Commentary on Federal Law 400 on insurance pensions. Law on insurance pensions. General characteristics of the law

Due to the labor reform carried out over the last decade, pension labor payments consist of:

Insurance pension;
Accumulative savings.

Insurance pension- This monthly payments provided as compensation to citizens for the income they receive during their working life. This type of payment also includes compensation for disabled family members of a deceased citizen (if he was insured).

In order to regulate the process of providing insurance pension payments, a Federal Law No. 400. But what is the normative act being studied? What processes are subject to its regulations? When were the last amendments made to the current text of the document being studied? Let's talk about this in the article.

Familiarize yourself with the main provisions of the Federal Law on insurance in the Russian Federation. details

What is the law?

Federal Law “On Insurance Pensions” No. 400 was adopted by the State Duma on the basis of the third hearing on December 23, 2013. After 3 days, the regulatory act in question received official approval from the Federation Council. 400 Federal Law on insurance pensions was signed by the President Russian Federation December 28, 2013. On the same day, the document under study was officially published for the first time.

See the new pension law

Federal Law No. 400 consists of 7 chapters, including 36 articles, and has the following structure:

Chapter 1 - General (initial) provisions (Articles 1-7);
Chapter 2 - Conditions on the basis of which insurance pensions are assigned (Articles 8-10);
Chapter 3 - Insurance experience (Articles 11-14);
Chapter 4 - Amounts and fixed payments of insurance pensions (Articles 15-20);
Chapter 5 - Payment and delivery methods (Articles 21-29);
Chapter 6 - Right to premature pension provision(vv. 30-34);
Chapter 7 - final (final) provisions of the Federal Law being studied (Articles 35-36).

The following are added to this regulatory act: 5 applications:

Efficiency of the individual insurance pension coefficient by age or based on the loss of the main breadwinner of the family;
Calculation of fixed payments;
Length of service according to insurance documents;
Maximum IPC (individual pension coefficient);
Provisions on the age limit in relation to the provision of an insurance pension under the Federal Law in question.

The main purpose of creating the regulatory act under study is to protect the legal and economic rights of citizens of the Russian Federation in relation to pension payments of an insurance nature. The latest amendments to the Federal Law “On Insurance Pensions” No. 400 were made on December 19, 2016.

Terminology of Federal Law No. 400

The current text of the Federal Law on Insurance Pensions uses the following terminology:

Insurance experience - the time period during which the citizen was engaged in labor activity;
Individual pension coefficient (IPC) - reflection of the right of an insured individual to a pension in relative units;
Fixed payment - additional provision for insured persons in the form of a single payment;
Payment case - a package of documentation on the basis of which pension and fixed payments are calculated to a citizen.

A complete list of terms used in this federal law is provided in Article 3 of Federal Law 400.

Assignment of an insurance pension in case of loss of a breadwinner

Insurance pension in case of loss of the main breadwinner of the family, in accordance with the regulations Article 10 of the Federal Law under study, is issued to an incapacitated family member. These are recognized as:

Minor children of the deceased (natural or adopted);
Elderly parents of the deceased;
Legal spouse, in case of serious illness or disability;
The legal spouse of the deceased if he is responsible for caring for a common child.

If these relatives do not have work experience, a social pension is assigned.

Periods of insurance period

In accordance with the regulations Article 12 of the Federal Law being studied, along with the labor period (Article 11), the following periods are noted insurance period:

Completion of military service;
Maternity period;
Temporary disability;
Receiving unemployment benefits;
Period of military travel (applies to military personnel and members of their families);
Rehabilitation of persons unfairly prosecuted;
Other periods provided for by the regulations of this article.

These periods are counted only if they alternated with working periods.

Latest amendments

Each regulatory legal act that has entered into official legal force on the territory of the Russian Federation undergoes a regular updating procedure. This procedure is carried out in order to maintain the legitimacy of the regulatory act in question in the constantly changing economic conditions of the modern Russian Federation.

The latest amendments to the Federal Law “On Insurance Pensions” No. 400 have been made December 19, 2016. The amending document was the Federal Law “On the suspension of Parts 14 and 15 of Article 17 of the Federal Law “On Insurance Pensions”. The provisions specified in the considered paragraphs of this article are suspended until January 1, 2020. Thus, an increase in the fixed payment to persons who have reached 30 years of experience in the field of agriculture will not be made before this date.

In addition, you should pay attention to the amendments made earlier in the following articles:

Art. 8, latest changes - May 23, 2016. The amendments introduced part 1.1, the text of which states that when assigning pension payments to persons replacing government officials, one should be guided by Appendix No. 5 to this Federal Law;
Art. 9, edition dated May 23, 2016. The article explains that disabled people of groups I, II or III have the right to an insurance pension;
Art. 21, last amended on December 29, 2015. The changes affected paragraph 12 of the article in question. The specified paragraph, supplemented in this way, states that insurance pensions are issued to pensioners in the general manner, with the exception of cases provided for in Art. 26.1 of the Federal Law under consideration;
Art. thirty, edition dated June 3, 2016. The supplemented paragraph 6 of the article in question determines that if working conditions are dangerous to the health of a citizen, and the working periods established in part 1 of Art. 30, took place after January 1, 2013, the citizen has the right to an early insurance pension.

Regulations Article 15, containing the basic formulas for calculating pension payments, has not undergone any changes.

The size of the insurance pension is still calculated using the formula:

SPst = IPK x SPK

Where SPst– old age pension;
IPC– individual coefficient;
A SPK— the cost of one pension coefficient, calculated on the day from which pension payments are calculated.

Download the new edition of Federal Law 400

In order to fully familiarize yourself with the standards of the legal act being studied, it is recommended that you familiarize yourself with its current text.

Download Federal Law 400 about insurance pensions with the latest amendments can be found at the following

From January 1, 2015 it will be introduced new order calculation of pensions - so-called. new pension formula. Its main goal is to ensure financial balance of the pension system and increase the joint responsibility of the state, employers and employees themselves for the level of pension provision.

The essence of the new pension formula comes down to the following. The retirement age remains the same: for men - 60 years; for women - 55 years. The minimum insurance period (length of payment of insurance premiums) to acquire the right to a pension will increase from 5 to 15 years. It will increase annually by 1 year starting from 2015. The same “non-insurance periods” as before will be counted into the insurance period. In this case, the period of childcare until they reach 1.5 years of age, taken into account in the length of service, will be a total of 6 years (previously - 3 years).

The size of the pension depends on the amount of individual pension coefficients (IPC) accumulated during the insurance period and the cost of 1 pension coefficient in the year the pension was assigned. The IPC for the corresponding year of insurance experience is calculated based on the ratio of the insurance premiums actually accrued for the employee during the year and their standard amount (calculated from the maximum annual salary base subject to contributions). The cost of 1 pension coefficient will be determined annually by the federal law on the Pension Fund budget.

The right to early retirement workers of harmful, dangerous industries and other categories of citizens, but subject to the presence of a certain amount of IPC.

So the size future pension will directly depend on salary. The higher and more legal it is, the larger the pension will be.

To encourage citizens to retire at a later age, increasing coefficients are provided. Moreover, the later a person applies for a pension, the greater it will be.

A fixed payment of 3,935 rubles is established for the insurance pension. per month. It will also increase if you retire later. For some categories of citizens (persons over 80 years of age, disabled people of group I, etc.), an increased amount of fixed payment is provided.

The new pension formula retains the recalculation of pensions for working pensioners.

The mechanism for indexing pensions will remain the same.

The procedure for calculating disability and survivors' insurance pensions is generally similar to the previous one, taking into account the introduction of an individual pension coefficient to replace the calculated pension capital.

Pensioners receiving labor pensions will be transferred to a new procedure for calculating pensions from January 1, 2015. At the same time, the amount of the insurance pension determined according to the new rules cannot be lower for them than what they received previously.

It is planned that the new pension formula will bring the average old-age insurance pension to the level of 2.5-3 by 2030 living wages pensioner. Provided that insurance premiums have been paid for at least 35 years and with an average salary, the pension will be up to 40% of earnings.

The federal law comes into force on January 1, 2015, with the exception of certain provisions for which a different period of entry into force is provided.

The structure of the law is divided into 7 chapters, including 36 articles. Additionally, the chapters are accompanied by 5 appendices that detail the ratios and related data regarding the calculations of the proposed payouts.

Federal Law 400-FZ “On Insurance Pensions” was adopted by the State Duma on December 23, 2013 and approved by the Federation Council on December 25 of the same year. The main reason for introducing the new bill is the presence of problems related to the financing of pension payments. The legislation of the Russian Federation established the goal of increasing pensions by 2030 to the level of three subsistence minimums.

The main ideas contained in the chapters of Federal Law 400:

general provisions;
terms and conditions of appointment;
insurance experience;
amounts of payments;
establishment and procedure for receiving payments;
basic rights to early pension provision;
final provisions;
main applications.

The law regulates three main types of pensions: for old age, disability and loss of a breadwinner. Citizens who have reached a certain age have the right to receive an old-age insurance pension, according to Federal Law No. 400-FZ. For men - 60 years, for women - 55 years. Main requirements: availability length of service at least 15 years and an individual pension coefficient of at least 30.

Also study the basic provisions on non-state pension funds.

Download Federal Law 400

Federal Law 400 “On Insurance Pensions” has undergone the following changes:

according to the modified law, the amount of pension contributions will depend on the accumulated pension coefficients (PC) throughout the entire period of work, as well as on the total cost of the PC at the time of registration of the pension;
the size of the pension will depend on the salary for the entire period of work;
Law No. 400-FZ “On Insurance Pensions” regulates that citizens who apply for pension payments in more late dates, will be able to receive an additional pension coefficient (PC);
Now monthly fixed payments are added to insurance payments - 3935 rubles. The corresponding amount is subject to annual indexation. Disabled people, mothers of many children and veterans will receive an increased fixed payment. You can read and download Federal Law 400 with modified legal aspects;
older people receiving pension contributions are switching to a new calculation procedure. The main condition in this case is that the amount of insurance pension payments cannot be lower than previously established labor contributions.

Comments

The innovations do not change the essence of the document, but the most current version is the new edition, which came into force at the beginning of 2017. It is this version of the documentation that contains all the information that corresponds to all changes and amendments.

The legal regulation and procedure for calculating pensions under Federal Law 400-FZ must be confirmed by comments, which can be found, passing .

Latest changes to Federal Law 400 “On Insurance Pensions”

Since its existence, Federal Law 400 on insurance pensions has undergone changes. The latter were introduced on December 19, 2016, which came into force on January 1 of this year.

The changes affected certain provisions of the relevant act. It is worth noting that despite the innovations, all the norms enshrined here retain their legal force.

Article 8

At the end of 2016, Russian legislation supplemented Article 1.1, Part 8. The old-age insurance pension for persons who hold government positions in the Russian Federation, as well as civil service positions and city service positions, is assigned upon reaching the appropriate age prescribed in Appendix 5 of this Federal Law.

Article 9

The corresponding article of Law No. 400-FZ, which considers the conditions for assigning a disability insurance pension, has not been subject to any changes. That is, persons recognized as disabled people of groups 1, 2 or 3 have the right to receive insurance.

Article 10

Section 10 of Federal Law No. 400-FZ regulates the provisions for the appointment of an insurance pension in the event of the loss of a breadwinner. Disabled family members of the deceased breadwinner who were dependent on him have the right to receive social insurance. Article 10 has not been subject to amendments or modifications.

Article 12

In December 2016, paragraph 10 of part 1 of the law in question was supplemented. The period during which persons were wrongly prosecuted and later rehabilitated, as well as temporarily suspended from work in the manner established by the criminal procedure legislation of the Russian Federation, has changed.

Article 15

Article 15 has undergone the most changes in Federal Law 400-FZ. The innovations concern the following parts:

11 part of the fourth paragraph. The amount of individual pension indicators is now assigned in accordance with Russian legislation on taxes and fees and the Federal Law of December 15, 2001;
12 part of the first paragraph. The coefficient for a full calendar year, which counts the insurance period, is now provided for in paragraphs 1, 6, 8 and 10 of part 1 of article 12;
15.1 part. On January 1, 2017, the appointment of an old-age insurance pension comes into force when the right to this pension, including the age provided for in Article 8 Part 1.1 of the law in question;
Part 18 The value of the individual pension coefficient has changed, and the legislation in accordance with which the amount and amount of insurance contributions are calculated has also changed;
Part 19 When calculating the maximum value of the individual pension coefficient, you should rely on Russian legislation on taxes and fees and on the codes of the Russian Federation on compulsory social insurance;
Part 24 The norm regarding old-age insurance is regulated by Part 1 or 1.1 of Article 8 of Law 400.

Article 17

No amendments were made to Article 17 of Law No. 400-FZ in the previous year. The conditions for increasing the established payment to the insurance pension remained the same as those specified in the original version of the document.

Article 21

The last changes to 21 provisions were made on December 29, 2015. On the territory of Russia, payment of insurance pensions to pensioners is carried out by the relevant body, with the exception of those cases provided for in Article 26.1 of Federal Law No. 400.

Article 30

In the new edition, the changes affected the period of work counted towards the length of service. Mandatory standards are established .

Having studied the latest edition of the document, it will be possible to resolve any issue regarding insurance payments. The act contains all amendments, additions and changes made to the wording of Law No. 400-FZ.

1) men upon reaching the age of 50 years and women upon reaching the age of 45 years, if they have worked, respectively, for at least 10 years and 7 years 6 months in underground work, in work with hazardous working conditions and in hot shops and have an insurance record of at least 20 years and 15 years. If these persons have worked in the listed jobs for at least half of the period established above and have the required length of insurance coverage, insurance pension they are assigned with a reduction in the age established by Article 8 of this Federal Law as of December 31, 2018, by one year for each full year such work - for men and women;

Judicial practice under Article 30 of the Federal Law of December 28, 2013 No. 400-FZ

Determination of June 3, 2019 in case No. A64-1660/2018

Supreme Court of the Russian Federation

2001 No. 173-FZ “On labor pensions in the Russian Federation" (hereinafter referred to as Law No. 173-FZ), and from 01/01/2015 - in paragraphs 2-18 of part 1 of Article 30 of the Federal Law of December 28, 2013 No. 400-FZ "On Insurance Pensions" (hereinafter referred to as Law No. 400 -FZ), working conditions in the workplaces of which were recognized as acceptable based on the results of the...

The operative part of the decision of December 25, 2018 in case No. A61-7038/2018

Arbitration Court of the Republic North Ossetia(AS of the Republic of North Ossetia) - Administrative

The essence of the dispute: Unified social tax - Collection of mandatory payments and sanctions

In the FFOMS in the amount of 1,347,605 rubles. 70 kopecks; - insurance premiums in the Pension Fund of the Russian Federation at an additional tariff for the payment of an insurance pension (clause 1, part 1, article 30 No. 400-FZ) in the amount of 18,459 rubles. 84kop.; - insurance contributions to the Pension Fund of the Russian Federation at an additional tariff for the payment of insurance pensions (clauses 2-18, part 1, article 30 No. ...

Resolution of December 19, 2018 in case No. A50-20024/2018

Seventeenth Arbitration Court of Appeal (17 AAC)

2016 in relation to payments and remunerations accrued in favor of employees of the organization engaged in the types of work specified in paragraphs. 1 - 18 p. 1 tbsp. 30 of Federal Law No. 400 of December 28, 2013 - Federal Law “On Insurance Pensions” (hereinafter referred to as Law No. 400-FZ), since the company did not have the results of a special labor assessment in January 2016. ...

Decision of December 19, 2018 in case No. A63-6358/2018

Arbitration Court of the Stavropol Territory (AS of the Stavropol Territory)

Employment contract No. 31 dated March 22, 2013 and additional agreement No. 1 dated January 2015 were concluded with A.N. Koltsov, as well as employment contract No. 193 dated 30. 09.2015 and additional agreement to it No. 1 dated 10/01/2015 with S.A. Tchaikovsky, under the terms of which the company, in connection with the invitation of metallurgical industry specialists...

In Russia, a federal law on insurance pensions was adopted in December 2013. It later came into force and remains relevant to this day. Its main provisions and comments determined a number of changes. For example, the previously called labor pension began to be called an insurance pension. This Federal Law determines the amount of payments, the conditions for their assignment and other features of all processes related to the insurance pension. You can download and review this Federal Law using the link below.

Federal Law 400 FZ on insurance pensions

On this moment Federal Law of the Russian Federation number 400 consists of seven chapters, each of which includes a certain number of articles. The total number of articles is 36. Below are the main chapters of this legal act:

general provisions;
conditions for assigning insurance pensions (SP);
insurance experience;
size of the joint venture and fixed payment;
establishment, payment and delivery of joint ventures;
preservation of the right to pension provision early in old age;
final provisions.

The peculiarity of this federal law is the presence of five applications required to calculate various indicators. For example, there are applications with a list of fixed payment increase factors.

What the law says - general provisions

From the name of the Federal Law, it is not difficult to understand what the federal law says about insurance pensions. Its main purpose, as specified in the general provisions, is the protection of civil rights to the provision of joint ventures. In this case, first of all, it is taken into account work activity citizens. It is this Federal Law that determines the size and procedure for payment of joint ventures. Insured citizens have the right to SP, and also in some cases - disabled citizens or persons with foreign citizenship (or without it). SP is paid in case of loss of a breadwinner, as well as for old age and disability.

For additional information about what Law 400 Federal Law “on labor pensions” in the Russian Federation contains, see latest edition, can be found.

Comments

Law 400 Federal Law on insurance pensions 2017 with commentaries, adopted in December 2013, fully came into force in the Russian Federation only in 2015. This Federal Law became one of the parts of the pension system reform complex. It realizes the right of citizens to SP. The new established payment procedure should balance the entire pension system of the Russian Federation and even stimulate it. With the help of this act, it is expected that in 2030 the size of the joint venture will reach 3 times the subsistence level.

Law on insurance pensions as amended for working pensioners

For many years, the issue of changing the amount of payments or even abolishing them completely for working pensioners has been discussed at the state level. However, there are no plans to introduce such amendments into draft future editions. Moreover, the current version of the law requires the Pension Fund to annually recalculate these payments for working pensioners. Taking into account the additional contributions that the employer makes monthly for a working pensioner, his IPC will change, and in this case, amendments must also be made to the citizen’s joint venture. Recalculation is carried out in August of each year.

Federal Law 400 on disability insurance pensions

All disabled people of groups 1-3 have the right to SP - this is established by current Russian legislation. The causes of disability are not significant for determining these payments. If a disabled person has never been insured, and accordingly his length of service is zero, then he will be paid a social pension according to Federal Law 166 .

Federal Law 400 on old-age insurance pensions

More attention is focused on the eighth article of the law. It says that according to old age, SP is prescribed at 60 and 55 years of age (for men and women, respectively). However, age is not the only condition. FZ-400 also requires at least 15 years of experience. At the same time, the increase in the minimum length of service is gradual (starting from 6 years). That is, the established 15 years will be achieved only in 2024. The third condition is that the individual pension coefficient must be equal to at least 11.4.

In case of loss of a breadwinner

For disabled citizens who were dependent on a deceased person, the law on insurance pensions in the event of the loss of a breadwinner guarantees payments from the state. Article 10 lists a list of disabled persons who can apply for SP. For example, this list includes minor children, grandchildren, sister and brothers of the deceased, as well as parents or spouses over 55 and 60 years of age.