Год издания: 2026
Ключевые слова: individual (personified) accounting, compulsory pension insurance, insurance contributions, individual personal account, insurance record, individual pension coefficient, Social Fund of the Russian Federation, pension rights, legal regulation, insured person
Аннотация: This article examines the system of individual (personified) accounting as a key element of compulsory pension insurance in the Russian Federation. The author considers the legal nature, functional content, and organizational principles of personified accounting, and analyzes the mechanism of interaction among its subjects - the SoПоказать полностьюcial Fund of the Russian Federation, insurers, and insured persons.
Номера страниц: 27-30
Место издания: Москва