Benefits for compulsory social insurance of working citizens. Social insurance benefits. Monthly benefit for the period of parental leave until the child reaches the age of one and a half years

Article 255 of the Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation) grants maternity leave to women upon their application and in accordance with a medical report.

The procedure for the appointment and payment of maternity benefits is determined by the Federal Law of May 19, 1995 No. 81-FZ “On state benefits for citizens with children” (hereinafter Law 81-FZ) and the Regulations on the procedure for the appointment and payment of state benefits for citizens with children , approved by Decree of the Government of the Russian Federation of September 4, 1995 No. 883 (hereinafter referred to as Regulation No. 883).

The following have the right to receive maternity benefits:

¨ women subject to state social insurance - in the amount of average earnings at their place of work. The benefit is paid from the funds of the Federal Social Insurance Fund of the Russian Federation. The basis for granting benefits is a certificate of incapacity for work;

¨ women dismissed due to the liquidation of enterprises, institutions and other organizations during the twelve months preceding the day they were recognized as unemployed in the prescribed manner - in the amount of 300 rubles. The benefit is paid from the funds of the Federal Social Insurance Fund of the Russian Federation. The basis for the assignment of benefits are: an application for the assignment of maternity benefits, a certificate of incapacity for work, an extract from the work record book about the last place of work, certified in the prescribed manner, a certificate from the state employment service recognizing them as unemployed;

¨ women studying off-the-job in educational institutions of primary, secondary and higher vocational education, in institutions of postgraduate vocational education - in the amount of the scholarship established by the educational institution, but not the amount of the scholarship established by the legislation of the Russian Federation. The benefit is paid from funds of the federal budget, budgets of the constituent entities of the Russian Federation, allocated in the prescribed manner to educational institutions of primary, secondary and higher vocational education and institutions of postgraduate vocational education for the payment of scholarships. The basis for granting benefits is a medical certificate of the established form;

¨ women performing military service under a contract, serving as privates and commanding officers in internal affairs bodies - in the amount of monetary allowance. The benefit is paid from federal budget funds allocated in the prescribed manner to federal executive authorities, in which the legislation of the Russian Federation provides for military service, service as privates and commanding officers in internal affairs bodies. The basis for granting benefits is a medical certificate of the established form;

¨ women from among the civilian personnel of military formations of the Russian Federation located on the territories of foreign states, in cases where the payment of this benefit is provided for by international treaties of the Russian Federation - in the amount of average earnings at the place of work. The benefit is paid from federal budget funds allocated in the prescribed manner to federal executive authorities, in which the legislation of the Russian Federation provides for military service, service as privates and commanding officers in internal affairs bodies. The basis for granting benefits is a medical certificate in the established form.

For information on the procedure for issuing sick leave, assigning and paying benefits, see this book.

In accordance with paragraph 9 of Regulation No. 883, for women who work, serve or study outside of work, benefits are assigned and paid at the place of work, service or study.

For women dismissed due to the liquidation of enterprises, institutions and other organizations during the twelve months preceding the day they were recognized as unemployed in the established manner, benefits are assigned and paid by social protection authorities at their place of residence.

Maternity benefits are assigned and paid at the last place of work, if it is assigned within a month from the date of dismissal, in the following cases:

¨ transfer of the husband to work in another area, moving to the husband’s place of residence;

¨ illness that prevents you from continuing to work or live in a given area (in accordance with a medical certificate issued in the prescribed manner);

¨ the need to care for sick family members (if there is a medical certificate) or group I disabled people.

The procedure for assigning and paying benefits is regulated by Law No. 81-FZ and Regulation No. 883.

Women who register with medical institutions during their pregnancy up to 12 weeks have the right to receive benefits.

A one-time benefit for women registered in medical institutions in the early stages of pregnancy is assigned and paid at the place of destination and payment of maternity benefits.

To assign and pay a one-time benefit to women who registered with medical institutions in the early stages of pregnancy, a certificate from the antenatal clinic or another medical institution that registered the woman in the early stages of pregnancy is provided.

A one-time benefit for women registered with medical institutions in the early stages of pregnancy is assigned and paid simultaneously with the maternity benefit, if the certificate of registration is submitted simultaneously with the documents that are the basis for the assignment of the maternity benefit, or in within ten days after submitting a certificate of registration in the early stages of pregnancy, if the specified certificate is submitted later.

The accountant must pay attention to the correspondence of the number of lump sum benefits paid to women who registered in the early stages of pregnancy with the number of maternity benefits paid to the same recipients. In addition, the total number of assigned one-time benefits to women who registered in the early stages of pregnancy for the reporting (tax) period must correspond to the total amount of payments according to the account and reporting data submitted to the Federal Social Insurance Fund of the Russian Federation.

According to Article 10 of Law No. 81-FZ, the benefit amount is 300 rubles. If a region has established a regional coefficient for wages, then the amount of the benefit increases by this coefficient.

¨ application for granting benefits;

¨ birth certificate of the child issued by the registry office;

¨ if both parents work (serve, study), then an additional certificate from the place of work (service, study) of the other parent is submitted stating that such benefits were not assigned.

To assign and pay a one-time benefit at the birth of a child, social protection authorities additionally provide extracts from work books, a military ID or other document about the last place of work (service, study), certified in the prescribed manner.

An extract from the decision of the local government to establish guardianship over the child is attached to the application of the person in loco parentis (guardian) for the assignment of a one-time benefit at the birth of a child.

A one-time benefit for the birth of a child is paid no later than ten days from the date of submission of all necessary documents.

The child birth benefit is paid:

¨ working citizens, as well as non-working and non-students - at the expense of the Federal Social Insurance Fund of the Russian Federation;

¨ off-the-job students in educational institutions of primary, secondary and higher vocational education and institutions of postgraduate vocational education - at the expense of the Federal Social Insurance Fund of the Russian Federation, allocated to these institutions in the prescribed manner. Payment of benefits is made at the expense of the unified social tax in the part of the Federal Social Insurance Fund of the Russian Federation, transferred by educational institutions. If these funds are not enough to pay benefits, then these amounts are reimbursed by the executive body of the Federal Social Insurance Fund of the Russian Federation in accordance with the application of the policyholder;

¨ those undergoing military service under a contract, serving as privates and commanding officers in internal affairs bodies, from among the civilian personnel of military formations of the Russian Federation located on the territories of foreign states, in cases where the payment of this benefit is provided for by international treaties of the Russian Federation; dismissed in connection with the withdrawal of military units from the territories of the former republics of the USSR and other states to the territory of the Russian Federation, the redeployment of military units within the territory of the Russian Federation, the expiration of the employment agreement (contract) in military units located outside the Russian Federation, or in connection with the transfer of the husband from such military units to the Russian Federation - at the expense of federal budget funds allocated in the prescribed manner to federal executive authorities, in which the legislation of the Russian Federation provides for military service, service as privates and commanding officers in internal affairs bodies.

In accordance with paragraph 21 of Regulation No. 883, a lump sum benefit upon the birth of a child is assigned and paid to one of the parents or persons replacing them:

At the place of work (service, study);

At the place of residence of the child by the social protection authorities - if the parents or persons replacing them do not work (do not serve, do not study).

Individual entrepreneurs and lawyers are not payers of the Unified Social Tax in terms of the Federal Social Insurance Fund of the Russian Federation. However, according to Law No. 81-FZ, all citizens, both working and non-working, have the right to receive a lump sum benefit upon the birth of a child.

That is, if both parents are entrepreneurs (lawyers, notaries) or one of the parents is an individual entrepreneur (lawyer, notary), and the second does not work, then the benefit is paid by the social security authorities at the place of residence of one of the parents.

In addition, in accordance with Law No. 190-FZ, an individual entrepreneur (lawyer, notary) can receive a one-time benefit for the birth of a child from the executive body of the Federal Social Insurance Fund of the Russian Federation, subject to payment of insurance premiums for himself within six months.

The person actually caring for the child instead of the mother submits a certificate from the place of work (study, service) of the child’s mother stating that she does not use parental leave for a child under one and a half years old and does not receive the specified benefit.

The benefit is paid from the date of granting parental leave to the day the child turns one and a half years old.

By Decree of the Government of the Russian Federation of February 14, 2002 No. 102 “On amendments to paragraphs 7, 14, 20 and 27 of the Regulations on the procedure for assigning and paying state benefits to citizens with children”, the amount of the monthly benefit for the period of parental leave until the child reaches age age of one and a half years is set in the amount of 500 rubles, regardless of the number of children being cared for (at the expense of the Social Insurance Fund).

In accordance with Article 257 of the Labor Code of the Russian Federation, employees who have adopted a child are granted leave for the period from the date of adoption of the child until the expiration of 70 calendar days from the date of birth of the child, with the simultaneous adoption of two or more children - 110 calendar days from the date of their birth. Thus, leave is granted for the adoption of children under 70 days of age.

Try 1.

The employee adopted a child on March 17 and applied for parental leave. The child was born on January 30 of the same year.

70 calendar days from the date of birth of the child expire on April 9. Thus, leave is granted for the period from March 17 to April 9 and is 24 calendar days or 18 working days according to the calendar of a 5-day working week.

End of the example.

At the request of employees who have adopted a child, they are granted parental leave until the child reaches the age of three years.

When adopting a child, the following are assigned and paid:

¨ one-time benefit for the adoption of a child in the amount of 6,000 rubles;

¨ benefits for the period of leave when adopting a child, which is assigned and paid in the manner and amounts established for maternity benefits;

¨ monthly until he reaches the age of one and a half years in the amount of 500 rubles.

The procedure for granting leave when adopting a child is determined by Decree of the Government of the Russian Federation of October 11, 2001 No. 719 “On approval of the procedure for granting leave to employees who have adopted a child.”

To receive leave to care for an adopted child, the following must be submitted:

¨ application for leave indicating its duration;

¨ a decision or a copy of a court decision establishing the adoption of a child;

¨ copy of the child’s birth certificate.

When adopting a child, both spouses must additionally submit a certificate from the spouse’s place of work (service, study) stating that this type of leave is not provided to him or her or that the spouse is not on maternity leave.

Women who have adopted a child may, at their request, be granted maternity leave of the same duration instead of adoption leave. The basis for granting maternity leave is also an application.

Article 17.2 of Law No. 81-FZ states:

“Maternity benefits, a one-time benefit for women registered in medical institutions in the early stages of pregnancy, a one-time benefit for the birth of a child, as well as a monthly benefit for the period of parental leave until the child reaches the age of one and a half years are assigned if the application for they were followed no later than six months respectively from the date of the end of maternity leave, withthe child’s birthday, from the day the child reaches the age of one and a half years. At the same time, a monthly allowance for the period of parental leave until the child reaches the age of one and a half years is paid for the entire period during which the employee was on parental leave, in amounts determined on the basis of 100 rubles for the corresponding period of leave.”

That is, for example, a benefit for caring for a child until he reaches the age of one and a half years can be paid no later than six months from the date the child turns one and a half years old, and for the entire period the employee is on care leave, but at the rate of 100 rubles.

In accordance with Article 262 of the Labor Code of the Russian Federation, one of the parents (guardian, trustee) is provided with four additional paid days off per month to care for disabled children from childhood until they reach the age of eighteen. These days can also be used by one of the parents or divided between them at their discretion.

The procedure for providing and paying for additional days off is established by Resolution of the Ministry of Labor of the Russian Federation No. 26, FSS of the Russian Federation No. 34 dated April 4, 2000 “On approval of the explanation “On the procedure for providing and paying additional days off per month to one of the working parents (guardian, trustee) for care for disabled children." Additional days off are provided by order (instruction) of the administration on the basis of:

¨ applications for additional days off;

¨ certificates from social protection authorities about the child’s disability indicating that the child is not being kept in a specialized children’s institution with full state support. Such a certificate is submitted annually;

¨ certificate from the other parent’s place of work stating that at the time of application, additional days off in the same calendar month were not provided to him or were provided partially. The certificate is provided with each request;

¨ a document (or a copy thereof) confirming that the other parent does not have an employment relationship with the employer or is a person who provides himself with work - in appropriate cases. Such a document is presented with each application.

If additional days off in a calendar month are partially used by one parent, then the remaining days may be provided to the other parent in the same month.

In accordance with paragraph 2 of the Explanation dated April 4, 2000, approved by Resolution of the Ministry of Labor of the Russian Federation No. 26, FSS of the Russian Federation No. 34 of April 4, 2000 “On approval of the explanation “On the procedure for providing and paying additional days off per month to one of the working parents (guardian , trustee) to care for disabled children,” a working parent raising a disabled child is provided with additional paid days off without presenting a certificate from the other parent’s place of work in the following cases:

Documentary evidence of divorce between the parents of a disabled child;

Documentary evidence of the death of the other parent;

Deprivation of parental rights of one of the parents;

In other cases of lack of parental care (imprisonment, business trips for more than one calendar month of one of the parents, etc.).

If one of the parents is not in an employment relationship with the employer or provides himself with work (for example, is engaged in entrepreneurial activities and the like), additional paid days off (4 per month) are provided to the other parent who is in an employment relationship with the employer upon presentation of a document (copy) confirming that the other parent is not in an employment relationship with the employer or is a person who independently provides himself with work.

Additional paid days off are not provided if the parent is on regular paid leave, unpaid leave, or parental leave until the child reaches the age of one and a half years. During this period, additional days off may be granted to the other parent. In addition, if a disabled child or a person disabled since childhood under the age of 18 is kept in a specialized children's institution on full state support, then additional paid days off are also not provided to parents. It should be noted that orphanages with a five- to six-day stay per week do not belong to the above institutions. This is indicated in Resolution of the Ministry of Labor of the Russian Federation No. 26, FSS of the Russian Federation No. 34 of April 4, 2000 “On approval of the clarification “On the procedure for providing and paying additional days off per month to one of the working parents (guardian, trustee) for caring for disabled children” (hereinafter Explanation).

If a working parent (guardian, custodian) was provided with additional paid days off, but he did not use them in a calendar month due to illness, he is provided with additional paid days off in the same calendar month, provided that the temporary disability ends in the specified calendar month and presentation of a certificate of incapacity for work (clause 9 of the Explanation).

Pay attention!

The number of additional paid days off per month does not increase if there is more than one disabled child in a family. In addition, additional paid days off provided for caring for a disabled child are not cumulative if the parents do not use these days for any reason.

Women working in rural areas, according to Article 262 of the Labor Code of the Russian Federation, may also be granted, upon their written application, one additional day off per month without pay.

Payment for additional days off is made at the expense of the Federal Social Insurance Fund of the Russian Federation in the amount of daily earnings. Daily earnings are calculated in the manner established by Article 139 of the Labor Code of the Russian Federation.

The average salary is calculated based on the actual accrued wages and the actual time worked for the 12 months preceding the date of payment.

Example 2.

In March 2005, an employee applied for additional days off to care for a disabled child. Previously, he was not given days off on this basis. The billing period from March 1, 2004 to February 28, 2005 has been fully worked out. His monthly salary is 8,000 rubles.

Number of working days in the months of the reporting period: March – 20; April – 22; May – 20; June – 19; July – 23; August – 22; September – 21; October – 23; November – 20; December – 21; January – 20; February – 19.

The total number of days worked is 250.

Total salary: 8,000 x 12 = 96,000 rubles.

Average daily earnings: 96,000 / 250 = 384 rubles.

Accrued amount of payment for additional days off: 384 x 4 = 1536 rubles.

End of the example.

Based on Articles 9 and 10 of the Federal Law of January 12, 1996 No. 8-FZ “On Burial and Funeral Affairs” (hereinafter Law No. 8-FZ) to the spouse, close relatives, other relatives, legal representative or other person who has assumed the responsibility to carry out the burial of the deceased, the following list of services is guaranteed free of charge:

¨ preparation of documents necessary for burial;

¨ provision and delivery of a coffin and other items necessary for burial;

¨ transportation of the body (remains) of the deceased to the cemetery (crematorium);

¨ burial (cremation followed by the release of an urn with ashes).

If the burial of the deceased is carried out at the expense of citizens, then they are paid a social benefit for burial in the amount of the established cost of the guaranteed list of burial services.

The procedure for reimbursement of the cost of a guaranteed list of services or payment of social benefits is determined by the Temporary Procedure for providing social benefits for funerals, reimbursement of the cost of a guaranteed list of funeral services and accounting for the expenditure of social insurance funds for these purposes, approved by Resolution of the Federal Social Insurance Fund of the Russian Federation dated February 22, 1996 No. 16 “On measures on the implementation of the Federal Law “On Burial and Funeral Business”. Reimbursement of the cost of the guaranteed list of services or payment of social benefits for funerals is made at the expense of the Federal Social Insurance Fund of the Russian Federation in the event of the death of working citizens, including pensioners, as well as minor children of working citizens.

The cost of the guaranteed list of services, reimbursed from the funds of the Federal Social Insurance Fund of the Russian Federation, is set at 1000 rubles. In districts and localities where a regional coefficient for wages is established, this amount is determined taking into account the regional coefficient.

Reimbursement of the cost of the guaranteed list of services is made by the organization in which the deceased worked or where one of the parents or other family members of the deceased minor works. The basis for compensation is a death certificate and an invoice from a specialized funeral service. Refunds are made within ten days from the date of receipt of the relevant documents.

If citizens did not receive guaranteed funeral services, then they are paid a social benefit for burial. The benefit is paid to the spouse, close relatives, other relatives, legal representative or other person who has taken upon himself the responsibility of burying the deceased.

The benefit is paid in the amount of the established cost of the guaranteed list of services, but not more than 1000 rubles.

The Letter of the Federal Social Insurance Fund of the Russian Federation dated January 24, 2005 No. 02-18/07-459 “On social benefits for funerals” states that in accordance with the amendments made by the Federal Law of December 29, 2004 No. 199-FZ “On Amendments to Legislative acts of the Russian Federation in connection with the expansion of the powers of state authorities of the constituent entities of the Russian Federation on subjects of joint jurisdiction of the Russian Federation and the constituent entities of the Russian Federation, as well as with the expansion of the list of issues of local significance of municipalities" the effect of paragraph 8 of paragraph 3 of Article 9 of Law No. 8-FZ, by which The amount of social benefits for funerals in areas where regional coefficients are applied to wages has been determined and remains the same. That is, in areas and localities where a regional wage coefficient has been established, as before, the amount of social benefits for funerals is determined taking into account these coefficients.

Social benefits for funerals in accordance with paragraph 2 of Article 10 of Law No. 8-FZ are paid:

ü the body in which the deceased received a pension;

ü an organization in which the deceased worked or one of the parents or another family member of the deceased minor works;

ü the social protection body at the place of residence in cases where the deceased did not work and was not a pensioner, as well as in the event of a stillbirth after 196 days of pregnancy.

You can apply for payment of benefits within six months from the date of death. The basis for payment of benefits is the application and death certificate issued by the registry office. The benefit is paid on the day of application.

Payment of social benefits for burial or reimbursement of the cost of a guaranteed list of funeral services is carried out on account of the payment of the unified social tax in terms of the Federal Social Insurance Fund of the Russian Federation.

You can find out more about issues related to sick leave and other social insurance benefits in the book of BKR-Intercom-Audit JSC “Sick leave and other social insurance benefits.”

Benefits: to whom and how much?

Benefits- this is what an accountant can do to please a worker, and the bulk of them are paid not from the employer’s pocket, but from the Social Insurance Fund. Annually compulsory social insurance benefits are indexed. 2009 was no exception. The amounts that an accountant should use when calculating benefits from January 1, 2009 are shown in Table 1.

Table 2 presents data on the duration of payments temporary disability benefits.

Opinion

Svetlana Tezhik, chief accountant of Sintez JSC:

“We would like to remind you that maternity and child care benefits are paid in full from the Social Insurance Fund. Please note that the lump sum benefit for the birth of a child is paid taking into account the latest indexation if the child was born on January 1, 2009 or later. This was indicated by the FSS of Russia in a letter dated December 11, 2008 No. 02-18/07-12222. If the benefit is paid in 2009, but the child was born at the end of 2008, then the benefit does not need to be indexed. Its size remains the same. Do not forget that the monthly child care allowance, calculated on the basis of 40 percent of average earnings, is not subject to indexation. Only the minimum and maximum amounts of such benefits are indexed.”

Opinion

Semyon Veshnyakov, auditor of the auditing company “Audit-A”:

“As expenses incurred for social insurance purposes, only part of the unified social tax is reflected , which is reimbursed by the FSS. The benefit for the first two days is not included in line 0700 of the UST reporting. Everyone else types of benefits that are paid from social insurance funds, completely reduce the amount of unified social tax accrued to the Social Insurance Fund.”

Opinion

Elmira Yakhina, tax expert:

« Procedure for payment of benefits by companies operating under the general taxation regime has not changed compared to last year. If an employee is sick, for the first two calendar days the employer pays at his own expense. Starting from the third day - at the expense of the Social Insurance Fund.

A former employee of the organization, regardless of the reasons for dismissal and period of illness, can also claim benefits if he fell ill within 30 calendar days from the date of dismissal (Article 5 of the Federal Law of December 29, 2006 No. 255-FZ). To do this, he must present only a certificate of incapacity for work. The source of funding for payments in this case is determined according to generally established rules.

But for a sick employee of a company that works on the simplified tax system or UTII, benefits are paid from two sources. The part that does not exceed one federal minimum wage for a full calendar month (currently 2,300 rubles) is paid from the Social Insurance Fund, the rest is paid from the employer’s funds. If the company voluntarily pays social insurance premiums, temporary disability benefits is paid in full by the Social Insurance Fund.

In the case where a company combines UTII with the general taxation regime, employees engaged in different types of activities (for example, administrative and management personnel) are paid in parts. One part of the benefit is paid according to the rules established for organizations operating in general mode. The other is according to the rules provided for special regimes. For this purpose, the share of monthly revenue from activities taxed under the general taxation regime and transferred to the simplified tax system or UTII is used.”

Table 1. Amounts of benefits from 01/01/2009

Table 2. Duration payment of temporary disability benefits

1 Art. 8 of the Federal Law of November 25, 2008 No. 216-FZ “On the budget of the Social Insurance Fund of the Russian Federation for 2009 and for the planning period of 2010 and 2011.”

2 Art. 1 of the Federal Law of June 24, 2008 No. 91-FZ “On Amendments to Article 1 of the Federal Law “On the Minimum Wage.”

3 P. 2 tbsp. 11 of the Federal Law of November 24, 2008 No. 204-FZ “On the Federal Budget for 2009 and for the planning period of 2010 and 2011.”

4 Some categories of citizens have the right to claim benefits in the amount of 100% of average earnings, regardless of the length of insurance coverage. Moreover, these persons should have had the right to receive an “increased” benefit before January 1, 2007. We are talking about persons who received a total effective radiation dose exceeding 25 cSv (clause 9, article 2 of the Federal Law of January 10, 2002 No. 2-FZ), disabled people of the Great Patriotic War (subclause 14, clause 1, article 14 of the Federal Law of January 12, 1995 No. 5-FZ), persons whose temporary disability is associated with a post-vaccination complication (Article 21 of the Federal Law of September 17, 1998 No. 157-FZ), etc.

Social insurance is a series of measures aimed at social protection of the population in the event of loss of ability to work or other factors that impede the possibility of self-support. This service allows us to support those segments of the population who, for one reason or another, need financial assistance. What is social insurance? Today we will look at it in this article.

Social insurance is implemented in the form of pensions, benefits, benefits and other payments, formed both in kind and in monetary terms. There are both state funds and collective (trade union) funds, and there are also mixed forms of funds for social protection of the population.

The budget of such funds is replenished from the funds of the working population, i.e., individuals, and from any forms of organizations carrying out commercial activities on the territory of the Russian Federation.

In the modern world, perhaps, there is no state that does not implement internal policies for the social protection of the population. There is both compulsory and voluntary insurance. In simple terms, social insurance is a conscious, humane decision by society to provide mutual assistance and support to each other. By making small payments to specialized organizations, people help those who need financial assistance. Let us consider in more detail how such activities are implemented in Russia.

Citizens' insurance provides protection to the population in the event of a sudden change in financial situation. There are different aspects of the risks associated with insurance coverage provided by payments from different funds. These types of risks include:

1. Sick leaves. In case of temporary disability, the first three days of sick leave are paid by the employer, the rest of the money is paid from the social security medical fund.
2. Related to motherhood and childhood. This includes payments for the birth of children - both one-time and on an ongoing basis, including payment for maternity leave, maternity capital, etc.
3. Death benefits or disability benefits.
4. Collective insurance for harmful or dangerous production. Each legal entity included in this category pays an insurance premium to the insurance fund to ensure social protection. And if any individual is injured in a hazardous occupation, the fund will compensate money for restoring health. This also includes environmental fees.
5. Medical insurance. Citizens of the Russian Federation can use free medical services at the expense of the health insurance fund.
6. Pension insurance. People who have reached retirement age are also entitled to receive pensions and other benefits.
7. Other benefits in kind or in cash related to participants in various military operations or participants in the liquidation of the Chernobyl nuclear power plant.

Compulsory insurance in Russia is enshrined in Federal Law 165-FZ, as well as other acts related to this type of insurance. This law consists of five chapters. The first part includes terminology used in the field of compulsory insurance, as well as types and forms of insurance.

The second chapter describes the relationship between subjects and objects of insurance. The rights, duties and responsibilities of insurers, policyholders and insured persons are established. The third chapter fixes issues related to the management of this area and regulates the actions of control bodies.

The fourth chapter describes sources of financing and distinguishes between the concepts of budgetary and extrabudgetary funds. Establishes tariffs, rates, terms for replenishing insurance premiums, which are paid by policyholders and insured persons who form the budget of the funds.

The fifth chapter regulates the description of actions for insurance payments, as well as limitation periods and dispute resolution.

In Russia, compulsory insurance is provided by three main funds:

1. FSS – .
2. Compulsory Medical Insurance Fund– Compulsory Health Insurance Fund.
3. Pension Fund– Pension Fund of Russia.

Let us consider the activities of these organizations separately.

This extra-budgetary formation was established in 1991. It provides social protection in many areas, namely:

• payments for sick leave, one-time payments for the birth of a child, as well as payments on a monthly basis for child care, payments during pregnancy and childbirth;
• payments for professional work injuries;
• benefits for sanitary resort treatment to restore health;
• providing disabled people with auxiliary medical supplies;
• taking measures to prevent occupational diseases at work.

Compulsory Health Insurance Fund

Was organized in 1993. This organization provides free medical care. He is also involved in organizing various targeted programs and vaccinating the population. The responsibilities of this organization include monitoring and compliance with all targeted programs, as well as storing and redirecting funds to provide free medical care or preferential conditions for various categories of the population. The fund is also extra-budgetary.

Pension Fund of the Russian Federation

This is the largest association. It is a non-budgetary organization. The fund was organized in 1990 with the purpose of paying pensions, as well as social protection of the population. The organization carries out many activities and is key to supporting the population. Main functions:

1. Payment of pensions to people who have reached retirement age.
2. Payment of disability benefits, as well as to heroes of the Russian Federation and the USSR, combatants, and labor veterans.
3. Payment of maternity capital.
4. Cash flow control.
5. Control over the replenishment of the pension fund, interaction with commercial organizations that pay bonuses.
6. Accounting for all program participants by assigning a unique identification number.
7. Support for voluntary pension savings programs.
8. Control and implementation of additional payments for pensions to improve the overall financial situation of pensioners.

The formation of the budget of such organizations occurs at the expense of insurance premiums, which are paid by policyholders, i.e., money for the implementation of certain goals comes from the income of the population or commercial companies. Only if the funds budget does not have enough funds, it is additionally financed from state revenues.

The amount of budget replenishment is determined by tariffs established by law. Various companies and organizations make payments depending on the income of employees in the enterprise. The funds go to the regional branches of the funds. Some payments in favor of workers at the enterprise are exempt from withholding transfers of funds to funds. These include:

• financial assistance in the event of terrorist attacks, natural disasters, and other situations confirmed by a certificate from the police or housing office, for example, robberies, flooding of an apartment. Also mat. assistance in situations of loss of a breadwinner;
• payments for the birth of a child or adoption. Must not exceed 50 thousand rubles and provided that the transfer of funds is carried out no later than one year after the occurrence of the event;
• payment of daily allowances, if provided for by the organization’s regulations;
• payment in other cases, but the amount should not exceed 400 thousand rubles.

These organizations, depending on the area of ​​activity, provide social protection to the population. Form and pay for pensions and certificates of incapacity for work. With the money from such funds, sanitary resort complexes, children's and health camps are maintained.

Unemployment payments are made from the budget of these organizations. Funds for funeral and other payments are also generated. If a person has financial difficulties for one reason or another, then it makes sense to apply to one of the funds to receive social assistance.

Accounting staff are responsible for replenishing funds within organizations. An individual account is formed for each employee of the company, which reflects all payments to the organization - both salary and various bonuses, depending on the form of salary formation.

The employer is obliged to transfer funds to the funds no later than the 15th day of the month following the reporting month. At the same time, this process is controlled by the FSS and the Pension Fund. The responsibilities of these organizations are delineated. The Social Insurance Fund is responsible for payments related to:

1. With paid sick leave.
2. Insurance against occupational diseases.
3. Motherhood.

The pension fund controls contributions for health insurance and replenishment of the pension fund.

Thus, the functioning of these organizations is vital for the implementation of internal policies on social protection of the population. Extra-budgetary funds are decentralized in nature and are assigned to each subject of the Russian Federation. Thanks to their functioning, a strategic redistribution of state income occurs. And each person is insured against most circumstances that may result from loss of ability to work.

Compulsory social insurance in the Russian Federation implies a certain system of social guarantees, in the form of certain financial compensations provided by the state for the working population, in the event of unforeseen factors of a social or material nature. Based on the regulations of the Russian Federation, the entire working population is required to participate in state insurance.

Mandatory state social insurance

Each employee with state insurance provides himself with certain guarantees from the state, namely, upon reaching retirement age, receiving various types of social assistance, and providing certain financial support in the event of temporary or permanent disability. In turn, the state assumes the responsibility of providing certain assistance to workers who, at certain points, have lost or are not able to fully work and receive payment for the work performed. Social insurance can be considered as compensation for a loss incurred under circumstances beyond the control of the employee. In addition to employees, organizations and enterprises are required to make contributions to the fund. As for the amounts of contributions to, they are established directly by law.

If for any reason an enterprise does not make insurance contributions, then the employee of this enterprise is not deprived of the right to use the benefits provided by state social insurance.

Types of payments for social insurance

Due to temporary disability

This type implies payments for illness, prosthetics, caring for a sick family member, domestic injury or other work injury.

In case of temporary incapacity for work, the employee must provide the enterprise or organization in which he works with a certificate of temporary incapacity for work, sick leave, and on the basis of this document, certain payments will be made to the employee.

Payments for prosthetics are made based on the employee providing the relevant documents - a check (indicating the amount for the work performed), copies of documents of the organization that provided these services. The amount of payments in certain organizations and enterprises is determined individually in each case.
In case of injury at the enterprise, payments are made after an internal investigation, together with the organization with the accident investigation department and the enterprise, after which, based on the investigation, payments are made, the amount of payments depends on the severity of the injury.
In the event of a domestic injury, as well as when caring for a sick family member, the employee must provide a certificate of temporary incapacity for work from the medical institution where he or his family member was or is undergoing treatment.

For pregnancy and childbirth

Maternity benefits include not only certain financial benefits, but also paid leave.
The provision of paid leave for pregnancy and childbirth is provided by the enterprise upon provision by the employee of a certificate of temporary incapacity for work, which will indicate the reason and duration of pregnancy and the number of fetuses. Indicating the timing of pregnancy and the number of fetuses subsequently affects the amount of maternity leave provided. Payments for pregnancy are made on a general basis, but the amount of payments for childbirth depends on the number of children born.

An employee who is on maternity leave retains his job until he returns from leave and payments are made until the end of parental leave.

Due to the loss of a breadwinner

If the fact of the loss of a breadwinner has been recorded, then upon provision of the relevant documents that confirm this fact, benefits will be paid in the established amount.

Payment of old age pensions

old age is paid to employees who have reached retirement age, and officially legalized their status as a pensioner. The age at which a pension can begin to accrue may vary, it depends on the working conditions where the employee worked. If, for example, the work was in hazardous production, then the employee has the right to retire earlier than on a general basis, taking into account that he has worked a certain amount, which gives him this right.

If a person with pensioner status gets a job again, then this employee is not deprived of the right to receive an old-age pension.

Payment of social assistance to mothers who gave birth to 5 or more children

For mothers who have given birth to 5 or more children, is carried out based on the provision of relevant documents, and is paid in the prescribed manner, in addition to payments, mothers of many children have the right to additional days when granted annual leave.

Payment of pensions to disabled people

Calculation and payment of pensions to disabled people are made on the basis of the conclusion of an expert medical commission, which establishes the disability group. The amount of payments depends on the disability group. Also, disabled people of certain groups have the right to occupy positions in enterprises where working conditions are commensurate with the state of health and physical capabilities of the disabled person. Such employees have the right to additional days when granted annual leave, and they cannot be used to work overtime.

Due to an injury at work

Payments in connection with an injury at work are made in the event if the employee was injured while directly at the workplace and during working hours. The amount of payments and compensation for damage caused due to the performance of official duties depends on the severity of the injury.

At the birth of a child

Payments upon the birth of a child are made upon presentation of the child's birth certificate; the amount may vary depending on the number of children. The amount of payments is made by the enterprise as a percentage of the salary received by the employee. Also, by decision of the trade union committee, if there is one at the enterprise, upon the birth of a child, the employee may be paid additional money, provided that the employee is a member of the trade union committee.

Financial assistance for funeral

Provided that the employee provides the relevant documents, a birth certificate, as well as documents confirming the fact of relationship with the deceased.

Caring for a child until he is one and a half years old

This type of payment is made regardless of whether the employee was employed before going on maternity leave or not; payments will still be made on a general basis. If the employee decides to start work earlier than the end of parental leave, then the accrual of payments is not canceled, but continues to be paid until the child reaches one and a half years old.

Allowance for caring for a sick or disabled child

Benefits for caring for a sick child are paid by an enterprise based on the provision of a sick leave certificate from a medical institution, which indicates the reason for temporary disability in connection with caring for a sick child or a disabled child. Workers who raise disabled children have the right not only to payment of benefits, but also to the provision of additional days in addition to annual leave, as well as to receive vouchers, at the expense of the trade union at the enterprise or at the expense of the state, to a medical sanatorium.

Payment for vouchers for health improvement and treatment

The state also pays for health and treatment vouchers for employees who, due to their work activities, endanger their health, or who suffered as a result of performing their official duties. Such vouchers are also provided to different groups of disabled people.

Due to unemployment

Unemployment benefits are paid if the employee is legally assigned the status of unemployed and is registered with the employment center. The status of unemployed can also be assigned to a person who has no work experience. depends on the length of service and the amount of wages that the employee received for a certain period. People who do not have work experience receive unemployment benefits on a general basis.

State social insurance provides:

payment of social benefits;

payment for sanatorium-resort treatment;

partial financing of children's health activities.

Seven types of benefits are paid from the Social Insurance Fund. The main one is temporary disability benefits, the share of which from year to year amounts to about half of the fund’s total expenses for social purposes. In case of illness or injury of the insured, including in connection with an operation for artificial termination of pregnancy or in vitro fertilization, payment of benefits from the Fund is made from the third day, in other cases - from the first day of incapacity for work with an insurance period of up to 5 years - 60% (limit amount - 20,750 rubles per month), from 5 to 8 years - 80% (limit amount - 27,666 rubles per month), 8 or more years - 100% of average earnings (limit amount - 34,583 rubles per month. ) To an insured person who has an insurance period of less than 6 months - in an amount not exceeding the minimum wage for a full calendar month

For certain categories of insured persons, the amount of the benefit does not depend on length of service and is always 100% (Chernobyl victims, parents of large families, persons working in the Far North and some others).

Maternity benefits are always issued in the amount of 100% of earnings (limit amount - 34,583 rubles per month) during maternity leave, which is 140 calendar days (194 or 156 calendar days for cases of multiple pregnancies or complicated births). In the amount of daily earnings, four days off per month are paid, provided to parents raising. Other benefits are fixed, their amounts are established annually by federal laws.

Expenses for sanatorium-resort treatment include payment for the cost of vouchers, partial financing of dispensaries and sanatoriums owned by policyholders. The costs of sanatorium and resort services are covered within a certain standard approved by the Social Insurance Fund for insurers. Funding for children's health activities mainly comes down to partial payment from social insurance funds for vouchers to children's health camps, provision of subsidies for the maintenance of children's and youth sports schools, and vouchers for children's treatment.

Payment of social insurance benefits and payment of other expenses provided for by the regulatory documents of the Social Insurance Fund is carried out through the accounting departments of policyholders. State social insurance, carried out by the Social Insurance Fund, is fundamentally different from other insurance industries in terms of the conditions for receiving and spending insurance premiums. This is the only industry whose funds are at the disposal of the policyholders themselves and the insured, although within the framework limited by law. The fact is that the amounts of insurance premiums actually received by the Social Insurance Fund represent the balance of funds from accrued insurance premiums after the policyholder has paid benefits and paid other expenses established by law.

Payments under compulsory accident insurance.

Compulsory insurance against industrial accidents and occupational diseases is provided by the Social Insurance Fund under the same conditions. Recipients of insurance payments who continue to work for their insurer (employer) are paid benefits and compensation from the amount of contributions accrued for this type of insurance. If an employee resigns from the enterprise where the insured event occurred, or becomes disabled, then all insurance payments due to him are made directly by the executive bodies of the Social Insurance Fund.

Insurance coverage includes:

temporary disability benefit (100% of average earnings)

a one-time insurance payment for damages (as a percentage of 60 times the minimum wage, depending on the degree of loss of professional ability, in case of death - 100%);

monthly insurance payment (as a percentage of average monthly earnings, depending on the degree of loss of professional ability to work or in the event of death - based on the share of earnings attributable to dependents);

payment of additional expenses for medical and professional rehabilitation (standards have not been established).

Payments for compulsory pension insurance The pension legislation of the Russian Federation establishes the following groups of pensions:

labor pensions (financed from insurance contributions);

state pensions (financed from the federal budget);

pensions for citizens who served in military service and in internal affairs bodies (federal budget).

Federal civil servants, military personnel, participants in the Great Patriotic War, citizens who suffered as a result of radiation or man-made disasters, and disabled citizens are entitled to a state pension.

Labor pensions are assigned in connection with labor or other socially useful activities, which are included in the insurance period. Depending on the basis for appointment, the following types of pensions are distinguished:

old age - reaching retirement age;

for disability - assignment of a disability group;

in case of loss of a breadwinner - loss of income of the insured person by family dependents;

An old-age labor pension is a monthly cash payment assigned to citizens who have reached the legal age and have the required work experience, in order to compensate them for wages or other income that they received during their working life. Men who have reached the age of 60 and women who have reached the age of 55 have the right to a labor pension. An old-age labor pension is assigned if you have at least five years of insurance experience.

According to the current pension legislation, the amount of the old-age labor pension consists of the insurance and funded parts of the old-age labor pension.

The size of the old-age labor pension = SC+LF,

Where SC is the insurance part of the old-age labor pension LF is the cumulative part of the old-age labor pension. The size of the insurance part of the old-age labor pension is determined by the formula:

SCH=PC/T+B,

Where SCH is the insurance part of the old-age labor pension; PC - the amount of the estimated pension capital of the insured person, taken into account as of the day from which the specified person is assigned the insurance part of the old-age labor pension; T - the number of months of the expected period of payment of the old-age labor pension, used to calculate the insurance part of the specified pension. When appointed in 2010, it is 192 months; B - fixed base amount of the insurance part of the old-age labor pension. (As of 01/01/2010 it is 2562 rubles per month.)