When calculating the general and special insurance experience for the period before January 1, 2001, in order to assess the pension rights of insured persons, it should be borne in mind that all periods counted towards the general length of service and special insurance experience, are calculated in calendar order, that is, day by day, month by month and year by year, without applying any benefits. In this case, the procedure for calculating and confirming length of service, which was in effect until January 1, 2002, is applied. In addition, confirmation of payment of insurance contributions to the Pension Fund (with the exception of individual entrepreneurs) is not required.
The legality of calculating the total length of service and length of service in the relevant types of work without the use of benefits, which are provided for by the Law of the Russian Federation “On State Pensions in the Russian Federation” dated November 20, 1990 No. 340-1 for a number of periods, including for work in the Far North and equivalent regions to these areas has been repeatedly considered by the Constitutional Court of the Russian Federation. The final Resolution of the Constitutional Court of the Russian Federation “On checking the constitutionality of certain provisions of Article 30 of the Federal Law “On Labor Pensions in the Russian Federation” dated January 29, 2004 No. 2-P and the explanation of the Ministry of Health and Social Development “On the procedure for applying the provisions of the resolution of the Constitutional Court of the Russian Federation of January 29, 2004 No. 2 - P” dated June 4, 2004 No. MZ-637 It has been established that in order to reform the pension system, pension legislation contains a number of rules that in some cases change the existing legal regulation. The Constitutional Court of the Russian Federation came to the conclusion that the norm of paragraph 4 of Article 30 of the Federal Law “On Labor Pensions in the Russian Federation” No. 173 - Federal Law does not contradict the Constitution of the Russian Federation and does not worsen the conditions for the exercise of the right to pension provision, since it does not prevent a citizen from assessing the acquired up to 1 January 2002 is right, including in terms of calculating length of service and the amount of pension according to the norms of previously effective legislation.
According to the explanation “On some issues of establishing labor pensions in accordance with Articles 27,28,30 of the Federal Law “On Labor Pensions in the Russian Federation”, approved by the Resolution of the Ministry of Labor and Social Development of the Russian Federation dated October 17, 2003. No. 70, when calculating the duration of the insurance period or length of service in the relevant types of work that took place before January 1, 2004, in order to determine the right to an old-age pension, including those assigned ahead of schedule, the specified length of service includes all periods of both labor and socially useful activity, which were counted respectively in the general length of service and special work experience when assigning a pension according to the legislation in force during the period of performance of this work, using the rules for calculating the corresponding length of service provided for by previous legislation, including the preferential procedure for calculating length of service.
The stated procedure for calculating length of service applies if, taking into account this procedure, a citizen, regardless of his age, has fully developed general and special work experience before the date of repeal of the relevant law, including for the assignment of an old-age pension with a reduction in age in proportion to the special work experience worked. length of service, giving him the right to a preferential old-age pension.
The right to early assignment of an old-age labor pension is reserved not only for those citizens who acquired the right under previously existing legislation, i.e. have developed general and special work experience, but also for those who, taking into account the conditions of previously existing legislation, have developed special work experience, but for various reasons have not developed general work experience. They will be able to exercise their right to early assignment of an old-age labor pension upon reaching the required age and having developed their total work experience during the period of validity of the new legislation. The main condition is the presence of a special work experience of the required duration at the time of repeal of the previously existing pension law.
Thus, when determining the right to a retirement pension, the calculation of length of service and length of service in the relevant types of work that took place before the entry into force of the new pension law, may be carried out according to the standards in force before December 31, 2001. legal regulation, regardless of the length of work experience as of the specified date.
When assessing the pension rights of citizens by converting them into estimated capital and calculating the size of the estimated pension capital necessary to calculate the size of the labor pension, length of service can be determined both on a preferential and calendar basis.
1). When determining the estimated size of the labor pension according to the norms of the Law of the Russian Federation “On State Pensions in the Russian Federation” dated November 20, 1990 No. 340-1, which was in force for calculating pensions without applying the individual pensioner coefficient, the calculation of work experience is carried out in preferential treatment.
2). In the case of determining the estimated size of the labor pension according to the norms of the Federal Law “On the procedure for calculating and increasing state pensions” dated July 21, 1997 No. 113 - Federal Law, according to the norms in force for calculating pensions using the individual pensioner coefficient, The calculation of work experience is carried out calendar. This provision is provided for in clauses 3 and 4 of Article 30 of the Federal Law “On Labor Pensions in the Russian Federation” dated December 17, 2001 No. 173 Federal Law.
It can be concluded that estimated amount of labor pension a citizen who worked under special working conditions, at his request, can be calculated based on the size of the pension, calculated without using the individual pensioner coefficient, including the rules for calculating preferential length of service. The amount of the pension in this case will be determined taking into account the length of the employee’s total work experience as of January 1, 2002. and his average monthly earnings for 2000-2001. according to personalized accounting information or for any 60 consecutive months before January 1, 2002. on the basis of documents issued in accordance with the established procedure by employers. In this case, the maximum pension will be maintained at the level of 3 minimum old-age pensions, which was 185 rubles at the time of the reform. These provisions are provided for in paragraph 4 of Article 30 of Law 173-FZ.
The second path that a citizen can choose is to calculate the estimated pension using the individual pensioner coefficient according to the legislation of 1997. In the latter case, the calculation of length of service will be made in calendar order (clause 3, article 30 of Law 173-FZ).
The first method is beneficial to pensioners with very low wages and a high length of service coefficient, the second – to pensioners with high earnings.
Conclusion: thus, when determining rights to early TPPP all Rules for its calculation apply, including those established before the entry into force of Law No. 173-FZ (unless they are repealed in the prescribed manner). In this case, the version of calculation used is which is most beneficial for the employee.
When establishing the size of early TPPS and calculating pension capital for calculating pensions (PC) for the period before 01/01/2002. by converting pension rights is applied either calendar procedure for calculating the SSS (clause 3.Article 30) or a preferential calculation procedure (clause 4 of Article 30 of Law 173-FZ). When calculating pensions for employees who entered work after 01/01/2002, the PC is calculated in a new way, based on the amount of insurance premiums paid for the employee, and the Rules for calculating length of service under clauses 3 and 4 of Article 30 do not apply.
Lecture: Conditions for determining the right to an early retirement pension in old age and its appointment
In the previous pension legislation, taking into account special work experience, preferential old-age pensions were assigned for work under special working conditions and pensions for long service.
The Law on Labor Pensions does not mention preferential old-age pensions and long-service pensions. They have been abolished and liquidated. Now such pensions are called old-age labor pensions, which are assigned before reaching the generally established retirement age. They can be conditionally called early old-age pensions (early TPPS).
Conditions for the appointment of early TPPS:
1. Availability of the law established by 173-FZ reduced retirement age. In this case, labor old-age pensions are assigned before reaching the general retirement age, i.e. 60 and 55 years old for men and women, respectively. This age reduction is established individually for each category of citizens, entitled to early retirement, and are the first most important condition for its appointment.
2. Another requirement for maintaining the right to an early retirement pension is the presence of a certain The total insurance period is, as a rule, lower than the generally established one.
Dimensions general insurance experience for certain types of early TPPS for certain categories of citizens are listed in Articles 27, 28 of the Federal Law “On Labor Pensions in the Russian Federation” dated December 17, 2001 No. 173-FZ (hereinafter referred to as Law 173-FZ).
3. Availability
For some categories of workers employed in special (different from normal) working conditions, in addition to having a general insurance record, it is also required to have required special insurance experience (SIS). The requirements for the size of the SSS are directly provided for by the relevant subparagraphs of paragraph 1 of Article 27, as well as in Article 27.1 of Law 173-FZ. The normative definition of such length of service is experience in the relevant types of work. For some categories of workers, general insurance experience is not required, and early TIPS is assigned subject to the development of required special insurance experience(former long service pensions). For example, women who have worked in the textile industry for 20 years in relevant jobs are granted an old-age pension early upon reaching 50 years of age without requiring insurance experience, since in this case the required period of work for a woman in the textile industry of 20 years coincides with the duration of the insurance period , which is necessary for assigning an old-age pension to women on a general basis in accordance with the Law of 17.12. 2001
Thus, in all circumstances, the main condition for acquiring the right to early TCPP for employees employed in special working conditions is availability of special insurance experience duration established by Art. 27 clause 1, subparagraphs 1-21, and article 27.1 of Law 173 - Federal Law.
Insured persons who have acquired the right to early assignment of an old-age labor pension in accordance with Articles 27 and 27.1 of the Law of 17.12. 2001, i.e. those who have developed the necessary insurance coverage and experience in the relevant types of work, including under the conditions and norms of previously existing legislation, exercise this right from the moment they reach the required age established by law for a specific category of workers.
This pension may be assigned to some employees regardless of age and regardless of the length of insurance coverage. In this case, it is enough to work for a certain number of years on relevant types of work. For example, in accordance with subparagraph 16 of paragraph 1 of Article 27 of the Law of December 17, 2001, an old-age labor pension is assigned early, regardless of age and insurance experience, to rescuers of professional emergency rescue services and units of the Ministry of the Russian Federation for Civil Defense, Emergency Situations and Liquidation consequences of natural disasters.
In all other cases, an indispensable condition for acquiring the right to early assignment of an old-age labor pension is that the insured person has experience in the relevant types of work with difficult and harmful working conditions, provided for in Articles 27 and 27.1 of the Law of December 17, 2001.
4.In addition, the right to early assignment of an old-age labor pension in due to special conditions ore under Article 27, 27.1 of Law 173-FZ is reserved only for those who will have at least half of the required special insurance experience on the date of introduction of the Federal Law on Occupational Pension Systems (provided that such a law is adopted)..
The conditions for maintaining the right to early TPPS for certain categories of citizens are listed in separate subparagraphs of paragraph 1 of Article 27 and Art. 27.1 of the said law:
1. Persons employed in special working conditions in accordance with Article 27 of Law 173-FZ are assigned an early retirement pension in old age:
1. Men upon reaching the age of 50 years and women upon reaching the age of 45 years, if they have worked, respectively, for at least 10 years and 7 years 6 months in underground work, in underground work with hazardous conditions and hot shops and have an insurance period of at least 20 years, respectively. and 15 years. In law enforcement practice, the pensions provided for by this norm are called pensions for work in especially harmful and especially difficult working conditions according to List No. 1, approved by Resolution of the Cabinet of Ministers of the USSR of January 26, 1991 No. 10 (hereinafter referred to as List No. 1).
The said norm also provides for the possibility of assigning a pension for work with the above working conditions with less special insurance experience, if it is at least half of what is required. However, the shorter the duration of the special insurance period, the higher the age at which a pension can be assigned.
2. Men upon reaching the age of 55 years and women upon reaching the age of 50 years, if they have worked in jobs with difficult working conditions for at least 12 years and 6 months and 10 years, respectively, and have an insurance period of at least 25 and 20 years, respectively. Pensions assigned in accordance with this norm are called pensions for work in difficult working conditions according to List No. 2, approved by Resolution of the Cabinet of Ministers of the USSR of January 26, 1991 No. 10 (hereinafter List No. 2). Persons who do not have a special insurance period of sufficient length, as well as with a special period of less than half of the required pension, cannot be assigned a pension according to List No. 2.
3. Women upon reaching the age of 50, if they have worked as tractor drivers in agriculture, as well as as drivers of construction, road and loading and unloading machines for at least 15 years and have an insurance record of at least 20 years. The list of works, taking into account the performance of which such a pension is established, was not accepted. When determining the right to it, they are guided by the text of this norm and law enforcement practice. When calculating the duration of the special insurance period, the periods of work as a tractor driver and other machines indicated above are summed up. The legislator does not provide a list of construction, road and loading and unloading machines. If it is impossible to determine what type of machine this machine belongs to, take into account the type of work performed. In law enforcement practice, construction machine operators entitled to early retirement pension in old age include those who directly controls self-propelled vehicles(tractors, bulldozers, excavators and others) during their movement. However, workers are also called machinists. for maintenance used in the construction of various mechanisms, stations and installations that operate in a stationary mode and do not require control or movement (compressors, winches, mortar pumps, etc.). The nature of the work and working conditions of the machinists servicing these installations, stations and mechanisms differ from the work of operating construction machines. Women engaged in such work are assigned a pension on a general basis, i.e. without reducing the retirement age.
4. Women upon reaching the age of 50, if they have worked for at least 20 years in the textile industry at work with increased intensity and severity. The list of industries and professions in the textile industry was approved by Decree of the Government of the Russian Federation of March 1, 1992 No. 130. The list of previous names of professions in which work gives the right to such a pension is contained in the clarifications of the Ministry of Labor of Russia of June 15, 1992 No. 22. The right to the pension in question are named both in the above List and in the clarifications of the Ministry of Labor. Workers of cotton, linen, wool, silk, and other production, as well as textile workshops, areas or departments in the production of artificial and synthetic fiber.
5. Men upon reaching the age of 55 years and women upon reaching the age of 50 years, having a total insurance experience of at least 25 and 20 years, employed as working locomotive crews and workers of certain categories directly organizing transportation and ensuring traffic safety on the railway transport and subway, as well as as truck drivers directly in the technological process in mines, open-pit mines, mines or ore quarries for the removal of coal, shale, ore, and rock.
The right to early retirement is enjoyed by railway transport and metro workers named in the List of professions of locomotive crew workers, as well as professions and positions of workers of certain categories in railway transport and metro who enjoy the right to a pension in connection with special working conditions, approved by Decree of the Government of the Russian Federation dated 24 April 1992 No. 272. Some workers, as provided for in the above List, enjoy the right to the pension in question if they were employed only on mainline railways, and some of them - when employed only on certain sections of these roads with intense or especially intense train traffic .. Conductors serving freight trains are entitled to a preferential pension. Employees organizing transportation on the metro railway are entitled to a preferential pension if they are named in Lists No. 1 and No. 2.
6. Persons who have worked, respectively, for at least 12 years, 6 months and 10 years in expeditions, parties, detachments, sections and brigades directly on the field geological exploration, prospecting, topographic-geodetic, geophysical, hydrographic, hydrological, forest management and survey work. Periods of said work directly in the field less than 6 months are counted according to their actual duration, from 6 months to one year - as a year of work. Geological exploration is a complex of geological and special types of research for the industrial assessment of mineral deposits. Topographic and geodetic work is a set of research works to study the shape and determine the size of land areas and display them on plans and maps for carrying out various engineering activities. Employees of these organizations acquire the right to early retirement regardless of the name of their profession or position. Field geological exploration and other work is combined with desk work (directly at the enterprise). In office conditions, the collected materials are processed, the results of field research are clarified, and reports are compiled. The time spent performing this work on the basis of an expedition in non-field conditions is not counted towards the special length of service that gives the right to early retirement.
7. Men upon reaching the age of 55 years and women upon reaching the age of 50 years, if they have worked in logging and rafting, including maintenance of machinery and equipment, respectively, for at least 12 years, 6 months and 10 years and have an insurance record of at least 25 and 20 years, respectively. . The list of professions and positions of workers and craftsmen employed directly in logging and rafting, enjoying the right to a pension due to special working conditions, was approved by Decree of the Government of the Russian Federation of April 24, 1992 No. 273. As indicated in the note to the List, the list of professions indicated in it and positions applies to those workers who are employed in the unified technological process of logging and rafting of forestry and timber industry enterprises, permanent logging stations, forestries, regardless of their departmental subordination.
8. Men upon reaching the age of 55 years and women upon reaching the age of 50 years if they have worked machine operators of complex teams in loading and unloading operations in ports, respectively, for at least 20 and 15 years and have an insurance experience of at least 25 and 20 years, respectively. This legal norm is applied taking into account the Explanation of the Ministry of Labor of Russia dated June 11, 1992 No. 5, approved by the Resolution of the Ministry of Labor of Russia dated June 11, 1992 No. 21 k. The length of service for assigning a pension to the named employees includes the time of their previous loading and unloading work in ports as: port workers of 1-4 qualification classes; port workers of complex teams of the same qualification classes; workers of complex teams (port workers and port crane workers of 1-4 qualification classes); workers of complex teams (docker-mechanics and dockers-crane operators of the qualification classes mentioned above).
9. Men upon reaching the age of 55 years and women upon reaching the age of 50 years, if they have worked respectively for at least 12 years 6 months and 10 years in crew on ships of the sea, river and fishing industry fleets and have an insurance experience of at least 20 and 20 years, respectively. List of jobs giving the right to a pension was not approved. They have this right all employees included in the crew vessels of the sea, river and fishing industry fleets. The names of the professions and positions of the workers included in the crew do not matter. The crew is approved for each type of vessel by the shipowner. As a rule, it includes not only members of the engine crew, but also other employees on the ship’s crew. The crew also includes medical workers included in the ship's staff.
10. Men upon reaching the age of 55 years and women upon reaching the age of 50 years, if they have worked on regular city passenger routes as drivers of buses, trolleybuses, trams for at least 20 and 15 years, respectively, and have an insurance record of at least 25 and 20 years, respectively. . In motor transport enterprises located in cities with a population of at least 500 thousand people, drivers working on urban passenger transport on regular lines are set higher hourly tariff rates compared to other drivers. When recording the working hours of drivers in total, the duration of their employment on regular city passenger routes is determined based on the results of each month. This takes into account the work time not only on the regular passenger route, but also the periods to ensure labor functions, namely: carrying out preparatory and final work; undergoing pre-trip and post-trip medical examinations; participation in scheduled maintenance; eliminating operational faults of the bus.
11. Persons directly employed full-time in underground and open-pit mining operations for the extraction of coal, shale, ore and other minerals and in the construction of mines and mines, regardless of age, if they have worked in these works for at least 25 years, and workers of leading professions - longwall miners, drifters, jackhammer operators, mining machine operators, if they have worked in such work for at least 20 years. The list of jobs and professions that give the right to a pension for long service, regardless of age, if employed in these jobs for at least 25 years, was approved by Resolution of the Council of Ministers of the RSFSR dated September 13, 1991 No. 481.
12. Men and women who have worked, respectively, for at least 25 and 20 years on ships of the marine fishing industry in the production, processing of fish and seafood, receiving finished products in the fishery, as well as on certain types of vessels of the sea, river fleet and fishing industry fleet according to the List of works (professions and positions), taking into account which a pension for length of service is assigned to workers and specialists working on certain types of vessels of the sea, river fleet and fishing industry fleet, approved by Decree of the Government of the Russian Federation of July 7, 1992 No. 467
13. Persons who have worked as civil aviation flight personnel for at least 25 and 20 years, respectively. The Council of Ministers of the RSFSR, by Resolution No. 459 of September 4, 1991, approved the Lists of positions for aviation flight and engineering personnel, work in which gives the right to a pension for long service (hereinafter List No. 459).
14. Men upon reaching the age of 55 years and women upon reaching the age of 50 years, if they have worked for direct control of aircraft flights (air traffic controllers) respectively, at least 12 years 5 months and 10 years and have an insurance period of at least 25 and 20 years, respectively. There are no special rules for calculating special length of service for this category. There is also no list of positions in which work gives the right to a pension. Consequently, this length of service is calculated on a calendar basis, and the right to a pension is confirmed by documents on direct air traffic control. Work as a civil aviation flight crew, as provided for in List No. 459, is also included in the special length of service for employees performing air traffic control.
15. For men, upon reaching the age of 55 years, and women, upon reaching the age of 50 years, engineering and technical personnel engaged in the direct maintenance of civil aviation aircraft and air traffic control, respectively, are at least 12 years, 6 months and 10 years, and have an insurance period of at least 25 and 20 years. When assigning a pension to this category of workers, List No. 459 is applied. As indicated in the List, the workers listed in it have the right to a pension if they are directly and full-time employed in operational and periodic airfield maintenance of aircraft at enterprises, associations, flight test units, in structural divisions of military units and enterprises of the USSR Ministry of Defense, the USSR Ministry of Internal Affairs and the USSR KGB, research and aviation sports organizations, as well as in flight and flight training squads of aviation educational institutions.
16.. Persons who have worked for at least 15 years as rescuers in professional emergency rescue services, professional emergency rescue units of the Ministry of Emergency Situations of Russia and participated in the liquidation of emergency situations (clause 7 of Article 28), upon reaching the age of 40 years or regardless of age.
The basis of emergency rescue units are rescue units. Emergency rescue services and formations are divided into professional, emergency and public. Work in non-staff and public emergency rescue structures is not taken into account. Regular work can only be taken into account if it is combined with participation in emergency response. Rescuers are citizens who are trained and certified to carry out emergency rescue operations. To assign a pension, only a special insurance period is sufficient. No regular work experience is required. Employees of rescue units have the right to a preferential pension when they are directly provided for by the Lists of positions and specialties of employees of professional emergency rescue services, professional emergency rescue units, giving the right to a pension in connection with special working conditions and to a pension for long service, approved by the Resolution Government dated October 1, 2001 No. 702.
17. For men upon reaching the age of 55 years and women upon reaching the age of 50 years, if they were employed in work with convicted persons as workers and employees of institutions executing criminal punishment in the form of imprisonment, the Ministry of Justice of Russia, respectively, is at least 15 and 10 years old and have insurance experience of at least 25 and 20 years. Citizens serve criminal punishment in the form of imprisonment in settlement colonies, correctional or educational colonies, prisons or medical correctional institutions, and certain categories of citizens in pre-trial detention centers. The list of jobs, professions and positions of institutions executing criminal penalties in the form of imprisonment, those employed in work with convicts, enjoying the right to a pension due to special working conditions was approved by Government Decree No. 85 of February 3, 1994. The right to pension benefits is permanent and employees of secondary schools, educational and labor colonies of the Ministry of Internal Affairs of Russia, as well as educational institutions and educational and consulting branches of the Ministry of General and Professional Education of the Russian Federation who are directly involved in working with convicts.
18. Persons upon reaching the age of 50 years, if they have worked for at least 25 years in positions of the State Fire Service of the Ministry of the Russian Federation for Civil Defense, Emergencies and Disaster Relief. Employees are persons who hold regular positions in the fire service and do not have special or military ranks.
The list of positions of employees of the State Fire Service (fire protection, fire and rescue services) of the Ministry of Emergency Situations of the Russian Federation, who enjoy the right to early assignment of an old-age pension in accordance with clause 18, clause 1, article 27 of Law 173-FZ, is approved by the Decree of the Government of the Russian Federation dated July 18, 2002 No. 437.
19. Persons who have carried out teaching activities in institutions for children for at least 25 years, regardless of their age. The positions and names of institutions for children are listed in the List of positions and institutions, work in which is counted towards the length of service that gives the right to early assignment of an old-age pension to persons who carried out teaching activities in state and municipal institutions for children, approved by the Decree of the Government of the Russian Federation of October 29 2002 No. 781.
20. Persons who carried out medical and other activities to protect public health in health care institutions with a special insurance experience of at least 25 or 30 years - depending on the area in which medical and (or) other work to protect public health took place. Less ( 25 years) special experience is required if the work took place in a rural area and (or) an urban village. In the case where part or all of the required period of work took place in cities, it must be a total of at least 30 years. The length of service that gives the right to early assignment of an old-age pension includes periods of work in positions and institutions specified in the List of positions and institutions, work in which is counted toward the length of service that gives the right to early assignment of an old-age pension to persons who provided medical treatment. and other activities to protect public health in state and municipal healthcare institutions, approved by Decree of the Government of the Russian Federation of October 29, 2002 No. 781 (hereinafter referred to as List No. 781).
21. Men upon reaching the age of 55 years and women upon reaching the age of 50 years, if they have worked on stage in theaters or theatrical and entertainment organizations for at least 15-30 years (depending on the nature of creative activity) List of professions and positions of theater workers and others theatrical and entertainment enterprises and groups, whose creative work entitles them to a pension for long service, was approved by Resolution of the Council of Ministers of the RSFSR of August 28, 1991 No. 447.
Article 28, paragraph 1, subparagraphs 2,6, 13 of Law 173-FZ provides for the preservation of the right to early assignment of a labor pension to categories of citizens working and living in the regions of the Far North and equivalent areas.
Clause 6, clause 1, Article 28: An old-age labor pension is assigned before the following citizens reach the generally established age:
Men who have reached the age of 55 years and women who have reached the age of 50 years, who have worked for at least 15 calendar years in the Far North or at least 20 calendar years in equivalent areas and have an insurance record of at least 25 and 20 years, respectively. Currently, the list of regions of the Far North and localities equated to regions of the Far North, approved by Resolution of the Council of Ministers of the USSR dated January 3, 1983 No. 12, is used in pension provision. Citizens who worked in the Far North on a rotational basis, the special length of service includes the time of shift in the regions of the Far North North and equivalent areas, days on the road to the shift and back.
P.p. 2, paragraph 1, Article 28 provides for the right to early TPPS for women who have given birth to two or more children upon reaching the age of 50, if they have an insurance record of at least 20 years and have worked for at least 12 calendar years in the Far North or at least 17 calendar years in equivalent areas:
Clause 13, clause 1, Article 28: Men upon reaching the age of 50 years and women upon reaching the age of 45 years, if they have worked as reindeer herders, fishermen, and commercial hunters for at least 25 and 20 years, respectively, and live permanently in the Far North and similar areas. (Clause 13, Article 28 of Law 173-FZ). Work as reindeer herders, fishermen and commercial hunters is equivalent in relation to the right to a pension. A pension can be assigned if the person’s special insurance experience consisted of work as a reindeer herder, a fisherman, and a commercial hunter. In this case, the right to a pension depends not only on the area where the work took place, but also on the nature of the work. The length of required work experience is the same for workers in the Far North and equivalent areas. At the same time, the required length of service for women is five years less than for men. If this category of workers does not have a special insurance period of the required duration, their pension is established taking into account northern benefits, if they have worked for at least 7 years 6 months in the conditions of the RKS.
Classification of fixed assets included in depreciation groups— a regulatory document in which types of fixed assets are distributed into depreciation groups (10 depreciation groups).
The classification of fixed assets included in depreciation groups is approved by Decree of the Government of the Russian Federation dated January 1, 2002 No. 1.
Changes are regularly made to the document. An overview of the changes is provided at the end of this material.
The classification of fixed assets included in depreciation groups is a document on the basis of which the useful life of fixed assets, the rate and amount of depreciation are determined. This document was approved by Decree of the Government of the Russian Federation dated January 1, 2002 N 1 and has been applied since January 1, 2002.
The classification of fixed assets is used for corporate income tax. This is directly indicated by paragraph 1 of Art. 258 of the Tax Code of Russia (TC RF).
The classification of fixed assets is a classifier of types of fixed assets, grouped into 10 depreciation groups.
For each type of fixed assets, the Classification indicates the OKOF code (All-Russian Classifier of Fixed Assets), name and note.
Within depreciation groups, fixed assets are grouped into subgroups - Machinery and equipment, Transport vehicles, Buildings, Dwellings, Perennial plantings, Working livestock.
Depreciable assets are combined in the following ten depreciation groups(Clause 3 of Article 258 of the Tax Code of Russia):
Example
The organization purchased a passenger car with an engine capacity of 2.5 liters.
To determine a depreciation group, you need to find the corresponding type of fixed asset in the Classification list.
To the 3rd depreciation group fixed assets include (useful life over 3 and up to 5 years):
Passenger cars (OKOF code 310.29.10.2).
To the 4th depreciation group fixed assets include (useful life over 5 and up to 7 years):
Motor vehicles for transporting people, other vehicles (small class passenger cars for disabled people, OKOF code 310.29.10.24)
To the 5th depreciation group fixed assets include (useful life over 7 and up to 10 years):
Motor vehicles for transporting people, other large class passenger cars ((with an engine displacement of over 3.5 l) and high class, OKOF code 310.29.10.24).
Accordingly, a passenger car with an engine capacity of 2.5 liters. belongs to the third depreciation group. The useful life of such a car can be set from 3 years and 1 month to 5 years.
Features of taxation of depreciation groups
1) For the property tax of organizations, fixed assets included in the first or second depreciation group in accordance with the Classification of fixed assets approved by the Government of the Russian Federation (clause 8, clause 4, article 374 of the Tax Code of the Russian Federation). Property of other depreciation groups may be subject to property tax (Clause 25, Article 381, Article 381.1 of the Tax Code of the Russian Federation, see Organizational Property Tax).
2) For fixed assets related to 1-2 and 8-10 shock absorption groups A depreciation bonus of no more than 10% may be applied (see Depreciation bonus, clause 9 of Article 258 of the Tax Code of the Russian Federation).
3) For fixed assets related to 3-7 shock absorption groups A depreciation bonus of no more than 30% may be applied (see Depreciation bonus, clause 9 of Article 258 of the Tax Code of the Russian Federation).
4) By fixed assets 3-7 depreciation groups An investment tax deduction may be applied (Article 286.1 of the Tax Code of the Russian Federation).
5) The increased depreciation rate 3 (for corporate income tax) for the leased asset does not apply to fixed assets related to 1 - 3 depreciation groups(Clause 2 of Article 259.3 of the Tax Code of the Russian Federation, see Increased depreciation rate).
6) Taxpayers have the right to apply an increased depreciation rate 2 (for corporate income tax) in relation to depreciable fixed assets included in 1 - 7 shock absorption groups and produced in accordance with the terms of a special investment contract (clause 6, clause 1, article 259.3 of the Tax Code of the Russian Federation, Participants in special investment contracts).
7) In relation to buildings, structures, transmission devices 8 - 10 depreciation groups Only the straight-line depreciation method can be used (for corporate income tax). The non-linear depreciation method cannot be applied to such assets (clause 3 of Article 259 of the Tax Code of the Russian Federation, see Non-linear depreciation method).
Depreciation groups of some fixed assets
Laptop
Printer belongs to the Second depreciation group ➤ Read more
Personal Computer belongs to the Second depreciation group ➤ Read more
Server belongs to the Second depreciation group ➤ Read more
Multifunction devices (MFPs) belong to the Third depreciation group ➤ Read more
Office furniture belongs to the Fourth depreciation group ➤ Read more
Cars belong to depreciation groups depending on their type.
Most of the passenger cars belong to the 3rd depreciation group of fixed assets ➤ Read more
Trucks belong to shock-absorbing groups depending on their load capacity and type. Most of them belong to the 3rd - 5th depreciation groups. ➤ Read more
Building belong to 4 - 10 depreciation groups depending on their type ➤ Read more
Not all types of fixed assets can be found in the Classification. For those types of fixed assets that are not indicated in depreciation groups, the useful life is established by the taxpayer in accordance with technical specifications or recommendations of manufacturers (clause 6 of Article 258 of the Tax Code of Russia).
It should be noted that the All-Russian Classification of Fixed Assets (OKOF) is more detailed and detailed than the Classification of Fixed Assets included in depreciation groups. Thus, in the Classification, groups of fixed assets are often indicated to the class level. In OKOF, fixed assets are indicated to a more detailed level - to the type. Therefore, as a rule, in order to determine a depreciation group and, accordingly, the depreciation rate, you must first determine the OKOF code of a specific fixed asset, and then, based on the OKOF code, determine the depreciation group according to Classification of fixed assets included in depreciation groups.
Example*
We determine the depreciation group of the purchased household air conditioner. In the Classification of fixed assets included in depreciation groups there is no such object (since there are enlarged groups of fixed assets).
In OKOF we find under code 16 2930274 “Domestic air conditioners”.
In the Classification of fixed assets included in depreciation groups, the group of fixed assets with code 16 2930000 “Household appliances” belongs to the third depreciation group. This means that a household air conditioner belongs to the third depreciation group.
* example given for OKOF version before 01/01/2017.
Using the Classification of Fixed Assets in Accounting
Until January 1, 2017, paragraph 2 of paragraph 1 of the Decree of the Government of the Russian Federation of 01.01.2002 N 1 directly indicated the possibility of using the classification in accounting:
“The said Classification may be used for accounting purposes.”
But, this paragraph was excluded from 01/01/2017 by Decree of the Government of the Russian Federation of 07/07/2016 N 640. Accordingly, from 01/01/2017 in accounting, when establishing useful life, the rules established by regulatory acts on accounting should be applied.
Review of changes made to the Classification of fixed assets included in depreciation groups
Decree of the Government of the Russian Federation of April 28, 2018 N 526 “On amendments to the Classification of fixed assets included in depreciation groups”
05/04/2018 on the official Internet portal of legal information pravo.gov.ru.
Start of validity of the document: 12.05.2018
In accordance with paragraph 2, the document applies to legal relations arising from January 1, 2018.
The essence of the changes:
The subsections “Structures and transmission devices” of the Classification according to 3-10 depreciation groups have been significantly adjusted. Minor adjustments for subsections “Machinery and Equipment” (2, 9 depreciation groups).
The changes take into account the industry-specific features of the equipment used in the oil industry, sea and river fleets, railways and other industries.
Decree of the Government of the Russian Federation dated July 7, 2016 N 640 “On introducing amendments to the Decree of the Government of the Russian Federation dated January 1, 2002 N 1”
First official publication: 07/12/2016 on the official Internet portal of legal information pravo.gov.ru.
Start of validity of the document: 01.01.2017
The essence of the changes:
The new edition contains new codes of the new OKOF classifier, which has been used since 01/01/2017 - All-Russian Classifier of Fixed Assets (OKOF) OK 013-2014 (SNA 2008). The changes are not only technical. Many positions of the Classification have been significantly updated. Thus, many new positions have appeared and classifier positions that were used before 2017 have been removed.
The changes are large-scale and their significance is associated with fundamental differences between the old version of OKOF and its new version, used since 2017.
Historical reference
The classification of fixed assets included in depreciation groups was put into effect on January 1, 2002 by Decree of the Government of the Russian Federation dated January 1, 2002 N 1 (clause 3).
Until January 1, 2002, instead of the term “depreciation group” the term “depreciation rates” was used. From January 1, 1991 to January 1, 2002, the Unified Standards of Depreciation Charges for the complete restoration of fixed assets of the national economy of the USSR, approved. Resolution of the Council of Ministers of the USSR dated October 22, 1990 N 1072.
The current Classification, in general, is more beneficial to taxpayers, since its useful life is on average 30% shorter in comparison with the previously existing Unified Standards (which leads to faster write-off as expenses).
Video
Depreciation group
Additionally
Decree of the Government of the Russian Federation dated January 1, 2002 N 1 “On the Classification of fixed assets included in depreciation groups”
Materials on the topic “Depreciation group”
Does the change in the new classification of fixed assets, applied from January 1, 2017, affect the useful lives of fixed assets already registered?
All-Russian Classifier of Fixed Assets (OKOF) OK 013-2014 (SNA 2008)
Which depreciation group does the fixed asset belong to? (question answer)
How to determine the depreciation group using the OKOF code?
Depreciation group
Useful life
Classification of fixed assets included in depreciation groups on base.garant.ru
Classification of fixed assets included in depreciation groups at base.consultant.ru
Classification of fixed assets included in depreciation groups on klerk.ru
Decree of the Government of the Russian Federation dated July 7, 2016 N 640 “On amendments to the Decree of the Government of the Russian Federation dated January 1, 2002 N 1” (consultant.ru)
GOVERNMENT OF THE RUSSIAN FEDERATION ABOUT THE CLASSIFICATION OF FIXED ASSETS,
INCLUDED IN DEPRECIATION GROUPS
INCLUDED IN DEPRECIATION GROUPS
Resolutions of the Government of the Russian Federation dated 07/09/2003 N 415,
dated 08.08.2003 N 476, dated 18.11.2006 N 697, dated 12.09.2008 N 676,
dated 24.02.2009 N 165, dated 10.12.2010 N 1011,
dated 07/06/2015 N 674)
In accordance with Article 258 of the Tax Code of the Russian Federation, the Government of the Russian Federation decides:
1. Approve the attached Classification of fixed assets included in depreciation groups. The specified Classification can be used for accounting purposes.
2. The Ministry of Economic Development and Trade of the Russian Federation, together with interested federal executive authorities, shall submit to the Government of the Russian Federation, within one month from the date of amendments and additions to the All-Russian Classification of Fixed Assets, proposals to clarify and supplement the Classification of fixed assets included in depreciation groups.
Establish that the Classification of fixed assets included in depreciation groups is applied from January 1, 2002.
Chairman of the Government
Russian Federation
M. KASYANOV
Approved
Government Decree
Russian Federation
dated January 1, 2002 N 1
CLASSIFICATION
FIXED ASSETS INCLUDED IN DEPRECIATION GROUPS
(as amended by Resolutions of the Government of the Russian Federation dated July 9, 2003 N 415,
dated 08.08.2003 N 476, dated 18.11.2006 N 697,
dated 12.09.2008 N 676, dated 24.02.2009 N 165, dated 10.12.2010 N 1011,
dated 07/06/2015 N 674)
| First group cars and equipment |
| Second group cars and equipment Perennial plantings |
| Third group Facilities and transmission devices cars and equipment Means of transport Industrial and household equipment |
| Fourth group Building Facilities and transmission devices cars and equipment Means of transport Industrial and household equipment Working livestock Perennial plantings |
| Fifth group Building Facilities and transmission devices cars and equipment Means of transport Industrial and household equipment Perennial plantings Fixed assets not included in other groups |
| Sixth group Facilities and transmission devices Dwellings cars and equipment Means of transport Industrial and household equipment Perennial plantings |
| Seventh group Building Facilities and transmission devices cars and equipment Means of transport Perennial plantings Fixed assets not included in other groups |
| Eighth group Building Facilities and transmission devices cars and equipment Vehicles Industrial and household equipment |
| Ninth group Building Facilities and transmission devices cars and equipment Vehicles |
| Tenth group Building Facilities and transmission devices Dwellings cars and equipment Vehicles Perennial plantings |
Determination of the estimated and pension capital of the insured person and the expected period of payment of the labor pension
On January 1, 2002, Federal Law No. 173-FZ of December 17, 2001 “On Labor Pensions in the Russian Federation”1 (hereinafter referred to as the Law of December 17, 2001) came into force, which provides for a new procedure for calculating labor pensions.
The application of this procedure has its own characteristics depending on which subject of pension legal relations the pension is calculated - a person applying for a pension for the first time after January 1, 2001, or a person who was already a pensioner as of that date.
In the event that an application for a labor pension is made for the first time, first of all, the applicant’s right to a pension is assessed, that is, it is checked. Have they met all the necessary conditions to acquire the right to a labor pension?
The conditions are divided into general ones that apply to all types of this pension. and special ones, taken into account only when assigning one of three types of labor pension - old age, disability or loss of a breadwinner.
The Law of December 17, 2001 provides for three general conditions for acquiring the right to a retirement pension:
1) presence of Russian citizenship or permanent residence on the territory of the Russian Federation;
2) inclusion in the compulsory pension insurance system in Russia;
3) the insured person has a certain length of insurance experience, and, if necessary, experience in the relevant types of work.
When assessing the right to a retirement pension, the legal fact of inclusion in the compulsory pension insurance system in the Russian Federation does not require any special proof, since it is confirmed by the fact that the relevant person has at least one day of insurance experience.
The required length of insurance coverage varies depending on the type of retirement pension. To acquire the right to an old-age pension, at least 5 years of insurance experience is required, and for a disability and survivors' pension - at least one day of such experience. For a survivor's pension, the length of service requirement must be met not by the applicant, but by the deceased breadwinner.
If all conditions for acquiring the right to a labor pension are met in accordance with the Law of December 17, 2001, its size is calculated, consisting of three consecutive steps.
The first step is to determine the estimated pension capital of the insured person.
Estimated pension capital is determined in two ways:
By converting (transforming) pension rights acquired by the insured person before January 1, 2002 into the calculated pension capital;
By recording on the individual personal account of the insured person in the compulsory pension insurance system the insurance premiums received for him from January 1, 2002.
For persons who enter into labor relations for the first time on January 1, 2002 and, therefore, do not have any pension rights arising from these legal relations at that time, only the second method of forming the estimated pension capital is possible.
Conversion of pension rights is carried out as follows.
The estimated amount of the insured person's pension as of January 1, 2002 is determined. To do this, you need to set four indicators.
The first indicator is the experience coefficient.
The value of the length of service coefficient depends on the length of total work experience or experience in the relevant types of work that the insured person has.
Total length of service is understood as the total duration of labor and other socially useful activities (regardless of its nature) until January 1, 2002.
The Law of December 17, 2001 comprehensively establishes six types of labor and other socially useful activities that can be counted towards the total length of service:
1) work (for hire, as a member of a cooperative organization and any other work in which the employee was subject to compulsory pension insurance) and service in paramilitary organizations (VOKhR, special communications bodies, mine rescue units);
2) creative activity of members of the main creative unions (writers, artists, composers, filmmakers and theater workers), as well as writers and artists who were not members of creative unions;
5) military and other equivalent service;
4) temporary incapacity for work and disability of groups I and II received as a result of an injury associated with production or an occupational disease;
5) stay in places of detention beyond the period prescribed during the review of the case;
6) remaining in the status of unemployed (receiving unemployment benefits, participating in paid public works, moving in the direction of the employment service, another area and employment).
Periods of stay in custody, in places of detention, exile and in a special settlement (only for repressed peoples) of rehabilitated citizens are considered from the moment they reach the age of 16 years as periods of work, based on the presumption of mandatory involvement of these citizens in work, and are counted in the total length of service without requiring evidence of actual employment during these periods.
Experience in the relevant types of work means the total duration of periods of work specified in paragraph 1 of Art. 27 and sub. 7-13 clause 1 art. 28 of the Law of December 17, 2001, until January 1, 2002.
All periods counted in the total length of service and length of service in the relevant types of work are calculated in calendar order, that is, day by day (without applying any benefits). In this case, the procedure for calculating and confirming length of service, which was in force until January 1, 2002, is applied.
According to paragraph 2 of Art. 29 of the Law of December 17, 2001, the payment of insurance contributions to the Pension Fund of the Russian Federation is equivalent to the payment of contributions to state social insurance before January 1, 1991, the payment of the unified social tax, and the unified tax on imputed income for certain types of activities. In relation to the calculation of total length of service, this means that any work in which the employee was subject to both compulsory pension insurance and state social insurance for the period before January 1, 1991 is included in the specified length of service. During periods of time when a single social tax or a single tax on imputed income for certain types of activities was paid for an employee, the employee remained insured under the compulsory pension insurance system.
The length of service coefficient for insured persons whose total work experience is 25 years or less (men) or 20 years or less (women) is 0.55.
If the insured person has a longer total work experience, the length of service coefficient increases for each full year of such work experience beyond 25 years for men and 20 years for women by 0.01, but not more than 0.20. Thus, the highest experience coefficient that an insured person can receive is 0.75 (0.5.5 + 0/20).
There is one exception to the above rule. The length of service coefficient for a disabled person of group III (from January 1, 2004 - a disabled person with a disability of the first degree) in all cases and regardless of the length of his total work experience is 0.30.
Insured persons who simultaneously have both general work experience and experience in the relevant types of work have the opportunity to choose an option for determining their length of service coefficient. This indicator, if necessary, can be calculated based on the length of experience in the relevant types of work.
For example, a man who has worked for at least 10 years in underground work, in work with hazardous working conditions and in hot shops has the right to receive an old-age pension upon reaching the age of 50, provided that he has at least 20 years of insurance experience.
Therefore, his experience coefficient can be determined at 0.55 if he has the required length of experience in the specified jobs (that is, 10 years) and increase by 0.01 for each full year of such experience, but not more than 0.20.
The second indicator is the average monthly earnings of the insured person.
The average monthly earnings of the insured person can be calculated at his request according to one of two options - for the period from January 2000 to December 2001 (that is, for the last 24 fixed months of work before the Law of December 17, 2001 came into force) or for any 60 consecutive months before the specified date. When applying the second option, the period chosen by the insured person must consist of 60 consecutive months (one after another), and not selected separately.
Options for determining average monthly earnings differ not only in time duration, but also in the confirmation procedure. Data on earnings for periods before January 1, 1998 are taken into account on the basis of certificates issued by the relevant services of enterprises, organizations, and institutions. Data on earnings for periods after January 1, 1998 are taken into account on the basis of information provided by the personalized accounting departments of the Pension Fund of the Russian Federation, to which employers, in turn, provide information about all persons working for them under employment contracts, as well as under civil law contracts for remunerations for which insurance premiums are calculated in accordance with the legislation of the Russian Federation.
The ratio of the average monthly earnings of the insured person to the average monthly salary in the Russian Federation is taken into account in an amount not exceeding 1.2.
For persons living in the regions of the Far North and equivalent areas in which regional coefficients for wages are established, the ratio of the average monthly earnings of the insured person to the average monthly wage in the Russian Federation is taken into account in the following amounts:
not more than 1.4 - for persons living in the specified regions and localities in which a regional coefficient of up to 1.5 is established for the wages of employees, or for persons whose estimated pension is calculated from the average monthly earnings taking into account the specified regional coefficient;
not more than 1.7 - for persons living in regions of the Far North or in equivalent areas, in which a regional coefficient of 1.5 to 1.8 is established for workers' wages, or for persons whose estimated pension amount is calculated from average monthly earnings, taking into account the specified regional coefficient;
not more than 1.9 - for persons living in regions of the Far North or in equivalent areas, in which a regional coefficient of 1.8 and above is established for the wages of workers, or for persons whose estimated pension is calculated from the average monthly earnings taking into account the specified regional coefficient.
If several regional coefficients of different sizes are taken into account as part of the indicated earnings, when determining the ratio of a pensioner’s average monthly earnings to the average monthly wage in the Russian Federation, the most recent regional coefficient at the time of receipt is taken into account.
Pension increases that were established by Art. 110 of the Law of the Russian Federation “On State Pensions in the Russian Federation” as of December 31, 2001, if the insured person corresponds to the categories of recipients of such increases provided for in this article. However, there is one limitation: if the insured person, along with the labor pension, is provided with additional material support for the same reasons on which he is entitled to an increase in pension in accordance with Article 110 of the Law, the calculated amount of the pension is not increased.
The estimated pension amount cannot be less than 660 rubles.
The expected period of payment of the labor pension is determined.
This period must fully correspond to the similar period that will be applied when establishing the insurance part of the labor pension for the insured person.
According to paragraph 5 of Art. 14 of the Law of December 17, 2001, the expected period for payment of the old-age labor pension, used to calculate the insurance part of the said pension, is 19 years (228 months). However, paragraph 1 of Art. 32 of this Law establishes that for the transition period, which begins on January 1, 2002, this indicator is temporarily reduced to 12 years (144 months) and then annually increased by 6 months (from January 1 of the corresponding year) until reaching 16 years (192 months). ), after which it increases annually by one year (from January 1 of the corresponding year) until reaching 19 years (228 months).
In relation to disabled people, there are specifics when determining the expected period of payment of a labor pension. When establishing the insurance part of a labor disability pension, the specified period is reduced by multiplying by the ratio of the standard duration of the insurance period (in months) as of the day the pension was established to 180 months. The standard length of insurance coverage until a disabled person reaches the age of 19 is 12 months and increases by 4 months for each full year of age starting from 19 years, but not more than 180 months.
3. The estimated pension capital of the insured person is determined.
To obtain the estimated pension capital of the insured person, it is necessary to subtract 450 rubles from his estimated pension amount. and multiply the result by the expected period of payment of the labor pension determined for this person. If, as of January 1, 2002, the insured person had a total work experience of less than 25 years for men and less than 20 years for women, the estimated pension capital is subject to reduction. This reduction is made by dividing the amount of the estimated pension capital by the number of months of total total work experience and multiplying by the number of months of actual experience.
The estimated pension capital, determined in the manner considered, is fixed on the individual personal account of the insured person along with the insurance premiums paid for it from January 1, 2002 and until the insurance part of the labor pension is established from it, it is indexed in the same manner that is applied for the same period of time for indexation of the insurance parts of already assigned pensions.
The second step is to determine the expected period for payment of the labor pension.
As already noted, the expected period for payment of the labor pension is established by the Law of December 17, 2001. The duration of this period is 19 years (228 months). However, the specified duration of the expected period of payment of the labor pension is not introduced immediately, but gradually (starting from 12 years in 2002) in such a way as to reach the final figure only in 2013. However, it must be taken into account that the insured person has the opportunity to reduce the expected duration of payment of his pension in order to receive it in a higher amount. To do this, you must postpone your retirement after reaching retirement age for at least one year.
The expected period for payment of an old-age labor pension is reduced by one year for each full year that has elapsed from the date of reaching retirement age, if the specified pension was not assigned (if the insured person has all the grounds entitling him to a pension).
Taking into account this reduction, the expected period of payment of the old-age pension should not be less than 14 years (168 months). This is also a final indicator that is being introduced gradually. Starting from 1 January 2002, the minimum possible expected period for payment of an old-age pension is 10 years (120 months), and starting from 1 January 2009 it increases by 6 months (from 1 January of the corresponding year) until reaching 14 years (168 months).
For ease of perception, the procedure for determining the adjustment coefficient for the expected period of payment of a labor pension can be presented in the form of the following formula:
K = (12 + [B - 18] x 4) / 180.
labor pension payout ratio
In the above formula, the symbol “B” indicates the age of the disabled person on the day from which he is assigned the insurance part of the disability pension. Accordingly, [B- 18] is the total number of years of age exceeding 18 years.
The expected period of payment of the insurance part of the survivor's pension is determined in a similar manner. The only difference is that the adjustment coefficient for the deceased breadwinner is calculated based on the standard duration of the breadwinner's insurance period as of the day of his death.
The birthday number 6 remains unbeatable. The nature is honest, frank, reliable. Views are progressive, but with the desire to create a name for oneself, achieve the respect and favor of others, maintain peace and tranquility among friends, and improve their living conditions.
You literally radiate optimism and cheerfulness.
This number is considered one of the happiest, since it is the sum of its divisors: 6 = 1 + 2 + 3. People of number 6 are harmonious and balanced, they are conducive to trust, although sometimes they are too stubborn. They are very romantic and amorous, their interests are usually focused on home and family. They have good taste, they are very attractive, and they easily get along with other people.
Lucky day of the week for number 6 is Friday.
Your planet is Venus.
Advice:
By justifying the work or position entrusted to you, you are satisfied with what you have achieved and do not strive for the heights of your career or fame. Complacency and complacency sometimes prevent you from doing this. The mask of impassivity does not suit you, as it does not evoke much sympathy and gives rise to suspicion of hypocrisy.
Important:
Home, family; activities that require patience.
Six indicates an inactive, inert person who loves the comfort of home. It harmonizes relationships with the outside world, but can develop laziness and unscrupulousness, makes a person non-conflict, but at the same time forces him to work hard and painstakingly. The number patronizes doctors, laboratory workers, jewelers, designers, animators, museum workers and collectors.
Love, sex.
These people are usually very sexy. At the same time, they are by no means universally loved. Material considerations play a very important role for them when choosing a partner. If there is no sexual compatibility and mutual love between the spouses, this will become a source of disappointment and even a break in the relationship.
They should express their feelings and affection more openly. Then they will be more attracted to partners who will actually love them for who they are, and not as they appear to be.
Birth number for a woman
Birth number 6 for a woman Outwardly she seems calm, cold and even aloof, but underneath this lies sensuality and sexuality. In her youth she is often naive, sentimental and shy. As an adult, she becomes sensible. She is dreamy, has a rich imagination and high intuition. Can be soft, timid, modest or seductive, flirtatious, playful. Her unpredictability gives her a special appeal. Prone to romantic relationships. Cherishes every moment of love. He gives himself over to his feelings with all his heart and soul. She needs a sensitive and responsive partner; only such a person will make her happy. She does not tolerate half-heartedness in relationships: all or nothing. Wants to love and be loved, and to the end. Can be quick-tempered and touchy. She wants security, understanding and care. Although she herself is able to withstand any storms in life. When parting with a partner, she tries to maintain friendly relations. Marriage and children are top priorities. She chooses a husband of equal social status and with similar interests. Relationships with relatives are of paramount importance to her, and she devotes a lot of time and effort to them.Birth number for a man
Birth number 6 for a man Such a man is obligatory, hardworking and reliable. Strives for a stable relationship. He loves, selflessly surrendering to feelings. We are easily vulnerable, prefers to give more than to take. Sees the advantages and disadvantages of both the partner himself and the prospects of his relationship with him. His emotions are expressed most fully in the area of relationships, and he strives to find a faithful, understanding companion. He can be a sincere and deeply devoted partner. His need for sensual love implies first of all the body, and then the soul. Able to adapt well to changing circumstances. If he is respected as a person, he feels confident, otherwise he changes his partner. He is very attached to his mother, and his wife has to carve out a place for herself in his life. Does not like innovations, observes many conventions. Has heightened intuition. Home and family are the main thing for him. A big problem in relationships is increased sensitivity, sensitivity to criticism and judgment of others. Can be pedantic and demanding of others. He needs to forgive other people for their shortcomings and value their virtues more. It is better to find a companion with similar professional interests, in his circle, so that his friends like her, but does not stand higher in social status.Birth number 1
People born on the 1st are highly creative and inventive people. They strongly believe in their views and have great powers of persuasion. They do not like restrictions and unsolicited advice, as well as any interference in their affairs, so they prefer to work alone, regardless of others. They may exhibit dictatorial tendencies.
These people have enormous determination and willpower, but can sometimes be stubborn and willful. The main emotion is excessive ambition; they can direct all their mental abilities towards their implementation. Emotional passion, as a rule, is transitory, secondary, almost always subordinated to the satisfaction of their ambitions. They demand submission and obedience, so their marriage is not always successful.
These people show strong determination and perseverance, and do not give up on what they have planned. If this is tempered by the prudence that is inherent in them, it can lead to excellent results. In their speech they can be very straightforward, sometimes rude and cruel.
They are in agreement with those who consciously obey them, agree to remain their shadow, and do not try to be on equal terms with them. Only those who respect their individuality and freedom can get along with them.
These people are always outstanding, full of strong determination and creativity. Their personal qualities are of the highest order. But they have great difficulty communicating with other people. Those around them should show understanding and tact towards them.
From a health point of view, their weak points are the heart, eyes, and blood pressure.
Pythagorean square or psychomatrix
The qualities listed in the cells of the square can be strong, average, weak or absent, it all depends on the number of numbers in the cell.
Decoding the Pythagorean Square (cells of the square)
Character, willpower - 2
Energy, charisma - 2
Cognition, creativity - 0
Health, beauty - 2
Logic, intuition - 0
Hard work, skill - 2
Luck, luck - 0
Sense of duty - 0
Memory, mind - 0
Decoding the Pythagorean Square (rows, columns and diagonals of the square)
The higher the value, the more pronounced the quality.
Self-esteem (column “1-2-3”) - 4
Making money (column “4-5-6”) - 4
Talent potential (column “7-8-9”) - 0
Determination (line “1-4-7”) - 4
Family (line “2-5-8”) - 2
Stability (line “3-6-9”) - 2
Spiritual potential (diagonal “1-5-9”) - 2
Temperament (diagonal “3-5-7”) - 0
Chinese zodiac sign Snake
Every 2 years the Element of the year changes (fire, earth, metal, water, wood). The Chinese astrological system divides years into active, stormy (Yang) and passive, calm (Yin).
You Snake elements Metal of the year Yin
Birth hours
24 hours correspond to the twelve signs of the Chinese zodiac. The sign of the Chinese horoscope of birth corresponds to the time of birth, so it is very important to know the exact time of birth; it has a strong impact on a person’s character. It is argued that by looking at your birth horoscope you can accurately determine the characteristics of your character.
The most striking manifestation of the qualities of the hour of birth will occur if the symbol of the hour of birth coincides with the symbol of the year. For example, a person born in the year and hour of the Horse will display the maximum qualities prescribed for this sign.
- Rat – 23:00 – 01:00
- Bull – 1:00 – 3:00
- Tiger – 3:00 – 5:00
- Rabbit – 5:00 – 7:00
- Dragon – 7:00 – 9:00
- Snake – 09:00 – 11:00
- Horse – 11:00 – 13:00
- Goat – 13:00 – 15:00
- Monkey – 15:00 – 17:00
- Rooster – 17:00 – 19:00
- Dog – 19:00 – 21:00
- Pig – 21:00 – 23:00
European zodiac sign Capricorn
Dates: 2013-12-22 -2014-01-20
The four Elements and their Signs are distributed as follows: Fire(Aries, Leo and Sagittarius), Earth(Taurus, Virgo and Capricorn), Air(Gemini, Libra and Aquarius) and Water(Cancer, Scorpio and Pisces). Since the elements help to describe the main character traits of a person, by including them in our horoscope, they help to form a more complete picture of a particular person.
The characteristics of this element are cold and dryness, metaphysical matter, strength and density. In the Zodiac, this element is represented by the earth's trine (triangle): Taurus, Virgo, Capricorn. The Earth trine is considered a materialistic trine. Principle: stability.
The earth creates forms, laws, gives concreteness, stability, stability. The earth structures, analyzes, classifies, creates the foundation. She is characterized by such qualities as inertia, confidence, practicality, reliability, patience, rigor. In the body, the Earth gives inhibition, petrification through contraction and compression, and slows down the metabolic process.
People whose horoscopes express the element of Earth have a melancholic temperament. These are people of sober reason and prudence, very practical and businesslike. The goal of their life is always real and achievable, and the path to this goal is outlined already in their young years. If they deviate from their goal, it is very slightly and then more due to internal reasons than external ones. People of this trine achieve success thanks to such excellent character traits as perseverance, perseverance, endurance, endurance, determination, and steadfastness. They do not have such imagination and a bright, lively imagination as the signs of the Water trine, they do not have utopian ideas like the signs of Fire, but they persistently pursue their goal and always achieve it. They choose the path of least external resistance, and when obstacles arise, they mobilize their strength and energy to overcome everything that prevents them from achieving their intended goal.
People of the Earth element strive for mastery of matter. The creation of material values brings them true satisfaction, and the results of their work delight their soul. All the goals that they set for themselves must first of all bring them benefit and material gain. If the majority of planets are in the Earth's trine, such principles will apply to all areas of life, including love and marriage.
People with a predominance of the Earth element stand firmly on their feet and prefer stability, moderation, and consistency. They love a sedentary lifestyle, attached to home, property and homeland. Periods of growth and prosperity are followed by crises, which can be long-lasting due to the inertia of the Earth’s trine. It is this inertia that does not allow them to quickly switch to a new type of activity or relationship. This shows their limited ability to adapt to anyone or anything, with the exception of the sign of Virgo.
People with a pronounced Earth element usually choose a profession related to material values, money or business. They often have “golden hands”, they are excellent craftsmen, and can be successful in applied sciences and applied arts. They are patient, submissive to circumstances, sometimes take a wait-and-see attitude, but do not forget about their daily bread. Everything is done with one goal - to improve your physical existence on earth. There will also be concern for the soul, but this will happen from case to case. All of the above is easily achievable for them, provided that their energy is not spent on such negative character traits as ultra-egoism, excessive prudence, self-interest and greed.
Aries, Cancer, Libra, Capricorn. The cardinal cross is the cross of will, the material basis of the universe, a new impulse of idea. His main quality is the desire for realization. It is always directed towards the future. It gives dynamism, activity, and the desire for a goal. A person in whose horoscope the Sun, Moon or most of the personal planets are in cardinal signs will be a man of action. Such people are energetic and live in the present; for them, the most important thing is the current moment in time and the feeling of “here and now.” Therefore, their emotions and sensations are bright and strong. Their joy is as strong and sincere as disappointment, but any emotions are short-lived, since soon these signs are immersed in a new life, in new sensations, and starting a new business. With age, their moods become more even and come to their usual businesslike mood. Obstacles do not frighten them, but only increase their pressure and desire for the goal. However, they do not have much strength to withstand the fight for their goal for too long. Therefore, if the struggle with an obstacle takes too long or the results of your efforts are not visible at all, then such an obstacle begins to seem insurmountable, which leads to disappointment, causes a loss of strength and can even lead to depression. Also detrimental to them is the lack of dynamics and the ability to take initiative. Such a person will always strive forward and upward, captivating him with his energy. He is always in sight, noticeably rises above his surroundings, achieves his life goal and reaches a high social level.
In Capricorn, the element of Earth manifests itself on a more subtle, ideal level. The main ruler here is Saturn. The ancient symbol of Capricorn is a goat that bursts out of the Earth and even has wings. This is an animal that connects the element of Earth and the next element of Air. This kind of duality is characteristic of you if your Sun is in the sign of Capricorn.
You are most likely a tough analyst, very driven. Determination is the deepest, most essential quality of Capricorns. You set a goal for yourself, to which you go, using your excellent tactical abilities, using your dexterity, in the worst case - cunning and conformity. In the worst case, on the way to your goal, you can literally sweep away everything; you act quite rigidly, clearly and definitely. In the worst case scenario, you are a very insidious person, and it is very difficult to catch you by the hand, because you act very subtly and delicately. To implement your plans and goals, you can use any means. Among such Capricorns we see Pol Pot, who destroyed several million people of his country, Mao Zedong.
Among Capricorns there are many people who live with an inner sense of purpose, whose goal in life is the desire to convey this sense of purpose to others. Therefore, among high Capricorns we find preachers, shepherds, prophets, missionaries, but with a stronger practical orientation. You can give not only a high idea, but also means to achieve, practical means, real schemes and ways to achieve high goals.
Your highest level is associated with an inner sense of high purpose. Sometimes this feeling is brought to the point of mysticism, to an unyielding desire to convey one’s lofty goal to the people. Ideally, these are the saviors of the world and humanity - Zarathustra, Christ. In history we find other Capricorns: Joan of Arc, philosopher Albert Schweitzer, Nostradamus. Among them were Gurdjieff with his “Man-Machine” system, Joseph Smith, the founder of the Mormon religion. Among Capricorns there are also many pessimists, extremely secretive people who do not let anyone get close to them. There are many among them ascetics, schema-monks, people who know how to limit themselves in everything.
If we talk about the dynamics of your development, then this is a direct desire for your goal and the ability to maneuver to achieve it. Sometimes you climb a mountain, sometimes, like a bird, jumping from ledge to ledge, leaving hunters far behind you, and climbing into places that others can never get there. But this manifests itself at the highest level of spiritual development.
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GOVERNMENT OF THE RUSSIAN FEDERATION
ABOUT THE CLASSIFICATION OF FIXED ASSETS,
INCLUDED IN DEPRECIATION GROUPS
(as amended by Resolutions of the Government of the Russian Federation dated July 9, 2003 N 415,
dated 08.08.2003 N 476, dated 18.11.2006 N 697, dated 12.09.2008 N 676,
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