How to get a deduction for pension contributions and insurance?

What expenses are covered by the social tax deduction?

The rules for providing a social tax deduction for expenses on non-state pension provision, voluntary pension insurance or life insurance, contributions to the funded part of the labor pension are determined by clauses 4 and 5, art. 219 of the Tax Code of the Russian Federation. A social deduction can be received by an individual who pays personal income tax for contributions to:

agreements on non-state pension provision of NPFs;
agreements on voluntary pension insurance with insurance companies;
voluntary life insurance contracts. Provided that these contracts are concluded for a period of five years or more;
additional contributions to the funded part of the labor pension.

Deductions for pension contributions are entitled to be applied by a taxpayer who paid them directly or submitted a corresponding application to the accounting department. If these contributions are paid for him by the employer, then the citizen has no right to them.

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Don’t believe fakes about social deductions for pension contributions. Your money will not be returned

Kemerovo tax officials are concerned about the sharply increased number of 3-NDFL declarations in which citizens claim social tax deductions for additional contributions to a funded pension that were not actually paid. On their website they explained why there will be no tax refund.

Such interest in this deduction is due to the fact that a text memo and video with step-by-step instructions on how to return the tax using Pension Fund data are being actively distributed through social networks, instant messengers and among employees of some organizations.

Citizens are invited to generate an extract from the Pension Fund on the state of the individual personal account of the insured person on the State Services portal and accept the data reflected in this extract as the amount for the social deduction. Then fill out the 3-NDFL declaration in the “Personal Taxpayer Account” and receive the money.

At the same time, persons disseminating such a scheme actively convince citizens of the possibility of a tax refund and assure that not only they themselves, but also other citizens have already returned the tax.

In reality, things are different, and not everyone will be able to return the tax. The deduction will be available only to those citizens who, having decided to increase the size of their pension, sent a corresponding application to the Pension Fund for this purpose, paid additional contributions at their own expense and can document this by submitting:

or - payment documents confirming the payment of contributions to the Pension Fund through a bank;
or - a certificate from the employer about the amounts of contributions deducted from their wages and transferred to the Pension Fund.

Those citizens who did not write such a statement and did not pay additional contributions do not have the right to a deduction.
At the same time, the Pension Fund statement generated on the State Services portal is not a document confirming expenses and cannot be the basis for providing a deduction. Moreover, the amounts that citizens are asked to accept as a deduction are either not contributions to the Pension Fund at all, or are expenses of the employer, and not the citizen claiming the deduction.

Tax officials call the dissemination of such messages on social networks fraud and urge people not to trust information from unverified sources, not to disseminate it, and especially not to transfer data from their personal accounts to third parties.

If a tax refund declaration has already been submitted, then it is necessary to submit an updated declaration with the social tax deduction indicator reset to zero, which can be sent to the tax authority through the “Taxpayer Personal Account for Individuals” service, submitted to the Inspectorate in person or through a representative, sent by mail, or submit it on paper through the MFC.

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What features do contracts for social insurance and voluntary pension contributions have?

A citizen can enter into contracts for insurance and pension provision and pay contributions for them:

in your favor;
for your spouse;
parents;
disabled children, including those adopted or under guardianship.

What is the maximum amount possible to receive a deduction?

The maximum amount of contributions from which tax is calculated is 120 thousand rubles. This amount covers all social deductions. Therefore, if you incurred other expenses in the same year, for example, for treatment or education, you will have to determine the expenses or part of each category for which the deduction will be calculated.

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How to get a deduction for the payment of insurance and pension contributions?

Fill out the declaration in form 3-NDFL at the end of the year in which the contributions were paid. You can find it on the Federal Tax Service website.
Obtain a certificate from the accounting department at your place of work about the amounts of taxes withheld for the desired year in form 2-NDFL.
Prepare a copy of the agreement or insurance policy with the NPF or insurance company.
If you paid additional pension contributions to the funded part of your retirement pension, order a certificate from your accounting department about the amounts of contributions transferred on your instructions.
Prepare documents that confirm your relationship or guardianship over the persons for whom you transferred contributions or in whose interests you entered into a life insurance agreement.
Prepare copies of payment documents that confirm your expenses for premiums and insurance services. These can be cash register receipts, cash orders, payment orders and more.
Submit your deduction declaration to the tax office at your place of residence. Attach documents that confirm your expenses and your right to a tax deduction. If you have incurred expenses for the contributions of your relatives, also attach to the declaration copies of documents that confirm your relationship.
Be prepared for the fact that verification of your declaration and documents may take up to three months. After this, the payment will be transferred to you within a month.

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When submitting a return for deduction, be sure to take with you the originals of all documents attached to it. Thus, the tax inspector will be able, if necessary, to verify the authenticity of the declared data.

If contributions for non-state pensions and insurance were withheld by the employer from the employee’s salary, the deduction can be received before the end of the financial year. To do this, you must provide the employer with a certificate for deduction from the Federal Tax Service. The employer will suspend the withholding of personal income tax from your wages.

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How is the tax deduction calculated?

Let's look at the example of contributions to non-state pension provision. Social tax deduction is 13% of the amount of contributions paid. To find out the amount of social deduction, you need to multiply the total amount of contributions by 13%.

For example, you make annual contributions to a non-state pension fund. Their total amount was 15 thousand rubles. The amount of social tax deduction = 15,000 * 13% = 1,950 rubles. Since this amount is lower than the amount of personal income tax you paid, you are entitled to the entire deduction amount - 1,950 rubles.

In this case, the maximum amount for deduction is 120 thousand rubles. Even if you transfer contributions to a non-state pension fund for an annual amount of 135 thousand rubles, you can only receive a deduction from 120 thousand, i.e. 15,600 rubles.

The Federal Tax Service warned about false information on registration of social deductions

The Federal Tax Service warned taxpayers about the dissemination on the Internet (in instant messengers and social networks) of false information about the possibility of receiving a social tax deduction for pension insurance expenses based on Pension Fund data.

In its message, the Federal Tax Service clarifies that social deductions for personal income tax are entitled to citizens who decided to increase the size of their pension and themselves paid additional insurance contributions for a funded pension in accordance with Federal Law No. 56-FZ of April 30, 2008.

To receive such a deduction, you must, along with the 3-NDFL declaration, provide documents confirming the actual expenses for paying additional insurance contributions for a funded pension.

For example, such documents are a copy of an agreement with a non-state pension fund and a copy of payment documents confirming self-payment of contributions. Another proof is a certificate from the employer (tax agent) about the withholding and transfer of the amounts of such contributions on behalf of an individual, which is issued in an approved form.

Accordingly, the information disseminated on the Internet that a social deduction can be obtained on the basis of an extract issued through the Unified Government Services Portal about the status of the individual personal account of the insured person does not correspond to reality.

An extract from the Pension Fund of the Russian Federation is not a document confirming the taxpayer’s expenses, nor is it a basis for providing a social tax deduction for personal income tax.

It is also false information that it is necessary to indicate data from such an extract as the amount of expenses for deduction.

The Federal Tax Service warns that this procedure for obtaining social deductions is contrary to tax law.

At the same time, if any of the taxpayers have already sent a 3-NDFL declaration to the tax authorities, filled out in accordance with the specified false instructions, then the Federal Tax Service recommends submitting an updated 3-NDFL declaration, zeroing out the amount of the erroneously declared deduction.

In the event of an unlawful application for a social deduction, the tax authority will refuse to provide it, forming an appropriate decision based on the results of an audit of the tax return.

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Now individuals are given the opportunity to receive social deductions, in particular, for expenses on medical services, education and expenses for charity. Social deductions for medical expenses can be provided in the amount of purchased medical services, as well as in the amount of the cost of medicines for medical use. Medicines must be prescribed by the attending physician and purchased by the taxpayer at his own expense.

The total amount of social tax deduction for expenses on medical services and medicines is accepted in the amount of actual expenses incurred (clause 3, paragraph 1, article 219 of the Tax Code of the Russian Federation). A social deduction for charity is provided in the amount of expenses incurred, but not more than 25% of the taxable income that an individual received during the tax period. A deduction for training expenses is provided for the entire period of study, including academic leave.

The deduction is provided to taxpayers paying for a child’s education: parents, guardians, trustees, brothers and sisters. The deduction is provided in the amount paid for the education of children under the age of 24, as well as for the education of wards under the age of 18. To receive a deduction, these individuals must confirm the status of the educational organization and provide a copy of its license to carry out educational activities.

Example 3: Deduction for life insurance along with other social deductions

Conditions for receiving the deduction: In 2022 Vlasov V.S. entered into a life insurance agreement, under which he paid insurance premiums in the amount of 40,000 rubles, and also paid for his university education in the amount of 100,000 rubles.

Income and income tax paid: In 2020 Vlasov V.S. earned 50,000 rubles a month and paid a total of 78,000 rubles. income tax for the year.

Calculation of the deduction: Despite the fact that Vlasov V.S. spent 140,000 rubles. for life insurance and education, the amount of social tax deductions for the year cannot exceed the maximum limit of 120,000 rubles. Therefore, Vlasov V.S. will be able to return a maximum of 120,000 * 13% = 15,600 rubles. Since Vlasov V.S. paid more than 15,600 rubles in income tax, then he will be able to return this amount in full.

Get a tax deduction

Hereby, in accordance with Federal Law No. 152-FZ “On Personal Data” dated July 27, 2006, I freely, of my own free will and in my own interest, express my unconditional consent to the processing of my personal data by the Limited Liability Company “Capital Life Insurance” (OGRN 1047796614700, TIN 7706548313), registered in accordance with the legislation of the Russian Federation at the address: 115035, Moscow, Kadashevskaya Naberezhnaya, 30 (hereinafter referred to as the Operator). Personal data is any information relating to an individual identified or determined on the basis of such information. I have given this Consent to the processing of the following personal data:

Full Name;
E-mail address;
Phone number.

Consent is given to the Operator to perform the following actions with my personal data using automation tools and/or without the use of such tools: collection, recording, systematization, accumulation, storage, clarification (updating, changing), extraction, use, transfer (distribution, provision, access), depersonalization, blocking, deletion, destruction, as well as carrying out any other actions provided for by the current legislation of the Russian Federation, both manual and automated methods. All information provided has been personally verified and confirmed by me. I have read the User Agreement, agree and undertake to comply. This consent is valid until its withdrawal by sending a corresponding notification to the Operator's address: 115035, Moscow, Kadashevskaya Naberezhnaya, 30. The subject, upon written request, has the right to receive information regarding the processing of his personal data (in accordance with clause 7 of Art. 14 Federal Law dated June 27, 2006 No. 152-FZ). If I withdraw my consent to the processing of personal data, the Operator has the right to continue processing personal data without my consent if there are grounds specified in paragraphs 2 – 11 of part 1 of article 6, part 2 of article 10 and part 2 of article 11 of Federal Law No. 152-FZ “On personal data" dated June 26, 2006. This consent is given to the Operator for the processing of my personal data for the following purposes:

Sending notifications to me regarding the services provided, preparation and sending of responses to my requests;
Informing me about other products and services of the Operator, sending information to me, including advertising, about the Operator’s events/services/works.