The structure of the pension system according to the legislation of the Russian Federation. Pension system in Russia - history, types and crisis. Who is entitled to state pension provision?

The state pension system of the Russian Federation is the most important social instrument, thanks to which a decent life is ensured for citizens who have reached old age and have completely or partially lost their ability to work. The main principle of the system is that able-bodied citizens, with the help of tax deductions, provided for the lives of pensioners, which will also affect them themselves as their children and grandchildren grow up.

Main characteristics of the Russian pension system

The pension system of the Russian Federation - its concept, structure, features require serious additional consideration due to the fact that due to a lack of budgetary funds and the general aging of the Russian population, its radical reform is planned. Now, a citizen’s future pension is formed using three types of contributions:

provision of a basic pension by the state;
formation of the funded part of the pension by the employer through monthly contributions;
additional insurance - is formed through additional voluntary contributions by citizens, which allows you to increase its size.

Important!

The pension system of the Russian Federation has a multi-stage nature, which allows it to ensure its long-term stable existence, but is now experiencing a crisis due to low labor productivity and a decrease in tax revenues.

The modern pension system in the Russian Federation is divided into two types of pension provision:

Compulsory pension insurance - it is provided for old age or disability, in the event of the loss of a breadwinner, and the main source of payments are mandatory contributions, which are regularly paid from wages;
Voluntary pension insurance, when an employee independently enters into an agreement with the fund and regularly deposits a set amount into the account of this organization, which in the future allows him to increase the size of his pension.

The pension system in the Russian Federation includes a central office, as well as regional and city branches that deal with issues of processing payments locally, as well as processing social benefits for disability and other social benefits.

What reforms are planned in this area?

The reform of the Russian pension system in 2018 in Russia includes several important areas at once:

increasing access to a well-deserved old-age pension due to the emergence of an imbalance - for men up to 63-65 years old and for women - up to 58-60 years old;
reducing the list of beneficiaries who enjoy the right to early retirement;
working pensioners will lose the right to index payments in comparison with other categories of disabled citizens;
from 2018, a system of individual pension savings will begin to operate in Russia, when any citizen will be able to independently form their own payments;
the introduction of a point system, when every year any working citizen will be able to independently receive the required number of points, which will contribute to an increase in the size of the pension.

Important!

The regional pension system is now coming to the fore, since payments from the federal budget are often insufficient, and with the help of the country's constituent entities it will be possible to use other sources of income - personal, corporate or budgetary. It is necessary to more actively attract the personal savings of citizens to turn them into permanent investments.

What is individual pension capital?

The individual pension capital system consists of several important development vectors:

replacing mandatory funded contributions with voluntary ones;
stimulating citizens to take independent care of their future;
abolition of relevant pension powers by the state and their transfer to non-state organizations.

All finances accumulated by a citizen will be evenly divided by the state for the duration of their survival, with the aim of gradually spending them. Any pension systems are ineffective if the citizen himself does not take care of his own future - this is the main idea of the modern Russian state.

Important!

Pension systems of foreign countries necessarily include various social protection institutions:

state social security;
compulsory social insurance;
personal pension insurance.

In their pure form, distribution or funded pension savings systems are practically not used - for example, in Britain, men over 65 years of age and women over 60 years of age will receive a mandatory basic state pension, and the potential amount directly depends on length of service. Its level there is limited; it is indexed by the state according to current inflation. The state guarantees its size at 20% of the average salary of each employee. Everyone’s labor pension will also be formed from the employee’s monthly contributions, but in half with the employer and will directly depend on the amount of payments, amounting to more than 20% of total income. The funded pension system is its main part.

Pension funds

Such organizations are divided into public and private, in which private or state management companies manage all the funds of citizens. Private companies to which funds are transferred promise high returns, but there are also more financial risks. When choosing, you need to pay attention to:

lifetime;
who is the founder;
profitability for the entire period of work;
transparency of activities and availability of all necessary information;
reputation and respectability of the pension fund;
consistency of payments.

Important!

If a citizen has not written an application for the transfer of the funded part of the pension, then it and all subsequent payments will remain under state management.

The pension system of the Russian Federation is a complex, extensive system of protecting Russian citizens in old age. Separate sections of this system provide social protection for various groups of the population, including civil servants, military personnel, workers in hazardous and hazardous industries, people living in the Far North, disabled people, dependents, those who have lost their breadwinner and others.

COMPULSORY PENSION INSURANCE

Separate legislation regulates pension provision for citizens who arrived in the Russian Federation from the states of the former USSR.

The state body for managing the funds of the pension system and ensuring the rights of citizens to pension provision is the Pension Fund of Russia (PFR), which has branches throughout the country.

Along with the Pension Fund, the pension system includes non-state pension funds (NPFs), which are private organizations. Their activities are regulated by the Central Bank of the Russian Federation. Citizens of Russia who are insured in the compulsory pension insurance system (OPS) have the right to a pension. Registration in the OPS system is carried out by Pension Fund branches. Registration is confirmed by assigning the citizen an Individual Personal Account Insurance Number (SNILS) and issuing an Insurance Certificate of State Pension Insurance (green plastic card).

You can apply for registration in the OPS system through your employer (when you first start working) or in person at the Pension Fund branch at your place of residence. SNILS is a unique number that is assigned to a citizen for life.

When a citizen’s personal data changes, for example, last name, the insurance certificate must be replaced, but the SNILS in the new certificate remains the same. If you change your job or place of residence, your insurance certificate does not change.

LABOR PENSION IN OLD AGE

The basis of the pension system is the old-age labor pension, assigned to men upon reaching 60 years of age, and to women at 55 years of age. To assign an old-age retirement pension, it is necessary to develop a minimum insurance period. Unlike work experience, insurance experience is confirmed not by entries in the work book, but by entries on an individual personal account in the compulsory insurance system about insurance contributions made by the employer or the citizen himself.

When paying wages to employees, employers pay insurance contributions for compulsory pension insurance at a rate of 22%. At the same time, the maximum annual earnings from which insurance premiums are paid is 624 thousand rubles. Insurance premiums are personalized and reflected on an individual personal account. Information about the status of an individual personal account (receipt of insurance contributions, accumulated pension capital) can be obtained from the Pension Fund branch at your place of residence. Some categories of citizens pay insurance premiums to the Pension Fund for themselves. The latter, as a rule, include citizens from among the self-employed population - individual entrepreneurs, lawyers, notaries and others.

The minimum insurance period for assigning an old-age pension is 5 years. The Government of the Russian Federation is developing new rules for calculating old-age labor pensions, which will be in force starting in 2015. In accordance with them, the minimum insurance period required to assign a labor pension will be gradually increased over 10 years (one year per year) and by 2025 it will be 15 years.

The size of the old-age labor pension consists of the insurance and funded parts of the old-age labor pension. The size of the insurance part of the old-age labor pension depends on the amount of insurance contributions that were paid to the Pension Fund. In addition, according to a special calculation, the size of the insurance part of the labor pension is influenced by the length of service before 2002, both in the USSR and Russia.

The size of the funded part of the old-age labor pension depends on the size of pension savings on the date of application for a pension.

To assign a labor pension, you must contact the Pension Fund office at your place of residence. If a citizen’s compulsory pension insurance insurer is a non-state pension fund, then you must contact this non-state pension fund to assign the funded part of your labor pension.

The old-age social pension is assigned in the absence of a minimum insurance period when men reach 65 years of age and women reach 60 years of age.

NON-STATE PENSION SECURITY

Along with the compulsory pension insurance system, since 1992, Russia has had a system of non-state pension provision, which is carried out by non-state pension funds. Non-state pension provision is a voluntary form of pension provision, which is carried out on the basis of a pension agreement and pension rules of the fund. A pension agreement with a non-state pension fund can be concluded by a legal entity or an individual (depositor). The agreement is concluded in favor of persons appointed by the investor, namely: an employer can conclude a pension agreement in favor of its current or former employees (veterans), an individual can enter into a pension agreement in his own favor or in favor of third parties (spouse, parents, etc. .).

According to the pension agreement, the investor makes pension contributions, and the fund calculates and pays non-state pensions to persons appointed by the investor.

A non-state pension is assigned if there are grounds for receiving a labor pension and can be paid for life or for a number of years.

Pension reserves of NPFs are formed from pension contributions and investment income on them. Pension reserves are invested in various instruments - bank deposits, shares and bonds of business companies, government securities. Rules and restrictions when investing are prescribed in the legislation of the Russian Federation. Control over the investment of pension reserves is carried out by a specialized depository, independent of the NPF.

The NPF opens a pension account for each investor and participant. Pension contributions, investment income, and payments are taken into account in pension accounts.

Upon request of NPF participants, it provides free statements of the status of pension accounts once a year. Upon termination of the pension agreement, the NPF pays the redemption amount.

Each NPF develops its own pension rules, so the programs offered differ among different NPFs. Information about pension products can be found on the NPF websites. There is no single website that would provide a qualitative comparison of pension programs.

WHAT'S NEW IN THE PENSION SYSTEM?

The Pension Fund of the Russian Federation opens individual personal accounts in the OPS system to citizens living in Crimea and Sevastopol upon receipt of the necessary data from the federal executive body that carries out the functions of developing and implementing state policy in the field of migration, or a body providing state or municipal services.

Periods of work on the territory of Ukraine are counted in the insurance (work) experience, including special ones, similarly to periods of work in Russia. Work periods are confirmed by documents issued by employers or relevant state (municipal) bodies.

Since August 1, 2014, the legislation of the Russian Federation on insurance contributions to the Pension Fund of the Russian Federation has been applied in the territory of the Republic of Crimea and the federal city of Sevastopol. From January 1, 2015, pension provision for citizens living in Crimea and Sevastopol will be carried out in accordance with the legislation of the Russian Federation. The amounts of pensions previously assigned under the legislation of Ukraine are subject to recalculation from January 1, 2015 based on materials from pension files without requiring applications for recalculation. The right to a pension is not revised during recalculation.

From January 1, 2015, the concept of the insurance part of a labor pension will be replaced by the concept of an insurance pension, and the concept of the funded part of a labor pension by the concept of a funded pension.

The material was prepared by the Central Bank of the Russian Federation (cbr.ru).

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The pension system of the Russian Federation has not yet been fully formed. There is constant work to improve it.

As a rule, young people leaving the school doors do not think about long-term retirement prospects. And when to think about it. Life around is in full swing. Studying a profession, looking for a job, finding a job, getting married, having a child... Retirement seems like a distant prospect.

And the vast majority of people don’t think about the fact that, firstly, they should think about that time, and secondly, you should carefully file all documents related to your studies and work throughout your life. Paper to paper. In a separate folder!

In fact, applying for a pension is not an easy task, since it is necessary to calculate pension payments with an accuracy of kopecks. All these calculations are based on documents that you have accumulated throughout your life in your special folder. These documents should reflect your entire working life. This point does not apply to those who practically did not work. Although the time that a person worked must be confirmed by relevant documents.

Logic dictates that the absence (for example, due to loss and impossibility of restoration) of at least one document will lead to a reduction in pension payments. At a young age, a loss in the future in the amount of pension payments, for example 100 rubles, is not taken seriously, since if necessary, you can “intercept”, for example, from your parents. But when you retire, these same 100 rubles will be literally worth its weight in gold. Think about this and try to scrupulously preserve all documents throughout your life.

Why are some pensioners happy with their pensions and some not?

There has been a lot of noise in conversations in kitchens, as well as on the Internet in recent years, regarding the size of pensions and indexation. Moreover, many people follow the lead of provocateurs who are trying to direct the angry opinion of the people in the direction they need. Yes, there is such a possibility and it is connected with the fact that many do not understand the essence of the pension system, its structure and methods of forming pensions.

Seeing only bare numbers, many do not ask the question: “the funded part of the pension, what is it?” And an insurance pension also refers to pension payments. Do you know how this part is formed? But it is precisely because of the differences in the principle of formation of one or another part of the pension that the difference in the amount arises. Believe me, a person who has worked conscientiously all his life will receive a fairly significant pension. Yes, it's not millions, but still.

Let's take our time and figure out how the Russian pension system is being reformed.

What is the pension system and when did it appear?

In general, the idea of financial support for older people who are no longer able to earn income through their labor, but will live for some time, appeared in the 19th century in Germany. The scientific potential of Germany was strong even at that time (just remember K. Marx), so the idea of collecting insurance premiums from workers and employers to create a fund for financial support for the older generation was adopted as a basis.

The main thing in the adopted system was that a person who worked well (naturally accumulated more contributions) eventually received more pension payments. Fair? Naturally.

However, at the same time, Denmark tried to create a different model of the pension system. It was decided to equalize the rights of all people of retirement age to receive financial payments. Although not entirely directly, since it was proposed to pay from the general fund to those in need. Well, just some kind of communism. If you didn’t work and didn’t bring any benefit to society, you get it; if you worked and brought benefit, you get the same amount. Yes, this system made it possible to reduce poverty among older people, but its shortcomings were obvious.

By the way, the Danish equalization scheme was used in the USSR, which did not contribute to the understanding of the need to benefit society through the production of goods. It is no coincidence that incentives to work in the USSR were laws such as the fight against parasitism.

The world community did not agree with the leveling nature of the Danish model, and the model developed in Germany was adopted as the basis in most countries. Naturally, this model has been adjusted more than once. Thus, already in the twentieth century, the concept of a guaranteed pension and its minimum amount was introduced. Moreover, the guaranteed pension was not tied to the results of a person’s labor.

A little history

In its modern form, the pension system in Russia began operating only 25 years ago. On December 22, 1990, Resolution No. 442-1 of the Supreme Council of the RSFSR was issued, which determined the transition from the egalitarian model to the creation of an off-budget pension fund. Considering that in leading Western countries pension systems have been operating and improving for more than 100 years, it is not correct to compare the systems and levels of pensions in Russia and theirs, which regularly happens on the pages of social networks, causing discontent among the people.

On the Internet you can find information about the changes that our pension system has undergone and continues to undergo. It is clear that many mistakes have been made. This is due to the fact that Russia continues to improve its economic model, which cannot be completely imported from the West.

Along with mistakes in the development of our pension system, there are also objective difficulties. Here's a concrete example. When all developed countries introduced their pension systems, a common problem was identified related to the reduction of people working after reaching retirement age. Let this be conditionally 60 years (although this age is not accepted in all countries). So, if back in 1900 there were 66% of men working after 60 years of age, then by 1990 this figure dropped to 28%.

This problem (a decrease in the number of workers, and therefore a decrease in the state’s gross income) is characteristic not only of Russia. But for our country, this problem has been superimposed by the so-called “demographic hole”. The essence of this problem is that, according to statistics, in most countries, two workers “feed” one pensioner (this is the principle of social solidarity between generations), and in our country, due to a decrease in labor force and an increase in the number of pensioners, the 2:1 ratio decreases, and as a result a pension fund deficit has been created. This deficit has to be covered by the state.

The pension system of the Russian Federation today

Currently, the Pension Fund of the Russian Federation (PFR) is engaged in providing pensions to people of the older generation (and not only) in Russia. This is an autonomous, but state-supported, credit and financial organization in which insurance premiums of all working citizens are accumulated.

Any employee should know and understand the following.

Contributions to the Pension Fund for a future pension are paid by the employer in the amount of 22% of the employee’s accrued wages. These are insurance premiums. That is, your employer insures your old age.

In fact, the percentage rate of insurance premiums depends on the amount of income paid and the status of the organization where the employee works. It is worth noting that the 13% of income tax that is calculated from the employee goes to the budget and will not in any way affect the amount of the pension in the future.

As a distraction. Of course, the current older generation, who received most of their working experience during the Soviet era, are luckier with their pensions. The middle and younger generation, who have worked and are working in modern conditions (with salaries in envelopes), have natural fears about the size of their future pensions.

Recommendation.
Choose a job with a white salary. By the way, it is not in vain that the state is fighting against salaries in envelopes, having the understanding that over time there will be dissatisfied people who at one time did not understand the essence of the problem and have very insignificant amounts in their accounts with the Pension Fund. Of course, it is not always possible to find a decent job with a decent salary.

In this case, the issue of accumulating contributions to your pension fund account is entirely on your shoulders. You can replenish this account, or you can save it into your account in a non-state pension fund or in any bank. But this must be done with the understanding that at the time of retirement you will not have to shout at all the crossroads that your pension is small. Who is to blame for this? You yourself.

Changes in the pension system since 2015

In 2015, the pension system of the Russian Federation underwent strategic changes that are in line with global trends. Obviously, it is right not to repeat the mistakes that other developed countries have made.

So, we proceed from the fact that in Russia there is compulsory pension insurance, which generates a certain amount for each potential pensioner. Mandatory deductions (from white wages) have been constantly subject to reforms in recent years. Why? Again, this was necessary as part of the search for a fair system of providing for the older generation in an unstable economy.

The main change adopted since 2015 is the principle of forming the insurance and savings parts. That is, the Pension Fund of Russia will also have two parts, only from 2015 they will be independent parts with their own formation system.

The insurance part now depends more on length of service, which is quite fair. To take into account inflation, a point accounting system has been introduced (the so-called IPC - individual pension coefficient). By the way, current pensioners will not feel the changes, and the IPC will be applied to those who are still working.

Thus, the insurance part is the basic, indexed part. For example, in 2015, this part was indexed to 837.97 rubles and as a result, the insurance part amounted to 12,045.77 rubles.

There is also a so-called social pension, which is assigned by the state to people who have not worked (or who have worked little). So in 2015, this pension was indexed even more - by 901.73 rubles, which ultimately amounts to 8,479.29 rubles.

If you look closely at the comparisons of pension values that are circulating on social networks, the figure that appears is 8,479 rubles compared to, for example, 40,000 rubles (in terms of) in an EU country. Do you think the comparison is fair? Firstly, they compare the amount of the pension of a person who did not work and did not save (in our country) with the amount of the pension of a working person in a Western country. Their social pensions are also not very high. Secondly, for a correct comparison it would be necessary to compare the prices of everything in the countries with which the comparison is being made.

By the way, there is also additional pension insurance, in which a person independently enters into an agreement, for example, with non-state pension funds that invest money to make a profit on your invested money in riskier, but with higher interest, projects. But everyone decides for themselves.

How can you track your savings in the Pension Fund? Very simple.

Every person and even a child should have a so-called. This is a document with your personal account number within the Pension Fund.

Modern Internet technologies have not bypassed the Pension Fund, which has its own official website, providing convenient access to both its data and government services.

Here's what they say about the new procedure for calculating pensions:

The pension system is a set of legal, economic, organizational institutions and norms created by the state that provide for the provision of material security to citizens in the form of a pension.

The current pension system in the Russian Federation presupposes the presence of a large number of different types of pensions, which can be classified on various grounds.

The pension system in the Russian Federation (as a set of legal, economic and organized institutions and norms created by the state aimed at providing citizens with material security in the form of pensions) consists of the following parts:

State pension provision- part of the pension system, which ensures, at the expense of insurance contributions, the provision of the basic part of labor pensions, the basic part of pensions for disabled people and dependents of a deceased breadwinner, at the expense of allocations from the federal budget - social pensions for disabled citizens in accordance with the law.

State pension pension is a monthly state cash payment, the right to receive which is determined in accordance with the conditions and standards established by the Federal Law “On State Pension Security”, and which is provided to citizens in order to compensate them for earnings (income) lost in connection with the termination of federal state civil service upon reaching the length of service established by law upon retirement to an old-age (disability) pension; or for the purpose of compensating lost earnings for citizens from among the cosmonauts or from among the flight test personnel in connection with retirement for long service; or for the purpose of compensation for damage caused to the health of citizens during military service, as a result of radiation or man-made disasters, in the event of disability or loss of a breadwinner, upon reaching the legal age; or disabled citizens in order to provide them with a means of subsistence.

Mandatory pension insurance (OPS)- part of the pension system that provides compensation to citizens for lost earnings (payments, rewards in favor of the insured person) received by them before retirement.

Additional pension insurance and security (API)- part of the pension system, providing, in addition to state pension provision and compulsory pension insurance, the provision of pensions through accumulative voluntary contributions from employers and insured persons. Today it is possible and necessary to develop voluntary pension provision as a mechanism for attracting employers and workers themselves to create decent living conditions after retirement.

Currently, the Russian Pension System can be structurally represented as two subsystems:

· pension insurance subsystem;

· pension provision subsystem.

This table presents the structure of the new Pension System and sources of financing for its subsystems.

Pension system of the Russian Federation(sources of financing)
Pension insurance	Pension provision
Labor pensions	State pensions
Types of labor pensions	Types of state pensions
old age	on the occasion of the loss of a breadwinner	old age on disability on the occasion of the loss of a breadwinner for long service social pensions
on disability
Consist of two parts: insurance savings	Consists of an insurance part
Financing
Labor pensions are financed from insurance contributions received by the Pension Fund budget	State pensions are financed from the federal budget

According to the source of funding, the Pension System of the Russian Federation is divided into:

· pension provision and

· pension insurance.

Pension provision financed from national resources and the federal budget and applies to those citizens who, due to various reasons for becoming incapacitated, cannot use the pension insurance method (this state pensions). The state pension is provided to citizens for the following purposes:

· compensation for earnings (income) lost due to termination of public service upon reaching the length of service established by law upon retirement to an old-age (disability) pension;

· compensation for harm caused to the health of citizens during military service as a result of radiation or man-made disasters;

· providing disabled citizens with a means of subsistence in the event of disability or loss of a breadwinner.

State pensions, unlike labor pensions, are financed from the federal budget.

Pension insurance financed by insurance premiums of legal entities and individuals (insurance method of financing) - this is labor pensions. Financing of the payment of the insurance and funded parts of the labor pension is from the amount of insurance contributions of policyholders (employers) paid for compulsory pension insurance of employees to the Pension Fund budget.

To ensure financing of the payment of the insurance and funded parts from the PFR budget, a system of compulsory pension insurance has been introduced, which applies to citizens of the Russian Federation, as well as foreign citizens and stateless persons permanently or temporarily residing in Russia:

· working under an employment contract or a civil law contract, the subject of which is the performance of work, provision of services, as well as under a copyright or license agreement;

· providing themselves with work (individual entrepreneurs, private notaries, lawyers);

· working outside the territory of the Russian Federation, in case of voluntary payment of insurance premiums, unless otherwise provided by international treaties;

State pensions can also be classified on various bases:

1. Based on the source of funding, all state pensions can be divided into two types:

a) pensions paid from the funds of the Pension Fund of the Russian Federation;

b) pensions paid through allocations from budgets at various levels.

2. In relation to work and other socially useful activities, state pensions are divided into two types:

a) pensions earned by labor - labor;

b) social pensions, i.e. those that are prescribed without regard to labor.

In turn, labor pensions are divided into three types:

old age pension,

Disability pension,

Survivor's pension.

3. Based on the range of persons entitled to receive a pension, the following types of state pensions can be named: pensions for persons who worked on the basis of an employment contract; civil servants; judges; disabled people; persons who served in the military; persons affected by radiation or man-made disasters; participants of the Great Patriotic War; orphans, etc.

4. According to the regulations on the basis of which pensions are assigned, state pensions are divided into:

Pensions assigned on the basis of the Federal Law “On State Pension Provision in the Russian Federation” dated December 15, 2001 No. 166-FZ;

Pensions assigned on the basis of the Federal Law “On Labor Pensions in the Russian Federation” dated December 17, 2001 No. 173-FZ;

Pensions assigned on the basis of the Law of the Russian Federation “On pension provision for persons who served in military service, service in internal affairs bodies, the State Fire Service, authorities for control of the circulation of narcotic drugs and psychotropic substances, institutions and bodies of the penal system, and their families” dated 02/12/1993 No. 4468-1;

Pensions assigned on the basis of other laws

In Part 3 of Art. 39 of the Constitution of the Russian Federation provides that “voluntary social insurance, the creation of additional forms of social security and charity are encouraged.” In development of this constitutional norm, we now have non-state pensions in our country, which can be established by various legal entities and individuals (non-state pension funds, individual employers, private charity).

The current pension system provides not only numerous types of pensions, but also other payments, which in essence are also pensions, but have a different name. For example, judges have the right to receive a lifelong salary; citizens who have worked in organizations of the nuclear weapons complex of the Russian Federation, and citizens who have outstanding achievements and special services to the Russian Federation, can receive additional lifelong financial support.

Russia entered a market economy by inheriting the USSR pension system. Under this pension system, the pension of a citizen who worked all his life practically did not depend on the size of his salary and length of service. Payments were impersonal and went into a common treasury, from which they were distributed for pension payments.

Radical changes in the foundations of economic life in Russia in the early 1990s. led to changes in the principles of pension provision. Today, state pension provision is based on an extensive legislative framework and is universal. The following types of pensions are provided: old age, long service, disability, loss of a breadwinner, social.

The right to a labor pension is granted to all citizens engaged in labor or other socially useful activities.

Citizens who for some reason do not have the right to a labor pension are provided with a social pension on the terms and in the manner determined by the Federal Law of December 15, 2001 No. 166 FZ “On State Pension Provision in the Russian Federation”.

The source of funding for state pensions is:

- budget of the Pension Fund of the Russian Federation;
- the federal budget to provide all categories of civil servants (military personnel, employees of internal affairs bodies, etc.), as well as social pensions.

It should be noted that the Russian pension system, both previously and for the most part currently, is a distribution system, which, admittedly, is cheap to maintain. An alternative to this system is a savings system, the formation and operation of which is associated with a number of costs. However, most countries are moving away from distribution systems. This is caused, first of all, by the fact that in many countries the demographic situation is deteriorating. Thus, the population of Russia is decreasing on average by 700 thousand people annually, and by 2050, according to the State Statistics Committee of Russia, it may amount to only a little more than 100 million people, while for every worker there will be one or a little more than one pensioner.

Let's return to our example and assume that the number of workers and the number of pensioners are equal and amount to 45 million people each. In this case, contributions to the pension fund will amount to 2000 rubles* 45 million people *, *15% = 13500 million rubles;

the average pension will be 13,500 million rubles. : 45 million people = 300 rub.

It is quite obvious that when the ratio between the number of pensioners and the number of workers falls below a certain critical indicator, the state should increase either the percentage of contributions to the pension fund or the retirement age. Such measures can become an obstacle to economic development and lead to generational conflict. This is where we should look for the reasons why the distribution system is becoming obsolete and accumulative systems are beginning to develop.

The main features of the reformed pension system in Russia were reflected in the concept of reform of the pension system in the Russian Federation, adopted by the Decree of the Government of the Russian Federation of August 7, 1995. No. 790 “On measures to implement the concept of reform of the pension system in the Russian Federation.”

January 1, 2002 Russia has entered the next phase of development of pension reform, when the pension system, previously based on a purely distribution principle, was replaced by a mixed system that combines both distribution and savings principles.

As a result of reform, the pension system in the Russian Federation today is represented by 3 elements:

state pension provision financed from the federal budget;

compulsory pension insurance;

non-state pension provision.

State pension provision consists of the following types of pension payments:

- the basic part of the old-age labor pension;
- the basic part of the labor disability pension;
- the basic part of the labor pension in case of loss of a breadwinner;
- social pensions for disabled citizens;
- state pensions for military personnel;
- pensions for other specific categories of citizens.

State pension provision is carried out at the expense of the amounts of the unified social tax credited to the federal budget, as well as at the expense of allocations from the federal budget.

Compulsory pension insurance represents the insurance and funded parts of labor pensions and is carried out at the expense of mandatory insurance contributions transferred to the Pension Fund of the Russian Federation. The amount of insurance premiums is reflected in the individual account of the insured person.

Non-state pension provision is in addition to state pension provision and compulsory pension insurance. It can only be carried out through voluntary pension contributions to non-state pension funds.

A labor pension assigned for old age or disability is made up of 3 parts:

The base part is fixed, since April 1, 2006 it is 1035.09 rubles. and should be indexed based on inflation rates.

The insurance part of the labor pension (at the expense of the insurance part of mandatory insurance contributions).

The size of the insurance portion depends on the results of the work of a particular person and is based on a conditionally accumulative principle. The results of a citizen’s labor are taken into account by the Pension Fund of the Russian Federation on his individual account in the form of calculated pension capital. The insurance part of the labor pension, as well as the basic one, are based on the jointly and severally distribution principle, therefore they are elements of a unified distribution system.

The funded part of the labor pension (due to the funded part of mandatory insurance contributions).

Payment of the funded part of the labor pension is financed from the amounts of pension savings recorded in a special part of the individual personal account of the insured person.

It should be noted that starting from January 1, 2004, the insured person has the right to refuse to receive the funded part of the labor pension from the Pension Fund of the Russian Federation and transfer these funds to a non-state pension fund, thus taking the initiative to invest these funds to their benefit in non-state pension fund.

At the end of March 2006, 74 non-state pension funds were registered and operating as insurers operating in compulsory pension insurance. In 2004, about 2 billion rubles were transferred from the Pension Fund of the Russian Federation to the pension account of more than 236 thousand insured persons who chose non-state pension funds.

Just look at the statistics presented, which show that the number of non-state pension funds has increased 11 times over 11 years. Over the past six years, the size of pension reserves has grown almost 65 times, the number of fund participants has grown 32 times compared to the end of 1998 and amounted to more than 6 million people!