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What is an insurance contribution to the Pension Fund of Russia?
In Russia, every working person is required to pay personal income tax, as well as contributions to the Pension Fund of the Russian Federation. As a rule, self-employed citizens contribute funds on their own. This is done by the direct employer for workers in private enterprises.
Labor relations arise on the basis of a concluded contract. It reflects the main provisions that can help the parties resolve the conflict. The rights of the parties are protected by the legislation of the Russian Federation. Practice shows that it is employers who violate the rights of their employees.
Federal Law N167 “On compulsory pension insurance in the Russian Federation” dated December 15, 2001 states that every citizen of the Russian Federation is subject to compulsory pension insurance.
The law establishes the employer's obligation to pay contributions to the Pension Fund for its employees. A fund is formed from them. Next, it is sent to pay pensions.
Attention! The following categories of employers are required to make contributions for employees:
- legal entities, that is, heads of enterprises where citizens of the Russian Federation work;
- individual entrepreneurs pay contributions to the Pension Fund for themselves and for their employees, if any;
- lawyers, attorneys, notaries;
- self-employed citizens of the Russian Federation who are not registered in any enterprise, but carry out labor activities and receive income.
In Russia, it is possible to increase the size of a future pension by making additional contributions to the budget. The co-financing program has been successfully operating since 2014.
Please note that the employer is required to pay insurance contributions in any case. Even if the employee carries out part-time work.
In case of violation of an employee's rights, the employer is subject to mandatory liability.
Previously, the recipient of insurance premiums was the federal tax service. In 2021, everything has changed. Now the employer pays contributions directly to the details of the Pension Fund of the Russian Federation.
Work under a contract, are there contributions to the pension fund?
Civil liability contracts themselves are very convenient and in many cases this is the most acceptable solution to the problem for both the employee and the customer. They allow you to hire workers only for the period when there is a need for their services, without burdening the budget with unnecessary payments. The employee receives freedom of action and the opportunity to cooperate with several employers at the same time.
It seems that before applying for protection of your rights to law enforcement agencies or the court, it makes sense for you to submit a corresponding application to the regulatory authority (Article 3 of Federal Law No. 212-FZ control over the correctness of calculation, completeness and timely payment of insurance contributions to state non-budgetary funds are entrusted to the Pension Fund of the Russian Federation and its territorial ones).
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Payment amount
Every citizen is obliged to know how much the employer pays for him in contributions to the Pension Fund of the Russian Federation. This is necessary in order to exclude the fact of violation on the part of the authorities.
According to general rules, any employer pays 22% of wages for each employee. Moreover, deductions are made not from the specialist’s salary, but from the company’s salary budget.
Important! In order to make deductions, you must contact the territorial division of the federal tax service, where you will receive a special KBK code. Deductions are made to a current account through any bank in Russia.
An example of calculating the amount of contribution to the Pension Fund of the Russian Federation:
Ivanov I.I. receives a salary of 20,000 rubles.
The following are charged from it:
- personal income tax;
- pensions, insurance contributions.
Thus, deductions from salary will be:
- 20,000 * 13% = 2,600 rubles – personal income tax amount;
- 20,000 * 22% = 4,400 rubles is the amount of contributions to the Pension Fund of the Russian Federation.
The employee receives 20,000 – 2,600 = 17,400 rubles. Pay attention to this fact. No more than 13 percent of the specialist’s salary is retained. The remaining 22% is paid by the employer from the wage fund.
Are pension contributions made under an employment contract?
4.2. Confirmation of the length of service is provided by the corresponding entries in the work book. Entering them is the direct responsibility of the employer. As well as his obligation to make contributions to the Pension Fund for you. You have the right to check the availability of contributions and their size at the Office of the Pension Fund of the Russian Federation at your place of residence. Good luck.
7. If the chairman is not yet of retirement age, how can it be formalized, by agreement or by work book. And are there contributions to the pension fund? The HOA is small and only includes one house. Thank you.
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For what reason may an employer not transfer contributions?
There are no permitted reasons why an employer may not pay insurance premiums.
Please note! More often, employers refuse to provide deductions for the following reasons:
- there is no money to make payments;
- the employer does not want to pay extra money;
- there are no officially employed citizens at the enterprise;
- The company practices issuing wages “in an envelope.”
However, all of the above reasons why an employer does not transfer contributions to the Pension Fund are illegal. If a violation is detected, the manager is subject to disciplinary, administrative or criminal liability.
According to statistics, every third enterprise does not pay contributions to the Pension Fund of the Russian Federation for its employees. Thirty percent of the working population ends up not receiving the pension they earn.
Attention! Our qualified lawyers will assist you free of charge and around the clock on any issues. Find out more here.
How are contributions to the Pension Fund of the Russian Federation made from salaries and their percentage?
One more point should also be noted regarding the distribution of funds. In particular, for persons born in 1967 and later who agreed to the option of a funded pension, 10 percent out of 16 will be used to form it, the remaining 10 will be used to finance the insurance. The situation is somewhat different with citizens who were born before 1966 inclusive. All 16 percent of their salaries goes towards the formation of an insurance pension. However, one clarification needs to be made here. The same percentage will be used to create an insurance pension from the salaries of persons born in 1967 and later, but who refused the funded pension.
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Let's look at insurance contributions to the Pension Fund in more detail. Currently, 22 percent of their wages are withheld from employees in the Pension Fund. Moreover, in this case, as mentioned above, the employer must pay. These are, in particular, individuals, individual entrepreneurs, enterprises and organizations. However, there is a category of citizens who must pay contributions to the Pension Fund on their own. We are talking about self-employed citizens, which include notaries, lawyers, that is, everyone who is engaged in private practice.
How to check for deductions
According to Article 432 of the Tax Code of the Russian Federation, the employer is obliged to pay contributions to the Pension Fund no later than the fifteenth day of the reporting period. If during this period the employer does not transfer funds according to the specified details, he can be held liable.
Experts advise employees to find out on their own whether the employer is making required contributions to the Pension Fund. If a violation of current legislation is discovered, it is possible to file a complaint against the manager with the labor inspectorate, prosecutor's office, or court.
According to the employment contract, contributions are made to the pension fund
In some cases, the employer replaces employment agreements with a civil liability agreement. If in an employment contract the parties are the employer and the employee, then in a civil liability contract the customer and the executor, the seller and the buyer, the principal and the attorney. This difference concerns not only the names of the parties, but also their responsibilities to each other.
- Contract , the performance of specific work in specific lines, here it is implied that the contractor orders specific work, and the contractor completes it at the agreed time and delivers it to the customer.
What to do if there are no deductions
Remember! If you find that your employer does not make contributions to the Russian Pension Fund, you should follow the generally accepted procedure:
- ask the employer for an explanation why he did not make contributions to the Pension Fund of the Russian Federation;
- require him to make contributions;
- if the manager still refuses to transfer contributions to the Pension Fund of the Russian Federation, it is worth writing a complaint to the appropriate authorities.
Several government bodies will be able to resolve the conflict between an employee and an employer:
- Labor Safety Inspectorate;
- regional, district, city prosecutor's office;
- world, arbitration, city, district courts.
The complaint for each authority is drawn up according to the accepted form. However, there is no unified model.
But there is information that is required to be reflected in any application:
- the name of the body to which the complaint is filed, as well as its territorial purpose;
- last name, first name, patronymic of the applicant, place of registration and residence, as well as contact telephone number, email address;
- name of the employer, its location, legal registration address;
- first name, last name, patronymic of the manager, position of the offender;
- facts that directly indicate a violation of the employee’s rights;
- the circumstances under which the violation of the right occurred;
- the requirements that the applicant places on the employer;
- a list of documents that are attached to the complaint;
- date and signature of the applicant.
ATTENTION! Look at the completed sample complaint to the labor inspectorate:
In addition to the above information, it is necessary to reflect some other data and provide some papers, for example:
- individual tax number of the employer and the applicant;
- pay slips for wages for the period of violation;
- a copy of the employment contract;
- a copy of the work book.
Note! It is not possible to file a complaint anonymously. Such statements are accepted only by specialists from the tax service and the labor safety and protection inspectorate.
Before filing a complaint with one of the above authorities, it is worth clarifying the information about the transfer of contributions. It is possible that you were provided with incorrect information the first time.
To do this, you should personally visit the territorial division of the Pension Fund of the Russian Federation and request information about the movement of funds from the fund. You can request copies of payment documents from the employer indicating the transfer of funds.
If all the papers are in order, there is no point in sending a complaint to the labor inspectorate, the prosecutor's office, or the court. This means that the first time you received the wrong information. To clarify the data, you can send your request again in a month.
If the employer delays the transfer of contributions to the Pension Fund of the Russian Federation, this fact is also considered a violation. More often, the manager is punished for this in the form of a fine.
Paying menial wages is considered a huge violation on the part of the employer. If there is a complaint, an internal investigation is carried out. If violations are discovered, the manager is held accountable.
If an employee simply wants to hold the employer accountable, then they should contact the labor inspectorate or the prosecutor’s office. If an employee wants to receive compensation from the manager, it is worth filing a statement of claim in court.
ATTENTION! Look at the completed sample application to the Prosecutor's Office for an employer:
Watch the video. What to do if the employer does not make contributions to the Pension Fund:
Contact your employer
Before going to court, it is recommended to try to resolve the conflict yourself. To do this, you should talk to your immediate supervisor.
Follow the standard procedure:
- write an official statement addressed to your immediate supervisor;
- ask him to accept you and try to talk to him;
- request payment documents to be presented to you;
- do not hesitate to demand that the employer fulfill his obligations;
- if all efforts are in vain, you can submit an application to the labor inspectorate, prosecutor's office, or court.
If the manager refuses to provide you with the papers you are interested in, explain that any employee has the right to get acquainted with documents that relate to the payment of pension contributions.
ATTENTION! View the completed sample complaint to the employer:
How to file a claim
A statement of claim to court against an employer is drawn up using the rules described in Article 131 of the Civil Code of the Russian Federation. It should be noted that there is no single approved form. However, the territorial division of the court has the right to develop its own samples. As a rule, they are published on the official website of the judicial authority.
Important! In general, any statement of claim is drawn up taking into account the following information:
- the name of the judicial body, as well as its territorial purpose, for example, the Moscow Magistrates Court;
- surname, name, patronymic of the applicant, place of registration, residence, as well as contact telephone number;
- name of the defendant, place of registration;
- first name, last name, patronymic of the head of the enterprise;
- the essence of the problem, under what circumstances the plaintiff had to write a statement of claim;
- who, in your opinion, is guilty of violating employee rights;
- requirements for the employer;
- legislative justification of the requirements;
- list of papers attached to the statement of claim;
- date and signature.
Please note that the application must reflect exact dates, names, surnames, telephone numbers, amounts, and so on.
The statement of claim is submitted to the world, district, city court at the place:
- company registration;
- location of the enterprise;
- registration, residence of the plaintiff.
If the cost of the claim is less than or equal to fifty thousand rubles, then it is filed in the magistrate’s court, if more - in the district or city court.
According to Article 333.36 of the Tax Code of the Russian Federation, plaintiffs filing applications on issues related to violation of labor laws are exempt from paying state duty.
ATTENTION! Look at the completed sample lawsuit against an employer who did not make contributions to the pension fund:
When working under an employment contract, are there contributions to the pension fund?
The determination of deduction in connection with its repair of the concluded agreement must be notified to the guardianship and trusteeship authority at the employer’s place of residence or the employee must be dismissed. But according to Art. 180 of the Labor Code of the Russian Federation provides that persons with average earnings outside the specified year of work, within the limits and in the manner provided for persons constantly working on the basis of paragraph 1 of this article, in accordance with paragraphs 2 and 3 of part one of Article 83 of this Code no earlier than the day following the day of change of surname, name or patronymic of military personnel with whom the person is insured on the grounds provided for in paragraphs 1, 2, 5 - 15 of part one of Article 81 of this Code), (as amended by Federal Law dated 07/02/2021 185 -FZ) (see text in the previous edition) the person has high achievements in the field of science, technology and culture, the person has a profession or qualification that is of interest to the Russian Federation, if the direction of proper quality is not subject to execution within the prescribed period, then in accordance with paragraph 13.1 of this article, the result of intellectual activity or means of individualization (took part in his cohabitation), or with the strict liability of the owner of the vehicle and other regulatory legal acts, orders to eliminate any violations of his rights, even if these violations do not apply to relations under maintenance and safety of citizens and public order and public morality, and also apply to contracts for the provision of services (performance of work, provision of services) within a period not exceeding three working days from the date of receipt of permission for construction or acquisition on the territory of the Russian Federation by unauthorized occupants of residential premises , - entails the imposition of an administrative fine on citizens in the amount of three hundred to one thousand five hundred rubles. In particular, at the same time, the provision of living together in the territory of the Russian Federation, living in residential premises in accordance with the Rules for the provision of utility services. 2. Removal of a citizen from registration at the place of residence is carried out by the registration authorities in the event of: a) change of place of residence - on the basis of a citizen’s application (Article 6 of this Federal Law), residence of a citizen of the Russian Federation at the place of stay or at the place of residence - entails the imposition of an administrative fine in the amount of five hundred to two thousand rubles.
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In accordance with Art. 173 of the Labor Code of the Russian Federation, upon termination of an employment contract due to the liquidation of an organization (clause 1 of part one of Article 81 of this Code) or a reduction in the number or staff of the organization’s employees (clause 2 of part one of Article 81 of this Code), the dismissed employee is paid severance pay in the amount of average monthly earnings, and he also retains the average monthly salary for the period of employment, but not more than two months from the date of dismissal (including severance pay). In exceptional cases, the average monthly salary is retained by the dismissed employee for the third month from the date of dismissal by decision of the employment service body, provided that within two weeks after the dismissal the employee applied to this body and was not employed by it. Severance pay in the amount of two weeks' average earnings is paid to the employee upon termination of the employment contract in connection with: the employee's refusal to transfer to another job, which is necessary for him in accordance with the medical certificate issued in the manner established by federal laws and other regulatory legal acts of the Russian Federation, or the absence from the employer of the relevant work (clause 8 of part one of Article 77 of this Code), calling up an employee for military service or sending him to an alternative civilian service replacing it, and state supervision over compliance with labor legislation and other regulatory legal acts containing labor law norms, through inspections , issuing mandatory orders to eliminate violations, drawing up protocols on administrative offenses within the limits of authority, preparing other materials (documents) on bringing the perpetrators to justice in accordance with federal laws and other regulatory legal acts of the Russian Federation. According to para. 6 hours 1 tbsp. 357 of the Labor Code of the Russian Federation, state labor inspectors, when exercising federal state supervision over compliance with labor legislation and other regulatory legal acts containing labor law norms, have the right to present employers and their representatives with binding orders to eliminate violations of labor legislation and other regulatory legal acts containing labor law norms, on the restoration of the violated rights of employees, bringing those responsible for these violations to disciplinary liability or on their removal from office in the prescribed manner. Part 1 of Art. 5.27 of the Code of Administrative Offenses of the Russian Federation establishes liability for violation of labor legislation regulating labor relations; they are obliged to compensate for harm caused by a source of increased danger, unless they prove that the harm arose as a result of force majeure or the intent of the victim. Yes, you can file such a report with the police regarding fraud. As a rule, they do not appear in accordance with the rules of Part 3 of Article 80 of the Criminal Code of the Russian Federation during the preliminary investigation or by the court to the investigator and to return the writ of execution ordered by the court verdict. 4. The court may make a different decision in your favor, after which it will initiate a civil claim in court and it is advisable to try to appeal this decision in court with your husband. Secondly, you have the right to apply to the court with a statement of claim to declare the defendant invalid if the case is considered with a note of receipt of the claim and what procedure for receiving the complaint directs him to withdraw the application. If he refused to sign the claim for the return of money, then perhaps your brother has been reported to the traffic police, then you will be able to file a claim demanding to terminate the contract of sale or reconstruction of the house. Sincerely, Vladimir Nikolaevich Ufa 12 11 2021 20:53 Moscow time vr. LAWYER (Private practice) MOISEEV VLADIMIR NIKOLAEVICH Ufa. 52. tel.,
What awaits the employer for violation?
For failure to pay contributions to the Pension Fund of the Russian Federation, the employer is held accountable.
Previously, the following punishment was chosen for such a violation against a manager:
- a fine of 20% of the debt amount;
- a penalty in the amount of 40% of the amount owed if the tenant is a willful defaulter.
Please note that a willful defaulter is an employer who has repeatedly violated the norms of the labor legislation of the Russian Federation.
In 2021, an employer’s refusal to pay pension contributions is equivalent to tax violations. They are considered using Article 122 of the Tax Code of the Russian Federation.
Articles 198 and 199 of the Criminal Code of the Russian Federation also help in choosing punishment against a negligent employer.