Relevance. The article discusses one of the most pressing social problems of present-day Russia — the pensions of the older generation. In relation to adopting the law (2013) to reform the current system of mandatory pension insurance, which has brought significant changes in the funded pension insurance. Object. Pension reform in 2013–2014. Social aspects, the economic entity, the regulatory system of calculating the pension fund, the socioeconomic aspect of labour motivation in pension legislation, the principles of a differentiated approach and pension rights. Subject of the Study. The place and role of funded pension insurance system in the economic development of the country. Empowering the individual to ensure their old age due to a funded pension system. Conditions and the order of appointing and paying the funded pension. Funded pension insurance as a special type of insurance coverage with its own rules and features. Procedure for financing insurance premiums. Provision of the pension fund for mandatory pension insurance. Paymaster reserve. System of guaranteeing the rights of the insured in the system of funded pension insurance. Purpose. Formation of methodological foundations in discovering the essence of the pension reform in 2013–2014. Its component regulatory system, sexual orientation and economic mechanisms. Main Directions of the Article. The nature of the key category of funded pension insurance — property for retirement savings has been analized. The author’s interpretation has been given. Much attention is paid to the problems of formation, preservation conditions and solvency payments of the funded pension.
funded pension, special pension payments, retirement savings, investment, a paymaster reserve, insurance premiums , the system guaranteeing the rights, a pension fund, private pension funds, the funding system, a guarantee fund, a warranty case.
Неотъемлемой составляющей пенсионной реформы 2014 г. стала модернизация накопительного пенсионного страхования. В этой связи были приняты Федеральный закон «О накопительной пенсии» (№ 424-ФЗ от 28 декабря 2013 г.) и Федеральный закон «О гарантировании прав застрахованных лиц в системе обязательного пенсионного страхования в Российской Федерации при формировании и инвестировании средств пенсионных накоплений и осуществлении выплат за счет средств пенсионных накоплений» (№ 422-ФЗ от 28 декабря 2013 г.). Одновременно были внесены существенные содержательные изменения в действующие федеральные законы «О негосударственных пенсионных фондах», «О порядке финансирования выплат за счет средств пенсионных накоплений», «Об инвестировании средств для финансирования накопительной пенсии в Российской Федерации» и др.
Общая направленность этих изменений — установление правовых, финансовых и организационных мер, обеспечивающих повышение эффективности и надежности защиты прав и интересов граждан, застрахованных в накопительной пенсионной системе Российской Федерации, введение для этого новых финансовых и экономических механизмов и инструментов, правил и норм [1; см. также: Курманов, 2013, 13, с. 53–58; Варламова, Гулюгина, 2013, 15, с. 69–76; Бобков, Гулюгина, Варламова, Одинцова, 2013, 14, с. 59–68]. Но в обществе продолжается дискуссия: сохранить обязательный характер накопительной пенсии или реформировать ее в добровольную. Сегодня действуют нормы и правила, установленные Федеральным законом № 422-ФЗ, по которым будет назначаться накопительная пенсия в ближайшие годы тем, кто ее «заработал».
1. Federal’nyy zakon ot 28 dekabrya 2013 g. «O nakopitel’noy pensii» № 424-FZ [Federal Law of 28 December 2013 “On funded pension» № 424-FZ].
2. Postanovlenie Pravitel’stva Rossiyskoy Federatsii ot 25 dekabrya 2012 g. № 2524-r «O strategii dolgosrochnogo razvitiya pensionnoy sistemy Rossiyskoy Federatsii na period do 2030 g.» [Resolution of the Government of the Russian Federation of December 25, 2012 № 2524-r “On a long-term strategy of the pension system of the Russian Federation for the period up to 2030”].
3. Federal’nyy zakon ot 2 dekabrya 2013 g. «O byudzhete Pensionnogo fonda Rossiyskoy Federatsii na 2014 g. i planovyy period 2015-2016 godov» № 320-FZ [Federal Law of December 2, 2013 “On the budget of the Pension Fund of the Russian Federation in 2014 and the planning period of 2015-2016» № 320-FZ].
4. Federal’naya sluzhba gosudarstvennoy statistiki. Rossiya v tsifrakh. 2013 g [The Federal State Statistics Service. Russia by the Numbers. 2013].
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