Insurance premiums in 2013 - 2021: tariffs and changes

Insurance premiums in 2013 for employers and self-employed persons

Federal Law of December 3, 2012 No. 243-FZ “On Amendments to Certain Legislative Acts of the Russian Federation on Compulsory Pension Insurance Issues” (hereinafter referred to as Law No. 243-FZ) and Federal Law of December 3, 2012 No. 228-FZ “On Insurance Tariffs” for compulsory social insurance against industrial accidents and occupational diseases for 2013 and for the planning period of 2014 and 2015" (hereinafter referred to as Law No. 228-FZ) introduced further amendments to the legislation regulating tariffs and the procedure for paying insurance premiums. Let us take a closer look at those that relate to employers - persons making payments to individuals, as well as self-employed persons (individual entrepreneurs, lawyers, notaries engaged in private practice).

The amounts of insurance contributions that employers and persons making payments under civil contracts (hereinafter referred to as employers) paid in 2012 remain until 2015.

Thus, employers who do not have the right to apply reduced tariffs pay insurance premiums in 2013 in the following amounts: to the Pension Fund of the Russian Federation - 22%; in the Social Insurance Fund - 2.9%; in the Federal Compulsory Medical Insurance Fund - 5.1%.

At the same time, the rule that in the period 2013-2015 continues to apply. from amounts exceeding the base limit, employers must pay insurance contributions to the Pension Fund in the amount of 10%, and these funds go to the insurance part of the pension.

The maximum value of the base for calculating insurance contributions to state extra-budgetary funds from January 1, 2013 increases by 1.11 times and amounts to 568,000 rubles. (Resolution of the Government of the Russian Federation of December 10, 2012 No. 1276).

The maximum value of the base for calculating insurance premiums in 2015

The limit for the Pension Fund is 711,000 rubles. The limit for the Social Insurance Fund (temporary disability) is 670,000 rubles. There is no limit for the Federal Compulsory Medical Insurance Fund and the Social Insurance Fund (injuries) (i.e., the entire salary is subject to contributions).

Contributions to the Pension Fund from the maximum amount will be 156,420 (711,000 * 22%). Contributions to the Social Insurance Fund (disability) will amount to 19,430 (670,000 * 2.9%). Contributions to the Federal Compulsory Medical Insurance Fund will amount to 36,261 (711,000 * 5.1%). Deductions to the Social Insurance Fund (injuries) will amount to 1,340 (670,000 * 0.2%).

But Sidorov received not 711,000, but 1,800,000 rubles for the year. The difference is 1,089,000 rubles. This difference is subject to special rates: - contributions to the Pension Fund at a rate of 10% - contributions to the Social Insurance Fund (disability) at a rate of 0% - contributions to the FFOMS at a rate of 5.1% - contributions to the Social Insurance Fund (injuries) at a rate of 0.2%

Insurance contributions to the Pension Fund

The most significant changes were made by Federal Law No. 243-FZ of December 3, 2012 to the current legislation on compulsory pension insurance. Let's take a closer look at them.

General pension contribution rates

The procedure for distributing pension contributions paid for employees born in 1967 has changed. and younger, between the insurance and funded part of the pension.

New Article 33.3 of Federal Law No. 167-FZ dated December 15, 2001 (hereinafter referred to as Law No. 167-FZ) establishes that the insurance rate for the funded part of the pension is 6% for employees who, as of December 31, 2013, submitted an application to transfer to non-state pension fund (NPF); about choice:

• investment portfolio of the management company (MC);
• expanded investment portfolio of the state management company (SMC);
• investment portfolio of government securities of the State Management Company.

For all other insured persons (those who have not disposed of their pension savings), the tariff for the funded part of the pension is 2%.

This change comes into force on January 1, 2014. Let us note that at the moment it is not possible to charge insurance contributions to the funded part of the pension at a rate of 6% for payments to those individuals who dispose of their savings after January 1, 2014.

But the 6% tariff continues to apply if, after this date, the insured person changes his previously made choice; funds were returned to the Pension Fund for the following reasons:

• cancellation of a license from a non-state pension fund;
• adoption by an arbitration court of a decision to declare a non-state pension fund bankrupt;
• conclusion of an agreement on compulsory pension insurance by improper parties;
• termination of trust management of pension savings between the Pension Fund and any management company selected by the insured person.

The changes mean that, as of 1 January 2014, all employers must receive information about which of their employees have used their pension savings and which have not. The amount of pension contributions transferred to the funded part of the pension from payments to persons born in 1967 will depend on this. and younger (2% or 6%).

Thus, insurance premiums for compulsory pension insurance in 2014 and 2015 are paid in the following amounts (if the policyholder does not have the right to apply reduced rates):

• for employees born in 1966 and older, everything remains the same: the general tariff is 22%, the entire amount is transferred to the insurance part of the pension (6% - the joint part of the tariff and 16% - the individual part of the tariff *);
• for employees born in 1967 and younger, who have not disposed of their savings, the general tariff is 22%, with 20% transferred to the insurance part of the pension (6% - the solidary part of the tariff, 14% - the individual part of the tariff) and 2% - to the funded part of the pension;
• for employees born in 1967 and younger, who disposed of their savings, the general tariff is 22%, with 16% transferred to the insurance part of the pension (6% - the solidary part of the tariff, 10% - the individual part of the tariff) and 6% - to the funded part of the pension.

Note: * Let us recall that the solidary part of the tariff for the funded part of the pension is a part of the insurance contributions sent to the Pension Fund for purposes determined by the budget of this Fund and not related to the formation of funds intended for payment of the funded part of the pension and other payments from pension savings. And the individual part of the tariff for the funded part of the pension forms the pension capital of the insured person and is taken into account in his individual personal account.

Starting from 2021, insurance premiums for compulsory pension insurance are paid in the following amounts (if the policyholder does not have the right to apply reduced rates):

• for employees born in 1966 and older, the general tariff is 26%, the entire amount is transferred to the insurance part of the pension (10% - the solidary part of the tariff and 16% - the individual part of the tariff);
• for employees born in 1967 and younger, who have not disposed of their savings, the general tariff is 26%, with 24% transferred to the insurance part of the pension (10% - the solidary part of the tariff, 14% - the individual part of the tariff) and 2% - to the funded part of the pension;
• for employees born in 1967 and younger, who disposed of their savings, the general tariff is 26%, with 20% transferred to the insurance part of the pension (10% - the solidary part of the tariff, 10% - the individual part of the tariff) and 6% - to the funded part of the pension.

Reduced pension contribution rates

In accordance with Article 58 of the Federal Law of July 24, 2009 No. 212-FZ, reduced tariffs were established for certain categories of insurance premium payers during the transition period 2011-2027.

Table 1 shows the rates of insurance contributions to the Pension Fund of the Russian Federation, taking into account the changes introduced by Law No. 243-FZ.

Table 1

Reduced insurance premium rates established for 2013 and subsequent years for certain categories of policyholders who have the right to apply them in accordance with the legislation of the Russian Federation

At the same time, for workers born in 1967. and younger, the tariff is established if they have not disposed of their savings.

For employees born in 1967 and younger, who disposed of their savings, Federal Law No. 243-FZ of December 3, 2012 establishes separate tariffs for contributions to the Pension Fund of the Russian Federation (see Table 2).

table 2

Reduced insurance premium rates for 2014 and subsequent years for policyholders paying insurance premiums for employees born in 1967. and younger, who disposed of their savings

Limit value of the base for calculating insurance premiums in 2021

The limit for the Pension Fund is 796,000 rubles. The limit for the Social Insurance Fund (temporary disability) is 718,000 rubles. There is no limit for the Federal Compulsory Medical Insurance Fund and the Social Insurance Fund (injuries) (i.e., the entire salary is subject to contributions).

Contributions to the Pension Fund from this maximum amount will be 175,120 (796,000 * 22%). Contributions to the Social Insurance Fund (disability) will amount to 20,822 (718,000 * 2.9%). Contributions to the FFOMS will amount to 40,596 (796,000 * 5.1%). Deductions to the Social Insurance Fund (injuries) will amount to 1,436 (718,000 * 0.2%).

But Sidorov received not 796,000, but 1,800,000 rubles for the year. The difference is 1,004,000 rubles. This difference is subject to special rates: - contributions to the Pension Fund at a rate of 10% - contributions to the Social Insurance Fund (disability) at a rate of 0% - contributions to the FFOMS at a rate of 5.1% - contributions to the Social Insurance Fund (injuries) at a rate of 0.2%

Contributions for foreigners temporarily staying in the Russian Federation

The changes affected the list of insured persons, namely, foreign citizens and stateless persons temporarily staying in the territory of the Russian Federation, with whom fixed-term employment contracts are concluded.

Previously, pension contributions were paid from the remuneration of this category of employees if a fixed-term employment contract was concluded with them for a period of at least six months. Starting from January 1, 2013, insurance premiums for payments to these persons must be calculated if they have a fixed-term employment contract (fixed-term employment contracts) lasting at least six months in total during the calendar year.

Based on the wording given in the new paragraph 1 of Article 7 of Law No. 167-FZ, we can conclude that it does not matter with how many employers and for what period a foreigner (stateless person) temporarily staying in the Russian Federation has concluded fixed-term employment contracts. If the total duration of work under all employment contracts of such a person is six months or more, then pension contributions are paid in respect of him. Contributions for payments to this category of workers are calculated at the rate established for citizens of the Russian Federation to finance the insurance part of the pension, regardless of the year of birth of these persons (in 2013-2015 - 22%, starting from 2021 - 26%).

Additional contribution rates for pension insurance

From January 1, 2013, additional pension contributions must be paid from payments to individuals who have the right to receive an early pension (clause 11, article 3 and clause 5, article 6 of Law No. 243-FZ). These contributions are transferred to the insurance part of the pension and constitute the solidary part of the tariff.

The amounts of transferred funds are established by new articles 33.2 of Law No. 167-FZ and 58.3 of Federal Law No. 212-FZ of July 24, 2009 (hereinafter referred to as Law No. 212-FZ):

1) in relation to workers who have the right to receive an early pension on the grounds specified in subparagraph 1 of paragraph 1 of Article 27 of the Federal Law of December 17, 2001 No. 173-FZ (employed in underground work and work with hazardous working conditions and in hot shops) :

2) in relation to employees who have the right to receive an early pension on the grounds specified in the remaining subparagraphs of paragraph 1 of Article 27 of the Federal Law of December 17, 2001 No. 173-FZ:

At the same time, the limitation on the maximum value of the base on which insurance premiums are calculated does not apply in this case (clause 3 of article 33.2 of Law No. 167-FZ and part 3 of article 58.3 of Law No. 212-FZ). This means that additional pension insurance contributions are charged on all amounts paid to employees.

The employer is exempt from paying additional pension contributions based on the results of a special labor assessment, the procedure for which will be established by a separate law (clause 4 of article 33.2 of Law No. 167-FZ and part 4 of article 58.3 of Law No. 212-FZ).

Additional tariffs for insurance premiums provided for certain categories of payers

In accordance with the legislation (clause 1 of Article 27 of Law No. 173-FZ “On Labor Pensions in the Russian Federation”), a list of persons has been determined for whom a labor pension can be assigned earlier than established by law (for men - 60 years and 55 years - for females). Starting from January 1 of this year, employers who manage persons classified in these categories are required to make transfers to the Pension Fund to finance the insurance part of the pension. Tariffication of these deductions is as follows:

1. payments in favor of citizens involved in underground work and working conditions that are harmful to health, as well as in hot shops, are:
   for 2013 - 4%,
2. for 2014 - 6%,
3. for 2015 and subsequent years - 9 percent.
4. payments in favor of citizens who are involved in work with difficult working conditions. In particular, this category includes the agricultural industry, the textile industry, and work of increased severity and intensity. In addition, this should also include the organization of transportation, the organization and provision of safety in the metro and railway transport, work in mines and open-pit mines, as well as mines or ore quarries for the removal of rocks, geological exploration, topographic-geodetic, prospecting, geophysical, hydrogeographical, hydrological direction, as well as carrying out work on timber rafting, logging and loading and unloading operations in ports, as well as other types of heavy physical labor. The amount of payments is:
   for 2013 - 2%,
5. for 2014 - 4%,
6. for 2015 and subsequent years - 6%.

In addition to the above, for the payment of insurance-type premiums according to additional tariffs, additional BCC 2013 numbers have been introduced:

• in particular, 392 1 02 02131 06 0000 160 - for insurance premiums at additional tariffs for persons who have provided insurance and are employed in work, the list of which is approved in subparagraph No. 1 of paragraph 1 of Article 27 of the law “On Labor Pensions in the Russian Federation” and enrolled in Pension Fund for payment of the insurance part of the pension;
• 392 1 0200 160 - for additional insurance premiums. tariff for persons who have carried out insurance and are employed in work, the list of which is given in subparagraphs No. 2–18 of paragraph 1 of Article 27 of the Federal Law “On Labor Pensions” and credited to the budget of the Pension Fund for the payment of the insurance part of the pension.

Payment of additional insurance premiums is carried out without taking into account the established maximum value of the base for calculating insurance premiums. They must be transferred in accordance with the tariffs indicated above, regardless of whether the base for insurance premiums exceeds the maximum permissible level that is established for the current year.

The law also provides for the possibility of exempting payers from the above insurance premiums. It can be provided to the payer as a result of a specialized assessment of working conditions. The assessment is carried out in a manner that will be determined by a separate federal law.

Insurance premium rates for injuries

Insurance rates for compulsory social insurance against industrial accidents and occupational diseases for 2013-2015. do not increase and remain at the level defined in Article 1 of Federal Law No. 179-FZ of December 22, 2005 (Article 1 of Law No. 228-FZ). Entrepreneurs who pay benefits to employees with disabilities of groups I, II, or III have been added to the list of persons who have the right to pay insurance premiums “for injuries” in the amount of 60 percent of the basic tariff.

General rates of insurance premiums (rates of the Pension Fund of the Russian Federation, Social Insurance Fund, Federal Compulsory Medical Insurance Fund) in 2013

In 2013, the general tariffs of insurance contributions (rates of the Pension Fund, Social Insurance Fund, Federal Compulsory Medical Insurance Fund) will not change compared to 2012, and their total percentage will be equal to 30. Contributions to the Federal Compulsory Compulsory Medical Insurance Fund in 2013 will also not be made, as they will be replaced by payments to the Federal Compulsory Compulsory Medical Insurance Fund.

In 2013, pension insurance contributions should be calculated at the following rates:

• insurance premium rate - 14%

• insurance part of the pension - 14% (born before 1966) and 8% (born after 1967)

• funded part of pension - 6% (born after 1967)

Preferential rates of insurance premiums for 2013-2014

Separately, insurance premiums of organizations for which reduced rates are provided should be considered. This group of payers, with the exception of scientific business societies, IT companies and residents of the technology-innovation SEZ, must pay insurance premiums in 2011 - 2014 at the following tariff rates:

In 2012, these organizations must use the following pension insurance tariff rates:

· insurance premium rate - 16%

· insurance part of the pension - 16% (born before 1966) and 10% (born after 1967)

· funded part of pension - 6% (born after 1967)

Insurance premium rates for the transition period 2011-2019

According to the adopted law on insurance premiums, scientific economic societies, budgetary institutions, IT companies and residents of the technology-innovation SEZ are provided with a transition period for paying insurance premiums, during which the following tariff rates of compulsory social insurance will be applied to them:

In 2013, the following pension insurance tariff rates were also established for these organizations:

• insurance premium rate - 16%

• insurance part of the pension - 16% (born before 1966) and 10% (born after 1967)

• funded part of pension - 6% (born after 1967)

Source: Insurance premiums in 2013: tariffs and changes website bs-life.ru

Since 2013, the name of contributions to the Pension Fund and FFOMS for individual entrepreneurs has again been changed. Instead of “contributions calculated based on the cost of the insurance year,” the law now contains the name “contributions in fixed amounts.” The essence of the contributions remains the same.

Contributions in a fixed amount are required to be paid by all individual entrepreneurs, regardless of the taxation system for individual entrepreneurs, business activities and the availability of income. In particular, if an individual entrepreneur works somewhere under an employment contract, and insurance premiums are paid for him by the employer, this is not a basis for exemption from paying contributions calculated based on the cost of the insurance year.

Please note that since 2010, contributions are also paid by those individual entrepreneurs who in previous years enjoyed benefits: military pensioners pay contributions on the same basis as all other entrepreneurs. Since 2013, you can avoid paying fixed contributions for the following periods:

• conscription service in the army;
• the period of care of one of the parents for each child until he reaches the age of one and a half years, but not more than three years in total;
• the period of care provided by an able-bodied person for a group I disabled person, a disabled child or a person who has reached the age of 80 years;
• the period of residence of spouses of military personnel serving under contract with their spouses in areas where they could not work due to lack of employment opportunities, but not more than five years in total;
• the period of residence abroad of spouses of employees sent to diplomatic missions and consular offices of the Russian Federation, permanent missions of the Russian Federation to international organizations, trade missions of the Russian Federation in foreign countries, representative offices of federal executive authorities, state bodies under federal executive authorities or as representatives these bodies abroad, as well as to representative offices of state institutions of the Russian Federation (state bodies and state institutions of the USSR) abroad and international organizations, the list of which is approved by the Government of the Russian Federation, but not more than five years in total.

However, if entrepreneurial activity was carried out during the above periods, then contributions will have to be paid (Parts 6-7, Article 14 of Law 212-FZ).

The fixed amount of the insurance contribution to the Pension Fund is determined as the product of two times the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid, and the rate of insurance contributions to the corresponding state extra-budgetary fund, increased by 12 times (Article 14 of the Federal Law dated July 24, 2009 No. 212-FZ).

The fixed amount of the insurance contribution to the FFOMS is determined as the product of the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid, and the rate of insurance contributions to the corresponding state extra-budgetary fund, increased by 12 times (Article 14 of the Federal Law of July 24. 2009 No. 212-FZ).

The division into the insurance and savings part of contributions to the Pension Fund is established by paragraph 2.1 of Article 22 of the Federal Law of December 15, 2001 No. 167-FZ.

In 2013 , the following tariffs apply for payments to individual entrepreneurs “for themselves” :

For 2013 , the cost of the insurance year (and, accordingly, fixed contributions) is:

• to the Pension Fund - 32479.20 rubles. (2 × 5205 rub. × 26% × 12 months). If the payer of contributions was born in 1967 or younger, then contributions to the Pension Fund will amount to 24,984 rubles for the insurance part. (2 × 5205 rubles × 20% × 12 months), for a savings account 7495.20 rubles. (2 x 5205 rub. × 6% × 12 months). If the payer was born in 1966 or older, then the entire amount (32479.20) is paid for the insurance portion;
• to the Federal Compulsory Medical Insurance Fund - 3185.46 rubles (5205 rubles × 5.1% × 12 months);
• to the Territorial Compulsory Health Insurance Fund - no contributions are paid in 2013.

Total: RUB 35,664.66

Contributions Individual entrepreneurs, notaries and lawyers pay fees in a fixed amount only for themselves. Insurance premiums for compulsory insurance are paid from payments to individuals under employment and civil law contracts, which are calculated based on accrued payments in favor of these individuals.

Contributions calculated based on the cost of the insurance year are also paid by the heads of peasant farms for themselves and for members of peasant farms.

If payers of contributions begin to carry out entrepreneurial or other professional activities after the start of the next billing period, the amount of insurance premiums payable by them for this billing period is determined in proportion to the number of calendar months of activity. For an incomplete month of activity, the amount of insurance premiums is determined in proportion to the number of calendar days of this month. A fee calculator can be found on the website.

Example: An individual entrepreneur registered on July 16, 2013. This means that the amount of insurance contributions to the Pension Fund will be

• for five full months 2 × 5205 rub. × 5 months × 26% = 13533 rub.
• for an incomplete month 2 × 5205 / 31 (number of days in July) × 16 (how many days the individual entrepreneur was registered as an individual entrepreneur in July, counting the day of registration[1]) × 26% = 1396.95 rubles.

In total, for 2013, the individual entrepreneur will have to pay 14,929.95 rubles to the Pension Fund.

Attention! The minimum wage for calculating contributions is taken as of January 1 of the current year. If the minimum wage changes during the year, contributions for the current year are not recalculated. The new minimum wage for calculating contributions will be applied only for the next year!

Insurance premiums paid to health insurance funds will be calculated similarly.

The due date for payment of contributions is no later than December 31 of the year for which contributions are paid. Contributions (including contributions for compulsory health insurance) are paid not to the tax office, but to the Pension Fund.

Algorithm for calculating pensions in 2015. Part 2. Periods 2002-2014.

Let us remind you that according to the new rules, the old-age labor pension (without a funded pension) consists of an “Old-Age Insurance Pension” and a “Fixed Payment”.

In ruble terms, the insurance pension ( SPst) consists of four parts:

• part of the insurance pension earned for periods before 2002;
• part of the insurance pension earned for the periods from 2002 to 2014;
• part of the insurance pension earned for periods after 2015;
• part of the insurance pension accrued for other (non-insurance) periods.

The first three parts correspond to different periods of a citizen’s labor activity, and the fourth is accrued for other periods equated to the insurance period.

Starting from 2015, pension rights are assessed not in rubles, but in points - the value of the individual pension coefficient IPC. The structure of IPC , reflecting the pension rights he has acquired, also represents the sum of “rights,” measured in points, for four periods:

IPC = IPC before 2002 + IPC for 2002-2014 + IPC after 01.2015 + IPC for other periods.

The calculation of the first term, the IPC until 2002, is described in the first part of our series of articles. Let us now examine the basic principles and rules for assessing pension rights formed over the period from 2002 to 2014.

Assessment of pension rights for the periods from 2002 to 2014.

Pension rights formed for 2002-2014 depend and are completely determined only by the size of the pension capital ( PC ), formed from the citizen's insurance contributions for these years. Neither the insurance period (the duration of the periods in 2002-2014, during which insurance contributions were transferred to the Pension Fund of the Russian Federation for a citizen), nor other parameters have any impact on the size of the insurance part of the joint venture earned for 2002-2014. provided that the existing length of service is sufficient to acquire the right to receive an old-age insurance pension.

The calculation and assessment of pension rights formed for 2002-2014, as well as rights acquired before 2002, are carried out on the basis of Federal Law No. 173-FZ.

If the amount of pension capital PC 2002-2014 , formed from insurance contributions, is known, then the monthly amount of the insurance pension earned for 2002-2014. ( SP for 2002-2014 ), calculated by dividing the pension capital by the age of survival Tdozh. = 228 months (the age of survival when determining pension rights, as is known, is 228 months (19 years)).

SP for 2002-2014 = PC 2002-2014 / T doge = PC 2002-2014 / 228 (in rubles).

Then, using the size of this part of the insurance pension, the number of points earned is determined - IPC :

IPC for 2002-2014. = SP for 2002-2014 / 64.1 (in points).

IPC for 2002-2014. can be calculated immediately, without intermediate calculation of the SP for 2002-2014:

IPC for 2002-2014. = (PC 2002-2014 / 228) / 64.1 (in points).

Calculation of the amount of pension capital

based on insurance premiums accrued for the period from 2002 to 2014.

In the personal account of the insured person on the website of the Pension Fund of the Russian Federation in the table “Information on periods of employment, insurance contributions for the formation of an insurance pension from January 1, 2002” the amounts of insurance contributions accrued to the citizen are indicated for each year from 2002 to 2014. What are the features of the procedures calculation of insurance premiums and their “posting” to individual personal accounts of citizens in different years?

Every year, the employer (or employers, if the person worked in several places) transferred (transferred) insurance premiums for a working citizen to the Pension Fund of the Russian Federation. Insurance premium rates - the amount of deductions depending on earnings - were different in different years. The transferred amounts were received by the Pension Fund and then, on their basis, insurance premiums were calculated and reflected on the citizen’s personal insurance policy, from which the pension capital was ultimately formed. In 2002-2009 and the first half of 2010, the entire amount of funds transferred for the year by the employer was received for the formation of pension capital (accrued insurance premiums coincided with the amount of funds received by the Pension Fund for the year).

Starting from the second half of 2010, not the entire amount of funds transferred by the employer was used to form pension capital (insurance pension), but only a certain part of it, namely:

• in the second half of 2010, 0.8 (16/20) of the amount transferred by the employer was spent on the formation of pension capital. The insurance premium rate was 20% of earnings, only 16% was accrued for the insurance part of the pension;
• in 2011 - 0.615 (16/26) of the amount transferred by the employer was received for the formation of pension capital. The insurance premium rate in 2011 was 26% of earnings, and the amount received was divided as follows: 16% - for the insurance part of the pension, 10% - into the “common pot” - for the FBI and other needs of the Pension Fund;
• in 2012 - 2014 - 0.7273 (16/22) of the amount transferred by the employer was credited for the formation of pension capital. The tariff was 22% of earnings, and was divided in proportion - into the insurance part - 16%, 6% - into the “common pot”.

These proportions were applied to those who did not form a funded pension. For those who formed it, the share that went towards the formation of the insurance pension was smaller and depended on what percentage the citizen contributed to the funded pension.

In any case, for both of them, the figures indicated in the Personal Account in the column “Insurance premiums accrued” are already “cleared” amounts, i.e. amounts taken into account in the corresponding year as insurance premiums used to form an insurance pension. The pension capital for this period is formed from them.

Example. Let the personal account of the insured person contain the following data on accrued insurance premiums.

Table 1. Information on periods of labor activity, insurance contributions for the formation of an insurance pension from January 1, 2002 .

How is the pension capital earned by a citizen for 2002-2014 calculated based on these data?
The amounts indicated in the table for each year are what they were at the end of the corresponding year, or, what is the same, as of January 1 of the following year. For example, the amount of accrued insurance premiums for 2002 - 13,409.00 - is the part of the pension capital formed by a citizen for 2002, as of January 1, 2003. And the amount of accrued insurance premiums for 2006 is 11,320.00 00 - this is the part of the pension capital formed for 2006, as of January 1, 2007.

Pension capital was indexed annually by special Government Decrees. Indexation coefficients and numbers of the relevant Resolutions that approved the size of the indexation coefficient for each of the years, starting from 2002 to 2014, are shown in Table 2.

Table 2.

How, knowing the amount of accrued insurance contributions (i.e., part of the pension capital formed in a given year) and indexation coefficients, determine the size of this part of the pension capital as of December 31, 2014?

To do this, you need to multiply the corresponding amount by the product of the indices starting from a given year to 2014. For example, to “translate” the amount of accrued insurance premiums for 2002, equal to 13,409.00 as of 01/2003, into the amount as of 12/31/2014, you need to multiply it by the product of all indices, starting from 2002 to 2014:

13,409.00 x 1.177 x 1.114 x 1.127 x ... x 1.083 x 1.0 x 1.0 = 13,409.00 x 4.2960 = 57,604.5 rub .

And for the “transfer” of the amount of accrued insurance premiums for 2006, equal as of 01.2007 - 11,320.00. to the amount as of December 31, 2014, you need to multiply it by the product of all indices starting from 2006 to 2014:

11,320.00 x 1.204 x 1.269 x 1.1427 x ... x 1.083 x 1.0 x 1.0 = 11,320.00 x 2.5062 = 28,370.23 rub.

Thus, the amount of accrued insurance premiums for each year (from the period 2002-2014) is indexed (“recalculated”) into the amount as of December 31, 2014) by its own coefficient. The corresponding “final” indexation coefficients for the amounts of each year are given in Table 3.

Table 3.

Using the coefficients from Table 3, we calculate the amount of pension capital earned for the periods from 2002 to 2014 for our example with insurance premiums from Table 1. For convenience and a better understanding of the calculation algorithm, we will carry out all calculations in the table (Table 4).

Table 4.