The social insurance Fund of the Russian Federation (3) the Abstract , page 2

3.1 Procedure

In enterprises,
in organizations, institutions and other
business entities, regardless
forms of ownership to ensure
control over correct calculation and
timely payment of benefits
social insurance, carrying out
health events employment
teams are formed the Commission on
social insurance representatives of
administration and trade unions (labour
employees) or elected commissioners
on social insurance.

bodies to decide issues on the expenditure
social insurance funds,
provided at the Spa
treatment and rest of workers and members of their
families on the distribution of insured
vouchers for sanatorium-and-Spa
treatment, relaxation, therapeutic (diet)
of food purchased with funds
The FSS of Russia, and also consider controversial
questions on the provision of benefits for
social insurance.

If you experience
controversial issues between employees and
employers to provide benefits
social insurance their decision
is provided by the office of the FSS of Russia
or its branch, registered
of the insured, or in a different order
prescribed by law.

payment of insurance premiums in the FSS of Russia
is carried out in accordance with the tariff
established by Federal law. In
such Federal laws can

1) the Federal
the law of 15 December 2001 № 167-FZ “About
mandatory pension insurance
in the Russian Federation”;(3)

2) of the Federal
the law of November 20, 1999 № 197-FZ “About
the rates of insurance contributions to the Pension
Fund of the Russian Federation, Fund
social insurance of the Russian
Federation, State employment Fund
the population of the Russian Federation and
the funds of compulsory medical
insurance for the year 2000”; (4)

3) Federal
the law of 24 July 1998 № 125-FZ “About
compulsory social insurance
from accidents on manufacture
and occupational diseases” and
. (5)

(including the subjects of small
entrepreneurship) recorded
as insurers in regional
and Central branch offices
(branches) FSS of Russia. The order of registration
policyholders shall be determined
instruction, approved by
Social insurance Fund of the Russian Federation of 9
March 2004, No. 22.

The government
Of the Russian Federation in its ruling, indicates that
insurance contributions are calculated on all
the types of remuneration (in cash and in kind
the expression on all bases)
with the exception of wages and
other payments, which under current
regulations the premiums are not

for the correctness of calculation, timeliness
of payment and transfer of insurance contributions
(payments) are payers (employers
and individuals, including subjects of small
business) and banks and
officials in accordance with
law. In addition, in the case
violations of payers and banks
order of payment and transfer of insurance
contributions to them are different
financial sanctions. It is also worth noting,
that costs state
social insurance made
in breach of the rules or
not documented (for example,
not reimbursed by the policyholder of the amount
benefits for temporary disability
due to labor injury or
occupational disease, the amounts
benefits for temporary disability,
maternity paid
on the basis of incorrectly issued
or issued in violation
the order of sick leave),
to offset not accepted and are subject
compensation in the prescribed manner.

4.The main
objectives of the FSS of Russia are:

1) ensuring
state-guaranteed benefits
for temporary disability,
pregnancy and childbirth, to women, registered
at the early stages of pregnancy,
the birth of a child, to care for a child
before the age of 1.5 years, as well as
social benefit for burial or
refund guaranteed
list of ritual services, Spa
service workers and their children;

2) participation
in the development and implementation of state
programs health workers
measures to improve social

3) implementation
measures to ensure financial
the stability of the Fund;

4) development of
together with the Ministry of labour and
social development of the Russian
Federation and the Ministry of Finance
Of the Russian Federation proposals on
the size of the tariff premiums on
state social insurance;

5) the organization
work on preparation and improvement
training of specialists for the system
state social insurance,
outreach to policyholders
and the population on issues of social

6) cooperation
with similar funds (services) of other
States and international organizations
for social insurance
(section 6 of the Regulations on the social Fund
insurance of the Russian Federation (hereinafter
– The provisions of FSS of Russia) approved
the resolution of the Government of the Russian Federation from 12
Feb 1994 no 101). The government
RF identified in the resolution, at the expense
any funds formed FSS of Russia.
In particular, due to insurance premiums
employers (administration of the enterprises,
organizations, institutions and other
business entities, regardless
form of ownership); contributions of citizens
activity and required to pay
contributions for social insurance in
accordance with the law. In addition
the list of data sources
included insurance payments of citizens,
on other terms and entitled to
security in the state
social insurance, established
for employees, subject to the payment of
insurance contributions to the social insurance Fund of Russia. Given
provisions of the investment law
The FSS of Russia is also formed due to
income from investment of part of the temporarily
available funds of the Fund in liquid
government securities and
Bank deposits. In such
the Fund in Bank deposits
is made within the means,
budgeted Fund
relevant period. Voluntary
contributions of citizens and legal entities;
receipt of other funds
not prohibited by law;
allocations from the Federal budget
to cover the costs associated with
the provision of incentives (benefits and
compensation) to affected persons
as a result of radiation accidents
nuclear objects civil or
for military use and their consequences
and other statutory
cases; other income is also called
as sources through which
formed the Fund (clause 7 of the Regulations
about FSS of Russia).

The Fund
have a purpose, i.e.
used solely for
financing of the activities listed
in the regulations of the FSS of Russia. In this regard
crediting social
insurance on personal accounts of the insured
impossible. In particular, the funds
sent to:

1) the payment of
benefits for temporary disability,
pregnancy and childbirth, to women, registered
at the early stages of pregnancy,
the birth of a child, adoption
child care child to achieve
they are of the age of 1.5 years, as well as social
of the grant or reimbursement
the cost of the guaranteed list of
funeral services, and other payments,
established by the labor legislation;

2) partial
the contents recorded on the balance sheet
insurers sanatoriums,
licensed to practice as this
activity (regulation
The government of the Russian Federation of 22 November 1997
No. 1471 “On some measures for regulating the
payments by the Fund of social
insurance of the Russian Federation”);

3) partial
payment vouchers to children’s country
camps, located
on the territory of the Russian Federation, for children of working

4) payment
travel to the place of treatment and back
(Provision for payment of additional
expenses on medical, social and
vocational rehabilitation
insured persons, injured
health due to accidents
at work and occupational
diseases, approved by resolution
The government of the Russian Federation from may, 15 2006 № 286);

5) create
reserve to ensure financial
stability of the FSS of Russia at all levels.
The order of formation of reserve and
provision of it tools (to
return basis or free of charge)
is determined by the Instruction about the order
the calculation, payment, spending and accounting
state social
insurance approved Fund
together with the Ministry of labour and
social development of the Russian Federation, the Ministry
Finance of the Russian Federation, the State tax
service of the Russian Federation and with the participation of the Central
Bank of the Russian Federation;

6) ensuring
current activities the contents
of the management of the Fund;

7) financing
the activities of the departments of
Executive power providing
state protection of labor rights
workers, health and safety (including
unit of supervision and control over
labor protection) in the cases established

8) carrying out
research work on
social insurance and

9) implementation
other events in accordance with
the objectives of the Fund, including raising
work among the population, promoting
part-time employees of the Fund, actively
involved in implementation of the measures
social insurance;

10) participation
in the financing programs of the international
cooperation on issues of social
insurance (clause 8 of the Provision of FSS of Russia).

the above social
insurance companies,
organizations, institutions and other
business entities, regardless
forms of ownership is
through accounts departments of employers. In
in this case, the responsibility for
the correctness of the calculation and expenditure
state social
insurance is the administration
of the insured in the face of the head and
chief accountant (paragraph 10 of the Regulations on
The FSS of Russia).

5. Sources

extra-budgetary funds formed at the expense of
the following sources:

• special
earmarked taxes and charges imposed
for the relevant Fund;

• contributions
of the profits of enterprises, institutions and


• profit from
the commercial activities carried out
Fund as a legal entity;

• loans
received by the Fund from the Central Bank
Of the Russian Federation or from commercial banks.

the funds, which is an integral part of the financial
system of the Russian Federation, have a number of features:

authorities and control and have
strict target orientation;

the funds are used for
the financing of public spending,
not included in the budget;

mainly due to the mandatory contributions
legal and physical persons;

contributions to funds and relationships
arising from their payment, have a tax
the nature, rates of contributions are set
government and are required;

on relationships
associated with calculation, payment and
the recovery of contributions to the funds distributed
most of the rules and regulations of the Law of the Russian Federation
“About bases of tax system of the Russian Federation”;

resources of the Fund are in the state
of ownership, they are not part of the
budgets and other funds not
subject to seizure for any purpose,
expressly provided by law;

funds is carried out by
the order of the Government or specially
authorized body (the Board
of the Fund).

a form of redistribution
and use of financial resources,
attracted by the state for
funding is not included in the budget
some social needs
and in a complex spent on the basis of
operational independence is strictly
in accordance with the intended purposes

In Russian
Federation from 1992 began to operate
more than two dozen extrabudgetary
social and economic foundations. To
social extra-budgetary funds are:
Pension Fund of the Russian Federation, Fund of social
insurance, State Fund
employment, the Fund for mandatory
medical insurance, Fund of social
the support of the population etc.

Fund, funds of obligatory medical
insurance and employment,
the one hand, are financial
segments allocated from the budget
for independent, more effective
functioning, on the other — took
the form of insurance funds. Social Fund
insurance was originally and in form
and in fact — the insurance Fund under
the patronage of trade unions.

budget transfers
much broader than funds,
the scope of redistribution which
limited purpose
of the Fund, and industry funds — and even
industry affiliation. This
the limitations in the redistribution
the functions of this segment of the state
Finance in certain cases has
a number of advantages over the budget form
redistribution of financial resources.
At allocation in off-budget Fund
part of the funds easier
visible proportionality
centralized sources and requirements,
operational issues
this part of the financial
resources, resolve inevitable
of deficiency on these funds that it is impossible
to reach in budgets in the conditions of
economic crisis.

The employment Fund, all extra-budgetary
social funds in the legislative
order endowed with autonomy.
But conditions for economic
they are deprived of autonomy. So
state social off-budget
funds only in form but not in content
are mutual funds insurance
population. And it’s not that
payers of insurance premiums in
the majority of the employers,
and not employees. Economic nature
of funds payable to the specified
extra-budgetary funds, is nothing but
as part of the cost of reproduction
workforce. The order of payment of contributions
is a form of manifestation of that entity.
Nothing prevents the authorities of the state
establish a minimum level of payment
labor (which is the lower level
for any employer), including
as the cost of living, and share
payments to extra-budgetary funds,
shifting the duty to pay the insurance
payments from employers to workers.
However, the current procedure more simple
and the usual mentality of our
the state and the population. In other countries
insurance premiums be distributed more
evenly between employees and
employers, and in some States
the bulk of the fees pay

the nature of extra-budgetary funds
social funds is crucial
the reason for their allocation from the budget and
the difference from the target
budget funds.


Summing up
written work can be concluded,
the aim of the work achieved. Reflected
huge role of Fund of Social
Insurance of the Russian Federation as an important element in
the system of state social
insurance in the country.

In General, the allocation of
as a separate Fund
social insurance allowed
to solve a number of problems. It gave
the ability to provide strictly target
use of funds not only
to maintain but also to increase the level
security of the insured individual
benefits. Was increased terms of payment
benefits for pregnancy and childbirth,
child care, easing restrictions
payment of benefits for temporary
disability workers with disabilities.

there is also such a proposal,
to the social insurance Fund was
only the social security Fund
ie provided the minimum payment
any social benefits, helped
the poorest people in the case

social insurance organically
connected with the wage system,
the tax system, politics and the state
in the labour market, demographic situation
the present and forecasted position
in the future. While the formation of the system
social security is not linked to
aforementioned factors that in
determine its quality
characteristics – level of insurance
payment, quality and quantity of treatment services
and health promotion of workers, to build
an effective system of social protection
the country will not succeed. Insurance
which involves the solution of many
technical questions should do
professional insurers that
reach of every enterprise, consider
specific risk of take specific
the amount of insurance premiums that risk.
This should be more widely
used in actuarial calculations for
the determination of tariffs of insurance contributions.

Social Fund
insurance as an economic entity
the state of the financial system is not
is homogeneous and has neither
absolute advantage or absolute


Federal law of 16.07.1999 N 165-FZ (ed.
from 05.03.2004) “About bases of obligatory
social insurance” (adopted GD
OF RF 09.06.1999) (1)

2. The decree
The President of the Russian Federation of 9 March 2004 No. 314
“About system and structure of Federal
bodies of Executive power”. (2)

Federal law of 15 December 2001
No. 167-FZ “About obligatory pension
insurance in the Russian Federation”;(3)

4. Federal
the law of November 20, 1999 № 197-FZ “About
the rates of insurance contributions to the Pension
Fund of the Russian Federation, Fund
social insurance of the Russian
Federation, State employment Fund
the population of the Russian Federation and
the funds of compulsory medical
insurance for the year 2000”; (4)

The Federal law from July 24, 1998
№ 125-FZ “On compulsory social
insurance against accidents at
manufacturing and professional
diseases”, etc. (5)

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