Additional tariffs for compulsory pension insurance

Pensions paid by the Pension Fund of the Russian Federation, upon reaching retirement age, consist of a fixed, insurance and funded part. The fixed payment to the insurance pension or the social part is paid by the state, while the insurance and funded benefits are formed from contributions from the employer.

After the introduction of a “freeze” of the funded part of the labor pension from January 1, 2014 (Law No. 351-FZ of December 4, 2013), all mandatory payments to the Pension Fund of the Russian Federation go to the insurance part. Law No. 413-FZ of December 20, 2017 extended the moratorium until 2020. A citizen can replenish the funded part of a future pension by making an additional contribution from the current salary.

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What are these payments?

Contributions to the funded part of the pension are payments aimed at forming the funded part of the pension and accounted for in the funded part of the personal pension account of the insured person in the Pension Fund (Article 3 of Federal Law No. 167 of December 15, 2001; Clause 3 of Article 3 of Federal Law No. 424 of December 28. 2013).
Voluntary contributions to the funded part of the labor pension:

• payments paid by a citizen voluntarily from his own funds;
• deducted from the current salary by the employer.

Co-financing:

• employer contributions to the employee from the employer’s own funds;
• contributions from the citizen himself under the state co-financing program.

Under the state co-financing program, the state adds an amount equal to the voluntary contribution to the funded part of the pension. Payment ranges from 2,000 to 12,000 rubles per year.

Voluntary contributions differ from the state co-financing program in that the employer has the right to make additional donations in favor of the employee. The state is limited by the payment range. himself and his employer are not limited by the amount of payments .

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Definition of funded pension and sources of its formation

The concept of pension savings is given in Art. 3 of the Law “On Funded Pension” dated December 28, 2013 No. 424-FZ. These are the funds that are not spent on current pension payments to today’s pensioners, but are collected in a separate account or in a special part of a citizen’s individual personal account.

According to the law, pension savings are formed from several sources (Article 3 of Law 424-FZ):

• compulsory pension insurance contributions (OPI);
• additional insurance premiums (abbreviated as DSV), calculated from the earnings of the insured person;
• additional contributions by the employer in favor of its employee;
• maternity capital funds;
• receipts from the state co-financing program.

For the purposes of this article, we will focus on the first three points.

Types of deductions

Insurance

The citizen independently determines the amount of payment. The payment amount can be strictly fixed or be a certain percentage of the accrued salary. Payment is made by the employee himself or through the employer. The required amount is simply deducted from the salary and transferred to the Pension Fund.

We wrote in detail about what additional insurance contributions for the funded part of a pension are in this article.

From the employer

The employer has the right to decide to pay additional contributions for employees who are already making contributions. The amount of deductions is determined by the employer himself. When an employee is dismissed, payments stop.

Paying contributions for employees provides a number of benefits to the employer himself:

1. additional payments are deducted from mandatory insurance contributions, but not more than 12,000 rubles per year for each employee;
2. contributions are included in labor costs.

Who needs to buy points?

Not only those who are slightly short of the right to a pension can enter into voluntary legal relations. It is also worth buying points for those who:

• works abroad, but plans to receive a pension in Russia;
• citizens who have high salaries and are willing to pay additional pension contributions for retirement, especially if they have reached the limit on payments from salary;
• people who receive income from professional activities without forming a company or individual entrepreneur (self-employed);
• engaged in entrepreneurship, farming;
• carries out legal, notarial and other activities that do not provide for mandatory contributions to the Pension Fund of Russia.

But you should understand that these are not contributions to a funded pension. Yes, they are also paid voluntarily, but in this case the citizen enters into legal relations not with the Pension Fund of the Russian Federation, but with the NPF.

Due to frequent updates to legislation and the legal uniqueness of each situation, we recommend obtaining a free telephone consultation with a lawyer. You can ask your question by calling the hotline number 8 (800) 555-40-3 6 or write it in the form below.

Who pays and when - algorithm of actions

On one's own

1. A working citizen submits an application in the form DSV-1 to the nearest branch of the Pension Fund. This form was approved by Resolution of the Board of the Pension Fund of the Russian Federation dated July 28, 2008 No. 225p, as amended. from 06/09/2016. The sample is taken at the Pension Fund office or downloaded from the Internet. The form states:

• Full name of the applicant;
• location;
• personal account insurance number (SNILS).

The application is submitted in person, through the employer, the MFC or the State Services portal on the Internet. After 10 days, the citizen receives a notification from the Pension Fund of the Russian Federation about the consideration of the application. The notification is sent by mail; if the application is submitted electronically, the notification will be in electronic form. The electronic version is located in the applicant’s personal account on the State Services portal or the website of the Pension Fund of the Russian Federation.

Payment documents are generated in your personal account on the Pension Fund website in the “Electronic Services” - “Generation of Payment Documents” section.

When you select the “insured person” button, a payment receipt for the State Co-financing Program is generated. You must select your region of residence and enter your full name, address, SNILS and the required amount. Next, click the print receipt button. Additionally, you can simply print out the details.

When you select the “policyholder” button, “Payment as part of co-financing” is selected in the drop-down menu, and in the next list, “Employer making payment of DSA withheld from salary.” The region is selected in the same way, the full name, address, SNILS and payment amount are entered. After this, a receipt or details are printed.

Copies of payment receipts are submitted to the local authority of the Pension Fund by the 20th day of the month following the expired quarter. It is necessary.

From earnings through an employer

A citizen submits an application in form DSV-1 to his employer. He forwards the received application within 3 working days to the local branch of the Pension Fund.

Together with DSV-1, the employee submits a free-form application, where he indicates the amount of additional contributions in the form of a fixed amount or a percentage of the accrued salary. Changes in the amount of deductions, suspension or resumption of payment are made at the request of the employee.

How to transfer DV on your own without an employer?

Having decided to additionally pay insurance premiums for a funded pension, a citizen must submit an application to the Pension Fund in the form DSV-1 (approved by Resolution of the Pension Fund Board dated July 28, 2008 No. 225p). This can be done either independently (directly to the Pension Fund of the Russian Federation, through the MFC or electronically), or through the employer, who is obliged to send it to the Pension Fund within 3 days from the date of receipt of the application.

You can find the DSV-1 form at the link:

Blank form DSV-1

The completed sample is shown here:

Sample form DSV-1

After receiving confirmation from the Pension Fund, you can begin paying funds from the date specified in the notification. The regulations for accepting applications and submitting responses to them were approved by order of the Ministry of Labor “On approval of the Administrative Regulations...” dated January 17, 2017 No. 43n.

The citizen independently makes transfers of DSV through a credit institution (bank). The payment receipt form can be obtained from the territorial office of the Pension Fund of the Russian Federation at the place of residence, downloaded from the Pension Fund of Russia website or obtained from the bank. Clause 2 art. 6 of Law 56-FZ states that the insured person is obliged, no later than the 20th day of the month following the end of the quarter in which the contribution was made, to provide to the Pension Fund copies of payment orders (receipts) certified by the bank for payments made.

At the same time, the above-mentioned law does not contain provisions on how often DWI must be paid. From this we can conclude that a citizen has the right to independently determine the schedule of transfers: pay one or more times during the calendar year. Both the minimum and maximum amount of the annual payment are not limited by law.

An individual can receive a social tax deduction for personal income tax from amounts of additional income paid independently or by the employer from the employee’s earnings. At the same time, the amount of all social payments (for example, for treatment, training, etc.) cannot exceed 120,000 rubles. in year.

Where and how to correctly indicate the BCC?

When paying additional contributions to the funded part of the pension, you must carefully monitor the correctness of the BCC in the payment document. If there is any incorrect number, the money will be credited to the wrong place, and if it is missing, the bank will simply return the payment or receipt for correction.

The correct codes come from:

• official website of the Pension Fund;
• at the tax office;
• are already indicated in the details of the finished receipts.

The citizen himself or his employer, transferring the contribution from his salary, puts the code: 392 1 0200 160. The same code is put on contributions under the State Co-financing Program. Payment at the expense of the employer is already a different BCC: 392 1 0200 160.

Receipts printed from the official website of the Pension Fund of Russia have all the details already filled out. The form of the finished receipt from the website is No. PD-4sb (tax). The place for the CBC is directly signed under the column.

In the payment order form in OKUD form 0401060, the KBK is indicated in field 104. If the field is not signed, then the KBK is indicated in the leftmost column above the payment purpose or below the recipient. In the notice on Form No. PD (tax), the line for KBK is also signed and is located directly above the barcode on the left.

Additional fees:

• increase the citizen’s future pension in its funded part;
• serve as investment capital in workers for employers;
• are part of the social package for working citizens.

So, the accumulated funds consist of:

1. insurance contributions for the funded part of the pension (received before 2014);
2. additional insurance contributions for funded pension;
3. employer contributions to the employee;
4. payments for co-financing pension savings under the state program;
5. maternity capital (all or part);
6. income received from investing previously received payments.

The payment of the entire accumulated amount is guaranteed by the state in the form of a funded pension.

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In everyday life, the term “additional insurance premiums” today can take on different meanings:

• additional contributions to the funded pension, which are paid by employees at their own request and at their own expense (either on their own or through their employers), or are paid by the employer at his own expense for the benefit of his employees (clause 3.5 of Article 2 of the Law of April 30, 2008 No. 56-FZ);
• insurance premiums at an additional rate to the Pension Fund. They should be paid only by those insurers who have employees engaged in hazardous and difficult work (Parts 1, 2, 2.1, Article 58.3 of the Law of July 24, 2009 No. 212-FZ). We will now talk about such contributions.

How to start paying additional contributions to the funded part of your labor pension

To increase the amount of future pension payments (pension savings), you can start transferring additional insurance contributions to the Pension Fund of the Russian Federation in advance for the funded part of your labor pension. Read our article on how to transfer pension savings from a non-state pension fund to the Pension Fund.

Terms of payment of contributions

A citizen has the right to start paying additional pension contributions provided that he is insured (registered) in the compulsory pension insurance system, that is, he has an insurance certificate of compulsory pension insurance (Article 7 of the Law of December 15, 2001 No. 167-FZ, paragraph 1 of Art. 7 of the Law of April 1, 1996 No. 27-FZ).

This follows from the provisions of paragraph 1 of Article 2 and Part 4 of Article 5 of the Law of April 30, 2008 No. 56-FZ.

Situation: can a citizen born in 1966 (and older) transfer additional contributions to the funded part of the pension? The citizen is insured

Answer: yes, it can.

For persons born in 1966 and older, the entire amount of insurance payments goes to finance the insurance part of the labor pension. Since 2005, such citizens have been excluded from the funded pension insurance system (subparagraph “a”, paragraph 3, article 2 of Law No. 70-FZ of July 20, 2004). Only those persons who were born in 1967 and later form the funded part of the future pension. This follows from paragraph 1 of Article 33 of the Law of December 15, 2001 No. 167-FZ.

Law No. 56-FZ of April 30, 2008 applies to all insured persons, regardless of their age and the fact of participation in the funded part of the pension insurance system. Therefore, a citizen born in 1966 (and older), excluded from the funded part of pension insurance (in 2005), has the right to make additional contributions to the funded part of the labor pension under general conditions.

This follows from paragraph 1 of Article 2 of the Law of April 30, 2008 No. 56-FZ.

Submitting an application for payment

To start paying additional pension contributions, you need to submit an application to the territorial branch of the Pension Fund of the Russian Federation in the form DSV-1 (approved by Decree of the Government of the Russian Federation of July 28, 2008 No. 225p).

A citizen has the right to submit an application through the organization in which he works under an employment or civil law contract, or independently. In the latter case, the application can be submitted through the multifunctional center or sent via the Internet on a single portal of public services.

This is stated in part 1 of article 3, part 1 of article 4 and paragraph 2 of article 2 of the Law of April 30, 2008 No. 56-FZ.

Initial registration with the Pension Fund of the Russian Federation

If a citizen is not insured in the compulsory pension insurance system (he does not have an insurance certificate), then simultaneously with the application for payment of voluntary pension contributions, he must undergo initial registration with the Pension Fund of the Russian Federation. This also applies to citizens who have a certificate, but for whom the employer does not transfer pension contributions (specified in paragraph 1 of the Rules approved by Order of the Ministry of Health and Social Development of Russia dated September 10, 2008 No. 476n, for example, those working abroad).

If a citizen acts independently, then for registration it is necessary to submit an application to the territorial branch of the Pension Fund of the Russian Federation in the form approved by order of the Ministry of Health and Social Development of Russia dated September 10, 2008 No. 476n.

If a citizen acts through an employer, then all the necessary information for registration with the branch of the Pension Fund of the Russian Federation is provided by the organization (clause 2, 9 of the Instructions approved by order of the Ministry of Health and Social Development of Russia dated December 14, 2009 No. 987n).

This follows from Part 6 of Article 4 of the Law of April 30, 2008 No. 56-FZ, paragraph 1 of Article 8, Articles 9, 10 of the Law of April 1, 1996 No. 27-FZ.

Investing pension savings

All pension savings are invested either by personal order of the citizen, or by the Pension Fund of the Russian Federation itself (if the citizen has not made his choice). This follows from Article 31 and paragraph 1 of Article 34 of the Law of July 24, 2002 No. 111-FZ.

You can only invest the entire amount of pension savings (for example, you cannot invest only additional contributions). Investment of additional pension contributions proceeds in the same way as all pension savings in the compulsory pension insurance system (Article 1 of the Law of April 30, 2008 No. 56-FZ, paragraph 4 of Article 29 of the Law of December 15, 2001 No. 167-FZ ).

To invest your pension savings yourself, submit an application for investment of funds along with an application for payment of additional pension contributions. Do this if the bulk of your pension savings at the time of submitting your application is invested by the Pension Fund of the Russian Federation itself or if it does not exist at all.

If an application for payment of additional pension contributions is submitted by a citizen who already has pension savings and has previously exercised his right to invest them, there is no need to submit an additional application for investment. The Pension Fund of the Russian Federation will send additional pension contributions to the same investor who is selected to manage the entire amount of pension savings.

This follows from the provisions of Article 11 of the Law of April 30, 2008 No. 56-FZ, Articles 32 and 34 of the Law of July 24, 2002 No. 111-FZ.

For more information on the procedure for selecting an investor to manage contributions to the funded part of a pension, see How to manage pension savings.

Confirmation of receipt of payment application

The fact of receipt of an application for payment of additional pension contributions must be confirmed. Within 10 working days from the moment a citizen submits an application, the territorial branch of the Pension Fund of the Russian Federation must send him a notification of acceptance of the document. It will reflect the results of the consideration of the application and indicate the date from which additional pension contributions can begin to be paid. If the application was sent to the Pension Fund of the Russian Federation in electronic form, then the citizen will receive the notification via the Internet in the form of an electronic document.

This procedure is provided for by Part 5 of Article 4 of the Law of April 30, 2008 No. 56-FZ.

Amount of contributions

Determine the amount of additional pension contributions yourself (Part 1, Article 5 of Law No. 56-FZ of April 30, 2008). However, if the annual contribution is not less than 2000 rubles. (167 rubles per month), you can count on additional measures of state support (Part 3 of Article 12 of the Law of April 30, 2008 No. 56-FZ, paragraph 1 of Article 10 of the Law of December 15, 2001 No. 167- Federal Law).

The amount of transferred contributions can be changed at any time. You can also refuse to transfer them or resume payment.

Transfer of contributions

How often you make payments and in what order you can change the amount of contributions depends on the chosen method of transferring them.

You can transfer additional pension contributions yourself or through the employer for whom the citizen works under an employment or civil contract.

This is stated in Part 2 of Article 3 and Part 2 of Article 5, Articles 6 and 7 of the Law of April 30, 2008 No. 56-FZ.

For more information on how to pay additional pension contributions, see:

• How to independently pay additional contributions to the funded part of the pension - when independently paying additional pension contributions;

• How to pay additional contributions to the funded part of the pension through an employer - when paying additional pension contributions through the employer for whom the citizen works.

Social deduction for personal income tax

For the amount of additional pension contributions paid, you can receive a social tax deduction for personal income tax (subject to restrictions on the amount of the total amount of social deduction). This procedure is established in subparagraph 5 of paragraph 1 of Article 219 of the Tax Code of the Russian Federation. For more information about this, see How to get a deduction for paying additional insurance contributions to the funded part of your labor pension.

Co-financing from the state

In addition to the contributions that a citizen himself transfers to finance the funded part of his labor pension, the legislation provides for additional measures to support the formation of such savings:

• from the state;

• on the part of employers.

This follows from articles 8–9 and 12–15 of the Law of April 30, 2008 No. 56-FZ.

Additional measures of state support consist of state co-financing of transfers made by a citizen. After a citizen makes an annual contribution of at least 2,000 rubles, starting next year the state begins to deposit additional money into his pension account (Part 3 of Article 12 of Law No. 56-FZ of April 30, 2008).

Until reaching retirement age, the co-financing amount is 1:1. That is, the state additionally deposits money into a citizen’s pension account in the same amount that he transferred to his pension account in the previous year. At the same time, there is a restriction: the state contribution should not exceed 12,000 rubles. in year. This is stated in parts 1 and 4 of Article 13 of the Law of April 30, 2008 No. 56-FZ.

For example, if a citizen transferred 12,000 rubles to his pension account in 2020, then the state’s contribution to the total amount of pension savings of this citizen in 2020 will also be 12,000 rubles.

After a citizen reaches retirement age (55 years for women, 60 years for men), the amount of co-financing can be increased to 1:4. But provided that the citizen did not apply for a labor pension. Then the state begins to put additional money into his pension account in an amount four times greater than the amount of additional contributions that he transferred himself in the previous year. However, in this case, the financial participation of the state also has a limitation - the annual contribution of the state cannot exceed 48,000 rubles. This follows from Part 2 of Article 13 of the Law of April 30, 2008 No. 56-FZ.

In addition to the limitation on the amount of co-financing, there is also a limitation on its validity period. The right to additional measures of state support arises if a citizen:

• submitted an application for payment of additional pension contributions in the period from October 1, 2008 to December 31, 2014;

• began paying additional pension contributions until January 31, 2015.

And for those who submitted an application for payment of additional pension contributions after November 5, 2014 (inclusive), one more condition must be taken into account. Namely, at the time of filing an application, such a citizen should not receive a lifelong allowance (for retired judges) or any type of pension. An exception is citizens who receive pensions on the basis of the Law of the Russian Federation of February 12, 1993 No. 4468-1.

If these conditions are met simultaneously, the state will co-finance additional pension contributions for 10 years, starting from the year after the year in which they were paid.

This is provided for in parts 1 and 2 of Article 12 of the Law of April 30, 2008 No. 56-FZ.

The annual amount of state co-financing is calculated and reserved by the Pension Fund of the Russian Federation (Part 3 of Article 13, Article 14 of the Law of April 30, 2008 No. 56-FZ, paragraph 1 of Article 10 of the Law of December 15, 2001 No. 167-FZ ). These funds, along with the citizen’s additional pension contributions, can be invested in accordance with the order of the future pensioner (Part 4, Article 13 of Law No. 56-FZ of April 30, 2008).

State contributions for co-financing pension savings are not subject to personal income tax (clause 38, article 217 of the Tax Code of the Russian Federation).

Co-financing from the employer

In addition to additional government support measures, a citizen can also count on the help of an employer. The legislation granted the right to employers to participate in the payment of additional pension contributions for their employees. This decision is formalized by a separate order or included in the relevant provisions in a collective or labor agreement.

These contributions are also subject to investment along with other pension savings of a citizen. This procedure is established by parts 1 and 4 of Article 8 of the Law of April 30, 2008 No. 56-FZ. For more information about this, see How to pay additional contributions to the funded part of your pension through your employer.

Calculation of pension increase

You can receive additional pension savings only after reaching retirement age and registering a pension (Article 8 of the Law of December 15, 2001 No. 167-FZ, Articles 7 and 19 of the Law of December 17, 2001 No. 173-FZ).

The planned monthly amount of payments for the funded part of the labor pension in the case of making additional contributions can be determined as follows:

This follows from paragraph 23 of Article 14 of the Law of December 17, 2001 No. 173-FZ.

The value of the indicator “number of months of the expected period of payment of the funded part of the labor pension” is 228 months (19 years) (clause 1, 23, article 14 of the Law of December 17, 2001 No. 173-FZ). That is, it is assumed that a citizen (pensioner) will receive a pension (in the insurance part) for 19 years.

If a citizen is assigned a pension at a later age than provided for in paragraph 1 of Article 7 of Law No. 173-FZ of December 17, 2001 (60 years for men, 55 years for women), then the indicator “number of months of the expected period of payment of the funded pension” part of the labor pension" is reduced by one year for each full year that has elapsed from the date of reaching the specified age. In case of adjustment of the funded part of the old-age labor pension, this indicator must also be reduced by one year for each full year that has elapsed from the date of assignment of the funded part of the old-age labor pension. However, it cannot be less than 14 years (168 months). This follows from the provisions of paragraphs 23.1 and 23.2 of Article 14 of the Law of December 17, 2001 No. 173-FZ.

An example of calculating a monthly increase in pension due to additional insurance contributions without taking into account investment results. While participating in the state co-financing program, the citizen did not reach retirement age. Expected period of retirement – ​​19 years (conditionally accepted)

A citizen insured in the compulsory pension insurance system participates in the program of additional insurance contributions for the funded part of the pension for 10 years. He transfers 1000 rubles monthly to the branch of the Pension Fund of the Russian Federation.

The state co-payment to a citizen who has not reached retirement age will be 12,000 rubles. in year. One year of a citizen’s participation in the program will add 24,000 rubles to his savings account. (12,000 rub. + 12,000 rub.). Total for 10 years, including own contributions - 240,000 rubles.

Based on the expected pension payment period of 228 months (19 years × 12 months), the monthly increase in pension will be (excluding investment results) RUB 1,053. (RUB 240,000: 228 months).

An example of calculating a monthly increase in pension due to additional insurance contributions without taking into account investment results. By the time the citizen entered into the state co-financing program, he had reached retirement age. Expected period of retirement – ​​19 years (conditionally accepted)

A citizen insured in the compulsory pension insurance system has reached retirement age. He participates in the program of additional insurance contributions for the funded part of the pension for one year, transferring 1000 rubles monthly to the branch of the Pension Fund of the Russian Federation.

The state co-payment to a citizen who has reached retirement age will be 48,000 rubles. in year. One year of participation of a working pensioner in the program (if he extends his work experience by a year) will add 60,000 rubles to his savings account. (48,000 rub. + 12,000 rub.).

Based on the expected period of pension payment equal to 216 months ((19 years - 1 year) × 12 months), the monthly increase in pension will be (excluding investment results) 277 rubles. (RUB 60,000: 216 months).

Inheritance of additional pension savings

In the event of death, additional pension savings can be received by the heirs of the insured person. At the same time, part of the pension savings formed at the expense of maternal (family) capital and the income from their investment are not inherited. This follows from Article 16 of Law No. 56-FZ of April 30, 2008, paragraph 3 of the Rules approved by Decree of the Government of the Russian Federation of November 3, 2007 No. 741.

The total amount of pension savings of the deceased insured person, which is subject to distribution among the heirs, includes:

• mandatory insurance contributions to finance the funded part of the labor pension;

• additional insurance contributions for the funded part of the labor pension, voluntarily transferred at the initiative of the testator;

• voluntary employer contributions paid in favor of the insured person;

• the net financial result from the temporary placement by the Pension Fund of the Russian Federation of the specified insurance contributions and employer contributions;

• state contributions to co-finance the formation of pension savings and income from their investment.

This is stated in subparagraph “d” of paragraph 17, paragraph 13 of paragraph 2 of the Rules, approved by Decree of the Government of the Russian Federation of November 3, 2007 No. 741.

Situation: who can inherit the amount of additional pension savings collected in the individual savings account of the insured person in the event of his death?

The answer to this question depends on the following factors:

– whether the deceased managed to apply for a pension;

– whether the deceased has relatives;

– whether the deceased, if there are legal successors, managed to identify specific persons from among them to inherit his pension savings.

Pension savings funds for additional pension insurance are paid to legal successors if the citizen died before the pension was issued or before it was adjusted in connection with the receipt of additional pension savings. At the same time, part of the pension savings formed at the expense of maternal (family) capital and the income from their investment are not inherited. This follows from Article 16 of the Law of April 30, 2008 No. 56-FZ, paragraph 12 of Article 9 of the Law of December 17, 2001 No. 173-FZ, paragraph 5 of Article 39 of the Law of July 24, 2002 No. 111-FZ, paragraph 3 of the Rules approved by Decree of the Government of the Russian Federation of November 3, 2007 No. 741.

The legal successors of the insured person include the persons specified in paragraph 12 of Article 16 of the Law of December 17, 2001 No. 173-FZ (Clause 12 of Article 9 of the Law of December 17, 2001 No. 173-FZ). Payment of funds to the relatives of the deceased is carried out in the following sequence:

– first of all – to children, including adopted children, spouses and parents (adoptive parents);

– secondly – ​​to brothers, sisters, grandparents and grandchildren.

Payment of funds to relatives of the deceased in the same line is carried out in equal shares. Relatives of the second priority have the right to receive funds only in the absence of relatives of the first priority (Clause 12, Article 16 of the Law of December 17, 2001 No. 173-FZ).

Another option is possible: before the moment of death, the citizen appointed specific persons from among his legal successors to whom the funded part of his labor pension should be distributed. He could do this by submitting an appropriate application to the Pension Fund of the Russian Federation, including via the Internet on the unified portal of public services. In this case, only persons designated by him will have the right to inherit the contributions of the deceased (Clause 12, Article 9 of Law No. 173-FZ of December 17, 2001).

If the deceased managed to apply for a pension and it is calculated taking into account all received pension savings, as well as if he has no legal successors, his individual personal account with pension contributions is closed. All his savings become the property of the state and are used by the Pension Fund of the Russian Federation to pay pensions on the solidary principle (Article 16 of the Law of April 30, 2008 No. 56-FZ, paragraph 12 of Article 9 of the Law of December 17, 2001 No. 173- Federal Law, paragraph 6, article 39 of the Law of July 24, 2002 No. 111-FZ).

Pension savings paid to the heirs of a deceased insured person are not subject to personal income tax (clause 48, article 217 of the Tax Code of the Russian Federation).

What kind of work is paid for additional contributions?

The employer must charge contributions for additional tariffs from the payments of those employees who are employed in certain types of work and have a certain length of service. In some cases, the condition that the employee reaches a specific age must also be met. For example, contributions for additional tariffs must be calculated from payments:

• men upon reaching the age of 50 years, who have worked in underground work for at least 10 years (clause 1, part 1, article 30 of the Law of December 28, 2013 No. 400-FZ);
• women upon reaching the age of 50 years, who have worked for at least 20 years in the textile industry in work with increased intensity and severity (clause 4, part 1, article 30 of the Law of December 28, 2013 No. 400-FZ); and etc.

A complete list of such persons entitled to early assignment of an insurance pension, in connection with which “additional” contributions must be calculated from their payments, can be found in the Law “On Insurance Pensions” (clause 1-18, part 1, article 30 of the Law dated December 28, 2013 No. 400-FZ).

Who pays the additional tariffs?

In 2020, enterprises are required to pay insurance premiums for pension insurance, taking into account additional tariffs. This responsibility falls on both legal entities and individual entrepreneurs. They are awarded only to employees engaged in special types of work, hazardous work, in hot shops and underground work. This requires confirmation by documents and information that must come from the employer.

In accordance with Federal Law No. 426, every employer is obliged to ensure the safety of employees during working hours. His place of work must comply with established state wage standards. If the audit reveals violations, the company management will have to pay mandatory and additional tariffs.

Additional charges are made subject to the following conditions:

• The profession is on the list of dangerous jobs;
• A special assessment of the workplace was carried out.

From 2020, the results of the certification will also be taken into account. Additional payments will not be awarded if the commission draws up a statement that the work is not considered harmful or difficult. And the employee will lose the opportunity to retire early.

Today, preferential pension provision is assigned to persons who have the necessary length of service in their profession. In this case, men must reach 55 years of age, and women - 50.

Additional insurance premium rates

The specific rates at which additional contributions must be calculated depend on whether the insurer carried out certification or a special assessment of working conditions (clause 7 of article 7, part 4 of article 8, part 4 of article 27 of the Law of December 28, 2013 No. 426- Federal Law).

If the policyholder did not carry out either one or the other, or did, but more than 5 years have passed since the completion of such an event (i.e., its results are no longer relevant), then from payments to employees engaged in work:

If a special assessment was carried out after 01/01/2014, then the contribution rate is determined in accordance with the subclass of working conditions established by it (part 2.1 of article 58.3 of the Law of July 24, 2009 No. 212-FZ):

And if the insurer carried out certification before 01/01/2014 and 5 years or more have not yet passed from the date of its completion, then the tariff will also depend on the subclass of working conditions (part 5 of article 15 of the Law of December 28, 2013 No. 421-FZ, Part 2.1 Article 58.3 of the Law of July 24, 2009 No. 212-FZ, Letter of the Ministry of Labor dated October 16, 2015 No. 17-3/B-512).

Upon reaching retirement age, citizens receive monthly payments from the state. In fact, people themselves create payments during their lifetime by making contributions to the Pension Fund. For hired employees, the employer pays the contribution by cutting wages. At the end of the day, everyone has a different size of pension benefit. This is due to unequal payments to the Pension Fund.

One way to increase the total amount is to pay additional insurance premiums.

Payment Features

Additional insurance contributions to the Pension Fund for hazardous working conditions are charged in addition to the mandatory 22%, which are paid by the employer in the form of pension contributions. They are calculated from the income of workers who have the right to early retirement because they work in dangerous and harmful jobs. However, they do not apply to all employees of the enterprise, but only to those who are directly involved in such work. There are no restrictions for additional contributions, as there are for mandatory ones. They must be accrued even if the amount has already exceeded the limit.

Tariffs in 2020

In accordance with current legislation, tariffs are established depending on the degree of harmfulness and danger:

1. No special assessment was carried out. For employees involved in hot shops, underground conditions and hazardous work, a rate of 9% is provided. For other persons in accordance with paragraphs. 2-18 tbsp. 30 Federal Law No. 400, a 6% tariff applies.
2. An assessment was carried out. The amount of deductions is determined depending on its results. It is not final, as it requires repeated research after 5 years. If it was not carried out, the company will pay 6% and 9% respectively.

A special assessment is created to reduce the rate if the working conditions are found to be less severe and dangerous. If, based on the results of the inspection, class 1 and 2 are established, no payments are provided.

The concept of additional insurance premiums

DSV are contributions transferred to the Pension Fund of the Russian Federation in addition to standard transfers to the funded part of the pension. They can be transferred both at the initiative of the employee and the employer. Let's consider both options in more detail.

1. At the request of the employee. He submits an application that he wants to make contributions from his salary to the funded part of the pension;
2. By law, the employer. If an employee works in difficult conditions and harmful to health, then additional deductions are made for him. As a rule, management deliberately includes this amount in wages.

In the first option, the employee must draw up a unified statement indicating the exact amount of the transfer on a monthly basis.

Basic provisions

Modern pension legislation indicates that all citizens form the insurance part of their old-age benefits. Employers make contributions for hired employees, and self-employed citizens make contributions themselves.

As for the funded part of the pension, its formation is voluntary and can occur either at the initiative of the employee or as necessary by the employer. In particular, additional insurance premiums for work hazards are automatically transferred to the funded part.

Types of activities providing for DSA

Transfer of additional insurance premiums is made to persons applying for early retirement. This is done so that by the time of retirement the state has sufficient funds. In most cases, we are talking about harmful and difficult working conditions. Let's look at the list of professions and labor characteristics that require DSA:

• underground work and activities in hot shops;
• difficult working conditions;
• participation in locomotive crews;
• geological excavations and expeditions;
• work with persons in prison.

Women typists and employees of the textile industry are included in a special category. A complete list of professions can be found in Federal Law No. 400 of 2013.

Current tariffs

Additional insurance premium rates depend on whether a special assessment of working conditions or workplace certification was carried out.

If neither a special assessment of working conditions nor certification of workplaces was carried out, then in 2020 organizations and individual entrepreneurs need to use additional insurance premium rates, which are determined by paragraphs 1 and 2 of Article 428 of the Tax Code of the Russian Federation. Apply them to payments to employees.

Formation

In 2020, contributions to the funded part of the pension are optional, that is, a person has the right to send all funds to the insurance fund. Along with this, there are several ways to form a funded pension. These include:

1. Transfer of additional insurance contributions at the initiative of the employee or the employer;
2. Participation in state pension co-financing programs;
3. Transfer of funds from maternity capital is acceptable for mothers of two children born after 2007.

Taxes for hazardous working conditions in 2020

In 2020, Russian legislation obliges those companies whose employees work under harmful or dangerous conditions to pay insurance premiums at additional pension insurance rates . As a result, the pension of employees who currently work in jobs with harmful or dangerous working conditions will be greater than that of other citizens.

Procedure and deadlines

Additional insurance contributions are transferred to the Pension Fund simultaneously with standard transfers to the insurance pension. The law establishes that funds must be sent before the middle of the month following the billing period. Note that if the initiator of the DSA is an employee, then the employer indicates a different budget classification code for this transfer, although he makes it himself.

If a company has employees for whom it is necessary to transfer ADS due to difficult or harmful working conditions, then a register of insured citizens must be drawn up once a quarter. Moreover, information is entered into it monthly, but information is provided for three periods at once.

The list of data entered into the document includes:

• information about the company as an insurer - details, tax identification number, number in the Pension Fund of Russia;
• certificate of payment order indicating the date, amount and basis for the transfer;
• the period for which the transfer was made;
• information about the employee - full name and individual personal account number in the pension system;
• transfer amount.

The deadline for submitting DSV-3 - reporting forms from the register - is no later than the twentieth day of the new quarter.

Payment procedure and terms

Insurance contributions to the Pension Fund for the additional tariff are paid in the same way as for the main one - every month based on the results of the previous one. At the same time, the timing of the transfer of funds also coincides with the payment of contributions at the basic tariff, namely no later than the 15th day of the following month after the reporting month.

• Insurance premiums, both basic and additional, are transferred to the Federal Tax Service, since since 2020 the Tax Service is the administrator of contributions to the Pension Fund.
• In this regard, the KBK for transferring contributions now begins with “182” - this is the administrator code assigned by the Federal Tax Service.

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Who pays additional contributions to the Pension Fund?

It is impossible to unequivocally answer the question of who finances pension contributions, both basic and additional, since everything depends on the point of view. On the one hand, all transfers are made by the employer from the payroll fund. On the other hand, everyone understands that when determining wages for employees, management calculates in advance the amount of transfers to the tax and pension fund and sets the calculation based on this. Thus, on the one hand, deductions are made by the employer, on the other hand, this is the unpaid part of the salary that the manager would be willing to pay, but is obliged to transfer to the Pension Fund and the Social Insurance Fund.

The situation when additional contributions are made on the initiative of the employee deserves special attention. In this case, the person manages his net income, that is, after taxes are deducted, and the employer only acts as an intermediary in the transfer.

How to get them back

If there are compelling reasons why a person does not want to keep funds in a certain non-state fund, then he has the right to withdraw them, losing interest. Unreliability or finding a better offer can be used as an argument.

To return, you must write an application and submit it to the current Pension Fund; the form indicates the details for transferring funds. The application is accompanied by documents reflecting the rights to the money and its management.

According to federal law, people who work in dangerous and difficult conditions receive a pension supplement. However, additional contributions are transferred to the funded part of the future payment. The transfer of DSV gives the right to early retirement. State and private programs for increasing funded pensions can bring good dividends; therefore, if the employer makes special contributions for difficult working conditions, then it is worth thinking about increasing the funded part of the pension.