Functions of labor, pension and financial legal relations in the mechanism of formation of pension rights of persons insured in the mandatory pension insurance system
Abstract
During the period of restrictive measures related to the spread of COVID-19, economic entities were in great need of assistance from the state. Assistance was provided, and one of its elements was measures to reduce the rate of insurance premiums for mandatory pension insurance. On the one hand, this reduced the financial burden on employers. But, on the other hand, this has had a negative impact on the pension rights of employees in the mandatory pension insurance system. The reason for this was the strict dependence of the size of the individual pension coefficient — the main element of calculating old-age insurance pensionson the size of insurance premiums. The situation has shown that this is the most vulnerable point of mandatory pension insurance. In a relatively stable economy, this dependence did not manifest itself. Moreover, the close relationship between the pension legal relationship and the financial one is a certain reason to consider the nature of pension provision under mandatory pension insurance exclusively insurance, based only on financial instruments. The events of 2020 showed the vulnerability of the mandatory pension insurance system and the fallacy of the approach to forming pension rights without taking into account the labor-law elements of calculating the amount of the insurance pension. To substantiate the significance of the relationship between labor and pension provision, the author analyzes the mechanism of formation of pension rights, describes the interaction of legal relations: labor, pension and financial for the payment of insurance premiums, in the process of formation of insurance pension rights. Based on the study, it is concluded that it is impossible to reduce the formation of pension rights in the mandatory pension insurance system only to financial instruments (insurance premiums). Insurance premium relationships are important, but they do not perform the main function in this complex process. Pension rights are formed in labor relations, pension rights are implemented in pension legal relations, and financial relations should ensure more accurate accounting of the insured person’s labor contribution.
Keywords:
mandatory pension insurance, insurance premium, preferential tariff, pension rights, interaction of legal relations, function of labor relations
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Articles of "Russian Journal of Labour & Law" are open access distributed under the terms of the License Agreement with Saint Petersburg State University, which permits to the authors unrestricted distribution and self-archiving free of charge.