PECULIARITIES OF THE SYSTEM OF INDIVIDUAL (PERSONIFIED) ACCOUNTING IN THE FIELD OF MANDATORY PENSION INSURANCE

Skryabina Olga Vladimirovna, teacher of the faculty of pre-university training and secondary vocational education, Ogarev Mordovia State University

Mashtakov Nikita Vitalievich, student of the faculty of pre-university training and secondary vocational education, Ogarev Mordovia State University

Abstract

The article considers the state regulation of the individual (personified) accounting system, the principles and goals of individual accounting, analyzes the activities of employees of the Pension Fund of the Russian Federation, who exercise control over the correct presentation by insured persons, policyholders of information that make up the content of the individual (personified) account. Particular attention is paid to the consideration of participants in the organization of individual (personified) accounting, their legal status, obligations and rights in relations with other persons participating in the organization of individual accounting. The article also describes the main tasks that the individual accounting system solves, and how modern technologies affect its development.

KEYWORDS: individual registration, labor pensions, insured persons, compulsory pension provision, policyholders, insurers, individual information, insurance premiums, social services.

Download article PECULIARITIES OF THE SYSTEM OF INDIVIDUAL (PERSONIFIED) ACCOUNTING IN THE FIELD OF MANDATORY PENSION INSURANCE