The role and responsibility of employers-insureds and self-employed-insureds as taxpayers within the framework of the constitutional task and the national project "Demography" on ensuring the real income of working citizens and pensions is investigated. The author’s monitoring showed an increase in the number of individual entrepreneurs. The ranking of the manufacturing sectors of the insured organizations determined the leading position of manufacturing and construction enterprises. In non-manufacturing sectors, the largest number of organizations are in the areas of education; professional, scientific and technical activities. The number of insured workers is 11,000 more than pension recipients. However, the coverage of expenses for the payment of an insurance pension at the expense of own funds in 2021 amounted to 44 %. The main reasons for this are the reduction of insured employers; lack of balance between the pension fund and the wage fund of insurers, changes in the pension fund management system, growth in the number of recipients of pension fund services, lack of indexation for working pensioners. Among the main measures, according to the authors, is to increase the role and responsibility of employers, to stimulate them to increase wages, insured workers and to motivate citizens of retirement age to work.