Features of paying land tax for pensioners (benefits) in 2020

Legislation

Increases in the basic payment to pensioners who have reached 80 years of age are regulated by Law No. 400 Federal Law of December 28.

2013 and Government Decree No. 249 PP dated March 18.

2015. Benefits for utility services are prescribed in Article No. 169 of the Housing Code of the Russian Federation, and benefits in the field of medical services are determined by order of the Ministry of Health and Social Development No. 255 dated 22.

11. 2004.

Read about old-age pension here.

What benefits and additional payments are provided to the pension?

In addition to cash payments, pensioners who have reached the age of 80 are entitled to benefits. These preferences are provided in the following areas:

• healthcare;
• housing and communal services;
• transport;
• taxes.

Medical care for people over 80 years of age

Most pensioners over 80 years of age are most interested in government assistance related to the healthcare sector. Elderly pensioners are provided with the following benefits:

• purchasing medicines at a discount;
• voucher to a medical institution;
• compensation for travel to the place of treatment;
• extraordinary care in medical institutions;
• compensation for the cost of prostheses.

For citizens over 80 years of age, medications are sold at a 50% discount if they are purchased no later than 10 days from the date the prescription is issued. Once every two years, a pensioner has the right to undergo treatment in a sanatorium-resort organization. He is also compensated for travel to and from the place of treatment.

In all public medical institutions, elderly people over 80 years of age receive medical services out of turn. This applies to both appointments with a specialist and undergoing prescribed procedures. Partial or full compensation for the cost of prosthetic services is allowed.

Read about what lump sum payments are due in this material.

This benefit does not apply to dental prosthetics associated with the use of precious metals or expensive foreign-made components.

Utilities

In the housing and communal services sector, persons over 80 years of age are entitled to a 50% discount on utility bills. To receive benefits, you must submit the following documents to the social protection department:

• passport;
• application for benefits;
• documents confirming housing rights;
• information about the income of the pensioner and his family members;
• receipt stubs for paid bills for housing and communal services.

Expert opinion

Smirnov Vladislav Vyacheslavovich

Legal consultant with 10 years of experience. Specialization: family law. Law teacher.

In addition, in the regions there may be a benefit that allows you to reduce payments for major home repairs. In some regions, citizens over 80 years of age are completely exempt from payments for the repair of residential buildings.

Transport benefits upon reaching age 80

The issue of providing pensioners over 80 years of age with any transport services is also being decided at the regional level. This could be a regularly paid additional amount to your pension or the opportunity to purchase a travel ticket on preferential terms. In some regions, it is possible to use discounted travel on electric trains or commuter trains.

The ticket is purchased at a discount using a pension document.

Tax

For persons over 80 years of age, the following tax preferences are provided:

• exemption from income tax;
• tax deduction when purchasing real estate;
• reduction in the amount of land tax;
• the tax levy on your own real estate will be removed.

If a pensioner files a claim in court regarding a property dispute in an amount of less than 1 million rubles, then he is exempt from paying the state fee.

Other types of help that an older person has

Many pensioners who have reached the age of 80 continue to successfully work and engage in scientific or teaching activities. In this case, they have the right to an unpaid two-week vacation at a time convenient for themselves, and upon dismissal from their place of work, they do not require required work. In some regions, persons over 80 years of age are completely exempt from transport tax if the vehicle has a power of up to 100 l/s.

Read what benefits a Veteran of Labor has here.

Older pensioners are primarily given places in nursing homes, boarding schools and boarding houses. In some cases, the state may provide free assistance from a social worker.

Such employees can go to the pharmacy to buy medicine, bring food and clean the apartment. At the regional level, targeted assistance to the elderly may be provided.

Increased amount of insurance pension

According to Part 1 of Art. 17 of Law No. 400-FZ, citizens who have crossed the 80-year mark receive the right to double the amount of a fixed pension payment. That is, the main part of the pension, which is paid to all elderly people, is doubled.

If you are paid a social pension, for example for the loss of a survivor, and you are already 80 years old, you can switch to an insurance pension, then you will be entitled to a double fixed payment plus bonuses.

1. Having worked in the Far North for at least 15 years. The bonus is set at 50% of the fixed payment.
2. Have worked in an area equated to the Far North for more than 20 years. The surcharge is 30% of the fixed amount.

How to receive these payments? Recalculation of pensions for citizens who have turned 80 years old is carried out by the Pension Fund authorities independently on the basis of data from personalized registration of citizens. Thus, the fixed payment is doubled and automatically indexed annually.

To receive additional support for dependents, it is necessary to submit to the Pension Fund a package of documents confirming family ties with the citizens for whom assistance is requested, as well as an extract from the household confirming joint residence. In addition, certificates or receipts will be required indicating that the dependent needs additional payments.

For example, this could be a check for full-time education for the grandson of a pensioner who has no other sources of income.

Taxation of mutual funds

1. A certificate stating that you have tax resident status in a foreign country.
2. A document indicating income received and fees paid outside the Russian Federation (confirmed by the fiscal authorities of the resident country).

In the vast majority of cases, the investment deduction and personal income tax are calculated, withheld and transferred to the budget by the fiscal agent - the management company of your mutual fund. This occurs within 30 days from the date of payment of income to the investor, so when planning to redeem or sell securities through the management company, require a full calculation of the economic and tax efficiency of the transaction:

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Benefits for citizens over 80 years of age

In addition to the increased insurance pension, elderly people over 80 years of age can count on a number of benefits. They are provided mainly by regional legislation.

Let’s take a closer look at what support measures a pensioner is entitled to.

Compensation for utility bills

Pensioners, depending on the size of their pension and region of residence, can count on compensation of 50% of housing and communal services costs.

Not all regions provide such a benefit, so you should contact your local administration to find out if it is provided in your constituent entity of the Russian Federation.

To apply for assistance, you must contact the social protection authority with the necessary package of documents. You can also get support through the MFC.

To receive compensation you must provide:

• statement;
• documents evidencing ownership of the premises (or confirming the right to use);
• receipts indicating the amount payable for utility services provided;
• income certificates;
• an extract from the household about the composition of the family.

You can receive compensation for utility bills as early as the month of your application.

In addition to compensation for housing and communal services, Part 2.1 of Article 169 of the Housing Code of the Russian Federation establishes the possibility of exempting pensioners who have already turned eighty from paying contributions for major repairs of apartment buildings. This subsidy is provided for by federal legislation, and if it is supported by regional authorities, it is paid from the state budget.

Medical benefits

Most regions provide the following benefits to pensioners over 80 years of age:

• discount on the purchase of medications in the amount of 50% of their cost (medicines are issued only upon presentation of a doctor’s prescription);
• providing vouchers to medical sanatoriums;
• compensation for the cost of travel to the place of treatment;
• extraordinary care in medical institutions;
• free prosthetics or partial compensation for the cost of prosthetic products;
• priority provision of places in boarding houses and nursing homes;
• possibility of hiring a social worker.

You can receive these types of medical care through the Pension Fund.

Other types of benefits

Social service packages also include the following types of support.

1. Transport benefits. For pensioners, provision is made for the issuance of travel tickets, seasonal compensation for part of the travel, and compensation for travel included in the pension. The benefit usually applies within a specific territory, but if we are talking about a trip to a medical institution, the cost of tickets for railway transport, or, less often, air transport, is fully or partially compensated.
2. Tax benefits. Pensioners in Russia do not pay personal income tax. When purchasing housing, older people have the right to a tax deduction. Land taxes from pensioners are levied at a lower rate. In addition, the state duty on some government services has been reduced. In many regions, citizens over 80 years of age are not charged transport tax at all or are charged at a discount.
3. Housing benefits. Pensioners without housing are provided with real estate under social rental agreements.
4. Legal assistance. Pensioners can use the services of lawyers free of charge.
5. Labor benefits. If a pensioner still has the strength to work, he can count on an additional two-week vacation at his own expense, and he is also allowed not to work for 2 weeks in case of dismissal at his own request.

It should be said that some of these benefits are provided in different regions with some reservations, so the list of types of support must be clarified separately in each case.

Types of support in Moscow and St. Petersburg

Expert opinion

Smirnov Vladislav Vyacheslavovich

Legal consultant with 10 years of experience. Specialization: family law. Law teacher.

In Moscow, the category of people over 80 years of age is not identified as a separate group. However, in 2020, capital pensioners can count on the following types of support:

• the right to free travel around the city (except for taxis) or the right to compensation for using transport;
• free provision of dental care, including prosthetics (except for the use of precious metals and metal-ceramics).

In St. Petersburg, citizens who have reached their 80th birthday are also not included in a separate category. The city's Social Code only contains a stipulation that pensioners over eighty with a 2nd disability group are entitled to compensation for transportation services.

A pensioner in the city on the Neva has the right to the following types of support:

• monthly supplement to pension in the amount of 576 rubles;
• 100% compensation for major repairs;
• exemption from payment of transport tax for 1 domestic vehicle;
• a full package of medical services, including dental prosthetics (except for precious metals) and annual travel vouchers.

If you are a veteran, a participant in the Second World War, a home front worker or a child of war, you have the right to a longer list of social support both in Moscow and St. Petersburg.

Benefit for caring for citizens over 80 years of age

Most old people in their old age require outside care. In view of this, a pensioner may ask the local administration to provide him with an assistant from among relatives or even strangers.

Since the assistant needs a lot of time to be close to the old man, the state pays him a monthly assistance in the amount of 1,200 rubles (Decree of the President of the Russian Federation No. 1455). In addition, the time spent caring for an elderly person is counted in the insurance period - 1.8 per year of care (clause 6, part 1, article 12 of Law No. 400-FZ).

Conditions for receiving compensation for caring for the elderly:

• the assistant is able to work, but does not work due to the need to care for the elderly (the recipient of compensation cannot be an individual entrepreneur or engage in any paid activity);
• the assistant should not be a recipient of a pension, including a social one;
• the assistant should not be a member of the employment center and receive payments as an unemployed person.

Compensation is awarded along with the pension to the citizen in need of care. In order for your assistant to accumulate pension points, as well as to process the specified payment, you must perform the following steps:

1. submit applications to the Pension Fund from the pensioner and from the assistant to receive a payment;
2. bring the passports of the parties to the Pension Fund;
3. with the application, provide a certificate stating that the assistant does not receive any other type of income.

If an old man receives a pension from several structures, then only one of them pays compensation. To avoid confusion, you must provide the authority from which you plan to receive compensation with a certificate of non-receipt of money from another department.

Care for the elderly can be provided not only by adult citizens, but also by relatives who are over 14 years old. But their caregiving activities will not be counted towards the insurance period.

To register care, you need the consent of the guardianship authority and one of the parents of the minor. A child can help an old man only during extracurricular hours.

Increase in pension at 80 years old

The Pension Fund of Russia (hereinafter referred to as the PFR) monitors the age of the insured person independently. Upon reaching his 80th birthday, the old-age insurance benefit is indexed automatically. The pensioner does not need to apply anywhere - he will begin to receive an increased payment from the month following his date of birth. The increase in benefits due to a person over 80 years of age has 3 types of additional payments:

1. increased EF;
2. additional payments for disabled dependents;
3. payments for elderly care.

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Fixed payments

The size of the basic CF for the insurance part of the old-age benefit is 4892.9 rubles for 2020, and for an elderly person over 80 it is increased to 9965.8 rubles. This rule does not apply to pensions (hereinafter referred to as pensions) of any other type: social, military, survivor, disability, unemployment. Citizens who have work experience in the Arctic are entitled to an increase to the already doubled FV:

• plus 50% for citizens with at least 15 years of service in the Far North (hereinafter - KS) - 14,948.7 rubles;
• plus 30% for pensioners with work experience of 20 years or more in territories equated to the KS - 12,955.5 rubles.

Additional payment for dependents

A disabled person who is constantly financially supported by the breadwinner is considered a dependent. If an elderly pensioner supports a family member or close relative who is unable to earn money, he is entitled to additional compensation. Formats for payment of allowance for disabled dependents:

• for 1 person - 1/3 of the PV, which is 4892.9 / 3 = 1631 rubles;
• for two – 2/3 of the PV: 4892.9 / 3 x 2 = 3262 rubles;
• for three - the full size of the PV is equal to 4892.9 rubles.

Caring for an 80-year-old pensioner

Often older people need care. Persons who take care of them are entitled to a monthly cash payment (hereinafter - EDV). Financial resources are accrued to the elderly citizen along with the pension, but are due to the person who cares for him. An elderly person must settle accounts with those who care for him. In 2019, the amount of benefits for caring for a pensioner over 80 years of age was increased to 1,200 rubles per month. A citizen who:

• has no outstanding convictions;
• reached the age of 16;
• has no disability;
• has reached the age of 14, but has received the consent of parents or an employee of the guardianship authority to care for an elderly person and assign the appropriate EDV;
• does not have alcohol and/or drug addiction;
• during the period of registration of payment for care of the elderly, the person does not receive any other types of government benefits, including unemployment;
• received the consent of the ward, subject to his legal capacity.

Caring for an elderly citizen over 80 years of age is considered work, and the corresponding government payment is considered a salary for it. A person who takes care of an elderly person and receives EDV for this is awarded pension points towards the future insurance part of the old-age benefit in the amount of 1.8 per calendar year. A citizen caring for an elderly person can:

• not be a relative of the elderly person he cares for;
• to care for several elderly citizens - benefits will be assigned for each ward;
• has the right to spend the money received from the state as he wishes.

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You should apply for registration of a self-employment document for caring for an elderly pensioner at the Pension Fund of the Russian Federation - both applicants must appear: the citizen who requires care, or his official representative and the person intending to provide it. The following documents will be required:

• Civil passports of the Russian Federation of both applicants.
• Work records of an elderly pensioner and the person who is going to take care of him in the future.
• Application of an applicant for EDV to care for an elderly person.
• A certificate confirming that the citizen who will take care of the elderly pensioner does not receive any other types of government assistance.
• Application by an elderly person with consent for the applicant to provide care for him. The paper can be drawn up and submitted by the legal representative of the pensioner if the latter is deprived of legal capacity.
• A document from the employment center stating that the applicant for caring for an elderly person does not receive unemployment benefits and is not looking for employment.

Supplements to pension payments

Upon reaching 80 years of age, a pensioner becomes entitled to additional financial assistance. There are two types of federal preferences:

• Additional increase to the already paid pension;
• Possibility to arrange payment for the care of a pensioner of this age.

Disabled people of group I cannot count on an increase in their pension in the form of additional payment. Their pensions were increased initially, so they do not increase upon reaching the 80-year mark.

The amount paid to centenarians is equal to the basic old-age pension. In 2018 it is just over 4,500 rubles. Calculating surcharges is complicated. The minimum pension of an 80-year-old pensioner will be not 4556, but 9212 rubles.

However, local authorities are also given the right to care for older people in need of support. Payments are often provided at the local level.

Separate conditions are provided for persons who worked in the Far North:

• Experience of more than 15 years in the Far North gives a plus of 50% to the payment;
• Experience of more than 20 years under equal conditions gives + 30% to the payment.

Separately, it is worth considering situations if the pensioner himself has dependents. Each of them is entitled to 1/3 of the basic pension. Under conditions:

• There are no more than 3 dependents;
• The dependent does not receive a survivor's pension.

How does indexing work?

Expenses are growing, and therefore payments are periodically indexed. Automatic pension supplements upon reaching 80 years of age are indexed, as a rule, annually and are directly linked to the size of the basic pension.

As for payments for the care of a centenarian, everything is less rosy. Not only is their amount not large at all - 1,200 rubles, but it is also not subject to regular indexation.

Of course, this amount is negligible within the scope of expenses for an elderly person, but it will not be superfluous in the budget.

Expert opinion

Smirnov Vladislav Vyacheslavovich

Legal consultant with 10 years of experience. Specialization: family law. Law teacher.

If assistance is indeed provided by a non-family member on a reimbursable basis, then the pensioner himself can negotiate additional payment, and this amount from the state will be a help.

Should pensioners pay land tax?

• Hero of the Russian Federation, USSR, full holder of the Order of Glory;
• disabled people of the first and second groups, childhood;
• veterans and disabled people of the Second World War, as well as other battles;
• persons affected by the Chernobyl disaster , the Mayak accident, the situation on the Techa River and the Semipalatinsk test site;
• liquidators of emergency situations with thermonuclear, nuclear and atomic weapons;
• disabled people who received this status due to radiation sickness.

For example, the Moscow city authorities are authorized to provide additional benefits and supplement the benefit lists with other persons, at their discretion, but within the framework of the law. All data about this is freely available both at the stand in the city administration and on the official website.

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Elderly care supplement

If an elderly centenarian experiences health problems that are so severe that they require outside care, then he is entitled to an additional payment to pay for the services of the person who will provide this care.

The money is paid along with the pension, after which the pensioner himself transfers it to the assistant.

The requirements apply to both parties, as follows:

• Neither a pensioner nor a caregiver should work, have an individual entrepreneur, or receive unemployment benefits.
• The pensioner must be over 80 years old, and the assistant must be over 14 years old.

The period of caring for a long-lived person can be included in the length of service if formalized work activity was carried out before and after it.

Do I need to pay for major repairs after 80 years?

“Dear editors! Tell me what to do. In January, all central channels in the country reported that amendments to the Federal Law on Capital Repairs of Apartment Buildings had been adopted. According to these amendments, pensioners over 80 years of age living alone are exempt from paying for major repairs. I am 86 years old. I live and am registered in the apartment alone. But the receipts for major repairs keep coming! I didn't pay for January. I thought there was some kind of mistake. But they have already sent invoices for February and March. So should I pay or not? (Tamara Ivanovna)

The federal law, which came into force on January 1, 2020, indeed exempted Russians over 80 years of age from contributions for major repairs. Head of State Vladimir PUTIN signed a law giving regional authorities the right to exempt single pensioners over 80 from contributions for capital repairs. For those single citizens who are over 70 years old, there is a 50% discount on major repairs. Also, a 50 percent discount is provided to disabled people of groups I and II, disabled children and citizens with disabled children. However, the key here is: the law gives regional authorities the right to exempt contributions. That is, the decision whether to release or not remains with the subject of the Federation, in our case - the authorities of the Irkutsk region.

Types of benefits for pensioners after 80

In addition to material payments, there are a number of additional benefits for pensioners after 80 years of age. They are provided in almost all areas.

Benefits when paying for housing and communal services

Any pensioner who has celebrated his 80th birthday has the right to receive a 50% discount on housing and communal services. To do this, he himself or his representative must visit the territorial office of the social service. provision. You will need to have with you:

• beneficiary's passport;
• paid utility bills for the last month;
• an extract from the house register or a certificate of family composition;
• title documents for housing.

On-site staff will help you fill out an application.

These benefits for pensioners after 80 years of age are personalized. This means that if the beneficiary does not live alone, then a calculation will be made and the discount will be given only for part of the receipt amount? proportional share of the elderly person.

In addition, local authorities are expanding this list. For example, in many regions, people over 80 years of age are exempt from paying for major repairs and landline telephone communications.

Medical

Elderly people need additional medical care. They have the right:

• get service at the medical center institutions out of turn;
• periodically receive a voucher for sanatorium treatment free of charge;
• free travel to and from the place of sanatorium treatment;
• use prosthetics at discounts;
• purchase medications at half the cost if you have a prescription no more than 10 days old.

Transport

Transport benefits usually fall into the regional category. In most constituent entities of the Russian Federation, this category of beneficiaries enjoys the right to free travel on public transport. Social taxis are being created in some areas.

Travel on commuter buses and trains may be free or at a discount. Typically, such benefits for pensioners who have reached 80 years of age are established for summer time, but in some regions year-round.

To enjoy these privileges, it is enough to have a pension certificate with you.

You can find out exactly how things are in a particular region in the territorial social services department. protection of the population.

Tax

Like any other pensioners, centenarians enjoy standard tax deductions, regional benefits for transport and land taxes, and they are also exempt from income tax.

In addition to the standard federal benefit for pensioners over 80 years old, which exempts from tax on 6 acres of land, authorities in many localities either exempted centenarians from land tax completely or provided additional discounts.

The same applies to transport tax. In many regions, it has been canceled for persons over 80 years of age per vehicle, or per vehicle provided by the social service. provision. Even in the regions most greedy for benefits, a discount on transport tax is provided.

Additional government benefits

In addition to those described above, persons over 80 years of age have social benefits:

• Priority right to provide places in homes for the elderly and disabled;
• Receiving free legal assistance;
• Receiving additional social provision, including food, things, social assistance. employee.

The Pension Fund explains who is entitled to a bonus upon reaching 80 years of age

The payment is made at the location of the elderly person’s pension file. The corresponding statements must be written by both the pensioner* and the carer**. Also, the client service of the Pension Fund of the Russian Federation must provide both passports, work books of the caregiver (if any) and the pensioner, and if he is studying full-time at an educational institution, a certificate from this institution.

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If a pensioner cannot come to the Pension Fund Office, his notarized application is accepted. For residents of Blagoveshchensk, a mobile customer service can even come to your home to pick up documents; you can order a visit by calling (4162) 202-400.

And a pensioner can freely avoid paying tax on a plot of land if its area does not exceed 600 square meters. But if it exceeds, the benefit applies only to 6 acres, and everything else is taxed. It is also worth considering that you can not pay tax only for one plot of land.

Pensioners are exempt from tax on one apartment or room, one residential building or part of a house, one garage or parking space, as well as one outbuilding with an area of ​​up to 50 square meters. All other property will be taxed, even if its sole owner is a single person of retirement age.

Land tax

The Federal Tax Service is already sending out tax notices for 2020 to Russians. However, not everyone will have to pay taxes - for example, pensioners were exempted from two types of contributions to the budget at once. We tell you what taxes older people do not need to pay and what to do if a notice of payment does arrive.

In view of the new pension reform, which starts on January 1, 2020, it is expected that the generally established age for retirement will be increased. At the initial stage - during the transition period - the right to benefits will apply to pensioners according to the current retirement age (55 years for women and 60 years for men).

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Where can I apply for a supplement to my pension?

The supplement itself, which is due to a pensioner upon reaching 80 years of age, is accrued automatically by the Pension Fund. This institution has all the necessary data, including the date of birth.

Expert opinion

Smirnov Vladislav Vyacheslavovich

Legal consultant with 10 years of experience. Specialization: family law. Law teacher.

As a rule, the increased pension comes in the month following the birthday celebration. No additional requests are required.

To apply for payment for the care of a person over 80 years of age, you need to contact:

• Territorial branch of the Pension Fund of the Russian Federation at the applicant’s place of residence;
• The military department, if we are talking about a pensioner who served.

You can appear at the Pension Fund of the Russian Federation in person or send them by mail. If the applicant cannot visit the institution himself (and this is quite possible, because the state of health at this age may not be the best), then the transfer of documents by a representative by proxy is allowed.

In practice, applications are often accepted without a power of attorney, for example, from the children of a pensioner.

It can be sent by registered mail with a list of attachments. In this case, the problem arises of supplementing the package of documents if any other materials are required.

With a personal visit, as a rule, it is possible to solve the problem directly on the spot. This is important, since the time frame for resolving the issue of assigning an additional payment is calculated from the moment the last required document is submitted.

What allowances are required by law?

The average life expectancy of Russians is 73 years. Therefore, there are fewer and fewer citizens in Russia who have crossed the 80-year threshold every year. The Russian government has organized financial support for this category of citizens. Since 80-year-olds have increased costs for maintaining health: purchasing medicines, medical care, special diets and nursing services.

Towards an insurance pension

Pension Fund employees daily recalculate citizens 80 years of age and older. Pensioners begin to receive the legal bonus a month after the anniversary celebration. To apply for the bonus, the Pension Fund does not ask citizens to provide additional certificates and documents, so there is no need to stand in lines and run through authorities.

Important! The premium to the insurance pension is calculated automatically and is indexed annually.

Fixed surcharge

A monthly supplement to the insurance pension is due to all non-working pensioners. However, the amount of the surcharge may increase if the work activity was in the Northern regions of Russia. In this case, a pensioner who has completed a certain insurance period in harsh climatic conditions will receive an age-related supplement of double size. The supplement remains even if the pensioner changes his place of residence or moves abroad.