Bequeath the funded part of the pension. Inheritance of funded pension

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This view pension provision has its pros and cons. Minus- savings are not subject to indexation and depend on the investment of the selected NPF or management company. At the same time there is significant plus- the funded pension can be inherited.

Is it possible to inherit a pension?

• In the event of the death of the mother, capital funds that are included in pension savings, can get only the father or adoptive parent of the child.
• If there is no father, then minors have the right to payments children or adults who are studying full-time in educational institutions until completion of their studies or until they reach the age of 23 years.

In the absence of legal successors, the amount of savings is inherited on a general basis in accordance with the Civil Code of the Russian Federation, and funds maternity capital transferred to the Pension Fund of the Russian Federation.

Kalinin Sergey Vladimirovich for a long time transferred certain amounts to a non-state pension fund, thus forming your future funded pension. Kalinin S.V. There was a family: a wife and two minor children. Unfortunately, at the age of 49, he died without leaving a statement regarding the distribution of pension funds.

Since Sergei Vladimirovich died before his pension was accrued (that is, he never received it), his family has the right to claim cash savings. The widow and two children are first-degree relatives. Also a first-degree relative is Sergei Vladimirovich’s mother.

In total, four people are eligible for payment. Since it is not indicated anywhere to whom Sergei Vladimirovich Kalinin would like to transfer his savings and in what amount, the entire due amount is divided equally among all first-degree relatives. But the grandmother, the mother of the deceased Kalinin, refused to pay.

Thus, three people become legal successors - a spouse and two children. IN in this case the amount of savings will be divided into three in equal shares.

Receiving the funded part of the deceased’s pension

If all the above conditions are met, the relatives of the deceased can file application for appointment payment data. The Russian Pension Fund or non-state pension fund verifies the authenticity of documents, family relationships, etc.

If the documents contain false information, the fund has the right to refuse payment. Second-priority heirs may also be refused if first-priority heirs are announced. Moreover, regardless of who submitted the documents first.

Procedure and deadline for legal successors to apply

To receive the pension savings of the deceased, you must within six months from the day of the citizen’s death, submit an application to the Pension Fund or Non-State Pension Fund, depending on which fund the deceased entered into an agreement with. The decision on payment is made no later than seven months from the date of death.

Three working days from the date of the decision are given to the non-state pension fund to notify the applicant by sending him a copy of the decision on payment or refusal.

The same as from any inheritance, from the payment of pension savings you can refuse. To do this, you also need to submit a corresponding application.

Required documents

To assign a payment or refuse it, legal successors must contact the fund personally or through a legal representative. In this case, you need to have with you originals or certified copies documents confirming family relationships, and documents of personal storage (Resolution of the Government of the Russian Federation No. 711 of July 30, 2014).

Based on the above, when contacting must be provided:

1. statement;
2. passport or other document proving identity, age and place of residence;
3. documents confirming family relations with the deceased (birth certificate, marriage certificate, adoption certificate, etc.);
4. death certificate (if available);
5. SNILS number of the deceased (if available).

In some cases it may be necessary additional documents:

• if the application is submitted by a legal representative (guardian, adoptive parent, trustee), then he must additionally submit his identification documents and a notarized power of attorney;
• if the deadline for appeal was set in judicial procedure- court decision to restore the deadline for appeal.

If it concerns maternity capital, then in the event of the death of the mother, the father must additionally submit documents confirming:

• paternity or adoption;
• absence of facts of deprivation of parental rights;
• birth or adoption certificate of children.

In the event of the death of the father or deprivation of his parental rights, it is necessary to additionally provide his death certificate or a court decision on deprivation. If the child is an adult but is studying full-time, a supporting certificate from the educational institution is needed.

Payment of funded pension to legal successors

If the deceased’s savings were formed in the Pension Fund of Russia, then within five working days after the decision is made, the Pension Fund is obliged send the applicant a copy of this decision about payment or refusal. If at the time of death the pension savings were in an account in a non-state pension fund, then, accordingly, the payment is made by the NPF.

Like most pensions in our country, pension savings are paid two ways:

• via Russian Post;
• through a bank (bank account).

The recipient has the right to independently choose one of these methods.

Restoring the payment period for pension savings

In accordance with Article 12 Federal Law No. 424 of December 28, 2013, when the insured person dies, the payment of the funded pension stops from the first day of the month following the month in which the citizen died.

From the time of death of the insured person until the submission of documents by legal successors to receive funds (pension savings) must pass no more than six months.

Unfortunately, not everyone knows that pension savings can be inherited. Most often, it is because of this that many citizens turn to pension funds much later, when the required six months have passed.

In this case, the payment period can be restored only in court. The court has the right to grant or refuse to restore the period for payment of pension savings. If the court decides to restore it, then the citizen who claims them will be able to submit an application and necessary documents in the usual way.

Conclusion

• Unlike usual, you can inherit, and absolutely anyone can become an heir. To do this, the insured person must submit a corresponding application or indicate this in the contract.
• If it is not indicated anywhere to whom and in what shares the deceased wants to transfer his savings, then the funds distributed in order of first(parents, children, spouse) or second(brothers, sisters, grandchildren, grandparents) queues.
• If for some reason potential successors did not have time to submit documents to the Pension Fund or Non-State Pension Fund within the required period (six months), then they have the right to restore this deadline through the court.

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Pension savings are of great value to heirs. Often, the deceased has hundreds of thousands of rubles in his account, which must go to his legal successors. However, during the division of the inheritance, difficulties arise. Not everyone knows what the procedure for inheriting pensions is in Russia? Many people confuse insurance, labor and funded pensions, which means they may make mistakes in further actions.

Is it possible to enter into an inheritance using the pension savings of a deceased person? Are the heirs entitled to a portion of the savings or can they not receive it? Let's look at the features of inheriting pensions, learn about their types, methods of receiving, terms and much more.

Are pension savings an inheritance?

A pension is a monthly income paid to citizens in connection with retirement, loss of a breadwinner, disability, or for long service to the state. In other words, A pension is income, and therefore an object of inheritance. But not in all cases!

Who is entitled to pension payments?

Pension funded pensions are based on:

• spouse - as a family member;
• parents and children of the deceased (Article 2 of the RF IC).

Minor family members may be the deceased's natural children, or adopted children. The basis is a birth or adoption certificate as of the date of death.

Example:

Kalinin S.V. made contributions to a non-state PF for a long time. The man was forming a funded pension. The family of citizen Kalinin consisted of 4 people - he, his wife and two young children. The man died at the age of 48. During his lifetime, he did not have time to make a statement about the distribution of savings. As of the date of death, the man had not received a single payment. The composition of the heirs is the wife, children and mother of the deceased person. However, my mother refused to receive the payment. The pension amount was divided equally between the three heirs - 1/3 of each.

Let us recall that during his lifetime the testator can submit a corresponding application to the Pension Fund of the Russian Federation, indicating in it specific citizens who can receive pension savings after his death. If such a document is available, the beneficiary can be any person - even an outsider.

In what cases can you not inherit a pension?

There are two situations in which a funded pension cannot be inherited:

1. Payments of pension savings are not due to relatives if the testator received part of the insurance pension during his lifetime.
2. Use of maternity capital - if it was allocated to the funded pension of the child’s mother, then after the woman’s death the baby’s father can receive it. If it is not there, then payments are due to young children. As for adult children, they can count on pension payments when completing full-time studies at a university. The rule applies until the child graduates or reaches the age of 23.

In the absence of such persons, savings are inherited in the general manner. But the amount of maternity capital is returned back to the deposit account in the Pension Fund. In other words, the pension is not inherited by the relatives of the deceased citizen.

How to receive the pension savings of the deceased?

To receive pension savings, interested parties need to contact their local Pension Fund office. You can find out the address of the branch on the State Services website or on the resource of the Pension Fund of Russia. Please note that in the first case, you need to submit an application to the Pension Fund, and not to a notary - this is the main difference. The second option is inheritance within the framework of the law. We will consider both options further.

Order and procedure

The procedure depends on the method of accepting the inheritance. If the deceased citizen left a written statement and indicated specific applicants in it, then the pension fund makes payments to the specified persons.

Contacting the Pension Fund or Non-State Pension Fund

An order for pension savings simplifies their registration after the death of a citizen. In fact, this is the same will, only in relation to pension funds and addressed to the Pension Fund and/or Non-State Pension Fund.

The procedure for receiving a funded pension:

1. The pension fund notifies candidates of the availability of an insurance account.
2. Legal successors apply to the territorial branch of the Pension Fund or Non-State Pension Fund with applications and documents (see below).
3. Issuance of a decision on payments or refusal.
4. Transfer of funds by the chosen method - through Russian Post or through a bank.

The advantage of this method is efficiency. The application and receipt of money are completed within a month.

Through a notary

If the testator did not submit an application, then the inheritance of savings occurs according to the law (clause 3 of Article 1183 of the Civil Code of the Russian Federation).

Algorithm of actions:

1. Establishing the fact of the death of the testator.
2. Obtaining a death certificate from the registry office.
3. Applying to a notary, opening an inheritance case.
4. or on the issuance of a certificate of inheritance.
5. Transfer of documents, payment of state fees.
6. Waiting for the deadline to accept the inheritance.
7. Receipt.
8. Contacting the Pension Fund for the purpose of registering pension savings.

Application to the Pension Fund (sample)

Payment of funded pensions through the Pension Fund or Non-State Pension Fund occurs at the request of interested parties.

The document must contain the following intelligence:

• name of the institution - address of the Pension Fund or Non-State Pension Fund;
• name of the document;
• date of application;
• the essence of the request is to pay savings part pensions;
• information about the insured person (full name, registration address, passport details);
• information about the applicant;
• the basis for receiving pension payments (for example, an application-order);
• methods of paying money - by mail or through a bank;
• mention of the presence of other relatives;
• list of attached documents;
• personal signature of the applicant.

Download the application template to the Pension Fund of the Russian Federation - the document is voluminous, so read all the points carefully.

After checking the documents, the Pension Fund official issues the applicant a receipt of acceptance of the application - it contains information about the insured person and his legal successor. The signature of the official is placed at the bottom of the receipt. If documents are sent by mail, notarization of the beneficiary's signature will be required. It will take longer to send documents.

Application to a notary (sample)

If the inheritance of the pension occurs through a notary, the heir prepares another application.

Key points of the statement:

• name of the notary office;
• information about the beneficiary (heir);
• information about the deceased citizen;
• the essence of the statement;
• list of attached papers;
• date, signature.

Check out, download or print yourself a notary application template. Even if a specialist offers a ready-made form, you will know about its contents.

Required documents

When applying to the Pension Fund or Non-State Pension Fund, you must provide the following documents:

• applicant's passport;
• identification papers of the parent/guardian;
• evidence of family relations with the deceased citizen;
• death certificate of the insurer;
• insurance certificate (if available);
• another document displaying the personal account number of the deceased citizen.

A similar package of documents must be prepared when submitting an application to a notary office.

If the papers are submitted by a representative of the heir, he will need a notarized power of attorney. If the applicant missed the deadline for applying to the Pension Fund, then it will be necessary to attach the corresponding court order. If a minor refuses to receive payments, parents/guardians are required to provide permission from the guardianship authority.

Expenses

When registering an inheritance, the main cost item is the state duty - its size depends on the degree of relationship with the deceased citizen and the value of the inheritance.

However, if the heirs claim only the pension savings of the testator, then they are exempt from paying state duty(Clause 5 of Article 333.38 of the Tax Code of the Russian Federation). It follows from this that payment of a pension or issuance of an inheritance certificate is free of charge.

However, heirs are not exempt from paying legal and technical services of a notary - UPTH. The average rate in the country ranges from 1,500 to 8,000 rubles.

Deadlines

There are two types of deadlines in which it is undesirable to get confused:

• 4 months is given priority to heirs - family members of the deceased citizen and dependents of the testator (clause 2 of Article 1183 of the Civil Code of the Russian Federation) . The countdown begins from the moment the inheritance is opened - the date of a person’s death or the entry into force of a court decision.
• 6 months (six months)— . Cash payments are inherited in the general manner only if such persons are absent or do not declare their rights. The countdown will begin from the same date of death of the testator.

What to do if one of the deadlines is missed? It will have to be restored within the allotted period.

Restoring a missed deadline

If applicants do not contact a notary within 4-6 months, they lose the right to receive the testator’s savings. Restoration of deadlines occurs only by court decision and for good reasons. Interested parties must submit the appropriate . The action must be performed in within 6 months after the reason for the omission disappears. Documents are submitted to district court at the applicant's place of residence. When drawing up an application, you must be guided by the provisions of the Code of Civil Procedure of the Russian Federation.

Please note that there is no statute of limitations for applying for unpaid money from a deceased person to the Pension Fund. Family members might not immediately find out about pension savings. Therefore, they can contact the Pension Fund or Non-State Pension Fund and declare their claims to the unpaid insurance funds of the deceased.

Procedure and terms of payment of the funded part of the pension

All pension payments are handled by the Pension Fund of the Russian Federation or a non-state pension fund.

Heirs are invited to choose a convenient method for transferring funds:

1. Cash register post office(Russian Post).
2. Recipient's bank account or passbook.

The deadline for notifying the heir about the decision is no more than 3 working days from the moment of filing the application. If the Pension Fund approves the request, a positive decision is issued. The refusal to pay the funded part of the pension contains the reason for this decision. The heir has the right to go to court and appeal the refusal within the period prescribed by law. If the case is won, you should re-apply to the Pension Fund of Russia - this time with a court decision. Payment is made according to the standard scenario: via mail or bank account.

The deadline for transferring money to the heir is does not exceed 20 working days, excluding holidays and weekends.

Please note that the Russian Post deducts a commission for transferring funds from the Pension Fund to the recipient. It is best to find out about rates and conditions from your local pension fund or post office.

Thus, family members and dependents can count on the funded part of the deceased’s pension. Inheritance occurs in two ways: by order, and in its absence, by law. The deadlines for registering an inheritance are different - in the first case you will have to meet the 4-month deadline, and in the case of inheritance - within 6 months. The procedure for registration depends on the chosen method - through the Pension Fund or with the participation of a notary. The pension is paid only upon the premature death of a citizen. If the account holder previously received payments, they are not subject to inheritance.

Need a lawyer

The procedure for inheriting savings has its own characteristics - not every person can understand the nuances. Often relatives do not know about the possibility of inheriting the deceased’s pension. Many people confuse the registration of a previously received pension with those payments that the deceased did not manage to receive during his lifetime. Annual changes in legislation will only confuse the ignorant. Having contacted the Pension Fund or a notary, he simply will not know what to do? In order not to get confused in the order of inheritance of pension savings, to find out about the procedure, documents, terms and benefits - it is better to consult a lawyer. On our portal you can order a call back or leave your question in an online chat. A specialist will call you back within the agreed time frame and give a detailed answer. A timely free consultation will help you preserve your inheritance and not lose your savings contributions.

Watch a video about how to inherit the pension of a deceased relative:

• Due to constant changes in legislation, regulations and judicial practice, sometimes we do not have time to update information on the site
• In 90% of cases, your legal problem is individual, so independent protection of rights and basic options for resolving the situation may often not be suitable and will only lead to a more complicated process!

Therefore, contact our lawyer for a FREE consultation right now and get rid of problems in the future!

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6. If the death of the insured person occurred before he was assigned a funded pension or before its size was adjusted taking into account additional pension savings in accordance with Part 1 of Article 8 of this Federal Law, the pension savings funds accounted for in a special part of the individual personal account or in the pension accumulative pension account of the insured person, with the exception of funds (part of the funds) of maternal (family) capital aimed at forming a funded pension, as well as the result of their investment, are paid to the legal successors of the deceased insured person in the manner established by law Russian Federation. In this case, the insured person has the right at any time, by submitting an application for the distribution of pension savings to the insurer with whom the insured person forms pension savings, to identify specific persons from among the persons specified in part 7 of this article, or from among other persons who can receive such payment, and also establish in what shares the specified funds should be distributed between them. Such an application may be submitted in the form of an electronic document, the procedure for execution of which is determined by the Government of the Russian Federation and which is transmitted to the insurer using public information and telecommunication networks, including the Internet information and telecommunication network, including the federal state information system "Unified Portal of State and municipal services (functions)". In the absence of the specified application, pension savings accounted for in a special part of the individual personal account of the insured person or in the pension account of the insured person's accumulative pension, subject to payment to the relatives of the deceased insured person specified in part 7 of this article, are distributed among them in equal shares. Payment of pension savings to the legal successors of the deceased insured person is carried out subject to an application for the specified payment to the insurer, which formed the pension savings on the date of death of the insured person, within six months from the date of death of the insured person. The deadline for applying for payment to the legal successors of the deceased insured person may be restored in court at the request of the legal successor of the deceased insured person who missed the specified period. The procedure for legal successors to apply for payments of pension savings of deceased insured persons, the procedure, timing and frequency of making these payments and the procedure for calculating the amounts of payments to legal successors of deceased insured persons are established by the Government of the Russian Federation.

The funded part of the pension is savings formed through contributions from the place of work, voluntary contributions, and maternity capital funds.

Persons born before 1967 could decide before 2015 how their pension will be formed: Will all of the employer’s contributions go towards the formation of insurance payments, or will a certain part be invested monthly to replenish the savings account to increase pension payments in the future.

For those born after 1967, this type of pension can only be formed through personal contributions or maternity capital.

REFERENCE! Unlike a labor pension, these accruals increase due to the investment of funds in securities and shares, which is carried out by a fund chosen by a person.

You can find out more about what the funded part of a pension is and what is necessary to receive payments.

Money accrued for the entire period of validity of the accumulative part agreement can be transferred by the relatives of the account owner (for details about who will receive the accumulative part of the deceased’s pension and what the terms of payment are, read in). What does the law say about this?

• According to Art. 1183 of the Civil Code of the Russian Federation, unpaid amounts as a result of death (salaries, pensions, benefits, etc., provided to a person as a means of subsistence, can be inherited by family members (read more about the features of inheriting the funded part of the deceased’s pension).

  Article 1183 of the Civil Code of the Russian Federation. Inheritance of unpaid amounts provided to a citizen as a means of subsistence

  • The right to receive wages and equivalent payments, pensions, scholarships, social insurance benefits, compensation for harm caused to life or health, alimony and other sums of money that were payable to the testator, but were not received by him during his lifetime for any reason, provided to a citizen as a means of subsistence, belongs to the members of his family who lived together with the deceased, as well as to his disabled dependents, regardless of whether they lived together with the deceased or did not live.
  • Demands for payment of amounts on the basis of paragraph 1 of this article must be presented to the obligated persons within four months from the date of opening of the inheritance.
  • In the absence of persons who, on the basis of paragraph 1 of this article, have the right to receive amounts not paid to the testator, or in the absence of these persons’ demands for payment of the specified amounts within the established period, the corresponding amounts are included in the inheritance and are inherited on the general basis established by this Code.
• In accordance with Art. 2 Federal Law No. 360, several options for paying out the funded portion are possible. In addition to the one-time, fixed-term and lifelong pensions that are provided for the owner of this pension, the law also establishes payments to the owner’s legal successors.

The deceased’s pension can be received by other persons if:

1. during his lifetime, the account owner applied for a lump sum payment, but in fact did not receive it;
2. he didn't reach retirement age;
3. an urgent payment was made - in this case, the heirs will receive the remaining portion (as a person?).

The rules and procedure for payments are described in Government Decree No. 711 of July 30, 2014. According to the law, The funded part can be transferred to legal successors on two bases:

• in law;
• upon application.

If the owner of the accruals left a statement in the Pension Fund, which stores his savings, about the distribution of his funds to specific individuals, then it is these citizens who will inherit the money.

In the absence of an application, the money is inherited in order of priority. The first stage includes:

1. parents;
2. spouses (we talked about when and how to receive the funded part of the pension after the death of the husband);
3. children.

To the second:

1. brothers;
2. sisters;
3. grandmothers;
4. grandfathers;
5. grandchildren.

What will happen to the funded part if the deceased did not have legal successors? In this case, the accumulated funds will be considered escheatable property and, in accordance with Art. 1151 of the Civil Code of the Russian Federation, will become the property of the state. In ch. 4 of PP No. 711 specifies that in the absence of a deceased relative or in the event of refusal of inheritance, the money is transferred to the reserve of the compulsory insurance fund.

What amount of funds is compensated?

The amount that legal successors can receive depends on whether the account owner applied for an urgent payment during his lifetime or not. If you haven’t applied, your relatives will receive the entire amount that is stored in the account. If an urgent payment was made, they will only be able to return the unspent portion.

How to find out about the finances of the deceased?

To receive funds to legal successors, first of all, you need to find out where the funded pension of a deceased relative is kept.

PP No. 711, Chapter 1, paragraph 9 states that the fund, which has received notification of the death of the owner of the pension, must take measures to notify the legal successors for further processing of inheritance funds. The institution must send a registered letter to relatives within 10 days. It is from this letter that you can get all the information about the name of the fund and the amount of payments.

However, institutions do not always inform heirs, which creates many problems with finding information about where the money is kept.

If the account owner did not enter into an agreement with the Non-State Pension Fund, then its funded part remained in the Pension Fund of Russia. To find out the amount in the account, you need to contact the FIU at the place of residence with the documents of the deceased. You will need to take with you your passport, SNILS number of the deceased, and death certificate. Based on these documents, a fund employee will provide the information of interest.

In addition to the Pension Fund, the funded pension may be located in a non-state fund. Until 2015, accrual owners could transfer their funds to NPFs no more than once a year. How can I find out which fund the money is in? The first thing you can do is look for the agreement with the NPF in the documents of the deceased.

If you cannot find it, you need to contact the Pension Fund with a request to provide information about the account owner’s transfer of the savings portion to another fund.

Deadlines

Legal successors must submit an application to the fund within six months from the date of death of a relative. The funds will be paid no earlier than 7 months from the date of death. If one of the heirs submits an application to the fund for payment, then the funds are frozen until 6 months have passed or more heirs appear. After 6 months, funds are distributed to all applicants within 30 days.

REFERENCE! If the 6-month deadline for filing an application was missed, then the heir can restore it on the basis of Article 12 of Federal Law 424. The restoration procedure is carried out only through the court.

Documents

A number of documents are attached to the application:

• applicant's passport;
• documents confirming family ties with the owner of the pension (marriage certificate, birth certificate, etc.);
• death certificate (at the request of the successor);
• insurance certificate of the pension owner.

If the inheritance occurs on the basis of a statement written during the lifetime of the owner of the funds, then you will need to take with you an identification document.

Procedure for consideration

Within 5 days, the fund carries out work to review and register the application:

1. checks information and documents;
2. checks data on pension accruals and the possibility of withdrawing them;
3. in the absence of certain papers, returns the application to the heir;
4. if all requirements and conditions are met, registers the application and issues a receipt to the assignee for acceptance of documents.

Within 6 months, the fund accepts applications from heirs, determines the amount of the accumulative part, determines the shares. After six months, the funds are transferred to the applicants’ accounts.

After death, the funds from the savings portion are transferred to the heirs of the deceased in a lump sum. The account is then closed.

Useful video

Let's watch an interesting video on the topic of this article:

Many citizens are interested in aspects of inheriting a pension, and they ask lawyers the question: “Is it possible to inherit the pension savings of, for example, a relative?” Few people have information that if a relative who officially worked suddenly died, then close person has the right to inherit the pension accumulated over the years by the deceased.

Today, you can inherit not only real estate, a car, jewelry, but even a pension. And if most Russian citizens understand everything about a car and an apartment, then almost no one knows. From this article you will learn Is it possible to inherit a pension and how is the inheritance of pension savings formalized? and we will also deal with the following questions: what types of pensions can be inherited; how a voluntary pension is inherited; how to inherit a state pension; who has the right to become an heir to pension savings; what is the payment scheme for pension savings that were inherited.

Issues discussed in the material:

To begin with, let’s outline the types of pension savings that can be inherited:

• Cumulative part of the labor pension;
• Cash from a state pension that the pensioner did not receive during his lifetime. In this case, it does not depend on the type of pension;
• Pension savings in non-state pension funds, which were carried out voluntarily by a citizen.

Let's consider each of these points in detail.

Inheritance of an assigned state pension not received by pensioners during their lifetime

The exercise of the right to state provision of a pension in Russia is associated with the establishment and payment various types state pensions:

1. Due to disability.
2. Due to old age.
3. For years of service.
4. Social pensions.
5. On the occasion of the loss of a breadwinner.

Depending on the social risks that have occurred (they can be very different), a specific type of state pension provision is provided:

• death of both parents;
• approaching retirement age;
• loss of a breadwinner in the event of his death;
• disability;
• other social risks.

There are a number of facts that are significant from a legal point of view when payment of a certain type of pension is terminated:

• the citizen's disability group was removed;
• the citizen receiving a pension has died;
• a citizen has the opportunity to change one type of pension provision to another.

Legal practice shows that today the problem associated with the inheritance of unpaid pension amounts in the event of the death of the person who received it does not lose its relevance.

Issues of pension provision are regulated at the legislative level, and provisions on the inheritance of pension funds in the event of the death of a citizen are enshrined in the Federal Law of December 17, 2001.

If we turn to Article 23 of this law, it states that the accrued amounts of labor pension that were due to the pensioner in the current month, but which he did not receive due to sudden death in the same month, will not be included in the inheritance.

These inherited amounts will be paid to those members of his family who belong to the persons specified in paragraph 2 of Article 9 of Federal Law No. 173-FZ. But here the condition must be met that they lived under the same roof with the deceased pensioner on the day of his death. This rule “works” if the application for unreceived pension funds was no later than before 6 months have expired from the day the pensioner died.

If several family members apply for the specified inherited pension amounts, then the amounts of the labor pension to which they are due will be divided among them in equal proportions.

According to paragraph 2 of Art. 9 of the Federal Law, persons who have the right to inherit the pension savings of a deceased citizen include disabled family members. These include:

1. Sisters, children, brothers, grandchildren of the deceased breadwinner, whose age has not reached 18 years. That is, minors.
2. Children, sisters, grandchildren, brothers of the deceased breadwinner, who are studying full-time in educational institutions of all types and types, regardless of their organizational and legal form, until they complete their studies, but no longer than before they turn 23 years old. The exception is educational institutions additional education.
3. Children, grandchildren, sisters, brothers of the deceased breadwinner are older than this age, if before reaching adulthood they were assigned the status of a disabled person who has limited ability to carry out full-time work activities. But there is one “but” here: the family members of the deceased pensioner-breadwinner listed above are recognized as disabled if they do not have parents engaged in working activities.
4. The spouse, one of the parents or grandparents of the deceased breadwinner (in this case, ability to work and age do not play a role), as well as the sister, brother or child of the deceased breadwinner who are already 18 years old, if they are caring for children, sisters, brothers, grandchildren of the deceased breadwinner who are under 14 years of age and are entitled to labor pension in case of loss of a breadwinner in accordance with paragraphs. 1 of this paragraph and do not carry out labor activities.
5. The grandmother of the deceased breadwinner, whose age has reached 55 years, and the grandfather of the deceased breadwinner, whose age has reached 65 years, or they are disabled people who have limited ability to labor activity. But here the condition must be met that they do not have persons obligated to take them into custody in accordance with the legislative framework of the Russian Federation.
6. The spouse and parents of the deceased breadwinner who are 55 years old (if a woman) and 60 years old (if a man), or have been legally assigned the status of a disabled person who has limited ability to work.

On March 1, 2002, Part 3 of the Civil Code of the Russian Federation came into force, which regulates, in particular, issues regarding inheritance.

If we turn to Article 1183 of the Civil Code of the Russian Federation, it says that the right to receive amounts not received by the testator during his lifetime, including pension savings, belongs to members of his family who lived together with the deceased pensioner. Also, this right belongs to his dependents who are recognized as disabled, regardless of whether they lived separately with the breadwinner or under the same roof.

Persons entitled to it must submit these claims for inheritance within 4 months from the day the inheritance was opened. And if there is no real possibility of receiving amounts that were not paid to the deceased testator, or the persons mentioned above did not make demands for payment of the agreed amounts within the period established by law, then the corresponding amounts will be included in the inheritance and inherited on a general basis.

Inheritance of the funded part of the labor pension

Let's figure out what the inherited funded part of a labor pension is?

Many of you already have an idea that since 2002, the labor pension consists of three parts:

• The funded part of the pension;
• Basic;
• Insurance part of pension.

It is important to know that the insurance and basic parts of the labor pension cannot be inherited. That is, only the funded part of the insured citizen’s labor pension is inherited.

When the new pension legislation came into force on January 1, 2002, the employer began to transfer to the employee insurance premiums, information about which is accumulated on the individual personal account of the insured person in the savings and insurance parts.

The funded part of the labor pension was formed over 3 summer period, from 2002 to 2004, but only among women born in 1957 and younger, and males born in 1953 and younger. Starting from January 1, 2005, the formation of the funded part of the pension is carried out for citizens born in 1967 and younger, as well as individual entrepreneurs whose age does not matter, but who paid insurance contributions for the funded part of the pension before May 24, 2005.

In accordance with the Federal Law of April 30, 2008 No. 56-FZ “On additional insurance contributions for the funded part of the labor pension and state support formation of pension savings”, starting from 01.01.2009, the formation of the funded part of the labor pension also occurs for all citizens who, on a voluntary basis, became participants in the state co-financing program and pay additional insurance contributions for the funded part of the labor pension. This program is popularly called “a thousand per thousand.”

The funds of the inherited funded part of the labor pension are formed from:

• Funds that the employer transfers to the individual personal account of the employee during his life only for the funded part of the labor pension;
• Income from investment activities related to the placement of these funds.

The funds that are contributed to the funded part of the labor pension, subject to inheritance, are located in the non-state pension fund (NPF) or in the Pension Fund of Russia (PFR).

How is the funded part of the labor pension located in the Pension Fund of Russia inherited?

If the insured person died before he was assigned the funded part of his labor pension, then his heirs have the right to receive pension savings, which are recorded in a special part of his individual personal account.

Important to know! Inheritance of the funded part of the pension can occur only when the following cases occur:

• if the citizen to whom it should be paid has not lived to see this moment;
• the citizen died after taking a well-deserved retirement, but has not yet managed to receive a pension or applied for it even once;
• the citizen died before reaching the retirement age.

But if a person has received a pension at least once, then it can no longer be inherited.

There is no injustice in this principle of inheritance - the insurance principle simply works here. The funded part of the pension is paid to the person until the end of his days, just like the labor pension in general. Simply put, citizens who lived after retirement age less than the average lifespan in retirement (this is called the survival period of 19 years after entering a well-deserved retirement), in fact, pay for those who will live more than 19 years after retirement .

In accordance with Article 38 of the Federal Law of July 24, 2002 No. 111-FZ “On investing funds to finance the funded part of a labor pension in the Russian Federation” (as amended on February 2, 2006), pension savings are used to make, in particular, payments to in the event of the death of the insured person, the citizens (heirs) specified in clause 6 of Art. 16 of the Federal Law “On Labor Pensions in the Russian Federation dated December 17, 2001 No. 173-FZ (as amended on July 22, 2008).

According to Article 39 of Federal Law No. 111-FZ, financing of payments to the legal successors of deceased insured citizens is ensured by the management company transferring amounts of money in the established amount every month to Pension Fund accounts opened in the institutions of the Bank of Russia or territorial bodies of the Federal Treasury in accordance with the Budget Code of the Russian Federation. And if there are no Bank of Russia institutions, then to accounts that are opened in credit institutions selected in the manner determined by the Government of the Russian Federation, and intended exclusively for making payments to the heirs of deceased insured citizens.

At the same time, the insured person has the right at any time to identify specific heirs from among those indicated in clause 6 of Art. 16 of the Law on Labor Pensions (No. 173-FZ) or from among other persons to whom this inherited payment can be made by submitting a corresponding application to the Pension Fund of the Russian Federation. In addition, the insured person has the right to determine in what shares the above funds should be distributed between them. If this application has not been submitted, then the inherited funds that were accounted for in a special part of the individual personal account, subject to payment to the heirs of the insured person, will be distributed in equal shares between them.

When the pension reform was just gaining momentum, a scheme for paying the heirs of the mentioned funds was not developed, therefore all payments upon requests from the heirs, in most cases, were made on the basis of a decision of the judicial authorities. But on November 3, 2007, the Government of the Russian Federation adopted Resolution No. 741 “On approval of the Rules for the payment by the Pension Fund of the Russian Federation to the legal successors of a deceased insured person of pension savings accounted for in a special part of the individual personal account,” according to which a mechanism was determined for the payment of pension savings to legal successors (heirs) insured citizens, the formation of the funded part of their labor pension at the date of death was carried out through the Pension Fund of the Russian Federation.

Which of the heirs has the right to receive funds recorded in the special part of the individual personal account

Heirs (successors) are divided into two categories:

legal successors (heirs) according to the law (this point is spelled out in paragraph 6 of Article 16 of the Law on Labor Pensions). They are the relatives of the deceased insured citizen, to whom the payment of the pension savings of the deceased testator is made regardless of their working capacity and age. Payments are made in the following order:

• First of all - to the spouse, children (including those who were adopted), parents (adoptive parents).
• Secondly - to grandchildren, sisters, grandmothers, brothers, grandfathers.

It should be emphasized that the second category can inherit pension savings only if no applications have been received from the successors of the first priority.

If the Russian Pension Fund has a statement from an insured citizen about how his pension savings should be distributed, then the Pension Fund itself is obliged to inform all legal successors about the possibility of receiving these funds.

If there are no orders from the insured person, the heirs independently contact the Pension Fund Administration to submit the appropriate application.

Payment of inherited pension savings of the deceased breadwinner of one line is carried out in equal shares. If we talk about second-rank successors, they have the right to receive the pension savings of a relative, recorded in a special part of the individual personal account of the deceased breadwinner only if there are no first-rank relatives.

Terms within which funds accounted for in a special part of the individual personal account of a deceased insured person are inherited

Legal successors (heirs) have the right to apply for payment of pension savings within 6 months from the date of death of the breadwinner. To do this, you need to visit any territorial body of the Pension Fund (legal successors can choose it themselves) and submit an application in the prescribed form. Six months later, the funds will be paid to the heirs.

If the legal successor (heir) does not submit an application within the 6 months allotted by law, then he should go to court to have the deadline restored for him to apply for payment of pension savings.

How the Pension Fund pays pension savings by inheritance

Talking about Is it possible to inherit a pension and how is the inheritance of pension savings formalized?, it should be understood that payment of pension savings by inheritance is carried out after submitting the appropriate application. The heirs must have time to contact the territorial office of the Pension Fund of the Russian Federation within six months from the date of death of the testator. After this period, only in court can relatives restore their right to apply for payment.

In accordance with the legislative framework, the decision to additional payment The Pension Fund accepts no later than July 31 of the year following the year of death of the insured citizen. In this case, legal successors (heirs) will be sent by mail copies of decisions on additional payment of pension savings. Funds will be transferred by August 15 of the corresponding year.

For reference!

• Starting from January 1, 2010, the amounts of pension savings that are paid to legal successors (heirs) are not subject to the 13% personal income tax;
• To learn more about the procedure for inheriting pension savings, go to the website of the Pension Fund of the Russian Federation in the section “Payment of pension savings to legal successors.” In addition, application forms can be downloaded there.

In August 2010, amendments were made to the rules for the payment of pension savings to legal successors (heirs)

If a citizen was a participant in the State Co-financing Program, then in the event of his death before entering his well-deserved retirement, all funds will also be transferred to his legal successor (heir). These clarifications can be found in Decree of the Government of the Russian Federation dated August 18, 2010 No. 635 “On amendments to certain acts of the Government of the Russian Federation on the payment of pension savings to the legal successors of a deceased insured person.”

Today, if a citizen has become a participant in the State Pension Co-financing Program and suddenly dies before he is assigned the funded part of his labor pension, then, as part of his pension savings, the co-financing funds will be transferred to his legal successor (heir).

We are talking not only about the contributions that the citizen transferred independently, but also about co-financing from the state, as well as insurance premiums transferred by the employer if he acted as a third party in the co-financing.

Legal successors (heirs) must visit the Pension Fund of the Russian Federation with an application for payment of pension savings within the period allotted by law - 6 months from the date of death of the insured citizen. The right to funds that were accounted for in a special part of a citizen’s individual personal pension account passes to his heirs in two cases:

• if the funded part of the pension was not accrued during his lifetime;
• unless it has been recalculated taking into account additional pension savings.

When an inheritance is being formalized, and if the application to the Pension Fund is submitted personally by the heir, then the originals must be attached to the copies of the documents. If documents are submitted by mail, then copies of documents certified by a notary are attached.

The list of documents is as follows:

1. documents proving the identity of the applicant-legal successor, his place of residence, age;
2. if his legal representative (guardian, adoptive parent, trustee) acts on behalf of the successor, then you will need to submit documents proving his identity and the powers vested in him;
3. for representatives of the legal successor, you need to collect documents that confirm their authority to submit an application for payment of pension savings funds (or refusal to receive these funds) and the necessary documents on behalf of the legal successor. These documents must be notarized;
4. for legal successors, it is necessary to collect documents that confirm that they were related to the deceased insured citizen. These include a marriage certificate, birth certificate, adoption certificate, and other documents that can confirm the degree of relationship with the deceased testator;
5. for the legal representatives of the legal successor, when filing an application for refusal to receive pension savings, it will be necessary to collect documents confirming the preliminary permission of the guardianship and trusteeship authorities to refuse to receive pension savings funds due to the legal successor, which are recorded in a special part of the individual personal account of the deceased insured citizen;
6. a court decision to restore the deadline for filing an application for payment of pension savings. These documents must be carried by legal successors (heirs) who went to court and restored the deadline for filing an application for payment of pension savings;
7. if there is a death certificate of the insured person, it should also be attached;
8. decision of a non-state pension fund, which carries out compulsory pension insurance, to refuse to pay pension savings to the legal successor in connection with their transfer to the Fund’s reserve for compulsory pension insurance;
9. insurance certificate of compulsory pension insurance of the deceased insured person. If available, you can submit a document issued by the territorial body of the Fund, which indicates the insurance number of the individual personal account of the deceased insured citizen.

The necessary checks must be completed within 5 working days, and the applicant for the inheritance is issued a notification receipt. The original documents are returned to the applicant. The PFR body that has received the package of documents makes one of the following decisions:

1. if the decision is positive, then the documents will be sent to the territorial body of the Fund at the place of residence of the deceased person who passed away;
2. If the decision is negative, that is, the successor (heir) is refused, then the application for inheritance is returned to him. Such a decision can be made in the following cases:
   • there are discrepancies in the information;
   • there are errors in the preparation of documents;
   • the necessary documents are missing.

The territorial body at the place of residence of the deceased insured citizen, no later than the last working day of the month following the month in which the period established at the legislative level for legal successors (heirs) to apply for payment of pension savings funds expired:

1. Inspects the compliance of the persons who submitted the application with the circle of legal successors (heirs) indicated in the application for the distribution of pension savings. If such an application has not been submitted, then the territorial authority at the place of residence will establish the fact and degree of relationship of these citizens with the deceased insured citizen.
2. Makes a decision to refuse payment of pension savings. This happens if the citizens who submitted the application are not heirs, or they belong to the group of second-stage heirs when there are first-stage heirs. The refusal may also be due to missing the deadline for filing an application (or the mentioned deadline was not restored in court).
3. Determines the shares of heirs.
4. Establishes equal shares for heirs by law. If the heir by law has filed an application to refuse to receive pension savings, then he distributes the share that is due to him proportionally among other heirs by law.
5. Calculates the total amount of pension savings of the deceased insured person, subject to distribution among the heirs, based on the amount of pension savings, which is recorded in a special part of the individual personal account of the deceased insured person on the date of the decision to pay out pension savings, consisting of:
   • Insurance contributions to finance the funded part of the labor pension;
   • Income from investing pension savings;
   • The net financial result from the temporary placement by the Fund of insurance contributions to finance the funded part of the labor pension and income from investing pension savings.
6. Calculates the amounts of pension savings that are subject to payment to the heirs in accordance with the shares due to them.
7. Makes a decision on the payment of pension savings to the heirs.
8. Calculates the amount of pension savings that, if there are grounds, are subject to transfer to the Fund’s reserve for compulsory pension insurance.

Payment of pension savings to heirs is carried out territorial body Fund at the place of residence of the deceased insured citizen no later than the 15th day of the month following the month the relevant decision was made.

If the pension savings under the compulsory pension insurance of the deceased are on the date he died, his legal successors (heirs) need to apply to this NPF.

How is the funded part of a labor pension held in a non-state pension fund inherited?

To date, the legislator has not fully developed difficult question on the procedure for succession (inheritance) of deposits in non-state pension funds. In addition, there are few court decisions on this issue, that is, there is no practice as such.

Two situations must be distinguished:

1. Succession (inheritance) under a compulsory pension insurance agreement (MPI). The Fund, in accordance with it, is obliged, upon the onset of pension grounds, to assign and pay the funded part of the labor pension to the insured citizen. Or pay it to legal successors (heirs).
2. Succession (inheritance) under a non-state pension agreement (DPO, NPO). The fund, according to this agreement, undertakes to pay a non-state pension to the fund participant.

How does succession (inheritance) occur under a compulsory pension insurance agreement?

When an insured person transfers his funded part of his labor pension to a non-state pension fund, an agreement will be concluded with him, and in it a person (or several persons) who will later become heirs is registered in a separate paragraph. If the agreement indicates several heirs, then the shares due to each of them must be prescribed. If the insured citizen has not made a decision about his future heirs (one or more), then this clause can be excluded from the contract. In such a situation, in the event of his death, inheritance occurs according to law. One way or another, the testator retains the right to make adjustments to the composition of the heirs at any time.

If we turn to Part 2 of Art. 36.21 Federal Law dated 05/07/1998 No. 75-FZ “On non-state pension funds”, it says that if the deceased citizen does not have legal successors (heirs), then the savings that are accounted for in his pension account of the funded part of the labor pension will be transferred to non-state pension fund in the Pension Fund of the Russian Federation. The Government of the Russian Federation has established a procedure for the transfer of these funds.

The funds accounted for in the pension account of the accumulative part of the insured citizen's labor pension will be paid to the legal successors (heirs) of the deceased testator if these persons have submitted a corresponding application to the NPF within six months from the date of death of the insured citizen. The application deadline, if it was missed for some reason, can be restored, but for this you will have to go to court. The Government of the Russian Federation establishes:

1. The procedure for applying to the non-state pension fund of legal successors of deceased insured citizens for payments.
2. The procedure for calculating the amounts of pension savings that are subject to payment by the NPF to the legal successors (heirs) of deceased insured persons.
3. Frequency, timing, procedure for making these payments.

Today, there is a Decree of the Government of the Russian Federation dated November 3, 2007 No. 742 “On approval of the Rules for the payment by a non-state pension fund that carries out compulsory pension insurance to the legal successors (heirs) of a deceased insured person of pension savings accounted for in the pension account of the funded part of the labor pension.”

Succession (inheritance) under a non-state pension agreement (DPO, NPO)

The legislator has not adopted any special regulations regarding the rules for payment of NPFs to the legal successors (heirs) of a deceased NPF participant under a non-state pension agreement. For this reason, management must take general rules on inheritance, which are prescribed in Section V “Inheritance Law” of the Civil Code of the Russian Federation.

In this case, property rights and obligations are, under this agreement, property that is inherited. If we refer to Art. 1112 of the Civil Code of the Russian Federation, the possibility of inheriting these rights is indicated there.

The terms of the contract clearly state which rights and obligations are inherited.

What can happen with a non-state security agreement:

• Under this pension agreement, the legal successor (heir) may demand the redemption amount;
• The agreement can be re-registered to the legal successor (heir) who is a party to this pension agreement.

A certificate of the right to inheritance, which is issued legally, is the basis for the above inheritance transactions.

The process of renewing a pension agreement is often fraught with certain difficulties. For example, if the party to the agreement and the investor are not the same person. It is recommended to provide for this situation in advance, and for this it will be necessary to include a corresponding condition in the agreement at the stage of its conclusion with the initial investor and participant. Within 12 months, you must contact the NPF with a corresponding statement of intention to receive an inheritance. Most efficiently operating non-state pension funds have application forms. As a rule, the inheritance procedure is clearly stated in the rules of the non-state pension fund with which the investor has a contractual relationship. Each non-state pension fund has its own rules of inheritance, but similar points are also present.

In most cases, NPFs have two schemes under which a citizen who is independently accumulating pension funds under a non-state pension program (it is carried out on a voluntary basis) has the right to enter into a contractual relationship.

These are term and lifetime pension schemes.

What is a term pension scheme?

A citizen under this pension scheme, upon reaching a well-deserved retirement pension, receives pension payments for a limited time. The number of years during which these payments are made is directly related to the following points:

• consumer desire. For example, he wished to set a period of 7 years;
• pension rules established by a specific non-state pension fund. For example, no less than 5 years, and no more than 15 years.

In this case, pension funds are inherited if the citizen to whom they were supposed to be paid died and did not live to see that moment. There may be another situation: a citizen has lived in retirement for less than the chosen period. For example, 4 years instead of the selected 7 years. In most cases, the NPF will transfer to the heirs the entire amount that remains in the testator’s account.

What is a Lifetime Pension Scheme?

The very concept of a pension scheme implies that a citizen, after retirement, receives a pension for the rest of his life. In this case, the inheritance mechanism does not differ from that used when inheriting the funded part of a state pension (you talked about it above).

The heirs will receive the money only if the citizen does not live to see the pension provision. There will be no inheritance if the pension has already been assigned.

Scheme for inheriting funds accumulated in a non-state pension fund

To receive an inheritance in the form of pension savings, you must, within 6 months, contact the NPF where the funds were accumulated and fill out the documents necessary for this procedure.

It is necessary to familiarize yourself with the pension rules of the fund in advance, paying attention to special attention section of inheritance. It is worth finding out what documents need to be provided to the fund and how the pension will be paid. Pay attention to the scheme prescribed in the rules for calculating the amount that the non-state pension fund will pay to the heirs. These important points must be displayed in pension rules.

If the insured person does not have heirs, then the pension savings will be taken into account as part of the pension reserve in the Pension Fund of the Russian Federation. If we turn to Decree of the Government of the Russian Federation dated August 18, 2010 No. 635 “On amendments to certain acts of the Government of the Russian Federation on the payment of pension savings to the legal successors of a deceased insured person,” it says that the decision to refuse to pay pension savings to the heirs will be issued in the case where pension savings consist of funds (part of funds) of maternal (family) capital, including profit received from investment.

At the same time, one cannot think that these pension savings funds will disappear or will not be paid to the legal successors at all. For example, if a woman who, during her lifetime, allocated maternity capital funds to the accumulative part of her future pension benefit, died, then the maternity capital funds will be returned to the account of her certificate and will subsequently be transferred to her children or spouse.

Many citizens mistakenly think that inheriting pension savings differs from the standard procedure for inheriting real estate or other property. This procedure is no more complicated than any other property, and you just need to wisely manage the inherited savings.

Do not put off the issue of your future pension and before it is too late, pay attention to the formation of your pension savings, which do not depend on the state. Time is always against you, so don't delay.

You can get a free legal consultation by calling:

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