ПРОБЛЕМНІ ПИТАННЯ ВИЗНАЧЕННЯ СКЛАДОВИХ ГРОШОВОГО ЗАБЕЗПЕЧЕННЯ ПРИ ОБЧИСЛЕННІ ПЕНСІЙ ВІЙСЬКОВОСЛУЖБОВЦІВ

Abstract

Loginov O. Problematic issues of determining the components of cash security in calculating the pensions of servicemen The article is devoted to one of the important problems that arise in the field of pension provision for servicemen, namely, the issue of determining the components of cash security that are taken into account for the calculation of military pensions. Based on the analysis of the current legislation governing the conditions and procedure of pension provision for servicemen, as well as materials of judicial practice, the author identifies a number of aspects of this problem that may adversely affect the size of their future pension. In particular, the structure of cash security, which is taken into account for the calculation of pensions, is studied and it is concluded that it is different from the structure of cash benefits for the current monthly payment to servicemen for certain elements. It was found out that such elements do not include one-time additional types of cash security. The types of cash security from which the single contribution to the obligatory state social insurance is paid as one of the conditions for the calculation of the pension are investigated. It is concluded that the basis for the calculating of a single contribution is the full cash cover accrued to the serviceman. Particular attention in the article is paid to the definition of additional types of cash benefits that are taken into consideration for the calculation of pensions. It is emphasized that their list is established by resolutions of the Cabinet of Ministers of Ukraine, as well as departmental regulations. In the article the norm of Law № 2262-XII is analyzed, which defines additional types of cash security from which the pension is calculated. Based on the analysis of case law, the author concluded that the interpretation of this rule is different, which indicates its problematic nature. As a result of the study, important conclusions and proposals were formulated, which are aimed at eliminating the existing shortcomings in the legislation on determining the components of cash benefits for calculating pensions for servicemen.