Contributions to the Pension Fund - how much is withdrawn from salary

How much of your salary goes to the Pension Fund?

The employer makes quite a lot of deductions from the employee’s salary, and this is not only the mandatory 2NDFL. By law, he is obliged to carry out social deductions from his salary himself and transfer this money to the budget.

What does the employer deduct besides taxes:

• contributions to the Pension Fund from salary amount to 22% of the accrued amount;
• A contribution to the Health Insurance Fund is also payable - 5.1%. In fact, this is payment for medicine (so, in our country it is not free at all);
• social insurance fund - 2.9%. This fund allocates funds to pay for sick leave. So, in fact, we also pay for our sick leave.

Pension contributions as a percentage of salary are the largest cost component. In general, the employer pays 30% of the accrued salary to government agencies, plus an additional 13% personal income tax is added to this. According to the law, personal income tax is paid from accrued wages, and all other contributions are based on the size of the salary, but at the expense of the employer himself.

Of course, many employers do not like this state of affairs, and they still make pension contributions from their salaries at the expense of the employees themselves, initially underestimating the real amount of wages.

What to do

You should make sure that no contributions have been made to the Pension Fund. It's better to check with several sources. For example, on the Pension Fund website or in accounting reports. So, the fact of violation has been established.

ATTENTION! Orally, or better yet in writing, we contact the line manager or a senior manager. Discuss the issue of interest and point out the fact of the shortage. Perhaps this is a mistake and the manager will take all measures to ensure that the accounting department eliminates the shortcomings.

In some cases, the boss tries to resolve the issue on his own, offering separate payment, explaining that you can get more “in an envelope.”

Threats, attempted dismissal, or additional bonuses will be used. The decision is up to the employee, but short-term gain will lead to financial loss in the long term. There is no point in talking about breaking the law.

How to submit a written request addressed to the manager? Its form is free, but it is important to take into account a number of nuances:

1. Official full name of the organization and full name, position of the head.
2. Personal details of the applicant: position, full name.
3. Describe the essence of the requirements. Indicate the period for which no money was transferred. The claim is made in an official business style without any emotional overtones.
4. We point out that in case of refusal, the data will be transferred to the prosecutor's office or the issue will be resolved through court.
5. Date of compilation and signature of the applicant.

If the issue has not been resolved, and after a month there are still no deductions, then you need to act more actively.

How are contributions to the Pension Fund from salary divided?

So, the percentage of contributions to the Pension Fund from salary is 22%. All this money is sent to the Pension Fund, but is divided into two large categories that pursue different goals:

1. 16% goes to the insurance part of the pension. This is a significant portion of the royalties. In fact, this money goes towards the formation of the citizen’s future pension. The more salary he receives, the larger the amount of pension contributions from it, the higher the pension will be in total.
2. 6% is the funded part of the pension. A citizen can manage this part and move money from the Pension Fund to NPFs - non-state funds. You can track how much is contributed to the Pension Fund for the savings part and monitor the growth of savings.

If we consider the insurance part, then it is impossible to somehow track how much you paid to the Pension Fund of the Russian Federation, unless you do independent calculations. This money is used to pay current pensioners. Then, when you also reach retirement age, the state will also provide you with support at the expense of young citizens - this is how the system works.

On January 1, 2021, a law came into force according to which all 22% of contributions to the Pension Fund will be allocated to an insurance pension. This rule will be in effect until the end of 2021.

This decision was caused by the fact that the Pension Fund of the Russian Federation is experiencing serious difficulties and a lack of funds. So, now the entire percentage of contributions to the Pension Fund is directed to one purpose. The savings account and the funds located on it do not go anywhere, you can manage it at your discretion, but it will not be replenished with payments from the employer.

What awaits the employer for violation?

​The legislation of the Russian Federation provides for liability for non-payment of insurance premiums to employees. Avoiding an obligation is considered a crime. We are talking not only about pensions, but also other types of payments (social, medical and others). Previously, penalties for transfers to the Pension Fund of the Russian Federation were indicated in the Federal Law under number 212. At the same time, employers paid a fine of up to 20% of the total amount and up to 40% if there was malicious intent.

Starting from 2017, such violations are considered tax violations. This means that the article defining the punishment has also changed. Now this is Art. 122 of the Tax Code of the Russian Federation, and in certain situations also articles of the Criminal Code of the Russian Federation (198, 199).

According to the law, transfers are made until the 15th day of the month following the month of accrual. If this day falls on a Saturday, Sunday or holiday, payment is made on the next business day. If the employer ignores the requirement, he will face a fine. The latter is accrued if the company has reduced the contribution base or incorrectly calculated payments.

The Tax Code of the Russian Federation states that for partial or complete non-payment of payments to the Pension Fund, a fine of 20% of the underpaid amount is imposed. If the employer’s actions were intentional, the amount of penalties increases to 40% (Tax Code of the Russian Federation, Article 122, paragraph 3). There are also contributions for injuries, which are prescribed in Federal Law No. 125. Here the amount of penalties ranges from 20 to 40 percent.

Recently, the Ministry of Finance of the Russian Federation provided clarifications regarding fines assessed for late payments to the Russian Pension Fund. In one of the letters, employees of the Ministry of Finance indicated that Federal Tax Service inspectors do not collect a fine from an enterprise if the latter does not make a transfer on time, but submits reports on time. In such a situation, only a penalty is charged. It turns out that a delay in payment is not a reason for the accrual of fines (Tax Code of the Russian Federation, Article 122).

In their letter, employees of the Russian Ministry of Finance refer to the decision of the Supreme Arbitration Court No. 57 of July 30, 2013. Consequently, an organization is fined for being late in payments only if it made an error in the calculation or did not submit the report within the deadline required by law. If there are no errors in the calculations and the documentation is submitted within the time limits specified by law, the violator is charged a small penalty of 1/300 of the key rate (for each day).

If the company is only one day late in payment, no penalty is paid. It is accrued the next day following the payment period. The day of payment is not included in the calculation.

Criminal liability

As noted, in 2021, an enterprise may face criminal liability for failure to fulfill obligations to pay insurance premiums. The situation occurs when we are talking about large and especially large amounts of debt. Involvement of an enterprise under the Criminal Code of the Russian Federation is possible from August 10, 2017. It was then that amendment to Federal Law No. 250 came into force. It states that criminal liability occurs if there is a debt of 5 million rubles or more. The amendments apply to debts that arose after August 10.

If the organization does not pay contributions (social, medical and pension), the investigator opens a case under Article 199 of the Criminal Code of the Russian Federation. The situation is classified as a crime for late transfer of funds or the presence of false information. If investigators prove that the company’s managers have not paid more than 5 million rubles to the budget over the course of three years (the total amount of fees, taxes and other payments), a criminal case will be opened. If the organization has not paid more than 15 million rubles, the maximum fine is 0.5 million rubles or more, and the criminal term is 6 years.

The Criminal Code of the Russian Federation is also valid for companies that are overdue on payments for injuries. Articles numbered 199.3 and 199.4 appeared in the code. Punishment occurs if an organization reduces the payment base, deliberately makes errors in calculations, or fails to submit reports on time.

If we are talking about a large amount (more than 2 million rubles of debt), the violator will face a fine of 0.5 million rubles and a more severe option - up to 4 years in prison. The company will be able to evade liability if it pays fines and penalties in full. But this opportunity is available only for the first violation. In the future, you will have to answer to the fullest extent of the law.

How are contributions to the Pension Fund made from wages?

The employee himself may not even think about it. The percentage of pension contributions, its calculation and transfer of funds are all a legal obligation of any company or entrepreneur that hires workers.

Payments are calculated only from the official salary of the employee. If he receives payment in an envelope, no deductions will follow. If partially in an envelope, then deductions will be calculated only from the officially posted amount.

If you are employed unofficially, the percentage of contributions to the Pension Fund will not be taken. Your pension will not be formed in any way.

By law, pension contributions in Russia are paid by the employer no later than the 15th of the next month. That is, for wages received by an employee in March, the company must make a contribution no later than April 15.

Any accountant knows how much is deducted from the salary to the pension fund. By the appointed time, the specialist carries out all calculations and transfers funds from the company’s account to a special Pension Fund account. Small individual entrepreneurs usually do not employ permanent accountants and hire temporary ones, who also do all the calculations and make transfers.

What part of the salary do we transfer to the Pension Fund each month?

In the Russian Federation, there is a limit on the annual salary (1,021,000 rubles) that an employee can receive. Within these limits, the rate for pension contributions will be up to 22%. If a citizen receives salaries above the maximum norm established by law, then the insurance deduction from the difference will be 10%.

For some groups of the population, the state provides a lower percentage of insurance contributions, among them employees of such organizations:

• Innovative – 14%;
• companies with a simplified taxation system working in the scientific field for government agencies – 13%;
• STS companies whose activities are related to the SEZ – 13%;
• organizations developing information technologies – 8%;
• SEZ companies in Crimea – 6%.

Attention! According to the legislation of the Russian Federation, organizations that are listed in the Russian International Ship Register are entitled not to pay an insurance premium for ship crew members.

How to check if your employer makes contributions

Every citizen has access to information about the size of his funded pension, which costs 6% of contributions. Logically, if this 6% is paid, then 16% for the social pension was also paid. If you know how much is transferred to the Pension Fund from salary to the funded part, then you can easily identify the remaining 16%.

For example, you see that in the past month your savings account was replenished by 1800 rubles, respectively, this is 6%. We need to calculate 16%. Through mathematical calculations we find that 16% is 4800 rubles. How much is paid to the Pension Fund from the salary in this case - 4800+1800, that is, 6600 rubles.

How to get information about the status of your savings account:

• on the State Services portal, subject to registration on it;
• at the territorial branch of the Pension Fund of the Russian Federation, if you have a passport, on a first-come, first-served basis.

If you see that the savings account has not been replenished or has been replenished, but by a smaller amount, you can ask questions to the employer. This action is illegal. To get started, just contact your accountant or management. It is possible that this is just a banal error that will be corrected immediately. Accountants know very well how much interest goes to the Pension Fund, but the human factor is not excluded.

If the employer “takes a stand,” then first of all you need to submit an application to the Pension Fund itself. A trial will follow. You can also immediately apply to the court, since this is a direct violation of your rights. Appeals are accepted within three months after the violation is discovered.

Contact your employer

Before going to court, it is recommended to try to resolve the conflict yourself. To do this, you should talk to your immediate supervisor.

Follow the standard procedure:

• write an official statement addressed to your immediate supervisor;
• ask him to accept you and try to talk to him;
• request payment documents to be presented to you;
• do not hesitate to demand that the employer fulfill his obligations;
• if all efforts are in vain, you can submit an application to the labor inspectorate, prosecutor's office, or court.

If the manager refuses to provide you with the papers you are interested in, explain that any employee has the right to get acquainted with documents that relate to the payment of pension contributions.

ATTENTION! View the completed sample complaint to the employer:

Problems with tracking information

Since the beginning of 2021, citizens have had problems obtaining information. The percentage of pension savings regarding the funded type of pension is temporarily transferred to the insurance account. As a result, the account in which movement can be tracked is not replenished. The funded pension is frozen until the end of 2021; there will be no movement of funds in any case, even if the employer correctly fulfills all its obligations.

So, what percentage of the salary the employer transferred to the Pension Fund can only be found out by directly contacting the Pension Fund. If you have doubts, it's better to do it. Usually, if the employer is a large and stable company, there are no problems. But if this is a small individual entrepreneur, fraud may occur.

We figured out what percentage the employer contributes to the Pension Fund. In addition to your salary, 22% goes to this body. The amount is not small, but it is what shapes your future pension. If you are not satisfied with how much is being contributed to the Pension Fund, you have the right to co-finance your future pension and deposit additional amounts into your savings account. In this case, you create an additional percentage of contributions to the Pension Fund yourself.

about the author

Irina Rusanova - higher education at the International East European University in the direction of "Banking". Graduated with honors from the Russian Economic Institute named after G.V. Plekhanov with a major in Finance and Credit. Ten years of experience in leading Russian banks: Alfa-Bank, Renaissance Credit, Home Credit Bank, Delta Credit, ATB, Svyaznoy (closed). He is an analyst and expert of the Brobank service on banking and financial stability. [email protected]

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Trust but control

Checking your retirement account is good financial hygiene. If you have a great relationship with your employer and you trust him, great. But it’s still better to check at least once every three months to see if everything is fine with your pension contributions. At a minimum, in case an error crept into the accounting calculations.

Show your citizenship. Employers who do not pay taxes and contributions harm you, first of all, and secondly, the whole country. Punish the crooks. Bring justice without looking back or regret.”

Sasha advises checking at least once every three months to see if everything is fine with pension contributions. At least in case there was an error in the accounting calculations. Checking your retirement account is good financial hygiene.

Comments: 46

Your comment (question) If you have questions about this article, you can tell us. Our team consists of only experienced experts and specialists with specialized education. We will try to help you in this topic:

Author of the article Irina Rusanova

Consultant, author Popovich Anna

Financial author Olga Pikhotskaya

1. Irina
   09.29.2021 at 13:27 Hello. I have a question. If a person was hired in May, and now it is September and there were no contributions to the Pension Fund, is this punishable for the employer?
   Reply ↓ Anna Popovich
   09.29.2021 at 15:23

   Dear Irina, we recommend that you contact the territorial division of the Pension Fund of the Russian Federation with a statement, which can be written in free form, about the fact of a violation of your rights. If a decision is made to go to court, then involve the Pension Fund as a third party. The employer faces not only financial, but also criminal liability.

   Reply ↓

Lawsuit

An extreme method when other authorities have not helped. For a claim, a serious evidence base must be collected, including past documents: acts, complaints, claims, etc.

ATTENTION! There is no clear form of the document. Each judicial authority (in a certain territory) has the right to introduce its own parameters for the claim. Information is published on the official website of the organization.

Let us note all the common points that are inherent in each claim:

1. Full name of the judicial authority and its actual address.
2. Information about the plaintiff: Full name, contact, passport details, residential or registration address.
3. Information about the defendant : Full name, contact, passport details, residential or registration address, as well as position and full name of the organization.
4. The essence of the claim, the reason for filing it. Describe the problem and options for solving it. In some cases, the amount of the claim.
5. Requirements from the employee with a mandatory reference to the violated regulations, including the entire evidence base: work book, extract from the Pension Fund, which proves the absence of deductions, extracts, certificates and other papers.
6. All documents are indicated separately.
7. Date of preparation and signature of the application.

The more evidence the plaintiff brings, the greater the likelihood of winning the case. Especially if there have already been appeals to other authorities. It is advisable to file a claim no earlier than 3 months after the discovery of the shortage. During this time, you can also attract the Pension Fund, which did not take the initiative and did not make its request.

NPF - is it safe?

Speaking about the security of non-state pension funds, it can be noted that all non-state pension funds included in the register of participants in the system for guaranteeing the rights of insured persons can be considered safe, since their activities are carried out according to a single principle and are regulated by the federal legislation of the Russian Federation. However, in addition to general guarantees, there are individual indicators of the degree of reliability of NPFs.

In February 2021, the highest ratings from RA Expert and the National Rating Agency were received by such non-state pension funds as Evolution, Gazfond Pension Savings, and VTB.

Interesting: Are non-state pension funds deceiving Russians?

When choosing a fund, you should also focus on such an indicator of reliability as its period of operation, and the first NPF appeared in Russia in 1990. The stable position of a non-state pension fund can be evidenced, albeit rather indirectly, by the total number of clients and the size of assets.

How to become a self-employed volunteer

If you decide to pay contributions towards a future pension, you must first register with the Pension Fund of the Russian Federation - voluntarily enter into legal relations under compulsory pension insurance.

To do this, you need to submit to the Pension Fund at your place of residence:

• registration application;
• information confirming the fact of registration with the tax authority as an NPA taxpayer (obtained through the “My Tax” mobile application).

After submitting the application, the Pension Fund will register the self-employed person and issue him a registration notice.

How is experience calculated?

The insurance period for self-employed volunteers will begin to count from the date they submit the application.

Moreover, the length of service also depends on the amount of contributions paid.

Even if the application was submitted at the beginning of the year (or even the previous year), but before December 31 the self-employed person paid contributions in an amount less than the established minimum, not the entire year will be counted toward his length of service. The Pension Fund will calculate the length of service in proportion to the contributions paid.

Thus, for 1 year of pensionable service in 2021, a self-employed person must pay 32,448 rubles .

How to earn the right to a pension

If a self-employed person simultaneously works somewhere under an employment contract, the issue of a future pension is less pressing for him, because contributions for him are paid by the employer, the self-employed person has work experience and no points whatsoever.

If the self-employed person is already a pensioner, then the issue of lack of experience and points under NAP is also irrelevant for him.

But the rest of the self-employed, if desired, can voluntarily form their pension rights.

To replenish their individual pension insurance with experience and points, self-employed people need to enter into voluntary legal relations for compulsory pension insurance and pay a contribution.

What are pension contributions?

Pension contributions are what a pension is formed from during the working life of a citizen of the Russian Federation. After all, every citizen can apply for regular pension payments only after he has completed the work experience established by law. This happens if the person is officially employed, and his employer regularly transfers contributions to the account of state funds.

The size of the service pension is determined by 4 main factors:

• Individual savings of a person.
• Wage.
• Insurance deductions from the place of work.
• Insurance length is the total duration of the working period.

Note!

The size of the pension may vary depending on other factors. For example, these could be benefits. But they play a minor role in the formation of pensions. And, as a rule, they represent only an extra charge of 1-3 thousand rubles.

How are points calculated?

Let's calculate how many pension points a self-employed person will receive if they pay voluntary contributions.

The number of points is affected by three parameters:

• the amount of contributions paid;
• the maximum base for calculating contributions, which is different for each year and is established by the Government;
• the contribution rate, which is now 22%.

The formula for calculating points is as follows:

IPC = (DZ/22*16)/206 720 * 10,

Where

• DV - voluntary contributions;
• 22% - general contribution rate;
• 16% - individual part of the tariff;
• RUB 206,720 — contributions at an individual rate from the maximum base (1,292,000 * 16%)

Thus, having paid the minimum amount of contributions (RUB 32,448), a self-employed person will receive 1,142 points.

Having paid the maximum amount of contributions (RUB 256,185.60), a self-employed person will receive 9.013 points.

How many fees should I pay?

Federal Law No. 167-FZ specifies the minimum and maximum amounts of voluntary pension contributions. For ordinary individuals and for NAP payers, they are slightly different.

For the self-employed, the voluntary contribution is accepted as equal to the fixed contributions of the individual entrepreneur.

In 2021, the minimum contribution is 32,448 rubles .

You can pay a smaller amount, but then a period proportional to the payment will be included in the insurance period.

The maximum amount of insurance premiums is calculated based on 8 minimum wages and the contribution rate.

In 2021, the maximum contribution is 256,185.60 rubles .

Contributions can be paid in one lump sum or in installments throughout the year. Payment must be made by December 31st.

KBK - 39210202042061000160 - Insurance premiums paid by persons who voluntarily entered into legal relations for compulsory pension insurance, credited to the Pension Fund for the payment of an insurance pension.