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In accordance with Federal legislation, all citizens engaged in labor activities must be registered in the (OPS system). For each month during which a citizen worked, the employer is obliged to transfer for him to the FIU insurance premiums... This is the employee's guarantee.

In 2015, it happened in our country, in connection with this, the rules for the formation of and were changed. Before the reform, the security was calculated taking into account the pension capital, now the payment depends on individual pension coefficient(IPK).

All pension rights previously earned by citizens are also taken into account in the appointment pensions.

• The sum of points that an employee can score in one calendar year, depending on the size of the official salary and, accordingly, on the paid insurance premiums.
• Each point has its own, which is indexed every year along with the rest of the payments.

Reform of the pension system in Russia

Until 2015, Federal Law No. 173-FZ of December 17, 2001 was in force on the territory of our country, in accordance with which employed citizens, upon reaching retirement age could arrange old-age retirement pension if their experience was at least five years. Earlier, labor payment consisted of two parts:

• insurance;
• cumulative.

Since 2015, after being held, these two parts have become independent types of pensions. And such a thing as "Labor pension", actually ceased to exist. In this regard, the conditions for the appointment and these payments have been changed.

Each type of security is now regulated by a separate regulatory legal act:

• appointed in accordance with Federal law No. 400-FZ dated December 28, 2013;
• - with Federal Law No. 424-FZ also dated December 28, 2013.

In accordance with Article 8 of Law No. 400-FZ, a working citizen can apply if he:

1. reached (60 years old - men, 55 years old - women);
2. has at least 15 years of age;
3. has a minimum of 30 points (IPC).

The data are given taking into account transitional provisions provided for in Article 35 of Law No. 400-FZ. In 2019, the pension is assigned if you have 10 years insurance experience and a minimum of 16.2 PKI.

How is old-age pension calculated?

In connection with changes in the legislation of the Russian Federation, now, when calculating collateral, instead of the previously used pension capital, individual pension coefficients are used. Currently insurance pension calculated by the formula:

SP = IPK × SIPK + FV,

• Joint venture- insurance pension;
• IPK- retirement points earned by a citizen for the entire period of employment;
• SIPK- the cost of one point (IPC);
• PV- fixed payment.

In accordance with the legislation of the Russian Federation, the cost of a point and a fixed payment indexed annually the state. Since January 2019, SIPK = 87.24 rubles, and EF = 5334.19 rubles.

It should be noted that it directly depends on the amounts that the employer pays for their officially employed workers. This means that the higher the amount of "white" wages, the higher the amount of contributions paid under the MPI, and, accordingly, the higher the future insurance pension.

What is the value of the individual pension coefficient (IPC) of the insured person

After the reform and the emergence of new pension terms, citizens began to ask themselves: what is a PKI for calculating a pension? The individual pension coefficient (IPK or pension score) is a special parameter that reflects the rights of working citizens to future retirement insured in. Pension points are formed on the individual personal account of citizens as a result of the payment of insurance premiums by employers.

In fact, IPK is the same pension capital, which was used to calculate the provision of pensioners before the 2015 reform, but converted to a relative value. The accumulated sum of all these points determines both the decision of the FIU on the appointment or refusal of registration, and the amount of the pension.

How do I calculate my retirement score?

During the entire officially registered labor activity, on the personal account of the insured persons, retirement points... All pension rights of citizens (pension capital), which were earned before the 2015 reform, were. In addition, in some cases, points for the period during which the citizen did not work may be taken into account. Such periods are called uninsured and are taken into account if the insured person:

• is on parental leave to care for a child under one and a half years old;
• is undergoing compulsory military service;
• takes care of a disabled citizen.

Thus, when calculating the number of individual coefficients all points earned by a citizen are taken into account... For this, the formula specified in paragraph 9 of Article 15 of Law No. 400-FZ is applied:

IPK = (IPK with + IPK n) × K in the joint venture,

• IPK- the total number of points on the day of the appointment of the pension;
• IPK with- points earned until January 2015;
• IPK n- the number of pension points accumulated after the reform;
• K in SP- coefficient of increase in IPC (in case of a later application for the purpose of payment).

The value of the IPC n is calculated for each year of employment and employer contributions. Calculated according to the formula specified in paragraph 18 of Article 15 of Law No. 400-FZ:

IPC i = (SV year, i / NSV year, i) × 10,

• IPKi- the number of points per year;
• SV year,i- the amount of insurance premiums paid for the year;
• NSV year,i- the amount of insurance premiums from the maximum contribution base.

The size of this base is set annually by the state. In 2018, it is equal to 1,021 thousand rubles, and in 2019 it is set at 1,150,000 rubles.

Citizen Komarova Irina Igorevna, born in 1995, once made a choice in favor of forming only an insurance pension (16% of contributions go to her). She is currently working and her "white" salary is 19 thousand rubles (excluding taxes). According to the formula, we will determine the amount of insurance premiums that were paid in 2018 and the number of points earned.

• The amount of contributions that can be transferred for Komarov in 2018 for a given salary is:

  19,000 × 12 × 0.16 = 36,480 rubles.

• The amount of contributions on the maximum contribution base this year is:

  1,021,000 × 0.16 = 163,360 rubles.

• Substituting the obtained values ​​into the formula, we get:

  (36480/127360) × 10 = 2.233 points.

Thus, in 2018, citizen I.I. Komarova, if she receives a salary of 19 thousand rubles all year, can earn 2,233 points.

How many retirement points do you need to receive a pension?

In order for the Pension Fund of Russia to be able to establish a citizen, the insured person must have on his account enough individual pension coefficients. In 2019, this threshold is 16.2 points.

In accordance with the transitional provisions, the minimum threshold is increased by 2.4 units annually until 2025. Starting in 2025 and all subsequent years, minimum size PKI will be 30 points, including both insurance and non-insurance periods in the life of citizens.

The maximum size of the individual pension coefficient by years

The number of points a citizen can earn in one calendar year, limited... In connection with the pension reform, citizens born in 1967 and later had to decide:

• form rights;
• to shape.

In the first case, all contributions paid by the employer go only to the future insurance pension the insured person. In the second, they are divided between two types of payments.

According to Appendix 4 of Federal Law No. 400-FZ maximum PKI size increases each year in accordance with the transitional provisions. In 2021 and in subsequent years, a citizen will be able to earn a maximum of one year 10 points if chooses the first option, and no more than 6.25 points if he chooses the second option.

In 2019, the formation of a funded pension, which means that for all insured persons in the OPS system, paid contributions go only to the insurance pension (the moratorium will last until the end of 2020).

At the same time, the maximum number of points earned is limited annually. This year the maximum value is 8.7 points. A complete table of maximum IPC values ​​for each year is presented below.

Year	For those who form only an insurance pension	For those who, together with the insurance company, form funded pension
2015	7,39	4,62
2016	7,83	4,89
2017	8,26	5,16
2018	8,70	5,43
2019	9,13	5,71
2020	9,57	5,98
2021 and beyond	10,00	6,25

Cost of one PKI in rubles in 2019

Each point has its own, which increases every year thanks to which the state conducts. This increase is carried out by the Government Russian Federation in accordance with the inflation rate for last year.

Since January 1, 2019, the cost of one PKI has been increased by 7.05% and now amounts to RUB 87.24 The next indexation is planned for January 1, 2020 by 6.6%, and the value of the point will be equal to RUB 93.00

The procedure for indexing an insurance pension in 2019

In 2017 pension provision was indexed in full - for inflation last year, while additionally made a small mark-up above inflation in April. In 2019, the Government of the Russian Federation decided to index pensions also more than the legislatively established level - by 7.05% with a calculated inflation of 4.3%, after which the SPK amounted to 87.24 rubles.

For pensioners, in 2019 (as in the 3 previous years) insurance pensions were not indexed.

From January 1, 2015, new rules have been introduced for determining the amount of insurance pensions. One of the key concepts of the new rules is the IPC - the individual pension coefficient. We will tell you about what it is in our article. We also hope that this article will be useful and you will find in it the information you are interested in about the individual pension coefficient e.

The value of the individual pension coefficient (IPC): what is it

The individual pension coefficient (IPC) is a certain numerical indicator measured in points. The value of the PKI is calculated for each citizen individually. The calculation is made annually by adding pension points earned by a citizen over the past year to the current IPK value. Thus, the IPC is annually increased by the amount of pension points earned in a year.

Upon retirement, the entire amount of pension points earned by a citizen, which is the value of the individual retirement coefficient, is multiplied by the cost of one retirement point, which is valid at the time of granting the pension. The amount obtained by multiplying will be the base pension. After adding to it you get the full amount of the citizen's insurance pension.

This algorithm for determining the amount of an insurance pension was introduced several years ago on the basis of the law on insurance pensions 400-FZ.

How the number of retirement points is determined

The number of pension points (PB) is determined for each citizen annually for each year worked according to the formula:

PB = (the amount of insurance premiums from the employer / the amount of insurance premiums from the maximum base amount) x 10

Let's explain this formula:

• the amount of insurance premiums from the employer- this is the amount transferred by the employer to the PFR for the year, which is recorded on the individual personal account of the citizen and which, in fact, affects the pension points earned by the citizen. The amount of this amount is 16 percent of the official salary of a citizen;
• base amount cap- This is the amount that is set annually by the state for calculating insurance contributions for pension insurance. In 2019, the maximum base amount is 1,150,000 rubles (in 2018 it was 1,021,000 rubles);
• the amount of insurance premiums from the limit value of the base amount- this is the amount of insurance contributions that the employer would transfer to the Pension Fund from this limit at a rate of 16 percent;
• 10 - conversion factor.

The number of points depends on the "white" salary: the higher the salary, the more pension points.

Consider an example of calculating the annual number of retirement points... The employee in 2018 had a salary of 50,000 rubles a month. For the year he earned 600,000 rubles. The employer transferred 16 percent of the employee's annual salary to the Pension Fund, that is, 96,000 rubles. The amount of the maximum base amount is 1,021,000 x 0.16 = 163,360 rubles (recall that in 2018 the maximum base amount was 1,021,000 rubles).

The number of employee pension points that he earned in a year will be (96,000 / 163,360) x 10 = 5.88.

How to calculate an individual retirement ratio (IPC)

PKI is a parameter that reflects the amount of a citizen's pension rights to retire. The calculation of the individual pension coefficient for assigning a pension is calculated by summing up the pension points earned by a citizen for each calendar year.

When assigning an old-age pension, PFR specialists calculate the IPC of each citizen either on the day of reaching retirement age, or on the day the pension is established (if, for example, a citizen retires after the onset of rights to it).

It must be said that the calculation of the individual pension coefficient is carried out by the Pension Fund using special methods that make it possible to transfer the pension rights of citizens, earned by them before 2015 (when no pension points existed), into modern pension points. Therefore, it seems to us that it is rather difficult to calculate the IPC on our own.

Maximum IPC value in 2019

Note that the law on insurance pensions provides for a limitation on the maximum value of the annual IPC, i.e. a limit on the maximum amount of pension points that a citizen can earn in one year. This means that a citizen can annually receive a PKI that does not exceed the amount established for a given year. The maximum number of retirement points in 2019 is 9.13. This means that even if a citizen in 2019 has a salary at which, according to the formula for calculating pension points, the sum of his pension points will be more than 9.13, the value of 9.13 will be used when calculating his PKI.

The above means that there is such a value of the average monthly earnings for one year, at which the maximum value of the individual pension coefficient is reached. In 2019, this amount of the average monthly earnings (official salary) of a citizen is 77,681 rubles. With such an average monthly salary, a citizen in 2019 will earn 9.13 pension points - the maximum number possible in 2019. With an average monthly salary of more than 77,681 rubles, a citizen will still receive 9.13 pension points.

In 2021 and in subsequent years, the maximum value of the annual IPC will be 10 points.

The table shows the maximum values ​​of the annual IPC (the maximum amount of pension points for the year) that will be used in the calculation in 2019 and in subsequent years.

Year	The maximum value of the annual IPC
	at refusal from the formation of a funded pension	at the formation funded pension
2017	8,26	8,26 <*>
2018	8,70	8,70 <*>
2019	9,13	9,13 <*>
2020	9,57	9,57<*>
2021 and later	10	6,25

<*> Note... During 2016 - 2021, regardless of whether a citizen has chosen to form a funded pension, he or she has pension rights only for an insurance pension based on the entire amount of accrued insurance premiums. In this regard, the maximum value of the annual individual pension coefficient is the same for any type of pension formation.

The minimum value of the PKI for the appointment of a pension

In 2019, the minimum IPK value that a citizen must "earn" in previous years in order to assign him an old-age insurance pension will be 16.2. In the future, the number of pension points required for the appointment of an insurance pension will gradually increase, namely, it will increase by 2.4 annually until it reaches 30 in 2025. In subsequent years, the minimum value of the PKI for the appointment of an insurance pension will remain at the level of 30.

Year Duration of insurance experience (years) Minimum IPK value (number of pension points)

Year	Duration of insurance experience (years)	Minimum IPK value (number of pension points)
2017	8	11,4
2018	8	13,8
2019	10	16,2
2020	11	18,6
2021	12	21
2022	13	23,4
2023	14	25,8
2024	15	28,2
2025 and later	15	30

How much is a retirement point in 2019

Until 2019, the value of the pension point was subject to annual indexation, which was carried out from February 1, when the value of the individual pension coefficient (IPC) was established. And from April 1, the value of the established value of the pension coefficient could be revised.

However, since 2019, the procedure for setting the value of the retirement point described above has been changed. Law 350-FZ, adopted at the end of 2018, abolished the annual indexation of the pension score. At the same time, the cost of the retirement point for 2019-2024 was established at the same time.

The cost of the PKI in 2019 is 87 rubles 24 kopecks. This cost is established from January 01, 2019 by Federal Law of 03.10.2018 N 350-FZ.
For subsequent years, the following values ​​of one pension coefficient are established:

• in 2020 - 93 rubles 00 kopecks;
• in 2021 - 98 rubles 86 kopecks;
• in 2022 - 104 rubles 69 kopecks;
• in 2023 - 110 rubles 55 kopecks;
• in 2024 - 116 rubles 63 kopecks.

How retirement points were calculated before January 1, 2015

For citizens (future retirees) with work experience until 2015, a new pension legislation the so-called conversion of pension rights formed before 2015 is provided.

The essence of the conversion is that insurance part pensions until December 31, 2014 were converted into individual pension ratios. The conversion was carried out by the Pension Fund of the Russian Federation according to special methods in an unannounced manner for each future pensioner. The basis for the conversion was the information on the estimated pension capital, seniority and salary of each citizen, available in the PFR database.

The number of pension points (IPC): how to find out

Maybe, a large number of citizens are wondering how to find out the individual pension coefficient. You can find out the number of pension points (IPC) on the PFR website in the "Calculate pension points for 2019" section at: http://www.pfrf.ru .

If you want to know the current value of your individual pension coefficient (IPC), the amount of the IPC until 2015 and the amount of the IPC from 2015, as well as other information, then you can:

• apply to the territorial branch of the PFR at the place of residence;
• order a certificate on the status of an individual personal account on the PFR website in the “personal account of a citizen”;
• request information on the state of an individual personal account with the FIU (including history) on a single portal of public services.

We really hope that you have found useful information about the individual pension coefficient in our article.

Navigating the article

The use of PKI allows you to carry out all the necessary operations for calculating a pension in relative units(points), which are converted into rubles at the final stage - upon its appointment.

The cost of the individual pension coefficient for 2017 as a result of the previous indexation was set at 78 rubles 58 kopecks.

In this way, in 2018 it is planned to increase pensions by 3.7%, as a result of which the cost of one point will be set at 81 rubles 49 kopecks.

The formula for calculating the pension after the pension reform

The last fundamental changes in the legislation of Russia took place in connection with the adoption on December 28, 2013 of the Federal Law No. 400-FZ "On insurance pensions" effective from January 1, 2015.

The provisions contained in Article 15 of the above law established a new procedure for calculating pensions using the unit of account (IPC), into which the pension rights of citizens are converted.

Formula used in the calculation old-age insurance pension since 2015, as follows:

SP = (FV x K) + (IPK x SIPK x K),

The procedure for increasing (indexing) the cost of PKI from February 1

Every year, on February 1, the Government of the Russian Federation, by a separate decree, establishes indicators of inflationary processes in the country for the past year, on which the cost of one pension coefficient for the current one will depend. Also, from April 1, the cost of the PKI is established by the Federal Law on the Budget. The Pension Fund RF for the next year and planning period.

The head of the Ministry of Labor Maxim Topilin made a statement during the discussion of the budget that in 2018 insurance pensions will be indexed higher inflation and a month earlier, since the planned inflation rate was about 4 percent.

However, such a measure valid only in 2018, next year the established order of indexing will be restored.

Retirement point cost in 2018

Insurance pension increased in January by 3.7% despite inflation of 2.5% last year. Thus, for 2018 the cost of one point will be set in the amount of 81.49 rubles... At the same time, earlier in the draft budget of the Pension Fund of Russia for 2018, from April, the cost of the PKI was to be 81.96 rubles, however, this measure has been abolished in the adopted law.

This material is devoted to how the procedure for calculating pensions has changed since 2017 (example).

Old-age pension withdrawal formula

Since 2002, the pension has been converted into pension capital, but since the beginning of 2017 it has been calculated in pension points. Please note that the insurance part of the pension and the funded part are independent. The accumulative old-age pension is calculated according to the previously accepted principle. And the retirement points are applied to the old-age insurance pension.

The formula for calculating the pension from 2017 is as follows:

SPS = FV × PC1 + IPK × SPK × PC2

Where ATP is an insurance pension; FV - fixed payment; PC1 - a bonus coefficient that is applied when retiring much later than the retirement age; IPK - individual pension coefficient; SPK - the cost of the pension coefficient at the time of the beginning of the registration of the pension; PC2 is a bonus coefficient that is applied when the pensioner continues to work.

To make it clearer the procedure for calculating a pension from 2017, we will consider the calculation of its components - fixed payment and individual coefficient.

Fixed (base) part

Its value is established by Art. 16 Federal Law "On Insurance Pensions" in the amount of 3,935 rubles. This is a guaranteed minimum for every pensioner who is indexed twice a year. On February 1, there is an indexation for compliance with consumer prices, and on April 1 - based on the results of the Pension Fund's income for the year. For certain categories of citizens, an increased rate is provided.

Individual pension coefficient

The new procedure for calculating pensions from 2017 assumes that it is this coefficient that forms the basis of the material well-being of pensioners. Its amount is determined when the old-age pension is established. It consists of pension points, which are accrued every year from the white salary, and the total number of annual pension coefficients. But the new legislation provides for other periods for calculating these indicators.

Procedure for calculating pensions

To calculate the annual rate, apply the following formula:

HPA = SSP ÷ SSM × 10

Where SSP is the amount of insurance pension contributions for the year; CCM - the amount of insurance premiums with the maximum taxable wages (16%). The number 10 is the maximum points that are awarded to a pensioner in the year when the old-age pension is calculated.

However, these 10 points will be issued only from 2021 and only to those retirees who form a funded pension. For 2017, the maximum GPC indicator is 7.39. But it will gradually increase.

The procedure for calculating pensions sums up the points for the entire time of deduction of insurance premiums and displays an individual coefficient. Accordingly, the higher the salary, the longer the length of service, the higher this indicator. Its formula looks like this:

IPK = GPK2015 + GPK2016 + ... GPK2030

Where the CPC is the number of pension points received in the corresponding year.

Calculation of the individual coefficient

Remember that the calculation of the old-age pension is based on the fact that the employer calculates 22% of the employee's salary as a pension insurance contribution. 6% of this amount goes to fixed payments to pensioners, and 16% forms the insurance pension directly to the employee. The new procedure for calculating pensions from 2017 assumes that, at his request, 6% can be deducted for funded pensions, and 10% for insurance pensions.

For example, the CPC with a deduction of 16% is calculated as follows:

With a salary of 20 thousand rubles. monthly insurance premiums will amount to 20,000 rubles. × 12 months × 16% = RUB 38,400 The maximum contribution can be taken from the amount of 733 thousand rubles. The maximum amount of insurance premiums is 117,280 rubles.

HPA = 38 400 ÷ 117 280 × 10 = 3.274

If 10% is deducted for the insurance pension, then the calculation looks like this:

With the same level of salary, 10% goes to insurance, and 6% to accumulative. Then total amount pension contributions per year for the insurance will be: 20,000 rubles. × 12 months × 10% = 24,000 rubles. Respectively,

HPC = 24,000 ÷ 117,280 × 10 = 2.046

It is not surprising that many are giving up on funded pension.

Additional points

The procedure for calculating pensions from 2017 takes into account other periods when pension contributions were not paid. In such cases, the CPC is calculated as follows:

Caring for a child under 1.5 years old (but not more than 6 years old):

First child - HPA = 1.8;
Second child - HPA = 3.6;
The third and more - HPA = 5.4.
A disabled child of group I or a person over 80 years old - HPA = 1.8.
Draft into the army - GPK = 1.8.

How much is a point

The pension point costs 64.1 rubles. The procedure for calculating pension from 2017 assumes its constant increase annually on February 1 to match inflation and on April 1 in accordance with the budget of the Pension Fund.

Premium odds

They are paid in the event that, having reached retirement age, the pensioner continues to work without claiming funds from the Pension Fund. Then, to the insurance pension, he is credited with the coefficient of increase in FV (PC1) and the coefficient of its increase (PC2). In fact, if a person of retirement age will work for another ten years, then after that, his pension will increase two and a half times.

Conversion to points

Pensions that were formed before the beginning of 2017 are also converted into points. The translation is carried out according to the formula:

PC = SCh ÷ SPK

Where PC is the sum of pension points as of January 1, 2017; SC - the insurance part of the pension until December 31, 2016 (excluding the funded and basic); SPK - 64.1 rubles. (value of the retirement point).

This amount will become an individual coefficient or be added to the following annual coefficients.

An example of calculating a pension according to the new rules

1. In case of achievement retirement years

For example, citizen X reaches retirement age in 2017. After the conversion of points in 2017, their value was 70, and by 2017 it will earn another 5. Citizen X went on vacation twice for 1 year to take care of children (1.5 years each). For the first - 1.8 points, for the second - 3.6. Total, 80.4 points. If by 2017 the minimum fixed payment is 5 thousand rubles, the retirement point will cost 100 rubles, the penny for X will be calculated as follows: SPS = FV + IPK × SEC. Insurance: 5,000 rubles. + 80.4 × 100 rubles. = RUB 13,040

2. In case of retirement later than retirement age

Employee P. in 2017 started seniority at the age of 17. A year later he went to the army for two years - plus 3.6 points. He studied on the job until his retirement years and for another 5 years after. In just 48 years, he received 403.6 points, taking into account the military. By the time of its registration, the pension fund will be 20 thousand rubles. Citizen P. worked at The far north, so it increases by 30%. Plus bonus coefficients for PV 1.27 and individual 1.34 points. For 2063, the point will be 600 rubles. Then P.'s dog will be:

RUB 26,000 × 1.27 + 403.6 × 600 rubles. × 1.34 = 324,527.42 rubles.

It looks like an approximate new procedure for calculating pensions from 2017, in my opinion, everything has been complicated again, but what do you think ?.