FEDERAL LAW OF THE RUSSIAN FEDERATION

of November 30, 2024 No. 423-FZ

About the budget of Fund of pension and social insurance of the Russian Federation for 2025 and for planning period of 2026 and 2027

Accepted by the State Duma on November 21, 2024

Approved by the Federation Council on November 27, 2024

Article 1. The main characteristics of the budget of Fund of pension and social insurance of the Russian Federation for 2025 and for planning period of 2026 and 2027

1. Approve the main characteristics of the budget of Fund of pension and social insurance of the Russian Federation (further - Fund) for 2025:

1) the predicted total amount of budget receipts of Fund in the amount 16 623 906 689, 8 thousand rubles, including in the part which is not connected with forming of means for financing of funded pension in the amount 16 554 877 905, thousand rubles, from them the income on mandatory pension insurance in the amount 10 454 875 647, 5 thousand rubles, on compulsory social insurance on case of temporary disability and in connection with motherhood in the amount 1 353 700 262, 2 thousand rubles and on compulsory social insurance from labor accidents and occupational diseases in the amount 293 365 922, 8 thousand rubles. The predicted amount of the interbudget transfers received from the federal budget in the amount 4 022 274 816, of 3 thousand rubles from budgets of subjects of the Russian Federation in the amount 349 379 868, 8 thousand rubles and from the budget of Federal Compulsory Health Insurance Fund in the amount 179 307 606, 4 thousand rubles;

2) the total amount of expenses of the budget of Fund in the amount 16 993 427 349, 1 thousand rubles, including in the part which is not connected with forming of means for financing of funded pension in the amount 16 934 389 800, 6 thousand rubles, from them amount of expenses on mandatory pension insurance in the amount 11 137 645 741, 8 thousand rubles, on compulsory social insurance on case of temporary disability and in connection with motherhood in the amount 1 169 139 694, 3 thousand rubles and on compulsory social insurance from labor accidents and occupational diseases in the amount 174 525 605, 7 thousand rubles;

3) amount of budget deficit of Fund in the amount 369 520 659, 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 9 991 235, 8 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 379 511 895, 1 thousand rubles, from them amount of budget deficit of Fund regarding mandatory pension insurance in the amount 682 770 094, 3 thousand rubles, amount of budget deficit of Fund regarding delegated powers in the amount of the 142nd 685, 8 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 184 560 567, 9 thousand rubles and amount of budget surplus of Fund regarding compulsory social insurance from labor accidents and occupational diseases in the amount 118 840 317, 1 thousand rubles.

2. Approve the main characteristics of the budget of Fund for planning period of 2026 and 2027:

1) the predicted total amount of budget receipts of Fund for 2026 in the amount 18 593 503 377, thousand rubles and for 2027 in the amount 19 763 939 398, 7 thousand rubles, including in the part which is not connected with forming of means for financing of funded pension for 2026 in the amount 18 527 404 175, 9 thousand rubles and for 2027 in the amount 19 669 680 411, 9 thousand rubles, from them the income on mandatory pension insurance for 2026 in the amount 11 916 628 157, 2 thousand rubles and for 2027 in the amount 12 694 280 286, 8 thousand rubles, on compulsory social insurance on case of temporary disability and in connection with motherhood for 2026 in the amount 1 498 060 201, 2 thousand rubles and for 2027 in the amount 1 624 514 155, 6 thousand rubles and on compulsory social insurance from labor accidents and occupational diseases for 2026 in the amount 325 268 690, 4 thousand rubles and for 2027 in the amount 358 632 471, 9 thousand rubles. The predicted amount of the interbudget transfers received from the federal budget for 2026 in the amount 4 689 998 876, of 2 thousand rubles and for 2027 in the amount 4 659 162 013, of 9 thousand rubles from budgets of subjects of the Russian Federation for 2026 in the amount 384 405 991, 7 thousand rubles and for 2027 in the amount 413 648 857, 6 thousand rubles and from the budget of Federal Compulsory Health Insurance Fund for 2026 in the amount 179 201 582, 7 thousand rubles and for 2027 in the amount 179 172 911, 8 thousand rubles;

2) the total amount of expenses of the budget of Fund for 2026 in the amount 18 273 551 782, 4 thousand rubles and for 2027 in the amount 19 425 569 407, 0 thousand rubles, including in the part which is not connected with forming of means for financing of funded pension for 2026 in the amount 18 212 543 562, 0 thousand rubles and for 2027 in the amount 19 333 716 652, 3 thousand rubles, from them amount of expenses on mandatory pension insurance for 2026 in the amount 11 916 628 157, 2 thousand rubles and for 2027 in the amount 12 694 280 286, 8 thousand rubles, on compulsory social insurance on case of temporary disability and in connection with motherhood for 2026 in the amount 1 318 980 864, 4 thousand rubles and for 2027 in the amount 1 444 102 988, 4 thousand rubles and on compulsory social insurance from labor accidents and occupational diseases for 2026 in the amount 189 487 413, 3 thousand rubles and for 2027 in the amount 203 079 879, 5 thousand rubles;

3) amount of budget surplus of Fund for 2026 in the amount 319 951 595, 1 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 5 090 981, 2 thousand rubles and amount of budget surplus of Fund in the part which is not connected with forming of means for financing of funded pension in the amount 314 860 613, 9 thousand rubles, from them amount of budget surplus of Fund regarding compulsory social insurance on case of temporary disability and in connection with motherhood in the amount 179 079 336, 8 thousand rubles and amount of budget surplus of Fund regarding compulsory social insurance from labor accidents and occupational diseases in the amount 135 781 277, 1 thousand rubles, and amount of budget surplus of Fund for 2027 in the amount 338 369 991, 7 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 2 406 232, 1 thousand rubles and amount of budget surplus of Fund in the part which is not connected with forming of means for financing of funded pension in the amount 335 963 759, 6 thousand rubles, from them amount of budget surplus of Fund regarding compulsory social insurance on case of temporary disability and in connection with motherhood in the amount 180 411 167, 2 thousand rubles and amount of budget surplus of Fund regarding compulsory social insurance from labor accidents and occupational diseases in the amount 155 552 592, 4 thousand rubles.

Article 2. Sources of internal financing of budget deficit of Fund

Approve sources of internal financing of budget deficit of Fund for 2025 and for planning period of 2026 and 2027 according to appendix 1 to this Federal Law.

Article 3. Budgetary appropriations of the budget of Fund for 2025 and for planning period of 2026 and 2027

1. Approve distribution of budgetary appropriations of the budget of Fund for Sections, subsections, target Articles and groups of expense types of classification of budgets expenses:

1) for 2025 according to appendix 2 to this Federal Law;

2) for planning period of 2026 and 2027 according to appendix 3 to this Federal Law.

2. Approve the total amount of the budgetary appropriations directed to execution of public normative obligations, for 2025 in the amount 16 352 180 104, to 1 thousand rubles for 2026 in the amount 17 602 005 288, 8 thousand rubles and for 2027 in the amount 18 729 440 449, 8 thousand rubles.

Article 4. The interbudget transfers to the budget of Fund and from the budget of Fund to other budgets of the budget system of the Russian Federation

1. Determine that I will eat around the budgetary appropriations received in the form of the interbudget transfers from the federal budget for 2025 on implementation of monthly money payments to veterans, disabled people, to the citizens who were affected by radiation owing to radiation accidents and nuclear testing is subject to reduction by amount of the means intended on monthly money payment to the citizens who are passing military and law-enforcement service in the Ministry of Defence of the Russian Federation, the Ministry of Internal Affairs of the Russian Federation, Federal Security Service of the Russian Federation, Russian Foreign Intelligence Service, Federal Guard Service of the Russian Federation, troops of national guard of the Russian Federation, having the right to monthly money payment, and also to monthly money payment to the citizens who were passing military service in Federal Security Service of the Russian Federation, having the right to monthly money payment with the corresponding modification of indicators of summary budget list of the budget of Fund.

2. Determine that in 2025 financial provision of expenses on realization of item 4 of the Resolution of the Supreme Council of the Russian Federation of January 15, 1993 No. 4302-I "About procedure for enforcement of the Law of the Russian Federation "About the status of Heroes of the Soviet Union, Geroyev of the Russian Federation and complete order bearers of Slava" is performed within the budgetary appropriations provided according to the target expenditure item "Social Support of Heroes of the Soviet Union, Heroes of the Russian Federation and Complete Order Bearers of Slava" of complex of process actions "Provision of measures of the state support to Heroes of the Soviet Union, Heroes of the Russian Federation, to Heroes of Socialist Work, Heroes of Work of the Russian Federation to complete order bearers of Slava and complete order bearers of Labour Glory" within the state program of the Russian Federation "Social support of citizens" of the subsection "Social Security of the Population" of the Section "Social policy" of classification of budgets expenses.

Article 5. Features of use of budgetary appropriations on ensuring activities of Fund

1. The fund has the right in 2025 within the budgetary appropriations provided according to the target expenditure item "Expenses on Ensuring Activities (Rendering Services) of Public Institutions" within ensuring accomplishment of functions with offices of state non-budgetary funds of the Russian Federation on non-program activities of governing bodies of state non-budgetary funds of the Russian Federation of the subsection "Other Nation-wide Questions" of the Section "Nation-wide Questions" of classification of budgets expenses to perform financial provision of fee of bodies (organizations) with which the Fund signs agreements on mutual signature witnessing, on acceptance and transfer electronically to Fund of petitions from citizens about refusal of receipt of set of social services (social service) or about renewal of its provision proceeding from the cost of processing of one statement in the amount of 4 rubles excluding tax on value added.

2. The fund has the right to make in 2025 according to the procedure established by the Government of the Russian Federation changes to summary budget list of the budget of Fund without introduction of amendments to this Federal Law with excess of total amount of the expenses approved by this Federal Law, for the purpose of increase in budgetary appropriations of the current financial year at payment of the signed public contracts at delivery of goods, performance of works, rendering the services which are subject in accordance with the terms of the specified public contracts to payment in reporting financial year, in the amount which is not exceeding remaining balance of the budgetary appropriations which are not used for the beginning of the current financial year on execution of the specified public contracts.

Article 6. Features of use of budgetary appropriations of the budget of Fund in the sphere of social policy

1. The fund has the right to perform in 2025:

1) financial provision of pension payment, benefits, monthly money payments to separate categories of citizens, payments for compulsory social insurance from labor accidents and occupational diseases, on compulsory social insurance on case of temporary disability and in connection with motherhood and other social payments referred by the legislation of the Russian Federation to competence of Fund for festive and the days off of January, 2026 in December, 2025, pension payments, including their delivery, in the territory in which emergency mode (federal, interregional, regional, intermunicipal, municipal or local nature), earlier current month within the budgetary appropriations approved by part 1 of article 1 of this Federal Law is introduced;

2) financial provision of delivery of pensions, benefits, monthly money payments to separate categories of citizens, the amounts of insurance coverage for compulsory social insurance from labor accidents and occupational diseases, on compulsory social insurance on case of temporary disability and in connection with motherhood and other social payments of federal mail service to the organizations in limits 1, percent of the delivered amounts excluding tax on value added, expenses on transfer of money postal orders in the territory of the Russian Federation for ensuring pension payments, benefits, monthly money payments to separate categories of citizens, payments for compulsory social insurance from labor accidents and occupational diseases, on compulsory social insurance on case of temporary disability and in connection with motherhood and other social payments, carried by the legislation of the Russian Federation to competence of Fund, the alimony and other deduction from defined benefits, benefits amounts paid to members of the family of the dead using rate in the amount of percent 1,17 from the transferred amount excluding tax on value added;

3) financial provision of pension payment, appointed ahead of schedule to the citizens recognized as the unemployed, social benefit for burial of the died not working pensioners who ahead of schedule drew up pension according to the offer of bodies of employment service of the population of subjects of the Russian Federation (if the death of the pensioner came during receipt of early pension before achievement by it of the age granting the right to the corresponding pension), and rendering services in burial according to the guaranteed list of these services, including expenses on delivery of the specified pensions and benefit, with subsequent compensation for the account of the budgetary appropriations received in the form of the interbudget transfers from budgets of subjects of the Russian Federation through bodies of employment service of the population of subjects of the Russian Federation.

2. The amounts of means which came to the budget of Fund on payment of insurance pension on which insurers as of January 1, 2025 do not provide data of the individual (personified) accounting for reflection in general part of individual personal accounts of insured persons are aimed by Fund at financial provision of payment of insurance pensions.

3. Determine that the Fund in 2025 enables the realization of pilot project on rendering services in complex rehabilitation and abilitation of handicapped children which rules of realization, including the list of the actions financed within its realization are determined by the Government of the Russian Federation. Financial provision of the specified actions is performed at the expense of the interbudget transfers from the federal budget, stipulated in Item 1 part 1 of article 1 of this Federal Law, within the budgetary appropriations provided by appendix 2 to this Federal Law according to the target expenditure item "Rendering Services in Complex Rehabilitation and Abilitation of Handicapped Children" within complex of process actions "Providing disabled people and handicapped children with rehabilitation and abilitatsionny services, and also technical means of rehabilitation including production and repair of prosthetic and orthopedic products of" the state program of the Russian Federation "The available circle" the subsection "Protection of Family and Childhood" of the Section "Social policy" of classification of budgets expenses.

4. Determine that in 2025 the Fund has the right to make decisions on the direction the insurer to 20 percent of the amounts of insurance premiums for compulsory social insurance from labor accidents and occupational diseases added for prior calendar year less the expenses made in prior calendar year on allowance payment on temporary disability in connection with labor accidents or occupational diseases and on leave allowance of insured person (over the annual paid leave established by the legislation of the Russian Federation) for the entire period of its treatment and journey to the place of treatment and back, on financial provision of preventive measures on reducing industrial traumatism and occupational diseases of workers and sanatorium treatment of workers, occupied at works with harmful and (or) dangerous production factors (further - financial provision of preventive measures), within the budgetary appropriations provided according to the target expenditure item "Medical, Social and Employment Rehabilitation of Victims, Ensuring Preventive Measures on Reducing Industrial Traumatism and Occupational Diseases" within complex of process actions "Provision of payments for insurance coverage of compulsory social insurance" of the state program of the Russian Federation "Social support of citizens" of the subsection "Social Security of the Population" of the Section "Social policy" of classification of budgets expenses. The amount of the funds allocated for the specified purposes can be increased to 30 percent of the amounts of insurance premiums for compulsory social insurance from labor accidents and occupational diseases added for prior calendar year less the expenses made in prior calendar year on allowance payment on temporary disability in connection with labor accidents or occupational diseases and on leave allowance of insured person (over the annual paid leave established by the legislation of the Russian Federation) by the entire period of its treatment and journey to the place of treatment and back, on condition of the direction by the insurer of additional amount of funds for sanatorium treatment of workers not earlier than before five years before achievement of the age granting the right to purpose of insurance pension on old age according to the pension legislation by them. If insurers with number working to 100 people did not perform two consecutive calendar years preceding the current financial year, financial provision of preventive measures, amount of funds for financial provision of the specified measures is calculated proceeding from reporting data in three consecutive calendar years preceding the current financial year.

Article 7. Features of budget implementation of Fund in 2025

1. Determine that:

1) the remaining balance of the interbudget transfers from the federal budget as of January 1, 2025 formed in the budget of Fund as a result of their incomplete use in 2024 on pension payments, benefits, monthly money payments to separate categories of citizens, provision of the maternity (family) capital and other social payments, on monthly allowance in connection with the birth and education of the child, on compensation for expenses on payment of fare on the territory of the Russian Federation to the pensioners who are receivers of insurance pension on old age (taking into account fixed payment to insurance pension on old age) or insurance pension on disability and living in the region of the Far North and areas equated to them, to the vacation spot and back, on compensation for expenses, the areas connected with moving from the region of the Far North and equated to them, to persons, No. 4520-I specified in part six of article 35 of the Law of the Russian Federation of February 19, 1993 "About the state guarantees and compensations for the persons working and living in the region of the Far North and the areas equated to them", go Fund in 2025 to the same purposes, and also to payment of insurance pensions for old age, for disability, on the occasion of loss of the supporter, fixed payment to insurance pension and increases in fixed payment to insurance pension in case of insufficiency in course of execution of the budget of Fund of budgetary appropriations. Of the specified means in summary budget list of the budget of Fund for 2025 the Fund provides budgetary appropriations over the amounts, stipulated in Item 2 parts 1 of article 1 of this Federal Law, without introduction of amendments to this Federal Law;

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