Contemporary Problems of Social Work Современные проблемы социальной работы academic journal

23
VOLUME 2, No. 1, 2016
Table 1
Information About the Volumes of Financing Payment of Insurance Old-Age Pension and the Level 
of Insurance Old-Age Pensions for Early Retired People As Employed in Working Conditions Stated 
in Paragraphs 1-18, Part 1, Article 30 of Federal Law N400-FL of 28 December 2013 
“On Insurance Pensions”* [13]
Trans-
fer 
vol-
ume 
for 
2016–
2030 
Sums of inter-budget trans-
fer from the federal budget 
to the budget of the RF Pen-
sion Fund for payment of 
insurance old-age pension to 
early retired people, bln. rub
Sums of insurance contributions of 
employers as regards payments to 
employees occupied in work areas in-
dicated in paragraphs 1-18, part 1, Ar-
ticle 30 of Federal Law “On Insurance 
Pensions”, bln. rub
Sums of insur-
ance contribu-
tions for old-age 
retirement pen-
sions to early 
retired people **, 
bln. rub
2016
107.9
93.94
201.8
2017
114.7
97.53
212.2
2018
121.2
100.38
221.5
2019
120.8
108.2
229
2020
119.9
116.4
236.3
2021
119
124.5
243.5
2022
119.6
132.6
252.2
2023
121.5
140.7
262.2
2024
124.6
148.7
273.3
2025
128.7
156.8
285.4
2026
133.8
164.8
298.6
2027
139.6
172.9
312.6
2028
145.6
181.2
326.8
2029
151.6
189.5
341.1
2030
156.,3
197.9
354.2
*) In conditions of the RF Ministry of Economic Development forecast of 30.04.2015 № 11148-АВ/
D03and for the period of 2016 – 2018 and actuarial assumptions for the period of 2019-2030.
**) Taking into account the sums of insurance old-age pensions to early retired people, in 2016 – 
417.79 bln. rub; in 2017 – 439.33 bln. rub; in 2018 – 458.67 bln. rub. The amount of employees oc-
cupied in work areas indicated in paragraphs 1-18, part 1, Article 30 of Federal Law “On Insurance Pen-
sions” who were granted early retirement pension was 48.3% in 2013.
It is worth mentioning that the formed compulsory pension insurance (CPI) system turned 
to be unbalanced in incoming insurance contributions and pension payments, thus demanding 
constant increase of grants from budget funds. Imbalance of this system is created by: insurance 
rate of contributions to CPI not confirmed by actuarial expectations; a large number of early 
retirement pensions recipients paid from the said system; the rate of insurance contributions 
of self-employed that does not further correspond to their pension payments; avoidance of 
insurance contributions payment by way of paying “illegal salaries” [3].
Federal Law Nо. 410-FL of 28 December 2013 contemplates a possibility of creating an ENSPP 
system by the employer on the basis of early retirement pension agreement concluded by the 
contributor – employer with the fund to the benefit of employees occupied in working places 
with harmful and (or) dangerous working conditions detected as a result of a special evaluation 
study of working conditions [7]. In the framework of such system non-state pension is paid 
since the moment when the employee reaches the early retirement age and till the moment 
when he/she reaches the standard retirement age (60 for men, and 55 for women).
Formation of the ENSPP scheme (as well as formation of new rights to the early grant of an 
old-age retirement pension) is possible only for employees whose workplaces are considered 

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CONTEMPORARY PROBLEMS OF SOCIAL WORK
harmful and dangerous as a result of special evaluation study of working conditions (and before 
its conducting – as a result of workplace assessment with respect to working conditions) and 
(or) whose positions (occupations) are included into Lists 1, 2 and other Lists. The above-noted 
federal law also introduces minimal rates of employers’ contributions to the early non-state 
pension provision system as 4% and 2% for employees from List 1 and List 2 and other Lists 
respectively.
This category of employees is to be granted an early non-state pension instead of insurance 
old-age pension till the moment when they reach the standard retirement age. At the same 
time, they are to receive a fixed  rate of the basic component of an old-age retirement pension 
financed from the RF Pension Fund budget and granted in addition to the early non-state 
retirement pension as persons having pensionable service of the required length (not less than 
15 years – starting with 2024).
Hence, employees are to have guarantees as far as the minimal pension rate is concerned. 
Moreover, the employee has an additional option in comparison with the compulsory pension 
insurance system – inheriting by way of succession.
From the economic viewpoint, one of characteristic features of social insurance is personal 
responsibility of employees for possible social risks expressed in their financial participation in 
paying part of the contributions (from their salary) [18].
At early granting of old-age retirement pensions and non-state pensions stipulated by ENSPP 
agreements (instead of early granting an old-age retirement pension), the employment term 
of the insured person, giving a right to the mentioned pensions, includes periods when the 
insured paid contributions to RF Pension Fund according to additional rates since 1 January 
2013 (before the indicated date – periods of work at positions (occupations) included into 
Lists 1, 2 and other Lists). The employment term also includes periods when the employer paid 
contributions under ENSPP agreements for the benefit of the indicated insured person (into 
employment term at relevant types of works and into employment term giving right to a non-
state pension, respectively).
At the same time, the size of the early granted old-age retirement pension of the insured 
person, whose employment term at relevant types of work (not including periods when the 
employer paid contributions under ENSPP agreements for the benefit of the indicated insured 
person) is not enough for early granting of an old-age retirement pension, is determined by 
the RF Pension Fund bodies proportionally the employment term during the periods when the 
insuring party assessed and paid insurance contributions according to additional rates.
On reaching the standard retirement age an old-age retirement pension is paid by the RF 
Pension Fund bodies in full.
If the employee having an incomplete special employment term and entering the ENSPP 
scheme will in the future start working with the employer who has not formed the ENSPP scheme 
and his working place will have harmful and (or) dangerous working conditions, he will continue 
formation of his special pensionable service taken into account for early granting of an old-age 
retirement pension. Moreover, if the volume of liabilities formed in the framework of the ENSPP 
system is not enough for granting an early non-state pension of a minimum defined size (lower 
than the minimum cost of living for a retired person defined for the constituent entity of the 
Russian Federation), relevant sums will be paid to the employee on one occasion only.
It is expected that the bill of the Federal Law “On amending Part II of the RF Tax Code in 
connection with adoption of the RF Federal Law “On amending the RF Federal Law ‘On Non-
State Pension Funds’ and certain legislative acts of the Russian Federation” will contain 
provisions contemplating possibility of appropriating employers’ contributions for the benefit 
of employees under early retirement agreements to payroll expenses independent of the period 
for payment of pensions (currently the RF Tax Code defines the minimal term of non-state 
pension payment – 5 years).

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