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FEDERAL LAW OF THE RUSSIAN FEDERATION

of April 1, 1996 No. 27-FZ

About the individual (personified) accounting in systems of mandatory pension insurance and compulsory social insurance

(as amended on 25-12-2023)

Accepted by the State Duma of the Russian Federation on December 8, 1995

Approved by Council of the Russian Federation on March 20, 1996

This Federal Law establishes the legal basis and the principles of the organization of the individual (personified) accounting of information about citizens of the Russian Federation, foreign citizens and persons without citizenship for the purpose of ensuring realization of their rights in systems of mandatory pension insurance and compulsory social insurance, accounting of data on labor activity, and also for the purpose of provision of the state and municipal services and execution of the state and municipal functions.

Chapter I. General provisions

Article 1. The basic concepts used in this Federal Law

1. For the purpose of this Federal Law the following basic concepts are used:

insured persons are persons to whom mandatory pension insurance and compulsory social insurance in accordance with the legislation of the Russian Federation extends;

registered persons are physical persons for which the individual personal account in system of the individual (personified) accounting, including for the purpose of ensuring realization of their rights in systems of mandatory pension insurance and compulsory social insurance, accounting of data on labor activity, and also for the purpose of provision of the state and municipal services and execution of the state and municipal functions is opened;

insurers - legal entities, including foreign, and their separate divisions; the international organizations performing the activities in the territory of the Russian Federation (concerning insured persons); the family (patrimonial) units of indigenous ethnic groups of the North, Siberia and the Far East of the Russian Federation performing traditional economic activity; peasant farms; citizens, including foreign, the persons without citizenship living in the territory of the Russian Federation and the individual entrepreneurs performing employment according to the employment contract, and also signing contracts of civil nature under which on remunerations insurance premiums are in accordance with the legislation of the Russian Federation assessed. For the purpose of this Federal Law bodies of employment service concerning the unemployed, and also the organizations in which persons condemned to imprisonment are involved in work are equated to concept "insurer";

the physical persons who are independently paying insurance premiums - insured persons: the individual entrepreneurs, lawyers, notaries who are engaged in private practice and other categories of citizens paying insurance premiums for mandatory pension insurance in the fixed size according to the procedure established by the legislation of the Russian Federation on taxes and fees;

insurance premiums - insurance premiums for mandatory pension insurance, the additional insurance premiums for funded pension paid according to the Federal Law of April 30, 2008 to No. 56-FZ "About additional insurance premiums for funded pension and the state support of forming of pension accruals" (further - the Federal Law "About Additional Insurance Premiums for Funded Pension and the State Support of Forming of Pension Accruals");

the individual (personified) accounting - the organization and accounting of information about each registered person for ensuring realization of its rights in systems of mandatory pension insurance and compulsory social insurance, data on labor activity, and also for the purpose of provision of the state and municipal services and (or) execution of the state and municipal functions in accordance with the legislation of the Russian Federation, including with use of the insurance number of the individual ledger account as the identifier of information about the physical person;

individual personal account - the electronic document containing the information about the registered person provided by this Federal Law which is stored in information resources of Fund of pension and social insurance of the Russian Federation (further - Fund);

the insurance number of the individual ledger account - the unique number of individual personal account used for processing of information about the physical person in system of the individual (personified) accounting and also for identification and authentication of information about the physical person by provision of the state and municipal services and execution of the state and municipal functions;

general part of individual personal account - component of individual personal account in which are reflected the insurance number of the individual ledger account, the information about the registered person, data on the periods of work and (or) other activities, on other periods which are set off in insurance years of service according to the Federal Law of December 28, 2013 No. 400-FZ "About insurance pensions", on earnings (income) and assessed and the paid insurance premiums directed to financing of insurance pension about the pension rights of insured person and about establishment of insurance pension, about registration date in system of the individual (personified) accounting, about closing of individual personal account and other data according to this Federal Law;

the Section "Data on Labour Activity" - the Section of individual personal account which contains data on labor activity and working life of the registered person, its employment, transfers to other permanent job and on dismissal. For the purpose of this Federal Law regarding forming of data on labor activity the labor activity is understood as the periods of work on the employment contract, the periods of replacement of the state and municipal positions, positions of the public civil and municipal service, and also concerning separate categories of registered persons other periods of professional office activity;

special part of individual personal account - component of individual personal account in which data on the insurance premiums which arrived for insured person (registered person) directed to financing of funded pension and results of their investment, and also data on additional insurance premiums for funded pension and the results of their investment, fees of the employer paid to advantage of insured person and results of their investment, fees on joint financing of forming of the pension accruals which arrived according to the Federal Law "About Additional Insurance Premiums for Funded Pension and the State Support of Forming of Pension Accruals" and results of their investment, data on means (part of means) of the maternity (family) capital are separately considered, the directed to forming of funded pension according to the Federal Law of December 29, 2006 to No. 256-FZ "About additional measures of the state support of the families having children", and results of their investment, data on the payments made at the expense of means of pension accruals in accordance with the legislation of the Russian Federation and other data according to this Federal Law;

professional part of individual personal account - component of individual personal account in which data on the amounts of the pension contributions paid according to agreements of early non-state pension provision by the insurer for the insured person which is the subject of system of early non-state pension provision for the periods of its labor activity on workplaces on working conditions by results of which special assessment of working conditions are acknowledged harmful and (or) dangerous (professional years of service), about payments and other data necessary for realization of the pension rights in accordance with the legislation of the Russian Federation are reflected;

professional years of service of insured person - the total duration of the periods of its labor activity on workplaces on working conditions by results of which special assessment of working conditions are acknowledged harmful and (or) dangerous, during which to its advantage the insurer paid pension contributions according to agreements of early non-state pension provision;

the accounting period - the period for which the insurer represents to territorial authority of Fund of the information about insured persons in system of the individual (personified) accounting. The accounting periods month, the first quarter, half-year, nine months and calendar year are recognized;

the information system "private office of the registered person" - the information system of Fund giving opportunity to the registered person to receive the data containing in its individual personal account in the structure determined according to the procedure, established by this Federal Law;

share of single tariff of insurance premiums (further - share of single tariff) - the share of the single tariff established since January 1, 2023 by Item 3 of article 425 of the Tax Code of the Russian Federation, determined according to the standard rate established by the Budget code of the Russian Federation for insurance premiums for mandatory pension insurance;

share of the cumulative fixed size of insurance premiums (further - share of the cumulative fixed size) - the share of the cumulative fixed size established since January 1, 2023 by Item 1.2 of article 430 of the Tax Code of the Russian Federation, determined according to the standard rate established by the Budget code of the Russian Federation for insurance premiums for mandatory pension insurance.

2. For the purpose of this Federal Law the concept "mandatory pension insurance" is used in the value determined by the Federal Law of December 15, 2001 No. 167 Federal Law "About Mandatory Pension Insurance in the Russian Federation".

3. For the purpose of this Federal Law compulsory social insurance includes compulsory social insurance on case of temporary disability and in connection with motherhood, compulsory social insurance from labor accidents and occupational diseases.

Article 2. The legal basis of the individual (personified) accounting

1. The legal basis of the individual (personified) accounting is constituted by the Constitution of the Russian Federation, this Federal Law, the laws and other regulatory legal acts of the Russian Federation, the international agreements of the Russian Federation regulating legal relationship in this sphere.

2. The government of the Russian Federation in 2020 has the right to establish features of procedure and terms of representation by insurers till December 31, 2020 (inclusive) in territorial authorities of the Pension Fund of the Russian Federation of data on labor activity of registered persons.

Article 3. The purposes of the individual (personified) accounting

The purposes of the individual (personified) accounting are:

creation of conditions for appointment insurance and accumulative pensions according to results of work of each insured person;

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