of July 8, 2024 No. 162-FZ
About budget implementation of Fund of pension and social insurance of the Russian Federation for 2023
Accepted by the State Duma on June 26, 2024
Approved by the Federation Council on July 3, 2024
1. Approve the performance report of the budget of Fund of pension and social insurance of the Russian Federation (further - Fund) for 2023 with the following main indicators:
1) the total amount of budget receipts of Fund in the amount 13 264 888 922, 1 thousand rubles, including in the part which is not connected with forming of means for financing of funded pension in the amount 13 212 702 805, 5 thousand rubles, from them the income on mandatory pension insurance in the amount 9 242 140 498, thousand rubles, on compulsory social insurance on case of temporary disability and in connection with motherhood in the amount 939 964 037, 3 thousand rubles, on compulsory social insurance from labor accidents and occupational diseases in the amount 208 180 448, 2 thousand rubles. Amount of the interbudget transfers received from the federal budget in the amount 4 019 826 886, of 7 thousand rubles from budgets of subjects of the Russian Federation in the amount 278 465 917, 0 thousand rubles and from the budget of Federal Compulsory Health Insurance Fund in the amount 87 651 337, 1 thousand rubles;
2) the total amount of expenses of the budget of Fund in the amount 13 858 333 858, 7 thousand rubles, including in the part which is not connected with forming of means for financing of funded pension in the amount 13 819 693 991, thousand rubles, from them amount of expenses on mandatory pension insurance in the amount 9 227 520 272, 1 thousand rubles, on compulsory social insurance on case of temporary disability and in connection with motherhood in the amount 823 902 382, 7 thousand rubles, on compulsory social insurance from labor accidents and occupational diseases in the amount 123 841 521, 9 thousand rubles;
3) amount of budget deficit of Fund in the amount 593 444 936, thousand rubles, including amount of budget surplus of Fund in the part connected with forming of means for financing of funded pension in the amount 13 546 249, 0 thousand rubles and amount of budget deficit of Fund in the part which is not connected with forming of means for financing of funded pension in the amount 606 991 185, 6 thousand rubles, from them amount of budget surplus of Fund for mandatory pension insurance in the amount 14 620 226, 5 thousand rubles, amount of budget surplus of Fund regarding compulsory social insurance on case of temporary disability and in connection with motherhood in the amount 116 061 654, 6 thousand rubles, amount of budget surplus of Fund regarding compulsory social insurance from labor accidents and occupational diseases in the amount 84 338 926, 3 thousand rubles and amount of budget deficit of Fund regarding delegated powers in the amount 822 011 993, 0 thousand rubles.
Approve the following indicators of budget implementation of Fund for 2023:
1) budget receipts of Fund for codes of classification of the income of budgets for 2023 according to appendix 1 to this Federal Law;
2) expense structure of the budget of Fund for 2023 according to appendix 2 to this Federal Law;
3) sources of internal financing of budget deficit of Fund for codes of classification of sources of financing of deficits of budgets for 2023 according to appendix 3 to this Federal Law.
President of the Russian Federation
V. Putin
to the Federal Law "About Budget Implementation of Fund of Pension and Social Insurance of the Russian Federation for 2023"
Budget receipts of Fund of pension and social insurance of the Russian Federation by codes of classification of the income of budgets for 2023
(thousand rubles)
|
Code of budget classification of the Russian Federation |
Cash execution | ||
|
chief manager of the income |
budget receipts of Fund of pension and social insurance of the Russian Federation | ||
|
Income, all |
13 264 888 922,1 | ||
|
Tax and non-tax income |
000 |
1 00 00000 00 0000 000 |
8 925 721 153,6 |
|
Insurance premiums for compulsory social insurance |
000 |
1 02 00000 00 0000 000 |
8 830 825 740,8 |
|
Insurance premiums, stipulated by the legislation the Russian Federation about taxes and fees, distributed on types of insurance |
000 |
1 02 01000 00 0000 160 |
7 649 798 223,1 |
|
Insurance premiums, stipulated by the legislation the Russian Federation about taxes and fees, regarding mandatory pension insurance |
182 |
1 02 01010 01 0000 160 |
6 816 466 470,5 |
|
Insurance premiums, stipulated by the legislation the Russian Federation about taxes and fees, regarding compulsory social insurance on case of temporary disability and in connection with motherhood |
182 |
1 02 01020 01 0000 160 |
833 331 752,6 |
|
Insurance premiums, stipulated by the legislation the Russian Federation about taxes and fees, paid by separate categories of payers of insurance premiums in the cumulative fixed size |
000 |
1 02 02000 00 0000 160 |
19 433 757,3 |
|
Insurance premiums, stipulated by the legislation the Russian Federation about taxes and fees, paid by separate categories of payers of insurance premiums in the cumulative fixed size, regarding mandatory pension insurance |
182 |
1 02 02010 01 0000 160 |
19 433 757,3 |
|
The insurance premiums for mandatory pension insurance paid by separate categories of payers of insurance premiums in accordance with the legislation of the Russian Federation about taxes and fees from the income exceeding 300 000 rubles for settlement period |
182 |
1 02 03000 01 0000 160 |
9 074 745,0 |
|
Insurance premiums on additional rates for mandatory pension insurance, the stipulated in Clause 428 Tax Code of the Russian Federation |
000 |
1 02 04000 01 0000 160 |
119 198 319,7 |
|
Insurance premiums on additional rates for mandatory pension insurance for the insured persons occupied on the corresponding work types specified in Item 1 of part 1 of article 30 of the Federal Law of December 28, 2013 to No. 400-FZ "About insurance pensions" on payment of insurance pension |
182 |
1 02 04010 01 0000 160 |
35 978 631,4 |
|
Insurance premiums on additional rates for mandatory pension insurance for the insured persons occupied on the corresponding work types specified in Items 2 - 18 parts 1 of article 30 of the Federal Law of December 28, 2013 No. 400-FZ "About insurance pensions", on payment of insurance pension |
182 |
1 02 04020 01 0000 160 |
83 219 688,3 |
|
The insurance premiums for mandatory pension insurance paid by persons who voluntarily entered legal relationship on mandatory pension insurance |
797 |
1 02 05000 06 0000 160 |
1 511 761,2 |
|
Insurance premiums for compulsory social insurance for case of temporary disability and in connection with motherhood, the paid persons who voluntarily entered legal relationship on compulsory social insurance on case of temporary disability and in connection with motherhood |
797 |
1 02 06000 06 0000 160 |
261 797,7 |
|
Additional insurance premiums for funded pension and fees of the employer for benefit of the insured persons paying the additional insurance premiums for funded pension enlisted in Fund of pension and social insurance of the Russian Federation |
797 |
1 02 07000 06 0000 160 |
666 950,7 |
|
The fees paid by the organizations using work of members of flight crews of aircrafts of civil aviation, on payment of monthly pension supplement, enlisted in Fund of pension and social insurance of the Russian Federation |
182 |
1 02 08000 06 0000 160 |
10 153 670,7 |
|
The fees paid by the organizations of the coal industry on payment of monthly pension supplement to separate employee categories of these organizations |
182 |
1 02 09000 06 0000 160 |
3 989 872,6 |
|
Insurance premiums for compulsory social insurance for case of temporary disability and in connection with motherhood, the paid payers of insurance premiums making payments and other remunerations for benefit of prosecutors, the staff of the Investigative Committee of the Russian Federation, judges of federal courts, magistrate judges from the specified payments |
182 |
1 02 10000 01 0000 160 |
4 410 167,0 |
|
Insurance premiums for compulsory social insurance from labor accidents and occupational diseases |
797 |
1 02 12000 06 0000 160 |
206 569 980,1 |
|
Insurance premiums for the settlement periods which expired till January 1, 2023 |
000 |
1 02 14000 00 0000 160 |
805 756 495,7 |
|
Insurance premiums for mandatory pension insurance for the settlement periods which expired till January 1, 2023 |
182 |
1 02 14010 06 0000 160 |
777 267 835,0 |
|
Insurance premiums for mandatory pension insurance for the settlement periods which expired till January 1, 2023 (on payment of insurance pension for settlement periods from January 1, 2017 to December 31, 2022) |
182 |
1 02 14010 06 1001 160 |
698 626 795,2 |
|
Insurance premiums for mandatory pension insurance for the settlement periods which expired till January 1, 2023 (on payment of funded pension) |
182 |
1 02 14010 06 1002 160 |
- 158 676,9 |
|
Insurance premiums for mandatory pension insurance for the settlement periods which expired till January 1, 2023 (in the amount of, determined proceeding from the cost of insurance year, enlisted on payment of insurance pension, for the settlement periods which expired till January 1, 2013) |
182 |
1 02 14010 06 1003 160 |
- 77 386,1 |
|
Insurance premiums for mandatory pension insurance for the settlement periods which expired till January 1, 2023 (in the amount of, determined proceeding from the cost of insurance year, enlisted on payment of funded pension, for the settlement periods which expired till January 1, 2013) |
182 |
1 02 14010 06 1004 160 |
- 20 441,9 |
|
Insurance premiums for mandatory pension insurance for the settlement periods which expired till January 1, 2023 (in the fixed size, enlisted on payment of insurance pension, for settlement periods from January 1, 2017 to December 31, 2022) |
182 |
1 02 14010 06 1005 160 |
79 198 170,0 |
|
Insurance premiums for mandatory pension insurance for the settlement periods which expired till January 1, 2023 (on payment of insurance pension for the settlement periods which expired till January 1, 2017) |
182 |
1 02 14010 06 1101 160 |
964 511,0 |
|
Insurance premiums for mandatory pension insurance for the settlement periods which expired till January 1, 2023 (in the fixed size, enlisted on payment of insurance pension, for the settlement periods which expired till January 1, 2017) |
182 |
1 02 14010 06 1105 160 |
- 1 265 136,3 |
|
Insurance premiums for mandatory pension insurance for the settlement periods which expired till January 1, 2023 (the penalty fee arriving in connection with non-execution of obligations on payment of fees on financing of funded portion of work pension and also for non-presentation at the scheduled time of the data necessary for implementation of the individual (personified) accounting or submission of incomplete and (or) false information on payment of fees on financing of funded portion of work pension) |
182 |
1 02 14010 06 2101 160 |
0,0 |
|
Insurance premiums for mandatory pension insurance for the settlement periods which expired till January 1, 2023 (percent for unauthorized use by means of pension accruals) |
182 |
1 02 14010 06 2201 160 |
0,0 |
|
Insurance premiums for mandatory pension insurance for the settlement periods which expired till January 1, 2023 (other receipts) |
182 |
1 02 14010 06 4000 160 |
0,0 |
|
Insurance premiums for compulsory social insurance for case of temporary disability and in connection with motherhood for the settlement periods which expired till January 1, 2023 |
182 |
1 02 14020 06 0000 160 |
28 488 660,7 |
|
The insurance premiums paid by the payers of insurance premiums making payments and other remunerations for benefit of the physical persons which are subject according to international treaties of the Russian Federation to separate types (separate type) of compulsory social insurance from the specified payments |
000 |
1 02 15000 00 0000 160 |
0,0 |
|
The insurance premiums for mandatory pension insurance paid by the payers of insurance premiums making payments and other remunerations for benefit of the physical persons which are subject according to international treaties of the Russian Federation to separate types (separate type) of compulsory social insurance from the specified payments |
182 |
1 02 15010 06 0000 160 |
0,0 |
|
Insurance premiums for compulsory social insurance for case of temporary disability and in connection with motherhood, the paid payers of insurance premiums making payments and other remunerations for benefit of the physical persons which are subject according to international treaties of the Russian Federation to separate types (separate type) of compulsory social insurance from the specified payments |
182 |
1 02 15020 06 0000 160 |
0,0 |
|
Taxes on comprehensive income |
000 |
1 05 00000 00 0000 000 |
- 1 860,3 |
|
The tax levied in connection with application of simplified taxation system |
000 |
1 05 01000 00 0000 110 |
- 1 623,0 |
|
The tax levied from the taxpayers who chose the income as the taxation object |
000 |
1 05 01010 01 0000 110 |
- 2 013,1 |
|
The tax levied from the taxpayers who chose the income as the taxation object (for the tax periods which expired till January 1, 2011) |
182 |
1 05 01012 01 0000 110 |
- 2 013,1 |
|
The tax levied from the taxpayers who chose the income reduced by the size of expenses as the taxation object |
000 |
1 05 01020 01 0000 110 |
- 501,7 |
|
The tax levied from the taxpayers who chose the income reduced by the size of expenses as the taxation object (for the tax periods which expired till January 1, 2011) |
182 |
1 05 01022 01 0000 110 |
- 501,7 |
|
The minimum tax enlisted in budgets of state non-budgetary funds (paid (collected) for the tax periods which expired till January 1, 2011) |
182 |
1 05 01030 01 0000 110 |
891,8 |
|
Unified imputed income tax for separate types of activity |
000 |
1 05 02000 02 0000 110 |
- 191,3 |
|
Unified imputed income tax for separate types of activity (for the tax periods which expired till January 1, 2011) |
182 |
1 05 02020 02 0000 110 |
- 191,3 |
|
Unified agricultural tax |
000 |
1 05 03000 01 0000 110 |
- 46,0 |
|
Unified agricultural tax (for the tax periods which expired till January 1, 2011) |
182 |
1 05 03020 01 0000 110 |
- 46,0 |
|
Debt and recalculations on the cancelled taxes, charges and other obligatory payments |
000 |
1 09 00000 00 0000 000 |
- 36 076,3 |
|
Shortage, penalty fee and penalties on insurance premiums |
000 |
1 09 08000 00 0000 140 |
- 4 376,6 |
|
Shortage, penalty fee and penalties on fees in Fund of pension and social insurance of the Russian Federation |
182 |
1 09 08020 06 0000 140 |
- 4 376,6 |
|
Unified social tax |
000 |
1 09 09000 00 0000 110 |
6 712,4 |
|
The unified social tax enlisted in the budget of Fund of pension and social insurance of the Russian Federation |
182 |
1 09 09020 06 0000 110 |
6 712,4 |
|
The insurance premiums in the form of fixed payment enlisted in the budget of Fund of pension and social insurance of the Russian Federation (on the settlement periods which expired till January 1, 2010) |
000 |
1 09 10000 06 0000 160 |
- 38 396,3 |
|
The insurance premiums in the form of fixed payment enlisted in the budget of Fund of pension and social insurance of the Russian Federation on payment of insurance pension (on the settlement periods which expired till January 1, 2010) |
182 |
1 09 10010 06 0000 160 |
- 28 119,3 |
|
The insurance premiums in the form of fixed payment enlisted in the budget of Fund of pension and social insurance of the Russian Federation on payment of funded pension (on the settlement periods which expired till January 1, 2010) |
182 |
1 09 10020 06 0000 160 |
- 10 277,0 |
|
The tax levied in patent cost type in connection with application of simplified taxation system |
000 |
1 09 11000 02 0000 110 |
- 15,8 |
|
The taxes levied in patent cost type in connection with application of simplified taxation system (for the tax periods which expired till January 1, 2011) |
182 |
1 09 11020 02 0000 110 |
- 15,8 |
|
Income from use of the property which is in the state-owned and municipal property |
000 |
1 11 00000 00 0000 000 |
43 361 800,5 |
|
Income from investment of funds of budgets |
000 |
1 11 02000 00 0000 120 |
43 357 250,8 |
|
Income from investment of funds of Fund of pension and social insurance of the Russian Federation, the insurance premiums for funded pension created at the expense of the amounts |
797 |
1 11 02050 06 0000 120 |
23 051 844,2 |
|
The investment incomes of means of pension accruals listed by managing companies in Fund of pension and social insurance of the Russian Federation in accordance with the legislation of the Russian Federation |
797 |
1 11 02051 06 0000 120 |
23 017 911,9 |
|
Income from investment of funds, the insurance premiums for funded pension created at the expense of the amounts |
797 |
1 11 02052 06 0000 120 |
718,8 |
|
Income from investment of funds, the additional insurance premiums for funded pension created at the expense of the amounts and fees of the employer for benefit of the insured persons paying additional insurance premiums for funded pension |
797 |
1 11 02053 06 0000 120 |
33 213,5 |
|
Income from placement of other temporarily available funds of Fund of pension and social insurance of the Russian Federation |
797 |
1 11 02060 06 0000 120 |
497 619,7 |
|
Income from placement of temporarily available funds of Fund of pension and social insurance of the Russian Federation created due to receipt of insurance premiums for compulsory social insurance on case of temporary disability and in connection with motherhood |
797 |
1 11 02061 06 0000 120 |
131,0 |
|
Income from placement of temporarily available funds of Fund of pension and social insurance of the Russian Federation created due to receipt of insurance premiums for compulsory social insurance from labor accidents and occupational diseases |
797 |
1 11 02062 06 0000 120 |
497 488,7 |
|
Income of Fund of pension and social insurance of the Russian Federation from investment of means of reserve for mandatory pension insurance |
797 |
1 11 02200 06 0000 120 |
19 807 786,9 |
|
Income from investment of funds of reserve of Fund of pension and social insurance of the Russian Federation for mandatory pension insurance |
797 |
1 11 02210 06 0000 120 |
19 807 786,9 |
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