What is it about
For many years, all information about the length of service and deductions of citizens was stored by the employer and the Pension Fund in paper form. The process of searching for information was very labor-intensive. And after the collapse of the USSR, many documents were completely lost. In this regard, the state was faced with the task of creating a new system for collecting and storing information, which would not only provide systematization of the information received, but also allow it to be analyzed and made forecasts. Thus, at the beginning of 1996, individual personalized accounting arose. The procedure, concepts and responsibility are regulated by the Federal Law “On individual (personalized) registration in the compulsory pension insurance system” dated 04/01/1996 N 27-FZ.
Problems that the state plans to solve with the help of persuchet:
- establishing the dependence of pension provision on personal labor results;
- ensuring the authenticity of data on periods of work and salary;
- formation of an electronic database;
- facilitating the procedure for assigning pensions through automation.
In accordance with Law 27-FZ on personalized accounting, the meaning of personal accounting is as follows: an individual personal account is created for each citizen in the Pension Fund, where all information about deductions and length of service is collected, regardless of place of work. The account number is created once upon registration and remains permanent.
Federal Law of April 1, 1996 No. 27-FZ
RUSSIAN FEDERATION
THE FEDERAL LAW
On individual (personalized) accounting in the compulsory pension insurance system
(Name as amended by Federal Law No. 198-FZ dated December 31, 2002)
Adopted by the State Duma on December 8, 1995
Approved by the Federation Council on March 20, 1996
(As amended by federal laws dated October 25, 2001 No. 138-FZ, dated December 31, 2002 No. 198-FZ, dated May 9, 2005 No. 48-FZ, dated July 19, 2007 No. 140-FZ, dated April 30, 2008 No. 55-FZ, dated July 23, 2008 No. 160-FZ, dated July 24, 2009 No. 213-FZ, dated December 27, 2009 No. 378-FZ, dated July 27, 2010 No. 227-FZ, dated November 29, 2010 No. 313-FZ, dated December 8, 2010 No. 339-FZ, dated July 11, 2011 No. 200-FZ, dated November 7, 2011 No. 305-FZ, dated November 30, 2011 No. 359-FZ, dated December 3, 2011 No. 379-FZ, dated December 3, 2011 No. 383-FZ, dated 03.12.2012 No. 242-FZ, dated 03.12.2012 No. 243-FZ, dated 04.05.2013 No. 60-FZ, dated 04.12.2013 No. 351-FZ, dated 28.12.2013 No. 421-FZ, dated 12.03.2014 No. 33 -FZ, dated June 28, 2014 No. 188-FZ, dated July 21, 2014 No. 216-FZ, dated November 4, 2014 No. 345-FZ, dated December 1, 2014 No. 406-FZ, dated December 29, 2015 No. 385-FZ, dated May 1 .2016 No. 136-FZ, dated July 3, 2016 No. 250-FZ, dated December 28, 2016 No. 471-FZ, dated June 27, 2018 No. 164-FZ, dated July 29, 2018 No. 268-FZ, dated July 29, 2018 No. 269- Federal Law, dated 04/01/2019 No. 48-FZ, dated 12/16/2019 No. 436-FZ, dated 04/24/2020 No. 136-FZ, dated 07/20/2020 No. 237-FZ)
This Federal Law establishes the legal basis and principles for organizing individual (personalized) accounting of information about citizens of the Russian Federation, foreign citizens and stateless persons permanently or temporarily residing (staying) in the territory of the Russian Federation in order to ensure the implementation of their rights in the system of compulsory pension insurance, accounting information about labor activity, as well as for the purpose of providing state and municipal services and performing state and municipal functions. (As amended by federal laws dated April 1, 2019 No. 48-FZ, dated December 16, 2019 No. 436-FZ)
CHAPTER I. General provisions
Article 1. Basic concepts used in this Federal Law
This Federal Law uses the following basic concepts:
insured persons - persons who are subject to compulsory pension insurance in accordance with Federal Law of December 15, 2001 No. 167-FZ “On Compulsory Pension Insurance in the Russian Federation” (hereinafter referred to as the Federal Law “On Compulsory Pension Insurance in the Russian Federation”);
registered persons - individuals who have opened an individual personal account in the individual (personalized) accounting system, including for the purpose of ensuring the implementation of their rights in the compulsory pension insurance system, recording information about labor activity, as well as for the purpose of providing state and municipal services and execution of state and municipal functions; (As amended by Federal Law No. 436-FZ dated December 16, 2019)
insurers - legal entities, including foreign ones, and their separate divisions; international organizations operating on the territory of the Russian Federation (in relation to insured persons in accordance with the Federal Law “On Compulsory Pension Insurance in the Russian Federation”); family (tribal) communities of indigenous peoples of the North, Siberia and the Far East of the Russian Federation, carrying out traditional economic activities; peasant (farm) farms; citizens, including foreigners, stateless persons residing on the territory of the Russian Federation, and individual entrepreneurs hiring under an employment contract, as well as concluding civil contracts, for remuneration for which insurance is accrued in accordance with the legislation of the Russian Federation contributions. For the purposes of this Federal Law, employment service bodies in relation to the unemployed, as well as organizations in which persons sentenced to imprisonment are recruited to work, are equated to the concept of “insurer”;
individuals who independently pay insurance premiums are insured persons: individual entrepreneurs, lawyers, notaries engaged in private practice, and other categories of citizens who pay insurance premiums for compulsory pension insurance in a fixed amount in the manner established by the legislation of the Russian Federation on taxes and fees;
insurance contributions - insurance contributions for compulsory pension insurance, additional insurance contributions for a funded pension, paid in accordance with Federal Law No. 56-FZ of April 30, 2008 “On additional insurance contributions for a funded pension and state support for the formation of pension savings” (hereinafter - Federal Law “On additional insurance contributions for funded pensions and state support for the formation of pension savings”);
individual (personalized) accounting - organization and maintenance of records of information about each registered person to ensure the implementation of his rights in the compulsory pension insurance system, information about labor activity to ensure the possibility of using this information during his employment, as well as for the purpose of providing state and municipal services and (or) performance of state and municipal functions in accordance with the legislation of the Russian Federation, including using the insurance number of an individual personal account as an identifier of information about an individual; (As amended by Federal Law No. 436-FZ dated December 16, 2019)
individual personal account - an electronic document containing information about a registered person provided for by this Federal Law, stored in the information resources of the Pension Fund of the Russian Federation;
insurance number of an individual personal account - a unique number of an individual personal account used to process information about an individual in the individual (personalized) accounting system, as well as to identify and authenticate information about an individual when providing state and municipal services and performing state and municipal functions;
the general part of the individual personal account is an integral part of the individual personal account, which reflects the insurance number of the individual personal account, information about the registered person, information about periods of work and (or) other activities, about other periods counted towards the insurance period in accordance with the Federal Law dated December 28, 2013 No. 400-FZ “On insurance pensions”, on earnings (income) and accrued and paid insurance premiums allocated to finance the insurance pension, on the pension rights of the insured person and on the establishment of an insurance pension, on the date of registration in the individual (personalized) accounting, on the closure of an individual personal account and other information in accordance with this Federal Law;
section “Information on work activity” is a section of an individual personal account that contains information about the work activity and length of service of a registered person, his hiring, transfers to another permanent job and dismissal. For the purposes of this Federal Law in terms of the formation of information on labor activity, labor activity means periods of work under an employment contract, periods of filling state and municipal positions, positions of state civil and municipal service, as well as in relation to certain categories of registered persons, other periods of professional service activity; (Paragraph introduced - Federal Law dated December 16, 2019 No. 436-FZ)
special part of the individual personal account - a component of the individual personal account, which separately takes into account information about the insurance premiums received for the insured person (registered person), directed to finance the funded pension, and the results of their investment, as well as information about additional insurance contributions for the funded pension and the results of their investment, employer contributions paid in favor of the insured person, and the results of their investment, contributions for co-financing the formation of pension savings received in accordance with the Federal Law “On additional insurance contributions for funded pensions and state support for the formation of pension savings”, and the results their investment, information about the funds (part of the funds) of maternal (family) capital aimed at forming a funded pension in accordance with Federal Law of December 29, 2006 No. 256-FZ “On additional measures of state support for families with children”, and the results of them investments, information on payments made from pension savings in accordance with the legislation of the Russian Federation, and other information in accordance with this Federal Law;
professional part of an individual personal account - an integral part of an individual personal account, which reflects information on the amounts of pension contributions paid in accordance with contracts for early non-state pension provision by the policyholder for the insured person, who is a subject of the early non-state pension provision system, for the periods of his working activity at workers places where working conditions, based on the results of a special assessment of working conditions, are recognized as harmful and (or) dangerous (professional experience), about payments and other information necessary for the implementation of pension rights in accordance with the legislation of the Russian Federation;
the professional experience of the insured person is the total duration of periods of his labor activity in workplaces, the working conditions of which, based on the results of a special assessment of working conditions, were recognized as harmful and (or) dangerous, during which pension contributions were paid in his favor by the policyholder in accordance with early non-state pension agreements provision;
reporting period - the period for which the policyholder submits information about the insured persons in the individual (personalized) accounting system to the territorial body of the Pension Fund of the Russian Federation. Reporting periods are recognized as a month, first quarter, half a year, nine months and a calendar year;
information system “personal account of a registered person” is an information system of the Pension Fund of the Russian Federation that provides the opportunity for a registered person to receive information contained in his individual personal account in the composition determined in the manner established by this Federal Law.
(Article as amended by Federal Law dated April 1, 2019 No. 48-FZ)
Article 2. Legal basis for individual (personalized) accounting
1. The legal basis for individual (personalized) accounting is the Constitution of the Russian Federation, this Federal Law, laws and other regulatory legal acts of the Russian Federation, international treaties of the Russian Federation regulating legal relations in this area. (As amended by Federal Law No. 136-FZ dated April 24, 2020)
2. In 2020, the Government of the Russian Federation has the right to establish specifics of the procedure and deadlines for the submission by policyholders until December 31, 2020 (inclusive) to the territorial bodies of the Pension Fund of the Russian Federation of information on the labor activities of registered persons. (Clause introduced - Federal Law dated April 24, 2020 No. 136-FZ)
Article 3. Purposes of individual (personalized) accounting
The goals of individual (personalized) accounting are:
creating conditions for the appointment of insurance and funded pensions in accordance with the labor results of each insured person; (As amended by Federal Laws dated December 31, 2002 No. 198-FZ; dated July 21, 2014 No. 216-FZ)
ensuring the reliability of information about length of service and earnings (income), which determine the size of insurance and funded pensions when they are assigned; (As amended by Federal Laws dated October 25, 2001 No. 138-FZ; dated December 31, 2002 No. 198-FZ; dated July 21, 2014 No. 216-FZ)
creation of an information base for the implementation and improvement of the pension legislation of the Russian Federation, for the appointment of insurance and funded pensions based on the insurance length of the insured persons and their insurance contributions, as well as for the assessment of obligations to the insured persons for the payment of insurance and funded pensions, urgent pension payments, lump sum payments pension savings funds; (As amended by Federal Law No. 216-FZ dated July 21, 2014)
recording information about labor activity for the use of this information by registered persons during employment, as well as for the purpose of providing state and municipal services and performing state and municipal functions; (Paragraph introduced - Federal Law dated December 16, 2019 No. 436-FZ)
developing the interest of insured persons in paying insurance contributions to the Pension Fund of the Russian Federation;
creating conditions for monitoring the payment of insurance premiums by insured persons;
information support for forecasting the costs of paying insurance and funded pensions, determining the tariff of insurance contributions to the Pension Fund of the Russian Federation, calculating macroeconomic indicators related to compulsory pension insurance; (As amended by Federal Laws dated December 31, 2002 No. 198-FZ; dated July 21, 2014 No. 216-FZ)
simplification of the procedure and acceleration of the procedure for assigning insurance and funded pensions to insured persons; (As amended by Federal Laws dated December 31, 2002 No. 198-FZ; dated July 21, 2014 No. 216-FZ)
ensuring information interaction with federal executive authorities, state extra-budgetary funds, state authorities of constituent entities of the Russian Federation, local government bodies and organizations to obtain information about registered persons, which must be contained in individual personal accounts, as well as to provide this information in the order and volume , which are determined in the manner established by this Federal Law and other federal laws, in order to ensure the implementation of the rights of registered persons in the compulsory pension insurance system and for the purpose of providing state and municipal services and performing state and municipal functions; (Paragraph introduced - Federal Law dated 01.04.2019 No. 48-FZ)
use of the insurance number of an individual personal account to identify and authenticate information about an individual when providing state and municipal services and performing state and municipal functions. (Paragraph introduced - Federal Law dated 01.04.2019 No. 48-FZ)
Article 4. Principles of organizing individual (personalized) accounting
Individual (personalized) accounting in the compulsory pension insurance system is based on the principles: (As amended by Federal Law No. 198-FZ of December 31, 2002)
unity and federal character of compulsory pension insurance in the Russian Federation; (As amended by Federal Law No. 198-FZ dated December 31, 2002)
universality and mandatory payment of insurance contributions to the Pension Fund of the Russian Federation and recording of information about insured persons;
availability for each registered person of information about him that is available to the bodies of the Pension Fund of the Russian Federation that carry out individual (personalized) accounting; (As amended by Federal Law dated April 1, 2019 No. 48-FZ)
use of information about registered persons held by the bodies of the Pension Fund of the Russian Federation for the purposes of pension provision, compulsory health insurance and compulsory social insurance, provision of state and municipal services and performance of state and municipal functions; (As amended by federal laws dated July 21, 2014 No. 216-FZ, dated April 1, 2019 No. 48-FZ)
compliance of information on the amounts of insurance premiums submitted by each policyholder, including an individual who independently pays insurance premiums, for individual (personalized) accounting, with information on the amounts of insurance premiums actually paid and received; (As amended by Federal Law No. 198-FZ dated December 31, 2002)
carrying out individual (personalized) accounting during the entire work activity of the insured person and using the said accounting data for the assignment of insurance and funded pensions in accordance with the pension legislation of the Russian Federation, including for the exercise by the insured persons of the rights to early non-state pension provision. (As amended by Federal Laws dated December 31, 2002 No. 198-FZ; dated July 21, 2014 No. 216-FZ)
CHAPTER II. Organization of individual (personalized) accounting
Article 5. Body carrying out individual (personalized) accounting in the Russian Federation
The body that carries out individual (personalized) accounting in the compulsory pension insurance system is the Pension Fund of the Russian Federation. (As amended by Federal Law No. 198-FZ dated December 31, 2002)
Article 6. Individual personal account
(Name as amended by Federal Law dated April 1, 2019 No. 48-FZ)
1. On the territory of the Russian Federation, for each citizen of the Russian Federation, as well as for each foreign citizen and each stateless person permanently or temporarily residing (staying) in the territory of the Russian Federation, the Pension Fund of the Russian Federation opens an individual personal account with a permanent insurance number. An individual personal account is opened on the basis of:
1) an application of a person submitted by him personally, through an employer or through a multifunctional center for the provision of state and municipal services;
2) information received by the body of the Pension Fund of the Russian Federation from bodies providing state or municipal services, multifunctional centers for the provision of state and municipal services in relation to a person who applied for the provision of a state or municipal service for which an individual personal account was not opened.
(Clause as amended by Federal Law dated April 1, 2019 No. 48-FZ)
11. The application can be sent to the body of the Pension Fund of the Russian Federation in the form of an electronic document by a multifunctional center for the provision of state and municipal services using information technology and communication infrastructure that ensures information technology interaction of information systems used for the provision of state and municipal services and the execution of state and municipal functions in electronic form. (Clause introduced - Federal Law dated 01.04.2019 No. 48-FZ)
12. An individual personal account consists of general, special and professional parts, as well as a section “Information on work activity”. (Clause introduced - Federal Law dated April 1, 2019 No. 48-FZ) (As amended by Federal Law dated December 16, 2019 No. 436-FZ)
2. In the general part of the individual personal account the following is indicated: (As amended by Federal Law No. 48-FZ dated 04/01/2019)
1) insurance number;
2) last name, first name, patronymic, last name that the individual had at birth; (As amended by Federal Law dated April 1, 2019 No. 48-FZ)
3) date of birth;
4) place of birth;
5) floor;
6) address of permanent residence;
7) series and number of the passport or identity card, the date of issue of the specified documents, on the basis of which the information specified in subparagraphs 1 - 6 of paragraph 2 of this article is included in the individual personal account, the name of the authority that issued them;
citizenship;
9) date of registration in the system individually
What is SNILS
SNILS is the insurance number of a citizen’s individual personal account in the compulsory pension insurance system.
An individual personal account according to 27-FZ on individual personalized accounting contains three parts: general, special, professional.
The first part contains information about the insurance number, full name, date and place of birth, registration address, passport data, citizenship, periods that are included in the insurance period, salary/income, as well as all data on insurance premiums that are accrued and paid by the employer or independently as a citizen.
The second section, which is called special, displays all the information about the funded part of the pension: the management company chosen by the citizen, the heirs of pension savings, etc.
The professional part displays insurance premiums for the insured person who has the right to early non-state pension provision (NPO), length of service, and investment income.
The individual account number can be found in the insurance certificate (green card) issued by the Pension Fund. At the same time, it is possible to register, make a duplicate or make changes to SNILS from the employer or personally at the Pension Fund.
How to provide individual personalized accounting data
Accounting information is provided by the employer in the following forms:
- SZV-M monthly in the Pension Fund of Russia, the procedure for filling out is approved by Resolution of the Board of the Pension Fund of the Russian Federation dated 01.02.2016 No. 83p;
- The form for calculating insurance premiums quarterly to the Federal Tax Service, approved by Order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11/;
- SZV-STAZH (ODV-1, SZV-KORR, SZV-ISKH) annually, as well as for an employee who is assigned a pension; The procedure for filling out was approved by Resolution of the Pension Fund Board of January 11, 2017 No. 3p. The SZV-STAZH form is filled out using the codes specified in the Parameter Classifier (Appendix to Resolution No. 3p). They need to explain certain periods of work of the insured person. For example, the code NEOPL in personalized accounting is used to display leave without pay. This resolution also approved the forms EDV-1, SZV-KORR, SZV-ISKH;
- SZV-K, forms for receipt (ADV-1), exchange (ADV-2), registration of a duplicate (ADV-3) of SNILS, as well as inventory forms (ADV-6, ADV-6-1) were approved by the Resolution of the Board of the Pension Fund of the Russian Federation dated 11.01 .2017 No. 2p
IMPORTANT!
Changes in legislation from January 1, 2020 regarding the transfer of the functions of administering insurance contributions for compulsory pension, social and health insurance to the Federal Tax Service do not remove the obligation from funds to maintain personalized records and do not relieve the employer from reporting to them.
Below are examples of filling out forms ADV-1, ADV-2, ADV-3, SZV-M, SZV-K. Each form must be accompanied by Form ADV-6-1.
Assistance in maintaining personalized records
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The company's specialists are highly qualified professionals in the field of accounting, taxation, labor legislation and law. Having extensive experience in maintaining personalized records, we guarantee the correctness and accuracy of its preparation at your enterprise and timely submission to the Pension Fund authorities. By transferring this work to us, you can be sure that maintaining personalized records at your enterprise will comply with all the requirements of current legislation.
