Social security has certain functions, the presence of which allows you to answer the questions: what is the meaning and purpose of social security in the life of society and the state?

In the special legal literature, economic, political, industrial, rehabilitation, demographic, spiritual and ideological, protective functions of social security are distinguished.

Economic function social security should consist mainly of the following:

♦ in replacement of earnings or income related to work (or maintenance), to those persons who have lost it due to all kinds of life circumstances - due to age, disability, loss of a breadwinner, illness, unemployment, etc .;

♦ in partial reimbursement of additional costs to citizens caused by various objective reasons - the birth and maintenance of a child, caring for young children and elderly citizens, disabled people, etc .;

♦ in providing assistance and support to citizens who find themselves in difficult life situations - poverty, orphanhood, forced resettlement, etc.

The source of funding for this function is the funds accumulated in targeted sources: in specialized social insurance funds (PFR, Social Insurance Fund of the Russian Federation (FSS Russia), compulsory medical insurance funds FFOMS, MHIF); in the federal budget, which contains special items of expenditure for social needs; in the regional budget (in the budgets of the constituent entities of the Russian Federation); in other funds for social support of the population. In the future, the possibility of such funds appearing in the budgets of local self-government bodies is not excluded.

The economic function consists in the redistribution of financial resources and in practice is expressed in the types of social security provided to citizens - pensions, benefits, compensations, etc.

Without a doubt, the sufficiency of funds in these sources and their constant maintenance is the main goal of the state. The economic basis of social security, the development of its future depends on their volume - the more funds are available in these sources, the higher the amount of social benefits. However, at present, their level in Russia does not meet the requirements of many international standards, for example, the 1952 ILO Convention on Minimum Standards of Social Security.

Hence follows the main task of the state - the creation of conditions under which society would be interested in replenishing the above sources. This can be achieved by various methods used by the state, for example, by creating an optimal general taxation regime in conjunction with social insurance payments for all participants in market relations, regardless of their organizational and legal forms (large and medium-sized businesses, individual entrepreneurs).

Social security is associated with social production, affects it. This influence constitutes its production function. Outwardly, it is expressed in the fact that the right of citizens to many types of social security is conditioned by work or service activity, and the level of security often depends (and should depend) on its nature and the amount of remuneration for work. World experience also shows that as more and more implementation of, for example, the principles of compulsory social insurance, this influence increases, as the stimulating importance of social security for increasing labor productivity and professional level of workers.

Social security also contributes to the timely withdrawal from social production of an aging labor force and persons who have lost the ability to work. How is this social security function manifested in real life? Consider the example of an old-age retirement pension. Labor (insurance) old-age pension, based on its essence, is a cash payment earned by labor through the payment of compulsory insurance payments at the expense of the employee's wages. In the very name of the pension, you can see the connection with labor. It is the duration of labor, expressed in the length of service of the employee, and, accordingly, the amount of insurance payments made, that should ultimately determine the right to a labor pension and its amount (based on the principle of solidarity of this pension insurance). In other words, the right to a labor pension should directly depend on the participation of citizens in social production, on their socially useful activities and compliance with other conditions established in legal norms. Therefore, the total length of service is understood as the total duration of labor and other socially useful activities, other periods of time recognized as socially significant, taking into account which an old-age labor pension is established, and, in appropriate cases, other types of labor pensions. At the same time, the peculiarities of seniority should be taken into account: first, the duration of seniority is measured quantitatively; secondly, the length of service has a qualitative characteristic, reflecting the conditions and nature in which the labor activity proceeded; thirdly, in cases stipulated by law, the length of service of an employee includes the time when he did not work, but he retained his place of work or position; fourthly, the length of service includes both paid socially useful activity and the time of some unpaid activity; fifth, the length of service includes periods of time when a citizen did not work and was not engaged in any activity, but subject to certain conditions.

In 1998, a new concept was introduced into the business turnover - insurance experience... Its appearance is due to the ongoing pension reform. Its main task is to create an effective mechanism that would ensure that the conditions for granting and the size of labor pensions correspond to the volume (share) of participation in compulsory pension insurance of each individual person. In other words, the size of the labor pension should depend on the duration of the insurance period, that is, the period of payment by each insured person of insurance contributions from their labor income, earnings and the amount of insurance contributions to the Pension Fund of the Russian Federation.

The Federal Law of December 17, 2001 "On Labor Pensions in the Russian Federation" (2001 Law on Labor Pensions) states that insurance experience - this is the total duration of the periods of work and (or) activity during which insurance premiums were paid to the Pension Fund of the Russian Federation, as well as other periods included in the insurance experience. From this definition, it is clear that the new pension legislation has retained some continuity in accounting for the types of socially useful activities and some other periods in the life of citizens, counted in the insurance period, when they did not work and were not engaged in any social activities.

At first glance, in principle, nothing has changed here. However, the analysis of the content of the norms concerning other periods of time included in the insurance experience testifies to something else. So, paragraph 1 of Art. 11 of the 2001 Law on Labor Pensions does not contain, for example, any mention of periods of preparation for professional activity in the form of training in educational institutions of various types. The question arises: will not the exclusion of these and other periods of socially useful activity from the insurance period entail a decrease in the quality of labor, and, ultimately, the impact of the production function of social security itself? After all, the right to many types of social security (for example, labor pensions, insurance benefits, benefits) may no longer be conditioned by the work activity itself and its duration. In turn, the level of social security will depend to a lesser extent on the work itself, its nature and the amount of remuneration for it, etc. In this regard, another question logically arises: will the employee be interested in the quality of his work, in the presence of a permanent place of work , in a steadily increasing earnings? Will this have a positive effect on the efficiency of the national economy of the country, and especially in those sectors and industries where there was and remains an insufficiently high level of wages?

The previously valid principle of determining the level of pension provision could be schematically represented as follows: long experience - high earnings (labor income) - high pension. It must be admitted that a different principle is now in force, established by the new legislation on labor pensions. Currently, the formula is in effect: higher earnings (income) - large deductions of insurance contributions (for future labor pension) in the Pension Fund of the Russian Federation - insurance experience - a larger pension. This can be confirmed by the following story. According to paragraph 2 of Art. 6 and 29 of the Federal Law "On Compulsory Pension Insurance in the Russian Federation", provides for the voluntary entry of persons into legal relations under the same name pension insurance - both for themselves and for another individual. The motives here are clear - the involvement of additional financial resources in the FIU and a decrease in the number of persons applying for a social pension. It is paid to those who, for whatever reason, are not entitled to a labor pension, that is, they have not worked out the five-year minimum insurance experience. For such persons, insurance premiums are established in the form of a fixed payment. In fact, the following can happen. Public sector employees with 30-35 years of insurance experience, but low earnings, will receive a much lower pension than those who have 5 years of experience, but for them (or they themselves) made the maximum fixed payment. How fair is this socially? In our opinion, such innovations testify to the embodiment of the principle of liberal economy - freedom of choice of work and future pension provision - in Russian pension provision. To what extent is this combined with the main functions and principles of Russia as a welfare state, recorded in the 1993 Constitution? Isn't there a contradiction in this? Consequently, the state should comprehensively and carefully approach the adoption of legal decisions related to the field of social security.

Political function allows the state to implement the main directions of social policy using means specific for social security. It is designed to purposefully influence the living conditions of people in order to implement constitutional provisions, is carried out through measures of social protection and mainly through social security. So, in 1999, the Federal Law "On State Social Assistance" introduced a new basis for the provision of social security in the form of state social assistance - poverty. Although the legislator calls citizens in poverty the poor. A new subject of social security has appeared - citizens with an average per capita income below the subsistence level. Those in Russia, according to various estimates, are from 2/3 to 3/25 of the total population. The number of people applying for such help is no more than 1/4 of those in need. This testifies to the ineffectiveness of this method of fighting poverty. There are many reasons. The main one, in our opinion, is the absence of a state system for effective provision of income, regardless of the status of citizens.

Social stability in society depends on the degree of effectiveness of the performance of the political function, social security. The social tension that exists in Russian society at the present stage indicates that the state of the Russian social security system does not yet fully meet the needs of the majority of the population.

Demographic function implemented through the impact of the social security system on many demographic processes - on life expectancy, population reproduction, birth rate stimulation, etc. Thus, the extremely low level of pension provision, which led to a sharp reduction in the consumption of pensioners, caused high mortality among the elderly and disabled. The absence of an effective state system of social assistance to families with children, ignoring the positive past experience entails a significant decrease in the birth rate in the country. How does it work in practice? Consider the example of seniority. The earlier Federal Law of November 20, 1990 "On State Pensions in the Russian Federation" provided for the inclusion in the total work experience of the period of care of an unemployed mother (or other relative) for each child under the age of three years (and 70 days for a mother), but not more than nine years in total.

When consolidating such a rule, we were guided by the following. The direct biological connection between the child and the mother is most closely preserved during the first two or three years of the child's life; the physical and moral health of the child is laid precisely during these years. The stay of a child in a family does not require the cost of building new and maintaining existing preschool institutions, etc. By this, the state, including the period of caring for a child in the general work experience, recognized the special role of this approach in solving the problem of simple reproduction of the population in Russia. The presence of three children in the family was encouraged through the legal institutions of seniority and retirement pensions. The period of caring for children under the age of three (but not more than nine years in total) was included in the length of service when assigning a retirement pension. This was reinforced by the then higher levels of benefits associated with motherhood, fatherhood and childhood.

It is a different matter now. From January 1, 2002, when assigning retirement pensions, the period of care of one of the parents for each child until the child reaches the age of one and a half years, but not more than three years in total, is taken into account. The consequences of such a decision by the state are obvious. The effectiveness of this pension rate is questionable, given the current demographic situation in Russia. In addition, it is obvious that the current state system of social assistance to families with children is underdeveloped and does not meet modern requirements. At the same time, a maternity capital project is being introduced in the country, which can be considered as a temporary state measure. Such a social program is aimed at solving the acute problem of the current moment. From the point of view of sustainable demographic growth, population reproduction against the background of an unfavorable environmental situation and the state of domestic medicine, it cannot be recognized as an effective method. There is a decline in the role of the demographic function of social security and an underestimation of the possible consequences in the future.

Social (social-rehabilitation) function social security helps to maintain the social status of citizens in the event of various social risks (illness, disability, old age, death of the breadwinner, unemployment, poverty) by providing various types of material security, social services, benefits in order to maintain a decent standard of living and prevent impoverishment. In practice, it should be expressed, for example, as follows. As you know, disabled people find it difficult to get a job due to various restrictions. Consequently, the state is obliged to create all kinds of conditions for the implementation of their limited working capacity. Such measures can be not only legally established quotas of jobs for the disabled and the elderly, but also the creation of special jobs for them, etc.

Through this function, the rehabilitation direction of social security is also carried out, the purpose of which is to restore (full or partial) a full-fledged life activity of a person, which allows him to study, work, communicate with other people, serve himself, etc.

Along with the above functions of social security, there are protective function. It manifests itself in the fact that by providing social security to its citizens, society sets the task of protecting them in difficult life situations, helping in solving various problems (material, physical, psychological, age, etc.).

In recent years, they began to highlight spiritual and ideological function social security with ideological, moral and socio-psychological subfunctions. In our opinion, the listed functions should be supplemented with the moral and ethical function of social security. Indeed, the basis for the existence of a social state is based on moral (moral) principles. In their essence, they are part of the content of the principles that permeate all relations in the field of social security. Social security in a social state implements in practice its moral principles, embodies its principles. This provides a basis for defining and highlighting such a function of social security.

We believe that such a function of social security also has a right to exist, as preventive (preventive). Generalized prevention is a system of measures to prevent disease, preserve health and prolong human life. During the Soviet period, particular importance was attached to individual and social prevention. Individual prevention developed a rational regime and hygienic behavior in everyday life and at work, public - as a system of state, social and medical events in work collectives - was the basis for protecting the health of citizens. Since the end of the 80s. XX century this important direction of social activity of the state was forgotten.

At present, it manifests itself only within the framework of labor relations - through the labor protection system, and even then in a truncated form.

In the field of social security, the weak mechanism of action of this function is evident in compulsory social insurance against industrial accidents and occupational diseases and cases of temporary disability. A certain manifestation of the preventive function can also be seen in the one-time allowance provided to women who are registered with medical institutions in the early stages of pregnancy.

Recognition of the existence of the preventive function of social security, its methodological justification and development for practical purposes, its legislative consolidation will ultimately lead to savings in financial resources and resources allocated to social security.

The example of social security functions shows that the more the state takes into account their presence and recognizes their impact on society, the more effective the social reforms and social security system carried out in the country.

Functions of social security - This is due to its nature and purpose of the direction of impact on society.

There is a chain of links between social security and society as a system and its elements. Society and its constituents affect social security. This impact is primary and decisive. At the same time, there is a chain of feedbacks: social security, through its functions, influences the factors that condition it. In fulfilling these functions, social security is an active factor in the development of society.

The impact on society is carried out by social security as an integral system. At the same time, each of the main spheres of society is affected by a corresponding function. Since society is divided into five main spheres: economic, social, political, spiritual and ideological and family and household, it is necessary to distinguish between economic, social, political, spiritual and ideological, demographic functions of social security.

Economic function social security lies in its positive impact on the economy, on the interests and needs of people as participants in the production process. It has a complex internal structure and consists of a number of interrelated sub-functions: distribution, security and production.

Via distribution subfunction there is a delivery of specific material goods and services to consumers in a special economic way. This subfunction includes methods of accumulating funds in special funds and their distribution for various purposes - these are actions of state bodies, local governments, organizations to transfer funds to funds intended for social security, but the direction of these funds for the payment of pensions, benefits, service for pensioners, etc.

The essence security subfunction consists in maintaining a sufficient level of material well-being of persons for whom the means of social security (pensions, benefits, etc.) are a source of livelihood, in preventing the impoverishment of the people.

Production subfunction includes stimulating citizens to work, as well as increasing labor productivity, reproduction of the labor force by creating favorable conditions for the formation of the ability to work in minors and the release of labor resources from elderly and disabled workers. Thus, social security contributes to the creation of market relations, the implementation of economic reforms.

Social function reflects the relationship between social security and the social subsystem of society.

Social security is aimed primarily at preventing, mitigating or eliminating the consequences of the onset of various life situations. Depending on the specific situation, the social function can be divided into protective, rehabilitation and compensatory sub-functions.

Protective subfunction is to protect citizens from the adverse consequences of life situations (illness, disability, old age, etc.), as well as from the consequences of the transition to a market economy (unemployment, etc.). This happens through the payment of pensions, allowances, material assistance, the provision of services, etc.

Rehabilitation subfunction consists in the restoration of the physical and other abilities of the disabled, their adaptation to work. It is carried out with the help of such types of support that help restore the ability to work of citizens and their involvement in labor activities (disability pensions, benefits for temporary incapacity for work, pregnancy and childbirth, employment and vocational training for disabled people, supplying them with prosthetic and orthopedic products and vehicles etc.).

Compensation subfunction - This is the reimbursement of lost earnings or income, as well as increased expenses in the event of loss of earnings or income, a decrease in the level of material security in connection with retirement to an old-age pension, disability, in the event of the loss of a breadwinner, in the event of the birth of a child, in case of an increase in retail prices for consumer goods, unemployment, etc.

V political function includes the link between social security and politics, especially social policy. Social security serves as a means by which the goals of social policy are realized. Its institutes and institutions contribute to the practical implementation of socio-political measures planned by the state. Social security plays an important role in solving a number of general tasks of social policy in the modern period: preventing a further decline in the living standards of the population, improving the material situation of its various groups and strata, reducing the growth of social tension in society.

Spiritual and ideological function social security is due to the relationship between social security and the spiritual and ideological sphere of society. Social security interacts both with the social sphere as a whole and with its components - various forms and levels of social consciousness, primarily with ideology, morality, and social psychology. Therefore, in the composition of this function, one can conditionally distinguish ideological, moral and socio-psychological subfunctions.

Ideological subfunction constitutes the relationship between social security and ideology. Ideology reflects the views of classes and strata of society on various aspects of life, including social security, actively influences its nature and essence. In turn, effective social security has a positive effect on the consciousness of people, strengthens their confidence in the state.

Moral subfunction covers the relationship between social security and ethical beliefs that exist in a given society. The ethical views of society on the attitude towards the needy, children, the elderly, and the disabled are essential here. Social security includes the provision of material assistance to economically inactive citizens, provision of families that have lost their breadwinner, assistance in raising children, etc. In addition, due to the moral subfunction, social security contributes to the strengthening of moral principles in society.

Socio-psychological subfunction based on the relationship between social security and social psychology. For a person, confidence in the future is of particular importance. Social security contributes to the realization of people's confidence in the future, their social security, thereby exerting a positive impact on the development of social psychology.

Demographic function implies the impact of social security on the demographic processes taking place in society. The state of social security depends on the demographic structure of the population, the nature of demographic processes. In turn, social security has an active positive impact on demographic processes. The content of the demographic function includes material incentives for the creation, development and strengthening of families, increasing the birth rate, etc.

The essence of social security functions

Social security as a special sphere that is included in the field of activity of state authorities, manifests its purpose in a number of functions. In the legal literature, it is customary for specialists to distinguish several main functions that reflect the essence and purpose of social security:

• The economic function of social security;
• The political function of social security;
• Demographic function of social security;
• Social, rehabilitation function of social security.

The economic function of social security is expressed by the fact that with its help the social security authorities are able to provide material assistance and support to citizens who find themselves in a difficult life situation and are not able to independently influence it to improve their conditions. Also, this function is to promote the effective and consistent development of social production as a whole, as well as the development of certain socially significant sectors - the national economy, the economic recovery of those zones that are of priority importance in the development of society as a whole.

The political function of social security is designed to facilitate the gradual convergence of the social level of various strata. This is very important in Russia, since the gap between the rich and poor strata of the population is catastrophically high, and the middle stratum is practically absent, therefore, there is no social cohesion between the above categories of citizens. Also, the political function implies the creation of conditions that will allow each person to provide a decent standard of living; its role is also very great in stabilizing social relations that are taking shape in the general sphere of social protection and social security of citizens.

The third function of social security is demographic. Its role is to stimulate the natural growth of the country's population, as well as to promote the reproduction of healthy, strong offspring, increase life expectancy, and reduce the mortality rate of the population through reforms in the field of health care and social services for citizens.

The socially rehabilitation function within the framework of social security is designed to organize conditions for meeting the specific needs of certain categories of citizens, which include elderly citizens, as well as disabled people (pensioners, persons with disabilities). The social and rehabilitation function is expressed in the fact that the responsible bodies and institutions, as well as individuals, are aimed at creating the most effective and favorable conditions that will help preserve the legal status of these citizens, as well as protect their health.

The role of social security in the development of society

As we noted earlier, the functions of social security are conditioned by the nature of this sphere, with their help, opportunities open up to influence society. There is a special system of ties between social security and society, and society can also influence social security. This impact is decisive, and specialists rely on it in choosing certain strategies for further development and creating conditions for social security and social protection of certain categories of citizens.

At the same time, there is also a goal of feedbacks: social security, due to its functionality, has a noticeable effect on the factors that, from the side of society and its constituent parts, determine it. In fulfilling these functions, social security is an active factor that plays a significant role in the development of society. today, many are unaware of the broad possibilities of social security. People criticize state authorities, but do not delve into the details of their activities in the field of social policy. This suggests that the functions are still being performed, but due to the lack of real and accessible information about them, the illusion of inaction and lack of outside help and support arises.

The impact on society from the authorities responsible for social security should be carried out in the form of an integrated, holistic system. At the same time, experts focus on the fact that each of the main spheres of human life (economic, political, social, spiritual) is affected by the corresponding function. Accordingly, as many spheres exist in human life today, so many functions are allocated within the framework of social security of citizens.

The peculiarities of the functions of social security are that some of them break down into subfunctions. For example, the distribution function today is represented by two subfunctions:

• security,
• production.

The essence of the security subfunction is that it is aimed at maintaining a stable, sufficient level of material well-being of persons for whom the allocated funds are the only source of subsistence.

As for the production subfunction, it includes mechanisms aimed at encouraging citizens to work, as well as to increase labor productivity and reproduction of the labor force as much as possible. Such measures are carried out through the creation of favorable conditions that will motivate people to find employment and fulfill their obligations in accordance with the concluded labor contract.

Remark 1

Thus, the functions of social security today are formed in accordance with the main spheres of human life. They are closely related to each other: without one of them the entire system of social security of citizens cannot exist.

Demographic and social (social-rehabilitation) functions of social security

The demographic function is realized through the impact of the social security system on many demographic processes - on the life expectancy of the population, population reproduction, stimulation of the birth rate or its containment.

Thus, the extremely low level of pension provision, which led to a sharp decrease in the consumption of pensioners, has become the reason for the high mortality rate among the elderly and the disabled.

The lack of an effective system of social assistance to families with children, of course, entails a significant decrease in the birth rate in the country. How it happens in practice! Consider, as an example of seniority. The previously effective law of the Russian Federation of November 20, 1990 "On State Pensions in the Russian Federation" provided for the inclusion in the total length of service of the period of care of an unemployed mother for each child under the age of three years and 70 days, but no more than 9 years in total ...

When consolidating such a rule, we were guided by the following. The biologically direct connection between the child and the mother is most closely preserved in two or three years of the child's life; the physical and moral health of the child is laid precisely during these years. Staying a child in a family is economically beneficial, since it does not require the costs of building new and maintaining existing preschool institutions, etc. By this, the state, including the period of caring for a child in the general work experience, recognized the special role of such an approach in solving the problem of simple reproduction population in Russia. Consequently, the presence of three children in the family was encouraged through the legal institutions of seniority and retirement pensions. This was supported by the then higher levels of benefits in connection with motherhood, fatherhood and childhood.

It is a different matter now. From January 1, 2002. When assigning retirement pensions, the period of care of one of the parents for each child is taken into account until the child reaches the age of 1.5 years, but no more than 3 years in total. The consequences of such a decision by the state are obvious. The effectiveness of this pension rate is questionable, given the current and future demographic situation in Russia. In addition, it is necessary to recognize the fact that the state system of social assistance to families with children is underdeveloped and does not meet modern requirements. As a result, this can lead to an even more significant decrease in the birth rate in the country. There is a decline in the role of the demographic function of social security and an underestimation of the possible consequences.

The social (social - rehabilitation) function of social security contributes to the maintenance of the social status of citizens in the event of various social risks (illness, disability, old age, death of the breadwinner, unemployment, poverty.) By providing available types of pensions and benefits, social services, benefits in order to maintain a decent living standards and prevention of impoverishment. In practice, it should be expressed, for example, in the following. As you know, disabled people find it difficult to get a job due to their limitations. Consequently, the state is obliged to create all kinds of conditions so that they could realize their residual working capacity. Through this function, the rehabilitation direction of social security is carried out. The goal of rehabilitation is to restore (in whole or in part) the full-fledged life activity of a person, which allows him to learn, work, communicate with other people, serve himself on his own, etc.

Along with the above-mentioned functions of social security, other functions are distinguished in the literature.

Social security has certain functions. They usually mean the external manifestation of the properties of an object. The presence of functions allows you to answer the questions about what is the meaning and purpose of social security in the life of society and the state.

In the legal literature, they mainly distinguish: economic, political, industrial, rehabilitation, demographic functions of social security.

Economic function social security consists of: a) the replacement of earnings or income related to work (or maintenance) to those persons who have lost it due to all kinds of life circumstances - due to age, disability, loss of a breadwinner, illness, unemployment, etc .; b) partial reimbursement of additional costs caused by various objective reasons - the birth and maintenance of a child, caring for young children and elderly citizens, disabled people, etc .; c) in providing assistance and support to citizens who find themselves in difficult life situations - poverty, orphanhood, forced resettlement, etc.

The source of funding for this function is funds that are specifically intended for social security. The implementation of the economic function is embodied in the redistribution of funds from the above sources. The practical specification of these funds is expressed in the types of social security provided to citizens - pensions, benefits, compensations, etc.

The sufficiency of funds in these sources and their constant maintenance is the main goal of the state. The economic basis of social security and the development of its future depend on the state of the volume of such funds. It is logical to assume that the more funds are available in these sources, the higher the amount of social payments will be. Unfortunately, their level currently does not meet the requirements of many international standards, for example, the ILO Convention (No. 102) on Minimum Standards of Social Security, 1952.

Hence follows the main task of the state - to create conditions under which society would be interested in replenishing financial sources. So, one of the ways by which this problem is solved is to create an optimal regime for paying insurance premiums, increasing their collection for all participants in market relations, regardless of their organizational and legal forms (organizations, individual entrepreneurs, etc.).

Social security is associated with social production, affects it. This influence makes it up production function. Outwardly, it is expressed in the fact that the right to many types of social security is conditioned by work, and the level of security often depends on its nature and the amount of remuneration for work. World experience also shows that as the principles of compulsory social insurance are being implemented more and more, this influence is growing, since the stimulating importance of social security for increasing labor productivity and professional skill of workers is increasing.

Social security also contributes to the timely withdrawal from social production of an aging workforce and persons who have lost the ability to work. For example, already in the name of the old-age insurance pension (until January 2015 it was called “labor pension”) we see the connection between payment and labor. It is the duration of work, expressed in the employee's insurance record, and, accordingly, the payment of insurance premiums that ultimately determine the right to a pension and its size. In other words, the right to a pension directly depends on the participation of citizens in labor activities, on their socially useful activities and compliance with other conditions established in legal norms.

To strengthen the production function of social security, it would be advisable to include in the insurance period, in the number of periods in which no insurance premiums were paid for employees, the preparation time for professional activity in the form of training in educational institutions of various types, especially when it comes to training blue-collar occupations. For such persons, insurance contributions can be established in the form of a fixed payment made from the state budget for pensions.

Political function allows the state to implement the main directions of social policy using means specific for social security. It, as a purposeful influence of the state on the living conditions of people in order to implement constitutional provisions, is carried out through measures of social protection and mainly through a part of its system - social security. So, in 1999, a new basis for the provision of social security in the form of state social assistance was introduced - poverty. A new subject of social security has appeared - citizens with an average per capita income below the subsistence level. According to various estimates, such citizens in Russia account for 12-13% of the total population. The number of people applying for such help is no more than one quarter of those in need. This testifies to the ineffectiveness of this method of fighting poverty. There are many reasons. The main one, in our opinion, is the following - the absence of a state system for ensuring income, regardless of the status of citizens.

The state of social peace in society depends on how effectively social security fulfills its political function. The social tension that exists in Russian society at the present stage indicates that the state of the Russian social security system does not yet fully meet the needs of the majority of the population.

Demographic function is implemented through the impact of the social security system on many demographic processes - on life expectancy of the population, population reproduction, stimulation of the birth rate or its containment. Thus, the low level of pension provision, leading to a sharp reduction in the consumption of pensioners, is the cause of high mortality among the elderly and the disabled, and an insufficiently effective system of social assistance to families with children entails a significant decrease in the birth rate in the country.

To overcome negative demographic trends, stimulate the birth rate and improve the quality of life of families with children, the program “Social support of citizens” for 2013 - 2020 ”and its subprogram“ Improving support for families and children ”were directed. It names the forms, methods and ways to ensure the implementation of the priorities of social policy in the field of population in general and financial support for motherhood, in particular. The solution of demographic problems also has in mind the Concept of long-term social and economic development of the Russian Federation for the period up to 2020, approved by the order of the Government of the Russian Federation of November 17. 2008 No. 1662 - b. In the last decade, normative legal acts have also appeared aimed at correcting the demographic situation in the country.

In general, the legislation on social security, confirming the effect of the demographic function of the considered branch of law, is aimed at:

Material incentives for the birth of children (for example, with the help of maternity (family) capital, payment of child benefits to large families);

Creation of conditions for women to combine the responsibilities of raising children with work (for example, this opportunity gives the mother the right to leave and benefits for pregnancy and childbirth, childcare);

Financial support for families with children, since with the appearance of children in the family, expenses increase, and incomes, as a rule, decrease due to the termination of work by one of the parents in connection with the need to take care of the child in the first years of life, or remain at the same level (for example, for this purpose regional benefits for children are being introduced, a number of social services are provided free of charge to families with children in the constituent entities of the Russian Federation;

Targeted support for low-income citizens, which, as a rule, include large families;

Early pension provision for old age in order to protect the health of older people employed in harmful and other unfavorable working conditions, pension payments to children of deceased parents.

Social (social-rehabilitation) function social security helps to maintain the social status of citizens in the event of various social risks (illness, disability, old age, death of the breadwinner, unemployment, poverty) by providing various types of material security, social services, benefits in order to maintain a decent standard of living and prevent impoverishment. In practice, it should be expressed, for example, as follows. As you know, disabled people find it difficult to get a job due to the various restrictions on health. Consequently, the state is obliged to create all possible conditions so that they could realize their residual working capacity. Through this function, the rehabilitation direction of social security is carried out, the purpose of which is to restore (in whole or in part) a full-fledged life activity of a person, which allows him to study, work, communicate with other people, serve himself, etc.

Along with the above functions of social security, other functions are also distinguished in the scientific literature, for example, protective and spiritual-ideological. Protective function, according to the authors, it is manifested in the fact that by providing social security to its citizens, society sets the task of protecting them in difficult life situations, helping in solving various problems (material, physical, psychological, age, etc.). It seems that there is no need to separately highlight the protective function of social security, since it is already incorporated in the target designation of this social phenomenon, manifests itself in other previously considered functions, and also due to the fact that social security is an integral part of social protection, as mentioned earlier (see paragraph 1.1 of this chapter).

Supporters of availability spiritual and ideological function social security, subdivide it into ideological, moral and socio-psychological subfunctions. It seems that it would be more correct in this case to talk about the moral and ethical function of social security, proceeding from the fact that the basis for the existence of the welfare state is based on moral (moral) principles. They are inherently part of the content of the principles that permeate social welfare relationships. Social security, as an external expression of the proper activity of the social state, implements in practice its moral principle, embodies its principles.

Using the example of the functions of social security, we see that the extent to which the state takes into account their presence, takes into account their influence on society, so much will depend not only on the success of economic and social reforms in the country, but also the future of Russia.

§ 1.3. Forms of social security

In the special literature, the forms of social security are considered in two ways: first, as a way of organizing it - the organizational and legal form; secondly, as a way to meet the needs of citizens.

The state social security system has two main organizational and legal forms of its implementation. These forms are subdivided with the help of specific features, which are customary to include the following: a) the way of accumulating funds in financial sources through which social security is provided; b) the circle of persons provided at the expense of financial sources; c) types of material support provided to a circle of persons at the expense of certain sources; d) types of social risks, the occurrence of which is associated with the emergence of the right to an appropriate type of social security; e) the system of bodies carrying out social security.

The main organizational and legal forms of social security include:

Compulsory social insurance;

Social security at the expense of appropriations from the state budget.

Compulsory social insurance as an organizational and legal form of social security received its legislative consolidation only with the adoption of the Federal Law of 16.07. 1999 No. 165-FZ "On the Basics of Compulsory Social Insurance" (hereinafter - the Law on the Basics of Social Insurance). It defines that “compulsory social insurance is a system of legal, economic and organizational measures created by the state aimed at compensating or minimizing the consequences of changes in the material and (or) social situation of working citizens, and in cases stipulated by the legislation of the Russian Federation, other categories of citizens due to reaching retirement age, disability, loss of a breadwinner, illness, injury, industrial accident or occupational disease, pregnancy and childbirth, childbirth (children), caring for a child under the age of one and a half years and other events established by the legislation of the Russian Federation on compulsory social insurance ".

Its specific features, through which compulsory social insurance is distinguished as an independent form of social security, can be characterized as follows.

1. The formation and accumulation of funds in financial sources, at the expense of which social security is provided in the order of compulsory social insurance, occurs at the expense of insurance contributions, which are obligatory transferred by employers for working citizens to extra-budgetary insurance funds for their future (and in some cases and members of their families) social security.

2. Persons subject to social security under the compulsory social insurance system include insured citizens, and in the event of their death, members of their families. Insured persons are Russian citizens, as well as foreign citizens and stateless persons working under labor contracts; persons who independently provide themselves with work; other categories of citizens who are recognized as insured in accordance with federal laws on specific types of compulsory social insurance.

3. The policyholders are organizations of any form of ownership, which are obliged to pay insurance premiums. The insurers are also the bodies of state executive power and local self-government, which are obliged, according to the legislation on specific types of compulsory social insurance, to pay insurance premiums.

4. The insurers are non-profit insurance organizations created in accordance with the legislation on specific types of compulsory social insurance. These include the Pension Fund of Russia (hereinafter referred to as the PFR), the Social Insurance Fund of the Russian Federation (hereinafter referred to as the FSS RF), the Federal Fund for Compulsory Medical Insurance of the Russian Federation (hereinafter referred to as the FFOMS RF).

5. The types of security provided to insured persons depend on the type of social risk and, accordingly, the purpose of each of them funds from a certain financial source. In the Law on the Fundamentals of Social Insurance, social insurance risk is defined as a presumed event, upon the occurrence of which compulsory social insurance is carried out. The following types of social insurance risks are legally established: the need to receive medical care; loss by the insured person of earnings (payments, benefits in favor of the insured person) or other income in connection with the occurrence of an insured event; additional expenses of the insured person or his family members in connection with the occurrence of the insured event. The aforementioned law also lists insured events - reaching retirement age, the onset of disability, loss of a breadwinner, illness, injury, industrial accident or occupational disease, pregnancy and childbirth, the birth of a child (children), caring for a child under the age of one and a half years and others. cases established by federal laws on specific types of compulsory social insurance.

In terms of ways of meeting the needs of citizens in old age, in case of disability, in case of impossibility to take care of oneself and in other cases in social security, there are cash payments and in-kind payments (in-kind support). Cash payments include various types of pensions and benefits, compensation payments. "Natural" provision is sanatorium treatment, childcare, social services, dietary food, medical care, etc.

The types of social security, carried out at the expense of compulsory social insurance funds, include: payment by a medical organization of the costs associated with providing the insured person with the necessary medical care; old-age, disability, survivor's insurance pensions; insurance payments in connection with an industrial accident and occupational disease, payment of additional costs for medical rehabilitation, spa treatment, social and vocational rehabilitation; benefits for temporary incapacity for work, pregnancy and childbirth, for caring for a child until he reaches one and a half years; one-time allowances for women registered with medical organizations in the early stages of pregnancy, at the birth of a child, for burial; other types of insurance coverage established by federal laws on specific types of compulsory social insurance.

Compulsory social insurance as a systemic education consists of several subsystems. They are: 1) compulsory pension insurance; 2) compulsory social insurance in case of temporary disability and in connection with motherhood; 3) compulsory social insurance against industrial accidents and occupational diseases; 4) compulsory health insurance.

Currently, there is no single body of compulsory social insurance from which all types of security covered by this system would be provided. For this reason, each social non-budgetary fund, which was discussed above, makes "its" insurance costs. So, the Pension Fund of Russia pays insurance pensions, the Social Insurance Fund of the Russian Federation manages the funds intended for the benefits listed above and insurance compensation in case of industrial accidents and occupational diseases, the Federal Compulsory Medical Insurance Fund - equalizes the possibilities of the regions of the country for medical treatment and services to the population.

State social insurance must be distinguished from state personal insurance. Their differentiation is carried out, mainly, according to the contingents provided, the types and conditions for the provision of material support. For example, military personnel are subject to government personal insurance. In the event of injury (or his death), he (or his family) is paid insurance sums from the state budget. Consequently, this type of insurance is not included in the state social insurance system.

Social security at the expense of appropriations from the state budget - This is a system of material support and social services for certain categories of citizens that are not subject to compulsory social insurance, and the provision of certain types of social security to the entire population, regardless of belonging to certain categories of citizens at the expense of budgetary allocations.

At the expense of budgetary allocations, pensions are provided for officers, warrant officers, warrant officers of the Ministry of Defense of the Russian Federation and some other categories of persons for length of service, for disability, and for their families in case of loss of a breadwinner. They are also given various types of social benefits established by law.

At the expense of the state budget, some benefits are paid to citizens as members of society, for example, one-time benefits for the birth of a child to non-working citizens; social allowance for burial; compensation payments to students for meals; benefits for refugees and internally displaced persons, etc. In addition, at the expense of these funds, many types of social services are provided in social service institutions; vocational training and rehabilitation of disabled people, etc. (For details, see the Special part of this textbook).

The formation of the foundations of a market economy, the transition to new socio-economic relations in Russia gave rise to a new phenomenon - poverty. Naturally, the emergence of such categories of poor citizens (socially weak strata of the population) made it necessary to provide them with appropriate material assistance. Such support is established by the Federal Law of 17.07.1999 No. 178-FZ "On State Social Assistance", and persons in need of it are defined as low-income families or low-income citizens living alone. The purpose of such assistance is to maintain the standard of living of low-income citizens (families) whose average per capita income is below the subsistence level established in the corresponding constituent entity of the Russian Federation.

Social security at the expense of allocations from the state budget as a material security system consists of three relatively independent subsystems:

social security of special contingents of citizens who are in government or military service and other service equivalent to them;

social security of certain categories of persons without regard to their work;

state social assistance to citizens in connection with poverty.

In the literature of recent years, a mixed form of social security is distinguished. It is understood as the simultaneous use of both organizational and legal systems of social security in relation to certain categories of citizens, for example, civil servants, deputies, etc.

Social security is carried out not only at the centralized level, but also at the regional and local levels. In general, we can say that they represent a form of additional material security, in addition to payments of various types of social security established by federal legislation. At the expense of the regional budget's own funds, the state authorities of the constituent entity of the Russian Federation establish either increased amounts (in the form of additional payments) of social payments (pensions, benefits, compensation payments, etc.) established by federal legislation, or introduce new types of social security.

Of course, these organizational and legal forms of social security can be modified, supplemented depending on the specific social and economic conditions of the development of society at a certain stage of its development.

§ 1.4. Financial Foundations of Social Security

As can be seen from the previous paragraphs, the main sources of social security are funds from social extra-budgetary funds (the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Fund for Mandatory Medical Insurance) and allocations from the budgetary system of the Russian Federation.

According to Art. 6 of the Budget Code of the Russian Federation (hereinafter - the BC RF) budgetary appropriations are the maximum amount of funds provided for in the corresponding financial year for the fulfillment of budgetary obligations. One of the types of budgetary appropriations are appropriations for social security of the population(Article 69 of the BC RF). Taking into account the structure of the budgetary system, which is provided for by Art. 10 of the RF BC, it is appropriate to clarify that budgetary allocations for social security come from the budgets of all levels - from federal to municipal.

Particular attention should be paid to compulsory social insurance funds, since their formation is of certain difficulty.

The Law on the Fundamentals of Social Insurance establishes a financial system of compulsory social insurance, according to which funds from the budgets of funds of specific types of insurance are not included in the budgets of all levels (i.e., they are autonomous) and are not subject to withdrawal.

The named law defines the sources of income to the budgets of funds for specific types of compulsory social insurance. They are:

1) insurance premiums;

2) interbudgetary transfers from the budgets of the budgetary system of the Russian Federation in cases stipulated by the legislation of the Russian Federation;

3) penalties and interest;

4) monetary funds reimbursed to insurers as a result of recourse claims against the insured persons responsible for causing harm;

5) income from the placement of temporarily free funds of compulsory social insurance;

6) other receipts that do not contradict the legislation of the Russian Federation.

Since January 2017, there have been changes in the legislation on insurance contributions for compulsory social insurance, in accordance with which their administration was transferred to the tax authorities, with the exception of insurance contributions for compulsory social insurance against industrial accidents and occupational diseases, the collection of which is still for the Social Insurance Fund of the Russian Federation.

Chapter 34 of Part II of the Tax Code of the Russian Federation (hereinafter - the Tax Code of the Russian Federation) establishes payers of insurance premiums, objects of taxation with insurance premiums and amounts not subject to insurance premiums, the basis for calculating insurance premiums, rates of insurance premiums, etc.

In accordance with the Tax Code of the Russian Federation, payers of insurance contributions are all policyholders who are determined by federal laws on specific types of compulsory social insurance.

All payers can be divided into two categories. The first includes persons who make payments and other remuneration to individuals (organizations; individual entrepreneurs; individuals who are not individual entrepreneurs) - i.e. payers who pay insurance premiums for persons employed by them. The second group includes those who do not make payments and other remuneration to other individuals (individual entrepreneurs, lawyers, mediators, notaries engaged in private practice, arbitration managers, appraisers, patent attorneys and other persons engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation) - i.e. payers who pay insurance premiums for themselves. In accordance with this division, objects of taxation with insurance premiums are also differentiated (Article 420 of the Tax Code of the Russian Federation). So, for organizations and individual entrepreneurs making payments and other remunerations to individuals, the object of insurance premiums is payments and other remunerations paid within the framework of labor relations and under civil law contracts, the subject of which is the performance of work and the provision of services (see Art. . 702, 779 of the Civil Code of the Russian Federation); contracts of author's order in favor of authors of works (see Art. 1288 of the Civil Code of the Russian Federation); under agreements on the alienation of the exclusive right to the results of intellectual activity, publishing licensing agreements, licensing agreements on the granting of the right to use the results of intellectual activity (see Articles 1255, 1287 of the Civil Code of the Russian Federation), etc.

For payers of insurance contributions - individuals who are not recognized as individual entrepreneurs, the object of taxation with insurance premiums is recognized as payments and other remuneration under labor contracts (contracts) and under civil law contracts, the subject of which is the performance of work, the provision of services in favor of individuals. An exception is the remuneration that these payers pay to lawyers, notaries and other persons who are classified by the Tax Code as the second category of payers of insurance premiums (see subparagraph 2 of paragraph 2 of article 420 of the Tax Code of the Russian Federation). For this category of payers, the object of taxation with insurance premiums is an entrepreneurial or other professional activity. They have their own rules for determining the amount of the insurance premium. If for persons paying remuneration to individuals, the same amount of the insurance rate is established as a percentage of the payments that they make, then for persons who pay insurance premiums for themselves, the amount of insurance premiums is set in a fixed amount, the amount of which depends on the amount of income applied tax regimes, etc. (see article 430 of the Tax Code of the Russian Federation).

For payers who make payments in favor of individuals, within the framework of pension insurance, insurance in case of temporary disability and in connection with maternity, all types of payments for which insurance premiums are charged are accounted for in total at the end of each calendar month on an accrual basis for the billing period - calendar year. Accounting is made in relation to each individual for whom insurance premiums are paid.

For such payers of insurance premiums, limit values ​​of the base for calculating insurance premiums for compulsory pension insurance and insurance in case of temporary disability and in connection with maternity. At the same time, the size of the maximum base is established for each type of insurance. It is indexed annually in accordance with the rules established by the Tax Code (clauses 4 - 5 of article 421 of the Tax Code of the Russian Federation). The marginal base for calculating insurance contributions is used to determine the value of the pension coefficient, which will be discussed in the chapter on insurance pensions, and in compulsory social insurance in case of temporary disability and in connection with maternity - to determine the maximum amount of benefits for temporary disability and pregnancy and childbirth.

Insurance premium rates are set separately for each type of compulsory social insurance as a percentage of the marginal base for calculating insurance premiums.

For payers making payments and other remuneration to individuals on compulsory pension insurance, the insurance premium rate is set as follows:

Within the limits established for the billing period, the maximum value of the base for calculating insurance premiums for this type of insurance - 22%:

Over the established limit base - 10%.

For compulsory social insurance in case of temporary disability and in connection with motherhood the insurance premium rate is set only within the established limit value of the base for calculating insurance premiums and amounts to 2.9%.

On the compulsory health insurance the tariff is 5.1%. The maximum size of the base for calculating insurance premiums for this type of insurance is not established.

The Tax Code of the Russian Federation (Art. 427) provides for a number of payers with reduced rates of insurance contributions for pension insurance, insurance, insurance in case of temporary disability and in connection with maternity, as well as for compulsory medical insurance. This is due to the importance of the type of economic activity (for example, food production; clothing production; production of medicines and materials used for medical purposes, education, health care activities, etc.), the use of special tax regimes (unified agricultural tax, simplified system taxation, single tax on imputed income, etc.).

For a number of payers, it is established additional insurance premium rate for compulsory pension insurance ... This applies to those payers who employ workers who are entitled to early retirement pension due to working conditions. The additional tariff for underground works, hot workshops and hazardous working conditions is 9%; for all other employees entitled to early retirement (with the exception of pedagogical and medical workers and persons engaged in creative activities) the additional tariff is 6%, and when applying a special assessment of working conditions from 2 to 8% - depending on the class of conditions labor.

As already noted, for payers of insurance contributions who do not make payments to individuals, the tariff will depend on the amount of income, the method of paying taxes, etc. These payers pay insurance contributions for two types of compulsory social insurance - compulsory pension insurance and health insurance. They pay insurance contributions for compulsory social insurance in case of temporary disability and in connection with maternity if they voluntarily entered into a relationship on this type of insurance (see clause 3 of article 2 of the Federal Law of December 29, 2006, No. 255- Federal Law "On compulsory social insurance in case of temporary disability and in connection with motherhood").

On the compulsory social insurance against industrial accidents and occupational diseases insurance premium rates are established by a special federal law. Currently, the Federal Law of December 31, 2017 No. 484-FZ "On insurance rates for compulsory social insurance against industrial accidents and occupational diseases for 2018 and the planned period of 2019 and 2020".

The approach to determining the rate for this type of insurance is different. Here, the size of the insurance rate depends on the class of professional risk, to which the type of economic activity, which the payer of insurance premiums is engaged in, is assigned to. The occupational risk class is defined as the level of occupational injuries, occupational morbidity and expenses for insurance coverage, which has developed according to the types of economic activities of the insured.

Since the introduction of compulsory social insurance against industrial accidents and occupational diseases, all Russian organizations have been grouped according to occupational risk classes in accordance with the current Rules for classifying types of economic activity as occupational risk, approved by the RF Government decree of 01.12.2005. No. 713.

32 classes of occupational risk have been established. The insurance rate is determined as a percentage of the amounts of payments and other remunerations accrued in favor of the insured persons within the framework of labor relations and civil law contracts, the subject of which is the performance of work and / or the provision of services, the author's order agreement and included in the base for calculating insurance premiums in accordance with Art. 20.1. Federal Law of 24.07.1998, No. 125-FZ "On compulsory social insurance against industrial accidents and occupational diseases."

The range of the insurance rate is from 0.2 for the first class to 8.5% for the 32nd class of professional risk. It increases in proportion to the increase in the degree of risk to which the main activity of the enterprise (organization) is attributed. All these parameters are established by law.

Federal laws on specific types of compulsory social insurance determine circle of faces, which are subject to their effect and for which it is necessary to pay insurance premiums. As a rule, insurance premiums are paid in all compulsory social insurance systems. for busy citizens. These include citizens of the Russian Federation, foreign citizens and stateless persons who work under labor contracts, persons who independently provide themselves with work, or other categories of citizens whose relations on compulsory social insurance arise in accordance with federal laws on specific types of compulsory social insurance or in accordance with the legislation of the Russian Federation on taxes and fees.

In this regard, it should be noted that in the system of compulsory health insurance, insured persons are not only employed citizens and the self-employed population, for whom employers-insurers or individual entrepreneurs themselves, etc. are payers of insurance premiums, but also non-working citizens. In accordance with Art. 10 of the Federal Law of November 29, 2010. No. 326-FZ "On compulsory health insurance in the Russian Federation" the following non-working citizens are considered to be insured: children from the day of birth until they reach the age of 18; non-working pensioners; persons enrolled in full-time education in professional educational institutions and educational institutions of higher education; unemployed citizens, etc. Payment of insurance premiums for the unemployed population is carried out by the authorized executive body of the constituent entity of the Russian Federation at the expense of budgetary funds. The amount and procedure for calculating the insurance premium for compulsory health insurance is established in a fixed amount by a special law, which is the Federal Law of 30.11.2011. No. 354-FZ "On the amount and procedure for calculating the insurance premium rate for compulsory medical insurance of the non-working population." Currently, the tariff is 18 864.6 rubles.

As can be seen from the above, funds for compulsory social insurance are formed from the insurance contributions of the payers of these contributions, determined by the current legislation on taxes and fees, as well as by the Federal Law on insurance rates for compulsory social insurance against industrial accidents and occupational diseases for the corresponding the financial year, sources of cash receipts determined by federal laws on specific types of insurance, as well as subsidies from the budgets of the budgetary system of the Russian Federation in cases stipulated by law.

These funds are intended for the implementation of the constitutional rights of citizens to social security by age, in case of illness, disability, loss of a breadwinner, birth and upbringing of children, health care, free medical care, etc.

The spending of these funds is allowed only for the purposes determined by federal laws on specific types of compulsory social insurance and federal laws, which approve the budgets of the respective funds for the next financial year.

The operational management of these funds is carried out by insurers for a specific type of compulsory social insurance.

The Pension Fund of Russia was created in accordance with the decree of the Supreme Soviet of the Russian Federation of December 22, 1990. No. 442-1 to ensure state management of pension finance in the Russian Federation. In accordance with the Regulations on the Pension Fund of the Russian Federation, it is an independent financial and credit institution operating on the basis of the legislation of the Russian Federation. The regulation establishes that the PFR and its funds are in the state ownership of the Russian Federation, are not part of the budgets, and other funds are not subject to seizure. The regulation establishes: the functions of the FIU; sources of formation of funds and directions of their spending; organizational structure of the fund, functions of the fund management apparatus.

The Social Insurance Fund of the Russian Federation acts on the basis of the Regulations, in accordance with which it is a specialized financial and credit institution under the Government of the Russian Federation. The funds in the operational management of the Fund are federal property, they are not included in the budgets of the corresponding levels, and other funds are not subject to withdrawal. The regulation fixes the organizational structure of the FSS; its functions; main tasks; sources of formation and directions of spending money; the structure of the fund's board, functions of the management team.

The Federal Compulsory Medical Insurance Fund was created to implement the state policy in the field of compulsory medical insurance of citizens as an integral part of state social insurance. The MHIF is an independent state non-profit financial institution operating on the basis of the current legislation of the Russian Federation and the Charter. Among the powers enshrined in the Charter for the MHIF is participation in the development of a program of state guarantees for free provision of medical care to citizens of the Russian Federation, equalization of financial conditions for the activities of territorial funds within the framework of the basic program of compulsory medical insurance. The property of the MHIF is federal property and is assigned to the fund on the basis of operational management. The Charter approved the structure of the management bodies of the Fund, issues related to the competence of the Management Board of the Fund.

Control questions

2. What is included in the concept of "social protection of the population"?

3. The totality of what groups of social relations is social security?

4. What are the main functions of social security?

5. Expand the content of social security functions.

6. What are the main organizational and legal forms of social security.

7. What are the grounds for distinguishing between compulsory social insurance and security at the expense of funds (appropriations) from the state budget?

8. Name the sources of the formation of funds in the social security system.

9. Name the normative legal acts governing the procedure for the formation of financial resources in off-budget funds.

10. Who is the payer of insurance contributions to compulsory social insurance funds?

11. Where are the compulsory social insurance funds accumulated and who manages them?

12. Who is subject to compulsory social insurance?

13. Do the types of security at the expense of compulsory social insurance and budgetary allocations coincide?