Personalized accounting in the pension system of the Russian Federation

T. Komarova, L. P. Komarova
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Abstract

The article deals with the issues of pension provision of citizens, namely, the features of reporting in the mandatory pension insurance system. The authors studied the norms of the adopted Federal Law № 136-FZ as of 24.04.2020 On Amendments Being Made to Articles 2 and 11 of the Federal Law On Individual (Personalized) Accounting in the Mandatory Pension Insurance System, Federal Law № 436-FZ as of 16.12.2019 On Amendments to the Federal Law On Individual (Personalized) Accounting in the mandatory pension insurance system and analyzed the newly introduced employers obligation to provide information on personnel changes (on the admission and dismissal of a citizen) no later than a working day, following the day of the issuance of the relevant order or other document. Much attention is paid to the mechanism of implementation of the provisions on the obligation of timely reporting to the bodies of the Pension Fund of the Russian Federation, as well as responsibility (administrative) for non-fulfillment of this obligation. At the end of the study, a conclusion was made about the imperfection of the existing model of receiving reports by one body (the Pension Fund of the Russian Federation), and the control over the provision of such reports by another body (the Federal Executive authority exercising federal state supervision over compliance with labor legislation).
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俄罗斯联邦养老金制度中的个性化会计
本文论述了强制性养老保险制度下公民养老保障的问题,即申报的特点。作者研究了截至2020年4月24日通过的第136-FZ号联邦法关于对强制性养老保险制度中个人(个性化)会计联邦法第2条和第11条进行修正的规范,2019年12月16日第436-FZ号联邦法,关于强制性养老保险制度中个人(个性化)会计联邦法的修正案,并分析了新引入的雇主有义务在相关命令或其他文件发布之日起不迟于一个工作日提供有关人事变动(关于公民的录取和解雇)的信息。人们十分注意执行关于及时向俄罗斯联邦养恤基金各机构提出报告的义务的规定的机制,以及不履行这一义务的(行政)责任。在研究结束时,得出的结论是,由一个机构(俄罗斯联邦养恤基金)接受报告的现有模式不完善,而由另一个机构(对遵守劳工立法行使联邦国家监督的联邦行政当局)对提供这种报告进行控制。
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