The fund is under protection. Concerning the reorganization and activities of the social insurance fund of ukraine State off-budget funds

What if raising the retirement age is only the first step towards large-scale social reform? It cannot be ruled out that after this the government and the State Duma will be engaged in transformations in the medical field and social insurance.

Deputy Prime Minister Tatyana Golikova has already proposed to combine the Pension Fund of Russia (PFR), the Mandatory Medical Insurance Fund (MHIF) and the Social Insurance Fund (FSS) into one structure. In this case, the budget of this joint fund will exceed 10 trillion rubles, while with a high degree of probability it may become independent of the state.

The reform of the compulsory health insurance system is long overdue. What is one of the latest industry news: the head of the territorial MHIF of Dagestan, Magomed Suleimanov, is suspected of fraud worth 210 million rubles. The investigation believes that the head of the fund has created a criminal group of doctors and employees of insurance companies. Doctors forged documents, and insurers through the MHIF transferred money to them for the treatment of “dead souls”. The dead - in the literal sense of the word: in a number of cases, Dagestani doctors received money for treating patients who had already died. Although only the amount stolen is shocking in this news, and even it is lost against the background of the multibillion-dollar theft of money for free medicine throughout the country.

In 2017, insurance companies that work in the CHI system checked approximately 30 million cases of medical care. Violations were found in every fifth of them. That is, more than 6 million cases of patient treatment were accompanied by violations, half of which are the very same notes that allow hospitals to receive money for services not provided. These figures were announced in early summer at the International Conference of the All-Russian Union of Insurers in St. Petersburg.

In the organization "League of Patient Defenders" they say that it used to be worse: in some years, the number of registrations in some medical institutions could reach 70%.

Reform is ripe, but who, how and when will carry it out? With a high degree of probability, changes in the CHI system may begin this fall, after the Accounts Chamber completes the analysis of the activities of insurers. The conclusions of government auditors are not difficult to predict. In 2016, they announced that insurance companies “took out” more than 30 billion rubles from the compulsory medical insurance system. The insurers spent more than 80% of this money on themselves, while they largely duplicated the functions of the territorial CHI funds. There are no prerequisites for the Accounts Chamber to change its opinion about the system two years later, and therefore only the numbers will most likely change in the latest report. With a high degree of probability, this document will be used by the former head of the joint venture, and now the deputy prime minister for social affairs, Tatyana Golikova, to lobby for her own project of social reform.

All money in one basket

Deputy Prime Minister Tatyana Golikova is consistently promoting the idea of ​​combining the Pension Fund, the MHIF and the Social Insurance Fund into a single off-budget fund. First, the idea was announced at the St. Petersburg International Economic Forum, and then the same theses were voiced by Golikova at the IX Gaidar Forum in Moscow. Golikova argues that one of the main goals of creating a single fund should be the unification of the information systems of the PFR, the MHIF and the FSS. A unified system, according to Golikova, will allow to cut the costs of informatization of the social sector, as well as reduce the expanded staff.

The Deputy Prime Minister's idea would look logical and even timely, if not for one "but".

“According to the experience of the majority of similar institutions, the unified compulsory social insurance fund should be a unique management structure, which is not state, but public,” said Tatyana Golikova at the Gaidar Forum last winter. According to her, the management of the fund can be built on a tripartite basis - with the participation of the government, trade unions and employers. The idea is simple: insurance premiums, as now, will be administered by the tax authorities, and the fund's board will be able to dispose of its revenues. If we consider that after the merger of the Pension Fund of the Russian Federation, the MHIF and the FSS, their total budget will exceed 10 trillion rubles a year, then the "revenue part" of the single fund will be measured in hundreds of billions of rubles. But what does it mean "not in state, but in public property"?

According to Golikova's plan, a single fund should be organized in the form of a public company (PPK). Today in Russia there are practically no such companies, which means that the legal mechanisms of their functioning cannot be considered fully developed. The Law on Public Companies was adopted in Russia in 2016. According to him, the PPK is a non-profit organization with the right to invest free money on the principles of repayment, profitability and liquidity. Such a company can acquire assets, open bank accounts, create subsidiary commercial and non-commercial organizations.

It was assumed that almost all Russian state corporations were to turn into PPKs. But in two years, only one structure began to work in this status - the Fund for the Protection of the Rights of Citizens - Participants in Shared Construction, the creation of which was accompanied by a series of scandals and whose existence is now questionable due to the ban on shared construction.

Why is Deputy Prime Minister Golikova proposing to turn the Pension Fund of the Russian Federation, the Federal Medical Insurance Fund and the FSS into a company with an obscure legal status, which will be able to use at its own discretion an amount almost comparable to the federal budget revenue (16.5 trillion rubles in 2018)?

Links of one chain

Tatyana Golikova began to engage in social affairs back in 2004, when she was deputy finance minister Alexei Kudrin. It is she who is considered the real author of the law on the monetization of benefits. The replacement of benefits in kind with scanty cash payments caused massive protests by pensioners across the country. But then public discontent was directed against the Minister of Health and Social Development Mikhail Zurabov, whose chair Golikova took three years after the scandalous reform. It was the clerk from the Ministry of Finance who initiated the scandalous health care reform and pension reform, which ended with an increase in the retirement age.

STATE OFF-BUDGET FUNDS

Heading the Ministry of Health and Social Development, Tatiana Golikova received the sarcastic nickname "Madame Arbidol". The main manufacturer of the drug, which was promoted as the best vaccine against influenza, was the Pharmstandard company, close to her husband Viktor Khristenko. It so happened that under Minister Golikova, this drug was generously purchased by the state for Rosrezerv's warehouses, and Pharmstandard became the leader in domestic pharmaceuticals.

During the work of Tatyana Golikova in the Ministry of Health and Social Development, her anti-rating rose to 41%, and the trust rating dropped to 22%. In 2012, after Dmitry Medvedev stepped down as president, Golikova was dismissed. Further, in the biography of the official, there was work in the Accounts Chamber, in 2018 she returned to the government already in the status of deputy prime minister.

Against the background of all this, there is little doubt that Tatyana Golikova will be able to lobby for the unification of three off-budget funds and the transformation of this giant into a public company. As well as the fact that this venture seems to be based on a desire to take control of fabulous means. By the way, who could lead a single fund that can invest money almost freely? The search for an answer to this question cannot do without the figure of the former boss of Golikova, Alexei Kudrin, who replaced her as head of the Accounts Chamber and, most likely, considers this position not high enough. We will see the silhouette of the new social reform in more detail in the coming months.

Konstantin Dobromyslov, Head of the Department of Social Development of the Staff of the Federation of Independent Trade Unions of Russia:

- There are currently no grounds for the unification of social funds. In any case, this does not follow from the priority tasks set by the president in the May decree, the implementation of which is designed to improve the lives of Russians in the near future. Each type of insured risk must have its own independent budget, which determines the level of obligations to the insured persons. Mixing these budgets is not permissible, as is the financing of one type of social risk at the expense of budgets for other types of social risks. Their mechanical combination can lead to malfunctions of the entire system. Practice shows that not a single initiative in the field of reforming the social protection system has brought real benefits to hired insured workers. The “optimization” and “modernization” carried out in this area only reduced the level of their social protection, which, in turn, led to an increase in social tension.

A lot of difficulties for accountants are caused by questions regarding relations with extra-budgetary funds, which need to be resolved when transforming a CJSC into an LLC. And the path not always recommended by the foundations is beneficial for the organization. Our answers will help you decide what to do.

Post-Transformation Premiums: Starting Over?

Is it possible to continue to consider the contribution base as a cumulative total from the beginning of the year after our CJSC became an LLC? After all, we do not need to conclude new contracts with employees. So, in our opinion, everything should remain as before. Otherwise, it will be unfair: only because of the change in the form of society, it will turn out that we will have to pay insurance premiums to the Pension Fund of the Russian Federation and the Social Insurance Fund in full and re-accumulate the amount of payments for each employee to reach their maximum value.
And how can we report on contributions for the six months if the reorganization took place in April?

: Unfortunately, it's not that simple. After the conversion, the foundations will assign you a new registration number. subn. 1 p. 15, p. 17 of the Order, approved. Order of the Ministry of Health and Social Development dated 07.12.2009 No. 959n; nn. 5, 9 of the Order, approved. By the Resolution of the PFR Board dated 13.10.2008 No. 296p.

The base for insurance premiums is calculated on an accrual basis from the beginning of the year, but, in the opinion of the inspectors, only within the framework of one insured - one legal entity.

FROM AUTHORIZED SOURCES

Deputy Director of the Department for the Development of Social Insurance of the Ministry of Labor of the Russian Federation

“After the reorganization of the CJSC, a new organization is created - LLC. The new society has a new TIN. The new organization could not make payments to employees earlier than the date of its creation. Therefore, for the purposes of calculating insurance premiums, only those accrued after the creation of the LLC are included in the total amount of employee benefits.

With this approach, workers' rights to pension benefits are not violated; on the contrary, more contributions to the FIU can be made from their payments. After all, payments to employees after reorganization in most cases will be taxed at the basic rate - without regression, even if it was applied in the current year when calculating contributions to the CJSC.

Prior to the reorganization, the CJSC must submit to the funds reports on contributions for the last reporting period. It will reflect the benefits paid to employees prior to the reorganization.

And the new LLC in the reporting of insurance premiums indicates employee benefits accrued from the date of its creation ”.

Taking into account the position of the auditors, the payments from the CJSC by the new LLC cannot be taken into account when calculating the limit value for calculating insurance premiums in Letters of the Ministry of Labor dated 05.19.2015 No. 17-3 / B-249, dated 05.09.2014 No. 17-3 / 10 / B-5634; Ministry of Health and Social Development of May 28, 2010 No. 1375-19... This may increase the total amount of contributions accrued to employee benefits for the year in which the CJSC was transformed into an LLC.

However, in the courts, some companies manage to prove that the organization created during the transformation (in our case, LLC) can take into account payments to employees from the old organization (CJSC) when calculating the maximum base for insurance premiums and can submit "general" pension reporting Resolution 10 ААС dated 09.02.2015 No. 10AP-15834/2014; 9 ААС dated October 27, 2014 No. 09AP-40944/2014; 19 AAS dated July 16, 2014 No. A64-234 / 2014; 18 ААС dated 04.23.2014 No. 18AP-3545/2014; AS MO dated 04.02.2015 No. F05-16761 / 2014; AS TsO dated 09.10.2014 No. A64-234 / 2014; FAS VSO dated November 19, 2013 No. А19-2568 / 2013; FAS MO dated May 28, 2014 No. F05-4753 / 14, dated October 29, 2013 No. A40-15112 / 13; FAS VVO dated September 18, 2013 No. A29-10808 / 2012, dated June 25, 2013 No. A43-22087 / 2012; FAS ZSO dated March 29, 2013 No. A75-5144 / 2012... The courts consider that the nature of the relationship between the payer and the employee is of decisive importance in determining the taxable base for insurance premiums. And when they are transformed, they do not stop.

Therefore, if your management wants to save on contributions and is not afraid of litigation, then you can consider payments to employees as a cumulative total from the beginning of the year, taking into account the amounts accrued to them by CJSC.

The situation is similar with reporting: the auditors demand that the reorganized company submit the “final” statements even before the reorganization, referring to the rules established for liquidated companies clause 15 of Art. 15 of the Law of 24.07.2009 No. 212-FZ (hereinafter - Law No. 212-FZ)... And if this has not been done, the funds will fine the LLC. However, Law No. 212-FZ explicitly stipulates that “in the event of reorganization of the payer of insurance premiums - an organization, payment of insurance premiums, as well as the submission of calculations on accrued and paid insurance premiums are carried out assignee m " clause 16 of Art. 15 of Law No. 212-FZ. In addition, Law No. 212-FZ does not provide for a change in the timing of reporting in relation to legal successor organizations for the period of activity of their legal predecessors (for the period from January 1 of the current year to the reorganization). Therefore, if the LLC filed reports taking into account the operations of the CJSC since the beginning of the year, then the courts recognize that the requirements of Law No. 212-FZ have not been violated, and they remove the fines, because the LLC reported for the CJSC (albeit in the "general" reporting) Resolution 9 AAC dated April 14, 2015 No. 09AP-6739/2015, dated April 20, 2015 No. 09AP-11009/2015.

Sometimes, in the branches of funds, recently they have not assigned new numbers of policyholders to LLCs transformed from CJSCs. Thus, the inspectors violate the approved procedure. However, in this case, the fund can accept "general" reporting from LLC and there will be no problems with its reflection in the program. Also, an LLC that was lucky enough to take the place of the old insured - CJSC with the same registration number, can automatically calculate the base for contributions as a cumulative total from the beginning of the year.

Funding medical examinations from the FSS after the transformation

Natalia, accountant, Lobnya

CJSC received from the Social Insurance Fund a decision on financial support in 2015 for medical examination costs through insurance premiums against industrial accidents and occupational diseases.
The amount of funds allocated does not exceed 20% of the amount of insurance premiums accrued by CJSC for the previous calendar year p. 2, sub. "E" clause 3 of the Rules, approved. By order of the Ministry of Labor dated December 10, 2012 No. 580n.
In May 2015, the CJSC was transformed into an LLC. Can the LLC continue to finance the ongoing medical examinations of employees at the expense of the specified contributions, based on the decision issued by the Social Insurance Fund in the name of the CJSC?

: When transforming, the rights and obligations of the reorganized legal entity (CJSC) in relation to other persons do not change clause 5 of Art. 58 of the Civil Code of the Russian Federation... Upon reorganization, the rights and obligations of the reorganized CJSC are transferred to the newly formed legal entity (LLC). In this case, there is a universal legal succession, by virtue of which the newly created organization is transferred, in particular, the rights associated with the payment of insurance premiums. In addition, since the transformation does not change the employer, but only his organizational and legal form, labor relations between the employees and the reorganized company remain unchanged. Art. 75 of the Labor Code of the Russian Federation.

That is why, when calculating the amount of financial security for preventive measures for 2015 for the insured who is the legal successor of the reorganized, the regional branch of the Fund has the right to take into account the amount of insurance premiums accrued in the previous year by the insured who was reorganized. And LLC can send funds (within 20% of the amount of insurance premiums accrued by CJSC for the previous year) to finance planned activities.

The arbitral tribunals also recognize universal succession in the event of a reorganization of a company that claims to fund preventive measures with premiums for industrial accidents and occupational diseases. Resolution 17 ААС dated 09.04.2014 No. 17AP-2782/2014-AK, dated 13.03.2014 No. 17AP-1400/2014-AK.

Following this logic, LLC, which is the legal successor of the reorganized CJSC, will be able to continue financing medical examinations at the expense of the FSS in accordance with the decision of the Fund issued in the name of CJSC.

The overpayment of CJSC insurance premiums can be returned by the LLC

Yana, accountant, St. Petersburg

The LLC was created by transforming the CJSC. In extra-budgetary funds, the CJSC has an overpayment of insurance premiums. The LLC has new numbers of the insured in the funds. Does this mean that the old overpayment has disappeared for us, or can we set off this money against the current payments of the LLC on contributions or return it?

: Despite the fact that LLC is a new legal entity and it has been assigned a new number of the insured in the branch of the off-budget fund, it is the legal successor of the CJSC and must pay debts on insurance premiums. clause 16 of Art. 15 of Law No. 212-FZ... Proceeding from this logic, the LLC should have rights to overpayment of contributions as a legal successor. This was confirmed to us in the Ministry of Labor.

FROM AUTHORIZED SOURCES

“In my opinion, LLC, created as a result of the transformation of CJSC, as a legal successor to clause 5 of Art. 58 of the Civil Code of the Russian Federation; clause 16 of Art. 15 of Law No. 212-FZ, can return the amounts previously overpaid to the off-budget funds of the CJSC. Since all property rights and obligations are transferred to the LLC, the funds overpaid by the CJSC, including in the form of insurance premiums, are the property of the LLC and it has the right to return them and even then, if necessary, offset against its future payments. Only the base for calculating insurance premiums of the previous policyholder is not the subject of such a transfer, and the LLC cannot use it when determining the rates of premiums on the regressive scale e ”.

Ministry of Labor of Russia

As you can see, even such a rather simple form of reorganization as transformation raises a lot of questions among accountants. And it is better to solve them in advance - so that there are no surprises when the CJSC will cease to exist and on its behalf it will no longer be possible either to submit the required reporting, or to do anything else.

“You would like to talk about the problems of social insurance, the social insurance system and on some issues related to the implementation of our decisions on the minimum wage,” said Vladimir Putin.

"Yes, absolutely right," the interlocutor nodded. "In general, the entire system of compulsory social insurance, which includes temporary disability insurance, health insurance, and employment insurance, which has not yet been adopted - they are trying to be accepted, is not being improved."

And we need to continue this work, he believes, since now the financial block of the government is preparing the Budget Code. And its new edition does not take into account the specifics, first of all, of the Social Insurance Fund, the speaker noted. “Judging by the data available at this time, they want to dissolve it in the budget, which is wrong and will only lead to worsening protection of workers,” he explained.

“What does it mean to“ dissolve ”in the budget?”, The president specified. "Separate the issues that the Social Insurance Fund decides on different chapters of this Budget Code, and in fact it turns out that the state can, roughly speaking, into this Social Insurance Fund for budgetary purposes," the head of the FNPR shared his fears.

"Therefore, there is a whole range of issues that need to be addressed. But these are interdepartmental, sometimes very controversial issues that are difficult to resolve," he added.

“We would suggest creating, perhaps, a council for reforming compulsory social insurance in all four areas, say, under your patronage, under the President of the Russian Federation, so that all these interagency contradictions could be easier to resolve. And then everything will be with great enthusiasm. will do this work, "Shmakov put forward the idea.

"This, of course, is the sphere of government activity, but I, of course, am ready to take part in this," the president said.

"We are talking about advice. Of course, the government should work, employers should work, we should work, but this status for some time - until we work out a certain concept that everyone should follow - would be very useful, from our point of view ", - stressed the head of the FNPR.

Trade unions request immunity guarantees for the Social Security Fund

“Okay, let's discuss this. Second question?” Putin asked. "The second question - it is necessary to bring to the end the decisions that were made by the Constitutional Court regarding the fact that the minimum wage does not include compensation and incentive payments, on the one hand. On the other hand, the minimum wage - the first category tariff - is any work cannot be lower than the minimum wage, "the source said.

“Yes, there is such a solution,” the president nodded.

"Yes, now the government, primarily the Ministry of Labor, is issuing clarifications in which this is refuted and it is said that the tariff may be lower, and with compensatory and incentive additives, this cannot be lower than the minimum wage. Therefore, a change must be made in The Labor Code, and we would ask you to support this decision, "Shmakov said.

"Let's see," Putin did not object.

On June 29, 2017, at the Institute of Legislation and Comparative Law under the Government of the Russian Federation, a round table "Issues of reorganizing the Social Insurance Fund into a public company" was held.

The round table was opened by the moderators - Deputy Director of IZiSP Doctor of Law, Professor Kucherov Ilya Ilyich and First Deputy Chairman of the Social Insurance Fund of the Russian Federation, Doctor of Law Pisarevsky Evgeny Leonidovich.

In his address to the participants of the round table E.L. Pisarevsky outlined the challenges faced by the Social Insurance Fund and the social protection system as a whole, and the importance of transition to a new model of the Fund's functioning. One of the ways to solve the existing problems is to organize the Fund's work on the basis of insurance principles, the need for the implementation of which is noted in the instructions of the Government of the Russian Federation. Such a restructuring, of course, presupposes a change in the current legislation and the implementation of organizational reform procedures. As regards the preparation of draft regulatory legal acts, the Fund is already actively working with the IZiSP. An important condition for the success of this work is to ensure that the legitimate interests of participants in the social insurance system are guaranteed.

Deputy Director of IZiSP Doctor of Law, Professor I.I. Kucherov in turn, emphasized the importance of scientifically grounded approaches to the formation of the legal foundations of a new model for the functioning of the fund, including in connection with its planned reorganization into a public company. To substantiate possible management decisions, the round table participants were invited to discuss fundamental issues about the choice of the organizational and legal form of the Fund, the distribution of competence between its governing bodies, budgeting processes, resolving disputes, as well as ensuring systematic regulation.

The round table was continued by the leading researcher of the Department of Civil Legislation and Procedure of the IZiSP, Candidate of Legal Sciences Emelyantsev Vladimir Petrovich... In his speech, he focused on the goals and objectives to be achieved during the transformation of the Social Insurance Fund (FSS) into a public company (PPK). The activities of a public law company, like the Fund, should be aimed at ensuring social protection of the insured, compensation for harm caused to the life and health of the insured in the performance of his duties under an employment contract, and the development of preventive measures to reduce industrial injuries and occupational diseases.

According to V.P. Emelyantsev, the success of the projected organization will largely depend on the limits of its independence in property relations, i.e. on the volume of legal capacity. If a decision is made to reform the FSS, it will be necessary to agree that the newly created PPK will become the owner of its property, including that generated by compulsory payments for social insurance. Certain difficulties will arise when choosing a method for its creation between reorganization in the form of transformation and a new institution with the subsequent liquidation of the FSS. The choice of the method will affect the procedure for the transfer of property from the FSS to the PPK. In such situations, it is important to prevent the substitution of the terms of singular and universal legal succession, established in science and practice, by constructing “surrogate” grounds, which can cause difficulties in practice, lead to violations of the rights of the insured and other offenses. To make an informed decision, it is necessary to diagnose possible risks. In particular, the transition to the insurance model will inevitably entail the emergence of conflicts between the CPC and the insured. This will largely determine the limits of state control and the amount of state regulatory impact. Reducing risks by organizational methods at the design stage of the PPK will allow avoiding unnecessary regulatory interference in its legal capacity in the future.

Senior Researcher of the Department of Civil Legislation and Procedure of the IZiSP, Candidate of Legal Sciences Nikiforov Andrey Viktorovich in his report, he touched upon the creation of the PPK "Social Insurance Fund of the Russian Federation", the transfer of rights and obligations from the FSS to the PPK, the procedure for transferring the Fund's powers to carry out state functions and provide state services. In addition, due to the lack of the possibility of assigning property to the PPK on the basis of operational management, the property transferred by the Fund will be transferred either to the ownership of the PPK, or the PPK will exercise the powers of the owner on behalf of the Russian Federation. In this regard, the legal regime of ownership, use and disposal of property will be different.

Head of the Department of Financial, Budgetary and Tax Legislation IZiSP Doctor of Law Povetkina Natalia Alekseevna considered the problems of interaction of the PPK with public authorities, policyholders and insured persons in terms of changes in the legal regimes of monetary funds entering the Fund (tariffs) and the specifics of financial resources due to the “withdrawal” of the Fund's budget from the budgetary system of the Russian Federation. In particular, attention was drawn to the fundamental changes in the financial and legal status of the Fund associated with its transformation from an off-budget fund into a PPK. This presupposes the formation of the Fund's own annual financial plan (budget), approval by the decision of the Fund's Supervisory Board.

Financing of the Fund's activities is supposed to be carried out not at the expense of budgetary funds, but at the expense of its own, the forms of which will be fixed by the Federal Law on the status of the FSS as a PPK. At the same time, the Fund will receive subsidies for financial support of certain expenditure obligations of the Russian Federation in the field of social protection of citizens within the limits established by the Federal Law on the Federal Budget for the year and the corresponding period. The legal regime of funds paid as compulsory social contributions will also undergo a no less significant change. These contributions from the so-called tax (the legal regulation of which is currently defined in the Tax Code of the Russian Federation, and the administration is entrusted to the tax authorities) will be changed to a parafiscal fee paid directly to the budget of the Fund and, accordingly, administered by it. At the same time, the annual approval of tariffs for contributions is planned to be transferred to the competence of the RTK.

In his speech, N.A. Povetkina stressed the need and expediency of considering the issue of preserving the three-year period for which the financial plan (budget) of the Fund will be approved and the transfer of the right to approve the size of the tariff to the Government of the Russian Federation.

Leading Researcher of the Department of Civil Legislation and Procedure IZiSP, Candidate of Legal Sciences Sinitsyn Sergey Andreevich during his speech outlined a range of issues related to the organization and implementation of the competence of the PPK bodies. In particular, the advantages and risks of forming the Management Board have been analyzed, and the ineffectiveness of vesting the Management Board with only coordination and advisory powers is indicated. He proposed alternative options for the distribution of powers between the Supervisory Board, Management Board, General Director.

Sergey N. Leshchenko, Deputy Director of the Department for Innovative Development of the Ministry of Economic Development of the Russian Federation, devoted his speech to the problems of correlation of the proposed law with the Federal Law “On Public Companies”. Arguing about the possible options for the ratio of general and special norms, Leshchenko S.N. expressed the opinion that the main document for the activities of the PPK should be its charter. The emphasis was placed on the need to detail the powers of the founder of the PPK in the person of the Government of the Russian Federation and to delimit the competences of the management bodies of the PPK.

After discussing the possibility of reforming the FSS in the PPK, it was proposed to move on to discussing the main goal of such a company and new prospects that it can implement in its activities. The key area, as the participants of the round table have repeatedly noted, should be ensuring the rights of the insured. This topic of discussion was opened by the Chief Researcher of the Department of Social Legislation of the IZiSP Doctor of Law, Professor Zakharov Mikhail Lvovich... In his speech, he recalled successful facts from the domestic history of the functioning of the social insurance system, effective management models of such a system. I drew attention to the fact that in the management of such a system there are periods when there were no cases of restriction of the rights of the insured to receive insurance benefits. At the same time, the last decade cannot be noted as successful for the social insurance system. The very idea of ​​creating a PPK was received critically.

In particular, there was concern about the risks of eliminating the state and removing responsibility for the social insurance system from it. According to M.L. Zakharova, such a law is a manifestation of the initiative requests of the business community. As a result, as noted by M.L. Zakharov, a further deterioration in social insurance may occur, which will inevitably lead to an increase in the death rate of the older generation. In addition, an increase in the risk of economic insecurity of persons with limited work opportunities is not excluded.

Continued the discussion of possible problems of the relationship between the PPK and the insured, Head of the Department of Social Legislation IZiSP Candidate of Law Putilo Natalya Vasilievna. In her report, she considered possible ways to improve the legal regulation of the examination to verify the occurrence of an insured event in case of industrial accidents or occupational diseases, temporary disability and in connection with motherhood.

In the course of further discussion, the administrative relations that may arise in the course of the execution by a public company of its powers, as well as the possibility of appealing against the actions and decisions of its management bodies were considered.

Kabytov Pavel Petrovich outlined the issues of the formation of a pre-trial procedure for appealing the decisions and actions of the PPK and its officials, as well as the prospects for the formation in domestic law of the institution of an authorized person in social insurance.

Junior Researcher, Department of Administrative Legislation and IZiSP Process Glazyrin Timofey Sergeevich spoke about the options for the legal regulation of the agency powers of the PPK. During the speech, 5 possible agency powers were identified, and sources of legal regulation of the procedure for their implementation were identified. The most preferable option is two-tier regulation, which provides for the adoption of a general act at the level of the Government of the Russian Federation and departmental acts at the level of the Ministry of Labor and Social Protection of the Russian Federation. In the act of the Government of the Russian Federation, the speaker proposed to define the principles of legal regulation of the implementation of the agency powers of the PPK, as well as the form of implementation of each of them. Also, the expediency of an act of the Government of the Russian Federation to instruct the Ministry of Labor and Social Protection of the Russian Federation to develop detailed rules for the implementation of each of the agency powers of the PPK.

After the reports, a discussion took place, in which Feoktistova E.N. (RSPP), Shanin I.G. (Federation of Independent Trade Unions of Russia), Popov O.V. (Office of the Ombudsman for Human Rights in the Russian Federation), L.V. Makarova (CCI). In the course of the controversy, wishes were expressed to consolidate the subsidiary responsibility of the state for the debts of the PPK, to change the approaches of state regulation of the tariff system in social insurance. Questions were raised about the role of the Russian Trilateral Commission for the Regulation of Social and Labor Relations in the management of the PPK, about the estimated costs of reorganizing the FSS, about managing the risks of insolvency of the PPK, rationing its organizational costs, about ensuring effective financial management and the safety of real estate, about the limits of responsibility of the authorities management of PPK for the results of its activities. Concerns were expressed about the empowerment of the PPK governing bodies with rule-making powers, about the consequences of its monopoly position in the social insurance market, as well as doubts about the effectiveness of the activities of the social insurance commissioner, if his activities are of an intradepartmental nature, about the lack of motivation among employers to support the FSS reform initiative ...

The results of the discussion were summed up by Doctor of Law E.L. Pisarevsky, who noted that the prospects for further improving the management of social insurance should be correlated with the role assigned to the Social Insurance Fund. In his opinion, the key functionality is determined by the following areas: participation in budgetary relations and ensuring the stability of the financial system in terms of the sufficiency of funds for social insurance; fulfillment of the tasks of the state insurer in the conditions of activity in a monopoly non-competitive market, creation of a network of social services and rehabilitation. The transition to insurance principles will largely contribute to the successful implementation of the designated areas of activity. As a result of reforming the FSS at the initial stage, the nature of relations will become more complicated. At the same time, many risks are known and understood. To minimize them, various solutions are discussed: regulation of accounting and control over financial resources, preservation of treasury services, internal audit, preservation of control powers on the part of the Accounts Chamber of the Russian Federation, etc. This will ensure a balance of accounting and control over the activities of the PPK. At the same time, for effective activity, the decisions of the management bodies of the PPK must be of a real regulatory nature. It was proposed to continue the discussion of these issues at the next round table, which is planned to be held at the end of July 2017.

ABOUT REORGANIZATION

STATE INSTITUTION - REGIONAL OFFICE

SOCIAL INSURANCE FUND OF THE RUSSIAN FEDERATION

ON UST-ORDYNSKY BURYAT AUTONOMOUS DISTRICT

In accordance with the Federal Constitutional Law of December 30, 2006 N 6-FKZ "On the formation within the Russian Federation of a new constituent entity of the Russian Federation as a result of the merger of the Irkutsk region and the Ust-Orda Buryat Autonomous Okrug" in order to improve the efficiency of management of state social insurance funds with Taking into account the opinion of the Board of the Social Insurance Fund of the Russian Federation (decision of April 22, 2003 N 17/3) I order:

1. To reorganize the State institution - the regional branch of the Social Insurance Fund of the Russian Federation in the Ust-Orda Buryat Autonomous Okrug by joining the State institution - the Irkutsk regional branch of the Social Insurance Fund of the Russian Federation.

2. Consider the State institution - the Irkutsk regional branch of the Social Insurance Fund of the Russian Federation as the legal successor of the State institution - the regional branch of the Social Insurance Fund of the Russian Federation in the Ust-Orda Buryat Autonomous Okrug.

3. Acting Manager of the State Institution - Irkutsk Regional Branch of the Social Insurance Fund of the Russian Federation A.V. Mungalov and the manager of the State Institution - the regional branch of the Social Insurance Fund of the Russian Federation for the Ust-Orda Buryat Autonomous Okrug G.D. Khuskhaev:

3.1. Prepare and within a week to approve a plan of coordinated actions for the implementation of the measures provided for by this Order. Ensure the implementation of this plan.

3.2. Create a commission to carry out work on the reorganization of the State Institution - the regional branch of the Social Insurance Fund of the Russian Federation in the Ust-Orda Buryat Autonomous Okrug.

3.3. Conduct an inventory of property, funds and settlements of the State Institution - the regional branch of the Social Insurance Fund of the Russian Federation in the Ust-Orda Buryat Autonomous Okrug and draw up a transfer act.

3.5. To ensure, during the period of the measures provided for by this Order, the uninterrupted and stable functioning of state social insurance, paying special attention to the timely payment of benefits established by law, financing of sanatorium-resort treatment of employees and the rehabilitation of children, insurance payments to victims of industrial accidents and occupational diseases , provision of disabled persons with technical means of rehabilitation, payment of vouchers for certain categories of citizens for sanatorium-resort treatment, payment for medical care provided to women during pregnancy and childbirth by state and municipal health care institutions.

3.6. Ensure the organization and control over the implementation of a set of measures related to the reorganization of the State Institution - the regional branch of the Social Insurance Fund of the Russian Federation in the Ust-Orda Buryat Autonomous Okrug, in accordance with this Order.

3.7. Ensure the introduction of appropriate reorganization changes in the database of the EIIS "Sotsstrakh" of the State Institution - the regional branch of the Social Insurance Fund of the Russian Federation in the Ust-Orda Buryat Autonomous Okrug.

4. To the manager of the State Institution - the regional department of the Social Insurance Fund of the Russian Federation for the Ust-Orda Buryat Autonomous Okrug G.D. Khuskhaev:

4.1. Send information to the policyholders about the reorganization of the State Institution - the regional branch of the Social Insurance Fund of the Russian Federation in the Ust-Orda Buryat Autonomous Okrug.

4.2. Notify the creditors of the State Institution - the regional branch of the Social Insurance Fund of the Russian Federation in the Ust-Orda Buryat Autonomous Okrug about its reorganization.

4.3. Within the time limits established by the legislation, warn employees of the State Institution - the regional branch of the Social Insurance Fund of the Russian Federation in the Ust-Orda Buryat Autonomous Okrug about the upcoming reorganization.

5. Acting Manager of the State Institution - the Irkutsk Regional Branch of the Social Insurance Fund of the Russian Federation A.V. Mungalov:

5.1. To create on the territory of the Ust-Orda Buryat Autonomous Okrug a branch of the State institution - the Irkutsk regional branch of the Social Insurance Fund of the Russian Federation.

5.2. By January 1, 2008, in accordance with the current procedure, re-register the current and transit accounts of the State Institution - the regional branch of the Social Insurance Fund of the Russian Federation for the Ust-Orda Buryat Autonomous Okrug.

5.3. Submit to the Social Insurance Fund of the Russian Federation a document confirming the destruction of seals, stamps and letterheads of the State Institution - the regional branch of the Social Insurance Fund of the Russian Federation in the Ust-Orda Buryat Autonomous Okrug.

5.4. Submit to the Social Insurance Fund of the Russian Federation a certificate of the Federal Tax Service of Russia on the entry into the Unified State Register of Legal Entities of an entry on the termination of the activities of the State Institution - the regional branch of the Social Insurance Fund of the Russian Federation in the Ust-Orda Buryat Autonomous Okrug.

5.5. By October 30, 2007, submit to the Social Insurance Fund of the Russian Federation proposals for changing the structure and staffing of the regional branch in connection with the activities carried out in accordance with this Order.

5.6. After the completion of the reorganization of the State Institution - the regional branch of the Social Insurance Fund of the Russian Federation in the Ust-Orda Buryat Autonomous Okrug, submit proposals for amendments and additions to the Regulations on the State Institution - Irkutsk Regional Branch of the Fund.

5.7. Ensure the placement of orders for the supply of goods, the performance of work, the provision of services for state needs in accordance with the Federal Law "On the placement of orders for the supply of goods, the performance of work, the provision of services for state and municipal needs" dated July 21, 2005 N 94-FZ (as amended by the Federal Law of July 24, 2007 N 218-FZ) and the Fund's Order of September 17, 2007 N 219.