The need for pension reform. Carrying out pension reform relates primarily to activities Carrying out pension reform relates to activities

The contradictions of the old pension system indicate that, despite the fairly stable position of the Pension Fund in recent years, it was on the verge of a crisis from which, based on cosmetic changes to the old pension legislation carried out throughout the 90s, it could not be taken out. The ongoing transformations have prepared the necessary prerequisites for further reforms, however, due to the influence of factors “external” to the pension system (primarily political, economic, demographic) their positive influence is decreasing every year.

The main economic reasons for the pension reform:

a decade-long trend towards reduction in the purchasing power of pensions ;

narrowing the differentiation of pension amounts, caused, on the one hand, by the desire of the insured to conceal their income from paying into pension insurance (i.e., understating the base for calculating insurance premiums), and on the other hand, by maintaining strict restrictions on the maximum size (ceiling) of the pension, if necessary, to permanently increase it minimum level based on the purchasing power of the pension;

final loss of connection between pension and “labor contribution” pensioner, which is expressed in the fact that the amount of the old-age labor pension practically does not depend on either the length of work experience or the amount of earnings, because to calculate the maximum pension, only half of the average monthly salary can be taken into account;

deterioration of demographic factors in the development of the labor market , which manifest themselves with a predicted sharp drop in the working age population; Thus, according to the Institute of Sociology of the Russian Academy of Sciences, the distribution system works effectively if the ratio of the number of pensioners and employed is at least 1:10. And today in our country there are almost 40 million pensioners against approximately 80 million employed, that is, the required ratio is only 1:2. (in Soviet times, there were just 10 - 11 workers per pensioner; the USSR pension system had real support and was considered one of the most progressive in the world) .

maintaining the price of labor at a low level for a civilized European state due to the low rate of economic development in the long term, which is clearly manifested in macroeconomic indicators for the next 20 years.

Along with economic reasons, there is a deterioration in the demographic situation. In this process, two negative trends can be identified: an increase in the number of pensioners (from 34.1 million in 1992 to 36.6 million at the end of 2001) simultaneously with a decrease in the number of employed (from 72.1 million in 1992 to 65 .1 million at the end of 2001). Thus, if in 1992 there were 2.11 people employed in the economy (1.88 wage workers) per pensioner, then in 2000 there were only 1.78 (1.38). And this does not take into account hidden unemployment and concealment of wages (the basis for the unified social tax), which is especially typical for individual entrepreneurs and commercial structures. 6

The main argument of these scammers pretending to be officials and experts is this: the population is aging, so the number of pensioners is growing, and the share of workers is decreasing. From which an “indisputable” conclusion is drawn: it is no longer possible for able-bodied citizens to support pensioners. And, they say, there is simply nowhere to get money to provide accommodation for the ever-arriving army of old people.

So Professor Moriarty from the government came up with a way to solve this “problem”. It is necessary, they say, to simply raise the retirement age. Then the number of pensioners will decrease. Firstly, as a result of the fact that pensions will no longer be paid to older people, forcing them to work for another 5-8 years. Secondly, and this is the main thing, half of men and a quarter of women will simply not live to see the new retirement age, and they will not have to pay anything at all. At the same time, due to those who manage to survive, the number of workers will increase.

Why are people silent? Because I agree with these Moriarty professors? Hardly. The reason is completely different, and it is banal. This happens due to the nationwide dislike of arithmetic. After all, if you check the figures of these scammers, the scale of the lie will be obvious to everyone. Let's try to make simple calculations using official statistics, although they greatly embellish the reality.

Tales about budgetary weakness. This public is screaming loudest about the ever-increasing burden on the federal budget. Like, there’s not enough money in it for anything. To pay pensions, all expenses have to be cut. That’s why the government’s patience has run out.

Last year, the former Minister of Finance, and now the head of the Center for Strategic Research, which is supported by budget money, Alexei Kudrin made a “killer” argument “proving” the inevitability of pension reform. Over the past 7 years, spending on pensions has increased by 3% of GDP, which is about 2.5 trillion rubles a year - “almost the same as we spend on all education in the country. It turns out that in order to pay even the current pensions, we need to abandon investments in education, medicine, the construction of new roads, and the future of our children,” he lamented.

But, if we look at the reports of the Ministry of Finance, we will find that during the 7 years mentioned by Kudrin, the expenditure side of the federal budget increased by 9 trillion rubles: from 10.1 in 2010 to 19.1 trillion in 2016. Even if we subtract from this amount the increase in pensions by 2.5 trillion rubles, then in 2016 the government had at its disposal an additional 6.5 trillion rubles in the federal budget alone to increase investments in education, medicine, and the construction of new roads.

However, pensions are paid from the federal budget only to civil servants and employees of law enforcement agencies, who make up 9.2% of the total number of pensioners. Everyone else's pensions are paid not from the budget, but from employers' insurance contributions to the Pension Fund. So the growth of their pensions has nothing to do with financing education, medicine, or the construction of new roads. That is, to the 6.5 trillion rubles additionally received by the government for these purposes in 2016, at least another 2 trillion must be added. The only question is where they disappeared to.

As we can see, they are simply telling lies on our ears. And Russian finances are run by notorious swindlers. However, if we move from the distribution of budget expenditures to the distribution of gross domestic product (GDP), we get an even more impressive picture.

GDP distribution. At the peak of the last crisis in 2016, when workers and pensioners had to tighten their belts, according to Rosstat, GDP amounted to 85.9 trillion rubles. Rosstat includes gross value added and net (less subsidies) taxes. In other words, GDP is the cost of final consumption goods and services in both the extra-budgetary and budgetary sectors of the economy.

According to the report of the Pension Fund of the Russian Federation (PFR), in 2016, 4.1 trillion rubles were collected in insurance premiums. Contributions were paid in the amount of 22% of the accrued salary. That is, the accrued salary amounted to 18.6 trillion rubles, and workers received 16.2 trillion rubles in their hands – minus personal income tax (NDFL). This represents 18.9% of gross domestic product.

According to the same report, 6.5 trillion rubles or 7.6% of GDP were spent on all types of pensions. That is, the share of workers and pensioners accounted for 26.5% of GDP - a little more than a quarter. Our scholarships and benefits amount to hundredths of a percent of GDP and are not noticeable in such calculations.

We are talking primarily about our dollar millionaires and billionaires. Their number, according to the World Wealth Report of the financial company Capgemini, increased in 2016 by 19.7% to 182 thousand people. Among them, of course, there are normal and even good entrepreneurs who enjoy well-deserved respect. Such, for example, as Evgeny Kaspersky or Pavel Grudinin. There are thousands of them.

The scammers pretending to be officials and “experts” who fill television screens are modestly silent about this. But the Western press is filled with outrageous examples of the “fantastic solvency of Russians.” Here is one of the messages: five Russians in London, going into a hotel bar, drank there for 54 thousand dollars, and also gave the bartender 15 thousand as a tip. But this is so, every little thing is weird.

The whims of wealthier Russians cost tens and hundreds of millions of dollars, which they shell out for historical castles and luxurious palaces in the most expensive cities and villages of Europe. Residents of Nice on the Cote d'Azur in France are even forced to learn Russian. And what can we say about our oligarchs? The costs of their quirks amount to many billions of dollars.

But from this 3/4 of their GDP, “solvent citizens” make investments, develop the economy, and “experts” tell us lies. Yes they do. The only question is what they invest their money in.

They invest almost nothing in domestic production. And if something is invested, it is with borrowed money. Enterprises are forced to repay loans with considerable interest, worsening their performance indicators for several years.

A "frightening" trend. Let's compare the current GDP distribution with, say, 2012. Then, according to Rosstat, it amounted to 66.9 trillion rubles. According to the report of the Pension Fund, insurance premiums were collected 3 trillion rubles at the same 22% of the accrued salary, which thus amounted to 13.6 trillion rubles, and excluding personal income tax - 11.8 trillion. This amounted to 17.6% of GDP. 4.5 trillion rubles or 6.7% of GDP were spent on pensions. If we add up their shares, then workers and pensioners together received 24.3% of GDP. Less than a quarter.

In 2016, the share of workers in GDP, let me remind you, increased to 18.9%, the share of pensioners - to 7.6%, and together their share increased to 26.5%. If we carry out the same calculation for 2017, we will see that the trend continued, although it slowed down. The share of workers in GDP increased to 19.3%, the share of pensioners - to 7.8%, and together their share increased to 27.1% of gross domestic product.

Just don’t think that over the years the well-being of workers and pensioners has increased significantly. This did not happen in real terms, but only in paper terms. On paper everything looks beautiful. In 2012, working Russians received 11.8 trillion rubles, and in 2016 – 16.2 trillion.

But at the same time, the average annual ruble exchange rate in 2012 was 31.09, and in 2016 – 67.03 rubles per US dollar. Thus, the income of workers in 2012 amounted to 380 billion dollars, and in 2016 - only 242 billion. That is, in reality, the well-being of working citizens in Russia decreased (even if we do not take into account dollar inflation) by 36.3%.

The same thing happened with pensions. On paper, pensioners' incomes increased from 4.5 to 6.5 trillion rubles. But taking into account the collapse of the ruble by robbers pretending to be the leadership of the Central Bank, in 2012 the income of pensioners amounted to 145 billion dollars, and in 2016 - only 97 billion. That is, their real well-being decreased by 33.1%. Therefore, there is no talk at all about the “too rapid” growth of pension costs in the country. In reality, there was a reduction by a third.

About shadow income. However, scammers pretending to be officials and experts have another trump card up their sleeves. This is “shadow” income. With their help, Rosstat carries out an “additional assessment” of the gross domestic product. By regulating the size of this “revaluation”, he ensures (when the authorities need it) GDP growth in the absence of it. In 2017, for example, Rosstat estimated the share of the shadow economy in Russia at 15–16% of GDP, department head Alexander Surinov told reporters.

There really is a “shadow” sector in the Russian economy, although its actual size is unknown to anyone. The Ministry of Finance assures that this is salary “in envelopes” and the income of self-employed citizens. It’s just very difficult to imagine that the random, mostly penniless, extra earnings of the self-employed in apartment renovation and private driving, together with an insignificant share of salaries “in envelopes”, are comparable to the income of all officially working citizens. We still have the overwhelming majority of the latter.

And the earnings of many categories of civil servants, as well as employees in the corporate sector, amount to hundreds of thousands and millions of rubles per month, or even per day. Only in Moscow, where a large number of such highly paid positions are concentrated, according to the latest data from the Moscow City Statistics Service, the “white” average salary of employees of capital enterprises and organizations of all forms of ownership (except small businesses) averaged almost 92 thousand rubles per month.

In reality, at least 90% of “shadow” income consists of embezzlement, corruption and other criminal “earnings” of a non-labor nature. Their actual size is unknown to anyone, but the scale, as everyone admits, is enormous. And those 1–2% of GDP that go to the self-employed and citizens receiving salaries “in envelopes” do not in any way change the overall picture of the distribution of the gross domestic product created in the country.

Self-service, Putin's style. This is the picture you get if you look from a bird's eye view. What if you take a closer look? According to sociological surveys, half of our pensioners (according to trade unions - a third) continue to work after retirement. Mainly because it is humanly impossible to live on the pension set for us. Official statistics are prudently silent on this matter. And it's clear why.

The fact is that the employer pays all types of taxes for a working pensioner, which are imposed on both his salary and the profit of the enterprise created by him. And the amount is not small at all. Only on the salary received by the employee, 77% of direct taxes are collected.

To pay an employee 100 rubles, the company must credit him with 115 rubles (then, after deducting the personal income tax of 13%, the person will receive 100 rubles). Then 30% of contributions to state social funds are added to this amount. The result is already 150 rubles. This amount is subject to 18% value added tax (VAT). It turns out 177 rubles, including 77 rubles for taxes.

But the owners do not hire a worker just to receive a salary: he must make a profit. And it, in turn, is subject to a profit tax of 20%, as well as VAT. And this is not counting the mass of indirect taxes that a person pays when purchasing goods and services.

Since the average pension in 2017 was 36% of the average salary, direct taxes paid by an enterprise for a working pensioner alone can support two pensioners. And taking into account indirect taxes - at least three. He, a working pensioner, uses these taxes to support another non-working pensioner besides himself. The rest goes to “solvent Russians” who squander the fruits of his labor.

The Russian government is currently actively pursuing pension reform. Now the old-age pension consists of the insurance part and the funded part. Such concepts as individual pension coefficients (pension points), a fixed payment to the insurance pension, and increasing coefficients have been introduced.

At the same time, a number of laws were adopted, according to which the requirements for the minimum length of service and the required number of pension points to receive a pension are increased.

Pension reform - this is a targeted state policy associated with changes in current legislation, aimed at changing the conditions of pension provision.

An innovation was the increase in the retirement age from 2019.

Thus, as a general rule, an old-age pension is assigned and paid to insured persons upon reaching the age of:

• 65 years for men,
• 60 years - for women.

The new pension legislation stipulates that the following mandatory conditions are also required to receive a pension:

1. the presence of a minimum insurance period (the pension reform provides for an annual increase in the minimum work experience from 5 years in 2015 to 15 years by 2024);
2. the value of pension points (IPK) (since 2015, pensions are assigned if there are pension points of at least 6.6, followed by an annual increase of 2.4 to 30 points by 2025).

The law proposes to set the retirement age for men at 65 years and for women at 63 years.

After the Government of the Russian Federation proposed raising the retirement age, deputies of the A Just Russia party introduced a draft law on the abolition of pension points and maintaining the retirement age limit at 60 years for men and 55 years for women to the State Duma of the Russian Federation for consideration. The size of the pension in the draft law depends only on the length of service and the salary received. More information about the draft law can be found here.

Opinion of Russian President V.V. Putin on raising the retirement age

Vladimir Vladimirovich Putin, in interviews before 2018, repeatedly stated that the issue of raising the retirement age was not being considered.

After considering the bill on raising the retirement age in the first reading, Putin V.V. August 29, 2018 in a televised address addressed the citizens of the Russian Federation and expressed his opinion.

Putin V.V. stated that raising the retirement age is a necessary measure.

The President of the Russian Federation proposed a number of measures that would make it possible to mitigate the decisions made as much as possible.

Below are excerpts from an interview with Vladimir Vladimirovich, the full text of which was published on the website of the President of the Russian Federation.

1. The retirement age for women should not increase more than for men. Therefore, I consider it necessary to reduce the increase in the retirement age for women proposed by the bill from 8 to 5 years.

Thus, women will be able to retire at the age of 60.

Further. Provide the right to early retirement for mothers of many children. That is, if a woman has three children, she will be able to retire three years early. If there are four children - four years earlier. But for women who have five or more children, everything should remain as it is now; they will be able to retire at 50.

2. The retirement age is expected to be raised gradually. So that people can adapt to a new life situation and make their plans. In this regard, I propose that citizens who were scheduled to retire under the old legislation in the next two years be given a special benefit - the right to apply for a pension six months earlier than the new retirement age.

For example, a person who, according to the new retirement age, will have to retire in January 2020, will be able to do this already in July 2019.

3. What worries and even, I would say, scares people of pre-retirement age? They are afraid of facing the risk of losing their job. With the fact that they may be left without a pension and without a salary. After all, after fifty, it is really difficult to find a job.

In this regard, we must provide additional guarantees that will protect the interests of older citizens in the labor market. Therefore, for the transition period, I propose to consider the pre-retirement age to be five years before the retirement date. I repeat, a whole package of measures is needed here. Thus, I think it is necessary to establish administrative and even criminal liability for employers for dismissing workers of pre-retirement age, as well as for refusing to hire citizens because of their age.

I instruct the Government to approve a special professional development program for citizens of pre-retirement age. It should start working as early as possible and be financed from the federal budget.

And if a person of pre-retirement age decides to quit on his own, voluntarily and has not yet found a new job, then in this case we must strengthen his social guarantees. In this regard, it is proposed to increase the maximum amount of unemployment benefits for citizens of pre-retirement age by more than double - from 4,900 rubles, as now, to 11,280 rubles from January 1, 2019 - and set the period of such payment to one year.

And finally, it is also necessary to establish the employer’s obligation to annually provide employees of pre-retirement age with two days of free medical examination while maintaining their salary.

4. When making changes, you cannot follow a template. We have already provided for the preservation of benefits for miners, workers in hot shops, chemical plants, Chernobyl victims, and a number of other categories.

We must support the villagers too. It has been repeatedly discussed and even decided on the need for a 25 percent supplement to the fixed payment of the insurance pension for non-working pensioners living in rural areas who have at least 30 years of experience in agriculture. But the entry into force of this decision was postponed. I propose to start these payments on January 1, 2019.

5. Those who started working early should have the opportunity to retire not only by age, but also taking into account the length of service they have earned.

The bill now establishes that the length of service that gives the right to early retirement is 40 years for women and 45 years for men. I propose reducing the length of service that gives the right to early retirement by three years: for women to 37 years, and for men to 42.

Yes, these benefits have traditionally been provided only upon retirement. But in this case, when changes are coming to the pension system, and people were counting on these benefits, we are obliged to make an exception for them, to provide benefits not in connection with retirement, but upon reaching the appropriate age. That is, as before, women will be able to take advantage of benefits when they reach 55 years of age and men from 60 years of age. Thus, even before retirement, they will no longer pay taxes on their house, apartment, or garden plot.

In conclusion, the President of the Russian Federation noted that, as is known, many experts still believe that we have delayed too much in resolving the issues that are being discussed today. I don't think so. We just weren't ready for this before. But you really can’t put it off any longer. This would be irresponsible and could lead to dire consequences in the economy and social sphere, and have the most negative impact on the fate of millions of people, because, now it is already clear, the state will have to do this anyway, sooner or later. But the later, the tougher these decisions will be. Without any transition period, without maintaining a number of benefits and those mitigating mechanisms that we can use today.

Thus, raising the retirement age in Russia is inevitable. And, as changes in legislation show, this will happen in 2019.

More details about retirement age in Russia You can read the article at the link.

Strategy for the development of pension policy proposed by Kudrin

The Center for Strategic Research, led by Alexei Kudrin, has prepared for Vladimir Putin a plan for creating a sustainable pension system, the goal of which is to increase payments without increasing budget expenditures.

Important. The essence of Kudrin’s plan comes down to ensuring an increase in pensions relative to the subsistence level by reducing the number of people receiving these payments. It is proposed to increase the retirement age to 63 years for women and to 65 years for men!

In addition to raising the retirement age, it is also proposed to tighten the conditions for receiving a pension:

1. The minimum length of service for calculating an insurance pension (which is now increasing annually to 15 years by 2024) will be further increased to 20 years.
2. The strategy proposes to increase the minimum number of pension points (which also increases to 30 by 2025) to 52.
3. The social pension, which is received by those who did not earn on insurance, is proposed to be assigned upon reaching 68 years of age.

At the same time, it is planned to tighten the conditions for granting early pensions: for example, the minimum required length of service for doctors and teachers will be increased to 35 years (currently doctors have the right to retire early after working for 25 years). Read about who has the right to retire early in the article at the link.

According to CSR calculations, this will increase the ratio of the insurance pension to the cost of living and reduce the transfer from the budget to finance pensions.

What to expect from pension reform in 2020-2021

The main positive aspect as a result of the reform and raising the retirement age is the annual indexation and increase in the pension amount by an average of 1 thousand rubles. As a result, it is expected that the average pension will increase to 20 thousand rubles.

In addition to raising the retirement age, the issue of forming the funded part of the pension also remains relevant.

Let us remind you, transfers of funds to the funded part of pensions in Russia have been frozen since 2014.

The funded part of pensions in Russia will definitely not be formed in the next three years, confirmed Deputy Prime Minister Olga Golodets, without ruling out its complete abolition.

Let us note that the budget of the Russian Pension Fund for 2018–2020 was drawn up on the basis that the entire volume of the insurance premium tariff will be allocated to the insurance part of pensions. The formation of pension savings is not provided for in the budget in 2020–2021.

Currently, the Government of the Russian Federation is developing concepts for an individual pension capital system, which should replace the mandatory formation of pension savings. According to the assumption of Deputy Minister of Finance Alexei Moiseev, the new system will start working in 2020.

Now citizens who have not yet decided on the method of forming pension savings within the framework of the new rules will have to finally decide whether they will remain in the state insurance system or start saving additionally for retirement. Based on their decision, pension savings will either go to the selected non-state pension fund, or they will be converted into points and they will become part of the regular insurance pension.

Thus, it is assumed that the Russian Pension Fund will lose its functions as an insurer for the funded part of the pension.

Participation in the new system will be voluntary, but entry into it will be by default. That is, a person will need to write a statement if he does not want to participate in it, and not vice versa. This is done to ensure that people take a more meaningful approach to saving for their future retirement.

Salary savings will be deducted by default unless they submit an opt-out request.

Each person who wants to increase their individual pension capital will be able to contribute any percentage of their salary to the system at their own discretion. For this he will receive tax benefits. For contributions within six percent of the salary, he will receive a classic tax deduction, i.e. There is no need to pay income tax on this money.

It is assumed that if a person saved for retirement, but found himself in a difficult life situation, for example, became seriously ill, received a disability of the first or second group, or lost a close relative, he will be allowed to withdraw this money from the pension system and spend it on more pressing needs, for example , treatment.

Prepared by "Personal Prava.ru"

Reasons for pension reform, stages of reform.

At the end of the 20th century. The Russian pension system was on the verge of crisis. The pension system in force at that time required radical reform. At this time, the state carried out some reforms, but they were unable to bring the pension system out of crisis, but they prepared the necessary prerequisites for further reforms. The prerequisites for the pension reform were a decline in production, which led to a decrease in the pension tax base, a reduction in the share of wages in the Russian economy in relation to GDP and its reduction in the structure of cash incomes of the population, the low amount of pension payments, the desire to conceal income in order to reduce interest payments on pension insurance through the payment of “black” wages, the growth of the shadow economy, hidden unemployment, limiting the maximum limit of the pension, low rates of economic development. At this time, an unfavorable demographic situation is developing. Firstly, the number of pensioners is growing and the number of employed is decreasing. And secondly, the ratio of the number of people employed in the economy and pensioners is the main indicator for the pension system, built on the principle of “solidarity of generations,” which makes the existing pension system extremely unstable.

For a long time in the Russian Federation there was a pension system based on the principle of distribution and the principle of solidarity between generations. But at present, this system is not able to provide a decent standard of living for pensioners, since maintaining a constant level of pension provision for the elderly, given such demographic trends, leads either to an increase in the economic burden on the active population (due to an increase in pension taxes) or to a further increase in age retirement. Various combinations of these measures are also possible. Another alternative to get out of this situation is a full or partial transition of the pension system to funded principles. This led to the transition of the pension system to an insurance basis.

So, the low level of pension provision, complex negative demographic changes, and the establishment of market relations in the economy require pension reform.

Goals and objectives of pension reform

1. improve pension payments to citizens of the Russian Federation;

2. ensure a decent old age for pensioners;

3. stabilize the situation, taking into account the demographic crisis;

4. eradicate “black” wages;

5. attract additional investments into the country's economy.

The first goal of pension reform– bring hidden parts of salaries out of the shadows and, through this, increase the flow of funds to pay pensions to today’s retirees.

The second goal of pension reform is to create incentives for workers to pay full contributions from the entire amount of their income. And for this purpose, the system for recording pension rights (by length of service and amount of earnings for the last two years) was abolished, since it does not fully take into account the contribution of each person to the income of the pension system. The new pension model, firstly, takes into account all the monetary capital contributed by each Russian for each year and month of his work experience, and, secondly, secures them in the form of obligations of the state personally to each employee.

Third goal What the reform should solve is to ensure transparency of the pension system. The state's obligations to citizens regarding pension payments should be expressed not in percentages and years, but in rubles. And every year, the employee must receive a report on the status of the pension rights he has earned - to what extent his employer has made contributions for him, what is the total amount of pension capital accrued to him for all years of work, to what extent it was indexed, etc. Official notifications about every Russian insured in the compulsory pension insurance system must receive this annually. And in case of disagreement, he will be able to achieve their change.

Stages of pension reform in Russia
Attempts to reform in the field of pension provision in the Russian Federation have been made since the early 90s. In fact, these attempts boiled down to modernizing earnings, paying compensation and other very unpopular measures. However, the presence of a fairly low retirement age, a large number of beneficiaries and northerners, the possibility of receiving a pension after reaching retirement age, the ratio of the number of actively working population to the number of pensioners, a sharp decrease in the number of contribution payers compared to the number of pension recipients with the measures taken could not lead to a significant change level of social protection of the non-working population.
Analysis of the current situation led to the only solution to the need to reform the pension system itself.
At various stages of the reform, the formulation of goals changed periodically:
In 1991 d. - overcoming problems with pension payments and their low level. The problem was related to the emerging budget deficit. The pension fund was separated into a separate structure. Previously, pensions were paid from the state budget.
In 1995- improving the management of the pension system. The reform is aimed at the fact that there is no organizational structure responsible for the implementation of state policy in the field of pensions. Creation of a fair pension calculation system.
In 1995 - 1998:
1. Ensuring the financial stability of the pension system. Solving the problem of the pension fund budget deficit; ensuring timely payment of pensions; providing pensioners with a living wage.
2. Increased differentiation of pensions depending on the level of earnings. It is planned to introduce a funded part of the pension.
In 1998 - 2001:
1. Ensuring the current and long-term financial stability of the pension system with the expected worsening of the demographic situation. A gradual transition from a universal distribution system to a mixed pension system, in which accumulative mechanisms for financing pensions based on a rational combination of state and non-state forms of pension provision should play a significant role.
2. Solving the problem of legalizing the income of the population. In accordance with the new pension legislation, the practice of illegal contributions as wages should lead to the fact that part of the pension payments for this part of the population will be minimal.
Since 2001. One of the main goals of the reform is to create a legal framework for the pension system that would encourage the working population, regardless of place of work (private, public, industrial or other sectors), to accumulate their pension rights, think about old age and earn money independently to support it.
The pension reform consists of three blocks (financial reform, legal reform and administrative reform) and should be carried out in total over the next 20 years (from January 1, 2002 to January 1, 2022) in several successive stages.

Financial reform
2002
- Modernization of the compulsory pension insurance system
- Establishment of a new size of the pension part of the unified social tax
- Introduction of an insurance premium for compulsory pension insurance
- Determination of the “starting” value of the part of the insurance premium for compulsory pension insurance, allocated to finance the funded part of the labor pension
- Establishing a procedure for investing funds to finance the funded part of a labor pension
2003
- Introduction of a tax deduction for policyholders for compulsory pension insurance
- Introduction of an insurance contribution to finance compulsory professional pension systems
- Modernization of the system of non-state pension funds
2004
- Increasing the portion of the insurance premium for compulsory pension insurance allocated to finance the funded part of the labor pension
- Introduction of the right to choose an investment portfolio (management company) by the insured person;
2005 year
- An increase in the part of the insurance contribution for compulsory pension insurance allocated to finance the funded part of the labor pension;
2006
- Establishing the final amount of the part of the insurance contribution for compulsory pension insurance, allocated to finance the funded part of the labor pension;
2010
- Introduction of the right of the insured person to invest pension savings in securities of foreign issuers;
Legal reform
2002
- Modernization of the state pension system (division into state pensions, labor pensions and professional pensions);
- Introduction of a new procedure for calculating and paying pensions for state pensions and labor pensions;
- Beginning of the implementation of the program for the phased introduction of the expected period for payment of old-age pensions, used in determining the size of the insurance part of the labor pension;
- Introduction of a mechanism for converting pension rights acquired by insured persons before January 1, 2002 into pension capital;
- Introduction of personal additional payments to pensioners (additional monthly financial support to pensions for outstanding achievements and special services to the Russian Federation);
2003
- Introduction of professional pension systems;
- Establishing the duration of the expected period for payment of the old-age labor pension, used when determining the size of the funded part of the labor pension
2004
- Transition to the assignment of labor pensions for disability in accordance with the degree of limitation of the disabled person’s ability to carry out work activities
year 2013;
- Completion of the implementation of the program for the phased introduction of the expected period for payment of old-age pensions, used in determining the size of the insurance part of the labor pension;
- Completion of the process of converting pension rights acquired by insured persons before January 1, 2002 into pension capital;
- Beginning of the implementation of a program for a gradual increase in the expected period of pension payment, used when determining the size of the insurance part of an early-assigned old-age labor pension, by the number of years that recipients of such a pension lack before the generally established retirement age;
2022
- Completion of the implementation of the program for a gradual increase in the expected period of pension payment, used in determining the size of the insurance part of an early-assigned old-age labor pension, by the number of years that recipients of such a pension lack before the generally established retirement age;
Administrative reform
2002
- Completion of the process of transferring the functions of assigning and paying pensions carried out by the social protection bodies of the population of the constituent entities of the Russian Federation to the jurisdiction of the Pension Fund of the Russian Federation;
- Modernization of the system of individual (personalized) accounting of pension rights of insured persons under compulsory pension insurance
2003
- Modernization of legislative regulation of the activities of non-state pension funds;
- Establishment of legislative regulation of the activities of the Pension Fund of the Russian Federation, clarification of its organizational and legal status
Stages of reform
1990 In 1990, the Commission on Social Policy of the Supreme Council of the Russian Federation prepared three bills: “On state pensions in the Russian Federation”; "About the pension fund"; "On the abolition of privileges for personal pensioners." During this period, the following reform steps were carried out:
- All categories of employees were unified, including workers of various forms of ownership and individual entrepreneurs, clergy, creative workers, etc.
- The size of the pension was made dependent on the level of remuneration and length of service.
- The declared minimum pension amount is not lower than the established subsistence level.
- The differentiation of pensions has been increased. The maximum size could exceed the minimum by 3, and not 2.5 times, as before 1985.

And also other changes.
1990-1995 During this period, attempts were made to increase the income portion of the pension fund by increasing taxes. Pensions were also indexed. WITH 1992 non-state pension funds began operating.
The 2001 pension reform program, prepared by the Ministry of Labor and Social Development and the Pension Fund of Russia, is currently being implemented. On its basis, the following Federal Laws were adopted:
- Federal Law of 2001 (as amended in 2002)"On compulsory pension insurance in the Russian Federation."
- Federal Law of December 2001"On labor pensions in the Russian Federation."
- Federal Law of August 2002"On investing funds to finance the funded part of a labor pension."
- Federal Law of January 2003"On introducing amendments and additions to the Federal Law "On Non-State Pension Funds".
As well as a number of other laws.
The bill "On the management of state pension funds (insurance) in the Russian Federation" was adopted in the first reading (December 14, 2003)

The essence of the pension reform in the Russian Federation is the transition of the Pension Fund from a distribution scheme to a distribution-savings scheme.
Distribution diagram was the collection of pension contributions from working citizens and their subsequent distribution among the retired population.
Distribution and storage scheme, as the name implies, it not only distributes pension contributions, but also accumulates a certain part of the contributions in a special pension account of a working citizen.
Thus, the State strives to ensure the financial well-being of future retirees.

Before the pension reform, the Pension Fund of Russia carried out activities on a distribution principle - each employer is obliged to pay the Unified Social Tax (UST), which provides for contributions to the Pension Fund. The Pension Fund used these proceeds to pay pensions to current pensioners. Contributions to the Pension Fund consisted of two parts: basic and insurance. Briefly, we can say that all contributions to the Pension Fund went to one account or to one general fund from which pensions were paid.

With the advent of pension reform The Pension Fund of the Russian Federation has moved from a distribution system of pension savings to a distribution-savings system. Thus, the pension began to include three parts - basic, insurance and funded. Each citizen now has pension savings accounts, with the help of which a separate part of the pension is accumulated into their own pension fund. This means that every citizen begins to form his own pension when he starts working.

1) scientific and educational

2) socially transformative

3) artistic and aesthetic

4) material and production

3. Which of the following examples illustrates interpersonal communication?

1) The head of state addresses citizens in the media.

2) Doctors listen to the report of the Minister of Health.

3) Friends met after a quarrel, found out its reasons and made peace.

4) Representatives of trade unions discuss the organization of the meeting.

What is the hallmark of morality?

1) reflects ideas about good and evil

2) has an emotional impact on a person

3) explains natural and social phenomena

4) appeals to supernatural forces

5. The government has come up with a proposal to introduce tax breaks for small businesses. This fact can be considered as an example of the connection

1) law and politics

2) economics and entrepreneurship

3) politics and science

4) economics and politics

The country of P. specializes in agricultural production. The land belongs to individual families, whose members work their plots together. The bulk of the products are consumed by the producers themselves. What type of society is this?

1) traditional

2) industrial

3) informational

4) post-industrial

A. Moral standards reflect people's ideas about good and evil.

B. Only the person himself acts as the judge of his actions from the point of view of their compliance with moral standards.

1) only A is correct

2) only B is correct

3) both judgments are correct

4) both judgments are incorrect

Are the following moral judgments true?

A. Moral standards arose with the advent of the state.

B. One of the signs of morality is the voluntary fulfillment of its requirements.

1) only A is correct

2) only B is correct

3) both judgments are correct

4) both judgments are incorrect

9. Ilya studies in the art studio and drama club of the Children's Creativity Center. What type of education can these classes be classified as?

1) continuing education

2) additional education

3) secondary (complete) education

4) vocational education

10. Vitaly studies in the 8th grade of the gymnasium. Additionally, he attends the figure skating section. What educational level is Vitaly at?

1) secondary vocational education

2) basic general education

3) secondary general education

4) primary general education

Are the following judgments about the role of science in the modern world true?

A. Science helps a person systematize knowledge about the world around him.

B. Science strives for the reliability of the results obtained.

1) only A is correct

2) only B is correct

3) both judgments are correct

4) both judgments are incorrect

Are the following judgments about the relationship between society and nature correct?

A. Society and nature are organically interconnected, since nature is a natural condition for the existence of people.

B. The technocratic type of thinking considers nature only as a source of raw materials for material production.

1) only A is correct

2) only B is correct

3) both judgments are correct

4) both judgments are incorrect

Which of the following refers to factors (resources) of production?

1) profit

4) salary

Indicate the name of the economic system in which the market mechanism is complemented by the active role of the state in organizing the economic life of society.

1) market

2) administrative-command

3) planned

4) mixed

Mandatory payments by individuals and legal entities to the state are

1) duties

2) subsidies

3) insurance premiums

In a command economy, as opposed to a market economy,

1) there is competition among manufacturers

2) labor is a commodity

3) resources are distributed centrally

4) income tax has been established

Before the start of the beach season, the number of sellers of weight loss products increases sharply. This is the result

1) government regulation

2) price collusion among producers

3) customer demand

4) competition

18. In country Z, there are a large number of independent producers of a homogeneous product and many isolated consumers of this product on the market. What additional information would allow us to define this market as a “pure competition” market?

1) The total demand of all consumers is satisfied with the support of the state.

2) The country has a high level of social guarantees.

3) The state legally guarantees free entry of new producers into the market.

4) There is no antimonopoly legislation in the country.

Are the following statements true?

A. Economy is an economy used by people to ensure life, satisfy needs by creating the necessary goods, conditions and means of subsistence.

B. Economics is the science of farming, the ways people run it, relationships between people in the process of production and exchange of goods.

1) only A is correct

2) only B is correct

3) both judgments are correct

4) both judgments are incorrect

Are the following statements true for enterprises of various types and forms?

A. Employees of an enterprise of any form of ownership are entitled to independently decide on the distribution of profits and the allocation of funds for the development of its fixed assets.

B. Limited partners in a limited partnership exercise management and act in economic relations on behalf of the partnership.

1) only A is correct

2) only B is correct

3) both judgments are correct

4) both judgments are incorrect

What is the characteristic feature of a nation?

1) community of historical memory

2) the presence of a political system

3) competitiveness

4) presence of control apparatus

The choice of an individual’s method of action in society primarily depends on

1) origin

2) vocational training

3) level of education

4) value guidelines

When Dmitry Dmitrievich G. turned 65 years old, he was fired due to staff reductions. What population group does he belong to?

1) unemployed

2) able-bodied

3) marginalized

4) disabled

At the stage of growing up of a child, the main force shaping his worldview becomes(are)

1) school education

2) social environment

3) positive examples of art and literature

4) self-education

Are the following statements about the functions of the family true?

A. In modern society, the production function remains the main function of the family.

B. The reproductive (biological reproduction) function of the family retains its importance in societies of any type.

1) only A is correct

2) only B is correct

3) both judgments are correct

4) both judgments are incorrect

Are the following statements true?

A. Deviant behavior can manifest itself in a person’s special talents and extraordinary abilities.

B. Deviant behavior is always illegal.

1) only A is correct

2) only B is correct

3) both judgments are correct

4) both judgments are incorrect

What is the characteristic of any state?

1) respect for the constitutional rights of man and citizen

2) the presence of public authority

3) implementation of the principle of separation of powers

4) expanded powers of the state apparatus

A necessary condition for the existence of civil society is

1) diversity of social groups, public associations, connections between them

2) the presence of a bicameral parliament

3) the presence of state control over the life of society

4) lack of possibility of free entry into and exit from the country

In country Z, the only political party exercises complete control of society, controls not only the political sphere, but also the economic one, any opposition is suppressed. What mode are we talking about?

3) about the regime of limited monarchy

4) about totalitarian

30. In the state of M., representative authorities are formed as follows: 50%

are candidates included in the electoral lists of their parties and movements, 50%

1) mixed

3) proportional

4) majority

Are the following statements about the state correct?

A. The state determines the moral values ​​of society.