Many residents of Russia are interested in whether the country will actually introduce (or already has) a tax on pension. After all, the pension system of the Russian Federation is constantly changing. In connection with the crisis, the government decides on a variety of unforeseen actions. For example, some suggested that the additional support from the state be canceled altogether for those who, being already at retirement age, continue to fulfill their job duties... So what to believe? What information can be considered real, and what are myths?

Taxation of benefits and pensions

Pension tax is something that scares many retirees. Especially those who found a job. After all, some indicate that people who have reached retirement age will have to give part of their money to the state treasury. Something like an income tax. After all, pension payments are also receipts to the family budget.

According to the laws Russian Federation, benefits and payments that are made by the state are not taxed. That is, this is a kind of support provided by the government on a gratuitous basis.

It all depends on employment

Nevertheless, some citizens still claim that they have heard that it is planned to introduce a tax on the pensions of working pensioners. That is, unemployed citizens who have gone on a well-deserved rest will receive full pension payments, while those who continue to work will not. Is it really? And will this rule be canceled?

There is no tax on pensions in Russia today. This fact will have to be taken into account. It doesn't matter if a citizen works or not. Pension payments, as already mentioned, are not subject to any additional payments. And no one is going to introduce such a payment either for employed citizens or for those who do not work. In any case, so far there has not been even a discussion of the topic under study in the government. But there are other rumors that force the population to independently save money "for old age."

Cancellation of pensions

For example, the first news that caused a wave of indignation was not the pension tax itself, but the complete cessation of the mentioned payment to those who are officially employed. That is, citizens who have reached retirement age and continue to fulfill their official duties will not receive additional support from the state. Is it really so?

In a crisis, the government can take a variety of steps. But in Russia, in fact, no decision was made to abolish pension payments to working pensioners. State support is not taxed either. This bill is just a rumor that cannot yet be implemented. First, we will have to completely revise the pension system of the Russian Federation and only then introduce such reforms.

Without indexing

But the next point will have to be taken into account by all employed pensioners. The thing is that this category of citizens was canceled in 2016. The pension tax has not been introduced, but there will be no increase in payments to those who perform labor duties.

At the same time, all unemployed pensioners receive a little more money. For them, the indexation of pensions was 4%. The recalculation of funds occurs immediately after the citizen leaves the job. This factor will have to be taken into account.

Will there be an indexation of pensions in 2017? Working citizens of retirement age clearly cannot hope for this. But it is too early to judge the unemployed. Although there is certain information, already confirmed, that will indicate the upcoming changes in the pension system.

Payouts instead of indexing

Has the pension tax been canceled in Russia? It hasn't even been entered. It has already been repeatedly emphasized that pensioners receive state aid free of charge. The abolition of pensions for employed persons is also not provided. But in 2017, there will be no indexation for either the employed or the unemployed. In any case, in the first half of the year.

The thing is that according to the latest news it became known that all pensioners in January 2017 will receive a lump sum payment. It should replace indexing. Provides a cash allowance of 5,000 rubles. It is paid to both employed citizens and the unemployed. Pensions will remain at the same level and will be paid in the same way as before.

"Freezing" of savings

But the surprises from the government do not end there. What else awaits citizens? Indexation was canceled. The pension tax has not been introduced, but at the same time some describe the so-called "freeze" of the funded part of payments "for old age" with a similar term.

It's not a secret for anyone that there is an accumulative system for the accrual of funds in Russia. Citizens transfer part of their income to the funded part of their pension. It is paid along with the insurance component.

In 2017, it is planned to "freeze" the funded part of the pension. This restriction is expected to be in effect until 2019 inclusive. It is a compulsory measure - it is needed to replenish the state treasury and maintain it in a solvent state.

Taxes and retirees

This cancellation caused huge excitement. There is no tax on pensions in the Russian Federation. Neither the employed nor the unemployed. But at the same time, people who continue to work even after reaching retirement age are subject to some mandatory payments.

It is about income tax. Pensioners are the same taxpayers as all other adult citizens. But at the same time, they have some benefits. For example, all pensioners are exempt from property tax. Employed citizens receive earnings. From him, like all other employees, pensioners pay 13% to the state treasury. It is about income tax.

At the same time, in certain cases, it is possible to reduce the tax base through incentives. That is, the tax will be paid in a smaller amount. Earnings are subject to such deductions, pensions are not. Remember this rule before you panic. The pension tax for working citizens has not been assigned in the Russian Federation, and in the near future, as already mentioned, it will not take place.

Conclusion

Now it is clear that pension payments are not subject to any additional payments. Employed pensioners pay certain taxes, but they have nothing to do with payments "for old age".

The pension system of the Russian Federation is currently in an unstable state. It is recommended to follow the latest changes carefully. So far, there are no taxes on pensions - this is illegal. Governmental support not subject to additional payments, it is issued to citizens in the form in which it is appointed.

One should not expect an increase in pension payments either. Anyway, in the first half of 2017. The government has already advised the population to save money on their own. The payment of this type of support will not be canceled in full, but they are able to reduce or limit it for the employed population.

Most of the shocking and frightening news about changes in the principle of calculating and calculating pensions are just myths. They have no legal force. To be sure of this, it is enough to read the law on pensioners. It says that all citizens who have reached retirement age are entitled to receive support from the state.

A pension is a social cash payment that is received by segments of the population in need of special support from the state. And also those who themselves took care of the accumulation of a certain amount of money "for old age" and put their savings in a special fund. However, such payments are also income. Most of those who will soon become retirees have a logical question - should they pay tax on their pension?

Is the pension subject to personal income tax?

Material payments to pensioners are made regularly. Usually monthly. It should be noted that a pension can be assigned not only for seniority, but also for disability, disability, loss of a breadwinner, military pensions. That is, the circle of people in our country is much wider than we imagine when we hear the word “pensioner”.

In the Russian Federation, the obligation to pay tax on the amount of income received is established. The Tax Code of the Russian Federation establishes four interest rates such tax: 9%, 13%, 30%, 35%. The basic rate is 13%.

Does this mean that pension payments are also taxed at 13%? Yes, but not always.

In order to find out whether a tax will be levied on a pension, you need to determine which category this payment belongs to. It depends on the source of funds:

• State: cash paid from government pension funds is not subject to income tax. This is because the payment is already tax-inclusive. This norm is contained in Art. 217 of the Tax Code of the Russian Federation.
• Non-state... If citizens have chosen a fund that does not belong to the state as a source of payment of pension amounts, then a tax of 13% will have to be paid on such payments. This is a requirement of the Tax Code of the Russian Federation, clause 2 of Art. 213.1.

This means that the income tax on pensions in Russia is paid if the funds are placed, in a non-governmental organization or in a state, but under a voluntary insurance contract.

New pension tax

There have been reports in the media that from 2018 the Central Bank is introducing a tax on pensions. It will be associated with servicing bank cards to which payments are transferred.

From January 2018, the transfer of all social payments to new ones began bank cards"PEACE". Thus, the tax is planned to be collected for using the card. Such tax will not be calculated as a percentage. It will be fixed.

The planned deduction amount for using the card is 60 rubles. It turns out that a pensioner will have to pay 750 rubles a year. Presumably, the majority of pensioners will not like this system, since the amount of monthly pension for some categories of pensioners is such that even these 750 rubles will be significant.

The amount will be the same for everyone, regardless of the size of the pension.

However, there is a choice. You can refuse to use the card. Then such a tax will not have to be paid. But there will also be an inconvenience - you will have to receive money at the Sberbank office, there will be no other options.

This information was not confirmed, JSC National Payment Card Systems stated that the service of MIR social payment cards is free of charge. Payment is made only for SMS-informing. No other payments are planned to be introduced.

In addition, half of 2018 has already passed, but on the official website of Sberbank, in the MIR card section, it is indicated: the annual card service is free.

Exceptional cases when tax is levied on the state pension.

The law provides for cases where there is an obligation to pay tax on a pension deposited in a state fund. These are the funds that the future pensioner voluntarily contributed to the funded part of his pension. These funds must be paid personal income tax.

However, the situation with taxation of this type of pension savings may change soon. There is a project according to which the funded pension will be exempt from taxes.

The Ministry of Finance and the Central Bank of the Russian Federation jointly developed the provisions of the project, the start of which is planned for 2019. The IPC (Individual Pension Capital) system will be introduced. Now the pension savings of citizens will be formed precisely in this capital. Management will be entrusted to non-state funds, with which it will be necessary to conclude an agreement.

Such deductions will be exempt from payment of personal income tax wages minus deductions will be taxed. For citizens who will make payments in the IPC, it is planned to establish a reduced income tax rate. These measures should stimulate citizens to increase their future payments.

When the tax not charged on non-state pensions.

There are exceptions in the case of taxation of non-state pensions. Personal income tax is not deducted in cases:

• licensed non-state fund. If a non-state fund has a license that gives it the right to pay pensions, personal income tax should not be deducted from these payments;
• the contract was concluded not by the individual himself, but by his employer. Often employers cooperate with non-state funds licensed to pay pensions, or have their own fund. If the employer has entered into an agreement with such funds, then the pensioner, his former employee, is exempt from paying personal income tax;
• the contract is concluded by a third party (for example, a relative) of the future pensioner, in his favor. The organization with which the contract is concluded must be licensed;
• accumulation of benefits. In the case of receipt of material resources received from pension benefits, these material resources are not taxed.

Tax deduction for retirees.

The law establishes the right of all payers of income tax to receive a tax deduction. Tax deduction can be provided in the following forms:

• tax is not paid on part of the income;
• part of the tax already paid is returned. This is possible if the taxpayer incurred expenses that are enshrined in the Tax Code of the Russian Federation as the basis for obtaining a tax deduction (for treatment, training, purchase of real estate).

A pensioner who receives contributions from a non-state pension fund is obliged to pay personal income tax. This means, like all taxpayers, he has the right to receive a tax deduction.

Perhaps this is in the following cases:

• when the pensioner's income consists of pension and salary;
• when the pensioner worked and received income from which the tax was paid for three years before receiving the deduction;
• the funds were transferred to a non-state fund or to a part of the funded pension of the state fund.

Pensioners receive income in the form of social payments from state and non-state organizations. In most cases, they are exempted from paying income tax at a rate of 13%. If the pensioner's income, in the form of a pension, is taxed. Then he has the right to receive benefits - a tax deduction.

Contrary to the prevailing opinion, reaching the retirement age is not a reason for the termination of tax payments to the state. In Russia, elderly people are often forced to pay taxes on an equal basis with young people. For this category of the population, there is a fairly extensive list of benefits and exemptions from payments. In this article, we will consider in more detail what taxes pensioners do not pay.

It would seem that defining this category is simple. According to the majority of citizens, pensioners are people who have reached a certain age, which is stipulated by law as a retirement age. On the one hand, it's true, on the other, this definition does not represent all possible exhaustive characteristics. Let's see what citizens on the territory of the Russian Federation are recognized as pensioners.

The citizens listed above are legally retired, and at the same time they differ from the other categories with regard to the payment of taxes.

What taxes are pensioners exempt from?

The trend in our country regarding benefits for the category of citizens who have retired on a well-deserved rest is not rosy. According to incoming information, it is planned to gradually increase the age, which will be considered retirement, and also implies the abolition of some of the benefits provided to them. However, today the current situation is quite favorable for the elderly.

From the beginning, it is imperative to understand that the receipt of benefits is a declarative principle, that is, to become a beneficiary and be exempt from certain payments or simply lower them can only be the one who voices his right. Otherwise, the state will not "run into" indulgence for citizens.

In addition to taxation, pensioners in many cases are entitled to benefits in the form of:

• payment of funds spent on vehicles in the process of leaving to the place of rest for residents of the northern regions;
• payment of overtime leave for citizens of retirement age who continue to work.

Now let's go directly to the consideration of tax incentives.

Property tax exemption

Pensioners who are its tax residents living in Russia are exempted from this payment in favor of the state.

The exemption applies not only to older people who have completed their careers, but also to those who continue to work. In the Tax Code of the Russian Federation, this is spelled out clearly, in article 407. At the same time, the main condition must be observed: pension accruals in favor of a citizen must be paid in the manner prescribed by law, and nothing more. In this situation, from paying property tax old man is exempt, even if it owns the property.

However, remember that in this case, in the absence of a proper application, the retiree will be provided with a tax notice of the need to make a payment. When leaving for a well-deserved rest from work, be sure to notify the tax office of the emerging right to exemption.

Payments are canceled for immovable property:

• garages;
• summer cottages;
• places for storing and maintaining the machine;
• personal libraries;
• rooms and other premises that are used as creative workshops;
• Houses;
• museums not owned by the state,
• atelier for sewing and repairing clothes;
• art galleries;
• living rooms;
• buildings for doing household work, overall size which in total does not exceed 50 meters squared;
• structures built on plots of land used for economic purposes;
• living quarters in an apartment building;
• unfinished objects.

The decision to abolish tax payments on real estate for retirees is valid, but for each type of property in a single copy. Let's give an example. You are retired and own the following properties:

• apartment;
• a small country house;
• parking place.

You are completely legally exempted from payments to the state for the ownership of this property. Now let's imagine that you own:

• small house;
• two apartments in the city center.

It turns out that payment is not expected for the house and one of the apartments, however, for the second one you will have to pay in full, since it repeats in appearance the property you already have.

To receive a tax credit, you must personally go to the tax office of the local pensioner and present your pension certificate. It is this document that is the basis for obtaining benefits and refusal to pay property tax.

Attention! If, before 2015, you already submitted this document to the inspectorate and received a property benefit, then, according to the letter of the law, you are exempt not only from tax, but also from the need to return to the tax office and confirm the status of a pensioner.

In the event that a senior citizen owns two or more objects of the same type, he must submit a personal application to the tax service before November in the year of retirement, which will indicate the property that is exempt from tax. Yes, this decision a citizen can take it personally, but hurry up, because if the application is not submitted before the specified date, the inspection will determine the property object exempted from taxation on its own.

Of course, it is best to "remove" taxation from real estate with the largest area, but you are free to choose any. Along with the provision of a pension certificate, it is mandatory to fill out an application.

When acquiring real estate, only those citizens of retirement age who continue to pursue their career, it turns out, still pay tax on personal income, will be able to achieve the right to "zero" payments to the state budget. Since this deduction is not withdrawn from pensions, only those senior citizens who have left their jobs very recently, that is, they have successfully worked years before buying an apartment, house or other real estate, can get rid of property payments.

The essence of the introduced benefit is as follows: the recipient of the pension can receive the remaining property tax deductions for individuals redistribute for past tax periods. Let's give an example. You are a pensioner and have purchased a house outside the city. As soon as you officially registered as an owner, it became possible to return part of the money spent through a deduction. In simple terms, you are entitled to return a certain part of the amount that went to pay income tax, which was deducted before the acquisition of a real estate object.

It is possible to receive a property deduction only in some cases, when purchasing:

• Houses;
• rooms;
• apartments in an apartment building;
• parts of one of the listed objects (shares);
• land for building a house or cottage;
• land with a residential building.

At the same time, property deductions can be obtained not only as funds to cover part or all of the expenses incurred during the purchase, but also to pay off interest on a target loan (for example, a mortgage). Pensioners can receive this deduction for as much as 36 months, that is, three calendar years that have passed before the moment the balance of the property deduction appears.

What amount should you claim

Determining the size of the potential payment to a pensioner who owns some real estate depends on how much the total amount spent on the purchase or construction of the facility will be.

According to the letter of the law, the maximum return for the purchase of housing is 2 million rubles, and for the construction of 3 million rubles. The same figure of 3 million limits the receipt of state compensation for the repayment of loan interest, and it does not matter whether the property was eventually acquired, or the loan was taken on construction works... This limitation has been in effect since 2014.

Here is an example of calculating the property tax deduction. Imagine that you are a retiree who continues to work. Last year, you purchased and registered as property a country house, the price of which was 2 million rubles. According to the letter of the law, you have the right to receive a tax deduction for the maximum amount of this amount of income. The size tax rate standard and is 13%, therefore, the following amount will be returned to the wallet: 2,000,000 * 13% = 260,000 rubles.

Imagine now that your income from 2013 to 2016 was in rubles, respectively:

• 300 000;
• 320 000;
• 410 000;
• 508 000.

It turns out that at the onset of 2017, you will be able to receive a tax deduction for the past 12 months of 2016 and the remaining amount to be transferred to the years preceding it, up to 2013, for the amount of income at your disposal. They are obliged to return 200,000, it turns out for 2013 it will be 39,000, then 41,600, 53,300, 66,000. These values ​​were obtained by multiplying the above payments by the tax rate of 13%.

All income received from 2013 to 2016 must be deducted from the amount in due 2,000,000. The pensioner can count on the resulting balance in the future, if there is a source of enrichment, which will be taxed on the income of an individual.

Income tax exemption

It cannot be said that pensioners are completely exempt from income tax payments, this information does not correspond to reality. However, in this case, senior citizens of the country have the right to use the benefits. So, in 2017, the income of pensioners received from the following sources is not subject to taxation:

• from the state, in the form of pension payments;
• insurance state compensation;
• periodically increasing payment to insurance compensation;
• funded pension;
• various official surcharges established by law;
• material assistance from the former place of work;
• medicines purchased at the expense of the former place of work;
• money and things received as a gift;
• paid sanatorium vouchers on behalf of the employing organization;
• disability payments.

For all the listed sources, the tax-free amount is up to 4 thousand rubles for 12 months.

Transport tax incentives

This payment belongs to the category of local, its characteristics are determined by the authorities of specific regions of the country. Payment of these deductions is mandatory. According to the law, vehicle owners who are officially registered in this role must pay vehicle tax.

Deductible vehicles:

• cars;
• motorcycles;
• scooters, etc.

The following categories are exempt from this payment.

1. Disabled people traveling in specially equipped vehicles.
2. Boats equipped with oars or motors up to five "horses".
3. Population, which according to the program social protection received from specialized bodies means of transportation, the motor power of which does not reach a hundred "horses".

The tax base for making payments of transport deductions is the amount of horsepower in the engine of vehicles.

Whether a pensioner will pay the tax or will be exempted from paying it is up to the regional authorities of each constituent entity of the Russian Federation. To find out how things are in your area, consult with the tax office, which you belong to according to your place of residence. If the answer is yes, you will have to draw up a statement about the request for this benefit, confirm your right to it and forget that the car is subject to deductions in favor of the state.

Land tax incentives

The tax on owned land is local, as are most other government deductions. According to the tax code, the federal budget has a list of beneficiaries who are not required to transfer payments to it, while people who have reached retirement age are not included in this category, therefore, they are not exempt from payment. However, we are talking exclusively about the federal level. Regional (local) authorities can establish, through the publication of appropriate regulations, benefits for this category of citizens regarding payments to the municipal treasury.

You can get information about whether these benefits have been introduced for pensioners who are in the territory of your residence, you can contact the tax office or the regional administration. If you receive a positive answer, you can activate your right and receive benefits in a standard way, in the presence of two main documentary elements:

• pension certificate;
• statements from a citizen.

From the article on our portal you can learn more about the land tax for pensioners. Let's consider what categories of beneficiaries exist, as well as the general procedure for granting benefits.

Additional benefits for retirees

In addition to tax exemptions, the state helps retirees by providing benefits of a different nature. Let's take a look at the most useful ones.

Granting additional leave

Granting additional leave is a benefit that is provided to a pensioner along with exemption from certain payments.

Additional benefits for pensioners - a serious help

This means an exclusively unpaid vacation, which an elderly person will spend at the expense of his available funds, because salary is not saved. This increase in days off from work can be received by:

• WWII veterans (no more than a month and five days in 12 months);
• citizens who have reached retirement age (plus two weeks in 12 months);
• citizens who have reached retirement age and are disabled (plus 2 months).

By the way, compensation for travel expenses spent on vacation travel is also carried out. In this case, the state will pay the costs to pensioners living in the extreme northern regions or territories with the same living conditions. At the same time, citizens must be unemployed and receive insurance compensation for old age or the presence of a disability.

Payment for such travel is made once for a period of 24 months, that is, two calendar years and only when a trip is made through the territory of the Russian Federation. The benefit does not apply to trips outside its borders, to other countries.

Obtaining this benefit is possible by contacting the local branch of the Pension Fund of the Russian Federation. Be sure to contact the point where you live. Compensation can be obtained in the following two ways:

• immediately in the form of purchased tickets;
• after purchasing tickets, providing documents confirming the costs incurred.

You can contact the PF not directly, but using a multifunctional center that deals with the preparation of all civil documentation. If you want to reimburse the cost of travel tickets, you must contact the authorities in advance, and provide confirmation of the subsequent stay in a sanatorium or other similar institution. A voucher or other document of a similar nature usually acts as a confirmation, for example, an agreement concluded with an organization on the temporary rental of housing, for example, a house on the shore of a lake or a room in a camp site.

According to the rules, there are no special requirements for carrier companies; they can be either private or public. Nevertheless, payment for transport is made only for transportations within the boundaries of the Russian borders, including the Crimean peninsula.

Social assistance from the state

For citizens of retirement age, whose average income is less than the minimum established in the constituent entity of the Russian Federation at the place of residence of the citizen, the state provides for the issuance of social assistance in the form of a pension supplement to the main amount issued. Its size is determined by the difference between the subsistence minimum and the size of pension payments to older non-working citizens. Among other things, some more civil categories that can receive this state support are legally determined.

In order for payments to be added to the pension, you need to write an application to the social protection authorities related to the citizen's place of residence. Some varieties are independently assigned to specific citizens by the local departments of the pension fund.

Let's summarize

As you can see, there are many nuances regarding benefits for pensioners. Unpleasant aspects of the legislation consist in the following points:

• mandatory "declarative" nature of benefits;
• the degree of complexity of collecting the necessary papers and finding out data for people of retirement age.

It is really unpleasant that if a pensioner does not have time to submit an application in time, then in many cases he will have to pay some taxes, while, even without knowing, it is likely that he can get rid of them. In addition, many pensioners are in a state where it is difficult to figure out and go through all the necessary authorities on their own due to their physical condition.

To help them figure it out, and at the same time not leave the house, the state provides an opportunity to consult. Citizens of the country who have reached retirement age can find out information on all issues of interest about taxation by calling the Pension Fund of the Russian Federation. His hotline number is 8-800-775-5445.

In addition, the tax service of Russia is obliged to answer all existing questions. Here is her hotline number 8-800-222-22-22. Calls to these numbers are free of charge, so retirees may not be afraid of receiving substantial telephone bills.

Video - Taxes for Seniors

As a tax, pensioners will pay for the service of the Mir card in the amount of 750 rubles. There are no benefits for them. Note that now senior citizens use social cards is free.

ON THIS TOPIC

The full transfer of pensioners to the cards of the Mir banking system is planned to be completed by July 1, 2020, reports Life.ru. By this time, about 42.7 million plastic cards will be issued. Thus, for a year of service, pensioners will give about 32 billion rubles.

The head of the Federal Antimonopoly Service, Igor Artemyev, offered to receive the necessary money "in cash" as an alternative way of receiving budget payments. However, this will cause a number of inconveniences for retirees.

On the timing of the transfer of all budget payments to banking system"Peace" was announced by the head of the Bank of Russia Elvira Nabiullina and the deputy chairman of the Central Bank Olga Skorobogatova. According to them, all social workers will begin to receive salaries using such cards from July 1, 2018, TASS reports.

We will remind that earlier representatives of a number of large banks sent a letter to the chairman of the Central Bank Elvira Nabiullina with a request not to introduce a mandatory requirement to transfer all budget funds to cards of the Mir payment system. They noted that such a procedure runs counter to antitrust laws, as well as destroys the payment infrastructure and limits the ability of citizens to use their money.