What will happen to the Pension Fund in 2020 latest news

Insurance contributions to the Pension Fund of Russia in 2020: rates, table, limit value

From January 1, 2020, for enterprises using the simplified taxation system (STS), individual entrepreneurs and some other categories of payers, benefits on insurance contributions to extra-budgetary funds will be cancelled. In this article, we will look at what rates of fixed contributions to funds are used by different categories of businessmen in 2020 and how the amount of contributions to funds will change in 2019.

Insurance premium rates for 2020

One of the main changes in the field of insurance premiums, effective from 2020, is the increased maximum base for the amount of payments in favor of the employee. Now the limits are set in the amount (clauses 4-6 of Article 421 of the Tax Code of the Russian Federation, Decree of the Government of the Russian Federation of November 28, 2018 N 1426):

RUB 1,150,000 for contributions to compulsory pension insurance (was 1,021,000 rubles);
865,000 rub. for contributions to VNiM (was 815,000 rubles).

But in addition, the rates of insurance premiums calculated from salaries and other remunerations of employees and persons with whom civil contracts have been concluded have changed.

Basic insurance premium rates for employers

As you remember, the Tax Code previously stipulated that the aggregate tariff of 30%, at which the majority of insurers calculate premiums, would be in effect temporarily - in the period from 2020 to 2020. (Article 426 of the Tax Code of the Russian Federation). And after the specified period, the tariff of contributions for compulsory health insurance should have increased by 4% to 26%, and the total tariff - from 30% to 34% (clause 1, clause 2, article 425 of the Tax Code of the Russian Federation, as amended, valid until 01/01/2019 ). However, legislators changed their minds. And the indicated basic contribution rates from 2019 move from temporary to permanent. In this regard, in 2020 the previous tariffs apply (clause 2 of Article 425 of the Tax Code of the Russian Federation):

for OPS - 22% within the maximum base value and 10% if it is exceeded;
at VNiM – 2.9%;
for compulsory medical insurance – 5.1%;
for injuries - from 0.2% to 8.5% (Article 1 of the Law of December 22, 2005 N 179-FZ, Article 1 of the Law of December 31, 2017 N 484-FZ).

Reduced insurance premiums in 2020: rates (table)

As already mentioned, the basic insurance premium rates for 2020 have not changed. And this is certainly good news. But with reduced tariffs the situation is not so rosy.

Starting from 2020, several categories of policyholders are switching from reduced tariffs to basic ones. These include:

organizations and individual entrepreneurs on the simplified tax system, conducting certain types of activities (clause 5, clause 1, article 427 of the Tax Code of the Russian Federation);
organizations and individual entrepreneurs on UTII with a license for pharmaceutical activities, incl. pharmacies (clause 6, clause 1, article 427 of the Tax Code of the Russian Federation);
Individual entrepreneur on a patent (clause 9, clause 1, article 427 of the Tax Code of the Russian Federation).

All listed policyholders, as of 2020, must also pay premiums at a rate of 10% if benefits to their employees during the calendar year exceed the base limit.

Business companies and business partnerships that are involved in the implementation of the results of intellectual activity, as well as organizations and individual entrepreneurs that have agreements with special economic zones on the implementation of technology-innovative activities, from 2020 must pay contributions to the compulsory public insurance at a rate of 20%, and not at 13 %, as it was in 2020 (clauses 1,2, clause 1, clause 1, clause 2, article 427 of the Tax Code of the Russian Federation).

The remaining policyholders who had the right to pay premiums at reduced rates in 2020 have the right to apply them in 2019.

Insured category	Contribution rates
Insured category	on OPS	at VNiM	on compulsory medical insurance
organizations operating in the field of information technology (clause 3, clause 1, clause 1.1, clause 2, article 427 of the Tax Code of the Russian Federation)	8%	2%	4%
insurers making payments to crew members of ships registered in the Russian International Register of Ships (clause 4, clause 1, clause 2, clause 2, article 427 of the Tax Code of the Russian Federation)	0%	0%	0%
non-profit organizations on the simplified tax system, operating in the field of social services for citizens, scientific research and development, education, healthcare, culture, art and mass sports, except professional (subclause 7, clause 1, subclause 3, clause 2, article 427 of the Tax Code of the Russian Federation )	20%	0%	0%
Charitable organizations on the simplified tax system (clause 8, clause 1, clause 3, clause 2, article 427 of the Tax Code of the Russian Federation)	20%	0%	0%
organizations engaged in the production of animated audiovisual products - films consisting of drawn or three-dimensional puppet images and objects moving on the screen, including those created using computer graphics (clause 15 clause 1, clause 6 clause 2 of Article 427 of the Tax Code RF)	8%	2%	4%

Rates do not change for policyholders who have received a status entitling them to apply reduced rates. For example, the status of a resident of a territory of rapid socio-economic development, the status of a resident of the free port of Vladivostok, etc. (clauses 10-14 clause 1, clauses 4.5 clause 2 of article 427 of the Tax Code of the Russian Federation).

When the Pension Fund cuts in 2020, who will be laid off?

Pension Fund - massive staff reduction in 2019, latest news. Who will be laid off first?

The pension fund will cut several thousand employees in 2019.
The Pension Fund of Russia (PFR) will continue to optimize its staff and will cut several thousand employees in 2020. Chairman of the Pension Fund Anton Drozdov told RBC about this.

“We have certain plans [to cut staff], usually several thousand people,” he said, noting that the exact number has not yet been established.

According to him, optimization is associated “with structural restructuring within the fund, with the centralization of processes, including through the development of information technology.”

The Pension Fund of Russia is now completing work on an optimization roadmap; it will be approved within the next month, Drozdov said.

As reported in the FIU's public annual report for 2020, the fund employs 108,800 people. During 2020, the Pension Fund laid off 10% of its employees due to the optimization of the structure of the fund’s management and the transfer of the function of administering insurance contributions to the Federal Tax Service (FTS).

Source

In what month there will be a massive reduction in the staff of the Pension Fund of Russia has not yet been announced.

Why the Pension Fund is reducing its staff in 2020, reasons

According to PFR Chairman Anton Drozdov, staff will be reduced due to digitalization.

In connection with the digitalization of the department’s work, the Pension Fund is planning a massive layoff of its employees.

According to PFR Chairman Anton Drozdov, we are talking about several thousand people. RBC reports this.

The Pension Fund plans to use the capabilities of the MFC and expand the capabilities of the personal account. This will allow “to serve citizens remotely, mainly through back offices.”

PFR road map in 2020 - latest news

The Pension Fund of Russia is currently completing work on a roadmap for optimization, which, according to Drozdov, will be approved within the next month.

“Now we have approved a plan according to which we are studying the possibility of using the infrastructure of the Social Insurance Fund so that a citizen in the branch of the Social Insurance Fund can receive the service of the Pension Fund, and vice versa,” continued the chairman of the Pension Fund. According to him, this will give citizens the opportunity to get within walking distance,” he noted.

Source

Real figures and calculation of wages for employees of the Russian Pension Fund

In 2020, the average level of earnings of Pension Fund specialists increased by 15%. In this area, incomes will be above the national average. The maximum income is 27,000 rubles, and a highly profitable position in the Pension Fund sector is the head of the department for work with an income of 28,300 rubles.

An income of 25,000 rubles is provided for the following positions: deputy head of department, economic department expert, lawyer. There is a difference of a couple of hundred rubles between salaries.

Leading employees have an income of 16,000 rubles. a salary of 19,000 rubles is provided for a senior specialist. It is planned to increase the income of PF employees due to the allocated 83 million rubles.

To calculate the average salary, all income for the previous two periods is added up and the result is divided by 731 days. Sick leave, vacation pay, child care, exemption from work under the law, and maternity leave are not taken into account.

Income is subject to personal income tax (13-30%), contributions to non-state pension funds, and for injuries.

What to expect for Pension Fund employees in 2020

In 2020, staff reductions were carried out by 11 thousand people (which is 10% of the total). The salary of one specialist increased to 63,000 rubles. Although employee salaries must be paid from personal funds, they are partially financed by the federal treasury.

The average income of a pensioner in the country is 30,000 rubles, with a staff of 114,000 people.

Citizens want to know what will happen to the fund in the future, what changes and consequences are expected for employees.

There was a reorganization of several large non-state pension funds for various reasons. The company publishes a notice of termination or reorganization on its official website. When changing the insurer, an application for early transfer to another PF department is drawn up. The note indicates the reason for the reorganization.

Formally, PF employees do not perform public service, so income indexing does not occur.

To reduce the insufficiency of the state budget, public funds are optimized (pension payments are not recalculated, wages are not increased and are “frozen”, staff reductions are made).

Prospects for increasing the income of Pension Fund specialists:

The average increase in wages is 5.5%.

Expenses per employee are 57,000 rubles until staff reduction. The foundation must be independent.

The decree was signed by the president to tie income from the labor activities of the heads of the Pension Fund, Social Insurance Fund and Federal Compulsory Medical Insurance Fund to the average monthly salaries of other specialists. The government has set a maximum threshold for the ratio of salaries of management and employees in the proportion of 1:10.

From the beginning of 2020 there will be changes in the regulatory framework. The amendments will affect the dismissal of persons from the fund’s staff, branches, client services and PFR departments by 1/4.

The layoffs will be gradual, not sudden, after which the wages of the remaining specialists will increase. The first to be laid off will be people of retirement age or employees who want to change jobs of their own free will.

The layoffs are related to the transfer of the function of administering insurance premiums from the Federal Tax Service.

The Deputy Chairman of the Board of the Pension Fund noted that the fund attaches great importance to technological and electronic communications. A new information system, blockchain, and artificial intelligence are being introduced. For example, through the AIS system, personalized accounting, calculation, and payment of pensions are carried out. Due to the introduction of new technologies, it is possible to reduce staffing levels. According to calculations, by 2022, 2/3 of Russia’s branches will close, and the number of employees will be 100 thousand people.

The pension fund has a revenue and cost part. Financial receipts are generated from citizen contributions paid by the employer and personal transfers. Expenses represent an extensive list for the maintenance of the organization, personnel, and equipment.

Cost savings can be achieved by switching to electronic resources, documentation, connection and work with the MFC. Changes to the provisions of the system are indicated on the fund’s website.

Source

Insurance premium rates for individual entrepreneurs

If an individual entrepreneur has employees, then the entrepreneur must accrue contributions from their payments at the same rates as the organization, that is, as an insurer (clause 1, clause 1, article 419 of the Tax Code of the Russian Federation). They are listed above.

As for contributions paid by individual entrepreneurs for themselves, interest rates are not needed to calculate fixed contributions. And if the entrepreneur’s income for the year exceeds 300 thousand rubles, then, as before, he will have to pay additional contributions to compulsory pension insurance at the rate of 1% of the excess amount (clause 1, clause 1, article 430 of the Tax Code of the Russian Federation)

General information about insurance premiums

Contributions are paid for compulsory pension insurance (OPF), compulsory health insurance (CHI) and compulsory social insurance (FSS). This requirement applies to all companies of any legal form, including individual entrepreneurs (IP). The general tariff, which does not provide for reduced or increased rates, is 30%, the distribution among funds is as follows: 22% - Pension Fund; 5.1% - Compulsory Medical Insurance Fund; 2.9% - Social Insurance Fund. Businessmen pay insurance premiums: according to the standard scheme (the majority of them are and they pay the maximum rate); at preferential rates (they have the right to apply reduced rates in connection with the conduct of specific activities); in accordance with additional tariffs (along with general tariffs, “extra-limit” insurance premiums are paid, since employees of these enterprises are involved in harmful or dangerous production). There are 2 options for calculating fixed contributions to funds: Contributions for employees, which are paid by all businessmen, including individual entrepreneurs who pay remuneration to employees. The tax base is the amount of payments. Contributions “for yourself”, which are paid by individual entrepreneurs working without the involvement of employees. With this method of calculating contributions, both a fixed amount paid for the year and a certain percentage of the base are used (upon reaching a “threshold” value of ).

Source 1, source 2

Basic information

Pension insurance in the Russian Federation is mandatory in order to be able to receive pension benefits in the future based on the results of one’s work activities.

At the same time, it is necessary to pay attention to the fact that this type of insurance carries with it numerous features, ignoring or ignorance of which entails numerous consequences.

What it is

In accordance with the norms of the federal legislation of Russia, compulsory pension insurance (OPI) means a system of measures that is primarily designed to compensate Russian citizens for income received before the period of accrual of the corresponding pension provision.

In the system under consideration, the direct insurer is the state represented by the Pension Fund.

It is within his authority to manage financial capital (completed pension contributions), the income and expenses of which are reflected in the fund’s budget.

For your information, the Pension Fund budget is formed annually by the Russian Government.

In addition, it is necessary to pay attention to the fact that compulsory insurance premiums for compulsory insurance premiums are transferred according to the tariffs established by Russian legislation.

For citizens the rate is 22%. In turn, the established tariff is divided into:

Solidary part	It refers to insurance contributions that are aimed exclusively at payments that are not directly related to the costs of the funded part of the pension, lump-sum and fixed-term pensions. In other words, funds are subject to transfer only to pay for the fixed part of the insurance pension insurance payment to the population
Individual part	This refers to contributions that are reflected on the personal personal account (PAL) of citizens. In other words, they make up pension rights, and from this, therefore, the amount of the further insurance and at the same time savings part

It is necessary to pay attention to the fact that in most cases the products of such a system are considered to be insurance and funded pension provision.

Additionally, you need to remember that you can find out your savings using the number of your compulsory pension insurance certificate.

To do this, you can use the State Services website. Knowing information about SNILS, information is provided within a few minutes.

What is the purpose of the procedure

The main task is considered to be to provide the population of retirement age with an adequate standard of living, for the implementation of which conditions are created that make it possible to receive additional pension benefits.

The government department, together with numerous non-state pension funds, have formed and approved specialized programs, which, first of all, are focused on the implementation, modernization and development of pension insurance mechanisms.

The developed program for the pension insurance under consideration is also attractive because it includes flexible regulatory conditions, implemented with ease and with maximum efficiency, directly to the needs of a specific insured citizen.

The main advantages are as follows:

In case of expiration	During the period during which accumulation is carried out, the collected funds can be returned in full or until the end of life in equal parts monthly
In the event of the death of the insured citizen before the expiration of the accumulation period	Then they are subject to inheritance
If insured persons at any time stop making contributions	Then the amount of pension provision in the future is subject to recalculation depending on the indicators of accumulated funds before the suspension of payment
In the event of the death of an insured citizen	Then the immediate successors are paid the funds accumulated before the occurrence of the incident

For your information, the period for calculating payments must be specified in the agreement or during the period of amendments to it, before the start of settlements.

What are the types

In accordance with the norms of Russian legislation, accruals are made in the form of:

Pensions not only for old age	The presence of one of the groups of incapacity, but also the loss of a breadwinner in particular
Fixed accrual	Towards an insurance pension
Accumulative pension provision	Moreover, taking into account one-time and urgent payments. Additionally, we are talking about the accrual of savings funds to the heirs of the insured persons after the death of the testator
Social payment for the funeral of deceased citizens or in connection with temporary loss of ability to work	Or on the occasion of the onset of motherhood (meaning maternity capital)

Mandatory insurance payment is subject to transfer from the budget of the Pension Fund of the Russian Federation. If the money is transferred to a non-state pension fund, then payments are made at the expense of their funds.

Legal regulation (167-FZ)

It is necessary to pay attention to the fact that the legal regulation of the issue under consideration includes the provisions of Federal Law No. 167 of December 2001, which sets out in detail the key role of the subjects, as well as:

developed regulations of legal relations;
signs from formation;
options for exercising rights and obligations;
and also established the level of responsibility of all subjects without exception individually.

The Federal Law “Concerning Compulsory Pension Insurance on the Territory of Russia,” approved back in 2002, provided a unique opportunity to initiate a pension reform, on the basis of which Russian citizens needed to become insured.

About investment life insurance in Sberbank, see the article: investment life insurance. How to obtain guardianship for an elderly person over 80, read here.

The law provides for the formation of an individual personal account for citizens with insurance, to which direct employers regularly transfer insurance contributions during payroll.

These types of payments are subject to summation, thereby creating a further amount of pension provision for labor activity.

Insurance premiums that are on a personal personal account are invested in the financial market, due to which a certain additional amount is formed, which is added to the savings part.

Video: compulsory pension insurance

Each resident of Russia reserves the right to dispose of the savings portion at his own discretion and establish an investment option.

In the absence of any proposals for the use of accumulated funds, the money must be transferred from the Pension Fund to the account of the State Administration.

However, even in this case, citizens reserve the right to invest in a non-state pension fund, while at the same time giving them the authority to manage their money. This is stated in detail in the Federal Law under consideration.