Social insurance system. Compulsory social insurance system Financial social insurance system

The development of the economy, the emergence of new technologies contributed to the growth of risks (disability due to injuries, illness, unemployment). Along with individual methods of protection against such risks on the basis of contracts personal insurance, individual savings and charitable activities of religious organizations, the state gradually began to take on the responsibility to guarantee compensation for the consequences of these risks.

Within the framework of social policy carried out by the state, it is possible to highlight the system of mandatory guarantees to provide citizens in old age, in cases of illness, disability, loss of work, as well as low-income families. This system of guarantees, as well as legal regulation of the relationship between employers and employees; protection of the rights of the latter constitute the concept social protection... In turn, the system of measures for the direct material support of disabled and low-income citizens within the framework of this protection constitutes the concept of social security.

Social security can be based on a mechanism: first, social insurance, providing for the creation of insurance funds and focused on working citizens and members of their families, and, secondly, social assistance, providing direct budget funding aimed at increasing income poor citizens before living wage.

V common system social protection may be dominated by social insurance (Bismarck model) or social assistance (Beveridge model). The Bismarck model is based on insurance mechanism, in which the main goal is full or partial compensation for the loss of labor income. Its name is associated with the history of the emergence of social insurance at the end of the 19th century. in Germany under Reich Chancellor Bismarck. The Beveridge model, named after Lord Beveridge, who served as Britain's Secretary of Labor in 1940 and proposed a set of measures to combat poverty, is based on budget mechanism focused on ensuring a living wage.

The benefits of social insurance (Bismarck's model) are that it overcomes the principle of residual budget financing social spending, labor activity is stimulated (social insurance payments will be the higher, the higher the length of service and wages), there is the possibility of increasing social payments by investing temporarily free funds in social insurance funds.

In some countries, for example in the United States, the term "social insurance" is used with some degree of conditionality, since the administration of social insurance contributions does not differ from tax administration, and social security payments are made in almost the same order as payments from general tax and non-tax revenues to the budget.

Social insurance is a social protection mechanism, which involves the formation of a special monetary fund at the expense of compulsory insurance contributions, the costs of which are associated with the implementation of state-guaranteed social payments intended for full or partial compensation wages as a result of disability or loss of work, as well as basic income after the loss of the breadwinner.

According to the requirements The International Organization Labor (ILO), International Social Security Association (ISSA) social security funds should be segregated from budgets budget system... Risks subject to social insurance include: the need to obtain medical care; temporary disability; work injury and occupational disease; motherhood; disability; the onset of old age; loss of a breadwinner; recognition as unemployed; death of the insured person or disabled family members who are dependent on him.

In most countries, there are usually four main types of social insurance:

Pension insurance;

Unemployment insurance;

Insurance for general illness (this usually includes the risks associated with motherhood, as well as payment for medical services);

Insurance against industrial accidents and occupational diseases.

Social insurance fund Russian Federation was established on January 1, 1991 by a joint resolution of the Council of Ministers of the RSFSR and the Federation of Independent Trade Unions of the RSFSR No. 600 / 9-3 dated December 25, 1990 in order to manage the funds of the state social insurance of Russia.

The Social Insurance Fund of the Russian Federation manages the state social insurance funds of the Russian Federation. The Foundation carries out its activities in accordance with the Constitution, laws, decrees of the President, Decrees and orders of the Government of the Russian Federation, as well as this Regulation. The Fund is a specialized financial and credit institution under the Government of the Russian Federation. Monetary funds and other property in the operational management of the Fund, as well as property assigned to the sanatorium-resort institutions subordinate to the Fund, are federal property.

The funds of the Fund are not included in the budgets of the corresponding levels, and other funds are not subject to withdrawal. The budget of the Fund and the report on its implementation are approved by federal law, and the budgets of the regional and central branch offices of the Fund and reports on their implementation, after consideration by the Board of the Fund, are approved by the Chairman of the Fund.

The main objectives of the foundation are:

1) the provision of state-guaranteed benefits for temporary disability, pregnancy and childbirth, at the birth of a child, caring for a child until he reaches the age of one and a half years, for burial, sanatorium treatment and health improvement of employees and their families, as well as other goals of the state social insurance;

2) participation in the development and implementation government programs health protection of workers, measures to improve social insurance;

3) development together with the Ministry of Health and social development RF proposals on the size of the rate of insurance contributions for state social insurance;

4) organization of work on training and advanced training

specialists for the state social insurance system, explanatory work among policyholders and the population on social insurance issues.

5) cooperation with similar funds (services) of other states and international organizations on social insurance issues.

Social insurance exists in different types and depends on the reasons for the loss of earnings: insurance against accidents, in case of illness, old age, disability, maternity insurance, in case of loss of a breadwinner and unemployment. It has different forms and the corresponding ways of their organization: compulsory, voluntary, as well as a number of transitional forms, such as "conditionally compulsory insurance".

In the Declaration of Human Rights, social insurance is defined as a form of social protection in the event of a case of social risk and loss of livelihood for reasons beyond the control of a person. It follows that the purpose of social insurance is to provide workers, first of all, with economic protection in the event of various cases that lead to loss of income and loss of earning opportunities. Such insured events include: temporary incapacity for work, disability, old age, childbirth and childcare, death, etc.

The social insurance system is also characterized by the principle of solidarity, which means: the amount of contributions depends on the amount of the insured's income, and the services received under the social insurance system depend on the state of his health and corresponding needs. It is important to emphasize that social insurance is financed from the insurance contributions of both employees and entrepreneurs, and only in some cases from the state budget.

In the Russian Federation, the right of citizens to social insurance is guaranteed by Art. 39 of the Constitution of the Russian Federation. Labor Code Of the Russian Federation (Articles 2, 21, 22, 57) classifies the right to compulsory social insurance of employees to the main provisions legal regulation labor relations.

The principles of social insurance in the Russian Federation are formulated in the Federal Law of July 16, 1999 No. 165-FZ "On the Basics of Compulsory Social Insurance", which include:

Stability of the financial system of compulsory social insurance, ensured on the basis of equivalence insurance coverage compulsory social insurance funds;

The general compulsory nature of social insurance, the availability for insured persons to sell their social guarantees;

State guarantee of observance of the rights of insured persons to protection from social insurance risks and fulfillment of obligations on compulsory social insurance regardless of financial situation insurer;

State regulation of the compulsory social insurance system;

Parity of participation of representatives of subjects of compulsory social insurance in the governing bodies of the compulsory social insurance system;

Obligation to pay insurance premiums and (or) taxes by policyholders;

Responsibility for the intended use of compulsory social insurance funds;

Providing supervision and public control;

Autonomy of the financial system of compulsory social insurance.

From January 1, 2010 entered into force the federal law dated 24.07.2009 No. 212-FZ (with the exception of individual provisions), which regulates relations related to the calculation and payment of insurance premiums, and Ch. 24 "United social tax"The Tax Code of the Russian Federation has ceased to be in force (part 2 of article 24 of the Federal Law of July 24, 2009 No. 213-FZ). Insurance premiums must be transferred separately to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation and compulsory medical insurance funds (federal and territorial). The new law does not apply to contributions for compulsory insurance against industrial accidents and occupational diseases, as well as on compulsory medical insurance of the non-working population, the payment of which is regulated by special federal laws (part 2 of article 1 of the Federal Law of July 24, 2009 No. 212-FZ) ...

In 2011, there was a significant increase in insurance premium rates compared to 2010. At the same time, for some categories of payers for the period 2010-2014. a gradual transition to the application of generally established tariffs is envisaged.

The payers of insurance premiums are organizations, individual entrepreneurs and individuals who are not recognized as such, who make payments and transfer other remuneration individuals... Payers also include individual entrepreneurs, lawyers and notaries in private practice who do not make payments to individuals, i.e. the same persons before January 1, 2010 In accordance with Ch. 24 of the Tax Code of the Russian Federation paid UST (Article 5 of the Federal Law of July 24, 2009 No. 212-FZ).

For changing unified system state social insurance today comes a new one, with an extensive network of extra-budgetary types of insurance: social, medical, pension. This also includes voluntary, i.e. non-state social insurance.

Social insurance exists in various forms and depends on the reasons for the loss of earnings: insurance against accidents, in case of illness, old age, disability, maternity insurance, in case of loss of a breadwinner and unemployment. It has different forms and corresponding ways of organizing them: obligatory, voluntary, as well as a number of transitional forms.

Social insurance is an institution of social partnership, solidarity and agreement, and the level of its development is determined by the social maturity of the main subjects - workers, entrepreneurs and the state, the balance of forces and the alignment of their interests. Within the framework of social insurance, not only material payments are made to compensate for the loss of income when insured event, but also services are rendered: preventive, therapeutic, rehabilitation, the importance of which increases with the development of insurance, and as a result, it is they who determine the effectiveness of this system.

The goal of social insurance is prevention, reducing the level of social risk for working population and compensation in the event of insured events.

With development market economy the transition to a social insurance system based on new principles is natural, but at the same time the role of each subject is fundamentally changing.

The state ceases to be the sole owner of the means of production and the main insurer, but it remains one of the participants in the social insurance system.

Among the most important systemic obstacles and difficulties in the formation of social insurance in Russia, specialists and scientists, as well as experts of the International Labor Organization, include the following:

The absence of a national doctrine for the formation of social insurance institutions, the development possibilities of which would be scientifically substantiated and organically linked to the wage systems and tax systems, the state and policy of the labor market, the demographic situation in the present and its forecast position in the future;

The preservation of the legal consolidation of the ownership of compulsory social insurance funds by the state, which deforms the entire array of legal relations in this area, deprives workers and their family members of the legal, legally enshrined, right to this key resource of their social protection, translates their status of owners of these funds into a humiliating position of recipients benefits;

The use of the archaic practice of the socialist past, when a significant part of extra-budgetary funds is included in federal budget, which leads to their use for payments of a non-insurance (non-target) nature and a violation of the principle of the adequacy (dependence) of the level of benefits paid on the size of insurance premiums;

Weak development of tools and infrastructure for social insurance management, which is reflected in the absence of officially approved models of actuarial calculations and statuses of actuarial centers, in the use of improper and incomplete information base, as well as in a virtually embryonic state of the systems for the rehabilitation of disabled people (medical, professional and social).

Article 15. Budgeting process in the compulsory social insurance system

1. Budgets of funds for specific types of compulsory social insurance for the next fiscal year and for the planning period are approved by federal laws.

2. Draft federal laws on the budgets of funds for specific types of compulsory social insurance for the next financial year and for the planning period are submitted to the State Duma by the Government of the Russian Federation in the established The Budget Code Russian Federation order.

Article 16. Features of the budgets of funds for specific types of compulsory social insurance

The budgets of funds for specific types of compulsory social insurance are not included in the federal budget, the budgets of the constituent entities of the Russian Federation and local budgets... Funds from the budgets of funds for specific types of compulsory social insurance are not subject to withdrawal.

Article 17. Sources of income Money to the budgets of funds for specific types of compulsory social insurance

Sources of cash inflows to the budgets of funds for specific types of compulsory social insurance are:

insurance premiums;

interbudgetary transfers from the budgets of the budgetary system of the Russian Federation in cases stipulated by the legislation of the Russian Federation;

penalties and interest;

monetary funds reimbursed to insurers as a result of recourse claims against the insured persons responsible for causing harm;

income from the placement of temporarily free funds of compulsory social insurance;

other receipts that do not contradict the legislation of the Russian Federation.

Article 18. Establishment of tariffs for insurance contributions for compulsory social insurance

1. Tariffs of insurance contributions for compulsory social insurance are established by federal law.

2. Differentiation of the rates of insurance contributions for compulsory social insurance is carried out taking into account the likelihood of the occurrence of social insurance risks, as well as the possibilities of fulfilling insurance obligations.

3. The specifics of establishing tariffs for insurance contributions for compulsory social insurance, the procedure for their development and consideration are determined by federal laws on specific types of compulsory social insurance.

Article 19. Expenditure of monetary resources of the budgets of funds of specific types of compulsory social insurance and reports on their implementation

1. Funds from the budgets of funds for specific types of compulsory social insurance are spent for the purposes established by federal laws on specific types of compulsory social insurance and on the budgets of funds for specific types of compulsory social insurance for the next financial year and for the planning period.

2. Inappropriate spending of funds from the budgets of funds of specific types of compulsory social insurance is not allowed and entails liability officials who committed the violation specified in this paragraph, in accordance with the legislation of the Russian Federation.

3. Reports on the execution of the budgets of funds for specific types of compulsory social insurance for a specific financial year shall be submitted for consideration by the Federal Assembly of the Russian Federation by the Government of the Russian Federation and approved by federal laws.

Article 20. Payment of insurance premiums

Insurance contributions are paid by the insured in accordance with the Federal Law "On Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and Territorial Compulsory Health Insurance Funds" and (or) federal laws on specific types of compulsory social insurance ...

Article 22. Procedure for the appointment and payment of insurance coverage

1. The basis for the appointment and payment of insurance coverage to the insured person is the occurrence of a documented insured event.

2. The procedure for applying for insurance coverage, the amount and procedure for indexing insurance coverage shall be established in accordance with federal laws on specific types of compulsory social insurance.

Article 23. Accounting for compulsory social insurance funds

1. Monetary funds of compulsory social insurance are accounted for in accounts opened territorial bodies Federal Treasury in divisions The Central Bank Of the Russian Federation for accounting of transactions with budgetary funds The Pension Fund Russian Federation, Social Insurance Fund of the Russian Federation, Federal Fund compulsory health insurance and territorial compulsory health insurance funds.

2. Fee for Banking services for transactions with compulsory social insurance funds is not charged.

Article 24. State guarantees of the stability of the financial system of compulsory social insurance

1. In the event of a shortage in the financial system of compulsory social insurance of funds to ensure the payment of pensions and benefits, payment of medical care and other expenses established by federal laws, the Government of the Russian Federation, when developing the draft federal law on the federal budget for the next financial year and for the planning period, provides for interbudgetary transfers from the federal budget to the financial system of compulsory social insurance in an amount that makes it possible to ensure payments for compulsory social insurance established by federal laws on specific types of compulsory social insurance.

2. The investment of temporarily free funds of compulsory social insurance may be carried out only under the obligations of the Government of the Russian Federation, ensuring their profitability in the manner prescribed by the legislation of the Russian Federation.

Similar information.

Such a system is part of public policy... It is a guarantee of the realization of labor, constitutional, family and civil rights for the materially vulnerable part of the population.

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What it is

The social insurance system of the Russian Federation is a set of norms, guarantees and institutions, the action of which is aimed at ensuring compulsory protection of the poor and not able-bodied population.

This system is part of the social policy of the state. But she keeps her financial independence and does not act as an element budgetary sphere country.

The social insurance system is a set of pieces of legislation that regulates the redistribution of monetary assets between different layers of the working-age population. Its structure includes compulsory and voluntary insurance.

CCC is a number of off-budget organizations that carry out the implementation of state policy in the social. sphere.

Scheme: Social Security Financial System

The funds are financed according to the tariffs established by legislation. They largely depend on the probability of occurrence insurance risk.

The generated funds are spent exclusively for the purposes that face the annual budget of a particular organization.

The state guarantees the stability of the financial system of compulsory social insurance. In case of a shortage of funds, the budget of organizations is replenished through transfers from the country's budget (Federal Law No. 165).

In the voluntary insurance system, such guarantees simply do not exist. For example, voluntary insurance of workers in the field of labor protection is made exclusively for employees' money. It can act as a supplement to the state insurance of workers in this area.

Scheme: sources of budget replenishment

Compulsory social insurance system

The social insurance system in the Russian Federation includes:

mandatory;

voluntary insurance.

Mandatory government insurance the country hosts 3 extrabudgetary funds... The main forms of insurance activities in this area are:

insurance for temporary disability and maternity insurance;

insurance against occupational diseases and industrial accidents;

Scheme: compulsory social insurance system.

Financial system compulsory social insurance is part of the state's “financial tree”. Social protection is carried out at the expense of funds that are accumulated in the budgets of all levels and at the expense of the funds of trust funds.

Budgetary material support exists only for citizens who cannot protect their property rights on one's own.

Compulsory insurance applies to able-bodied persons who may lose something in the event of an insured event: wages, workplace, health or life. Social budget assistance and insurance are called social security.

That's what it is legal relationship citizens with the competent authorities regarding the payment of pensions, benefits and compensations.

The system is a set of guarantees for employees. They can be applied in relation to basic labor and constitutional human rights.

It is also a type of government insurance. For example, a country acts as a guarantor in eliminating risks for selected categories workers (medical personnel, military personnel).
Compulsory insurance is always a part of the social policy of the state.

The system acts, in turn, as part of the political organization of the public administration system. Voluntary insurance is not financially supported by the country. It is based on private, contractual principles.

The history of the development of the system in Russia

Social insurance was first introduced in Russia in 1912. It only included hospital and industrial accident insurance. The second concerned only workers industrial enterprises... It was carried out on a collective basis. Insurance offices were a kind of analogue of funds.

Under the USSR, social insurance was in charge of the government. In 1933, it was carried out by the trade unions and the FSS. This year can be considered the moment of foundation of the first fund organization in this area.

The FSS was the only non-budgetary organization at the time. Before the collapse of the union in 1990, all social payments were made through the FSS.

In the era of perestroika, the social insurance system has significantly transformed and acquired the familiar Western European forms.

The first in new history Of the Russian state were created:

PF (mid-December 1990);

FSS (December 1990).

At that time, the health care system was in a deplorable state, and the unemployment rate was prohibitively high. This was the main reason for the adoption in 1991 of a number of laws on employment and health insurance of citizens. But their implementation started only in 1992.

As a result, there were:

population employment fund;

MHIF (with federal and territorial structural divisions).

In the early 2000s, the GFZ was liquidated. The reason for this was its ineffectiveness in solving the tasks set by the government. The era of total unemployment has passed and along with it the need for the maintenance of the state fund has disappeared.

In our country, compulsory social insurance is carried out, which complies with the generally recognized principles and norms of international law. Compulsory social insurance - part state system social protection of the population, the specificity of which is the insurance of working and non-working citizens from possible change financial and (or) social status, including due to circumstances beyond their control.

Compulsory social insurance is a system of legal, economic and organizational measures created by the state aimed at compensating or minimizing the consequences of changes in the material and (or) social situation of working citizens, and in cases provided for by the legislation of the Russian Federation, other categories of citizens due to their recognition as unemployed, labor injury or occupational disease, disability, illness, injury, pregnancy and childbirth, loss of a breadwinner, as well as the onset of old age, the need to receive medical care, sanatorium treatment and the onset of other social insurance risks established by the legislation of the Russian Federation, subject to compulsory social insurance.

The Federal Law of July 16, 1999 No. 165-FZ "On the Basics of Compulsory Social Insurance" regulates relations in the compulsory social insurance system, but this Law does not apply to compulsory state insurance, which is regulated by special legislation of the Russian Federation. The law defines:

legal position subjects of compulsory social insurance;

the grounds for their occurrence and the procedure for exercising their rights and obligations;

responsibility of subjects of compulsory social insurance;

establishes the basis for state regulation of compulsory social insurance.

The Law "On the Foundations of Compulsory Social Insurance" establishes the basic principles for the implementation of compulsory social insurance.

The main principles of compulsory social insurance are:

the stability of the financial system of compulsory social insurance, ensured on the basis of the equivalence of insurance coverage and insurance premiums;

universal compulsory nature of social insurance, availability for insured persons to implement their social guarantees;

state guarantee of observance of the rights of insured persons to protection from social insurance risks and fulfillment of obligations on compulsory social insurance, regardless of the financial position of the insurer;

state regulation of the compulsory social insurance system;

parity of participation of representatives of subjects of compulsory social insurance in the governing bodies of the compulsory social insurance system;

the obligation to pay insurance contributions to the budgets of funds of specific types of compulsory social insurance by policyholders;

responsibility for the targeted use of compulsory social insurance funds;

provision of supervision and public control;

autonomy of the financial system of compulsory social insurance.

Article 3. Basic concepts and terms used in this Federal Law

For the purposes of this Federal Law, are used the following concepts and terms:

insurance fee - obligatory payment for compulsory social insurance;

insurance premium rate - the rate of insurance premium set for a specific type of compulsory social insurance with accrued wages on all grounds (income) of insured persons;

social insurance risk - an alleged event that entails a change in the material and (or) social situation of working citizens and other categories of citizens, in the event of which compulsory social insurance is carried out;

insured event - an event that represents the realization of social insurance risk, with the onset of which the insurer is obliged, and in some cases established by federal laws, also the insurers to provide security for compulsory social insurance;

provision for compulsory social insurance (hereinafter - insurance coverage) - the performance by the insurer, and in some cases established by federal laws, also by the insured of its obligations to the insured person in the event of an insured event through insurance payments or other types of security established by federal laws on specific types of compulsory social insurance;

insurance experience - the total length of time for payment of insurance premiums and (or) taxes;

compulsory social insurance funds - funds and property that are in the operational management of the insurer of specific types of compulsory social insurance.

3. Legal framework for compulsory social insurance.

One of the forms compulsory insurance, in which insurance relations arise by virtue of the law, - compulsory social insurance.

The general legal basis implementation of compulsory social insurance is the Law of the Russian Federation of July 16, 1999 No. 165-FZ "On the basics of compulsory social insurance" 1, Federal Law of December 15, 2001 No. 167-FZ "On compulsory pension insurance in the Russian Federation "2, Law of the Russian Federation dated June 28, 1991 No. 1499-1" On health insurance citizens in the Russian Federation "3, Federal Law of July 24, 1998 No. 125-FZ" On compulsory social insurance against industrial accidents and occupational diseases "4.

Compulsory social insurance is a system of legal, economic and organizational measures created by the state aimed at compensating or minimizing the consequences of changes in the material and social situation of working citizens, and in cases provided for by the legislation of the Russian Federation, other categories of citizens due to their recognition as unemployed, labor injury or occupational disease, disability, illness, injury, pregnancy and childbirth, loss of a breadwinner, as well as the onset of old age, the need to receive medical care, sanatorium treatment and the onset of other social insurance risks established by the legislation of the Russian Federation, subject to compulsory social insurance.

Compulsory social insurance is an integral part of the state policy for the protection of the population. Its legal basis is formed by the norms of financial, labor, civil law, social security rights. The fundamental law is the Federal Law "On the Foundations of Compulsory Social Insurance" dated July 16, 1999, as well as other federal laws and by-laws, laws and by-laws of the constituent entities of the Russian Federation on specific types of compulsory social insurance.

Compulsory social insurance in the Russian Federation must be carried out on the basis of following principles:

The stability of the financial system of compulsory social insurance, achieved by the equivalence of insurance coverage and insurance premiums;

The general compulsory nature of social insurance, the availability for insured persons of the implementation of their social guarantees;

State guarantee observance of the rights of insured persons to protection from social insurance risks and fulfillment of obligations under compulsory social insurance, regardless of the financial position of the insurer;

State regulation compulsory social insurance system;

Parity of participation of representatives of subjects of compulsory social insurance in the governing bodies of the compulsory social insurance system;

Obligation to pay insurance contributions to the budget of funds of specific types of compulsory social insurance by insurers;

Responsibility for the intended use of compulsory social insurance funds;

Providing supervision and public control;

Autonomy of the financial system of compulsory social insurance.

Depending on the nature of the event (insurance risk), entailing a change in the material and (or) social situation of working citizens and other categories of citizens and in the event of which social insurance is carried out, they are divided into the following types:

The need to receive medical care;

Temporary disability;

Work injury and occupational disease;

Motherhood;

Disability;

The onset of old age;

Loss of a breadwinner;

Recognition as unemployed;

Death of the insured person or disabled family members who are dependent on him.

Each type of social insurance risk corresponds to a certain type of insurance coverage, i.e. fulfillment by the insurer of its obligations to the insured person in the event of an insured event through insurance payments or other types of security established by the legislation on specific types of compulsory social insurance. The legislator refers to the types of insurance coverage:

1) payment to a medical institution of the costs associated with providing the insured person with the necessary medical care;

2) old-age pension;

3) disability pension;

4) pension in case of loss of breadwinner;

5) temporary disability benefit;

6) benefits in connection with work injury and occupational disease;

7) maternity allowance;

8) monthly allowance caring for a child until he reaches the age of one and a half years;

9) unemployment benefit;

10) lump sum women who are registered with medical institutions in early dates pregnancy;

11) a lump sum for the birth of a child;

12) allowance for spa treatment;

13) social allowance for burial;

14) payment of vouchers for sanatorium treatment and health improvement of employees and their families.

The subjects of compulsory social insurance are:

insured - organizations, as well as citizens, obliged in accordance with federal laws on specific types of compulsory social insurance to pay insurance premiums (compulsory payments). The policyholders include both executive authorities and local self-government bodies, which are obliged to pay insurance premiums in accordance with federal laws;

insurers - non-profit organizations created in accordance with federal laws on specific types of compulsory social insurance to ensure the rights of insured persons for compulsory social insurance in the event of insured events;

insured persons - citizens of the Russian Federation, as well as Foreign citizens and stateless persons working under labor contracts, persons self-supporting themselves with work, or other categories of citizens whose relations on compulsory social insurance arise in accordance with federal laws on specific types of compulsory social insurance.

Relations on compulsory social insurance are developing between the named subjects. The legislator speaks especially about the moment of the emergence of these relations. So, for the insured (employer), these relations arise from the moment of the conclusion of an employment contract with the employee; for other policyholders - from the moment of their registration with the insurer, and for the insurer - from the moment of registration of the policyholder. In turn, for the insured persons, the moment of occurrence of these relations is the conclusion of an employment contract with the employer; for persons who independently provide themselves with work, and other categories of citizens - payment by them or for them of insurance premiums.

The insured persons are endowed with corresponding rights and obligations. In particular, they have the right to timely receive insurance coverage, to participate in the management of compulsory social insurance, to protect their rights. The insured persons are obliged to pay insurance premiums, if provided by law, as well as timely present to the insurer the documents that serve as the basis for the appointment and payment of insurance coverage.

Insurers have the right to check the submitted documents, appoint and conduct an examination to verify the occurrence of an insured event, collect arrears on insurance premiums from policyholders, grant them a deferred payment of insurance premiums and other rights. Obligations assigned to insurers include ensuring the collection of insurance premiums, timely payment of insurance coverage, preparation of a tariff justification, registration of policyholders, free advice on compulsory social insurance, as well as other obligations.

Policyholders as independent subjects of these relations are also entitled to participate through their representatives in the management of compulsory social insurance, receive free information and advice on insurance issues, enjoy benefits and deferred payment of insurance premiums, and defend their rights. The obligations of the policyholders include registration and deregistration with the insurer within the time frames specified by law, payment of insurance premiums, presentation of documents and information required by the insurer, payment of certain types of insurance coverage to insured persons in the event of an insured event.

Disputes arising on compulsory social insurance issues are resolved in next order... The policyholder or the insured person may submit a written application for controversial issues the insurer, which must, within ten working days from the date of its receipt, consider this application and notify the applicant in writing about the decision taken within five working days after the consideration of such an application. In case of disagreement with the adopted decision, the dispute is subject to resolution in higher instances or in court.

In the Federal Law "On the Basics of Compulsory Social Insurance" the legislator not only defines this type of insurance as a system of measures implemented by the state in order to compensate citizens of various kinds social consequences associated with the onset of social insurance risks, but also notes the need for state management of the compulsory social insurance system. Public administration assigned to the Government of the Russian Federation, which creates insurers that carry out compulsory social insurance.

The economic essence of social insurance lies in the fact that it is a method of compensation for property damage caused by objective reasons in which the risk of such damage is distributed among a certain circle of persons who may undergo it. For this, these persons, at the expense of their property, create special insurance funds of which the damage is compensated in case of its occurrence. Social Security Law: Textbook / Ed. M.V. Filippova. - M .: Jurist, 2006 .-- p. 29

Fundamentals of social insurance budgets.

Federal law for the next financial year approves the budgets of funds for specific types of compulsory social insurance. Draft laws are submitted to the State Duma by the Government of the Russian Federation. The budgets of compulsory social insurance funds are not included in the federal budget, budgets of the constituent entities of the Russian Federation and local budgets, and are not subject to withdrawal. Federal Law of July 16, 1999 No. 165-FZ "On the Basics of Compulsory Social Insurance" - Article 15.16.

The sources of funds are:

Insurance premiums;

Grants, other funds of the federal budget, as well as funds from other budgets in special cases;

Ш penalties and interest;

Ш monetary funds reimbursed to insurers as a result of recourse claims against the insured persons responsible for causing harm;

Ш income from the placement of temporarily free funds of compulsory social insurance;

W other receipts.

Compulsory social insurance funds are kept in the accounts of the Central Bank of the Russian Federation.

In the event of a shortage in the financial system of compulsory social insurance of funds to ensure payments, the Government of the Russian Federation provides for subsidies to the financial system of compulsory social insurance from the budget of the Russian Federation.

The investment of temporarily free funds of compulsory social insurance can be carried out only under the obligations of the Government of the Russian Federation, ensuring their profitability.

The sources of state social assistance are funds from the federal budget, funds from the budgets of the constituent entities of the Russian Federation and funds from local budgets. Federal Law of July 16, 1999 No. 165-FZ "On the Basics of Compulsory Social Insurance" - Art. 17

Expenditure of budget funds

The funds of the budgets of compulsory social insurance are spent only for the purposes established by federal laws on specific types of compulsory social insurance, and their misuse is not allowed and entails the responsibility of the officials who committed the violation.

Reports on the execution of compulsory social insurance budgets for a specific financial year are submitted to the Federal Assembly of the Russian Federation by the Government of the Russian Federation and approved by federal laws.

Funds are used to finance measures to ensure social, cultural adaptation and accommodation of persons, recognized refugees, on the territory of the Russian Federation and are formed by:

Ш funds of the participants of the fund;

Ш donations, voluntary contributions from individuals and legal entities;

Ш sources stipulated by the legislation of the Russian Federation;

W funds received from foreign states, international and intergovernmental organizations.

Insurance premium rates

Establishment, calculation and payment of tariffs

Insurance premium rates for compulsory social insurance are established by federal law. Their differentiation is carried out taking into account the likelihood of the occurrence of social insurance risks, as well as the possibilities of fulfilling insurance obligations.

The calculation basis for calculating insurance premiums are payments accrued in the form of wages and other sources for citizens subject to compulsory social insurance.

Insurance premiums are charged by the insured on the accrued wages on all grounds (income) and other sources of income. Insurance premiums from employees whose wages are below the subsistence level are not levied and are paid for them by the insured employer. Federal Law of July 16, 1999 No. 165-FZ "On the Basics of Compulsory Social Insurance" - Art. eighteen

Conditions, procedure and terms for payment of insurance premiums

The amounts of insurance premiums paid by employees are withheld by the insured-employers upon payment of wages and are transferred to the insurer simultaneously with the insurance premiums of the insured-employer within the terms established by law. Federal Law of July 16, 1999 No. 165-FZ "On the Basics of Compulsory Social Insurance" - Art. 21