Establishing the fact of working in special working conditions.

Dear pensioners! Establishing the fact of work in special conditions labor in judicial order- this is something that often happensface in practice our pension lawyers.

Indeed, numerous disputes related to harmful and (or) dangerous working conditions are not always within the framework of labor law, but nevertheless all of them are connected with the upholding by workers of the rights guaranteed to them. Extensive normative base, which goes beyond the scope of labor legislation, makes it difficult to understand the essence of the issue and the ability to protect their rights for workers.

The Labor Code does not contain a definition of what constitutes harmful and (or) dangerous working conditions, but the answer to this question can be found in Art. 14 federal law dated December 29, 2913 "On a special assessment of working conditions."

Generally speaking, harmful working conditions (third class) are working conditions under which the levels of exposure to harmful and (or) dangerous production factors exceed the levels established by the standards (hygienic standards) of working conditions, further division into subclasses is due to the degree of impact of production factors on the worker's body and the likelihood of occupational diseases.
It would be a mistake to believe that harmful working conditions are found only in manufacturing enterprises. Order of the Ministry of Health and social development dated April 12, 2011, No. 302n “On approval of the Lists of harmful and (or) hazardous production factors and work, during the performance of which mandatory preliminary and periodic medical examinations (examinations) are carried out, and the Procedure for conducting mandatory preliminary and periodic medical examinations(surveys) of workers engaged in hard work and in work with harmful and (or) dangerous working conditions, the category of workers exposed to harmful effects includes not only workers in the chemical or processing industries, but also a number of specialties related to the social sphere.
It is quite justified that special benefits are provided for this category of workers in the form of additional holidays, reduced working hours, monetary compensation and early retirement. The Labor Code regulates this issue in sufficient detail. The fulfillment of the main part of the requirements of labor legislation regarding the provision of benefits to this category of employees is assigned to the employer, and this is where difficulties begin that force employees to go to court to protect their rights.
Disputes, one way or another related to harmful working conditions, can be conditionally divided into several groups.

• The first group of disputes. It includes the main part of the claims, and it is connected with the non-payment of cash payments in the form of compensation for harmful working conditions.
• The second group of disputes. Recognition of the very fact of performing work with harmful working conditions, giving the right to preferential pension provision.
• The third group of disputes is closely related to the second group of disputes, but claims are brought not against the employer, but against the Pension Fund management for refusing to include periods of work associated with exposure to seniority. harmful factors. The cases classified in this group are not labor disputes, they relate to disputes from violations of pension legislation, but the reason why they are still considered in this article is that they affect the rights of workers in connection with the implementation of harmful and ( or) hazardous work.
• The fourth group of disputes. This may include almost single claims related, for example, to the claim for compensation for moral damage in connection with an occupational disease or claims for the issuance of milk for harmfulness.

Let's consider all groups in more detail.
FIRST GROUP OF DISPUTES - As mentioned above, the obligation to pay compensation to employees for harmful working conditions rests with the employer. However, in judicial practice there are cases when employers do not fulfill this obligation, depriving employees of the payments due to them.
Arbitrage practice. Decision of the Barabinsky District Court of the Novosibirsk Region dated July 24, 2013
Baraba transport prosecutor in the interests of Sh.L.V. appealed to the court with a statement of claim against the National Healthcare Institution “Nodal Hospital at st. Barabinsk OAO Russian Railways” and asked to oblige the defendant to pay Sh.L.The. additional payment for harmful and dangerous working conditions for the period from 06/01/2010 to 12/31/2012 in the amount of 15% of the basic salary.
Thus, during the audit, it was established that Sh.L.V. has been in office since November 1, 2009. From the same date until December 31, 2012 Sh.L.V. additional payment for harmful and difficult working conditions was not illegally paid, since by order of the chief physician of the NHI “Nodal Hospital at st. Barabinsk JSC "Russian Railways" dated March 29, 2010, it was canceled with reference to the Order of the Ministry of Health and Social Development Russian Federation dated October 28, 2008 No. 598n, which is not lawful, since, according to the explanation of the Ministry of Labor and social protection dated 01.10.2012 “On the procedure for providing workers employed in work with harmful and (or) dangerous working conditions with reduced working hours, annual additional paid leave, increased wages, in accordance with paragraph 1 of the Decree of the Government of the Russian Federation of 20.11. 2008 No. 870 ”to employees employed in workplaces with harmful and dangerous working conditions, based on the results of the certification of workplaces for working conditions, compensation should be provided not lower than those specified in clause 1 of this Decree. Surcharges can be reduced or withdrawn only based on the results of workplace certification. At the same time, certification of workplaces was not carried out until April 2013.
Representatives of the respondent - NUZ "Nodal Hospital at st. Barabinsk JSC "Russian Railways" - the stated claims were not recognized, the court was explained and indicated in written objections to the stated requirements and additions to them that the allowance for working in harmful and difficult working conditions was made to employees of the NHI "Nodal Hospital at the station Barabinsk JSC "Russian Railways" on the basis of the Order of the Ministry of Health of Russia dated October 15, 1999 No. 377, which became invalid in accordance with the Order of the Ministry of Health and Social Development dated October 28, 2008 No. 598n. The allowance was made in the amount of 15% of the basic salary until May 31. 2010 and was canceled from 06/01/2010 by Order No. 118 - without attestation of the workplace. This issue was resolved by a commission, taking into account the opinion of the chairman of the trade union organization, the workers were notified two months in advance. The defendant voluntarily recalculated wages (compensation for work in hazardous conditions) from DD.MM.YYYY to 31.12.2012 to employees, including Sh.L.V., in the amount of 4% tariff rate(salary).
When deciding to reduce the percentage of the surcharge, the employer did not take into account the clauses of the employment contract regulating the payment procedure, that is, the parties had previously agreed on these conditions and the reduction in the amount of compensation based on the order is a unilateral change in the terms of the employment contract.
Thus, in deciding this case, the court found a violation of the current Labor Code, namely Art. 72, which prohibits a unilateral change in the terms of an employment contract in the form of a change in the amount of the surcharge from fifteen percent to four.
The claim was satisfied by the decision of the court.
SECOND GROUP OF DISPUTES - In order to receive benefits provided by labor legislation, persons employed in work with harmful and (or) dangerous working conditions, it is necessary to establish the very fact of performing such work.
As practice shows, even the fact that the work belongs to the category of harmful and (or) dangerous does not guarantee that the period of work on harmful production will be recognized as such. For example, in this case.
Arbitrage practice. Decision of the Federal Court of the Avtozavodsky District of Togliatti dated November 28, 2011
The plaintiff asks to recognize the performance of work as a painter in special working conditions with the use of harmful substances not lower than the third hazard class and employment of at least 80% of working time during periods of work from DD.MM.YYYY to DD.MM.YYYY and from DD.MM. YYYY according to DD.MM.YYYY at AvtoVAZ OJSC, as she worked with paints, fillers and varnishes containing benzene, methanol, toluene, xylene, with a spray gun for tubeless painting indoors. The plaintiff was granted additional paid leave and was given a special suit and shoes. She has the right to early appointment of an old-age labor pension.
The representative of JSC AvtoVAZ, the defendant, does not agree with the claim, since, according to the List of Professions approved in 1992, in 1995 in the Department of Development of JSC AvtoVAZ, in shop 3834, where the plaintiff worked, the profession "painter" is not available. During the specified periods of work, the plaintiff did not have full employment when performing work with the use of substances not lower than the third hazard class. According to work instructions The plaintiff, as a house painter, had to perform work on painting various surfaces, pasting walls with wallpaper, facing with ceramic and other tiles, plastering and priming walls, and cleaning the premises after repair work. This work does not apply to work with substances not lower than the third hazard class. The defendant agrees that the plaintiff had contact with harmful substances during the performance of work, due to which she received a surcharge of 16%, extra days holidays.
During the consideration of the case, the court took into account the arguments of the defendant's representative and came to the conclusion that the plaintiff really worked with substances not lower than the third hazard class, but less than 80% of the working time, on the basis of which the claim was dismissed.
The calculation of time, when determining the period of work with harmful and (or) dangerous working conditions, is very important, since only work performed continuously, that is, for a full working day for the entire period of work with harmful and (or) dangerous working conditions, is included in the length of service, which is directly stated in paragraph 4 of the Decree of the Government of the Russian Federation of July 11, 2002 No. 516.
THIRD GROUP OF DISPUTES - Disputes from this group are very often considered in courts, and with a favorable outcome for the plaintiff, but there are exceptions.
Arbitrage practice. Cassation ruling of the Judicial Collegium for Civil Cases of the Belgorod Regional Court dated February 13, 2012 in case No. 33-81-17.
M.V.N. from 02/01/2001 to 07/20/2003 he worked in Moscow as a blacksmith. In fact, he performed work as a hand-forged blacksmith. In his opinion, as of November 10, 2010, the work experience as a hand-forged blacksmith was more than eight years, which gave him the right to receive an early retirement pension in accordance with paragraphs. 1 p. 1 art. 27 of the Federal Law "On labor pensions in the Russian Federation" at the age of 52. However, the pension authority refused to assign a pension.
The case was initiated by the lawsuit of M.V.N., who asked to recognize the fact of working as a blacksmith of hand forging in M. in the period from 02/01/2001 to 07/20/2003 with full-time employment, recognizing his right to early labor old-age pension, obliging the defendant to set off the special length of service, giving the right to a preferential pension, the above period of work as a blacksmith of hand forging in the company and oblige the Pension Fund of the Russian Federation in the Chernyansky district to assign him an early labor old-age pension from 10.11.2010 G.
The representative of the defendant did not recognize the claim, referring to the fact that the plaintiff was hired and fired as a blacksmith. An observational case against M. was not started. Individual Information for employees were given only with a general experience without indicating the benefit code.
The court decision dismissed the claim.
At the hearing it was correctly established that M.The.N. did not submit according to Art. 56 of the Code of Civil Procedure of the Russian Federation of evidence confirming the performance in the period from 02/01/2001 to 07/20/2003 of work as a hand-forged blacksmith. The fact that he worked as a blacksmith during the disputed period of time does not give him the right to early appointment of a labor pension, since this position is not named in List No. 1.
The references in the complaint to the fact that the plaintiff actually performed work as a hand-forged blacksmith during the disputed period of time are not substantiated.
The testimony of witnesses A. and Sh. cannot serve as evidence of the actual performance of the work of a hand-forged blacksmith, since this evidence is inadmissible (Article 60 of the Civil Procedure Code of the Russian Federation). According to paragraph 3 of Art. 13 of the Federal Law “On Labor Pensions in the Russian Federation”, in some cases, it is allowed to establish the length of service on the basis of the testimony of two or more witnesses in case of loss of documents and for other reasons (due to their careless storage, deliberate destruction, and similar reasons) through no fault of the employee. The nature of the work is not confirmed by the testimony of witnesses. The nature of the work refers to the features of the conditions for the implementation of the labor function. A feature of the conditions for the implementation of the work of a blacksmith is manual forging.
The decision of the Chernyansky District Court of the Belgorod Region dated November 25, 2011 on the claim of M.V.N. to the Office of the Pension Fund of the Russian Federation in the Chernyansky District on the establishment of the fact that the work was performed by a hand-forged blacksmith and the recognition of the right to an early retirement pension for old age was left unchanged, the cassation appeal was not satisfied.
THE FOURTH GROUP OF DISPUTES - As already mentioned, this includes rather rare cases, such as the claim for compensation for moral damage in connection with an occupational disease.
Arbitrage practice. The case was considered by the Judicial Collegium for Civil Cases of the Irkutsk Regional Court No. 33-621/13.
In support of the stated requirements K.N.N. indicated that he worked for the defendant, labor activity was directly related to work in hazardous working conditions and the presence of unfavorable production factors at the workplace, as a result of which the plaintiff acquired a number of occupational diseases: occupational chronic toxic-dust bronchitis of the second stage, unstable remission, secondary bronchial asthma of moderate severity, the stage of clinical manifestations, chronic compensated cor pulmonale. Indicates that, as a result of an occupational disease, he experiences severe moral and physical suffering, expressed in weakness, severe shortness of breath, constant use of medications, and sleep disturbance.
He asked the court to recover from LLC "R" in favor of the plaintiff compensation for non-pecuniary damage, the costs of paying for the services of a representative.
The court of first instance partially satisfied the claims, taking into account all the actual circumstances of the case, the degree of loss of the plaintiff's professional ability to work, the severity and nature of his occupational disease, his state of health, and the employer's degree of guilt.
The decision of the Bratsk City Court of the Irkutsk Region dated October 25, 2012 in this case was left unchanged, and the appeal was not satisfied. Disputes related to harmful and (or) dangerous working conditions are not always within the framework of labor legislation, but they are all related to the upholding by workers of the rights guaranteed to them. A large regulatory framework, which, as already mentioned, goes beyond the scope of labor legislation, significantly complicates the understanding of the essence of the issue and the ability to protect their rights for workers.
In most cases, refusals from pension funds when an employee applies for early retirement are due to the lack of documents confirming the length of service. Perhaps, during the period of employment, this is not given importance, employees replace absent colleagues, work overtime, perform work not provided for by their employment contracts - all this remains without proper registration and at the time of applying to the Pension Fund becomes the reason for refusal. It is not always possible to confirm one's case in court, since each party must prove the circumstances to which it refers as the basis for its claims and objections.

Additional deductions to the Pension Fund for work in hazardous working conditions. Our organization received an application from former employee, who was accepted on 03/12/2014 and dismissed on 03/11/2016. He asks to make deductions (which our organization did not make during the period of his work) to the Pension Fund of the Russian Federation for working in hazardous working conditions. The employee was hired as a manual welding electric welder of the 4th category . However, during his work in the organization of welding work, he spent less than 80% of his working time from the full labor day.How can our organization document the fact that an employee works as an electric welder less than 80% of the working time of a full working day?

It is possible to confirm that an employee was engaged in hazardous work for less than 80 percent of the working time by an employment contract, job description, time sheet. To confirm the employment of an employee during the working day, extracts from orders (on hiring, transfer, dismissal) and personal accounts can also be confirmed. The obligation to document the fact that an employee works as an electric welder for less than 80% of the working time of a full working day in this case is not established by law. There is no official confirmation of this fact. It is necessary to document the employee's right to early retirement, that employees are employed in harmful conditions for at least 80 percent of their working time.

How to keep track of working time

Time sheet

A record of actual hours worked must be kept for each employee.

The organization may, at its option:

• use unified forms to account for the actual time worked, if approved by the head of the organization in the order for accounting policy;
• apply independently developed forms approved by the head (provided that they contain all necessary details provided for by Part 2 of Article 9 of the Law of December 6, 2011 No. 402-FZ).

The following standard forms are provided for recording actual hours worked:

• timesheet and payroll calculation (form No. T-12);
• time sheet (form No. T-13).

The employer may choose to use one of these standard forms or use a self-designed form. There are no restrictions on this account in the current legislation.

The time sheet is filled in by an authorized employee. Typically, this is a member of the Human Resources Department. If the timesheet for each structural unit conducted separately, the responsible employee for maintaining the time sheet is appointed by the head of his order. This follows from part 4 of article 91 of the Labor Code of the Russian Federation.

The Fund told how to pay contributions under the new tariffs

What questions about additional tariffs did the Fund answer?

Situation	Explanations of the St. Petersburg branch of the PFR	Comment "UNP"
Working conditions of an employee holding a position from the lists or, based on the results special evaluation considered acceptable or optimal. Should such employees reflect preferential service in section 6 of the calculation of RSV-1?	No, do not reflect. Under acceptable or optimal working conditions, the additional tariff is zero. However, the company has the right to pay contributions voluntarily at fixed rates of 4 or 6 percent. Then the employees will retain the right to preferential service, and the benefit code must be shown in section 6 of the RSV-1 calculation (published on page 4 of the northwestern tab)	Preferential service is allocated with a preferential code in column 5 of subsection 6.8 of the calculation of RSV-1, for example, 27–2, if the employee is employed in work from list 2. An additional line in column 5 of subsection 6.8 must record the position code of the list of privileged professions. In subsection 6.7, you must show the amount of payments subject to contributions. And with differentiated tariffs in column 3 of subsection 6.7, you must also fill in the code of working conditions. For example, B3.1 - the class of working conditions is harmful, subclass 3.1
Controllers from the FIU conduct an on-site inspection. How can a company confirm that employees' positions qualify them for early retirement?	It is necessary to document that employees are employed in hazardous conditions for at least 80 percent of their working time. After all, it is in this case that employees are entitled to an early pension (paragraph 5 of the resolution of the Ministry of Labor of Russia dated May 22, 1996 No. 29). And the company, accordingly, pays additional contributions for them (letter dated 03.03.14 No. 19-02-146 / 3318)	The condition that employees work 80 percent of their working time in hazardous work is safer to include in the employment contract and job description. IN job description a detailed list of works is also important, which will allow controllers to conclude that the employee is constantly busy at work in harmful conditions

PFR Letter No. LCh-25-26/18450 dated November 20, 2013

By general rules the main condition for granting the right to early appointment of a labor pension for the starosta is constant full-time employment in certain industries (at work), in organizations (institutions), in professions and positions (approved by a decree of the Government of the Russian Federation of July 11, 2002 No. 516).
For certain professional categories of employees, taking into account the specifics of the activities carried out, special conditions are provided for granting the right to early retirement, for example, for flight personnel based on flying hours, for teaching staff- when performing the study load for the rate wages (official salary) etc.

Starting from January 1, 2013, for persons employed in jobs provided for in subparagraphs 1-18 of paragraph 1 of Article 27 of Federal Law No. 173-FZ, periods said work are subject to inclusion in the relevant length of service subject to all established conditions, including when paying an additional rate of insurance premiums in accordance with Article 33.2 of the Federal Law of December 15, 2001 No. 167-FZ "On Compulsory Pension Insurance in the Russian Federation".
The procedure for confirming periods of employment in the relevant types of work, as well as the requirements for documents submitted for establishing an early pension, are determined by Federal Law No. 173-FZ, Rules for calculating and confirming the length of service for establishing labor pensions, approved by a decree of the Government of the Russian Federation of July 24, 2002 No. 555 (hereinafter - Rules No. 555), the Procedure for confirming periods of work giving the right to early appointment of an old-age labor pension, approved by order of the Ministry of Health and Social Development of Russia dated March 31, 2011 No. 258n (hereinafter - Procedure No. 258n).
The periods of work prior to the registration of a citizen as an insured person in accordance with the Federal Law of April 1, 1996 No. 27-FZ "On individual (personalized) registration in the system of compulsory pension insurance" are confirmed by documents issued in the prescribed manner by employers or the relevant state (municipal) authorities, and after registration - on the basis of information from individual (personalized) records.
The main document confirming the periods of work prior to registration as an insured person is a work book. Under certain conditions, these periods can be confirmed by other documents, as well as testimonies in the manner prescribed by Rules No. 555 and the Rules for maintaining work books, preparing work book forms and providing employers with them, approved by Decree of the Government of the Russian Federation dated April 16, 2003 No. 225. At the same time, the nature of the work is not confirmed by witness testimony (paragraph 3 of Article 13 of Federal Law No. 173-FZ).
Information about the name of the profession or position contained in work book, is sufficient to establish periods of work giving the right to early appointment of an old-age labor pension, if the legislation does not provide for additional factors(except for the names of professions and positions, names of institutions) for the appointment of this pension. In necessary cases, extracts from orders (on hiring, transfer, dismissal) and personal accounts can confirm the permanent employment of an employee for a full working day.

If there is information about combining professions (positions), the periods of such work are subject to clarification to establish the duration of employment in the combined profession (position) in order to determine the right to early retirement and the need to apply paragraphs 5 and 6 of the clarification of the Ministry of Labor of Russia dated May 22, 1996 No. 5. At the same time, the percentage of working time in a combined profession (position) cannot be made dependent on the amount of wages. It should be noted that for the periods of work before January 1, 1992, when applying Lists No. 1 and No. 2, specific issues can be resolved taking into account the resolution of the USSR State Committee for Labor and the Secretariat of the All-Union Central Council of Trade Unions dated December 27, 1983 No. 308 / 25-67 "On supplementing the clarification State Committee Council of Ministers of the USSR on labor and wages and the Secretariat of the All-Union Central Council of Trade Unions dated April 2, 1976 No. 5/8.
In cases where data on the nature of labor is necessary to determine the right to early retirement benefits, these circumstances must be confirmed by relevant documents containing the required information (Order No. 258n). For example, for divers, employment under water is confirmed by a diving book; for employees of the flight crew, flying hours - a flight book.
If the information contained in the submitted documents does not allow establishing the compliance of the work performed with the requirements of the law or does not correspond to the data of individual (personalized) accounting, as well as in case of improper execution of documents (lack of date and number, grounds for issuance, etc.), the territorial body of the PFR has the right to request additional documents, send appropriate requests to archival institutions, as well as to organizations where the citizen worked, or conduct a documentary check.
When making inquiries or when conducting documentary checks, it should be determined which legally significant facts must be confirmed.
Documents that served as the basis for the issuance of a certificate by the employer may be subject to verification. At the same time, the list of documents on the basis of which it is possible to confirm the criteria established by the pension legislation is determined taking into account the specifics of production and working conditions and falls within the competence of the employer.

The worker (welder) is busy welding work(harmful) less than 80% of the working time (2 hours), the remaining 6 hours he works as a mechanic, information is not submitted to the pension for early retirement. Do I need to pay additional insurance premiums?

Answer

Answer to the question:

Unfortunately, there is conflicting opinion on this issue. arbitrage practice. And the Ministry of Labor and the Ministry of Finance spoke in favor of paying such contributions.

Add. tariffs apply about organizations and entrepreneurs that make payments to employees employed in the work specified in paragraphs 1-18 of part 1 of article 30 of the Law of December 28, 2013 No. 400-FZ (taking into account list 1 approved by the Decree of the Cabinet of Ministers of the USSR of January 26, 1991 No. 10, And , work in which gives the right to the appointment of an early old-age pension ).

Attention: from January 1, 2014, the degree of workplace safety is determined exclusively in the form of a special assessment of working conditions in accordance with federal laws of December 28, 2013 N 426-FZ "On a special assessment of working conditions" and N 421-FZ "On amendments to certain legislative acts of the Russian Federation in connection with the adoption of the Federal Law "On the special assessment of working conditions. Documents that regulate the procedure for certification of workplaces when a special assessment of working conditions is carried out are not applied (Letter of the Ministry of Labor of Russia dated 04/08/2014 No. 15-4 / V-366 On the application of regulatory legal acts in the field of assessing working conditions).

On your question, the court stated the position: Based on the fact that the right to a pension due to special working conditions are employees who are constantly engaged in the performance of controversial work during the full working day (at least 80 percent of working time), recognizing that employees in respect of whom additional insurance premiums have been accrued at an additional rate , were employed at work for less than 80 percent of the working time, that is, during part-time work, the courts of appeal and cassation came to the conclusion that said employees they do not have the right to early retirement, therefore, the insured does not have the obligation to pay additional contributions (Determination of the Supreme Court of the Russian Federation of February 21, 2017 N 309-KG16-19585 in case N A07-1237 / 2016, Ruling of the Supreme Court of the Russian Federation dated February 13, 2017 No. 304-KG16-20142, A67-887 / 2016 )

But earlier the Ministry of Labor gave the opposite explanation: Letter of the Ministry of Labor of Russia dated July 6, 2015 No. 17-3 / V-331 And the courts apply this clarification: Judgment Arbitration Court of the Krasnoyarsk Territory dated 07/06/2017 No. A33-4194 / 2017

See also the position of the Ministry of Finance of Russia in the Letter of the Ministry of Finance of Russia dated March 21, 2017 No. 03-15-06 / 16239 On the imposition of insurance premiums on various payments to employees: “ If an employee employed in work with harmful, difficult and dangerous working conditions, named in paragraphs 1-18 of part 1 of Article 30 of Federal Law No. (subclasses) of working conditions based on the results of attestation of workplaces or a special assessment of working conditions, or there are no results of attestation and a special assessment of working conditions, insurance premiums are calculated by the payer of insurance premiums from all accrued this month in favor of this employee payments and remuneration at the relevant additional tariffs provided for in Article 428 tax code, in proportion to the number of days (hours) when the employee was considered employed at the relevant workplace, in the total number calendar days(hours) of the reporting month.»

We would like to draw your attention to the fact that in accordance with the rules of work of the expert support of the Sistema Kadry KSS, we provide consultations only on issues related to personnel office work And labor law. Preparation of answers on accounting, reporting, application of insurance premiums is not our subject, so we cannot provide a proper answer expert assessment. For a more detailed answer on accounting issues, we advise you to contact the BSS "System Glavbuh . Thank you for your understanding and thank you for contacting us.

Details in the materials of the BSS System:

Lyubov Kotova, Head of the Division for Regulatory and Legal Regulation of Insurance Contributions of the Tax and Customs Policy Department of the Ministry of Finance of Russia

How to calculate

It is necessary to accrue insurance premiums at additional rates for pension insurance for payments to employees who are employed:

 at underground works, at works with harmful working conditions and in hot shops (subparagraph 1, paragraph 1, article 30 of the Law of December 28, 2013 No. 400-FZ, list No. 1, approved by the Resolution of the Cabinet of Ministers of the USSR of January 26, 1991 No. 10 );

 on, specified in subparagraphs 2-18 of paragraph 1 of Article 30 of the Law of December 28, 2013 No. 400-FZ. If any of these works are included in those giving the right to early retirement, it is necessary to accrue insurance premiums at additional rates only from the income of the employees indicated in them.

How much to pay additional contributions

The amount of additional tariffs depends on whether the organization has carried out a special assessment of working conditions or attestation of workplaces. The methodology for conducting a special assessment of working conditions was approved by order of the Ministry of Labor of Russia dated January 24, 2014 No. 33n.

If the organization has not carried out either a special assessment of working conditions or attestation of workplaces, apply insurance premiums, which are established by paragraphs 1 and 2 of Article 428 of the Tax Code of the Russian Federation.

Has the organization carried out a special assessment of working conditions and, based on its results, certain classes (subclasses) of working conditions have been established? Then apply from paragraph 3 of Article 428 of the Tax Code of the Russian Federation.

The results of the previous certification of workplaces are equated to the results of a special assessment of working conditions. Until December 31, 2018, they can also be used by defining special additional rates. For this, three conditions must be met:

 attestation of workplaces has been carried out, and its results have been formalized in accordance with the rules approved by the orders of the Ministry of Health and Social Development of Russia dated April 26, 2011 No. 342n or dated August 31, 2007 No. 569;

 Attestation results were issued no later than December 31, 2013 (letter of the Ministry of Labor of Russia dated March 13, 2014 No. 17-3/B-113);

 according to the results of certification, working conditions at the workplace are recognized as harmful or dangerous;

 The results of workplace attestation have not expired.

Attention: from January 1, 2014, the degree of workplace safety is determined exclusively in the form of a special assessment of working conditions in accordance with the Law of December 28, 2013 No. 426-FZ. Documents that regulate the procedure for attestation of workplaces when a special assessment of working conditions is carried out are not used (letter of the Ministry of Labor of Russia dated April 8, 2014 No. 15-4 / B-366).

It is allowed to apply the results of previous certification of workplaces, determining the amount of additional tariffs, because the classification of working conditions itself did not change with the release of the Law of December 28, 2013 No. 426-FZ. That is, correctly executed job attestation cards must indicate the same classes and subclasses of working conditions that are provided for in paragraph 3 of Article 428 of the Tax Code of the Russian Federation.

Consequently, for payments to employees employed in these jobs, pension contributions must be accrued at differentiated additional rates. If the working conditions are recognized as dangerous (class 4), the payments are subject to additional pension contributions at the rate of 8 percent. If working conditions are recognized as harmful, then, depending on the subclass of working conditions (3.1-3.4), charge contributions at rates from 2 to 7 percent.

Attention: if working conditions are recognized as optimal or acceptable based on the results of certification of previous years, charge additional pension contributions at fixed rates of 6 or 9 percent. It is impossible to apply zero tariffs for additional pension contributions in such a situation.

The benefit can only be used if the optimal or permissible working conditions are confirmed by the results of a special assessment conducted in accordance with the Law of December 28, 2013 No. 426-FZ. This follows from the provisions of Part 5 of Article 15 of the Law of December 28, 2013 No. 421-FZ.

Pension contributions for additional tariffs are calculated regardless of the amount of payments since the beginning of the year. Limits do not apply here. This procedure follows from paragraph 5 of Article 421 of the Tax Code of the Russian Federation. This is also true for employees who have taken early retirement but continue to work.

When an employee is fully employed in harmful (dangerous, difficult) working conditions, calculate additional pension contributions from all payments that are included in the calculation base in accordance with paragraph 1 of Article 421 of the Tax Code of the Russian Federation.

If during the month the employee did not work in harmful (dangerous, difficult) conditions, do not accrue additional pension contributions for payments in his favor.

How to calculate additional contributions if the employee is employed in both normal and harmful conditions

In general, a separate labor contract is concluded with a part-time worker (Article 60.1 of the Labor Code of the Russian Federation). If such an agreement provides for the performance of work in harmful (dangerous, difficult) working conditions, then payments accrued under this agreement are subject to additional pension contributions for common grounds. For payments to part-time workers for the performance of work under normal conditions, additional pension contributions are not charged.

The procedure for calculating insurance premiums depends on the period during which the employee combines different activities and what length of service is taken into account for early retirement.

Harmful and ordinary conditions during the month. It happens that during the month the employee is busy both in normal and in harmful (dangerous, difficult) working conditions. At the same time, the time of employment in normal working conditions is not included in the length of service for early retirement. In this case, accrue additional pension contributions from all taxable payments. However, in the calculation base, include only payments for the time actually worked by the employee in harmful (dangerous, difficult) conditions.

For example, an employee who combines work with harmful and ordinary working conditions needs to accrue pension contributions at an additional rate from all monthly payments, including an additional payment for combining professions. This must be done in proportion to the number of days worked by him in harmful conditions (such a combination must be formalized).

Different types of hazardous work that belong to different classes (subclasses) of working conditions

An employee may be employed during a month in several hazardous jobs that belong to different classes (subclasses) of working conditions. In this case, accrue additional pension contributions from all taxable payments. However, in the calculation base for each type of work, include the amount of payments in proportion to the number of days (hours) when the employee was employed at each workplace (letter of the Ministry of Finance of Russia dated March 21, 2017 No. 03-15-06 / 16239).

Harmful and ordinary conditions during the day. An employee can combine work in normal and hazardous conditions during the day. Then additional rates of insurance premiums are applied to that part of the payments that corresponds to the number of hours actually worked in harmful conditions.

How to calculate contributions if within a month an employee was transferred from harmful work to the usual

Sometimes an employee needs to be temporarily transferred from a hazardous job (with the right to early retirement) to one where there are no adverse factors. For example, you need to transfer a pregnant woman to an easier job. In such circumstances work time included in the preferential seniority, which gives the right to early retirement.

And insurance premiums for additional tariffs in such a situation, calculate from all accrued payments and rewards for the month. Regardless of the number of days (hours) actually worked in harmful, difficult and dangerous working conditions.

Attention: earlier such conclusions were confirmed in paragraph 12 of the letter of the Pension Fund of the Russian Federation of December 30, 2013 No. NP-30-26 / 20622, the letters of the Ministry of Labor of Russia of July 6, 2015 No. 17-3 / V-331, of May 16, 2014 No. 17-3 / V -210, April 11, 2014 No. 17-3/B-151, May 29, 2013 No. 17-3/878, April 29, 2013 No. 17-3/10/2-2415 and April 23, 2013 No. 17-3 /10/2-2309, March 13, 2014 No. 17-3/B-113, May 29, 2013 No. 17-3/878. However, since 2017, the procedure for paying insurance premiums has already been regulated by tax legislation. Only the Ministry of Finance and the Federal Tax Service of Russia have the right to give clarifications on the application of tax legislation. Therefore, the explanations of the Ministry of Labor of Russia and the Pension Fund of the Russian Federation cannot be applied. Until new clarifications appear, we recommend that you contact the IFTS with a request.

An example of the distribution of payments to an employee for the calculation of insurance premiums at an additional rate

In January A.S. Kondratiev worked for 10 days in difficult working conditions, 7 days - in normal conditions. Payments in favor of Kondratiev for the month amounted to 41,000 rubles, including:

 salary - 30,000 rubles;

 bonus based on the results of work for the previous year - 5000 rubles;

 financial assistance - 6000 rubles.

January has 17 working days. Additional insurance rate - 6 percent.

The object of taxation of additional pension contributions are payments to Kondratiev in the amount of 37,000 rubles. At the same time, the accountant of the organization included in the calculation base for the calculation of additional contributions:
- salary and bonus in part corresponding to the actual number of working days worked by Kondratyev in difficult conditions;
- financial assistance in the amount of 2000 rubles. (in an amount exceeding 4,000 rubles, in accordance with subparagraph 11, paragraph 1, article 422 of the Tax Code of the Russian Federation).

The calculation base for calculating additional pension contributions is:
37 000 rub. : 17 days × 10 days = 21,764.70 rubles.

The amount of additional pension contributions is equal to:
RUB 21,764.70 × 6% = 1305.88 rubles.

With respect and wishes for comfortable work, Tatyana Kozlova,

Expert Systems Personnel

Not so simple.
Clause 23 of the Regulations on the procedure for attestation of workplaces for working conditions, approved by the Resolution of the Council of Ministers of February 22, 2008 No. 253, states:
Old-age pension for work with special working conditions, additional leave for work with harmful and (or) dangerous working conditions, reduced working hours for work with harmful and (or) dangerous working conditions, increased wages by establishing additional payments for work with harmful and (or) dangerous working conditions, according to the results of attestation, are provided to employees engaged in work with harmful and (or) dangerous working conditions during full working time.
A full working day is understood as the performance of work with harmful and (or) dangerous working conditions for at least 80 percent of the duration of work (shift) established by law.
The employer is obliged to keep records of the working hours worked by the employee in hazardous working conditions. That is, if your electric welder does not work out 80% of the time, then this working day (shift) is not taken into account for the provision of compensation provided for by the results of your certification, and is not included in the length of service giving the right to early retirement. Another example: if an employee works in harmful conditions for 0.5 of the rate according to the schedule - a full week of 3.5 hours, then he does not receive any compensation. If he works at 0.5 rates but alternating a week of 2 full shifts (Monday, Tuesday) and a week of 3 full shifts (Monday, Tuesday, Wednesday), (i.e. 5 shifts in two weeks, this will be 0.5 rates ), then this time will be for all compensations.
Further, since he has list No. 2, the employer is obliged to pay contributions for professional pension insurance from 01.01.2009.
1. How do you keep track of his working time now?
2. Until now, have you enjoyed all the compensation, even taking into account part-time work?
By entering into the instructions an additional amount of work not in the main profession that is not associated with harmful and dangerous working conditions, you thereby reduce the duration of exposure to harmful conditions (80, and then, if it is less than 80%, the employee cannot use the compensation provided by the results You can imagine how you will come and tell him that from such and such a date (at least a month in advance, this is SUT Art. On the other hand, the disorder and the fact that he is not busy with work.
In your case, it's better to divide by two employment contracts: one is an electric welder by profession, the other, for example, an auxiliary worker. Or in one but, prescribe that 3 days a week - he is your electric welder, and 2 days - auxiliary. Keep it in 2 timesheets and then the time (3 days a week as an electric welder) will be taken into account for the provision of compensation for work with harmful working conditions based on the results of your certification.

Case No. - 3117/2015

SOLUTION

IN THE NAME OF THE RUSSIAN FEDERATION

Industrial district court Izhevsk, consisting of:

judge Kochetkova D.V.,

under the secretary Zvereva I.A.,

with;

plaintiff Hot L.A., the representative of the plaintiff Luminarskoy C.The.

representative of the defendant Sozonova E.T.

representative of a third party » Sionina M.V.

having considered in open court a civil case on the claim of Hot LA against the Office of the Pension Fund of the Russian Federation (state institution) in the city of Izhevsk (interdistrict) of the Udmurt Republic on the restoration of pension rights

INST A N O V&L:

The plaintiff filed a lawsuit against the defendant for the restoration of pension rights. He motivated his demands by the fact that -Date- applied for an early insurance pension in connection with the development of the necessary special experience as an electric and gas welder engaged in cutting and manual welding according to paragraphs. 2 p. 1 art. 30 of Federal Law No. 400-FZ “On Insurance Pensions in the Russian Federation” (according to the List No. of industries, jobs, professions, positions and indicators with harmful and difficult working conditions, employment in which gives the right to an old-age pension on preferential terms , approved by the Decree of the Cabinet of Ministers of the USSR of January 26, 1991 No. 10). By decision No. dated -Date-, the defendant refused the early appointment of an old-age insurance pension due to the lack of the necessary special experience.

The plaintiff considers the defendant's decision illegal, violating the rights of the plaintiff, since the following period should be included in the special length of service of the plaintiff: from -Date- to -Date- - as an electric and gas welder On the day of applying for a pension, the plaintiff turned 56 years old, his total length of service was 37 years. The experience recognized by the defendant is 08 years 08 days. On the day of the application to the respondent, the claimant's special experience was 13 years, 1 month, 11 days, which was sufficient for the appointment of a pension at the age of 56.

The defendant's refusal to include in the claimant's special experience the period: from -Date- to -Date- - in the position of an electric and gas welder is justified by the fact that the employer in his certificate dated -Date- No. reflected that for the period of work from -Date- to -Date- employment on work with difficult working conditions accounted for less than 80% of working time.

The plaintiff considers the defendant's refusal to count this period of work as a special length of service necessary for early retirement, since during the period from -Date- to -Data- the plaintiff performed work on a full-time basis, full-time working week, which is directly stated in the same certificate "from -Date- No.

The employer's calculations (an example calculation for 2011 is attached) do not at all reflect the actual workload of manual welding electric welders in jobs with special working conditions - they were carried out with violations, they only show the consumption of materials in the workshop on average and should not serve as a basis for determining the claimant's pension rights. and the Pension Fund (in the course of documentary verification) should not have taken them as the basis for their decisions.

The plaintiff believes that his individual personal account contains incomplete (inaccurate) information about his special insurance experience. The right to an old-age pension was acquired by the plaintiff at the age of 55, with the required total length of service worked out in the relevant jobs (which at the time of applying for a pension was 13 years 1 month 11 days).

Taking into account the clarification of the claims, the plaintiff asks:

1. Recognize the period of work of the plaintiff from -Date- to -Date- as an electric and gas welder in - the period of work giving the right to early retirement;

2. To oblige the defendant to make changes to the individual personal account - to include in the personal account information about the period from -Date- to -Date-, as a period of special insurance experience (as an electric and gas welder engaged in cutting and manual welding), giving the right for early retirement;

3. Recognize the decision of the Office of the Pension Fund of the Russian Federation ( public institution) in the city of Izhevsk (interdistrict) of the Udmurt Republic No. dated -Date- on the refusal to establish a pension to the plaintiff illegal;

4. To oblige the Office of the Pension Fund of the Russian Federation (state institution) in the city of Izhevsk (interdistrict) of the Udmurt Republic to assign an early old-age insurance pension to the plaintiff from the date of the initial application for it - from -Date- g.

The plaintiff also filed a claim for the recovery of legal costs from the defendant.

At the hearing, the plaintiff supported the claims in full. He explained that he worked for an electric and gas welder employed in cutting and manual welding since -Date- of the year they did not count the harmful experience, in April -Date- of the year they cut their salary. He worked throughout the plant, including chemically hazardous areas. He did not appeal against the notification of the absence of the length of service necessary for establishing an early retirement pension, although he did not agree. Regarding the additional payment for the combination, he explained that he was also unloading bags of chemicals, like the rest of the welders, which of them was free at that moment. The fact that in the attestation card of workplaces No. 4-Date-year the list No. and position No. is indicated, and in the attestation card of workplaces No. 6-Date-year the list No. for position No. is indicated, did not attach any importance, just signed.

At the hearing, the representative of the plaintiff supported the claims in full. She explained to the court that, as follows from the certificate No. dated -Date-g., personal accounts, in the part-time mode, the plaintiff did not work, remuneration was made by the time, was not piecework. He believes that, based on the plaintiff's personal accounts, it does not follow that he did not work out the necessary 80% of the working time on the work under the List. The only document, in the opinion of the employer, this circumstance is reflected by the calculation of materials for the workshops: electrodes, propane, oxygen, this calculation is unreasonable, cannot be used as the basis for the conclusion that 80% of the working time is not worked out at work according to the List, the individual contribution to the work of each from workers. The calculation itself is impersonal. How many materials the plaintiff received, what kind of work he did, is not defined. Thus, this calculation is not valid. The plaintiff had previously disagreed with such an account; there had been numerous discussions on this subject with the employer, but the dispute had not been brought to court in other bodies. The fact that the plaintiff did not dispute the information presented does not mean that he did not work out the 80% working time norm. Currently, the plaintiff exercised his right, and appealed to the court. The timesheets contain a note about additional holidays, which corresponds to the fact that the plaintiff worked at a chemical facility. Every year the plaintiff was granted leave of 14 calendar days, thus, the main leave was much more than if the plaintiff did not work under special working conditions. Also from -Date- the plaintiff was provided with additional payment for special working conditions. Failure to provide information by the employer does not relieve him of responsibility, on the basis of the decision of the Constitutional Court of the Russian Federation No. 9-P of July 10, 2004, any dishonest actions of the employer should not have negative consequences for the employee.

The representative of the defendant at the hearing did not recognize the claims, pointed to the legality of the decision made by the defendant, supported the arguments set forth in the decision of the Office to refuse to assign a pension to the plaintiff. In addition, in support of objections to the statement of claim, explained the following.

When the decision of the Office was made, the plaintiff, upon reaching the age of 56 years, according to the list No., was denied due to the insufficiency of the list of experience, the submitted documents were evaluated and a decision was made that an early pension could not be assigned if there was a list of experience of 8 years 8 days with reaching the age of 56 years. Upon subsequent appeal, the plaintiff was assigned an insurance pension from -Date-. As for the disputable length of service that was not counted, in the profession of an electric and gas welder, this fact was established on the basis, in particular, of certificate No. dated -Date- (certificate No. 3), on the fulfillment of full employment in the works under List No. 2, which was carried out on -Date- y.y.) This certificate also indicates that in fact -Date- to -Date- the length of service was not counted, due to the fact that the workload according to List No. actually performed was less than 80%, the calculation of the employment of an electric and gas welder was presented. According to the calculations presented, the plaintiff's employment was less than 80%.

The plaintiff refers to the fact that the employer provided the Pension Fund with false information, however, each employer is responsible for the information provided for each employee, in accordance with Law No. 400-FZ. Information for each employee since -Date- with benefit codes was not provided. One of the requirements of the law is the obligation of the employer to correct the data according to the information provided. In the event that the employee does not agree with the data submitted to the pension fund, he can dispute the data submitted, these explanations of the person who disputes the information provided will be taken into account. The plaintiff did not use his right to challenge the provided personal account information for the disputed periods. Of the submitted payslips, in addition to the main job, the plaintiff has a combination of professions. According to the joint resolution of the Pension Fund and the Ministry of Labor, the pension is subject to accrual in that part, if one profession is provided for in the list and the other is not, then the period of work for calculating the pension is included only for the main position occupied by the employee. The time sheet reflects only the employee's attendance at work; the time sheet does not reflect the norms for working time. The fact that the calculation submitted by the employer contains information on all electric and gas welders, and not specifically on the plaintiff, indicates that all these workers did not fulfill the working time norm of 80% according to List No., incl. claimant. Regarding the certificate No. dated -Date- (certificate No. 3) submitted by the employer, the plaintiff has not proven the opposite, no evidence has been presented to substantiate his position. According to the decision of the Plenum of the Supreme Court of the Russian Federation No. dated -Date-, it is necessary to take into account the information of the Individual personalized accounting, and the provided benefit codes, for the position held by the electric and gas welder, this information is general condition when appointing an early retirement pension when calculating a pension according to the list of positions No. 2. Thus, these evidence are relevant and admissible.

The representative of the third party at the hearing considered the claims not subject to satisfaction, pointed out the legality of the decision made by the defendant, supported the arguments set forth in the decision of the Office to refuse to assign a pension to the plaintiff. In addition, she explained the following.

With regard to the disputed period -Date- to -Date- - the plaintiff did not apply to contest the information submitted to the pension fund, neither to the trade union, nor to the commission on labor disputes. All the certificates that the plaintiff received indicated that he had not worked out the 80% norm according to List No. 2. The fact that the plaintiff worked in other divisions, to which he refers - all this was taken into account in the calculations and included: departure time providing materials, etc. And even taking into account all this, the production rate was less than 80%. The legislator does not provide for a special methodology for calculating the development of a working time norm of 80%. These calculations were made by the chief engineer, head economic department, heads of departments, masters, they also signed, in fact confirming labor functions claimant. The calculations were made on the basis a certain amount materials that were distributed among employees and associated with 1 hour of work. The number of materials that each of the workers received - this information was provided by the masters - the immediate supervisors of these workers.

During the disputed period, the plaintiff was repeatedly informed by the employer that the rate of working time was less than 80%.

The court, having heard the explanations of the plaintiff, representatives of the parties, a third party, having examined the case materials, considers it necessary to satisfy the claims in full.

At the court session, the following circumstances were established that are important for the correct consideration and resolution of the case:

Date - Hot L.A. -Date- of the year of birth, upon reaching the age of 56, filed a written application with the Office of the Pension Fund of the Russian Federation (state institution) in the city of Izhevsk (interdistrict) of the Udmurt Republic for the early appointment of an old-age labor pension according to List No. 2.

Date- the decision of the Office of the Pension Fund of the Russian Federation (public institution) in the city of Izhevsk (interdistrict) Udmurt Republic No. the plaintiff on the basis of subparagraph 2, paragraph 1, Art. 30 of the Federal Law No. 400-ФЗ “On Insurance Pensions in the Russian Federation”, the appointment of an early retirement old-age pension was denied due to the absence of the required work experience at work with difficult working conditions on the date of application. From the content of the decision, it is seen that the defendant is not included in the experience of the plaintiff, giving the right to early appointment of an old-age pension, the period of work from -Date- to -Date- (5 years 1 month) - as an electric and gas welder, engaged in cutting and manual welding as as in this period, the fact of permanent (at least 80% of working time) employment with difficult working conditions has not been confirmed.

Federal Law No. 400-FZ of December 28, 2013 "On insurance pensions" defines the grounds for the emergence and procedure for exercising the right of citizens to labor pensions. As conditions for the appointment of an old-age labor pension, the Federal Law “On Insurance Pensions” establishes the achievement of retirement age (60 years for men and 55 years for women), the existence of insurance experience (at least fifteen years) (Article 8) and provides for the right of certain categories of citizens for the early appointment of an old-age labor pension (Article 30).

In accordance with subparagraph 2 of part 1 of article 30 of the Federal Law “On insurance pensions in the Russian Federation”, an old-age labor pension is assigned earlier established by article 8 of this Federal Law, if there is an individual pension coefficient of at least 30 to the following persons:

men upon reaching the age of 55, if they have worked in jobs with difficult working conditions, respectively, for at least 12 years and 6 months and have an insurance record of at least 25 years, respectively. In the event that these persons have worked at the listed jobs for at least half of the established period and have the required length of insurance experience, the insurance pension is assigned to them with a decrease in the age provided for in Article 8 of this Federal Law by one year for every 2 years and 6 months of such work for men .

In accordance with h.h. 2,3,4 art. 30 of the Federal Law "On insurance pensions in the Russian Federation",

2. Lists of relevant works, industries, professions, positions, specialties and institutions (organizations), taking into account which the old-age insurance pension is assigned in accordance with part 1 of this article, the rules for calculating periods of work (activity) and the appointment of this pension, if necessary, are approved by the Government Russian Federation.

3. The periods of work (activity) that took place before the date of entry into force of this Federal Law shall be counted in the length of service in the relevant types of work, giving the right to early appointment of an old-age insurance pension, provided that these periods are recognized in accordance with the legislation in force during the period performance of this work (activity), giving the right to early appointment of a pension.

4. Periods of work (activity) that took place before the day this Federal Law came into force may be calculated using the calculation rules provided for by the legislation in force when a pension was awarded during the period of performance of this work (activity).

According to clause 1, 2, article 22 of the Federal Law “On Insurance Pensions in the Russian Federation”, an insurance pension is assigned from the date of applying for the specified pension, but not earlier than from the day the right to the specified pension arises.

The day of applying for a labor pension is the day when the body responsible for providing pensions receives the relevant application with all necessary documents to be submitted by the applicant

On the day of applying for an early pension, the plaintiff had over 25 years of insurance experience. This circumstance is not disputed by the parties.

DECIDED:

In the claim of Hot Aircraft against the Office of the Pension Fund of the Russian Federation (state institution) in the city of Izhevsk (interdistrict) of the Udmurt Republic on the recognition of the period of work of Hot Aircraft from -Date- to -Date- as an electric and gas welder of Hot Aircraft in "- a period of work giving the right to early retirement; the obligation of the Office of the Pension Fund of the Russian Federation (state institution) in the city of Izhevsk (interdistrict) of the Udmurt Republic to make changes to the individual personal account of the Hot Aircraft - the inclusion in the personal account of information about the period from -Date- to -Date- as a period of special insurance experience (in as an electric and gas welder engaged in cutting and manual welding), giving the right to early retirement; recognition of the decision of the Office of the Pension Fund of the Russian Federation (state institution) in the city of Izhevsk (interdistrict) of the Udmurt Republic No. dated -Date- to refuse to establish Hot LA pensions as illegal; the obligation of the Office of the Pension Fund of the Russian Federation (state institution) in the city of Izhevsk (interdistrict) of the Udmurt Republic to assign Hot LA an early old-age insurance pension from -Date- yr; recovery of court costs, refuse.

The decision can be appealed to Supreme Court Udmurt Republic, through the Industrial District Court of Izhevsk within a month from the date of its adoption in final form. The final decision was made -Date-

Referee: D.V. Kochetkov

Court:

Industrial District Court of Izhevsk (Udmurt Republic)