Labor pension of Russian citizens is formed from three parts: basic, insurance and accumulative. Relatives of the deceased pensioner have the right to receive the last of the listed. To make a design, you need to perform a number of requirements.
Is the accumulative part of the pension of the deceased inheritance?
The legislation provides for several types of pension: own savings that were in the Pension Fund, money paid during the period labor years For experience, and mandatory payments that were not compensated due to premature death.
There are also several ways to replenish pension savings:
If the dead person did not have time to get money from a cumulative account, then relatives can get them by preparing a specific package of documents.
An important point on which it is worth stopping - certified money, which was not issued in connection with the death of a person, are not considered the property that can be inherited. These funds can only be paid to persons of the first stage, submitted by the statement.
If a person's death occurred, whose account is pension savings, then funds can get relatives if the cum has come:
- Before the payment of payment or to the recalculation of its size, taking into account additional accumulations;
- After appointing an urgent payment and then the balance of the savings will be obtained;
- After appointing a one-time amount, but it was not issued to a deceased person in life.
Inheritance of the deceased pension: who can claim, and where to go?
There are mandatory conditions, without which the retirement of the father, her husband or other relatives will not work:
- The deceased person should be a member of the mandatory pension insurance and funds must be held on his personal account;
- The testator who has the right to incorporate accumulated money into his own pension provision, died before the retirement age;
- The testator has reached the established age, but he did not apply for a pension.
The legislation was established a certain procedure and a list of people who can count on receiving payments:
- Minor children who are in the first stage;
- Relatives who under 23 and receive education in institutions of primary, secondary and higher levels. Another condition - they had to be dependent on the pensioner;
- Parts of the pension can count relatives who are disabled or minors. They had to live with a dead person and were on its full provision;
- Getting money can non-working relatives of a pensioner guardian who care for his juvenile children.
The legislation provides for that payment can be made to relatives who together lived with a deceased citizen. Separately, it is worth paying attention to aimed at future pension maternal capital. If the mother's death occurred, the means that are listed in the pension savings are entitled to get a spouse or adopter of her child. If there is no father, then the right to receive payments have minor children or offspring, which are already 18 years old, but they are on full-time education, before it is completed or achieving 23 years.
In order to arrange the accumulative part of the deceased person's pension, it is necessary to contact the territorial body of the Pension Fund, where you need to write a statement about the payment of funds, according to the established form.
This is produced within six months from the death of the testator. If the term was missed, then you will have to go to court. If a notary department receives more than one statement from the relatives of the deceased, then according to the law, the entire payment is divided into equal shares.
How does the accumulative part of the deceased pension inherit?
You can get inherited parts in two ways. In the first case, a statement is needed, which is filled with the owner of the pension to death, where he indicates the heirs who have the right to receive money. The statement is stored in PFC. If the heirs do not know that they have the right to receive cash, then the pension fund is obliged after the death of a person to inform them about such an opportunity.
Pay cumulative pension It can be done by law and, in this case, a certain order of inheritance is taken into account.
Inheritants of the first stage have the right to make money. If there are several people, then they get equal share.
With a statement about the payment, you can contact personally, but this requirement is not mandatory. It is allowed to send by mail or use the representative. In this case, all documents and copies must be certified notarized. A statement that is a form of an established sample, surrenders with the package necessary documents.
It may indicate any individual and even a few people with the described shares. In this case, anyone may become a legal successor and it is not necessary to be a relative. The order of inheritance of pension payments differs from ordinary property, for example, it is impossible to dispose of them with the help of the testament, but the application is used.
To check the documents of the FIU takes up to five working days and there are several reasons for the possible refusal to inheritance: the lack of a part of the documents, errors in the design and the lack of grounds for the payment of pensions. If the decision was positive, then the application is transferred to the Department of the FIU at the place of residence not later than the last working day of the month, which comes after the time has expired for presenting any claims.
Employees are working in this order:
- Check is carried out whether the applicant is a legal successor. For this, the fact of kinship or the legality of the statement is taken into account;
- FIU refuses to receive pensions if those who addressed people are not included in the circle of successors;
- The decision is made on the need for payments, which allows you to get the money of the deceased, located on a personal pension account;
- Experts calculate the total amount of savings and determine it according to the application or the proportional calculation of the share, which can be obtained by each applicant;
- The amount of deposits due, and also determines the size of the part, unclaimed by successors, and it is listed in the FIU. Up to 15 months after the decision received, a complete calculation should be made.
Inheritance of the cumulative part of the deceased pension: necessary documents
To submit an application to the FIU, it is necessary to collect a specific package of documents, which includes originals and copies:
Now you know how the inheritance of the accumulative pension is carried out and what needs to be done to get legal money. If there are any doubts and problems, it is best to turn to the notary to accompany the deal. If the period of six months was missed, then without a ships not to do.
In the life of people, a variety of typical and unique situations occur. No one of anything is insured by and large. It also happens that the Russians do not live to the pension relying. Therefore, many today are interested in how to get cumulative part Pensions of the deceased relative. Consider how the inheritance of the cumulative part of the deceased pension occurs.
Who and how inherit the pension savings of citizens
FZ-424 has gained legal force since 01.01.2015. Until this period, the born no earlier than 1967 was determined by the Pensionable Pension Handbook: as an insurance or insurance plus accumulative.
Now there are no such laws for future pensioners. You can choose only 1 simple option: Cumulative or insurance. And the combined variations are no longer provided. Like the age, sometimes the accumulative pension is appointed earlier than the prescribed time, that is, ahead of schedule.
Until the end of 2014, the Russians also had the opportunity to dispose of their savings on the state program of solidarized financing. And since 2018 it is possible to form a cumulative format pension only by independent contributions, including money from the Matkapal.
Such a kind of pension has both advantages and disadvantages. The disadvantage - savings are not indexed and depend on the investments of the chosen NPF or the Criminal Code. There is a big advantage - the capital accumulated in this way is quite possible to inherit.
How to inherit a pension
According to Art. 1183 Civil Code Pension savings are inherited. Art. 2 FZ-360 determines the payments of this character:
- one-time;
- urgent when setting time segments;
- lifelong (perpetual);
- designed to heirs.
If the compulsory pension insurance is insured in the system "\u003e OPS die, and there are some savings on their personal accounts, their relatives can inherit such money.
It becomes possible if the testors died:
- before the payment of funds or before listing them in full (including additional savings);
- after appointing urgent payments (residues of savings are intended for payment);
- after appointment (but before paying) of one-time amount.
In other words, if the deceased, already received capital, formed by deductions to the PF - inheritance is unacceptable.
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Inheritance savings by successors of the deceased
It is permissible:
- under the preliminary statement of the testator on the distribution of funds of the accumulation part;
- according to the legislation (1-2 inheritance queues).
In the 1st case, the savings can be inherited as relatives of the deceased, and everyone who deceased wanted to leave her money during his lifetime. What he made a lifetime will. In the 2nd case, destiners are only close relatives of the deceased.
Tip! Those who have capital in PF, can at any time apply for the distribution of accumulated savings in PF. In the act, a citizen indicates its successors (heirs), which wants to leave accumulations after their death.
If the contract is concluded with NPF, then contact the NPF. Such a condition may be present in the Agreement on the OPS.
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In a statement about the distribution of funds, you can specify any individual or several persons and distribute the shares between them. In this case, the successor can be anyone.
Inheritance relatives insured
The right to payments possess relatives of the 1st Queue:
- children (relatives and adopted);
- legitimate spouses;
- parents / adoptive parents.
In the absence of relatives of the 1st stage, relatives of the next queue becomes successors:
- brothers / sisters;
- grandparents;
- grandchildren.
Exception - the right of submission.
Separately, it is worth mentioning the Matratipital referred to the future retirement.
- in the event of the death of the mother, Matkapital, which is listed in the composition of pension savings, can receive a father or adopter of the child.
- in the absence of a father, the right to payments arises from minor children or those who have reached the 18th anniversary of students in universities before graduation and / or until the age of 23.
In compliance with the terms listed, the relatives of the deceased can apply for the appointment of such payments.
Do you need on this issue? And our lawyers will contact you in the near future.
The procedure and term of the approval of successors
To obtain the pension capital of the deceased, it follows for 6 months from the moment of death of the testator to submit an application to the PF or NPF, depending on which the Died Foundation concluded an agreement. The decision on payments is made no later than seven months from the date of death. 3 working days from the date of decision is made, the NPF is given to inform the applicant, sending it a copy of the decision on payments or refusal. Just like from any inheritance, you can refuse the pension capital. To do this, you should also submit a corresponding statement.
Payments to relatives of the deceased insured in the PPS are appointed only if there is an appropriate application filed in a timely manner in PF. It is not enough to appeal in a declarative order to notarize about the adoption of the inheritance.
Required documents
To assign payments or refusal, successors should contact the fund personally or through their trustee - a representative. At the same time, you need to have originals or witnessed copies of documents confirming related relationships and certifying powers.
Based on the foregoing, the appeal should be submitted:
- statement;
- passport or other document certifying personality, age and place of residence;
- documents confirming related relations with the deceased (birth certificate, to conclude a marriage, adoption, etc.);
- death certificate (if available);
- Snap the deceased (if any).
Additional documents may be required in certain situations:
- if the application is submitted by the representative by law (guardian, adoptive carrier, guardian), then it must additionally submit his identity documents, and notarized power of attorney;
- if the term for the appeal was established in court - the decision of the court on the restoration of the term for circulation.
If it comes to the Matkapalo, in the event of the death of the mother, the Father needs to additionally submit documents confirming:
- paternity or adoption;
- lack of deprivation facts parental rights;
- certificate of birth or adoption of children.
If the child is an adult, but is undergoing full-time training, a confirmation certificate is needed from the educational institution.
PF or NPF checks the authenticity of documents, related relations, etc. If the documents are substituted, the fund has the right to refuse payments. Failures and heirs will follow the 2nd queue if the priorities declare. And regardless of who previously provided documents.
Payments to the accumulations of successors
If the savings of the deceased were formed into the PF, then within 5 business days after the decision of the PF is obliged to send the applicant notice of the upcoming payments or to refuse them. If at the time of death of the savings were on the NPF account, then, accordingly, payments produce NPF.
Like most of the sampling benefits in our country, the accumulation of PF is paid in two ways:
- through Russian Post;
- through the bank (bank account).
The recipient is entitled to choose one of these methods.
Restoration of payments for pension savings
In accordance with Art. 12 FZ-424, when the insured dies, payments are terminated from the first day of the month following the month in which a citizen died.
Important! Since the death of the insured person before submitting documents by successors to receive funds (pension savings), no more than 6 months must pass.
However, not everyone knows that pension savings can be inherited. Most often, it is in connection with this that many Russians turn to PF much later when the 6 months have passed.
Another one big delusion It is the opinion that applying for entry into the inheritance is necessary after 6 months. This is a fairly widespread error that many heirs allow.
Important! In this case, the payment period can be restored only in court.
The court has the right to satisfy or refuse to restore the period for the payment of the savings in the testator. If the court decides to restore it, then a citizen applying for them will be able to apply and the necessary documents in the usual basis. That is, directly to state or private pension funds.
If the court fails to restore the deadline to get the accumulation of a deceased relative will not work. Exception - the actual acceptance of the inheritance. When the heir to the fact took at least something from the test of the testator.
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Russian legislation determines the procedure for obtaining a storage part of the pension to the inheritance. The amendments concerning the order of inheritance of the pension of the insured person after his death are valid from 01/01/2015. According to the provisions of the Law, the hereditary mass includes pension savings and voluntary pension deductions to non-state pension funds.
The sector of the inheritance of pension deductions is governed by the Federal Law "On Labor Pensions in the Russian Federation" and civil law standards. Despite the fact that the pension does not apply to private property, the current legislation provides for the mechanism of inheritance of pension deductions by members of the family of the testator or persons defined in its application.
For men born in the period from 1953 to 1966, pension savings were accumulated from January 1, 2002 to January 1, 2005. The same period of savings is also provided for women from 1957 to 1966.
Pension deductions accumulate from January 1, 2002 for men and women born in 1967 and later. In case of non-receipt by these categories of citizens of their pension deductions in connection with death, the rights to inherit funds are transferred to their successors.
Hereditary mass is formed from pension savings, additional voluntary contributions, insurance premiums and income (percent) derived from their placement. Heirs must apply to the application for the transfer of the accumulative amount into the authority, where the deceased pensioner kept pension deductions - to the state or non-state pension fund.
Citizen can give the right to receive pension charges in life by directing the relevant statement at the place of residence in the district division of the Pension Fund. If later, none of the heirs declared their rights, then the cash stored in the non-state pension fund is listed in the State PF.
Terms of payment of the accumulative part of the deceased pension
The law defines the list of conditions, subject to whom the heir is entitled to claim to receive the pension deductions of the deceased:
- the deceased pensioner was the insured person;
- availability of funds on the personal account of the testator;
- the testator did not apply for the receipt of funds that constitute the accumulative pension deductions.
It is important to know that the successors are not entitled to claim to inherit the pension of the deceased person if he at least once used its legal right to pay a pension.
Who can get the cumulative part of the deceased pension
The heirs of the deceased citizen born in 1967 or younger were redeemed to receive funds accumulated on the pension account. The heirs of older retirees are not entitled to expect to receive preserved pension deductions, since the pension funds of this group of citizens were not formed.
The right to pay in order to receive inheritance can take advantage of:
- citizens whose names and hereditary shares were listed in the statement of the testator;
- citizens who got the opportunity to claim the inheritance of pension funds in order of priority under the law (in the absence of a corresponding statement of the deceased).
In the initial queue, there are spouses adopted and native children in blood. The subsequent queue makes up sisters, brothers, grandmothers, grandparents and grandchildren of the insured testator.
An interesting fact is that the heirs who make up the second place are entitled to claim to issue funds if the priority heirs are absent or not expressed their rights. The legislation determines the equality of the share of the inheritance participants of one queue.
A separate procedure is provided for the transfer of funds listed on the accumulative account from the Fund maternal capital. Only the father or the adopter of her children may apply for these means.
In addition to mandatory documents in this case, it is also necessary to submit a birth certificate or adoption of children, a document confirming paternity or adoption, a document proving the lack of a fact of deprivation of parental rights. Children in the circle of successors for maternal capital are not included.
As the rules, when storing the storage part of the pension in non-profit pension funds, a contract for compulsory pension insurance is concluded, one of whose items provides for the order of inheritance. Filling this item is voluntary. In the absence of information on the will of the testator, the inheritance occurs under the law.
How to pay a cumulative part of the pension after death
For the possibility of claiming retirement accumulation of successors, it is necessary to contact the district department of the Pension Fund with the relevant statement.
Cash transfer is made from the accumulated amount of the deceased citizen after six months from the date of his death.
For a statement, you must provide the following documents:
- passport or other document certifying personality (for young citizens - a birth certificate and a document determining place of residence);
- the document proving the relationship of the deceased with the heir;
- testimony of the death of the testator;
- certificate of a citizen on compulsory pension insurance;
- details of the accounts to which cash deductions will be made.
In the event that the application is submitted through a representative to the package of documents, a notary power of attorney decorated in accordance with the procedure established by law should be attached.
If the recovery of the missed period was carried out in court, it is necessary to provide a copy of the court decision when applying.
The Pension Fund, the transfer of funds to legal means is carried out no later than the 20th day of the month following the month of the adoption of a positive decision on the bank account specified by the applicant.
If desired, the heir has the right to indicate in the statement the procedure for transferring funds through Russian Post. A certified copy of the decision of the PF indicating the procedure for transferring pension funds is sent to the applicant's address within five days from the date of decision-making.
When making payments to heirs through a non-commercial pension fund, standard procedures are not provided. The procedure for the allocation of pension funds included in the hereditary mass is determined under the contract between the insured person and the Office of the NPF.
It is necessary to draw attention to that this order should not contradict the norms of civil legislation of the Russian Federation in terms of regulation of hereditary legal relations.
The order of inheritance of the accumulative part of the pension
After registering an application for consideration of the possibility of paying, the accumulated amount of pension deductions and the necessary documents, the pension fund amounts to authentication and the accuracy of the presented information.
The competence of the pension fund also includes the distribution of shares between the heirs, if such instructions did not leave the deceased. In the event that the application is submitted by the heirs not the priority queues, the Pension Fund holds a search and notification of the nearest relatives (priority heirs).
According to the results of the consideration of the submitted documents and obtained in the process of verification of information, a decision is made to provide accumulated to the tools to the heir or to refuse to enumerate funds. If it turns out that priority heirs exist, but did not know about their right to receive payments, relatives of other queues in the transfer of funds will be denied, further consideration of documents is discontinued.
In addition, a retirement fund takes a negative solution if the presence of defects (errors) in the paperwork. The verification of the information provided is carried out in the event that the testator was issued a testamental application for determining the successors of pension deductions.
Restoration of the term of inheritance of the storage part of the pension
The responsibilities of the Pension Fund are not informing the heirs about the possibility of obtaining funds provided for by the law. Therefore, the notification is directed to successors in rare cases.
The process of inheritance of the cumulative part of the pension is known for a very narrow circle of persons, this type of inheritance is not so common. Therefore, it is often about the opportunity to take advantage of their right to receive payments, citizens will learn when the six-month-term law has already passed.
This case provides for the procedure for judicial recovery on the appropriate application of the successor. But before applying to the judicial authorities, it is necessary to apply for the allocation of payments to the Pension Fund and to obtain an official refusal to receive pension savings due to the passage of the deadlines. This refusal must be applied to the court.
At the same time, it is necessary to be prepared for the fact that it is necessary to prove the fact that the term is missed on the basis of vital circumstances. One of the good reasons in this situation is the ignorance of the presence of the accumulation of the insured person and the possibility of claiming them.
At the same time, the court take into account the circumstances that did not allow the heir to take advantage of their right (hospital treatment, care for sick and young family members, a long business trip, etc.).
The judiciary usually take positive solutions without the request for additional evidence, when the successors are young children of the deceased.
It is important to know that the order of inheritance is determined only for accumulative pension deductions, the insured part of the pension paid by age into the hereditary mass does not turn on, respectively, the successor is not entitled to claim it.
In the course of the audit of the non-state pension fund, the question was raised about the correct execution of the succession for the acquisition of rights and obligations arising under a contract with the Fund.
The question of the procedure for the succession of deposits in non-state pension funds is rather complicated and is not fully developed by the legislator. For a full analysis, there is not enough practice on this issue, in particular judicial.
In our opinion, it is necessary to distinguish between two situations:
1) succession under the contract of non-state pension provisionaccording to which the Fund undertakes to pay a non-state pension participant;
2) The succession under the obligatory pension insurance contract, in accordance with which the Fund is obliged to implement the appointment and payment of the insured person of the accumulation part. labor pension Or payments to its successors.
In accordance with Art. 38 of the Federal Law of July 24, 2002 No. 111-FZ "On Investing Funds to Financing the Accumulation Part of the Labor Pension in Russian Federation"(As amended by 02.02.2006; further - Federal Law No. 111-ФЗ) at the expense of pension savings are carried out, in particular, payments in the event of the death of the insured person to persons specified in paragraph 6 of Art. 16 of the Federal Law "On Labor Pensions in the Russian Federation" of December 17, 2001 No. 173-FZ (as amended on July 22, 2008; further is the Law on Labor Pension).
According to Art. 39 of Federal Law No. 111-ФЗ Financing payments to the successors of the dead insured persons are provided by the monthly transfer of the management company of funds in accordance with the established amount on the accounts of the Pension Fund of the Russian Federation, open in the institutions of the Bank of Russia or the territorial bodies of the Federal Treasury in accordance with Budget Code The Russian Federation, and in the absence of institutions of the Bank of Russia - to accounts opened in credit institutions selected in the manner defined by the Government of the Russian Federation, and intended solely for the implementation of payments to the successors of the dead insured persons.
Propriety under the contract of compulsory pension insurance
According to paragraph 12 of Art. 9 of the Law on Labor Pensioners under the Agreement on Mandatory Pension Insurance In the event that the death of the insured person has come before appointmentit's a fundamental part of the old-age labor pension or to recalculate the size of this part of the said pension, taking into account additional pension savings, funds taken into account in the special part of its individual personal account, are paid in the prescribed manner to persons specified in paragraph 6 of Art. 16 of the Law on Labor Pension. At the same time, the insured person has the right at any time by submitting the corresponding applicationsin the Pension Fund of the Russian Federation, to identify specific persons from among those specified in paragraph 6 of Art. 16 of the law on labor pensions or from among other persons who can be made such payment, as well as to establish in which shares should be distributed between them the funds mentioned above (footnote: similar norms relating to pension savings are contained in Art. 36.21 of the Federal Law 05/07/1998 No. 75-FZ "On Non-state Pension Funds" (as amended by 30.04.2008)). In the absence of this statement, the funds taken into account in a special part of the individual personal account payable to relatives of the insured person are distributed between them in equal shares.
Thus, two options are assumed to establish a succession for the transfer of pension savings by the insured person:
1. By submitting the insured face of the statement to the Pension Fund of the Russian Federation;
2. By law (it is pension legislation in mind).
note
The situation in which the insured person can deprive all its legal advisers of rights to the accumulative part of their pension, the legislator is not provided.
The defenders of the insured person include his children, including adopted, spouse, parents (adoptive parents), brothers, sisters, grandparents, grandmothers and grandchildren, regardless of age and state of working capacity (paragraph 6 of Article 16 of the Law on Labor Pension).
Rererencers of the first stage are children, including adopted, spouse and parents (adopters); second stage - Brothers, sisters, grandparents, grandmothers and grandchildren.
Payment of funds to relatives of the deceased breadwinner of one queue is carried out in equal shares. Relatives of the second stage have the right to receive funds taken into account in a special part of the individual facial account of the deceased breadwinner, only in the absence of relatives of the first stage.
In art. The 16 of the Law on Labor Pensions shall indicate the size of pensions on the occasion of the loss of the breadwinner, and it speaks only about paying funds to relatives of the deceased breadwinner, although the deceased may not necessarily be the breadwinner of the successor (for example, children could already grow). This provision must be extended to all cases of succession. However, this issue should be resolved at the level of the law or in court.
You can also note the following gaps in the legislation: not specified, what kind of relationship brothers and sisters (relatives, cousins) are recognized; It is not provided for such a category of heirs as disabled dependents.
According to Part 2 of Art. 36.21 of the Federal Law of 07.05.1998 No. 75-FZ "On Non-state Pension Funds" If the deceased insured person has no successors, the funds taken into account on its pension account of the accumulative part of the labor pension are transferred to the Foundation to the Pension Fund of the Russian Federation; The procedure for the transfer is established by the Government of the Russian Federation.
Funds taken into account on the pension account of the accumulative part of the labor pension of the insured person are paid to the successors of the deceased insured person subject to their appeal to the Fund within six months Since the death of the insured person. According to the approval of the successor, who missed this period, it can be restored in court. The procedure for applying the successors of the dead insured persons for payments to the Fund, as well as order, deadlines and the frequency of implementation of these payments are established by the Government of the Russian Federation.
The procedure for calculating the amount of pension savings to be paid by the Foundation to the successors of the dead insured persons is established by the Government of the Russian Federation.
Currently there is a decree of the Government of the Russian Federation of 03.11.2007 No. 742 "On approval of the Rules of Payments to the Non-state Pension Fund, carrying out compulsory pension insurance, successors of the deceased insured person of the funds of pension savings taken into account on the pension account of the accumulative part of the labor pension."
Properness under the contract of non-state pension
No special regulatory documents regarding the rules of payment of the non-state pension fund to the successors of the deceased participant of the Foundation under the contract of non-state pension provision is not accepted. Therefore, it is necessary to be guided by the general rules of the inheritance specified in section V "Inheritance Law" Civil Code RF (hereinafter - the Civil Code of the Russian Federation). In this case, the inherited property under this contract are property rights and obligations (the possibility of inheritance of these rights is provided for by Article 1112 of the Civil Code of the Russian Federation). What rights and obligations are inherited, depends on the conditions of a particular contract.
note
Nic special rulesconcerning this type of property is not provided. In particular, article 1183 of the Civil Code of the Russian Federation "Inheritance of unpaid amounts granted to citizen as a means of existence" cannot be applied.
Non-state support contract may be:
- either reissued to the participant's successor;
- or the successor may require a redemption amount under this contract.
The basis for these transactions should serve certificate of the right to inheritance issued in the prescribed manner.
When renewing contracts may occur difficulties, In particular, if the depositor and the participant are not one person. Such a situation can be provided in advance by submitting (at the stage of concluding an agreement with the initial depositor and the participant) of the relevant conditions in the treaty.
It does not exclude the possibility that the transfer of the successor of property rights under the Agreement is equal to the cases of succession to the existence or succession of the accumulative part of the pension. It is desirable to implement the correct succession of the specified objects to make an official request to authorized bodies.
Determining the tax base
In accordance with paragraph 1 of Art. 207 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation) the taxpayers of the tax on income of individuals recognize individuals that are tax residents of the Russian Federation, as well as individuals receiving income from sources in the Russian Federation who are not tax residents of the Russian Federation.
The features of the determination of the tax base under the contracts of non-state pension provision and the obligatory pension insurance agreements concluded with non-state pension funds are established in Art. 213.1 NK RF.
Extraction
from the Tax Code of the Russian Federation
Article 213.1. Features of determining the tax base under the contracts of non-state pension and compulsory pension insurance agreements concluded with non-state pension funds.
1. In determining the tax base under the contracts of non-state pension provision and the obligatory pension insurance agreements concluded with non-state pension funds, are not taken into account:
insurance premiums for compulsory pension insurance paid by organizations and other employers in accordance with the legislation of the Russian Federation;
accumulative part of the labor pension;
the amounts of pensions paid under non-state pension agreements concluded by individuals with the relevant license by Russian non-state pension funds in their favor;
the amounts of pension contributions under non-state pension agreement agreements concluded by organizations and other employers with the relevant license by Russian non-state pension funds;
the amounts of pension contributions under non-state pension agreement agreements concluded by individuals with the relevant license by Russian non-governmental pension funds in favor of other persons.
2. When determining the tax base,:
the amount of pensions to individuals paid under non-state pension agreements concluded by organizations and other employers with the relevant license by Russian non-state pension funds;
the amounts of pensions paid under contracts of non-state pension provisions concluded by individuals with the relevant license by Russian non-state pension funds in favor of other persons;
cash (redempted) amounts minus amounts of payments (contributions) made by an individual in their favor, which are subject to payment in accordance with the pension rules and terms of non-state pension provisions concluded with the relevant license by Russian non-state pension funds, in the event of early termination of the specified contracts (except for the cases of their early termination for reasons that do not depend on the will of the Parties, or the transfer of the redemption amount into another non-state pension Fund), as well as in case of changing the conditions of these contracts regarding their term of action.
These amounts are subject to taxation at the source of payments.
In accordance with sub. 18 h. 1 tbsp. 217 of the Tax Code of the Russian Federation are not subject to taxation (exempted from taxation), in particular, revenues received from individuals In the order of inheritance.
In the case of the transition of rights and obligations in the procedure of succession under the non-state pension agreement or in the payment of funds recorded in the pension account of the accumulative part of the labor pension of the insured person, its successor, revenues are not transferred from individual, and from the Pension Fund, since these funds are the property of the Pension Fund. Consequently, in both cases, the Pension Fund as a source of payment should transfer the specified funds to the instructions of the insured or participant in the contract of non-state pension provision minus the tax on individual income.
According to paragraph 1 of Art. 210 Tax Code of the Russian Federation, in determining the tax base, all incomes of the taxpayer, obtained by him both in monetary and natural form, or the right to order by him arose, as well as income in the form of material benefits. Consequently, the transfer of rights and obligations under the contract without providing funds to the successor is also subject to tax on the income of individuals.
No benefits To pay for income tax by poor, the legislation is not provided for, except for the right to receive standard tax deductions established by Article 218 of the Tax Code of the Russian Federation.
Note that the above conclusions are made on the basis of the literal interpretation of the rights mentioned. These extremely complex issues need to be addressed in legislative order. If these issues arose in your organization, it can be recommended for the right taxation of these payments to make an official request to authorized bodies.
