Regarding the determination of monetary security when assigning a pension to persons entitled to a pension in accordance with paragraph g) of Article 1-2 of the Law of Ukraine.
Paragraph g) of Article 1-2 of the Law of Ukraine “On Pension Provision for Persons Released from Military Service and Certain Other Persons” (hereinafter - the Law) regulates the pension provision for civil servants and employees of educational, medical institutions and research institutions of the Ministry of Internal Affairs of Ukraine or police from among former police officers who, as of the date of publication of the Law of Ukraine "About the National Police" served in the police and had a calendar service of at least five years and continued to work in the Ministry of Internal Affairs of Ukraine or the police (their territorial bodies, institutions and agencies) in positions replaced by civil servants in accordance with the Law Ukraine "On Civil Service", and in educational, medical institutions and research institutions - in any position.
The pension of these persons is calculated in accordance with the third part of Article 43 of the Law on the amount of cash benefits they had on the day of dismissal from the service in the internal affairs bodies.
If at the time of appointment or payment of pension there was a change in the amount of at least one of the types of cash benefits and / or new monthly additional types of cash benefits (allowances, surcharges, increases) and bonuses in the amounts prescribed by law, pension is granted taking into account such changes and / or innovations, and the assigned pension is subject to immediate recalculation.
In order to ensure the possibility of exercising the right to pension of these persons in full, namely to ensure the possibility of determining the amount of pensions to these persons along with the current police, the Ministry of Internal Affairs of Ukraine initiated amendments to the Procedure for calculating years of service, appointment and payment of pensions and cash benefits. composition, ensigns, midshipmen, servicemen of overtime service and contract military service, officers and privates of internal affairs bodies, police officers and members of their families, approved by the resolution of the Cabinet of Ministers of Ukraine of July 17, 1992 № 393 (hereinafter - the Procedure).
Resolution of the Cabinet of Ministers of May 22, 2019 № 435 "On Amendments to the Resolution of the Cabinet of Ministers of Ukraine of July 17, 1992 № 393" regulated this issue by amending paragraph 6 of the Procedure, which entered into force on 04.06.2019.
From the specified date of pension to the persons provided by point g) of articles 1-2 of the Law are appointed from monetary maintenance on an equal position of police officers on the day of dismissal from positions replaced by civil servants according to the Law of Ukraine «About civil service», in educational institutions, health care institutions' I and research institutions of the Ministry of Internal Affairs or the National Police - from any position.
Thus, a person who, for example, resigned in December 2019 from the position of chief expert of the NDCC in the Kyiv region, the amount of cash benefits for calculating the pension is determined taking into account:
the salary of a police officer as a senior inspector on special assignments of the GUNP in the Kyiv region;
salary for a special title;
appropriate allowance for length of service;
average amounts of allowances, surcharges and bonuses for these police positions, which were actually paid to the GUNP in the Kyiv region in December 2019.
Regarding the inclusion in the cash benefit for calculating the pension of the amounts of indexation of cash benefits and cash benefits for rehabilitation
Part three of Article 43 of the Law of Ukraine "On Pensions for Discharged Persons from Military Service and Certain Other Persons" (hereinafter - the Law) provides that pensions for officers, ensigns and midshipmen, servicemen of overtime service and contract military service, persons who are entitled to a pension under this Law, and their family members are calculated from the amount of cash benefits, taking into account the relevant salaries for the position, military (special) rank, interest allowance for years of service, monthly additional types of cash benefits (allowances, surcharges, promotions) and bonuses in the amounts established by law, from which a single contribution to the mandatory state social insurance, and until January 1, 2011 - insurance premiums for compulsory state pension insurance, in the manner prescribed by the Cabinet of Ministers of Ukraine.
That is, the cash security for the calculation of the pension includes its additional types, which meet two conditions at the same time: payments are monthly and from them a single contribution to the mandatory state social insurance (insurance contributions to the mandatory state pension insurance).
Rehabilitation cash benefits are not included in the monthly additional types of cash benefits. The amounts of indexation of cash benefits are not provided in the lists of additional types of cash benefits for servicemen, privates and officers, and therefore do not belong to the cash benefits and they do not accrue a single contribution to compulsory state social insurance (insurance premiums to compulsory state pension insurance).
Thus, these payments can not be taken into account when calculating the pension, both in its appointment and in the recalculation.
However, Article 5 of the Law provides for the right of persons discharged from military service, other persons entitled to a pension under this Law, and members of their families to receive (at their request) a pension on the terms and in the manner prescribed by the Law of Ukraine "On compulsory state pension insurance ". Only under this condition for the calculation of pensions can be taken into account all types of cash benefits received by these persons who are entitled to a pension under this Law, before dismissal.