What is included in compulsory social insurance. Compulsory social insurance system in the Russian Federation Insurers of the compulsory social insurance system

is a controlled, fixed and guaranteed system that is completely controlled by the current state. It was developed for social support of elderly people and disabled citizens.

This system has been working smoothly for many years thanks to professional teams and qualified specialists who thoroughly understand the legislative framework.

If citizens ask for help, the staff of any controlling government organization will provide it.

In addition, their job is to advise, design necessary documents, accrual or payment of financial assistance.

Operating principle

Compulsory social insurance is an integral part of the state structure, which is necessary for the full protection of socially vulnerable citizens. The specifics of the operation of such a system are carried out using the legislative framework for insurance of working citizens. They are protected from possible changes in their financial and social status. This also includes the protection of people who have been declared unemployed, have suffered work injuries, occupational diseases, have disabilities, illnesses, or injuries.

Compulsory social insurance applies to pregnant women, women giving birth, as well as families in which there is no breadwinner. Elderly citizens, people who need medical care or sanatorium treatment are subject to this type of protection.

Insurance subjects

Subjects of compulsory social insurance are partners or participants in relationships that are equivalent to insurance. In the life of any person, situations may arise that imply the need to receive material and financial assistance from the state. Insurance subjects are employers, Insurance companies, insured citizens, as well as many other bodies, companies, organizations, entrepreneurs and citizens. They are determined by compliance with federal law, which takes into account the type of insurance.

Insurers are certain organizations that have any legal form. This includes citizens who have certain obligations that comply with federal laws. In this case, compulsory social insurance is carried out in the form of insurance contributions, which are primarily established using current legislation. The executive services act as the insured; in addition, when making payments, local government bodies also take part in checking the documentation.

Who is covered by social insurance?

Citizens subject to compulsory social insurance are:

• persons who work under a contract of employment, civil servants, municipal employees;
• members of production cooperatives who are directly involved in the development and activities of the enterprise;
• clergy;
• persons who have been convicted or subject to paid labor time;
• stateless residents;
• private entrepreneurs, lawyers, individuals who were not recognized as individual entrepreneurs;
• persons who have been insured have every right to receive insurance coverage, but only subject to compliance with all established conditions provided for by law;
• citizens who work under a concluded employment contract.

Social insurance forms and payments

The forms of compulsory social insurance were determined a long time ago, the main ones being:

• collective is a form of insurance that mandatory organized by a trade union;
• state;
• mixed is a special form of insurance, which was based on the interaction of the state with the trade union.

Payments for compulsory social insurance are awarded to citizens who work strictly according to the drawn up employment contract. They must be concluded with an organization or individual entrepreneur that has switched to simplified taxation systems. Employers may be payers of a single tax, which is levied on temporary income for a specific type of activity.

Compulsory state social insurance in the event of a person’s incapacity for work is assigned for payment in accordance with general established acts. Legislative documents contain a legal act that approves accrual percentages and calculation coefficients when calculating benefits.

Principle of provision

Includes the following separate types of compulsory social insurance:

• payment to medical institutions of all necessary items of expenses that were associated with providing the insured person with drug treatment and help;
• payment of old age pension;
• payment of disability pensions;
• pension, which is issued in the event of the loss of one of the breadwinners;
• temporary disability benefits;
• deductions received due to an industrial accident - this includes acquired occupational diseases, payment of additional expenses that were incurred for medical and professional rehabilitation;
• payment of maternity benefits;
• payment of a monthly allowance for child care up to 3 years of age;
• many other types of security that were specifically stopped with the help of the drafting of the federal law “On specific types compulsory social insurance";
• one-time benefits for women who are registered with medical institutions on early stages pregnancy;
• one-time benefits that are paid after the birth of a child;
• social benefit for the funeral of a person.

Varieties

The compulsory social insurance system throughout the country has several main blocks. They can be classified according to certain criteria. It is worth noting that social insurance of people in Russia is divided into voluntary and compulsory. In turn, compulsory professional social insurance is divided into medical insurance, insurance against industrial accidents, and pension insurance.

Each individual section must be regulated government agencies.

The system of compulsory social insurance will help regulate the work of all medical institutions as correctly as possible. It will also provide opportunities for the proper functioning of pension organizations and funds. The Law “On Compulsory Social Insurance” guarantees citizens complete financial security if they were previously insured independently or by their employer.

Every person has the right to voluntarily insure his own health, as well as his life at his place of work. It can be noted that voluntary insurance is only now becoming popular. Young and middle-aged people are thinking about issues of payments in the event of an accident. Unfortunately, this type of insurance is common among those who have a good income and are ready to invest in their own health and life. In order to save money, the ordinary working class does not insure their health and life, which they regret when an insured event occurs.

There are different types of compulsory social insurance. But the main ones are aimed at protecting socially vulnerable segments of the population, production workers, pensioners, and the temporarily disabled.

Taken together, compulsory social insurance at work (all its types) can provide reliable protection state for all its citizens. But such activities must be monitored by all competent authorities participating in the verification of documentation and accruals.

Importance and necessity of maternity insurance

Compulsory social maternity insurance is a system that fully guarantees the full provision of all insured persons. In this case, they will be paid all the necessary benefits and established compensations, which are carried out using the insurance premium account. The amount of maternity benefit is calculated according to a certain formula; insurance funds see all contributions to compulsory social insurance from the employer. Based on these data, accruals are calculated.

Compulsory social maternity insurance is provided through payments to insured persons. It can be:

• benefits for the period of maternity leave;
• a one-time benefit for women who registered with a specialist in the early stages of pregnancy;
• a lump sum benefit that is paid at the birth of a child;
• benefits intended for payment during the period of leave to care for a small child.

Benefits can be paid if it is necessary to receive sanatorium or resort treatment. This also includes the health of children.

Employee insurance

Compulsory social insurance of employees is regulated by Article 212 of the Constitutional Code of Russia.

Employers undertake to provide their subordinates with social insurance against possible industrial accidents.

Also, this type of insurance can be used in the event of an occupational disease.

Based on article number 5 of the Law “On compulsory insurance in production and receipt occupational diseases", the following can receive payments:

1. Individuals performing their duties on the basis of a concluded contract, employment agreement with the policyholder.
2. Persons who have been sentenced to imprisonment for a certain period of time or who have been recruited to work by insurers.
3. Individuals who perform work on the basis of a civil or legal contract. They are the ones who are subject to insurance against all kinds of accidents during working hours. This also includes occupational diseases that are specified in the relevant contracts. Upon the occurrence of such an insured event, the policyholder undertakes to fully pay all necessary premiums to the insurer.

If the health or life of citizens was harmed at work, the policyholder has the opportunity to take advantage of Article 6 181 of the Federal Law “On the Fundamentals of Compulsory Social Insurance”. In this case, it is necessary to fully provide the disabled with accrual and payment, and those who are guilty of such an act must be held accountable.

Operating principle

Compulsory social insurance is a form of social protection that is aimed at economically active residents of the Russian Federation. It can protect them from various risks that are associated with the loss of their main job, activity, income and ability to work. A special feature of social insurance is the financing of citizens from a special off-budget fund, which is formed with the help of specially designated off-budget contributions from employers and employees.

The social insurance system was built on the principle of non-rigid equivalence. Today there is a fixed obligation for all insurance payments, which depend on the total amount of insurance and labor contributions. Organization of social insurance in the region market economy is based on the following main principles:

1. Compulsory and voluntary social insurance.
2. Conclusion of a partnership agreement between the state, employer and employee.
3. Compensation for losses that are aimed at personal income, as well as the ability to work of citizens.
4. Formation and use of a target extra-budgetary fund.
5. Messages about government regulation insurance activities.

Contributions to compulsory social insurance are the main sources of revenue Money to various budget funds. They come through the compulsory insurance system.

As for payers, the obligation to pay insurance premiums applies to policyholders:

1. Which make deductions, payments and other remuneration to individuals. These can be private organizations, individual entrepreneurs, individuals recognized as individual entrepreneurs.
2. Those who are engaged in private practice and do not make payments, as well as other remuneration for individuals.

All calculations are made at the beginning of the reporting period and are made immediately for the last few months. For correct calculation, it is necessary to take data on the calculation of the insurance premium by the policyholder for the previous reporting periods. In such a case, there is no need to take into account the accounting of expenses of the territorial bodies of the Fund for all past billing periods.

The advantage of such insurance is to receive assistance for the economically active population, which will carry out all necessary work activities on the basis of all concluded employment contracts. They must be signed between the employer and employees.

On the territory of the Russian Federation, compulsory social insurance was introduced as an additional form of social protection for the working population. In the event of loss of ability to work, loss of primary employment, or loss of a breadwinner, the costs of compulsory social insurance are borne by the state.

conclusions

Summing up, we can say with confidence that a huge number of people in need of social insurance will definitely receive it if they apply to the appropriate authorities. Many people should think about what they are losing by working informally at a company. Social protection of citizens is carried out by specialists from government agencies year-round. A person in need of social protection, having official employment, is guaranteed to receive payment in the event of an insured event.

When calculating the payment, the social insurance employee takes into account all deductions made by the employer for the entire period of work of the employee or hired worker. Based on this amount, if necessary, the person is compensated for treatment or recovery. If harm to health occurs at the workplace, the employer will independently calculate deductions and submit a report to the employer on time. local government social insurance.

Compulsory social insurance in Russia

Part of the state system of social protection of the population, the specificity of which is the insurance of working citizens, carried out in accordance with federal law, against possible changes in their financial and (or) social situation, including due to circumstances beyond their control.

Social insurance- this is a special system for protecting working citizens and their dependent family members from loss of labor income upon the onset of incapacity due to old age, disability, illness, unemployment, maternity, or death of the breadwinner.

Compulsory social insurance in Russia consists of 4 parts:

1. Compulsory insurance in case of temporary disability (illness) or maternity;
2. Compulsory insurance against industrial accidents and occupational diseases;
3. Compulsory health insurance;
4. Mandatory pension insurance.

Income and expenses of the compulsory social insurance system

Financial resources are accumulated and distributed by three funds:

Fund income

The funds have their own budgets, independent of the Russian budget system. Therefore they are also called extra-budgetary funds. Source of funds - insurance premiums, which enterprises (insurers) transfer to the appropriate funds. In the event of a deficit in fund budgets, the lack of funds is covered by transfer payments from the Russian federal budget.

Insurance premiums are not a tax because they remunerative, that is, they are returned to the insured persons in the form of social benefits, medical services and pensions (if an insured event occurs).

The amount of insurance premiums is calculated based on the wages of enterprise employees, as well as other remunerations and payments to enterprise employees. Individual entrepreneurs, lawyers, and notaries determine the amount of contributions in a special manner.

Cases where contributions are not paid

Contributions are not paid on the following payments to employees:

• daily allowance - provided that the local act of the organization establishes a maximum amount of non-taxable payments
• financial assistance in any amount:
  • in connection with the death of a family member (in accordance with the Civil Code of the Russian Federation, family members are considered to be husband, wife, children and parents)
  • in case of a natural disaster, terrorist attack
  • in the event of an emergency occurring to an employee (robbery, flood in an apartment, etc.), confirmed by a certificate from the competent authorities (police, housing office, etc.)
• birth, adoption of children - no more than 50,000 rubles per child, provided that the payment is made during the first year after the event
• for any purpose 4,000 rubles per employee per year (can be paid more than once)

Also, contributions are not paid for the following expenses of the enterprise (policyholder):

• at health insurance employee more than a year:
  • contributions under a voluntary health insurance agreement (VHI)
  • contributions for the care of employees in the clinic directly
• workers life insurance
• employee health insurance
• payments for non-state pension insurance.

Basic expenses of funds

• Payments of benefits for sick leave
• Payments of benefits in connection with maternity:
  • for pregnancy and childbirth
  • at the birth of a child
  • child care up to one and a half years old
• Financing of sanatorium-resort treatment and recreation
• Payments due to disability
• Providing applications for disabled people for technical means of rehabilitation and prosthetic and orthopedic products
• Expenses for clinics, hospitals, medical care
• Payments of pensions to pensioners

Administration of insurance premiums

Calculation of insurance premiums- calculation of the amount of insurance premiums that need to be paid to the funds. The accounting department of the enterprise (the policyholder) is responsible for calculating insurance premiums. Insurance contributions are paid to the funds on the day the salary is paid, but no later than the 15th day of the month following the payroll month.

Administration- this is monitoring the correctness of calculation and timely payment of insurance premiums to the funds, receiving reports from enterprises (policyholders), accounting for payments, offset or refund of overpaid insurance premiums, collection of arrears of payments. Two funds are administered:

• Social Insurance Fund (SIF) - administers insurance premiums for
  • compulsory insurance in case of temporary disability or in connection with maternity
  • compulsory insurance against industrial accidents and occupational diseases.
• Pension Fund of Russia (PFR) - administers insurance premiums for
  • compulsory pension insurance
    • insurance part
    • accumulative part
  • compulsory health insurance
    • in FFOMS - Federal Compulsory Health Insurance Fund
    • in TFOMS - Territorial Compulsory Health Insurance Fund.

Reporting

Enterprises (insurers) submit quarterly reports to the funds. If the company employs more than 50 employees, then reporting must be submitted electronically with an electronic digital signature via the Internet.

• The “4-FSS” report is submitted to the Social Insurance Fund no later than the 15th day of the month following the reporting quarter. That is, 15 days are given to prepare and submit reports. This report displays information about accrued and paid contributions, benefits paid, and remaining debt.
• The RSV-1 and Personalized Reporting reports are submitted to the Pension Fund no later than the 15th day of the second month following the reporting quarter. That is, one and a half months are given to prepare and submit reports. The RSV-1 report displays information about accrued and paid insurance premiums and remaining debt. In "Personalized reporting" per employee the following information is provided:
  • Full Name
  • individual personal account insurance number (SNILS)
  • postal address (for annual information about the status of an individual personal account)
  • the amount of the insurance and savings portion of contributions to the Pension Fund.

Story

Social insurance originated in the 19th century in Germany. Currently national systems social insurance systems have been created in all economically developed countries of the world without exception.

see also

Notes

Links

the federal law No. 212-FZ dated July 24, 2009 Law No. 200-FZ of July 11, 2011.

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Compulsory social insurance - what is its essence?

Compulsory social insurance is one of the state instruments aimed at ensuring social protection of the population. The essence of social insurance is to insure employed citizens against possible negative changes in financial or social status. At the national level, this is expressed in the adoption of a set of measures aimed at reducing/compensating for the negative consequences of changes in the lives of citizens associated with retirement, illness, the birth of a child, etc.

Social insurance gives citizens the right to receive certain payments (so-called insurance coverage). Social insurance payments include:

• payment for medical care;
• pension upon reaching age;
• pension for disabled people;
• survivor's pension;
• sick leave payment;
• payment in connection with an accident at work or occupational disease;
• maternity benefits;
• payment related to early pregnancy registration;
• child care allowance;
• one-time payment at the birth of a child;
• funeral benefits.

At the same time, the procedure for receiving payments in the field of social insurance is as close as possible to the realities of life and is aimed primarily at the convenience of citizens. In this regard, when circumstances arise that give the right to receive payments provided by social insurance, a citizen does not need to contact specialized services. Monetary compensation is made at the place of work on the basis of submitted documents. The employer does not suffer at the same time, since all expenses incurred by him within the framework of social insurance are reimbursed to him from the state budget.

Legal relations relating to compulsory social insurance arise:

Don't know your rights?

• from the insurer (social insurance service) - from the date of registration of the policyholder;
• for employed citizens and their employers - at the time of drawing up an employment contract;
• at individual entrepreneurs- from the date of payment of their contributions;
• for other insurers - from the date of their registration in social insurance.

Legislation on compulsory social insurance

The basic legislative document regulating social insurance activities is the Federal Law “On the Fundamentals of Compulsory Social Insurance” dated July 16, 1999 No. 165-FZ. It reveals and coordinates the initial provisions of social insurance without going into detail. Certain types of relationships in this area are regulated in detail by various laws at the federal level, devoted to many life circumstances that affect social insurance.

In particular, acts of lawmaking that replenish knowledge of what social insurance is include:

1. Federal Law “On compulsory social insurance in case of temporary disability and in connection with maternity” dated December 29, 2006 No. 255-FZ.
2. Federal Law “On compulsory social insurance against accidents at work and occupational diseases” dated July 24, 1998 No. 125-FZ.
3. Federal Law “On Compulsory Pension Insurance” dated December 15, 2001 No. 167-FZ.
4. Federal Law “On Compulsory Health Insurance in the Russian Federation” dated November 29, 2010 No. 326-FZ.

As you can see, social insurance in one way or another concerns many natural everyday situations and serves as real support from the state for those who find themselves in these situations.

The concept of the compulsory social insurance system (OSI) and its current state

Formed in the early 1990s. The foundations of compulsory social insurance were further developed during market reforms. Over these years, major changes have been made to the insurance form of social protection of the population (both with a plus and a minus sign): on January 1, 2002, a new pension insurance system was introduced, which radically changed the procedure and conditions of pension provision in Russia. Significant changes with the introduction of a single social tax instead of insurance contributions, they are included in the mechanism for forming the financial base of social insurance. A transition was made to compulsory insurance for industrial accidents and occupational diseases, but at the same time compulsory social insurance for unemployment, etc. was eliminated.

However, in general, it can be noted that to date, a certain national social insurance system has developed and operates in Russia. Undoubtedly, it is far from perfect, but it exists and, good or bad, that’s another question, it provides social protection against social and professional risks that are widespread. This actually existing social insurance system will form the subject of our study. At the same time, it is of fundamental importance to understand this system not as a set of its elements independent from each other, simply mechanically combined, but to understand it as a kind of organic integrity. The degree (level) of this integrity can be assessed in different ways, but it cannot be denied. Such integrity is manifested and ensured by certain qualities and properties of the current social insurance system.

The current system of compulsory social insurance has certain qualities (properties), structure, and management system. It is based on appropriate financial and legislative framework. As for its properties, the following should be borne in mind: it is not the listing of them that is important, but the real assessment of the state of each of them. This will allow us to understand the nature of the current social insurance system, its compliance with the essence and principles of social insurance. The properties of the social insurance system include:

1. System integrity. It can be said with good reason that the current social insurance system in Russia has not achieved organic integrity either in terms of the required level of interaction or in terms of the completeness of social insurance coverage of social and professional risks of a mass nature (suffice it to say that it is not covered compulsory social insurance (unemployment insurance).

2. System complexity. Undoubtedly, the social insurance system in force in Russia is one of the most complex insurance systems. This is due to the fact that, along with the inclusion of insurance for risks of a massive nature, the state also introduced many social obligations that have nothing to do with the insurance form of social protection of the population, and which must be financed from the budget. In addition, social insurance funds are assigned other functions that are not typical for them. Thus, since 2005, in connection with the monetization of benefits, they have been making monthly cash payments (MCP) in exchange for benefits in kind.

3. Cost-effectiveness of the system. This property reflects the level and dynamics of costs for ensuring the activities of social insurance funds. They include expenses for: 1) maintaining the funds’ apparatus and ensuring the conditions for its activities; 2) international activities; 3) training and retraining of personnel; 4) research work; 5) transfer of benefits; 6) own construction, etc. These expenses are covered by insurance premiums. The state does not allocate funds for these purposes. Therefore, naturally, social insurance funds should strive to minimize them. Their level of such expenses varies. Thus, in 2006, expenses for these purposes were provided for in the budgets of the funds: Pension Fund - 3.29%, Social Insurance Fund - 5.3%, in the budget of the Federal Compulsory Medical Insurance Fund (CHI) - 1.6%. Relatively low specific gravity in the FFOMS is explained by the fact that its expenses do not include the costs of financial and material support for the activities of territorial compulsory medical insurance funds.

4. Financial stability of the system. This property reflects the system’s ability to sustainably fulfill financial obligations to the insured. It is one of the most important for the compulsory social insurance system. It is directly related to the regularity of paid insurance benefits, their preservation from inflationary depreciation, and the prevention of a reduction in social security costs for the insured. These qualities are largely determined by the validity of insurance tariffs, the socio-economic policy of the state, and the state of administration of insurance premiums. In general, today there is no reason to talk about the financial sustainability of the social insurance system in Russia. And the state plays a significant negative role here. The reduction in the Unified Social Tax in 2005 led to a deficit in compulsory social insurance budgets, according to experts, of about 300 billion rubles. The state was forced to cover this deficit from the federal budget. Additional business income in the amount of RUB 280 billion. as a result of reductions in insurance contributions to social insurance funds, were provided at the expense of the entire population, both insured and uninsured. The system of preferential tariffs for insurance premiums for certain categories of citizens (farmers, individual entrepreneurs, etc.) or general exemption from paying insurance premiums for a number of organizations (Ministry of Internal Affairs, Ministry of Emergency Situations, FSB, etc.) also leads to financial instability of the OSS system. Currently, approximately 13% of the insured population pays a reduced rate.

5. The reliability of the system lies in its ability to keep legal norms, conditions and procedures for insurance, financing and other operating standards unchanged for a long time. The current system is characterized by the fact that it has not yet established legislative norms and standards governing the rights of the insured, the conditions, procedure and norms of their insurance material support, the legal status of the social insurance funds themselves, the functioning of the financial mechanism, etc. The consequence of this is constant changes conditions and procedure for insurance protection of the insured. Thus, over the past 12 years, they have radically changed pension insurance three times, the size of insurance payments in the Social Insurance Fund has been repeatedly reduced, and the volume and quality of medical services to the population under compulsory health insurance have been declining for a long time. All this allows us to conclude that social insurance in Russia is extremely unreliable. Certain actions of the Government of the Russian Federation (for example, the procedure for collecting insurance premiums by tax authorities) related to the financial activities of off-budget insurance funds also do not contribute to the reliability of the OSS system.

6. System adaptability. The adaptability of a system is understood as its ability to adapt to changing operating conditions. It must be said frankly that the current system of compulsory social insurance in Russia is capable of responding quite quickly to changes in socio-economic conditions. Thus, it managed to overcome the 1998 default quite quickly (although not without financial losses). At the same time, the federal budget was unable to fulfill its financial obligations, and the financial system simply collapsed.

7. Structural stability of the system. The structural stability of the system presupposes the immutability of the created organizational structures and the presence of immunity against their unreasonable reorganizations and changes. In general, with the exception of the elimination of unemployment insurance in 2001 and the introduction of insurance for industrial accidents and occupational diseases (in 2000), the structure of the compulsory social insurance system in Russia remained unchanged. Large-scale changes and reorganizations (such as the merger of social and health insurance funds) were avoided during these 15 years.

8. Unified legal and social space for the system. The unified legal and social space of the system is understood as compulsory social insurance carried out throughout the country on a single legislative basis and that all non-insurance forms of social protection are derived from it. To date, this property has not received proper development in the Russian OSS system. This primarily applies to compulsory health insurance. It operates different models of medical care for the population, ranging from insurance to maintaining the provision of free medical services without paying insurance premiums, i.e., by analogy with the pre-perestroika period. As for the legislative framework of compulsory social insurance, it looks like a “patchwork” quilt, where legislative acts, social insurance norms, and social security norms that migrated from the Soviet past to the market present coexist at the same time.

1.2. Level and quality of compulsory insurance coverage

The characteristics of the current OSS system will be incomplete without answering the question about the level and quality of the insurance form of protection for insured citizens. Moreover, this is of key importance for its assessment. To assess the level of material security under social insurance law, a number of indicators are used: the ratio of insurance payments received to the subsistence level; coefficient of replacement of lost earnings with insurance benefits upon the occurrence of an insured event; growth rate of insurance payments; share of social security expenditures in GDP and in the state budget, etc.

As for the level and quality of insurance coverage for workers, it should be said frankly that, firstly, it is still very low, and, secondly, it lags sharply behind countries with socially oriented market economies.

Let's take the ratio of the average pension to the living wage of a pensioner. In recent years the average size pension was either at the level or slightly above the PMP, or below the PMP - that is, below the poverty line, as clearly evidenced by the data in Table. 1.

Table 1

The situation is even worse with the ratio of the minimum pension to the living wage of a pensioner. In 2008, it accounted for 35.7% of PMP. In the medium term, as a result of increasing pensions, the ratio between the average labor pension and PMP is projected to increase to 126.5% by 2014. By the same time, it is planned to increase the minimum pension amount to living wage. One of the key indicators of the level of pension provision is the replacement rate (CR) of lost earnings with insurance payment (pension). It is used both to assess the dynamics of changes in the financial situation of pensioners compared to working citizens, and to compare this indicator by region and country. According to its economic content, it characterizes what proportion of lost earnings upon the occurrence of an insured event is compensated by the insurance benefit. In pension provision, Kz in 2008 was 35%, by 2009 it decreased to 28%, and in 2011 it decreased to 26% of earnings. The consequence of this situation is that the financial situation of most workers upon retirement is reduced by 3-6 times. Sociological studies show that for almost 90% of pensioners, their pension is not enough to buy clothes and shoes, and 60% do not have enough pension to purchase the necessary medicines. In 2008, 40% of pensioners had an absolute pension amount below the PMP. All this leads to a change in their social status, causing the threat of becoming simply beggars 2-3 years after retirement. Even highly qualified specialists with earnings of 30-40 thousand rubles. per month upon retirement they can count on an amount of about 3.5-5 thousand rubles, which reduces their level of consumption by 8-10 times.

Chronic underfunding of compulsory health insurance (2-2.5 times less than the required amount of funds for it) leads to low quality of medical services. Thus, the financing of the basic compulsory medical insurance program in recent years by only 40% of the needs has led to the fact that the compulsory medical insurance system was unable to ensure the free receipt of high-quality medical services by insured citizens of Russia, guaranteed by the Constitution of the Russian Federation.

The Social Insurance Fund, experiencing a shortage of funds, was forced to introduce restrictions on the payment of benefits for temporary disability, pregnancy and childbirth (in 2009 - no more than 15 thousand rubles, previously - even less). With a salary of 30 thousand rubles, the insured receives only 50% of his salary, although according to the law, in case of temporary disability it should be about 100%. For a long time, the very low amounts of child care benefits for children under 1.5 years of age were not increased (in 2009 they were increased only to 700 rubles per month, and previously their amount was 200, then 500 rubles) (in 2008 this accounted for 20.8% of PM).

Sanatorium-and-resort treatment for employees and members of their families at the expense of the Social Insurance Fund has been practically eliminated. Currently, the FSS provides sanatorium-resort treatment mainly only to preferential categories of citizens (disabled people and participants of the Great Patriotic War, combat veterans; family members of deceased (dead) disabled war veterans; participants of the Great Patriotic War and combat veterans, survivors of the Leningrad siege, disabled children and other categories at the expense of the budget.

As for sanatorium-resort treatment at the expense of the Social Insurance Fund, it is associated only with after-care for four types of diseases, as well as after severe injuries and occupational diseases. If we evaluate the existing level of social protection, we can state that today it lags sharply behind international standards (Table 2).

table 2

Amounts of social guarantees for the insured, as a percentage of the amount wages

Such low indicators of the level of social protection of the population are largely explained by the lack of resources allocated for compulsory social insurance. This is especially clear when comparing social security expenditures in the countries of Central and Western Europe, the USA and Russia. The corresponding data are given in table. 3.

Table 3

Cumulative levels of social security spending at the end of 2008

As follows from the above data, by the beginning of the 20th century European countries Social security spending reached 25% of GDP, in the US - 18%, in the transition economies of Central Europe - 17%, and in Russia - just over 10%. It should be especially emphasized that these are government expenses in general for social security, which include, along with expenses for social insurance and social expenses, unemployment benefits, social pensions, etc. As for the actual share of expenses for social insurance in GDP, it fluctuates by level 7-8%.

Such high financial resources of social insurance in Western Europe and the USA make it possible to ensure high living standards and levels of protection for the insured. Suffice it to say that the size of pensions is 65-75% of workers’ wages upon retirement.

All this means that in Russia the potential of social insurance is still being formed. Expenditures on social insurance as a percentage of GDP over the past 5 years are presented by year in Table. 4.

Table 4

Expenditures of off-budget social insurance funds (% of GDP)

At the same time, the size of domestic GDP per employee ranges from 1/10 to 1/5 of the corresponding indicator for developed countries.

A consequence of this is the size of pensions in Russia, which is 28% or lower of the previous salary, which, in turn, is 5-6 times less than the average salary in the EU as a whole.

At the same time, there are other factors that determine the low efficiency of the current social insurance system. These include: the use of a significant amount of funds within the framework of social insurance for social assistance to persons who do not have rights to insurance payments, lack of interest of workers and employers in the development of social insurance, low wages, etc.

1.3. Structure of the OSS system and main directions of its implementation

The current social insurance system in Russia, like any other system, is structured in a certain way. It includes the following areas of compulsory social insurance.

Pension insurance, which provides insurance against the risk of material insecurity due to termination of employment due to old age, disability, or loss of a breadwinner. The Pension Fund of Russia (PFR) acts as an insurer in this type of insurance;

Temporary disability insurance, also known as "social insurance." This is not a completely correct name, but this is how it happened historically. This type of insurance insures against the risk of material insecurity in the event of temporary loss from work due to illness, pregnancy, childbirth, etc.

The role of the insurer is performed by the Social Insurance Fund (FSS RF).

Compulsory social insurance against industrial accidents and occupational diseases. In this case, the risk of financial insecurity is insured due to the inability to participate in the labor process due to a work injury or occupational disease, as well as the need to cover the costs of treatment, rehabilitation, prosthetics, etc.;

Insurer - Social Insurance Fund of the Russian Federation;

Compulsory medical insurance, which provides insurance against the risks of lack of funds to pay for medical services, restoration of health and ability to work (FFOMS).

The federal and territorial compulsory health insurance funds act as insurers here.

Organizationally, these three areas of compulsory social insurance are represented by three state extra-budgetary insurance funds: Pension, Social and compulsory health insurance funds. In turn, for each fund, the types of social and professional risks that are subject to insurance by each of these funds, as well as the size of tariffs for the payment of insurance premiums for each of these funds are established by law.

Along with the OSS funds considered, the current national system of Russia includes voluntary social insurance, corporate and private, and also undeveloped forms of compulsory non-state social insurance: territorial (insurance of the population of the territories of the Far North and equivalent areas) and professional (insurance of people working in particularly hazardous and hazardous working conditions: list No. 1, No. 2).

Conclusion: If we summarize, we can state: the main properties of the current OSS system in Russia are still in an undeveloped state, which, firstly, naturally reduces its effectiveness, and secondly, implies the need to create appropriate conditions for their development and improvement .

Definition

OSS is a component of the overall state social protection system. The task of the OSS is to protect citizens from serious changes in their financial/social situation in the event of problematic (insurance) situations.

Within the framework of the OSS, not only working citizens, but also their dependent family members who have lost their ability to work/earn their income due to:

1. disability;
2. old age;
3. motherhood;
4. death of the breadwinner;
5. unemployment;
6. protracted illness.

Fact! Unlike a number of Russian insurance systems, OSS is not a specific, but a collective concept. The OSS includes a set of interrelated bodies and related systems subordinate to the government and supervised by the Federal Tax Service.

Classification by purpose

OSS can be classified according to its purpose, the specific situation that insurance should compensate financially. Insurance may be related to:

• motherhood;
• temporary disability (illness);
• industrial accidents/occupational diseases;
• death of the insured citizen/minor member of his family;
• medical support;
• pension provision.

Fact! The assignment of insurance compensation is not the main form of classification of OSS. Typically, classification is based on the authorities responsible for insurance payments.

Classification by organs

The OSS system is global, and areas of responsibility within it are distributed among various bodies that help citizens in the event of various types of insurance situations.

Attention! All bodies are “insured” by the state - if one body that is part of the system stops paying for itself and problems arise with making payments to citizens included in the OSS, the body’s funds will be replenished from state reserves (the federal budget of the Russian Federation) through transfer payments.

The OSS bodies include the following:

Each specified body is further divided into territorial/regional offices for the convenience of working with insured citizens.

Areas of responsibility of the authorities

The bodies distribute responsibilities among themselves for OSS, each dealing with an area within its competence. The above competencies are discussed in detail, now we will study the organs separately, analyzing the functionality in detail.

FSS

The Social Insurance Fund is a state fund of extra-budgetary financing that provides compulsory social insurance for citizens of the Russian Federation.

Field of activity:

• Measures of material support for temporary loss of ability to work, including due to illness and during pregnancy and maternity leave. Funding comes from the fund sick leave, social burial, birth certificates, all benefits due to a woman in connection with maternity: lump sum payments for early registration, at the birth of a child, monthly child benefit.
• Insurance against accidents and illnesses resulting from the performance of work duties. One-time and regular payments are made, compensation for treatment and rehabilitation, and measures to prevent occupational injuries are financed.
• Financing of sanatorium-resort treatment for preferential categories of citizens.
• Providing prosthetics and technical means necessary for the rehabilitation of disabled people.

Pension Fund

The Pension Fund of Russia is an off-budget state institution that manages the funds of the pension system, monitors compliance with the rights of citizens to receive pensions and makes their payments. The largest institution of the OSS, one of the largest government agencies in the Russian Federation, responsible for a significant part of GDP.

Field of activity:

• Calculation, assignment and payment of pensions.
• Registration and issuance of certificates for maternity capital.
• Making payments of maternity capital funds.
• Work with policyholders - those who pay insurance premiums to the Pension Fund (employers, individual entrepreneurs and others).
• Implementation of joint financing of voluntary pension savings of Russians.
• Assigning additional social benefits to those pensioners whose pensions are less than the subsistence level.

Fact! The Pension Fund of the Russian Federation is responsible for issuing and servicing a citizen’s pension account (designated SNILS), which is responsible not only for pension provision, but also necessary for employment, registration of a number of government documents (foreign passport), and access to the Unified Portal of State Services. This is also an important part of OSS. You can learn more about it from the informational video:

Compulsory Medical Insurance Fund

The Compulsory Medical Insurance Fund is an off-budget state fund that provides medical insurance to Russian citizens and a number of categories of foreign citizens located in the country.

Functional:

• Control over the targeted use of funds from the compulsory medical insurance system.
• Financing of compulsory medical insurance programs.
• Measures to support territorial compulsory health insurance funds in the constituent entities of the country.
• The MHIF contains 88 regional divisions responsible for insurance cases in individual regions.

Fact! Previously, regional funds collected contributions, but after increasing scandals, it was decided to collect and distribute contributions. The Federal Tax Service took over the administrative function.

Funding of bodies

Financial problems of OSS bodies are compensated by the federal budget of the Russian Federation, but in the absence of problems, institutions have separate independent budgets.

Fact! Therefore, officially these institutions are called extra-budgetary funds.

Budgets are formed through insurance premiums transferred by policyholders (enterprises) directly to the funds or through the tax service. The amounts of contributions are based on the total wages of the insurers' employees and other payments to employees.

There are exceptions to deductions. In particular, the amounts are calculated separately for individual entrepreneurs, notaries, and lawyers. Enterprises are exempt from payments for the following expenses:

• contributions affecting VHI/employee care in a clinic (if the employee has health insurance for more than a year);
• life/health insurance;
• costs of non-state pension insurance;
• daily allowance;
• any financial assistance in the event of the death of a family member, terrorist attack, accident, natural disaster, robbery, etc. (requires confirmation with a certificate);
• payments for adoption/birth of children up to 50,000 rubles/child;
• arbitrary payments to an employee up to 4,000 rubles/year.

All these costs are not taken into account in the OSS system and do not go towards its formation.

Let's sum it up

This type of insurance is a guarantor of citizen safety in the event of situations leading to unemployment. Various similar situations are covered by various government agencies, partially interconnected. If financial problems arise, insurance institutions are financed by the state - situations of budget shortage to finance insurance cases cannot arise.

An important condition for the existence of the OSS system is the timely payment of contributions by enterprises. Avoiding transfers of funds to funds, while not depriving the average citizen of the opportunity to use budget funds when a difficult situation arises, does reduce the federal budget, negatively affecting the economy. Therefore, failure to pay dues is a crime.