This article examines the perquisites for the formation of the contemporary corporate pension provision through greater engagement of middle and small-size organizations and enterprises. Currently, corporate pension schemes can only be afforded by large and profitable enterprises and corporations engaged in fuel and energy, also in oil and transport industries of the Russian Federation. However, surveys of the all-Russian center for public opinion studies show that 22% of Russian citizens would like to pay some amount of money for future retirement, in addition to the pensions that will be paid by the state. The author believes that, in spite of the current sanctions against Russia and the deterioration of economic development, the adoption of the Federal law on corporate pension system is necessary. Of course, at the same time, the state should take measures to encourage employers to establish corporate pension programs by providing tax benefits and other preferential terms.
Corporate retirement systems, corporate pension, pension savings.
1. Interv´yu glavy PFR A. Drozdova: Korporativnye pensionnye sistemy v Rossii okhvatyvayut ne bolee 15% rabotayushchikh grazhdan. URL: http://www.zerich-npf.ru/news/pension/1437/25/06/2013.
2. Interv´yu: Korporativnye pensionnye programmy kak instrument effektivnogo menedzhmenta. Kadrovik.ru. 2013. № 11.
3. Sochneva E. N. Otsenka sistemy pensionnogo obespecheniya Rossii. Sotsial´noe i pensionnoe pravo. 2014. № 1.