вопрос-ответ

❓❗️Please provide clarification on the following issue: The employer for some time did not make payments on the individual savings account from the income of employees. After identifying this offense, the employer intends to pay for the previous period of work and submit recalculations according to the personal income tax report.
Question: Will the period of work of employees be counted in the length of service when calculating a pension for which the employer did not pay contributions to the individual savings account, if the employer accrues, pays and submits a recalculation of individual savings account for the previous period, on the current date? What additional documents must an employee provide when applying for a pension to confirm the length of service for the period when the individual savings account contributions were not accrued and paid by the employer?

💡Answer: The off-budget Pension Fund under the Ministry of Finance of the Republic of Uzbekistan is entrusted with the organization of state pension provision for citizens, the appointment of pensions, social benefits, compensation and other payments to citizens, ensuring the recalculation of pensions and other payments in the manner prescribed by law.

📌 State pensions are assigned and paid on the basis of the Law of the Republic of Uzbekistan “On State Pension Provision of Citizens”, the procedure for applying the Law is determined by the Resolutions of the Cabinet of Ministers. On the basis of Article 37 of the Law “On State Pension Provision of Citizens”, work experience is counted in the length of service:
🔸 for the period before January 1, 2019, any work in which the employee was subject to state social insurance, regardless of the type of activity, form of ownership and management, subject to payment of insurance premiums to the off-budget Pension Fund under the Ministry of Finance of the Republic of Uzbekistan;
🔸 for the period after January 1, 2019, any work performed by an employee, subject to the accrual of income in the form of wages.

❗️ By law, the transfer of individual savings account for crediting in the length of service is not mentioned.

📌 In case of the absence of archive data on earnings, the amount of earnings is determined:
🔸 for the period 2005 — 2016 — based on information on mandatory contributions to the funded pension system;
🔸 for the period 2016 — 2018 — based on the information of the electronic centralized register of individual accounting of accrued insurance premiums of citizens to the off-budget Pension Fund under the Ministry of Finance of the Republic of Uzbekistan;
🔸 for 2019 — based on the information of the electronic centralized register of personalized accounting of accrued wages of citizens;
🔸 for the period after January 1, 2020 — based on the certificate of Interdepartmental Hardware and Software Complex «Unified National Labor System».

✅ Sources:
🔹 President’s Decree-4161 «On measures to further improve the system of pensions for citizens» dated December 30, 2009;
🔹 Law of the Republic of Uzbekistan «On state pension provision of citizens», art. 37;
🔹 Resolution of the Cabinet of Ministries of the Republic of Uzbekistan No. 252 “On the procedure for assigning payment of state pensions” dated September 8, 2011, p. 85.

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