Rights of working pensioners in Russia

In the Russian Federation, working pensioners have the following rights:

The right to receive a labor pension not lower than the subsistence level (for women over 55 years of age and men over 60 years of age).
The right to employment on a general basis.
The right to additional unpaid leave of 14 calendar days. The employer cannot deny him such a vacation, nor can he forcefully send him away.
The right to dismissal without two weeks of work (Article 80 of the Tax Code of the Russian Federation).
The right to service out of turn (if this is provided for by regional legislation).

Registration procedure

Before applying for benefits, a working pensioner needs to clarify the amount of tax breaks at his place of residence.

To submit a request to the tax service, you must have: statements from the INFS, MFC. Receiving additional benefits is of a declarative nature.

The list of required documents includes:

identification;
pensioner's ID;
registration at place of residence;
certificates confirming the entire working period, natural disasters suffered, etc.

The list may be expanded.

Advantages and disadvantages of combining retirement and work

Combining retirement and work, a citizen feels both the “pros” and “cons” of such a combination. Key benefits are:

Increasing well-being through receiving pension payments and wages. Often, the amount of the assigned pension cannot provide a person with an acceptable standard of living, so he has to continue working.
Increase in the amount of pension savings and annual recalculation of pension payments. For a pensioner, the employer pays insurance contributions, which lead to an increase in the pension and its recalculation once a year.

Each pension consists of an insurance and a fixed part. The last one in 2020 is equal to 4,982.9 rubles. – this is the amount guaranteed to every citizen of retirement age. IPC - an indicator of the amount of pension compensation without taking into account the fixed part of the pension - is initially calculated when issuing a pension certificate. The IPC is the quotient of dividing the amount of the pension without taking into account the fixed part by the cost of the IPC.

At the beginning of January, after the indexation of pensions, the cost of the IPC increased by 3.7% and amounted to 81.49 rubles. The coefficient itself shows the number of points that a person has accumulated during his work. The more there are, the higher the size of pension payments. The annual IPC is calculated each year. The coefficient is necessary to determine the number of points earned by a person during this period and the amount of pension compensation.

Disadvantages of working in retirement:

the pension is not indexed;
there is no social supplement to pension provision.

The abolition of pension indexation is the main “disadvantage” of a pensioner’s work activity. Upon retirement and subsequent dismissal, pension payments are indexed for the entire period from the date of receipt of the pension certificate. When returning to work again, the size of the pension, taking into account the indexation carried out, is not reduced, but is simply “frozen” for the period of working activity.

Features of the purpose of income tax

All income of working pensioners, received as a result of official employment, author's activity, etc., is subject to income tax. In this case, it is appointed on the same basis as for working citizens.

Personal income tax is calculated from the winnings received, the pension received under the agreement of a non-state insurance fund. Timely payment of tax involves the return of a certain part, namely:

For education, purchase of medicines, treatment.
For a holiday in a sanatorium-resort area, a voluntary health insurance policy.
Payment of contracts with personal income tax.
In case of purchasing real estate.
Return of mortgage interest.
Compensation for previously purchased real estate.

Refunds of personal income tax funds are carried out within certain limits, which are as follows:

50,000 rubles are returned for training.
The state provides assistance in the amount of 120,000 rubles for medicines, medical services, and voluntary insurance.
In case of purchasing a property, compensation is a maximum of 2,000,000 rubles.
The cost of selling property is 1,000,000 rubles.

A working pensioner can receive a deduction within three years from the date of eligibility. The possibility applies to all types of deductions except property. The latter compensation option has no time restrictions if there is taxable income or if recalculation for past working periods is possible. For example, a pensioner who went on vacation in 2020 and bought an apartment in 2019 can submit a request for a deduction for the specified working period.

The deduction is made only after filing a tax return with the Federal Tax Service, providing a certificate of stable tax payment, and having the right to recalculate.

Exemption from property tax is tied to the area of the premises. If the square meters exceed the limit established in the region, then you will have to pay for the additional area according to the general procedure. In some regions, compensation has established limits - 50%, for example, in Omsk or Novosibirsk.

Are there any special benefits for working pensioners? Yes, these include:

Payments from municipal and state bodies based on length of service.
Content assigned to beneficiaries, astronauts, and military personnel.
Providing for those affected by the liquidation of the Chernobyl accident.
Benefits for working pensioners.
Social types of assistance, for example, for disability, provision for the loss of a breadwinner.

Tax benefits have been provided for working pensioners on insurance payments, including the calculated part, early provision, and a fixed pension supplement. The funded pension is assigned in accordance with established state standards.

Features of payment of transport tax

Transport tax is considered a regional standard. Each region sets separate tax requirements, which are subject to certain regional laws. Partial exemption from payment is provided in the Samara and Nizhny Novgorod regions.

Additional benefits for working pensioners

Along with the forms listed above, the state provides all-Russian types of assistance intended only for working pensioners. These include:

Social. Possibility of using public transport at reduced rates, discounts on utility bills.
Medical. In the form of compensation for drugs, medical services, examinations.
Pension. With the final termination of work, the pensioner has the right to contact the Pension Fund authorities with a request for a recalculation of pension benefits. After which you can receive a small amount of monthly benefits.
Tax. Pensions in the Russian Federation are not subject to taxation. The basis is a pension certificate.
Labor. Possibility of going on vacation at any time of the year, receiving additional days of rest without pay.

Individual privileges are given to people working in dangerous and harmful working conditions. They are entitled to a pension for harmfulness, which involves a small cash bonus.

Selected regional benefits

In Russia there are separate regional benefits. They are intended for working pensioners. For example, in Moscow it is provided:

free travel on public transport;
discount or compensation for utility bills.

Compensation is the government's reimbursement of the cost of monthly utilities. It also applies to waste removal and reimbursement of contributions for major repairs. There are also other allowances from the regional budget.

Benefits for individual working pensioners

Certain working categories of pensioners have the right to count on additional privileges. For example, a category such as “heroine mother” is entitled to tax benefits similar to those that apply to the “labor veteran” category.

What benefits does a working pensioner have?

The following benefits may be provided:

pension: increasing the size of the pension and its annual recalculation;
labor: additional leave, reduction of the working week, free advanced training or new education;
social: discounts on utility bills, free travel on public transport, etc.;
medical: free healthcare, including services in public clinics and hospitals, annual flu vaccination (age from 60 years), medicines, etc.;
tax: discounts on personal income tax, transport, land and property taxes.

Selected regional benefits

In almost all regions there are traditional types of assistance for older people:

cash subsidies for housing and communal services, tax breaks;
public transport services;
discounts in special retail outlets.

Capital pensioners and those living in St. Petersburg can also ride the metro for free and pay half of the utility bills assessed on the share of their property. Muscovites have access to benefits when riding suburban railway transport. As well as treatment in sanatoriums with free delivery both ways (not working). Lonely elderly residents of the capital do not care about garbage collection or paying for the phone. For those who are constrained by life circumstances, cash and in-kind assistance is offered.

The Sverdlovsk region, in order to be able to get discounted travel, offers pensioners to buy an E-card.

Labor preferences

Working pensioners may be provided with the following labor benefits:

Additional unpaid leave of two weeks.
An opportunity to improve your skills or acquire a new profession for free. This point applies to those pensioners who are not yet working officially, but want to do so. To obtain the necessary knowledge for free, you need to visit the Employment Center at your place of residence. All expenses are paid by the state, provided that the citizen will work in his acquired profession.
Opportunity to work part-time.
The opportunity to resign without mandatory work for two weeks, in accordance with Art. 80 Labor Code of the Russian Federation.
Possibility of reducing the working day or week. This item is carried out in agreement with the manager. Working hours can be reduced, for example, if a pensioner is caring for a disabled person.

Fluconazole while taking antibiotics
Pension Plus deposit, which is perfect for all pensioners
Important heart attack symptoms you need to know about

Vacation benefits for working pensioners

Every working pensioner has the right to additional leave for 2 weeks. Unfortunately, the employer does not pay for it. The boss cannot refuse additional leave. Some managers, in order to save wages, force pensioners to take additional days off. According to the Law, bosses do not have the right to do this. If a working pensioner is disabled, then he has the right to such leave up to 60 days a year, if a WWII participant - up to 35 days.

Privileges and guarantees

When carrying out the procedure for downsizing or liquidating a company, persons receiving state subsidies are entitled to privileges. The employer must provide pensioners with the following guarantees:

do not discriminate against individuals based on age, provide equal rights to work for older citizens compared to younger employees;
take into account the qualifications, experience, knowledge and skills, high labor productivity of a pensioner when determining the list of employees subject to personnel reduction;
provide additional unpaid leave out of turn for up to 2 weeks to a person receiving old-age benefits, upon his request;
pay all subsidies established by the state when the number of workers in the company is reduced;
do not force a pensioner to work for the required 2 weeks if the citizen decides to resign of his own free will.

According to the provisions of the Labor Code of the Russian Federation, an employee receives an advantage when remaining in his position during the procedure for optimizing production at the enterprise, if he is highly qualified and performs duties in accordance with the provisions of the employment agreement. If a person of retirement age is actively working in production and his work is highly productive, then the company management must take these factors into account when compiling a list of employees to be laid off.

[custom_ads_shortcode2]

Tax benefits for working pensioners

Tax benefits for both working and non-working pensioners are almost identical. Preferences are possible for the following taxes:

personal income tax;
property tax;
land tax;
transport tax.

Income tax and personal income tax deduction

Working pensioners can receive the following income tax deductions:

deduction for the purchase of real estate or land intended for the construction of a residential building;
when purchasing property in the amount of 2 million rubles. for actual expenses incurred during the purchase of real estate and land, including repair costs, etc.;
when purchasing property in the amount of 3 million rubles. for interest actually paid when repaying accounts payable on a mortgage or consumer loan;
when selling your own real estate in the amount of 1 million rubles.

Working citizens receiving a pension are completely exempt from paying personal income tax on the following types of income:

pension provision;
the cost of a self-purchased voucher to a medical sanatorium;
financial assistance paid directly by the employer (no more than 4,000 rubles)

Another advantage that working citizens of retirement age can take advantage of is the transfer of the balance of the property tax deduction for income tax to previous reporting periods. Regional authorities can expand the above lists of income tax benefits using funds from the local budget.

Property tax

In our country, property tax benefits are provided for both working and non-working citizens receiving a pension. You can use this preference only for 1 property owned. Its cadastral value must be less than 300 million rubles. Tax can be reset for the following items:

room;
apartment;
a private house;
creative workshop, atelier, studio, non-state galleries, libraries, museums;
garage (parking space);
outbuildings with an area of no more than 50 m² (they must be located on land intended for individual housing construction, summer cottages or farming).

Land

Until 2020, the land tax benefit consisted of reducing the base by a non-taxable amount of 10,000 rubles. Thanks to Federal Law No. 436-FZ of December 29, 2020, the reduction will currently occur “by the amount of the cadastral value of 600 square meters of land area.” Only one such property per owner is eligible for preference. This federal benefit is available to all categories of retirees.

Regional authorities have the right to additionally establish preferences for this tax. They can appoint a complete exemption for working pensioners from paying land taxes or reduce the tax base. In some regions, such relaxations are possible only for a small group of working pensioners. These include disabled people of groups 1 and 2, Heroes of the Russian Federation and the USSR who received a diagnosis of “radiation sickness” and others. The benefits of a specific subject can be found on the Tax Inspectorate website.

Which category of working pensioners will have their pensions indexed?
8 best gas meters for apartments
7 Types of Abdominal Pain You Shouldn't Ignore

Transport tax

The amount of the transport tax discount is determined by the regional authorities independently. In one subject of our country, it is possible to completely cancel such a fee, and in another - its partial payment. In Moscow and the Moscow region there are no transport tax benefits. The Samara and Nizhny Novgorod regions give working citizens of retirement age a 100% discount on the payment of this tax.

In St. Petersburg, you don’t have to pay such a tax if the car has a power of no more than 150 hp, and was manufactured in Russia before 1991. The Leningrad region allows you to pay only 80% of the tax amount if the car has up to 100 hp. The transport tax benefit in the Novosibirsk region applies to only one vehicle. For cars with power up to 150 hp. There is an 80% discount on tracked and pneumatic self-propelled vehicles - 95%.

General tax information for retirees

What benefits remain for working pensioners?

Pensioners have the greatest number of tax-paying privileges.
When purchasing real estate, he is given the opportunity to pay tax at the minimum rate. If the premises are used for use as a library, creative studio or other cultural facility, the pensioner is completely exempt from taxes. In this case, the rule applies: the area of the room should not exceed 50 sq.m. together with a plot of land used for individual farming. Benefits are provided only once and for one type of real estate: house, apartment, dacha, etc. The pensioner himself chooses which property to use the benefit on. For registration, a request must be submitted before November 1 of the current year. All requests that are sent later will not be considered, and the tax will be charged to the object that will be selected by the tax inspector.

Attention! In some regions, a transport tax is additionally provided for working and non-working pensioners. For residents of the Krasnodar Territory and the Kostroma Region, for example, there is a 50% discount. Only one vehicle is exempt from tax.

Similar conditions apply to land tax. In some cities, for example, Rostov-on-Don and St. Petersburg, land tax is not levied on pensioners. Detailed information regarding effective benefits is provided at tax offices. Social assistance is issued at the place of residence. For this purpose, a pension certificate is provided and an application is drawn up.

Social privileges

The Law does not provide for additional social benefits for working pensioners. An exception is the case if the pension amount is below its minimum level. Then a working citizen of retirement age is entitled to an additional payment from the Pension Fund of the Russian Federation. There are also various social allowances for disabilities, combat veterans, labor veterans, etc.

There are no federal benefits for working pensioners as such. But in almost every region of our country there are regional preferences. Social benefits for working pensioners may be as follows:

free travel on commuter trains and electric trains;
free travel on buses, trolleybuses, trams and other public transport;
free garbage removal;
compensation for paying contributions for major repairs (for residents of apartment buildings);
discounts on utility bills (or compensation);
additional allowances from the regional budget.

For example, in Moscow, citizens of retirement age (working and non-working) are entitled to the following preferences:

free travel on the metro, buses, trolleybuses and trams;
50% discount on utility bills (if the working pensioner has a labor veteran’s certificate);
discounts on the purchase of medications prescribed by a doctor;
discounts when purchasing tickets for long-distance trains.

Right to compensation payments

A working person of retirement age has the right to receive compensation payments assigned to people who have not yet reached the required retirement age.

Widespread compensation for unused vacation is possible, provided to a person after the moment of dismissal.

If a company has been liquidated or there has been a reduction in workforce, then pensioners performing work duties have the right to receive compensation for the money they earn in the form of benefits for the unemployed for two months. This is presented in the law in Article 178 of the Labor Code of the Russian Federation.

Excerpt from Article 178 of the Labor Code of the Russian Federation

A pensioner has the right to pay for independent travel to vacation spots and home. However, this applies only to an unemployed citizen provided with an old-age or disability pension. Details are discussed in Article 34 of the Law of February 19, 1993 No. 4520-1 “On state guarantees and compensation for persons working and living in the Far North and equivalent areas.” Accordingly, this requires living in the Far North or in areas equal to it.

Important ! Travel costs for local residents are paid from the Pension Fund. This happens once every two years, when traveling within our country.

The visit must be to the Fund institution that has your pension file. In other words, you need to go to the PF at your place of residence, or visit the MFC. Compensation occurs in the following ways:

in the form of tickets - before leaving, the pensioner must prove the fact of being on vacation - this is a voucher, a residence agreement;
in the form of reimbursement of monetary expenses - at the end of the vacation. Tickets are included as proof of the application.

To receive compensation, you can contact the MFC or PF

You can use the services of government transportation or private government companies. No one can limit you on this issue. However, do not forget: money for travel is returned only if the citizen moved around Russia.

Benefits provided by the state to certain categories of pensioners

In addition to basic benefits, certain categories of working pensioners may be provided with other preferences. People eligible for additional assistance include reserve military personnel, labor veterans and disabled retirees. More information about the benefits that these citizens can claim is written below.

Reserve military personnel

In accordance with Federal Law No. 76, reserve military personnel are provided with the following preferences:

expanded free medical care in departmental clinics, hospitals, sanatoriums, dispensaries, etc.;
the right to priority employment in civilian professions;
placement of their children and grandchildren without waiting in line at preschool educational institutions and schools;
additional civil pension provision;
the right to receive free housing (if a former serviceman is recognized as in need of this, a special NIS program);
75% discount on sanatorium treatment (the amount includes travel costs);
indexation of pensions 2 times a year;
maintaining the “northern” bonus regardless of place of residence;
free travel to the place of treatment in both directions (once a year).

Labor veterans

Representatives of this category can receive the following benefits:

additional unpaid leave up to 30 calendar days;
free medical services;
50% discount on the purchase of medications;
vacation at any convenient time while maintaining your salary;
free travel on public transport (except taxis);
seasonal discounts on travel on suburban transport.

Working disabled people

A disabled pensioner, depending on the degree of limitation of his ability to work, may qualify for the following preferences:

obtaining a position corresponding to the state of health;
additional unpaid leave up to 60 calendar days;
35-hour work week (group 2 disabled);
extraordinary enrollment in educational institutions;
receiving EDV (monthly cash payment);
free medical services;
receipt of NSOs or compensation for them;
50% discount on sanatorium treatment (for disabled people of groups 2 and 3);
receiving free medications according to the list (for disabled people of groups 2 and 3).

Pensioner and work

The material provided contains useful information about the peculiarities of the relationship between the employer and the retired employee. This is especially important in light of the dynamics of pension reform. A working pensioner is a sign of the times. Work is already a necessity for a pensioner. Therefore, once again, it is always useful to clarify today’s labor standards.

In accordance with paragraph 2 of Art. 24 of Law N 167-FZ, the employer is obliged to transfer insurance premiums for the previous month by the 15th day of each month.

If contributions are paid late, then for each calendar day of delay, penalties will be charged starting from the day following the established day for payment of insurance premiums (clause 4 of Article 26 of Law No. 167-FZ).

And for non-payment or incomplete payment of pension contributions, the employer may be fined in the amount of 20% of the unpaid amounts of insurance contributions (clause 2 of Article 27 of Law No. 167-FZ).

Interesting: Maternity leave in 2020 calculator online

the right to a longer vacation (31 days) without the possibility of replacing it with compensation or early call-up;
the right to receive education at the expense of the employer and the possibility of future employment;
mandatory annual medical examination;
part-time work;
dismissal is permitted only by decision of a special commission.

a probationary period cannot be approved;
You cannot be hired for work that requires special training and knowledge;
You cannot be hired for work under dangerous or harmful working conditions;
cannot be hired to work on night shifts, on non-working days, as well as more established norms;
cannot be sent on business trips;
You cannot hire part-time or on a rotational basis;
You cannot enter into agreements on the financial liability of an employee.

[custom_ads_shortcode2]

Recalculation of pension after dismissal

The peculiarity of payments to working pensioners is that they do not undergo annual February indexation. However, if a pensioner stops working, the Pension Fund will recalculate his pension for the entire time he had working status. Not only will recalculation be made in relation to annual indexations, but also in relation to all pension points and coefficients depending on the amount of monthly insurance contributions from the employer (on the amount of wages).

In January, a person quits his job;
In February, the Pension Fund receives a report from his employer stating that in January he was still working (there were insurance contributions);
In March, the Pension Fund already sees that the person is not on the list - which means he has become unemployed;
During April, a decision will be made to re-index his pension and all the necessary calculations will be made;
And only in May a person will receive an increased, fully indexed pension.

25 Jul 2020 yslygiur 2098
Share this post

Unemployment benefits after dismissal
Can a Management Company Seize a Credit Card for Debts?
Registration of an individual entrepreneur of public services
Postings for accounting of imprest amounts