For every taste. Supplementary pension insurance – a type of life insurance. Having signed such a contract, a person transfers a certain amount of money the insurance company. And it invests those funds in financial markets, increasing their volume, and is committed to achieving a client of the statutory retirement age (60 years for men and 55 for women) to pay him a pension. At the same time there are many varieties of such insurance policies from which the customer can choose the most suitable to him. For example, money in future pension expense can be made at a time, and can be accumulated over several years, monthly, quarterly or annual installments. The period of the contract may be, and 5, and 10, and 40 years. The pension may also be paid every month, every quarter or a year, and so on – until the end of life or for a certain period, say 10 or 20 years. If a client wants to start getting "retired" until the retirement age, he can enter into a contract of insurance savings, "the payment of rent", similar to pension and differing from it only because it does not limit the period of early payments. It is true, then the possible situation in which the client will have to pay tax. By themselves, the pension insurance is never taxed on the income of individuals – even if the customer pays the fees for his employer.
But the rent is exempt from this tax only if the payments started no earlier than five years after the insurance contract. Otherwise, payments will have to pay tax at a rate of 35%, which is levied on the difference between the amount of rent received and made by the insurance contribution, increased by refinancing. Tax on income of natural persons holding the insurance company before the payment of rent, and the client receives is cleared from the tax amount, says the head of the Department of Insurance Life Insurance House VSK Alex snoring. However, this situation is rather hypothetical, as cautious insurers guarantee the customer a minimum investment income – typically 3 – 5% per year – that is certainly less than the refinancing rate. For example, "Energogarant," according to the regional director of the department of insurance programs Olga Tapinskoy, lays in the contract-ing 3% yield.
The cost of a particular pension insurance is strongly dependent on the conditions of the contract (see table). The sooner, the more. "From the point of view to maximize investment income is the most attractive option for the customer with a lump sum payment at the beginning of the contract," – says the head of the methodology and underwriting life insurance and accident insurance "Alfa Insurance" Elena Martynova. This is because the insurance company will invest a client for a longer period, increasing the amount from which disbursements will be made. According to Martynova, a life pension costs to the insured is usually about one and a half times more expensive than emergency (to be paid only for a certain period of time).
If the pensioner has not lived up to the end of the contract term pensions are unpaid balance of his successors. The older the client, the less the time savings and greater contributions to obtain the desired retirement. To reduce the monthly fee for people approaching retirement age, insurers recommend delaying payments, for example, 65 or 70 years. Otherwise have to settle for less than planned retirement. And, of course, the cost of insurance depends on the client's age and sex. A pension for two. But these insurance options are not limited to future retirees. Insurers have come up with a lot of modifications of the term and lifetime pensions. For example, the contract can be formed so that after the death of a pensioner, his heirs or other persons whom he chose to receive a lump sum payment, the amount of which depends on the age of the deceased. If a pensioner dies, say, 80 years old, one-time payment of the heirs is $ 10 000, in 90 years – $ 3000, etc. The size of the payment can be fixed – for example, equal to an annual pension of the deceased.