Personalized accounting in the pension system of the Russian Federation

Abstract

The article deals with the issues of pension provision of citizens, namely, the features of reporting in the mandatory pension insurance system. The authors studied the norms of the adopted Federal Law № 136-FZ as of 24.04.2020 On Amendments Being Made to Articles 2 and 11 of the Federal Law On Individual (Personalized) Accounting in the Mandatory Pension Insurance System, Federal Law № 436-FZ as of 16.12.2019 On Amendments to the Federal Law On Individual (Personalized) Accounting in the mandatory pension insurance system and analyzed the newly introduced employers obligation to provide information on personnel changes (on the admission and dismissal of a citizen) no later than a working day, following the day of the issuance of the relevant order or other document. Much attention is paid to the mechanism of implementation of the provisions on the obligation of timely reporting to the bodies of the Pension Fund of the Russian Federation, as well as responsibility (administrative) for non-fulfillment of this obligation. At the end of the study, a conclusion was made about the imperfection of the existing model of receiving reports by one body (the Pension Fund of the Russian Federation), and the control over the provision of such reports by another body (the Federal Executive authority exercising federal state supervision over compliance with labor legislation).