Military pensioners for Russia and its armed forces. Goals and objectives of the pension reform What is a sign of any state

Causes of pension reform, stages of the reform.

At the end of the XX century. The Russian pension system was on the verge of a crisis. The pension system operating at that time required a radical reform. At that time, the state carried out some reforms, but they were unable to bring the pension system out of the crisis, but prepared the necessary prerequisites for further reforms. The prerequisites for the pension reform were a decline in production, which led to a decrease in the pension tax base, a reduction in the share of wages in relation to GDP in the Russian economy and its reduction in the structure of the population's cash income, low pension payments, the desire to hide income in order to reduce the payment of interest on pension insurance through the payment of "black" wages, the growth of the shadow economy, hidden unemployment, limiting the maximum limit of pensions, low rates of economic development. At this time, there is an unfavorable demographic situation. First, the number of pensioners is growing and the number of employed people is decreasing. And secondly, the ratio of the number of people employed in the economy and pensioners is the main indicator for a pension system built on the principle of "generational solidarity", which makes the existing pension system extremely unstable.

Long time in Russian Federation there was a pension system based on the principle of distribution and the principle of solidarity between generations. But at present, this system is not able to provide a decent standard of living for pensioners, since maintaining an unchanged level of pension provision for the elderly with such demographic trends leads either to an increase in the economic burden on the active population (due to an increase in pension taxes), or to a further increase in age. retirement. Various combinations of these measures are also possible. Another alternative way out of this situation is the full or partial transition of the pension system to accumulative principles. This led to the transition of the pension system to an insurance basis.

So, the low level of pensions, complex negative demographic changes, the establishment of market relations in the economy require pension reform.

Goals and objectives of the pension reform

1. improve pension payments to citizens of the Russian Federation;

2. ensure a decent old age for pensioners;

3. stabilize the situation, given the demographic crisis;

4. eradicate "black" wages;

5. to attract additional investments in the country's economy.

The first goal of pension reform- to bring the hidden parts of salaries out of the shadows and to increase the receipt of funds for the payment of pensions to today's pensioners due to this.

The second goal of pension reform is to create incentives for workers to fully pay contributions from the entire volume of their income. And for this, the system of accounting for pension rights was canceled (by length of service and by earnings for the last two years), since it does not fully take into account the contribution of each person to the income of the pension system. The new pension model, firstly, takes into account the entire monetary capital contributed by each Russian for each year and month of his work experience, and, secondly, fixes them in the form of state obligations to each employee personally.

Third goal The reform that should be solved is to ensure the transparency of the pension system. The obligations of the state to citizens on pension payments should be expressed not in percentages and years, but in rubles. And every year, the employee must receive a report on the status of the pension rights he has earned - how much contributions were transferred for him by his employer, what is the total amount of pension capital accrued to him for all years of work, in what volumes it was indexed, etc. this every Russian, insured in the system of compulsory pension insurance, must receive annually. And in case of disagreement, he can achieve their change.

Stages of pension reform in Russia
Attempts to reform in the field of pension provision in the Russian Federation have been made since the early 1990s. In fact, these attempts were reduced to the modernization of earnings, compensation payments and other very unpopular measures. However, the presence of a fairly low retirement age, a large number of beneficiaries and northerners, the possibility of receiving a pension after reaching retirement age, the ratio of the number of actively working population to the number of pensioners, a sharp decrease in the number of contributors compared to the number of pension recipients under the measures taken could not lead to a significant change the level of social protection of the non-working population.
An analysis of the current situation led to the only solution to the need to reform the pension system itself.
At various stages of the reform, the wording of the goals changed periodically:
In 1991- overcoming problems with the payment of pensions and their low level. The problem was related to the resulting budget deficit. The pension fund was separated into a separate structure. Previously, pensions were paid from the state budget.
In 1995- Improving the management of the pension system. The reform is aimed at the fact that there is no organizational structure responsible for the implementation of state policy in the field of pensions. Creation of a fair system of pension accrual.
In 1995 - 1998:
1. Ensuring the financial stability of the pension system. Solving the problem of the pension fund budget deficit; ensure timely payment of pensions; providing pensioners with a living wage.
2. Increasing the differentiation of pensions depending on the level of earnings. It is planned to introduce a funded part of the pension.
In 1998 - 2001:
1. Ensuring the current and long-term financial stability of the pension system in the face of the expected worsening of the demographic situation. Gradual transition from a universal pay-as-you-go system to a mixed pension system, in which funded mechanisms for financing pensions based on a rational combination of state and non-state forms of pension provision should play a significant role.
2. Solving the problem of legalizing the income of the population. In accordance with the new pension legislation, the practice of illegal deductions as wages should lead to the fact that part of the pension payments for this part of the population will be minimal.
Since 2001. one of the main goals of the reform is to create such legal foundations for the pension system that would encourage the able-bodied population, regardless of the place of work (private, state, industrial or other sectors), to accumulate their pension rights, think about old age and earn independently to ensure it.
The pension reform consists of three blocks (financial reform, legal reform and administrative reform) and should be carried out in total over the next 20 years (from January 1, 2002 to January 1, 2022) in several successive stages.

financial reform
2002
- Modernization of the mandatory pension insurance system
- Establishment of a new amount of the pension part of the unified social tax
- Introduction of an insurance premium for compulsory pension insurance
- Determination of the “starting” value of the part of the insurance premium for compulsory pension insurance directed to finance the funded part labor pension
- Establishing the procedure for investing funds to finance the funded part of the labor pension
2003
- Introduction of a tax deduction for policyholders on compulsory pension insurance
- Introduction of an insurance contribution to finance mandatory occupational pension systems
- Modernization of the system of non-state pension funds
2004
- Increase in the part of the insurance premium for compulsory pension insurance directed to finance the funded part of the labor pension
- Introduction of the right to choose an investment portfolio (management company) by the insured person;
2005 year
- An increase in the part of the insurance premium for compulsory pension insurance directed to finance the funded part of the labor pension;
2006
- Establishment of the final amount of the part of the insurance premium for compulsory pension insurance directed to finance the funded part of the labor pension;
2010
- Introduction of the right of the insured person to invest pension savings in securities of foreign issuers;
Legal reform
2002
- Modernization of the system of state pensions (divided into state pensions, labor pensions and occupational pensions);
- Introduction of a new procedure for the calculation and payment of state pensions and labor pensions;
- Start of implementation of the program for the phased implementation of the expected period of payment of the old-age pension, used in determining the amount of the insurance part of the labor pension;
- Introduction of a mechanism for converting pension rights acquired by insured persons before January 1, 2002 into pension capital;
- The introduction of personal supplements for pensioners (additional monthly material security for pensions for outstanding achievements and special services to the Russian Federation);
2003
- Introduction of occupational pension systems;
- Establishing the duration of the expected period of payment of the old-age labor pension, used in determining the amount of the funded part of the labor pension
2004
- Transition to the appointment of labor disability pensions in accordance with the degree of restriction of the ability of a disabled person to work
year 2013;
- Completion of the implementation of the program for the phased introduction of the expected period of payment of the old-age pension, used in determining the amount of the insurance part of the labor pension;
- Completion of the process of converting the pension rights acquired by the insured persons before January 1, 2002 into pension capital;
- Launching a program to gradually increase the expected period of payment of a pension, used in determining the amount of the insurance part of an early retirement old-age pension, by the number of years that recipients of such a pension are short of the generally established retirement age;
2022
- Completion of the implementation of the program for a phased increase in the expected period of payment of the pension, used in determining the amount of the insurance part of the early retirement old-age pension, by the number of years that the recipients of such a pension are short of the generally established retirement age;
Administrative reform
2002
- Completion of the process of transferring functions for the appointment and payment of pensions, carried out by the social protection authorities of the population of the constituent entities of the Russian Federation, to the Pension Fund of the Russian Federation;
- Modernization of the system of individual (personalized) accounting of pension rights of insured persons under compulsory pension insurance
2003
- Modernization of the legislative regulation of the activities of non-state pension funds;
- Establishment of legislative regulation of the activities of the Pension Fund of the Russian Federation, clarification of its organizational and legal status
Stages of the reform
1990 In 1990, the Commission for Social Policy of the Supreme Council of the Russian Federation prepared three bills: "On State Pensions in the Russian Federation"; "About the pension fund"; "On the abolition of privileges for personal pensioners". During this period, the following reform steps were carried out:
- All categories of employees were unified, including workers various forms property and individual entrepreneurs, clergy, artists, etc.
- The size of the pension was made dependent on the level of wages and length of service.
- Declared the minimum amount of pensions not lower than the established subsistence level.
- The differentiation of pensions has been increased. The maximum size could exceed the minimum by 3, and not 2.5 times, as before 1985.

As well as other changes.
1990-1995 During this period, attempts were made to increase the income of the pension fund by increasing taxes. Pensions were also indexed. WITH 1992 year, non-state pension funds began to work.
The 2001 pension reform program prepared by the Ministry of Labor and Social Development and the Pension Fund of Russia is currently being implemented. On its basis, the following Federal Laws were adopted:
- Federal Law of 2001 (as amended in 2002)"On Compulsory Pension Insurance in the Russian Federation".
- Federal Law of December 2001"On labor pensions in the Russian Federation".
- Federal Law of August 2002"On investing funds to finance the funded part of the labor pension".
- Federal Law of January 2003"On the Introduction of Amendments and Additions to the Federal Law "On Non-State Pension Funds".
As well as a number of other laws.
The draft law "On the management of funds of state pension provision (insurance) in the Russian Federation" was adopted in the first reading (December 14, 2003)

The essence of the pension reform in the Russian Federation lies in the transition of the work of the Pension Fund from a distribution scheme to a distribution-accumulative one.
Distribution scheme was the collection of pension contributions from working citizens and their subsequent distribution among the pension population.
Distribution and storage scheme, as the name implies, it not only distributes pension contributions, but also accumulates a certain part of the contributions on a special pension account of a working citizen.
Thus, the State seeks to ensure the financial well-being of future pensioners.

Before pension reform Russian Pension Fund carried out activities on a distributive basis - each employer is obliged to pay the Unified Social Tax (UST), which provides for contributions to the Pension Fund. The FIU used these revenues to pay pensions to existing pensioners. Deductions to the PFR consisted of two parts: basic and insurance. Briefly, we can say that all deductions to the PFR went to one account or one general fund, from which pensions were paid.

With the advent of pension reform The Pension Fund of the Russian Federation switched from a distributive system of pension savings to a distributive-accumulative one. Thus, the pension began to include three parts - basic, insurance and funded. Every citizen has pension savings accounts, with the help of which a separate part of the pension is accumulated in their own pension fund. This means that every citizen begins to form his own pension with the start of employment.

Introduction

Chapter 1. Pension

1.1 Background

Chapter 2. Reform Analysis

2.2 Assessing the pension reform

Conclusion

Bibliographic list

Application

Introduction

The author considers the relevance of the problem - the demographic situation in Russia is such that today the pension payments to one pensioner account for deductions from the wages of less than two citizens of working age, and by 2020, according to experts, there will be one pensioner per worker.

The purpose of the course work is to consider the legal regulation of the pension reform.

To study the prerequisites for the pension reform.

To study the goals and principles of pension reform.

Analyze the disadvantages and advantages of the 2001 pension reform.

To identify the difficulties of the pension reform.

Assess the implementation of pension reform

Carry out a comparative analysis with European countries.

To identify future constructions of pension reform.

The object of the course work is pension reform.

The subject of the course work is the process of carrying out pension reforms.

Methodological base: for writing the term paper served as NPA, the works of domestic authors, on issues of pension reform, press materials, abstracts. To write a term paper, the author used the following research methods - general scientific knowledge: analysis, synthesis, comparisons and generalizations and methods of secondary analysis.

The structure of the course work - the course work consists of a decree, 2 chapters, a conclusion, a bibliographic list and an appendix.

The main conclusions on the study by the author are formulated in the conclusion.

Chapter 1. Pension

1.1 Background

The previous pension system was based on the collective-distributive principle, that is, the contributions transferred to the Pension Fund were directed to the payment of current pensions. Contributions from at least two employees were required to ensure minimum payments to one pensioner. However, the demographic situation in Russia is such that today, pension payments to one pensioner account for deductions from the wages of less than two citizens of working age, and by 2020, according to experts, there will be one pensioner per worker. Accordingly, with the aging of the Russian population, the previously existing pension system would not be able to provide even the minimum level of pension payments. In addition, in the previous pension system, the size of the pension depended only on the length of service and on the amount of earnings for the last two years of employment, respectively, the contribution of each person to the income of the pension system was not fully taken into account.

In accordance with world practice, there are two ways to ensure minimum pension payments in the context of an aging population.

The first is an increase in taxes. However, this path can lead to a reduction in the economic activity of the population and adversely affect the country's economic growth.

The second is the transition to a funded pension system, in which citizens' pension contributions are accumulated in individual accounts and invested in financial markets to generate income. Income from investment is also annually credited to the individual account of a citizen. Upon reaching retirement age, pension payments are made from the total amount of funds accumulated in an individual account. This way allows you to increase payments in proportion to the income received from investments, as well as to ensure the correspondence between the total earnings received by a citizen for all years of work and the amount of pension payments.

1.2 Main objectives and principles of the pension reform

The main objectives of the pension reform are:

1) the realization of the right of citizens guaranteed by the Constitution of the Russian Federation to pensions in old age, in the event of disability, in the event of loss of a breadwinner and in other cases established by law;

2) ensuring the financial stability of the pension system and creating prerequisites for the sustainable development of pension provision based on state pension insurance and budget financing;

3) adaptation of the pension provision system to market relations developing in the Russian Federation;

4) rationalization and optimization of conditions for the provision and size of pensions;

5) increasing the efficiency of the pension system by improving the pension management system.

Based on the goals stated above, the reform should be based on the following principles:

1) everyone has the right to state pension provision in case of disability due to old age, disability, loss of a breadwinner and in other cases established by law;

2) every employee is subject to compulsory state pension insurance;

3) every person insured under compulsory state pension insurance has the right to an employment pension in accordance with the duration of insurance and the earnings from which the insurance premiums were paid;

4) financing of state pensions is based on the principle of solidarity, including the solidarity of generations, subjects of the Russian Federation and sectors of the economy;

5) the funds of compulsory state pension insurance are used exclusively for the provision of pensions to the insured in accordance with the rules and norms established by law. Some of these funds are centralized and redistributed in order to provide pension guarantees to citizens, regardless of their place of residence on the territory of the Russian Federation. The costs of providing pensions to persons who did not participate in pension insurance are covered from the federal budget.

From the foregoing, it follows that in the process of reform, it is necessary to revise almost all the basic principles of the pension system.

1.3 Disadvantages and advantages of the 2001 pension reform

Benefits of the 2001 pension reform

A citizen gets a chance for a higher income, and hence a larger pension. In striving for a worthy provision for his old age, he learns to rely less on the state and more on himself. Earlier in Russia there was no such freedom in the disposal of their pension savings. But the flip side of this freedom is an increase in one's own responsibility.

It is beneficial for the state that the concern for pensions and responsibility for them is at least partially removed from it and shifted to the citizens themselves and financial institutions. Management companies and NPFs win because large capitals will come to their management. Finally, the national economy will receive the "long-term" investment resources necessary for its development.

In the long term, the following favorable changes can be expected from the introduction of funded pensions:

The well-being of future pensioners will increase due to the long period of accumulation of funds to finance pensions.

Attracting pension "long money" as an investment to the country's economy will ensure higher rates of economic growth.

The burden on the state pension system will be reduced.

The share of official ("white") salaries will increase, and as a result, the labor market will develop more actively.

There will be opportunities for the development of the stock market and financial infrastructure.

These shifts relate to almost all spheres of economic and social life, therefore, today the pension reform is one of the most significant changes in Russia. It is very important to use its full potential. However, it should be recognized that the level of readiness of all the main participants in the process (the state, private business and the population) to participate in the reform is far from ideal. Therefore, in the short term, rapid success is not to be expected.

Everything mentioned above relates to the mandatory (state) pension system. But the pension reform affects all forms of pension provision, including the voluntary formation of pensions in a non-state pension fund (NPF).

Drawbacks of the 2001 pension reform

With the current level of wages and pension contributions, it is not possible to accumulate a large amount for retirement within the framework of the state pension system. For people with low wages, pensions will be a solid percentage of them, but the absolute value of these pensions will still be small. For highly paid workers, the percentage of deductions to the insurance and funded part, on the contrary, turns out to be too small (due to the regressive UST school: the larger the base, the lower the tax rate), so their pensions as a percentage of wages will be even lower than those of the poor and average layers. Therefore, retirement for such people will mean a serious decline in living standards.

As is already known, today the ratio of the average pension to the average salary (the "replacement rate") in Russia is less than 30%. The reform of labor pensions makes it possible to count on an increase in this level to 35-40% only in 15-20 years. Meanwhile, according to experts from the International Labor Organization (ILO), for a normal comfortable life in retirement, the replacement rate should be at the level of 65-70%!

There is only one way: to save for your retirement on your own. The best option today is voluntary pension provision in a non-state pension fund (NPF). For most, this is somewhat unusual, but a sober analysis convinces us that without concern for one's own future, a secure old age will remain only an unattainable dream.

Chapter 2. Reform Analysis

2.1 Difficulties in implementing pension reform

In addition to the problems associated with the departure from insurance principles, the following difficulties in the implementation of pension reform should be noted.

Pension reform in Russia is gaining momentum. Few of us think about what position to take: a position of non-intervention, when the right to dispose of pension savings will belong to the state, or an active one, that is, to take care of how to adequately meet old age. But the situation in our country is developing in such a way that the worker can rely only on himself.

2.2 Assessing the pension reform

It can be noted that until an ideal solution to the problem of the deficit of pension funds and the reform of the pension provision of the population in the conditions of the demographic crisis has been found, the best solution still remains the diversification of pension schemes and the expansion of the range of sources of its financing both in the field of state pension provision and in for private pension funds. To a certain extent, we can observe this model in Russia as well. However, the distrust of the population, most of which perfectly remember the consequences of various financial and economic experiments of the past decades, hardly allows us to hope for a significant effect of such measures. It seems that in Russia it would be most expedient to actively promote the employment of the older population, equalize the employment of this category of people by region, and take strict measures to limit age discrimination. This would have a positive effect on the volume of pension savings of individuals, and on the level of unemployment. At the same time, it is necessary to improve healthcare and popularize a competent approach to one's health throughout the country.

Even after analyzing the responses of Russians to publications about the possibility of raising the retirement age, which are abundantly cited by various print and Internet resources, one can see that not only the citizens themselves are not ready for this measure - the corresponding state mechanisms are not ready for it either. True, reliable data on the causes of the Pension Fund deficit have not been analyzed and brought to the attention of the population, the expected consequences of the proposed reforms have not been studied and submitted for public discussion. In their comments to media materials on this issue, the population often recalls the monetization of benefits, and also draws analogies with the events in Kyrgyzstan. We again forget the world experience and the need for harmonious coexistence of economic and social components of state policy. And this can be costly for Russian society and the state.

The world has not yet found a solution to the urgent problem of aging. Foreign legislation and practice currently do not offer ready-made schemes for resolving this issue, and the results of the steps currently being taken are not yet sufficiently obvious. Therefore, today one of the most appropriate approaches to world practice in the field of raising the retirement age can be considered to be the focus on a detailed study of these processes without direct attempts to borrow any ready-made models.

2.3 Comparative analysis with European countries

UK government pension system.

Currently governed by The Pensions Act 2007, which was enacted on 26 July 2007. The full provisions of this law will apply to those citizens who reach the established retirement age from April 6, 2010.

Key provisions of the 2007 pension reform:

· a new system of credits is introduced, which expands the number of people eligible for a state pension

the size of the basic state pension increases in line with the growth of the average salary

increases retirement age from 65 to 68 gradually during 2007-2008

Retirement age

Currently, the retirement age for those born before April 5, 1950 is: men - 65 years, women - 60 years.

The composition and amount of the pension

The state pension can consist of two parts: basic and supplementary.

The amount of the accrued basic pension is determined by the seniority - the so-called "qualifying years" (qualifying years). Currently, to receive a full basic State Pension, you must have a qualifying period of:

39-44 years for women

44 years for men

To receive the minimum basic pension (25% of the full basic pension), you must have a minimum service of 10-11 years, depending on the retirement age.

After April 6, 2010, in order to receive the full basic pension, both men and women will need to have a qualifying period of 30 years. Each year missing this limit will reduce the basic pension by 1/30.

For the 2008/09 financial year, the full basic pension is £90.70 per week.

Pension contributions

Contributions to the state insurance fund are paid by the employer when calculating salaries or independently in case of self-employment or lack of a permanent job.

Pension contributions are divided into several classes and are paid jointly by the employee and the employer.

If an employee's income is less than the initial threshold for pension contributions (Primary Threshold - £105 per week for 2008/09), but equal to or greater than the lower income limit (Lower Earnings Limit - £90 per week for 2008/09), then he is exempt from payment of pension contributions, but this period is still counted as a qualifying period for calculating a pension.

From income above the initial threshold and up to the upper threshold (Upper earnings limit - £770 per week), the employee pays a Class 1 contribution (primary Class 1) of 11%. From income exceeding the upper threshold, another 1% is paid.

The employer pays a contribution of 12.8% from the amount between the lower and upper thresholds.

Self-employed people pay a flat Class 2 National Insurance contribution of £2.30 per week for 2008/09.

If a person does not work at all or receives less than the lower income limit, then he can independently pay a voluntary Class 3 contribution (Class 3 voluntary National Insurance contributions), which is £8.10 per week for 2008/09.

A full year for calculating a pension (qualifying year) is one in which 52 weekly contributions were paid.

2.4 Future design of the pension system

The main features of the future pension system are predetermined by its current content. The concept does not provide for the destruction, but the preservation and strengthening of the state pension system that has justified itself, taking into account the need to develop new forms of pension provision. With the introduction of the so-called social pensions into the state pension system and the proclamation of the right to create non-state pension systems, prerequisites arose for the development of a three-tier pension system.

Currently, the Russian Federation provides labor and social pensions. The scope of distribution of social pensions is limited and for quite a long time will be limited by the socio-economic development of society in the past, which was characterized by full employment of the able-bodied population and the right of almost every disabled citizen to a labor pension for his (or breadwinner) work experience.

However, as the market economy develops, the contingent of people who do not have a labor (insurance) record will expand, and the role of social pensions will increase. A state with a socially oriented economy cannot ignore the problems of material support for a significant number of disabled people who, for various reasons, are not covered by social insurance.

Thus, the first level of the state pension system is the basic pension, which in the future should replace the social pension.

The second level is the labor (insurance) pension. The role of this type of state pension determines the entire organization of social, and primarily pension, insurance. In the context of the reform, it must be freed from functions that are unusual for it and correspond to the nature of the solidarity of generations of employees on which social insurance is based. From this follows a fundamental requirement for the reform of labor pensions: compliance with the conditions for granting and the size of pensions to the volume of participation in social insurance of each individual, depending on the duration of insurance and the amount of contributions.

When determining the right to a pension and its size, periods not related to the payment of insurance premiums can be taken into account provided that the corresponding expenses are reimbursed from the federal budget (study, military service on conscription, etc.). This means the consistent implementation of insurance principles in the pension system, excluding any privileges for individual strata or groups of the insured.

The third pillar of the pension system should be non-state pensions. Non-state pension provision in the pension system is considered as additional to the state one and can be carried out both in the form of additional professional pension systems of individual organizations, sectors of the economy or territories, and in the form of personal pension insurance of citizens who accumulate funds for their additional pension provision in insurance companies. companies or pension funds. Both of these forms must be developed. At the same time, the formation and development of additional professional pension systems at the present stage is a priority task and should be stimulated in the first place.

Due to the difficult economic situation, the creation of additional professional pension systems for employees of all organizations at the present stage is not possible. Therefore, their formation will be carried out gradually, as individual organizations and their groups, sectors of the economy or territories are ready to create such systems, as well as the ability of the state to provide appropriate benefits.

After a decision is made to create an additional professional pension system, it becomes mandatory and cannot be liquidated by decision of its founders.

The supplementary occupational pension system must satisfy a number of requirements. First of all, it is obliged to ensure the payment of pensions, not lump sums, and to coordinate with the state pension system regarding the types of pensions and the conditions for their award.

A supplementary occupational pension system can be either defined benefit or defined contribution, solidarity or funded, or both. Its financing can be carried out both exclusively at the expense of the contributions of the employer, and with the participation of employees. At the same time, all liabilities under the pension system must be financially covered in the form of accumulated assets and future contributions (actuarial balance sheet).

If these pension systems are financed solely by employer contributions, it may provide for a certain period of time during which a retired employee covered by this system does not acquire pension rights. Such a period should not, however, be very long. For employees whose duration of labor activity at the enterprise after the introduction of the pension system exceeds the established period, it is necessary to provide for a mechanism for the transfer of acquired pension rights in the event of their dismissal from the organization before acquiring the right to a pension.

In the event that the supplementary occupational pension system satisfies the established requirements, it should be granted certain tax benefits.

In particular, for organizations with such pension schemes, an earnings cap could be set for collecting contributions to the public pension scheme.

In addition, as a possible solution, contributions made by organizations to finance occupational pension schemes should be excluded from their tax base. At the same time, in order to ensure a fair distribution policy, it seems necessary to establish a limit on contributions to the payment of pensions, which are not taken into account when determining the taxable base. The overall contribution limit for supplementary occupational pensions could be set at the level of the contribution rate for state pensions.

Since most of the assets of professional pension systems will be used for savings and invested in the development of the economy, it seems appropriate to also exempt the investment income of professional pension funds from direct taxation. At the same time, it would be necessary to introduce taxation of pensions paid under additional professional pension systems. pension reform contribution fund

The development of non-state pension systems should be carried out under state control.

Pension legislation will not determine the specific conditions for the provision and size of non-state pensions. The solution of these issues should be left to the consideration of those structures that create non-state pension systems. At the same time, the legislation on these systems should establish certain restrictions on the nature of the permissible activities of such structures in the field of pension provision.

Conclusion

Russia seeks to build a pension system based on the experience of other countries. In 2002, Russia undertook a large-scale pension reform aimed at improving the living standards of pensioners and guaranteeing the financial sustainability of the state pension system.

New pension legislation was developed and practically fully implemented in 2002-2003. Thus, the institutions of compulsory pension insurance, the formation and investment of pension savings within the funded part of the labor pension, and the denationalized functions of the insurer for compulsory pension insurance were created. Labor pension in the Russian Federation since 2002 consists of three parts: basic, insurance and funded. Through the introduction of a funded element, the pension reform was supposed to contribute to the formation of long-term investment potential for the real sector of the economy, the development of financial markets, as well as raising the level of pension culture of citizens and their responsibility for their well-being in old age.

The pension reform carried out by the state does not apply to all categories of Russian citizens. The entire population of Russia is divided into two groups, and the tasks of the state in relation to these groups are different.

The first group is current pensioners. They can no longer influence the size of their pension. Therefore, raising their standard of living is the most important task of the state. After all, being the legal successor of the state that was the only employer for the majority of current pensioners and promised them a decent standard of living in old age, the current state is obliged to ensure indexation of pensions paid out ahead of inflation.

The second group is working citizens. In the process of carrying out the pension reform, the state must solve the following tasks: - provide a guaranteed minimum level of pension provision for any citizen of Russia, regardless of his income level; - to create conditions for the formation of sufficient pension savings by the population, both through the introduction of mandatory payments, and through the development of self-sufficiency of citizens based on the promotion of social partnership and individual initiative. For these purposes, in 2002, all citizens younger than 1952 (men) and 1956 (women) were opened personal savings accounts. But since 2005, the government has made changes to the reform. Accumulative accounts of citizens older than 1967 year of birth have ceased to be replenished. Thus, for men born in 1952-1966 and women born in 1956-1966, pension savings were formed only for the period 2002-2004. The practical implementation of the pension reform faces significant difficulties. The main one is that the real insurance mechanisms for financing pensions did not work.

First, the financial situation of Russian pensioners is improving too slowly and does not correspond to the idea of a decent old age. The fight against poverty among pensioners is carried out only possible way- an increase in the basic part of the labor pension (the only part of the labor pension, the amount of which depends on government decisions) and is financed from current budget revenues.

With a significant nominal increase in pensions, it is not possible to maintain their level no lower than the pre-reform level. The average replacement rate across Russia has been declining in recent years as pension growth has lagged behind wage growth.

Secondly, the financial condition of the Pension Fund of Russia is characterized by an ever-increasing deficit, which is still covered by the state budget. This effectively means that the additional costs of the pension system are covered by other tax revenues - today's workers pay pensions to today's pensioners. Thus, over time, the post-reform pension system rolls back further and further to its historical problems. In addition to the problems associated with the departure from insurance principles, the following difficulties in the implementation of pension reform should be noted.

The population is still very poorly informed about the goals and principles of the pension reform, about their opportunities in the new pension system - both in relation to the funded part of the labor pension, and in relation to voluntary pension provision. The situation in this area is changing for the better, but it is happening very slowly. Here it is necessary to take into account several points. Russian citizens have forgotten how to take care of their old age on their own and still believe that this is a problem for the state. They begin to be interested in pension issues only at the pre-retirement age, when it is already too late to save for retirement on their own. In addition, one of the problems is the distrust of Russian citizens in the ability of the state to comply with any financial obligations in the long term. As a result, the formation of the investment potential of the funded system is too slow. Only a small part of citizens (about 10%), who have the right to choose the model for investing their pension savings, have chosen private financial institutions that have the right to invest in the real sector of the economy - non-state pension funds (NPFs) and private management companies (MCs).

And, finally, quite often from the side of state bodies there are proposals for the complete or partial dismantling of the funded component within the framework of the system of labor pensions. Such measures would mean a departure from funded principles in the pension reform and a gradual return to the egalitarian model of pension provision, as well as a decrease in the financial stability of the pension system in the long term. In addition, the state's constant changes in the "rules of the game" during the pension reform undermine the population's confidence in it.

Bibliographic list

1. Afanasiev M.V. On the current stage of reforming the pension system in the Russian Federation: current state and problems: Analytical note // Institute for Complex Strategic Research. - 2009. - p. 156.

2. Baskakov V.N. Macroeconomic aspects of reforming the pension system. - Insurance review., 2014. - 32 p.

3. Brovchak S.V. Pension provision. Russian and foreign experience. - 2009. - 36-38 p.

4. The budget system of Russia: A textbook for university students, obuch. on economy special / Ed. G.B. Pole. - M.: UNITI-DANA, 2010. - 540 p.

5. The budget system of the Russian Federation: Textbook / Ed. M.V. Romanovsky, O.V. Vrublevskaya. - M.: Yurayt, 2010. - 399s.

6. The budget system of Russia: Textbook for universities / Ed. prof. G.B. Pole.- M.: UNITI-DANA, 2011. - 493 p.

7. Budget process in the Russian Federation: Textbook / L.G. Baranova, O.V. Vrublevskaya and others - M .: "Perspective": INFRA-M, 2011. - 483 p.

8. Vakhrin P.I., Neshitoi A.S. The budget system of the Russian Federation: Textbook. - 3rd ed., Rev. and additional - M.: Publishing and Trade Corporation "Dashkov and Co", 2010. - 340 p.

Application

Graph 1. Dynamics of the ratio of the average size of the assigned monthly pensions to the average monthly nominal accrued wages, %

Sources: Rosstat, Expert RA calculations. B.

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Article from the web.

From myself: No empty blah blah and hysterical emotions. The entire text is written with mathematical precision, logic and factual material. The Kremlin lackeys are left whining in annoyance on the sidelines and stupidly repeating learned clichés with the approval of their masters. Well done author!) Read!

V.V. Putin and the people. The hidden meaning of the new pension reform.

- Girl, how long do you work?

- Now up to 63...

(joke)

Dad, do kings have delusions of grandeur?

And who do they think they are then?

— The people.

(joke)

Everyone looks to Putin with hope. Some (liberals) with the hope that he will not let the new pension reform die before he was born, while others (the people) with the hope that this reform will be strangled at his will in the baby's cradle.

But seriously and in general, Putin in Russia is not even the Tsar, but almost God. Without it, even the crows do not croak and the cats in the porches do not piss. And if not him, then who? His cult of personality is worse than Stalin's or Brezhnev's.

If about Stalin, then he was a "simple secretary." One of many. He almost did not interfere in the affairs of others, and he believed that he had no right to interfere. And he has repeatedly stated this orally and in writing. Stalin, instead of PR and organizing world sporting events in Russia, was engaged in a more modest and discreet business - the construction of industry in the USSR. And he succeeded in it.

If about Brezhnev, then he was the "general secretary." And although they said about him - “thick thick eyebrows, long empty speeches”, but, nevertheless, we all live in the Russian world, which was first built by Stalin, and Brezhnev provided our world with an oil and gas basis.

And V.V. Putin, what about Putin? You are our king, father of the people....

Entertaining retirement arithmetic

For lovely ladies, for lovely ladies - I will give everything ...

1958 + 55 = 2013 - retired since 2014

1959 + 55 = 2014 - retired since 2015

1960 + 55 = 2015 - retired since 2016

1961 + 55 = 2016 - retired since 2017

1962 + 55 = 2017 - retired since 2018

1963 + 55 = 2018 - from 2019 retirement

1964 + 56 = 2020 - retirement from 2021 (but would go in 2020)

1965 + 57 = 2022 - retirement from 2023 (but would go in 2021)

1966 + 58 = 2024 - retirement from 2025 (but would go in 2022)

1967 + 59 = 2026 - retirement from 2027 (but would go in 2023)

1968 + 60 = 2028 - retirement from 2029 (but would go in 2024)

1969 + 61 = 2030 - retirement from 2031 (but would go in 2025)

1970 + 62 = 2032 - retirement from 2033 (but would go in 2026)

1971 + 63 = 2034 - retirement from 2035 (but would go in 2027)

And men, that's why they are men ...

1957 + 60 = 2017 - already retired since 2018

1958 +60 = 2018 - retirement in 2019

1959 + 61 = 2020 - retirement in 2021 (and would go in 2020)

1960 + 62 = 2022 - retirement in 2023 (and would go in 2021)

1961 + 63 = 2024 - retirement in 2025 (and would go in 2022)

1962 + 64 = 2026 - retirement in 2027 (and would go in 2023)

1963 + 65 = 2028 - retirement in 2029 (and would have gone in 2024)

Have you noticed what a significant cost savings? And this is even without taking into account the increased mortality of those who will no longer live to see the "Medvedev" pension ... ..

The economic meaning of raising the retirement age

According to high-ranking officials, the increase in the retirement age will affect 9 million people. And with an average pension of 12 thousand rubles, it will turn out to be about 100 billion rubles a month, or more than 1 trillion 200 billion rubles in annual savings from the Pension Fund. In other words, the Russian market will receive less than 1 trillion annually. 200 billion rubles, or in simple terms - Russia will be with a significant decrease in the purchasing power of the population, which will force Russian production to adjust down the output of its own products by the appropriate amount on an annual basis. And, of course, all the funds released from such savings from the Pension Fund will inevitably be directed to lending to Russian oligarchic and large businesses. Because getting loans from Western banks for our business is now significantly difficult due to sanctions. And guess three times - what will these future loans be spent on? That's right, for the purchase of dollars. After all, previous dollar loans must also be paid in dollars.

The hidden meaning of the new pension reform

The impact of the new pension system in the Russian Federation is usually considered in terms of the economic damage inflicted on future pensioners. She will take away about 600 thousand rubles from each pensioner, and about 1 million rubles from each pensioner. (based on the possible savings of the Pension Fund). However, all older people, even if they live separately from their children and grandchildren, are part of a “big family” of three generations, so the blow dealt to future pensioners will inevitably affect both middle age and young people, even affecting future fertility.

The upcoming increase in the retirement age, by 5 years for men and 8 years for women, will have the greatest impact on those nations where there are many old people and relatively few young people. Peoples with high birth rates, where there are few old people and many young people, will suffer the least. This will further increase the gap in the birth rate between the "aging" and "young" peoples of the Russian Federation. This effect will only be exacerbated if funds not given to pensioners are transferred to child benefits. (And they will do so, deliberately stimulating the Caucasian and Central Asian peoples to increase the birth rate). Thus, the new pension reform actually contributes to the genocide of the Slavic peoples of the Russian Federation and clearing their place for other peoples. I will immediately warn you about the senselessness of filing lawsuits against the state of the Russian Federation on charges of genocide. In the Russian Federation, these claims will not even be accepted, since the newly elected went to the 4th round with the promise of a quick and final decision on the so-called. Russian question. In international courts, your claims will also have no prospects. Everyone there is very understanding. But let's focus on a narrower topic: the significance of pensions, which the state is now encroaching on, for demographics.

Here is a typical situation: “grandmother” turns 55 years old, her daughter or daughters at that moment are 20-35 years old, and she either plans marriage and first child if she is 20, or decides whether to have a second or third child, if she is closer to 35. Naturally, the daughter takes into account the “grandmother” factor. What are the options here?

Option A: the grandmother left her job, lives on a pension, and in her free time helps her daughter with the children. Older pensioners are important for every young or middle-aged family, not only financially, but also as helpers in raising children. Moreover, the option when the husband fully provides for the family from his income, and the wife is only a housewife and educator of children, is practically inaccessible for most Russian families. Kindergarten also does not solve the problem, the children often get sick and the mother often has to stay at home with them. Employers treat this at best without enthusiasm, and more often - badly, even if the mother is hiding behind the official hospital for child care. In this regard, it is easier for state employees, but in business this entails dismissal, and if the employer still has a conscience, then transfer to a position with less money or a reduction in salary. As long as there are children in the family preschool age, the wife will not be able to fully work and earn money if there are no grandmothers nearby who are ready to help. Not everyone can afford to hire a nanny. But if the grandmother is already a pensioner, then there is no better option. Her daughter or daughter-in-law gets the opportunity to return to work as soon as possible after the birth of the child. This is only a plus for the economy: an elderly and no longer efficient worker sits with a child, which makes it possible for a young worker to work fully, full of strength and better adapted to the modern technical and professional environment.

Option B: the grandmother retires, but continues to work or earn extra money, and the resulting surplus goes to help the young family. This money will allow the family to compensate for the cost of a nanny or the wife's lost salary.

In both cases, the achievement of retirement age by the grandmother becomes a serious motive for the next generation of the family to have an additional child, since it removes some of the hardships and costs associated with raising him. A daughter or daughter-in-law is sure that in 1-2 years after the birth of a child she will be able to go back to work, resume moving up the career ladder and earn full money. And if the "grandmother" remains to work, then at least she can help with money, since she gets an addition in the form of a pension.

What will it look like after the transfer of the retirement age? At best, the family simply will not receive the expected benefits if the grandmother is able to work at the age of 55 and the employer has not thrown her out of work. In the worst case, the grandmother will have to be fed at the expense of the money that could provide for the birth and upbringing of the child. And the second or third child may never be born, or his birth will be delayed for 8 years. And this will create an additional risk to his health due to the age of the mother.

People differ sharply from each other in terms of the initial health resources inherent in their heredity, and in terms of the damage to health that they have suffered throughout their lives (including their professional activities). One will remain functional until the age of 65-70, and the other will be already without health at the age of 55. An old pensioner can turn out to be both a cheerful person, able and willing to continue working, and a complete wreck, with the last of his strength reaching the retirement milestone. But in any case, those 10-20 thousand rubles a month, which is the usual labor pension, will not be superfluous for him and his grandchildren. But there are areas in Russia where pensions are the main means on which 2-3 generations survive. If he or she continues to work, then the pension will be a plus that they can spend on their children or grandchildren; and if he can no longer work, then the pension will save his children and grandchildren from the cost of his maintenance or reduce these costs.

There may be two elderly pensioners in the family, which increases the monthly plus to 20-40 thousand rubles, and in the time perspective up to 1.5-3 million rubles. This added or saved money for the descendants of a young retiree constitutes an important Resource. This Resource can be spent on raising existing children to make them healthier and more educated. Or it can be the deciding factor in deciding whether to have another child. And the loss (non-receipt) of this resource will significantly reduce the ability to provide for existing children or force them to refuse to have a new child. But this resource is considered as belonging to them: our state, the Russian Federation, and oligarchic and big business. Moreover, ALL the money of the Pension Fund is the ONLY so-called. "long" money in Russia in terms of lending to large or oligarchic Russian businesses, all other loans are only "short" money. And moreover, very short and completely "under the hood" of the West. Here, in order for the "long" money of the Pension Fund to become even longer, a new-found pension reform with an increase in the retirement age is conceived and will be carried out. And that is why women will increase this age by 8 years. Which seems counterintuitive. It actually makes sense!! For men, the retirement age will be 65 in 2023, for women it will be 63 in 2026...

That is why the arguments are already rushing from the TV screens that "the abolition of pensions will increase the birth rate." The ravinat of Jewish communities treats the Russian people and other peoples of Russia as a herd of human cattle that does not understand anything. So, raising the retirement age will have a negative impact on the birth rate in Russia, and will force many families to completely abandon the birth of new children, which is what the rabbinate needs ...

And where did these famous Soviet "55 years" come from?

Why in the USSR, where they tried to harness everyone in production, were women freed from work even at a relatively able-bodied age? This age of 55 years was set in accordance with the frequency of generational change and the duration of the childbearing period in the life of women. If a woman is 55 years old, then her eldest daughter is already 30-35 years old, and her youngest is 20-25 years old. This is the last date when the eldest daughter can give birth to a healthy child and increase the number of births per woman. To encourage her to take such an important step, the Soviet state presented the family with a gift in the form of a pensioner grandmother. And if this is postponed by 8 years, as they want to do now, then the eldest daughter will already be 38-43 years old. Most likely, at this age, she will not dare to give birth to a second or third child, or this child may be born disabled.

About the retirement age for men. In the USSR, it came at the latest at the age of 60. A married man is usually older than his wife, by five to seven years. So we get 60 years - this is the average age of a husband for a woman who retires at 55. And this also stimulated the families of their older children to bear children, who will soon be out of childbearing age. The financial plus for the well-being of a young family in the form of a still working grandfather also increased the incentive to have children.

And it is far from accidental that in the Russian Federation the same people from the ruling elite are destroying the old pension system, and at the same time implementing a migration policy that is murderous for the country. Both measures lead to a redrawing of the ethnic map of the Russian Federation, to the genocide of the European peoples of Russia and their replacement by peoples with completely different cultural values.

My proposal for pension reform

In Russia, the retirement age should come depending on age and state of health ... so it’s normal for women at 50 years old, for men at 57 years old, in harmful and difficult conditions earlier - by 5-7 years ... all this with a minimum length of service of 15-20 years for women and 25-27 for men ... if desired, pensioners can continue to work if health allows, in this case, they can also have a reduced working day - 6 hours or 4 hours, or a shortened working week - 2, 3, 4 days, the total working week should be 6 days long, with a weekly output in hours of 34-36 hours for 5 working days + 2 days off ... the level of wages should be maintained at the level of existing salaries for 40 hours of work per week ... overtime work over 34- 36 hours of work per week should be strictly prohibited, except in emergencies ... in the event of massive natural disasters or a state of war (pre-war situation) all working hours are increased ...

these measures will artificially reduce unemployment, the cost of the wage fund will certainly increase, the number of hired personnel will also increase ... but social injustice will clearly decrease and we will avoid the moral degradation of the younger generations ...

The author has experience from October 1982 to May 2008 in the field of labor economics, technical regulation, economics of production in the chemical industry, road construction, the construction industry, the woodworking industry, and therefore for everyone who enthusiastically accepted the pension reform named after D.A. . Medvedev and those who wished to criticize me - your maxims are not at all interesting to me ....

MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN FEDERATION

Federal Agency for Education

State educational institution of higher professional education

"Orenburg State University"

Faculty of Finance and Economics

Department of Finance

COURSE WORK

Subject "Finance"

Pension reform and tasks of the Pension Fund of the Russian Federation

Orenburg 2009

Introduction ……………………………………………………………………………. 3

Chapter 1. The project of pension reform in the Russian Federation

Prerequisites and the need for reform …………………………….… 5-6

Goals and objectives of the pension reform ………………………………….… 7-8

Participants of the pension reform ………………………………………. 9-13

Chapter 2. Implementation of pension reform in practice

Fundamentals of the Pension Fund in Russia and its importance in the pension system ………………………………………………………. 14-18

Stages of pension reform in Russia ……………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………………...

The essence of the pension reform in Russia ……………………………….24-28

The current state of pension reform ……………………………. 29-31

Chapter 3. Results, problems and prospects of pension reform in the Russian Federation

Results and problems of the pension reform ………………………. 32-34

Measures to improve pension reform ……………….. 35-36

Conclusion……………………………………………………………………...37-38

List of sources used ………………………………………………..39

Appendix A. Assignment for coursework …………………………………………………………………………………………………………40

Appendix B. Forecast of the ratio of the number of persons of pension and working age .................................................................................................

Appendix B. Trans -Nose average annual growth rates of the real salary and labor pension ...............................................................................................................

Introduction

Concern for the vulnerable segments of the population is an integral element of state policy. Old age is an inevitable process, one of the stages in the life of mankind, when people cannot fully ensure their worthy existence. Therefore, the most important task of the state is to create an effective mechanism to ensure social protection of this category of the population.

At present, a very difficult demographic situation has developed in Russia. The death rate significantly exceeds the birth rate. In such a situation, it is necessary to think about the consequences of such a rapid decline in the country's population. In the Russian Federation for a long period there was a distribution scheme of pension provision. According to statistics, the ratio of the pension population to the able-bodied population is rapidly declining, which, subject to the functioning of the distribution scheme, will certainly lead to the impossibility of the state to provide future pensioners with a decent pension. The state will not have sufficient pension savings due to the lack of the required number of working citizens. Under such conditions, it is inevitable and necessary to reform the pension system.

In the 1990s pension reform mainly provided for an increase in the minimum pension and general pension payments, the procedure for calculating the pension rate was determined based on the length of service and the level of wages, the taxation of working citizens was reformed in order to increase pension contributions, non-state pension funds appeared. A new stage of reform, which provides for a fundamental change in the pension system, began in 2002. The essence of the pension reform in the Russian Federation lies in the transition of the work of the Pension Fund from the distribution scheme of pension provision to the distribution and accumulation scheme.

The relevance of this topic is determined by the fact that in modern conditions it is difficult to exaggerate the importance of pension reform, since the existing system of pension provision does not correspond to the current economic situation and in the future may become completely untenable. In this regard, it is of fundamental importance to study the theoretical foundations of pension provision, methods of reforming the pension system and ways to improve it.

The subject of research is the Pension Fund of the Russian Federation, its role in the implementation of pension provision, pension reform, its results, as well as its economic significance and prospects.

The purpose of the course work is to determine the status and analysis of pension reform, to determine the role of the Pension Fund in the implementation of pension reform.

To achieve this goal, it is necessary to solve the following range of tasks:

Familiarize yourself with the essence of pension reform;

Analyze the results of the implementation of the pension reform at this stage;

Determine the functions, role and place of the Pension Fund in the implementation of pension reform;

Give possible forecasts of the results of the implementation of pension reform;

Make possible conclusions and suggestions for improving the pension system.

The structure of the course work:

The first part of the course work covers the general provisions of the pension reform, its essence, goals and objectives, as well as the goals and objectives of the Pension Fund.

The second part of the work is devoted to the issue of the current state of pension reform and the activities of the Pension Fund.

The third part of the work reveals the results, forecasts, prospects for pension reform in the Russian Federation.

Pension reform in the Russian Federation

Causes of pension reform, stages of the reform.

Retirement is the basis of life of any pensioner. Consequently, the small size of the pension is the most important social problem that needs to be addressed immediately. This problem affects the interests of the entire population of the country: both current and future pensioners.

For a long time in the Russian Federation there was a pension system based on the principle of distribution and the principle of generational solidarity. But at present, this system is not able to provide a decent standard of living for pensioners, since maintaining an unchanged level of pension provision for the elderly with such demographic trends leads either to an increase in the economic burden on the active population (due to an increase in pension taxes), or to a further increase in age. retirement. Various combinations of these measures are also possible. Another alternative way out of this situation is the full or partial transition of the pension system to accumulative principles. This led to the transition of the pension system to an insurance basis.

So, the low level of pensions, complex negative demographic changes, the establishment of market relations in the economy require pension reform.

1.2 Goals and objectives of the pension reform

The need and importance of pension reform can hardly be overestimated. The reform has important social goals and objectives. The main objective of the reform is to achieve a long-term financial balance of the pension system, increase the level of pension provision for citizens and form a stable source of additional income for the social system.

With the help of the pension reform in the country, the state pursues the following goals:

improve pension payments to citizens of the Russian Federation;

ensure a decent old age for pensioners;

stabilize the situation, given the demographic crisis;

eradicate "black" wages;

attract additional investment in the country's economy.

It is possible to identify the most important tasks that the pension reform must fulfill in the process of its implementation.

The first goal of the pension reform is to bring the hidden parts of wages out of the shadows and thereby increase the flow of funds for the payment of pensions to today's pensioners. Without serious incentives, neither employees, nor even employers, will be in a hurry to withdraw wages from the shadows - from the envelopes of insurance schemes, etc.

Therefore, the second goal of pension reform is to create incentives for workers to fully pay contributions from their entire income. And for this, the system of accounting for pension rights was canceled (by length of service and by earnings for the last two years), since it does not fully take into account the contribution of each person to the income of the pension system. The new pension model, firstly, takes into account the entire monetary capital contributed by each Russian for each year and month of his work experience, and, secondly, fixes them in the form of state obligations to each employee personally. And then after his retirement, these obligations must be fulfilled in full, taking into account all the increases and indexations carried out over the years of his work.
At the same time, the funds transferred to the pension system should provide a citizen with a higher income than their savings in a bank or insurance company.
Finally, the third goal that the reform should solve is to ensure the transparency of the pension system. The obligations of the state to citizens on pension payments should be expressed not in percentages and years, but in rubles. And every year, the employee must receive a report on the status of the pension rights he has earned - how much contributions were transferred for him by his employer, what is the total amount of pension capital accrued to him for all years of work, in what volumes it was indexed, etc. this every Russian, insured in the system of compulsory pension insurance, must receive annually. And in case of disagreement, he can achieve their change.
Having solved these main and a number of even more specific tasks, the pension reform will allow the formation of a new pension model - simpler, more convenient for calculations, and more understandable to citizens. And, most importantly, providing a higher level of pensions - both for current pensioners and future generations of Russians.

Implementation of the pension reform has a number of tasks:

introduction of a new system of labor pension, consisting of basic, labor and funded parts;

providing an individual choice of the management company that has passed the competitive selection;

preservation of the rights of citizens to pensions for all types of labor pensions (for old age, for disability and in case of loss of a breadwinner);

regulatory support for the reform of pension savings;

involvement in the reform of non-state pension funds and private management companies;

control over investment of pension savings.

As a result of the introduction of the pension reform, citizens have the opportunity to regulate the material support of pension savings, the successful implementation of all the tasks of the pension reform will ensure a decent pension for citizens of the Russian Federation.

The people are silent. The government has submitted a bill to the State Duma to raise the retirement age. And then, from all the media, streams of lies poured out about the inevitability of this step, about the fact that we can’t get away from it, that the “problem” has long matured and overripe.

The main argument of these scammers, pretending to be officials and experts, is this: the population is aging, so the number of pensioners is growing, and the proportion of workers is declining. From which an “indisputable” conclusion is drawn: able-bodied citizens are no longer able to support pensioners. And money, they say, to provide accommodation for the ever-increasing army of old people, there is simply nowhere to take it from.

Here professors Moriarty from the government figured out how to solve this "problem". We just need to raise the retirement age. Then the number of pensioners will decrease. Firstly, as a result of the fact that pensions will no longer be paid to older people, forcing them to work for another 5-8 years. Secondly, and most importantly, half of the men and a quarter of women will simply not live to see the new retirement age, and they will not have to pay anything at all. At the same time, at the expense of those who manage to survive, the number of workers will increase.

Why are the people silent? Because he agrees with these Moriarty professors? Hardly. The reason is completely different, and it is banal. This happens as a result of the popular dislike for arithmetic. After all, if you check the calculations of these scammers on the numbers, the scale of the lie will be obvious to everyone. Let's try to make the simplest calculations using official statistics, although they greatly embellish reality.

Tales about budget weakness. Most loudly, this audience is screaming about the ever-increasing burden on the federal budget. Like, there is not enough money in it for anything. To pay pensions, you have to cut all expenses. That is why the government's patience has run out.

Last year, the former Minister of Finance, and now the head of the Center for Strategic Research, which is supported by budget money, Alexei Kudrin, made a "killer" argument "proving" the inevitability of pension reform. Over the past 7 years, pension spending has grown by 3% of GDP, which is about 2.5 trillion rubles a year - “almost the same as we spend on all education in the country. It turns out that in order to pay even the current pensions, we need to stop investing in education, medicine, the construction of new roads, the future of our children,” he lamented.

But, if we look at the reports of the Ministry of Finance, we will find that over the 7 years mentioned by Kudrin, the expenditure part of the federal budget has grown by 9 trillion rubles: from 10.1 trillion in 2010 to 19.1 trillion in 2016. Even if we subtract from this amount the increase in pensions by 2.5 trillion rubles, then in 2016 the government had an additional 6.5 trillion rubles at the disposal of the federal budget alone to increase investment in education, medicine, and the construction of new roads.

However, pensions are paid from the federal budget only to civil servants and law enforcement officers, who make up 9.2% of the total number of pensioners. Pensions for everyone else are paid not from the budget, but from employers' insurance contributions to the Pension Fund. So the growth of their pensions has nothing to do with financing education, medicine, and the construction of new roads. That is, to the 6.5 trillion rubles additionally received by the government for these purposes in 2016, we must add at least another 2 trillion. The only question is where they disappeared to.

As you can see, they just hang noodles on our ears. And notorious swindlers run the Russian finances. However, if we move from the distribution of budget expenditures to the distribution of gross domestic product (GDP), we get an even more impressive picture.

Distribution of GDP. At the peak of the latest crisis in 2016, when workers and retirees had to tighten their belts, according to Rosstat, GDP was 85.9 trillion rubles. Rosstat includes gross value added and net (excluding subsidies) taxes. In other words, GDP is the value of end-use goods and services in both the non-budgetary and public sectors of the economy.

According to the report of the Pension Fund of the Russian Federation (PFR), in 2016, insurance premiums were collected 4.1 trillion rubles. Contributions were paid in the amount of 22% of the accrued salary. That is, the accrued salary amounted to 18.6 trillion rubles, and the employees received 16.2 trillion rubles on their hands - excluding personal income tax (PIT). This represents 18.9% of the gross domestic product.

According to the same report, 6.5 trillion rubles or 7.6% of GDP was spent on all types of pensions. That is, the share of employed and pensioners accounted for 26.5% of GDP - a little more than a quarter. Scholarships and allowances in our country amount to hundredths of a percent of GDP and are not noticeable in such calculations.

We are talking primarily about our dollar millionaires and billionaires. Their number, according to the report of the World Wealth Report of the financial company Capgemini, increased in 2016 by 19.7% to 182 thousand people. Among them, of course, there are normal and even good entrepreneurs who enjoy well-deserved respect. Such, for example, as Evgeny Kaspersky or Pavel Grudinin. There are thousands of them.

The scammers pretending to be officials and "experts" who flooded television screens are modestly silent about this. But the Western press is full of outrageous examples of "the fantastic solvency of Russians." Here is one of the messages: five Russians in London, having entered a bar at a hotel, drank there for 54 thousand dollars, and even gave the bartender 15 thousand for a tip. But this is so, every little thing is weird.

The quirks of wealthier Russians cost tens and hundreds of millions of dollars, which they shell out for historic castles and luxurious palaces in Europe's most expensive cities and towns. Residents of Nice on the Cote d'Azur in France are even forced to learn Russian. And what can we say about our oligarchs? Their quirks cost many billions of dollars.

But from these 3/4 of their GDP, “solvent citizens” make investments, develop the economy, “experts” hang noodles on our ears. Yes they do. The only question is what they invest their money in.

Almost nothing is invested in domestic production. And if something is invested, then with borrowed money. Enterprises are forced to repay loans with considerable interest, worsening their performance for several years.

"Frightening" trend. Let's compare the current distribution of GDP with, say, 2012. Then, according to Rosstat, it amounted to 66.9 trillion rubles. According to the report of the Pension Fund, insurance premiums were collected 3 trillion rubles, with the same 22% of the accrued salary, which thus amounted to 13.6 trillion rubles, and excluding personal income tax - 11.8 trillion. This amounted to 17.6% of GDP. 4.5 trillion rubles, or 6.7% of GDP, were spent on pensions. If you add up their shares, then working and pensioners together received 24.3% of GDP. Less than a quarter.

In 2016, the share of employees in GDP, let me remind you, increased to 18.9%, the share of pensioners - up to 7.6%, and together their share increased to 26.5%. If we carry out the same calculation for 2017, we will see that the trend has continued, although it has slowed down. The share of employed people in GDP increased to 19.3%, the share of pensioners to 7.8%, and together their share increased to 27.1% of the gross domestic product.

Just do not think that over the years the well-being of workers and pensioners has increased significantly. This happened not in real, but only in paper terms. On paper, everything looks beautiful. In 2012, working Russians received 11.8 trillion rubles, and in 2016 - 16.2 trillion.

But at the same time, the average annual exchange rate of the ruble in 2012 was 31.09, and in 2016 - 67.03 rubles per US dollar. Thus, the income of workers in 2012 amounted to 380 billion dollars, and in 2016 - only 242 billion. That is, the real well-being of working citizens in Russia has decreased (even if we do not take into account dollar inflation) by 36.3%.

The same thing happened with pensions. On paper, the income of pensioners increased from 4.5 to 6.5 trillion rubles. But taking into account the collapse of the ruble by robbers pretending to be the leadership of the Central Bank, in 2012 the income of pensioners amounted to 145 billion dollars, and in 2016 - only 97 billion. That is, their real well-being decreased by 33.1%. Therefore, there is no talk of “too fast” growth in pension spending in the country. In reality, they were reduced by a third.

About shadow incomes. However, the swindlers, pretending to be officials and experts, have another trump card hidden up their sleeves. These are shadow incomes. With their help, Rosstat conducts an "additional assessment" of the gross domestic product. By adjusting the size of this “revaluation”, he ensures (when the authorities need it) GDP growth in the absence of it. In 2017, for example, Rosstat estimated the share of the shadow economy in Russia at 15–16% of GDP, head of the department Alexander Surinov told reporters.

The "shadow" sector in the Russian economy, indeed, has a place to be, although its actual size is not known to anyone. The Ministry of Finance assures that this is the salary “in envelopes” and the income of self-employed citizens. But it is very difficult to imagine that the occasional, mostly penny, earnings of the self-employed in the repair of apartments and private cabs, together with an insignificant share of salaries “in envelopes”, are comparable to the incomes of all officially working citizens. The latter are still the vast majority.

Yes, and the earnings of many categories of civil servants, as well as employees in the corporate sector, amount to hundreds of thousands and millions of rubles a month, or even a day. Only in Moscow, where a large number of such high-paid positions are concentrated, according to the latest data from Moscow State Statistics Service, the “white” average salary of employees of capital enterprises and organizations of all forms of ownership (except for small businesses) averaged almost 92 thousand rubles a month.

In reality, “shadow” incomes, at least 90%, consist of embezzlement, corruption and other criminal “earnings” of an unearned nature. Their real size is unknown to anyone, but the scale, as everyone admits, is huge. And those 1-2% of GDP attributable to self-employed citizens who receive salaries "in envelopes" do not change the overall picture of the distribution of the gross domestic product created in the country.

Self-service Putin style. Such is the picture obtained when viewed from a bird's eye view. What if you look closer? According to opinion polls, half of our pensioners (one third, according to trade unions) continue to work after retirement. Basically, because it is impossible to live humanly on the pension established for us. Official statistics on this matter are prudently silent. And it's understandable why.

The fact is that the employer pays all types of taxes for a working pensioner, which are imposed on both his salary and the profit of the enterprise created by him. And the amount is not small at all. Only on the salary received by the employee, 77% of direct taxes are “wound up”.

To pay an employee 100 rubles, the company must accrue 115 rubles to him (then, after deducting personal income tax at 13%, the person will receive 100 rubles in his hands). Then 30% of contributions to state social funds are added to this amount. The result is already 150 rubles. This amount is subject to 18% value added tax (VAT). It turns out 177 rubles, including 77 rubles - taxes.

But after all, the owners hire a worker not just to receive a salary: he must make a profit. And it, in turn, is subject to income tax at a rate of 20%, as well as VAT. And this is not counting the mass of indirect taxes that a person pays when purchasing goods and services.

Since the average pension amounted to 36% of the average wage in 2017, two pensioners can be supported by direct taxes paid for a working pensioner by an enterprise alone. And taking into account indirect taxes - at least three. He, a working pensioner, uses these taxes to support one more non-working pensioner besides himself. The rest goes to "solvent Russians" who squander the fruits of his labor.