Hello. Colleagues indicated in what order it was necessary to appeal. A little judicial practice that the court has the right to take into account in your case, because... The practice began in 2004.

PRESIDIUM OF THE HIGH ARBITRATION COURT OF THE RUSSIAN FEDERATION
INFORMATION MAIL
dated August 11, 2004 N 79
OVERVIEW OF DISPUTE RESOLUTION PRACTICES,
RELATED TO THE APPLICATION OF LEGISLATION ON COMPULSORY
PENSION INSURANCE
15. When satisfying the requirement to collect sanctions for failure to provide information necessary for individual (personalized) accounting, the court found it possible to reduce the amount of sanctions.
The body of the Pension Fund of the Russian Federation applied to the arbitration court with an application to collect from the territorial branch of the all-Russian public organization of manufacturers of medical and agricultural products (hereinafter referred to as the organization) a fine for failure to provide information necessary for individual (personalized) accounting for 2002.
By the decision of the court of first instance, the application was partially satisfied with reference to Articles 112 and 114 of the Tax Code of the Russian Federation, since the court recognized the presence of mitigating circumstances.
Having disagreed with the adopted judicial act, the body of the Pension Fund of the Russian Federation filed a cassation appeal, in which it asked to cancel the court decision in terms of reducing the amount of the fine collected and satisfy the application in full, citing the fact that legal relations in the field of personalized accounting in the compulsory pension insurance system the norms of the Tax Code of the Russian Federation do not apply, therefore, in the case under consideration, Articles 112 and 114 of the Tax Code of the Russian Federation cannot be applied. Consequently, the court had no grounds to take into account mitigating circumstances and reduce the amount of the fine.
The cassation court upheld the court's decision, noting the following.
In accordance with Part 3 of Article 2 of the Law on Pension Insurance, legal relations related to the payment of insurance contributions for compulsory pension insurance, including in terms of monitoring their payment, are regulated by the legislation of the Russian Federation on taxes and fees, unless otherwise provided by this Law.
In paragraph 2 of Article 11 of the Federal Law of April 1, 1996 N 27-FZ “On individual (personalized) accounting in the compulsory pension insurance system”<*>it is stipulated that the policyholder submits information about each insured person working for him once a year, but no later than March 1.
- <*>Next is the Law on Individual Accounting.
In accordance with Part 3 of Article 17 of the Law on Individual Accounting, for failure to submit in a timely manner the information necessary to carry out individual (personalized) accounting in the compulsory pension insurance system, or for providing incomplete and (or) unreliable information to policyholders, including individuals, Those who independently pay insurance premiums are subject to financial sanctions in the form of collection of 10 percent of payments due for the reporting year to the Pension Fund of the Russian Federation. The collection of the specified amount is carried out by the bodies of the Pension Fund of the Russian Federation in court.
From the analysis of the above norms it follows that legal relations related to control over the payment of insurance contributions for compulsory pension insurance are subject to the legislation of the Russian Federation on taxes and fees, unless otherwise established by the legislation on compulsory pension insurance. Applicable to these legal relations are, in particular, the provisions of Chapter 15 of the Tax Code of the Russian Federation “General Provisions on Liability for Committing Tax Offenses”, defining circumstances mitigating liability (clause 1 of Article 112 of the Tax Code of the Russian Federation), and the procedure for determining the amount of the fine to be collected when these circumstances are established ( paragraph 3 of article 114 of the Tax Code of the Russian Federation).

Article 112. Tax Code of the Russian Federation Circumstances mitigating and aggravating liability for committing a tax offense
1. The following are recognized as circumstances mitigating liability for committing a tax offense:
1) commission of an offense due to a combination of difficult personal or family circumstances;
2) commission of an offense under the influence of threat or coercion or due to financial, official or other dependence;
2.1) difficult financial situation of an individual held accountable for committing a tax offense;
(Clause 2.1 introduced by Federal Law dated July 27, 2006 N 137-FZ)
3) other circumstances that may be recognized by the court or tax authority considering the case as mitigating liability.
(as amended by Federal Laws dated July 9, 1999 N 154-FZ, dated November 4, 2005 N 137-FZ)
2. An aggravating circumstance is the commission of a tax offense by a person who was previously held accountable for a similar offense.
3. A person from whom a tax sanction has been collected is considered subject to this sanction within 12 months from the date of entry into force of a court or tax authority decision.
(as amended by Federal Law dated July 27, 2006 N 137-FZ)
4. Circumstances mitigating or aggravating liability for committing a tax offense are established by the court or tax authority considering the case and are taken into account when applying tax sanctions.

Article 114. Tax Code of the Russian Federation Tax sanctions
3. If there is at least one mitigating circumstance, the amount of the fine shall be reduced by no less than two times compared to the amount established by the relevant article of this Code.

Ask the court to recognize the circumstances you mentioned as mitigating and reduce the fine.

An edition of the Federal Law of April 1, 1996 N 27-FZ “On individual (personalized) accounting in the compulsory pension insurance system” has been prepared, with amendments and additions effective from January 1, 2016.

Federal Law of the Russian Federation
0t April 1, 1996 No. 27-FZ
"On individual (personalized) registration in the compulsory pension insurance system

Adopted by the State Duma on December 8, 1995
Approved by the Federation Council on March 20, 1996

This Federal Law establishes the legal basis and principles for organizing individual (personalized) recording of information about citizens who are subject to the legislation of the Russian Federation on compulsory pension insurance, persons entitled to receive state social assistance, persons entitled to additional measures of state support in in accordance with Federal Law of December 29, 2006 N 256-FZ “On additional measures of state support for families with children” (hereinafter referred to as persons entitled to additional measures of state support), as well as information about children.

Chapter I. General provisions

Article 1. Basic concepts used in this Federal Law

This Federal Law uses the following basic concepts:

insured persons - persons who are subject to compulsory pension insurance, including persons employed in workplaces with special (difficult and harmful) working conditions, for whom insurance contributions are paid to the Pension Fund of the Russian Federation in accordance with the legislation of the Russian Federation;

(as amended by Federal Law dated December 27, 2009 N 378-FZ)

insurers - legal entities, including foreign ones, and their separate divisions; international organizations operating on the territory of the Russian Federation (in relation to insured persons in accordance with the Federal Law of December 15, 2001 N 167-FZ “On Compulsory Pension Insurance in the Russian Federation” (hereinafter referred to as the Federal Law “On Compulsory Pension Insurance in the Russian Federation”) Russian Federation"); tribal, family communities of small peoples of the North engaged in traditional economic sectors; peasant (farm) households; citizens, including foreigners, stateless persons living on the territory of the Russian Federation, and individual entrepreneurs hiring for employment contract, as well as concluding contracts of a civil law nature, for remuneration for which insurance premiums are calculated in accordance with the legislation of the Russian Federation. For the purposes of this Federal Law, employment service bodies in relation to the unemployed, as well as organizations in which persons sentenced to imprisonment , are involved in labor, are equated to the concept of “insured”;

individuals who independently pay insurance premiums are insured persons: individual entrepreneurs, lawyers, notaries engaged in private practice, and other categories of citizens who pay insurance premiums for compulsory pension insurance in a fixed amount in the manner established by the Federal Law "On Insurance Contributions to the Pension Fund of the Russian Federation, Social Insurance Fund of the Russian Federation, Federal Compulsory Medical Insurance Fund";

(as amended by Federal Laws dated July 24, 2009 N 213-FZ, dated December 3, 2012 N 243-FZ)

insurance premiums - insurance premiums for compulsory pension insurance, additional insurance contributions for the funded part of the labor pension, paid in accordance with the Federal Law "On additional insurance contributions for the funded part of the labor pension and state support for the formation of pension savings", as well as insurance premiums paid by policyholders to the Pension Fund of the Russian Federation for insured persons - employees who are subjects of professional pension systems, for the implementation of their pension rights in accordance with the legislation of the Russian Federation on professional pension systems;

paragraph excluded. - Federal Law of December 31, 2002 N 198-FZ;

individual (personalized) accounting - organization and maintenance of records of information about each insured person for the implementation of pension rights in accordance with the legislation of the Russian Federation;

individual personal account of the insured person - a document stored in the form of a record on computer media of information that allows processing using computer technology in the bodies of the Pension Fund of the Russian Federation, containing information on insured persons provided for by this Federal Law, included in the information resources of the Pension Fund of the Russian Federation;

(paragraph introduced by Federal Law dated October 25, 2001 N 138-FZ, as amended by Federal Law dated December 31, 2002 N 198-FZ)

special part of the individual personal account - an integral part of the individual personal account of the insured person, which separately takes into account information about the insurance premiums received for the insured person, allocated for mandatory funded financing of labor pensions, and the results of their investment, as well as information about additional insurance contributions to the funded part of the labor pension and the results of their investment, employer contributions paid in favor of the insured person and the results of their investment, contributions for co-financing the formation of pension savings received in accordance with the Federal Law "On additional insurance contributions for the funded part of the labor pension and state support for the formation of pension savings" and the results of their investment, information about the funds (part of the funds) of maternal (family) capital aimed at forming the funded part of the labor pension in accordance with Federal Law of December 29, 2006 N 256-FZ "On additional measures of state support for families, having children" and the results of their investment, information on payments made from pension savings in accordance with the legislation of the Russian Federation, and other information in accordance with this Federal Law;

the professional part of the individual personal account is an integral part of the individual personal account of the insured person - a subject of the professional pension system, which reflects information on the amounts of insurance premiums paid by the policyholder for the insured person during the periods of his working activity in workplaces with special (difficult and harmful) working conditions (professional experience), investment income, payments and other information necessary for the implementation of pension rights in accordance with the legislation of the Russian Federation on professional pension systems;

professional experience of the insured person - the total duration of periods of his labor activity in workplaces with special (difficult and harmful) working conditions, during which the insurer paid insurance contributions to the Pension Fund of the Russian Federation in his favor;

(paragraph introduced by Federal Law of December 31, 2002 N 198-FZ)

reporting period - the period for which the policyholder submits information about the insured persons in the individual (personalized) accounting system to the territorial body of the Pension Fund of the Russian Federation. Reporting periods are the first quarter, half a year, nine months and a calendar year.

(paragraph introduced by Federal Law dated July 24, 2009 N 213-FZ)

Article 2. Legal basis for individual (personalized) accounting

The legal basis for individual (personalized) accounting is the Constitution of the Russian Federation, this Federal Law, laws and other regulatory legal acts of the Russian Federation, international treaties of the Russian Federation regulating legal relations in this area.

Article 3. Purposes of individual (personalized) accounting

The goals of individual (personalized) accounting are:

creating conditions for assigning labor pensions in accordance with the results of the work of each insured person;

(as amended by Federal Law dated December 31, 2002 N 198-FZ)

ensuring the reliability of information about length of service and earnings (income) that determine the size of the labor pension when it is assigned;

creation of an information base for the implementation and improvement of the pension legislation of the Russian Federation, for the appointment of labor pensions based on the insurance length of the insured persons and their insurance contributions, as well as for the assessment of obligations to the insured persons for the payment of labor pensions, urgent pension payments;

(as amended by Federal Laws dated December 31, 2002 N 198-FZ, dated November 30, 2011 N 359-FZ)

developing the interest of insured persons in paying insurance contributions to the Pension Fund of the Russian Federation;

creating conditions for monitoring the payment of insurance premiums by insured persons;

information support for forecasting the costs of paying labor pensions, determining the tariff of insurance contributions to the Pension Fund of the Russian Federation, calculating macroeconomic indicators related to compulsory pension insurance;

(as amended by Federal Law dated December 31, 2002 N 198-FZ)

simplification of the procedure and acceleration of the procedure for assigning labor pensions to insured persons.

(as amended by Federal Law dated December 31, 2002 N 198-FZ)

Article 4. Principles of organizing individual (personalized) accounting

Individual (personalized) accounting in the compulsory pension insurance system is based on the principles:

(as amended by Federal Law dated December 31, 2002 N 198-FZ)

unity and federal character of compulsory pension insurance in the Russian Federation;

(as amended by Federal Law dated December 31, 2002 N 198-FZ)

universality and mandatory payment of insurance contributions to the Pension Fund of the Russian Federation and recording of information about insured persons;

availability for each insured person of information about him that is available to the bodies of the Pension Fund of the Russian Federation that carry out individual (personalized) accounting;

using information about insured persons held by the bodies of the Pension Fund of the Russian Federation for the purposes of pension provision, including for the implementation of pension rights in accordance with the legislation of the Russian Federation on professional pension systems, and for the purposes of compulsory medical insurance;

(as amended by Federal Laws dated December 31, 2002 N 198-FZ, dated November 29, 2010 N 313-FZ)

compliance of information on the amounts of insurance premiums submitted by each policyholder, including an individual who independently pays insurance premiums, for individual (personalized) accounting, with information on the amounts of insurance premiums actually paid and received;

(as amended by Federal Law dated December 31, 2002 N 198-FZ)

carrying out individual (personalized) accounting during the entire work activity of the insured person and using the said accounting data to assign a labor pension in accordance with the pension legislation of the Russian Federation, including for the implementation by insured persons of pension rights in accordance with the legislation of the Russian Federation on professional pension systems.

(as amended by Federal Law dated December 31, 2002 N 198-FZ)

Chapter II. Organization of individual (personalized) accounting

Article 5. Body carrying out individual (personalized) accounting in the Russian Federation

The body that carries out individual (personalized) accounting in the compulsory pension insurance system is the Pension Fund of the Russian Federation.

(as amended by Federal Law dated December 31, 2002 N 198-FZ)

Article 6. Individual personal account of the insured person

(as amended by Federal Law dated December 31, 2002 N 198-FZ)

1. On the territory of the Russian Federation, for each insured person, the Pension Fund of the Russian Federation opens an individual personal account with a permanent insurance number containing control digits that make it possible to identify errors made when using this insurance number in the accounting process.

The individual personal account of the insured person consists of general, special and professional parts (sections).

2. The general part of the individual personal account of the insured person shall indicate:

1) insurance number;

2) last name, first name, patronymic, last name that the insured person had at birth;

3) date of birth;

4) place of birth;

6) address of permanent residence;

7) series and number of the passport or identity card, the date of issue of the specified documents, on the basis of which the information specified in subparagraphs 1 - 6 of paragraph 2 of this article is included in the individual personal account, the name of the authority that issued them;

8) citizenship;

9) date of registration as an insured person;

10) periods of labor and (or) other activities included in the insurance period for the assignment of a labor pension, as well as the insurance period associated with special working conditions, work in the Far North and equivalent areas;

10.1) periods of work giving the right to early assignment of an old-age labor pension in accordance with subparagraphs 1 - 18 of paragraph 1 of Article 27 of the Federal Law of December 17, 2001 N 173-FZ "On Labor Pensions in the Russian Federation" (if the class working conditions at the workplace for this work corresponded to the harmful and (or) dangerous class of working conditions established based on the results of a special assessment of working conditions), for which insurance premiums were paid in accordance with the additional tariffs provided for in Article 33.2 of the Federal Law of December 15, 2001 N 167-FZ "On compulsory pension insurance in the Russian Federation";

(clause 10.1 as amended by Federal Law dated December 28, 2013 N 421-FZ)

11) other periods counted toward the insurance period in accordance with Article 11 of Federal Law No. 173-FZ of December 17, 2001 “On Labor Pensions in the Russian Federation”;

12) wages or income on which insurance premiums are calculated in accordance with the legislation of the Russian Federation;

13) the amount of insurance premiums accrued by the policyholder to the insured person.

For persons born in 1966 and older, the amount of insurance premiums to finance the insurance part of the labor pension is taken into account within the established maximum value of the base for calculating insurance premiums at a rate of 16.0 percentage points of the insurance premium rate, regardless of the amount of insurance premiums actually paid by the policyholder for this insured person.

For persons born in 1967 and younger, in respect of whom the funded part of the labor pension is being formed in the Pension Fund of the Russian Federation, the amount of insurance contributions to finance the insurance part of the labor pension is taken into account within the established maximum value of the base for calculating insurance contributions at a rate of 16.0 percentage points the insurance premium rate, regardless of the amount of insurance premiums actually paid by the policyholder for the given insured person, with the exception of the persons specified in paragraph four of this subclause.

For persons born in 1967 and younger, who, in accordance with the procedure established by Federal Law of May 7, 1998 N 75-FZ "On Non-State Pension Funds", Federal Law of December 15, 2001 N 167-FZ "On Compulsory Pension Insurance in the Russian Federation " and Federal Law of July 24, 2002 N 111-FZ "On investing funds to finance the funded part of a labor pension in the Russian Federation", entered into an agreement on compulsory pension insurance and applied for a transfer to a non-state pension fund or with an application for choosing an investment portfolio of a management company, an expanded investment portfolio of a state management company or an investment portfolio of government securities of a state management company (when making changes to the unified register of insured persons for compulsory pension insurance or when the Pension Fund of the Russian Federation satisfies the application for choosing an investment portfolio), the amount of insurance premiums for financing of the insurance part of the labor pension is taken into account within the established maximum value of the base for calculating insurance premiums at a rate of 10.0 percentage points of the insurance premium rate, regardless of the amount of insurance premiums actually paid by the policyholder for this insured person (except for the case if the insured person has changed the option of his pension provision, refusing to finance the funded part of the labor pension and directing 16.0 percent of the individual part of the insurance premium tariff to finance the insurance part of the labor pension);

(Clause 13 as amended by Federal Law No. 213-FZ of July 24, 2009)

13.1) the amount of funds corresponding to the amount of insurance contributions to finance the insurance part of the labor pension for persons who are subject to compulsory pension insurance and from whose payments insurance contributions are not paid to the Pension Fund of the Russian Federation in accordance with the legislation of the Russian Federation on insurance contributions or are paid according to tariffs, who have not reached the rate of insurance contributions to the Pension Fund of the Russian Federation established by paragraph 2.1 of Article 22 of the Federal Law of December 15, 2001 N 167-FZ “On Compulsory Pension Insurance in the Russian Federation”, at the rate:

(as amended by Federal Law dated December 3, 2011 N 379-FZ)

16.0 percentage points of the insurance premium rate for a given insured person for persons born in 1966 and older;

16.0 percentage points of the insurance premium rate for this insured person for persons born in 1967 and younger, in respect of whom the funded part of the labor pension is formed in the Pension Fund of the Russian Federation, with the exception of persons specified in paragraph four of this subclause;

(as amended by Federal Law dated December 4, 2013 N 351-FZ)

10.0 percentage points of the insurance premium rate for a given insured person for persons born in 1967 and younger, who, in the manner established by Federal Law of May 7, 1998 N 75-FZ "On Non-State Pension Funds", Federal Law of December 15, 2001 N 167-FZ "On compulsory pension insurance in the Russian Federation" and Federal Law of July 24, 2002 N 111-FZ "On investing funds to finance the funded part of the labor pension in the Russian Federation", concluded an agreement on compulsory pension insurance and submitted an application on transfer to a non-state pension fund or with an application for choosing an investment portfolio of a management company, an expanded investment portfolio of a state management company or an investment portfolio of government securities of a state management company, except if the insured person has changed the option of his pension provision, refusing to finance the funded part labor pension and directing 16.0 percent of the individual part of the insurance premium tariff to finance the insurance part of the labor pension;

(paragraph introduced by Federal Law dated December 4, 2013 N 351-FZ)

(Clause 13.1 introduced by Federal Law dated November 7, 2011 N 305-FZ)

14) the amount of insurance premiums paid and received for this insured person;

15) information about the estimated pension capital, including information about its indexation;

16) information on the establishment of a labor pension and indexation of its size, including the insurance part of the labor pension;

17) information about the closure of the individual personal account of the insured person.

3. The special part of the individual personal account of the insured person shall indicate:

1) the amount of insurance contributions for compulsory pension insurance received for the funded part of the labor pension.

The amount of insurance contributions for the funded part of the labor pension for each insured person is determined on the basis of information about the amount of payments and other remuneration in favor of an individual for which insurance premiums are calculated in accordance with the legislation of the Russian Federation within the established maximum value of the base for calculating insurance premiums, and information about the choice of the pension provision option by the insured person (0.0 or 6.0 percent to finance the funded part of the labor pension).

For persons born in 1967 and younger, in respect of whom the funded part of the labor pension is formed in the Pension Fund of the Russian Federation, the amount specified in paragraph one of this subclause is taken into account at a rate of 0.0 percentage points of the insurance premium rate, with the exception of persons specified in paragraph four of this subparagraph.

For persons born in 1967 and younger, who, in accordance with the procedure established by Federal Law of May 7, 1998 N 75-FZ "On Non-State Pension Funds", Federal Law of December 15, 2001 N 167-FZ "On Compulsory Pension Insurance in the Russian Federation " and Federal Law of July 24, 2002 N 111-FZ "On investing funds to finance the funded part of a labor pension in the Russian Federation", entered into an agreement on compulsory pension insurance and applied for a transfer to a non-state pension fund or with an application for choosing an investment portfolio of a management company, an expanded investment portfolio of a state management company or an investment portfolio of government securities of a state management company (when making changes to the unified register of insured persons for compulsory pension insurance or when the Pension Fund of the Russian Federation satisfies the application for choosing an investment portfolio), the amount of insurance premiums for financing of the funded part of the labor pension is taken into account at a rate of 6.0 percentage points of the insurance premium rate, except for the case if the insured person has changed the option of his pension provision, refusing to finance the funded part of the labor pension and sending the percentage of the individual part of the insurance premium rate specified in this paragraph to finance the insurance part of the labor pension;

(Clause 1 as amended by Federal Law dated December 4, 2013 N 351-FZ)

1.1) the amount of additional insurance contributions for the funded part of the labor pension, the amount of employer contributions paid in favor of the insured person, received in accordance with the Federal Law "On additional insurance contributions for the funded part of the labor pension and state support for the formation of pension savings", as well as income from their investments;

(Clause 1.1 was introduced by Federal Law dated April 30, 2008 N 55-FZ, as amended by Federal Law dated November 30, 2011 N 359-FZ)

1.2) the amount of contributions received for co-financing the formation of pension savings in accordance with the Federal Law “On additional insurance contributions for the funded part of the labor pension and state support for the formation of pension savings”, as well as income from their investment;

(Clause 1.2 was introduced by Federal Law No. 55-FZ of April 30, 2008, as amended by Federal Law No. 359-FZ of November 30, 2011)

1.3) the amount of funds corresponding to the amount of insurance contributions to finance the funded part of the labor pension.

For persons born in 1967 and younger, in respect of whom the funded part of the labor pension is formed in the Pension Fund of the Russian Federation, the amount specified in paragraph one of this subclause is taken into account at a rate of 0.0 percentage points of the insurance premium rate, with the exception of persons specified in paragraph three of this subparagraph.

For persons born in 1967 and younger, who, in accordance with the procedure established by Federal Law of May 7, 1998 N 75-FZ "On Non-State Pension Funds", Federal Law of December 15, 2001 N 167-FZ "On Compulsory Pension Insurance in the Russian Federation " and Federal Law of July 24, 2002 N 111-FZ "On investing funds to finance the funded part of a labor pension in the Russian Federation", entered into an agreement on compulsory pension insurance and applied for a transfer to a non-state pension fund or with an application for choosing an investment portfolio of a management company, an expanded investment portfolio of a state management company or an investment portfolio of government securities of a state management company (when making changes to the unified register of insured persons for compulsory pension insurance or when the Pension Fund of the Russian Federation satisfies the application for choosing an investment portfolio), the amount of insurance premiums for The accumulative part of the labor pension is taken into account at a rate of 6.0 percentage points of the insurance premium tariff, except for the case if the insured person has changed the option of his pension provision, refusing to finance the accumulative part of the labor pension and sending the percentage of the individual part of the insurance premium tariff specified in this paragraph to financing the insurance part of the labor pension;

(Clause 1.3 as amended by Federal Law dated December 4, 2013 N 351-FZ)

2) information about the choice of an investment portfolio (management company) by the insured person;

3) information reflecting the results of the transfer of pension savings for investment to management companies;

(as amended by Federal Law dated July 24, 2009 N 213-FZ)

4) information reflecting the results of the temporary placement of pension savings in the period before they are reflected in the special part of the individual personal account;

5) information reflecting the accounting of income from investing pension savings;

6) information reflecting the accounting of necessary expenses for investing pension savings;

7) information on the transfer of pension savings from one management company to another;

8) information on the transfer of pension savings to a non-state pension fund;

9) information on the transfer of pension savings from a non-state pension fund to the Pension Fund of the Russian Federation;

10) information on the establishment of a lump sum payment of pension savings, the funded part of an old-age labor pension and (or) a fixed-term pension payment, on the adjustment of the size of the funded part of an old-age labor pension and (or) a fixed-term pension payment and the amounts of payments made from pension savings funds ;

(Clause 10 as amended by Federal Law dated November 30, 2011 N 359-FZ)

11) information about the legal successors of the deceased insured person and the payments of pension savings made by him;

(Clause 11 introduced by Federal Law dated July 24, 2009 N 213-FZ)

12) information about the amount of funds (part of the funds) of maternal (family) capital aimed at forming the funded part of the labor pension, as well as income from their investment;

(Clause 12 introduced by Federal Law dated December 27, 2009 N 378-FZ, as amended by Federal Law dated November 30, 2011 N 359-FZ)

13) information about the refusal to direct funds (part of the funds) of maternal (family) capital to the formation of the funded part of the labor pension and the choice of another direction for their use in accordance with the Federal Law "On additional measures of state support for families with children", as well as the volume the specified funds;

(Clause 13 introduced by Federal Law dated December 27, 2009 N 378-FZ)

14) information on the transfer of pension savings to the payment reserve of the Pension Fund of the Russian Federation;

(Clause 14 introduced by Federal Law dated November 30, 2011 N 359-FZ)

15) information on the amount of money paid into the reserve of the Pension Fund of the Russian Federation for compulsory pension insurance;

(Clause 15 introduced by Federal Law dated December 28, 2013 N 421-FZ)

16) information on the amount of money paid to the pension savings guarantee fund in accordance with the Federal Law "On guaranteeing the rights of insured persons in the compulsory pension insurance system of the Russian Federation when forming and investing pension savings, establishing and making payments from pension savings" ;

(Clause 16 introduced by Federal Law dated December 28, 2013 N 421-FZ)

17) information on the amounts of guarantee replenishment credited by the Pension Fund of the Russian Federation to the account of this insured person in accordance with the Federal Law "On guaranteeing the rights of insured persons in the compulsory pension insurance system of the Russian Federation when forming and investing pension savings, establishing and making payments at the expense of pension savings funds";

(Clause 17 introduced by Federal Law dated December 28, 2013 N 421-FZ)

18) information on the amounts of guarantee compensation received by the Pension Fund of the Russian Federation from the state corporation "Deposit Insurance Agency" in favor of this insured person in accordance with the Federal Law "On guaranteeing the rights of insured persons in the compulsory pension insurance system of the Russian Federation when forming and investing funds pension savings, establishing and making payments from pension savings."

(Clause 18 introduced by Federal Law dated December 28, 2013 N 421-FZ)

4. The professional part of the individual personal account of the insured person shall indicate:

1) the amount of insurance premiums additionally paid and received for the insured person who is a subject of the professional pension system;

2) the amount of investment income;

3) duration of professional experience;

4) the amount of payments made.

5. The special and professional parts of an individual personal account may also contain other information transferred to the Pension Fund of the Russian Federation in accordance with the legislation of the Russian Federation.

5.1. The opening of an individual personal account to a person who has sent funds (part of the funds) of maternal (family) capital to form the funded part of a labor pension, if at the time of sending these funds an individual personal account has not been opened for him, is carried out by the Pension Fund of the Russian Federation on the basis of information persons included in the federal register who are entitled to additional measures of state support.

(clause 5.1 introduced by Federal Law dated December 27, 2009 N 378-FZ)

Note:
On the issue concerning the procedure for insured persons to apply in order to clarify the address of the place of residence of the insured persons contained in their individual personal accounts in the individual (personalized) accounting system, see Resolution of the Board of the Pension Fund of the Russian Federation dated 02/03/2003 N 15p.

7. The individual personal account of the insured person is stored in the Pension Fund of the Russian Federation throughout the life of the insured person, and after his death - for the period provided for by the procedure for storing pension files.

In the event of the death of the insured person, information about his death is transmitted within one month from the date of registration of death by the relevant civil registry office to the body of the Pension Fund of the Russian Federation where the state authority of the subject of the Russian Federation that formed the civil registry office is registered as an insurer. . The specified information is transmitted in the form determined by the Pension Fund of the Russian Federation.

8. Information contained in individual personal accounts of insured persons refers to information in respect of which a requirement to ensure its confidentiality is established.

9. Recording of information about persons entitled to receive state social assistance, persons entitled to additional measures of state support, as well as information about children is carried out in the manner established by this article.

(Clause 9 introduced by Federal Law dated November 29, 2010 N 313-FZ)

Article 7. Insurance certificate of compulsory pension insurance

(as amended by Federal Law dated December 31, 2002 N 198-FZ)

1. The Pension Fund of the Russian Federation and its territorial bodies issue each insured person an insurance certificate of compulsory pension insurance containing the insurance number of an individual personal account, the date of registration as an insured person and the personal data of the specified person in accordance with subparagraphs 1 - 5 of paragraph 2 of Article 6 of this Federal Law.

(as amended by Federal Laws dated October 25, 2001 N 138-FZ, dated December 31, 2002 N 198-FZ)

1.1. For a citizen for whom an individual personal account has not been opened in the compulsory pension insurance system, upon his application for the issuance of a universal electronic card in accordance with Federal Law of July 27, 2010 N 210-FZ “On the organization of the provision of state and municipal services,” an individual personal account is opened and an insurance certificate of compulsory pension insurance is issued, containing the insurance number of the individual personal account. When submitting the specified application, the insurance certificate of compulsory pension insurance is provided by the federal electronic application of the universal electronic card in accordance with the specified Federal Law. An application by a citizen for whom an individual personal account has not been opened in the compulsory pension insurance system for the issuance of a universal electronic card is an application by the citizen to be issued for the first time an insurance certificate of compulsory pension insurance.

The Pension Fund of the Russian Federation, in order to organize the issuance of insurance certificates of compulsory pension insurance, provided by the federal electronic application of a universal electronic card in accordance with the specified Federal Law, has the right to attract an authorized organization of a constituent entity of the Russian Federation on the basis of an agreement concluded between the Pension Fund of the Russian Federation and the specified organization. The agreement must determine the procedure for interaction between the parties, the procedure and timing for the transfer of documents and information, the procedure for control and the responsibility of the parties to the agreement. The form of the agreement is established by the Pension Fund of the Russian Federation.

(clause 1.1 introduced by Federal Law dated December 3, 2011 N 383-FZ)

2. A person who is hired for the first time under an employment contract or who has entered into a civil law contract, for which insurance premiums are calculated for remuneration in accordance with the legislation of the Russian Federation, receives an insurance certificate of compulsory pension insurance containing the insurance number of an individual personal account, through the policyholder, unless otherwise provided by federal law.

(as amended by Federal Laws dated December 31, 2002 N 198-FZ, dated December 3, 2011 N 383-FZ, dated April 5, 2013 N 60-FZ)

The paragraph has been deleted. - Federal Law of December 31, 2002 N 198-FZ.

An individual who independently pays insurance premiums receives an insurance certificate of compulsory pension insurance directly from the Pension Fund of the Russian Federation at the place of his registration as an insurer.

(as amended by Federal Law dated December 31, 2002 N 198-FZ)

3. Insurance certificates of compulsory pension insurance are kept by the insured persons.

(as amended by Federal Law dated December 31, 2002 N 198-FZ)

4. If the insured person changes the information specified in subparagraphs 2 - 5 of paragraph 2 of Article 6 of this Federal Law, they are reflected in his individual personal account in the manner prescribed by Articles 8 - 10 of this Federal Law, and the relevant body of the Pension Fund of the Russian Federation issues to the insured person a new (instead of the previously issued) insurance certificate of compulsory pension insurance with the same insurance number of the individual personal account.

(as amended by Federal Laws dated October 25, 2001 N 138-FZ, dated December 31, 2002 N 198-FZ)

5. In case of loss of the insurance certificate of compulsory pension insurance:

(as amended by Federal Law dated December 31, 2002 N 198-FZ)

an insured person working under an employment contract or who has entered into a civil law contract for which insurance premiums are calculated in accordance with the legislation of the Russian Federation is obliged, within a month from the date of loss of the compulsory pension insurance insurance certificate, to contact the policyholder with an application for its restoration; the policyholder must submit this application to the relevant body of the Pension Fund of the Russian Federation along with a document confirming the insurance number of the individual personal account of the insured person;

(as amended by Federal Law dated December 31, 2002 N 198-FZ)

an individual who independently pays insurance premiums is obliged, within one month from the date of loss of the insurance certificate of compulsory pension insurance, to apply to the body of the Pension Fund of the Russian Federation at the place of his registration as an insurer with an application for its restoration;

(as amended by Federal Law dated December 31, 2002 N 198-FZ)

an insured person who is not working under an employment contract or who has not entered into a civil law contract for which insurance premiums are calculated in accordance with the legislation of the Russian Federation, and who is not registered as an insured, is obliged, within a month from the date of loss of the insurance certificate of compulsory pension insurance apply for its reinstatement to the body of the Pension Fund of the Russian Federation at your place of residence;

(as amended by Federal Law dated December 31, 2002 N 198-FZ)

the body of the Pension Fund of the Russian Federation, upon the application of the insured person about the loss of the insurance certificate of compulsory pension insurance, within a month from the date of application on the basis of an individual personal account opened for him, issues him a duplicate of the specified insurance certificate through the policyholder or personally; To resolve this issue, the body of the Pension Fund of the Russian Federation has the right to require from the insured person additional information confirming his identity and the information contained in his individual personal account.

(as amended by Federal Law dated December 31, 2002 N 198-FZ)

6. The form of the insured person’s application for the issuance of a new (to replace the lost) insurance certificate of compulsory pension insurance is determined by the Pension Fund of the Russian Federation.

(as amended by Federal Law dated December 31, 2002 N 198-FZ)

Article 8. General rules for submitting information about insured persons and the procedure for storing this information

1. Information about the insured persons is provided by the policyholders.

The policyholder submits to the relevant body of the Pension Fund of the Russian Federation information about all persons working for him under an employment contract, as well as those who have entered into contracts of a civil law nature, for remuneration for which, in accordance with the legislation of the Russian Federation, insurance premiums are charged, for whom he pays insurance premiums . Documents in electronic form containing the specified information must be certified with an electronic digital signature in accordance with Federal Law of January 10, 2002 N 1-FZ “On Electronic Digital Signature”.

(as amended by Federal Laws dated December 31, 2002 N 198-FZ, dated November 29, 2010 N 313-FZ)

Control over the reliability of information about length of service and earnings provided by policyholders is carried out by the bodies of the Pension Fund of the Russian Federation.

(as amended by Federal Laws dated October 25, 2001 N 138-FZ, dated December 31, 2002 N 198-FZ, dated December 3, 2011 N 379-FZ)

Information on insured persons recognized as unemployed in accordance with the established procedure is provided by the employment service authorities.

(paragraph introduced by Federal Law of October 25, 2001 N 138-FZ)

2. The information provided for in paragraph 2 of Article 6 of this Federal Law is submitted to the Pension Fund of the Russian Federation in accordance with the document forms and instructions approved by it in the prescribed manner.

Note:
Resolution of the Board of the Pension Fund of the Russian Federation dated January 26, 2001 N 15 approved the Regulations for registration and connection of legal entities and individuals to the electronic document management system of the Pension Fund of the Russian Federation.
The specified information can be presented both in the form of documents in written form and in electronic form (on magnetic media or using public information and telecommunication networks, including the Internet, including a single portal of state and municipal services) if there are guarantees of their reliability and protection against unauthorized access and distortion.

(as amended by Federal Laws dated December 31, 2002 N 198-FZ, dated July 24, 2009 N 213-FZ, dated July 27, 2010 N 227-FZ)

The policyholder, when submitting information on 50 or more insured persons working for him (including those who have entered into contracts of a civil law nature, for remuneration for which insurance premiums are charged in accordance with the legislation of the Russian Federation) for the previous reporting period, submits them according to the forms established by the Pension Fund of the Russian Federation in electronic form. In the same manner, the insured may provide information on less than 50 insured persons working for him (including those who have entered into civil contracts for which insurance premiums are charged in accordance with the legislation of the Russian Federation) for the previous reporting period. The form for submitting information in electronic form is determined by the Pension Fund of the Russian Federation.

When submitting information in electronic form, the relevant body of the Pension Fund of the Russian Federation sends to the policyholder confirmation of receipt of the specified information in the form of an electronic document.

(paragraph introduced by Federal Law dated July 27, 2010 N 227-FZ)

3. Copies of the specified information submitted to the Pension Fund of the Russian Federation for individual (personalized) accounting are kept by the policyholders. The storage of these copies by policyholders must be carried out in accordance with the rules established for the storage of accounting and reporting documents.

(as amended by Federal Laws dated December 31, 2002 N 198-FZ, dated December 3, 2011 N 379-FZ)

4. The period of storage by the bodies of the Pension Fund of the Russian Federation of documents in written form, as well as documents in electronic form, the legal force of which is confirmed by an electronic digital signature in accordance with the legislation of the Russian Federation, containing information on insurance contributions and insurance experience and submitted to the Pension Fund of the Russian Federation by policyholders, for the purposes of individual (personalized) registration in the compulsory pension insurance system is at least six years.

(as amended by Federal Laws dated December 31, 2002 N 198-FZ, dated December 3, 2011 N 379-FZ)

The period of storage by the bodies of the Pension Fund of the Russian Federation of documents in the above forms containing other information is at least three years.

The destruction of individual (personalized) accounting documents containing information about insurance premiums and insurance experience after the expiration of the established storage period is carried out after the insured person has familiarized himself with the information contained in his individual personal account for the corresponding period and has been given the specified information.

(as amended by Federal Law dated December 31, 2002 N 198-FZ)

(Clause 4 introduced by Federal Law dated October 25, 2001 N 138-FZ)

Article 8.1. General rules for recording information about insured persons in the individual (personalized) accounting system

The Pension Fund of the Russian Federation receives and records information about insured persons in the individual (personalized) accounting system, as well as enters this information into the individual personal accounts of insured persons in the manner and within the time frame determined by the federal executive body authorized by the Government of the Russian Federation.

Article 9. Information about the insured persons provided by the policyholder

(as amended by Federal Law dated December 31, 2002 N 198-FZ)

1. The policyholder submits to the relevant body of the Pension Fund of the Russian Federation information about the insured persons working for him, provided for in subparagraphs 1 - 8 of paragraph 2 of Article 6 of this Federal Law, in the following cases:

(as amended by Federal Law dated December 31, 2002 N 198-FZ)

during the initial registration of insured persons for individual (personalized) registration in the compulsory pension insurance system;

(as amended by Federal Law dated December 31, 2002 N 198-FZ)

paragraph excluded. - Federal Law of December 31, 2002 N 198-FZ;

when hiring citizens or when concluding civil contracts with citizens, for remuneration for which, in accordance with the legislation of the Russian Federation, insurance premiums are charged, who did not previously have insurance experience and an insurance certificate of compulsory pension insurance;

(as amended by Federal Laws dated October 25, 2001 N 138-FZ, dated December 31, 2002 N 198-FZ)

upon liquidation, reorganization of a legal entity, termination by an individual of activities as an individual entrepreneur, deregistration as an insurer - employer of a lawyer, notary engaged in private practice;

if an insured person working for him loses an insurance certificate of compulsory pension insurance in accordance with paragraph 5 of Article 7 of this Federal Law;

(as amended by Federal Law dated December 31, 2002 N 198-FZ)

when the information provided for in subparagraphs 2 - 5 of paragraph 2 of Article 6 of this Federal Law about insured persons working for him changes.

2. The policyholder submits the information provided for in subparagraphs 1 - 8 of paragraph 2 of Article 6 of this Federal Law to the relevant body of the Pension Fund of the Russian Federation in the following order:

(as amended by Federal Law dated December 31, 2002 N 198-FZ)

during the initial registration of insured persons for individual (personalized) accounting in the compulsory pension insurance system, he provides information about each insured person working for him within the time frame established by the Pension Fund of the Russian Federation (each insured person working for a given policyholder, in turn, presents documents to the policyholder , confirming information about him, and fills out the appropriate forms);

(as amended by Federal Law dated December 31, 2002 N 198-FZ)

paragraph excluded. - Federal Law of December 31, 2002 N 198-FZ;

when hiring a citizen or concluding a civil law agreement with a citizen, for remuneration for which, in accordance with the legislation of the Russian Federation, insurance premiums are charged, who did not previously have insurance experience and an insurance certificate of compulsory pension insurance, as well as when the information provided for in subparagraphs changes 1 - 8 of paragraph 2 of Article 6 of this Federal Law, contained in the individual personal account of the insured person working for this insurer, he submits information about these persons within the time limits specified in Article 11 of this Federal Law (every citizen entering work, as well as each the insured person, whose information in the individual personal account has changed, in turn presents the policyholder with documents confirming information about them and fills out the appropriate forms);

(as amended by Federal Laws dated October 25, 2001 N 138-FZ, dated December 31, 2002 N 198-FZ)

upon liquidation of the insured - a legal entity (termination by an individual of activities as an individual entrepreneur), he submits the specified information about the insured persons who worked for him dismissed in connection with this, within one month from the date of approval of the interim liquidation balance sheet (making a decision to terminate activities in as an individual entrepreneur), but no later than the day of submission to the federal executive body that carries out state registration of legal entities and individual entrepreneurs, documents for state registration upon liquidation of a legal entity (termination by an individual of activities as an individual entrepreneur). In the event of liquidation of an insured - a legal entity (termination by an individual of activities as an individual entrepreneur) in the event of bankruptcy proceedings, the specified information is submitted before the bankruptcy trustee's report on the results of bankruptcy proceedings is submitted to the arbitration court in accordance with Federal Law of October 26, 2002 N 127- Federal Law "On Insolvency (Bankruptcy)" (hereinafter referred to as the Federal Law "On Insolvency (Bankruptcy)");

(as amended by Federal Law dated July 19, 2007 N 140-FZ)

when reorganizing the insured - a legal entity, he submits information about the employees dismissed in connection with this within one month from the date of approval of the transfer act (separation balance sheet), but no later than the day of submission to the federal executive body that carries out state registration of legal entities and individual entrepreneurs, documents for state registration of a legal entity created through reorganization. In the event of reorganization of the insured - a legal entity in the form of merger with another legal entity, it provides information about the dismissed employees no later than the day of submission to the federal executive body that carries out state registration of legal entities and individual entrepreneurs, documents for making an entry in the unified state register of legal entities termination of the activities of the affiliated legal entity;

when the insured-employer terminates the status of a lawyer or the powers of a notary engaged in private practice, he submits the specified information about the insured persons who worked for him dismissed in connection with this, simultaneously with an application for deregistration as an insured.

(paragraph introduced by Federal Law dated July 19, 2007 N 140-FZ)

3. An insured person entering work or concluding a civil law contract for which insurance premiums are calculated for remuneration in accordance with the legislation of the Russian Federation, is obliged, in turn, to present to the insured his insurance certificate of compulsory pension insurance, and in the absence of it - write a corresponding application for the issuance of an insurance certificate of compulsory pension insurance for the first time or for the issuance of a new one (to replace the lost one), and also inform the insured of the information provided for in subparagraphs 1 - 8 of paragraph 2 of Article 6 of this Federal Law for transfer to the Pension Fund of the Russian Federation.

(as amended by Federal Laws dated October 25, 2001 N 138-FZ, dated December 31, 2002 N 198-FZ)

Article 10. Information provided by an individual who independently pays insurance premiums

(as amended by Federal Law dated December 31, 2002 N 198-FZ)

1. An individual who independently pays insurance premiums submits to the relevant body of the Pension Fund of the Russian Federation the information provided for in subparagraphs 1 - 8 of paragraph 2 of Article 6 of this Federal Law in the following cases:

(as amended by Federal Law dated December 31, 2002 N 198-FZ)

at the initial registration for individual (personalized) accounting in the compulsory pension insurance system;

(as amended by Federal Law dated December 31, 2002 N 198-FZ)

upon initial registration of the insured person as a policyholder;

(as amended by Federal Law dated December 31, 2002 N 198-FZ)

upon deregistration as an insured;

(as amended by Federal Law dated December 31, 2002 N 198-FZ)

if he loses his insurance certificate of compulsory pension insurance in accordance with paragraph 5 of Article 7 of this Federal Law;

(as amended by Federal Law dated December 31, 2002 N 198-FZ)

when changing the information provided for in subparagraphs 2 - 5 of paragraph 2 of Article 6 of this Federal Law contained in his individual personal account.

2. An individual who independently pays insurance premiums submits to the relevant body of the Pension Fund of the Russian Federation the information provided for in subparagraphs 1 - 8 of paragraph 2 of Article 6 of this Federal Law in the following order:

(as amended by Federal Law dated December 31, 2002 N 198-FZ)

upon initial registration for individual (personalized) accounting in the compulsory pension insurance system, the specified information is submitted within the time limits established by the Pension Fund of the Russian Federation;

(as amended by Federal Law dated December 31, 2002 N 198-FZ)

during his initial registration as an insurer, together with registration documents, he submits an insurance certificate of compulsory pension insurance or an application for the issuance of the said insurance certificate for the first time or for the issuance of a new one (to replace the lost one), and also reports the information provided for in subparagraphs 1 - 8 of paragraph 2 of the article 6 of this Federal Law (all listed documents can be submitted in the form of electronic documents using public information and telecommunication networks, including the Internet, including a single portal of state and municipal services);

(as amended by Federal Laws dated December 31, 2002 N 198-FZ, dated July 27, 2010 N 227-FZ)

when deregistering as an insured, the specified information is presented to him along with the documents for deregistration;

(as amended by Federal Law dated December 31, 2002 N 198-FZ)

if the information provided for in subparagraphs 2 - 5 of paragraph 2 of Article 6 of this Federal Law contained in his individual personal account is changed, the relevant information is transferred to him within a month from the date of change in the specified information.

3. Persons who have voluntarily entered into legal relations for compulsory pension insurance in accordance with the Federal Law “On Compulsory Pension Insurance in the Russian Federation” submit to the relevant body of the Pension Fund of the Russian Federation the information provided for in subparagraphs 1 - 8 of paragraph 2 of Article 6 of this Federal Law, in the manner established by paragraphs 1 and 2 of this article.

(Clause 3 as amended by Federal Law No. 55-FZ of April 30, 2008)

Article 11. Submission to the Pension Fund of the Russian Federation of information on insurance contributions and insurance experience

(as amended by Federal Law dated December 31, 2002 N 198-FZ)

1. Policyholders submit to the bodies of the Pension Fund of the Russian Federation at the place of their registration information about the insurance premiums paid on the basis of accounting data, and information about the insurance period - on the basis of orders and other documents on personnel records.

(as amended by Federal Law dated December 31, 2002 N 198-FZ)

2. The insured quarterly, no later than the 15th day of the second calendar month following the reporting period, provides information about each insured person working for him (including persons who have entered into contracts of a civil law nature, for remuneration for which, in accordance with the legislation of the Russian Federation on insurance premiums are calculated) the following information:

(as amended by Federal Law dated December 8, 2010 N 339-FZ)

1) insurance number of an individual personal account;

(as amended by Federal Law dated October 25, 2001 N 138-FZ)

2) last name, first name and patronymic;

3) the date of hiring (for an insured person hired by this policyholder during the reporting period) or the date of concluding a civil law contract, for the remuneration for which insurance premiums are calculated in accordance with the legislation of the Russian Federation;

(as amended by Federal Laws dated October 25, 2001 N 138-FZ, dated December 31, 2002 N 198-FZ)

4) the date of dismissal (for an insured person dismissed by this policyholder during the reporting period) or the date of termination of a civil contract for which insurance premiums are calculated in accordance with the legislation of the Russian Federation;

(as amended by Federal Laws dated October 25, 2001 N 138-FZ, dated December 31, 2002 N 198-FZ)

5) periods of activity included in the length of service in the relevant types of work, determined by special working conditions, work in the Far North and equivalent areas;

(as amended by Federal Law dated December 31, 2002 N 198-FZ)

6) the amount of earnings (income) on which compulsory pension insurance contributions were calculated;

(as amended by Federal Laws dated October 25, 2001 N 138-FZ, dated December 31, 2002 N 198-FZ)

7) the amount of accrued insurance contributions for compulsory pension insurance;

(as amended by Federal Laws dated October 25, 2001 N 138-FZ, dated December 31, 2002 N 198-FZ)

8) excluded. - Federal Law of December 31, 2002 N 198-FZ;

8) other information necessary for the correct assignment of a labor pension;

(as amended by Federal Law dated December 31, 2002 N 198-FZ)

9) the amount of insurance premiums paid for the insured person who is a subject of the professional pension system;

(Clause 9 introduced by Federal Law dated December 31, 2002 N 198-FZ)

10) periods of labor activity included in the professional experience of the insured person who is a subject of the professional pension system.

(Clause 10 introduced by Federal Law of December 31, 2002 N 198-FZ)

The information provided for by this paragraph is submitted by the policyholder as part of the calculation of accrued and paid insurance premiums for compulsory pension insurance to the Pension Fund of the Russian Federation and for compulsory medical insurance to the Federal Compulsory Medical Insurance Fund in accordance with Federal Law of July 24, 2009 N 212- Federal Law "On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund."

(as amended by Federal Law dated December 28, 2013 N 421-FZ)

The policyholder provides information about the periods of work and (or) other activities included in the insurance period, which were acquired by all insured persons working for him before their registration in the individual (personalized) accounting system, in the manner determined by the federal executive body authorized by the Government of the Russian Federation. Individuals who independently pay insurance premiums provide the specified information in the same manner.

(paragraph introduced by Federal Law dated December 31, 2002 N 198-FZ, as amended by Federal Law dated July 23, 2008 N 160-FZ)

2.1. The policyholder, no later than 20 days from the end of the quarter, submits to the authorities of the Pension Fund of the Russian Federation the information provided for in Part 4 of Article 9 of the Federal Law “On additional insurance contributions for the funded part of the labor pension and state support for the formation of pension savings.” The specified information can also be presented in the form of an electronic document in the manner prescribed by paragraph 2 of Article 8 of this Federal Law.

(Clause 2.1 introduced by Federal Law dated April 30, 2008 N 55-FZ, as amended by Federal Law dated July 27, 2010 N 227-FZ)

3. Upon liquidation of the insured - a legal entity (termination by an individual of activities as an individual entrepreneur), he submits the information provided for in paragraphs 2 and 2.1 of this article within one month from the date of approval of the interim liquidation balance sheet (making a decision to terminate activities as an individual entrepreneur ), but no later than the day of submission to the federal executive body that carries out state registration of legal entities and individual entrepreneurs, documents for state registration upon liquidation of a legal entity (termination by an individual of activities as an individual entrepreneur). In the event of liquidation of the insured - a legal entity (termination by an individual of activities as an individual entrepreneur) in the event of bankruptcy proceedings, the specified information is presented before the bankruptcy trustee's report on the results of bankruptcy proceedings is submitted to the arbitration court in accordance with the Federal Law "On Insolvency (Bankruptcy)".

When reorganizing the insured - a legal entity, he submits the information provided for in paragraphs 2 and 2.1 of this article within one month from the date of approval of the transfer act (separation balance sheet), but no later than the day of submission to the federal executive body carrying out state registration of legal entities and individual entrepreneurs, documents for state registration of a legal entity created through reorganization. In the event of reorganization of the insured - a legal entity in the form of merger with another legal entity, it provides information about the dismissed employees no later than the day of submission to the federal executive body that carries out state registration of legal entities and individual entrepreneurs, documents for making an entry in the unified state register of legal entities termination of the activities of the affiliated legal entity.

(as amended by Federal Law dated April 30, 2008 N 55-FZ)

If the insured-employer terminates the status of a lawyer or the powers of a notary engaged in private practice, he submits the information provided for in paragraphs 2 and 2.1 of this article, simultaneously with an application for deregistration as an insured.

(as amended by Federal Law dated April 30, 2008 N 55-FZ)

(clause 3 as amended by Federal Law dated July 19, 2007 N 140-FZ)

4. The information provided for in paragraphs 2 and 2.1 of this article is presented in the forms determined by the Pension Fund of the Russian Federation. A copy of information about each insured person is transferred to the specified person by the policyholder within the same period.

(as amended by Federal Laws dated October 25, 2001 N 138-FZ, dated December 31, 2002 N 198-FZ, dated April 30, 2008 N 55-FZ)

To insured persons who have submitted applications for retirement pension, the information specified in paragraph one of this paragraph is transferred within 10 calendar days from the date of submission of applications.

(as amended by Federal Laws dated December 31, 2002 N 198-FZ, dated April 30, 2008 N 55-FZ)

On the day of dismissal of the insured person or on the day of termination of a civil contract for which insurance premiums are calculated in accordance with the legislation of the Russian Federation, the policyholder is obliged to transfer to the insured person the information provided for in paragraph one of this paragraph and receive written confirmation from the insured person of the transfer him this information.

(as amended by Federal Laws dated December 31, 2002 N 198-FZ, dated April 30, 2008 N 55-FZ)

5.1. An individual who independently pays additional insurance contributions for the funded part of a labor pension, no later than 20 days from the end of the quarter, submits to the bodies of the Pension Fund of the Russian Federation the information provided for in Part 2 of Article 6 of the Federal Law "On additional insurance contributions for the funded part of labor pension and state support for the formation of pension savings."

(Clause 5.1 was introduced by Federal Law No. 55-FZ of April 30, 2008, as amended by Federal Law No. 213-FZ of July 24, 2009 (as amended on December 25, 2009))

7. Information about the insured persons specified in paragraph 3 of Article 10 of this Federal Law is presented in the manner prescribed by paragraph 5.1 of this article.

(as amended by Federal Laws dated December 31, 2002 N 198-FZ, dated April 30, 2008 N 55-FZ, dated December 3, 2011 N 379-FZ)

Article 12. Submission of information about other periods counted in the insurance period for the purpose of granting a pension

(as amended by Federal Law dated December 31, 2002 N 198-FZ)

Citizens who have the right to count other periods into their insurance experience in accordance with Federal Law No. 173-FZ of December 17, 2001 “On Labor Pensions in the Russian Federation” can apply to the authorities of the Pension Fund of the Russian Federation to obtain an insurance certificate of compulsory pension insurance and inclusion of these periods in your individual personal account.

Article 13. Deleted. - Federal Law of December 31, 2002 N 198-FZ.

Chapter III. Rights, duties and responsibilities of the insured person, policyholder and bodies of the Pension Fund of the Russian Federation

(as amended by Federal Law dated December 31, 2002 N 198-FZ)

Article 14. Rights and obligations of the insured person

The insured person has the right:

upon his application, in the manner specified by him when applying, free of charge once a year from the authorities of the Pension Fund of the Russian Federation at the place of residence or work, the information contained in his individual personal account (the specified information can be sent to him in the form of an electronic document using information public telecommunication networks, including the Internet, including a single portal of state and municipal services, as well as in other ways, including by post);

receive from the policyholder a free copy of information about yourself submitted by the policyholder to the Pension Fund of the Russian Federation for individual (personalized) accounting;

(as amended by Federal Law dated December 31, 2002 N 198-FZ)

in case of disagreement with the information contained in his individual personal account, apply for correction of this information to the authorities of the Pension Fund of the Russian Federation, including its Board, or to the court.

The insured person is obliged:

register with the Pension Fund of the Russian Federation in accordance with Articles 8 - 10 of this Federal Law;

obtain an insurance certificate of compulsory pension insurance, keep it and present it at the request of the policyholder, employees of the Pension Fund of the Russian Federation;

(as amended by Federal Law dated December 31, 2002 N 198-FZ)

submit applications in the manner established by this Federal Law in the event of a change in the information contained in his individual personal account, as well as in the event of loss of the specified insurance certificate;

submit, at the request of the authorities of the Pension Fund of the Russian Federation, documents confirming the information to be included in his individual personal account in accordance with this Federal Law.

Article 15. Rights and obligations of the policyholder

(as amended by Federal Law dated December 31, 2002 N 198-FZ)

The policyholder has the right:

(as amended by Federal Law dated December 31, 2002 N 198-FZ)

require insured persons, when hiring them, to present an insurance certificate of compulsory pension insurance and provide him with the information specified in Article 9 of this Federal Law for submission to the relevant body of the Pension Fund of the Russian Federation;

(as amended by Federal Law dated December 31, 2002 N 198-FZ)

supplement and clarify the information provided to them about the insured persons in agreement with the relevant body of the Pension Fund of the Russian Federation.

The policyholder is obliged:

(as amended by Federal Law dated December 31, 2002 N 198-FZ)

paragraph excluded. - Federal Law of December 31, 2002 N 198-FZ;

within the prescribed period, submit to the authorities of the Pension Fund of the Russian Federation information about the insured persons determined by this Federal Law;

receive from the bodies of the Pension Fund of the Russian Federation insurance certificates of compulsory pension insurance, as well as duplicates of these insurance certificates and issue them against signature to insured persons working for him under an employment contract or who have entered into a civil law contract for remuneration in accordance with the legislation of the Russian Federation The federation is charged insurance premiums;

(as amended by Federal Law dated December 31, 2002 N 198-FZ)

transfer free of charge to each insured person working for him under an employment contract or who has entered into a civil law contract for which insurance premiums are calculated in accordance with the legislation of the Russian Federation, a copy of the information submitted to the Pension Fund of the Russian Federation for individual (personalized) accounting to include them in the individual personal account of the insured person;

(as amended by Federal Law dated December 31, 2002 N 198-FZ)

control the compliance of the details of the insurance certificate of compulsory pension insurance issued to the insured person with the details of the identity documents of the specified person working for him under an employment contract or who has entered into a civil law contract, for the remuneration for which insurance premiums are calculated in accordance with the legislation of the Russian Federation.

(as amended by Federal Law dated December 31, 2002 N 198-FZ)

Article 16. Rights and obligations of the bodies of the Pension Fund of the Russian Federation related to the implementation of individual (personalized) accounting

The bodies of the Pension Fund of the Russian Federation have the right:

require from insurers, including individuals who independently pay insurance premiums, timely and correct submission of information determined by this Federal Law;

in necessary cases, based on the results of checking the accuracy of information provided by policyholders, including individuals who independently pay insurance premiums, adjust this information and make clarifications in the individual personal account, informing the insured person about this;

receive annually from non-state pension funds information regarding the pension rights of insured persons under compulsory pension insurance.

(Part one as amended by Federal Law dated December 31, 2002 N 198-FZ)

The bodies of the Pension Fund of the Russian Federation are obliged to:

ensure timely inclusion in the relevant individual personal accounts of information provided by policyholders, including individuals who independently pay insurance premiums, as well as secure storage of this information;

(as amended by Federal Law dated December 31, 2002 N 198-FZ)

exercise control over the correctness of the information provided by policyholders as determined by this Federal Law, including their registration data;

(as amended by Federal Law dated December 31, 2002 N 198-FZ)

provide free of charge once a year to the insured person, upon his request, in the manner specified by him upon application, information about the state of his individual personal account, including information about the state of the special part of the individual personal account and the results of investing pension savings, within 10 days from the date of application the insured person (the specified information can be sent to him in the form of an electronic document using public information and telecommunication networks, including the Internet, including a unified portal of state and municipal services, as well as in another way, including by post);

(as amended by Federal Law dated December 3, 2012 N 242-FZ)

explain to insured persons and policyholders their rights and obligations, the technology of individual (personalized) accounting, the procedure for filling out forms and submitting information;

(as amended by Federal Law dated December 31, 2002 N 198-FZ)

paragraph excluded. - Federal Law of December 31, 2002 N 198-FZ;

ensure separate accounting in a special part of the individual personal account of information on the amounts of insurance contributions allocated for mandatory funded financing of labor pensions, as well as on the amounts of additional insurance contributions to the funded part of labor pensions, the amounts of employer contributions paid in favor of the insured person, and the amounts of contributions to co-financing of the formation of pension savings received in accordance with the Federal Law "On additional insurance contributions for the funded part of the labor pension and state support for the formation of pension savings", as well as on income from their investment, information on the amount of funds (part of the funds) of maternal (family) capital , aimed at the formation of the funded part of the labor pension, as well as on income from their investment, as well as information about the refusal to direct funds (part of the funds) of maternal (family) capital to the formation of the funded part of the labor pension and the volume of these funds, information about payments at the expense of pension savings funds;

(paragraph introduced by Federal Law dated April 30, 2008 N 55-FZ, as amended by Federal Laws dated December 27, 2009 N 378-FZ, dated November 30, 2011 N 359-FZ)

provide to the Federal Compulsory Medical Insurance Fund information about working insured persons in the individual (personalized) accounting system necessary for compulsory medical insurance, in the manner established by the agreement between the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund;

(paragraph introduced by Federal Law dated November 29, 2010 N 313-FZ)

provide non-state pension funds, upon their requests, with the information necessary to assign the funded part of a labor pension, as well as other payments from pension savings. The list of required information, as well as the procedure and timing for its provision, are established by the federal executive body authorized by the Government of the Russian Federation.

(paragraph introduced by Federal Law of November 30, 2011 N 359-FZ)

Article 17. Responsibility of bodies and officials of the Pension Fund of the Russian Federation, policyholders and insured persons

(as amended by Federal Law dated December 31, 2002 N 198-FZ)

Managers, as well as officials of the bodies of the Pension Fund of the Russian Federation, participating in accordance with this Federal Law in the collection, storage, transfer and use of information contained in the individual personal accounts of insured persons, are obliged to ensure compliance with the legislation of the Russian Federation on information protection issues in relation to which establishes a requirement to ensure its confidentiality (personal data). Those guilty of illegally restricting access to specified information or violating the information protection regime are liable in accordance with criminal, civil legislation and legislation on administrative offenses.

(as amended by Federal Law dated July 11, 2011 N 200-FZ)

Insureds who evade the provision of reliable and complete information provided for by this Federal Law are liable in accordance with the legislation of the Russian Federation.

(as amended by Federal Laws dated December 31, 2002 N 198-FZ, dated December 3, 2011 N 379-FZ)

For failure to submit in a timely manner the information necessary for individual (personalized) accounting in the compulsory pension insurance system, or for the insured to provide incomplete and (or) false information about the insured persons, financial sanctions are applied to such insured in the form of a recovery of 5 percent of the amount of insurance premiums accrued to payment to the Pension Fund of the Russian Federation for the last three months of the reporting period, for which they were not submitted within the established time limits or incomplete and (or) unreliable information about the insured persons was provided. The collection of this amount is carried out by the authorities of the Pension Fund of the Russian Federation in court.

(Part three was introduced by Federal Law dated October 25, 2001 N 138-FZ, as amended by Federal Laws dated December 31, 2002 N 198-FZ, dated July 24, 2009 N 213-FZ, dated December 28, 2013 N 421-FZ)

Chapter IV. Final provisions

Article 18. Procedure for resolving disputes on issues of individual (personalized) accounting

Disputes between the bodies of the Pension Fund of the Russian Federation, policyholders and insured persons on issues of individual (personalized) accounting are resolved by the court.

(as amended by Federal Law dated December 31, 2002 N 198-FZ)

Article 18.1. Transitional provisions

(introduced by Federal Law dated December 31, 2002 N 198-FZ)

The provisions of this Federal Law, arising from the Federal Law on Occupational Pension Systems and regulating the maintenance of the professional part of an individual personal account, come into force from the date of entry into force of the said Federal Law.

Article 19. Approval of instructions on the procedure for maintaining individual (personalized) records

Instructions on the procedure for maintaining individual (personalized) records of information about insured persons are approved by the federal executive body authorized by the Government of the Russian Federation.

(as amended by Federal Law dated July 23, 2008 N 160-FZ)

Article 20. Entry into force of this Federal Law

1. This Federal Law comes into force on January 1, 1996 on the territory of individual administrative-territorial units of five constituent entities of the Russian Federation, determined by the Government of the Russian Federation, and from January 1, 1997 - on the entire territory of the Russian Federation.

2. To propose to the President of the Russian Federation and instruct the Government of the Russian Federation to bring the regulatory legal acts adopted by them into compliance with this Federal Law.

Article 17. Responsibility of bodies and officials of the Pension Fund of the Russian Federation and other state extra-budgetary funds, federal executive authorities, state authorities of constituent entities of the Russian Federation, insurers, write-off of bad debts due to fines

Heads, as well as other officials of the bodies of the Pension Fund of the Russian Federation and other state extra-budgetary funds, federal executive authorities, state authorities of the constituent entities of the Russian Federation, insurers participating in accordance with this Federal Law in the collection, storage, transfer and use of information contained in individual personal accounts, are obliged to ensure compliance with the legislation of the Russian Federation on the protection of information, in respect of which a requirement has been established to ensure the confidentiality of information (personal data). Those guilty of illegally restricting access to specified information or violating the information protection regime are liable in accordance with criminal, civil legislation and legislation on administrative offenses.

Insureds who evade the provision of reliable and complete information provided for by this Federal Law are liable in accordance with the legislation of the Russian Federation.

For failure by the policyholder to submit within the prescribed period or submission of incomplete and (or) unreliable information provided for in paragraphs 2 - 2.2 of Article 11 of this Federal Law, financial sanctions in the amount of 500 rubles are applied to such policyholder in the amount of 500 rubles in relation to each insured person.

For non-compliance by the policyholder with the procedure for submitting information in the form of electronic documents in the cases provided for by this Federal Law, financial sanctions in the amount of 1000 rubles are applied to such policyholder.

If errors and (or) inconsistencies are detected in the information provided by the policyholder between the information presented and the information available to the Pension Fund of the Russian Federation, a notice to eliminate the existing discrepancies within five working days is handed over to the policyholder personally against signature, sent by registered mail or transmitted electronically. form via telecommunication channels. If the notice is sent by registered mail, the date of delivery of this notice is considered to be the sixth day counting from the date of sending the registered letter.

When an offense is identified, liability for which is established by this article, the official of the territorial body of the Pension Fund of the Russian Federation who established the offense draws up an act, which is signed by this official.

The act, within five days from the date of its signing, must be delivered to the person who committed the offense in person against signature, sent by registered mail or transmitted electronically via telecommunication channels. If the act is sent by registered mail, the date of delivery of this act is considered to be the sixth day counting from the date of sending the registered letter.

A person who has committed an offense, in case of disagreement with the facts set out in the act, as well as with the conclusions and proposals of the official who discovered the fact of the offense, within 15 days from the date of receipt of the act, has the right to submit written objections to the act to the relevant territorial body of the Pension Fund of the Russian Federation in general or for its individual provisions, and also attach documents (copies thereof, certified in the prescribed manner) to the written objections confirming the validity of their objections.

The act, as well as documents and materials presented by the person who committed the offense, must be reviewed by the head (deputy head) of the territorial body of the Pension Fund of the Russian Federation and a decision on them must be made within 10 days from the date of expiration of the period during which the insured could have been written objections to the act were submitted. This period may be extended, but not more than one month.

The territorial body of the Pension Fund of the Russian Federation notifies the person who committed the offense of the time and place of consideration of the act. The failure of a duly notified person held accountable for committing an offense or his representative does not deprive the head (deputy head) of the territorial body of the Pension Fund of the Russian Federation from considering the act in the absence of this person.

Based on the results of consideration of the act, as well as the documents and materials attached to it, the head (deputy head) of the territorial body of the Pension Fund of the Russian Federation makes a decision:

on bringing to justice for committing an offense;

on refusal to prosecute for committing an offense.

A decision to prosecute for committing an offense or a decision to refuse to prosecute for committing an offense within five days after the date of its adoption may be served on the person in respect of whom the corresponding decision was made (his authorized representative), personally against signature, sent to by registered mail or transmitted electronically via telecommunications channels. If the decision is sent by registered mail, the date of delivery of this decision is considered to be the sixth day counting from the date of sending the registered letter.

The decision to prosecute for committing an offense or the decision to refuse to prosecute for committing an offense comes into force after 10 days from the date of delivery to the person in respect of whom the corresponding decision was made (his authorized representative).

A person against whom a decision has been made to prosecute for committing an offense has the right, within three months from the day when the person learned or should have learned about the violation of his rights, to appeal this decision to a higher body of the Pension Fund of the Russian Federation.

Within 10 days from the date of entry into force of the decision to prosecute for committing an offense, the policyholder in respect of whom this decision was made is sent a requirement to pay financial sanctions. The requirement to pay financial sanctions can be submitted to the policyholder (his authorized representative) in person against signature, sent by registered mail or transmitted electronically via telecommunication channels. If the specified request is sent by registered mail, it is considered received after six days from the date of sending the registered letter.

The requirement to pay financial sanctions must be fulfilled by the policyholder within 10 calendar days from the date of receipt of the specified requirement, unless a longer period of time for payment is specified in this requirement.

In case of non-payment or incomplete payment by the policyholder of financial sanctions upon request, the collection of the amounts of financial sanctions provided for in this article is carried out by the territorial bodies of the Pension Fund of the Russian Federation in court.

The forms of documents that are used in the exercise of powers in relations regulated by this article, as well as the requirements for their preparation, are established by the Pension Fund of the Russian Federation in agreement with the federal executive body exercising the functions of developing state policy and legal regulation in the field of social insurance. The formats, procedure and conditions for sending the specified documents to the policyholder in electronic form via telecommunication channels are established by the Pension Fund of the Russian Federation.

The policyholder cannot be held liable for committing an offense if three years have passed from the day when the territorial body of the Pension Fund of the Russian Federation learned or should have learned about the offense and the day the decision on bringing to responsibility is made (the statute of limitations).

Financial sanctions accruing to individual policyholders, the collection of which turned out to be impossible due to reasons of an economic, social or legal nature, are recognized as hopeless and written off in the manner established by the Pension Fund of the Russian Federation in agreement with the federal executive body exercising the functions of developing state policy and normatively -legal regulation in the field of social insurance.

Federal Law of April 1, 1996 N 27-FZ “On individual (personalized) accounting in the compulsory pension insurance system” (as amended on October 25, 2001, December 31, 2002, May 9, 2005, July 19, 2007 G.)

This Federal Law establishes the legal basis and principles for organizing individual (personalized) recording of information about citizens who are subject to the legislation of the Russian Federation on compulsory pension insurance.

Chapter I. General provisions

Article 1. Basic concepts used in this Federal Law

This Federal Law uses the following basic concepts:

insured person- a person who is subject to compulsory pension insurance, as well as a person employed in a workplace with special (difficult and harmful) working conditions, for whom insurance contributions are paid to the Pension Fund of the Russian Federation in accordance with the legislation of the Russian Federation;

policyholders- legal entities, including foreign ones, and their separate divisions; international organizations operating on the territory of the Russian Federation (in relation to insured persons in accordance with Federal Law of December 15, 2001 N 167-FZ “On Compulsory Pension Insurance in the Russian Federation”); tribal, family communities of small peoples of the North, engaged in traditional economic sectors; peasant (farm) farms; citizens, including foreigners, stateless persons residing on the territory of the Russian Federation, and individual entrepreneurs hiring under an employment contract, as well as concluding civil contracts, for remuneration for which insurance is accrued in accordance with the legislation of the Russian Federation contributions. For the purposes of this Federal Law, employment service bodies in relation to the unemployed, as well as organizations in which persons sentenced to imprisonment are brought to work, are equated to the concept of “insurer”;

individuals paying their own insurance premiums, - insured persons: individual entrepreneurs, lawyers, private detectives, notaries engaged in private practice and other categories of citizens paying insurance premiums for compulsory pension insurance in the form of fixed payments in accordance with Federal Law of December 15, 2001 N 167-FZ "On Compulsory Pension Insurance" pension insurance in the Russian Federation;

insurance premiums- insurance premiums for compulsory pension insurance, as well as insurance premiums paid by policyholders to the Pension Fund of the Russian Federation for insured persons - employees who are subjects of professional pension systems, for the implementation of their pension rights in accordance with the legislation of the Russian Federation on professional pension systems;

individual (personalized) accounting- organizing and maintaining records of information about each insured person for the implementation of pension rights in accordance with the legislation of the Russian Federation;

individual personal account of the insured person- a document stored in the form of a record on computer media of information that can be processed using computer technology in the bodies of the Pension Fund of the Russian Federation, containing information on insured persons provided for by this Federal Law, included in the information resources of the Pension Fund of the Russian Federation;

special part of an individual personal account- an integral part of the individual personal account of the insured person, which takes into account information about insurance premiums received for this insured person, directed towards mandatory funded financing of labor pensions, investment income and payments made from pension savings in accordance with the Federal Law of December 17 2001 N 173-FZ "On labor pensions in the Russian Federation";

professional part of an individual personal account- an integral part of the individual personal account of the insured person - a subject of the professional pension system, which reflects information on the amounts of insurance premiums paid by the policyholder for the insured person during the periods of his working activity in workplaces with special (difficult and harmful) working conditions (professional experience), investment income, payments and other information necessary for the implementation of pension rights in accordance with the legislation of the Russian Federation on professional pension systems;

professional experience of the insured person- the total duration of periods of his labor activity in workplaces with special (difficult and harmful) working conditions, during which the insurer paid insurance contributions to the Pension Fund of the Russian Federation in his favor.

Article 2. Legal basis for individual (personalized) accounting

The legal basis for individual (personalized) accounting is the Constitution of the Russian Federation, this Federal Law, laws and other regulatory legal acts of the Russian Federation, international treaties of the Russian Federation regulating legal relations in this area.

Article 3. Goals of individual (personalized) accounting

The goals of individual (personalized) accounting are:

creating conditions for assigning labor pensions in accordance with the results of the work of each insured person;

ensuring the reliability of information about length of service and earnings (income) that determine the size of the labor pension when it is assigned;

creation of an information base for the implementation and improvement of pension legislation of the Russian Federation, as well as for the appointment of labor pensions based on the insurance length of the insured persons and their insurance contributions;

developing the interest of insured persons in paying insurance contributions to the Pension Fund of the Russian Federation;

creating conditions for monitoring the payment of insurance premiums by insured persons;

information support for forecasting the costs of paying labor pensions, determining the tariff of insurance contributions to the Pension Fund of the Russian Federation, calculating macroeconomic indicators related to compulsory pension insurance;

simplification of the procedure and acceleration of the procedure for assigning labor pensions to insured persons.

Article 4. Principles of organizing individual (personalized) accounting

Individual (personalized) accounting in the compulsory pension insurance system is based on the principles:

unity and federal character of compulsory pension insurance in the Russian Federation;

universality and mandatory payment of insurance contributions to the Pension Fund of the Russian Federation and recording of information about insured persons;

availability for each insured person of information about him that is available to the bodies of the Pension Fund of the Russian Federation that carry out individual (personalized) accounting;

using information about insured persons held by the bodies of the Pension Fund of the Russian Federation solely for the purposes of pension provision, including for the implementation of pension rights in accordance with the legislation of the Russian Federation on professional pension systems;

compliance of information on the amounts of insurance premiums submitted by each policyholder, including an individual who independently pays insurance premiums, for individual (personalized) accounting, with information on the amounts of insurance premiums actually paid and received;

carrying out individual (personalized) accounting during the entire work activity of the insured person and using the said accounting data to assign a labor pension in accordance with the pension legislation of the Russian Federation, including for the implementation by insured persons of pension rights in accordance with the legislation of the Russian Federation on professional pension systems.

Chapter II. Organization of individual (personalized) accounting

Article 5. The body carrying out individual (personalized) accounting in the Russian Federation

The body that carries out individual (personalized) accounting in the compulsory pension insurance system is the Pension Fund of the Russian Federation.

Article 6. Individual personal account of the insured person

1. On the territory of the Russian Federation, for each insured person, the Pension Fund of the Russian Federation opens an individual personal account with a permanent insurance number containing control digits that make it possible to identify errors made when using this insurance number in the accounting process.

The individual personal account of the insured person consists of general, special and professional parts (sections).

2. The general part of the individual personal account of the insured person shall indicate:

1) insurance number;

2) last name, first name, patronymic, last name that the insured person had at birth;

3) date of birth;

4) place of birth;

6) address of permanent residence;

7) series and number of the passport or identity card, the date of issue of the specified documents, on the basis of which the information specified in subparagraphs 1 - 6 of paragraph 2 of this article is included in the individual personal account, the name of the authority that issued them;

8) citizenship;

9) date of registration as an insured person;

10) periods of labor and (or) other activities included in the insurance period for the assignment of a labor pension, as well as the insurance period associated with special working conditions, work in the Far North and equivalent areas;

11) other periods counted toward the insurance period in accordance with Article 11 of Federal Law No. 173-FZ of December 17, 2001 “On Labor Pensions in the Russian Federation”;

12) wages or income on which insurance premiums are calculated in accordance with the legislation of the Russian Federation;

13) the amount of insurance premiums accrued by the policyholder to the insured person;

14) the amount of insurance premiums paid and received for this insured person;

15) information about the estimated pension capital, including information about its indexation;

16) information on the establishment of a labor pension and indexation of its size, including the insurance part of the labor pension;

17) information about the closure of the individual personal account of the insured person.

3. The special part of the individual personal account of the insured person shall indicate:

1) the amount of insurance contributions received for the funded part of the labor pension;

2) information about the choice of an investment portfolio (management company) by the insured person;

3) information reflecting the results of the annual transfer of pension savings for investment to management companies;

4) information reflecting the results of the temporary placement of pension savings in the period before they are reflected in the special part of the individual personal account;

5) information reflecting the accounting of income from investing pension savings;

6) information reflecting the accounting of necessary expenses for investing pension savings;

7) information on the transfer of pension savings from one management company to another;

8) information on the transfer of pension savings to a non-state pension fund;

9) information on the transfer of pension savings from a non-state pension fund to the Pension Fund of the Russian Federation;

10) the amount of payments made from pension savings.

4. The professional part of the individual personal account of the insured person shall indicate:

1) the amount of insurance premiums additionally paid and received for the insured person who is a subject of the professional pension system;

2) the amount of investment income;

3) duration of professional experience;

4) the amount of payments made.

5. The special and professional parts of an individual personal account may also contain other information transferred to the Pension Fund of the Russian Federation in accordance with the legislation of the Russian Federation.

7. The individual personal account of the insured person is stored in the Pension Fund of the Russian Federation throughout the life of the insured person, and after his death - for the period provided for by the procedure for storing pension files.

In the event of the death of the insured person, information about his death is transmitted within one month from the date of registration of death by the relevant civil registry office to the body of the Pension Fund of the Russian Federation where the state authority of the subject of the Russian Federation that formed the civil registry office is registered as an insurer. . The specified information is transmitted in the form determined by the Pension Fund of the Russian Federation.

8. Information contained in individual personal accounts of insured persons is classified as confidential information in accordance with the legislation of the Russian Federation.

Article 7. Insurance certificate of compulsory pension insurance

1. The Pension Fund of the Russian Federation and its territorial bodies issue each insured person an insurance certificate of compulsory pension insurance containing the insurance number of an individual personal account, the date of registration as an insured person and the personal data of the specified person in accordance with subparagraphs 1 - 5 of paragraph 2 of Article 6 of this Federal Law.

2. A person who first started working under an employment contract or who entered into a civil law contract for which insurance premiums are calculated in accordance with the legislation of the Russian Federation receives the specified insurance certificate through the insured.

An individual who independently pays insurance premiums receives an insurance certificate of compulsory pension insurance directly from the Pension Fund of the Russian Federation at the place of his registration as an insurer.

3. Insurance certificates of compulsory pension insurance are kept by the insured persons.

4. If the insured person changes the information specified in subparagraphs 2 - 5 of paragraph 2 of Article 6 of this Federal Law, they are reflected in his individual personal account in the manner prescribed by Articles 8 - 10 of this Federal Law, and the relevant body of the Pension Fund of the Russian Federation issues to the insured person a new (instead of the previously issued) insurance certificate of compulsory pension insurance with the same insurance number of the individual personal account.

5. In case of loss of the insurance certificate of compulsory pension insurance:

an insured person working under an employment contract or who has entered into a civil law contract for which insurance premiums are calculated in accordance with the legislation of the Russian Federation is obliged, within a month from the date of loss of the compulsory pension insurance insurance certificate, to contact the policyholder with an application for its restoration; the policyholder must submit this application to the relevant body of the Pension Fund of the Russian Federation along with a document confirming the insurance number of the individual personal account of the insured person;

an individual who independently pays insurance premiums is obliged, within one month from the date of loss of the insurance certificate of compulsory pension insurance, to apply to the body of the Pension Fund of the Russian Federation at the place of his registration as an insurer with an application for its restoration;

an insured person who is not working under an employment contract or who has not entered into a civil law contract for which insurance premiums are calculated in accordance with the legislation of the Russian Federation, and who is not registered as an insured, is obliged, within a month from the date of loss of the insurance certificate of compulsory pension insurance apply for its reinstatement to the body of the Pension Fund of the Russian Federation at your place of residence;

the body of the Pension Fund of the Russian Federation, upon the application of the insured person about the loss of the insurance certificate of compulsory pension insurance, within a month from the date of application on the basis of an individual personal account opened for him, issues him a duplicate of the specified insurance certificate through the policyholder or personally; To resolve this issue, the body of the Pension Fund of the Russian Federation has the right to require from the insured person additional information confirming his identity and the information contained in his individual personal account.

6. The form of the insured person’s application for the issuance of a new (to replace the lost) insurance certificate of compulsory pension insurance is determined by the Pension Fund of the Russian Federation.

Article 8. General rules for submitting information about insured persons and the procedure for storing this information

1. Information about insured persons is provided by policyholders, including individuals who independently pay insurance premiums.

The policyholder submits to the relevant body of the Pension Fund of the Russian Federation information about all persons working for him under an employment contract, as well as those who have entered into contracts of a civil law nature, for remuneration for which, in accordance with the legislation of the Russian Federation, insurance premiums are charged, for whom he pays insurance premiums .

Individuals who independently pay insurance premiums themselves provide information about themselves to the authorities of the Pension Fund of the Russian Federation at the place of their registration as policyholders. Control over the reliability of information about length of service and earnings provided by policyholders, including individuals who independently pay insurance premiums, is carried out by the bodies of the Pension Fund of the Russian Federation.

Information on insured persons recognized as unemployed in accordance with the established procedure is provided by the employment service authorities.

2. The information provided for in paragraph 2 of Article 6 of this Federal Law is submitted to the Pension Fund of the Russian Federation in accordance with the document forms and instructions approved by it in the prescribed manner.

The specified information can be presented both in the form of documents in written form and in electronic form (on magnetic media or via communication channels) if there are guarantees of their accuracy and protection from unauthorized access and distortion. In this case, the legal force of the submitted documents must be confirmed by an electronic digital signature in accordance with the legislation of the Russian Federation. The issue of the possibility of submitting information in electronic form is decided by the Pension Fund of the Russian Federation together with specific policyholders.

3. Copies of the specified information submitted to the Pension Fund of the Russian Federation for individual (personalized) accounting are kept by policyholders, including individuals who independently pay insurance premiums. The storage of these copies by policyholders must be carried out in accordance with the rules established for the storage of accounting and reporting documents.

4. The period of storage by the bodies of the Pension Fund of the Russian Federation of documents in written form, as well as documents in electronic form, the legal force of which is confirmed by an electronic digital signature in accordance with the legislation of the Russian Federation, containing information on insurance contributions and insurance experience and submitted to the Pension Fund of the Russian Federation by policyholders, including individuals who independently pay insurance premiums, for the purposes of individual (personalized) registration in the compulsory pension insurance system is at least six years.

The period of storage by the bodies of the Pension Fund of the Russian Federation of documents in the above forms containing other information is at least three years.

The destruction of individual (personalized) accounting documents containing information about insurance premiums and insurance experience after the expiration of the established storage period is carried out after the insured person has familiarized himself with the information contained in his individual personal account for the corresponding period and has been given the specified information.

Article 8". General rules for recording information about insured persons in the individual (personalized) accounting system

The Pension Fund of the Russian Federation receives and records information about insured persons in the individual (personalized) accounting system, as well as enters this information into the individual personal accounts of insured persons in the manner and within the time frame determined by the Government of the Russian Federation.

Article 9. Information about the insured persons provided by the policyholder

1. The policyholder submits to the relevant body of the Pension Fund of the Russian Federation information about the insured persons working for him, provided for in subparagraphs 1 - 8 of paragraph 2 of Article 6 of this Federal Law, in the following cases:

during the initial registration of insured persons for individual (personalized) registration in the compulsory pension insurance system;

when hiring citizens or when concluding civil contracts with citizens, for remuneration for which, in accordance with the legislation of the Russian Federation, insurance premiums are charged, who did not previously have insurance experience and an insurance certificate of compulsory pension insurance;

upon liquidation, reorganization of a legal entity, termination by an individual of activities as an individual entrepreneur, deregistration of a lawyer or notary engaged in private practice as an insured-employer;

if an insured person working for him loses an insurance certificate of compulsory pension insurance in accordance with paragraph 5 of Article 7 of this Federal Law;

when the information provided for in subparagraphs 2 - 5 of paragraph 2 of Article 6 of this Federal Law about insured persons working for him changes.

2. The policyholder submits the information provided for in subparagraphs 1 - 8 of paragraph 2 of Article 6 of this Federal Law to the relevant body of the Pension Fund of the Russian Federation in the following order:

during the initial registration of insured persons for individual (personalized) accounting in the compulsory pension insurance system, he provides information about each insured person working for him within the time frame established by the Pension Fund of the Russian Federation (each insured person working for a given policyholder, in turn, presents documents to the policyholder , confirming information about him, and fills out the appropriate forms);

when hiring a citizen or concluding a civil law agreement with a citizen, for remuneration for which, in accordance with the legislation of the Russian Federation, insurance premiums are charged, who did not previously have insurance experience and an insurance certificate of compulsory pension insurance, as well as when the information provided for in subparagraphs changes 1 - 8 of paragraph 2 of Article 6 of this Federal Law, contained in the individual personal account of the insured person working for this insurer, he submits information about these persons within the time limits specified in Article 11 of this Federal Law (every citizen entering work, as well as each the insured person, whose information in the individual personal account has changed, in turn presents the policyholder with documents confirming information about them and fills out the appropriate forms);

upon liquidation of the insured - a legal entity (termination by an individual of activities as an individual entrepreneur), he submits the specified information about the insured persons who worked for him dismissed in connection with this, within one month from the date of approval of the interim liquidation balance sheet (making a decision to terminate activities in as an individual entrepreneur), but no later than the day of submission to the federal executive body that carries out state registration of legal entities and individual entrepreneurs, documents for state registration upon liquidation of a legal entity (termination by an individual of activities as an individual entrepreneur). In the event of liquidation of an insured - a legal entity (termination by an individual of activities as an individual entrepreneur) in the event of bankruptcy proceedings, the specified information is submitted before the bankruptcy trustee's report on the results of bankruptcy proceedings is submitted to the arbitration court in accordance with Federal Law of October 26, 2002 N 127- Federal Law "On Insolvency (Bankruptcy)" (hereinafter referred to as the Federal Law "On Insolvency (Bankruptcy)");

when reorganizing the insured - a legal entity, he submits information about the employees dismissed in connection with this within one month from the date of approval of the transfer act (separation balance sheet), but no later than the day of submission to the federal executive body that carries out state registration of legal entities and individual entrepreneurs, documents for state registration of a legal entity created through reorganization. In the event of reorganization of the insured - a legal entity in the form of merger with another legal entity, it provides information about the dismissed employees no later than the day of submission to the federal executive body that carries out state registration of legal entities and individual entrepreneurs, documents for making an entry in the unified state register of legal entities termination of the activities of the affiliated legal entity;

when the insured-employer terminates the status of a lawyer or the powers of a notary engaged in private practice, he submits the specified information about the insured persons who worked for him dismissed in connection with this, simultaneously with an application for deregistration as an insured.

3. An insured person entering work or concluding a civil law contract for which insurance premiums are calculated for remuneration in accordance with the legislation of the Russian Federation, is obliged, in turn, to present to the insured his insurance certificate of state pension insurance, and in the absence of it - write a corresponding application for the issuance of an insurance certificate of compulsory pension insurance for the first time or for the issuance of a new one (to replace the lost one), and also inform the insured of the information provided for in subparagraphs 1 - 8 of paragraph 2 of Article 6 of this Federal Law for transfer to the Pension Fund of the Russian Federation.

Article 10. Information provided by an individual who independently pays insurance premiums

1. An individual who independently pays insurance premiums submits to the relevant body of the Pension Fund of the Russian Federation the information provided for in subparagraphs 1 - 8 of paragraph 2 of Article 6 of this Federal Law in the following cases:

at the initial registration for individual (personalized) accounting in the compulsory pension insurance system;

upon initial registration of the insured person as a policyholder;

upon deregistration as an insured;

if he loses his insurance certificate of compulsory pension insurance in accordance with paragraph 5 of Article 7 of this Federal Law;

when changing the information provided for in subparagraphs 2 - 5 of paragraph 2 of Article 6 of this Federal Law contained in his individual personal account.

2. An individual who independently pays insurance premiums submits to the relevant body of the Pension Fund of the Russian Federation the information provided for in subparagraphs 1 - 8 of paragraph 2 of Article 6 of this Federal Law in the following order:

upon initial registration for individual (personalized) accounting in the compulsory pension insurance system, the specified information is submitted within the time limits established by the Pension Fund of the Russian Federation;

during his initial registration as an insurer, together with registration documents, he submits an insurance certificate of compulsory pension insurance or an application for the issuance of the said insurance certificate for the first time or for the issuance of a new one (to replace the lost one), and also reports the information provided for in subparagraphs 1 - 8 of paragraph 2 of the article 6 of this Federal Law;

when deregistering as an insured, the specified information is presented to him along with the documents for deregistration;

if the information provided for in subparagraphs 2 - 5 of paragraph 2 of Article 6 of this Federal Law contained in his individual personal account is changed, the relevant information is transferred to him within a month from the date of change in the specified information.

3. Citizens of the Russian Federation working outside the territory of the Russian Federation and voluntarily entering into legal relations for compulsory pension insurance, as well as individuals paying insurance premiums for other individuals (individuals) in accordance with the legislation of the Russian Federation, submit to the relevant Pension Authority Fund of the Russian Federation information provided for in subparagraphs 1 - 8 of paragraph 2 of Article 6 of this Federal Law, in the manner established by paragraphs 1 and 2 of this article.

Article 11. Submission to the Pension Fund of the Russian Federation of information on insurance contributions and insurance experience

1. Policyholders submit to the bodies of the Pension Fund of the Russian Federation at the place of their registration information about the insurance premiums paid, based on accounting data, and information about the insurance experience - based on orders and other documents on personnel records.

2. The policyholder submits information about each insured person working for him once a year, but no later than March 1, indicating:

2) last name, first name and patronymic;

3) the date of hiring (for an insured person hired by this policyholder during the reporting period) or the date of concluding a civil law contract, for the remuneration for which insurance premiums are calculated in accordance with the legislation of the Russian Federation;

4) the date of dismissal (for an insured person dismissed by this policyholder during the reporting period) or the date of termination of a civil contract for which insurance premiums are calculated in accordance with the legislation of the Russian Federation;

5) periods of activity included in the length of service in the relevant types of work, determined by special working conditions, work in the Far North and equivalent areas;

6) the amount of earnings (income) on which compulsory pension insurance contributions were calculated;

7) the amount of accrued insurance contributions for compulsory pension insurance;

8) other information necessary for the correct assignment of a labor pension;

9) the amount of insurance premiums paid for the insured person who is a subject of the professional pension system;

10) periods of labor activity included in the professional experience of the insured person who is a subject of the professional pension system.

In addition to the information provided for in this paragraph, the policyholder, once a year, but no later than March 1 of the year following the reporting year, provides information on insurance premiums paid in general for all insured persons working for him.

The policyholder provides information about the periods of work and (or) other activities included in the insurance period, which were acquired by all insured persons working for him before their registration in the individual (personalized) accounting system, in the manner determined by the Government of the Russian Federation. Individuals who independently pay insurance premiums provide the specified information in the same manner.

Federal Law of July 19, 2007 N 140-FZ, paragraph 3 of Article 11 of this Federal Law is stated in a new wording

3. Upon liquidation of the insured - a legal entity (termination by an individual of activities as an individual entrepreneur), he submits the information provided for in paragraph 2 of this article within one month from the date of approval of the interim liquidation balance sheet (making a decision to terminate activities as an individual entrepreneur), but no later than the day of submission to the federal executive body that carries out state registration of legal entities and individual entrepreneurs, documents for state registration upon liquidation of a legal entity (termination by an individual of activities as an individual entrepreneur). In the event of liquidation of the insured - a legal entity (termination by an individual of activities as an individual entrepreneur) in the event of bankruptcy proceedings, the specified information is presented before the bankruptcy trustee's report on the results of bankruptcy proceedings is submitted to the arbitration court in accordance with the Federal Law "On Insolvency (Bankruptcy)".

When reorganizing the insured - a legal entity, he submits the information provided for in paragraph 2 of this article within one month from the date of approval of the transfer act (separation balance sheet), but no later than the day of submission to the federal executive body that carries out state registration of legal entities and individual entrepreneurs, documents for state registration of a legal entity created through reorganization. In the event of reorganization of the insured - a legal entity in the form of merger with another legal entity, it provides information about the dismissed employees no later than the day of submission to the federal executive body that carries out state registration of legal entities and individual entrepreneurs, documents for making an entry in the unified state register of legal entities termination of the activities of the affiliated legal entity.

If the insured-employer terminates the status of a lawyer or the powers of a notary engaged in private practice, he submits the information provided for in paragraph 2 of this article, simultaneously with an application for deregistration as an insured.

4. The information provided for in paragraph 2 of this article is presented in the forms determined by the Pension Fund of the Russian Federation. A copy of information about each insured person is transferred to the specified person by the policyholder within the same period.

Insured persons who have submitted applications for retirement pensions are provided with the information specified in paragraph 2 of this article within 10 calendar days from the date of submission of applications.

On the day of dismissal of the insured person or on the day of termination of a civil contract for which insurance premiums are calculated in accordance with the legislation of the Russian Federation, the policyholder is obliged to transfer to the insured person the information provided for in paragraph 2 of this article and receive written confirmation from the insured person of the transfer him this information.

5. An individual who independently pays insurance premiums provides the following information:

1) insurance number of an individual personal account;

2) last name, first name and patronymic;

3) the amount of paid insurance contributions for compulsory pension insurance;

4) other information necessary for the correct assignment of a labor pension.

6. The information provided for in paragraph 5 of this article is submitted along with a copy of the payment document.

7. Information about the insured persons specified in paragraph 3 of Article 10 of this Federal Law is presented in the manner prescribed by paragraph 5 of this article.

Article 12. Submission of information about other periods counted towards the insurance period for the purpose of granting a pension

Citizens who have the right to count other periods into their insurance experience in accordance with Federal Law of December 17, 2001 N 173-FZ “On Labor Pensions in the Russian Federation” can contact the authorities of the Pension Fund of the Russian Federation to obtain an insurance certificate of compulsory pension insurance and inclusion of these periods in your individual personal account.

Article 13. Excluded

Chapter III. Rights, duties and responsibilities of the insured person, policyholder and bodies of the Pension Fund of the Russian Federation

Article 14. Rights and obligations of the insured person

The insured person has the right:

receive free of charge once a year from the authorities of the Pension Fund of the Russian Federation at the place of residence or work the information contained in his individual personal account;

receive from the policyholder a free copy of information about yourself submitted by the policyholder to the Pension Fund of the Russian Federation for individual (personalized) accounting;

in case of disagreement with the information contained in his individual personal account, apply for correction of this information to the authorities of the Pension Fund of the Russian Federation, including its Board, or to the court.

The insured person is obliged:

register with the Pension Fund of the Russian Federation in accordance with Articles 8 - 10 of this Federal Law;

obtain an insurance certificate of compulsory pension insurance, keep it and present it at the request of the policyholder, employees of the Pension Fund of the Russian Federation;

submit applications in the manner established by this Federal Law in the event of a change in the information contained in his individual personal account, as well as in the event of loss of the specified insurance certificate;

submit, at the request of the authorities of the Pension Fund of the Russian Federation, documents confirming the information to be included in his individual personal account in accordance with this Federal Law.

Article 15. Rights and obligations of the policyholder

The policyholder has the right:

require the insured persons, when hiring them, to present an insurance certificate of compulsory pension insurance and provide him with the information specified in Article 9 of this federal law for submission to the relevant body of the Pension Fund of the Russian Federation;

supplement and clarify the information provided to them about the insured persons in agreement with the relevant body of the Pension Fund of the Russian Federation.

The policyholder is obliged:

within the prescribed period, submit to the authorities of the Pension Fund of the Russian Federation information about the insured persons determined by this Federal Law;

receive from the bodies of the Pension Fund of the Russian Federation insurance certificates of compulsory pension insurance, as well as duplicates of these insurance certificates and issue them against signature to insured persons working for him under an employment contract or who have entered into a civil law contract for remuneration in accordance with the legislation of the Russian Federation The federation is charged insurance premiums;

transfer free of charge to each insured person working for him under an employment contract or who has entered into a civil law contract for which insurance premiums are calculated in accordance with the legislation of the Russian Federation, a copy of the information submitted to the Pension Fund of the Russian Federation for individual (personalized) accounting to include them in the individual personal account of the insured person;

control the compliance of the details of the insurance certificate of compulsory pension insurance issued to the insured person with the details of the identity documents of the specified person working for him under an employment contract or who has entered into a civil law contract, for the remuneration for which insurance premiums are calculated in accordance with the legislation of the Russian Federation.

Article 16. Rights and obligations of the bodies of the Pension Fund of the Russian Federation related to the implementation of individual (personalized) accounting

The bodies of the Pension Fund of the Russian Federation have the right:

require from insurers, including individuals who independently pay insurance premiums, timely and correct submission of information determined by this Federal Law;

in necessary cases, based on the results of checking the accuracy of information provided by policyholders, including individuals who independently pay insurance premiums, adjust this information and make clarifications in the individual personal account, informing the insured person about this;

receive annually from non-state pension funds information regarding the pension rights of insured persons under compulsory pension insurance.

The bodies of the Pension Fund of the Russian Federation are obliged to:

ensure timely inclusion in the relevant individual personal accounts of information provided by policyholders, including individuals who independently pay insurance premiums, as well as secure storage of this information;

exercise control over the correctness of the information provided by policyholders as determined by this Federal Law, including their registration data;

send free of charge once a year to insured persons the information contained in their individual personal accounts, as well as, no later than September 1 of each year, information on the status of the special part of their individual personal accounts and on the results of investing pension savings;

provide free of charge once a year to any insured person, upon his request, the information contained in his individual personal account, within 10 days from the date of the insured person’s request;

explain to insured persons and policyholders their rights and obligations, the technology of individual (personalized) accounting, the procedure for filling out forms and submitting information;

ensure, at the request of the insured person, a reconciliation of the special part of his individual personal account and the contents of the pension book of the insured person in the Pension Fund of the Russian Federation.

Article 17. Responsibility of bodies and officials of the Pension Fund of the Russian Federation, policyholders and insured persons

Managers, as well as officials of the bodies of the Pension Fund of the Russian Federation, participating in accordance with this Federal Law in the collection, storage, transfer and use of information contained in the individual personal accounts of insured persons, are obliged to ensure compliance with the legislation of the Russian Federation on the protection of confidential information (personal data). Those guilty of illegally restricting access to specified information or violating the information protection regime are liable in accordance with criminal, civil legislation and legislation on administrative offenses.

Insureds, including individuals who independently pay insurance premiums and who evade the provision of reliable and complete information provided for by this Federal Law, bear responsibility in accordance with the legislation of the Russian Federation.

For failure to provide within the established time frame the information necessary for individual (personalized) registration in the compulsory pension insurance system, or for the provision of incomplete and (or) inaccurate information to policyholders, including individuals who independently pay insurance premiums, financial sanctions are applied in the form of a penalty 10 percent of payments due for the reporting year to the Pension Fund of the Russian Federation. The collection of this amount is carried out by the authorities of the Pension Fund of the Russian Federation in court.

Chapter IV. Final provisions

Article 18. The procedure for resolving disputes regarding individual (personalized) accounting issues

Disputes between the bodies of the Pension Fund of the Russian Federation, policyholders and insured persons on issues of individual (personalized) accounting are resolved by the court.

Article 18". Transitional provisions

The provisions of this Federal Law, arising from the Federal Law on Occupational Pension Systems, regulating the maintenance of the professional part of an individual personal account, come into force from the date of entry into force of the said Federal Law.

Article 19. Approval of instructions on the procedure for maintaining individual (personalized) records

Instructions on the procedure for maintaining individual (personalized) records of information about insured persons are approved by the Government of the Russian Federation.

Article 20. Entry into force of this Federal Law

1. This Federal Law comes into force on January 1, 1996 on the territory of individual administrative-territorial units of five constituent entities of the Russian Federation, determined by the Government of the Russian Federation, and from January 1, 1997 - on the entire territory of the Russian Federation.

2. To propose to the President of the Russian Federation and instruct the Government of the Russian Federation to bring the regulatory legal acts adopted by them into compliance with this Federal Law.

The president

Russian Federation

Moscow Kremlin

It does not work Editorial from 03.12.2011

Name of document	FEDERAL LAW dated 04/01/96 N 27-FZ (as amended on 12/03/2011) "ON INDIVIDUAL (PERSONALIZED) ACCOUNTING IN THE COMPULSORY PENSION INSURANCE SYSTEM"
Document type	law
Receiving authority	President of the Russian Federation, State Duma of the Russian Federation, Siberian Federation of the Russian Federation
Document Number	27-FZ
Acceptance date	05.12.2011
Revision date	03.12.2011
Date of registration with the Ministry of Justice	01.01.1970
Status	It does not work
Publication	The document was not published in this form (as amended on 04/01/96 - “Collection of Legislation of the Russian Federation”, 04/01/96, No. 14, Art. 1401; "Rossiyskaya Gazeta", N 68, 04/10/96)
Navigator	Notes

FEDERAL LAW dated 04/01/96 N 27-FZ (as amended on 12/03/2011) "ON INDIVIDUAL (PERSONALIZED) ACCOUNTING IN THE COMPULSORY PENSION INSURANCE SYSTEM"

This Federal Law establishes the legal basis and principles for organizing individual (personalized) recording of information about citizens who are subject to the legislation of the Russian Federation on compulsory pension insurance, persons entitled to receive state social assistance, persons entitled to additional measures of state support in in accordance with the Federal Law “On additional measures of state support for families with children” (hereinafter referred to as persons entitled to additional measures of state support), as well as information about children.

Insured persons - persons who are subject to compulsory pension insurance, including persons employed in workplaces with special (difficult and harmful) working conditions, for whom insurance contributions are paid to the Pension Fund of the Russian Federation in accordance with the legislation of the Russian Federation;

insurers - legal entities, including foreign ones, and their separate divisions; international organizations operating on the territory of the Russian Federation (in relation to insured persons in accordance with the Federal Law of December 15, 2001 N 167-FZ “On Compulsory Pension Insurance in the Russian Federation” (hereinafter referred to as the Federal Law “On Compulsory Pension Insurance in the Russian Federation”) Federation"); tribal, family communities of small peoples of the North engaged in traditional economic sectors; peasant (farm) households; citizens, including foreigners, stateless persons living on the territory of the Russian Federation, and individual entrepreneurs hiring for labor agreement, as well as concluding contracts of a civil legal nature, for remuneration for which insurance premiums are charged in accordance with the legislation of the Russian Federation. For the purposes of this Federal Law, employment service bodies in relation to the unemployed, as well as organizations in which persons sentenced to imprisonment, are involved in labor and are equated to the concept of “policyholder”;

Individuals who independently pay insurance premiums are insured persons: individual entrepreneurs, lawyers, notaries engaged in private practice, and other categories of citizens who pay insurance premiums for compulsory pension insurance in the amount determined based on the cost of the insurance year, in the manner established by the Federal the law “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds”;

Insurance contributions - insurance contributions for compulsory pension insurance, additional insurance contributions for the funded part of the labor pension, paid in accordance with the Federal Law "On additional insurance contributions for the funded part of the labor pension and state support for the formation of pension savings", as well as insurance premiums paid by policyholders to the Pension Fund of the Russian Federation for insured persons - employees who are subjects of professional pension systems, for the implementation of their pension rights in accordance with the legislation of the Russian Federation on professional pension systems;

Paragraph - Deleted.

Individual (personalized) accounting - organization and maintenance of records of information about each insured person for the implementation of pension rights in accordance with the legislation of the Russian Federation;

An individual personal account of an insured person is a document stored in the form of a record on computer media of information that can be processed using computer technology in the bodies of the Pension Fund of the Russian Federation, containing information about insured persons provided for by this Federal Law, included in the information resources of the Pension Fund of the Russian Federation;

The special part of the individual personal account is an integral part of the individual personal account of the insured person, which separately takes into account information about the insurance premiums received for this insured person, allocated for mandatory funded financing of labor pensions, as well as information about additional insurance contributions for the funded part of the labor pension, contributions employer paid in favor of the insured person, and contributions for co-financing the formation of pension savings, received in accordance with the Federal Law "On additional insurance contributions for the funded part of the labor pension and state support for the formation of pension savings", as well as on income from their investment, information about funds (part of the funds) of maternal (family) capital aimed at forming the funded part of the labor pension in accordance with the Federal Law of December 29, 2006 N 256-FZ “On additional measures of state support for families with children” (hereinafter referred to as the Federal Law “On additional measures of state support for families with children"), including income from their investment, information on payments made from pension savings in accordance with the legislation of the Russian Federation;

The professional part of the individual personal account is an integral part of the individual personal account of the insured person - a subject of the professional pension system, which reflects information on the amounts of insurance premiums paid by the policyholder for the insured person for the periods of his working activity in workplaces with special (difficult and harmful) working conditions (professional experience), investment income, payments and other information necessary for the implementation of pension rights in accordance with the legislation of the Russian Federation on professional pension systems;

The professional experience of the insured person is the total duration of periods of his labor activity in workplaces with special (difficult and harmful) working conditions, during which the insurer paid insurance contributions to the Pension Fund of the Russian Federation in his favor;

reporting period - the period for which the policyholder submits information about the insured persons in the individual (personalized) accounting system to the territorial body of the Pension Fund of the Russian Federation. Reporting periods are the first quarter, half a year, nine months and a calendar year.

The legal basis for individual (personalized) accounting is the Constitution of the Russian Federation, this Federal Law, laws and other regulatory legal acts of the Russian Federation, international treaties of the Russian Federation regulating legal relations in this area.

The goals of individual (personalized) accounting are:

creating conditions for assigning labor pensions in accordance with the results of the work of each insured person;

ensuring the reliability of information about length of service and earnings (income) that determine the size of the labor pension when it is assigned;

creation of an information base for the implementation and improvement of pension legislation of the Russian Federation, as well as for the appointment of labor pensions based on the insurance length of the insured persons and their insurance contributions;

developing the interest of insured persons in paying insurance contributions to the Pension Fund of the Russian Federation;

creating conditions for monitoring the payment of insurance premiums by insured persons;

information support for forecasting the costs of paying labor pensions, determining the tariff of insurance contributions to the Pension Fund of the Russian Federation, calculating macroeconomic indicators related to compulsory pension insurance;

simplification of the procedure and acceleration of the procedure for assigning labor pensions to insured persons.

Individual (personalized) accounting in the compulsory pension insurance system is based on the principles:

unity and federal character of compulsory pension insurance in the Russian Federation;

universality and mandatory payment of insurance contributions to the Pension Fund of the Russian Federation and recording of information about insured persons;

availability for each insured person of information about him that is available to the bodies of the Pension Fund of the Russian Federation that carry out individual (personalized) accounting;

use of information about insured persons held by the bodies of the Pension Fund of the Russian Federation, exclusively, and for the purposes of compulsory medical insurance for the purposes of pension provision, including for the implementation of pension rights in accordance with the legislation of the Russian Federation on professional pension systems, and for the purposes of compulsory medical insurance;

Compliance of information on the amounts of insurance premiums submitted by each policyholder, including an individual who independently pays insurance premiums, for individual (personalized) accounting, with information on the amounts of insurance premiums actually paid and received;

carrying out individual (personalized) accounting during the entire work activity of the insured person and using the said accounting data to assign a labor pension in accordance with the pension legislation of the Russian Federation, including for the implementation by insured persons of pension rights in accordance with the legislation of the Russian Federation on professional pension systems.

Chapter II. Organization of individual (personalized) accounting

The body that carries out individual (personalized) accounting in the compulsory pension insurance system is the Pension Fund of the Russian Federation.

1. On the territory of the Russian Federation, for each insured person, the Pension Fund of the Russian Federation opens an individual personal account with a permanent insurance number containing control digits that make it possible to identify errors made when using this insurance number in the accounting process.

The individual personal account of the insured person consists of general, special and professional parts (sections).

2. The general part of the individual personal account of the insured person shall indicate:

1) insurance number;

2) last name, first name, patronymic, last name that the insured person had at birth;

3) date of birth;

4) place of birth;

6) address of permanent residence;

7) series and number of the passport or identity card, the date of issue of the specified documents, on the basis of which the information specified in subparagraphs 1-6 of paragraph 2 of this article is included in the individual personal account, the name of the authority that issued them;

8) citizenship;

9) date of registration as an insured person;

10) periods of labor and (or) other activities included in the insurance period for the assignment of a labor pension, as well as the insurance period associated with special working conditions, work in the Far North and equivalent areas;

11) other periods counted toward the insurance period in accordance with Article 11 of Federal Law No. 173-FZ of December 17, 2001 “On Labor Pensions in the Russian Federation”;

12) wages or income on which insurance premiums are calculated in accordance with the legislation of the Russian Federation;

13) the amount of insurance premiums accrued by the policyholder to the insured person.

For persons born in 1966 and older, the amount of insurance premiums to finance the insurance part of the labor pension is taken into account at a rate of 16.0 percentage points of the insurance premium rate, regardless of the amount of insurance premiums actually paid by the policyholder for this insured person.

For persons born in 1967 and younger, the amount of insurance premiums is taken into account to finance the insurance part of the labor pension at a rate of 10.0 percentage points of the insurance premium rate, regardless of the amount of insurance premiums actually paid by the policyholder for this insured person;

14) the amount of insurance premiums paid and received for this insured person;

15) information about the estimated pension capital, including information about its indexation;

16) information on the establishment of a labor pension and indexation of its size, including the insurance part of the labor pension;

17) information about the closure of the individual personal account of the insured person.

3. The special part of the individual personal account of the insured person shall indicate:

1) the amount of insurance contributions for compulsory pension insurance received for the funded part of the labor pension. The specified amount for persons born in 1967 and younger is taken into account at a rate of 6.0 percentage points of the insurance premium rate;

1.1) the amount of additional insurance contributions for the funded part of the labor pension, the amount of employer contributions paid in favor of the insured person, received in accordance with the Federal Law

1.2) the amount of contributions received for co-financing the formation of pension savings in accordance with the Federal Law “On additional insurance contributions for the funded part of the labor pension and state support for the formation of pension savings”;

2) information about the choice of an investment portfolio (management company) by the insured person;

3) information reflecting the results of the transfer of pension savings for investment to management companies;

4) information reflecting the results of the temporary placement of pension savings in the period before they are reflected in the special part of the individual personal account;

5) information reflecting the accounting of income from investing pension savings;

6) information reflecting the accounting of necessary expenses for investing pension savings;

7) information on the transfer of pension savings from one management company to another;

8) information on the transfer of pension savings to a non-state pension fund;

9) information on the transfer of pension savings from a non-state pension fund to the Pension Fund of the Russian Federation;

10) the amount of payments made from pension savings;

11) information about the legal successors of the deceased insured person and the payments of pension savings made by him.

12) information on the amount of funds (part of the funds) of maternal (family) capital aimed at forming the funded part of the labor pension, including income from their investment;

13) information about the refusal to direct funds (part of the funds) of maternal (family) capital to the formation of the funded part of the labor pension and the choice of another direction for their use in accordance with the Federal Law "On additional measures of state support for families with children", as well as the volume the specified funds.

4. The professional part of the individual personal account of the insured person shall indicate:

1) the amount of insurance premiums additionally paid and received for the insured person who is a subject of the professional pension system;

2) the amount of investment income;

3) duration of professional experience;

4) the amount of payments made.

5. The special and professional parts of an individual personal account may also contain other information transferred to the Pension Fund of the Russian Federation in accordance with the legislation of the Russian Federation.

5.1. The opening of an individual personal account to a person who has sent funds (part of the funds) of maternal (family) capital to form the funded part of a labor pension, if at the time of sending these funds an individual personal account has not been opened for him, is carried out by the Pension Fund of the Russian Federation on the basis of information persons included in the federal register who are entitled to additional measures of state support.

7. The individual personal account of the insured person is stored in the Pension Fund of the Russian Federation throughout the life of the insured person, and after his death - for the period provided for by the procedure for storing pension files.

In the event of the death of the insured person, information about his death is transmitted within one month from the date of registration of death by the relevant civil registry office to the body of the Pension Fund of the Russian Federation where the state authority of the subject of the Russian Federation that formed the civil registry office is registered as an insurer. . The specified information is transmitted in the form determined by the Pension Fund of the Russian Federation.

8. Information contained in individual personal accounts of insured persons is classified as confidential information in accordance with the legislation of the Russian Federation.

9. Recording of information about persons entitled to receive state social assistance, persons entitled to additional measures of state support, as well as information about children is carried out in the manner established by this article.

1. The Pension Fund of the Russian Federation and its territorial bodies issue each insured person an insurance certificate of compulsory pension insurance containing the insurance number of an individual personal account, the date of registration as an insured person and the personal data of the specified person in accordance with subparagraphs 1 - 5 of paragraph 2 of Article 6 of this Federal Law.

2. A person who first started working under an employment contract or who entered into a civil law contract for which insurance premiums are calculated in accordance with the legislation of the Russian Federation receives the specified insurance certificate through the insured.

(as amended by the Federal Law dated December 31, 2002 N 198-FZ)

Paragraph - Deleted.

(as amended by the Federal Law dated December 31, 2002 N 198-FZ)

An individual who independently pays insurance premiums receives an insurance certificate of compulsory pension insurance directly from the Pension Fund of the Russian Federation at the place of his registration as an insurer.

(as amended by the Federal Law dated December 31, 2002 N 198-FZ)

3. Insurance certificates of compulsory pension insurance are kept by the insured persons.

(as amended by the Federal Law dated December 31, 2002 N 198-FZ)

4. If the insured person changes the information specified in subparagraphs 2 - 5 of paragraph 2 of Article 6 of this Federal Law, they are reflected in his individual personal account in the manner prescribed by Articles 8 - 10 of this Federal Law, and the relevant body of the Pension Fund of the Russian Federation issues to the insured person a new (instead of the previously issued) insurance certificate of compulsory pension insurance with the same insurance number of the individual personal account.

5. In case of loss of the insurance certificate of compulsory pension insurance:

(as amended by the Federal Law dated December 31, 2002 N 198-FZ)

an insured person working under an employment contract or who has entered into a civil law contract for which insurance premiums are calculated in accordance with the legislation of the Russian Federation is obliged, within a month from the date of loss of the compulsory pension insurance insurance certificate, to contact the policyholder with an application for its restoration; the policyholder must submit this application to the relevant body of the Pension Fund of the Russian Federation along with a document confirming the insurance number of the individual personal account of the insured person;

(as amended by the Federal Law dated December 31, 2002 N 198-FZ)

An individual who independently pays insurance premiums is obliged, within one month from the date of loss of the insurance certificate of compulsory pension insurance, to apply to the body of the Pension Fund of the Russian Federation at the place of his registration as an insurer with an application for its restoration;

(as amended by the Federal Law dated December 31, 2002 N 198-FZ)

an insured person who is not working under an employment contract or who has not entered into a civil law contract for which insurance premiums are calculated in accordance with the legislation of the Russian Federation, and who is not registered as an insured, is obliged, within a month from the date of loss of the insurance certificate of compulsory pension insurance apply for its reinstatement to the body of the Pension Fund of the Russian Federation at your place of residence;

(as amended by the Federal Law dated December 31, 2002 N 198-FZ)

the body of the Pension Fund of the Russian Federation, upon the application of the insured person about the loss of the insurance certificate of compulsory pension insurance, within a month from the date of application on the basis of an individual personal account opened for him, issues him a duplicate of the specified insurance certificate through the policyholder or personally; To resolve this issue, the body of the Pension Fund of the Russian Federation has the right to require from the insured person additional information confirming his identity and the information contained in his individual personal account.

(as amended by the Federal Law dated December 31, 2002 N 198-FZ)

6. The form of the insured person’s application for the issuance of a new (to replace the lost) insurance certificate of compulsory pension insurance is determined by the Pension Fund of the Russian Federation.

(as amended by the Federal Law dated December 31, 2002 N 198-FZ)

1. Information about insured persons is provided by policyholders, including individuals who independently pay insurance premiums.

The policyholder submits to the relevant body of the Pension Fund of the Russian Federation information about all persons working for him under an employment contract, as well as those who have entered into contracts of a civil law nature, for remuneration for which, in accordance with the legislation of the Russian Federation, insurance premiums are charged, for whom he pays insurance premiums . Documents in electronic form containing the specified information must be certified with an electronic digital signature in accordance with Federal Law of January 10, 2002 N 1-FZ "On Electronic Digital Signature"

Individuals who independently pay insurance premiums themselves provide information about themselves to the authorities of the Pension Fund of the Russian Federation at the place of their registration as policyholders. Control over the reliability of information about length of service and earnings provided by policyholders, including individuals who independently pay insurance premiums, is carried out by the bodies of the Pension Fund of the Russian Federation.

Information on insured persons recognized as unemployed in accordance with the established procedure is provided by the employment service authorities.

2. The information provided for in paragraph 2 of Article 6 of this Federal Law is submitted to the Pension Fund of the Russian Federation in accordance with the document forms and instructions approved by it in the prescribed manner.

The specified information can be presented both in the form of documents in written form and in electronic form (on magnetic media or using public information and telecommunication networks, including the Internet, including a single portal of state and municipal services) if there are guarantees of their reliability and protection against unauthorized access and distortion.

The policyholder, when submitting information on 50 or more insured persons working for him (including those who have entered into contracts of a civil law nature, for remuneration for which insurance premiums are charged in accordance with the legislation of the Russian Federation) for the previous reporting period, submits them according to the forms established by the Pension Fund of the Russian Federation in electronic form. In the same manner, the insured may provide information on less than 50 insured persons working for him (including those who have entered into civil contracts for which insurance premiums are charged in accordance with the legislation of the Russian Federation) for the previous reporting period. The form for submitting information in electronic form is determined by the Pension Fund of the Russian Federation.

(as amended by Federal Law dated July 27, 2010 N 227-FZ)

When submitting information in electronic form, the relevant body of the Pension Fund of the Russian Federation sends to the policyholder confirmation of receipt of the specified information in the form of an electronic document.

3. Copies of the specified information submitted to the Pension Fund of the Russian Federation for individual (personalized) accounting are kept by policyholders, including individuals who independently pay insurance premiums. The storage of these copies by policyholders must be carried out in accordance with the rules established for the storage of accounting and reporting documents.

The policyholder, when submitting information on 50 or more insured persons working for him (including those who have entered into contracts of a civil law nature, for remuneration for which insurance premiums are calculated in accordance with the legislation of the Russian Federation) for the previous reporting period, submits them in electronic form in accordance with the Federal Law dated January 10, 2002 N 1-FZ "On Electronic Digital Signature". The form for submitting information in electronic form is determined by the Pension Fund of the Russian Federation.

4. The period of storage by the bodies of the Pension Fund of the Russian Federation of documents in written form, as well as documents in electronic form, the legal force of which is confirmed by an electronic digital signature in accordance with the legislation of the Russian Federation, containing information on insurance contributions and insurance experience and submitted to the Pension Fund of the Russian Federation by policyholders, including individuals who independently pay insurance premiums, for the purposes of individual (personalized) registration in the compulsory pension insurance system is at least six years.

The period of storage by the bodies of the Pension Fund of the Russian Federation of documents in the above forms containing other information is at least three years.

The destruction of individual (personalized) accounting documents containing information about insurance premiums and insurance experience after the expiration of the established storage period is carried out after the insured person has familiarized himself with the information contained in his individual personal account for the corresponding period and has been given the specified information.

The Pension Fund of the Russian Federation receives and records information about insured persons in the individual (personalized) accounting system, as well as enters this information into the individual personal accounts of insured persons in the manner and within the time frame determined by the federal executive body authorized by the Government of the Russian Federation.

1. The policyholder submits to the relevant body of the Pension Fund of the Russian Federation information about the insured persons working for him, provided for in subparagraphs 1-8 of paragraph 2 of Article 6 of this Federal Law, in the following cases:

during the initial registration of insured persons for individual (personalized) registration in the compulsory pension insurance system;

Paragraph - Deleted.

When hiring citizens or when concluding civil contracts with citizens, for remuneration for which, in accordance with the legislation of the Russian Federation, insurance premiums are charged, who did not previously have insurance experience and an insurance certificate of compulsory pension insurance;

upon liquidation, reorganization of a legal entity, termination by an individual of activities as an individual entrepreneur, deregistration of a lawyer or notary engaged in private practice as an insured-employer;

(as amended by Federal Law No. 140-FZ of July 19, 2007)

if an insured person working for him loses an insurance certificate of compulsory pension insurance in accordance with paragraph 5 of Article 7 of this Federal Law;

when the information provided for in subparagraphs 2 - 5 of paragraph 2 of Article 6 of this Federal Law about insured persons working for him changes.

2. The policyholder submits the information provided for in subparagraphs 1-8 of paragraph 2 of Article 6 of this Federal Law to the relevant body of the Pension Fund of the Russian Federation in the following order:

during the initial registration of insured persons for individual (personalized) accounting in the compulsory pension insurance system, he provides information about each insured person working for him within the time frame established by the Pension Fund of the Russian Federation (each insured person working for a given policyholder, in turn, presents documents to the policyholder , confirming information about him, and fills out the appropriate forms);

Paragraph - Deleted.

When hiring a citizen or concluding a civil law agreement with a citizen, for remuneration for which insurance premiums are calculated in accordance with the legislation of the Russian Federation, who did not previously have insurance experience and an insurance certificate of compulsory pension insurance, as well as when the information provided for in subparagraphs changes 1-8 of paragraph 2 of Article 6 of this Federal Law, contained in the individual personal account of the insured person working for this insurer, he provides information about these persons within the time limits specified in Article 11 of this Federal Law (every citizen entering work, as well as each the insured person, whose information in the individual personal account has changed, in turn presents the policyholder with documents confirming information about them and fills out the appropriate forms);

Upon liquidation of the insured - a legal entity (termination by an individual of activities as an individual entrepreneur), he submits the specified information about the insured persons who were working for him, dismissed in connection with this, within one month from the date of approval of the interim liquidation balance sheet (making a decision to terminate activities in as an individual entrepreneur), but no later than the day of submission to the federal executive body that carries out state registration of legal entities and individual entrepreneurs, documents for state registration upon liquidation of a legal entity (termination by an individual of activities as an individual entrepreneur). In the event of liquidation of an insured - a legal entity (termination by an individual of activities as an individual entrepreneur) in the event of bankruptcy proceedings, the specified information is submitted before the bankruptcy trustee's report on the results of bankruptcy proceedings is submitted to the arbitration court in accordance with Federal Law of October 26, 2002 N 127- Federal Law "On Insolvency (Bankruptcy)" (hereinafter referred to as the Federal Law "On Insolvency (Bankruptcy)");

when reorganizing the insured - a legal entity, he submits information about the employees dismissed in connection with this within one month from the date of approval of the transfer act (separation balance sheet), but no later than the day of submission to the federal executive body that carries out state registration of legal entities and individual entrepreneurs, documents for state registration of a legal entity created through reorganization. In the event of reorganization of the insured - a legal entity in the form of merger with another legal entity, it provides information about the dismissed employees no later than the day of submission to the federal executive body that carries out state registration of legal entities and individual entrepreneurs, documents for making an entry in the unified state register of legal entities termination of the activities of the affiliated legal entity;

when the insured-employer terminates the status of a lawyer or the powers of a notary engaged in private practice, he submits the specified information about the insured persons who worked for him dismissed in connection with this, simultaneously with an application for deregistration as an insured.

(as amended by Federal Law No. 140-FZ of July 19, 2007)

3. An insured person entering work, or concluding a civil law contract, for remuneration for which insurance premiums are calculated in accordance with the legislation of the Russian Federation, is obliged, in turn, to present to the policyholder his insurance certificate of compulsory pension insurance, and in the absence of it - write a corresponding application for the issuance of an insurance certificate of state pension insurance for the first time or for the issuance of a new one (to replace the lost one), and also inform the employer of the information provided for in subparagraphs 1-8 of paragraph 2 of Article 6 of this Federal Law for transfer to the Pension Fund of the Russian Federation.

1. An individual who independently pays insurance premiums submits to the relevant body of the Pension Fund of the Russian Federation the information provided for in subparagraphs 1-8 of paragraph 2 of Article 6 of this Federal Law in the following cases:

at the initial registration for individual (personalized) accounting in the compulsory pension insurance system;

upon initial registration of the insured person as a policyholder;

upon deregistration as an insured;

if he loses his insurance certificate of compulsory pension insurance in accordance with paragraph 5 of Article 7 of this Federal Law;

when changing the information provided for in subparagraphs 2 - 5 of paragraph 2 of Article 6 of this Federal Law contained in his individual personal account.

2. An individual who independently pays insurance premiums submits to the relevant body of the Pension Fund of the Russian Federation the information provided for in subparagraphs 1-8 of paragraph 2 of Article 6 of this Federal Law in the following order:

upon initial registration for individual (personalized) accounting in the compulsory pension insurance system, the specified information is submitted within the time limits established by the Pension Fund of the Russian Federation;

during his initial registration as an insurer, together with registration documents, he submits an insurance certificate of compulsory pension insurance or an application for the issuance of the said insurance certificate for the first time or for the issuance of a new one (to replace the lost one), and also reports the information provided for in subparagraphs 1-8 of paragraph 2 of the article 6 of this Federal Law (all listed documents can be submitted in the form of electronic documents using public information and telecommunication networks, including the Internet, including a single portal of state and municipal services);

when deregistering as an insured, the specified information is presented to him along with the documents for deregistration;

if the information provided for in subparagraphs 2 - 5 of paragraph 2 of Article 6 of this Federal Law contained in his individual personal account is changed, the relevant information is transferred to him within a month from the date of change in the specified information.

3. Persons who voluntarily entered into legal relations for compulsory pension insurance in accordance with the Federal Law “On Compulsory Pension Insurance in the Russian Federation” submit to the relevant body of the Pension Fund of the Russian Federation the information provided for in subparagraphs 1-8 of paragraph 2 of Article 6 of this Federal Law, in the manner established by paragraphs 1 and 2 of this article.

1. Policyholders submit to the bodies of the Pension Fund of the Russian Federation at the place of their registration information about the insurance premiums paid on the basis of accounting data, and information about the insurance period - on the basis of orders and other documents on personnel records.

2. The insured quarterly, no later than the 15th day of the second calendar month following the reporting period, provides information about each insured person working for him (including persons who have entered into contracts of a civil law nature, for remuneration for which, in accordance with the legislation of the Russian Federation on insurance premiums are calculated) the following information:

2) last name, first name and patronymic;

3) the date of hiring (for an insured person hired by this policyholder during the reporting period) or the date of concluding a civil law contract, for the remuneration for which insurance premiums are calculated in accordance with the legislation of the Russian Federation;

4) the date of dismissal (for an insured person dismissed by this policyholder during the reporting period) or the date of termination of a civil contract for which insurance premiums are calculated in accordance with the legislation of the Russian Federation;

5) periods of activity included in the length of service in the relevant types of work, determined by special working conditions, work in the Far North and equivalent areas;

6) the amount of earnings (income) on which compulsory pension insurance contributions were calculated;

7) the amount of accrued insurance contributions for compulsory pension insurance;

8) other information necessary for the correct assignment of a labor pension;

9) the amount of insurance premiums paid for the insured person who is a subject of the professional pension system;

10) periods of labor activity included in the professional experience of the insured person who is a subject of the professional pension system.

In addition to the information provided for in this paragraph, the policyholder, once a year, but no later than March 1 of the year following the reporting year, provides information on insurance premiums paid in general for all insured persons working for him.

Together with the information provided for in this paragraph, the policyholder provides information on accrued and paid insurance premiums in general for all insured persons working for him.

2.1. The policyholder, no later than 20 days from the end of the quarter, submits to the authorities of the Pension Fund of the Russian Federation the information provided for in Part 4 of Article 9 of the Federal Law “On additional insurance contributions for the funded part of the labor pension and state support for the formation of pension savings.” The specified information can also be presented in the form of an electronic document in the manner prescribed by paragraph 2 of Article 8 of this Federal Law.

(as amended by Federal Laws dated April 30, 2008 N 55-FZ, dated July 27, 2010 N 227-FZ)

3. Upon liquidation of the insured - a legal entity (termination by an individual of activities as an individual entrepreneur), he submits the information provided for in paragraphs 2 and 2.1 of this article within one month from the date of approval of the interim liquidation balance sheet (making a decision to terminate activities as an individual entrepreneur ), but no later than the day of submission to the federal executive body that carries out state registration of legal entities and individual entrepreneurs, documents for state registration upon liquidation of a legal entity (termination by an individual of activities as an individual entrepreneur). In the event of liquidation of the insured - a legal entity (termination by an individual of activities as an individual entrepreneur) in the event of bankruptcy proceedings, the specified information is presented before the bankruptcy trustee's report on the results of bankruptcy proceedings is submitted to the arbitration court in accordance with the Federal Law "On Insolvency (Bankruptcy)".

When reorganizing the insured - a legal entity, he submits the information provided for in paragraph 2 of this article within one month from the date of approval of the transfer act (separation balance sheet), but no later than the day of submission to the federal executive body that carries out state registration of legal entities and individual entrepreneurs, documents for state registration of a legal entity created through reorganization. In the event of reorganization of the insured - a legal entity in the form of merger with another legal entity, it provides information about the dismissed employees no later than the day of submission to the federal executive body that carries out state registration of legal entities and individual entrepreneurs, documents for making an entry in the unified state register of legal entities termination of the activities of the affiliated legal entity.

If the insured-employer terminates the status of a lawyer or the powers of a notary engaged in private practice, he submits the information provided for in paragraphs 2 and 2.1 of this article, simultaneously with an application for deregistration as an insured.

(as amended by Federal Laws dated July 19, 2007 N 140-FZ, dated April 30, 2008 N 55-FZ)

4. The information provided for in paragraphs 2 and 2.1 of this article is presented in the forms determined by the Pension Fund of the Russian Federation. A copy of information about each insured person is transferred to the specified person by the policyholder within the same period.

To insured persons who have submitted applications for retirement pension, the information specified in paragraph one of this paragraph is transferred within 10 calendar days from the date of submission of applications.

On the day of dismissal of the insured person or on the day of termination of a civil contract for which insurance premiums are calculated in accordance with the legislation of the Russian Federation, the policyholder is obliged to transfer to the insured person the information provided for in paragraph one of this paragraph and receive written confirmation from the insured person of the transfer him this information.

5. An individual who independently pays insurance premiums in the amount determined based on the cost of the insurance year, once a year, but no later than March 1 of the year following the expired calendar year, provides the following information:

1) insurance number of an individual personal account;

2) last name, first name and patronymic;

3) the amount of paid insurance contributions for compulsory pension insurance;

4) other information necessary for the correct assignment of a labor pension.

5.1. An individual who independently pays additional insurance contributions for the funded part of a labor pension, no later than 20 days from the end of the quarter, submits to the bodies of the Pension Fund of the Russian Federation the information required

The insured person has the right:

receive free of charge once a year from the authorities of the Pension Fund of the Russian Federation at the place of residence (including in the form of electronic documents using public information and telecommunication networks, including the Internet, including a single portal of state and municipal services) or work information, contained in his individual personal account;

Receive free of charge from the policyholder a copy of information about yourself submitted by the policyholder to the Pension Fund of the Russian Federation for individual (personalized) accounting;

in case of disagreement with the information contained in his individual personal account, apply for correction of this information to the authorities of the Pension Fund of the Russian Federation, including its Board, or to the court.

The insured person is obliged:

register with the Pension Fund of the Russian Federation in accordance with Articles 8 - 10 of this Federal Law;

obtain an insurance certificate of compulsory pension insurance, keep it and present it at the request of the policyholder, employees of the Pension Fund of the Russian Federation;

submit applications in the manner established by this Federal Law in the event of a change in the information contained in his individual personal account, as well as in the event of loss of the specified insurance certificate;

supplement and clarify the information provided to them about the insured persons in agreement with the relevant body of the Pension Fund of the Russian Federation.

The policyholder is obliged:

Paragraph - Deleted.

within the prescribed period, submit to the authorities of the Pension Fund of the Russian Federation information about the insured persons determined by this Federal Law;

receive from the bodies of the Pension Fund of the Russian Federation insurance certificates of compulsory pension insurance, as well as duplicates of these insurance certificates and issue them against signature to insured persons working for him under an employment contract or who have entered into a civil law contract for remuneration in accordance with the legislation of the Russian Federation The federation is charged insurance premiums;

transfer free of charge to each insured person working for him under an employment contract or who has entered into a civil law contract for which insurance premiums are calculated in accordance with the legislation of the Russian Federation, a copy of the information submitted to the Pension Fund of the Russian Federation for individual (personalized) accounting to include them in the individual personal account of the insured person;

control the compliance of the details of the insurance certificate of compulsory pension insurance issued to the insured person with the details of the identity documents of the specified person working for him under an employment contract or who has entered into a civil law contract, for the remuneration for which insurance premiums are calculated in accordance with the legislation of the Russian Federation.

The bodies of the Pension Fund of the Russian Federation have the right:

require from insurers, including individuals who independently pay insurance premiums, timely and correct submission of information determined by this Federal Law;

in necessary cases, based on the results of checking the accuracy of information provided by policyholders, including individuals who independently pay insurance premiums, adjust this information and make clarifications in the individual personal account, informing the insured person about this;

receive annually from non-state pension funds information regarding the pension rights of insured persons under compulsory pension insurance.

The bodies of the Pension Fund of the Russian Federation are obliged to:

Ensure timely inclusion in the relevant individual personal accounts of information provided by policyholders, including individuals who independently pay insurance premiums, as well as secure storage of this information;

exercise control over the correctness of the information provided by policyholders as determined by this Federal Law, including their registration data;

Send free of charge once a year to insured persons the information contained in their individual personal accounts, as well as, no later than September 1 of each year, information on the status of a special part of their individual personal accounts and on the results of investing pension savings (this information can be submitted in the form of an electronic document);

Provide free of charge once a year to any insured person, upon his request, the information contained in his individual personal account, within 10 days from the date of the insured person’s request (if such an application is submitted in the form of an electronic document, the Pension Fund of the Russian Federation sends the specified information in the form of an electronic document document using public information and telecommunication networks, in the mandatory funded financing of labor pensions, as well as on the amounts of additional insurance contributions for the funded part of the labor pension, the amounts of employer contributions paid in favor of the insured person, and the amounts of contributions for co-financing the formation of pension savings received in accordance with the Federal Law "On additional insurance contributions for the funded part of the labor pension and state support for the formation of pension savings", as well as on income from their investment, information on the amount of funds (part of the funds) of maternal (family) capital aimed at the formation of the funded part labor pensions, including income from their investment, as well as information about the refusal to allocate funds (part of the funds) of maternity (family) capital for the formation of the funded part of the labor pension and the volume of these funds;

fund of the Russian Federation, participating in accordance with this Federal Law in the collection, storage, transfer and use of information contained in the individual personal accounts of insured persons, are obliged to ensure compliance with the legislation of the Russian Federation on the protection of confidential information (personal data). Those guilty of illegally restricting access to specified information or violating the information protection regime are liable in accordance with criminal, civil legislation and legislation on administrative offenses.

Insureds, including individuals who independently pay insurance premiums and who evade the provision of reliable and complete information provided for by this Federal Law, bear responsibility in accordance with the legislation of the Russian Federation.

For failure to provide within the established time frame the information necessary for individual (personalized) registration in the compulsory pension insurance system, or for the provision of incomplete and (or) inaccurate information to policyholders, including individuals who independently pay insurance premiums, financial sanctions are applied in the form of a penalty 10 percent of payments due, respectively, for the reporting period and for the past calendar year to the Pension Fund of the Russian Federation. The collection of this amount is carried out by the authorities of the Pension Fund of the Russian Federation in court.

(as amended by Federal Laws dated October 25, 2001 N 138-FZ, dated December 31, 2002 N 198-FZ, dated July 24, 2009 N 213-FZ (as amended on December 25, 2009)) by law.

The president
Russian Federation
B.YELTSIN

Moscow Kremlin.

The website “Zakonbase” presents the FEDERAL LAW dated 04/01/96 N 27-FZ (as amended on 12/03/2011) “ON INDIVIDUAL (PERSONALIZED) ACCOUNTING IN THE COMPULSORY PENSION INSURANCE SYSTEM” in the latest edition. It is easy to comply with all legal requirements if you read the relevant sections, chapters and articles of this document for 2014. To find the necessary legislative acts on a topic of interest, you should use convenient navigation or advanced search.

On the Zakonbase website you will find the FEDERAL LAW dated 01.04.96 N 27-FZ (as amended on 03.12.2011) "ON INDIVIDUAL (PERSONALIZED) ACCOUNTING IN THE SYSTEM OF COMPULSORY PENSION INSURANCE" in the latest and full version, in which all changes and amendments. This guarantees the relevance and reliability of the information.

At the same time, you can download the FEDERAL LAW of 01.04.96 N 27-FZ (as amended on 03.12.2011) “ON INDIVIDUAL (PERSONALIZED) ACCOUNTING IN THE SYSTEM OF COMPULSORY PENSION INSURANCE” completely free of charge, both in full and in separate chapters.