As is known, after the introduction of the monetization procedure, most of the privileges that pensioners had previously enjoyed were abolished. In their place came cash payments. However, some benefits still remain relevant. In this article we will talk in detail about what benefits will be provided to pensioners in 2021.
Federal and regional benefits
As you know, at the moment there are two completely different types of benefits. Let's take a closer look at them.
1. Federal benefits.
The Federal Benefits Fund is formed from the all-Russian budget and operates throughout Russia, regardless of the citizen’s region of residence. Every resident who has reached retirement age can take advantage of these benefits.
2. Regional benefits.
The amount of funding for regional benefits is declared directly by local governments of the region in which the pensioner lives. Consequently, unlike the previous ones, current benefits may differ significantly from each other depending on the region, region or region.
The size of these privileges directly depends on the region’s budget. From a technical point of view, pensioners living in different regions have different rights to benefits, which dramatically affects the standard of living of the population. For example, in more developed Moscow, pensioners can enjoy benefits for free travel on public transport and other types of preferential services that are declared by local legislation.
For working persons
All citizens are subject to the rule that they are responsible for paying taxes. At the same time, the tax legislation reflects a list of income on which taxes are not paid. These include social supplements to pension benefits, accumulated funds for pensions and increases for pensioners.
IMPORTANT !!! In addition, financial assistance and payment for medical services are not subject to taxes. Taxes are not levied on payments for treatment at resorts and sanatoriums.
In addition, this list includes compensation payments that are intended for the purchase of medicines.
Income benefits
This topic also raises a lot of questions. The permanent source of income for any citizen who has retired is a pension. Speaking of pension payments, it is worth noting that they will not be taxed automatically. That is, you will receive your pension in full.
In addition, other types of profit are not taxed:
- Material, medicinal and other assistance provided by a former employer to a retired subordinate. However, in this case there is a limit. An employer can donate no more than four thousand rubles per year.
- A ticket for sanatorium treatment, which was paid for by the former employer at the time of the citizen’s retirement.
- Medical care and treatment in an appropriate institution, which was also paid for by the former employer.
In addition, a citizen who has reached retirement age can take advantage of such a service as transferring the balance of the property deduction for personal income tax to the previous year. Let's consider an example - in 2021 a person purchased an apartment while retired. Previously, in 2021, he was not yet a pensioner and worked at the enterprise. To receive a tax deduction from the purchase of an apartment (in the amount of 13%), he can resort to the service described above and transfer the property deduction to the time when he was still working.
Revenue fees
This type of tax is considered as the main source of funds for the municipal and regional budgets. The authorities of individual regions do not establish relaxations regarding the payment of this fee. In this case, you need to remember that there is a list of income on which a citizen does not pay taxes. For this reason, personal income tax does not apply to pension benefits and other social payments.
If the amount does not exceed four thousand rubles, then no tax is paid. This amount is set for a year. When an organization gives gifts to a retiring citizen, personal income tax is collected from them. Similar rules are established for financial assistance provided to a pensioner. When selling an apartment in 2021, citizens will have to pay taxes.
Benefits for working pensioners
Now we’ll talk about what working pensioners should do in the coming year. As you know, this social niche has always occupied a losing position, due to the fact that the amount of payments to working pensioners has not increased for a very long period of time.
The only privilege that a Russian can still take advantage of is “vacation at his own expense.” It is calculated based on the following series of criteria:
- Any working pensioner can count on rest for fourteen days, regardless of what institution he works in - private or public;
- Disabled persons, in turn, can legally rely on sixty calendar days per year;
- For veterans and participants of the Great Patriotic War, only 35 calendar days will be provided.
Federal benefits for Moscow pensioners in 2021
Federal benefits are common to all retirees. They are provided by federal law and paid for by the Russian budget. In fact, such benefits are often useful.
Pensioners in Moscow, like pensioners in other regions of the country, in 2018 are entitled to receive the following federal benefits:
- Property deduction after purchasing real estate “retroactively.” We talked about how Russian citizens have the right to return 13% of the income tax they paid to the budget when purchasing an apartment. Pensioners are the only category entitled to a refund of personal income tax paid before purchasing housing. Taxes paid for the previous 3 years are allowed to be refunded.
- Exemption from property tax: pensioners in our country do not pay tax on apartments, residential buildings, garages, country houses with an area of up to 50 square meters, and premises used as a studio, creative workshop, atelier, museum, library or non-state museum. Moreover, there is a rule - a pensioner is exempt from tax on only 1 such object. What does it mean that if an elderly person owns 2 real estate properties, then the tax benefit applies to only 1 of them.
- Exemption from income tax: pensions and a number of other payments received by a pensioner are not subject to 13% income tax.
- The right to additional leave “at your own expense” for working pensioners: if an old-age pensioner continues to officially work, then the employer is obliged to provide such a person with additional unpaid leave of up to 14 days during the calendar year. For working disabled people this is 60 days a year.
- The right to free legal assistance: this right is given to pensioners living in social service organizations.
Other benefits
The state allocates two more groups of pensioners who can take advantage of privileges at the expense of the federal state budget - these are residents of the regions of the Far North and disabled people who are supported in nursing homes and hospices.
Russians from the first category can count on traveling outside their place of residence on vacation and returning back at the expense of the state budget.
The second group of pensioners can use any type of legal assistance free of charge. These are the few benefits provided to pensioners in 2021.
Additional benefits for Moscow pensioners in 2021
In addition to the benefits provided to Moscow pensioners by the federal and city authorities, in 2021 they can also use benefits provided by city businesses.
Almost every Moscow pensioner has a Muscovite social card - this is a plastic card to which a pension is transferred, and it is also used instead of a policy in a clinic, a transport pass, etc.
In addition, it gives Moscow pensioners the right to additional discounts in a number of city stores, pharmacies, catering establishments, etc.
About 5 thousand establishments that sell goods/provide services to city residents participate in the discount program for Moscow benefit recipients. As a rule, such institutions advertise the provision of social card benefits to pensioners in advertisements.
What is the size of benefits in 2021?
The issue of canceling benefits for pensioners remains open. This is directly related to the critical economic situation. But most likely this will not happen. Benefits for housing and communal services are provided to pensioners if the total amount of payments is more than 22% of personal income. This applies to citizens of retirement age who own houses, apartments, or are tenants in municipal buildings and houses of state importance.
In order to receive these benefits, a pensioner must not have debts for utilities and housing. In some cases, when there are still debts, the applicant must formalize a restructuring, indicating the timing and amount for repaying the debt.
The discount is provided for 6 months, and after this period the applicant must again contact the social security authorities in case of re-registration.
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With the help of tax breaks, a retiree can avoid paying property taxes. There are regions that provide this category of citizens with discounts on land and transport taxes. In order to know exactly the list of benefits that a pensioner is entitled to in Moscow, you need to contact the local authorities.
Basically, all pensioners are exempt from paying taxes, or do so only partially. In Moscow, citizens of retirement age do not pay personal income tax. Tax is not levied on pensioner income such as:
1. The cost of resort and sanitary vouchers, treatment and medical care paid by the former employer at the expense of the company. 2. Pension payments. 3. Financial assistance from a former employer, the amount of which does not exceed 4,000 rubles.
Pensioners who are experiencing difficult life situations have the right to take advantage of targeted assistance. These benefits are provided not only in material form. For this category of people, a certain set of food products, clothing and personal hygiene products is provided. This is called regional assistance and for its registration you must contact local authorities.
Example of EPP calculation
We suggest looking at an example of calculating one-time assistance.
A resident of Russia, citizen N. (born in 1962), had reached retirement age and wanted to retire according to the law. At this time, her accumulative pension balance collected 211 thousand rubles.
The pension that N. would receive due to her age is 28 thousand rubles. Knowing that she has the right to apply for such assistance, N. sent an application to the Pension Fund of the Russian Federation. She wants to receive the entire amount of accumulated funds immediately as a one-time payment.
So, we determine the amount of the monthly payment. We use the formula for calculating the size of a lump sum payment, in which EB is the monthly payment, PS is pension savings, PPP is the period of expected payments (in 2021 they were 240 months).
Attention! There is a special formula that is used to calculate the lump sum payment
EB = PS : PPV
We convert all this into numerical values by substituting the specified data.
211,000/240. We get 879 rubles. 16 kopecks
By adding up the savings and the insurance part of the pension, we get the total amount of pension payments:
879.16 + 6929.50. We get 7808 rubles. 66 kopecks
Let us now calculate the ratio of the share of the pension, which is paid from part of the pension savings, to the pension accrued by age:
879.16 /7808.66 x 100%. We get 11.25%. This figure is at least 5%.
Thus, pensioner N. will not be able to receive all her pension savings in the form of a single payment.
Minimum and maximum benefits for pensioners
The size of the one-time payment is directly related to the amount that is on the balance of the pensioner’s personal savings account at the time of accrual of his retirement pension. For citizens born before 1967 savings cannot be higher than 5-15 thousand rubles, since funds have been collected for no more than three years.
About 20 thousand rubles will be received by citizens who made contributions for their old age to the account of a private Pension Fund.
If you don't know how much you can take out once in five years, find out about the size of your retirement savings. The funded part is completely identical to pension savings. In this case, the time of pension accruals is taken into account.
To get more accurate information, contact the RF Pension Fund branch. You can also obtain the necessary data using the official State Services portal.
What to do if the employer did not pay contributions to the Pension Fund?
