Let’s tackle each task step by step:

Task 1: Calculate the individual pension coefficient for the year 2016.

The individual pension coefficient (IPC) is typically calculated based on the individual’s earnings over a specified period. In Russia, it’s common to use a person’s average monthly earnings over the entire year to calculate the IPC.

1. Calculate the total earnings for the year:

   • From January to October: 10 months * 25,000 rubles = 250,000 rubles
   • From November to December: 2 months * 30,000 rubles = 60,000 rubles
   • Total annual earnings = 250,000 rubles + 60,000 rubles = 310,000 rubles

2. Calculate the average monthly earnings:

   • Total annual earnings / 12 months = 310,000 rubles / 12 = 25,833.33 rubles (approximately)

Now that we have the average monthly earnings, we can calculate the IPC. The formula for IPC in Russia is:

IPC = (Average Monthly Earnings * Number of Years Worked) / (Average Monthly Earnings * 12)

For the year 2016, you worked the entire year (12 months), so:

IPC = (25,833.33 rubles * 12) / (25,833.33 rubles * 12)

IPC = 1

So, the individual pension coefficient (IPC) for the citizen for the year 2016 is 1.

Task 2: Determine the amount of insurance contributions by the employer.

In Russia, the employer’s contribution to the mandatory pension insurance is calculated based on the employee’s earnings and the established rate, which is typically a percentage of the employee’s salary.

1. Calculate the employer’s contribution rate:

   • The rate for pension insurance can vary, but let’s assume it’s 22% for this example.

2. Calculate the employer’s contribution:

   • Employer’s contribution = Total annual earnings * Employer’s contribution rate
   • Employer’s contribution = 290,000 rubles * 0.22 (22%) = 63,800 rubles

So, the employer should pay 63,800 rubles as part of the mandatory pension insurance for the employee’s earnings of 290,000 rubles in 2016.