How to read information about the status of an individual personal account. Procedure for applying for a pension

Let us remind you that according to the rules that came into force on January 1, 2015 in accordance with Federal Law No. 400, the old-age labor pension (without the funded part) consists of the “Old-age Insurance Pension” and the “Fixed Payment”.

The old-age insurance pension - SPst consists of four “parts” - three of them correspond to different periods labor activity, and the fourth is accrued for other periods equated to the insurance period:

• Parts of the insurance pension earned for periods before 2002.
• Parts of the insurance pension earned for the periods from 2002 to 2014.
• Parts of the insurance pension earned for periods after 2015.
• Parts of the insurance pension accrued for other (non-insurance) periods.

Starting from 2015, pension rights formed by citizens are assessed not in rubles, but by an individual pension coefficient - IPK, measured in points.ABOUTThe main difficulty in assessing pension rights is that during the working period of most citizens, pension legislation changed several times. Formulas and calculation rules for different periods turned out to be different. Therefore, assessment and calculation must be carried out separately for each period: the period before 2002, the period from 2002 to 2014 and the periods after 01/01/2015.

In order to calculate the amount of pension due to a citizen, it is necessary to know (calculate, calculate) the value of his individual pension coefficient -IPC(in points). Next, based on it, the size of the pension in rubles is determined - ifIPCknown, then it is multiplied by the cost of one pension point in the year the pension was assigned and determine its ruble amount.

IPCis the sum of three main terms with the addition of a fourth, which takes into account pension rights for “other” (non-insurance) periods - military service, periods of child care, etc.:

IPC = IPC up to2002 + IPC for2002-2014+ IPC after01.2015 + IPCfor other periods.

The period before 2002 is the most difficult to calculate.The main difficulty is that on individual personal accounts citizens in the PFRF information about this period of employmentnot fully reflected - at best, starting from 1997 (and even then not for everyone). Therefore, in the Personal Account of the insured person on the Pension Fund of the Russian Federation website and when calculating pensions, as a rule, there are many inaccuracies. You can avoid misunderstandings and understatement of the amount of accrued pensions by preparing and submitting the necessary documents to the Pension Fund of the Russian Federation (about the length of service and the amount of earnings) and understanding how it is calculated and on what the size of the estimated pension earned during this period primarily depends.

The key formula on the basis of which the monthly amount of the estimated insurance pension earned before 2002, before valorization and indexation is determined, has a relatively simple form(Clause 3 of Article 30 FZ-173)

RP as of 01/2002= SK x KSZ x 1671 – 450 (rub),

Where SK- length of service coefficient (takes into account the duration length of service citizen for periods before 2002), KSZ- coefficient of average monthly salary (calculated as the ratio of the average earnings of a citizen for a certain period to the average monthly earnings in the country for the same period).

Each of the coefficients included in the formula depends and is determined by many details related both to the characteristics of the length of service and to the periods for determining earnings taken into account in the formula. At the same time, pensionrights formed before 2002 depend and are completely determined by three “parameters”:

1. Duration insurance period until 2002 (years) – Experience up to 02.

2. The average monthly earnings of a citizen either for 2000-2001, or for any 60 months (5 years) in a row in the period until 01/01/2002 (whichever is more profitable is chosen) – ZR.

3. Duration of insurance period up to 1991 (years) - Experience up to 91.

Incorrect accounting or underestimation of any of them leads to errors in determining the amount of the accrued pension.

1. Accounting for experience until 2002.

The length of service until 2002 is taken into account in calculations not directly, but through the so-called length of service coefficient - SK. It is calculated as follows:

- for men, whose insurance experience before 2002 is more than (equal to) 25 years ( Experience up to 02 > 25):

- for men, whose insurance less than 25 years of experience before 2002 ( Experience up to 02< 25 ):

SC = 0.55

- for women, whose insurance experience before 2002 more than (equal to) 20 years ( Experience up to 02 > 20):

- for women, whose insurance less than 20 years of experience before 2002 (Experience up to 02< 20):

SC = 0.55

For both men and women, the value of the length of service coefficient SK limited by law. It cannot exceed 0,75 . This means that if, when calculating, the length of service coefficient is SK turns out to be greater than 0.75, then it will be taken equal to 0.75.

Examples of SC calculations.

A) The man’s length of service until 2002 was 27 years (he began working in January 1975, his service was not interrupted). Since his total experience before 2002 exceeds 25 years, his experience coefficient

SC = 0.55 + 0.01*(27-25) = 0.55 + 0.01*2 = 0.55 + 0.02 = 0.57.

B) The woman’s length of service until 2002 was 26 years (the service was not interrupted). Since her total experience before 2002 exceeds 20 years, the experience coefficient

SC = 0.55 + 0.01*(26-20) = 0.55 + 0.01*6 = 0.55 + 0.06 = 0.61.

B) The woman began working in 1975. Until 2002, the work experience was interrupted (periods of caring for children, studying at a university) and its total duration was 17.5 years. Because. total experience before 2002 is less than 20 years, then its experience coefficient

SC = 0.55

D) The man began working at the beginning of 1998. The length of service until 2002 was uninterrupted and was 4 years (less than 25 years). His experience coefficient

SC = 0.55.

2. Accounting for average monthly earnings for periods before 2002.

Average monthly earnings for the period 2000-2001. or for any 60 consecutive months before 01/01/2002 is taken into account through the so-called “earnings ratio”. Why is a special coefficient used (average monthly salary coefficient)KSZ- the ratio of the average monthly earnings of a citizen (ZR)for the period chosen by him to the average monthly salary in Russian Federation for the same period(ZP):

KSZ = ZR/ZP.

For most citizens, the average salary in the period 2000-2001. recorded in the Pension Fund and does not require documentary confirmation. In cases where there is no such information, or it is more profitable for a citizen to apply a coefficient calculated for other periods (the larger it is, the better), he will have to submit supporting documents to the Pension Fund.

A) If the period 2000–2001 is selected for calculation, then the coefficient of the average monthly salary (earnings ratio) is calculated by dividing the average salaryZRcitizen during this period for1494.5 (average salary in the Russian Federation for this period).

KSZ = ZR/ZP = ZR / 1494.5.

B) If it is more profitable to use a different period for calculating the CSA - any 60 months in a row until 01/01/2002, then the calculations will have to be done either independently (the information necessary for such calculations can be found in the article), or with the help of our KSZ calculator .

The law imposes a restriction on the value of the KSZ - the coefficient cannot be more than 1.2. An exception to the limitation of the upper limit of the KSZ value of 1.2 was made only for those who worked before 01/01/2002 in the regions Far North. For them, depending on the regional coefficient, the bar ranges from 1.4 to 1.9 - cm.reference materials.

Examples of calculation of KSZ.

A) Average earnings in 2000-2001 was 2500 rubles (ZR = 2500), citizen until 2002 he did not work in the Far North. His earnings ratio is EQR:

KSZ = ZR/ZP = 2500 / 1494.5 = 1.67.

Since it exceeds 1.2 and there are no “northern” benefits, in further calculations the coefficient will be taken equal to 1.2: KSZ = 1.2 .

b) Average earnings in 2000-2001 was 1,000 rubles ZR = 1000.

KSZ = ZR/ZP = 1000 / 1494.5 = 0.67.

Since it does not exceed 1.2, in further calculations the coefficient will be taken equal to 0.67. KSZ = 0.67.

B) In 2000-2001. the citizen did not work, so his average monthly earnings during this period are zero (or very small). At the same time, the average monthly earnings for 60 months (5 years) from April 1975 to April 1980 was significant and amounted to 140 rubles. How to calculate the SSC for this period?

In such cases, it is convenient to use our KSZ calculator for calculations. We enter the month and year of the beginning of the selected period - April 1975 and indicate the average monthly earnings - 140. After pressing the “Calculate ASC” button, the calculator will show the average monthly earnings in the Russian Federation for the selected 60 months (160 rubles 23 kopecks) and the calculated ASC = 0.87. Using the calculator, you can analyze other periods, choosing the one for which the SCV is the largest. This presupposes the availability of documents confirming earnings for the selected periods. The calculator also allows you to calculate the average monthly salary for any period lasting 60 months (the “Calculate average salary” button).

3. Calculation of the ruble amount of the estimated pension as of 01.2002.

Pension rights formed by a citizen for periods of working activity before 2002, as of January 1, 2002 , are taken into account by the length of service coefficient ( SK) and earnings ratio ( KSZ). These rights are “converted” into a calculated pension ( RP as of 01.2002.), measured in rubles, according to Federal Law-173, according tothe following formulas:

• For those who have a length of service coefficient SK > 0.55 ( men whose work experience before 2002 was 25 years or more and women whose work experience before 2002 was 20 years or more)

RP as of 01/2002= SK x KSZ x 1671 – 450.

If it turns out that the value RP=SK x KSZ x 1671 < 660 руб , then (according to clause 7 of Article 30 of Federal Law-173):

RP as of 01/2002= 660 - 450 = 210 rub.

• For those with experience coefficient SK = 0.55( men whose work experience before 2002 was less than 25 years and women whose work experience before 2002 was less than 20 years)

RP as of 01/2002

RP as of 01/2002= (0.55 x KSZ x 1671 – 450) x .

If at e then it turns out that the quantity RP= 0.55 x KSZ x 1671 < 660 руб , That (according to clause 7 of Article 30 of Federal Law-173):

RP as of 01/2002= 210 x (Experience until 02/25) - for men;

RP as of 01/2002= 210 x (Experience until 02/20) - for women.

Calculation examples RP as of 01/2002

A) The length of service of a citizen (woman) until 2002 was 32 years (more than 20 years before 2002). The value of the SR is 0.67, the earnings ratio (ER) is 0.9. Since SC > 0.55. then we use the first formula.

Checking the size RP: RP= SK x KSZ x 1671 = 0.67 x 0.9 x 1671 = 1007.61 > 660.

Then RP as of 01/2002= SK x KSZ x 1671 – 450 = 0.67 x 0.9 x 1671 – 450 = RUB 557.61.

B) Citizenship experience (male) until 2002. incomplete- 19.5 years(less than 25 years) , earnings ratio ( KSZ ) – 1.2. Since the experience is incomplete, then SC=0.55 and for calculations we use the second formula.

Checking the size RP: RP= SK x KSZ x 1671 =0.55 x 1.2 x 1671 = 1102.86 rubles > 660 rubles

Then RP as of 01/2002= (0.55 x KSZ x 1671 – 450) x (Experience until 02/25) = ( 1102,86 – 450) x (19.5/25) = RUB 509.23.

C) The length of service of a citizen (male) until 2002 was 2.5 years (incomplete). earnings ratio (ER) – 0.2. Since the experience is incomplete, we use the second formula.

Checking the size RP: RP= SK x KSZ x 1671 =0.55 x 0.2 x 1671 = 183.81 rubles< 660 руб.

Then RP as of 01/2002= (660 – 450) x ( Experience until 02/25) = 210 * (2.5/25) = 21 rub.

4. Accounting for length of service until 1991.

The third parameter influencing the amount of pension rights acquired before 2002 appeared, in accordance with Federal Law dated July 24, 2009 N 213-FZ, when the procedure was carried out valorization(one-time increase) of estimated pension capital available in the personal accounts of citizens as of January 1, 2002.According to the law, the amount of valorization was 10 percent of the estimated pension capital, and in addition, 1 percent of the estimated pension capital for each full year total work experience acquired before January 1, 1991.

In terms of monthly pension - RP as of 01/2002 this rule means that the valorization amount ( NE) – the supplement due to a citizen is 10% of the amount RP as of 01/2002 and, in addition, 1% of RP as of 01.2002, for each full year of total work experience acquired before January 1, 1991.

Therefore, the presence of work experience before 1991 is the third factor that affects pension rights earned before 2002. The formula for calculating the amount of valorization - “additions” in the presence of work experience before 1991 is as follows.

NE =RP as of 01.2002

If the insured person does not have experience before 1991, then his addition will be 10% of RP as of 01.2002:

NE =RP as of 01.2002x 0.1.

Calculation examples the amount of valorization of SV.

A) The estimated pension as of 01.2002 is equal to 557.61 rubles, the length of service before 1991 is 15 years. Let's calculate the amount of valorization due to a citizen

NE =RP as of 01.2002x (0.1 + 0.01 x Experience up to 91) = 557.61 x (0.1 + 0.01 x 15) = 557.61 x 0.25 = 139.4 RUR.

B) The estimated pension as of 01.2002 is 510.42 rubles, the length of service before 1991 is 9 years. Valorization amount:

NE =RP as of 01.2002x (0.1 + 0.01 x Experience up to 91) = 510.42 x (0.1 + 0.01 x 9) 510.42 x 0.19 = 96.98 rub.

C) The estimated pension as of 01.2002 was 210 rubles, there is no experience before 1991. In this case, the valorization amount is 10% of RP as of 01.2002:

NE =RP as of 01.2002x 0.1 = 210 x 0.1 = 21 rub.

5. Determination of IPC earned for periods before 2002.

As of January 1, 2002 monthly amount of insurance pension ( SP as of 01/2002), earned during periods of working activity before 2002, is determined as the sum of the estimated pension and the amount of valorization:

SP as of 01.2002 = RP as of 01.2002+NE.

Note that ifSP as of 01/2002multiply by 228 months (19 years is the survival period), we get the amount of pension capital that was formed by the insured person as of 01.2002.

Since pension capitals were indexed annually, by the end of 2014 pension capital and its 1/228 part, i.e. SP as of 01/2002 have increased. The index value for converting capital (or pension) at the beginning of 2002 into capital (or pension) at the end of 2014 is the product of all annual indices starting from 2003 to 2014. As of the date of assessment of pension rights formed for periods before 2002, in points (December 31, 2014), the value of the conversion index is 5.6148 ( index=5.6148). Therefore, the insurance pension is JV until 2002, earned for periods before 2002, as of January 01, 2015 increases due to indexing as follows

JV until 2002 =SP as of 01.2002 xindex = (RP as of 01.2002+SV) xindex.

Or in a form more convenient for calculation

JV until 2002 =(RP as of 01.2002+SV) x5.6148 (rubles).

These are the generated pension rights in ruble “measurement” for periods before 2002.

To convert them into points (to determine the value IPC up to2002) it is necessary to divide the received amount by 64.1 rubles.

IPC up to2002 =JV until 2002 / 64.1 =(RP as of 01.2002+SV) x5.6148 / 64.1 (points).

An example of calculating an insurance pension and IPC for periods before 2002.

Initial data: The estimated pension as of 01.2002 is equal to 557.61 rubles, the amount of valorization of pension benefits is 139.4 rubles.

Let's calculate the size of the portion of the insurance pension earned before 2002, taking into account indexation and valorization as of 01.2015 and the citizen’s individual income tax for this period.

Calculation:

JV until 2002 =(RP as of 01.2002+SV) x5,6148 = (557,61 + 139.4) x5,6148 = RUB 3,913.57.

IPC up to2002 =JV until 2002 / 64.1 = 3,913.57 / 64.1 = 61,054 (points).

IPC up to2002 reflects the pension rights of a citizen acquired during periods of working activity before 2002. To calculate pensions in all subsequent years, this part of pension rights, expressed in points, will remain unchanged and will serve as the basis for calculating part of the pension earned before 2002.

When the time comes to calculate your pension,IPC until 2002. multiplied by the cost of one pension coefficient (point) -SPKin the year the pension was assigned, and will determine in rubles the part of the insurance pension earnedcitizen for periods before 2002

JV until 2002 = IPC up to2002 xSPK.

For example, in 2015, the cost of one SPC pension coefficient was set at 71 rubles. 41 kopecks And if retirement is expected in 2015, andIPC until 2002. made up 61,054 , then the contribution of this period to the final pension amount will be

IPC until 2002. X 71,41 = 61,054 x 71.41 = 4,359 rubles 87 kopecks.

If retirement is expected in 2017, and the cost of one pension coefficient in 2017 will be equal to, for example, 90.5 rubles (SPK = 90.5), then the contribution of the period before 2002 to the final amount of the pension accrued in 2017 , will be

IPC until 2002. X 90,5 = 61,054 x 90.5 = 5,525 rubles 39 kopecks.

More succinctly, without examples or explanations, the computational algorithm for assessing pension rights formed before 2002 is as follows.

Algorithm for assessing pension rights formed for periods before 2002.

1. The experience coefficient is calculatedSK.

Required information: insurance experience until 2002.

Men

If the insurance period before 2002 is more than (or equal to) 25 years, then SC = 0.55 + 0.01*(Experience up to 02 – 25);

If the insurance period before 2002 is less than 25 years, then SC = 0.55.

Women

If the insurance period before 2002 is more than (or equal to) 20 years , That SC = 0.55 + 0.01*(Experience until 02 – 20),

If the insurance period before 2002 is less than 20 years, then SC = 0.55.

Attention– the value of the SC is limited by law. SC cannot be more than 0.75.

2. The earnings ratio is calculated – KSZ.

Required information – average monthly earnings ( ZR) for the period 2000-2001. or for any 60 consecutive months before 01/01/2002, the average monthly salary in the Russian Federation for the same period ( Salary

Required information - experience coefficient SK; earnings ratio KSZ, length of service until 2002

If the experience is full ( SK > 0,55 ), That RP as of 01/2002= SK x KSZ x 1671 – 450 = RP - 450.

If the experience before 2002 is incomplete (for men less than 25 years, for women less than 20 years), then

RP as of 01/2002= (0.55 x KSZ x 1671 – 450) x (Experience until 02/25) - for men;

RP as of 01/2002= (0.55 x KSZ x 1671 – 450) x (Experience until 02/20) - for women.

Attention– e if the valueRP =SK x KSZ x 1671 ( or RP = 0.55x KSZ x 1671 in case of incomplete experience) will be less than 660 rubles, then the calculations use RP = 660 rub.

4. The amount of valorization is calculated - SV.

Required information – insurance experience until 1991; estimated pension size RP as of 01/2002

NE =RP as of 01.2002x (0.1 + 0.01 x Experience up to 91).

If there is no experience before 1991, thenNE =RP as of 01.2002x 0.1

5. The part of the insurance pension earned before 2002 is calculated as of 01.2015.(increased due to indexation of pension capital for the period from 2002 to 2015).

Necessary information - estimated pension RP as of 01.2002; valorization amount NE.

JV until 2002 =(RP as of 01.2002+SV) x5.6148 (rubles).

6. The IPC earned for periods before 2002 is determined.

Required information - the amount of the part of the insurance pension earned before 2002, as of 01.2015 in rubles - JV until 2002

IPC up to2002 =JV until 2002 / 64.1 (points).

In conclusion, we would like to add that those who do not want to delve into details and carry out calculations manually can use our calculator , entering the necessary initial data there (in the section of the calculator “Data for periods before 2015”).

What will be the size of the assigned pension is a question that worries every person whose age is approaching retirement. On what parameters and to what extent does the result of pension calculation depend? Why is it that, with the same length of service, the pension size is different, but with different salary levels, the assigned pension amounts do not differ too significantly from one another?

Fixed basic pension amount

Fixed basic amount - set by the state and depends on the type of pension. From April 1, 2014, its size is:

• old age and disability pension 2 groups - 3 910,34 rub.;
• if the pensioner has dependents (children under 18 years of age, students under 23 years of age, disabled people), its amount increases, namely:
  • one - 5 213,8 rub.;
  • two - 6 517,25 rub.;
  • three or more - 7 820,7 rub.

Pension capital (earned before 2002)

For the period of work under the old law, until 2002, pension capital is calculated theoretically, based on the size of the pension that would have been calculated based on length of service and salary for the same period. The process of turning this estimated pension into an estimated cash amount is called conversion of pension rights.

Converted pension capital is calculated from the service and salary available before 2002, taking into account the expected payment period established on January 1, 2002.

The expected benefit period is a statistical average set by the government used to calculate the pension amount. This period (T) was 144 months in 2002 and gradually increased to 228 months over ten years.

Pension capital (PC), formula for calculation

*) - An example of an approximate calculation, because I don’t know the amount of insurance contributions on the date of pension assignment, some coefficients (they are highlighted in green.)

(Given as an example of such calculations.)

I retired in October 2013. Calculations are currently being made differently.

Given sample size calculation labor pension old age for a woman born in 1958,

having as of 01/01/2002. insurance period of 20 years 04 months 00 days,

total work experience up to 01/01/1991 9 years 04 months 00 days,

the ratio of earnings to the average salary in the country for the same period is 1.18918,

the amount of insurance contributions on the date of pension assignment 226800 rub.

SO, To calculate, you need to know how much do you have:

total work experience until 01/01/1991 ;

insurance experience as of 01/01/2002;

the ratio of your earnings to the average salary in the country for the billing period;

the amount of insurance contributions on the date of pension assignment.

From 01/01/2002 pension provision in the Russian Federation is carried out in accordance with the Federal Law of December 17, 2001 No. 173-FZ “On Labor Pensions in the Russian Federation”.

The size of the pension of each individual pensioner depends on the length of work experience, the amount of his salary, as well as the amount of insurance contributions received into his personal account.

In connection with the entry into force of this Federal Law, the pension rights of insured persons as of January 1, 2002 are assessed by converting them into estimated pension capital.
The amount of the estimated pension capital is determined based on the total duration of labor and other socially useful activities before January 1, 2002, taken into account in a calendar manner (Article 30).

My work experience for calculating my pension until 2002 is: 20 years 04 months 00 days. Based on this length of service, pension capital is calculated.

Calculated size pensions on 01.01.2002 G.determinednextway:

RP 2002 = SK x (ZR / ZP) x SZP,

where is RP 2002 – settlementsizelaborpensions determinedWithtaking into accountlength of serviceAndearnings;

SK – probationercoefficient (0.55 - per20 yearsrequiredlength of service+ 0.01 x F - forFyears - over 20 years) = 0.55 + 0.01 x 0 = 0.55;

(ZR/ZP) – attitudemyaverageearningsbehindperiodWith01/01/2000By12/31/2001

Tomonthly averagesalaryVcountrybehindthissameperiod =1,18918 (I worked two jobs). Taken into accountNotmore1,2 according toArticle 30the aboveLaw.

The Pension Fund will tell you your coefficient when you submit your documents in advance. .

FFP - averagesalaryVRFbehind3 quarter2001 = 1671 rub.

RP 2002 = 0.55 x 1.189 x 1671 = 1092 rub.92 cop.

(includes basicPart -450rub. (this is for everyone) and insurancepart – 642 rub.92 cop.).

For working pensioners Federal Law No. 173 of December 17, 2001. provided for the possibility of increasing the insurance part of the pension fromtaking into account insurance payments accrued by employers from 01/01/2002.

The size of the insurance part of the pension directly depends on the size of payments (the larger this amount, the larger the insurance part of the pension).

Insurance part (SC1) Your pensionWith taking into account insurance payments , credited to your personal account for the period from 01/01/2002. until October 25, 2013 in total2 268 00 rub. on the date of pension assignment (10/26/2013),

consists of the insurance part in 2002, recalculated taking into account indexations, and an addition from insurance payments:

MF1 = MF (02-13) + ΔMF

where is the midrange (02-13) = 642 rub. 92 kopecks x K = 642 rub.92 cop. X5, 1854 = 3 333 , 78 rub.;

(In this case K -from 01/01/2002 until October 26, 2013

K =1.307 x 1.177 x 1.114 x 1.127 x 1.16 x 1,204 x 1,269 x 1,1427 x 1,088 x 1, 1065 x 1, 1012 = 5, 1854 )

Increase in insurancepartsbehindcheckinsurancecontributions -Δ Midrange

Δ SCH = insurancepayments:T( expectedperiodpayment of old age pension, the so-called “survival period”).

T (the number of months of the expected payment period) depends on the year the pension was assigned.

From 01/01/2014 T = 228 (19 years)

Δ MF =2 268 00 : 228 = 994 ,74 rub.

So, withfucking part SC1 =3 333 , 78 + 994,74 =43 28 ,51 rub.

In accordance with Article 30.2 of Federal Law No. 173-FZ, from January 1, 2010, the so-called valorization was carried out - recalculation of labor pensions taking into account the length of work experience earned in Soviet times.

Pensioners with work experience before 2002 received a 10%increase to your pension capital , formed before 2002 . (This is an analogue of the insurance part of a labor pension, obtained by calculation, based on length of service and earnings before 01/01/2002). Also, for each year of Soviet work experience until 1991, an additional 1% was added.

Behindexperiencebefore2002 of the yearIautomaticallyreceived10%Andbehindyearslaborlength of serviceVSovietperiod - 9%, because Vperiodbefore1991 of the yearIworked9 years04 months00 days.). INresult, myinsurancePartpensionsincreasedon19 %.

It's called an increasebehindcheckvalorization on01/01/2002:

Δ SChval (02) = 643, 48 x 19% = 122 , 1 5 rub.

Taking into account the total coefficientindexing insurance parts pensions according to the Decrees of the Government of the Russian Federation from 01/01/2002. as of October 26, 2013 (5, 1854 ) the increase in pension as a result of recalculation amounted to:

Δ SChval ( 13 ) = Δ SChval (02) X 5, 1854 =12 2 , 1 5 x 5, 1854 = 6 33 , 4 2 rub.

SizepensionsWithtaking into accountvalorizationcompiled:

P = RP base + SCh1+Δ SChval ( 13 ) =

= 3 610,31 + 43 28 ,51 + 6 33 , 4 2 = 8572 ,24 rub.

where RP bases =RUB 3,610.31 – sizepensions fixedbasic with April 1, 2013 ;

SC1=43 28 ,51 rub.–sizeinsurancepartspensionsByconditiononOctober 26, 2013;

Δ SChval ( 13 ) = 6 33 , 4 2 RUB – increaseByvalorization.

Finally, I got it 8572 ,24 rub. pensions increased twice:

from 02/01/2014 by 6.5% and

from 04/01/2014 by 1.7%, and became 3910.34 rubles.

From August 1, 2014, the authorities of the Pension Fund of the Russian Federation made adjustments to the insurance part of the labor pension of working pensioners. The adjustment was made without a declaration according to individual (personalized) accounting data in the compulsory pension insurance system based on information about the amounts of insurance contributions received by the budget of the Pension Fund of the Russian Federation, which were not taken into account when calculating the insurance part of the labor pension, its recalculation, transfer from one type of pension on another, previous adjustment. you can see .

Until 2015, the pension of the insured person consisted of 3 parts: funded, basic and insurance. The value of the latter was determined by the estimated pension capital (RPC) - the amount of employee contributions to the state for the entire period of work. In this article we will look in detail at what estimated pension capital is, how it was formed and influenced the size of the pension.

The influence of the PKK on the size of the pension

Pension reform of the XXI century. introduced a new pension calculation method. The size of its insurance part began to be determined by the estimated pension capital, consisting of the initial capital earned before the 2002 reform (PC1) and the amount of insurance payments (PC2) made after this year until the end of employment.

The fixed part of the pension - its basic component - is the minimum that a person who has worked for a total of at least 5 years can count on. Basic part was established by the state and did not depend on the size of the employee’s salary and work experience: it is the same for everyone.

The insurance part of the pension - the amount of deductions from wages made for the entire working period - formed the estimated pension capital, which determined what pension the employee deserved. The higher his salary and the longer the length of service, the greater the amount of savings in his personal account with the Pension Fund of Russia (PK2), and therefore the size of the pension. Its actual size is equal to: RPK/T, where T is the number of months of the average life of pensioners, determined by statistics.

Accounting for insurance contributions Pension Fund started in 2002. Everything that the citizen had earned before - pension rights of the pre-reform period - was expressed using calculation methods in the form of a monetary amount as initial capital (PC1) and was also entered into the employee’s personal account. Thus, RPK = PC1 + PC2 – for persons with mixed pre-reform and post-reform experience.

Conversion of insured rights into initial pension capital

The insured rights of a citizen in Soviet legislation were determined in the form of length of service and the amount of his salary, on which taxes were paid. Currently, the actual size of these payments has lost relevance: Soviet rubles and salaries are a thing of the past, the method of calculating the labor pension has changed. Until January 1, 2015, the transformation of virtual pension rights into real monetary amounts was regulated by the Federal Law “On Labor Pensions in the Russian Federation” dated December 17, 2001 No. 173-FZ. On its basis, pension rights were calculated according to the rules of Soviet legislation, indexed taking into account the realities of the current time and entered into the personal account of the Pension Fund of the Russian Federation in the form of initial capital.

PC1 was determined using the following algorithm:

• calculation of estimated pension;
• taking away from it a fixed basic part established by law;
• multiplied by the number of years of survival established by law.

Calculation of estimated pension

RP is a conditional expression of the cash benefit to which a person would be entitled if he retired in 2002 with a full length of service. The methodology for determining the RP was based on Soviet legal norms:

• the person's highest average monthly earnings for any 5 consecutive years formed the basis of the calculations;
• full length of service (men - 25 years; women - 20 years) gave the right to receive 55% of the optimal average monthly salary, i.e. the experience coefficient (SC) was 0.55;
• Soviet salaries were translated into monetary realities of 2002 in such a way that instead of specific earnings in the calculation, the salary coefficient (KZ) was used - the ratio of the average salary of an employee to the average salary in the country in the calculation period (2000-2001 or any 5 Soviet years in a row, if earnings can be documented);
• both coefficients were multiplied by the average salary in the country in July-September 2001, which, according to Decree of the Government of the Russian Federation No. 720 of October 11, 2001, was 1,671 rubles.

The definition of the estimated pension in the form of a formula was as follows:

RP = SK x KZ x 1,671 rub., Where:

SC – length of service coefficient, which increased by 0.01 for each year worked beyond the length of service, but should not have been higher than 0.75;

KZ – salary coefficient, could not exceed 1.2;

RP – the basis for calculating the estimated pension capital; RP value - not less than 660 rubles.

The estimated pension capital expressed insurance part pension (SPP), therefore, its basic part was subtracted from the RP: SSP = RP - BP. Federal Law “On Labor Pensions” No. 173-FZ established the BP value at 450 rubles.

HRC = RP – 450 rub.

The resulting difference was multiplied by the “survival” coefficient T, expressed in months. The state established the number of years of survival in retirement on the basis of statistical data. In 2002, the T coefficient was 12 years (144 months), in 2014 it reached 19 years, and as of 2017, the survival rate was 20 years (240 months). The formula for converting Soviet-era pension rights into initial capital was as follows: PC1 = SSP x T.

How does the timing of retirement affect the PKK?

The timing of a citizen’s retirement affects the PKK as follows:

• Persons whose work experience began after 2002 have on their personal account PFR fund the entire amount of payments making up the pension capital. It is subject to annual indexation established by the government, adjusted for inflation.
• Persons retiring after January 1, 2002 have a settlement capital in their account, consisting of three parts:
  • PC1 = SPP x T (the value of T is taken for the year of retirement);
  • PC2 - the amount of savings of the pre-reform period;
  • valorization amount (SV) – bonus for work under the Soviet regime.

SV = SSP x (10+n)%, where n is the number of years of Soviet experience before 1991, and 10% is added to everyone with this experience. The formula for pension capital for them is: PRK = PC1 + PC2 + SV.

• Persons who were retired as of January 1, 2002 receive benefits based on PKK = PK1 + SV, it depends on their previous salary and Soviet work experience and has an increase in the form of valorization, which has been carried out since 2010 for all non-working pensioners.

Example. Determination of estimated pension capital

Conditions:

• Citizen A. finished her working career in 2008. Total experience – 30 years (SC = 0.55 + 0.1);
• work experience before 1991 – 12 years; valorization coefficient: 10% +12% = 0.22;
• salary in 2001-2002 was 3 thousand rubles, the average salary in the country was 1.5 thousand rubles. SC = 3000/1500 = 2 (should not exceed 1.2). KZ = 1.2.

RPK calculation:

• Estimated pension = 0.65 x 1.2 x 1,671 = 1,303 (rub.)
• PC1 = (1,303 – 450) x T. For 2008, T = 15 years (180 months), then:

PC1 = 853 x 180 = 153,608 rub.

• Indexation of PC1: the amount of 153,608 is alternately multiplied by the annual indices for 2002-2008, approved by the Government of the Russian Federation, as a result for 2008 PC1 = 402,667 rubles.
• PC2 – the amount of insurance payments for the period 2002-2008. on the personal account - amounted to 61,500 rubles.
• Pension capital = PC1 + PC2

PC = 402,667 + 61,500 = 463,167 rub.

Pension provision for citizens is the most important social issue for all Russians. It is of interest to those who have already entered into their pension rights, and those who are just preparing to become pensioners, as well as the younger generation. This is due to the fact that our future life after retirement depends on the answer to this question.

Types of pensions

Before we begin to consider the question of what the size of a pension in the Russian Federation consists of and on what depends, it is necessary to identify the types of pensions. The following categories of citizens have the right to receive pensions on the specified grounds:

1. Insurance pension. Men and women who have reached retirement age at 60 and 55 years old, respectively, with the exception of those categories of citizens who have the right to early retirement (Resolution of the Government of the Russian Federation of October 29, 2002 No. 781), as well as citizens who have “earned” insurance (or general work) length of service using increased coefficient (workers of the Far North, workers of anti-plague institutions, citizens exposed to radiation as a result of the accident at the Chernobyl nuclear power plant, conscripted military personnel, workers in the Chernobyl exclusion zone, etc.).

2. Disability pension.

3. Survivor's pension.

In this article we will look in detail at how the insurance pension is calculated and give an example of calculating a pension for citizens who have acquired the right to an old-age pension.

At the current time, there are still quite a lot of citizens who have worked in the Soviet Union (before the collapse of 1991) and are preparing to retire. For them, the issue of calculating old-age pensions remains relevant, taking into account the “Soviet” work experience, as well as labor, the calculation of pensions for which was applied until December 31, 2001.

Since January 1, 2002, citizens of the Russian Federation have been forming an insurance period.

“Soviet” length of service (until 1991) and total length of service (from 1991 to 2002) are taken into account in the assignment and calculation of old-age pensions in accordance with Art. 30 of Federal Law No. 173 of December 17, 2001.

This takes into account the valorization of pensions - this is an increase in the pension capital of all citizens who have work experience before the 2002 reform.

In accordance with the decree of the Government of the Russian Federation, for each year of “Soviet” service, the pension capital of citizens increases by 1%, respectively, and for the period of work from 1991 to 2002. - on 10%.

IMPORTANT! Work experience in Soviet and post-Soviet times is confirmed by relevant records in work book and other documents established for legal application.

Unconfirmed length of service cannot be taken into account in calculating a future pension. This is important, since during the collapse of the Soviet Union, the reorganization of Soviet enterprises, etc. Many citizens who have work experience in the former Soviet republics have lost the opportunity to confirm some periods of their work activity and thus received a lower level of pension.

Since 2002, the insurance period has been recorded in the personalized accounting of citizens' pension rights. That is, to calculate the pension, the Pension Fund takes into account only the period of work as a result of which contributions were made to the insured person’s account.

The calculation of the pension capital that a person earned in the Soviet Union and in the period before 2002 is carried out according to the formula:

• PC = (RP - 450) x T, where
  • PC - pension capital,
  • RP - calculation of the size of the labor pension,
  • 450 - the amount of the basic labor pension as of January 1, 2002,
  • T is the expected period during which the pension will be paid (228 months).

In this case, the size of the labor pension is calculated using the following formula:

• RP = SK x ZR / ZP x SZP, where
  • SC - experience coefficient. For men with 25 years of work experience and for women with 20 years of work experience, it is 0.55. In this case, it increases by 0.1 for each additional working year beyond the specified period, but cannot be increased by more than 0.20.
  • ZR - the average monthly level of earnings of a citizen for 2000 - 2001. Accepted on the basis of information from the employer (certificate from the Pension Fund of the Russian Federation about the income of the insured person).
  • ZP - average monthly salary in the Russian Federation for the same period of time (RUB 2,223.00).
  • SWP is the average monthly wage level in the Russian Federation for the period from July 1 to September 30, 2002 (RUB 1,671.00).

It is worth noting that when calculating, the ratio of ZR/ZP should not exceed 1.2; to calculate the “northern” pension – 1.4; for citizens with a regional coefficient from 1.5 to 1.8 - no more than 1.7; from 1.8 – no more than 1.9.

Example of pension calculation

Calculation of pensions until 2002

For clarity, let’s look at calculating the amount of pension capital using the example of a kindergarten teacher, a woman who has work experience in the Soviet Union and work experience before and after the 2002 reform (total experience is 25 years - early retirement for teachers, in accordance with Government Decree No. 781 dated October 20, 2002).

Let’s assume that this citizen retired in 2014, before the modernization of the insurance pension system. At the same time, her average monthly salary until 2002 was 2,000 rubles, and her monthly income from 2002 to 2014 was – 15,000 rub. (during the entire period).

1990 - 1 year of “Soviet” experience (valorization by 1%);

1991 - 2001 - 11 years of total work experience (valorization by 10%);

2002 - 2014 - 13 years of insurance experience;

SC = 0.55 + 0.5 (5 years in excess of the required experience) = 0.60

ZR = 2000 rub.

RP = 0.60 x 2,000 / 2,223 x 1671 = 901.94 rubles. - size of labor pension

PC1 = (901.94 – 450) x 228 = 10,3042.32 + 11,334.66 (11% valorization)

114,376.975 – pension capital formed by a kindergarten teacher before 2002.

Calculation of insurance pension

An insurance pension began to be formed for all citizens of the Russian Federation in 2002. It is formed from 16% of insurance contributions from the payroll, which are made by the employer on account of its employees at the Federal Tax Service (until 01/01/2017 at the Pension Fund of the Russian Federation). In total, the policyholder sends 22% of insurance premiums to his employees for the formation of their future pension. 16%, as we have already found out, is used to finance the insurance pension, and the remaining 6% goes towards mandatory pension savings Russians (from 2014 to 2019, funding for funded pensions was “frozen”). According to the Government of the Russian Federation, all lost pension savings of citizens are taken into account in the insurance pension. In calculating pension capital in our example, we will not take into account 6% in the insurance pension for 2014, since the Pension Fund of the Russian Federation does not provide their accounting method.

Pension capital, which is formed within the insurance system, as noted earlier, depends on the insurance period and the level of income of the citizen. Since insurance premiums, which form a citizen’s future pension capital, directly depend on his salary (payroll fund).

Until 2015, pension capital within the insurance pension was calculated according to the following rules:

• PC2 = salary x 12 months. x 16% x P, where
  • ZP – monthly salary of a citizen,
  • 16% - rate of insurance contributions towards the insurance pension,
  • P - insurance experience (years)
• PC2 = 15,000 x 12 months. x 16% x 13 = 374,400 rub. – pension capital earned by the teacher from 2002 to 2014.

Total pension payment to the teacher kindergarten after 25 years of work will be:

• SP = PC / T + B, where
  • SP – insurance (state) pension,
  • PC – pension capital (PC1+PC2),
  • T – expected period of pension payment,
  • B – basic pension amount.

The basic pension is guaranteed to all Russians and is paid even to those citizens who have not earned the right to insurance pension by old age. This is the minimum social benefit, which is calculated depending on the level living wage, is indexed annually by the state. In 2014 B = 3910.59 rubles.

• SP = (114,376.96 + 374,400) / 228 + 3910.59 = 6054.35 rub. – insurance pension for a kindergarten teacher, the right to which the citizen acquired after years of service (25 years).

It is worth noting that every year, twice a year, the state (insurance) pension is indexed to the actual (officially established inflation rate for the previous year) and to the level of growth in the cost of living. Therefore, the final indicator of the amount of the insurance pension in our example will increase annually depending on the rise in consumer prices.

Formula for calculating pensions in 2017

In 2015, the method of accounting for an insurance pension and the right to purchase it changed significantly. Pensions are now calculated using pension points.

In order to understand how pension points are calculated for crediting them to the future rights of a citizen, consider an example:

Citizen with a salary of 50,000 rubles. You can earn the following number of points each month in 2017:

• CPB = SA year / (NB year x 16%) x 10, where
  • KPB – number of pension points,
  • SV year - the amount of insurance contributions of a citizen for the year,
  • NB year - the maximum established tax base in the current year (in 2017 - 876,000 rubles).
• CPB = (50,000 x 12 months x 16%) / (876,000 x 16%) x 10 = 96,000 / 140,160 x 10 = 0.685 x 10 = 6.85 points citizen with a salary of 50,000 rubles. will earn in 2017.

Despite the fact that the maximum possible number in 2017 is 8.26 points, 6.85 points will be counted towards the insurance pension of the insured person.

Let’s assume that after 15 years of work, with unchanged earnings, tax base and the value of a pension point (in 2017, 78.28 rubles is worth 1 pension point), a citizen will receive the right to an insurance pension (subject to reaching retirement age or the right to early pension), since he will have 15 years of insurance experience and the number of pension points will be 102.75, which is more than 30.

• SP = IPK x SIPC + FV, where
  • SP – insurance pension,
  • IPC is the sum of all pension points that a person earned during his working life,
  • SIPC is the cost of 1 pension point, which is established in the year the pension was assigned (we took it as the indicator established in 2017 - 78.28 rubles),
  • FV – fixed payment, which is established by the state (in 2017 - 4805.11 rubles).

In our calculation of the insurance pension, we took the size of the pension fund at the level of 2017, but it is worth considering that this indicator changes annually after indexation.

• SP = 102.75 x 78.28 + 4805.11 = 12,848.38 rubles.

This amount will be the citizen’s insurance pension after retirement in 2031, with constant salary indicators, the cost of 1 point and a fixed payment.

However, since 2002, Russians’ pensions have been formed from two parts: insurance and funded. For completeness of information, we present the calculation of the funded pension.

Calculation of the amount of funded pension

The funded pension is financed from insurance contributions from employers to their employees and amounts to 6% of the payroll (of the citizen’s official earnings). From 2014 to 2019 Russians’ pension savings are “frozen”, so they increase exclusively through voluntary contributions (including contributions to the pension co-financing program) and through additional income provided by insurers (NPF, MC, GUK - VEB) to their clients as a result of investment activities .

To reliably calculate the funded pension according to the previously given example, we will take into account that until 2019 a citizen’s funded pension will not be formed, and assume that in 2019 the “unfreezing” of the full funded pension tariff will be approved - 6%.

A citizen’s income is unchanged and amounts to 50,000 rubles.

• CB = 50,00 x 6% x 12 months. = 36,000 rub. – the amount of insurance contributions towards the funded pension for 1 year.

Let's assume that a citizen has chosen a non-state pension fund with a yield of 10% annually.

It is worth noting that since 2016, Russians have the right to change insurers without loss of profitability no more than once every five years. Therefore, it is after this time that investment income is accrued to client accounts; we will also take this into account in further calculations.

Over the 13 years of work of a citizen, with his constant earnings, constant profitability of the non-state pension fund and the “unfreezing” of savings in 2019, he was able to form an accumulative capital in the amount of 890,100 rubles.

Pension savings can be received in the form of a one-time payment or in the form of a monthly payment of a funded pension. In order to receive all savings at once, it is necessary that the amount of pension savings does not exceed 5% of the amount of the insurance pension. Otherwise, the citizen will be paid a monthly amount, which is calculated using the following formula:

• NP = NK / T, where
  • NP - funded pension,
  • NK - the total amount of accumulated pension capital,
  • T - pension payment period:

• NP = 890 100 / 258 = 3,450 rub.

This amount will be funded pension as monthly increase to the amount of the insurance pension.

In total, the citizen’s pension provision will be:

• PV = SP + NP = 12,848.38 + 3450 = 16,298.38 rub.

We received the amount pension payment a citizen who worked from 2017 to 2031 and had an official income of 50,000 rubles, while we took all the data for the calculation for 2017 and left them unchanged throughout the entire time period.