Contributions to the Pension Fund of the Russian Federation

Until early 2002, contributions to the Pension Fund inour country was part of a single tax, which is imposed on the population. And then appeared Law No. 167-F3, the essence of which is that now this kind of pension contributions is paid as an individual individual payment.

In more detail, the operation of the law means the following: a person pays both a social tax that is uniform for all, and payments for compulsory insurance of his future pension, which imply the existence of a funded, as well as an insurance part. Proceeding from this, the share of the social tax, which was formerly enrolled in the PFRF, now goes to the federal budget and is allocated only part of the base rate of labor pension.

To date, the legislation is cleardetermines that contributions to compulsory pension insurance are paid by the payers on a reimbursable basis. Their main purpose is to ensure the citizens' rights for future payment of pensions, an average equal to the amount of contributions recorded on their personal accounts.

Thus, pension payments differ frompayment of taxes by their compensation and return. After the receipt of the Pension Fund in the budget, they are recalculated on an individual basis and accounted for in individual accounts that are open to each person insured in the FIU. In this case, the part that is accounted for in the individual account, creates the amount of insurance payment, and it can be paid in the event of an accident related to insurance. The amount of future pension does not depend on this. In this case, the law takes into account the contributions to the Pension Fund made by a person for all of his work.

Individual entrepreneurs also make payments to the Pension Fund and are compulsory insured on two grounds, which are prescribed in the relevant Law in Article 6:

- as persons who make payments to other citizens;

- as individual entrepreneurs.

Since the IP refers simultaneously to two speciesinsurers, then contributions to the Pension Fund are paid by them for each category separately. Every citizen who has concluded a contract for hiring is insured and registered in the The Pension Fund of the Russian Federation. Therefore, according to the current law No. 167-F3, article28, he must pay on time and in full the payments to the Pension Fund, which are fixed, according to the same act of legislation. Thus, payment is considered mandatory and does not depend on the taxation system.

The fact that individual entrepreneurs wereare attributed to persons subject to mandatory pension insurance, gives the right to implement the principle of providing all citizens with pensions, regardless of their social affiliation and labor activity. Contributions to the Pension Fund ensure everyone's right to have a working pension in the future. In addition to all of the above, IP after retirement or old age, or for disability can continue to operate as an entrepreneur. For them an annual recalculation of the pension insurance part is stipulated, taking into account individual contributions paid by them to their personal account. This makes it possible to increase the size of the pension received.

Individual entrepreneurs who are alreadyare pensioners are not exempt from fixed payments for the maintenance of the funded and insurance parts of the labor pension. That is, the law provides that a citizen who is an IP must pay a payment in any circumstances - regardless of whether he has reached retirement age or not.

Terms of payment of pension contributions and the procedure, theirregulating, are determined by the Russian government, while Resolution No. 148 of 2003 is used. Their size is considered by dividing the insured value by 12. Therefore, in the event that the monthly payment is not higher than a fixed payment, its payment is charged in the minimum amount.