From January 1, 2015, a new procedure for the formation of citizens' pension rights and the calculation of pensions in the system of compulsory pension insurance is in force - the so-called "new pension formula". To calculate pensions under the new rules, the concept of “individual pension coefficient” (pension point) is introduced, which is used to evaluate each year of a citizen’s labor activity.

Men who have reached the age of 60 and women who have reached the age of 55 have the right to an old-age insurance pension on a general basis, if they have at least 15 years of insurance experience and an individual pension coefficient of at least 30. However, this rule is in will begin to operate in full from 2025, and in 2017 it was enough to have 11.4 points and 8 years of insurance experience.

In accordance with the Federal Law of December 28, 2013 No. 400-FZ “On insurance pensions”, which entered into force on January 1, 2015, the amount of the old-age insurance pension is determined by the formula:

SPst=IPK hSPK, Where

SPst- the amount of the old-age insurance pension:

IPK- individual pension coefficient:

SPK- the cost of one pension coefficient as of the day from which

an old-age pension is awarded.

At the same time, the cost of one pension coefficient increases every year from February 1 by no less than the consumer price growth index for the past year, and from April 1, a new value of the individual pension coefficient is set, which depends on the volume of insurance premiums and transfers from the federal budget to the PFR budget. As of April 1, 2017, the cost of one pension point

RUB 78.58

The individual pension coefficient can also be increased if the pensioner continues to work after the pension has been established.

There are several ways to get information about the value of the individual pension coefficient (IPC) and its components: the value of the IPC since 2015 and the value of the IPC ss 2015, etc., in several ways:

Order a certificate on the status of an individual personal account on the PFR website in the citizen's personal account;

Request information about the status of an individual personal account with the Pension Fund of the Russian Federation (including history) on a single portal of public services at: https://www/gosuslugi.ru:

Apply to the territorial office of the PFR at the place of residence.

For those citizens who were recipients of the insurance pension on December 31, 2014, pension rights were converted into points as follows:

The amount of the old-age labor pension (excluding the fixed amount of the labor pension) is divided by the cost of one pension coefficient established on 01/01/2015 (64.1 rubles).

FOR EXAMPLE:(12,000- 3,910.34): 64.1= 126.204, where

12,000 rubles - the size of the labor pension as of December 31, 2014,

3,910.34 rubles - a fixed amount of labor pension as of December 31, 2014,

126.204 rubles - the number of individual pension coefficients.

And those citizens who are recipients of pensions. And for those who are interested in predicting the future pension, the amount of pension points received must be multiplied by the value of one point (as of April 1, 2017, the value of one point is 78.58). And thus get the amount of the insurance pension (future insurance pension)

(126.04 x78.58 = 9,917.11 rubles)

To the amount of the insurance pension received, it is necessary to add a fixed payment, as a result, the total amount of the paid pension will be obtained. The fixed payment is set in fixed amounts and currently amounts to 4,805.11 rubles (the amount of a fixed payment for an old-age insurance pension) (9,917.11 + 4,805.11 = 14,722.22 rubles)

Since January 1, 2015, in Russia, in connection with the entry into force of the Federal Law No. 400-FZ "On Insurance Pensions", a new procedure for the formation of pension rights of citizens and the calculation of pensions in the system of compulsory pension insurance has been introduced.

Pension rights under the new pension formula will be formed in full for citizens who will enter the working life in 2015.

For future pensioners with an insurance record up to 2015, all formed pension rights are fixed, preserved and guaranteed to be fulfilled. In 2014, they were converted into individual pension coefficients - a new tool for accounting for a citizen's pension rights.

Citizens who have already been assigned a labor pension (will be assigned before January 1, 2015) are recalculated according to the new formula. If, upon recalculation, the amount of the pension does not reach the amount of the pension received by the pensioner as of January 1, 2015, then the pension will be paid to the pensioner in the same amount, i.e. the amount of the pension received will not decrease. In accordance with the new law, the size of the fixed payment as part of the insurance pension has changed, from 01/01/2015 the size of the fixed payment of the old-age insurance pension on a general basis amounted to 3935 rubles, and from 01/04/2014 this amount was 3910.34.

In accordance with the new law, in order to acquire the right to an old-age pension, in addition to reaching the generally established retirement age (women - 55 years, men - 60 years), at least 15 years of insurance experience are required (5 years are required in the current law) and the presence of an individual pension coefficient in the amount of not less than 30. In case of non-compliance with these conditions, citizens can acquire the right to pension provision in accordance with the current Federal Law of December 15, 2001 No. 166-ФЗ “On State Pension Provision in the Russian Federation” upon reaching a woman - 60 years old, men - 65 years.
It should be noted that in order to adapt to the conditions of the new procedure for the formation of pension rights and the calculation of the amount of pensions for future pensioners, transitional provisions are provided:
- an increase in the minimum required length of service for obtaining the right to a pension from 6 years in 2015 to 15 years by 2025 (the increase will be made annually by one year, namely: in 2015 - 6 years; in 2016 - 7 years, etc.). d.);
- increasing the minimum required number of individual pension coefficients from 6.6 in 2015 to 30 by 2025.

When calculating the insurance pension according to the new rules, for the first time the concepts of "individual pension coefficient" and "cost of the pension coefficient" were introduced.

Individual pension coefficient - a parameter that evaluates an individual contribution to the insurance pension system, is defined as the sum of the annual individual pension coefficients of an employee for the period of his participation in the solidarity pension system (that is, for those years in which contributions were made for the employee to the pension system).

The parameter of the cost of the pension coefficient (together with other parameters) should make it possible to regulate the level of pensions, taking into account the following conditions:
- Ensuring an acceptable level of pensions in real terms;
- Ensuring an acceptable level of pensions in relation to wages (subject to the observance of the relevant conditions for length of service, contributions to the solidarity pension system, the age at which pensions are received);
- ensuring the balance of the solidary pension system.

In accordance with the federal law "On insurance pensions", the cost of the pension coefficient is annually determined by the Government of the Russian Federation.

The cost of the pension coefficient is calculated as the ratio of the amount of planned funds planned within the PFR budget for the payment of insurance pensions, taking into account the proceeds from insurance premiums for the insurance pension plus federal budget transfers to compensate for shortfalls in income to the PFR from tariff reductions for certain categories of insurers, to the sum of individual pension coefficients for to all pensioners (who are recipients of pensions assigned before 01/01/2015 and who are recipients of pensions from 01/01/2015).

As of January 1, 2015, the cost of the pension coefficient is set at 64 rubles. 10 kop.

The cost of the pension coefficient will grow every year, based on the level of price growth in our country, i.e. inflation, and growth in income of the Pension Fund per one pensioner. It is envisaged that the adjustment of the insurance pension and the fixed payment according to the inflation rate will be made annually from February 1, and then from April 1 - in connection with a change in the value of the pension coefficient.

As stated above, the individual pension coefficient is determined based on the sum of the annual individual pension coefficients.

The annual pension coefficient is a parameter that will be evaluated every year of a citizen's labor activity.

The annual individual pension coefficient is equal to the ratio of the amount of insurance premiums paid by the employer (employers) for the formation of the insurance part of the pension at the rate of 10% or 16% chosen by the citizen, to the amount of insurance premiums with the maximum wage subject to the law, paid by the employer at the rate of 16%, multiplied on 10:

* If a citizen refuses to form pension savings in the mandatory pension insurance system, the employer will pay insurance premiums for him to form his insurance part of the pension at a rate of 16%.
If a citizen chooses a tariff of 6% for the formation of the funded part of the pension, then insurance premiums at the rate of 10% will be sent to the formation of his insurance part of the pension.
** The maximum annual earnings (payment fund there), from which employers pay insurance premiums to the mandatory pension insurance system, are annually set by federal law (in 2014, the maximum annual earnings from which insurance premiums are paid is 624 thousand rubles).
*** The rate at which employers pay insurance contributions to the mandatory pension insurance system is 22% of the employee's wage fund. 6% of the rate of insurance contributions from the mandatory pension insurance system goes to finance a fixed payment, and 16% is an individual rate, the contributions paid according to which, at the choice of a citizen, can either be fully directed to the formation of pension rights in the insurance part of the pension, or 6% can be directed for the formation of pension savings of a citizen, and 10% - for the formation of pension rights in the insurance part of the pension.

From 2021, with an annual increase in the level of contributory wages to 2.3 of the average Russian salary, the maximum value of the annual PC will reach 10. In 2015, this figure will be 7.39. The maximum annual coefficient is accrued to a citizen if his salary, from which insurance premiums are paid, is not lower than the maximum salary, from which employers legally pay insurance premiums to the mandatory pension insurance system, and the citizen has refused to form pension savings.

In the new rules for calculating pensions, such socially significant periods of a person’s life as military service, caring for a child, a disabled child, a disabled person of group 1, a citizen over 80 years old are also counted in the length of service. For these so-called "non-insurance periods", special annual coefficients (points) are assigned if the citizen did not work during these periods. The coefficient for the full calendar year of these periods is 1.8.

Periods of child care (up to 1.5 years for each child, but not more than 6 years in total) are also counted in the length of service, and the following coefficients are charged for the periods of care for each child:
- 1.8 per year of care for the first child,
- 3.6 per year of caring for a second child,
- 5.4 for the year of care of the third or fourth child.

When calculating the insurance pension, the value of the individual pension coefficient is determined by summing up all annual pension coefficients, including special coefficients for socially significant periods. Further, the received individual pension coefficient is multiplied by the coefficient for applying for a pension at a later date after reaching retirement age ((or the right to retire (early)) and the cost of the annual pension coefficient.

A fixed payment is added to the received value, increased by the amount of the premium coefficient for applying for a pension at a later date after reaching the retirement age or the right to a pension (early).

Thus, the calculation of the old-age insurance pension will be made according to the following formula:
SP \u003d (FV x KPV) + (IPK x KPV x SPC) where:
SP - insurance pension in the year of the pension; FV - a fixed payment (from 01/01/2015 - 3935 rubles per month); IPC - individual pension coefficient equal to the sum of all annual pension coefficients of a citizen; SPC - the cost of one pension coefficient in the year of the pension assignment (as of 01.01.2015 - 64 rubles 10 kopecks) CPV - bonus coefficients for retirement after the generally established retirement age (has different values ​​for PV and SP).

Under the new rules, it will be beneficial to retire later. For each year of later application for a pension, the insurance pension will be increased by the corresponding premium coefficients.

1. With regard to accounting for the insurance record of the period of caring for a child until he reaches the age of one and a half years, provided for in Art. 12 of Law No. 400-FZ:

1.1. In cases where citizens submit for the first time additional documents confirming the period of care for a child that took place before 01/01/2015 (including after the date of granting a pension), or when a citizen chooses the option to record them under Law No. 400-FZ (instead of the previously used one) , the amount of the insurance pension is recalculated, provided for in clause 1 of part 2 of Art. 18 of Federal Law No. 400-FZ.

Please note that in this case, the choice of accounting for the period of child care is carried out between the procedure provided for by the legislation in force before January 1, 2015 (Federal Law "On labor pensions in the Russian Federation" dated December 17, 2001 No. 173-FZ, taking into account Federal Laws No. 18-FZ dated March 21, 2005 and No. 126-FZ dated June 4, 2011), and the new rules provided for by Law No. 400-FZ, based on the sum of the coefficients.

Citizen T. has been a recipient of a labor pension since 2013.

When assigning a pension to the insurance period, the period of caring for a child born in 1980 until he reaches the age of 1.5 years is taken into account and non-insurance periods are reimbursed, taking into account the norms of the Federal Law of March 21, 2005 No. 18-FZ.

On January 20, 2015, she applied for the recalculation of the amount of the pension, choosing a different option for calculating the period of care for a child born in 1980, taking into account the additional coefficients provided for in parts 12-14 of Art. 15 Law No. 400-FZ.

In this case, the recalculation provided for in paragraph 1 of part 2 of Art. 18 of Law No. 400-FZ.

Please note that the choice provided for in paragraph 48 of the Rules for calculating and confirming the insurance period for establishing insurance pensions, approved by Decree of the Government of the Russian Federation of October 2, 2014 No. 1015 (hereinafter referred to as Rules No. 1015), is implemented between periods of work that coincide in time (other activity) and periods of child care and is carried out once when a pension is awarded, according to the most favorable option for him at the time of granting the pension. The applicant has the right to choose the period preferred for accounting (in his opinion), about which he makes a corresponding entry in the application.

For pensions established before 01/01/2015, the choice of the most favorable option for child care is also applied and is carried out once when recalculating the pension.

1.2. In cases where citizens submit documents confirming the periods of childcare that took place after 01/01/2015, the recalculation of the size of the insurance pension, provided for in paragraph 2 of part 2 of Art. 18 of Law No. 400-FZ, is made only if the indicated periods have developed before the date of assignment of the insurance pension.

Citizen K. has been a recipient of an old-age insurance pension since January 19, 2015 (the date of applying for a pension is January 11, 2015).

When assigning a pension, the period of caring for a child born in 2014 from 01/16/2014 to 01/10/2015 was taken into account, i.e. to the day preceding the day of applying for the establishment of an insurance pension (taking into account clause 47 of Regulation No. 1015).

On April 20, 2015, he applies for the recalculation of the amount of the pension, taking into account the period of caring for a child born in 2014 from January 11, 2015 to April 20, 2015.

When recalculating the size of the insurance pension, provided for in clauses 1 and 2 of part 2 of Art. 18 of Law No. 400-FZ, the period of child care from 01/11/2014 to 01/18/2015 will be taken into account.

Please note that the recalculation in all cases referred to in paragraphs 1.1 and 1.2 is carried out from the deadlines provided for in part 1 of Art. 23 of Law No. 400-FZ, i.e. from the 1st day of the month following the month in which the pensioner's application for recalculation of the amount of the insurance pension was accepted.

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

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

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

The right to early retirement for employees of hazardous, hazardous industries and other categories of citizens is retained, but subject to the availability of a certain amount of IPC.

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

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

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

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

The pension indexation mechanism will remain the same.

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

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

It is planned that the new pension formula will make it possible to bring the average size of the old-age insurance pension by 2030 to the level of 2.5-3 subsistence minimums for a pensioner. Subject to payment of insurance premiums for at least 35 years and with an average salary, the pension will be up to 40% of earnings.

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

On January 1, 2015, two new Federal Laws came into force: Federal Law No. 400-FZ of December 28, 2013 "On Insurance Pensions" (hereinafter - Federal Law No. 400) and Federal Law No. 424-FZ of December 28, 2013 "On Funded pensions" (hereinafter - Federal Law No. 424). They were adopted instead of one, previously fully effective Federal Law of December 17, 2001 No. 173-FZ “On labor pensions in the Russian Federation” (hereinafter - Federal Law No. 173). It is interesting that today the norms of Federal Law No. 173 are also applied, which regulate the calculation of the amount of labor pensions and are subject to application in order to determine the size of insurance pensions in accordance with Federal Law No. 400, to the extent that it does not contradict Federal Law No. 400.

In this note, we will consider the main and most interesting changes that the new laws have brought with them.

To begin with, it is worth noting that the very concept of “labor pension” (which consisted of an insurance part and a funded one) is a thing of the past. Instead, we now have two separate types of pension: an insurance pension and a funded one.

The conditions for the appointment of an insurance pension under the new Federal Law No. 400 are:

• Reaching the age of 60 for men and 55 for women (nothing new here);
• The presence of insurance experience of at least 15 years (and was 5 years). It is important to note here that in 2015 the experience should be at least 6 years, but in the future it will increase every year until it reaches 15 years. Insurance experience - taken into account when determining the right to an insurance pension and its size, the total duration of periods of work and (or) other activities for which insurance premiums were accrued and paid to the Pension Fund of the Russian Federation, as well as other periods counted in the insurance period (Article 3 of the Federal Law No. 400);
• The presence of an individual pension coefficient of at least 30 (from January 1, 2015, an old-age insurance pension is assigned if there is an individual pension coefficient of at least 6.6, followed by an annual increase of 2.4).

Individual pension coefficient(IPK) - the biggest innovation of Federal Law No. 400. IPK is calculated according to its own (not the simplest) formula, but we can say that its value will depend directly on the size of the "white" salary, on the insurance period and on how many years later than the prescribed term you will issue a pension. Accordingly, the future insurance pension also depends on the value of the IPC (the larger the IPC, the larger the pension).

The new law retained the possibility of early receipt of an insurance pension for medical workers. Namely, those who medical and other activities for the protection of public health in healthcare institutions for at least 25 years in rural areas and urban-type settlements and at least 30 years in cities, rural areas and urban-type settlements, or only in cities, regardless of their age (paragraph 20 of part 1 of article 30 of the Federal Law No. 400). Thus, taking into account the requirements of Article 8 of the Federal Law No. 400 and paragraph 20 of Part 1 of Article 30 of the Federal Law No. 400 for early retirement for a medical worker, regardless of age, you must have:

• insurance experience of at least 30 years (or 25 years in rural areas and urban-type settlements);
• the specified length of service must be in the field of medical or other health protection activities;
• medical activities (or other health care activities) should be carried out in healthcare institutions (not in a commercial organization);
• the value of the individual pension coefficient is not less than 30, i.e. for early retirement, you must have an IPC of at least 30, but this will be relevant in 2025. In 2015, it is enough to have an IPC of at least 6.6 for early retirement. Above, we have already said that the amount of IPC required for retirement will increase annually from 2015. (the value of the coefficient depends on the year of retirement).

Another innovation may be a little cheer for parents who have several children. In accordance with part 3 of article 12 of the Federal Law No. 400, the length of service on a par with periods of work the period of care of one of the parents for each child is counted until he reaches the age of one and a half years, but not more than six years in total(previously it was no more than 4 years).

Part 2 of Article 13 of Federal Law No. 400 establishes that in the insurance period periods taken into account when establishing a pension in accordance with the legislation of a foreign state are not included. Federal Law No. 173 did not contain such a provision.

It should be noted that in practice the Pension Fund of the Russian Federation, when making decisions, as a rule, adheres only to the legislation in force at the moment. This is confirmed by a considerable number of claims to the Pension Fund of the Russian Federation with the requirement to include this or that period of activity in the length of service and (or) with the requirement for a special calculation of periods of work (for example, a year of actual work should be counted as one and a half years).

The Constitutional Court of the Russian Federation, in Resolution No. 2-P dated January 29, 2004, pointed out that in relation to citizens who acquired pension rights before the introduction of new legal regulation, previously acquired rights to a pension in accordance with the conditions and norms of the legislation of the Russian Federation in force on the moment of acquiring the right, are reserved for the specified category of persons. But this indication was not reflected legislatively until the entry into force of Federal Law No. 400. Namely: part 8 of article 13 of Federal Law No. 400 established that when calculating the insurance period in order to determine the right to an insurance pension periods of work and (or) other activities that took place before the date of entry into force of Federal Law No. 400 (before January 1, 2015) and were counted in the length of service when assigning a pension in accordance with the legislation in force during the period of work (activity) may be included in the specified experience using the rules for calculating the relevant length of service provided for by the specified legislation(including taking into account the preferential procedure for calculating the length of service), at the choice of the insured person. This rule is also reflected in parts 3 and 4 of Article 30 of Federal Law No. 400.

In a relationship funded pension no major changes have occurred. It is important to remember here that the funded pension is assigned only to those persons who are entitled to an insurance pension (Article 6 of the Federal Law No. 424). The amount of the funded pension is determined based on the amount of pension savings recorded in the special part of the individual personal account of the insured person or on the pension account of the insured person's funded pension, as of the day from which the funded pension is assigned to him. The amount of the monthly funded pension will be equal to the amount of pension savings divided by the expected period of payment of the funded pension (in months) (Article 7 of the Federal Law No. 424). It is interesting to note that the expected payment period is reduced by 12 months each year if you apply later than the due date. It turns out that the later you apply for a funded pension, the larger its monthly amount will be. It is only worth remembering that Part 3 of Article 7 of Federal Law No. 424 sets a limit to which the expected payment period (in months) can be reduced.

Note that the main difference between the funded pension is that its size depends on pension savings. While the size of the insurance pension depends on the amount of the IPC, which was discussed.

In conclusion, let's say that if you have reached retirement age, but you do not have enough insurance experience and / or the amount of the IPC, then you need to continue working to receive a pension. If you have reached the age of 65 years (for men) or 60 years (for women), but still do not deserve an insurance pension under the terms of the new legislation, you have the right to receive only a social pension in accordance with Federal Law No. 166-FZ "On state pension provision in the Russian Federation".