Citizens who have reached retirement age, but continuing to work, have the right to receive a pension on a general basis. In addition, for working pensioners, an annual recalculation of the amounts of pension payments is provided, based on the accumulated pension points. In the article, we will analyze how pensions are recalculated for working pensioners, how to determine the number of pension points for recalculation.

The procedure for assigning an insurance pension to working pensioners

The provisions of Ch. 2 FZ-400 approves the conditions for granting citizens an old-age insurance pension. According to the document, a pension can be issued if the following conditions are met simultaneously:

1. Achievement of the generally established retirement age (in 2017 - 55/60 years for M / F).
2. Minimum labor experience (in 2017 - at least 8 years of total work experience).
3. Required amount retirement points (in 2017, the minimum value of the individual pension coefficient should be 11.4).

How to calculate an insurance pension for a working pensioner

If the age and labor indicators of a working citizen meet the necessary requirements (Chapter 2 of the Federal Law-400), he is assigned an insurance pension in the prescribed manner. The calculation of monthly pension payments for a working pensioner is carried out according to the general formula:

StrEzhVyp = PensB * StPensB + FixVyp,

• PensB- indicator of the PKI, or the number of pension points accumulated by a citizen at the time of registration of payments. The calculation of the indicator is carried out on the basis of the amount of insurance premiums transferred to the Pension Fund of the Russian Federation during labor activity;
• STPensB- the cost of the retirement point at the time of registration of payments. For pensioners applying for a pension in 2017, the value is 78.58 rubles. for each retirement point. Read also the article about;
• FixUp- fixed surcharge to estimated pension, the amount of which is established by the current federal legislation. Pension for citizens who applied for a pension in 2017, the amount of a fixed supplement is 4,805.11 rubles.

Let's consider an example ... Nikiforov S.T. - senior storekeeper of Znamya JSC. In October 2017, Nikiforov turned 60. As of 11/01/17, Nikiforov's total work experience is 12 years, the IPC indicator is 18.5. In October 2017, Nikiforov, while continuing to work at Znamya JSC, applied for a pension. From 01.11.17 Nikiforov was assigned a pension calculated as follows:

StrEzhVyp Nikiforov = 18.5 * 78.58 rubles. + RUB 4.805.11 = RUB 6,258.84

Citizens who continue to work after receiving an insurance pension are entitled to an annual recalculation of the amount of monthly pension payments, based on the number of pension points accumulated since the appointment of the pension.

Recalculation procedure and timing

Pensions for working pensioners are recalculated annually, as of August 1 of the current year. The basis for recalculation is the sum of pension points accumulated by a working pensioner from the date of granting the pension to the date of recalculation (before August 1).

The recalculation procedure is non-declaring, that is, it does not require any participation from the citizen. The territorial body of the PFR independently processes the personalized accounting information, on the basis of which it calculates the PKI indicator and carries out the subsequent recalculation of payments. The amount of the pension, taking into account the additional payment, is paid to a working pensioner from August 1 of the current year.

How to calculate retirement points for pension recalculation

The PKI indicator required to recalculate the pension to a working pensioner is determined by the formula:

IPK year = (YearDoh year * 16/100) / (PrNal year * 16/100) * 10 ,

where YearDoh - the amount of taxable income of a citizen from the moment of granting a pension to the date of recalculation;
PrNal - the size of the limiting value of the taxable base in force in the current reporting year (set annually at the legislative level).

Let's consider an example ... In November 2016, the employee of JSC "Become Prokat" V.K. Kovalev. designed insurance pension by age.

As part of the annual procedure, in 2017, Kovalev's pension was recalculated taking into account the following indicators:

• income for the period from 11/01/16 to 07/31/17 - 146,424 rubles;
• the size of the maximum amount of the taxable base in 2017 - 876,000 rubles.

IPK Kovalev from 11/01/16 to 07/31/17 is calculated as follows:

(146.424 rubles * 16/100) / (876.000 rubles * 16/100) * 10 = 0.17

Allocation formula

Having determined the IPC accumulated by a working pensioner after receiving a pension, the PFR body recalculates the monthly pension payment according to the formula:

StrEUp recalculation = StrEnUp before recalculation + PensB after retirement * StPensB ,

where StrEzhUp recalculation- a monthly payment assigned to a working pensioner upon recalculation;
StrEzhUp before recalculation- the amount of the pension before recalculation;
PensB after retirement- PKI accumulated from the date of the appointment of the pension to the date of recalculation (until August 1 of the current year).

Let's consider an example ... VK Shukshin, an employee of Granat LLC. is the recipient of the old-age insurance pension from 01.08.17. The amount of Shukshin's monthly payment is 7.080 rubles.

In 2019, the Pension Fund of Russia recalculated Kovalev's pension taking into account the following indicators:

• IPK accumulated from 08/01/16 to 07/31/18 - 1.4;
• the cost of the retirement point in 2019 - 81.49 rubles.

The new pension for Shukshin is calculated as follows:

RUB 7.080 + 1.4 * 81.49 = 7.194.08 rubles.

Indexation of pensions for working pensioners

V last years citizens are actively discussing the issue of indexation of pensions for working pensioners. As you know, pension payments to non-working citizens are indexed annually taking into account the rise in consumer prices. At the same time, the situation with the indexation of pensions for working citizens remains unchanged: in 2017, as in previous years, pensioners who continue to work do not have the right to revise their pension taking into account the indexation.

At the same time, in 2017, pensioners received a one-time payment in the amount of 5,000 rubles. This amount was paid to both non-working senior citizens and working pensioners.

In October 2017, information appeared in the media giving working pensioners hope for the return of the right to indexation of pensions. The CPRF deputies submit to the State Duma a bill, according to which the annual recalculation of pensions for working pensioners, taking into account the established consumer price inflation index, is provided.

Is there a recalculation of social and funded pensions for a working pensioner?

The above procedure for recalculating the pension applies only to old-age insurance pension benefits.

If a working pensioner is a recipient funded pension, then the sum monthly payments from NPF for a citizen remains unchanged. The size of a pension from non-state pension savings is determined as the result of dividing the amount of funds in the PRF account by a specified number of years of survival (20 years - in the general procedure, 10 years - when making an urgent payment).

Working pensioners receiving a social old-age pension are also not entitled to recalculate this type of payments. The social pension is fixed, its size is established at the legislative level. At the same time, for recipients of social pensions (including working pensioners), an annual indexation of pensions is provided taking into account the increase in prices for consumer goods.

On October 11, 2017, the Law of Ukraine "On Amendments to Certain Legislative Acts of Ukraine Concerning Increasing Pensions" (hereinafter - Law 2148) entered into force, which amended 29 legislative acts of Ukraine.

The bodies of the Pension Fund of Ukraine in the Kherson region listed the pensions of 263,000 pensioners in the region (93% of the total). The increase in the size of the pension for each pensioner is individual, since it is determined taking into account the coefficients of earnings and insurance experience.

An additional payment for the recalculation, if the amount of the increase is more than UAH 140, pensioners received additional lists in October this year. Pensioners whose pensions have increased by up to UAH 140 will receive a corresponding supplement for October in November 2017 along with the new pension amount.

Law 2148 provides for the recalculation of previously assigned pensions (modernization of pensions) from October 1, 2017 using:

Average salary for the last three years (2014 - 2016) in the amount of UAH 3764.40. (The last modernization of pensions was carried out in 2012 using the average salary for 2007 in the amount of UAH 1,197.91)

Values ​​of assessment of one year of insurance experience for calculating pensions at the rate of 1%;

Indicator living wage for persons who have lost the ability to work, as of December 1, 2017 (UAH 1,373.00), increased by UAH 79, that is, UAH 1,452.00 (until October 1, 2017, the specified subsistence minimum was UAH 1,312.00).

Pensions by age in the minimum amount (for pensions assigned before 10/01/2011 - with 20 years of experience for women and 25 years for men and for those appointed after 10/01/2011 - with 30 years of experience for women and 35 years for men) and persons with disabilities are set at the level of the subsistence minimum for disabled persons, established as of 12/01/2017, increased by UAH 79 (UAH 1,452) (instead of this indicator until October 1, 2017, UAH 1,312.00).

At the same time, minimum dimensions pensions and surcharges for excess work experience only for unemployed pensioners, Recalculation in connection with the increase in the subsistence level for working pensioners is made after dismissal from work.

Based on UAH 1,452.00, all allowances and increases, minimum pension payments to other categories of citizens (war invalids, unemployed miners), depending on the subsistence level, are listed.

For persons with incomplete insurance experience guaranteed pension payment at the level of UAH 1373.00

From October 1, 2017, the special procedure for the payment of pensions to working pensioners is canceled, that is, a 15% reduction in pension payments is canceled. There are certain differences in the size of the restored pensions for persons who remain in positions and whose pensions have been assigned under the conditions of the laws of Ukraine "On Civil Service", "On the Prosecutor's Office", "On Scientific and Technical Activities", depending on the date of retirement (before 01.10.2011 or after this date). The payment of pensions to military pensioners in special positions is carried out without taking into account the income received.

Pensions assigned under "special laws" without recourse are transferred to pensions calculated on general conditions in case size labor pension above. The unaccounted for accumulated insurance experience after the appointment (recalculation) of the pension will be taken into account upon application with all the necessary documents.

Pensions for disability due to work injury will be listed on an individual basis in accordance with the Law of Ukraine "On Compulsory State Pension Insurance" (hereinafter - Law 1058) (if any necessary conditions regarding insurance experience, documents on wages, etc. in the materials of pension cases and according to additionally provided documents).

The reduction in the amount of pensions for women who have exercised the right to retire after 55 years of age, upon reaching an age exceeding the retirement age by the number of months of early retirement, is canceled.

The amount of such an early pension cannot be less than UAH 1,452.00.

The law provides that the recalculation of pensions for working pensioners will be carried out from April 1 of each year automatically without a person's appeal. The right to personally apply for recalculation also remains.

Information for persons near retirement age

There is no increase in the retirement age, but the so-called flexible “corridor” of retirement age (60 - 63 - 65 years) is being introduced for the appointment of a retirement pension:

if you have 25 years of experience as of January 1, 2018 - assign a pension at 60 years. The range of required length of service will increase annually by 12 months until reaching 35 years in 2028;

if you have an experience of 15 to 25 years as of January 1, 2018 - assign a pension at 63 years. The range of seniority required to increase annually by 12 months until reaching the range from 25 to 35 years in 2028;

if you have an experience of 15 to 16 years as of January 1, 2019, assign a pension at 65 years. The range of seniority required will increase by 12 months annually until reaching the range of 15 to 25 years in 2028.

By the end of 2017, the minimum insurance period remains 15 years, the cost of assessing 1 year of insurance experience is 1.35%.

(Additionally, women under the age of 12/31/61 retire according to the previously established scheme if they have the necessary insurance experience on the date of retirement).

On the transition period from 01.01.2018 to 31.12.2020 persons who have reached the statutory retirement age and have an insurance record of at least 15 years, but did not receive the right to a pension payment, receive temporary state assistance in the social protection authorities (until the acquisition of the right to an old-age pension in the Pension fund).

Persons who will not be eligible for a pension in the absence of 15 years of insurance experience shall be assigned state social assistance in reaching 65 years of age in the bodies of social protection of the population.

From 01.01.2018, the maximum value of the base for calculating the single contribution is changed and is set at the level of 15 times the minimum wage (until 01.01.2018 - 25 times the subsistence level for able-bodied persons).

In 2018, pensions will be assigned using the average salary in Ukraine for 2016-2017, with the cost of one year of service being 1%.

Let us recall the formula for calculating the pension: P = Зп х Кс,

where P is the size of the old-age pension, Zp is the salary calculated according to the norms of article 40 of Law 1058; Ks is the individual coefficient of the insurance experience, according to Article 25 of Law 1058.

The minimum old-age pension from 01.01.2018 is set:

At the level of the living wage with 30/35 years of experience.

If you have a work experience of a shorter duration, a proportionally lower amount of pension is paid.

for persons over 65 years of age, subject to 30/35 years of insurance coverage at the level of 40% of the minimum wage.

The maximum pension until 01.01.2018 is UAH 10740, after this date it cannot exceed 10 times the subsistence level for persons who have lost their ability to work.

Basic nova tions in the accounting of insurance Ms

From 01.01.2018, to determine the right to an old-age pension, the insurance experience includes:

1) conducting business with the use of a simplified taxation system, as well as with the use of a flat tax:

from January 1, 1998 to June 30, 2000 inclusive, are confirmed by a certificate of registration as a business entity (until this time - subject to confirmation of payment of insurance premiums);

from July 1, 2000 to December 31, 2017 inclusive, subject to payment of insurance premiums (single contribution) regardless of the amount paid (except for cases of exemption from payment of a single contribution)

2) being on leave in connection with pregnancy and childbirth from January 1, 2004 to June 30, 2013 inclusive (until now, the time from 07/01/2013 was taken into account);

3) being on parental leave until the child reaches six years old from 01.01.2004 to 01.01.2018.

The insurance experience is still determined according to the norms of Article 24 of the Law of Ukraine "On Compulsory State Pension Insurance" (subject to payment of insurance premiums).

Also, Law 2148 standardized the procedure for enrolling periods of military service in the insurance experience.

In the event that for the period from July 1, 2000 to December 31, 2016, the register of insured persons does not contain information necessary for calculating the insurance experience for military personnel (except for military personnel of military service), the insurance experience is calculated on the basis of a certificate of military service and paid the amount of insurance premiums. And to calculate earnings, a certificate of the amount of cash security is taken.

In addition, the Cabinet of Ministers of Ukraine was instructed to determine the procedure for submitting information on financial security and payment of insurance premiums for the period from July 1, 2000 to December 31, 2016, which are not in the State Register of Compulsory State Social Insurance, for the period from July 1, 2000 to December 31, 2016 in relation to military personnel, privates and command personnel, police officers (since the Law 1058 provides for the enrollment of insurance experience from 01.01.2004 according to personalized accounting data).

Changes in the payment of a single contribution for compulsory state social insurance on a voluntary basis

From 01.01.2018, changes are introduced in the size of the minimum insurance premium for a single payment for previous periods in which a person was not subject to compulsory state social insurance (including for the period from January 1, 2004 to December 31, 2010). The amount of the single premium paid for each month of such a period cannot be less than the minimum insurance premium on the date of the conclusion of the contract, multiplied by a factor of 2.

That is, by paying "voluntary" contributions for the current period, you will save your money.

Reference (before 01.01.2018, with a one-time payment for previous periods, the minimum insurance premium is UAH 704.00 (without doubling).

O early pensions

The appointment of seniority pensions is canceled (except for persons who have the required seniority as of the date of entry into force of Law 2148).

In the presence of the statutory insurance experience, the right to early retirement is retained for: mothers who have raised five children or disabled since childhood (at 50); military - participants in hostilities and family members of killed military personnel (55 years for men and 50 years for women); Chernobyl victims (with a decrease in the retirement age), journalists, in case of injury, contusion, injury sustained in the line of duty in places of emergency events (55 years for men and 50 years for women).

Also, the right to a pension on preferential terms is retained for workers employed in work according to Schedule No. 1 and No. 2, tractor drivers - men employed in agricultural enterprises, tractor drivers - women drivers, milkmaids, textile workers, drivers of urban passenger transport and trucks in hazardous industries.

The new appointment of special pensions is terminated, pensions are assigned on a general basis. An exception for civil servants who have a general insurance record of 30/35 years and a special record of service as of 05/01/2016 (i.e., on the date of entry into force of the new law on civil service).

Hotline phones - 35 39 02 (main department), 45 39 38 (military department), 42 95 71 (m. Kherson).

The government has not yet made a decision on the indexation of pensions in October 2017, as this may negatively affect the state budget. Also, officials are now considering a bill to change military pensions, which, in turn, may affect the fall increase.

Will there be a recalculation of pensions for working pensioners

How do they transmit last news, in the coming years, a reduction in real pensions is possible. This probability is indicated in the macro-forecast of the Ministry of Economic Development of the Russian Federation submitted for consideration to the government.

The document states that a possible decrease in pensions in real terms will occur under the influence of two factors:

• refusal of indexation to working pensioners - this category of recipients is about 10 million people in the country;
• inflation. It is expected to grow in the next year.

In the baseline scenario, on the basis of which the state budget will be calculated, the department assumes a decrease in pensions by 0.7% in 2018 and by 0.6% in the following 2019 and 2020. The Ministry of Economic Development emphasized that the macro forecast will be published after it is adopted by the government.

Meanwhile, experts from the Higher School of Economics recorded a decrease in the real size of pensions by 6.9%. Level social payments decreased over the past three years: from October 2014 to April 2017. Such data are presented in the monitoring "Population of Russia in 2017: Incomes, Expenditures and Social Well-being" prepared by the Institute for Social Policy of the National Research University Higher School of Economics. The study says that the decline occurred gradually and was interrupted once - at the beginning of 2017, when the autumn recalculation of the pension was canceled, and instead of it, pensioners received a one-time cash payment of 5 thousand rubles.

Important! The average size pensions for the first half of 2017 amounted to 13'816 rubles.

Increasing the pension for military personnel

It is expected that the bill extending the service life of military pensioners will enter into force on January 1, 2018. The most talked about initiative involves raising pensions while changing the low threshold of seniority at 25 years, rather than twenty, as it is now.

Comparative table of expected changes

If the bill is passed, the military will face a five-year transition period. Its main essence lies in preserving the operation of the old legislation on military personnel. In other words, a military man can retire fully secured with 20 years of service until January 1, 2023.

Important! The bill is expected to be passed this fall.

The government has not yet made a decision to recalculate from October 1 in connection with the budget deficit. Experts do not exclude that last year's situation may be repeated, when the autumn indexation was canceled and replaced by a one-time payment.

Social pension payment schedule

In the meantime, citizens can issue social pensions in the following cases:

• on disability: children, from childhood and groups I, II and III;
• for the loss of a breadwinner: up to 18 years old (if the child is a full-time student, then up to 23 years old);
• in old age: small peoples of the North at 50 and 55 years old, the rest of the citizens of the Russian Federation at 60 and 65 years old.

For all categories of recipients, pensions are paid monthly through the Russian Post, a bank or an organization that delivers pensions. At the same time, the payment schedule is unchanged - the first ten days of the month.

02/28/2019, Sasha Bukashka

The recalculation of pensions for working pensioners in 2019 is an algorithm established at the legislative level that determines the rules for indexing pension contributions in favor of Russian pensioners... Let us examine the features of the recalculation and increase of the pension in the case when a working pensioner leaves for a well-deserved rest.

How are pension payments recalculated?

Recalculation of pension upon dismissal of a working pensioner

The indexation of old-age payments of a working citizen is suspended until the moment of his dismissal. And upon termination of employment, the state is obliged to recalculate the insurance payments of the retired pensioner.

But there is a subtlety here: the recalculation will be done for the entire period of a person's work (taking into account all indexations), but it will be paid new pension will be only from the day of dismissal. It is not worth waiting for the payment of indexation for all the past years retroactively - it will not be.

Moreover, in 2017, there was a special procedure for recalculating the pension after the dismissal of a working pensioner: if a citizen quit on 12/29/2016, then an indexed pension will be assigned to him only after three months, from 03/29/2017. Such instructions are contained in paragraphs 6 and 7 of Art. 3 of Law No. 358-FZ of December 29, 2015 (as amended on November 22, 2016).

But since January 2018, changes have been in effect: a new, more profitable recalculation algorithm. The question is, if a working pensioner quit, when will the pension be recalculated in 2019? , according to the law of 01.07.2017 No. 134-FZ, will be charged from the day following the date of dismissal. Please note that you should not expect an increased amount of insurance benefits in the month you leave your employment. The surcharge will be paid later, but in full.

IMPORTANT! In August last year, representatives of the Pension Fund of the Russian Federation made an unclassified adjustment of payments to retired elderly people. The norm for the reform is determined by clause 3 of part 2, part 4 of Art. 18 of Law No. 400-FZ; p. 56 of the Rules, approved. By order of the Ministry of Labor of Russia dated November 17, 2014 No. 884n. This means that a similar recalculation of pensions will be carried out in August 2019. Moreover, there is no need to submit any applications to increase payments to the FIU.

Please note: if lawyers offer to help you recalculate your pension for a fee, these are most likely scammers!

Regardless of the date of retirement, a citizen does not need to apply to the territorial fund with an application. Since April 2016, no personal appeal is required. The employer independently reports to the Pension Fund of the Russian Federation about the insured persons in the unified form SZV-M.

What determines the size of indexing

Let's define a list of indicators on which the size of the increase in insurance charges depends:

• the amount of calculated and transferred insurance premiums on the individual personal account of a citizen;
• the sum of all periods of employment for which contributions were made ( seniority);
• the number of accrued (earned) pension points;
• personal (individual) pension coefficient;
• the total indexation coefficient established by the current legislation.

You do not need to visit the branch of the territorial fund to write an application for indexation. However, employees of the PF RF may require additional certificates and information, then the person must provide the missing documents.

How is the pension recalculated for working pensioners after retirement, if the employer has not provided the relevant information to the Pension Fund of the Russian Federation?

The employer is obliged to provide information on the insured persons on a monthly basis in the SZV-M form. If the employer indicates incorrect information about the resigned elderly employee in the report, the indexation will not be paid. Representatives of the FIU will recalculate only after providing correct information. The state will not pay compensation for the employer's mistake. It is possible to claim the lost amount only from the employer through the court.

Recall that upon employment, after the indexation of insurance payments has been made, the pension will not decrease.

Pension recalculation formula after dismissal: how much will be added

Representatives of the FIU use a special formula for recalculating state pensions after the dismissal of working pensioners:

Pension after recalculation = (IPK1 + IPK2) × cost of IPK + FD,

• IPK1 is the number of pension points that were accumulated by a person at the time of the appointment of the state insurance pension;
• IPK2 - part of the pension points accumulated by the pensioner during the retirement period;
• IPK cost - the cost of one retirement point, established on the date of dismissal from the last job of a senior citizen;
• FV - a fixed surcharge to state pension, established at the time of the recalculation of payments.

According to the regulations that establish the rules for recalculating state pensions, the maximum increase coefficient is determined:

• coefficient 3 is applied to citizens for whom the formation of pension savings has been discontinued;
• coefficient 1.875 is applied for people who have pension savings continued to form.

Until 2022, when recalculating the insurance state pension, the maximum IPC value is applied, equal to 3.0, in connection with the suspension of the formation of a funded pension at the expense of insurance contributions for compulsory pension insurance (clause 4 of article 33.3 of the Law of December 15, 2001 No. 167-FZ; Article 6.1 of the Law of 04.12.2013 No. 351-FZ).

Calculation example:

Bukashka Anna Ivanovna applied for a pension in May 2017. IPK - 100 points. The state pension is equal to 12,663.11 rubles. (RUB 78.58 × 100 points + RUB 4805.11 (fixed payment)).

In August 2018, a widespread indexation of pension income was carried out, the payment amounted to 13,131.65 rubles. (by 3.7%).

In the period 2017-2019, Bukashka continued to work and quit only in February 2019. During this time, 15 more points were accumulated.

IPK 2019 cost - 87.24 rubles.

Fixed surcharge in 2019 - 5334.19 rubles.

In March 2019, the state pension after dismissal will be:

(100 + 15) × 87.24 + 5334.19 = 10,032.60 + 5334.19 = 15,366.79 rubles.

Terms of payment of the increased pension after dismissal

Upon dismissal in 2019, a working elderly Russian can be sure that a recalculated pension will be assigned to him from the 1st day of the month following the month in which the work was terminated.

For example, Anna Ivanovna Bukashka resigned on February 27, 2019, therefore, from March 1, pension income will be indexed.

The increased amount will not be paid immediately in March, but with some delay. The delay is usually three months. Time is needed to receive information from the employer that the person has stopped working. In the third month, representatives of the Pension Fund of Russia are obliged to compensate for the delayed increase amounts and charge the payment already in an increased amount. If the expected payments have not been received, then you need to contact Pension Fund... It makes no sense to hide the situation: if there is no announcement of the problem, then the recount can be missed.

If a retiree gets a job again

Retirement income does not always meet expectations. The amounts assigned rarely cover all the necessary expenses of retirees. As a result, the majority of elderly citizens continue to work after receiving a well-deserved rest.

Disputes about the reduction of payments when re-employing a pensioner do not subside. Let's figure out the issue completely.

Let's say Anna Ivanovna Bukashka applied for a pension in 2017. But she continued to work, since the pension was not enough for life. When she was fired in 2018, her insurance savings were indexed, and payments were already received in an increased amount. However, in 2019, Bukashka got a job again. Consequently, further indexation of Bukashka's pension will be suspended. They cannot reduce the payment - it is illegal. In addition, in August 2019, the next indexation of payments of working pensioners is planned - thanks to the officials.