Social Insurance Fund (SIF): what contributions need to be paid and how to reimburse payments. Social Insurance Fund History of the development of the system in Russia

Social insurance is a system of social protection of the population, the task of which is to ensure the implementation of the constitutional rights of citizens to material support in the event of partial or complete loss of ability to work, illness, unemployment, loss of a breadwinner and in other situations. Historically, such forms of social insurance have been identified as state, collective (organized by trade unions) and mixed (based on the interaction of trade unions and the state).

Excursion into history

The earliest form of social protection of citizens is collective social insurance, which appeared in Europe in the second half of the nineteenth century, simultaneously with trade unions that defended the rights of employees to the state and employers. In this regard, England is a typical example - in this state, social security was provided as collective self-help and self-insurance through the creation of health insurance funds, mutual aid funds, and unemployment insurance funds.

The first legislative solution to the issue of social protection of the population in history was adopted in Germany, where in 1883, as part of the reforms carried out by Bismarck, state social insurance was introduced. Laws were passed establishing financial support for citizens in case of illness, as well as in the event of old age and disability. These types of social insurance were to be provided by enterprise funds, sickness funds and free mutual aid funds. Contributions were established by law and paid proportionally by employees and employers: two-thirds and one-third of the amount, respectively.

Mixed social insurance first appeared in Switzerland. In this country, in 1893, at the municipality of Bern, a fund for material support of citizens in case of unemployment was established under the management of a commission consisting of representatives of the municipality and trade unions, as well as employers. Membership was voluntary: every Swiss citizen could join the fund, and after nine months from the start of paying contributions, he was entitled to cash unemployment benefits for a period of seventy days for one year.

History of social insurance in Russia

In 1861, the law “On the mandatory establishment of auxiliary partnerships at state-owned mining plants” was adopted. From that moment on, the social insurance system in Russia began to take shape. The funds accumulated contributions from workers (usually two to three percent of wages) and contributions from plant management (equal to the annual amount of workers' contributions). The funds received were used to pay pensions to widows, disabled people, orphans and sickness benefits.

In 1912, the Third State Duma adopted a package of laws that laid the foundation for Russian social insurance. And in 1918, social security was introduced - “free” social insurance for workers. It was supposed to collect funds from entrepreneurs and enterprises, as well as from the state budget.

During the New Economic Policy, in 1921, there was a need to return to the practice of insurance, when payments are provided not at the expense of the state, but from funds formed by making contributions. After the abandonment of the NEP policy, the system of social insurance and risk accounting was again simplified as much as possible.

Since 1933, social insurance came under the jurisdiction of trade unions, and by 1938, a model had emerged based on the centralization of money collected and spent according to uniform rules. All funds consisted of payments from enterprises and payments from the state budget. Medical care was removed from the insurance system - it was financed only from the budget.

Compulsory insurance in the Russian Federation

This is part of the state social protection system of the country’s population, the specificity of which is to insure working citizens of Russia against possible changes in their social and/or financial situation, including due to circumstances beyond their control.

The Federal Law on compulsory social insurance provides for a protection system consisting of six parts:

1. In case of illness (temporary disability).
2. In connection with motherhood.
3. In case of death of the insured person or a member of his family who has not reached the age of majority.
4. Social insurance at work (against occupational diseases and accidents).
5. Health insurance.
6. Pension insurance.

the federal law

The fundamentals of social insurance in the Russian Federation are enshrined in the federal law of July 16, 1999 No. 165-FZ “On the fundamentals of compulsory social insurance,” as well as other legislative acts. The Federal Law consists of five chapters and twenty-nine articles; it is small in volume, however, despite this, it purposefully and succinctly regulates the main issues in the field of social protection of the population.

Basic information concerning the compulsory insurance system is given in the first chapter of the legislative act. In the articles you can read the definitions of the main terms used in the Federal Law, a description of the principles, forms and types of insurance. In addition, the first chapter presents the legislative framework by which this field of activity is regulated on the territory of the Russian Federation.

The Federal Law on compulsory social insurance in the second chapter establishes the responsibilities and rights of the entities involved in this area, that is, policyholders, insured persons, and insurers. The liability of subjects is also established in case of violation of the rules of compulsory social insurance.

The thirteenth and fourteenth articles of the law, which make up the third chapter, deal with the management of this area and its control by public authorities.

The fourth chapter regulates the financing procedure. Thus, the fifteenth article regulates the budget process, and the sixteenth and seventeenth articles determine the features of fund budgets, as well as the sources of funds for them. The expenditure of money, the procedure for setting tariffs, the payment and calculation of contributions are treated in detail in the eighteenth to twentieth articles of the legislative act. The procedure, conditions and terms for making insurance contributions, rules for storing funds, methods of paying out insurance coverage are set out in Articles 21-23.

The fifth chapter is the final provision of the federal law. It defines the limitation periods, the procedure for resolving and considering disputes.

Social funds and their functions

All financial resources intended for payments to the population are accumulated and distributed by social insurance institutions. They are made up of three funds: the Social Insurance Fund, the Compulsory Medical Insurance Fund, and the Pension Fund. Let's talk about each in more detail.

Social Insurance Fund (SIF)

This extra-budgetary state fund was established on January 1, 1991 in order to provide compulsory social insurance for citizens of the Russian Federation.

The functions of the FSS include:

• insurance in connection with maternity and in case of illness: payment of maternity benefits, one-time benefits for the birth of a child, early registration in a housing complex, monthly child care benefits, payment of sick leave (social insurance benefits for temporary disability);
• providing beneficiaries with vouchers for sanatorium and resort treatment;
• payment for birth certificates;
• social insurance against industrial accidents and occupational diseases;
• providing disabled people with prostheses and technical rehabilitation means;
• financial support for measures to prevent occupational diseases and industrial injuries.

Compulsory Health Insurance Fund (MHIF)

This extra-budgetary state fund was established on February 24, 1993 to finance medical care for the population of Russia.

Among the main functions of the MHIF are the following:

• financing of various target programs within the compulsory health insurance system;
• control over the intended use of funds;
• equalization of operating conditions for territorial funds to ensure financing of targeted programs.

Pension Fund (PFR)

This is the largest organization in Russia providing socially significant services to citizens. The fund was founded on December 22, 1990 for the state management of the financial resources of the pension system and the implementation of the rights of the country's citizens to pension provision.

Among the socially significant functions of the Pension Fund are the following:

• assignment of pensions and their payment;
• appointment and payment of benefits to certain categories of persons: disabled people, veterans, Heroes of the USSR and the Russian Federation;
• accounting for funds received as part of compulsory pension insurance;
• interaction with payers of pension insurance contributions (employers) and collection of arrears;
• personalized accounting of all subjects of the pension system;
• issuance of certificates for maternity capital and its payment;
• management of funds of the pension insurance system;
• implementation of a program for co-financing voluntary savings;
• establishing an additional payment to social pensions in order to bring the income of pensioners to the minimum subsistence level;
• administration of funds received from compulsory medical and pension insurance.

Fund income

All three funds have their own budgets, independent of the Russian budget system. That's why they are called off-budget. The sources of funds are social insurance contributions paid by policyholders. If there is a budget deficit, the lack of money is covered by transfer payments from the Russian federal budget.

The amount of insurance premiums depends on the amount of wages of employees of organizations and enterprises, as well as other payments and rewards. Notaries, individual entrepreneurs, and lawyers determine the amount of contributions in a special manner. Funds are transferred by policyholders to the regional branch of the Social Insurance Fund of the Russian Federation and the Pension Fund branch at their place of residence.

Insurance premiums are not paid for certain payments, these include:

• financial assistance in the event of a terrorist attack or natural disaster;
• financial assistance in connection with the death of an employee’s family member (spouse, parents, children);
• financial assistance in the event of an emergency that occurs to an employee, for example, a flood in an apartment, robbery (the circumstance must be confirmed by a certificate from the competent authority: housing office, police, etc.);
• daily allowance – if a local act of an enterprise or organization establishes a limit on non-taxable payments;
• payments on the occasion of the birth, adoption of children in the amount of no more than fifty thousand rubles per child, if they were made within the first year after the event occurred;
• payments for any purpose in the amount of four thousand rubles per year (it is allowed to pay more than once).

In addition, when an employee has health insurance for more than a year, contributions are not paid for expenses under the VHI agreement (voluntary health insurance), for direct services in the clinic, for health insurance, life insurance, and for non-state pension insurance.

Fund expenses

The Social Insurance Fund produces:

• sick leave payments;
• payments in connection with maternity (benefits for the birth of a child, for pregnancy and childbirth, for caring for a child up to one and a half years old);
• financing of sanatorium recreation and treatment;
• ensuring applications from disabled citizens for prosthetic and orthopedic products and technical means of rehabilitation.

The transfer of these payments is carried out by each regional branch of the Social Insurance Fund of the Russian Federation.

The Pension Fund pays pensions to pensioners and disabled people, and also finances the costs of medical care.

State social funds are spent exclusively for social protection purposes. In addition to paying for the above types of benefits and pensions, funds can be used for therapeutic (dietary) nutrition, partial maintenance of sanatorium and health camps for children, as well as sanatoriums, which are on the balance sheet of policyholders.

Social insurance also includes expenses for the implementation of such types of material support for citizens of the country as funeral benefits and unemployment benefits.

Administration of insurance premiums

The amounts that must be paid to the funds are calculated by the accounting department of the enterprise or organization (the policyholder). Contributions must be paid to the relevant non-budgetary institutions on the day the employees are paid, but no later than the fifteenth day of the month following the billing month.

Administration consists of monitoring the timely payment and correct calculation of insurance premiums, accounting for payments, returning or offsetting amounts overpaid, receiving reports from policyholders, and collecting existing payment arrears. Two funds are engaged in this activity: the Social Insurance Fund and the Pension Fund. The first administers the following types of social insurance:

• in connection with motherhood;
• in case of illness;
• insurance against occupational diseases and accidents at work.

The Pension Fund administers compulsory health and pension insurance.

You should know that for each individual (employee of an enterprise or organization) an individual card is opened for the calendar year (billing period) recording the amounts of accrued wages, other remunerations/payments and accrued insurance contributions.

Reporting

Every quarter, policyholders submit reports related to the calculation and payment of insurance premiums to extra-budgetary funds. If an organization or enterprise employs more than fifty employees, reporting must be submitted electronically via the Internet. In this case, an electronic digital signature is required.

A report is submitted to the Social Insurance Fund in Form 4-FSS. It should be submitted on paper no later than the fifteenth day, and in the form of an electronic document - no later than the twenty-fifth day of the month following the reporting period.

It is necessary to submit a report to the Pension Fund in form RSV-1. It must be submitted on paper no later than the fifteenth day, and in electronic document format no later than the twentieth day of the month following the reporting period. This report should show information about insurance premiums that have been assessed and paid, and the remaining debt. In addition, for each employee of an organization or enterprise, the following information is submitted: SNILS (insurance number of an individual personal account), last name, first name, patronymic, amount of insurance experience and salary amount for each month.

Finally

To summarize, we can say that state social insurance is a system of relations regarding the formation of centralized and decentralized reserves of material and monetary resources that are necessary to provide assistance, compensation for damage, and social support in the event of the occurrence of certain events. Social insurance is a mechanism through which social state policy is implemented, it is the basis of the entire system of social protection of the population, acting as part of economic relations for the distribution and redistribution of national income for the formation and use of funds, the purpose of which is to support persons who, for one reason or another, do not accept participation in social work.

2018

Dmitry Selivanov on TAdviser SummIT - about the fantastic possibilities of social services of the present and future

The main current vectors of digital transformation in social insurance are: integration of client interfaces into the environment of social networks and instant messengers, integration into partner channels for the delivery of financial services to clients, integration with marketplaces of social services and goods.

The steps of the future should also be the introduction of remote client identification and technology for simple settlement operations, as well as the use of innovative client services in the environment of augmented reality and 3D services.

According to Andrey Koshkin, in addition to developing the main functional platform of the FSS, the fund conducts pilot projects and experiments together with large telecom operators that are already good at providing services electronically. Moreover, the operators themselves volunteered to create various prototypes, demonstration images of services for social management, social marketplace, access to information, and even specific devices for the visually impaired, he says.

The key element of the new digital platform of the FSS is the “Social Navigator”, which will consist of various mobile information services. They should help a person quickly understand the steps that he must take to receive any social guarantees and payments from the fund, and promptly receive information about payments.

Among the Social Navigator services being developed:

• Digital mobile platform for rehabilitation and social management and delivery of technical means of rehabilitation (together with VimpelCom);
• Digital cloud platform for rehabilitation information services (together with MTS and IBM);
• Digital platform for people with disabilities to access information about technical means of rehabilitation and related goods and services, the so-called “Social Marketplace” (together with ANO PPP);
• Digital mobile devices and services for the visually impaired and hearing impaired (together with IIDF and Megafon).

The development of a digital platform also involves the creation of a social “business communicator” - a connector between policyholders and small and medium-sized businesses. This will be an integrated digital mobile platform for information interaction between the fund and small and medium-sized enterprises.

In the picture of social insurance of the future, new elements of IT infrastructure will appear, providing a trusted environment in the provision of social services, says a representative of the Social Insurance Fund. Digital transformation will bring new solutions and technologies, including such as “social blockchain”: for the social services market, where there are many participants, other infrastructure solutions will be developed, including blockchain-based solutions that provide the necessary level of trust.

At the same time, in order to apply new solutions, it is necessary to make changes to the regulatory framework, since current laws are often a limiting factor for their widespread application. For example, in 2013, an electronic certificate of incapacity for work was launched, but it took 4 years for the law to allow the “circulation” of an electronic certificate on a par with a paper one.

Andrey Koshkin cited data that in 2017, during 3 months of the service’s operation, approximately 10% of medical organizations across the country began working with sick leave certificates in electronic form.

• Electronic birth certificate
• Uniform State Health Information System (ELN, VMP, Electronic prescription, FRMO, FRMR, electronic exchange for vaccination, medical examination, mandatory preliminary and periodic medical examinations...)
• Electronic interaction between EAVIIAS ITU
• Electronic voucher for sanatorium treatment (SKL)
• Transition to electronic exchange with constituent entities of the Russian Federation when referring to SKL and VMP
• Unified TSR catalog
• Electronic social certificate
• Cross-border electronic interaction with international social security organizations

IBS will continue to develop the centralized Social Insurance system for half a billion rubles

On August 23, 2017, the Social Insurance Fund (SIF) summed up the results of the tender for the development of a unified integrated information system “Sotsstrakh”.

IBS will continue to develop the centralized Social Insurance system for 532 million rubles

In 2016, IBS was involved in modernizing the system for 268.8 million rubles. She also applied to participate in the new tender. Another proposal came from the Croc company.

Participants' applications were assessed according to three criteria - cost (importance - 30%), qualifications (25%) and characteristics of the procurement object (45%). IBS's proposal scored 99.51 points, Croc's bid scored 41.36 points. As a result, IBS became the winner; the contract price offered to it was 532 million rubles.

The FSS expects to create a unified centralized system for operational accounting of obligations of policyholders, banks, and their officials to the Fund's budget.

As part of the new contract, the state customer plans to update the concept for the development of the Fund’s information systems, survey and design the IT infrastructure.

In addition, work must be carried out to modernize the application software of the Social Insurance system. In particular, this is software for automating activities in accident insurance, insurance in case of temporary disability and in connection with maternity, administration of insurance premiums, provision of social programs and informing recipients of social services.

To ensure the security of information processed in the system being modernized, a comprehensive information security system must be designed.

The general architecture of the modernized system is shown in the figure below.

All work on the project must be completed from the date of conclusion of the contract until December 15, 2017.

How the Social Security Fund will turn into a “social fintech”. CIO revealed plans for TAdviser SummIT 2017

The digital transformation of the economy is a new challenge for the Social Insurance Fund (SIF). Where the organization sees itself in the future was told by Andrey Koshkin, head of the information technology and information security department of the FSS.

The new solution should ensure the unity of data across all systems, the unity of regulatory processes for the activities of the Social Insurance Fund and the transparency of the actions of any employee. The fund plans to switch to a platform typical of organizations providing mass financial services.

In the future, the FSS plans to play the role of “social fintech”, when a government organization takes on the functions of generating primary data on all social obligations that it has to clients, data on payments made. And the functions of delivering the final service, that is, payments, can be implemented on the PPP model.

In total, 400 IT managers of large commercial and government organizations, top managers and experts of IT companies took part in the TAdviser SummIT 2017 conference, held on May 31. This year the conference was held for the first time with the official support of the Russian Ministry of Telecom and Mass Communications. The event featured presentations on global technological trends, changing political and economic realities, and their impact on the IT industry. Sessions on IT in selected industries were also organized. In panel discussions, summit participants exchanged opinions and forecasts on the prospects for the development of technologies and information systems.

The event was attended by 400 IT managers of large commercial and government organizations, top managers and experts from IT companies.

Audience of the plenary session of TAdviser SummIT

Alexey Kurochka, head of Oracle Systems in Russia

Artyom Natrusov, CIO of Evraz Group

Alexey Kukanov, IT Director of Volga-Dnepr Airlines

Andrey Pedorenko, IT director of the insurance company Alfastrakhovanie

Olesya Rybalko, head of the IT transformation department of Raiffeisenbank

Dmitry Surovets, head of the IT department of GE Oil and Gas in Russia and the CIS.

In 2017, the TAdviser IT Prize was awarded for the first time

TAdviser SummIT is the best platform for informal communication between professionals

Girls collect business cards for a drawing for a super prize - a Tonino Lambordghini smartphone

2016

State of IT infrastructure and electronic interaction

The possibility of switching to electronic certificates of incapacity for work is regulated.

At present Not all Russian organizations have switched to electronic sick leave, since the management of many of them is afraid to experience difficulties with their processing. In fact, the transition to ELN is not that difficult.

To participate in information interaction with the Social Insurance Fund, employers can use their own modified software (“1C”, “PARUS”, “SKB “Kontur”, etc.) or connect the policyholder’s personal account located on the Internet at: https://cabinets .fss.ru/insurer/, how to do this can be clarified with technical support.

Attention! The system of electronic certificates of incapacity for work will significantly limit the possibility of abuse of their registration. Employees who want to take a break from work will not be able to buy sick leave or fake it.

Distribution of duties

In many organizations, sick leave is handed over to the HR department employee., who fills them with data regarding the work experience of the sick employee, and then takes them to the accounting department. Experts advise that when switching to ENL, entrust the registration of sick leave to an accountant, that is, obtain an electronic signature for it and provide access to the Unified IIS “Sotsstrakh” of the Russian Federation (a single special system of electronic interaction).

The new responsibilities of the accountant are confirmed by the publication of an order in the company and the conclusion of an additional agreement to the employment contract with this employee.

Obtaining an electronic signature

After the accountant agrees with the assignment of responsibilities for issuing electronic certificates of incapacity for work, the task of the organization’s management will be to obtain an enhanced electronic signature for it, which is compatible with the Social Insurance Unified Information System.

It is worth noting that electronic digital signature is not a free service, the management of a company that decides to join the Social Insurance Unified Insurance Program will need to pay for its production and indicate its validity period.

Reference! To purchase an EDS, you must contact a company that produces certificates. The price of an electronic signature certificate is approximately 1000 rubles per year, the exact cost depends on each specific case.

Registration in ESIA

Registration in UIIS "Sotsstrakh"

After the organization has received a confirmed account on the public services portal, it will be possible to register in the Unified IIS “Sotsstrakh”, having previously submitted a written agreement on information cooperation to the FSS authorities.

1. You can create a personal account by going to: cabinets.fss.ru.
2. After the transition to this portal is made, in order to enter your personal account, the accountant must enter his login and password for the government services website, then he will need to confirm it using an electronic signature.
3. In your personal account you can see the entire list of electronic sick leave of the organization’s employees.

Notifying employees and their right to choose

After the organization connects to the Social Insurance Unified Insurance System, management is obliged to notify all employees about this. Employees of the company should know that they now have the opportunity to issue sick leave certificates electronically, having given the doctor written consent to do so. You can tell employees about the introduction and new opportunities by issuing an order and familiarizing them all with it under signature.

Algorithm for working with ELN

Many organizational leaders are interested in how work with electronic information works. Registration of an electronic sick leave certificate takes place in several stages:

1. A doctor in a hospital logs into the Social Insurance Unified Insurance System, creates a sick leave certificate in it, and enters all the necessary information from the electronic medical record. The sick leave person is assigned a unique serial number.
2. Next, it is uploaded by the medical institution into the system, certified by electronic signatures.
3. The employee does not see the generated certificate of incapacity for work, but knows its number, which tells the organization’s accountant to calculate benefits.
4. Next, using the number, the accountant finds this sick leave in the Social Insurance Unified Information System, uses the information from it to calculate benefits, fills in the data: the name of the company, information about the average earnings of the sick employee, his length of service, etc., certifies it with his electronic digital signature.

Switching to sick leave electronically is a simple procedure, which takes little time and makes the work of accounting employees easier.

If you find an error, please highlight a piece of text and click Ctrl+Enter.

What is the state of affairs in informatization of the Foundation today? The Social Insurance Fund of the Russian Federation, including the Central Office, all regional branches of the Fund, their branches and district representative offices, currently operates a Unified Information System, which operates in the Unified Information Space. This means that all components of the system (700 LANs, telecommunications equipment: about 105 routers and 1300 modems, general system software and about 20 application subsystems of the UIIS Sotsstrakh installed on 12 thousand personal computers, information resources or databases, support services of the UIIS Sotsstrakh ) work interconnected.

New information technologies provided the Fund's management with transparency of financial flows of all executive bodies of the Fund, targeting of payments of compensation benefits, etc. This means that a complex analytical report, any information available in databases, distributed throughout the Russian Federation (from Kaliningrad to Kamchatka), can be obtained in real time, both at your workplace and anywhere in the world , where there is cellular communication (via a regular cell phone). Examples of operational queries, summary reports and analytical reports are given below.

The corporate network of the Fund, being the unifying element of the Social Insurance Unified Information System, is based on dedicated and switched communication lines and Internet technologies.

The UIIS Social Insurance, making the financial and economic activities of the executive bodies of the Fund transparent to the management of the Fund, ensures the effective management of state social insurance funds that guarantee social protection of the population.

Work in the conditions of preparation for the introduction of the unified social tax and during the period of its validity practically showed the effectiveness of the means of adapting the Unified IIS Social Insurance to new operating conditions, implementing new functions and processing new information. The Foundation’s unified information system has all the necessary tools (telecommunications, software and hardware, organizational) that allow it to be adapted in a short time to solve problems of automation of activities for various purposes (city management, registration of real estate transactions, health insurance management, etc.).

Application software, including about 20 application subsystems, ensures automation of all types of activities of the Foundation.

The workstations of the Foundation's specialists are equipped with the same type of computer equipment, and a regional network of service centers has been created to provide warranty and post-warranty maintenance of computer equipment and telecommunications.

The Foundation's information resources include:

Information about 4.2 million policyholders (legal entities and individuals);

Personalized information about recipients of insurance payments in compensation for harm caused to health by an industrial accident or occupational disease (about 500 thousand recipients);

Information on the financial and economic activities of the executive bodies of the Fund.

The general diagram of the data transmission system (DTS) is presented in rice. 1.

Fig.1

SPDs are based on virtual private networks (VPNs), which use the public Internet for connections between their individual elements. A virtual private network is a set of secure communication channels operating over TCP/IP between local networks. Creating a VPN allows you to protect information transmitted over the Internet from unauthorized access and connect geographically remote departments without renting expensive dedicated long-distance lines.

The global structure of the system is a hierarchical star with one central part. The center of the star is the telecommunications center of the central office, to which regional offices (RO), branches of regional offices, as well as other users with access to the Foundation’s network are connected. The local computer network of the regional branch of the Foundation (Fig. 3) includes:

Workplaces;

Communication centers;

Servers (HyTech databases and applications);

Access servers for connecting RO branches and individual remote users with access to the network.

The LAN can also include equipment for accessing the Foundation’s virtual private network: proxy servers, firewall, Internet access router.

Currently, the first stage of computerization of the Fund (development and implementation of the Social Insurance Unified Information System) has been completed. The Fund has approached the second important stage of computerization, based on the accumulated and daily generated databases of regional branches, to carry out their operational analytical processing for decision-making (in the context of Federal districts, regions, cities, industries, etc.). For this purpose, the Fund has put into operation a system for monitoring and analytical processing of the Fund's databases (Manager's Workstation). It is a superstructure over the entire information system of the Foundation; with its help, On-line access to all information resources of the Foundation is provided.

The Manager's workstation, implemented on the basis of the latest XML and OLAP technologies, ensures control of the current financial and economic activities of the executive bodies of the Fund, their implementation of state guarantee programs for social insurance, and the rational use of material, technical, human and financial resources.

To administer the Social Insurance Unified Information System in the Manager's workstation, monitoring the technical condition of the Social Insurance Unified Insurance System subsystems, databases, communication lines, and regulations for performing work on system maintenance is provided.

Let's briefly look at examples of operational requests from the Manager's workstation.

On the main page of the system for monitoring and analytical processing of the Fund's databases there is a map of Russia with selected subjects of the Federation and a list of subsystems of the Unified IIS Social Insurance. A request for information is generated in an intuitive way, by selecting the required subject of the Federation or group of subjects, the Social Insurance Unified Information System subsystem, specifying a date interval, the name of the policyholder or his registration number with the mouse.

The system for monitoring and analytical processing of the Foundation's databases is currently installed at the workplaces of the Chairman of the Foundation and his deputies, heads of structural divisions of the central office and leading specialists of the Foundation and is used directly in the decision-making process. Based on a multidimensional data model, the system allows you to display query results on the screen in convenient graphical and tabular forms: histograms, charts, comparative tables, etc.

Today we can confidently say that the new information technology and the domestic HyTech DBMS, which form the basis of the Social Insurance Unified Information System, can serve as a clear example of the effective and justified use of budget funds for informatization of federal executive authorities, enterprises, institutions and organizations.

Social Insurance Fund specialized financial institution whose purpose is to manage social insurance finance.

Social insurance funds are of a state nature.

The main tasks of the social insurance fund:

• providing citizens with state benefits for treatment, rehabilitation, and recovery;
• participation in the system of development and implementation of state programs for the protection of public health;
• implementation of measures to ensure the financial stability of the Social Insurance Fund;
• organization of work on training and advanced training of specialists;
• cooperation with similar funds.

Payment of benefits:

• for temporary disability;
• on pregnancy and childbirth, child care;
• for rehabilitation after illness and prevention;
• for partial financing of out-of-school services for children;
• to create a reserve to ensure the financial stability of the Social Insurance Fund;
• to conduct research and scientific work on social insurance.

Mandatory insurance contributions:

• employers;
• citizens;
• other payments;
• financing from the state budget

Payments to the Social Insurance Fund

Contributions to the Social Insurance Fund are set at 4.0% in relation to accrued wages.

State social insurance funds are aimed at paying benefits: for temporary disability, for pregnancy and childbirth, a one-time benefit for women registered in medical institutions in the early stages of pregnancy (up to 12 weeks), a monthly benefit for the period of maternity leave until the child reaches age one and a half years, payment for additional days off to care for a disabled child.

Financial resources of the social insurance fund

Social Insurance Fund of the Russian Federation is the second largest in terms of accumulated financial resources after the Pension Fund of the Russian Federation.

In order for the Social Insurance Fund to perform its functions, it must concentrate such a volume of financial resources that would be sufficient to pay the types of insurance coverage and other guarantees and benefits provided for by law.

But this amount of resources should not be excessive. Otherwise, its accumulation would become an excessive burden for employers who pay contributions. This would lead to an increase in production costs and, accordingly, prices for final products.

To ensure the financial stability of the Fund, it is necessary to correctly determine the calculation base from which insurance premiums are calculated, as well as the size of the insurance tariff, established as a percentage of the calculation base.

Forecast indicators of social insurance tariffs should be determined using actuarial calculations. Actuarial calculations are a system of mathematical and statistical laws governing the relationship between the insurer and the policyholder.

The methodology of actuarial calculations is based on probability theory, demography and long-term financial calculations.

The difficulty in calculating the social insurance tariff is due to the fact that the insurance premiums calculated at this tariff are a source of resources used for payments and disability benefits, maternity benefits, and funeral benefits. It is clear that we are talking about various insurance cases, the likelihood of which is determined by various reasons.

The situation is complicated by the fact that a number of payments from the Fund are of a non-insurance nature (children's New Year's gifts, expenses for children's health camps and sports schools). However, the very fact that the Fund has funds for these purposes indicates the advantage of social insurance over social assistance. The Social Insurance Fund is autonomous and has a constant source of formation.

The role of actuarial calculations is especially important in determining the premium rate for compulsory insurance against industrial accidents and occupational diseases. These calculations must be based on comprehensive statistical data on industries, territories and individual enterprises. In this case, the tariff has a specific meaning - it should encourage insurers to take measures to protect labor and reduce occupational diseases. The lower the probability of an insured event, the lower the insurance rate will be.

Federal Law "On compulsory social insurance against accidents at work and occupational diseases" dated
July 24, 1998 No. 125FZ, as a law on a specific type of social insurance, clarifies some provisions of the federal law “On the Basics of Compulsory Social Insurance” dated June 9, 1999 No. 165FZ regarding the financial system of social insurance.

Thus, the above-mentioned law of July 24, 1998 No. 125FZ determines that insurance premium rates for insurance against industrial accidents and occupational diseases are differentiated by groups of economic sectors depending on occupational risk. It is clear that the professional risk in the coal industry is much higher than, for example, in the housing and communal services sector.

The insurer has the right to establish discounts and surcharges to the insurance tariff. Their size is determined taking into account the state of labor protection and the existing costs of paying insurance coverage at a particular enterprise, but cannot exceed 40% of the insurance rate established for the relevant industry (in 2000-2002 this provision was not in effect). Supplements to the tariff must be paid by the policyholder from the profit, and in the absence of profit, they may be charged to the cost price.

As can be seen from table. 4, the main source of income from the budget of the Social Insurance Fund is insurance contributions. Their share is 60.5% of total income.

Table 4 Budget of the Social Insurance Fund of the Russian Federation for 2002

	Name
Income
	Carryover balance as of January 1, 2002
	Unified social tax
	Insurance premiums for compulsory insurance against industrial accidents and occupational diseases
	Mobilization of overdue debt
	Other supply
	Federal budget funds in accordance with current legislation
	Total income
Expenses
	Payment of benefits Including temporary disability benefits
	Payment for vouchers for sanatorium and resort treatment
	Children's health
	Monthly insurance payments
	other expenses
	Administrative expenses
	Total expenses

When determining the calculation base from which insurance premiums are calculated, the assessment of the wage fund for the corresponding year is taken as a basis. This assessment is carried out by the Ministry of Economy of the Russian Federation. However, it is necessary to take into account that insurance premiums are not charged for some types of employee benefits. For example, this applies to payments under civil contracts (when a person performs any work under a contract, and not as an employee). In addition, it must be taken into account that organizations providing services to disabled people of groups I and II are exempt from paying insurance premiums.

In real life, it is not possible to collect insurance premiums from all potential payers. A certain number of enterprises go bankrupt; the other is trying to evade payment, and the Tax Police has to conduct a search for them. In this regard, the potential amount of insurance premiums is adjusted by a coefficient reflecting the collection of insurance premiums in the previous period.

In order to determine an acceptable contribution rate, it is necessary to correctly estimate the volume of upcoming benefit payments.

In particular, the funds required to pay temporary disability benefits are calculated as follows (hereinafter - a conditional example):

• a) average number of employees adopted for calculating the Fund’s budget (million people) 50.1
• b) number of days of temporary disability per 100 workers per year 790.0
• c) total number of paid days for temporary disability (million days) (790.0 days * 50.1 million people: 100) 395.8
• d) average daily salary (rub.). (RUB 1,550,000 million:
  252 days: 50.1 million people) 122.8
• e) average daily benefit:
  • as a percentage of the average daily salary 82.0
  • in rubles 100.8
• f) total expenses for payment of benefits for temporary disability (million rubles) (100.8 rubles * 395.8 million days) 39896.6

Paragraph (a) indicates the average number of employees for the country as a whole, adopted for calculations.

Paragraph (b) provides the number of days of temporary disability per 100 workers on average per year, calculated over a number of years of statistical observations.

In paragraph (c), the number of days of temporary disability per 100 workers is multiplied by the average number of employees and divided by 100. As a result, the total number of paid days for temporary disability is determined.

The calculation assumes that the average daily benefit will be 82% of the average daily salary. This indicator is determined based on data for the previous year. Let us remind you that the amount of the benefit depends on the length of service and can range from 60 to 100% of earnings.

To determine the annual amount of temporary disability benefits, the average daily benefit is multiplied by the number of days of benefit payment (in millions of days).

Calculation of maternity benefits

• number of working women (million people) (50.1 million people * 51.7%: 100) 25.9
  The number of working women over the years averaged 51.7% of the total number of employees;
• number of days during pregnancy and childbirth per 100 working women (days) 245.0
• total number of paid days for pregnancy and childbirth (million days) (245.0 days * 25.9 million people: 100) 63.46
• average daily salary of 1 worker (rub.) 122.8
• average daily allowance:
  as a percentage of the average daily salary (based on data for the previous year) 61.0
  in rubles (RUB 122.8 * 61.0%) 74.9
• total expenses (million rubles) (74.9 rubles * 63.46 million days) 4753.2

Calculation of child care benefits up to 1.5 years:

100 rub. * 2 (double size) * 11.1 million payments * 1.14 = 2530.8 million rubles,

where 100 rub. is the base amount (the former official minimum wage), and 1.14 is the average size of the regional coefficient for the regions of the Far North and equivalent areas.

Calculation of benefits for the birth of a child

(100 rubles * 15 times * 1.1 million payments * 1.14) = 1650 million rubles.

Calculation of social benefits for funeral

(100 rubles * 10 times * 218.0 thousand payments * 1.14) = 248.5 million rubles.

Calculation of temporary disability benefits due to an industrial accident and occupational disease

• number of days of temporary disability per 100 workers (days) 20.0
• total number of paid days for temporary disability (million days) (20.0 days * 50.1 million people: 100) 10.0
• average daily benefit (rub.) (according to statistical data for the past period) 91.43
• total expenses (million rubles) (91.43 rubles * 10.0 million days) 914.3

One-time insurance payments

• maximum size of a one-time insurance payment for cases of death (rub.) (100 rub. * 60 * 1.14), 6840.0
  where 100 rub. - the base amount (the former official minimum wage), and 1.14 - the average size of the regional coefficient for the regions of the Far North and equivalent areas;
• average size of a one-time insurance payment for cases with partial loss of ability to work (RUB) (RUB 6840.0 * 53.6%), 3666.2
  where 53.6% is the ratio of the average monthly insurance payment to the average monthly salary;
• expenses (million rubles) (6840.0 rubles * 8.1 thousand people) + (3666.2 rubles * 35.4 thousand people) 186.0

where 8.1 thousand people. — estimated number of fatalities; 35.4 thousand people — the estimated number of victims per year with the establishment of the percentage of loss of ability to work.

Monthly insurance payments 6234.8 million rubles.

• number of recipients of compensation for harm (thousand people) 569.5
• average monthly insurance payment (RUB) (RUB 519.72 * 1.755) 912.32
  where 519.72 rub. — average monthly insurance payment in the previous period; 1.755 — indexation coefficient of the monthly insurance payment;
• expenses (million rubles) (912.32 rubles * 12 (months) * 569.5 thousand people) 6234.8

Decree of the Government of the Russian Federation No. 975 of August 31, 1999 approved the Rules for classifying sectors (sub-sectors) of the economy as professional risk. According to the Rules, this class is determined by the value of the integral indicator of professional risk. This indicator is equal to the ratio of the costs in a given industry for compensation of harm to those insured as a result of industrial accidents and occupational diseases in the past year to the volume of the wage fund in the same year.

If in any year this indicator in a given industry exceeds the indicator of the previous year, then the Ministry of Labor of the Russian Federation and the Ministry of Economy of the Russian Federation must submit to the government of the Russian Federation a proposal to classify this industry as a different class of occupational risk. Currently, 22 occupational risk classes have been established. Each of them corresponds to the size of the insurance premium rate. The lowest rate for insurance against industrial accidents and occupational diseases is in the field of management and culture - 0.2% of the wage fund. The highest tariff is in the coal industry - 8.5%.