RUSSIAN FEDERATION FEDERAL LAW amending certain pieces of legislation of the Russian Federation in connection with the adoption of Federal Law
" About the order in which payments from the funds savings " Committed by the State Duma on 23 November 2011 approved by the Federation Council on 25 November 2011 (In the federal laws dated 03.12.2012 N 242-FZ; dated 23.07.2013 N 251-FZ; of 28.12.2013 N 410-FZ; dated 23.06.2014 N 167-FZ; dated 21.07.2014. N 216-FZ; dated 21.07.2014 N 218-FZ) Article 1 OF THE PRESIDENT OF THE RUSSIAN FEDERATION 1401; 2001, N 44, sect. 4149; 2003, N 1, est. 13; 2005, N 19, sect. 1755; 2008, N 18, sect. 1942; 2009, N 30, sect. 3739; N 52, sect. 6454; 2010, N 31, sect. 4196; N 49, sect. 6409; 2011, N 29, Art. 4291; N 45, sect. 6335), the following changes: 1) in the tenth paragraph of article 1, the words "including income" should be replaced by the words "income"; 2) in the fourth paragraph of article 3 of the word " and for the appointment of pensions based on the insurance period of the insured persons and their insurance premiums "shall be replaced by the words" for the purpose of employment pensions on the basis of the insurance period of the insured persons and their insurance contributions, as well as for the assessment of the obligations to the insured persons for the payment of the labour pensions, payment "; 3) in article 6, paragraph 3: a), subparagraph 1-1 to supplement the words ", as well as the income from their investment"; (b), subparagraph 1 (2), should be supplemented by the words "as well as the income from their investment"; (c), subparagraph 10, amend to read: " 10) the details of the establishment One-time payment of pension savings, accumulative part of the old age pension and (or) urgent pension payment, to adjust the amount of the accumulative part of the old age pension and (or) urgent pension payment and sums Payments made at the expense of pension savings; "; g) in In sub-paragraph (12), the words "including income" should be replaced by the words "as well as income"; d) to supplement subparagraph 14 (14) with the following: " 14) information on the transfer of pension savings to the Pension Fund of the Russian Federation. "; 4) in article 16, paragraph 2: (a), in paragraph 9, the words" including income "should be replaced by the words" as well as income ", supplemented by the words", information on benefits from pension savings "; b) add the following paragraph: " Non-State pension funds, upon request, provide information necessary for the appointment of the accumulative part of the pension, as well as other payments from the pension savings account. The list of required information as well as the procedure and timing of its provision shall be established by the Government Plenipotentiary of the Russian Federation. ". Article 2 class="doclink "href=" ?docbody= &prevDoc= 102152560&backlink=1 & &nd=102052756" target="contents"> dated 7 May 1998 N 75-FZ "On non-State pension funds" (Russian legislature, 1998, N 19, p. 2071; 2001, N 7, est. 623; 2003, N 2, sect. 166; 2004, N 49, sect. 4854; 2005, N 19, sect. 1755; 2006, N 43, sect. 4412; 2007, N 50, sect. 6247; 2008, N 18, sect. 1942; N 30, sect. 3616; 2009, N 29, stop. 3619; N 52, sect. 6450, 6454; 2010, N 17, st. 1988; N 31, sect. 4196; 2011, N 29, sect. (...) (...) (...) (2) in article 3: (a) in the third paragraph, the words "or payments to its successors" shall be replaced by the words "and (or) of an urgent pension or lump sum, or to the beneficiaries of the beneficiaries of the insured person"; (b) Paragraph 19, amend to read: " pension account of the accumulative part of pension-a form of individual analytical accounting in a fund reflecting the movement of pension savings, including separate movement of supplementary insurance contributions to the accumulative part Work pensions, employer contributions paid in favour of the insured person, contributions to co-fund the formation of pension savings received in accordance with the Federal Act of 30 April 2008, No. 56-FZ " On additional insurance Contributions to the contributory part of the labour pension and the State Support for the formation of pension savings "(hereinafter referred to as the Federal Law" On additional insurance contributions to the accumulative part of the labor pension and state support for the formation of pension savings "), as well as income from their investment, and separately (part of the means) of the mother's (family) capital aimed at forming part of the labor pension in accordance with the Federal Act of December 29, 2006 No. 256-FZ " On additional measures of the state Support for families with children " (hereinafter referred to as the Federal Act on the State support measures for families with children "), as well as income from their investment, the appointment and payment of a contributory part of the old age pension, an immediate retirement benefit, or a lump-sum payment to the insured person, payment of funds pension savings to the beneficiaries of the insured person; "; in) to supplement the following paragraphs: " payable reserve-distinct part of the pension savings generated under the present " Federal Act for the Implementation of the Payment of the Savings Part Old-age occupational pension; safety of pension savings-requirement that the amount of the pension savings on the pension account of the accumulative part of the pension of the insured person on the date of appointment The accumulative part of the old age pension and (or) fixed pension benefit or lump sum should not be less than the amount of insurance contributions to the accumulative part of the old age pension, the means of additional insurance premiums on the old-age pension, or contributory part of the labour pension, employer's contributions, Co-financing of the formation of pension savings, funds (part of the means) of maternity (family) capital aimed at the accumulative part of the labor pension received and recorded in the pension account of the accumulative part of the labor pension for the weight period of formation of pension savings; emergency pension payment-a monthly cash payment made in accordance with the procedure and conditions specified by this Federal Law and the Federal Law " On the order Funding for pension savings "; lump sum: payment of pension savings to insured persons referred to in Article 4 of the Federal Law "On the Procedure for Financing of Payments from Pension Savings Funds"; 3) in article 8: a) in Paragraph 2: Paragraph 24, paragraph 25 should read: " makes the assignment and payment of the accumulative part of the retirement pension and (or) an urgent pension or lump sum to the insured to persons entitled to payment of their successors under this Federal Act Federal Act No. 173-FZ of 17 December 2001 on labour pensions in the Russian Federation and the Federal Act on the procedure for financing payments from pension savings; In the words "before the assignment of the accumulative part of the old age or pension benefit"; b) to supplement the following paragraph: " forms the reserve for the payment of the accumulative part Old-age pension in the manner prescribed by the Federal Act " In order to finance the payment of pension savings, "."; , paragraph 4, amend the text to read: " 4. Charges related to the statutory activities of the fund are made out of the property intended to support the statutory activities of the fund, with the exception of expenditures relating to the allocation of pension reserves and investments pension savings. The payment of expenses related to the placement of pension reserves and the investment of pension savings is made by pension reserves and pension savings, respectively. Payment of the expenses related to the payment and delivery of the accumulative part of the old age pension, the immediate pension payment, the lump-sum payment, is made at the expense of the property intended for the provision of the charter activities of the fund. "; 4) in article 9, paragraph 3: (a) paragraph 12, amend to read: " The procedure and conditions for the appointment, payment and delivery of the contributory part of the retirement pension to the insured Payment or relief to persons the insured person, the procedure for the payment of benefits to the beneficiaries of the insured person; "; b) to add the following paragraph: " The insurance rules of the fund should also provide for the possibility of an emergency. pension benefit. "; 5) in article 13 (6): (a) paragraph 3, amend to read: " To receive the accumulative part of the old age pension and (or) an urgent pension payment in accordance with this Federal Act and the Federal Act on the procedure for financing Payment of pension savings, insurance rules of the fund and the terms and conditions of the pension insurance contract; "; b) to supplement the following paragraphs: class="ed"> (Overtaken by federal law of 21.07.2014) N 218-FZ ) receive a lump sum if the amount of the accumulative part of the old age pension, if appointed, would have been 5 per cent or less relative to the amount of the old age pension (including insurance and accumulative part) calculated on the date of the assignment of the accumulative part of the old-age pension, provided that the age of entitlement to an old age pension (including early retirement) is reached in accordance with the Federal Act Law of 17 December 2001 No. 173-FZ " On pensions in the Russian Federation Federation "."; 6) in Part 1 of Article 15, the words "and the accumulative part of the work pension" are replaced by the words ", the contributory part of the old age pension, the implementation of an urgent pension payment, a lump-sum payment"; 7) Article 18: (a) in paragraph 4, paragraph 4, of the words "to pay the accumulative part of the pension" to replace the words " with the payment of a reserve, to the payment of a contributory part of the old age pension, to the implementation of an urgent pension benefit, lump-sum payment, benefit payments "; (b) supplement paragraph 4-1 as follows: " 4-1. The pension accruals include the payment of a reserve fund, which is formed by the fund to finance the payment of the contributory part of the old age pension, and the pension savings generated in favour of the insured persons, that has been assigned an emergency pension payment. "; in paragraph 8, add the following paragraph: " Enforcement of obligations to the insured persons for the payment of the contributory part of the old age or emergency pension Pensions may not be paid out of pension funds. The savings of insured persons who do not have a contributory part of the old age pension or fixed pension payment. "; 8) Article 20 should read as follows: Article 20. Formation of the insurance reserve and reserve for mandatory pension insurance 1. In order to ensure the sustainability of performance, the fund creates an insurance reserve. The statutory size of the insurance reserve and its formation and use shall be established by the authorized federal authority.
The allocation of the insurance reserve is in the order provided for the allocation of pension reserves. (Spconsumed by Federal Law of 28.12.2013) N 410-FZ) (Spanged by Federal Law of 28.12.2013) N 410-FZ) (Spanged by Federal Law of 28.12.2013) N 410-FZ) 9) in article 22: (a) the name should read: " Article 22. Audit of the audit organization "; b) in the first word" audit "shall be replaced by the words" audit for which the audit organization is engaged "; in the second word," Annual audit in OF THE PRESIDENT OF THE RUSSIAN FEDERATION "accumulative part of pensions" to be replaced with "accumulative part" Retirement pension, immediate retirement benefit, lump-sum payment "; g) in part three of the auditor's activity review, replace with the words" An audit organization that is independent Check, "; 10) in article 27: (a), paragraph 2, should be supplemented with the following paragraph: " Revenue derived from the investment of the paid reserve shall be transferred to the replenishment of the reserve and to Formation of property for statutory activities Fund. "; b) paragraph 3 after the words" pension savings "with the words", including those included in the paid reserve "; 11) (Spent-out-Federal Law dated 23.07.2013 N 251-FZ ) 12) in paragraph 11, paragraph 1 of Article 35-1 of the words "to finance the accumulative part of the work pension", delete; 13) in article 36-2: (a), subparagraph 2, after the word "sums" The words "additional insurance contributions to the accumulative part of the old age pension, the employer's contributions, contributions to the co-financing of pension savings,", supplemented by the words ", as well as to provide insured persons -information on types of payments financed by pension savings "; Subparagraph 3 (3) to be supplemented with the words ", a lump-sum payment, an urgent pension payment in accordance with this Federal Act, Federal Act No. 173-FZ of 17 December 2001 on labour pensions in the Russian Federation", Under the federal law "On the procedure for financing the payment of pension savings"; (c), after the words "including" after the words " supplementary insurance contributions to the accumulative part of the old age pension, contributions from the employer, contributions to co-fund the formation of pension savings, "; (g) Subparagraph (5), amend to read: " (5) to appoint and make payment to insured persons of the accumulative part of the old age pension, the emergency pension payment, the lump-sum payment in the lump sum, Federal Act No. 173-FZ "On Employment Pensions in the Russian Federation", Federal Act on Procedure for Financing of Benefits Savings, of 17 December 2001 the rules of the fund and the compulsory pension insurance contracts; "; d) Paragraph 8 is supplemented by the words "before the assignment of the contributory part of the old age pension or pension payment"; e) (Federal Act dated 21.07.2014 N 218-FZ) 14) Article 36-3 should read: " Article 36-3. Required pension insurance 1. The compulsory pension insurance contract must specify: 1) the name of the parties; 2) the subject of the contract; 3) the insurance number of the insurance certificate of the compulsory pension insurance The insured person, surname, name and patronymic of the insured person, including the name of the insured person at birth, date and place of birth, sex of the insured person in accordance with the requirements of the Federal Act of 1 April 1996. of the year N 27-FZ " Individual (personified) system accounting mandatory pension insurance "; (4) rights and obligations of the parties; 5) pension entitlements; 6) the procedure and conditions for establishing and paying the accumulative part of the old age pension, emergency pension Payment, lump-sum payment, succession payments; 7) the order and conditions for the delivery of the accumulative part of the old-age pension, the emergency pension payment, the lump-sum payment and the payment of expenses related to delivery; (8) Responsibility of the parties for failure to fulfil their obligations; 9) Order and Conditions for Termination of Contract; 10) Order of Dispute Resolution; 11) props of Parties. 2. The contract of compulsory pension insurance may contain other provisions that are not contrary to the legislation of the Russian Federation. 3. The model form of the compulsory pension insurance contract is approved by the authorized Government of the Russian Federation by the federal executive authority. "; 15) in article 36, paragraph 3, of the words" including income from their investment " Replace the words "the income from their investment, and in the event that the death of the insured person is after the appointment of an urgent pension payment, the payment procedure under article 5 of the Federal Law on the Financing of the United Nations Convention on the Law of the Sea shall apply" Pension Savings Plan "; 16) Paragraph Article 36-6, sixth paragraph 1, to be supplemented with the words "unless the deceased insured person has an urgent pension payment"; 17) paragraph 13 of article 36-14, after the words " to pay the savings part "To supplement the words of old age, fixed-age pension, lump-sum payment"; 18) in article 36 (1), paragraph 1, the second sentence should read as follows: " The Fund is obliged to ensure that the pension account is separate from the pension account of the contributory part of the employment pension of the insured person insurance contributions to the contributory part of the labour pension, employer's contributions paid to the insured person, contributions to co-fund the formation of pension savings, income from their investment, funds (part of funds) of the mother's (family) capital aimed at forming a contributory part of the labor pension, income from their investment. "; 19) Article 36-21 should be amended to read: " Article 36-21. Procedures for payment to beneficiaries of funds of the insured persons ' pension savings 1. In the event that the death of the insured person has been reached before the contributory part of the old age pension and the (or) urgent pension payment, or before the adjustment of the amount of that part of the said pension and (or) an urgent pension benefit, In the light of the additional pension savings, the funds recognized in the pension account of the accumulative part of the pension (excluding the funds (part of the funds) of the mother's (family) capital aimed at the formation of the accumulative part Retirement pensions, income from investments) are granted to beneficiaries The insured person in accordance with this Federal Law, the insurance rules of the fund and the contract of compulsory pension insurance of the fund with the insured person. Payment of the pension savings of the deceased insured person shall be made to the successors specified in the contract of compulsory pension insurance or in the application of the insured person for the distribution of pension funds. the amount of savings made to the fund, in accordance with the amount of the share determined by the insured person in such a treaty or statement. In the absence of an indication of the size of the shares or the absence of an indication in the contract of the distribution of pension savings and the absence of a statement on the distribution of the pension savings account, recorded in the pension account The accumulative part of the pension and eligible dependants shall be distributed among them in equal shares. 2. In the event of the death of an insured person upon appointment of an urgent pension, the balance of the pension savings recorded in his pension account for the accumulative part of the pension shall be payable in the manner prescribed by Parts 7 and 8. Article 5 of the Federal Act on the procedure for financing the payment of pension savings. 3. Payment of funds recorded in the pension account of the accumulative part of the insured person's pension is made to the successors of the deceased insured person, subject to the payment to the fund for a period of six months from the date of death The insured person. The term for the payment of the successor to the deceased insured person may be reinstated in court. 4. In the absence of applications of successors during the period fixed by paragraph 3 of this article, the means of pension savings of the deceased insured person (excluding funds (part of the means) of the mother (family) of the insured person The formation of the accumulative part of the pension, the income from their investment) is taken into account in the reserve of the compulsory pension insurance fund. The payment of the pension savings to the beneficiaries of the deceased insured person who has refunded the pension savings by the courts from the reserve of the fund compulsory pension insurance.
5. The basis for the payment of the funds (part of the funds) of the mother's (family) capital, the income from their investment to the successors of the deceased insured person, as well as the reasons for the transfer of the funds to the Pension Fund of the Russian Federation, shall be established. Article 5, paragraphs 8 and 9, of the Federal Act on the procedure for financing the payment of pension savings. 6. The procedure for requesting the successors of deceased insured persons for payments to the fund, as well as the procedure, time and frequency of these payments shall be established by the Government of the Russian Federation. The procedure for calculating the amounts of the pension savings to be paid to the successors of deceased insured persons, the procedure for transferring the pension savings to the reserve of the pension insurance fund and order Payment of pension savings from this reserve shall be determined by the Government of the Russian Federation. "; (20) Article 36-22 is supplemented by paragraph 5 to read as follows: " 5. The adjustment by the Pension Fund of the Russian Federation of the information contained in the unified register of insured persons under the compulsory pension insurance is carried out on the basis and in the manner established by the authorized federal authority. "; 21) Chapter X-1 should be added to Article 36-28 as follows: " Article 36-28. The assignment and payment of a cumulative old-age and (or) fixed-benefit pension to
1. The appointment of the accumulative part of the pension is carried out by insured persons who have reached the age of eligibility for an old age pension (including early retirement), in accordance with the Federal Act of 17 December 2001 N 173-FZ "Employment pensions in the Russian Federation" subject to the funds recorded in the pension account of the accumulative part of the pension of the insured person. 2. At the choice of the insured person referred to in paragraph 1 of this article, which has formed a pension accumulation by means of additional insurance contributions, contributions from the employer, contributions to co-finance the formation of pension savings and income from them Investments, as well as funds (part of the means) of the mother's (family) capital, aimed at forming the accumulative part of the pension, the income from their investment, such person may be subject to an urgent pension payment, The duration of which cannot be less than 120 months (10 years) from the date of its appointment. 3. The accumulative part of the pension and (or) pension is fixed from the day of their treatment, but not earlier than from the date of the right to a specified pension. 4. The assignment of the insured person to the accumulative part of the old age pension and (or) urgent pension payment shall be made on the basis of an application submitted to the fund, as well as documents confirming the existence of the insured person. of pension entitlements. 5. The forms of applications of the insured person on the appointment of the accumulative part of the pension and the urgent pension payment shall be established by the authorized Government of the Russian Federation by a federal body. 6. The list of documents required for the establishment of the accumulative part of the pension and the urgent pension payment, the rules for the treatment of these payments and their appointment shall be determined by the insurance rules of the fund, taking into account the requirements of the Federal Act and Federal Act No. 173-FZ of 17 December 2001 on labour pensions in the Russian Federation. 7. A statement of the appointment of the accumulative part of the pension and (or) urgent pension payment shall be considered by the fund within 10 days from the date of its reception with all necessary documents. 8. Following the examination of the application of the insured person who applied for the purpose of the accumulative part of the pension and (or) an urgent pension payment, the fund shall calculate the amount of these payments and make a decision on the appointment of the accumulative part A portion of the retirement pension and (or) an urgent pension or lump-sum payment. 9. The calculation of the amount of the accumulative part of the labour pension and its adjustment shall be made in accordance with the procedure provided for by the Federal Act of 17 December 2001 No. 173-FZ "On Labour Pensions in the Russian Federation" and by the Federal Law " On the Order of Funding for pension savings. ". 10. The calculation of the amount of the urgent pension benefit and its adjustment shall be made in accordance with the procedure provided for in the Federal Law "On the Procedure for Financing of Payments from Pensions Savings". 11. Adjustment of the amount of the accumulative part of the labour pension and the adjustment of the urgent pension benefit on the results of investments of the reserve and pension savings of insured persons who have been appointed urgent pension payments are made in accordance with the procedure established by the Federal Law "On the procedure for financing of payments from pension savings funds". ". Article 3 Amend Part Two Tax Code of the Russian Federation (Collection of Russian legislation, 2000, N 32, art. 3340; 2001, N 1, article 18; N 23, est. 2289; N 33, st. 3413; 2002, N 22, Text 2026; N 30, sect. 3021; 2003, N 1, est. 2, 6; N 21, est. 1958; N 28 2886; N 52, sect. 5030; 2004, N 27, sect. 2711, 2715; N 34, est. 3518, 3520; 2005, N 1, st. 30, 38; N 24, 100. 2312; N 27, sect. 2710, 2717; N 30, est. 3104; N 52, sect. 5581; 2006, N 31, sect. 3443, 3452; N 45, est. 4627; N 50, st. 5279, 5286; 2007, N 1, st. 20, 39; N 13, est. 1465; N 22, est. 2563; N 31, st. 3991, 4013; N 45, est. 5416; N 49, sect. 6045, 6071; N 50, sect. 6237, 6245; 2008, N 18, sect. 1942; N 27, sect. 3126; N 30, est. 3614; N 48, st. 5519; N 49, sect. 5723; N 52, 6237; 2009, N 1, sect. 31; N 11, est. 1265; N 18, sect. 2147; N 23, st. 2772; N 29, st. 3598, 3639; N 30, stop. 3739; N 39, sect. 4534; N 45, est. 5271; N 48, sect. 5726, 5731; N 51, est. 6153, 6155; N 52, sect. 6444, 6455; 2010, N 15, st. 1737; N 19, st. 2291; N 31, est. 4176, 4198; N 32, est. 4298; N 47, sect. 6034; N 49, sect. 6409; 2011, N 1, st. 7, 9, 21, 37; N 24, st. 3357; N 26, st. 3652; N 27, st. 3881; N 30, est. 4583, 4587, 4597; N 45, st. 6335; N 47, sect. 6610, 6611; N 48, sect. 6729, 6731) the following changes: 1) Article 217, add the following paragraphs 53 and 54: "53) a lump-sum payment made in accordance with the procedure established by the Federal Law" On the Procedure for Financing of Payments by Account pension savings "; 54) an urgent pension benefit, implemented in accordance with the procedure established by the Federal Act on the Procedure for Financing of Benefits Savings."; (2) in article 251: (a) In paragraph 1, subparagraph 31, the words " intended for financing of the accumulative part of the labor pension "to replace the words" created in accordance with the laws of the Russian Federation "; b) (Uexpelated-Federal Law dated 23.06.2014 N 167-FZ ) 3) in article 270: (a) in paragraph 48-2, replace the words "intended to finance the accumulative part of the labour pension" with the words "established in accordance with the laws of the Russian Federation"; b) in paragraph 48-3 of the words "to finance the accumulative part of the pension" should be replaced by the words "in accordance with the laws of the Russian Federation"; in the paragraph 48-4 of the words " for financing of the accumulative part of the pension "to be replaced by the words" in accordance with the legislation of the Russian Federation "; 4) in paragraph 3 of article 295, paragraph 3, the words" intended for the financing of the accumulative part of the labour pension "should be replaced with the words" established in accordance with of the Russian Federation "; 5) in article 296, paragraph 4: (a) in the first paragraph of the words" intended to finance the accumulative part of the labour pension "to read" of the Russian Federation "; b) in subparagraph 1 of the word" intended for Financing of the accumulative part of the pension "shall be replaced by the words" created in accordance with the laws of the Russian Federation "; (c) in subparagraph 3 of the words" intended to form the accumulative part of the labor pension " Replace by the words "in accordance with the legislation of the Russian Federation". Article 4 OF THE PRESIDENT OF THE RUSSIAN FEDERATION 4832; 2003, N 1, est. 13; 2006, N 6, article 636; 2007, N 30, sect. 3754; 2008, N 18, st. 1942; N 29, st. 3417; N 30, est. 3602; 2009, N 30, est. 3739; N 52, sect. 6454; 2010, N 31, sect. 4196; 2011, N 23, sect. 3258) The following changes: 1) Article 9 should be restated as follows: " Article 9. Mandatory insurance 1. Mandatory insurance coverage for mandatory pension insurance is: 1) old age pension; (2) invalidity pension; 3) survivor's pension; (4) One-time payment of pension savings; 5) Fixed-term pension payment; 6) payment of pension savings to successors to the deceased insured person; 7) social benefit on burial of retired pensioners who have not been subjected to compulsory social Temporary incapacity insurance and maternity for the day of death. 2. The establishment and payment of compulsory insurance coverage under compulsory pension insurance is carried out in the order and under the conditions established by the Federal Act of 12 January 1996 No. 8-FZ "On Burial and Funeral", Federal Act No. 75-FZ of 7 May 1998 on non-State pension funds, Federal Act No. 173-FZ of 17 December 2001 on labour pensions in the Russian Federation and the Federal Act on the procedure for the financing of payments from funds pension savings. ". 3. The financial security of the compulsory insurance covered by paragraphs 1 to 3 and 7 of paragraph 1 of this article shall be provided from the budget of the Pension Fund of the Russian Federation, and in the part of the contributory part of the labour pension, Retirement of non-State pension funds by means of pension savings generated by non-State pension funds. (Spconsumed by Federal Law of 21.07.2014) N 216-FZ (2) Article 13, fourth paragraph 2, amend to read: " assign (recalculate) and pay in a timely manner employment pensions on the basis of individual (personalized) accounting data, and In addition, other types of pensions provided for in the Russian Federation's legislation, lump sum payment of pension savings, urgent pension payments, pension savings to the beneficiaries of the deceased insured person, Social allowances for dead pensioners, not to be compulsory social insurance in the event of temporary incapacity for work and maternity for the day of death; "; Reserve for the payment of the accumulative part of the old age pension, the pension savings of insured persons who are assigned an urgent retirement benefit, "; 4) in article 17, paragraph 1: a) to supplement the new paragraph 7, to read: Reserve for the payment of the accumulative part of the old age pension; "; b) to supplement the eighth paragraph as follows: " pension savings of insured persons who have been assigned an urgent pension Payment; "; (c) paragraph 7 to read as paragraph 9. Article 5 Article 5 of the Federal Law of 17 December 2001 No. 173-FZ "On Labor Pensions in the Russian Federation" (Assembly OF THE PRESIDENT OF THE RUSSIAN FEDERATION 4920; 2003, N 1, est. 13; N 48, sect. 4587; 2004, N 35, sect. 3607; 2005, N 8, st. 605; 2007, N 40, sect. 4711; N 45, est. 5421; N 49, sect. 6073; 2008, N 18, article 1942; N 30, sect. 3612; N 52, st. 6224; 2009, N 18, sect. 2152; N 27, est. 3265; N 30, sect. 3739; N 52, sect. 6454; 2010, N 31, sect. 4196) the following changes: 1) to add the following content to Article 1: " 6. The provisions of this Federal Act relating to the old age pension apply equally to the part of the old age pension, the share of the insurance part of the old age pension, unless otherwise stipulated by law. of the Russian Federation. "; (2) paragraph 8 of article 2 should read as follows: " pension savings-a set of individual accounts in the special part of the individual account or the pension account of the accumulative part Pensioners ' pensions from contributions received for Financing of the accumulative part of the old age pension, additional insurance contributions to the accumulative part of the labor pension, the employer's contributions paid to the insured person, contributions to co-finance the formation of pension payments. savings, income from their investment, (part of the means) of maternal (family) capital aimed at forming part of the labour pension, income from their investment; "; 3) article 6, paragraph 4, shall be set out in the following editions: " 4. Persons referred to in article 4 of the Federal Act "On the Procedure for Financing of Pensions of Pensions", with funds recognized in the special part of the individual personal account or in the pension account of the accumulative part of the labour market Pensions are entitled to receive these funds in the form of a lump-sum payment. "; 4) in article 14: (a), paragraph 23, should read: " 23. The amount of the accumulative part of the old-age pension is determined by the formula: HPA/T, where NH is the amount of the accumulative part of the old age pension; GON is the sum of the insured person's pension savings, to the special part of his personal personal account or the pension account of the accumulative part of the pension, as of the day from which he is assigned a contributory part of the old age pension. In the case of an insured person with an urgent retirement benefit provided by the Federal Act on the Procedure for Financing of Pension Savings, the amount of the pension savings calculated on the basis of that amount Payments are not included in pension savings, based on which the amount of the insured person's old-age pension is determined; T is the number of months of the expected period of payment of the labour pension The old age used to calculate the size of the accumulative part of the specified Pensions determined by federal law (art. 32, para. 4 of this Federal Law). "; b) paragraph 24, after the words" paragraphs 3-5 ", add" 8 "; 5) paragraphs 8 and 9 of article 17 to read as follows: " 8. The accumulative part of the old-age pension from 1 August of each year is subject to adjustment based on the amount of insurance contributions to the accumulative part of the old age pension, additional insurance contributions to the accumulative part of the labor. Old-age pensions, employer's contributions, contributions to co-finance the formation of pension savings, income from their investment, and funds (part of the means) of maternal (family) capital aimed at forming part of the labour force Pensions, income from their investments, which were not taken into account in the determination of The amount of the pension savings to calculate the amount of the accumulative part of the old age pension upon her appointment or the prior adjustment provided for in this paragraph. The adjustment of the size of the accumulative part of the old-age pension is based on the following formula: HH = NH + PNk/T, where HH is the size of the accumulative part of the old age pension; NChk- The fixed amount of the accumulative part of the old age pension as at 31 July of the year in which the adjustment is made; PNk-sum of pension savings recorded as at 1 July of the year from which is adjusted accordingly. In case of adjustment of the urgent pension payment established by the insured person provided by the federal law "On the procedure for financing payments from pension savings", the funds of pension savings, based on that have been adjusted for this benefit, are not accounted for in the pension savings, which are based on the adjustment of the amount of the old-age pension of the insured person; T- The number of months of the expected period of payment of an old-age pension, The amount used to calculate the amount of the accumulative part of the specified pension determined by the federal law (art. 32, para. 4 of this Federal Act), as of 31 July of the year in which the adjustment is made. 9. The amount of the accumulative part of the old age pension is subject to an adjustment based on the investment of the paid reserve in accordance with the Federal Law "On the Procedure for Financing of Payments from Pension Savings Funds". 6) Article 32 is supplemented by paragraph 4, reading: " 4. Until 1 January 2013, the expected period of payment of the accumulative part of the old-age pension, which is used to calculate the amount of the accumulative part of the old age pension (art. 14, para. 23, of this Federal Act), shall be determined in in accordance with article 14, paragraph 1, of this Federal Act and paragraph 1 of this article. As from 1 January 2013, the amount of the expected period of contributory retirement pension is determined by federal law annually on the basis of official statistics on the life expectancy of the recipient this part of the labor pension. ". Article 6 Article 6 Act No. 111-FZ of 24 July 2002" On investment of funds for of the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION 3028; 2003, N 1, sect. 13; 2005, N 1, est. 9; N 19 1755; 2006, N 6, sect. 636; 2008, N 18, sect. 1942; N 30, sect. 3616; 2009, N 29, stop. 3619; N 52, sect. 6454; 2010, N 31, sect. 4196; 2011, N 29, sect. The following changes: 1) in article 3: a) in the first subparagraph of subparagraph 4, the words "as well as the state management company" are replaced by the words " the public administration company, as well as the state management company The State management company, authorized by the Government of the Russian Federation, to supplement subparagraph (4) to (3) as follows: " 4-3) Invest in trust Management of the Pension Fund of the Russian Federation Pension Fund by forming an investment portfolio of payable reserves, including pension savings, formed in favour of insured persons, to whom the Pension Fund The Russian Federation has appointed the accumulative part of the old age pension, as well as the means of pension savings of insured persons, to whom the Pension Fund of the Russian Federation has been assigned an urgent pension payment, by forming a separate pension. an investment portfolio including the said funds; " (in), after the words "pension savings," add the words "including those included in the paid reserve,"; g) (Spent out-Federal Law dated 03.12.2012. N 242-FZ 2) (Spspent force-Federal Law 03.12.2012 N 242-FZ) 3) in article 5: (a) the name to be supplemented with the words "including in the payment reserve"; b) after the words "Means of pension savings" are supplemented with the words ", including those included in , "; 4) Article 6, after the words" State regulation, control and supervision of the formation and investment of pension savings "should be supplemented with the words", including those included in the reserve, "; (5) In article 7: (a), paragraph 1, after the words " regulatory activities, Control and oversight of the formation and investment of pension savings "add to the words", including those on the paid reserve, "; (b) in paragraph 2: in subparagraph 9 of the word" audit certificates " Replace reporting by "reporting by audit organizations"; , in subparagraph 11, replace the words "audit reports" with the words "accounting organization reports"; 6) in article 8: (a) Paragraph 1 after the words "investment of pension savings" In paragraph 7 (a), after the words "including", the words "including", after the words "to form and invest pension savings," should be supplemented with the words "including". ", the words" and ", the words" audit reports and audit reports ", prepared in accordance with the requirements of the Russian Federation's legislation on audit, replaced by the words" audit reports of the audit organizations ". of the word "; 7) in the title of Chapter 4, the word" Audit " In article 9: (a) in the name of "Audit", replace "Audit"; b) in paragraph 1: b in the payment of a reserve, "; paragraph 2, after the words" to create and invest pension savings, "add the words" including those included in the reserve, "and replace the words" annual audit "with the words" annual verification OF THE PRESIDENT OF THE RUSSIAN FEDERATION replace by the words "Federal auditing standards"; in) in paragraph 2 of the word "Auditor," to read "Audit organization"; g) in paragraph 3, replace the word "audit" with the word "audit". "verification", after the words "to build and invest pension savings" with the words ", including those included in the paid reserve,"; 9), the name of Chapter 5 should be supplemented with the words ", the payment of the reserve"; 10) in article 10: (a), paragraph 1, after the words "pension funds" "supplement the words", including those included in the paid reserve, after the words "Federal Act", to supplement the words "of the Federal Act on the Procedure for Financing of Payment of Pensions Savings", "; b) in the paragraph 2: , subparagraph 1, after the words "pension savings", supplemented by the words ", including those included in the reserve,", supplemented by the words "and by the Federal Act on the procedure for the financing of payments from pension savings"; , subparagraph 2, after the words "with the public administration company," supplement the words "by the public administration company with the means of payment of the reserve,"; subpara. 5, add to the words ", including those included in the paid reserve"; subparagraph 7, after the words "pension savings," to supplement the words "including those included in the paid reserve,"; (10) after the words "State management company" to add ", the public administration of the company to the payment of a reserve"; after the words "their direction for investment," to be supplemented with the words " of the payment of a reserve for investment, "; (12), after the words" and on the results of investment of pension savings (with the allocation of funds (part of the means) of maternal (family) capital, aimed at formation of the accumulative part of the labor pension), "to add to the words" as well as on the means of payment of the reserve, funds of pension savings of insured persons, who have been assigned an urgent pension payment, "; subparagraph 13 after the words "means of pension savings," to be supplemented by the words " including those included in the in article 11: (a), subparagraph (1), after the words "by means of pension savings", add the words ", including those included in the paid reserve"; (a) (b) (c), (c), (d) and (e) In the words "including in the payment reserve"; (d), subparagraph 5, after "means of pension savings" to be supplemented by the words ", including those included in the paid reserve"; (e), subparagraph 9, after the words "State management company," to be supplemented by the words " to the public administration of the company by means of in subparagraph 11 after the words "pension savings"; including those included in the paid reserve, after the words "pension funds" savings "add", including those included in the paid reserve "; and) 13, after the words" pension savings "to be supplemented by the words", including those included in the paid reserve "; (k) 14 after the words "[ [ trust fund management]]" to supplement the words ", including those included in the payment reserve," to add to the words ", as well as the process of transferring assets from the state management company to the payment of the payment the reserve from which the trust agreement is terminated (terminated) " (a), (b), (c), (c), (c), (c), (c), (c), (c), (c), (c), (c), (c), (c), (c), (c), (c), (c), (c), (c), (c), (a) in article 12: (a) in paragraph 1: (2) read as follows: " (2) carry the funds established by this Federal Law, the agreement of trust fund management retirement savings, as well as a trust management agreement in the payment of the reserve liability for the conformity of investment of pension savings, including those included in the paid reserve, to the requirements of this Federal Law; "; , subparagraph 10, after the words" pension savings, " to supplement the words "by the Federal Act on the procedure for the financing of payments from pension savings funds" and the contract of trustful management of the payment pool, "after the words" to pay the accumulative part of the labor pension " to supplement In the words "old-age and (or) urgent pension payment"; (11) after "means of pension savings," to be supplemented by the words " trust-fund management of the reserve, trustee of the pension savings of insured persons who Fixed-term pension payment, "; sub-paragraph 16, after the words" agreement of trust management of pension savings, "to be supplemented by the words" agreement of the trustee of the payment of the reserve and the contract Trust Fund Management of the Insured Savings Plan persons who have been assigned an emergency pension payment, "after the words" report on investment of pension savings, "to supplement the words" of the paid reserve, "; (17) after the words" trust fund management contract " "to supplement the words" by the contract of trustful management of the payment pool and the contract of trust management by means of pension savings of insured persons who have been assigned an urgent pension payment "; , paragraph 19, after the words "pension funds" "to supplement the words", including those included in the paid reserve, "; , subparagraph 19-1, after the word" open ", add the words" to the investment portfolio of the reserve and "to be supplemented by the words", including those included in the a payable reserve "; in 19-2: paragraph 2 is added to the words", including those included in the paid reserve "; paragraph 3 is added with words", including those included in the paid reserve "; paragraph Fourth, after the words "means of pension savings", add the words ", the number of included in the paid reserve, "; to supplement paragraph 21 reading: " 21) in the order and time required by the trustee of the means of pension savings, Management of the payment pool and the contract of trust management of the pension savings of insured persons who have been assigned an urgent pension payment, to ensure the transfer of assets held in trust, Pension Fund of the Russian Federation (avoidance) of the trustee fund management agreement and the contract of trustful management of the payment of the reserve. "; b), paragraph 2, in addition to the words" and the State management company in article 13: (a) the name is supplemented by the words ", the payment of the reserve"; (b) paragraph 1, after the words "means of pension savings" to be supplemented with the words ", including those included in the ), paragraph 2 should read as follows: " 2. The means of pension savings, including those included in the paid reserve, and the assets to which pension savings are invested, including those included in the paid reserve, cannot be recovered from the obligations of the entities and The participants in the relations on the formation and investment of pension savings, including those included in the payment reserve, except for the liabilities of the Pension Fund of the Russian Federation, as set out in Chapter 13 of this Federal Law; and Federal Act on the Procedure for Financing Pensions savings " and the liabilities of the management company arising from its implementation of the trust fund management activities, including those included in the paid reserve. In the event of recognition by the managing company of the insolvent (bankrupt) pension fund, including those included in the paid reserve, and assets that have been invested in pension savings, including those included in the paid reserve, in accordance with this Federal Law, are not included in the insolvency estate. "; , paragraph 3, after the words" means of pension savings, "to be supplemented by the words" including those included in the payment of " reserve, "; (d) paragraph 4, after" means of pension savings " in addition to the words ", including those included in the paid reserve", after the words "Federal Act" to supplement the words "and the Federal Act on the procedure for financing the payment of pension savings"; 14) paragraph 4 of article 14 to be supplemented by the following paragraph: " Pensions of pension savings formed in favour of insured persons who continue (renew) the work and (or) other activities provided for in article 10 of the Federal Act. December 2001 N 173-F "On Employment Pensions in the Russian Federation", after The appointment of the accumulative part of the old age pension and (or) pension payment is transferred to the Pension Fund of the Russian Federation for their investment in a separate bank account of the public administration company, an extended investment portfolio of a public administration company. "; 15) in article 15, paragraph 5, the words" the payment of the accumulative part of the pensions of pensions "should be replaced by" of the Russian Federation "; 16) in article 16: (a) Paragraph 1 of paragraph 2 is supplemented by the words ", including those included in the paid reserve"; (b) paragraph 1, paragraph 4, after the words "to invest pension savings" with the words ", including those included in the to supplement the words "including those included in the paid reserve", the word "auditors" should be replaced by the words "audit organizations", supplemented by the words ", including those included in the payment". The payable reserve "; in) to supplement paragraph 6 with the following: " 6. Payment of necessary expenses for investments of the reserve fund, pension savings of insured persons who have been assigned an urgent pension payment, and payment of compensation to the state management company by means of payment "The reserve shall be exercised in accordance with the procedure provided for in article 11 of the Federal Act" On the procedure for financing the payment of pensions by means of pension savings "."; Federal Act entitled " Procedure for the financing of payments from pension savings "; 18) in article 18: (a), paragraph 1, after the words" means of pension savings "in the appropriate" supplement ", should be supplemented with the words", including those included in the paid reserve, " after the words "This Federal Act is supplemented by the words" and the Federal Act on the procedure for the financing of payments from pension savings, "and the words" to the accumulative part of the labour pension "to be replaced by the words" on the payment of pension funds ". OF THE PRESIDENT OF THE RUSSIAN FEDERATION (b) In paragraph 2, after the words "pension savings", add the words ", including those included in the paid reserve"; reserve, "; , para. 4 after" pension savings "add", including those included in the paid reserve, "; d) in paragraph 5: paragraph 1 after" means of pension savings, " add "including included in paid reserve,"; paragraph the second after the words "funds of pension savings" to supplement the words ", including those included in the paid reserve," after the words "of this Federal Act" are supplemented by the words "and the Federal Act" on the procedure for the financing of payments from funds pension savings "; (e) in paragraph 6: paragraph 1 after the words" pension savings "add", including those included in the paid reserve, "; paragraph 2 after" pension funds " "to supplement the words", including those included in the reserve, "; (g) Paragraph 7, after the words "pension savings", should be supplemented by the words ", including those included in the paid reserve,"; (c) paragraph 8, after the words "pension savings," should be supplemented with the words ", including those included in the pension savings". in the payment of the contributory part of the labour pension under the Federal Act on labour pensions in the Russian Federation OF THE PRESIDENT OF THE RUSSIAN FEDERATION "to supplement the words", including those included in the reserve ", after the words" pension savings "with the words", including those included in the reserve, "; , paragraph 10, after the words" "supplement the words", including those included in the paid reserve, "; (l), after the words" pension savings ", add the words", including those included in the paid reserve, "; , paragraph 12 After the words "pension savings" add ", including those included in the to supplement the words "including those included in the paid reserve," to supplement the words "and the means of payment of the reserve"; (para. 13) "to supplement the words", including those included in the paid reserve, after the words "pension savings," to be supplemented by the words "including those included in the reserve,"; management company "add words", trust management contract the payment pool and the agreement of trust management of the pension savings of insured persons who have been assigned an urgent pension payment, with the state-owned management company of the payment pool, after the words "Investment Portfolio of Public Management Company" to be supplemented with the words "and each investment portfolio of the public administration company by means of payment of a paid reserve"; p) in paragraph 16: paragraph 1 after words "by means of pension savings," to be supplemented by words " including in the payment reserve, "; the second after the words" pension savings "add", including those included in the reserve, "; , paragraph 1, paragraph 17, after the words" pension funds ". "supplement the words", including those included in the paid reserve, "; (c), supplement paragraph 18-2 as follows: " 18-2. The State management company of the payment pool, which is terminated (terminated) by the trustee of the payment pool and the contract of trust management of the pension savings of the insured The Pension Fund of the Russian Federation provides for the transfer of assets held in trust by the newly appointed state management company by the means of payment Government of the Russian Federation THE RUSSIAN FEDERATION Report of the state management company to the payment of the reserve, which is terminated (terminated) the trustee of the payment of the reserve and the contract of trust management of the pension savings Insured persons who have been granted an urgent pension payment, the transfer of assets shall be agreed upon with the specialized depositary and the newly appointed State management company by means of the payment of the reserve and shall be transferred to the Pension Fund. OF THE PRESIDENT OF THE RUSSIAN FEDERATION by the federal executive authority. "; (t), paragraph 19, after the words" means of pension savings, "should be supplemented by the words" included in the payment reserve, "the words" provided for in this Federal Law " Replace with the words "by means of pension savings provided by the laws of the Russian Federation"; 19), paragraph 1 of article 19, after the words "means of pension savings" should be supplemented with the words ", including those included in the payment of" reserve, ", add to the words" and the state management company of the payment of a payable reserve; (20) paragraph 2 of Article 24, to supplement the words ", including those included in the paid reserve"; 21) in article 25: (a) the first paragraph of paragraph 2, after the words "means of pension savings," to supplement the words "including those on the paid reserve,"; b) paragraphs 3 and 3 after the words "pension savings," add "including those included in the paid reserve,"; , paragraph 6, after The words "means of pension savings" should be supplemented with the words ", including those included in the in article 26: (a), paragraph 2, after the words "pension savings"; supplement the words ", including those included in the paid reserve,"; 23) in article 27: (a), paragraph 1, after the words "pension savings," should be added to the words "including those included in the paid reserve,"; b) in paragraph 2: subpara. 1 after the words "pension savings" In the words "including in the payment reserve,"; paragraph 2, after the words "pension savings," to be supplemented by the words "including those included in the paid reserve,"; (c) the first paragraph of paragraph 4, after the words "State administration company" to supplement the words "and the public administration company with the payment of the reserve"; 24), paragraph 5 of article 28, after the words "means of pension savings", supplemented by the words ", including those included in the Payable, ", add to words", trust fund management the payment of the reserve, the trustee for the pension savings of insured persons who have been assigned an urgent pension payment "; 25) in article 29: (a), paragraph 2, after the words" pension funds " accumulation, "add to the words" including the ";"; (b) paragraph 3, after the words "Pensions Savings", add the words ", including those included in the paid reserve,"; , paragraph 5, after the words " "Pensions" to supplement the words ", including those included in the payment system". paragraph 6, after the words "pension savings", add ", including those included in the payment reserve," after the words "pension savings" should be supplemented by the words ", including those included in the reserve,"; (d) paragraph 7 after the words "pension savings" with the words ", including those included in the paid reserve,"; 26) (Spent out-Federal Law dated 21.07.2014 N 218-FZ) 27) in article 35: (a) paragraph 1 after the words "pension savings" add ", including those included in the paid reserve," after the words "means of pension savings" add " the number of the included in the payment reserve, "to supplement the words", including those included in the paid reserve "; (b) paragraph 3, after the words" pension savings "with the words", including those included in the paid reserve, "; 28) In article 36: (a), paragraph 1, after the words "means of pension savings" to supplement the words ", including those included in the paid reserve," after the words "pension savings" add ", including those included in the paid reserve,"; (b) in paragraph 4: subpara. including those included in the paid reserve "; sub-paragraph 2, in addition to the words", including those included in the paid reserve "; , subparagraph 3, after the words" pension savings, "should be supplemented with the words" including those included in payable, "; subpara. 4 after" pension savings, " supplement the words "including those included in the paid reserve,"; 29), after the words "pension savings," add "including those included in the paid reserve,"; (30) in article 38: (a) 1, amend to read: " 1. The pension savings account provides for the payment of the accumulative part of the old age pension, the urgent pension payments, the lump-sum payments provided for in the legislation of the Russian Federation, as well as the payment in the event of death. of the insured person of persons referred to in article 16, paragraph 12, of the Federal Act of 17 December 2001, No. 173-FZ "On Work Pensions in the Russian Federation" (hereinafter referred to as the beneficiaries of deceased insured persons), in cases established by the Federal Act. Law of 17 December 2001 No. 173-FZ " On pensions in the Russian Federation Federation ". Not accounted for on the individual personal accounts of the amount of insurance contributions to finance the accumulative part of the old-age pension and the net financial result (investment income) obtained from temporary accommodation of the Pension Fund of the Russian Federation. Pay for the insured portion of the old-age pension, the emergency pension payment and the one-time payment of the pension savings to the organizations of the federal postal service, and The organizations involved in the delivery of labour pensions, which have concluded relevant contracts with the pension authority, from the reserve of the Pension Fund of the Russian Federation on compulsory pension insurance. "; (b) In paragraph 2, after the words "employment pension", insert the words " old age, emergency pension and lump-sum payment ", the words" shall be established by a separate federal law "shall be replaced by the words" shall be effected in accordance with the federal law " On the procedure for financing payments from pension funds. Accumulation "; 31) paragraph 3 of article 40 shall be declared invalid. Article 7 1. This Federal Law shall enter into force on the date of its official publication, with the exception of the provisions for which this article has a different date of entry into force. 2. Articles 1, 2, 4 to 6 of this Federal Law shall enter into force on 1 July 2012. 3. Effect of the provisions of paragraph 3 of article 13, paragraph 6, articles 36 to 5, 36 to 28 of the Federal Act of 7 May 1998 N 75-FZ " On non-State pension rights (as amended by the Law of the Republic of the Republic of Armenia). 4. The provisions of articles 217, 251, 270, 295 and 296 of the Second Tax Code of the Russian Federation (in the wording of this Federal Law) are applied with 1 July 2012. 5. Since the date of the official publication of this Federal Law and until 1 July 2012, the provisions of Articles 251, 270, 295 and 296 of Part Two of the Tax Code OF THE PRESIDENT OF THE RUSSIAN FEDERATION President of the Russian Federation Dmitry Medvedev Moscow, Kremlin November 30, 2011 N 359-FZ
