Bagirova A.P.Ural Federal University named after the First President of Russia B.N. Yeltsin, Yekaterinburg, Russian Federation a.p.bagirova@urfu.ru
Bykova D.G.Ural Federal University named after the First President of Russia B.N. Yeltsin, Yekaterinburg, Russian Federation bykovadarya91@gmail.com
Importance The article considers the mechanism of parental labor results integration into the pension system of Russia, which in the long term creates conditions for improving the quality of human capital of children being considered as a result of parental labor. Objectives The purpose of this paper is to analyze problems related to integration of parental labor results into the Russian pension system. Methods The methodological basis of the analysis of the pension system and its dysfunctions is a systems approach, the concept of partial reorientation of future wealth to today's society, and a socioeconomic approach, serving to relate the problems of parental labor effectiveness and the pension system of the Russian Federation. Results The study highlights four blocks of problems of organizational, economic, regulatory and technological nature. We substantiate that successful integration of products of parent labor into the pension system is impossible without changes in the methodology for allocations to the State extra-budgetary funds, modification of information support to financial and tax accounting that includes calculation of contribution to additional reproductive and occupational pension. The paper offers solutions to some of these problems. Conclusions and Relevance Solutions to identified problems will contribute to successful integration of products of parent labor into the pension system. If implemented, the integration mechanism will create conditions for increasing the pensions, improving the living standards and demographic situation, and enhancing the quality of human capital of children.
Keywords: parental labor, pension system, products of labor, integration mechanism, human capital
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