RUSSIAN FEDERATION FEDERAL LAW About additional insurance premiums on the accumulative part of labor pensions and state support for the formation pension savings Adopted by the State Duma on April 18, 2008 Approved by the Federation Council on 25 April 2008 (In the wording of federal laws 27 July 2010 N 227-FZ; of 11.07.2011 N 200-FZ; dated 28.07.2012. N 133-FZ; of 12.03.2014 N 33-FZ Article 1. The subject of regulation of this Federal Act This Federal Act is aimed at stimulating the formation of pension savings and raising the level of pension provision of citizens in accordance with the Federal Law. "Compulsory pension insurance in the Russian Federation" (hereinafter referred to as the Federal Law on Mandatory Pension Insurance) OF THE PRESIDENT OF THE RUSSIAN FEDERATION Voluntary entry into the legal relationship of compulsory pension insurance in order to pay additional insurance contributions to the accumulative part of the labor pension, establishes the procedure and conditions for the payment of additional insurance contributions on the The accumulative part of the labor pension, the employer's contributions, as well as the provision of state support for the formation of pension savings. Article 2. Basic concepts used in this Federal Law For the purposes of this Federal Act, the following basic concepts are used: 1) the insured person, voluntary Compulsory pension insurance in accordance with the Federal Law "On compulsory pension insurance in the Russian Federation" of the Federation " for the payment of additional insurance Contributions to the accumulative part of the labour pension; 2) the employer of the insured person who pays additional insurance contributions to the accumulative part of the labour pension (hereinafter referred to as the employer) is the person for the contributory part of the pension. Insured by the insured person for compulsory pension insurance under the Federal Act on compulsory pension insurance in Russian Federation "; 3) additional insurance contribution to the contributory part of the labour pension, individually refundable, paid at the expense of own funds by the insured person, calculated, held and remounted by the employer or by the insured person independently under the conditions and in accordance with the procedure established by this Federal Law; 4) State support for the formation of pension savings-contributions to co-fund the formation of pension savings from the Fund of the National Welfare of the of the Russian Federation's federal budget and transferred to the Pension Fund of the Russian Federation in favour of the insured person who has paid additional insurance contributions to the accumulative part of the labour pension under the conditions and in the manner established by the present By Federal Law; 5) the employer's contribution-the employer's means paid to them in favour of the insured person under the conditions and in the manner prescribed by this Federal Law. Article 3. Legally binding pension insurance in order to pay additional insurance contributions to the accumulative part of the labor pension 1. Mandatory pension insurance for the purpose of paying additional insurance contributions to the accumulative part of the labour pension arises on the basis of the application submitted by the person of voluntary entry into the legal relationship Pension insurance for the purpose of paying additional insurance contributions to the accumulative part of the pension, in accordance with the procedure established by this Federal Law. 2. An insured person who has been in the legal relationship with the compulsory pension insurance for the purpose of paying additional insurance contributions to the accumulative part of the labour pension and paying them is entitled to terminate or renew the payment The Conference of the States Members of the United Nations that are members of the Group of States 3. The right to receive the accumulative part of the pension, which is formed by additional insurance contributions to the accumulative part of the labor pension, the employer's contributions and contributions to the co-financing of the pension savings, is realized at of the Federal Law of 17 December 2001, No. 173-FZ "On Work Pensions in the Russian Federation" (hereinafter referred to as the Federal Act). The Law "On Labor Pensions in the Russian Federation". Article 4. Statement of voluntary entry into the legal relationship on compulsory pension insurance for purposes of additional insurance contributions on accumulative part of the labor pension 1. A declaration of voluntary entry into the legal relationship on compulsory pension insurance for the purpose of paying additional insurance contributions to the accumulative part of the labour pension (hereinafter also the application) may be submitted to the territorial authority The Pension Fund of the Russian Federation is personally a citizen at the place of his residence, through his employer, or through a multifunctional centre for the provision of state and municipal services (hereinafter referred to as a multifunctional centre). (...) (...) A statement may also be made by another means of, including in the form of an electronic document, the procedure for which is to be determined by the Government of the Russian Federation and which is filed using the Information and telecommunications networks, which are not restricted to a certain number of persons, including a single portal of state and municipal services, and the identification and verification of the authenticity of the citizen's signature is carried out in The order in article 32, paragraph 4, of article 32, paragraph 4, of the Federal Act No. 111-FZ of 24 July 2002 on the investment of funds to finance the accumulative part of the pension in the Russian Federation (hereinafter referred to as the "contributory pension"). Federal Act entitled "Investment of funds to finance the accumulative part of the pension in the Russian Federation"). In the edition of federal laws dated July 27, 2010. N 227-FZ; of 11.07.2011 N 200-FZ; dated 28.07.2012. N 133-FZ) 2. The application must specify: 1) the number of the individual personal account of the citizen; 2) the name, surname, patronymic of the citizen; 3) the place of residence of the citizen. 3. The form of the declaration and the instruction to fill it shall be approved by the Pension Fund of the Russian Federation. 4. An employer who has received a declaration within a period not exceeding three working days from the date of receipt of the application shall send it directly to the territorial body of the Pension Fund of the Russian Federation at the place of registration as Insured by mandatory pension insurance or through a multifunctional centre. Employers whose average number of employees in the previous calendar year exceeds 100 persons and newly created (including by restructuring) an organization whose number of employees exceeds The above quantity shall be submitted to the territorial body of the Pension Fund of the Russian Federation, as electronic documents signed by the electronic signature, the type and order of verification of which shall be established. The Pension Fund of the Russian Federation. The format of the specified statement in electronic form shall be determined by the Pension Fund of the Russian Federation. In the same order, the applications received may be submitted to the territorial body of the Pension Fund of the Russian Federation. Employers in the Federation, whose average number of employees in the previous calendar year is 100 or less. (In the wording of the federal laws of July 27, 2010). N 227-FZ; dated 28.07.2012; N 133-FZ; of 12.03.2014 N 33-FZ 5. The territorial body of the Pension Fund of the Russian Federation, which received a declaration not later than 10 working days from the date of receipt of the application, shall notify the citizen of the receipt of the application, the results of its examination and the date of entry into force of the declaration. The right to compulsory pension insurance for the purpose of paying additional insurance contributions to the accumulative part of the pension. In the case of a citizen submitting an application in the form of an electronic document, the notification is sent to the citizen in the form of an electronic document using information and telecommunication networks to which access is not restricted A certain number of persons, including a single portal of state and municipal services. (In the wording of the federal laws of July 27, 2010). N 227-FZ; of 11.07.2011 N 200-FZ) 6. A citizen who does not have an individual personal account under the Federal Act of 1 April 1996, No. 27-FZ "On individual (personified) accounting in the system of compulsory pension insurance" (hereinafter referred to as the Federal Act " On the subject of Individual (personalized) accounting in the compulsory pension insurance system "), at the same time that the application is submitted, information required at the initial registration in accordance with the said Federal Law, personally or otherwise in the form of an electronic document, the manner in which by the Government of the Russian Federation, which is made using information and telecommunication networks, which are not restricted to a certain number of persons, including a single portal of state and municipal services, or represent them through an organ (organization) with which the Pension Fund of the Russian Federation has an agreement on the mutual certification of signatures, and shall be registered as an insured person in accordance with this Federal Act. by law. (In the wording of the federal laws of July 27, 2010). N 227-FZ; of 11.07.2011 N 200-FZ 7. The territorial body of the Pension Fund of the Russian Federation shall provide the applicant with appropriate explanations. In submitting the application in the form of an electronic document, the territorial body of the Pension Fund of the Russian Federation provides explanations in the form of an electronic document using information and telecommunications networks, Access to which is not restricted to a certain number of persons, including a single portal of state and municipal services. (In the wording of the federal laws of July 27, 2010). N 227-FZ; of 11.07.2011 N 200-FZ 8. Personal data of insured persons connected with the payment of additional insurance contributions to the accumulative part of the labour pension, the employer's contributions and contributions to co-finance the formation of pension savings are public An information resource which is operated by the Pension Fund of the Russian Federation. Article 5. An additional insurance premium on the savings part of the labor pension 1. The amount of the additional insurance contribution paid to the accumulative part of the work pension is determined by the insured person. 2. An insured person who wishes to pay additional insurance contributions to the accumulative part of the labour pension, by means of their transfer through the employer, shall indicate in the application to the employer the payment of the specified contributions each month Additional insurance contribution payable to the accumulative part of the pension, determined in the firm amount or as a percentage of the base for the insurance premium on compulsory pension insurance. The insured person's additional contribution to the accumulative part of the employment pension may be changed by the insured person on the basis of his application. 3. In the event of termination of employment relations with the insured person and (or) legal relationship under the relevant civil contract, the employer shall terminate the calculation, retention and transfer of additional insurance contributions to the contributory service. Part of the employment pension without an application by the insured person from the date of termination of the said legal relationship. 4. Additional insurance contributions to the accumulative part of the labour pension are included in the pension savings of the insured person who has paid additional insurance contributions to the accumulative part of the pension. Article 6. { \cs6\f1\cf6\lang1024 } Self { \cs6\f1\cf6\lang1024 } { \b } { \b } { \b } { \b } { \b The payment of an additional insurance contribution to the accumulative part of the work pension is carried out by the insured person who pays the contribution independently by transferring the funds to the budget of the Pension Fund of the Russian Federation through credit institution. 2. Upon independent payment of additional insurance contributions to the accumulative part of the labor pension, the insured person must submit to the territorial body of the Pension Fund of the Russian Federation a copy not later than 20 days from the end of the quarter. Payment documents for the last quarter with credit institution marks on performance either personally or through the body (organization) with which the Pension Fund of the Russian Federation has concluded an agreement on mutual signing certificates in Article 32, paragraph 4 (3) of the Federal Law "On investment of funds to finance the accumulative part of the labor pension in the Russian Federation". OF THE PRESIDENT OF THE RUSSIAN FEDERATION Article 7. The procedure for calculating and retaining additional premiums on the accumulative part of the labor employer's pension 1. Additional insurance contributions to the accumulative part of the work pension are calculated on a monthly basis by the employer separately for each insured person. 2. An employer who has received an application for the payment of additional insurance contributions to the accumulative part of the pension or to change the amount of the supplementary insurance contribution to the accumulative part of the work pension, shall the calculation, retention and transfer of additional insurance contributions to the accumulative part of the labour pension, starting from the first day of the month following the month of receipt by the employer of the corresponding application. The termination or resumption of the payment of additional insurance contributions to the accumulative part of the employment pension shall also be made on the first day of the month following the month of the application. Article 8. Employer's contributions 1. The employer may decide to pay the employer's contributions in favour of the insured persons who pay additional insurance contributions to the accumulative part of the work pension. The decision shall be issued in a separate order or by the incorporation of the relevant provisions into a collective or employment contract. 2. In the event of termination of the labour relations and (or) legal relationship under the relevant civil contracts with the insured person, payment of the employer's contributions in favour of the insured person shall cease from the date of termination of the said legal relations. 3. The amount of the employer's contributions is calculated (determined) on a monthly basis in respect of each insured person for whom these contributions are paid. 4. The employer's contributions are included in the pension savings of the insured persons in favour of whom such contributions have been paid. Article 9. { \b Additional } { \b } { \b } { \b } { \b } { \b } { \b } Additional insurance contributions to the accumulative part of the pension and the employer's contributions are transferred by the employer to the budget of the Pension Fund of the Russian Federation in the order and time set by the Federal Law "About the mandatory pension insurance in the Russian Federation" with respect to the payment of compulsory pension insurance premiums. 2. Additional insurance contributions to the accumulative part of the work pension and contributions of the employer are credited to the separate bank accounts of the Pension Fund of the Russian Federation, opened for the deposit of insurance contributions to finance the accumulative part of the pension fund. Part of the labor pension under the Federal Law " On investing funds to finance the accumulative part of the labor pension in the Russian Federation Federation ". 3. An additional insurance contribution to the accumulative part of the work pension and the employer's contributions is paid by the employer by a single payment order. 4. The employer, at the same time as supplementary insurance contributions, shall form a register of insured persons. The specified registry should contain the following information: 1) total sum of the transferred funds, which includes: a) the sum of all additional insurance contributions to the accumulative part of the labor pension insured persons; b) the sum of all employer's contributions (in the event of payment); 2) the number of the payment order and the date of its performance; 3) the insurance number of the individual personal account of each The insured person; 4) the surname, name and patronymic of each insured person; 5) sum of the additional insurance contributions to the contributory part of the employment pension of each insured person; 6) the amount of the employer's contributions paid to each insured person (if they are insured) payment). 5. The information referred to in paragraph 1 of part 4 of this article shall be subject to an assurance by the credit institution through which additional insurance contributions have been made to the accumulative part of the work pension. 6. The insured persons ' registers are submitted by the employer to the territorial body of the Pension Fund of the Russian Federation, either directly or through a multifunctional centre no later than 20 days from the end of the quarter, during the period who were paid additional insurance contributions to the accumulative part of the work pension and paid the employer's contributions (if paid). The form of the register of insured persons and the procedure for its submission are approved by the Pension Fund of the Russian Federation. (In the wording of Federal Law dated 28.07.2012 N 133-FZ) 7. Employers whose average number of employees in the previous calendar year exceeds 100, as well as newly created (including reorganization) organizations whose number exceeds the number indicated above The number of insured persons shall be submitted to the territorial body of the Pension Fund of the Russian Federation or to a multifunctional centre in the form of an electronic document signed by the electronic signature in accordance with the Federal Law of 6 April 2011, N 63-FZ "On electronic signature". In the same order, the insured persons ' registers may be submitted to the territorial body of the Pension Fund of the Russian Federation or to the multifunctional centre of employers, whose average number of employees is The calendar year is 100 people or less. The format of the electronic registry shall be approved by the Pension Fund of the Russian Federation. (In the wording of the Federal Law of 28 July 2012, N 133-FZ) 8. The employer, at the same time as the labour legislation of the Russian Federation, shall provide the insured persons with information on the calculated, withheld and listed additional contributions to the insured person. The accumulative part of the pension and the employer's contributions paid to the insured persons (if paid). Article 10. Investment of additional insurance premiums contributions to the accumulative part of the labor pension and employer contributions 1. The amount of additional insurance contributions to the Pension Fund of the Russian Federation for the accumulative part of the employment pension and contributions of the employer is invested in the special part of the individual personal account of the insured person in the order established for the investment of insurance contributions for the financing of the accumulative part of the labor pension in accordance with the Federal Law Investments for the funded part of the savings of the Russian Federation ". Additional insurance contributions to the accumulative part of the labour pension, employer's contributions, as well as the income from their investment are reflected by the Pension Fund of the Russian Federation in the special part of the individual personal account of the insured person and are transferred to management companies and non-State pension funds on the basis of and in accordance with the procedure established by the Federal Act on investing of the accumulative part of the pension of the Russian Federation " and the Federal Law of 7 May 1998, N 75-FZ" On non-State pension funds "(hereinafter referred to as the Federal Law" On Non-State pension funds "). The period during which these funds are to be reflected in the special part of the individual personal account of the insured person and transferred to management companies and non-state pension funds may not exceed three months from the day receipt by the territorial body of the Pension Fund of the Russian Federation of registries of insured persons over the last quarter or in the case of independent payment by the insured person of additional insurance contributions to the accumulative part of the labour pension copies of the payment documents for the last quarter. Article 11. Select the investment portfolio (managing company), transfer of pension savings to non-State pension fund 1. Insured persons have the right to choose an investment portfolio (managing company) or to transfer the funds of pension savings to a non-State pension fund in the manner determined by the Federal Law "About the investment of funds to finance the accumulative part of the labor pension in the Russian Federation" and the Federal Law " Non-State of pension funds ". 2. Persons who have not previously paid insurance contributions to the contributory part of the labour pension and who first enter the legal relationship on compulsory pension insurance under the Federal Law "About the mandatory pension insurance in the Russian Federation" for the purpose of paying additional insurance contributions to the accumulative part of the labor pension, as well as the person previously the right to choose the investment portfolio ) or the transfer of pension savings to a non-State pension fund, to the right to apply for voluntary pension insurance in order to pay additional insurance contributions to the accumulative part of the labor pension to apply for the choice of the investment portfolio (the management company) or the application for transfer of pension savings to a non-State pension fund, subject to imprisonment with non-State The pension fund of the compulsory pension insurance agreement. A statement may be made in the form of an electronic document, the procedure for which is determined by the Government of the Russian Federation and submitted by means of information and telecommunications networks, which are not accessible to them. is restricted to a certain number of persons, including a single portal of state and municipal services. (In the wording of the federal laws of July 27, 2010). N 227-FZ; of 11.07.2011 N 200-FZ 3. The statements of the persons referred to in part 2 of this article, on the choice of the investment portfolio (the management company) or the transfer of pension savings to a non-State pension fund of the Pension Fund of the Russian Federation are considered in order, Federal Act on investing in the Russian Federation by law "About non-State pension funds", and provides a transfer within a period that cannot exceed three months from the date of receipt Statements. 4. The amount of additional insurance contributions to the accumulative part of the pension paid by the insured person, as well as the amount of the employer's contributions paid to the insured person who had previously implemented the right to choose the investment portfolio (Control company) or transfer of pension savings to non-State pension fund in accordance with the Federal Law Investment of funds to finance the accumulative part of the labour Pensions in the Russian Federation " and the federal law on non-State pension funds, after their consideration in the special part of the individual The insured person's personal account is transferred to the managing company or to a non-State pension fund in accordance with the previously made selection of the insured person. Such an insured person has the right in the order and time specified by the federal laws to apply for the selection of a different investment portfolio (other management company) or to apply for the transfer of pension savings in Non-State Pension Fund (other non-State pension fund). 5. Men 1953-1966 born and women born in 1957-1966, in favour of which insurance contributions to the accumulative part of the labour pension were paid from 2002 to 2004 inclusive, are entitled in the manner provided for in this article, Select the investment portfolio (the management company) or transfer the funds of pension savings to a non-State pension fund. Article 12. State support for the formation of pension savings 1. The right to receive State support for the formation of pension savings, in accordance with the procedure established by this Federal Law, is entitled to insured persons who have entered the legal relations on compulsory pension insurance for the purposes of payment. Additional insurance contributions to the accumulative part of the pension from 1 October 2008 until 1 October 2013. 2. State support for the formation of pension savings is carried out within 10 years of the year following the year when the insured persons pay additional insurance contributions to the accumulative part of the labor pension. 3. The right to receive State support for the formation of pension savings is granted in the current calendar year to insured persons who have paid additional insurance contributions to the accumulative part of the labor in the previous calendar year Pensions in the amount of at least 2,000 rubles. Article 13. The contribution to co-financing pension savings 1. The contribution to the co-financing of the pension savings of insured persons is determined on the basis of the amount of additional insurance contributions to the accumulative part of the pension paid by the insured person during the previous calendar year, but In 2015, the president's income was 7.18 million rubles ($110,000). 2. Co-financing contribution to pension savings of insured persons who have reached the age stipulated in article 7 (1) of Federal Law "About labor pensions in the Russian Federation", and who have not applied for any part of the labor pension, are determined on the basis of four times the amount of additional insurance premiums on the accumulative part The employment pension paid by the insured person during the previous calendar year, but not In 2015, the president's income was 7.58 million rubles. 3. The contribution to the co-financing of pension savings is calculated by the Pension Fund of the Russian Federation, taking into account the conditions for the provision of state support for the formation of pension savings defined by this Federal Republic. The law, in respect of each insured person, on the basis of individual personalized data in the compulsory pension insurance system. 4. Contributions to the co-financing of pension savings are included in the pension savings of insured persons. Article 14. { \cs6\f1\cf6\lang1024 } Transfer { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \cs6\f1\cf6\lang1024 } { \b } " The Pension Fund of the Russian Federation will submit an application to transfer the necessary amount of funds from the federal budget until April 20, following the year of payment of additional insurance contributions to the accumulative part of the labor pension. Co-financing of pension savings. The form and rules of the application shall be approved by the Government of the Russian Federation. 2. The funds to co-finance the formation of pension savings are transferred in accordance with the Russian Federation's federal budget to the budget of the Pension Fund of the Russian Federation in accordance with the procedure established by the Government. OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3. Funds received from the federal budget to co-finance the formation of pension savings are reflected in the budget of the Pension Fund of the Russian Federation for the relevant financial year and the plan period in accordance with the procedure established by the budget. OF THE PRESIDENT OF THE RUSSIAN FEDERATION The budget of the Pension Fund of the Russian Federation provides for the transfer of these funds to management companies and non-state pension funds. 4. In the performance of the budget of the Pension Fund of the Russian Federation for the corresponding fiscal year, the Pension Fund shall take into account transactions related to the federal budget to co-finance the formation of pension savings OF THE PRESIDENT OF THE RUSSIAN FEDERATION Article 15. Investment of the federal budget, aimed at financing the pension savings Federal budget funds to co-finance the formation of pension savings and received by the Pension Fund of the Russian Federation, are transferred to management companies and non-state pension funds no later than May 15 of the year of receipt of funds to co-finance the formation of pension savings. Article 16. Payment to the successors of deceased insured persons The insurance contributions to the accumulative part of the pension are carried out in accordance with the procedure established for the payment of pension savings by the Federal Law "About labor pensions in the Russian Federation" Federal Act on non-State pension funds and the Federal Act "About investing in the Russian Federation's contributory pension" Article 17. Entry into force of this Federal Law 1. This Federal Act shall enter into force on 1 October 2008, with the exception of article 3, paragraphs 3 and 4, article 5, parts 3 and 4, articles 6, 7, paragraphs 2 to 4 of article 8, article 9, article 10, article 11, paragraphs 2 and 3, article 12, parts 2 and 3, and articles 13 to 16 of this Federal Act. of the law. 2. Article 3, parts 3 and 4, parts 3 and 4, article 6, article 7, article 8, paragraphs 2 to 4, article 9, article 10, article 11, paragraph 4, article 12, parts 2 and 3, and articles 13 to 16 of this Federal Law shall enter into force on 1 January 2009. President of the Russian Federation Vladimir Putin Moscow, Kremlin 30 April 2008 N 56-FZ