Non-state pension insurance. The concept of non-state pension provision in Russia Pension contributions under non-state pension provision agreements

The legislation of the Russian Federation provides for two main ways in which a future pension can be formed. The main one is a mandatory savings system, which involves withholding insurance premiums against future payments. Another option is to make voluntary payments through non-profit foundation systems.

At whose expense and in what way is non-state pension provision provided?

To consider the main points of such an accrual, its features should be taken into account:

non-state pension provision involves the voluntary conclusion of an agreement to contribute funds;
one of the parties to this agreement is a non-state pension fund - an organization that ensures the safety and increase of contributed funds;
there is no need for the employee’s work experience - accruals can be made from the age of majority;
possibility of forming a corporate pension.

That is, the citizen himself takes the main role in the formation of these payments. He selects a fund with which an individual contract is concluded. Next, payments are made regularly, which form the basis on which the additional pension will be calculated.

Corporate support At the same time, it provides for the possibility of the employer participating in the formation of the pension. Individually or jointly with the employee, he deposits funds into the established account. This option allows the company to provide additional social guarantees to employees, increase loyalty and reduce staff turnover.

Regulations on non-state pension provision

The regulation on non-state pension provision is the main document according to which this issue is regulated between the company and the employee. It provides for the issues on which accruals are formed, the occurrence of grounds for the payment of pensions, the principles and procedure for their calculation.

This provision also indicates the mechanisms of cooperation with the fund with which the corresponding agreement has been concluded. For example, at JSC Russian Railways regulations on NGOs indicates that the accrual is carried out in cooperation with NPF Blagosostoyanie. The main aspects are also specified in accordance with the established procedure:

formation of a corporate pension;
principles of financing the installed system;
the conditions under which the employee is entitled to receive payments;
procedure for calculating and paying out due funds.

Related annexes are also attached to the main document. For comparison, you can consider the same document from OAO Gazprom. Non-state provision of pensions in this system of organization is carried out through the NPF Gazfond. There is an agreement with this institution agreement, on the basis of which the additional pension is formed.

Participation in pension provision of non-state pension funds

If it is necessary to conclude an individual agreement with the selected fund, you must pay attention to its reliability. Unlike government payments, a pension under non-state pension provision is ensured not only by the safety of the contributed funds, but also by their investment.

In practice it looks like this:

the investor deposits funds into his account, or the employer does it for him;
the fund uses these deposits by investing them in profitable projects;
Based on the profit received, the growth of contributions for non-state pension provision is carried out.

Therefore, it is important for the investor to choose a fund that can ensure not only the safety of the deposited funds, but also their increase.

Non-state pension agreement

If the investor is an individual, then the agreement is concluded individually. Terms of cooperation, amounts and regularity of payments are discussed separately. An important point is the fact that accruals can be made not only for one’s own benefit, but also for the benefit of third parties.

Based on this aspect, the formation of corporate pensions is carried out. In this case, the employer transfers funds to the fund to the employee’s account. Some companies create conditions for joint accrual. That is, part of the funds is transferred by the employer, part by the employee.

Problems of non-state pension provision

The non-state pension program is an excellent additional opportunity to secure your future. However, the practical side of its implementation has a number of key problems:

most citizens of the Russian Federation simply do not think about the need to make payments to form their own pension;
there is a lack of literacy among the population in matters of financing, investment and pension formation;
many citizens do not trust long-term investments;
Income level does not always allow you to make significant investments on a long-term basis.

Separately, it is necessary to point out such a point as limited investment opportunities. At the moment, funds do not have the opportunity to fully use the resulting monetary potential and make a profit, thereby increasing the income of investors.

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An increasing number of Russians want to take part in shaping their future pension. Currently, over 7 million people are participants in non-state pension insurance.

This type of pension provision is optional to the main types: and.

When choosing another pension for a citizen, it is worth considering:

availability of a state license;
high rating among other funds;
reliable ways to invest depositors' funds;
a variety of pension schemes that take into account most of the preferences of investors.

In order to become a participant in non-state pension provision (NPO), you must conclude agreement, which describes the basic rights and responsibilities of each party. The same documents also state pension scheme, chosen by the depositor. Payment of contributions can be made not only in your favor, but also in favor of third parties. The frequency of payments and methods of their transfer are also specified in the agreement.

Non-state pension insurance is established if there are grounds for it in connection with the achievement of the generally established retirement age. However, there is a possibility early NGO for workers with harmful and dangerous working conditions. The size of a non-state pension is determined by the citizen when choosing a pension scheme. The amount of pension contributions they pay will depend on this.

Non-state pension - what is it?

To ensure a decent standard of living upon reaching retirement age, a citizen himself can take part in the formation of his own. To do this, he needs to become a participant in non-state pension provision.

Non-state pension- this is an additional payment to the basic pension amount, formed mainly from the citizen’s personal contributions and assigned upon retirement.

Distinctive features of this type of pension provision are:

no need to have;
the ability to independently determine the amount of contributions and the frequency of their payment;
the citizen has the right to terminate the contract and return the accumulated funds.

In order to receive an additional pension in the future the following must be done:

Select a non-state pension fund and enter into an agreement with it.
Approve an individual payment plan.
Carry out payment of fees in accordance with the agreement.

Any citizen starting from the age of 18 can start forming a non-state pension. The legal basis for establishing such a pension is Law No. 75-FZ of 05/07/1998. “On non-state pension funds”, it also regulates relations between participants in this type of pension provision.

Pension participants

You can become a participant in non-state pension provision by concluding an agreement with the selected fund. The parties to such an agreement are:

, operating on the basis of a license;
depositor paying contributions;
a participant to whom, in accordance with the agreement, a non-state pension should be paid or is already being paid.

As for investors, they can be:

individuals- citizens who independently pay contributions to NGOs (at the same time they are also parties to the concluded agreement);
legal entities- organizations that transfer contributions from their funds in favor of their employees (in this case, the employees of such enterprises receive a corporate pension).

The NPF fulfills its obligations in accordance with the rules approved by the board of directors of each specific fund and registered in the manner prescribed by the Central Bank. The rules contain the following information:

a list of pension schemes and their detailed descriptions;
a list of grounds for payment of a non-state pension (they can be both insured events: old age, loss of a breadwinner, disability, and additional grounds).

Non-state pension agreement

The rights and obligations of NGO participants, as well as the principles of their interaction, are enshrined in the relevant document - agreement. Before drawing it up, the citizen need to decide with the following questions:

the possible size of the future additional pension that he would like to receive;
the period of payment of a non-state pension acceptable to him;
convenient payment schedule.

Having thus chosen a pension program that meets all the requirements of the applicant, it is necessary to enter into a direct agreement with the selected NPF. This document represents an agreement between the NPF and the investor in favor of the party to the agreement.

Responsibilities in that case distributed like this:

for the investor - transfer of pension contributions on time and in certain amounts;
the fund - payment of a non-state pension if the citizen has the right to it in accordance with the pension scheme he has chosen.

A detailed list of requirements for the content of the contract is contained in Art. 12 of Law No. 75-FZ of 05/07/1998

It is worth noting that the document can be drawn up not only in one’s favor, but also for the benefit of third parties. They can be any individuals - relatives, close people.

The agreement is drawn up in two copies having equal legal force for each party. The validity period of the document is equal to the period during which the parties fulfill their obligations. At the request of the investor, the contract can be terminated. Another reason for termination of the contract may be the death of a participant. In this case, pension savings are inherited by his legal successors.

Choosing a pension scheme in a non-state pension fund

When concluding an agreement, a citizen is obliged to choose one of the pension schemes offered to him, listed in the Rules.

The pension scheme is a list of conditions that disclose the procedure for paying pension contributions and paying a non-state pension.

From the point of view of payments, the following schemes can be distinguished:

depending on the number of investors:
- with a single person transferring contributions;
- parity (where employees and employers participate);
depending on the type of account being opened:
- solidary (in favor of a group of predetermined persons);
- individual (with transfer to a personal account).

From the point of view of payment of non-state pension The following schemes are distinguished:

urgent (payment is made during the entire period stipulated by the contract)
lifetime (without restrictions throughout the life of the participant, subject to the availability of funds in the account).

Contributions under the NGO agreement

When signing the agreement, the investor independently determines the amount of pension contributions, frequency and duration of their payment.

Payments are usually transferred with such frequency:

monthly;
quarterly;
once every six months;
one amount per year;
Less often, a one-time deposit of funds is allowed.

Depositors pay contributions in cash in one of the convenient ways in the manner and amount provided for by the rules of the NPF and the concluded agreement. Transfer methods There are several contributions:

through post offices by transfer;
through banking institutions by non-cash means;
through the accounting department of your enterprise by deduction from wages.

In case of termination of payment of contributions, many funds leave the investor the opportunity to resume their transfer by contacting their NPF for this purpose.

Early non-state pension in NPF

A non-state pension can be paid ahead of schedule, that is, earlier, in connection with employment in certain types of work provided for in paragraphs. 1-18, paragraph 1, art. 30 Federal Law No. 400 “About insurance pensions”. To recognize the working conditions at such work as harmful and dangerous, it is carried out. Currently, it replaces the previously existing certification of workplaces in connection with the entry into force of Law No. 426-FZ of December 28, 2013. “On special assessment of working conditions”.

Based on the results of the assessment, working conditions are assigned one of four hazard classes. The last of them (the third and fourth) are harmful and dangerous. It is in such cases that in order to provide their employees with early retirement employer can choose several options:

Pay insurance premiums to the Pension Fund according to the class of working conditions.
Additionally, transfer contributions to a non-state fund.

The employee’s consent is required to enter the early non-employment training system under the second option. In this case, the employer independently selects and approves the pension program in accordance with the proposals of the NPF. Requirements regarding the terms of the concluded agreement are contained in Art. 36.33 Federal Law No. 75 of 05/07/1998

As for contributions to early NPO, the lower limit of their monthly contribution is legally established:

not less than 2% income of an employee employed in a workplace with hazardous working conditions;
not less than 4% all payments to an employee employed in a workplace with hazardous working conditions.

It is worth noting that the employer’s pension program may also include the opportunity for the employee himself to participate in the formation of his additional pension. In this case, part of the contributions is withheld from the employee’s salary.

Amount and payment of non-state pension provision

To establish a non-state pension, a citizen must contact the NPF with an application for its assignment and the necessary documents, the list of which may vary depending on the rules of each fund.

The date of application is the date of assignment of the non-state payment, but it cannot be earlier than the day the right arose. Direct transfer of funds is usually carried out within 30 calendar days from the date of application.

Future payment amount depends on several parameters:

rules of the selected fund;
pension scheme specified in the contract;
the amount accumulated at the time of registration of the pension.

Please note that the size of the NGO may be increased in connection with the income received from investment at the end of the calendar year.

After establishing a pension, the fund usually sends a notification to the applicant about the purpose of the payment, indicating the accrued amount and the period during which the money will be paid.

Transfer of money is carried out by one of possible ways:

to an account number at a banking institution;
to a bank card number;
by postal transfer.

All necessary information is contained in the citizen’s written application. If personal information changes, a citizen must promptly notify his NPF.

This time we’ll talk about non-state pension provision. I have to figure out what kind of animal this is and what to do with it.

Today in Russia there are probably practically no people who have not heard about the pension reform being carried out by the state.

Of course, this reform is based on good intentions. But despite all the positive aspects of the existing pension system, it is not able to provide people retiring with a decent standard of living.

We often hear the common phrase that life is just beginning with retirement. However, in practice it turns out that pensioners do not live on their pensions, but survive. And the pension received by the majority is more like an allowance so that a person does not die of hunger.

Therefore, no one is surprised that our Russian pension system is going through one reform after another. And the main idea that future retirees come to is that their future pension increasingly depends on the degree of their own participation in how much they are willing to allocate for a future pension. And one of the ways to influence the size of the upcoming pension is the citizen’s participation in the non-state pension system.

What is non-state pension provision (NPO)

There are currently two systems for providing your own pension:

compulsory (state)
voluntary (non-state).

Non-state pension provision represents the voluntary accumulation of funds by a citizen. As a result of this accumulation, the citizen acquires the right to receive an additional, non-state pension. This pension is formed through independent contributions to a non-state pension fund.

Non-state pension fund(NPF) is a non-profit organization specifically created for the social welfare of the population.

Features of non-state pension provision

It differs in that in ordinary compulsory pension insurance, the norms for calculating and paying insurance premiums, as well as the norms for assigning and paying pensions, are regulated by law, and the conditions of non-state pension provision are determined only by a concluded agreement.

Who is the contract with?

with a citizen who wants to influence the size of his future pension;
with an employer who acts in the interests of its employees.

What are the benefits of non-state pension provision?

As non-state pension funds themselves say, the benefits of non-state pension provision are obvious. It gives a person the opportunity to form an additional pension for himself while being of active working age. And upon reaching working age, this pension can become a very significant source of income. Thus, non-state pension provision is aimed at increasing pensions.

Just as in compulsory pension provision, in non-state provision there is an increase in the amount of savings due to the profit received from their investment.

In other words, as I understand it, after concluding an agreement with a non-state pension fund, you trust it with your future. And this is a real risk, because you will entrust him with your disabled future, when you may not have the strength to go through the courts.

This is a feature of non-state pension provision, which is a rather significant disadvantage. Burn the pension fund and all the money is down the drain, as they say.
Hmmm.

Functions of non-state pension provision

The main activity of non-state pension funds is collecting money from citizens or employers who have entered into agreements with them. After this stage, the non-state pension fund begins to record and distribute money to the personal accounts of future pensioners. In addition, non-state investment funds have the right to engage in investing, like mutual funds, for example, who knows what that is.

Then, after investing, profits are also recorded and funds are redistributed, and in the end, money is paid to everyone who has reached the retirement milestone.

The procedure for concluding an agreement between a citizen and a non-state pension fund

When a citizen enters into a non-state pension agreement, he has the opportunity to independently determine the amount of his contributions, the procedure for making them, as well as the size and period of receiving a future pension. It should be noted that this pension can be paid for a certain period or for life; the amount of the unpaid pension is inherited in the manner prescribed by law. It also provides for the right of a citizen to terminate the concluded contract at any time, and upon its termination, to receive back the paid contributions along with the investment income accrued on them.

The procedure for making contributions to the NPF

Pension contributions can be made by a citizen every month, every quarter, once every six months or once a year, or in some other way - the frequency is chosen by him independently. Funds can be deposited by postal or bank transfer, as well as by depositing cash through the fund's cash desk.

Resume

As a result of familiarizing myself with non-state pension provision, I understood several things; if I understood incorrectly or inaccurately, then correct me in the comments:
— non-state pension provision will make life easier for the state, that’s why it was invented. Goal: to put the pension system on an independent balance sheet. As you already know, from the experience of privatization, after which we decided to entrust the owners to carry out major repairs of houses themselves (I spoke about this in more detail ““) - independence has both good and bad sides. Now you need to at least bother deciding which non-state pension fund to contribute your future pension to;
- non-state pension provision has several significant drawbacks - a non-state pension fund can go bankrupt or its investments with your money can be unsuccessful and I haven’t figured out what to do with these risks yet.

Of course, we will have to clarify the situation with choosing a fund and clarifying the risks of non-state pension provision in the following articles, so keep an eye out for their appearance - subscribe to the blog newsletter.

Today we learned about non-state pension provision, its essence, functions and preliminary risks; the next conversation will be about the criteria for choosing a non-state pension fund.

We’ll continue to find out the rest in future articles, because I’m interested in this too!

Non-state pension provision (NPO) is for citizens of retirement age. To his features applies:

Thus, those of full age and older can begin to form their additional pension by transferring a certain amount of contributions to their chosen non-state pension fund (NPF). Also, some large companies provide additional contributions to the NPF for their employees, which allows them to increase the amount of their future pension.

The implementation of NGOs is carried out through. Such activities must be strictly licensed. The contract must specify all the rules, conditions for the formation and payment of an additional pension, as well as the rights and obligations of all parties to the contract. Due to different levels of income at the current time and the desire to additionally receive a certain amount while retired, various non-state funds are developing different , taking into account the individual characteristics of citizens . All conditions for the appointment, payment and non-state pension are regulated by the signed agreement and the current pension legislation.

Non-state pension insurance - what is it?

One of the stages of the three-tier pension system in Russia is non-state pension provision.

In essence, this is the formation of personal savings of citizens for a certain time on the basis of an agreement concluded with a non-state pension fund (NPF), and thereby the possibility of forming another (additional) pension.

Main tasks non-state pension insurance are:

Increasing the pension payment in general to the amount of the compulsory insurance pension.
Increase in savings due to investment income.

At the legislative level, relations between participants in this system are regulated by Law No. 75-FZ of 05/07/1998. .

In contrast to compulsory pension insurance, within the framework of non-state provision we can distinguish a number of advantages last:

pay your own fees;
establish the frequency and period of payment;
the opportunity to terminate the contract and return accumulated savings;
inherit by successors at any time.

An important distinctive feature of the non-state pension system is also the absence of the need to have a certain amount of insurance experience. All conditions for receiving payments are specified in NGO agreements.

Participants in the NGO system

The participants in the NGO relationship system, as well as the parties to the agreement operating within this structure, are:

non-state pension fund- an organization operating on the basis of a license and carrying out the following types of activities:
- non-state pension provision, including early;
- formation and payment of funded pensions within the framework of compulsory pension insurance;
investor- an individual or legal entity paying contributions to a non-state pension fund;
citizen who is a recipient of a pension(can be a contributor to his own benefit).

The basis for the formation of this type of pension provision is agreement. It is an agreement concluded between the fund and the investor, with one party obliging to pay contributions and the other party obliging to pay a non-state pension.

This document sets out in detail the conditions for the formation of a non-state pension. According to Article 12 of the law “On non-state pension funds” it should contain the following items:

basic data of the parties (name, personal data);
information about the subject of the contract;
rights and obligations of the parties;
procedure for making pension contributions;
type of pension scheme;
provisions on the procedure for payment of non-state pensions;
liability of the parties for failure to fulfill their obligations;
duration and termination of the contract;
procedure and conditions for changing or terminating the contract;
procedure for resolving disputes;
details of the parties.

Corporate pension

Transfer of pension contributions to non-state pension funds carried out by organizations in favor of their employees is called corporate pension provision. The conditions for the formation of such a pension are reflected by the policyholder in the collective agreement, as well as in the employment contract concluded with the employee.

As a rule investor in this case is the employer and at the expense of his funds, a corporate pension is formed. However, there are options for the employee himself to participate in such savings. In this case, contributions are accounted for separately.

The advantages of corporate pension provision for an employee are obvious - it provides a decent standard of living in retirement with minimal investment. But for the employer, participation in such a system gives a number of advantages:

reduction of the tax base for income tax;
increasing jobs for the younger generation;
increasing employee loyalty;
attracting valuable personnel from the labor market;
having priority when entering international markets and attracting foreign investment.

Nowadays, many large companies offer corporate pension coverage to their employees, for example, JSC Russian Railways, NK Rosneft, JSC Transneft and others.

How does non-state supplementary pension provision work?

The process of additional pension provision itself looks like as follows:

A citizen applies to the NPF of his choice to conclude an agreement, in accordance with which contributions will be paid, and later the pension will be paid.
Fund specialists offer several pension schemes for consideration.
For the selected pension program option, a corresponding agreement is concluded, which specifies all the conditions for the formation of an additional pension.
The first payment is made according to the terms of the selected scheme.
Upon reaching a certain age or fulfilling other conditions specified in the contract, a payment is assigned.

It is worth noting that a citizen can enter into an additional pension agreement as for the benefit of third parties, so in your favor. In the latter option, he simultaneously becomes a participant and, accordingly, acquires the rights and obligations of both parties.

NPF pension schemes

To maximally take into account the existing level of income, the acceptability of transferring a certain amount as savings and the desire to receive a decent level of earnings compensation after retirement, non-state funds are developing various pension programs or schemes. Thus, individually developed plans take into account:

amount of earnings;
age;
individual character traits;
understanding the level of comfortable financial independence.

Despite the great variety of pension schemes, several can be distinguished depending on certain parameters:

Depending on the type of account being opened to account for savings:
- solidary (opening an account in favor of a group of certain persons);
- individual (opening a personal account);

This approach involves accounting for contributions and accruing income according to an individual scheme.

From the period of pension payments:
- urgent (paid within the period stipulated by the contract);
- lifelong (payment occurs from the moment the grounds occur and continues for life);
The only limitation of this scheme may be due to the exhaustion of funds in the participant’s account.
From the number of investors:
- with a single person paying the premiums (this can be the policyholder or an individual);
- parity schemes (imply participation in the accumulation of both the employer and the employee).

At the same time, it is possible to highlight a few general rules applicable to pension schemes:

the ability to terminate the contract at any time and receive the redemption amount;
whether the investor has the right to change the existing version of the pension program.

Agreement on early non-state pension provision

Early non-state pension provision for persons employed in the relevant workplaces according to paragraphs. 1 - 18, part 1, art. 30 law “About insurance pensions”, will be carried out according to new rules. The legal basis for this fact is Art. 1 of Law No. 410-FZ of December 28, 2013

According to the adopted innovations, the main condition for the payment of a non-state pension is the availability special assessment of working conditions, as a result of which these conditions will be considered harmful and dangerous.

Based on the results of such an assessment, one of the four hazard classes:

Optimal.
Valid.
Harmful.
Dangerous.

The last two options oblige the employer to provide its employees with the right to early retirement benefits:

in the form of compulsory pension insurance
or non-state provision.

But it is worth noting that contribution amount, paid monthly, directly depends on the class working conditions:

in the case of a harmful class, it cannot be lower than 2% of the employee’s income level;
in case of a dangerous class - not less than 4% of all payments and remunerations of the employee.

In order to become a participant in an early NGO, a citizen must choose one of the following options:

inclusion in the employment contract of a clause on joining the pension program;
or concluding a separate agreement with the employer.

How to receive a non-state pension?

To receive a non-state pension you must fulfillment of two conditions:

the onset of pension grounds provided for in the contract;
availability of an application from the participant for payment of pension benefits.

A sample application can be found on the website of the relevant fund or by directly contacting this institution.

The procedure for submitting a written application will depend on the fund in which the pension savings are placed. An additional pension is assigned from the date of application behind it, but not before the emergence of the right to it.

Payment of non-state pensions is carried out monthly in rubles by transfer to a current account recipient:

according to the details of the deposit opened by him
or by plastic card number.

Some funds provide for indexation of the initial pension amount depending on the amount of income received by the fund for the previous year.

Amount and terms of payments

The amount of a non-state pension is established according to one of two options:

determined independently by the investor when drawing up the agreement;
calculated by the fund at the time the payment is scheduled.

In the first option, the amount of payment directly depends on the chosen pension scheme. In this case, this amount cannot be lower than that established by the contract, provided that all its conditions are met at that time.

In the second option, the amount to be paid is calculated based on accumulated by the time of retirement cash on an individual account by dividing it by the number of years determining the survival period in accordance with current legislation. To obtain the monthly amount, you must divide the result by the number of calendar months in the year.

If personal data is changed or the details of the pension recipient are changed, it is necessary to promptly notify the NPF about these circumstances in order to avoid delays in payment.