Upon reaching a certain age, for the length of service, with the loss of the breadwinner, with disability, a person is assigned a pension. It is paid monthly with a fixed amount. Funds are allocated from the Pension Fund of Russia. What is FIU? Why does it play an important role in the life of every person?
What is FIU
PFR is a financial and credit institution established in 1990. It is responsible for the formation and payment of pensions and benefits to citizens entitled to it. The Pension Fund not only works with citizens of advanced age, young working people also participate in the formation of the FIU. Citizens pay a percentage of income to a pension fund, of this amount, payments are made to citizens in need of social support.
Pension funds are divided into:
- State - one, accountable to the state and refers to the budget system of Russia.
- Non-state - there are many of them, and they are private organizations.
Pension Fund Functions
In the pension fund, every citizen of Russia is given SNILS - the number of an individual personal account, according to which a person is tied to a single database. All contributions from the employer are reflected in the account, in accordance with Russian law.
The functions of the organization clearly show what the FIU is:
- Appointment and payment of pensions for age and length of service.
- Control of income to the insurance part of each citizen.
- Social benefits for certain categories of citizens.
- Accounting for all insured persons.
- Work with maternity capital.
- Supplement to social pensions.
Difference between FIUs and NPFs
NPF is a non-state pension fund. The task of a non-state pension fund is to accumulate funds in a taxpayer account. Savings can be made by the employer on a monthly basis or by the person himself at the selected frequency. Non-state pension funds individually approach each client and offer additional pension accumulation programs. When closing an NPF or for another reason, funds can be transferred to the account of another non-governmental fund.
The basis for the formation of savings is official salary - the rule is valid in all funds, including the state.
Not all of the transferred amount goes to the account, part of the contributions goes to provide a pension to those who receive it now. You can only manage funds after retirement.
Personal account in the state fund
what is a personal account in the FIU? Your personal account allows you to perform the following actions without leaving your home:
- Apply for a pension.
- Get information about a set of documents for receiving a service.
- Choose a way to receive a pension.
- Issue a certificate for submission to the organization.
- Get information on maternity capital, the amount of the balance or apply for it.
- Transfer existing savings to a private pension fund.
On the website of the Pension Fund of Russia, a personal account can be created by any citizen. To do this, you need to register on the PFR website. If you have an account on the GosUslugi website, then it is also suitable for the PFR website.
For registration, a passport and SNILS are required. On the site you need to open the tab "Electronic Services", then - "Registration" and in the window that appears enter data. Information at registration must be correct. After this procedure, an SMS with a password will be sent to the phone number specified during registration. A cell will be displayed on the screen where you will need to enter the code.
After registration, to work with the personal account of the Pension Fund of Russia, you will need to enter your passport and SNILS data.After checking the data, you can start working with the service. True, not all features will be available. To unlock full access to all services, you need to go to the MFC with documents and confirm your identity.
Who contributes to the FIU
Not only individuals, but also individual entrepreneurs work with the pension fund. What are FIU contributions? According to the legislation of the Russian Federation, entrepreneurs must deposit money immediately after registering a business. Contributions are made for themselves and wage workers. It is necessary to deduct for each employee, even in the absence of facts of regular activity. Contributions do not depend on the taxation system of the entrepreneur and the conditions of the employee's employment contract.
Under certain conditions, an individual entrepreneur is exempted from paying contributions to a pension fund.
- Citizens called up for military service of the Russian Federation.
- Persons on vacation (maternity leave) up to one and a half years.
For a temporary cessation of contributions to the fund, you must provide a package of documents:
- Passport.
- Military ID or birth certificate of a child (depending on the reason).
- Certificate of marriage.
The amount of contributions to the FIU
From 01.01.2018, the amount of contributions to the FIU from an individual entrepreneur will not depend on the minimum wage. This is due to the increase and planned growth of the minimum wage.
Payments to the pension fund for individual entrepreneurs amounted to OPS-26 545 rubles. If the IP income for the year amounted to more than 300 thousand rubles, then you need to pay 1% of the amount in excess of this value.
5840 rub. goes to health insurance.
The maximum amount for the year is eight times the amount of pension insurance - 212,360 rubles. Reduced rates can only be used for employees; when paying fixed contributions to the FIU, the entrepreneur takes into account the full amount. Payment occurs regardless of profit, even when working at a loss.
Until 2018, contributions were paid to the pension fund, now payment is being made to the Federal Tax Service. Payment is made in one amount before the end of the year, or you can split the amount into quarterly payments.
Contributions to the FIU for an individual entrepreneur are charged only for the period of the current status of the individual entrepreneur, if during the year he only acquired or closed the individual entrepreneur, payment is made for the number of months worked.
Upon termination of the business, the businessman must contact the tax authority to close the IP, because payments to the FIU must be paid as long as the status of the entrepreneur is in effect.
Reports
The Pension Fund of Russia controls personified accounting. Since 2018, three types of reporting have to be submitted to the FIU. They are provided quarterly. After the end of the tax period, 30 days are given to provide data.
- Form СЗВ-М contains data on employees of the subject. The form is provided by entrepreneurs with hired employees. Personnel records are kept for each employee, a report is submitted monthly until the 15th day.
- SZV-Seniority contains information about the employee and his insurance experience. Data is recorded for further calculation of employee pensions. A report to the FIU is provided once a year during the first two months of the calendar year. If during the year an application for retirement was received from the employee, then it is necessary to transfer the SZV-Seniority to the state fund within 3 days.
- The EFA-1 annual form is submitted to the pension fund together with the SZV-Seniority report. When an employee retires, the rules for providing this report are the same as for SZV-Seniority.
- SZV-ISH and SZV-KORR - corrective statements.
In the absence of employees, the entrepreneur should not provide reports to the FIU. If citizens work at individual entrepreneurs for temporary work, then information about them is transferred to the pension fund in the prescribed manner.
The obligation of the entrepreneur is to provide information when changing his personal data.
PFR General Directorate for Moscow
The Pension Fund of Russia is available in all regions of the country.Every citizen of the Russian Federation can apply to the department by territorial affiliation. Choosing a service on the site, you can get it in the department that is convenient. In large cities, there are several major customer service departments.
GU PFR in Moscow and the Moscow region is located at 115419, Moscow, st. Stasova, d.14, building 2
In addition to the main department, in every district of Moscow there are additional branches. In total there are 42 additional controls. To find the address and opening hours of the department, go to the "FIU branch" tab on the website and select the city of interest. The website presents all cities in which there is a representative office of the FIU.