Pension contributions are contributions that are credited to the account of the insured person from his employer and on his own initiative. The amount of pension contributions will ultimately affect the final figure of the pension that the federal budget will pay to the insured person who is a pensioner. But how do you calculate the amount of your pension contributions?
It is necessary
calculator and knowledge of the amount of the salary of a particular employee
Determine the salary for a particular employee and relate it to the table of contribution rates for the compulsory pension insurance program. This table can be found in the law “On Compulsory Pension Insurance in Russia”. The rate of pension contributions will depend on the age of the individual, on the type of organization in which he works, on his annual salary and on the type of pension contributions (insurance or funded part).
Calculate the insurance and funded portions of pension contributions. For example, an employee of the company "X" Ivanov A.The. Born in 1969, he receives a salary with a salary of 9,000 rubles. Then his annual salary is:
9,000 * 12 = 108,000 rubles.
According to the table of contribution rates, the employer must deduct a unified social tax in the amount of 8% to finance the insurance part of his labor pension.
108,000 * 8% = 8,640 rubles per year or 720 rubles per month.
According to the table of contribution rates, the employer deducts A.V. Ivanov for financing the funded part of the pension. contributions of 6%.
108,000 * 6% = 6,480 rubles per year or 570 rubles per month.
Thus, from the employer in the form of a percentage of the salary, the pension fund will receive deductions for A.V. Ivanov. at the rate of
720 + 570 = 1,290 rubles.
Calculate the pension contributions that you make under the special investment programs of the Pension Fund, in an NPF or in a management company. These contributions are made in the form of a fixed amount or in the form of voluntary contributions. A striking example of such a program is "1000 per 1000", when a private person deducts 1,000 rubles a month to the Pension Fund, and by the end of the year the state will double the amount of deductions.
Add up the mandatory and voluntary pension contributions. The total amount will become the annual indicator of pension contributions for each specific individual.