Russian Pension Fund. The essence, structure and main tasks of the pension fund of the Russian Federation PFR subject essence and features of the organization
In order to government controlled The Pension Fund (PF) was created to finance pension provision in the Russian Federation. The Fund was created on the basis of the Decree of the Supreme Council of the RSFSR of December 22, 1990. However, this Fund began to operate on January 1, 1992. Its activities are regulated by the Regulation on the Pension Fund dated 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 redistribution Money, used mainly for making payments to various categories of the disabled population in the form of labor, military and social pensions, disability pensions, benefits for caring for a child up to the age of 1.5 years, benefits in case of loss of a breadwinner, compensation payments. This point of view is shared by scientists P.N. Shulyak and N.P. Belotelov.
According to Professor A.G. Gryaznova and Professor E.V. Markina, Pension Fund Russian Federation is a fund of funds formed outside federal budget, intended for financial support protection of citizens from special kind social risk - loss of earnings (or other permanent income) due to disability in old age, disability; for disabled family members - the death of the breadwinner; for certain categories workers - long-term performance of certain professional activities.
Another point of view is shared by A.S. Unsewn. The Pension Fund of the Russian Federation, in her opinion, is a centralized fund for providing pensions to the population.
According to economic dictionary. The Pension Fund of the Russian Federation is an independent financial and credit institution that carries out state management of the finances of pension provision.
In accordance with the Law of the Russian Federation "On Compulsory Pension Insurance in the Russian Federation" dated December 15, 2001 No. 167-FZ, subjects of compulsory pension insurance are federal authorities public authorities, insurers, policyholders and insured persons.
The Pension Fund of the Russian Federation (PFR) is an independent financial credit institution, accountable to the government of the Russian Federation and carrying out its activities in accordance with the legislation of the Russian Federation and the Regulations on the Pension Fund of the Russian Federation, approved by the Decree 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, resolutions 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 and are not subject to withdrawal. General budget PFR is 1/3 of the Federal budget of the Russian Federation. The FIU includes regional branches, created by 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.
The main tasks of the Pension Fund are:
v targeted collection and accumulation insurance premiums, as well as financing the costs associated with the social protection of the population;
v 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 industrial injury, occupational disease or loss of a breadwinner;
v capitalization of the Fund's resources, as well as attraction of voluntary contributions to it from individuals and legal entities;
v control over the timely and complete receipt of insurance contributions to the Fund, as well as control over the correct and rational use of its funds;
v carrying out research work in the field of state pension insurance;
v explanatory work among the population and legal entities on issues within the competence of the fund.
The Fund can take part in financing social protection programs for the elderly and disabled citizens, etc.
The FIU performs the following main functions:
v receiving from payers of insurance premiums necessary to finance the payment of state pensions;
v organization of a data bank on payers of insurance contributions to the Pension Fund of the Russian Federation;
v individual accounting 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;
v interstate and international cooperation of the Russian Federation on issues within the competence of the Pension Fund.
The Pension Fund of the Russian Federation (PFR) is a centralized state fund 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 Regulation on the Pension Fund of December 27, 1991. The functions of the FIU include:
1) target collection and accumulation of insurance premiums, as well as financing of expenses related to social protection of the population;
2) 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 an industrial injury, occupational disease or loss of a breadwinner;
3) financing of expenses provided for by the Law on the Fund;
4) capitalization of PFR funds, attraction of voluntary contributions from individuals and legal entities;
5) control over the timely and complete receipt of insurance premiums into the fund, as well as control over the correct and rational use of its funds;
6) organization and maintenance of individual (personalized) 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 within the competence of the fund;
9) participation in the development and implementation of interstate and international treaties and agreements on pensions and benefits. 00000000000000
The tasks of the Board of the PFR are:
1) approval of the budget, cost estimates, including the wage fund, labor of the PFR and its bodies, reports on their execution, 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 regulation 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 premiums necessary to finance the payment of state pensions, making fuller use of the rights given to him for this purpose, since since 1995 the income of the Pension Fund from insurance premiums has not been enough to cover its expenses and subsidies from the federal budget are required to pay pensions . The pension benefits paid are less and less consistent with their socio-economic significance - to provide a decent standard of living for people who do not have labor 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 yourself what kind of pension system exists at the moment, then the answer to it comes down to unsatisfactory assessments of the existing one. 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 mode of social assistance; it does not have an insurance character. Wage received during employment, only to a small extent (10 - 20%) is reflected in the assigned pension. At the same time, the middle and highly paid layers of the employed population consider this procedure to be 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 pension will be the same - about 400 rubles;
Such a pension system is “opaque”, incomprehensible and unreliable for pensioners, since it does not guarantee fixed and predictable pensions in the long term.
The concepts and ideas about the mechanisms of the pension system that exist in our society are very naive. A survey conducted by VCIOM in 51 regions of the country shows that the vast majority of respondents - 80 percent - believe that the state should provide for 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 property of pension funds, the mechanisms and sources of financial support for pensions, the role of social actors in the management of this area. The problem is the gap between public consciousness and the realities of economic and social life country. For example, the majority of the population still believes that pensions are financed by the state, while for nine years, since 1991, the state has ceased to play the role of the main donor of pension provision. So, in the period up to 1991, the state subsidized the pension system by more than 70% from the budgets, but now this share is only 6-8% of the total pension payments.
Since 1991, the main financial burden of pension provision has been borne by employers - about 90% of all costs. The amount of contributions for social insurance, paid by employers and citizens to the Pension Fund of the Russian Federation, is determined by the State Duma and the Federation Council on the proposal of the Board of the Fund.
The role and functions of all subjects of pension relations have changed dramatically, but the distributive 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 been preserved, 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 management, and has a strict target orientation;
Fund money is used to finance government spending not included in the budget;
It is formed mainly due to mandatory deductions of legal entities and individuals;
Insurance premiums to funds and the relationships arising from their payment are of a tax nature, the contribution rates are established 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 funds of the fund are in state property, they are not included in the composition of budgets, as well as other funds and are not subject to withdrawal for any purposes not expressly provided for by law;
Spending of funds from the fund is carried out by order of the Government or a specially authorized body (the Board of the fund).
The management of the Pension Fund of Russia is carried out by the Board and its permanent body - the Executive Directorate. Branches in the republics within the Russian Federation, branches in national-state and administrative-territorial formations are subordinate to the directorate. On the ground (in cities, districts) there are authorized representatives of the Fund. The departments provide organizational work on the collection of contributions for social insurance, financing of social security authorities, 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, however, 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 Pension Fund of the Russian Federation 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.
Pension Fund of the Russian Federation (PFR) - this is a centralized state fund 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 the Russian Federation", approved on December 27, 1991. No. 2122-1, (as amended on 08/05/2000) by the Supreme Council of the Russian Federation.
The functions of the FIU include:
1) target collection and accumulation of insurance premiums, as well as financing of expenses related to social protection of the population;
2) control over the timely and complete receipt of insurance premiums into the fund, as well as control over the correct and rational use of its funds;
3) organization and maintenance of individual (personalized) records of insured persons;
4) financing of expenses provided for by the law on the FIU;
5) capitalization of PFR funds, attraction of voluntary contributions from individuals and legal entities;
6) 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 an industrial injury, occupational disease or loss of a breadwinner;
7) carrying out research work in the field of state pension insurance;
8) explanatory work among the population and legal entities on issues within the competence of the fund;
9) participation in the development and implementation of interstate and international treaties and agreements on pensions and benefits.
The tasks of the Board of the PFR are:
1. approval of the budget, cost estimates, including the payroll fund, labor of the FIU and its bodies, reports on their execution, 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 regulation on the executive directorate, the audit commission and regional bodies of the PFR;
4. adoption of normative acts 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 premiums necessary to finance the payment of state pensions, making fuller use of the rights given to him for this purpose, since, since 1995. The income of the Pension Fund of the Russian Federation from insurance contributions is not enough to cover its expenses, and subsidies from the federal budget are required to pay pensions. The pension benefits paid are less and less consistent with their socio-economic significance - to provide a decent standard of living for people who do not have labor 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.
However, the existing pension system does not suit the majority of the population. The main claims against 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 mode of social assistance; it does not have an insurance character. Wages received during employment, only to a small extent (10 - 20%) is reflected in the assigned pension;
Such a pension system is “opaque”, incomprehensible and unreliable for pensioners, since it does not guarantee fixed and predictable pensions in the long term.
Since 1991 the main financial burden of pension provision is borne by employers - about 90% of all costs. 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 on the proposal of the Fund's management.
The role and functions of all subjects of pension relations have changed dramatically, but the distributive function of the system has not changed at all. The size of pensions is independent of the volume of insurance payments, and the so-called "equalization" has not only been preserved, 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 of the Russian Federation is an important link financial system states, while having a number of features:
The fund is planned by the authorities and management, and has a strict target orientation;
Fund funds are used to finance public spending not included in the budget;
Formed mainly by mandatory contributions legal and individuals;
Insurance contributions to the funds and the relationships arising from their payment are of a tax nature, the contribution rates are established by the state and are mandatory;
Most of the norms and provisions of the Tax Code of the Russian Federation apply to relations related to the calculation, payment and collection of contributions to the fund;
The financial resources of the fund are state-owned, they are not part of the budgets, as well as other funds, and are not subject to withdrawal for any purposes not expressly provided for by law;
Spending of funds from the fund is carried out by order of the Government or a specially authorized body (the Board of the fund).
The management of the Pension Fund of Russia is carried out by the Board and its permanent body - the Executive Directorate. Branches in the republics within the Russian Federation, branches in national-state and administrative-territorial formations are subordinate to the directorate. On the ground (in cities, districts) there are authorized representatives of the Fund. The departments provide organizational work on the collection of contributions for social insurance, financing of social security authorities, regional social security programs, as well as control over the expenditure of funds.
Thus, the Pension Fund of the Russian Federation is an independent financial and credit institution, however, 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 Pension Fund of the Russian Federation 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 payments. The essence, goals and objectives of the Pension Fund of the Russian Federation resonate with the need to improve pension legislation, and therefore, pension legislation is being changed and improved in order to socially protect citizens in the context of the development of the country's economy.
2. Labor pensions in the Russian Federation (on the example of the PERM KRAI)
Plan.
Introduction………………………………………………………………………3
The essence and significance of the Pension Fund
Russian Federation…………………………………………………………...5
Payers of insurance premiums: their calculation and direction………………………………………………………….11
The problem of forming the budget of the Pension Fund of the Russian Federation in the context of the economic crisis and the prospects for overcoming it…………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………….
The essence and significance of the Pension Fund of the Russian Federation in the pension system…………………………………………………………………………………………………………………………………………………………………………………………………….
Structure Pension Fund RF…………………………………9
Formation and spending of the budget of the Pension Fund of the Russian Federation……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………….
The role of the Pension Fund of the Russian Federation in the implementation of pension reform…………………………………………………………………25
Conclusion………………………………………………………………32
References……………………………………………………….35
Introduction.
State off-budget funds are an integral part of the financial system of the Russian Federation. In addition, they represent one of the forms of redistribution and use of the national income of the state for certain social and economic purposes.
The largest of the off-budget social funds is the Pension Fund of the Russian Federation, it accounts for 75% of all extra-budgetary funds. It is a centralized system of accumulation and redistribution of funds.
The pension fund has a huge impact on the country's economy, since its main goal is to ensure the level of living goods earned by a person by redistributing funds in time and space - wherever a person lives, he guarantees himself a certain living standard with his work and past social contributions. the future.
The pension fund with its own funds provides payment monthly benefits, pensions for people who, due to certain circumstances, cannot provide for their living, including pensioners.
For an ordinary citizen of the country, the procedure for macroeconomic planning and the formation of a balanced budget seems very far from his daily needs and concerns. Meanwhile, the entire current life of any serious financial institution, and even more so as complex and socially significant as the Pension Fund of the Russian Federation, directly depends on how economically justified and correctly the corresponding budget parameters were determined.
The Pension Fund of the Russian Federation should ensure the collection of insurance premiums necessary to finance the payment of state pensions, making fuller use of the rights given to it for this purpose, since, since 1995, the Pension Fund's income from insurance premiums is not enough to cover its expenses and subsidies are required to pay pensions from the federal budget. The pension benefits paid are less and less consistent with their socio-economic significance - to provide a decent standard of living for people who do not have labor income. Thus, we can conclude that the fulfillment of the social goals of the state is the main task of the Pension Fund of the Russian Federation, and that such a task is only within its power, since the budget of the Russian Federation cannot even cope with its own tasks, and putting such a task on its shoulders would be an unbearable burden. for him .
I think the topic term paper is very relevant, since the pension system affects absolutely all segments of the population. Most people are not indifferent to their "retirement" future.
The purpose of this paper is to review the modern pension system. In this regard, it is necessary to solve the following tasks: consider the pension system of the Russian Federation, as well as reforming the pension provision.
As a theoretical basis for the course work, the works of leading experts in the field of pension provision, as well as a wide range of regulations of the Russian pension legislation, were used.
The essence and significance of the Pension Fund of the Russian Federation.
The essence and significance of the Pension Fund of the Russian Federation in the system of pension provision.
The regulation on the Pension Fund of the Russian Federation was approved by the Decree of the Supreme Council of the Russian Federation of December 27, 1991 No. In accordance with the Regulations, the Pension Fund of the Russian Federation is subordinate to the Government of the Russian Federation. The Pension Fund is an independent financial and credit institution that operates in accordance with the legislation of the Russian Federation. The legal basis of the current pension system in Russia is the Constitution of the Russian Federation; Federal Law "On State Pension Provision in the Russian Federation" dated December 15, 2001 No. No. 166-FZ; Federal Law "On labor pensions in the Russian Federation" dated December 17, 2001 No. No. 173-FZ; Federal Law "On Compulsory Pension Insurance in the Russian Federation" dated December 15, 2001 No. No. 167-FZ.
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 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 an industrial injury, occupational disease or loss of a breadwinner;
capitalization of the Fund's resources, as well as attraction of 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 use of its funds;
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 fund.
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 premiums necessary to finance the payment of state pensions;
organization of a data bank on payers of insurance premiums to the Pension Fund of the Russian Federation;
individual accounting of mandatory insurance contributions received by 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.
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 management, and has a strict target orientation;
the funds of the fund are used to finance public expenditures not included in the budget;
is formed mainly at the expense of mandatory deductions of legal entities and individuals;
insurance contributions to the funds and the relationships arising from their payment are of a tax nature, the contribution rates are established by the state and are mandatory;
most of the norms and provisions of the Tax Code of the Russian Federation apply to relations related to the calculation, payment and collection of contributions to the fund;
the financial resources of the fund are state-owned, they are not part of the budgets, as well as other funds and are not subject to withdrawal for any purposes not expressly provided for by law;
spending from the fund is carried out by order of the Government or a specially authorized body (the Board of the fund).
The Pension Fund of the Russian Federation is an independent financial and credit institution, however, 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 Pension Fund of the Russian Federation 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 payments.
Labor pension - a monthly cash payment in order to compensate citizens for wages or other income that the insured persons received before the establishment labor pension.
The following types of labor pensions are established in Russia:
1) old-age labor pension (by age);
2) labor disability pension;
3) labor pension in case of loss of a breadwinner.
The labor pension for old age and disability consists of the following parts: basic part; insurance part; storage part.
The following persons are entitled to an old-age pension:
men who have reached the age of 60;
women over the age of 55.
An old-age labor pension is assigned if there is at least five years of insurance experience.
State pensions are assigned and paid in accordance with the Law "On State Pension Provision in the Russian Federation" to certain categories of citizens at the expense of the federal budget.
Pension for state pension provision - a monthly state cash payment, the right to receive which is determined federal law. It is provided to citizens in order to compensate them for their earnings lost due to the termination of public service, upon reaching the length of service established by law upon entering a labor pension.
1.1 Essence, role and sources of formation of PF funds of the Russian Federation
The Pension Fund of the Russian Federation is a centralized state fund 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 social service delivery system 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 accordance with his pension rights.
The Pension Fund of the Russian Federation was formed on December 22, 1990 by a resolution of the Supreme Council of the RSFSR for state financial management 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 departments of the Pension Fund in the subjects of the Russian Federation, as well as OPFR in Baikonur (Kazakhstan) and over 2,500 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 in Russia, a fundamentally new mechanism for financing and paying pensions and benefits has appeared. Funds for financing the payment of pensions began to be formed through the receipt of mandatory insurance contributions from employers and citizens. The sources of formation of the Pension Fund's funds are the following incomes:
Tax revenues - these include revenues distributed by federal treasury bodies between the budgets of the budget system of the Russian Federation from minimum tax levied in connection with the application of the simplified taxation system according to the standard of 60%.
Non-tax income - these include:
employers' insurance premiums; citizens engaged in individual labor activity; other categories of working citizens for compulsory pension insurance.
Insurance premiums at an additional rate for employers of organizations employed by the labor of flight crew members, aircraft, civil aviation.
Arrears, penalties and fines from contributions to the Pension Fund of the Russian Federation.
Income from the placement of temporarily free funds of the Pension Fund of the Russian Federation.
Funds reimbursed to the Pension Fund of the Russian Federation State fund employment of the population of the Russian Federation in connection with the appointment of early pensions for the unemployed.
Fines, sanctions and amounts resulting from damages.
Voluntary contributions and individuals and legal entities.
Intergovernmental 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 goods earned by a person by redistributing funds in time and space - wherever a person lives, he, through his work and social contributions guarantees itself a certain standard of living in the 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 has quantified financial obligations:
Take account of insurance funds coming under compulsory pension insurance.
Pay to people insured in the pension system insurance compensation(in the form of a labor pension), starting from the moment of occurrence of insured events 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 mandatory pension insurance system. The system takes into account the insurance pension payments of almost 63 million Russians.
Issue certificates for receiving maternity (family) capital. Its size in 2010 will be 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 insurer 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 pension provision of their employees.
The insured persons are employees, 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 fund.
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 an industrial injury, occupational disease or loss of a breadwinner.
Capitalization of the fund's resources, attraction of 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's resources.
· Organization and maintenance of individual personalized 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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