Social and economic aspects of modern pension provision for military personnel of the Russian Federation

The military pension is often only a part of the institution of special payments to military personnel. Due to the fact that pension provision for military personnel is a specifi c system and diff ers from general pension payments, it is necessary to understand it. This article analyzes the features of the modern pension system for military personnel of all law enforcement agencies of the Russian Federation, refl ecting, on the one hand, the global trends and, on the other hand, the specifi cs of the Russian military pension system. The total expenditures of the federal budget (for the period 2016–2021) for the pension provision of persons who served in the military in the power structures of the state are presented. The dynamics of the total budget expenditure for a particular power structure in relation to pension payments is studied (using the example of the Ministry of Defense of the Russian Federation). The average size of pensions for seniority of pensioners of the Ministry of Defense of Russia is considered. The analysis of the growth rate of monetary allowances for military personnel, military superannuation pensions, old-age insurance pensions and the inflation rate from 2018 to 2022 was carried out. Special attention is paid to the budget allocation related to pension provision for military personnel of the Ministry of Defense of the Russian Federation and the Ministry of Internal Aff airs of the Russian Federation. A comparative analysis of the dynamics of indexation of military pensions and old-age insurance pensions for the period 2013–2022 was carried out. The specifi cs of pension payments to military personnel, depending on the power structure of the Russian Federation, are considered. The characteristic features of calculation, payment, recalculation and assignment of pension allowance payments are presented, showing the specifi cs of the mechanism of formation of military pensions.