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Alas, in this mortal world there are many processes that are not yet subject to human control. And one of them is aging. To alleviate the inconveniences that arise, quite a lot have been invented various schemes, one of which is pension. But which organization is responsible for ensuring that when the time comes, a person receives financial assistance? The pension fund is a financial body created specifically for these purposes. Foundations can be public or private, but each performs a set of functions that are important to society.

What is it that manages all consolidated funds?

First we need to decide what we are dealing with now. A pension fund is an organization that provides services to the population of a certain state (or countries). When a person reaches a certain age, he is entitled to appropriate payments, and it is the fund that makes them. Simply put, the Pension Fund manages the funds of the pension system (all or part, depending on the state). Specifically in our case, the fund guarantees the fulfillment of the rights of citizens Russian Federation to receive appropriate payments.

Pension funds and legislation

This organization was created in accordance with Resolution of the Supreme Court of the RSFSR No. 442-1 “On the organization of the Pension Fund of the RSFSR.” On this moment its budget is approved by the State Duma of the Federal Assembly by a separate law during the adoption of the main financial document of the Russian Federation. At the moment, there are more than 40 million pensioners in the country and 20,000,000 beneficiaries who receive payments from it (despite the fact that in total there are 128 million citizens living in the Russian Federation). As you can see, at the moment the Russian Pension Fund is feeling significant pressure.

Social features

An important reason why the Russian Pension Fund exists is its fulfillment social functions. Some of the obligations that this organization fulfills include:

Assigning pensions to citizens based on their length of service and working conditions, with subsequent payment of appropriate amounts.
The Russian Pension Fund takes into account insurance funds that are received under compulsory pension insurance.
Designated and implemented social payments For individual categories citizens: disabled people, veterans, people awarded high awards.
Keeping records of all participants who are members of the compulsory pension insurance system.
Working and interacting with employers who pay insurance premiums. In particular, the Russian Pension Fund is engaged in collecting arrears. Consequently, he is also entrusted with some law enforcement functions.
The Russian Pension Fund is engaged in the payment of funds that are issued as maternity capital.
Manages all funds available to the pension system of the entire country.
Implements a program of state co-financing of voluntary savings. It is also known as the Russian Federation's "Thousand for a Thousand" initiative.
Administers insurance funds received from compulsory pension and health insurance.
The Russian Pension Fund establishes federal social supplements to bring them up to the subsistence level.

State Pension Fund

IN in this case The Russian Pension Fund will be considered. Conventionally, the mechanism of this provision can be formulated as follows: the current generation of able-bodied citizens works and receives material benefits. Some of them are transferred to modern pensioners, who receive support from the state for their past labors. When the working-age generation gets older, and older youth come to replace them, this scheme will operate as before, only with different participants. And those who previously filled the Russian Pension Fund will be paid security. This is a cyclical change. The negative side of this procedure is the gradual decrease in the purchasing power of the pension, which is due to a number of reasons. Therefore, in the absence of additional sources of income, old age can be very the unpleasant part life. Indeed, in most cases, the amount paid by the Russian Pension Fund does not differ much from the subsistence level.

The difference in hierarchy should also be indicated. So, after the national level of organization, the next one is the Regional Pension Fund. He deals with all the issues that arise in this administrative unit. The district pension fund, in turn, collects information.

Private pension funds

The main problem, namely the impoverishment of pensioners, is often proposed to be solved with the help of private pension funds. They are the owners of the funds that can be mobilized. Thus, PPFs operate on the principle of investment funds: citizens give them money, management organizations decide where to invest it, and from the interest received they pay pensions for people. Thus, money does not lose its purchasing power due to an increase in its mass. But such a good and attractive scheme also has its drawbacks.

This type of pension provision is popular in the United States of America, so the features of the system will be discussed using the example of this particular country. Thus, a rather problematic issue is the issue of honesty and the return of funds in the event of the collapse of the private pension fund. Another problem is that they operate in a market economy, where it is impossible to guarantee that everything will work out as planned. Therefore, money can be lost (in most cases a fixed percentage is charged, but even this does not help if a private pension fund goes bankrupt). The Russian Pension Fund does not have such negative aspects, but it has its own disadvantages.

Importance in society

As you can see, these organizations are important so that people can feel supported in times when they themselves cannot fully take care of themselves. Often the Pension Fund of the Russian Federation actively interacts with social services. It is also worth noting that practice monthly payments although partially, it allows children to be freed from the need to provide their parents with financial assistance. Therefore, the Pension Fund of the Russian Federation is important from the point of view of increasing efficiency social institutions.

Contributions as the main source of income

The main source of replenishment of funds available to the Pension Fund of the Russian Federation are contributions received from existing employers. The standard rate is 22%, which is taken from the wage fund. Since 2009, it has become possible to make voluntary contributions that go to Here it is stipulated that the pension is calculated by both the state and the employer in equal amounts (the state has a limitation for this rule - the payment amount must be at least 2 thousand rubles and no more than 12). This option beneficial for each participant in this relationship. So, the employer receives tax deduction from the amount of earnings in the amount of up to 12 thousand rubles. Also, part of the obligations that the Russian Pension Fund has was transferred to the National Welfare Fund.

Conclusion

As you can see, a pension fund is not complicated, and this organization is very easy to understand. In conclusion, it should be said that it is important to have timely contributions, because they help keep the entire system afloat. Also important is the presence of white wages(which is not affected by the contribution to the state budget). After all, the Russian Pension Fund works for the benefit of any citizen of the Russian Federation.

A cash fund is a part of cash savings that are formed into special savings systems for making payments for certain purposes. Thus, a pension fund is an organization that deals with social payments to the population in the form of old-age and disability pensions. Such funds can be of two forms: (state funds and non-state funds)

The criterion for dividing into such types is the form of ownership of the management organization of the fund itself.

Pension Fund of the Russian Federation

The Pension Fund of the Russian Federation is an independent state credit and financial organization that is responsible for the collection and accumulation of insurance contributions from the working population, for the payment of state pensions and other social species assistance to the population of the country. The formation of the PF budget is carried out through insurance contributions from:

Officially employed population.
Private entrepreneurs.

Subsidies from the general budget of the country for payments for state pensions, as well as various targeted social benefits. Funds that are reimbursed by the PF Employment Fund for payments to unemployed citizens in the form of early pension accruals. Voluntary contributions from various legal entities, as well as individuals, for example, from officially unemployed citizens, for pension savings.

The Russian Pension Fund is considered one of the most important social institutions. It is also considered the main federal financial system in the field of state social security for the population. The official foundation of the organization took place at the end of 1990, namely on December 22, by a special Resolution from the Supreme Council of the country. It is worth noting that the PF is an off-budget system for accumulating funds; money from the fund is not redirected to the national budget. But they can contribute from the budget cash for various social benefits for citizens of the country.

Functions of the Russian Pension Fund

Today the structure of the Pension Fund consists of 8 Directorates for Federal districts, and another 81 Branches of the Pension Fund for the subjects of the state. In addition, there are more than 2,500 territorial branches of the Pension Fund in the regions of the country. A pension fund is not just a financial institution. This organization performs a number of important functions for society, namely:

Keeping records of insurance contributions that go to the category of compulsory pension insurance.
Assignment to citizens pension payments: appointed for old age, in case of loss of a breadwinner, as well as in case of disability. Payments from government support are provided to military personnel and their families, and so on.
Assignment of special services to various categories of the population social assistance, for example, due to disability, veterans, and so on.
Issuing special certificates to citizens to receive maternity capital.
Name registration for all participants in the compulsory insurance system.
Cooperation with employers, as persons paying insurance premiums for their employees.
Performance State Program on joint financing of pensions for the population.
Management of money accumulated in the system with the help of a state management company, as well as private management organizations.

Today, the state management company under the Pension Fund is Vnesheconombank.

Features of the functioning of the Russian Pension Fund

The main source of monetary contributions to the Pension Fund is insurance premiums from the working population of the country. In Russia, the contribution rate is 22% of the total fund for wages for each organization and is divided into two groups:

Insurance fee.
Accumulative pension contribution.

Part of the income of citizens is not subject to the state obligation to pay a pension contribution, these are considered:

Severance pay, which is assigned upon termination labor relations between an employer and his employee.
Compensation for unused vacation by an employee.
The earnings that a citizen received during the period of his employment in the status of temporary unemployed.
Financial assistance, any preferential or compensation payments.

The main operating principle of the State Pension Fund is the solidarity of generations. Since pension contributions, which are now paid to citizens, are made at the expense of the earnings of the working population. Actually young and healthy people pay for the maintenance of elderly and disabled people. This is important not only from a financial point of view, but also from a social one.

A special category of the country's population consists of disabled people who have lost their ability to work due to certain circumstances. This category is considered socially unprotected, so the state gives them Special attention and provides every possible assistance. An important role in this aspect is played by the Pension Fund, which is directly involved in the assignment and payment of disability pensions to citizens.

By the amount of mobilized resources.

Of all the funds whose funds are allocated to social goals,pension funds the largest; they reach 50-60% of all funds allocated for social purposes.

Control pension fund finance includes:

target collection And accumulation insurance premiums;
financing pension payments;
organizing work to collect from employers and citizens the amounts of state disability pensions due to work injury, occupational disease and so on.;
capitalization of the pension fund (PF), as well as attracting voluntary contributions to it;
control with the participation of tax authorities over the timely and complete receipt of insurance contributions to the Pension Fund;
organization of a state data bank for all categories of payers in the Pension Fund;
outreach work among the population and legal entities on issues within the competence of the Pension Fund.

Pension fund income and expenses

Pension funds have a revenue base and expenditure areas outlined in the form of a budget.

Income The pension fund is formed from the following sources:

employers' insurance contributions;
insurance premiums of citizens engaged in individual labor activity;
insurance premiums of other citizens;
allocations from the state budget;
voluntary contributions.

Expenses The pension fund is allocated for the following purposes:

payment of state pensions;
payment of care benefits;
provision by authorities social protection population of material assistance to the elderly and disabled;
financial and logistical support for the activities of the Pension Fund.

The main source of PF income generation is insurance payments.

The rate of insurance payments to pension funds varies depending on various countries. It is determined by national legislation and ranges from 10 to 30%. When calculating the income base subject to contributions to the Pension Fund, the exclusion of certain income and payments is provided.

When determining income subject to contributions to the Pension Fund, as a rule, the following are excluded:

severance pay upon termination;
monetary compensation for unused vacation;
average earnings paid during the period of employment to temporary citizens;
benefits, compensation, financial assistance.

In addition to state ones, in countries with developed market economies there is an extensive system of non-state pension funds (NPFs), which are formed on a voluntary commercial basis. At the expense of non-state pension funds, additional pensions are paid, the amounts of which can be significant (Fig. 36).

Rice. 36. Organization of pension funds

The main principle of organizing state pension funds is solidarity between generations.

An important fundamental difference between the non-state pension system and the state one is that the principle of generational solidarity is not applied here, but the principle of long-term individual accumulation of pensions operates.

Principle income solidarity means distributive character pension payments. Cumulative principle means that the person receiving the pension must accumulate it himself. Upon reaching retirement age, a participant in a non-state pension fund can begin to receive it himself immediately or in parts (at his own discretion). In defined benefit funds at the time the contract is entered into the size of the future pension is fixed.

The main variables that are taken into account when calculating a future pension are:

duration of making pension contributions;
investment of PF assets for the future;
economic policy and investment situation.

When organizing non-state pension funds it works the principle of long-term individual accumulation of future pensions.

Non-state pension funds direct all profits into investment in order to increase pension payments.

Payments to the Pension Fund of the Russian Federation

Pension Fund formed for the purpose of providing workers with pensions for old age, disability or in the event of loss of a breadwinner. The payment is made at the expense of the Pension Fund of the Russian Federation.

The organization's insurance contributions are 28% for those types of wages on the basis of which the pension is calculated.

Employers pay insurance premiums once a month- within the period established for receiving wages for the past month.

Employers provide the bank for the transfer of insurance premiums simultaneously with a payment order for payment.

Upon expiration of the established deadlines for payment of insurance premiums, the unpaid amount is considered arrears and is collected with a penalty.

To account for settlements with the Pension Fund, the organization uses passive account 69 “Settlements for social security", subaccount "Calculations for pension provision". Amounts accrued to the organization's pension fund are included in the cost price.

Goals and objectives of the Russian Pension Fund

Pension Fund was formed in accordance with the resolution of the Supreme Council of the RSFSR dated December 22, 1990 as an independent financial and credit institution operating in accordance with the law for the purpose of government controlled pension provision.

The main task of the Pension Fund is the joint responsibility of generations. It pursues the goal of ensuring the level of living goods earned by a person by redistributing funds in time (today’s workers support yesterday’s workers, tomorrow’s workers will take care of the current ones) and in space - no matter where a person lives (even abroad), he guarantees himself with his work and past social contributions a certain level of living in the future.

Labor pension is a guaranteed monthly cash payment in order to compensate citizens for wages or other income, to provide for citizens upon reaching the age specified by law, as well as in the event of loss of ability to work, loss of a breadwinner.

Installed in Russia the following types labor pensions:

old age labor pension (according to age);
labor pension disability;
labor pension in case of loss of a breadwinner.

Labor pensions for old age and disability consist of the following parts: basic, insurance and funded.

The following have the right to an old-age labor pension:

men over 60 years of age;
women who have reached the age of 55 years.

An old-age labor pension is assigned if you have at least five years of insurance experience.

The main tasks of managing the Pension Fund are:

coordination and control over the activities of the Pension Fund branches;
interaction authorized representative President of the Russian Federation;
coordination of social protection programs for elderly and disabled citizens;
interaction with Federal Treasury authorities. Ministry of Finance, authorities state power And local government on issues of the passage of funds and summarizing information on the revenue side of the Pension Fund budget.

The funds of the Pension Fund are formed according to the Regulations on the Pension Fund of the Russian Federation from the following sources:

insurance contributions of employers - enterprises, institutions, organizations and cooperatives, regardless of the form of ownership and management;
insurance premiums for citizens engaged in self-employed activities, including farmers and lawyers;
mandatory insurance contributions for citizens;
funds from the republican budget intended for the payment of state pensions and benefits to military personnel and citizens equal to them in pension provision, increasing pensions in connection with changes in the cost of living index and growth in wages, as well as benefits established by current legislation;
funds reimbursed to the Pension Fund State Fund employment in connection with the appointment of early pensions to the unemployed;
voluntary contributions from citizens, enterprises and public organizations;
income from commercial financial and credit operations;
part of the funds comes as a result of capitalization (investments in securities) temporarily available funds.

Pension Fund used to pay pensions:

by age and disability;
upon loss of a breadwinner;
for length of service, military personnel;
payment of benefits for children aged from one and a half to six years;
single mothers;
persons injured at the Chernobyl nuclear power plant;
to provide financial assistance to the elderly and disabled.

In a market economy, the Pension Fund is designed to guarantee the maximum realization of individual rights to a dignified old age, corresponding to the contribution to social development.