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FZ 27 dated April 1, 1996 library. Legislative base of the Russian Federation

FZ 27 dated April 1, 1996 library. Legislative base of the Russian Federation

Individual or personalized accounting is the collection and registration of information about each citizen of the Russian Federation (if his data is available in the mandatory pension insurance system).

The pension insurance system has been actively maintained in Russia since 2002. The citizen's pension is formed from employers' insurance premiums, and pension contributions listed for the entire working life.

In order for the insurance system to work correctly, an individual (personalized) account was created, which is based on the legal aspects of the Federal Law “On Individual (personalized) Accounting in the Compulsory Pension Insurance System”.

What is the law on personalized accounting?

The federal law "On individual (personalized) accounting in the system of compulsory pension insurance" was adopted by the State Duma on December 8, 1995, and approved in the spring of 1996 on March 20.

Federal law governs legal aspects and principles of the organization that is engaged in the registration of personal data of citizens of the Russian Federation. Based on the law, registered citizens have the right to receive state social assistance, additional measures of state support, etc.

About state registration legal entities read more

Summary of Federal Law 27:

Chapter 1 - describes the generally accepted provisions of the law;
Chapter 2 - reveals the methods of organizing personalized (or individual) accounting;
Chapter 3 - lists the main rights and obligations of the insured citizen and PF employees;
Chapter 4 - reveals the final points.

The last amendments to Federal Law 27 were made on December 28, 2016. Also this year, a new law on municipal service in the Russian Federation was adopted. Details

What changes have been made?

As noted above, the last amendments to Federal Law 27 were made on December 28, 2016. In particular, the following articles have been amended:

Art 1

Article 1 describes the concept of the insured person. Now the insured person is understood as a citizen who must be insured. This applies to persons who work in the workplace and are required to comply with the terms of the law. Insured persons are guaranteed to receive an old-age pension.

Individuals who independently pay insurance premiums are:

individual entrepreneurs;
notaries;
Lawyers.

Article 8

Article 8 describes the actions of the policyholder. He must submit to the relevant body of the Pension Fund of Russia information about the persons who work for him under a concluded labor contract. The policyholder sends information about his employees and wages to the tax authorities on the basis of the legislation of the Russian Federation on taxes and fees.

The bodies of the pension fund must independently control the accuracy of the information provided by the insurers.

Information about personalized accounting is provided in accordance with the Federal Law. The procedure for electronic document management is also carried out by the Pension Fund of the Russian Federation.

Article 11

Insurers must provide information that is provided by the Pension Fund authorities at the place of registration. Also, every year, no later than March 1, they must provide information about the persons insured by him at the enterprise. To receive a payment, you will need to provide documents that confirm the right of the insured person to prescribe an old-age insurance pension ahead of schedule. The second paragraph of Article 11 has been supplemented. It states that information about the insured person who applies for a pension must be transferred by the policyholder within three calendar days.

The policyholder undertakes to provide information about each insured person, as well as about the current salary in accordance with the legislation of the Russian Federation.

Paragraph 3 of Article 11 states that if a legal entity is liquidated, it shall provide the necessary information to the pension fund within one month from the date of the interim liquidation balance sheet.

Article 14

Part 3 of article 14 has been changed. It states that in order to obtain free information from the insured, you will need to submit an application to the insurance authority.

The fourth paragraph states that if the client does not agree with the information provided, it is necessary to apply to the Pension Fund of the Russian Federation or to the Tax Office in accordance with the court or competence.

Article 15

Paragraph 3 of article 15 has been changed. It says that it is possible to clarify or supplement information about insurance customers only with the consent of the Pension Fund of the Russian Federation or the tax authority. Also in the 15th article it is said that the client has the right to supplement or clarify the information received by him from the body of the Pension Fund.

Article 16

According to article 16, it is necessary to ensure the correct inclusion of information in special personal accounts submitted by policyholders or tax authorities. This also applies to individuals who independently make insurance payments.

Article 17

Article 17 states that if the client / clients do not provide information on time, then they are held liable in the form of financial sanctions in the amount of 500 rubles for each insured person.

The fourth part of Article 17 was reworded. It says that if the insured does not comply with the clause of the rules for providing information in the form of electronic documents in the cases provided for by the Federal Law, such an insured must pay a fine of 1,000 rubles.

If the policyholder provided erroneous information that does not correspond to the information in the Pension Fund, these violations must be eliminated within five days. All errors and inaccuracies are handed over to the insured against receipt personally or a letter with all inaccuracies and discrepancies is sent to his legal address. If the notification by mail is sent by registered mail, the date of delivery is considered to be the 6th day from the date of sending the registered letter.

If an offense has been identified, an act is drawn up, which is signed by the person who discovered this offense and the accused. Within 5 calendar days, the act must be handed over to the offender personally against receipt or sent by mail and transmitted electronically. If the person who committed the offense does not agree with it, it is necessary to provide the facts of the refutation of the accusation with additional explanations in the response. It is necessary to send or provide a letter to the territorial body of the Pension Fund within 15 days. Documents are additionally attached to the letter, which refute the existence of an offense.

A similar act and documents that were submitted by a person to the territorial body of the Pension Fund should be considered in the near future, and a decision is made within 10 days. The territorial authority notifies the person who, in his opinion, has committed an offense of the date and place of the consideration of the act. If the person does not appear at the appointed time and place, he may consider the submitted act in the absence of the person.

After the act is considered and all documents are attached to it, the territorial body can make two decisions:

Hold the person accountable for the violation;
Refuse to hold a person accountable for the offense in question.

Regardless of the outcome of the events, the decision is handed over to the person within 10 days from the date of the decision.

According to article 17, which was reworded, the policyholder cannot be held liable for an offense if he learns about it much later than the moment the act is considered. Financial sanctions, which are listed for some insurers, cannot be recovered. There are several reasons for this:

Social;
Economic;
legal nature.

In this case, they are recognized as uncollectible and written off in the manner prescribed by the Pension Fund of the Russian Federation.

Download the latest edition of Federal Law 27

The legal basis of Federal Law No. 27 “On Individual (Personalized) Accounting in the Compulsory Insurance System” is:

This Federal Law;
Normative legal acts of the Russian Federation;
Russian Constitution.

The main objectives of the Federal Law:

Creation of specific conditions for the appointment of funded and insurance pensions in accordance with the results of each insured person;
Ensuring reliable data on wages and length of service, which determines the amount of funded and insurance pensions if they are assigned;
Creation of a database for the improvement and implementation of pension legislation.

To understand Federal Law No. 27 in more detail, you need to download it from.

In the mid-90s of the twentieth century, as a result of political, economic and socio-demographic transformations in Russia, there was an urgent need for a pension reform. The existing system of pensions could not solve the tasks facing it and provide a decent standard of living for citizens who lost their ability to work due to old age, disability or citizens who lost their breadwinner. Studying the prospects for the demographic development of Russia, scientists came to the conclusion that it is necessary to urgently reform the pension system.

In order to fully understand the essence of the pension reform being carried out in Russia, it is necessary to turn to the history of pension provision and pension insurance in our country, which originated relatively recently - only at the beginning of the 20th century, while in Western Europe and America pension provision and even pension insurance insurance in the same period has already been actively developed and improved in various forms. So, in particular, in Germany and some countries of North America, already at the end of the 19th century, laws on compulsory state insurance in case of illness, accidents, disability and old age.

In Russia, pension provision was introduced gradually and for a long time did not have clear legislative support. In the 20s of the twentieth century, the issue of material support for disabled persons began to be resolved, but this meant only the onset of disability due to old age.

For the first time, the issue of universal pension provision was legislatively enshrined in the Constitution of 1936. At the same time, the age giving the right to a pension was established, which has been preserved to this day and is 60 years for men and 55 years for women.

In subsequent years, pension provision was carried out in accordance with the USSR Law of July 14, 1956 "On State Pensions" and the USSR Law of July 15, 1964 "On Pensions and Benefits to Members of Collective Farms", and later - the USSR Law of May 15, 1990 .N 1480-I "On pensions for citizens in the USSR" and the Russian Federation of November 20, 1990 N 340-I "On state pensions in the Russian Federation". The last two named laws were the basis of a new period of the pension system in Russia, since they already reflected the principle of pension insurance, the conditions for the formation of the Pension Fund of Russia were determined and legally fixed.

RF of November 20, 1990 N 340-I "On State Pensions in the Russian Federation" was of great progressive importance for the development of pension provision and pension insurance, as it expanded the preferential categories of persons entitled to a reduction in the retirement age, legislatively secured the right to receive social pension for persons without work experience, as well as the dependence of the size of the pension on the length of work experience and earnings, and most importantly, established the right to receive a pension for working pensioners.

The 1993 Constitution of the Russian Federation confirmed the state guarantees for citizens of the Russian Federation to receive state pensions, benefits and other guarantees of social protection (). In addition, in accordance with the Constitution of the Russian Federation, every citizen is guaranteed social security by age, in case of illness, disability, loss of a breadwinner, for raising children and in other cases established by law.

At the same time, due to changes in the political and economic conditions of the country's life, the existing pension system has ceased to meet the requirements of maintaining the standard of living of pensioners at a proper and decent level. All attempts by the President of the Russian Federation and the Government to rectify the situation (of the President of the Russian Federation of July 24, 1992 N 799 "On compensation payments to pensioners", of the President of the Russian Federation of October 27, 1993 N 1766 "On compensation payments to pensioners in connection with the increase in the cost of living", of the President of the Russian Federation of December 10, 1993 N 2121 "On increasing previously assigned labor pensions", of the President of the Russian Federation of August 3, 1994 N 1584 "On the indexation of state pensions in the Russian Federation from August 1, 1994 and sources of its financing", President RF dated January 30, 1995 N 84 "On compensation payments to pensioners from February 1, 1995") did not bring effective results. Life demanded radical measures and reforms of the pension system and the urgent implementation of its complete reform.

In order to strengthen state guarantees of the rights of citizens to pensions in the context of the ongoing economic reform and create prerequisites for the sustainable development of the pension system, the Government of the Russian Federation developed and published on August 7, 1995 N 790 "On measures to implement the concept of reforming the pension system in the Russian Federation ", which defined the main goals and principles of pension reform. In accordance with this important regulatory document, the main goals of the pension reform are:

Ensuring the financial stability of the pension system and creating prerequisites for the sustainable development of pension provision based on state pension insurance and budget financing;

Everyone has the right to state pension provision in case of disability due to old age, disability, loss of a breadwinner and in other cases established by law;

Every person insured under compulsory state pension insurance has the right to a labor pension in accordance with the duration of insurance and the earnings from which insurance premiums were paid;

Funds of compulsory state pension insurance are used exclusively for the provision of pensions to the insured in accordance with the rules and regulations established by law. Some of these funds are centralized and redistributed in order to provide pension guarantees to citizens, regardless of their place of residence on the territory of the Russian Federation. The costs of providing pensions to persons who did not participate in pension insurance are covered from the federal budget.

Adoption of April 1, 1996 N 27 "On individual (personalized) accounting in the system of compulsory pension insurance" can rightfully be considered the basis and first step of the pension reform, the first stage of which ended in 2002 with the adoption of basic pension laws - of December 15, 2001 N 167-FZ "On compulsory pension insurance in the Russian Federation", dated December 15, 2001 N 166-FZ "On state pension provision in the Russian Federation", dated December 17, 2001 N 173-FZ "On labor pensions in of the Russian Federation", as well as of December 31, 2001 N 198-FZ "On the Introduction of Additions and Amendments to the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation on Taxes and Fees".

By the time these laws came into force on January 1, 2002, the system of individual (personalized) accounting in the system of compulsory pension insurance had already been formed in general and only required modernization and refinement, which greatly simplified the implementation of the reform as a whole.

The commentary is the legal basis and establishes the principles for organizing individual (personalized) registration of citizens who are subject to mandatory pension insurance in accordance with No. 167-FZ of December 15, 2001 "On Compulsory Pension Insurance in the Russian Federation".

In the preamble to the commented Law in the wording valid until January 1, 2011, it was briefly stated that this Law establishes the legal basis and principles for organizing individual (personalized) registration of information about citizens who are subject to the legislation of the Russian Federation on compulsory pension insurance. Amendments made to No. 313-FZ dated November 29, 2010 "On Amendments to Certain Legislative Acts of the Russian Federation in Connection with the Adoption of the Federal Law "On Compulsory Health Insurance in the Russian Federation" have expanded and specified this wording. Now it contains instructions the fact that the commented Law establishes the legal framework and regulates the organization of individual (personalized) accounting of information about citizens who are subject to the action of December 15, 2001 N 167-FZ "On Compulsory Pension Insurance in the Russian Federation", as well as persons entitled to receive state social assistance, persons entitled to additional measures of state support in accordance with No. 256-FZ of December 29, 2006 "On additional measures of state support for families with children", as well as information about children.

Since this change is an innovation, it is necessary to clarify that additional measures of state support for families with children are understood as measures that provide the opportunity to improve living conditions, receive education, and also increase the level of pension provision, taking into account the specifics. The right to receive additional measures of state support in accordance with the Federal Law of December 29, 2006 N 256-FZ "On additional measures of state support for families with children" arises at the birth (adoption) of a child (children) with citizenship of the Russian Federation, the following citizens of the Russian Federation, regardless of their place of residence:

2) women who gave birth (adopted) a third child or subsequent children starting from January 1, 2007, if they did not earlier use the right to additional measures of state support;

3) men who are the sole adopters of the second, third child or subsequent children who have not previously exercised the right to additional measures of state support, if the court decision on adoption has entered into force starting from January 1, 2007.

The adoption of the commented and directly the system of individual (personalized) accounting, despite its applied nature, played an invaluable role both in the implementation of the pension reform and in the subsequent work on compulsory pension insurance. Having all the necessary information about the persons insured in the compulsory pension insurance system and systematizing this information, it is possible to make a fairly accurate forecast of the number of pensioners and the working population, the funds needed to pay a pension, etc.

1. The present clarifications are given to the main concepts most frequently encountered in this law. Articles of such a conceptual plan are contained in almost all legislative acts, since the explanation of fundamental legal concepts makes it possible in the future to make the text of the law simpler and more accessible, without unnecessary repetition of the same explanations.

In the context of this, insured persons are understood to be persons who are covered by compulsory pension insurance and who are subject to compulsory pension insurance. The legislator specifically noted that the category of "insured persons" also includes persons employed in the workplace with special (difficult and harmful) working conditions, for which insurance premiums are paid to the Pension Fund of the Russian Federation in accordance with the law.

It does not work Edition from 03.12.2011

Document name	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"
Type of document	law
Host body	president of the rf, cd rf, sf rf
Document Number	27-FZ
Acceptance date	05.12.2011
Revision date	03.12.2011
Date of registration in the Ministry of Justice	01.01.1970
Status	It does not work
Publication	This document has not been published in this form. (as amended on 04/01/96 - "Collection of Legislation of the Russian Federation", 04/01/96, N 14, art. 1401; "Rossiyskaya Gazeta", N 68, 10.04.96)
Navigator	Notes

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"

This Federal Law establishes the legal basis and principles for organizing individual (personalized) accounting 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 covered by compulsory pension insurance, including persons 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;

insurers - legal entities, including foreign ones, and their separate subdivisions; 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 - the Federal Law "On Compulsory Pension Insurance in the Russian Federation"); tribal, family communities of the small peoples of the North, engaged in traditional sectors of management; peasant (farm) households; citizens, including foreigners, stateless persons residing on the territory of the Russian Federation, and individual entrepreneurs hiring on a labor contract, as well as concluding contracts of a civil law nature, on remuneration for which, in accordance with the legislation of the Russian Federation, insurance premiums are accrued.For the purposes of this Federal Law, employment service bodies in relation to the unemployed, as well as organizations in which persons sentenced to deprivation of liberty, are involved in labor, are equated with the concept of "insurant";

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 premiums - insurance premiums for compulsory pension insurance, additional insurance premiums for the funded part of labor pension paid in accordance with the Federal Law "On additional insurance premiums for the funded part of labor pension and state support formation 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 exercise of their pension rights in accordance with the legislation of the Russian Federation on professional pension systems;

Paragraph - Excluded.

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 a machine storage medium that can be processed using means computer science in the bodies of the Pension Fund of the Russian Federation, containing the information provided for by this Federal Law on insured persons included in the information resources of the Pension Fund of the Russian Federation;

Special part of the individual personal account - a component of the individual personal account of the insured person, which separately takes into account information about the insurance premiums received for this insured person directed to the mandatory funded financing of labor pensions, as well as information about additional insurance premiums 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 to the funded part of 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 maternity (family) capital, aimed at the formation of 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 pension savings 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 a component of the individual personal account of the insured person - the subject of the professional pension system, which reflects information about the amounts of insurance premiums paid by the insured for the insured person for periods of his labor activity at 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 the periods of his labor activity at workplaces with special (hard and harmful) working conditions, during which insurance premiums were paid to him by the insured to the Pension Fund of the Russian Federation;

reporting period - the period for which the insured submits to the territorial body of the Pension Fund of the Russian Federation information on insured persons in the system of individual (personalized) accounting. Reporting periods are the first quarter, six months, nine months and the 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 governing legal relations in this area.

The goals of individual (personalized) accounting are:

creation of conditions for the appointment of labor pensions in accordance with the results of the work of each insured person;

ensuring the reliability of information about the length of service and earnings (income), which determine the amount of a labor pension when it is assigned;

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

development of the interest of insured persons in paying insurance premiums to the Pension Fund of the Russian Federation;

creation of conditions for control over the payment of insurance premiums by insured persons;

information support for forecasting the costs of paying labor pensions, determining the rate of insurance premiums to the Pension Fund of the Russian Federation, calculating macroeconomic indicators relating 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 mandatory pension insurance system is based on the following principles:

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

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

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

the use of information about insured persons, which are held by the bodies of the Pension Fund of the Russian Federation, exclusively for the purposes of compulsory medical insurance for the purposes of pension provision, including for the exercise 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 with information on the amounts of insurance premiums submitted by each insured, including an individual paying insurance premiums on his own, for individual (personalized) accounting, information on the amounts of insurance premiums actually paid and received;

implementation of individual (personalized) accounting in the course of the entire labor activity of the insured person and the use of the data of this accounting for the appointment of a labor pension in accordance with the pension legislation of the Russian Federation, including for the exercise 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 system of compulsory pension insurance 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 check digits that allow you 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. In the general part of the individual personal account of the insured person, the following shall be indicated:

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) the series and number of the passport or identity card, the date of issue of the indicated 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 length of service for assigning a labor pension, as well as the length of service associated with special working conditions, work in the regions of the Far North and equivalent areas;

11) other periods included in the length of service in accordance with Article 11 of the Federal Law of December 17, 2001 N 173-FZ "On labor pensions in the Russian Federation";

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

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

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

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

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

15) information on the estimated pension capital, including information on 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 on closing the individual personal account of the insured person.

3. In the special part of the individual personal account of the insured person, the following shall be indicated:

1) the amount of insurance premiums 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 the rate of 6.0 percentage points of the insurance premium rate;

1.1) the amount of additional insurance premiums for the funded part of the labor pension, the amount of the employer's 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 premiums for the funded part of labor pensions and state support for the formation of pension savings";

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

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

4) information reflecting the results of the temporary placement of pension savings funds in the period before their reflection in the special part of the individual personal account;

5) information reflecting the accounting of income from the investment of 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 amounts of payments made at the expense of pension savings;

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

12) information on the amount of funds (part of the funds) of maternity (family) capital, aimed at the formation of 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 maternity (family) capital for 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 on the amount the specified funds.

4. In the professional part of the individual personal account of the insured person, the following shall be indicated:

1) the amount of insurance premiums additionally paid and received for an 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 for a person who sent funds (part of the funds) of maternity (family) capital for the formation of the funded part of the labor pension, if by the time these funds were sent an individual personal account had not been opened for him, is carried out by the Pension Fund of the Russian Federation on the basis of information, contained in the federal register of persons 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 transferred within one month from the date of registration of death by the relevant civil registry office to that agency of the Pension Fund of the Russian Federation where the public authority of the constituent entity 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. The information contained in the individual personal accounts of the insured persons is classified as confidential information in accordance with the legislation of the Russian Federation.

9. Accounting for 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 shall issue to 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 personal data of the said person in accordance with subparagraphs 1-5 of paragraph 2 of Article 6 of this Federal law.

2. A person who has entered a job for the first time under an employment contract or who has entered into a contract of a civil law nature, for which, in accordance with the legislation of the Russian Federation, insurance premiums are accrued, receives the specified insurance certificate through the insured.