Individual investment account insurance. The worst option on IIS. Conditions and tariff of IIS

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Last Friday M.P. State Duma Anatoly Aksakov and member of the Federation Council Nikolai Zhuravlev (with legal support from NAUFOR) submitted for consideration the draft federal law 76910-7 “On insurance of investments of individuals on individual investment accounts", which is designed to increase the degree of reliability of investments in individual investment accounts to the level of bank deposits. FO highlighted the main points of the document.

The draft has not yet even passed the first reading, so the final version (if adopted) may differ from the version submitted to the State Duma.

WHAT IS THE NUANCE IN THE CURRENT VERSION OF THE BILL?

The document states that IIS insurance is possible only if the account maintenance agreement does not give the broker the right to use cash client. This is very important point, since now the standard brokerage account agreement that citizens sign, as a rule, contains a clause stating that the broker has the right to use their funds for his own purposes, and this gives him a significant income.

An FO source in the financial market, familiar with the development of the bill, is confident that even if this clause remains unchanged until the final version, brokers will still independently remove it from the contracts - just in order to have the status of a participant in the investment insurance system.

In this case, their lost income may be partially compensated by an increase in tariffs for maintaining IIS - the president of IH FINAM, Vladislav Kochetkov, does not exclude this. Marketing Director of BCS Ruslan Smirnov also believes that brokers will be forced to raise tariffs, and this may concern not only the commission rate for maintaining an account, but also the cost of using margin lending.

WHY WAS IT DECIDED TO INSURE ISIS?

According to the explanatory note, the reason for the appearance of the bill is the lack of mechanisms to protect citizens’ investments in the securities market (as opposed to bank deposits), as a result of which the population is little interested in long-term investments.

WHAT WILL BE INSURED IN INDIVIDUAL INVESTMENT ACCOUNTS?

Cash and securities that can be purchased on Russian exchanges, as well as derivative financial instruments, will be insured, with the exception of those intended for qualified investors.

WHAT AMOUNT OF INSURANCE DOES THE BILL PROVIDE?

The amount of insurance compensation will be up to 1.4 million rubles - the same as when opening a bank deposit.

WHEN IS INSURANCE PAID TO AN INDIVIDUAL INVESTMENT ACCOUNT HOLDER?

An insured event comes into force if the company’s license as a professional participant in the securities market is revoked, or if the insured, which is a credit institution, has the Central Bank’s license to carry out banking operations revoked, as well as if the regulator imposes a moratorium on satisfying the claims of its creditors.

It is important to note that the project does not insure the investment decisions of citizens, that is, possible losses from investments.

WHO WILL PAY INSURANCE FOR INSURANCE?

To carry out insurance payments, it is planned to create a special investment insurance fund on the basis of the Deposit Insurance Agency, into which money will be deposited by participants in the insurance system - brokers, management companies, etc.

The contribution rate will be set by the Investment Insurance Fund Management Council, which will include representatives of the government, the Ministry of Finance and the Central Bank, self-regulatory organizations in the financial market, as well as employees of insurance companies and CEO agencies.

Individual investment account – special kind a brokerage account to which the state extends significant tax benefits. Using an IIS, you can buy financial instruments traded on Russian exchanges, for example, shares and bonds of Russian companies, currencies or derivatives that are traded on the Moscow Exchange, or shares of foreign companies that can be purchased on the St. Petersburg Exchange.

According to the Moscow Exchange, in just 2 years since the appearance of IIS, 192,162 accounts of this type were opened (data for the 15 largest brokers).

More than 300,000 people already used to control their finances, 55% of users significantly improve their financial condition, 25% – get rid of debts, 22% – achieve their goals after just a year of using the service.

It differs from other services not only in the number of awards (Russia, Europe) and media recognition, powerful functionality, but also in its unique methodology, which:

1. Will help you get your expenses in order and set goals(purchase of real estate, car, loan repayment, education, etc.).

2. Create a budget for each month so that you will always have a sufficient balance of money

3. Tell you how increase your CAPITAL and achieve financial independence, create savings for your children

Last update: 04-01-2020

How does IIS work?

There are two types of benefits in total.

Each IIS owner can use only one:

Class A benefit– obtaining a tax deduction for personal income tax. persons if the first payment was made at least three years ago. This option is suitable for those who have a regular income, which is subject to income tax, and also do not want to take risks. In other words, you can return the 13% that your employer withholds from your salary.
Class B benefit– refund of income tax in full in the form of a tax deduction, if the first payment was made at least three years ago. A person receives a deduction when closing an account (the account can be closed earlier, but in this case the tax deduction will not be paid). This option is well suited for those who trade in the stock market and do not have a regular salary. In other words, if you have earned a large amount, then you don’t have to pay tax on it.

See the next paragraph for an example.

How profitable is it and how much can you earn - profitability, dividends?

Let us now consider several examples of using IIS:

Taxpayer Ivanov In 2015, I issued an IIS (according to the personal income tax return scheme). In 2015, a person received a salary of 500,000 rubles, from this amount he paid income tax in the amount of 65,000 rubles (13%). He opened an individual account and put 300,000 rubles there. Thus, he will return 39,000 rubles (13%) as a deduction.
Taxpayer Sidorov in 2013, 2014 and 2015, I deposited 100,000 rubles into IIS (under the income tax exemption scheme). He carried out various operations on the stock market and in 2016 his balance amounted to 1,000,000 rubles. In other words, the person made a profit of 700,000 rubles. In this case, upon termination of the contract, he will not have to pay income tax on these 700,000 rubles.

What is the difference?

You can be guaranteed to receive a class A benefit; a class B benefit depends on whether you managed to earn it or not.

Is it more profitable to invest money in a bank or in an IIS?

There is no clear answer. It all depends on the specific situation. It is important to understand the following points:

If you have been successfully trading on the stock exchange for a long time, then you should definitely open an IIS. After all, income tax will eat up a large amount of money, and with the help of an IIS you can avoid this situation.
If you receive a salary, then it all depends on what interest rate you can deposit money in the bank. If the bank offers a good interest rate, then it may be more profitable to put the money in the bank.
However, high interest rate may say that the bank is experiencing certain difficulties and may close (deposits are insured for 1.4 million rubles).
The tax refund is guaranteed by the state.
So far, IIS is not insured, unlike deposits in banks.
To receive the maximum benefit, the money must remain in the account for 3 years.

Eg, for amounts up to 300,000 rubles you can get by quite well debit card Tinkoff Black. It is also convenient to use the interest rate at the level of deposits in many banks (in most cases 1-3% higher).

How to open an IIS?

Currently, many financial I offer this tool to organizations. There are no difficulties, just pay attention to the investment strategy. High interest means high risks.

Rating and where is the best place to open?

You can obtain an IIS from an investment or management company, as well as from banks that engage in trading on stock exchanges.

A few examples: PJSC Sberbank, PJSC VTB 24, JSC Finam and so on.

PJSC Sberbank – 68,971 accounts.
JSC “FINAM” – 38,693 accounts.
Otkritie Broker JSC – 36,202 accounts.
LLC “Company BKS” – 31,685 accounts.
PJSC VTB 24 – 13,598 accounts.
ATON LLC – 8,287 accounts.
Alfa Capital Management Company LLC – 7,839 accounts.
PJSC Promsvyazbank – 3,709 accounts.
JSC Gazprombank – 3,399 accounts.
LLC FC “RGS Investments” – 2,996 accounts.

How many IIS can I open?

Only one IIS can be opened per investor (according to No. 39-FZ, Article 10.2-1, paragraph 2). If a person opens a new IIS, then he is obliged to close the old one within a month.

Conditions and tariff of IIS

Important! The figures in the tables are provided as an example and may change over time. For current information, see the official websites.

Below is an approximate sequence of steps that will need to be taken to open an IIS in the largest banks of the Russian Federation.

For example, to open an IIS in Sberbank, you need to do the following:

Sberbank tariffs:

To open an IIS at FINAM JSC, you need to do the following:

Prepare all the necessary documents and register on the site, indicating your real personal data. When registering, you must indicate that you are registering under the IIS program. You can also visit one of the representative offices of FINAM JSC to open an account.
Company representatives will review your application and make a decision.
If your application is approved, then you can transfer money to your account and start trading.

Tariffs of JSC “FINAM”:

What documents are needed?

To open an IIS in Sberbank, you need to provide the following documents:

Passport and TIN (but only if you do not have a universal account with Sberbank).
Application and questionnaire.
Any other documents at the request of the bank related to commercial activities. Example - the bank may require you to write a receipt that you no longer have an IIS or you have another IIS, but you undertake to close it within the next 30 days (since you can use no more than one IIS per billing period).

To open an individual investment account at JSC FINAM, you will need the following documents:

Passport and IIN.
Any other documents at the request of the organization related to commercial activities. Example - the company may require you to write a receipt that you no longer have an IIS or you have another IRA, but you undertake to close it within the next 30 days (since you can use no more than one IRA per billing period).

Agreement for opening an individual investment account

When opening an IIS in any financial institution, an agreement is concluded.

If you open an IIS online, then you are provided with an electronic version of the agreement; if you agree with it, you confirm it, and the contract will be considered signed.

The texts of contracts of different companies in most cases differ slightly from each other; differences may relate to such items as the size of the commission, the ability to trade on foreign stock markets, and so on.

Insurance

Today it is impossible to insure an IIS.

However, in June 2017, the government supported a bill according to which it would be possible to insure the personal investment account of individuals.

It is assumed that the Deposit Insurance Agency will handle the payments. It is expected that IIS insurance will become operational in 2018, but it is quite possible that the bill will be rejected or returned for revision.

How to top up?

To top up via Sberbank, you need to contact a bank branch, provide the amount and say that you want to deposit it in an IIS.

You can also top up using online banking, and then transfer the money to IIS. The translation from the card looks like this:

Go to Sberbank Online.
Open the “Payments and Transfers” item, select “Investments and Insurance – Brokerage Accounts”, then open “MICEX Stock Exchange”.
Now you need to indicate the card from which the money will be debited, and also indicate the 5-digit code that is issued after the conclusion of the IIS.
Click “Continue”. Now the money will be transferred from the card to the IIS within 24 hours.

Clients of FINAM JSC can replenish their account in the following ways:

At specialized ATMs.
In all branches of the company.
Transfer from a card (VISA, Mastercard, etc.).
In some mobile stores (Beeline, MTS and so on).
Using the special Rapida application.
Replenishment using QIWI.

How to close an IIS?

You can close your IIS at any time.

In most cases, to do this, you need to contact your company/bank and write a statement that you want to close your IIS (some organizations allow you to close your account online).

However, you need to remember that the IIS must be valid for at least 3 years; if you close it ahead of time, then you will have to return tax deductions back to the budget (if you have not received them yet, then you will lose the right to receive them).

Personal income tax refund and documents for tax authorities

An approximate plan with which you can get a tax deduction on contributions:

At the end of the tax period, submit an electronic return to tax service according to form 3-NDFL. In the declaration, check the box next to “Tax deduction” and indicate the entire amount of money that went to your IIS.
You also need to submit documents to the tax office confirming receipt of income taxed at a 13 percent rate and the fact of accrual of funds.
Write an application to the tax office for a refund. The application must indicate the bank details where the money will be transferred.

An approximate plan with which you can get a tax deduction on income:

Write an application to the tax service so that it provides you with a document confirming the fact that you did not use tax deductions on the IIS during the entire period the money was received.
Provide your broker with this certificate; Now, when paying out money, the broker will not withhold income tax in favor of the state.

Advantages and disadvantages

Pros:

Tax deductions are guaranteed by the state. Money can be deposited in a bank, but banks often go bankrupt, while tax deductions are not paid by the bank, but directly by the government. This increases the reliability of deposits.
You can choose a benefit depending on how you earn money. Everything is simple here - if you receive a salary, then you use one tariff, but if trading on the stock exchange is your main area of activity, then you use a different tariff.

Minuses:

If you close your IIS ahead of time, you will have to return all tax deductions. Of course, money can be withdrawn from the IIS at any time, but this will actually constitute a failure to fulfill obligations to the state, so the money will have to be returned.
You can put money in the bank for more than high percent. If you receive a salary, then it does not always make sense to put money into an IIS (although tax deductions from such deposits are guaranteed by the state and they will be paid even if the bank goes bankrupt).

For some, an individual investment account can be a good alternative to bank deposits. The profitability of an IIS will be higher, but there are no guarantees of the safety of your investments, as with deposits. The authorities are already thinking about creating a compensation fund for IIS, the only question is on the basis of which institution.

The Bank of Russia proposes to create a comprehensive insurance system for funds and assets placed in individual investment accounts. It is proposed to insure not the risk of falling quotes, but the risk of collapse of the broker or bank in which the IIS was opened. As the Kommersant newspaper writes, the base and operator of such a compensation fund should be something independent from the state. entity. The deposit insurance agency is not suitable for this, since it will create a false perception of the guarantees of such investments by the state.

What is IIS

An individual investment account is a brokerage account with a special tax regime that accounts for the client's assets. A citizen brings funds to a bank or brokerage company, which are invested in assets with varying levels of risk (government bonds, shares of Russian companies, mutual funds, etc.). It is clear that the profitability of such an instrument can be an order of magnitude higher than that of conventional deposits. Yes, and tax deductions can be considered additional income.

Any adult citizen of Russia can open an individual investment account with a broker or management company. Every year, up to 1 million rubles can be credited to such an account, with which the investor can purchase instruments stock market— shares, government and corporate bonds, mutual funds.

This account provides significant tax benefits. In addition to the results directly from investments, the owner of an individual investment account receives the right to one of two types of investment deductions for personal income tax: a deduction of 13% for an amount of up to 400 thousand (that is, an actual return of up to 52 thousand rubles per year) or an exemption from taxation of the entire amount of income received on IIS when closing the account. Since April 2017, the tax on coupon income has been removed for individuals, and they have also been exempt from paying personal income tax on the difference between the purchase price and the par value of the bond (if you hold the paper until maturity).

But this tool also has a number of disadvantages. Firstly, the maximum contribution to an individual investment account is no more than 1 million rubles per year. Secondly, to take advantage of the tax deduction, you must have an open account for at least 3 years. And if you withdraw funds before this period, you will have to return the deductions received. Well, the main drawback is that such investments are not protected by the deposit insurance system, which, given their long-term nature, is a particularly unpleasant moment.

The need to insure IIS owners

An individual investment account has become an alternative to bank deposits for many (especially wealthy clients). You open an account with a broker, place funds, choose where to invest - and you get a good return. For example, you cannot insure yourself against a fall in stock prices. You yourself choose the investment strategy, which instruments to invest in. This means that this risk is yours. But it would be nice to insure against the bankruptcy of a broker or the collapse of the bank in which the IIS is opened.

To achieve this, the Central Bank proposes to create a comprehensive investment guarantee system - in the form of insurance of investments in individual investment accounts. This is stated in the report “Creation of a guarantee system in the securities market” published by the regulator.

The bill “On insurance of investments of individuals on individual investment accounts...” was adopted by the State Duma in the first reading in the summer. But after this, a heated debate broke out in the market around the technical implementation of the plan to create such a system.

The stumbling block was the choice of base for the guarantee system (compensation fund) and its operator. The bill involves the creation of a separate fund on the basis of the DIA, and the agency itself becomes the operator. But the idea did not arouse enthusiasm either in the Ministry of Finance or in the Central Bank.

Compensation fund for IIS owners

Since the formation of the compensation fund will occur exclusively through contributions from professional participants, the regulator believes that it should be managed primarily by them themselves. " The investment insurance system is not guaranteed or provided by the state in the event of a shortage of the investment insurance fund— the report says. — Assigning the functions of an insurer to the DIA may lead to a false perception by the insured of the essence of the guarantees provided, by analogy with the current deposit insurance system».

Therefore, the Central Bank proposes to create a separate legal entity independent from the state. The governing body of the system operator should include two representatives of the government, three of the Bank of Russia, two of the SRO, and four of market participants whose candidacies are approved by the SRO.

The head of the State Duma Financial Market Committee, Anatoly Aksakov, proposed using as a base the Federal Public-State Fund for the Protection of the Rights of Depositors and Shareholders, which has been in existence since the 1990s, making payments to citizens who suffered from the actions of financial pyramids.

« The fund has extensive experience in dealing with fraud in the securities market, 522 successful cases, all the necessary competencies— said fund manager Marat Safiulin. “However, for the successful implementation of the project, it is necessary to do a large amount of work: update the regulatory framework, carry out actuarial calculations on fund volumes, capital adequacy, payment volumes, etc.».

The idea of creating a fund based on the two largest specialized SROs was also discussed - National Association stock market participants (NAUFOR) and the National Financial Association (NFA). However, now, according to the newspaper, negotiations have been suspended.

For citizens who have an IIS, the creation of such a fund provides guarantees. But you need to understand that the final cost of service from a broker or bank will increase after the introduction of such a fund. After all, contributions to the new fund will be included in broker commissions.