Today is wide the legislative framework, taking into account any possible nuances, determines such an important aspect of the life of every citizen of our country as the state pension system Russian Federation. The reform that appeared in 2001 concerning pensions contributed to the adoption of the Federal Law on the need for pension insurance. Since 2002, the pension system has become what we know it today.

Structure of the pension system of the Russian Federation

PThe RF pension system is- is a set of laws whose task is to support and organize the regular transfer of funds for persons who have already retired.

State system pension provision distributed into three main groups:

• State pension provision. State organization Responsible for paying pensions is the Pension Fund of the Russian Federation. Pensions from the state are transferred to citizens from the federal budget, distribution is carried out among narrow segments of the population.
• Mandatory pension insurance. These are payments from the Pension Fund or Non-State Pension company. This is a labor pension provided to most working people. The accumulation of funds is carried out from mandatory insurance contributions, which are transferred by the employer to the Pension Fund.
• This system is maintained by private Pension Funds and can be individual or corporate. Any person or organization that decides to enter into a separate agreement with a non-state pension fund and provide more high level life in retirement. Such a service is paid for by the pension contributions of an individual or a company that provides additional protection for the funds of its employees.

In these three groups, a number of specific features can be established, each individual provision works according to certain principles, capable of providing people with a variety of security options in retirement.

It is worth paying close attention to the structure of the system for calculating and issuing pensions in the Russian Federation.

How does the state pension system work?

The purpose of state pension provision is to accrue the basic part:

• long service pensions;

State pension provision is financed from the federal budget. This is done from the amounts of the single social tax, for the transfer of which the employer is responsible.

The state pension system consists of two parts:

• state pension provision;
• state pension insurance.

Aspects of compulsory insurance

The main thing in the insurance system that ensures compulsory pension payment is the creation of a certain reserve of funds through the employer’s constant transfer of a certain amount to the employee’s personal account:

• in the Pension Fund of Russia;
• at the Non-State Pension Fund.

A citizen’s pension savings can be increased as a result of their competent management and through proper investment. In particular, by concluding an agreement with a non-state pension fund, and also as a result of independent additional pension contributions under the state pension co-financing program or additional pension provision.

So, now we can consider the funds allocated to retired persons as the sum of three components, which are the mandatory pension systems of the Russian Federation:

• Cumulative;
• Additional.

What is the essence of private pension funds?

Non-state pension provision is engaged in creating additional support for the elderly population, using money invested by interested people, as well as from payments from employers. Thus, additional pension is formed and paid from the amounts of transferred pension contributions.

In accordance with Federal Law No. 350-FZ of October 3, 2018, Russia begins a gradual increase in the generally established age, which gives the right to receive an old-age insurance pension and a retirement pension. state provision. Changes will occur gradually over a long period of time transition period, which will last 10 years and end in 2028. As a result, the retirement age will be raised by 5 years and set at 60 years for women and 65 years for men. In 2018, the retirement age for women was 55 years, and the retirement age for men was 60 years.

For a gradual increase retirement age a long transition period of 10 years is provided (from 2019 to 2028). Adaptation to the new parameters of the retirement age in the first few years of the transition period is also ensured by a special benefit - the assignment of a pension six months earlier than the new retirement age. It is provided for those who were supposed to retire in 2019 and 2020 under the previous legislation. These are women born in 1964–1965 and men born in 1959–1960. Thanks to the benefit, pensions on new grounds will be assigned as early as 2019: for women at the age of 55.5 years and for men at the age of 60.5 years.

No research is possible without defining basic, key concepts. In our case, the main concept will be the pension system. In general, it can be stated that consensus has been reached in terms of developing a single and generally accepted definition.

Thus, the Russian pension system is a set of legal, economic and organizational institutions and norms created in the Russian Federation with the goal of providing citizens with material security in the form of a pension.

Modern pension systems in most developed countries are usually based on three key components. Firstly, this is a system of compulsory state pension provision; secondly, this is state compulsory pension insurance; and thirdly, personal pension (voluntary or compulsory) provision (insurance) of V.V. Moseyko. The genesis of pension systems as a manifestation of the social function of the state. Tomsk State Pedagogical University, 2008. P. 9..

All existing pension systems in different countries can be divided into two large groups:

1. distribution (solidarity), when funds for paying pensions are taken from current income from workers;

2. cumulative (personalized), when a citizen during his working life accumulates funds in a pension fund, which puts them into economic circulation in order to at least protect against inflation, and at a maximum, significantly increase their volume.

Distribution systems can be financed from the state budget without allocating targeted payments for the formation pension funds(these are, as a rule, pension schemes for civil servants) or from targeted insurance payments sent to special funds. Such payments may be made by the employee, the employer, or both. Most existing in modern world Pension systems are distribution systems, sometimes with elements of a funded system. The only country with a fully funded pension system is Chile. Distribution systems depend on changes in the demographic structure of the population: on the ratio of the working population to the retirement age population. Such systems are most effective and least burdensome for the economy when the ratio of the working population to pensioners is no less than 5 to 1. Since all developed countries are characterized by an aging population and an increase in the proportion of pensioners, traditional distribution systems are faced with a funding crisis. As of January 1, 2010, for every resident over working age, there are approximately 3 able-bodied people. The Soviet pension system was a classic distribution system: a person worked, paid income tax, in addition, social insurance funds were accrued to the wage fund (about 38% of the wage fund), which after 1932 were transferred to the management of trade unions, from which they were paid upon reaching retirement age. The Russian pension system (in the field of labor pensions) has now moved away from the purely solidarity system that existed in Soviet time, to mixed with a storage element. A significant difference between the pension systems of modern European countries and the Russian pension system is that corporate pension insurance and individual pension insurance are very developed there, while pension contributions are exempt from almost all taxes. The state deliberately creates conditions so that, for example, only 35% of pensions are paid from state pension funds, the rest is paid through non-state funds. There are corporate pension programs under which an employee can count on a pension after 10-15 years of work in the corporation. Under the terms of an agreement with a non-state pension fund, a person can receive a pension if he is an absolutely healthy, productive person. Even at the age of 40, it is possible in this case to apply to the pension fund and receive, albeit a small, pension of I.A. Fillipova. Right social security. Nizhny Novgorod: NNGASU, 2011. pp. 36-37..

It seems necessary to focus attention on the problems of development of the Russian pension system.

The Russian pension system has been in a period of permanent reform over the past two decades. There are a number of objective and subjective reasons for this.

The global process of population aging is fundamentally changing the demographic structure of the planet's population and the socio-economic balance between generations. This process raises the question of forms social support elderly population and places new demands on pension systems. The search for effective pension systems is ongoing all over the world. In Russia, this issue arose in all its urgency in the mid-1990s. The Russian Federation entered a period of economic reforms with a developed pension system, which was formed over decades and was based on the so-called. the principle of generational solidarity, meaning the redistribution of economic resources from the working generation in favor of the elderly population who have left the labor force and retired. Along with serious social achievements, which, first of all, include the creation of a universal pension system covering the vast majority of the population, the system was characterized by a number of shortcomings. The most significant ones include the following:

1. Low level of pension payments, which were not indexed in the event of an increase in the cost of living or rapid growth wages. Therefore, workers who retired 20-30 years ago received less than “new” pensioners who had the same experience and qualifications, and who worked in the same production conditions. According to studies of living standards conducted in the 1980s, up to 80% of the poor in the USSR were pensioners, and of older ages.

2. Low differentiation of pensions as a continuation and natural consequence of the equalization policy in the sphere of income of the population. This meant an extremely low dependence of the pension amount on the employee’s labor contribution during his working life.

3. Regarding early age retirement (60 years for men and 55 years for women), which, as the population ages, increases the burden on the pension system.

4. Widespread practice early exit pensions for various categories of workers, which in practice increased the burden on the pension system.

The new pension legislation, which came into force in 1992, was a logical continuation of the previously existing pension paradigm and had a pronounced social orientation: unification of pension standards for all categories of employees; introduction of social pensions for persons without work experience; establishing a pension amount that equally depends on previous earnings and work experience, some other rules related to the procedure for calculating pension payments, as well as expanding the list of preferential categories for earlier retirement. As a result new law led to a significant increase in the number of pensioners aged before the official retirement age. So, in 1992-1993. compared to 1991 number early retirees increased by at least 30%. The main innovation was that payment was introduced full size pensions to all working pensioners without exception. As a result, the composition of the population over working age became almost homogeneous: almost all older citizens began to receive pensions, regardless of previous work achievements. All of the mentioned norms have led to a sharp increase in the volume of social obligations of the state to provide pensions to its citizens. Then in the first half of the 1990s. in the difficult socio-economic conditions of the transformation period, accompanied by a drop in real incomes of many social groups, pension provision was assigned functions that were inherently unusual for it, for example, the function of maintaining the income of certain categories of the employed population in the form of paying pensions “for length of service” while preserving the right to work in the same workplace, paying pensions to working pensioners, assigning pensions to individuals who left the labor market early due to the growth of open unemployment, etc.

As a result, the sharp increase in workload significantly increased the Pension Fund deficit, creating a catastrophic situation. A scientific debate broke out about possible directions for development. It is possible to identify at least four main groups of reasons for the critical situation that has arisen in the field of pension provision, which, in principle, forced us to talk about the need pension reform. The first group is demographic in nature and is associated with the trend of intensive aging of the Russian population. The number of age cohorts over 60 years of age has almost doubled over the past fifty years and continues to grow at a faster pace than other age groups. The normal functioning of a system based on the idea of ​​intergenerational solidarity is possible only with a ratio of 10:1 (for one pensioner there should be ten payers of pension contributions). In Russia already in the 1990s. this ratio (the so-called “support ratio”, calculated as the ratio of the number of persons aged 20 years to the statutory retirement age in a given country to the number of persons above this retirement age) was 2.7. An increase in the proportion of elderly people inevitably leads to an increase in the tax burden on the working population (regardless of who is the formal payer - an employee or an employer). It is important that the observed demographic shift is a long-term cause of an enduring nature that has already been in effect for decades; its influence could only increase in the future. The second group of reasons also concerns the ratio of the number of payers and recipients, but is not of a demographic, but of an economic nature. In the 1990s. There has been a steady trend towards a reduction in the number of employed people and especially that part of it that is employed in social production and pays contributions to the Pension Fund. Thus, shifts in the labor market have significantly aggravated the influence of demographic factors. Although this reason arose precisely during the period of economic transformation, for a market economy it also cannot be considered short-term. Within the framework of a distribution-type pension system, this objectively forces us to maintain a very high level of contribution rates to the Pension Fund in the mid-1990s. its value reached 29% of the wage fund. Such a high rate of contributions, along with other taxes and mandatory contributions to extra-budgetary funds, had the negative consequence of a pronounced tendency for payers to evade taxes and mandatory contributions. The process of “tax escape” has acquired the greatest scale in the non-state sector of the economy. The third group of reasons is associated with the relatively low retirement age and the widespread use of the early retirement system, which on average reduced general age for 3-5 years. This is a legal and institutional reason that, it would seem, can be eliminated by legislation. However, as world experience shows, changing the retirement age is one of the most sensitive issues for the population and faces serious public opposition. Subsequent events in Russia only confirmed this fact.

The fourth group of reasons is financial and economic: the increase in wage arrears of enterprises due to the lack of direct funding from budgets different levels and an increase in the volume of unpaid wages; a significant expansion of the scale of natural (barter) exchange between commodity producers; large-scale use of cash in economic activities; the use of special loan accounts by enterprises; application and natural forms wages, etc. These practices were characteristic of the first stage of economic transformation and, as it seemed, were temporary. Meanwhile, many of them remain in modified form today. The informal economy in Russia is not shrinking, but “creatively” adapting to changing socio-economic conditions T.M. Maleva, O.V. Sinyavskaya. Pension reform in Russia: history, results, prospects. Analytical report. pp. 1-10..

From 2001 to the present, a new round of reforms of the pension system has been carried out. The need to reform the pension system was motivated primarily by demographic reasons. Thus, according to current calculations of the Pension Fund of the Russian Federation, by 2016, per 1000 people of working age, the number of people of retirement age will increase to 428 people. The reform of the pension system in the Russian Federation began with the adoption of three federal laws:

Federal Law of the Russian Federation of December 15, 2001 No. 166-FZ “On state pension provision in the Russian Federation”;

Federal Law of the Russian Federation of December 15, 2001 No. 167-FZ “On compulsory pension insurance in the Russian Federation”;

Federal Law of the Russian Federation of December 17, 2001 No. 173-FZ “On Labor Pensions in the Russian Federation.”

These laws laid the cornerstones of the current pension system. The Law on Labor Pensions determined the grounds for the emergence and procedure for exercising the right of citizens to labor pensions. The Law on State Pension Security regulates legal relations arising in the provision of pensions under state pension provision. The Law on Compulsory Pension Insurance established the organizational, legal and financial foundations of pension insurance in Russia. In addition to the three indicated laws, the system of pension legislation of the Russian Federation also includes the following legislative acts:

Law of the Russian Federation of February 12, 1993 No. 4468-1 “On pension provision for persons undergoing military service, service in the internal affairs bodies, the State Fire Service, authorities for control over the circulation of narcotic drugs and psychotropic substances, institutions and bodies of the penal system, and their families”;

Federal Law of the Russian Federation dated March 6, 2001 No. 21-FZ “On the payment of pensions to citizens leaving for permanent residence outside the Russian Federation”;

Federal Law of the Russian Federation dated April 1, 1996 No. 27-FZ “On individual (personalized) registration in the compulsory pension insurance system”;

Federal Law of the Russian Federation of May 7, 1998 No. 75-FZ “On Non-State Pension Funds”;

Federal Law of the Russian Federation dated July 24, 2002 No. 111-FZ “On investing funds to finance the funded part labor pension In Russian federation";

Federal Law of the Russian Federation dated April 30, 2008 No. 56-FZ “On additional insurance premiums for savings part labor pension and state support formation pension savings" etc. Some provisions of the laws included in the pension legislation system are detailed in various by-laws: regulations, instructions, etc.

Now pensions in the Russian Federation can be paid from funds:

*federal budget (state pension benefits);

*budget of the constituent entities of the Russian Federation (in accordance with the regulatory legal acts of the given subject);

*local budgets (based on regulatory legal acts of local governments);

*organizations (in accordance with the local regulations of a particular enterprise);

*from savings in the account of a future pensioner in the non-state pension fund Fillipova I.A. Social security law. Nizhny Novgorod: NNGASU, 2011. pp. 34-35..

Despite the understanding of most of the problems of the pension system, two decades of constant reform in its current state, the Russian pension system remains extremely imperfect. Perhaps the most basic reason for this lies in the fundamental exhaustion of resources and opportunities provided by old models of pension systems and methods of pension provision. Thus, very soon we will be faced with a choice: either develop a fundamental new model, or actually be unable to provide pensions.

The rules of the pension system determine overall size expenses that society spends on pensions and their distribution among pension recipients. These norms regulate the conditions of pension provision, the procedure for granting rights to receive pensions and their amounts, types of pensions, categories of the population subject to compulsory pension insurance, and retirement age. A number of other indicators characterizing a particular national pension system largely depend on these standards. These include: the total number of pensioners and the amount of expenses for pensions; structure of pensioners by type of pension received and senior category age groups, including those employed and non-working pensioners.

When analyzing national pension systems, ILO and ISSA specialists use the following characteristics:

• - coverage of the population by pension insurance or state social security;
• - mandatory or voluntary contributions;
• - levels of social protection (means-tested or wage replacement);
• - the insurance or tax nature of their financial organization.

The best old-age pension is one that is paid for the entire remaining period of the recipient's life, called "lifetime pension". It must be regular, continuous and indexed by inflation and wage growth rates. It is believed that ideally the pension should be sufficient to meet the basic needs of the pensioner and increase in connection with the rising cost of living.

The key characteristics that determine the effectiveness of the functioning of national pension systems include:

• methods of their financial support;
• the relationship between insurance contributions (other characteristics - length of service, citizenship, disability, need, etc.) and pension payments;
• the structure and status of organizations designed to carry out the functions of pension insurance in the country;
• the role of the state, the main social actors (employers and employees), federal and regional authorities, insurance organizations in organizing pension insurance.

The main goals to be achieved by pension systems were enshrined in the basic conventions and recommendations of the ILO, and were further confirmed and developed in the European Social Security Code and the European Social Charter.

Article 23 of the European Social Charter, “The right of older persons to social protection,” requires member states to provide pensioners with sufficient funds “to enable them to lead a dignified life and to play an active role in public, social and cultural life.”

Despite the impossibility of quantifying a “decent” life, this provision implies that the level of pension income should ensure not only the implementation of minimum needs, but also an adequate level of replacement of wages with a pension, sufficient for the usual material security and maintenance of the previous social status pensioner's family.

Emphasizing the obligation to provide guarantees of a minimum level of income for pensioners, the European Social Charter, the European Code of Social Security, following ILO conventions and recommendations, define minimum standards for compensation of lost earnings within pension systems.

The principle of compliance of Russian social insurance legislation with international law is reflected in Art. 1 of the Federal Law of July 16, 1999 No. 165-FZ “On the Basics of Compulsory Social Insurance”, confirming that this the federal law regulates relations in the compulsory social insurance system in accordance with generally accepted principles and norms of international law.

On May 5, 1998, the Russian Federation ratified the European Convention for the Protection of Human Rights and Fundamental Freedoms (1950). In addition, on October 16, 2009, Russia ratified the European Social Charter (revised) and adopted 68 of the 98 points of the revised Charter.

The standards and norms in these international documents are verified from the perspective of international experience, the consideration of which represents an important direction for improving the criterial base for domestic legislation.

Many countries, especially those in the OECD, have changed their pension formulas to reflect the longer period over which average earnings are determined. Thanks to this, there is a movement towards a formula in which average earnings are calculated for the entire period labor activity. In it, the amount of the social insurance pension is calculated depending on the duration of the entire work activity and is freed from the unreasonable influence of the employee’s salary during recent years before retirement.

Macroeconomic assessment of the involved potential of pension provision is carried out using comparative characteristics of the unit costs of financing pension systems in GDP, as well as expert and actuarial analysis of the effectiveness of individual pension institutions and their entire aggregate according to the following parameters:

• degree of coverage of population groups (national, collective and individual);
• the nature of the participation of subjects of legal relations (mandatory, voluntary, optional-obligatory);
• methods of accumulation and distribution of financial resources (distribution, savings and mixed);
• type of pension scheme (defined contribution and defined benefit).

The effectiveness of the functioning of pension institutions depends on many economic, social and demographic factors. To measure their impact on the financial condition of pension systems, a number of indicators are used that help to better understand the financial determinants of the system and estimate future costs and revenues of the system.

Among them there are five main indicators:

• - coverage ratio, demonstrating the share of the population covered by the pension system (both the system budget and the income of pensioners depend on the value of this indicator);
• - load factor, reflecting the share of recipients of pensions and benefits in the total number of the insured population;
• - the absolute size of the pension and its purchasing power, allowing one to judge the amount of the pension from the perspective of the pensioner’s subsistence level;
• - replacement rate, reflecting the level of pensions and benefits in relation to previously received wages;
• - pension formula, used to calculate the amount of the pension, depending on the elements included in its composition;
• - pension model representing the financial structure of the pension system, demonstrating the dependence of the size of the pension on a set of factors - insurance period, the amount of wages, the amount of the insurance tariff and the period of life ahead at the time of retirement.

Coverage rate in the system of compulsory social pension insurance depends on the state of the labor market (employment of workers, the number of unemployed and other categories of the economically active population), the amount of insured earnings and can be characterized from three positions:

• as the share of employees and self-employed persons insured under the system;
• as a share of the wage fund (WF) in GDP, i.e. that part of it that is paid to employees and which is subject to insurance in connection with the risks of old age, disability and loss of a breadwinner;
• as a share of individual insured earnings (since earnings taken into account when calculating contributions and assigning pensions are usually limited by an upper limit).

The coverage rate is a key indicator for measuring the effective level of social protection provided by pension systems. Changes in the level of coverage have a significant and rapid impact on the collection of insurance premiums, which are largely dependent on the total amount of insured income of employees.

Load factor is defined as the share of recipients of pensions and benefits in the total insured population. Its numerical expression depends on the conditions for obtaining the right to payment of a pension or benefit, as well as on the length of service and age structure of the population in cases of old-age pensions.

Absolute pension amount- this is a value that is usually compared with the cost of living of a pensioner and characterizes the financial situation of the latter. This indicator, which is also defined as the “consumption capacity of a pension,” usually serves to assess the need of a pensioner, determine the extent of poverty and the necessary resources to provide assistance at the municipal, regional and federal levels.

Replacement rate characterizes the ratio of the average level of individual payments and average individual earnings. The economic meaning of this indicator is to assess the degree to which the pension replaces wages previously received by the employee.

Along with indicators of the absolute level of pension provision (in particular, the ratio of pension amounts - minimum, average, maximum - with the subsistence level), it is the main and most common when analyzing the level of well-being of modern pensioners.

The replacement rate is one of the key indicators that demonstrates the effectiveness of the pension insurance system. Its numerical expression depends on the standard replacement level initially established by the legislator, determined on the basis of an actuarial assessment of the most important specified conditions and factors: the levels of insured wages, the average statistical duration of periods of insurance service and periods of pension payments, the amount of pension and indexation conditions during the payment period, as well as insurance tariffs. Thus, pension standards, length of service (or residence period for universal pensions) and individual working-life earnings levels are initially taken into account when developing an acceptable replacement level.

The replacement rate also depends on the applied mechanism for indexing current payments in accordance with the price index or the dynamics of changes in wages. It is important to emphasize that individual coefficient replacement rate is reduced if pensions are only partially indexed.

When assessing the numerical expression of this indicator from the standpoint of social acceptability and economic opportunities (income systems, labor market conditions and demographic indicators), it is also necessary to keep in mind the size of individual insured earnings for typical groups of employees.

Pension formula is used to calculate the size of the pension and takes into account factors taken as basic ones when calculating pensions. For example, the size of the pension depends on the salary of the insured person and the duration of the periods calculated to calculate wages for calculating the pension. With all its simplicity, which undoubtedly is its the positive side, such a pension formula also has disadvantages. For example, when using it, it is necessary to adjust the size of pensions assigned earlier, since financial resources are affected by inflation, wages grow over time, and therefore the pensions of those who are just retiring differ significantly from those assigned 10-15 years ago.

Quite common nowadays is a pension formula based on taking into account the insurance amounts accumulated in the individual account of the insured person. The size of the pension calculated with its help depends on the amount of accumulated pension capital and the duration of the pension payment period. This pension formula more accurately takes into account the contribution of the insured person when calculating the pension amount.

Pension model characterizes the financial organization of the pension system and social relations arising regarding the material provision of citizens in old age, in connection with disability or the loss of a breadwinner. Pension models are divided into two types: insurance and non-insurance. This classification is based on financial sources of funds, the nature of the professional activities of pension recipients and social standards for organizing the life of the population. In other words, differences in pension models characterize the relationship between social and labor relations with sources of pension financing.

Using a pension model allows you to assess the financial viability of the pension system (the balance of future income and expenses) and develop recommendations on the need to change the insurance tariff or pension structure.

The model method is used to analyze the financial consequences of alternative approaches to reforming pension systems and to develop sound recommendations for changing the conditions, norms and mechanisms of financing pension systems. In particular, the pension model is used to analyze the operating conditions of the pension system and carry out forecast assessments of its prospects:

• forecasting expenses and income under the status quo and when implementing various approaches to reform;
• assessment of the necessary and sufficient volume of the reserve to cover the current deficit of the pension system or technical (savings) reserve;
• developing proposals to change the size of the insurance tariff in accordance with the provisions on achieving the desired level of funding;
• assessing the impact of changes in economic and demographic conditions on the state of the system.

Thus, the pension model is used to predict the base for calculating insurance premiums and the cost of financing pensions. Based on the results obtained, a schedule for changing insurance rates for various options financing the pension system.

Analysis of various pension systems allows them to be classified according to the most important features(Table 5).

Table 5

Fundamental criteria-characteristics of the pension system

The level of pension protection of the population largely depends on two factors - the “maturity” of the social protection system and the level of economic development of the country. Both of these factors and, accordingly, the level of pension protection are largely determined by historical, cultural and social phenomena.

• See: Recommendation No. 67 (1944), Convention No. 102 (1952), Convention No. 128 and Recommendation No. 131 (1967).
• It should be noted that the Russian Federation has not ratified Art. 12 of the Charter “Right to Social Security” and Art. 13 “Right to social and medical assistance.”

In this work, we decided to evaluate the pension system using 2 groups of indicators:

PS maturity indicators

To describe the maturity of the pension system, we will calculate the economic dependence coefficient and the PS support coefficient.

· The EZ coefficient is calculated as follows:

K ez =H pence /H pl, where

K ez - coefficient of economic dependence of the pension system

It characterizes the number of pensioners per employed person. The higher the coefficient, the more mature the system becomes. On chart 1 the growth of the EZ Coefficient is clearly depicted, which may indicate the formation of a new distribution and storage substation in Russia. There has long been a trend toward an increase in the number of people employed in the labor market, which significantly reduces the burden on the pension system. However, since 2009, there has been an increase in the number of pensioners and a decrease in the working population.

· PS support ratio

This indicator is calculated using the formula:

K p =H pl /H pence, where

K p - pension system support coefficient

N pl – number of contribution payers (employed population)

H pence – number of pensioners

The PS support ratio shows how many working people there are per pensioner. This coefficient is the inverse of the previous one. On chart 1 The change in the indicator over time is also clearly presented.

IN Table 2 statistical data taken from the website of the Unified Interdepartmental Information System (EMIS) are presented and coefficients are calculated.

Table 2 “Indicators of PS maturity”

Chart 1 “Indicators of PS maturity”

Having assessed the maturity of the RF PS, we can come to the conclusion that the pension reform was effective for the first five years, but then the introduction of the funded element only increased the burden on the economy.

Pension level assessment indicator

This indicator is calculated using the following formula:

K zo =P sr / 3 sr, where

Kzo – replacement rate in the OPS system

P avg – average pension for the year

Z av – average salary for the year

The replacement rate is one of the most important indicators and reflects the degree to which lost earnings are replaced upon retirement. The higher the indicator, the greater pension payments a citizen receives from his salary upon reaching retirement age, the more effective the pension system is.

The coefficient for assessing the standard of living of pensioners shows the proportion of the ratio of the average pension to the minimum subsistence level. The formula for this indicator is as follows:

K ots =P avg /Prozh min, where\

K ots – coefficient for assessing the standard of living of pensioners

P avg – average pension

Last min – living wage

Table 3 “Pension level assessment indicators”

IN Table 3 indicators were calculated based on statistical data. The standard of living of pensioners has an obvious upward trend (see schedule 2), which cannot be said about recent changes in the replacement rate, which has begun to decline since 2010. This fact is associated with the replacement of the unified social tax with insurance contributions, after which the procedure for calculating pensions has changed.

In 2019, the number of new pensioners will decrease by 300 thousand, and raising the retirement age will save about 90 billion rubles. However, more transfers from the federal budget will be required than now. How to build a competent pension strategy, when will the procedure for automatically connecting citizens to the new system of individual pension capital be determined, and why do people with disabilities no longer need to apply for numerous certificates? The head of the Russian Pension Fund, Anton Drozdov, spoke about this in an interview with Izvestia.

Educational program for pre-retirement people

On October 3, the president signed a law raising the retirement age. From the new year we will live by new rules. What has the Pension Fund already done to implement the law? There is very little time left.

There are three main directions. The first is regulatory support. Usually, after the law, so-called by-laws are adopted, which specify some provisions of the legislative norms. And basically they are associated with a certain form of documents that establish the procedure for the exchange of information with the constituent entities of the Russian Federation, with municipalities about, for example, who is a so-called pre-retirement person and who is not. These documents are now being prepared; they could not have been approved before the law was adopted. Although the draft documents were ready for the second reading of the bill.

The second area is the information exchange infrastructure. This year, the Unified State Information System for Social Security (USISSO) was created. In the first half of the year, everyone uploaded the necessary information into this system. And thanks to it, there will be an exchange of data on all beneficiaries who exist now and will appear in connection with the adoption of the new law. This is an electronic exchange that allows citizens not to go to the Pension Fund for certificates; the body itself will request all the information.

And the third block is information support for pension reform and explanatory work. All information will be available on our website and on the websites of federal authorities. The EGISSO portal has a personal account where you can view all types of benefits that a person is entitled to personally. All this will help citizens better understand how to act after January 1, what new rules are being introduced, what documents are needed to apply for these pensions.

But, in addition to workers, there are also employers, personnel services, who will also have to change something in their activities starting from the new year.

Yes, we are now interacting with them. About 700 thousand employers have already concluded agreements with us. This is done to speed up the process of applying for pensions. The personnel services of these employers - as a rule, these are large companies - send us documents in advance, mainly characterizing work experience and earnings. If a person has the right to some preferential types of pension benefits (works in harmful and dangerous industries or is a teacher or health worker), we are sent the relevant documents in electronic form. And we are creating an electronic pension file. As a result, the person will only have to familiarize himself with the calculation of the pension and express his consent.

- Future pensioner Can I do this on the website in my personal account?

Yes, but many people want to come themselves and get clarification on specific situations and documents.

- So people still have a lot of questions? Do they not understand how their pension is calculated?

Pension legislation is quite complex. Especially everything related to Soviet experience. In addition, there are many different benefits: for veterans, for those who have awards or other special merits, various benefits - for example, for those who worked in the North, etc. All this requires separate explanations.

- At what age is a person considered pre-retirement?

The law defines different conditions for different purposes. But in general - from 55–60 years old. Unless, of course, you take into account those who have preferential length of service. And this is now 30% of pensioners receiving insurance pension by old age.

Income and expenses

Will revenues to the Pension Fund increase by the end of 2019 due to changes in pension legislation? Are there any predictions?

Receipts to the Pension Fund are growing based on economic growth. If wages increase in a country, then the deduction from the wage fund also increases. According to forecasts from the Ministry of Economic Development, wages are expected to grow by 6.1% next year.

And this year growth is expected to be 9.8%. Therefore, from the point of view of revenues to the Pension Fund, everything depends on the economy. But the costs are related to the number of pensioners. The problem is precisely that the number of pension recipients grew annually by about 500 thousand people, but the number of workers did not increase.

And if no measures are taken, then this seemingly prosperous situation, which still exists, will very quickly become unbalanced. And then significant budgetary injections into the system will be needed. To maintain the existing balance and even improve it somewhat, a gradual change in the ratio of workers is necessary. Which, in fact, is what will happen when the retirement age increases.

- And how much will the number of new pensioners decrease by the end of 2019?

It will decrease slightly, by about 308 thousand. But for us it is still significant. If converted into money, it will amount to almost 90 billion this year. Over six years, savings will amount to about 3 trillion rubles.

How can you get additional funds to increase pensions? Perhaps due to the abolition of a number of benefits?

The costs of benefits are covered from the federal budget. And they were left, for example, for those who work in harmful and dangerous workplaces. Until it has been proven that there is no hazard at work, changing the retirement age for such workers is unreasonable.

This year, the total budget deficit of the Pension Fund of Russia is 265.5 billion. What budget deficit is expected next year?

We have a technical deficit in the funded part of 23 billion rubles. It is not connected with the fact that we do not have money, but with the fact that we finance funded and fixed-term pensions, as well as lump sum payments at the expense of the balances, that is, pension savings funds previously received by the Pension Fund budget.

And the distribution part of the PFR budget is technically balanced, but taking into account transfers from the federal budget, which is reflected in our income. Therefore, if we say that the deficit is the difference between income and expenses, then our fund is balanced through transfers.

But if we start to look into transfers, we will find out that they amount to 3.3 trillion rubles. This is a value that was the same this year and, in fact, remains the same, even growing a little. And of this amount, about 2 trillion rubles are transfers, which precisely cover the difference between the payments of insurance pensions and the insurance premiums that we receive.

This includes a valorization program, benefits on insurance premium rates and the calculation of pension rights, and simply an insufficient volume of contributions due to the imbalance of the pension system.

In the future, given that we are reducing obligations to pensioners, by 2029–2030 budget transfers covering the difference between income and expenses will tend to zero. Thus, we plan that by 2030 the system will be balanced.

The savings from reducing the retirement age, which we initially calculated, are about 3 trillion rubles. This money is now being used to index pensions, as well as to provide additional benefits, which were included there during the second reading of the budget law. For example, benefits for women who have given birth to 3–4 children. Or the opportunity to retire early if there is a long term seniority(37 years for women and 42 years for men), and some others.

If we take the ratio of these savings and the expenses that the fund will incur, then in the first years we will need additional funds from the budget. In the future, this will be compensated by the effect of raising the retirement age.

The relevant committees of the State Duma and the Federation Council approved the transfer of property of corrupt officials to the Pension Fund. Is this a lot of money? How many people can be paid pensions from them?

The transfer of property to corrupt officials is rather a moral and ethical story. So that people understand exactly where this money went. And it doesn’t matter how many of them arrive.

Currently, these funds are federal budget revenues, that is, they are dissolved in it. And with next year In the draft budget submitted to the State Duma, these funds are already defined as income of the Pension Fund, and they will definitely be used to pay pensions. This will be done after the fact - as much as we receive, we will pay out as much.

There are estimates for previous years, this is about 1.8 billion rubles over six years.

No point

- Is the government considering abandoning the point system?

Well, first of all, we don’t have the word “points” anywhere in our laws; it’s slang.

- Okay, let's call it the individual pension coefficient. The essence does not change.

The question of moving away from individual pension coefficients altogether has been discussed. But such a decision has not yet been made. There has been a certain adjustment of the formula in terms of indexation and in terms of calculating transfers.

“People say they don’t understand the formula; it’s really very complicated and confusing.”

If you log into your personal account on the Pension Fund website, you will see the number of your individual pension coefficients. Then you multiply them by the cost of the coefficient and add the cost fixed payment. This is the current amount of your pension. All. You don't need to know anything else. It's like you get into a car, start it, press the pedal and drive. You don't need to know in detail what's going on in the engine.

In this case, the size of the individual pension coefficient is calculated from the amount of contributions that the employer paid for you. And therefore, the more employers pay for you, the higher your individual pension coefficients.

- That is, the higher a person’s “white” salary, the more points he will accumulate?

There are restrictions. After the transition period, you will earn no more than 10 coefficients per year. This is due to the fact that there are restrictions on the payment of contributions for the employer. That is, there is a limit beyond which contributions are paid by employers at a reduced rate and are not taken into account in pension rights. Therefore, there is a limit to the number of odds you can receive in a year.

- But this is unfair, isn’t it?

If a person has a high salary, then he can insure himself in other systems. There are many more opportunities for high earnings.

- How acute is the problem of transfers between funds and loss of investment income now?

Indeed, a few years ago a rule was introduced according to which you do not receive investment income if you switch from one fund to another after five years. The norm was aimed at making it possible to invest pension savings for longer periods. After all, if people often move from one fund to another, then their funds cannot be invested in so-called long-term assets.

Funds actively compete with each other, conduct advertising campaigns, and offer citizens various options. As a result, the citizen writes a statement and moves to another fund, believing that it will be better there. But at the same time he does not understand that he is losing investment income. This problem was widespread. Therefore, a special law was adopted this year. From January 1, citizens will be informed about the loss of income when switching to another fund. This will happen when filling out the application, and it will already indicate the amount of investment income that the citizen may lose.

Therefore, we encourage all citizens to carefully read all information when filling out applications.

- Small print for sure? And not everyone reads the documents they sign.

Large. The fact is that the application is submitted to the Pension Fund. Therefore, we will make sure that people are informed and will indicate this amount in the application. And we will receive it from non-state pension funds; NPFs have an obligation to provide us with this information.

- That is, NPFs cannot but provide this information?

Certainly! Without this line the application will not be valid. And if the application is submitted electronically, through the EPGU, then this information will be in the electronic application window. And it will be clearly visible.

As a result, all citizens will be informed before making a decision about moving from one non-state fund to another, or about moving from a state management company to a non-state pension fund.

Today everyone is concerned about the question: will citizens be automatically connected to the new system of individual pension capital without their consent? Will it be auto-subscription or auto-registration?

The emergence of the system is associated with a change in the operating scheme of the mandatory funded part. Employers contributed contributions for citizens to the funded part. Then the deductions stopped, the rights were formed entirely in the joint part. That is, the citizen does not lose anything. And those funds that were deducted for the citizen have not disappeared anywhere; they are invested by non-state pension funds or management companies at the choice of the citizen.

To continue the formation of the funded part, the Central Bank and the Ministry of Finance have prepared a concept. It provides that the funded system will have its own source - contributions from citizens and employers. And there are a whole series of rules. But at present the bill is just being prepared, it is difficult to discuss the details yet.

As far as I know, when the concept was agreed upon, essentially only one question remained: how citizens will be included in this system - by default or only by application.

- When will it become clear - auto-subscription or auto-registration? What timeframes are we talking about?

The draft law is planned to be submitted for discussion this year.

- Who will manage the newly created VEB NPF? Will it be a pension fund or will it be a market fund?

So far I have not seen any documents regarding VEB NPF. But in my opinion, it should still be part of the system.

Optimization and reduction

- Not long ago, questions arose regarding the effectiveness of the Pension Fund and the number of its employees.

I believe that these claims do not have any serious arguments. One of the complaints is a huge army of fund employees who do not know what they are doing. We conducted a study and specifically compared the number of our employees to the number of retirees. We have approximately half as many employees as European countries. This suggests that the workload on a Pension Fund employee is two to four times higher than on his colleague in Europe. The maintenance of the fund, taken as a whole, is 1.3% of the Pension Fund’s budget, that is, also two times lower than European expenses. They have 3% and higher.

As for the functions themselves, we essentially work as an insurance organization. There are proposals to transfer these functions, for example, to the Treasury, but then all employees of the Pension Fund will have to be transferred there as well.

Or they propose to liquidate the fund altogether. But this means that some additional officials will be needed. Because we assign not only pensions, but also benefits - about 50 in total. Moreover, we are constantly being given new types of pensions and benefits, because it is much more economical to use the existing infrastructure than to create a new one.

At the same time, we are transferring our work to modern standards, thanks to which we are optimizing our structure and downsizing.

- How many people are currently working at the Pension Fund of Russia?

Specialists - 107 thousand. Over the past 2-3 years, we have cut about 20 thousand, mainly due to the fact that we leave only customer services in the regions. And we carry out all information processing, all complex legal operations in the centers. Either interregional or at the level of a constituent entity of the Russian Federation.

Personal strategy for schoolchildren

The Pension Fund maintains the Federal Register of Disabled Persons, which covers a narrower circle of citizens. What is its main task?

Six years ago, Russia joined the UN Convention on the Rights of Persons with Disabilities. And she took on certain obligations related to the creation of an accessible environment. A person with disabilities should not feel disadvantaged in everyday life. And when we began to think about how to do this, it turned out that there was simply no such category as a disabled person in many information databases. And, accordingly, it is impossible to even calculate how many disabled people we have, to see how effectively measures are being implemented to support them, there are no statistics. And then the state decided to create a Federal Register of Disabled Persons, which provides for maintaining relevant personalized information. Based on this register, all authorities will receive legally significant information to provide government services to people with disabilities, as well as all the necessary statistics.

And people with disabilities, in turn, do not need to run around with certificates to these authorities. They have the opportunity through their personal account to receive information about what services they are entitled to.

The registry has already been created. According to him, there are more than 12 million disabled people in our country. Of these, 640 thousand are children.

Currently, a bill is being approved that will oblige all government agencies to use only this register when determining the right of a disabled person to certain types of services. We are waiting for the bill to be sent to the State Duma. This register will provide a lot for understanding how effectively public money is spent on programs to support people with disabilities and their integration into society.

Changes in pension legislation have become a key topic in Russian society in recent months. Does the Pension Fund of Russia record the activity of fraudsters who are trying to exploit information noise?

There is such a story. We receive complaints from citizens that someone introduces himself as an employee of the Pension Fund and says that supposedly the Pension Fund of Russia is carrying out some kind of action, so they urgently need to call some phone number or send an SMS somewhere. In such cases, you must definitely contact the Pension Fund and check this information. Elderly people, especially those living alone, are very trusting. And they believe in any promises of any benefits, especially if the scammers hide behind the Pension Fund.

How realistic is it for our Russian pensioner to lead the same lifestyle as a European? For example, I traveled all over the world.

Do you know what it is approximately? state pension in Germany?

- About €1.5 thousand?

In 2014 - €1050 for the western territories and €950 for the eastern territories. Now it's €200 more. Of course, you can’t travel with this money. Moreover, utilities there cost completely different money, and income tax is paid on pensions. It’s just that in Europe, citizens are actively using all opportunities to increase pensions.

For example, additional life insurance has been developed in Germany. In addition, European pensioners actively save money in bank accounts. By the time he retires, his children live separately, and he, as a rule, has free living space to sell or rent, and health insurance is paid for. And thus, a European pensioner ends up with 60–70% of his earnings, which allows him to travel around the world. Therefore, if you manage your personal pension program correctly, you will be ensured a comfortable old age. But at the same time, conditions are necessary - stability of the economy and the national currency.

- At what age should a person think about a personal retirement strategy?

For several years now we have been publishing a textbook for high school students and a wider audience on how the pension system works. In the fall we organize in schools open lessons, I myself have carried them out more than once. So, schoolchildren listen with interest about the pension system, and this knowledge will be very useful to them in life. By the way, in a number of countries such manuals are issued for junior and middle ages. school age. It is necessary to strive to make sure that all knowledge about the pension system, about different opportunities, is available from a very young age. So that a person can navigate them, just like in mathematics. This is a matter of financial literacy. This is part of our life. We are and will continue to be actively involved in this. Especially taking into account recent changes in legislation.

- So, as soon as you start earning money, you need to think about retirement?

Certainly! Already at the job search stage, you need to understand what conditions the employer offers you, what is included in the organization’s social package. You know, it's like OSAGO and comprehensive insurance.

- Do you need to have a helmet?

- Yes. That is, in addition to the basic pension program, additional options are also desirable.