Tariffs of insurance contributions for compulsory pension insurance

How is it formed?

Employers transfer insurance contributions to the Pension Fund of Russia (PFR) - 22% of your salary. This 22% is not deducted from your salary and has no relation to personal income tax (13%), but is paid at the expense of the employer. Until 2014, 22% was distributed between insurance (16%) and funded pensions (6%). And since 2014, the funded pension has been “frozen”, and all 22% goes to the insurance pension.

You can only manage a funded pension - the amount that you managed to accumulate before the “freezing”. For example, transfer your savings to a non-state pension fund or leave them in the Pension Fund. The insurance pension is managed by the Pension Fund of Russia and consists of a fixed and variable part. Since 2015, the variable part has been formed in points - this is 16% of contributions out of 22% paid by the employer from the employee’s salary. And 6% is not converted into points and is used to form a fixed payment.

Procedure for applying for a pension

Find out about the procedure, how to apply for a pension, where to apply, and what papers are needed for this. It is recommended to start processing the payment in advance in order to have time to fully prepare the paperwork. With a complete package, you must contact the authorized body for the calculation and payment of benefits. There are step-by-step instructions for calculating payments and submitting documents to the Pension Fund. A complete list of documents is given below.

Deadlines for submitting documents

The second step is submitting documents to the Pension Fund of the Russian Federation. After collecting at any time after reaching old age (for women the age should be 55, for men - 60 years or more), you must contact the Pension Fund of your region to assign and calculate the amount of payments. Then the calculation of payments for those born before 1967 begins from the date of submission of the application with a complete set of documents.

Where to apply

If the Pension Fund requests additional information, the specialist accepting the documents does not have the right to refuse to submit the application. The applicant must provide the missing information within 3 months. If the deadlines are met, compensation will be accrued from the day the application is submitted. If the deadline is missed, the full package of documents will need to be submitted again, and the date of application for payment assignment will be changed. The application to the fund must be considered within 10 days from the date of submission of the full package of papers.

After calculating the payment, the moment of its receipt is important. If all documents are completed correctly and submitted on time, the amount will be calculated and issued within the 10th day. If the pensioner submitted bank card or account details, then the payment is made to it on the 10th day, and there is no need to apply anywhere. When receiving money by mail, there may be a delay of 1-3 days for the postal service to process the new application. If the amount is less than the subsistence minimum (it is 10-11 thousand rubles), contact the Pension Fund.

The last step applies to those citizens who continue to work after retirement. Payments are recalculated for them. It is necessary to submit to the Pension Fund a certificate from the place of work about the accrued wages for the year and the insurance compensations made, fill out and submit the corresponding application to the fund employee. It will be reviewed within 10 days. Each person chooses for himself whether to work or immediately after reaching old age to retire.

What documents need to be provided

The first step is preparing documents. There is the following list of papers:

1. passport for Russian citizens or residence permit for citizens of foreign countries;
2. TIN;
3. all forms about studies and education;
4. in the original and copies - work book;
5. If necessary, certificates from the employer may be required;
6. insurance certificate (SNILS);
7. marriage certificate;
8. a certificate confirming the place of residence and existing family composition;
9. copies of dependents' identification documents;
10. a certificate of the average salary of the employee at his last place of work;
11. details of the banking institution that will deliver payments;
12. application to the Pension Fund;
13. certificate of average monthly salary up to 01/01/2002 for 60 consecutive months;
14. a certificate stating that no other type of payment has been assigned to the person.

How are insurance premiums converted into points?

When it comes to insurance pensions, the concept of points comes up all the time. But we know that the employer makes contributions in cash for the employee. How many points are these and how are they calculated?

Formula for converting savings generated before 2015 into points: PC = SC / SPK

PC – points that a citizen earned before 2015 SC – insurance pension formed as of December 31, 2014 (excluding fixed payment) SPK – value of a pension point as of January 1, 2015 = 64 rubles. 10 kopecks

For example, Ivan Vladimirovich’s pension savings as of December 31, 2014 amounted to 500,000 rubles. We will calculate the amount of the insurance pension (SP) in accordance with the rules specified in the Federal Law of December 17, 2001 N 173-FZ. SP (insurance pension) = PC (pension capital) / T (expected period of pension payment) + B (fixed amount of insurance pension)

MF = 500,000 rub./ 228 months + 3,610.31 rub. = 5,803.29 rub. Now let's calculate the number of points. PC = 5,803.29 / 64.1 = 90.535 Thus, the man earned 90.535 points before 2015. But, since he is not yet 60 years old, current employer contributions will be added to these points, which are transferred according to a different scheme.

Scheme for converting current employer contributions into points, in effect since 2015: Number of points = employer contributions / (maximum contribution per year * 10)

Employer contributions - only 16% of the 22% paid by the employer from the employee’s salary are taken into account in the calculation. 6% goes to the formation of a fixed payment and is not converted into points. The maximum amount of contributions is - in 2021, the maximum annual salary from which insurance premiums are paid is 796,000 rubles. Accordingly, the maximum contribution amount is calculated as 16% of 796,000 rubles and amounts to 127,360 rubles. 10 is a multiplier introduced for the convenience of calculating pension points.

Also, points are awarded additionally:

• for compulsory military service by conscription - 1.8 points
• for leave to care for the first child - 1.8 points, for the second - 3.6, for the third - 5.4
• for caring for a disabled or elderly person - 1.8 points.

Let's look at it with an example. Ivan Vladimirovich’s salary is 30,000 rubles per month, per year - 360,000 rubles. Thus, the maximum contribution amount is 57,600 rubles (360,000*16%= 360,000/100*16). Points will be calculated from this contribution amount. Now let’s calculate how many points Ivan Vladimirovich will accumulate for each year of work, starting from 2015: 57,600 / 127,360 * 10 = 4.52 points

Point formula

The formula for calculating the score is:

IPC = SV / SVmz * 10

IPC - individual pension coefficient (point);

SV - the amount of contributions at the individual rate (your salary for the year * 16%);

SVmax - the amount of contributions at the individual rate from the maximum base (maximum base * 16%).

That is, in order to calculate the number of points awarded to you, you need to divide contributions from your salary by contributions from the maximum base and multiply the result by 10.

The formula can be simplified according to the rules of mathematics by putting your annual salary in the numerator and the maximum base in the denominator.

The maximum base for insurance premiums for each year is established by the Government. In 2021, for contributions to compulsory pension insurance it is 1,292,000 rubles.

Table 3. Limit base for contributions to compulsory pension insurance:

How are points converted into rubles when you retire?

Everything is very simple here, you only need to multiply two numbers: Insurance pension = number of points * cost of 1 point

For example, Ivan Vladimirovich accumulated 118 pension points during his work experience. Since it is impossible to know in advance how much 1 point will cost in 5-7 years, in our example we will take the cost of 1 point as in 2021 - 1 point is equal to 74.27 rubles. The insurance pension, not including the fixed part, will be 8,763.86 rubles (118 * 74.27). To calculate the size of the insurance pension that Ivan Vladimirovich will receive, we will add a fixed payment (it is the same size for everyone) - in 2021 it is 4558.93 rubles. The total insurance pension will be 13,322.79 rubles.

Fixed payment, its size in 2021

The fixed payment amount in 2021 is 6044.48 rubles. for persons who have reached retirement age. Depending on the category of pensioners, it may vary:

• 7,474.35 rubles for persons with more than 15 years of work experience in the Far North, with 25 years of experience for men and 20 for women.
• 9965.80 - for disabled people of group I.
• 4982.90 - for disabled people of group II.
• 2491.45 - for disabled people of group III.
• and some other categories, in accordance with the law of December 28, 2013 N 400-FZ.

Indexation of the fixed part occurs every year on February 1, taking into account the growth of inflation. From April 1 every year, the Government may consider increasing it based on the income of the Pension Fund.

This is important to know

There are conditions under which a pension is granted. You must have a minimum established work experience and a minimum number of accumulated points. If you plan to retire from 2025 and after that you must have 15 years of service and 30 points. The minimum requirements for other years are shown in the table:

Maximum points

At the end of each year, pension points are credited to the individual personal accounts of Russians, the number of which depends on the size of their salary. However, there is a limitation. No matter how high your salary is, you will not receive more than the maximum points.

Table 2. Maximum points:

Results

The presence of work experience established by law for the transition period, taking into account the gradual increase in the retirement age, is a necessary condition for the appointment of an old-age insurance pension.
The requirements for determining the periods included in the length of service for assigning a pension are the same for men and women. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

What is an insurance pension?

Benefits paid to citizens every month and provided in the form of compensation for wages or other payments lost due to a health condition that does not allow them to perform work (or old age and other circumstances: loss of a breadwinner) are called insurance pension .

The presented concept and the conditions for its receipt, as well as payments in Russia, are determined by Federal Law No. 400.

Elena Smirnova

Pension lawyer, ready to answer your questions.

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According to the rules, a fixed cash payment is added to the insurance pension benefit, depending on the type of pension.