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Features of pension provision in the Russian Federation. Pension fund of the Russian Federation: essence, tasks, functions Pension provision in Japan

In order to government controlled The Pension Fund (PF) was created in the RF by the finances of pension provision. The fund was created on the basis of the Decree of the Supreme Soviet of the RSFSR dated December 22, 1990 No.

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 PFR 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 FIU is 1/3 Federal budget RF. The PFR includes regional branches created by the decision of the board of the fund for the implementation of state management of the finances of pension provision in the republics that are part of the Russian Federation, autonomous regions, districts, territories, regions, 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.

Initially, the main function of the Russian Pension Fund was to collect insurance contributions to finance the payment of old age, disability and survivor pensions. However, back in 1992, in a number of regions of the country, an experiment was begun to create unified pension services(ENP), which simultaneously assign and pay state pensions. Further development of this process was Decree of the President of the Russian Federation of September 27, 2000 No. 1709 "On measures to improve the management of state pension provision in Russian Federation» ... He recommended that the regional authorities conclude agreements with the Pension Fund of the Russian Federation on transferring the powers to assign and pay pensions to the territorial bodies of the Pension Fund of Russia, which at that time were held by the social protection bodies of the regions.

Federal Law of December 17, 2001 No. 173-FZ "On Labor Pensions in the Russian Federation" further expanded the functions of the PFR and made changes to the procedure for the emergence and implementation of citizens' rights to labor pensions. So, in particular, the size of the labor pension now consists of three parts: basic, insurance and funded. At the same time, the base part is financed from the federal budget, the insurance part - from the amounts of insurance contributions paid by the insured for the insured to finance the insurance part of the labor pension, the funded part - from the amounts of insurance contributions paid by the insured for the insured persons to the funded part of the labor pension and income from their investment. Investments of pension savings are carried out by the Pension Fund through management companies selected by citizens, or non-state pension funds.

The result of more than twenty years of development of the Pension Fund is the creation of a fairly solid system of pension provision for the population, in which such an important task is not dealt with by the state administration apparatus from the state budget, but separately, a specially created state institution that deals only directly with this task, and uses only own funds are not included in any budget.

Today, the main tasks of the Pension Fund are:

  • - targeted collection and accumulation of insurance premiums, as well as financing of expenses related to social protection of the population;
  • - organization of work to collect from employers and citizens guilty of causing harm to the health of employees and other citizens, the amounts of state disability pensions due to work injury, occupational disease or in the event of loss of a breadwinner;
  • - capitalization of the Fund, as well as attracting voluntary contributions from individuals and legal entities;
  • - control over the timely and complete receipt of insurance contributions to the Fund, as well as control over the correct and rational spending of its funds;
  • - carrying out research work in the field of state pension insurance;
  • - explanatory work among the population and legal entities on issues related to the competence of the foundation.

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

The FIU performs the following main functions:

  • - receipt from payers of insurance contributions required to finance payments of state pensions;
  • - organization of a data bank on payers of insurance contributions to the Pension Fund of the Russian Federation;
  • - individual registration of compulsory insurance contributions coming to the Pension Fund of the Russian Federation from working citizens, bearing in mind in the future an increase in the size of state pensions at the expense of funds contributed by citizens;
  • - interstate and international cooperation of the Russian Federation on issues related to the competence of the Pension Fund.

Introduction

The relevance of the topic of the final qualifying work is that the Pension Fund of the Russian Federation is a state social extra-budgetary fund designed to financially protect citizens from social risk - loss of earnings (or other permanent income) due to disability due to old age, disability; for disabled family members - death of the breadwinner; for certain categories of workers - long-term fulfillment of a certain professional activity.

At the moment, during the recovery attempt Russian economy, a pension cannot provide at least the most minimal needs of a person, and besides, there is a problem of payment of pensions.

The current pension system does not create an incentive for large earnings, since this is not reflected in any way in calculating the future pension.

All this testifies to the fact that in a deep crisis the existing system of state pension provision and the need for its radical reform.

The purpose of the final qualifying work is to study the features of the organization of the work of the Pension Fund Office (on the example of a State Institution - the Office of the Pension Fund of the Russian Federation No. 15 in Moscow and the Moscow Region).

The object of the final qualifying work is the activities of the State Institution - the Office of the Pension Fund of the Russian Federation No. 15 in Moscow and the Moscow region.

The subject of the final qualifying work is the organization of the activities of the Pension Fund of the Russian Federation and measures to improve it.

The tasks of the final qualifying work are:

Studying the essence of the RF Pension Fund: main tasks and functions;

Consideration of the legal regulation of the activities of the Pension Fund of the Russian Federation;

Studying the basics of interaction of the Pension Fund of the Russian Federation with state and municipal authorities;



Analysis of the general characteristics of the system of the Office of the Pension Fund of the Russian Federation No. 15 in Moscow and the Moscow region;

Diagnostics of problematic issues on the organization of work of the UPFR No. 15 in Moscow and the Moscow region;

Determination of directions for improving the organization of work of the UPFM №15.

Research methods of the final qualifying work: analysis, synthesis, observation, study and generalization, systematization and comparison, economic and statistical method and photography of the working day.

The theoretical and practical basis of the final qualification work was the data of educational literature, scientific articles, periodicals, Internet resources.

The structure of the study of the final qualifying work consists of an introduction, two chapters, a conclusion and a list of used literature.

The practical significance of this final qualifying work lies in the use of research results based on UPFR No. 15 in Moscow and the Moscow region.


Chapter 1. Theoretical and legal foundations of the organization of work of the Pension Fund of the Russian Federation

Essence, main tasks and functions of the Pension Fund of the Russian Federation

On the present stage development financial system One of the main problems in Russia is the issue of reforming the Russian pension system. The key element of this system is the Pension Fund of the Russian Federation (hereinafter - the PF of the Russian Federation). The PF RF is one of the most significant social institutions in the country. It is the largest federal system for the provision of public services in the field of social pensions in Russia.

The fund was founded on December 22, 1990 by the Decree of the Supreme Soviet of the RSFSR No. 442-1 "On the organization of the Pension Fund of the RSFSR" for the state management of pension finance, which had to be allocated to an independent off-budget fund. With the creation of the Pension Fund, a fundamentally new mechanism for financing the payment of pensions appeared in Russia, and they began to form at the expense of compulsory insurance contributions from employers and citizens.

The structure of the PF RF currently includes 8 Departments in Federal districts Russian Federation. The Pension Fund of Russia operates on a federal scale throughout Russia. In 2014, the Fund expanded the geography of its activities due to new territories - the Republic of Crimea and the city of Sevastopol. In total, there are 84 branches of the Pension Fund (83 in Russia and one in Baikonur). General structure The Foundation has 2.5 thousand territorial bodies. The number of employees of the Pension Fund of Russia is 122 thousand people. The majority of the Foundation's employees (57%) are between 30 and 50 years old. 46% of employees have been working in the Fund for more than 10 years. 90% of the employees of the Russian Pension Fund are women.

The Pension Fund performs a number of socially significant functions, such as (Fig. 1):

Rice. 1. Socially significant functions of the FIU

The history of the development and formation of the pension system of the Russian Federation has passed its difficult path. Since 1996, Federal Law No. 27 - FZ "On individual (personified) accounting in the compulsory pension insurance system" has enshrined the insurance principle of pension provision. Since 2001, the pension system has changed dramatically, namely, the Unified Social Tax (UST) has been introduced, which has not significantly increased the fund's budget. Since 2013, it has been decided to return the employers' insurance premium system, move away from the distribution system of financial resources of the Pension Fund of the Russian Federation and introduce a distribution-accumulative system.

The Pension Fund of the Russian Federation, in terms of performing its functions through territorial offices, carries out the following activities: assigns and pays pensions to citizens of the Russian Federation within the framework of compulsory pension insurance and state pension provision, is engaged in the formation and payment of pension capital funds, manages insurance contributions for compulsory pension and compulsory medical insurance ... The PFR carries out executive and administrative activities within the framework of the federal programs "Maternity capital" and "Co-financing of pensions", assigns and implements social benefits, participates in co-financing social programs subjects of the Russian Federation.

The PFR budget consists of a revenues and expenditures, incomes are formed through contributions from employers and individual entrepreneurs - individuals in the compulsory pension insurance system, in addition, a significant part is formed at the expense of the federal budget. The expenditure part of the PFR budget is directed to the payment of labor pensions, which now include two elements - insurance and funded parts, as well as pensions within the framework of state pensions. The expenses of the Pension Fund also include additional payments to pensions, the implementation of additional benefits established at the federal level, the cost of co-financing sub-federal (regional) programs, payments and transfers of funds according to certificates maternity capital.

The Pension Fund of the Russian Federation has a complex structure, which includes various divisions, the task of which is to ensure effective functioning Russian system compulsory pension insurance. The main governing bodies of the PFR are the Board of the Fund and the Executive Directorate of the PFR, which, like the Center for Personified Accounting, are located in Moscow. In the field, the Pension Fund of the Russian Federation is represented by branches and territorial offices.

The Board of the Pension Fund of the Russian Federation is the main management body that implements the general strategy for managing the pension system in accordance with Russian legislation, approves the prospective and current functions and tasks of the PFR, is responsible for their implementation, within its competence, carries out rule-making activities related to the functioning of the PFR. He is in charge of the formation of the PFR budget, approval of reports on its implementation.

The Executive Directorate of the PFR is the main executive body of the Pension Fund, subordinate to the Board of the Fund, which carries out state management of compulsory pension insurance funds in Russia in accordance with the legislation and decisions of the PFR Board. The PFR Executive Directorate manages pension insurance funds on behalf of the state within the framework of Russian legislation and on the basis of decisions of the Fund's Management Board. Subordinate to the Executive Directorate are: The PFR Personified Accounting Center (processes information on the personified accounting of citizens' pension rights in the mandatory pension insurance system and protects this information, provides automated processes for maintaining the registration system, maintains the Federal Register of Persons Eligible for State Social Assistance) , 84 PFR branches (carry out the organization of state management of compulsory pension insurance funds in accordance with the legislation of the Russian Federation, decisions of the PFR Board and the PF Executive Directorate), 2,500 PFR departments (departments) (subordinate to PFR branches in the constituent entities of the Russian Federation. Provide PFR state services to participants system of compulsory pension insurance - to citizens and organizations) and 11 Centers for the assignment and payment of pensions to the PFR (operate under the management of the PFR branches. Assign and finance the payment of pensions and social benefits. work out the documentation of the PFR departments on the appointment and payment of pensions and social benefits. Control the delivery of pension and social benefits to recipients).

According to the amendments, in the legislation, deductions to the funded part of the pension were directed to the formation of the insurance part of the labor pension. All transfers of pension savings in non-state pension funds and management companies were frozen in order to fulfill the requirements of the Bank of Russia to enter the system of safeguarding pension savings.

The Pension Fund of the Russian Federation is the main manager of the accumulative pension system. According to the law, insured persons are obliged to make a choice in favor of a non-state pension fund or a management company where pension savings are directed. The management of the accumulated funds remaining in the Pension Fund is carried out by the State Management Company Vnesheconombank, which invests these funds. In 2014, the volume of pension savings invested by Vnesheconombank amounted to RUB 1.5 trillion. rub.

The activities of the RF Pension Fund were focused on the introduction of new rules for accounting for insurance pensions. According to legislative changes, a new pension system began to operate in Russia, which involves the isolated formation of two pensions - insurance and funded.

Pension points are pension coefficients that determine the size of the future insurance pension, they are accrued annually as an individual coefficient and depend on the length of service, the amount of salary and the time when a person retires. Ultimately, all points are counted and converted into monetary form.

In the new pension system, the annual indexation and the base size of the insurance pension are preserved, the indexation is applied only in relation to the value of the pension point and does not apply to the accumulated funds.

Changes in the pension system also affected the possibility of transferring funds to management companies and non-state pension funds in order to form the funded part. Decisions on the transfer of funds to a management company or a non-state Pension Fund are made according to the application with the latest date, regardless of the other applications previously submitted by the insured person.

As soon as non-state Pension Funds become participants in the system of guaranteeing the safety of pension savings, they will receive pension funds based on the applications submitted by the policyholders. The transferred funds consist of insurance contributions for funded pension, arrears of policyholders, voluntary contributions of insured persons under the Co-financing Program, maternity capital and investment income received from the temporary placement of pension funds by the Pension Fund.

First of all, the Pension Fund of the Russian Federation carried out certain measures, primarily of an informational nature, as part of the selection by insured persons of the option of pension provision in the compulsory pension insurance system.

In the current year, every citizen born in 1967 (this is the age category that fell into the funded pension system) and younger must independently choose the option of pension provision. In this case, there is a choice between several options:

Direct the entire amount of contributions of the insurer (employer) to finance only the insurance pension;

Distribute the specified amount between insurance and funded pensions.

It should be noted that all previously accumulated funds are kept in full. Pension savings funds will continue to be invested upon reaching the retirement age and the decision to retire, they will be paid in full. The Pension Fund of Russia is currently accepting appropriate applications from citizens about the choice of the option for financing pensions.

In order to improve the formation of citizens' pension rights in the solidary part of the pension system, the Pension Fund carried out a number of measures. In 2017, an improved mechanism for the formation of pension rights for the main type of solidarity system pensions - insurance pensions - received legislative approval, in accordance with the law, a new pension formula was developed and implemented, which is based on the dependence of the amount of pension provision on the age of retirement. Pension rights according to the new formula are taken into account in pension points, the number of which simultaneously depends on the contributions of employers, length of service and age of retirement. Higher retirement points are provided for those citizens who are planning a later retirement.

The Pension Fund carried out a set of measures to improve the formation of pension savings and took measures to guarantee the safety of pension savings and ensure the profitability of their investment.

In accordance with the Federal Law “On Guaranteeing the Rights of Insured Persons in the System of Compulsory Pension Insurance of the Russian Federation when Forming and Investing Pension Savings Funds, Establishing and Making Payments Using Pension Savings Funds,” a system of legislative and organized measures was developed. They will ensure the safety of pension funds of citizens who form pension savings, both in the Pension Fund of the Russian Federation, and in non-state pension funds.

The new guarantee system includes two levels. At the first level, the RF Pension Fund and non-state pension funds provide guarantees at the expense of their reserves. At the moment, the rules for the formation of reserves and the requirements for them are established by the Central Bank of the Russian Federation.

At the second level, in a situation of insufficient reserves, the guarantee is provided by the Deposit Insurance Agency, to which the Pension Fund and non-state pension funds provide annual guarantee contributions. At the moment, the guarantee system is at the stage of formation, since not all management companies and non-state pension funds have entered it yet. For citizens in the Pension Fund of Russia, the system began operating in full on January 1, 2017. The non-state pension fund will be included in the guarantee system only after its reorganization into a joint stock company and a comprehensive audit by the Central Bank of the Russian Federation. At the moment, 46 non-state pension funds are already operating in the guarantee system, in which 1,989.73 billion rubles of pension savings are formed for 29.01 million insured persons who have entered into compulsory pension insurance agreements with these funds (Appendix 1).

In order to improve the organizational and legal form of non-state pension funds, the Federal Law “On Amendments to the Federal Law“ On Non-State Pension Funds ”and Certain Legislative Acts of the Russian Federation” was adopted, providing for corporatization of non-state pension funds.

All non-state pension funds by January 1, 2017 must reorganize in joint stock companies, or stop the activity on the formation of pension savings of citizens in the compulsory pension insurance system. For those non-state pension funds that will reorganize and meet all the requirements for entering the guarantee system, the Pension Fund of the Russian Federation will transfer to the accounts the funds of the pension savings of citizens who have applied for the transition to the non-state pension fund.

In order to get out of this situation and further strengthen the pension system in the Russian Federation, a concept for its development has been defined, the essence of which is as follows:

The pension system should be based on a three-tier model (Fig. 2):

Rice. 2. Three-tier model of the Pension system

Consequently, the Pension Fund of the Russian Federation has a complex structure, including various divisions, whose task is to ensure the effective functioning of the Russian system of compulsory pension insurance. The main governing bodies of the PFR are the Board of the Fund and the Executive Directorate of the PFR, which, like the Center for Personified Accounting, are located in Moscow. In the field, the Pension Fund of the Russian Federation is represented by branches and territorial offices.

1.2. Basics of interaction of the Pension Fund with state and municipal authorities (GMU), and Legal regulation of the activities of the Pension Fund of the Russian Federation

The pension system of Russia today, due to the scale of the reform being carried out, occupies a leading place not only in the socio-economic life of the population, but also in the financial and budgetary system of the country. The Pension Fund of the Russian Federation has a great influence on the formation and redistribution of cash flows, including in the monetary sphere.

Nevertheless, many domestic experts often associate financial and monetary relations only with the sphere of functioning of the banking system, which is not entirely correct. Of course, the banking system is the basis of the monetary field of the Russian economy, but this is only part of it.

Another component of these relations is the sphere of money circulation and credit, which covers a wide range of institutions operating in the provided market. These entities provide a variety of financial products related to different sectors. financial market: banking, pension, insurance, etc.

The main difference between these institutions is the object of activity, namely money turnover and long-term financial resources. Consequently, the functioning of the Pension Fund and other socially oriented institutions is carried out directly in the monetary field, which in turn is impossible without professional influence and government influence.

Given the importance of organizations in this category, the main function of government agencies is monetary regulation. Regulation of activities through the recently created single regulator of the financial market (mega-regulator) is designed to facilitate the enlargement and universalization of such financial institutions, ensure greater mobility of financial resources, as well as smooth out the contradictions between banking and investment.

In modern realities, the functioning of the Pension Fund of the Russian Federation is not only the organization of collection, accumulation, sale of funds and payments of pensions to the population, but also operations to generate income from their investment in the interests of citizens. As a result, the activity of the Pension Fund in terms of content and existing risks differs insignificantly from depository operations of other credit institutions.

In this regard, the Central Bank of the Russian Federation (Bank of Russia), as a single regulator of the financial market, uses the established regulatory instruments money supply in circulation, which later have a certain impact on the functioning of the Pension Fund.

Pension savings are invested in accordance with the requirements of the Civil Code of the Russian Federation and Federal Laws No. 75 - FZ and No. 111 - FZ,.

Fixed income instruments (at least 70%) are shown in Figure 3.

No more than 30% - instruments with market yield.

It is clearly seen that the share of bonds in the portfolio is predominant.



Rice. 3. Fixed income instruments

All transactions with assets are carried out exclusively on stock exchanges, subject to delivery against payments. Consequently, by buying or selling securities, the Central Bank regulates the rate of government securities, which further affects the investment activities of the Pension Fund of Russia.

The task of the Central Bank of the Russian Federation is to determine and maintain the exchange rate of the national currency, which at the moment does not in the best way correspond to the current guidelines of the financial and economic policy of the state.

In the event of a decrease in currency stability and an increase in inflation, the income base decreases and, accordingly, budget revenues decrease, which further negatively affects the income of the Pension Fund. In this case, the budget deficit of the Pension Fund of Russia is paid off through interbudgetary transfers (a means of interbudgetary regulation, which consists in transferring funds within the country's budgetary system, from one budget to another) from the federal budget, which, in turn, may also be in deficit. In this regard, the state is forced to resort to borrowing funds from other states and international monetary organizations or an additional issue of federal loan bonds.

The opposite picture is observed when the exchange rate of the national currency grows or remains stable, the income base increases or remains unchanged, which favorably affects the income of the Pension Fund and the budget of the country as a whole.

Thus, the monetary policy of the RF Central Bank mainly influences the functioning and development of the RF PF.

The impact of monetary methods of regulating the economy (a group of methods for assessing the shadow economy based on the use of such a feature of the illegal economy as the preference given to cash when making transactions) is of a dual nature. First, as a mechanism for the implementation of the financial and economic policy of the state. Second, as an independent sphere state regulation at the macroeconomic level. This is confirmed by the reform of the pension system of the Russian Federation and the modernization of the pension insurance and accumulation system, which in turn is closely related to the general socio-economic situation today.

Nevertheless, as practice shows, the monetary policy pursued does not always affect the functioning of the Pension Fund from the standpoint of economic recovery. The crisis conditions do not allow making timely constructive decisions on numerous urgent problems of the development of the pension system. In this regard, the budget of the Pension Fund remains imbalanced, the investment potential of the funded system is constrained, the budget of the Pension Fund of Russia is dependent on transfers from the Federal budget, etc.

Providing a sustainable financial space for investment activities of the Pension Fund is the main task of the single mega-regulator of the country's financial markets. In this regard, the question arises of the need to ensure effective monetary policy allowing the pension accumulation system to work in full.

Improving the efficiency of the Pension Fund is possible through financing large-scale investment projects through project finance and infrastructure bonds.

Expansion of the composition financial instruments, as well as institutions admitted to participate in the formation of pension savings by including insurance companies and credit organizations and providing these institutions and insured persons who are forming pension savings with additional tax incentives, will assist in the development of predominantly voluntary (corporate and private) pension systems, allowing for higher levels of pensions.

The reform of the pension system of the Russian Federation is intended to transfer part of the pension burden from the state to the future recipient of the pension (pensioner) and the payer of pension contributions (his employer). In this regard, insured persons and future pensioners have the right to make an independent choice: to remain in the state pension system of a solidarity nature, or to form their pension rights within the funded component.

Consequently, the Central Bank of the Russian Federation needs to significantly expand the opportunities for profitable and reliable investment of pension savings, improve the activities of development institutions, including Vnesheconombank, and also determine the prospects for the further functioning of the Investment Fund of the Russian Federation. Taking into account the integration processes in modern phenomena, the complexity of the tasks of a single regulator of the financial market is adequate to the depth economic problems the pension system of our country, which is further exacerbated by the impact of the current financial crisis.

In order to improve the efficiency and quality of accounting for the formation of financial resources intended for the appointment and payment of pensions, the Pension Fund of the Russian Federation interacts with:

Bodies of the Ministry of the Russian Federation for Taxes and Duties;

Federal Treasury bodies;

Bodies of social protection of the population;

Civil registry authorities and other authorities.

The Ministry of the Russian Federation for Taxes and Levies (MNS of Russia) and the Pension Fund of Russia in order to implement the provisions of Ch. 24 of part two of the Tax Code of the Russian Federation and the Law on Compulsory Pension Insurance, the Procedure for the exchange of information between tax authorities and the bodies of the Pension Fund of Russia has been developed. The exchange of information between tax authorities and PFR authorities is carried out at the level of constituent entities of the Russian Federation, as well as districts and cities.

The territorial inspectorates of the Ministry of Taxes and Tax Collection of the Russian Federation in cities and regions provide the Pension Fund of Russia departments at least once a quarter with information on the facts of incorrect calculation of contributions to the Pension Fund of the Russian Federation, revealed by the results of field inspections:

For the completeness and correctness of the unified social tax;

Ensuring the submission of reliable certificates of income of individual entrepreneurs;

Submit on a quarterly basis information about organizations and enterprises that are in bankruptcy proceedings at the request of the Inspectorate of the Ministry of Taxes and Duties of Russia, indicating the stage and amount of arrears in insurance premiums and penalties to the Russian Pension Fund.

The information transmitted by the PFR Office to the tax authorities is shown in Figure 4.

In accordance with the Agreement on Cooperation between the Federal Treasury Bodies and the Russian Pension Fund, the Federal Treasury Bodies daily transfer extracts from the consolidated register of income received to the PFR bodies. An extract from the consolidated register must contain: the name of the payment document, the number of the payment document, an identification number, payer's account number, payment amount and budget classification code.

Rice. 4 - Information transmitted by the UPFR by tax authorities

An agreement on information exchange is concluded between the PFR department and the social protection body, according to which the UPFR monthly transfer to the social protection department the databases on the appointment and payment of pensions with an electronic digital signature. Social protection departments should use information from the database to social security population.

The departments of social protection of the population monthly transfer to the centers of social services, which are legal entities, information on the amount of the assigned pension of citizens who are in social services to calculate the payment for the provision of services. In addition, they are entrusted with the obligation to issue certificates to pensioners about the amount of pension certified by the seal and signature of the Head of the UPFR for the appointment of state benefits for children and the establishment of a monthly supplement to the pension of municipal employees.

Consequently, in accordance with the Federal Law "On Acts of Civil Status," the head of the civil registry office (ZAGS) informs the body of the Pension Fund of Russia information about the state registration of death. Since the appointment and payment of pensions is carried out at the place of residence, the civil registration authorities report the last place of residence of the deceased.

Chapter Conclusions

In the process of writing the first chapter of the final qualifying work, it was determined that the Pension Fund of the Russian Federation has a complex structure, which includes various divisions whose task is to ensure the effective functioning of the Russian system of compulsory pension insurance. The main bodies of the UPFM are the Board of the Fund and the Executive Directorate of the Pension Fund of Russia, which, like the Center for Personified Accounting, are located in Moscow. On the ground, the PF RF is represented by branches and territorial offices.

Pension savings are invested in accordance with the requirements of the Civil Code of the Russian Federation and Federal Laws No. 75-FZ and No. 111-FZ.

The Board of the RF Pension Fund is the main management body that implements the general strategy for managing the pension system in accordance with Russian legislation, approves the prospective and current functions and tasks of the Pension Fund of Russia, is responsible for their implementation within its competence, carries out rule-making activities related to the functioning of the Pension Fund of Russia. He is in charge of the formation of the budget of the Pension Fund of Russia and the approval of reports on its implementation. The Executive Directorate of the PFR is the main executive body of the PF, which is subordinate to the Board of the Fund. The Executive Directorate of the Russian Pension Fund manages pension insurance funds on behalf of the state within the framework of Russian legislation and on the basis of decisions of the Fund's Management Board. Subordinate to the Executive Directorate: PFR Personified Accounting Center, 84 PFR branches, 2,500 PFR departments (divisions).

The monetary policy of the Central Bank of the Russian Federation mainly affects the functioning and development of the Pension Fund of the Russian Federation. In this regard, the question arises about the need to ensure an effective monetary policy that allows the pension accumulator system to work in full.

The Pension Fund of the Russian Federation interacts with the bodies of the Ministry of the Russian Federation for Taxes and Levies, bodies of the federal treasury, bodies of social protection of the population, bodies of civil registration and other bodies.

Taking into account the integration processes in modern phenomena, the complexity of the tasks of a single regulator of the financial market is adequate to the depth of the economic problems of the pension system, which is further enhanced by the impact of the modern financial crisis.

The Pension Fund of the Russian Federation is a state non-budgetary fund owned by the Russian Federation, formed for the purpose of providing retirement benefits to the population.

The Pension Fund of the Russian Federation (PFR) was created on the basis of the Decree of the Supreme Council of the RSFSR dated December 22, 1990.

In accordance with the current legislation, the Pension Fund of Russia, as an independent financial and credit institution, has been instructed to finance pension payments since 1991.

The Pension Fund of the Russian Federation is the largest social non-budgetary fund in Russia.

In accordance with Article 5 of the Federal Law of December 15, 2001 No. 167-FZ "On Compulsory Pension Insurance in the Russian Federation", the Pension Fund of the Russian Federation is an insurer in the field of compulsory pension insurance and is a state institution. The state bears subsidiary liability for the PFR's obligations to insured persons. The insurance risk in pension insurance is the loss of the insured person's earnings as a result of the occurrence of an insured event (reaching the established retirement age).

The Pension Fund of Russia is a kind of mechanism for state management of pension funds, which are state-owned, but not included in the budget, and other funds are not subject to withdrawal.

The Russian Pension Fund is accountable to the highest the legislature Russian Federation.

The structure of the RF Pension Fund is shown in Fig. 2.1.

Rice. 2.1. PFR structure

The management of the Pension Fund of the Russian Federation is carried out by the board and its permanent body - the executive directorate. The board includes the chairman, his deputies, and the executive director. Also, the board may include representatives of public, religious and state organizations, associations, institutions and enterprises whose activities are related to the protection of the interests of pensioners, disabled people and children [Regulations on the Pension Fund of the Russian Federation]. At present, Gennady Batanov is the Chairman of the Board of the RF Pension Fund.

PFR Board:

Is responsible for the performance of functions within the competence of the FIU

Defines the long-term and current tasks of the FIU

Approves the budget, cost estimates (including the payroll) of the FIU and its bodies, reports on their implementation, as well as its structure and staff

Appoints and dismisses the executive director and his deputies, the chairman of the PFR audit commission and the heads of its departments

Approves the regulations on the executive directorate, the audit commission and regional bodies of the PFR

Publishes, within its competence, regulations on issues related to the activities of the FIU

Solves other issues related to the competence of the FIU

At the same time, the PFR includes 7 Pension Fund Departments for the federal districts of the Russian Federation, 86 Pension Fund Departments, including the OPFR for the city of Baikonur. The total number of territorial bodies of the PFR is 2,192. They reach the level of districts in all constituent entities of the Russian Federation, while maintaining subordination relations. This makes it possible to implement a unified strategy for managing the pension system. Territorial Offices work closely with government authorities, trade union and public organizations, striving to involve all stakeholders and departments in the most important work, as well as expand the circle of audience to which it is required to convey the necessary information. For this, consultation centers, client services, unified legal services, public collection points for population issues, "hot lines" are being created.

The Pension Fund of the Russian Federation (PFR) is intended for:

1) targeted collection and accumulation of insurance premiums, as well as financing costs

2) the organization of work to collect from employers and citizens guilty of causing harm to the health of employees and other citizens, the amounts of state disability pensions due to work injury, occupational disease or in case of loss of a breadwinner

3) capitalization of PFR funds, as well as attracting voluntary contributions to it (including currency values) individuals and legal entities

4) organization and maintenance of individual (personified) accounting of insured persons in accordance with the Federal Law "On individual (personified) accounting in the state pension insurance system"

5) organizing and maintaining a state databank for all categories of payers of insurance premiums to the FIU

6) interstate and international cooperation of the Russian Federation on issues related to the competence of the PFR

7) participation in the development and implementation in the prescribed manner of interstate and international treaties and agreements on pensions and benefits

8) studying and generalizing the practice of applying normative acts on the payment of insurance premiums to the Pension Fund of the Russian Federation and making proposals for its improvement

9) carrying out research work in the field of state pension insurance

10) explanatory work among the population and legal entities on issues related to the competence of the FIU

11) participation in the financing of social protection programs for the elderly and disabled citizens

12) the implementation of management of funds of the PFR budget and control over the correct and rational spending of its funds

13) representing the interests of the insured persons before the policyholders

14) preparation of a justification for the amount of tariff insurance premiums

15) appointment (recalculation) and timely payment of compulsory insurance coverage (labor pensions) on the basis of individual (personified) accounting data, as well as other types of pensions provided by law, social benefits for the burial of deceased pensioners who did not work on the day of death

16) exercising control over the validity of the submission of documents for the appointment (recalculation) of the amounts of compulsory insurance coverage, including on preferential terms in connection with special working conditions

17) drawing up a draft budget of the FIU and ensuring the execution of this budget

18) accounting for funds received under compulsory pension insurance

19) registration of policyholders

20) accounting for insurance contributions of individuals who voluntarily entered into a legal relationship on compulsory pension insurance

21) ensuring the mode of maintaining a special part of an individual personal account in accordance with the established federal law requirements

22) ensuring the organization of timely accounting of income from investment of compulsory pension insurance funds in the relevant special parts of individual personal accounts

23) performing certain banking operations in the manner prescribed by the current legislation of the Russian Federation on banks and banking activities.

In accordance with the current legislation, the Pension Fund of Russia provides pensions to more than 90 thousand citizens living in 75 states, including 20 thousand citizens of which pensions are transferred to their place of permanent residence in 63 states. More than 62 million insured employees and over 38 million pensioners are registered in the PFR individual (personified) accounting system. 4.3 million employers-insurers cooperate with the Fund. The Fund annually sends notifications about the amount of pension rights of citizens and the obligations of the state to them to more than 54.6 million insured people who have a funded part in their pension structure, and more than 20 million people who have only an insurance part of their pension, including working pensioners.

1.1 The essence, role and sources of formation of funds of the PF RF

The Pension Fund of the Russian Federation is a centralized fund of the state that ensures the formation and distribution of financial resources for the purpose of providing pensions to citizens of the Russian Federation. The PFR is the largest and most efficient system for the provision of social services in the Russian Federation. As a result of colossal daily work, the fund ensures the timely payment of pensions to every citizen of Russia in full compliance with his pension rights.

The Pension Fund of the Russian Federation was established on December 22, 1990 by a decree of the Supreme Soviet of the RSFSR for the state management of the finances of pension provision, which had to be allocated to an independent off-budget fund. The structure of the Pension Fund includes 7 departments in the Federal Districts of the Russian Federation, 81 branches of the Pension Fund in the constituent entities of the Russian Federation, as well as OPFR in the city of Baikonur (Kazakhstan) and over 2500 territorial departments in all regions of the country. More than 133,000 specialists work in the Pension Fund system.

With the creation of the Pension Fund, a fundamentally new mechanism for financing and paying pensions and benefits appeared in Russia. Funds for financing the payment of pensions began to be formed at the expense of compulsory insurance contributions from employers and citizens. The sources of the formation of the Pension Fund's cash are the following income:

Tax revenues - these include revenues distributed by the federal treasury bodies between the budgets of the budgetary system of the Russian Federation from the minimum tax levied in connection with the application of the simplified taxation system at the 60% standard.

Non-tax income - these include:

Employers' insurance premiums; citizens engaged in self-employment; other categories of working citizens for compulsory pension insurance.

Insurance premiums at an additional rate for employers of organizations used by the labor of members of flight crews, aircraft, civil aviation.

Arrears, penalties and fines from contributions to the Pension Fund of the Russian Federation.

Proceeds from placement temporarily available funds Pension Fund of the Russian Federation.

Funds reimbursed to the Pension Fund of the Russian Federation by the State Employment Fund of the Russian Federation in connection with the appointment of early pensions to the unemployed.

Fines, sanctions and amounts resulting from damages.

Voluntary contributions from both individuals and legal entities.

Interbudgetary transfers from the federal budget.

Gratuitous receipts from non-state Pension funds.

Other supply.

The Pension Fund has a huge impact on the country's economy, since its main goal is to ensure the level of living things earned by a person by redistributing funds in time and space - wherever a person lives, he guarantees himself a certain living standard with his labor and social contributions. in future. Thus, its important social significance is determined.

1.2 The main tasks of the Pension Fund of the Russian Federation

Since 2002, the Pension Fund has been recognized as a state insurer for compulsory pension insurance, which administers insurance premiums. As an insurer, the fund now has quantitatively defined financial obligations:

Consider insurance funds received under compulsory pension insurance.

To pay insurance compensation to persons insured in the pension system (in the form of a retirement pension), starting from the moment of occurrence of insurance cases established by the pension legislation (disability due to age, disability, and for dependents - loss of a source of material support - loss of a breadwinner). 38.5 million Russian pensioners receive pensions at the expense of the Fund.

Interact with employers - payers of insurance premiums. Information about citizens insured in the pension system comes from 6.2 million legal entities.

Maintain personalized records of participants in the compulsory pension insurance system. The system takes into account insurance pension payments of almost 63 million Russians.

Issue certificates for obtaining maternity (family) capital. Its size in 2010 will amount to 343 thousand 378 rubles 80 kopecks.

Manage the funds of the pension system, including the funded part of the labor pension, which is carried out through the state management company (Vnesheconombank) and private management companies.

Support the implementation of the State Pension Co-financing Program. As of 2010, 2 million 368 thousand people have joined the Program.

The insured in the pension system is all employers operating in the territory of the Russian Federation. Employers are key participants in the pension system of the Russian Federation, paying funds from the wage fund for the future retirement benefits of their employees.

The insured persons are employees, either hired or under a civil law contract.

In this regard, the main tasks of the Pension Fund are:

Accumulation of insurance premiums.

Financing the expenses provided for by the law on the foundation.

Organization of work to collect from employers and citizens guilty of causing harm to the health of employees and other citizens, the amounts of state disability pensions due to work injury, occupational disease or in the event of loss of a breadwinner.

Capitalization of the fund, attracting voluntary contributions from individuals and legal entities.

· Control over the timely and complete receipt of insurance premiums, as well as control over the correct and rational use of the fund.

· Organization and maintenance of individual personified records of insured persons.

· Participation in the development and implementation of interstate and international treaties and agreements on pensions and benefits.

· Carrying out research work in the field of state pension insurance.

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The Pension Fund of the Russian Federation (PFR) is a centralized fund of the state that ensures the formation and distribution of financial resources for the purpose of providing pensions to citizens in the Russian Federation.

The activities of the PFR are regulated by the Regulations on the Pension Fund of December 27, 1991. The functions of the FIU include:

1) targeted collection and accumulation of insurance premiums, as well as financing of expenses related to social protection of the population;

2) organization of work to collect from employers and citizens guilty of causing harm to the health of employees and other citizens, the amounts of state disability pensions due to work injury, occupational disease or in case of loss of a breadwinner;

3) financing of expenses provided for by the law on the Fund;

4) capitalization of PFR funds, attracting voluntary contributions from individuals and legal entities;

5) control over the timely and full receipt of insurance contributions to the fund, as well as control over the correct and rational spending of its funds;

6) organization and maintenance of individual (personified) records of insured persons;

7) carrying out research work in the field of state pension insurance;

8) explanatory work among the population and legal entities on issues related to the competence of the foundation;

9) participation in the development and implementation of interstate and international treaties and agreements on pensions and benefits. 00000000000000

The tasks of the PFR board are:

1) approval of the budget, cost estimates, including the payroll fund, labor of the PFR and its bodies, reports on their implementation, as well as its structure and staff;

2) appointment and dismissal of the executive director and his deputies, the chairman of the audit commission and heads of PFR departments;

3) approval of the regulations on the executive directorate, the audit commission and regional bodies of the PFR;

4) adoption of regulations on issues related to the activities of the PFR within its competence.

The Pension Fund of the Russian Federation is one of the largest and most significant social institutions in Russia. He must ensure the collection of insurance contributions necessary to finance the payments of state pensions, making fuller use of the rights given to him for this purpose, since since 1995 the Pension Fund's income from insurance contributions has not been enough to cover his expenses and subsidies from the federal budget are required to pay pensions ... Paid pension benefits are less and less in line with their socio-economic importance - to provide a decent standard of living for people who have no earned income. Thus, we can conclude that the implementation of the social goals of the state is the main task of the Pension Fund of the Russian Federation. If you ask the question, what kind of pension system exists at the moment, then the answer to it comes down to unsatisfactory assessments of the existing pension system. The main claims put forward to it are:

Extremely low levels of pensions in terms of their purchasing power, which do not provide a decent life for pensioners;

The system continues to function in the social assistance mode, it does not have an insurance character. Wage, received during labor activity, only to a small extent (10 - 20%) is reflected in the assigned pension. At the same time, the middle and high-paid strata of the employed population consider this procedure socially unfair, since with the same percentage of insurance contributions to the Pension Fund (28 + 1%) from a salary of 500 and 5000 rubles, the size of the pension will be the same - about 400 rubles;

Such a pension system is “non-transparent”, incomprehensible and unreliable for pensioners, since it does not guarantee fixed and predictable pension amounts in the long term.

The concepts and ideas about the mechanisms of the pension system that exist in our society are very naive. A poll conducted by VTsIOM in 51 regions of the country shows that the overwhelming majority of respondents - 80 percent, believe that the state should provide them in old age. At the same time, only 4.4 percent of the respondents said that they know the organization of state and non-state pension systems, and they know their advantages and differences. Even greater ignorance among the population about the key issues of the functioning of the pension system - the nature of the ownership of pension funds, mechanisms and sources of financial support for pensions, the role of social actors in the management of this area. The problem lies in the rupture of public consciousness and the realities of the country's economic and social life. For example, until now the majority of the population believes that pensions are financed by the state, while for nine years, starting in 1991, the state has ceased to play the role of the main donor of pensions. So, in the period before 1991, the state subsidized more than 70% of the pension system from the budgets, but now this share is only 6-8% of the total amount of pension payments.

Since 1991, employers bear the main financial burden of pension provision - about 90% of all expenses. The amount of social insurance contributions paid by employers and citizens to the Pension Fund of the Russian Federation is determined by the State Duma and the Federation Council as advised by the Fund's board.

The role and functions of all subjects of pension relations have changed dramatically, but the distribution function of the system has not changed at all. The size of pensions does not depend on the volume of insurance payments, and the so-called “equalization” has not only survived, but has become even larger. At the moment, the non-insurance nature of the pension system is the main brake on its development. The pension fund is an important link in the financial system of the state, while having a number of features: - the fund is planned by the authorities and administration, and has a strict targeting;

The funds of the fund are used to finance government expenditures not included in the budget;

Formed mainly due to mandatory contributions from legal entities and individuals;

Insurance contributions to funds and the relationship arising from their payment are of a tax nature, the rates of contributions are set by the state and are mandatory;

Most of the rules and regulations apply to relations related to the calculation, payment and collection of contributions to the fund. Tax Code RF;

The monetary resources of the fund are in state ownership, they are not included in the budgets, as well as other funds, and are not subject to withdrawal for any purposes not directly provided for by law;

The expenditure of funds from the fund is carried out by order of the Government or a specially authorized body (Board of the fund).

The Pension Fund of Russia is managed by the Management Board and its permanent body - the Executive Directorate. The Directorate is subordinate to branches in the republics within the Russian Federation, branches in national-state and administrative-territorial entities. Locally (in cities, districts) there are authorized representatives of the Fund. The branches provide organizational work for the collection of social insurance contributions, financing of social security agencies, regional social security programs, as well as control over the expenditure of funds.

The Pension Fund of the Russian Federation is an independent financial and credit institution, but this independence has its own characteristics and differs significantly from the economic and financial independence of state, joint-stock, cooperative, private enterprises and organizations. As mentioned above, the RF PF organizes the mobilization and use of the fund's resources in the amount and for the purposes regulated by the state. The state also determines the level of insurance payments, decides on changes in the structure and level of monetary social benefits.