Pension Provision Research Articles

Failure in Fully Funded Pensions: Voluntary Exchange and Coercion

Private pension failure for much of the economics mainstream would be regarded as an artifact of markets that are insufficiently regulated, such that suppliers are able to exploit monopoly advantages, and are free to make serious errors of judgment. Market failure analysis is flawed, however, by its own failure to acknowledge salient elements of the institutional context of private pension provision, which, while it has been regulated according to approved public interest ends, has been prone to suboptimal investment performance. Drawing on classical liberal political economy, an alternative account of private pension failure would emphasize the perverse consequences of state intrusion in the market for retirement income protection. The origins of regulation failure can be traced back to a combination of two policy decision dynamics, one of intentional rent creation, a second of imperfect knowledge and understanding of markets resulting in flawed regulatory arrangements. By stifling competition, regulation diminishes the capacity of pension markets to serve pension plan participants by means of improved investment performance. The prevalence of private pension failure is an artifact of regulatory intrusiveness. Given this direction of causality, a better approach to policy would rest centrally on the deregulation of pension markets.

Pension reform in Ukraine

The pension system is an important area that ensures the stability of any society. In the conditions of a full-scale invasion of russia into Ukraine, in accordance with the essence of the solidarity pension system, there is an increase in deep disparities between the available number of persons who need pension protection and persons who have to form this protection with their contributions. The aim of the research is to evaluate the pension system of Ukraine under the conditions of martial law and to substantiate the directions for its improvement. The hypothesis was tested that the level of financial stability of the pension system affects the countryʼs ability to maintain social justice and the effectiveness of state regulation of human potential. In this research it was used a systematic and logical approach; method of theoretical generalization, comparison, analysis and synthesis, scientific abstraction. A feature of the pension system in Ukraine is the functioning of the first and third levels of the system, while the second is in a state of reform (does not work). The foundation of pension protection is the solidarity pension system, which suffered the most negative impact from the military operations on the territory of Ukraine. It is substantiated that today the Ukrainian and European pension systems have similar problems, which allows us to generalize the acquired experience and use advanced measures to improve the pension protection of Ukrainian citizens. Given the factors of the pension fund deficit and existing disproportions between the working population and pensioners, the following main approaches to the develop­ment of pension provision in Ukraine are proposed, such as comprehensive support for the development of non-state pension funds, the introduction of accumulative pension insurance; taking into account the European experience – the formation of an additional fund to the Pension Fund of Ukraine (PFU) to ensure a fair pension in the future. It is assumed that the use of European experience in the process of pension reform, taking into account the state of war in the country (which has no time frame for ending) will make it possible to harmonize the existing stratification between the working population and pensioners

The British Digital Press Archive as a source on the history of the collective memory of the First World War participants in the interwar period

Importance. The 110th anniversary of the First World War outbreak awakens in the public and scientific community not only discussions about the causes of the conflict, but also forces us to turn to the legacy of this process. In this regard, the work actualizes the theme of historical memory of the “Great War”. The purpose of the study is to reflect the complex of the legacy of the First World War in Great Britain in the 1930s by referring to the British Newspaper Archive.Materials and Methods. For the analysis of historical memory in the Great Britain, memoirs, monumental art, works of cinema, music, and many others are often involved. Methods of working with the British newspaper Archive are considered and, based on a specific historical method, we will reflect the perception of the First World War in British society and the situation of veterans in the 1930s. The method of quantitative content analysis is used. The necessary database of source material is selected by keywords, then the selected sources are grouped according to a certain topic. Memoirs, monumental art, works of cinema, music and much more are often used to analyze historical memory in Great Britain. In this work, we will look at the techniques of working with the British Newspaper Archive and, based on a specific historical method, reflect the perception of the First World War in British society and the situation of veterans in the 1930s. Due to the free access to a huge mass of English-language sources, this digital archive is of interest to researchers. The work uses the method of quantitative content analysis.Results and Discussion. During the study of press materials, it can be stated that the following agenda has been identified in the historical memory and legacy of the First World War in Great Britain in the 1930s: 1) the presence of narratives reflecting the pride of British society for the heroism of soldiers and sorrow for the many sacrifices they made in the name of victory in the war; 2) despite the discussions’ existence about the frontline brotherhood during the war period, after the war, veterans rallied into unions and organizations engaged in a wide variety of support (from mediation when applying for a job to appeals to the authorities about pension provision).Conclusion. Thus, despite the apparent immensity of the digital database of the British Newspaper Archive, the application of the well-known methodological principle of “Occam’s razor” makes it possible to compile a corpus of sources that meet the purpose of the study. Immersion in the press materials themselves allows the researcher to immerse himself more in the socio-cultural context of Great Britain in the 1930s. Due to the complexity of the information from the studied sources.

The pension system of Kazakhstan: savings analysis, review of investment portfolio and prospects for profitability increase

The article considers the pension system of the Republic of Kazakhstan as the most important element of the system of social protection of the population and a major investment player in the market, which is responsible for the safety of pension savings of the population. Consequently, it is necessary to constantly monitor the quality of pension provision and financial sustainability of the pension system in order to ensure the adequacy of pension payments to maintain a decent standard of living for pensioners, taking into account the inflation rate in the country. Thus, it is necessary to carefully assess the possible consequences of investment decisions in order to prevent the depreciation of pension system participants' savings. The pension system is an important element for ensuring the stability of the country's population. It forms the foundation of social security for citizens, creating financial security for them during the period of disability or retirement. Due to demographic changes in the country, the pension system is being reformed, which in turn affects financial stability in the Republic of Kazakhstan. The article presents a number of key roles and functions within the pension system, analyzes the volume of pension savings and the number of individual pension accounts in the cities of national importance, presents the structure of the investment portfolio of the PAs of the Unified Accumulative Pension Fund (UAPF), which are under the trust management of the NBRK, in the context of financial instruments. Proposals on how to increase investment income have been developed.

Trends in the development of the practice of using accumulative mechanisms of pension provision in OECD countries

The relevance of the study of issues related to the development of the practice of using pension provision accumulative mechanisms is out of question due to the challenges faced by pension systems of countries around the world. The research methodology is based on economic and mathematical tools for processing data characterizing the indicators of using accumulative mechanisms of pension provision in OECD (Organization for Economic Cooperation and Development) countries. The paper defines groups of OECD countries depending on the supplier of pension products, as well as the type of pension plan. Based on the analysis of data on the use of pension plans depending on the above factors, the author identified the countries-leaders in each of the identified groups. Based on the results of the study, a list of key trends in the development of the practice of using accumulative mechanisms of pension provision in OECD countries was formulated. The largest group of countries included those states where contracts for pension products are concluded mainly with non-state pension funds. Among the results obtained, it is necessary to highlight the lack of parity in the application of all types of pension plans supplied by non-state pension funds, since the dominance of any one of the types is recorded in each state. The results of the study will have practical significance when implementing substantiations of state decisions on issues of regulating the practice of using accumulative pension mechanisms as an integral component of the pension system of the Russian Federation. This is especially important in the context of achieving the national goals of the development of the Russian Federation for the period up to 2030, implementing the Strategy for the Development of the Pension System of the Russian Federation for the period up to 2030 and the Strategy for the Development of the Financial Market of the Russian Federation until 2030.

Ways of developing the pension system of Ukraine through the study of some European countries’ experience

This article presents a comparative analysis and characteristics of the pension insurance systems of foreign countries, namely Germany, Sweden, Estonia, Poland, France with the aim of implementing their effective and noteworthy experience in Ukraine. The key indicators of the characteristics of the pension systems of these countries and Ukraine (amount of insurance contributions to the public pension fund; retirement age; insurance period; the ratio of the average pension to the average wage) have been studied and analyzed. Having examined these indicators, the authors came to the conclusion that the general trend in most countries of the world is that they guarantee only a minimum pension, which is caused by the increase in the share of pensioners in society. To solve the demographic problems affecting pension provision, the most countries increase the retirement age and provide financial incentives to stimulate citizens to work after the retirement age. To increase the pension, there are pension accumulation tools at the expense of the employer or at the expense of one’s own funds. Following the example of foreign countries, the directions for improving the pension insurance system of Ukraine were allocated.

BASIC IMPERATIVES FOR MODELING PENSION PAYMENTS IN THE PENSION SECURITY SYSTEM OF UKRAINE

The purpose of the article is to research and analysis of the amount of indexation of pension payments related to inflationary processes. The object of the study is the state of pension provision in Ukraine. The subject of the study is the process of indexation of pension payments as a result of the implementation of social policy in Ukraine. An analysis of the history of the development and reform of pension provision in Ukraine was carried out. This allowed for a deeper understanding of the content of events related to the establishment of pension provision in Ukraine. The research methodology involves the synergy of mathematical methods of analytical geometry and economic-mathematical modelling. It is shown that the presence of inflationary processes in the national economy leads to the need to increase the pension provision of citizens. At the same time, the size of the increase in pension payments should be differentiated in order to ensure social "justice". The scientific task set in the article is to demonstrate a modern approach to choosing a strategy for implementing the state pension policy in Ukraine. As a result of the research, two models of appropriate indexation of pension payments in Ukraine are presented. The calculation made it possible to choose the most significant model. In the future, it is advisable to direct the research to the search for other more effective ways of indexing pensions. It is assumed that for this it is necessary to formalize the mathematical formulation of the problem of finding the optimal value of the index of pension payments as extreme, taking into account the necessary restrictions. A scientific novelty in solving this issue is the receipt of practically significant recommendations regarding the indexation of pensions. The practical significance of the obtained results lies in the elimination of social defects in the indexation of pension payments. Further research should be directed to the search for rational solutions that will stimulate the creation of an effective pension system in Ukraine.

ПРАВОВАЯ ПОЛИТИКА ГОСУДАРСТВ-ЧЛЕНОВ ЕАЭС В СФЕРЕ РЕАЛИЗАЦИИ ПЕНСИОННЫХ ПРАВ

The article discusses issues of legal policy of the EAEU member states in the field of implementation of pension rights of citizens using the comparative method. Based on the legislative practices of states, the author examines the models of state pension systems and highlights their specifics and common, advantageous features. In the process of the study, the essence and direction of reforms of state pension systems were established, aimed at solving a number of problems in reducing social tensions, with the gradual release of the budget from the burden of pension payments, reducing the unemployment rate, which helps to increase the interest of citizens in pension savings and stimulate the personal responsibility of citizens for pension provision for a decent standard of living when acquiring pension rights. It is noted that one of the fundamental principles and norms of international law in the system of protection of social and labor human rights is the right to pension provision, guaranteed by the constitutions of the EAEU member states and their obligations to fulfill the ILO minimum social standards to provide citizens with at least 40% of the level of pensions in relation to average salary. At the same time, states should direct efforts to implement policies to ensure employment, protection against unemployment and the development of non-state investment institutions in the field of pensions.

Современная парадигма пенсионного обеспечения в Европе

Introduction. Pension systems are a key element of social protection for the elderly. They are designed to provide senior citizens with stable income not from work. However, pension systems currently being developed in Europe are increasingly exposing the working-age population to the risk of poverty in old age. The European pension paradigm strives for an adequate level of pension payments and builds financial protection against poverty, while the future evolution of wages and prices remains unknown for Europe as a whole.Methods. Scientific research is based on general and special methods of scientific cognition. In the process of forming the concept of the scientific article, modern scientific methods of studying economic and social phenomena were used, including methods of system-structural, functional, factorial and comparative analysis, as well as categorical, logical and structural analysis and synthesis, detailing and generalization, grouping and comparison, identification of cause-and-effect relationships. The authors proceed from an understanding of the scientific hypothesis of reforming the pension system, which ensures long-term investment by the working-age population with income in the future. The empirical base of the study was made up of current data from cross-country comparative studies of Europe in terms of typology of state pension systems.Results. Based on the functional method of cognition, the authors of the scientific article systematize the main types of state pension systems of the European Union, representing the complex content of the indicator value of pension payments. It is noted that in the context of reforming the pension systems of the European Union countries, the reorganization of the functional and ideological components of pension provision, aimed at protecting consumers of pension savings, makes it possible to increase the socio-economic standard of living. Although EU pension systems differ in many respects, they all have one common problem - finding ways to maintain the financial sustainability of the budgetary system while paying pensions in the long term against the backdrop of an aging population and the problem of increasing the ratio of pensioners to the working-age population.

Years of service as a condition for pension security of military officers and persons equivalent to them

The article presents a study of the legislative and law enforcement practice of calculating years of service as a condition for pension provision for persons discharged from military service and persons equated to them. Based on the legal positions of the Constitutional Court of Ukraine, the author emphasizes that a pension for years of service is an integral part of the special professional status of persons discharged from military service and persons equated to them. The author supports the arguments of scholars about the need to preserve the institution of years of service. The author characterizes the differences in the application of the provisions of the Law of Ukraine “On Pension Provision for Persons Discharged from Military Service and Certain Other Persons” and the resolutions of the Cabinet of Ministers of Ukraine establishing the general and preferential rules for calculating years of service. It is given the analyzed decisions of the Supreme Court on disputed issues. It is emphasized that the preferential enrollment of years of service is not an independent type of it and does not compete with its calendar calculation. The author argues that the calculation of years of service on preferential terms should be preserved with due regard for the specifics of such enrollment since it is one of the mechanisms of the state’s provision of social guarantees for persons who daily risk their lives/health and perform duties to protect the existence of the state itself. Based on the analysis of the legislative provisions, the author confirms that the years of service required for the entitlement to a pension for years of service depend on the period in which a person has discharged from military service. It is presented the arguments regarding the need to return the previous version of para. 1.3 of the Resolution of the Cabinet of Ministers of Ukraine of July 17, 1992 № 393, which fixed the conditions for the enrollment of certain periods of service to years of service on preferential terms precisely during the appointment of pensions, and not when determining their amount. The author proposes to supplement Article 12 of the Law of Ukraine “On Pension Provision for Persons Discharged from Military Service and Certain Other Persons” with a provision stating that years of service as a condition for granting a pension under this Article should be calculated on preferential terms for persons who have performed the relevant service.

The potential of artificial intelligence in business

The article examines the potential of artificial intelligence in entrepreneurial activity in the Russian economy at the present stage of its development in the context of modern challenges. The authors identified Russia’s place in global trends related to artificial intelligence. The authors paid attention to such relatively little–studied aspects of the use of artificial intelligence as the modernization of business processes in all sectors of the economy; improving the labor market through new forms of employment; optimization of migration policy; increasing the efficiency of the institution of self–employment in general and in terms of pension provision for the self–employed in particular; optimization of the size of the «shadow economy»; improvement of entrepreneurial activity through more complete implementation of the functions of an entrepreneur. The authors have identified the high positive potential of artificial intelligence in solving a number of problems in the Russian economy, including: reducing the size of the shadow economy, optimizing the labor market and migration policy, improving business processes and a number of others.The article shows that reducing transaction and transformation costs with the help of artificial intelligence will increase the growth rate of the Russian economy, increase the level of well–being of citizens and fully realize the functions of an entrepreneur in a market economy.

Periodization of stages of the Russian Federation pension system reforming

Subject. This article examines the pension system of Russia in the period from 1990 to the present, the step-by-step process of its formation, development, reform, and accompanying problems. Objectives. The article aims to periodize the process of pension reforming in post-Soviet Russia, describe the main stages, summarize the transformations, and assess the further prospects of the pension system. Methods. For the study, we used comparative, statistical, analytical, and chronological methods. Results. The article identifies the key stages in the development of the pension legislation of the Russian Federation and analyzes each of them from the standpoint of setting goals, their implementation and consequences, and the ensuing problems. Conclusions. The decline in the pension replacement rate, the budget deficit of the Social Fund of Russia, the liquidation of the State-funded pension and the unclear prospects of the new long-term savings programme cast doubt on the sufficiency and effectiveness of the reforms carried out. In the future, compulsory pension insurance will develop towards a pay-as-you-go pension scheme. The funded component of the system will move to the sphere of non-State pension provision.

Корпоративные инициативы духовенства Тобольской епархии по материальному обеспечению священно-церковнослужителей (последняя четверть XIX – начало XX в.)

The article deals with the initiatives of the clergy of the Tobolsk diocese in the issue of material provision of clergy and clergymen in the last quarter of the XIX - early XX centuries. The article characterizes the clergy in the context of the socio-economic status of clerics, based on the regional material. It shows the transition from institutional to corporate method of material provision of the clergy due to the critical attitude of the clergy to the reforms of the pension system, as well as the process of formation of new forms of non-state pension provision among the clergy. For the first time on the basis of the material presented in Tobolsk diocesan bulletins the evolution of the statute of the mutual aid fund of the clergy of the Tobolsk diocese, as well as the factors that influenced its changes and additions were traced. It is shown that in the process of administration of the new diocesan structure there were issues that were not spelled out in the first draft of the fund, which did not provide for all cases of issuing a lump-sum allowance, return of membership fees to the participants of the fund and the issuance of refundable loans and required immediate consideration. On the basis of the reports of the Mutual Aid Fund of the clergy of the Tobolsk diocese the cash flow, the issuance of lump-sum allowances and loans of the Mutual Aid Fund of the clergy of the Tobolsk diocese in 1894-1914 are traced. The author comes to the conclusion that the evaluation of the activities of the mutual aid fund of the clergy of the Tobolsk diocese can not be considered only through the prism of the received lump sum benefits and loans. In spite of the fact that the main task of the fund was not achieved - the transformation into an emeritus fund, and the clergy did not receive non-state pensions, it was possible to achieve a positive impact on the material situation of the clergy, who were in extremely difficult financial situation.

STATE SUPPORT FOR ALEXANDER OSTROVSKY’S SISTER AND SISTER-IN-LAW UNDER SOVIET RULE

The article examines the documents of personal pension affairs in accordance with which, personal pension provision was provided, established for services to the Soviet Republic by the great Russian playwright Alexander Ostrovsky, for his sister Mariya Nikolayevna and the widow of the eldest son Anna Nikolayevna. On the basis of archival documents of Alexander Ostrovsky’s pension affairs, the authors revealed the circumstances of the life of his relatives in the 1920s: the plight and cramped living conditions of both women; we identified the circle of people living with them: the adopted daughter of Mariya N. Ostrovskaya and two children of Anna N. Ostrovskaya. The documents of the personal file made it possible to clarify the date of death of Mariya N. Ostrovskaya. But during the work, a number of issues arose that require further consideration: it is unclear from the materials of the pension case, for which children the personal pension was assigned to the widow of the playwright’s eldest son, Anna Nikolayevna. The reason for the suspension of pension payments by Anna N. Ostrovskaya herself remains unclear. The article also highlighted the role of the leadership of the People’s Commissariat of Education of the RSFSR as an advocate for the playwright’s sister and daughter-in-law before the pension authorities.

AKPIN fintech application as one of the drivers for non-state pension system development

The article studies the subject of improving the non-state pension provision mechanism considering the fintech application implementation into the system. The purpose of the study is to develop an application conceptual model in the framework of pension planning and individual pension strategies formation considering constant monitoring of changes in the legislative, economic, and other spheres to ­create an additional way for citizens to independently form long-term savings for developing the third level of the pension system. Information synthesis and analysis, available literature review, comparison, the results obtained formalization and specification have been carried out. The paper presents problems and analysis of existing programs to motivate long-term savings and proposals in the field of pension savings formation for developing the third level of pension provision. AKPIN fintech-application will allow to develop individual strategies for pension savings formation and will be aimed at a long-term strategy implementation for developing the accumulative component of the pension system in Russia. The proposed application has the ability to analyze the user’s data and, based on it, offer recommendations to increase their savings. If the user decides to spend funds, it can also issue recommendations on request. Due to continuous monitoring of the news background, financial regulators’ actions, financial indicators and changes in legislation, the application can offer up-to-date recommendations and assist users in making effective individual decisions in the area of pension savings management for citizens of the Russian Federation.

International Legal Regulation of Pension Provision of Workers of the Eurasian Economic Union Member States

Introduction. The present article examines the conditions of the formation and functioning of the pension protection system for member states’ workers of the Eurasian Economic Union. The study of pension issues in the EAEU is based, inter alia, on the review of a number of international treaties as the legal framework of the Customs Union and the Common Economic Space. In the context of this work the author has also conducted a comprehensive analysis of the provisions of the Agreement on pension provision of workers of the Eurasian Economic Union Member States dated December 20, 2019 as well as the relevant practice of the EAEU Court.Materials and methods. In the course of preparing the article, international treaties included in the legal framework of the Customs Union and the Common Economic Space in the field of pension provision for migrant workers, as well as the relevant norms of the Union law and the practice of the EAEU Court, have been studied. The theoretical basis of this work consists of the research of domestic specialists in the field of international law, dedicated to the common labor market of the EAEU. The methodological basis of the study is the following general scientific methods of cognition of legal phenomena: methods of analysis and synthesis, induction and deduction, and analogy. The special scientific methods that the author has also used in his research include formal legal, comparative legal and historical legal methods of cognition.Research results. As a result of the analysis, it has been revealed that the development and signing in 2019 of the Agreement on pension provision of workers of the Eurasian Economic Union Member States is a key step in building a pension system for workers in the EAEU countries. Despite the fact that this international treaty, which entered into force on January 1, 2021, is still standing the test of time, there is no doubt that its implementation is one of the important conditions for the successful functioning of the Union’s common labor market.Discussion and conclusion. Ensuring the free movement of labor within the framework of modern regional integration organizations is inextricably linked with providing workers with equal guarantees in the field of pension provision, as well as the protection of their acquired pension rights. It is possible that the positive dynamics of labor migration in the EAEU is due, among other things, to the transition to a qualitatively new level of legal regulation of pension provision for workers in its member states. At the same time, as follows from the analysis of the practice of the EAEU Court, the interest of states in clarifying certain norms of the Union law in the relevant area remains quite high.

Fairness of Differentiation of Pension Provision for Medical Workers (Based on Judicial Practice)

The article is devoted to the manifestation of differentiation in social security law. It is concluded that it is necessary to more clearly define the criteria for this differentiation in order to justify and equitably redistribute benefits, taking into account the characteristics of specific population groups. Based on an analysis of judicial practice, the most typical cases of refusal of early pension provision due to the failure to include certain periods of work in the special insurance (“medical”) period of service have been identified. The example of early pension provision for medical workers shows some inconsistency in the legal regulation of the provision of this pension guarantee. It is proposed to determine and formulate the goal of early retirement provision for medical workers; to amend the Labor Code of the Russian Federation in order to clarify the consequences of establishing part-time work for the purposes of early pension provision.

PROCESS OF UKRAINE'S FINANCIAL SECTOR INSTUTIONALIZATION AND ROLE OF CORPORATE SECURITIES MARKET

This article deals with the characteristics of the institutionalization process of the financial sector in Ukraine and the role of the corporate securities market in it. It is determined that the modern domestic financial sector is characterized by significant institutional imbalances, primarily due to the insufficient effectiveness of state policy in this area. For many years, banks have been the key players in the domestic financial sector, which significantly reduced the level of financial inclusion. The development of non-banking financial institutions has been fragmentary, significantly undermining public trust in the financial sector. In particular, this concerns the activities of credit unions in Ukraine, where the market volumes of private pension provision have been minimal for a long time. Some existing institutional imbalances were overcome through the rapid digitalization of certain segments of the financial market, but the overall level of financial inclusion remains low. The process of institutionalization of the domestic financial market occurred against the background of the weakness of the corporate securities market. The article notes that this situation was a consequence of the lack of interest from joint-stock companies in market methods of capital attraction. Along with this, domestic financial institutions are not interested in investing in corporate securities. Thus, the reluctance of public corporations to place their securities on the market coincides with a peculiar investment strategy of financial institutions. As a result, the volumes of the primary corporate securities market in Ukraine are minimal (especially in the stock market), and government securities dominate the secondary market for a long time. This situation poses a series of threats to Ukraine's economic development and requires appropriate actions from the state aimed at the activation of the corporate securities market. It can now be stated that domestic public corporations are non-competitive in the global financial space, which destructively affects their market positions.

Пенсионное обеспечение педагогических работников

в статье рассматривается историческая динамика изменения статуса педагогического работника, его финансового обеспечения и специфики пенсионных выплат. Отдельно рассматриваются особенности пенсионного обеспечения педагогических работников в период существования Российской империи, специфика трансформации социальной защиты педагога при реализации специализированной государственной политики Советского Союза, а также сравнительная составляющая государственной пенсионной политики в отношении педагогических работников советского периода и непосредственно в Российской империи. На примере характерных особенностей социальной защиты педагогических работников города Санкт-Петербург рассматривается специфика обеспечения пенсионного порядка, как в аспекте федерального законодательства, так и с учетом регионального компонента. Акцентируется внимание на возможность изменения размера пенсионных выплат в отношении педагогического работника, проживающего в городе Санкт-Петербург, в зависимости от соответствия условиям и критериям различных негосударственных организаций, осуществляющих дополнительные финансовые выплаты педагогическим работникам, которые находятся на пенсии. Приводятся различные примеры, которые указывают, что педагогический работник, в том числе проживающий в городе Санкт-Петербург, может рассчитывать на доплаты, размер которых отличается дифференциальным подходом на основании решения уполномоченных структур или лиц. the article examines the historical dynamics of changes in the status of a teacher, his financial security and the specifics of pension payments. Separately, the features of the pension provision of teaching staff during the existence of the Russian Empire, the specifics of the transformation of the social protection of the teacher in the implementation of the specialized state policy of the Soviet Union, as well as the comparative component of the state pension policy in relation to teaching staff of the Soviet period and directly in the Russian Empire are considered. On the example of the characteristic features of social protection of pedagogical workers of the city of St. Petersburg, the specifics of ensuring the pension order are considered, both in terms of federal legislation and taking into account the regional component. Attention is focused on the possibility of changing the amount of pension payments in respect of a teacher living in the city of St. Petersburg, depending on compliance with the conditions and criteria of various non-governmental organizations that make additional financial payments to teachers who are retired. Various examples are given that indicate that a pedagogical worker, including one living in the city of St. Petersburg, can count on additional payments, the amount of which differs by a differential approach based on the decision of authorized structures or persons.

Трансформация пенсионного обеспечения и социального страхования в современной России

Improving the efficiency of pension provision and social insurance for the population occupies an important place in the state policy of the Russian Federation. Monitoring the implementation of the budgets of the Pension Fund and the Social Insurance Fund of the Russian Federation is relevant both from the standpoint of state regulation of the social sphere and from the standpoint of citizens. Attention is paid to the peculiarities of the social insurance system in Russia and foreign countries. During the study period, trends in the growth of income and expenses of extra-budgetary funds of the Russian Federation were analyzed. The work justifies that a high level of dependence of the Pension Fund of the Russian Federation on revenues from the federal budget remains. It is emphasized that the volume of insurance contributions to funds is associated with the level of development of the real sector of the economy and the remuneration of employees of economic entities. The main problems (macroeconomic, financial, and organizational) of the financial activities of the state extra-budgetary funds of Russia have been identified and substantiated. It is justified that the current direction of increasing the income of extrabudgetary funds is to reduce the scale of the unobservable economy, including through implementing measures to prevent economic entities. The need to modernize approaches to the implementation of state social policy and the transformation of pension provision and social insurance for the Russian population is argued. Directions for optimizing the financial activities of extra-budgetary funds are proposed.