It forms the financial basis of state social insurance. Compulsory social insurance
The development of the economy and the emergence of new technologies contributed to an increase in risks (loss of ability to work as a result of injuries, illness, unemployment). Along with individual methods of protection against such risks based on personal insurance contracts, individual savings and charitable activities of religious organizations, the state gradually began to assume the responsibility to guarantee compensation for the consequences of these risks.
As part of the social policy pursued by the state, we can highlight a system of mandatory guarantees to provide for citizens in old age, in cases of illness, disability, job loss, as well as low-income families. This system of guarantees, as well as the legal regulation of relations between employers and employees; protection of the rights of the latter constitutes the concept of social protection. In turn, the system of measures for 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 the mechanism of: firstly, social insurance, which provides for the creation of insurance funds and focused on working citizens and members of their families, and, secondly, social assistance, which provides for direct budget financing aimed at bringing the incomes of low-income citizens to living wage.
In the general social protection system, social insurance (Bismarckian model) or social assistance (Beveridge model) may prevail. The Bismarckian model is based on an insurance mechanism, in which the main goal is full or partial compensation for 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. At the heart of the Beveridge model, named after Lord Beveridge, who in 1940 served as the Minister of Labor in Great Britain and proposed a set of measures to combat poverty, is a budget mechanism focused on ensuring a living wage.
The advantages of social insurance (Bismarckian model) are that the principle of residual budget financing of social expenditures is overcome, labor activity is stimulated (social insurance payments will be higher, the higher the length of service and wages), it is possible to increase 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 convention, since the administration of social insurance contributions is no different from tax administration, and social insurance payments are made in almost the same manner as payments from general taxes. and non-tax revenues to the budget.
Social insurance is a social protection mechanism that 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 of wages as a result of disability or loss of work, as well as basic income after the loss of a breadwinner.
In accordance with the requirements of the International Labor Organization (ILO) and the International Social Security Association (ISSA), social insurance funds must be separated from the budgets of the budget system. Risks subject to social insurance include: 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 dependent family members.
In most countries, there are usually four main types of social insurance:
Pension insurance;
Unemployment insurance;
General illness insurance (this usually includes risks associated with maternity, as well as payment for medical services);
Insurance against industrial accidents and occupational diseases.
The Social Insurance Fund of the Russian Federation was created 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 for the purpose of managing state social insurance funds in 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, presidential decrees, Resolutions and orders of the Government of the Russian Federation, as well as these Regulations. The Fund is a specialized financial and credit institution under the Government of the Russian Federation. Cash and other property under the operational management of the Foundation, as well as property assigned to sanatorium and resort institutions subordinate to the Foundation, are federal property.
The Fund's funds are not included in the budgets of the corresponding levels, other funds and are not subject to withdrawal. The Fund's budget and the report on its implementation are approved by federal law, and the budgets of the regional and central sectoral branches of the Fund and reports on their implementation, after consideration by the Fund's board, are approved by the Chairman of the Fund.
The main objectives of the fund are:
1) provision of state-guaranteed benefits for temporary disability, pregnancy and childbirth, at the birth of a child, for caring for a child until he reaches the age of one and a half years, for burial, sanatorium treatment and health improvement of workers and members of their families, as well as other goals of state social insurance;
2) participation in the development and implementation of state programs for protecting the health of workers, measures to improve social insurance;
3) development, jointly with the Ministry of Health and Social Development of the Russian Federation, of proposals on the size of the tariff 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: accident, sickness, old age, disability, maternity, survivors and unemployment insurance. It has different forms and corresponding methods of their organization: compulsory, voluntary, as well as a number of transitional forms, such as “conditionally compulsory insurance”.
The Declaration of Human Rights defines social insurance as a form of social protection in the event of an event of social risk and loss of livelihood for reasons beyond a person’s control. It follows that the purpose of social insurance is to provide workers, first of all, with economic protection in the event of various events that lead to loss of income and loss of earning potential. This type of insured event includes: temporary incapacity for work, disability, old age, birth of a child and child care, 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 income of the insured, and the services received under the social insurance system depend on the state of his health and corresponding needs. It is important to emphasize: social insurance is financed by insurance contributions from 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. The Labor Code of the Russian Federation (Articles 2, 21, 22, 57) classifies the right to compulsory social insurance of workers as one of the main provisions of the legal regulation of 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:
The stability of the financial system of compulsory social insurance, ensured on the basis of the equivalence of insurance coverage with compulsory social insurance funds;
The universal compulsory nature of social insurance, the availability for insured persons of the implementation of their social guarantees;
State guarantee of 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 situation of the insurer;
State regulation of the compulsory social insurance system;
Parity of participation of representatives of compulsory social insurance subjects in the governing bodies of the compulsory social insurance system;
Mandatory payment by policyholders of insurance premiums and (or) taxes;
Responsibility for the intended use of compulsory social insurance funds;
Ensuring supervision and public control;
Autonomy of the financial system of compulsory social insurance.
On January 1, 2010, Federal Law No. 212-FZ of July 24, 2009 came into force (with the exception of certain provisions), which regulates relations related to the calculation and payment of insurance premiums, and Ch. 24 “Unified Social Tax” of the Tax Code of the Russian Federation has lost force (Part 2 of Article 24 of the Federal Law of July 24, 2009 No. 213-FZ). Insurance contributions must be transferred separately to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation and compulsory health 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 compulsory medical insurance for 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. Moreover, for some categories of payers for the period 2010-2014. a gradual transition to the application of generally established tariffs is envisaged.
Payers of insurance premiums are organizations, individual entrepreneurs and individuals not recognized as such, who make payments and transfer other remuneration to individuals. Payers also include individual entrepreneurs, lawyers and notaries engaged 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 the unified social tax (Article 5 of the Federal Law of July 24, 2009 No. 212-FZ).
Today, the unified system of state social insurance is being replaced by 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 different types and depends on the reasons for the loss of earnings: accident, sickness, old age, disability, maternity, survivors and unemployment insurance. It has different forms and corresponding ways of organizing them: mandatory, 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 power and the consistency of their interests. Within the framework of social insurance, not only are material payments made to compensate for the loss of income when an insured event occurs, but also services are provided: preventive, therapeutic, rehabilitation, the importance of which increases with the development of insurance, and ultimately they determine the effectiveness of this system.
The purpose of social insurance is prevention, reducing the level of social risk for the working population and compensation in the event of insured events.
With the development of a 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 changes fundamentally.
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 from 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 with wage systems and tax systems, the state and policy of the labor market, the demographic situation in the present and its forecasted situation in the future;
Maintaining the legal assignment of ownership of compulsory social insurance funds to the state, which deforms the entire array of legal relations in this area, deprives workers and members of their families of the legal, legally enforceable right to this key resource of their social protection, transfers their status as owners of these funds to the humiliating position of recipients benefits;
The use of archaic practices of the socialist past, when a significant part of the funds of extra-budgetary funds is included in the federal budget, which leads to their use for non-insurance (non-targeted) payments and a violation of the principle of adequacy (dependence) of the level of benefits paid on the size of insurance premiums;
Poor development of tools and infrastructure for social insurance management, which is expressed in the absence of officially approved models of actuarial calculations and the status of actuarial centers, in the use of an inadequate and incomplete information base, as well as in the virtually embryonic state of systems for the rehabilitation of people with disabilities (medical, professional and social).
1. Financial system: content and functions.
2. List the factors that integrate the finances of extra-budgetary funds into the financial system.
3. Name the sources of formation of monetary resources of the OSS system
4. Describe the concept of “OSS fund budget” and its functions.
5. Budgetary system of compulsory social insurance.
6. Name the bodies that develop and adopt budgets for OSS funds.
7. Describe the basic principles of the OSS budget system.
· the principle of unity of the budget system of the Russian Federation;
· the principle of separating income and expenses between the levels of the budget system of the Russian Federation;
· the principle of budget independence;
· principle of budget balance;
· principle of transparency;
· principle of targeting;
8. Formation of the revenue side of the budgets of OSS Funds
9. Sources of budget income for OSS funds.
10. Describe the features of budget execution in each OSS fund.
Bibliography
1. . – M.: MSTU, -1999. – 527s.– ISBN 5-7218-0191.
2. [Text] / °
3. [Text] /
5. Filyev, V.I. Social insurance in Russia and foreign countries. Practical guide[Text] / IN AND. Filiev. - M.: 1998.– ISBN 5-7849-0054
6. Economics and sociology of labor: textbook / ed. d.e. Sc., prof. A. Ya. Kibanova [Text] / A. Ya. Kibanova. - M.: INFRA-M, 2003.-584 p. — ISBN 5–16-000980-9.
7. Yursky, V. S. Conceptual models of state social insurance[Text] / V. S. Yursky. – M.: RGUI, 2001.–435 pp.- ISBN 5–82647–634–7.
Topic 12. Problems, shortcomings and prospects of the compulsory social insurance system
1. Problems of formation of financial resources of compulsory social insurance.
2. Name the factors that determine the possibilities of forming the OSS resource base in modern Russia.
3. List the disadvantages of the current OSS system.
4. What is the deformation of the property of the OSS system.
5. Name the deformations of distribution relations that are characteristic of OSS.
6. Describe possible ways to reform the current OSS system.
7. Consequences of nationalization of the OSS system.
8. Violation of the principles of social insurance in the current OSS system. Consequences of these violations.
Bibliography
1. Babich, A.M. Economics of Social Insurance: Textbook[Text] / A. M. Babich, E. V. Egorov. – M.: MSTU, -1999. – 527s.– ISBN 5-7218-0191.
2. Pavlyuchenko, V. G. Social insurance: Textbook[Text] / V. G. Pavlyuchenko. – M.: Publishing and trading corporation “Dashkov and K.”° ", 2007. – 412 p. – ISBN – 5-91131-202-6
3. Panteleeva, T. S. Economic fundamentals of social work: A textbook for university students.[Text] / T. S. Panteleeva, G. A. Chervyakova. – M.: Humanit.ed. VLADOS Center, 1999. – 160 p.
4. Roik, V. D. Fundamentals of social insurance. [Text] / V. D. Roik. – M.: Ankil, 2005. – 256 p.
The origin of social security in each country took place in accordance with specific conditions and has deep historical roots. Despite certain differences in approaches, methods, as well as in organizational design, the basis of its formation has a lot in common, arising from the very essence of human nature. The process of development of civilization on our planet indicates that such traits as compassion, empathy, and sympathy are characteristic of every people and appeared already at the earliest stages of social development. Gradually, caring for children and the disabled became a moral norm, an indicator of the health of any civilized society.
The compulsory social insurance system in our country was formed during the Soviet period. The approaches to the types and mechanisms of social security for the insured, laid down at that time, in a number of cases are preserved during the period of building a market economy.
As you know, the market plays a positive role and a negative role in the socio-economic life of society.
The positive role of the market is that it:
ensures freedom of choice and action of producers and consumers, develops initiative and entrepreneurship;
rationally distributes labor, material and financial resources, directing them to the production of products necessary for society;
promptly changes the volume and structure of supply, adapting it to effective demand, ensuring equilibrium adjustment; promotes scientific and technological progress;
forces the consumer to choose a rational consumption structure, focusing on prices that correspond to costs;
heals the economy, clearing it of unviable, unstable economic units, increases the stability of the entire economy as a whole;
increases the efficiency of economic activity and is a spontaneous regulator of the reproduction process.
The negative role of the market is manifested in the fact that it:
stimulates excess in personal consumption; does not have environmental protection mechanisms;
does not ensure the conservation of non-renewable resources;
is not able to form optimal macroeconomic parameters, carry out major shifts in the economy, and ensure the balance of the national economy;
does not contain motivation for the implementation of large scientific and technical programs, fundamental research in the training of scientific personnel;
does not create incentives for the production of consumer goods - defense, public order, water supply, etc.;
does not guarantee the right to income, creates polarization of society;
does not provide social protection for the disabled, unemployed, large families, low-paid segments of the population, does not satisfy their needs for housing, medical services, education, culture, etc.;
gives rise to monopolism, inflation, and a crisis of overproduction.
Therefore, the state takes upon itself to perform such functions as economic regulation, social, defense, management, etc.
The Constitution of the Russian Federation guarantees the right to work, rest, health care, social security in old age, in case of illness, disability and loss of a breadwinner, the right to housing, to education, to enjoy cultural achievements, the right to participate in the management of the state and public affairs, etc. d.
Currently in the Russian Federation, extra-budgetary funds operating before 2000 have lost their autonomy and have been consolidated in budgets of the appropriate level. The exception was three state off-budget social funds - pension, social insurance, and compulsory health insurance. They are intended to implement the constitutional rights of citizens to pensions, social insurance, social security in case of unemployment, health care and medical care. These funds represent the basis of compulsory social insurance, which is part of the state system of social protection of the population, the specificity of which is to implement, in accordance with the federal law, insurance for possible changes in financial and (or) social status, including due to circumstances beyond their control.
World experience in the field of social insurance confirms that compared to other forms of collective social security (for example, social assistance or corporate systems), this protection institution has important advantages:
workers (who, as a rule, are required to make insurance contributions) are involved - materially and morally - in the process of protecting their health and maintaining their ability to work;
specialized (and therefore highly effective) insurance institutions are created, exclusively engaged in the organization of prevention, medical care and cash payments, which are carried out by the same organization, which ensures maximum convenience for the insured;
the constitutional rights of citizens making insurance contributions are guaranteed (“materialized”), which protects them from arbitrary decisions of the body responsible for paying benefits;
payments are guaranteed by allocating certain resources and spreading costs over a long period in accordance with insurance calculations.
An important feature of social security are the principles of its construction:
the stability of the financial system of compulsory social insurance, ensured on the basis of the equivalence of insurance coverage and insurance premiums;
the universal compulsory nature of social insurance, the availability for insured persons of the implementation of their social guarantees;
state guarantee of 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 situation of the insurer;
state regulation of the compulsory social insurance system;
parity of participation of representatives of compulsory social insurance in the governing bodies of the compulsory social insurance system;
mandatory payment by policyholders of compulsory social insurance premiums;
responsibility for the intended use of compulsory social insurance funds;
ensuring supervision and public control;
autonomy of the financial system of compulsory social insurance.
The subjects of compulsory social insurance are:
insurers - organizations and citizens obligated to pay insurance premiums (mandatory payments);
Insurers are non-profit organizations created to ensure the rights of insured persons under compulsory social insurance in the event of insured events;
insured persons are citizens of the Russian Federation, as well as foreign citizens whose relations under compulsory social insurance arise in accordance with the law.
Intermediary activities in the compulsory social insurance system are not permitted.
Social insurance is aimed at protecting against social insurance risks, which include risks associated with:
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 dependent family members.
Each type of insurance risk corresponds to a certain type of insurance coverage for compulsory social insurance:
payment to a medical institution for expenses associated with providing the insured person with necessary medical care;
old age pension, disability pension, survivor's pension;
benefits for temporary disability, due to work injury and occupational disease, for pregnancy and childbirth, for caring for a child until he is one and a half years old, for unemployment, etc.;
allowance for sanatorium treatment;
social benefit for funeral;
payment for vouchers for sanatorium treatment and health improvement for employees and members of their families. Federal Law of the Russian Federation dated July 16, 1999 No. 165-FZ “On the fundamentals of compulsory social insurance.”
Extra-budgetary funds draw up and execute their budgets, which is an integral part of the budget process in the Russian Federation.
Draft budgets of state extra-budgetary funds are drawn up by the management bodies of these funds and submitted by executive authorities for consideration by legislative (representative) bodies as part of documents and materials submitted simultaneously with the draft corresponding budgets for the next financial year.
The budgets of state extra-budgetary funds of the Russian Federation are considered and approved by the Federal Assembly in the form of federal laws simultaneously with the adoption of the federal law on the federal budget for the next financial year.
Draft budgets of territorial state extra-budgetary funds are submitted by the executive authorities of the constituent entities of the Russian Federation for consideration by the legislative (representative) bodies of the constituent entities of the Russian Federation simultaneously with the submission of draft laws of the constituent entities of the Russian Federation on the budget for the next financial year and are approved simultaneously with the adoption of laws of the constituent entities of the Russian Federation on the budget for the next financial year. BC RF. Ch. 17.
The execution of the budgets of state extra-budgetary funds is carried out by the Federal Treasury of the Russian Federation.
A report on the execution of the budget of a state extra-budgetary fund is drawn up by the fund's management body and submitted by the Government of the Russian Federation for consideration and approval to the Federal Assembly in the form of a federal law.
A report on the execution of the budget of a territorial state extra-budgetary fund is drawn up by the executive authority of a constituent entity of the Russian Federation for consideration and approval by the legislative (representative) body of the constituent entity of the Russian Federation in the form of a law of the constituent entity of the Russian Federation.
Control over the execution of budgets of state extra-budgetary funds is carried out by bodies ensuring control over the execution of budgets at the corresponding level of the budgetary system of the Russian Federation, in the manner established by the Budget Code of the Russian Federation.
The procedure and deadlines for submitting reports of state extra-budgetary funds, including those published, are also determined in accordance with the Budget Code of the Russian Federation.
The budgets of extra-budgetary funds reflect their income and expenses.
The income of state extra-budgetary funds is generated from mandatory payments, voluntary contributions from individuals and legal entities and other income provided for by the legislation of the Russian Federation.
Collection and control over the receipt of obligatory payments to state extra-budgetary funds is carried out by the same executive body that is entrusted with the functions of collecting taxes into the federal budget.
Expenditures of state extra-budgetary funds are carried out exclusively for the purposes determined by the legislation of the Russian Federation, constituent entities of the Russian Federation, regulating their activities, in accordance with the budgets of these funds, approved by federal laws, laws of constituent entities of the Russian Federation.
The variety of extra-budgetary funds determines complex multi-stage connections between them and other parts of the financial system. There are unilateral, bilateral and multilateral financial ties.
With one-way connections, funds flow in one direction: from financial links to the extra-budgetary fund. Such a connection appears when funds are formed or used by them.
With bilateral connections, cash flow moves between extra-budgetary funds and other parts of the financial system in two directions. Thus, compulsory social insurance funds are formed not only from insurance contributions, but also from federal budget funds. At the same time, if there is a surplus, they purchase government securities and become a budget creditor.
With multilateral connections, one extra-budgetary fund simultaneously comes into contact with different financial links and other extra-budgetary funds, i.e. money moves in different directions between them.
1. Basics of social insurance in the Russian Federation
According to the Constitution of the Russian Federation, it is a social state whose policy is aimed at creating conditions that ensure a decent life and free development of people. Everyone is guaranteed social security by age, in case of illness, disability, loss of a breadwinner, for raising children and in other cases established by law. In the Russian Federation, the labor and health of people are protected, a guaranteed minimum wage is established, state support is provided for the family, motherhood, paternity and childhood, the disabled and elderly citizens, a system of social services is developed, state pensions, benefits and other guarantees of social protection are established.
The social nature of the state, established as the basis of the constitutional system, presupposes concern for those members of society who, due to limited capabilities caused by various life factors, find themselves temporarily or permanently unable to provide the necessary level of life support for themselves and disabled family members.
The Constitution of the Russian Federation provides for the general legal principles of our legislation and speaks of its social orientation. Meanwhile, the constitutional consolidation of the basic principles of legal regulation alone is clearly not enough, since relations even in the field of social protection and security are so diverse in content that it is difficult to talk about maternity protection and the right to a pension in relation to compulsory social insurance. The compulsory social insurance system aims to generate funds from the social insurance fund, which are used to provide material support to those in need in certain cases. The basic principles of legal regulation of relations on compulsory social insurance are based on the essence of the tasks assigned to the implementation of legislative acts on social insurance. If we consider from this point of view all the principles of legal regulation that the legislator has provided for relations with compulsory social insurance, we can see that they, like the Law itself, are aimed at creating a fairly serious source of income for the social insurance fund.
The compulsory social insurance system is one of the ways to ensure social protection of the population. In recent years, the formation of this institution has been taking place: the types of compulsory social insurance, its financial basis have been determined, state extra-budgetary social funds and the legislative basis for their functioning have been formed. Currently, the compulsory social insurance system consists of: compulsory pension insurance, compulsory health insurance, compulsory social insurance, compulsory insurance against industrial accidents and occupational diseases. Different types of compulsory social insurance are provided by the corresponding monetary funds: pension insurance is provided by funds from the Pension Fund, and for health insurance by funds from the Federal Compulsory Medical Insurance Fund.
The main legislative act establishing the basis for the legal regulation of issues of compulsory social insurance is the Federal Law of July 16, 1999 No. 165-FZ “On the Fundamentals of Compulsory Social Insurance”.
The legal status of subjects of compulsory insurance is the direct subject of relations between the parties to compulsory social insurance, and in this lecture we will more than once pay attention to the features of these legal relations. Note that the legal status of subjects of compulsory insurance differs significantly from the legal status of subjects of all other insurance relations. If the subject composition of compulsory insurance relations itself does not differ significantly from the subjects of insurance relations provided for in the Civil Code of the Russian Federation, then their legal status differs from each other very significantly. This explains the need to adopt a special law to regulate these relations.
The subject of relations of this legislative regulation is: the legal status of subjects of compulsory social insurance, the grounds for the emergence and procedure for exercising their rights and obligations, the responsibility of subjects of compulsory social insurance, as well as the basis of state regulation of compulsory social insurance. Let us analyze this composition of relationships. To begin with, we will indicate the subjects of relations under compulsory social insurance. The subjects of insurance relations, according to the Civil Code of the Russian Federation, will be policyholders (who insure), insurers (insurance companies) and insured persons or beneficiaries. In principle, the composition of insurance subjects in relations under compulsory social insurance is similar to that established by the Civil Code of the Russian Federation in relation to any types of legal relations in insurance. However, it is in relations with compulsory social insurance that there are some distinctive features regarding who exactly can act on the side of the insurance company (insurer) and the insured person. It is important to note that only employers (organizations, legal entities or individual entrepreneurs) can be policyholders. It is the very fact that a person is in an employment relationship with an organization or entrepreneur that creates for him the obligation to insure his employee against the risks provided for by this Law. What does it mean that a person is in an employment relationship?
Insured persons (employees) can be not only citizens of the Russian Federation of a certain age, but also stateless persons and foreign citizens, the main thing is that they have an employment relationship with the employer on the basis of the Labor Code of the Russian Federation. In this case, the legislator equalized the rights of Russian and foreign citizens, as well as stateless persons, which corresponds to the provisions of paragraph 3 of Article 62 of the Constitution of the Russian Federation, according to which foreign citizens and stateless persons enjoy rights in the Russian Federation and bear responsibilities on an equal basis with citizens of the Russian Federation , except for cases established by federal law or an international treaty of the Russian Federation.
Compulsory pension insurance in the Russian Federation and its legal regulation is based on the basic principles that we will now consider.
The principle of sustainability of the financial system of compulsory social insurance
This principle in its content means nothing more than ensuring the sufficiency of the compulsory insurance fund for the payments it makes. Since special laws provide for certain types of compulsory social insurance, we can talk not only about the Mandatory Social Insurance Fund, but also about the Compulsory Medical Insurance Fund and the Pension Fund of the Russian Federation.
When defining this principle, the legislator does not indicate its content, the essence of which is already clear from the name of the principle, but points to one of the ways to achieve sufficiency of funds for the needs for payments that currently exist in society. This method is indicated as maintaining the equivalence or proportionality of the needs for insurance coverage with the funds of the funds.
How are fund income generated? These revenues come from sources of tax revenues, through transfers on a non-refundable basis from the federal budget of the country, and from the receipt of insurance premiums. At the same time, insurance premiums can be paid both by employers for their employees on a mandatory basis, and by citizens on a voluntary basis.
It is important to note that at present, the goal of material support for citizens in various life situations (meaning insurance cases) is ensured not so much through funds from the transfer of insurance premiums or tax payments, but through subsidies from the federal budget of the country. That is why the country’s legislation is currently solving the very important task of reducing direct financing from the state by increasing fund income from other sources. Currently, many organizations and individual entrepreneurs are trying to underestimate the amount of tax deductions. If in this situation the state increases insurance premium rates, such a policy may lead to a decrease in the income of social insurance funds. Not so long ago, the state faced the same problem regarding pension provision for citizens; it was solved through a radical reform of the country’s pension legislation.
The principle of universal compulsory social insurance
To reveal the content of this principle, it is necessary to refer to the provisions of Article 9 of the Federal Law “On the Fundamentals of Compulsory Social Insurance”. This article, in particular, defines the grounds for the emergence of legal relations regarding compulsory social insurance. The provisions of this article of the federal law indicate that these relations must arise upon the occurrence of certain conditions. For us in this article, the greatest interest is in those grounds for the emergence of relations under compulsory social insurance that arise between an employer and his employee. In particular, Article 9 tells us that such relations necessarily arise from the moment an employment contract is concluded with the employee.
The content of this principle is partly expressed in the principle of mandatory payment of insurance premiums and taxes by policyholders. Here the legislator directly speaks only about policyholders, i.e. about employers. Some policyholders can pay only insurance premiums or only taxes, this is due to the use of special tax regimes by some of them. The obligation to pay insurance premiums is part of the principle of universal compulsory social insurance, but the obligation to pay taxes is not. Perhaps it is on this basis that we can talk about identifying an additional principle. We remind you that the reserves of all three social funds (social insurance, compulsory health insurance and pension fund) are formed not only from contributions, but also largely from tax revenues. Therefore, the obligation to pay tax payments relates not only to tax discipline and the conscientious fulfillment of tax obligations by taxpayers, but also to the provision of compulsory social insurance funds. The obligation to pay a specific tax or fee is assigned to the taxpayer and the payer of the fee from the moment the circumstances established by the legislation on taxes and fees arise that provide for the payment of this tax or fee.
The state controls not only the payment of taxes by taxpayers by conducting on-site inspections of tax authorities, but similar on-site inspections can be carried out by employees of the funds themselves. For example, authorized representatives of the Social Insurance Fund have this right on the basis of the Methodological Instructions on the procedure for appointing, conducting documentary on-site inspections of policyholders for compulsory social insurance and taking measures based on their results, approved by Resolution of the Social Insurance Fund dated March 17, 2004 N 24.
The expenses of insurer-employers for the payment of benefits for temporary disability, other types of benefits for compulsory social insurance, payment for vouchers for the health of employees’ children, as well as other types of expenses provided for by the Fund’s budget for the corresponding financial year are subject to verification.
The principle of state guarantee
In accordance with the Constitution of the Russian Federation, the state is the guarantor of the rights and freedoms of the country's citizens. This directly applies to state guarantees in the field of social insurance. Guaranteeing respect for the rights of the insured persons implies protection against social insurance risks and fulfillment of obligations under compulsory social insurance, regardless of the financial situation of the insurer. The content of this principle directly correlates with the already discussed principle of financial stability of the compulsory social insurance system. The state, using funds from the federal budget, supplements (compensates) for the lack of funds from funds in cases where their own funds are insufficient. For example, the state bears subsidiary liability for the obligations of the Pension Fund of the Russian Federation to the insured persons. This norm is enshrined in Article 5 of the Federal Law “On Compulsory Pension Insurance”. Also, as an example of providing a guarantee from the state, you can indicate the resolution of the Constitutional Court of the Russian Federation dated July 10, 2007 No. 9-P “On checking the constitutionality of paragraph 1 of Article 10 and paragraph 2 of Article 13 of the Federal Law “On Labor Pensions in the Russian Federation” and paragraph third paragraph 7 of the Rules for accounting for insurance contributions included in the estimated pension capital in connection with requests from the Supreme Court of the Russian Federation and the Uchalinsky District Court of the Republic of Bashkortostan, and in connection with complaints from citizens A.V. Dokukina, A.S. Muratova and T.V. Shestakova."
The principle of state regulation of the compulsory social insurance system
In addition to the fact that funds from the state budget at the federal level cover all missing expenses for the needs of insurance payments, the state also regulates such areas of relations in compulsory social insurance as the activities of insurance funds (as we have already noted, there are three of them), regulates relations insurers and policyholders, insured persons. In addition, the content of this principle includes other principles of legal regulation. For example, the principle of responsibility for the intended use of compulsory social insurance funds and the principle of ensuring supervision and public control. The content of this principle must be considered together with the other two named principles of responsibility for the intended use of compulsory social insurance funds and the principle of ensuring supervision and public control.
As an example, it can be noted that the Charter or the regulations on a particular fund contain rules that regulate the management of the fund and the implementation of state control over its funds.
These principles speak of public control over the activities of the compulsory social insurance system. This can be understood as control over the performance of funds. And if you pay attention to the content of another principle - the principle of parity of participation of representatives of compulsory social insurance subjects in the management bodies of the compulsory social insurance system, it should be noted that in connection with this principle this may mean the opportunity to participate in the management of funds and through this control their activities. For example, the Regulations on the Social Insurance Fund approved by Decree of the Government of the Russian Federation of February 12, 1994 N 101 implies the participation of representatives of trade unions and other public organizations, that is, other insurance entities in the management of the Fund’s affairs through membership in the Fund’s Board. At the same time, members of the Management Board are rotated no more than once a year. In turn, the Regulations on the Pension Fund of the Russian Federation, approved by Resolution of the Supreme Council of the Russian Federation of December 27, 1991 N 2122-1, in paragraph 8 contains a provision according to which the board of the Pension Fund of the Russian Federation includes ex officio the chairman, first deputy, deputy chairmen of the board and executive director Pension Fund, as well as managers of twelve Pension Fund branches. The board of the Pension Fund may include representatives of public, religious and government organizations, associations, institutions and enterprises whose activities are related to the protection of the interests of pensioners, disabled people and children. Managers of PFR branches in constituent entities of the Russian Federation, heads of ministries and departments of the Russian Federation, and the Bank of Russia can take part in the work of the PFR board with the right of an advisory vote. In these cases, in relation to funds, the provisions of the principle of participation (parity of participation) of representatives of compulsory social insurance subjects in the governing bodies of the compulsory social insurance system are implemented.
The principle of responsibility for the intended use of compulsory social insurance funds
This principle, like the principle of ensuring state supervision and public control, speaks of control, but only on the part of the state, over the activities of funds in connection with the targeted spending of their funds by the latter. However, this principle can be understood more narrowly and specifically as a procedure for conducting an audit by government agencies of the financial activities of funds.
It is known that part of the funds is formed from budgetary allocations. Budget legislation provides for liability for misuse of budget funds. According to Article 289 of the Budget Code of the Russian Federation, misuse of budget funds, expressed in the direction and use of them for purposes that do not comply with the conditions for receiving these funds, defined by the approved budget, budget schedule, notification of budget allocations, estimates of income and expenses, or other legal basis for them receipt, entails the imposition of fines on the heads of recipients of budget funds in accordance with the Code of Administrative Offences, the indisputable seizure of budget funds used for other purposes, as well as, if there is a crime, criminal penalties provided for by the Criminal Code of the Russian Federation.
As follows from Article 289 of the Budget Code of the Russian Federation, misuse of budget funds means their direction and use for purposes that do not comply with the conditions for receiving these funds, defined by the approved budget, budget schedule, notification of budget allocations, estimates of income and expenses, or other legal basis receiving them. Thus, the use of budget funds can be regarded as inappropriate only if they are used for purposes that do not meet the conditions for receipt. This provision is established in the explanatory letter of the Ministry of Finance of the Russian Federation dated August 20, 2003 N 03-01-01/15-245.
The principle of autonomy of the financial system of compulsory social insurance
The autonomy of the compulsory social insurance system is expressed in the fact that all funds that are allocated to the needs of ensuring insurance payments are formed in funds and are under the right of their operational management. In fact, the legal status of funds is similar to that established by the legislator in relation to state-owned enterprises. Property that is under the right of operational management by the funds can only be transferred for its intended purpose and perform other actions with it that are provided for by industry regulations on the activities of these funds. However, such property cannot be used, much less disposed of, without the permission of the owner of the property - the Russian Federation.
The autonomy of the compulsory social insurance system is also expressed in the fact that all funds collected for the needs of compulsory social insurance immediately go to the funds.
Meanwhile, the organizational form itself in the form of a fund already implies a legal status separate from the owner-state. The legal status of such a structure as an organization's foundation implies that this organization uses property for the purposes specified in its charter.
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Such a system is part of state policy. It is a guarantee of the implementation of labor, constitutional, family and civil rights for the financially 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 mandatory protection of the poor and disabled population.
This system is part of the state's social policy. But it retains its financial independence and does not act as an element of the country’s budgetary sector.
The social insurance system is a series of legislative acts that regulate the redistribution of monetary assets between different layers of the working population. Its structure includes compulsory and voluntary insurance.
SSS is a number of extra-budgetary organizations that implement state policy in social services. sphere.
Scheme: social insurance financial system
The funds are financed according to the tariffs established by law. They largely depend on the probability coefficient of the occurrence of the insurance risk.
The generated funds are spent exclusively on purposes that fall within 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 carried out exclusively at the expense of employees. It can act as a supplement to state insurance for workers in this area.
Diagram: sources of budget replenishment
Compulsory social insurance system
The social insurance system in the Russian Federation includes:
- mandatory;
- voluntary insurance.
Compulsory state insurance in the country is carried out by 3 extra-budgetary funds. The main forms of insurance activity in this area are:
- insurance for temporary disability and maternity;
- insurance against occupational diseases and industrial accidents;
Scheme: compulsory social insurance system.
The financial system of compulsory social insurance is part of the “financial tree” of the state. Social protection is carried out at the expense of funds that accumulate in budgets of all levels and at the expense of finance from trust funds.
Budgetary material support exists only for citizens who cannot protect their property rights on their 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.
This is the legal relationship of citizens with the competent authorities regarding the payment of pensions, benefits and compensation.
The system is a set of guarantees for working persons. They can be applied in relation to basic labor and constitutional human rights.
It is also a type of government insurance. For example, the country acts as a guarantor in eliminating risks for certain categories of workers (medical personnel, military personnel).
Compulsory insurance is always part of the state's social policy.The system, in turn, acts 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.
History of the development of the system in Russia
Social insurance was first introduced in Russia in 1912. It included only sick leave and insurance against industrial accidents. The second concerned only workers of industrial enterprises. It was carried out on a collective basis. Insurance funds acted as a kind of analogue of funds.
Under the USSR, the government was in charge of social insurance. In 1933, it was carried out by trade unions and the Social Insurance Fund. This year can be considered the founding moment of the first fund organization in this area.
The FSS was the only non-budgetary organization at that time. Before the collapse of the union in 1990, all social payments were made through the Social Insurance Fund.
During the era of perestroika, the social insurance system was significantly transformed and acquired familiar Western European forms.
The first in the 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 regarding employment and health insurance for citizens. But their implementation started only in 1992.
As a result:
- employment fund;
- Compulsory Medical Insurance Fund (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 with it the need to maintain the State Federal Fund has disappeared.
