Bodies providing pensions in the country of the Russian Federation. Pension provision. Pension Law

Its purpose and recalculation

Currently, pension management in Russia is fragmented to a much greater extent than in the USSR. It was managed by the Ministry of Social Security of the RSFSR, as well as by three allied departments that had their own pension authorities of the Ministry of Defense, the Ministry of Internal Affairs and the KGB. Now the number of federal executive authorities that have “their own” pension authorities has increased.

Since Russia failed to create a unified federal system of state pensions (although it was intended), the pension system turned out to be fragmented, and it was not possible to create a unified pension management system, and the tendency towards its disunity is becoming more and more apparent. Pension provision is managed by: the Ministry of Labor, and in some regions the body of the Pension Fund of the Russian Federation, the Ministry of Defense, the Ministry of Internal Affairs, the FSB, Ministry of Justice, Prosecutor's office, tax service, police, customs service, etc.

Pension provision in accordance with the Law of 1990 and some other laws, for example the Law “On State Guarantees and Compensations for Persons Working and Living; regions of the Far North and equivalent areas” is carried out by state bodies of social protection of the population and partly by the bodies of the Pension Fund of Russia.

The Ministry of Labor of the Russian Federation and the Ministry of Social Protection and Rural Affairs of the Russian Federation were abolished by the Decree of the President of the Russian Federation of August 14, 1996, which determined the structure of executive authorities. This Decree created the Ministry of Labor and Social Development on the basis of the abolished ministries. One of the oldest Russian departments, which traditionally supervised the assignment and payment of pensions to workers, employees, collective farmers, conscripts, some other categories of citizens and their families, ceased to exist. For more than 75 years it was called the People's Commissariat for Social Security, the Ministry of Social Security, and more recently - the Ministry of Social Protection of the Population. The last name is clearly unfortunate. An executive body with this name should not manage pensions provided to citizens for labor and service. Such citizens deserve a pension; they protected themselves. The function of such a body is to organize assistance to citizens who are in need due to various special circumstances, to create shelters for them, etc.

Nowadays, state policy and management in the field of pension provision are thus carried out by several departments, each of them defending the interests of “its” pensioners, and the Ministry of Labor and Social Development does this worst of all, as is clearly evidenced by the results of its activities.

Reorganizing the management of pension provision, as well as the entire social security system, is unlikely to have a positive impact on solving the most pressing problems in this area, rather the opposite. We can only regret that among dozens of federal ministries and departments there was no place for one whose activities affect the interests of tens of millions of people - pensioners, veterans, families with children, including disabled children.

The name of the newly created ministry also raises serious objections. After all, “social development” is the development of the entire society, all spheres of its life and activity, in particular science, education and culture, protection of public health and the environment, material production, etc.

Today, more than ever, the need for a centralized, well-functioning and organized federal pension service is obvious. Disunity in management is also reflected in the quality of pension provision for various categories of citizens. Ultimately, it is “ordinary” pensioners who suffer, i.e. those citizens whose pensions are assigned and paid on a general basis by the social protection authorities. Gum, where issues related to the organization of pension management are resolved, for some reason they do not allow the possibility of assigning a pension in one institution to a soldier and an officer, a worker and a general, a peasant and a federal official, etc., as well as establishing pensions for them on the basis single law. Locally - in cities, districts - there are corresponding local bodies: social protection of the population, the Pension Fund of Russia, military registration and enlistment offices, etc.

§ 2. Applying for a pension, documents required for its assignment

According to the 1990 Law, the rules for applying for a pension, its assignment and payment, confirmation of work experience by testimony, and maintaining pension documentation are established in the manner determined by the Government of the Russian Federation. All these are procedural issues related to the implementation of existing rights. After all, it is not so important which body you should apply for a pension to, how the decision is made and how it is formalized, what kind of pension documentation is maintained, etc. These issues may well be resolved by the Government or, on its instructions, by the relevant department. This has always been the case in our country and before. Another thing is important: what is the size of the pension, can it guarantee a decent life?

The Ministry of Social Protection has issued several acts (they are called differently) relating to these issues. Some of them were published jointly or in agreement with other departments. They regulate the rules for applying for a pension, submitting it for its purpose and processing the relevant documents.

An application for the assignment of a labor pension to working citizens, as well as members of their families for the assignment of a survivor's pension, is submitted in practice through the administration of the enterprise, institution, or organization at the place of the citizen's last work. This simplifies the procedure for applying for a pension. If desired, these citizens can apply for a pension directly to the social security authority at their place of residence.

Citizens who have left work, members of their families in the event of the loss of a breadwinner, as well as all citizens applying for a social pension, submit applications to the district (city) social protection authority at their place of residence.

Citizens entitled to a pension have the right to apply for a pension at any time after the right to it arises, without any time limit. You can apply for an old-age pension even before reaching the appropriate retirement age.

What documents are required to assign a pension? It depends on what kind of pension the citizen applied for. The general rule is this: it is necessary to confirm with documents all the circumstances on which the right to a pension and its amount depend, including the right to pension supplements and its increase in appropriate cases. Thus, as a rule, documents on age and the corresponding general, and, if necessary, special work experience, as well as earnings, are attached to the application for an old-age pension. However, in a number of cases, additional documents are also necessary: evidence that the woman gave birth and raised five or more children until the age of 8 (they are required to assign a pension on preferential terms to a mother with many children); on recognition of the applicant as a disabled person of group I or in need of outside care based on the conclusion of a medical institution (confirmation of this circumstance is necessary to establish an allowance for care); about disabled family members who are dependent on the person applying for a pension; about awarding relevant state awards (such documents are needed to increase pensions), etc. Documents on the death or unknown absence of the breadwinner, the date and cause of his death, age or disability, dependency of the citizens for whom the pension is assigned, and their relationship to the breadwinner are attached to the application for a pension in the event of the loss of a breadwinner. In addition, other documents may be required, for example, about the total work experience of the breadwinner, about an industrial accident that resulted in the death of the breadwinner, about the earnings of the breadwinner, about the education of family members aged 18 to 23 years, etc.

Since Russia failed to create a unified federal system of state pensions (although it was intended), the pension system turned out to be fragmented, and it was not possible to create a unified pension management system, and the tendency towards its disunity is becoming more and more apparent. Pension management is carried out by: the Ministry of Labor, and in some regions the body of the Pension Fund of the Russian Federation, the Ministry of Defense, the Ministry of Internal Affairs, the FSB, the Ministry of Justice, the Prosecutor's Office, the tax service, the police, the customs service, etc.

1. The Pension Fund of the Russian Federation is the main body for pension provision

Organization of work of territorial and local bodies of the Pension Fund of the Russian Federation

2. Interaction of the Pension Fund of the Russian Federation with non-state pension funds

3. Interaction of Pension Fund bodies with other bodies

The Pension Fund of the Russian Federation (PFR) is the main body for pension provision. The Pension Fund of the Russian Federation was formed by a resolution of the Supreme Council of the RSFSR dated December 22. 1990 in connection with the adoption of the Federal Law of the Russian Federation of November 20, 1990 “On State Pensions in the Russian Federation” (lost in force from January 1, 2002), which provided that the financing of pension payments is carried out by the Pension Fund. The Regulations on the Pension Fund were approved by a resolution of the Supreme Council of the Russian Federation dated December 27, 1991. OPS in the Russian Federation is carried out with the direct participation of the Pension Fund, the legal basis for its activities is the Federal Law of December 15, 2001. “On compulsory pension insurance (OPS) in the Russian Federation.” The Pension Fund was formed for the purpose of state financial management of pension provision in the Russian Federation. The Pension Fund of the Russian Federation is an independent financial and credit institution that operates in accordance with the legislation of the Russian Federation and the Regulations on the Pension Fund of the Russian Federation. The Fund carries out certain banking operations in the manner established by the legislation on banks and banking activities in force in the Russian Federation. The funds of the Pension Fund of the Russian Federation are the state property of the Russian Federation, are not included in the budgets or other funds and are not subject to withdrawal.

The Pension Fund provides:

Targeted collection and accumulation of insurance premiums, as well as financing of expenses provided for by the Regulations;

Organization of work to recover from employers and citizens guilty of causing harm to the health of workers and other citizens, the amount of state disability pensions due to a work injury, occupational disease or loss of a breadwinner;

Capitalization of the fund’s assets, as well as attracting voluntary contributions to it (including currency values) from individuals and legal entities;

Control, with the participation of tax authorities, over the timely and complete receipt of insurance contributions to the Pension Fund, as well as control over the correct and rational expenditure of its funds;

Organization and maintenance of individual (personalized) accounting (IPU) of insured persons (IP) in accordance with the Federal Law "On individual (personalized) accounting in the system (OPS) - compulsory pension insurance", as well as organization and maintenance of a state data bank for all categories of insurance payers contributions to the Pension Fund;

Interstate and international cooperation of the Russian Federation on issues within the competence of the Pension Fund;

Participation in the development and implementation in the prescribed manner of interstate and international treaties and agreements on pensions and benefits;

Conducting research work in the field of OPS;

Explanatory work among the population and legal entities on issues within the competence of the Pension Fund.

The Pension Fund can take part in financing social protection programs for elderly and disabled citizens.

Pension Fund funds are generated from:

Insurance premiums;

Federal budget funds;

Amounts of penalties and other financial sanctions;

Income from the placement (investment) of temporarily free capital assets;

Voluntary contributions of individuals and organizations paid by them not as insurers or APs;

Other sources not prohibited by the legislation of the Russian Federation.

Pension Fund funds are allocated to:

*payment in accordance with the legislation in force on the territory of the Russian Federation, interstate and international treaties of state pensions, including to citizens traveling outside the Russian Federation;

*providing financial assistance to elderly and disabled citizens by social protection authorities;

*financial and logistical support for the current activities of the Pension Fund and its bodies;

* other events related to the activities of the Pension Fund.

The management of the Pension Fund is carried out by the board of the fund and its permanent executive body - the executive directorate. The PFR board includes ex officio chairman, first deputy, deputy chairmen of the board and executive director of the PFR, as well as managers of PFR branches. The board of the Pension Fund may include representatives of public, religious and government organizations, associations, institutions and enterprises whose activities are related to protecting the interests of pensioners, disabled people and children. Managers of PFR branches in the republics of the Russian Federation, heads of ministries and departments of the Russian Federation, and the Central Bank of the Russian Federation can take part in the work of the PFR board with the right of an advisory vote. .

Pension Fund Board:

* bears responsibility for performing functions within the competence of the fund;

*determines the future and current objectives of the fund;

* approves the budget, cost estimates (including the wage fund) of the fund and its bodies, reports on their execution, as well as its structure and staffing;

*appoints and dismisses the executive director and his deputies, the chairman of the audit commission of the fund and the heads of its branches;

*approves regulations on the executive directorate, audit commission and regional bodies of the fund;

*issues, within its competence, regulations on issues related to the activities of the fund;

The Board of the Pension Fund of the Russian Federation is headed by a chairman, who is appointed and dismissed by the President of the Russian Federation. To monitor the activities of the executive directorate of the Pension Fund and its regional bodies, an audit commission is formed. Enterprises, organizations, institutions, including banks, are required to submit to the PFR departments in districts and cities, the audit commission the necessary documents and information related to the activities of the fund, with the exception of information constituting a trade secret, the list of which is established by law. Employees of the Pension Fund of Russia system are equal in terms of medical and consumer services to employees of the apparatus of the relevant executive authorities. Pension Fund employees in districts and cities are subject to compulsory state personal insurance and have the right to compensation for damage caused to them in the manner and under the conditions established for employees of the State Tax Service of the Russian Federation. The Pension Fund of Russia is a legal entity and has a seal with the image of the State Emblem of the Russian Federation and its name. The location of the Pension Fund is Moscow.

Organization of the work of territorial and local bodies of the Pension Fund. The PFR branch in the constituent entities (hereinafter referred to as the Branch) is created by decision of the fund’s board to carry out state management of pension finances and organize pension provision.

In its activities, the Department is subordinate to the Pension Fund of the Russian Federation and is guided by the Russian Federation, the current legislation of the Russian Federation and other legal acts of the Russian Federation, decisions of the board of the Pension Fund of the Russian Federation and its executive directorate, as well as instructions from the Ministry of Labor and Social Development of the Russian Federation on the application of pension legislation.

The department is the legal successor to the rights and obligations of the social protection authorities regarding the organization of work on the assignment (recalculation) of pensions, the payment of pensions and social benefits for the burial of deceased pensioners who were not working on the day of death.

Financing of the costs of maintaining the Branch is covered by the funds of the Pension Fund and the budget of the constituent entities of the Russian Federation in accordance with the Agreement between the Pension Fund and the administration of the constituent entities of the Russian Federation.

Funds received into the account of the Branch are federal property, have a special purpose, are not included in the budgets and budgets of the constituent entities of the Russian Federation, other funds and are not subject to withdrawal.

The Pension Fund has the right to write off funds without acceptance from all accounts of the Branch.

The department provides:

*execution of the Branch’s budget in accordance with the planned indicators approved by the Pension Fund Board;

*execution of the cost estimate for the maintenance of the Branch approved by the Pension Fund Board;

*financing expenses for the payment of labor pensions and social benefits for the burial of deceased pensioners who were not working on the day of death;

*transfer in accordance with the procedure established by the board of the Pension Fund of the Russian Federation excess balances of funds in accordance with the approved working capital standard;

*management and control over the activities of the Pension Fund of Russia departments and pension insurance departments of the Pension Fund of the Russian Federation in cities (districts);

*bringing the planned indicators of the income and expenditure parts of the annual and quarterly budget of the department, approved by the Pension Fund of Russia, to the Pension Fund of Russia departments and pension insurance departments of the Pension Fund of the Russian Federation in cities (districts);

*conducting and quarterly submission in the prescribed manner to the Pension Fund of the Russian Federation of an analysis of the implementation of planned budget indicators of the Branch;

*organization and maintenance of a state data bank for all categories of payers of contributions to the Pension Fund in accordance with current legislation;

*organizing work on assigning (recalculating) pensions, paying pensions and social benefits for the burial of deceased pensioners who were not working on the day of death, maintaining a database on pensioners;

*organization and maintenance of IPU ZL in accordance with the Federal Law dated April 01, 1996. “On individual (personalized) accounting in the pension insurance system”;

*organization and maintenance of individual accounts in the OPS system;

* resolution of disputes regarding the payment of contributions, assignment (recalculation) of pensions, payment of pensions and social benefits for the funeral of deceased pensioners who were not working on the day of death (deductions from pensions, recovery of overpaid pension amounts, etc.);

* generalization of the practice of applying legislation on pensions, on the payment of social benefits for the funeral of deceased pensioners who were not working on the day of death, on the payment of contributions to the Pension Fund, as well as the preparation of relevant proposals for its improvement;

*reception of citizens, consideration of their proposals, applications and complaints on issues within the competence of the Department, taking appropriate measures on them;

*attracting voluntary contributions (including currency values) from individuals and legal entities;

*control with the participation of tax authorities over the timely and complete receipt of payments to the Pension Fund, as well as control over the correct and rational expenditure of Pension Fund funds;

*drafting and submitting, in the prescribed manner, the draft budget of the Branch (quarterly, annual) in accordance with the Federal Law and the resolution of the PFR board on the PFR budget, applications for financing the payment of pensions and social benefits for the burial of deceased pensioners who were not working on the day of death, as well as proposals for structure, staffing and cost estimates for maintaining the Department;

*maintenance of accounting, preparation of the required accounting and statistical reporting, including the preparation of a consolidated payroll statement for contributions to the Pension Fund, as well as submitting them in the prescribed manner to the relevant authorities;

*organization of explanatory work on issues of pensions and insurance, payment of contributions;

*providing legal assistance to employers who represent citizens for the assignment (recalculation) of state pensions;

*organization and maintenance of reference and codification work on legislation;

*protection of confidential information in accordance with regulatory documents and instructions of the board, the Executive Directorate of the Pension Fund of Russia;

*organizing the archiving of documentation related to pensions and insurance, collection of contributions to the Pension Fund and personalized accounting (PA);

* selection, placement and training of personnel, as well as their social protection;

*resolving other issues within the competence of the Department in accordance with the current legislation of the Russian Federation.

The department may, in accordance with the procedure established by the board of the Pension Fund of Russia, take part in the financing of social protection programs for elderly and disabled citizens in the amounts approved by the board and in agreement with the administration of the constituent entities of the Russian Federation.

The organization of the activities of the Department and its subordinate bodies is carried out using modern hardware and software.

The management of the Branch is entrusted to the manager, who is appointed to the position by the board of the Pension Fund of Russia in agreement with the administration of the constituent entities of the Russian Federation.

Branch Manager:

* bears full responsibility for the performance of the work assigned to the Department;

*determines the long-term and current tasks of the Department;

*approves, in accordance with the structure, number and monthly payroll approved by the PFR board, the staffing schedules of the PFR Branch, PFR directorates and PFR pension insurance departments in cities (districts), as well as cost estimates for the maintenance of PFR directorates and PFR pension insurance departments in cities (districts) ) within the limits of funds allocated for these purposes;

*has the right to issue collection orders for the debiting of funds in an indisputable manner from the current accounts of the Pension Fund of the Russian Federation and pension insurance departments of the Pension Fund of the Russian Federation in cities (districts);

*concludes and terminates employment contracts with employees of the Branch;

*without a power of attorney, acts on behalf of the Branch, disposes of its property, enters into contracts within the competence determined by the board of the Pension Fund of the Russian Federation, issues powers of attorney;

*is the manager of funds allocated for the payment of pensions and social benefits for the burial of deceased pensioners who were not working on the day of death, as well as for the maintenance of the Department;

* issues orders and gives instructions mandatory for employees of the Branch, PFR departments and pension insurance departments of the PFR in cities (districts);

*appoints heads of Pension Fund departments and pension insurance departments of Pension Funds in cities (districts) in agreement with the relevant administration;

* resolves other issues within his competence.

The branch is a legal entity, has federal property under operational management, an independent balance sheet, current and other bank accounts, can acquire and exercise property and non-property rights and bear responsibilities, and be a plaintiff and defendant in court.

The department has a seal with the image of the State Emblem of the Russian Federation and its name, as well as letterheads and stamps.

The decision on liquidation or reorganization (merger, accession, spin-off, division, transformation) of the Branch is made by the board of the Pension Fund of the Russian Federation in accordance with the conditions and procedures established by the legislation of the Russian Federation. In the event of liquidation of the Branch, the property is transferred to the Executive Directorate of the Pension Fund of Russia.

Interaction between the Pension Fund and Non-State Pension Funds

Currently, a state co-financing program is being actively implemented, aimed at attracting funds from the population to increase pension savings, i.e. a citizen of the Russian Federation makes part of the contributions to the formation of the funded part of his future labor pension independently, and part is reimbursed by the state. Funds for financing the funded part of a citizen’s labor pension are located either in the Pension Fund of the Russian Federation or in one of the non-state pension funds. Thus, non-state structures - non-state pension funds - are involved in financial and legal relations. Non-state pension fund (NPF)) - a special organizational and legal form of a non-profit social security organization. The peculiarity of the NPF lies in its legal status, which is regulated not only by the norms of the State Enterprise, but also by the norms of administrative and financial law in terms of the control of the NPF by the Federal Service for Financial Markets, licensing of their activities, transfer of pension savings to the Pension Fund (for example, in the event of cancellation of the NPF license ) etc. “Federal Law dated 07.05. 1998 N 75-FZ "On non-state pension funds").

In accordance with Regulations dated June 30, 2004 N 321, the Ministry of Health and Social Development of the Russian Federation is a federal executive body that carries out the functions of developing state policy and legal regulation in various areas, including in the field of pensions, non-state pensions , social insurance, including payment of insurance premiums. (Resolution of the Government of the Russian Federation of June 30, 2004 N 321 “On approval of the Regulations on the Ministry of Health and Social Development of the Russian Federation”).

In accordance with the Decree of the Government of the Russian Federation dated December 30, 2003. N 798 A non-state pension fund carrying out mandatory pension insurance must notify the territorial body of the Pension Fund of the Pension Fund about newly concluded contracts on mandatory pension protection within one month from the date of concluding the contract on mandatory pension insurance in writing in the form. NPFs, like the Pension Fund of the Russian Federation, are obliged to inform APs about the status of their pension account of the accumulative part of their labor pension and about the results of investing pension savings before September 1. (Resolution of the Government of the Russian Federation dated December 30, 2003 N 798 “On approval of the Rules for notifying NPFs implementing OPS, the Ministry of Labor and Social Development of the Russian Federation and the Pension Fund of the Russian Federation about newly concluded agreements on OPS.” Letter from the Pension Fund dated September 21, 2004 N GB-22- 25/10241 "On the acceptance of notifications about newly concluded agreements on public safety nets."

The NPF is obliged to transfer pension savings funds to the Pension Fund on behalf of the AP in the following cases:

Termination (termination) of the agreement on mandatory security between the NPF and the AP in connection with the satisfaction of the AP’s application to transfer to the Pension Fund of the Russian Federation;

Cancellation of the license of a non-state pension fund to carry out pension provision and pension insurance activities;

Death of an AP in the absence of legal successors.

From January 1, 2010 The pension accounts of persons entitled to receive certificates for maternity (family) capital and who have ordered the use of such capital for the purpose of forming the funded part of a labor pension receive appropriate funds from the federal budget.

In this regard, NPF must:

Transfer funds (part of the funds) of maternal (family) capital aimed at forming the funded part of the labor pension, including income from their investment, to the Pension Fund of the Russian Federation in accordance with the notification of the Pension Fund of the Russian Federation on the transfer of funds (part of the funds) of maternal (family) capital in connection with the refusal of the AP from directing funds (part of the funds) of maternity capital to form the funded part of the labor pension;

Notify the Pension Fund of the Russian Federation and the AP about the impossibility of transferring the amount of funds (part of the funds) of maternal (family) capital aimed at forming the funded part of the labor pension in the amount specified in the notification of the Pension Fund of the Russian Federation on the transfer of funds (part of the funds) of maternal (family) capital in connection with the refusal AP from the direction of funds (part of the funds) of maternal (family) capital for the formation of the funded part of the labor pension;

Inform the Pension Fund of the Russian Federation, based on its request, about the amount of funds (part of the funds) of maternal (family) capital accounted for in the pension account of the accumulative part of the labor pension of the AP, including income from their investment, no later than 10 days from the date of receipt of the request.

AP has the right to carry out transition from the NPF to the Pension Fund of the Russian Federation, i.e. the AP has the right to choose the fund that will form the funded part of his labor pension. This transition of the AP can be carried out once a year. During the transition, appropriate changes are made to the unified register of APs and the transfer of pension savings from the NPF to the Pension Fund is carried out. The investment income and pension savings received by the fund are subject to transfer based on the results of the previous financial year and from the beginning of the new financial year until the moment of transfer. In this case, the principal amount is understood as pension savings recorded in the pension account on the date of termination of the agreement, and investment income is pension savings reflected in the pension account after the transfer of the principal amount of pension savings (investment income accrued at the end of the financial year and received by NPFs, but insurance premiums reflected later in the pension account). The exchange of information between NPFs and Pension Funds can be carried out electronically in the manner determined by the Order of the Ministry of Health and Social Development of the Russian Federation dated December 29, 2006. N 883 “On approval of the Procedure for electronic document flow between NPFs implementing OPS and the Pension Fund of the Russian Federation” In accordance with the Decree of the Government of the Russian Federation dated 02/06/2004. N 55, when transferring pension savings to the Pension Fund, the NPF is obliged to issue the individual with an extract on the status of his pension account indicating the amount to be transferred. The Pension Fund sends a notification to the AP about the amount of pension savings credited to his pension account. If a decision is made to suspend the attraction of new APs under compulsory pension insurance, the NPF is obliged to notify the Pension Fund about this and publish the relevant information in the media. The suspension period for attracting new APs cannot be less than one year and begins on January 1 of the year following the year in which the relevant decision was made. Notification of the Federal Service for Financial Markets of the Russian Federation and the Pension Fund of the Russian Federation and publication of information in the media must be carried out in deadline December 31 the year preceding the year of refusal to attract new APs. Suspension of attracting new APs to NPFs does not relieve NPFs from fulfilling obligations under already concluded OPS agreements. The NPF is obliged to transfer pension savings funds to the Pension Fund within three months from the date cancellation of the license to carry out activities related to pension provision and pension insurance of non-state pension funds.

Pension provision is one of the most important and pressing issues for the entire population. Pension provision is an important social guarantee for the stable development of society. Pension provision and insurance directly affect the interests of the country's disabled population. This study reveals the most interesting issues of pension provision for citizens.

The Pension Fund of the Russian Federation is the largest among off-budget social funds. Currently in Russia the Pension Fund budget is the second largest after the federal budget.

The level and quality of pension provision is an important component of the economic and social situation of the country's population. In Russia, the existing pension system affects the interests of over 38 million pensioners.

Figure 1. Pension provision of the Russian Federation

Figure 1 shows the structure of pension provision in the Russian Federation, the groups and types of pensions that pensioners in our country receive.

- citizens of the Russian Federation insured in accordance with the Federal Law “On Compulsory Pension Insurance in the Russian Federation”;
- disabled family members of insured citizens of the Russian Federation;
- foreign citizens and stateless persons permanently residing in the territory of the Russian Federation.

Figure 2. Pension system of the Russian Federation

Figure 2 shows the Russian pension system, which includes:

- state pension provision;
- compulsory pension insurance;
- voluntary non-state pension provision;
- professional pension systems.

For the purpose of state financial management of pension provision in the Russian Federation, the Pension Fund (PF) was created. The Fund was created on the basis of the Resolution of the Supreme Council of the RSFSR dated December 22, 1990. However, this Fund began to operate on January 1, 1992. Its activities are regulated by the Regulations on the Pension Fund of December 27, 1991.

There are many points of view on the definition of the term “Pension Fund”.

The Pension Fund of the Russian Federation is a centralized system of accumulation and care for a child until he reaches the age of 1.5 years, benefits in the event of the loss of a breadwinner, and compensation payments. This point of view is shared by scientists P.N. Shulyak and N.P. Belotelova.

According to Professor A.G. Gryaznova and Professor E.V. Markina, the Pension Fund of the Russian Federation is a fund of funds formed outside the federal budget, intended to provide financial support for the protection of citizens from a special type of social risk - loss of earnings (or other permanent income) due to loss of ability to work due to old age or disability; for disabled family members - death of the breadwinner; for certain categories of workers - long-term performance of certain professional activities.

A.S. shares a different point of view. Unsewn. The Pension Fund of the Russian Federation, in her opinion, is a centralized pension fund for the population.

According to the economic dictionary. The Pension Fund of the Russian Federation is an independent financial and credit institution that carries out state management of pension finances.

In accordance with the Law of the Russian Federation “On compulsory pension insurance in the Russian Federation” dated December 15, 2001 No. 167-FZ, the subjects of compulsory pension insurance are federal government bodies, insurers, policyholders and insured persons.

The Pension Fund of the Russian Federation (PFR) is an independent financial and credit institution, accountable to the government of the Russian Federation and operating in accordance with the legislation of the Russian Federation and the Regulations on the Pension Fund of the Russian Federation, approved by the resolution of the Supreme Council of the Russian Federation of December 27, 1991. No. 2122- I. The Pension Fund of the Russian Federation carries out its activities in accordance with the Constitution of the Russian Federation, laws of the Russian Federation, decrees of the President of the Russian Federation, decrees and orders of the Government of the Russian Federation. The funds of the fund are federal property and are not included in the budgets of the corresponding levels; other funds are not subject to withdrawal. The total budget of the Pension Fund is 1/3 of the Federal budget of the Russian Federation. The Pension Fund of the Russian Federation includes regional branches created by decision of the fund’s board to carry out state financial management of pension provision in the republics that are part of the Russian Federation, autonomous regions, districts, territories, regions, and the cities of Moscow and St. Petersburg. The Fund and its regional branches are legal entities, have a stamp with their name, settlement, currency and other bank accounts.

Tasks and functions of the Pension Fund of the Russian Federation:

The Pension Fund of the Russian Federation carries out a number of significant functions:

- targeted collection and accumulation of insurance premiums, as well as financing of expenses provided for in paragraph 6 of the Regulations on the Pension Fund of the Russian Federation (as amended by Decree of the President of the Russian Federation of December 24, 1993 No. 2288; Federal Law of May 5, 1997 No. 77-FZ);
- organization of work to recover from employers and citizens guilty of causing harm to the health of workers and other citizens, the amount of state disability pensions due to a work injury, occupational disease or loss of a breadwinner;
- capitalization of PFR funds, as well as attracting voluntary contributions (including currency values) from individuals and legal entities to it;
- control, with the participation of tax authorities, over the timely and complete receipt of insurance contributions to the Pension Fund, as well as control over the correct and rational expenditure of its funds;
- organization and maintenance of individual (personalized) accounting of insured persons in accordance with the Federal Law “On individual (personalized) accounting in the state pension insurance system”, as well as organization and maintenance of a state data bank for all categories of payers of insurance contributions to the Pension Fund of the Russian Federation ( Russia);
- interstate and international cooperation of the Russian Federation on issues within the competence of the Pension Fund; participation in the development and implementation in the prescribed manner of interstate and international treaties and agreements on pensions and benefits;
- studying and summarizing the practice of applying regulations on the payment of insurance premiums to the Pension Fund and submitting proposals for its improvement to the State Duma of the Russian Federation;
- carrying out research work in the field of state pension insurance;
- explanatory work among the population and legal entities on issues within the competence of the Pension Fund.

The Pension Fund can take part in financing social protection programs for elderly and disabled citizens.

Key tasks of the Pension Fund: accounting for insurance funds received under compulsory pension insurance, assignment and payment of pensions and social benefits. Among them are labor pensions (old age, disability, loss of a breadwinner), state pensions, pensions for military personnel and their families, social pensions, pensions for civil servants, payments to veterans, disabled people, etc. 38.5 million Russian pensioners receive pensions from the Fund.

In Russia, as noted earlier, there is no unified and holistic pension system. For this reason, the country has an extensive network of pension authorities. It includes the Pension Fund of Russia, structural units (departments, departments of social or pension security) of the Ministry of Internal Affairs of Russia, the Ministry of Defense of Russia, the Ministry of Justice of Russia, the FSB of Russia, the Prosecutor General's Office of Russia, etc. The Pension Fund of Russia is considered one of the leading pension bodies, since it is an organization that manages extra-budgetary fund of financial assets for social purposes, and the main task of this Fund is the implementation of one of the most important basic guarantees, namely state pension provision in the event of the occurrence of relevant insured events.

The Pension Fund of the Russian Federation was formed by a resolution of the Supreme Council of the Russian Federation of December 22, 1990 for the purpose of state management of pension finance in Russia in accordance with Art. 8 of the Law of the Russian Federation of November 20, 1990 “On state pensions in the Russian Federation.”

Financing of the payment of pensions assigned in accordance with this Law was carried out by the Pension Fund of Russia at the expense of insurance contributions from employers, citizens and allocations from the federal budget.

Until January 1, 1992, such legislative acts were in force as the Temporary Regulations on the Pension Fund of the RSFSR, the Procedure for the payment of insurance contributions by enterprises, organizations and citizens to the Pension Fund of the RSFSR, approved by the resolution of the Supreme Council of the RSFSR dated January 30, 1991. And from January 1, 1992 Others came into force: the Regulations on the Pension Fund of the Russian Federation (hereinafter referred to as the Regulations on the Pension Fund) and the Procedure for the payment of insurance contributions by employers and citizens to the Pension Fund.

The funds of the Pension Fund are in the state ownership of the Russian Federation, they are not included in the budgets of other funds and are not subject to withdrawal (clause 2 of the Regulations on the Pension Fund). At the same time, the Pension Fund of Russia was an independent financial and credit institution operating in accordance with the legislation of the Russian Federation. In the first years of its existence, the functions of the Pension Fund were as follows:

- targeted collection and accumulation of insurance premiums, as well as financing expenses for the payment of state pensions and for other purposes (the tariff for insurance contributions to the Pension Fund of the Russian Federation was established annually by federal laws);
- organization of work to recover from employers and citizens guilty of causing harm to the health of workers and other citizens, the amount of state disability pensions due to a work injury, occupational disease or in the event of the loss of a breadwinner;
- capitalization of PFR funds, as well as attracting voluntary contributions from individuals and legal entities to the fund;
- control over the timely and complete receipt of insurance premiums, as well as the correct and rational expenditure of its funds;
- organization and maintenance of individual (personalized) records of insured persons, as well as organization and maintenance of data for all categories of payers of insurance contributions to the Pension Fund of the Russian Federation;
- interstate and international cooperation, participation in the development and implementation of interstate and international treaties and agreements on pensions;
- study and generalization of law enforcement practice regarding the payment of insurance premiums to the Pension Fund and making proposals for its improvement;
- conducting research and outreach work among the population and enterprises on issues within the competence of the Pension Fund of Russia

In accordance with the Regulations on the Pension Fund, the management of the fund is carried out by the Board of the Pension Fund and its permanent executive body - the executive directorate.

The Pension Fund Board includes the chairman, first deputy, as well as some managers of the fund’s branches, representatives of public, religious and government organizations, associations, and institutions whose activities are related to protecting the interests of pensioners, disabled people and children. Managers of territorial branches of the Pension Fund, heads of ministries and departments of the Russian Federation, and the Bank of Russia can take part in the work of the Pension Fund Board with the right of an advisory vote.

The Pension Fund Board is responsible for performing functions within the competence of the Pension Fund; defining the fund's objectives; approval of the budget and cost estimates of the Pension Fund of Russia and its bodies, reports on their execution; approval of the structure and staff.

To monitor the activities of the executive directorate of the Pension Fund and its regional bodies, there is an audit commission of the Pension Fund.

Organizations and institutions, including banks, are required to submit to the authorized Pension Fund the necessary documents and information related to the activities of the fund, with the exception of information constituting a commercial secret. The Pension Fund, formed for the purpose of state management of the monetary fund, was endowed with state powers, many of which are characteristic of state executive authorities.

In accordance with the special legislation in force until January 1, 2001, the Pension Fund had powers in the field of collecting insurance premiums and issues related to monitoring the payment of contributions, collecting arrears and penalties, imposing financial sanctions, and foreclosure on the property of payers. Tax authorities were given similar powers. However, the duplication of the functions of tax authorities by the Pension Fund of the Russian Federation violated the principle of unity of the system of government bodies and the legislative delimitation of their competence, therefore the powers to exercise control over the correctness of calculation, completeness and timeliness of contributions to the Pension Fund of the Russian Federation (as well as in the Social Insurance Fund of Russia, compulsory medical insurance funds), to collect amounts of arrears , penalties and fines from January 1, 2001 were transferred to the tax authorities.

Empowering the Pension Fund with state powers, including the possibility of issuing binding acts, has brought the Pension Fund closer to government bodies. Article 143 of the Budget Code of the Russian Federation establishes that PFR funds are federally owned and managed by state authorities of the Russian Federation. At the same time, the rest of the powers of the Pension Fund (spending funds, receiving and spending budget funds, in the field of civil law relations, relations with state executive authorities) are inherent in their nature to participants in the budget process who are not government bodies. In accordance with Art. 145 and 149 of the Budget Code of the Russian Federation, the Pension Fund of the Russian Federation is entrusted with the responsibility for drawing up a draft budget, as well as a report on its implementation, the submission of which to the legislative bodies by the state executive authorities of the Russian Federation.

The Pension Fund, like other social insurance funds, is not part of the system of federal executive authorities of Russia, which currently consists of federal ministries, federal services and federal agencies B Despite this, in fact, the funds perform the functions of public administration in the financial sector.

The legal status of the Pension Fund includes some elements similar to the status of government bodies, for example, the activities of the fund are characterized by the special purpose of establishing funds, their tasks and functions, enshrined in legislation, aimed at financing social programs; the fund implements public interest, i.e. the need of citizens to provide social protection measures; his competence is defined as a set of rights and obligations, the presence of authority; the foundation has the right to manage state property within the limits of the rights granted; he is empowered to apply coercive measures to comply with legal requirements.

In addition, the Pension Fund of the Russian Federation has certain organizational and structural characteristics: a legally established procedure for formation, reorganization, and liquidation; internal management structure; territorial limits of activity, etc.

It follows that the status of the Pension Fund includes elements inherent in the legal status of government bodies, namely:

1) this is an organized group of people with a certain formation procedure, official name, seal, a fixed procedure for recruiting personnel, distribution of management functions;
2) the activities of the fund are characterized by the special purpose of its creation, tasks and functions enshrined in legislation, aimed at financing social programs; implementation of public interest (i.e. the need of society to ensure social security); methods and forms of activity; competence as a set of rights and obligations, powers of authority; the ability to manage state property within the limits of the rights granted; issuance of management acts mandatory for subjects of compulsory social insurance; the possibility of applying coercive measures established by regulations to comply with legal requirements;
3) the fund has an organizational structure, including a legally defined procedure for formation, reorganization, and liquidation; has an internal functional structure defined by regulations; the territorial limits of its activities are indicated.

In connection with the ongoing administrative reform, the management of the Pension Fund and social insurance funds has changed.

The Decree of the President of the Russian Federation of March 9, 2004 “On the system and structure of federal executive bodies” enshrines the provision that the federal ministry coordinates the activities of state extra-budgetary funds, and also establishes a list of functions that the federal minister carries out in relation to state extra-budgetary funds . At the same time, the Model Regulations for the interaction of federal executive authorities, approved by Decree of the Government of the Russian Federation of January 19, 2005 No. 30, determined the range of powers of the federal minister that he exercises in relation to state extra-budgetary funds and their officials, but these powers are interpreted ambiguously.

The ongoing transformations of the financial foundations of compulsory pension insurance with a simultaneous change in the vertical of power in the country raise the need to determine the legal status of the Pension Fund and improve legislation regarding its powers.

The organization of the activities of the Pension Fund is characterized by the following: regulatory regulation of the procedure for the formation, reorganization, and liquidation of entities; control of state extra-budgetary funds; internal organizational structure, administration bodies; operating procedures; right to official symbols.

Unlike government bodies, for which all organizational elements of legal status are enshrined in the relevant provisions on these bodies, the organizational and structural component of the legal status of the Pension Fund of the Russian Federation is regulated not only by the Regulations on the Fund, but also by the norms of civil legislation that establish the basic requirements for its organizational and legal form as a legal entity created as a government agency*.

The general features of the organizational and structural part of the legal status of the Pension Fund are as follows: a) creation, reorganization and liquidation are carried out only on the basis of regulatory legal acts of the federal level; b) subordination to federal control bodies of general and special competence, which control the use of its own funds along with budgetary funds; c) the uniformity of the internal structure of the Pension Fund, characterized by the presence of two bodies - the board of the fund and the executive directorate of the fund, reporting to the relevant government bodies; d) the permanent location of the central body of the fund is Moscow, as well as the use of official symbols of the Russian Federation in the seals and names of the funds.

The organizational structure and regional structure of PFR branches, despite significant similarities, also have significant differences. These features are reflected in the regulations on the Pension Fund and territorial branches of the Pension Fund. At the same time, the Pension Fund has properties generated by the duality of its legal status, which do not allow it to be unambiguously classified as government bodies: the fund is not an autonomous part of the state apparatus; is an independent legal entity acting not on behalf of the state, but on its instructions on its own behalf;

bears independent responsibility, while the responsibility of the state for the actions of the fund as the owner of financial and credit institutions is limited by the framework of civil legislation; in the course of its activities, the fund independently creates financial resources that are state property to carry out its tasks, and is not endowed with them in the process of its organization; it is controlled by government authorities, but not subordinate to them; there are no higher state bodies in the order of subordination; Full-time employees of the fund are not government employees, although in some cases the current legislation equates them to government employees in terms of providing household and medical services, wages, etc.

The implementation of the fund's powers in relation to financial assets is mediated by power relations with government bodies that exercise its owner rights on behalf of the Russian Federation. Such relations arise in connection with the need to obtain the owner’s consent to dispose of property in certain cases, in connection with the exercise of control by authorized state bodies over the activities of the Pension Fund, etc. We note that in relation to the NFR as a state institution based on the right of operational management, authorized state bodies are vested with decisive power over a wide range of issues. This can be explained by the fact that the Pension Fund exercises its powers regarding financial assets within the limits established by law, in accordance with the goals of its activities, the tasks of the owner and the purpose of the financial assets.

At the same time, the state, as the owner, has the right to redistribute the financial resources of the Pension Fund by adopting federal laws. The Pension Fund of Russia has a legislative regime for financial planning, the main planning documents of which are budgets and reports on the execution of Pension Fund budgets, adopted by the Federal Assembly of the Russian Federation (in the form of federal laws).

Russian government bodies are vested with powers to control the activities of the Pension Fund, which are largely determined by the legal regime of the financial assets of the Pension Fund, which are the state property of the Russian Federation. The main ones of these powers are: creation, reorganization and liquidation of the Pension Fund; approval of the Fund Regulations (constituent documents); defining the goals, objectives and functions of the fund; drawing up and approving fund budgets; appointment and dismissal of heads of the Pension Fund; redistribution of the fund's financial resources; establishing targeted spending of funds accumulated by the fund;

control over the collection, use and distribution of the Fund’s financial resources.

This is despite the fact that the Pension Fund of Russia and the Social Insurance Fund of Russia themselves, as fiscal institutions, are endowed with powers of a state-imperious nature, primarily in relations with payers of insurance premiums and recipients of financial resources of the funds.

In the administrative and legal status of the Pension Fund, as well as in the status of state bodies, four main components can be distinguished: target, structural and organizational, competence (competence), as well as the presence of responsibility.

Goals, objectives and functions The Pension Fund of the Russian Federation largely determines its organizational structure, scope of activity and competence. The main goals of its creation and activities are the creation of state guarantees in the pension system and the management of funds of the Pension Fund of the Russian Federation. These goals are achieved by solving the following tasks: maintaining financial stability and security of the pension sector; ensuring the rights of citizens to social benefits; timely and complete financing of social payments (pensions, benefits, etc.); participation in the development and implementation of government programs in the social sphere; financing of target programs, etc. The main functions of the Pension Fund are the collection and accumulation of mandatory insurance contributions and other financial sources; management of collected financial resources in accordance with their intended purpose; monitoring compliance with the procedure for paying mandatory insurance premiums; financing of social programs; accumulation of financial reserves to ensure sustainability of social sector financing; study and generalization of the practice of applying regulations; exercising control over the targeted expenditure of financial resources of the Pension Fund, etc.

Competence, being a set of rights and obligations (powers) on a certain range of issues, it expresses the essence of legal status and represents a system of elements. In accordance with this approach, the competence of the Pension Fund can be defined as the totality of the fund’s powers on the collection, use and distribution of financial resources that are state property, as well as the powers to implement state policy in the field of financing the social sphere. The competence of the Pension Fund is enshrined in regulatory legal acts that determine the legal status and regulate its activities. Consolidation of the competence of the Pension Fund is carried out in various technical and legal ways. Firstly, the competence of funds is established by listing the functions and specific powers in the relevant regulation on the fund. Secondly, by the method of equating its powers with the powers of executive authorities (for example, with the powers of federal tax authorities) when monitoring compliance by payers with the established procedure for paying mandatory insurance contributions to the fund.

A specific way of vesting the Pension Fund with state powers is their delegation by state authorities. This delegation of state powers to social funds can be carried out in accordance with Art. 125 of the Civil Code of the Russian Federation on the basis of adopted federal laws, decrees of the President of the Russian Federation, resolutions of the Government of the Russian Federation. Moreover, these funds act on behalf of government bodies and on their special instructions. The mechanism for delegating powers of state bodies is one of the ways for the state to “enter” civil legal relations and indirectly acquire civil rights and obligations through the actions of these funds. At the same time, the delegation of powers from the central branch of the Pension Fund to the regional branch is carried out in an administrative and legal manner by adopting the appropriate legal act.

The powers of the Pension Fund extend to the entire territory of Russia, with the exception of regional branches of the Pension Fund, which are legal entities and have competence limited to the territory where the department operates. The division of competence between the central body of the fund and its regional branches is made on the basis of regulations on funds and local legal acts adopted by the governing body of the Pension Fund.

Responsibility is an integral part of the legal status of the Pension Fund. Therefore, its officials, in the process of carrying out their activities, bear legal responsibility in case of violation of the rights and legitimate interests of citizens and legal entities. Of all types of liability, the most legally regulated is the civil liability of the Pension Fund. It occurs and is implemented in accordance with the current civil legislation.

Other types of liability of the Pension Fund and its officials are regulated in the general manner provided for by administrative, labor and criminal legislation. However, a serious drawback of the current regulatory legal acts is that the composition and penalties for such the most common violation in the activities of the fund are not established at the legislative level. non-target use of financial resources. In addition, full-time employees of the Pension Fund are not subject to disciplinary measures provided for civil servants, since officials and employees of the Pension Fund are not classified as civil servants, which is another shortcoming of the current legislation. Thus, the responsibility of the Pension Fund and its officials must be provided for by legislative acts, taking into account the specific legal status and features of the administrative activities of the Pension Fund.

So, an analysis of the content of the activities of the Pension Fund over the period of time, from the moment of its creation to the present, shows that from a financial and credit institution it has turned into a state institution.

In recent years, the Pension Fund has been entrusted with functions that, in principle, should not relate to its powers as an insurer for compulsory pension insurance. Such powers include, for example, the provision of monthly cash payments to certain categories of citizens; additional monthly support for certain categories of citizens; payments for compulsory health insurance for non-working pensioners; maintaining a federal register of persons entitled to receive state social assistance, etc. All this inevitably affects not only the legal status of the Pension Fund, but also the efficiency of the entire compulsory pension insurance system.

The Pension Fund of Russia and its subordinate bodies constitute a multi-level system that manages compulsory pension insurance funds in Russia:

1) federal level - PFR (PFR board, PFR executive directorate);
2) federal districts of the Russian Federation - PFR departments in federal districts (structural divisions of the PFR);
3) level of constituent entities of the Russian Federation - territorial branches of the Pension Fund of the Russian Federation (in the corresponding regions);
4) local - district, city level - administrations, branches or departments of the Pension Fund of Russia in districts, cities.

At the federal level, management of the pension system is ensured by the board of the Pension Fund and its executive body - the executive directorate. In the constituent entities of the Federation there are regional branches of the Pension Fund of the Russian Federation, which are legally independent to perform the functions assigned to them in assigning and paying pensions. The local level of the pension system consists of pension administrations (branches, divisions, authorized persons of the Pension Fund of Russia) located in districts (cities). They mainly perform the functions of assigning and paying pensions.

In general, the Pension Fund as an insurer is characterized by the centralization of management functions at the federal level, starting from performing functions in the field of pension provision and ending with control over the costs of maintaining the apparatus of the pension system.

In their activities, the Pension Fund of Russia and its subordinate bodies interact with many ministries, departments, other organizations and their vertical structural divisions: the Ministry of Health and Social Development of Russia and the Ministry of Finance of Russia; Ministry of Economic Development of Russia and Federal Tax Service of Russia; Federal postal service management; FSS of Russia and compulsory medical insurance funds; Goskomstat of Russia; Ministry of Justice of Russia; Bank of Russia; Sberbank; Vnesheconombank of the Russian Federation, pension management companies; trade unions and subordinate bodies subordinate to all of them.

To coordinate the activities of the Pension Fund of Russia bodies on the implementation of the constitutional rights of citizens to pension provision and their interaction with authorized representatives of the President of the Russian Federation, fund departments have been created in the federal districts, which are structural divisions of the Executive Directorate of the Pension Fund of the Russian Federation. Delegation means the assignment of rights and responsibilities to the Pension Fund of the Russian Federation to carry out certain actions (related to to the competence of state bodies) on behalf of these state bodies. Compared to public authorities, to which the powers of higher authorities are delegated in the administrative and legal order, the delegation of powers of public authorities to the Pension Fund of Russia (as, indeed, the Federal Social Insurance Fund of Russia), which is a state institution, can only be carried out in a civil law manner, since the funds do not have higher authorities. government bodies in order of subordination.

This equally applies to the FSS of Russia.

In accordance with the resolution of the PFR Board of October 9, 2000 “On the creation of PFR departments in federal districts,” PFR departments were created in the federal districts of the Russian Federation under the representation of the President of the Russian Federation.