1. What is NPF?

Answer

The Non-State Pension Fund (NPF) is a non-profit social security organization, the main purpose of which is the payment of pensions to participants in the systems of non-state pension provision and compulsory pension insurance.

Question

2. How is NPF activity monitored?

Answer

State control system.
Due to the high social significance of NPFs, active state support is provided. The President and the Government of the Russian Federation have repeatedly emphasized special role NPF in building a stable and developed economy in Russia. At the same time, the activities of NPFs are strictly controlled by the state. Control over the activities of NPFs is legally entrusted to the Authorized Federal Body. Previously, the functions of this body were performed by the Inspection of Non-State Pension Funds under the Ministry of Labor and Social Development. Since March 2004, by Decree of the President of the Russian Federation, the main functions for state regulation NPF activities were transferred to the Federal Service for financial markets. In addition, a special department has been created under the Ministry of Health and Social Development, which is responsible for the development of legislation on NPFs.
State measures to regulate the activities of NPFs:
. licensing of NPF activities;
. setting standards for the placement of pension reserves and investment of funds pension savings;
. establishment of the standard size of the insurance reserve, the procedure for its formation and use;
. operational control over the placement of pension reserves of funds, the fulfillment of obligations assumed by the fund to contributors and participants.

Internal control system
Fund Council
The supreme governing body of the NPF. Establishes the principles and procedures for the activities of NPFs, approves internal regulations, budget, etc.
Board of Trustees
Controls the observance of the interests and rights of participants, depositors and insured persons.
Audit committee
Carries out an audit financial activities NPF, checks the accounting of receipts pension contributions correct payment of pensions.

internal controller

Internal control must be carried out by an official (hereinafter referred to as the controller) or an individual structural unit(hereinafter - the internal control service). The controller, head and employees of the internal control service, who exercise internal control, are appointed to and dismissed by the board of the foundation. The controller and the internal control service are independent from the executive bodies of the fund and are accountable to the council of the fund.

Interdepartmental control system
Specialized depository
Carries out daily control over the fund's compliance with the composition and structure of the investment portfolio
Auditor
Implements audit financial and economic activities of NPFs
Actuary
Conducts an annual actuarial assessment of the fund's performance to ensure that the fund's pension reserves are in line with pension obligations

Question

3. Is it possible to find out and verify the information about the activities of JSC NPF Atomgarant by yourself?

Answer

All information about the activities of the fund is open. You can get it on the website in the section, from the media, on the official website of the FFMS, by directly contacting the Fund's employees. At least once a year, the fund is obliged to inform its contributors, participants and insured persons about the state of their pension accounts. The foundation also publishes its annual report in the open press every year.

Question

4. How is NPF Atomgarant JSC liable for its obligations to depositors/participants/insured persons?

Answer

The Foundation is liable for its obligations with all its property.

If you did not find the answer to your question, you can ask our specialists.

When exercising control, employees of the Bank of Russia, in accordance with the powers vested in them, upon presentation of their service certificates and on the basis of a decision to conduct an audit made by the Chairman of the Bank of Russia, his deputy, the Financial Supervision Committee of the Bank of Russia or other persons in accordance with the Bank of Russia regulations, have the right of unhindered access to the premises of the funds, the right of access to documents and information (including information, access to which is restricted or prohibited in accordance with federal laws), which are necessary for the exercise of control, as well as the right of access to software and hardware, providing fixation, processing and storage of the specified information. (Clause 5 as amended by Federal Law No. 427-FZ of December 30, 2015) (see the text in the previous edition) 5.1.

Who controls non-state pension funds

Pension Fund Russian Federation, including: approves standard insurance rules fund, a standard form of an agreement on the provision of specialized depository services to a fund, a standard form of an agreement between a fund and an organization on mutual certification of signatures, a standard form of an agreement on compulsory pension insurance; approves the forms of applications (requirements) of the fund's creditors for obligations arising from pension agreements on the early termination of obligations and the payment of the redemption amount or its transfer to another fund in connection with the reorganization of the fund, as well as instructions for filling out the forms of applications (requirements) on the early termination of obligations and payment of the redemption amount or its transfer to another fund in connection with the reorganization of the fund; paragraph is invalid. — Federal Law No. 218-FZ of July 21, 2014; (cm.

Question answer

Their competence includes:

• activities of the organization and related important issues;
• change and approval of documentation;
• direction of investment policy;
• development of a work plan for the next year, closing and reporting on the past 12 months;
• decision-making on the appointment of executive bodies, as well as the formation of the Council.

It is worth saying that at first the Council meets approximately once every 30 days. During normal operation, meetings are reduced to 1 time per year.

Very often the Council is compared to a meeting of shareholders. And I must say that such a comparison is quite appropriate, because.
to. and those, and others are bodies of higher management.

Attention

Of course, the organization must be managed by someone. In most cases, this function is entrusted to a specially designated enforcement body. It can be expressed both in one person and in a group of people.

Regulation of non-state pension funds

Non-state pension fund - its legal regulation by the state is clearly spelled out in Law No. 75-FZ. NPF, in accordance with the law, is a non-profit organization.
Its activities include:

• activities related to non-state pension provision, provided for by concluded agreements with fund participants;
• acting as an insurer, under the contracts of "Compulsory pension insurance";
• insurance activity on professional pension insurance.

Note! Founders do not have the right to dispose of the fund's property! The NPF is responsible for all its assets. As soon as it passes state registration rights, it is immediately assigned the status of a legal entity.

The constituent document is the charter, which is adopted by the founders of the fund.

An error occurred.

Non-state pension fund, value, regulation, functions are fully subject to Article 8 of the Law 75-FZ. So, the functions include:

• development of rules by which the activities of the organization will be carried out;
• conclusion of various types of agreements related to the pension system;
• accumulation of contributions and savings;
• tracking non-state pension accounts;
• maintenance of accounts of the funded part of the labor pension;
• provision of property, which is necessary for the normal functioning of the statutory activities.

List of state bodies controlling the activities of NPFs It is worth starting with the question of which bodies control NPFs.

of the Russian Federation on funds operating in compulsory pension insurance, as well as on funds that have been banned from conducting all or part of their operations or whose license has been canceled, within 10 working days from the date of the introduction of the relevant ban or cancellation of the license; 8) send, within its competence, to the persons referred to in paragraph 2 of this article, instructions on the provision of documents, requests, including those initiated by the federal executive body that performs the functions of developing public policy and legal regulation in the field of social development, on the provision of information related to their activities for the formation and placement of pension reserves, the formation and investment of pension savings, and other information, taking into account the requirements of federal laws; (in ed.
central bank RF - Financial Markets Service of the Bank of Russia) Coordination of PFR activities in the field of formation and investment of pension savings funds social protection of the Russian Federation Control over the use of funds from the budget of the Pension Fund of the Russian Federation Government of the Russian Federation, Accounts Chamber, Supervisory Board of the Pension Fund of the Russian Federation, Audit Commission of the Pension Fund of the Russian Federation, federal Service Ministry of Labor and Social Protection of the Russian Federation Control over the correct calculation and payment of insurance payments Tax authorities Collection of arrears on insurance premiums and penalties Pension Fund bodies in accordance with the provisions of art.

The federal body exercising control over NPF is

pension fund the Russian Federation and the Bank of Russia on newly concluded agreements on compulsory pension insurance and on newly concluded pension agreements on early non-state pension provision; establishes mandatory conditions agreements trust management concluded by the fund with management company, requirements for the qualification of actuaries performing actuarial evaluation of the activities of funds, qualification requirements for persons performing the functions of a sole proprietor executive body of the fund, to the controllers (heads of the internal control service), the procedure for calculating the results of investing pension savings funds not included in the reserves of the fund, for reflecting the funded pension on the pension account, the forms of reports of the persons specified in paragraph 2 of this article, the procedure and terms for their submission; (in ed.
See also Procedure for choosing a Non-State Pension Fund Legal regulation activities of non-state pension funds are externally carried out by:

• a dedicated depository;
• independent expert in the field of audit;
• independent actuary.

Public control All of the above organizations have the right only to transfer information about detected violations to state bodies. The latter can already take appropriate measures.

Info

Who exercises control over the non-state pension fund, in principle, is practically clear. There are some other points worth talking about.

Public control is managed by the NPF Board of Trustees. Its creation is necessary in order to be able to control the actions of the fund, and thereby protect the interests of clients.

Federal Laws No. 251-FZ of 23.07.2013, No. 410-FZ of 28.12.2013) (see the text in the previous edition) (as amended by Federal Law No. 14-FZ of 10.01.2003) (see the text in the previous edition ) one.

In order to comply with the requirements of this Federal Law, protect the rights and interests of participants and insured persons, other interested persons and the state, state regulation of the activities of funds in the field of non-state pension provision and compulsory pension insurance, supervision and control over these activities is carried out by the authorized federal body and the Bank of Russia. (as amended by Federal Laws No. 251-FZ of 23.07.2013, N 410-FZ of 28.12.2013) (see.

text in the previous edition) 2.

Law of July 24, 2009 No. 212-FZ). In some cases, the verification period may be extended up to four months, and in exceptional cases - up to six months (part 11 of article 35 of the Law of July 24, 2009 No. 212-FZ). The grounds for extending the on-site inspection to four and (or) six months may be:

• obtaining during the audit information that indicates the presence in the organization of violations of the legislation on insurance premiums and requires additional verification;

• force majeure circumstances in the territory where the inspection is carried out;

• the presence of four or more separate divisions in the audited organization;

• non-submission (late submission) by the organization of the documents necessary for the on-site inspection.

Who controls non-state pension funds

Given the specifics of the work, not everyone likes the Moscow Pension Fund. Its address: Tverskoy Boulevard, 18. Many people say that some employees are often absent.

Phones are not answered. Elevators don't always work. If a person sends a letter or documents, it is best to do this not by mail, but by fax. This is due to the fact that the letter sent to the address will most likely lie for about a month.
Working hours of the Moscow branch The branch is open from 9 am to 5:45 pm every day except Friday. On the last weekday, the institution closes at 16:30.

Important

There is also a lunch break, which lasts 30 minutes - until one in the afternoon. Moscow branches of the Pension Fund Unfortunately, it is impossible to list all the branches of the Pension Fund in Moscow, but some of them should be mentioned:

• Office No. 10 is located on Shluzovaya Embankment, 8.

It works from 9 am every day until 18 pm.

How does a pension fund work? structure and management of the pension fund of the Russian Federation

The payer of insurance premiums has the right to participate in the consideration of the audit materials (part 3 of article 39 of the Law of July 24, 2009 No. 212-FZ). Fund employees are obliged to inform the organization about the time and place of consideration of the audit materials.

This conclusion follows from Part 5 of Article 38 of the Law of July 24, 2009 No. 212-FZ. If the organization is not notified of the time and place of consideration of the materials, then the decision made on the basis of the results of such consideration may be appealed in court.

Usually, arbitration courts recognize such decisions as invalid (see, for example, the decision of the Supreme Arbitration Court of the Russian Federation of May 28, 2012 No. VAS-6248/12, the decisions of the FAS of the Ural District of April 4, 2012 No. F09-1776/12, of the Ural District of October 24, 2011 No. F09-6782/11 in case No. A60-4659/2011, Far Eastern District of February 28, 2012 No. F03-374/2012).

Secrets of Pension Fund Audits

• Ministry of Finance of the Russian Federation;
• Ministry of Health and Social Development of the Russian Federation;
• Bank of Russia.

Pension Fund of the Russian Federation Most likely, you have come across such concepts as "social" and "economic" block more than once. So, the PFR and the Ministry of Health and Social Development are part of the first, and the Ministry of Finance and the Bank of Russia are part of the second.
If we take the period up to 2013, then the following organizations exercised control over the activities of non-state pension funds:

• Ministry of Labor and Social Protection;
• Ministry of Finance;
• FFMS.

It is worth saying that the Central Bank checks for compliance with the requirements for a license, and also ensures that the fund complies with current legislation, as for funds, they must, every month, quarter and year, provide the necessary reports to specialized bodies.

What can an employer expect from a pension fund audit?

Bodies of the Pension Fund of the Russian Federation have the right: to demand from policyholders, including individuals who independently pay insurance premiums, timely and correct submission of information defined by this federal law; in necessary cases based on the results of verifying the accuracy of information provided by policyholders, including individuals self-paying insurance premiums, to correct this information and make adjustments to the individual personal account, informing the insured person about it; receive annually from non-state pension funds information regarding the pension rights of insured persons under compulsory pension insurance; receive from territorial tax authorities information regarding the pension rights of the insured persons.

Attention

In fact, even at a young age, it is worth thinking about a future pension. After all, later, in old age, it will be difficult to change something.

So, at present in our country there is a huge number of non-state pension funds, which vied with each other to offer their services to citizens. But should they be trusted? Which state bodies control NPFs and why control is so important.

• Why is state control over the activities of NPFs necessary?
• Legislative norms of control
• List of state bodies controlling the activities of NPFs
  • public control
• Finally

What is the need for state control over the activities of NPFs Almost all NPFs are managed by the so-called Fund Council. It consists exclusively of the founders.

Supervisory bodies of pension fund employees

In order to neutralize the existing problems, the state annually increases the amount of funds transferred to the described institution. Strengthened connection with tax service and a fundraising organization.
Considering how the Pension Fund works, it must be said that in 2010 a transition was made to insurance principles in the field of social payments. Single tax replaced by special payments. This helped to even out the work of the fund, to regulate it, to increase efficiency. Now Russia has a funded pension system. It allows you to regulate the funds accumulated in the future that a person will receive in old age.
The amount of payments directly depends on how long the employee worked, and whether his employer honestly made monthly payments. This allows you to reduce the cost.
Thus, what the employer pays does not go towards benefits for other pensioners at that point in time. This money is summed up, and when a pensioner stops working after reaching a certain age, they are paid in a fixed amount.

The accumulative system is considered quite convenient, especially in comparison with the distribution system. This is due to the fact that the money that is paid to a person for retirement is his property, and not the state.

This aspect increases the reliability of the system. The accumulative scheme makes it possible to bring the economy back to normal, which is one of the objectives of the Pension Fund. Office of the Pension Fund of Moscow The office is located near one of the subway lines.

It's about Southwest. This branch is the main one in Moscow and the Moscow region, therefore, citizens are accepted here with questions that regional and city institutions are not able to answer.
Federal Law “On Additional Insurance Contributions for a Funded Pension and State Support for the Formation of Pension Savings”, as well as on the result of their investment, information on the amount of funds (part of the funds) of maternity (family) capital aimed at the formation of a funded pension, as well as on the result of their investment, information about the refusal to direct funds (part of the funds) of maternity (family) capital for the formation of a funded pension and the amount of these funds, information about payments from pension savings; (as amended by the Federal Law of July 21, 2014 N 216-FZ) (see.

The list of control measures that officials of the Pension Fund of the Russian Federation can carry out when field check, is defined in articles 36-37 of the Law of July 24, 2009 No. 212-FZ. Among them:

• access to the territory of the payer of contributions;

• requesting documents for verification.

The law does not give FIU employees the right to seize documents.

Therefore, even if they have reason to believe that documents can be destroyed, hidden or changed, to hold such an event (as opposed to tax inspectors) fund employees cannot. How to submit documents at the request of the FIU You can submit copies of documents at the request of the inspectors both on paper and in electronic form.

Paper copies must be certified.
Guidelines approved by the order of the Board of the Pension Fund of the Russian Federation dated February 3, 2011 No. 34r. These include, in particular:

• founding documents;

• accounting policy orders;

• licenses;

• calculations for accrued and paid insurance premiums;

• financial statements, including annual reports, explanatory notes to them, audit reports;

• registers of accounting (tax) accounting for settlements with personnel and accountable persons, according to social insurance and security, accounting for funds;

• cards for individual accounting of accrued payments (remuneration) and insurance premiums;

• organizational and administrative documents, contracts and additional agreements to contracts (orders, collective agreements, employment contracts etc.

It is thanks to them that more and more branches are being created. The leading role is played by special contributions and taxes. Their size is established according to the current legislation. The largest expense is for benefits. This figure is so high that sometimes the Pension Fund administration wonders where to get the money from. Insurance premiums are the main source of money. Each month, employers must pay a fixed amount based on the size of the wages worker. The payment of these funds is strict. In the event that organizations evade payments, the Pension Fund levies this amount of penalties and collects it anyway. The causes of the violation are not clarified, since they do not play a role. Penalty is charged for each calendar day.

The budget of the Pension Fund of the Russian Federation is the second largest after the federal one, so the effectiveness and expediency of using budget funds is an essential task in its activity. In this regard, the role of state and internal financial control over the efficiency and expediency of spending budgetary funds by the Pension Fund of the Russian Federation is being strengthened.

The structure of control over the activities of the Pension Fund of the Russian Federation is currently presented in Figure 7.

Figure 7 - The structure of control over the activities of the Pension Fund of the Russian Federation

State financial control is the activity of public authorities and management at all levels (officials), as well as internal control units, established by the relevant regulatory acts. government organizations to identify, prevent and suppress violations in the procedures for managing state financial flows and financial and economic activities budget institutions. The purpose of state financial control is to ensure compliance with the principles of legality, expediency and efficiency.

According to Art. 7 of the Federal Law of July 24, 2002 N 111-FZ "On investing funds to finance the funded part of labor pensions in the Russian Federation", the functions of regulation, control and supervision in the field of formation and investment are performed by the federal executive body authorized by the Government of the Russian Federation for regulation, control and supervision in the field of formation and investment of pension savings. According to paragraphs 1 and 2 of the Decree of the Government of the Russian Federation of 08.26.2013 N 739 "On individual issues State Regulation, Control and Supervision in the Sphere of the Financial Market of the Russian Federation" by the Authorized Federal Executive Body for Regulation, Control and Supervision:

In the field of formation and investment of pension savings in terms of carrying out activities for state regulation in the field of formation and investment of pension savings, including the funds of the payout reserve and pension savings of insured persons who are assigned a fixed-term pension payment, is the Ministry of Finance of the Russian Federation;

In the field of formation and investment of pension savings funds in terms of carrying out activities to monitor compliance by the Pension Fund of the Russian Federation with the legislation of the Russian Federation on the formation and investment of pension savings, with the exception of the functions of monitoring the Pension Fund of the Russian Federation, which the Federal Law "On investment of funds to finance the funded part of the labor pension in the Russian Federation" are assigned to the functions Central Bank RF, is the Ministry of Labor and Social Protection of the Russian Federation. The functions of the first in terms of control over the activities of the Pension Fund of the Russian Federation are established by the Federal Law of July 24, 2002 N 111-FZ, the functions of the second - by Decree of the Government of the Russian Federation of August 26, 2013 N 739.

An analysis of the regulatory and legislative framework of the Russian Federation on pension insurance made it possible to establish the main control powers federal bodies state power in relation to the activities of the RF Pension Fund, presented in table 5.

Table 5

Powers	Federal body of state power
Approval of the PFR budget and report on its execution	Government of the Russian Federation, Accounts Chamber
Determination of the procedure and conditions for the formation and investment of pension savings	Federal Service for Financial Markets of the Russian Federation (since September 1, 2013, Financial Market Service of the Bank of Russia)
Determination of the procedure for storing PF funds	Government of the Russian Federation
Management of the mandatory pension insurance system	Government of the Russian Federation
Security financial stability and balance of the mandatory pension insurance system, including by ensuring the receipt of mandatory payments in the amount provided for by the PFR budget	The state bears subsidiary responsibility
Determining the procedure for using temporarily free funds of the Pension Fund of the Russian Federation	Federal Service for Financial and Budgetary Supervision
Implementation of state supervision and control over the implementation of the rights of insured persons to receive a labor pension, including its funded component	Ministry of Finance of Russia, Federal Service for Financial Markets of the Russian Federation (from September 1, 2013 the Central Bank of the Russian Federation - Service of the Bank of Russia for Financial Markets)
Coordination of PFR activities in the field of formation and investment of pension savings	Ministry of Labor and Social Protection of the Russian Federation
Control over the use of funds from the PF RV budget	Government of the Russian Federation, Accounts Chamber, PFR Supervisory Board, PFR Audit Commission, Federal Service for Financial and Budgetary Supervision, Ministry of Labor and Social Protection of the Russian Federation
Control over the correctness of accrual and payment of insurance payments	Tax authorities
Recovery of arrears on insurance premiums and penalties	Bodies of the FIU

It should be noted that most of the listed powers follow from the status of the funds of the Pension Fund of the Russian Federation as federal property and, in accordance with the norms of Art. 71 of the Constitution of the Russian Federation, according to which federal state property and its management are attributed to the exclusive jurisdiction of the Russian Federation.

So in last years the role of state and internal financial control over the efficiency and expediency of spending PFR budgetary funds is being strengthened. The approval of the budget of the PFR and the report on its execution is controlled by the Government of the Russian Federation, the Accounts Chamber; the procedure and conditions for the formation and investment of pension savings funds are controlled by the Federal Service for Financial Markets of the Russian Federation (since September 1, 2013, the Financial Markets Service of the Bank of Russia), the procedure for using temporarily free funds of the PFR is controlled by the Federal Service for Financial and Budgetary Supervision; state supervision and control over the exercise of the rights of insured persons to receive a labor pension, including its funded component, is carried out by the Ministry of Finance of Russia and the Financial Markets Service of the Bank of Russia), the activity of the PFR in the field of formation and investment of pension savings is controlled by the Ministry of Labor and Social Protection of the Russian Federation Federations, etc.

This is necessary to ensure a timely retirement, as well as its decent size.

An increasing number of Russians are establishing control over their pension rights. This is necessary to ensure a timely retirement, as well as its decent size. To control your pension rights, you need to know where they are counted, how to ensure that you have access to information about seniority, insurance premiums, pension points, i.e. about your individual personal account in the system of personalized accounting in the Pension Fund of the Russian Federation.

- An individual personal account in the Pension Fund is not an analogue of a bank account. It does not store money, but information about your pension rights, - explains Deputy Head of the Department for Pension Issues Irina Ivanovna Chekulova. - This information is confidential and is stored in compliance with the established rules for the storage of personal data of citizens.

Until 2013, it was possible to find out his condition from the annual "letters of happiness" - mail notifications about the status of an individual personal account. In 2013, the mandatory distribution of chain letters was abolished.

Now about the number of pension points and duration insurance experience, accounted for on the personal account, receive detailed information about periods labor activity, places of work, the amount of insurance premiums accrued by employers and the level of wages can be found using Citizen's personal account. The service also provides information on pension savings, including data on contributions under the State Pension Co-financing Program. In addition, you can use the personalized version of the pension calculator and find out what influences the formation of pension rights and the amount of the future insurance pension.

All users registered on the www.gosuslugi.ru website and in the Unified Identification and Authentication System (ESIA) have access to the service.

Information on the state of the individual personal account, including information on the state of the special part of the individual personal account and on the results of investing pension savings, can be obtained by contacting customer service FIU, including by mail, within 10 days from the date of application. To obtain information, you must come with a passport and SNILS to the Pension Fund of Russia at the place of registration (including temporary) or actual residence and write an application.

It can also be done through portal www.gosuslugi.ru To do this, you need to register on single portal state and municipal services www.gosuslugi.ru. After receiving the access code to " Personal account" on the portal in the section " Electronic Services"It is necessary to select the section" Ministry of Labor and Social Protection of the Russian Federation ", then the subsection" Pension Fund of the Russian Federation ". In this subsection, you can get information about the status of your pension account online.

Also, through bank. To do this, you need to clarify whether the bank of which you are a client provides such a service. If yes, then information on the state of the pension account can be obtained in printed form from the teller or through ATMs, in electronic form - using Internet banking.