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The concept of social insurance. Insurance: essence, functions, forms, concept of insurance and types of insurance. The concept and types of social insurance Compulsory social insurance concept principles subjects

Compulsory social insurance is carried out in our country, which complies with the generally recognized principles and norms of international law. Compulsory social insurance is a part of the state system of social protection of the population, the specifics of which are insurance of working and non-working citizens carried out in accordance with federal law against a possible change in material and (or) social status, including due to circumstances beyond their control.

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 status of working citizens, and in cases provided for by the legislation of the Russian Federation, other categories of citizens due to their recognition as unemployed, labor injury or occupational disease, disability, illness, injury, pregnancy and childbirth, loss of a breadwinner, as well as the onset of old age, the need to receive medical care, sanatorium treatment and the onset of other social insurance risks established by the legislation of the Russian Federation, subject to compulsory social insurance.

Regulates relations in the system of compulsory social insurance Federal Law of July 16, 1999 No. 165-FZ “On the Basics of Compulsory Social Insurance”, but this Law does not apply to compulsory state insurance, which is regulated by special legislation of the Russian Federation. The law defines:

legal status of subjects of compulsory social insurance;
grounds for the emergence and procedure for exercising their rights and obligations;
responsibility of subjects of obligatory social insurance;
establishes the foundations of state regulation of compulsory social insurance.

The Law “On the Fundamentals of Compulsory Social Insurance” establishes the basic principles for the implementation of compulsory social insurance.

The main principles for the implementation of compulsory social insurance are:

the stability of the financial system of compulsory social insurance, ensured on the basis of the equivalence of insurance coverage and insurance premiums;
the universal mandatory nature of social insurance, the availability for insured persons to implement their social guarantees;
state guarantee of observance of the rights of insured persons to protection against social insurance risks and fulfillment of obligations under compulsory social insurance, regardless of the financial situation of the insurer;
state regulation of the system of compulsory social insurance;
parity of participation of representatives of subjects of compulsory social insurance in the governing bodies of the system of compulsory social insurance;
obligatory payment by insurers of insurance contributions to the budgets of funds of specific types of compulsory social insurance;
responsibility for the targeted use of compulsory social insurance funds;
ensuring supervision and public control;
autonomy of the financial system of compulsory social insurance.

Article 3. Basic concepts and terms used in this Federal Law

For the purposes of this Federal Law, the following concepts and terms are used:

insurance premium - a mandatory payment for compulsory social insurance;

insurance premium rate - the rate of the insurance premium established for a specific type of compulsory social insurance from the accrued wages for all reasons (income) of the insured persons;

social insurance risk - an expected event that entails a change in the material and (or) social status of working citizens and other categories of citizens, in the event of which compulsory social insurance is carried out;

insured event - an event representing the realization of a social insurance risk, with the onset of which the insurer, and in some cases established by federal laws, also the insured, is obliged to provide security for compulsory social insurance;

compulsory social insurance security (hereinafter referred to as insurance coverage) - the fulfillment by the insurer, and in some cases established by federal laws, also by the insured of its obligations to the insured person upon the occurrence of an insured event through insurance payments or other types of security established by federal laws on specific types of compulsory social insurance;

insurance experience - the total length of time for paying insurance premiums and (or) taxes;

means of compulsory social insurance - funds and property that are in the operational management of the insurer of specific types of compulsory social insurance.

3. Legal basis for compulsory social insurance.

One of the forms of compulsory insurance, in which insurance relations arise by virtue of law, is compulsory social insurance.

The general legal basis for the implementation of compulsory social insurance is the Law of the Russian Federation of July 16, 1999 No. 165-FZ “On the Basics of Compulsory Social Insurance”1, Federal Law of December 15, 2001 No. 167-FZ “On Compulsory Pension Insurance in the Russian Federation 2, Law of the Russian Federation of June 28, 1991 No. 1499-1 “On medical insurance of citizens in the Russian Federation”3, Federal Law of July 24, 1998 No. 125-FZ “On compulsory social insurance against accidents at work and occupational diseases"4.

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 social status of working citizens, and in cases provided for by the legislation of the Russian Federation, other categories of citizens due to their recognition as unemployed, labor injury or occupational disease, disability, illness, injury, pregnancy and childbirth, loss of a breadwinner, as well as the onset of old age, the need to receive medical care, sanatorium treatment and the onset of other social insurance risks established by the legislation of the Russian Federation, subject to compulsory social insurance.

Compulsory social insurance is an integral part of the state policy for the protection of the population. Its legal base consists of the norms of financial, labor, civil law, social security law. The fundamental law is the Federal Law "On the Fundamentals of Compulsory Social Insurance" dated July 16, 1999, as well as other federal laws and by-laws, laws and by-laws of the constituent entities of the Russian Federation on specific types of compulsory social insurance.

Compulsory social insurance in the Russian Federation should be based on the following principles:

Stability of the financial system of compulsory social insurance, achieved by the equivalence of insurance coverage and insurance premiums;

The universal mandatory nature of social insurance, the availability for insured persons to implement their social guarantees;

State guarantee of observance of the rights of insured persons to protection against social insurance risks and fulfillment of obligations under compulsory social insurance, regardless of the financial situation of the insurer;

State regulation of the system of compulsory social insurance;

Parity of participation of representatives of subjects of compulsory social insurance in the governing bodies of the system of compulsory social insurance;

Mandatory payment by insurers of insurance contributions to the budget of funds of specific types of compulsory social insurance;

Responsibility for the targeted use of compulsory social insurance funds;

Ensuring supervision and public control;

Autonomy of the financial system of compulsory social insurance.

Depending on the nature of the event (insurance risk) that entails a change in the material and (or) social status of working citizens and other categories of citizens, and in the event of which social insurance is provided, they are divided into the following types:

Need for medical attention;

Temporary disability;

Labor injury and occupational disease;

Motherhood;

Disability;

The onset of old age;

Loss of a breadwinner;

Recognition as unemployed;

Death of the insured person or disabled members of his family who are dependent on him.

Each type of social insurance risk corresponds to a certain type of insurance coverage, i.e. fulfillment by the insurer of its obligations to the insured person upon the occurrence of an insured event through insurance payments or other types of security established by the legislation on specific types of compulsory social insurance. The legislator refers to the types of insurance coverage:

1) payment to a medical institution of expenses related to the provision of the necessary medical care to the insured person;

2) old-age pension;

3) disability pension;

4) survivor's pension;

5) allowance for temporary disability;

6) benefit in connection with work injury and occupational disease;

7) allowance for pregnancy and childbirth;

8) monthly allowance for caring for a child until he reaches the age of one and a half years;

9) unemployment benefit;

10) a one-time allowance for women registered with medical institutions in the early stages of pregnancy;

11) a one-time allowance for the birth of a child;

12) allowance for sanatorium treatment;

13) social benefit for burial;

14) payment for vouchers for sanatorium treatment and health improvement of employees and their families.

The subjects of compulsory social insurance are:

insurers - organizations, as well as citizens, obliged in accordance with federal laws on specific types of compulsory social insurance to pay insurance premiums (mandatory payments). The policyholders include both executive authorities and local governments, which are obliged in accordance with federal laws to pay insurance premiums;

insurers - non-profit organizations created in accordance with federal laws on specific types of compulsory social insurance to ensure the rights of insured persons under compulsory social insurance in the event of insured events;

insured persons - citizens of the Russian Federation, as well as foreign citizens and stateless persons working under employment contracts, self-employed persons, or other categories of citizens who have compulsory social insurance relations in accordance with federal laws on specific types of compulsory social insurance.

Relations on compulsory social insurance develop between the named subjects. The legislator specifically talks about the moment of occurrence of these relations. So, for the insured (employer), these relations arise from the moment the employment contract is concluded with the employee; for other policyholders - from the moment of their registration by the insurer, and for the insurer - from the moment of registration of the insured. In turn, for insured persons, the moment of occurrence of these relations is the conclusion of an employment contract with the employer; for persons who independently provide themselves with work, and other categories of citizens - the payment by them or for them of insurance premiums.

The insured persons are endowed with rights and obligations accordingly. In particular, they have the right to timely receive insurance coverage, to participate in the management of compulsory social insurance, and to protect their rights. Insured persons are obliged to pay insurance premiums, if it is provided for by law, as well as to present to the insurer in a timely manner the documents that serve as the basis for the appointment and payment of insurance coverage.

Insurers have the right to check the submitted documents, appoint and conduct an examination to verify the occurrence of an insured event, collect arrears on insurance premiums from insurers, grant them a deferral of payment of insurance premiums and other rights. The duties assigned to insurers include ensuring the collection of insurance premiums, timely payment of insurance coverage, preparation of justification for tariffs, registration of insurers, free consultation on compulsory social insurance, as well as other duties.

Insurers, as independent subjects of these relations, are also entitled to participate through their representatives in the management of compulsory social insurance, receive free information and advice on insurance issues, enjoy benefits and deferment of payment of insurance premiums, and protect their rights. The obligations of policyholders include registration and deregistration with the insurer within the time limits specified by law, payment of insurance premiums, presentation of documents and information necessary for the insurer, payment of certain types of insurance coverage to insured persons upon the occurrence of insured events.

Disputes arising on issues of compulsory social insurance are resolved in the following order. The policyholder or the insured person may send a written application on controversial issues to the insurer, who must consider this application within ten working days from the date of its receipt and notify the applicant in writing about the decision taken within five working days after consideration of such an application. In case of disagreement with the decision taken, the dispute is subject to resolution in higher instances or in court.

In the Federal Law “On the Fundamentals of Compulsory Social Insurance”, the legislator not only defines this type of insurance as a system of measures taken by the state in order to compensate citizens for various kinds of social consequences associated with the onset of social insurance risks, but also notes the need for state management of the compulsory social insurance system. State administration is entrusted to the Government of the Russian Federation, which creates insurers who carry out compulsory social insurance.

Zakharov and Tuchkova believe that social security is carried out in certain organizational and legal forms, one of which is state social insurance. The ILO Social Security Minimum Standards Convention No. 102 (1952) refers to social security systems of social security, whether established by the state, controlled by public authorities or carried out in accordance with established standards as a result of the joint actions of employers and workers (art. 6). Therefore, state social insurance is a compulsory social security system for an employee. The essence of social insurance lies in the distribution of the social risk of loss or reduction of earnings due to circumstances beyond the control of the employee to employers and the employees themselves, who forcibly deduct insurance payments to targeted social insurance funds. At the same time, the classical systems of state social insurance guarantee the insured the provision of material benefits (pensions, benefits, other services) on the principle of comparing them with the amounts paid to insurance funds. Zakharov M.L., Tuchkova E.G. Russian social security law: Textbook. -- M * Publishing house BEK, 2001. - p. 21

Compulsory social insurance, according to M.V. Filippova, the leading form of social security, the importance of which is especially great in the conditions of market relations.

Social insurance arose in the last quarter of the 19th century. due to the spread of wage labor. In conditions when the earnings of workers became the only source of livelihood, its loss turned into a disaster not only for the worker, but also for his dependents. This made me think about ways to prevent the negative consequences of losing income. This form has become state-compulsory insurance, in which all employees or some of their categories are subject to compulsory insurance in special insurance institutions, the operation of which is subject to special regulation.

The first extensive insurance system was created in Germany by the Bismarck government: in 1883 insurance was introduced in case of illness, in 1884 - insurance against industrial accidents, in 1889 - insurance in case of disability and old age. Social Security Law: Textbook / Ed. M.V. Filippova. - M.: Jurist, 2006. - p. 28

Federal Law No. 165-FZ of July 16, 1999 "On the Fundamentals of Compulsory Social Insurance" defines compulsory social insurance as part of the state system of social protection of the population, which is a system of legal, economic and organizational measures created by the state aimed at compensating or minimizing the consequences of a change material and (or) social status of working citizens, and in cases provided for by the legislation of the Russian Federation, other categories of citizens due to their recognition as unemployed, industrial injury or occupational disease, disability, illness, injury, pregnancy and childbirth, loss of a breadwinner, as well as the onset of old age , the need to receive medical care, sanatorium treatment and the onset of other social insurance risks established by the legislation of the Russian Federation, subject to compulsory social insurance.

compulsory social insurance pension

1. The concept and principles of implementation of compulsory social insurance

1) the legal status of subjects of compulsory social insurance;

2) grounds for the emergence and procedure for exercising their rights and obligations;

3) liability of subjects of compulsory social insurance;

4) establishes the bases of state regulation of compulsory social insurance.

The Law “On the Fundamentals of Compulsory Social Insurance” establishes the basic principles for the implementation of compulsory social insurance. The main principles for the implementation of compulsory social insurance are:

1) the stability of the financial system of compulsory social insurance, ensured on the basis of the equivalence of insurance coverage and insurance premiums;

2) the universal mandatory nature of social insurance, the availability for insured persons to implement their social guarantees;

3) state guarantee of observance of the rights of insured persons to protection against social insurance risks and fulfillment of obligations under compulsory social insurance, regardless of the financial situation of the insurer;

4) state regulation of the system of compulsory social insurance;

5) parity of participation of representatives of subjects of compulsory social insurance in the management bodies of the system of compulsory social insurance;

6) obligatory payment by insurers of insurance premiums to the budgets of funds of specific types of compulsory social insurance;

7) responsibility for the targeted use of compulsory social insurance funds;

8) ensuring supervision and public control;

9) autonomy of the financial system of compulsory social insurance.

2. Insurance coverage in the field of compulsory social insurance

The Law "On the Fundamentals of Compulsory Social Insurance" also determined types of insurance coverage for compulsory social insurance, such as:

1) payment to a medical institution of expenses related to the provision of necessary medical care to the insured person;

2) old age pension;

3) disability pension;

4) survivor's pension;

5) allowance for temporary disability;

6) benefit in connection with work injury and occupational disease;

7) allowance for pregnancy and childbirth;

8) monthly allowance for caring for a child until he reaches the age of one and a half years;

9) unemployment benefit;

10) a one-time allowance for women registered with medical institutions in the early stages of pregnancy;

11) a one-time allowance for the birth of a child;

12) allowance for sanatorium treatment;

13) social benefit for burial;

14) payment for vouchers for sanatorium treatment and health improvement of employees and their families.

The Law “On the Fundamentals of Compulsory Social Insurance” provides that specific types of compulsory social insurance (for working and non-working citizens) should be determined by federal laws and other regulatory legal acts of the Russian Federation adopted in accordance with them, as well as laws and regulatory legal acts of the constituent entities of the Russian Federation. Such laws and regulations shall establish:

1) specific types of compulsory social insurance;

2) the circle of persons subject to compulsory social insurance and entitled to insurance coverage;

3) conditions of appointment and the amount of insurance coverage;

4) liability of subjects of compulsory social insurance;

5) other conditions of such insurance.

An example of a specific type of compulsory social insurance is compulsory social insurance against industrial accidents and occupational diseases in accordance with the Federal Law “On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases”. This Law establishes in the Russian Federation the legal, economic and organizational foundations for compulsory social insurance against industrial accidents and occupational diseases and determines the procedure for compensation for harm caused to the life and health of an employee in the performance of duties under an employment contract (contract) and in other cases established by the Law. The law provides:

1) ensuring the social protection of the insured and the economic interest of the subjects of insurance in reducing occupational risk;

2) compensation for harm caused to the life and health of the insured in the performance of his duties under an employment contract (contract) and in other cases established by the Federal Law, by providing the insured in full with all necessary types of insurance coverage, including payment of expenses for medical, social and vocational rehabilitation;

3) ensuring preventive measures to reduce industrial injuries and occupational diseases.

An integral part of state social insurance is compulsory health insurance. The law establishing this type of compulsory social insurance is the Law of the Russian Federation dated June 28, 1991 No. 1499-I “On health insurance of citizens in the Russian Federation”.

The state manages the system of compulsory social insurance in accordance with the Constitution of the Russian Federation and the legislation of the Russian Federation. Compulsory social insurance is carried out by insurers created by the Government of the Russian Federation in accordance with federal laws on specific types of compulsory social insurance.

The organizational and legal form of insurers is determined by the federal law on a specific type of compulsory social insurance. Insurers carry out operational management of the means of compulsory social insurance, which are federal state property. The state exercises control over the system of compulsory social insurance.

The state has created a financial system of compulsory social insurance, part of which is the established budget fund, formed from certain sources.

Sources of cash receipts in the budgets of compulsory social insurance are:

1) insurance premiums, which are transferred by insurers-employers;

2) subsidies, other funds of the federal budget, as well as funds of other budgets in cases provided for by the legislation of the Russian Federation;

3) fines and penalties;

4) funds reimbursed to insurers as a result of recourse claims against insured persons liable 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.

The budgets of funds for specific types of compulsory social insurance are approved by federal laws for each regular financial year. An example is the Federal Law of December 22, 2005 No. 173-FZ “On the budget of the Social Insurance Fund of the Russian Federation for 2006”.

Draft federal laws on the budgets of funds for specific types of compulsory social insurance for the next financial year are submitted to the State Duma by the Government of the Russian Federation in accordance with the procedure established by federal law.

A feature of the budgets of compulsory social insurance funds is that they are not part of the federal budget, the budgets of the constituent entities of the Russian Federation and local budgets. Misappropriation of funds from the budgets of compulsory social insurance is not allowed. The responsibility of officials who allowed the misappropriation of these funds in accordance with the legislation of the Russian Federation was established.

For each specific financial year, the Government of the Russian Federation submits for consideration to the Federal Assembly of the Russian Federation reports on the execution of budgets for compulsory social insurance, which are then approved by federal laws. Funds from the budgets of compulsory social insurance funds are not subject to withdrawal.

Compulsory social insurance funds are kept in the accounts of the Central Bank of the Russian Federation, as well as in the accounts of other banks, the list of which is determined by the Government of the Russian Federation. There is no fee for banking services for operations with compulsory social insurance funds.

The state guarantees the stability of the financial system of compulsory social insurance. In the event of a shortage in this financial system of funds to ensure the payment of pensions and benefits, payment for medical care, sanatorium treatment and other expenses established by federal laws, the Government of the Russian Federation, when developing a draft federal law on the federal budget for the next financial year, provides for subsidies to the financial system of mandatory social insurance in amounts that make it possible to ensure payments for compulsory social insurance established by federal laws on specific types of compulsory social insurance.

The Law “On the Fundamentals of Compulsory Social Insurance” provides for the procedure for considering and resolving disputes on issues of compulsory social insurance.

The insurer, within 10 working days from the date of receipt, is obliged to consider a written application of the insured or the insured person on controversial issues arising in the field of compulsory social insurance.

The insurer is obliged to inform the applicant about the decision taken in writing within 5 working days after consideration of such an application. If the policyholder or the insured person does not agree with the decision taken by the insurer, the dispute is subject to resolution in the higher instances of the insurer or in court in the manner prescribed by the legislation of the Russian Federation.

social insurance belarus

Social insurance: concept, types, principles of organization

Compulsory social insurance is a part of the state system of social protection of the population, the specifics of which is the insurance of working citizens carried out in accordance with the law against a possible change in material and (or) social situation, including due to circumstances beyond their control.

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 status of working citizens, and in cases provided for by the legislation of the Republic of Belarus, other categories of citizens due to their recognition as unemployed, labor injury or occupational disease, disability, illness, injury, pregnancy and childbirth, loss of a breadwinner, as well as the onset of old age, the need to receive medical care, sanatorium treatment and the onset of other social insurance risks established by the legislation of the Republic of Belarus, subject to compulsory social insurance.

State social insurance is a system of pensions, allowances and other payments to citizens of the Republic of Belarus at the expense of state off-budget social insurance funds in cases provided for by this Law.

The main principles of state social insurance are:

mandatory participation of employers and working citizens in the formation of state non-budgetary social insurance funds;

distribution of funds from able-bodied citizens to disabled, from working to non-working;

guarantee of pensions, allowances and other payments in accordance with the law;

equality of citizens of the Republic of Belarus regardless of social status, race and nationality, gender, language, occupation, place of residence in the right to state social insurance;

differentiation of conditions for assigning pensions, allowances, other payments for state social insurance and their amounts;

participation of representatives of legal entities and individuals paying contributions to state social insurance in the management of state social insurance.

The subjects of compulsory social insurance are participants in relations on compulsory social insurance.

Subjects of compulsory social insurance are policyholders (employers), insurers, insured persons, as well as other bodies, organizations and citizens determined in accordance with laws on specific types of compulsory social insurance.

Insurers - organizations of any organizational and legal form, as well as citizens who are obliged, in accordance with state laws on specific types of compulsory social insurance, to pay insurance premiums (compulsory payments), and in some cases established by laws, to pay certain types of insurance coverage. The insurers are also executive authorities and local self-government bodies, which are obliged, in accordance with laws on specific types of compulsory social insurance, to pay insurance premiums. Policyholders are determined in accordance with laws on specific types of compulsory social security.

Insurers are non-profit organizations created in accordance with laws on specific types of compulsory social insurance to ensure the rights of insured persons under compulsory social insurance in the event of insured events.

Insured persons - citizens of the Republic of Belarus, as well as foreign citizens and stateless persons working under employment contracts, self-employed persons, or other categories of citizens who have relations on compulsory social insurance arise in accordance with laws on specific types of compulsory social insurance. insurance.

Intermediary activity in the system of compulsory social insurance is not allowed.

The types of social insurance risks are: 1) the need to receive medical care; 2) temporary disability; 3) labor injury and occupational disease; 4) motherhood; 5) disability; 6) the onset of old age; 7) loss of a breadwinner; 8) recognition as unemployed; 9) death of the insured person or disabled members of his family who are dependent on him.

In the event of the occurrence of several insured events simultaneously, the procedure for paying insurance coverage for each insured event is determined in accordance with state laws on specific types of compulsory social insurance.

The social insurance system can be both state and non-state, but in both cases it is designed to ensure, restore and maintain the working capacity of workers, as well as provide for disabled people.

The material basis in this case are specialized funds of funds. The formation of state social insurance funds is carried out in accordance with the requirements of the objective laws of expanded reproduction. Relations regarding the formation and use of these funds mediate the distribution of national income, the accumulation of its parts in specialized funds. The subjects of relations are the state, enterprises and organizations of various forms of ownership, and the population. At the same time, these distribution relations are due to the specifics of social insurance - the presence of primary and secondary distribution. Primary distribution is carried out in the process of formation of funds at the expense of deductions from the income of enterprises and organizations; secondary - upon admission to specialized social protection funds and subsequent use of funds from the state budget and from the wages of employees. Under state social insurance, insured citizens are provided with:

pensions for age, disability, loss of a breadwinner, for length of service;

allowances and compensations in connection with accidents at work and occupational diseases;

allowances:

due to illness and temporary disability; pregnancy and childbirth;

unemployment;

in connection with the birth of a child, caring for a child until he reaches the age prescribed by law;

* for burial;

payments related to sanatorium treatment and rehabilitation. In the Republic of Belarus, the formation of a cash fund for the payment of benefits and compensations in connection with accidents at work and occupational diseases was transferred from 01.01.2004 to the sphere of risk insurance (the so-called “non-life” insurance). In accordance with Presidential Decree No. 18 dated July 30, 2003, compulsory insurance for these cases and diseases was introduced in the republic, which applies to all employers. It applies to both employees and persons working under a civil law contract in the territory and under the control of the insured, performing work on the basis of membership in an organization and undergoing training. The organization of this type of insurance is entrusted to the unitary state enterprise "Belgosstrakh". A business entity cannot open a current account or receive funds from the account for the payment of wages without presenting a certificate confirming registration with Belgosstrakh branches as an insurer and payment of insurance premiums. Payment of contributions must be made from the payroll fund of the insured. At the same time, tariffs are differentiated by industry and field of activity. The right to insurance payments is acquired subject to the payment of insurance premiums to the relevant social protection funds or Belgosstrakh. Insured events, with the onset of which payments are assigned, are: illness and temporary disability; pregnancy and childbirth; the birth of a child and care for him until he reaches the age established by law; disability; reaching retirement age; loss of a breadwinner; job loss; death of the insured or a member of his family; industrial injuries and occupational diseases.

Non-state social insurance is carried out in a voluntary form by non-state insurance organizations. Citizens and employers may, at their own expense, conclude additional social insurance contracts, which determine the conditions, amounts and procedure for insurance premiums (premiums) and receipt of payments. The state in this case is not responsible for the obligations of non-state insurance organizations. The risks against which a person is insured within the framework of the social insurance system of Western European countries include: illness, old age, disability, death of the breadwinner, unemployment, industrial accident. Based on this, the social security system is divided into areas: a) hospital (medical) insurance, i.e. from the risk of diseases; b) old-age insurance, or pension; c) unemployment insurance; d) accident insurance; e) insurance for the care of the elderly and the disabled.

Social insurance occupies a leading place in the system of protection of the population. Foreign application and development of various forms of social insurance, the results of research by our scientists make it possible to identify its main organizational and legal forms, which can be carried out according to the following main features:

the establishment and implementation of social insurance relations by virtue of the provisions of the law or the free will of the insured and the insurer;

the degree of centralization of the processes of organization, implementation and control of social insurance;

levels of management and management, the subjects of which are carriers of social and insurance interest.

Taking into account these features, compulsory and voluntary social insurance are distinguished, the composition of the forms and types of the first of them is shown in Fig. 1.1.

Figure 1.1 - Composition of forms and types of compulsory social insurance

Plan

Social Security Administration.

Social security administration is subdivided into general and operational.

General exercise - Government of the Russian Federation - Federal constitutional law of December 17, 1997 N 2-FKZ

Operational - Ministry of Labor, Ministry of Health, Ministry of Education and Science, etc.

The main functions in the implementation of state policy and legal regulation in the field of social security of the population are assigned to the Ministry of Labor and Social Protection of the Russian Federation - Decree of the Government of the Russian Federation of June 19, 2012 N 610 "On approval of the Regulations on the Ministry of Labor and Social Protection of the Russian Federation".

Extra-budgetary funds occupy a special place in operational management.

At the level of subjects, social security bodies may have different names. In the Krasnodar Territory, management is carried out by the Ministry of Labor and Social Development of the Krasnodar Territory - Resolution of the head of the administration of the KK dated 21.12. 2015 No. 1240.

Regional social security bodies have subordinate bodies - district, city, departments, committees of social protection of the population.

Topic 2 Financing and administration of social security

Plan

1). The concept and types of forms of social security. Compulsory social insurance: concept, principles, types, subjects.

2). Social Security Financing.

3).Insurance contributions as the main source of social security financing.

4). Social Security Administration.

The concept and types of forms of social security. Compulsory social insurance: concept, principles, types, subjects.

Modern society attaches importance to the most important value - a person and his natural rights. A special place among these rights is occupied by socio-economic rights.

Among the socio-economic rights, in addition to the right to work, to free choice of work, to just and favorable working conditions and to protection from unemployment, to equal pay for equal work, to education, to the free use of cultural values, to the protection of the family, motherhood and childhood, also applies right to social security.

This right found its normative consolidation in the Universal Declaration of Human Rights adopted by the UN General Assembly in 1948, in the International Covenant on Economic, Social and Cultural Rights adopted by the UN General Assembly in 1966, in the European Social Charter adopted by the Council of Europe in 1961 and revised in 1996, as well as in the national constitutions of a number of states.

The right to social security is one of the ways in which a person's standard of living can be ensured, including food, clothing, housing, medical care and necessary social services, necessary to maintain the health and well-being of himself and his family.

In turn, Machulskaya E.E. gives the following definition social Security - is a system of economic relations for the redistribution of state and non-state funds, aimed at partial reimbursement of income from work, family maintenance, additional expenses for children and other disabled family members, the provision of free medical and social services to persons affected by social risk or other social significant circumstances.

Signs of social security:

Recognition by society of the need to provide means of subsistence for those who do not have them is formalized by securing the right to security;

Implementation of provision at the expense of public funds,

Provision of those persons who do not have a means of subsistence (or have insufficient means of subsistence) for objective, independent or little dependent on their will, reasons, and these reasons themselves as grounds for providing are enshrined in legislation;

Determining the amount of funds provided to the disabled based on the standards of life support that have developed in society, ideas about socially significant needs, as well as society's ideas about social justice;

Creation by the state acting on behalf of society, in order to implement the right to social security, of a special organizational and legal system, including a system for financing relevant activities, a system of bodies implementing them, a system of guarantees for the protection of this right, as well as ensuring the regulation of social security standards, types of benefits provided, the grounds and conditions for their provision through the adoption of relevant legislation and the development of a mechanism for its functioning.

In the modern Russian Constitution of 1993, the right to social security is enshrined in Art. 39, according to which everyone is guaranteed social security in old age, in case of illness, disability, loss of a breadwinner, for the upbringing of children and in other cases established by law, in the form of pensions, benefits, social services.

This right requires the creation of a special mechanism for its implementation.

Depending on how the functioning of this mechanism is organized, there are forms of social security – it is an organizational and legal mechanism created for the implementation of the constitutional right to social security.

So, International Covenant on Economic, Social and Cultural rights refers to the right of everyone to social security, including social insurance. Hence, social insurance can be considered as a form of social security.

ILO Convention No. 102 “On minimum standards of social security, which is a fundamental act of the International Labor Organization on social security issues, speaks of the possibility of securing the right to security in the form of insurance, as well as through taxation, i.e., in fact, already mentions two forms - insurance and non-insurance.

In the Constitution of the Russian Federation, the forms of social security are not directly fixed, however, the analysis of Art. 7 and 39 allows us to conclude that there is

- compulsory social insurance;

- state social security;

- non-state (additional), social security.