension provision, which are currently being discussed in the Government.

If the proposals of the Ministry of Finance find support in the government and are approved by the President, then they will be waiting for us dramatic changes in pension legislation.

Pension until January 1, 2015

Until January 2015, the activities of the pension system were regulated by Federal Law No. 173 of December 17, 2001 “On labor pensions.” Before the reform, the insurance pension was called labor pension, consisted of two parts, which formed its amount - these are insurance and savings.

When calculating the labor pension, pension rights that were acquired before the adoption of this law were taken into account, as well as the amount of funds received by the Pension Fund in the form of .

• When calculating the insurance part of the labor pension, a formula was used in which the pension capital was divided by the number of months of the expected payment period and the base amount was added to the resulting value, the amount of which differed depending on the category of the pensioner.
• The funded part was calculated by dividing the amount of pension savings located (accounted for) in a personal or pension account by the duration of the expected payment period, calculated in months.

Changes to the pension system in 2015

Methodology for calculating pensions used in the pension systems of many countries around the world, in which the main unit of account is pension point, from January 2015 began to be used in Russia.

Since 2015 the following have been installed types of insurance pensions:

• direct the entire amount of transferred funds (16%) to an insurance pension;
• allocate 6% to savings and 10% to insurance.

Calculation of pensions using the new pension formula

The procedure for calculating the insurance pension is established by the requirements of Article 15 of the Federal Law of December 28, 2013 N 400 « About insurance pensions «.

New pension formula to calculate the insurance pension it looks like this:

SP = IPK x SPK + FV,

• JV- the final amount of the insurance pension;
• IPC- the sum of individual pension coefficients (points);
• SPK- the cost of one point in the current year;
• FV- fixed payment.

The fixed payment is set at a fixed amount and is indexed by a coefficient established by Government resolution annually. For some categories of pensioners, increasing coefficients are applied to the pension fund. Taking into account production in 2018, its size is equal to 4982 rubles 90 kopecks.

The insurance pension is the product of the IPC and its cost, which is also established by the Government of the Russian Federation annually. The established cost of the individual pension coefficient in 2018 is 81 rubles 49 kopecks.

The introduction of the IPC into the new pension formula is, in essence, a new condition that obliges future pensioners not only to have a certain amount, but also to ensure contributions to the Pension Fund.

The use of the pension coefficient when calculating pensions will increase the employee’s interest in the timely and complete payment of pension contributions determined by law to the Fund’s budget, and will also contribute to the transfer of income of the working-age population from "gray" economic zone into a legal one.

Starting from 2015, the pension coefficient is determined for each year worked. To determine the annual PC, the amount of insurance premiums received to the personal account of the insured person is divided by the maximum annual premium.

The cost of the pension coefficient in 2018

Every year, by government decree, the cost of a PC is determined for the next planning period. In 2017 it amounted to 78.58 rubles; for the current year it was set at 81 ruble 49 kopecks.

The cost of PCs is increasing Twice a year.

• The first increase is carried out on February 1, depending on inflationary processes in the economy.
• The second occurs on April 1 of each year and depends on the filling of the Pension Fund’s budget due to contributions transferred by policyholders and revenues from the state budget.

The methodology by which the cost of one PC is determined is established by the Government of the Russian Federation. In 2016, based on the difficult financial situation caused by the economic crisis, April increase was not carried out. In accordance with Article 5 of Federal Law No. 385 of December 29, 2015, which suspends the operation of certain regulations, adjustments to the cost of PCs must be carried out in the second half of the year, taking into account the economic situation and financial capabilities of the budget that emerged at the end of the first half of the year.

Other periods counted towards the insurance period

When determining the IPC, the so-called "non-insurance periods" activities of citizens. Such periods, in accordance with the requirements of Article 11 of Law No. 173 of December 17, 2001, as amended on December 28, 2013 and as amended on November 19, 2015, include periods of activity, Related:

• completion of military or equivalent service;
• temporary disability;
• caring for a child up to one and a half years old;
• receiving unemployment benefits, participating in public works or relocation, relocation in the direction of the employment service;
• being in custody on an unfounded charge with subsequent rehabilitation;
• caring for a disabled child, an elderly person (over 80 years of age) and a disabled person of the 1st group;
• living with a spouse in areas where employment is impossible, during his military service under a contract, but not more than 5 years;
• residence abroad of spouses of employees of diplomatic, trade and other missions at international organizations, the list of which was approved by Decree of the Government of the Russian Federation dated April 10, 2014 No. 284.

Problems of reforming the pension system of the Russian Federation

During the reform of the pension system, which began in 2015, problems arose with filling the Fund’s budget, which are associated with the direction of part of the financial resources transferred in the form of contributions to the NPF. This led to a sharp decrease in revenues intended for the payment of insurance pensions and caused a deficit in the pension budget.

As a measure aimed at solving financial problems in the field of pension provision, in accordance with the requirements set out in Federal Law No. 383 of December 14, 2015, the Government decided to extend it until the end of 2016.

Later, the Government came to the conclusion that directing part of the insurance premiums to savings is not at all beneficial for the state budget, as a result of which the moratorium was extended until 2020.

Thus, 6% that was sent to non-state funds will now go to replenish the budget, intended for payment of insurance pensions, which, according to the Government, should stabilize the situation in the field of pension provision for the population.

New pension reform project

In connection with the deepening economic crisis in the Russian economy, the inefficiency of the current pension system is becoming obvious, and the reforms launched in 2015 are not bringing the expected results. The Government is discussing proposals from the economic bloc regarding further reforming the pension system.

In Russia, currently, the number of pensioners is about 30% of the population and against the backdrop of destructive trends in the economy and rising unemployment, raising the retirement age becomes inevitable.

• From January 1, 2017, the retirement age will be increased annually by 6 months until it reaches 65 years. Somewhat later, such a measure awaits all other citizens of the Russian Federation.
• There is a discussion going on about further reductions in pension indexation, and to abolish it, if not completely, then at least the PV.
• Since 2017, the functions of collecting pension contributions have been transferred to the jurisdiction of the Federal Tax Service and the establishment of a unified social insurance tariff with the abolition maximum size insurance base.
• , on the formation of which a moratorium has been established for five years, it is proposed to form by direct transfer of contributions to the savings accounts of management companies and non-state pension funds, bypassing the Pension Fund.

Conclusion

The main advantage of the reform launched in 2015 is that the new provisions pension legislation, according to their authors, will allow balance the Pension Fund budget.

Its balance consists in saving financial resources from the state budget, directed to the pension budget to finance state pension programs and making additional payments to those pensioners whose pension amount turned out to be established in the region of residence.

In the current conditions, it becomes obvious that reforms do not bring the expected result and the Government has already adopted and continues to discuss a number of new measures that can eliminate the lack of funds necessary to ensure work. No documented decisions have yet been made, but the state of the financial, economic and social sphere leaves no doubt that serious changes await the pension system in the near future.

The discussion of the pension reform of 2013-2014 in Russia is gaining momentum every day. In the Government of the country, the Ministry of Labor, the Ministry of Finance, the Pension Fund and the State Duma at the beginning of September 2013, there were fierce debates about the fate of pension payments.

The pension reform of 2014 is necessary primarily for the citizens themselves

Until 2002, in the Russian Federation, pensions for citizens were provided mainly by contributions from all employers to the relevant funds, as well as contributions from working citizens. Such a system was possible in economic conditions, characteristic of the Soviet period, that is, before the transition to the market. But the Rubicon was passed. In addition, against the backdrop of a worsening demographic situation—a sharp decline in the birth rate from 1990 to 2000—there was a serious threat of a budget deficit in the country’s Pension Fund. This means that the number of working citizens will be steadily declining, and the number of pensioners will increase.

Based on such a pessimistic outlook, the government began to carry out pension reform in the country back in 2002. A new mechanism for the formation and functioning of the Pension Fund has now been established and is in effect, as well as a different procedure for calculating pensions for citizens. Today we have the following picture:

The future pension of any Russian citizen consists of two parts, while the insurance part is in direct correlation (or dependence) on the employee’s salary and is formed from contributions paid by employers to the Pension Fund throughout their entire career. The funds in this part of the future pension can be called “virtual”, since they are actually used to pay pensions to current pensioners.

1. The insurance part of the pension paid to current pensioners is indexed by the state in proportion to the level of inflation and wage growth in the country. It is clear that with a gradual decrease in the number of working citizens, it will be increasingly difficult for the state to replenish it.
2. The funded part of the future pension is also formed at the expense of employers.

The employer pays an insurance premium equal to 22% of his employee’s salary fund. These funds are divided into solidary (16%) and cumulative (6%) parts.

A person can dispose of the funded part of a future pension at his own discretion:

• give it to the Pension Fund for management;
• put at the disposal of a management company;
• transfer to non-state pension funds.

The size of the savings portion can be increased due to additional income from investment.

New pension formula

On September 11, 2013, Deputy Prime Minister of the Government of the country Olga Golodets said that the Government of the Russian Federation had decided to approve a new mechanism for calculating pensions - or the “calculation formula” as it is sometimes called. The key point of the innovation is the fact that the insurance part will now be measured not in absolute values ​​(that is, rubles) as it was before, but in pension coefficients - those that have been accumulated by the citizen over the period of his entire working life.

Now the future pension will consist of an insurance part, but taking into account pension supplements with the calculation of an individual coefficient in the amount of fixed payments, plus also from the savings part, which already existed before.

According to the developers of the new calculation, this approach to calculating pensions will encourage people to work longer so that the level of pension is higher. Currently, there is an active and heated discussion of this pension reform project, aimed at replenishing the Pension Fund, without raising the retirement age for future pensioners and without cutting payments to current pensioners.

Deputies of the State Duma will vote against the clause of the draft introduced by the Ministry of Finance concerning working pensioners. They should receive a full pension as non-working pensioners, and not part of it, as proposed in the document. Note that the chairman of the committee dealing with labor matters, socialist. Politics, as well as veterans' affairs - A. Isaev rightly noted that: pensioners in the country work not because, as it may seem, they have nothing to do, but in order to create a more acceptable standard of living.

• The issue of annual recalculation of pensions for working pensioners remains open and is being discussed. The draft proposes to abandon the recount.
• There are heated debates and there is no consensus on the issue of preferential retirement for teachers and doctors. The Ministry of Finance advocates a phased abolition of benefits. Let us remind you that preferential length of service currently gives doctors and teachers the right to retire earlier than the average citizen for the corresponding years of service (for teachers, the required experience is 25 years of work, and for medical employees - 27).
• The question remains open about the Ministry of Labor's proposal to extend the state co-financing program, which consists of increasing the funded part of citizens' pensions through voluntary contributions, taking into account that the state will also make an additional payment in the appropriate amount (in proportion to the citizen's contribution). However, the Ministry of Finance gave a negative response to this proposal, although discussions on the issue are still ongoing.
• The next point on which a single solution has not yet been developed and there are disputes is the payment of the non-insurance period - the time when a woman who previously worked is now on forced leave to care for her child, whose age is up to one and a half years.
• Who will approve each year the value of the pension coefficient used in the pension recalculation formula? In the draft - Government decree. Deputies believe that the law approved by the parliament of the countries.
• The accumulation part also faces a difficult fate. Citizens born after 1967 are offered to either maintain it at 6%, or reduce it to 2% in order to increase the insurance portion. Future pensioners must inform (declare) their choice by the end of 2013. If no application is received, the funded portion will be forcibly reduced to 2%.

The introduction of a new pension calculation formula will benefit those citizens who are paid a “white” salary, as well as those who have worked longer than the required length of service. Highly paid workers will noticeably lose out, since the changes involve limiting the amount of wages on which contributions will be charged to 47,333 rubles.

It is proposed to introduce an additional experience coefficient, increasing pension payments, for women whose working period was from 30 to 40 years; and for men whose work experience ranges from 35 to 45 years. If a citizen voluntarily decides that he will take a well-deserved vacation at a slightly older age, the amount of his future pension will increase significantly.

Expert opinions

Some experts believe that the new pension calculation formula is nothing more than a very carefully veiled increase in the retirement age of citizens: a citizen who has retired will be forced to either be content with a small pension or continue to work for some time to increase its size.