- the procedures governing the actuary assessment of pension savings formed in favor of insured persons eligible for the cumulative component of the labor pension and the requirements pertaining to actuaries as concerns the conduct of the indicated activities;
- a special procedures governing the investment of pension savings formed in favor of insured persons of pension age in order to reduce the risks of volatility of the value of pension savings at the moment of granting of the cumulative component of the labor pension to such persons and in the period of payments of this component of the labor pensions to such persons;
- the isolation of the pension savings formed in favor of insured persons, which were granted the cumulative component of the labor pensions from pension savings formed in favor of insured persons, who were eligible for such component, prior to the start of the respective payments, determination of the specifics of the formation of such pensions, the norms regulating investment of the aforementioned savings, as well as the procedures governing the allocation of pension savings for payment of the cumulative component of the labor pensions.
The approval of this federal law will permit to guarantee that insured persons enjoy the right to receive the cumulative component of the labor pension at the state of it payment.
At the same meeting of the RF Government, there was discussed the report made by M. Yu.
Zurabov, the Minister of Health Care and Social Development of the RF, “On the progress of informing citizens about the state of their personal accounts.” In his report, the Minister noted that according to federal laws “On individual (personified) control in the system of mandatory pension insurance” and “On investment of funds for financing of the cumulative component of the labor pension in the Russian Federation.” From 2003, the RF Pension Fund informs insured persons about the state of their personal accounts in the system of mandatory pension insurance. For this purpose, the organizations of the RF Pension Fund annually implement a package of measures aimed at the updating of the information database of personified control. The main operations concerning the update of the informational database of personified control include: reception of accounting data from insurers and proceeding thereof, verification of the data pertaining to accounting and personified control, and posting of the data across the personal accounts.
In 2004, in the period of reception of the personal data from insurers for 2003 and proceeding thereof, there was continued the updating of the address database for mailing of notifications to the insured persons.
The report contains proposals aimed at the improvement of certain aspects of the system of informing: the use of less expensive schemes of informing, the use of the existing in the country identification means and terminal networks, combination of documental informing of the insured persons as concerns the state of their personal accounts by mailing special correspondence of the RF Pension Fund and informing of the insured persons residing in localities with respective infrastructure in the electronic form.
E. Bolshakova Economic Legislation Review, September The following amendments to the current legislation were made in September 2004. A Federal Law providing for replacement of the bulk of in-kind benefits ( except for the benefits in payment for housing and public utilities ) with monthly monetary compensations from January 1, 2005 was adopted; the RF Government approved the amount of subsistence minimum, the federal standards of payments for accommodation and public utilities service, the cost of major repairs of residential properties; a provision on terms and procedure of granting subsidies on payment for accommodation and public utilities service was approved; a letter of the RF Ministry of Taxation specified the procedure of taxation of individual income, and compensatory payments due to the public servants.
I. FEDERAL LAWS of the Russian Federation 1. « ON AMENDMENTS TO THE LEGISLATIVE ACTS OF THE RUSSIAN FEDERATION AND CESSATION OF SEVERAL LEGILSALTIVE ACTS OF THE RUSSIAN FEDERATION DUE TO ADOPTION OF THE FEDERAL LAWS «ON AMENDMENTS TO THE FEDERAL LAW « ON GENERAL PRINCIPLES OF ORGANIZATION OF LEGISLATIVE BODIES (REPRESENTATIVE) AND EXECUTIVE BODIES OF THE CONSTITUENT ENTITIES OF THE RUSSIAN FEDERATION » AND «ON GENERAL PRINCIPLES OF ORGANIZATION OF LOCAL SELF-GOVERNMENT OF THE RUSSIAN FEDERATION »» of 22.08.2004, No. 122 -FL.
The law will be effective from January 1, 2005, except for several provisions to be effective from January 1, 2006.
The law is intended to protect the rights and liberties of the citizens of the Russian Federation on the basis of delimitation of authorities between the federal government bodies and government bodies of the constituent entities of the Russian Federation, optimize functioning of territorial forms of government of the federal executive bodies, as well as with regard to the vicinal issues vested in the Constitution of the Russian Federation and the federal laws. The Law also solves the problems of securing equality of the rights and liberties of man and citizen, improving the living standards of the citizens, providing economic security of the state and brining the social safety of the citizens, which are entitled to social benefits, safety and compensation, in balance with the principle of delimitation of authorities between the federal government bodies, government bodies of the constituent entities of the Russian Federation and local self-government bodies, as well as the principles of the rule-of-law state with socially oriented market economy.
Amendments were made to a great number of legislation acts of the Russian Federation. In particular, amendments were made to the legislation acts on the issues of social policy, regulation of payment for labor, education and science, healthcare, sport, and mass media; environmental management, emergency protection; development of infrastructure and industrial sectors support.
From January 1, 2005, the bulk of in-kind benefits ( except for the benefits in payment for housing and public utilities ) will be replaced with monthly monetary compensations for those individuals whose social protection is within the authority of the federal government bodies. The amounts of compensatory payments by category were specified.
In replacing the in-kind benefits with monetary compensations, the constituent entities of the Russian Federation and municipal government bodies are obliged to introduce effective legal mechanisms providing security and, if possible, improvement of the previously achieved social security level of the citizens with allowance for the specifics of their legal and property status; provide an opportunity for the citizens to adapt within a reasonable period of time to the amendments made to the legislation, in particular, by way of introducing a tentative regulation of social relations.
II. REGULATIONS OF THE GOVERNMENT of the Russian Federation 1. « ON ESTABLISHMENT OF SUBSISTENCE MINIMUM PER CAPITA AND BY BASIC SOCIODEMOGRAPHIC GROUP IN THE RUSSIAN FEDERATION FOR THE 1ST AND 2ND QUARTERS OF 2004 » of 03.09.2004, No. 456.
The amount of subsistence minimum was established for the Russian Federation. In particular, the amount of the subsistence minimum per capita for the 2nd quarter of 2004 is 2363 rubles; 2588 rubles for working population; 1793 rubles for pensioners, and 2313 rubles for children.
2. « ON FEDERAL STANDARDS OF PAYMENTS FOR ACCOMMODATION AND PUBLIC UTILITIES AND THE PROCEDURE OF REPAYMENT OF EXPENDITURES ON HOUSING MAJOR REPAIR FOR 2005 » of 26.08.2004, No. 441.
Established for 2005 were the federal standard of the marginal monthly cost of housing and public utilities services per 1 square meter of total living space in the Russian Federation in average to the amount of 31,9 rubles and to the amounts specified for every constituent entity of the Russian Federation. Also, established was the federal standard of the monthly cost of major repairs of residential properties per 1 square meter of living space in the Russian Federation in average to the amount of 2,8 rubles and to the amounts specified for the constituent entities of the Russian Federation and the federal standard of the marginal monthly cost of housing and public utilities services per 1 square meter of total living space in closed administrative-territorial entities.
3. «ON GRANTING SUBSISDIES ON PAYMENT FOR ACCOMODATION AND PUBLIC UTILITIES » of 30.08.2004, No. 444.
The provision specifies the conditions and the procedure of granting subsidies, determining their size, accounting income and calculating the aggregate family income and single individuals, as well as the average per capita family income for the purpose of granting the given subsidy on a case-by-case basis. Established were the specifics of granting subsidies to various categories of citizens, especially the persons who are doing or did contractual military service outside the Russian Federation at territorial entities, military units, units and organizations of the corresponding federal executive bodies. The procedure of suspension and termination of granting subsidies was approved. In addition, it was established that regulatory and legal acts issued under this Provision by government bodies of the constituent entities of the Russian Federation establishing the procedure and conditions of granting subsidies on their territory and considering the socio-economic development of the constituent entities of the Russian Federation, must not aggravate the situation of the citizens as compared the citizens which are entitled to the subsidies granted pursuant to the given Provision.
The Resolution of the RF Government dated 02.08.1999, No. 887 « On Improvement of the Plan of Payment for Accommodation and Public Utilities and Social Protection Measures », including amendments, was held inoperative.
III. ORDERS, INSTRUCTIONS and REGULATIONS 1. The letter of the RF Ministry of Taxation dated 03.09.2004, No. 04 -2 -06/605 « ON INDIVIDUAL INCOME TAX ».
Specified was the procedure of individual income taxation of compensatory payments due to public servants established under the current legislation of the Russian Federation, legislative acts of the constituent entities of the Russian Federation, decisions of the representative bodies of local selfgovernment authorities. In particular, it was stated that the compensatory payments specified in Article 15 of the Federal Law of 31.07.1995, No. 119 -FL « On the Basics of Public Service in the Russian Federation », are exempted from the tax on individual income pursuant to Paragraph 3, Article 217 of the RF Tax Code. Other additional payments relative to public service, which are unstipulated in the foregoing Federal Law, are not compensatory in themselves and therefore are to be included into the taxation base on the individual income tax. The same is true regarding the issue of taxation of compensatory payments due to municipal government servants, which are effected in accordance with the decisions of local self-government bodies of the constituent entities of the Russian Federation, but being not within the regulations of the Federal Law of 08.01.1998, No. 8-FL « On the Basics of Municipal Service in the Russian Federation ».
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