compulsory social insurance is a separate part of the general financial system states. Its main distinguishing feature is the targeted nature of the funds created. The development of the financial system of social insurance is an integral function of the welfare state.
Currently, these funds include: RF, RF, (federal and territorial). They are insurers.
Exists two forms social protection person. First— material support at the expense of funds accumulated in the budgets of all levels, including budgets local government. This form is called social assistance. It is intended for citizens, mostly disabled, who cannot socially protect themselves on their own. The funds that the state and local governments can allocate for social assistance depend on the taxes collected. Decreasing budget revenues the amount of funds allocated for social assistance is inevitably reduced.
Second a form of social protection of a person from risks - social insurance, i.e. creation of trust funds Money. This form of social protection is intended for able-bodied citizens who have independent earnings, but risk losing it in whole or in part. Such a threat constantly exists due to the presence of social risks.
Social risks include: temporary disability as a result of illness, the need for medical care, occupational disease and disability, job loss, loss of a breadwinner in the family. In addition, events that affect the financial situation of people (motherhood and the onset of old age) are recognized as social risks.
Social assistance and social insurance are often referred to as social security. In this case, this concept is adequate to the concept of social protection. The concept of "social security" is contained in the current, in the documents of the International Labor Organization, in the Russian Federation (Part II, Chapter 24 "Unified social tax(contribution)". It is used in the field of legal relations. Social security relations are understood as the relations of citizens regulated by the norms of law with social protection authorities on the appointment and payment of pensions and benefits.
Principles of compulsory social insurance
Social insurance guaranteed by the state. This means that in the event of a shortage of funds for payments statutory allowances, funds must be allocated from . Through their representatives, the insured themselves, i.e. employees, participate in the management of compulsory social insurance. Compulsory social insurance is based on the joint liability of the insured for individual insurance risks.
It is a system of legal, economic and organizational measures created by the state aimed at compensating or minimizing the consequences of changes in the financial situation of working citizens exposed to social risks.
Compulsory social insurance begins from the moment an employee concludes an employment contract. Therefore, every employee admitted to work is insured. Insurance premiums are received by a specialized organization that is an insurer.
The Federal Law of the Russian Federation "On the Fundamentals of Compulsory Social Insurance" dated June 9, 1999 stipulates insured events, in the event of which the insured person receives material support in one form or another from the insurer. Such support is called insurance coverage for compulsory social insurance. (Not to be confused with social security, which is adequate to the concept of social protection!)
The main principles of compulsory social insurance include:
- sustainability of the financial system of compulsory social insurance, ensured by the equivalence of insurance payments and insurance premiums;
- mandatory nature of social insurance;
- state guarantees of observance of the rights of insured persons to protection against social insurance risks;
- state regulation of the system of compulsory social insurance;
- parity of participation of representatives of employees, employers and the state in the management of compulsory social insurance;
- obligatory payment by insurers (employers) of insurance premiums;
- intended use funds;
- autonomy of the financial system of compulsory social insurance.
It is necessary to distinguish between compulsory social insurance and compulsory state insurance, to which persons of certain professions are subject, for example, military personnel, astronauts, donors, personnel of nuclear installations.
Compulsory social insurance (as opposed to social assistance) has its own financial base, independent of revenues received by the budgets of all levels.
Compulsory state insurance
Compulsory insurance can act as compulsory state insurance carried out at the expense of the budget.
Compulsory personal state insurance set for all employees tax authorities, police, prosecutors, judges, military personnel of the internal troops, citizens called up for military training. Compulsory state property insurance provided for in case of damage caused by the destruction or damage to property in connection with the performance of official activities (for example, the disaster at the Chernobyl nuclear power plant). Compulsory insurance claims state insurance are made mainly at the expense of budgetary funds.
Relations on compulsory state insurance, where state How obligatory subject of all financial legal relations acts as property and personal interests insurer certain categories citizens.
Unlike legal relations on compulsory insurance, in relations on compulsory state insurance, one of the parties is always the state or an agency authorized by it, and insurance is carried out (for the insured) free of charge - at the expense of the budget.
is a controlled, fixed and guaranteed system, which is fully controlled by the acting state. It was developed for the social support of the elderly and disabled citizens.
Such a system has been working smoothly for many years thanks to professional teams and qualified specialists who have a thorough knowledge of the legislative framework.
In the event that citizens apply for help, the personnel of any controlling state organization will provide it.
In addition, their job is to advise, design required documents, accrual or payment of financial assistance.
Operating principle
Compulsory social security is an integral part of state structure which is necessary for the full protection of socially unprotected citizens. The specificity of the operation of such a system is carried out using legislative framework insurance of working citizens. They protect themselves from a possible change in the order of the material and social status. This also includes the protection of people who have been recognized as unemployed, have received work injuries, occupational diseases, have disabilities, illnesses, and injuries.
Compulsory social insurance applies to pregnant women, women in childbirth, as well as families in which there is no breadwinner. The presented type of protection is subject to elderly citizens, people who need medical care, sanatorium treatment.
Subjects of insurance
The subjects of compulsory social insurance are partners or participants in relations that are equated to insurance. In the life of any person, situations may arise that imply the need to receive material and financial assistance. The subjects of insurance are employers, Insurance companies, insured citizens, as well as many other bodies, companies, organizations, entrepreneurs and citizens. They are determined by compliance with federal law, which also takes into account the type of insurance.
Policyholders are certain organizations that have any organizational and legal form. This includes citizens who have certain obligations in accordance with federal laws. In this case, compulsory social insurance is carried out in the form of insurance premiums, which are primarily established with the help of current legislation. Acting as an insurer executive services In addition, when making a payment, local governments also take part in checking documentation.
Who is covered by social insurance
Citizens subject to compulsory social insurance are:
- persons who work under an employment contract, civil servants, municipal employees;
- members of production cooperatives who are directly involved in the development and activities of the enterprise;
- clergymen;
- persons who have been convicted or involved in paid labor time;
- stateless residents;
- private entrepreneurs, lawyers, individuals who have not been recognized as individual entrepreneurs;
- persons who have been insured have the full right to receive insurance coverage, but only if all the established conditions that are provided for by law are met;
- citizens who work under a concluded labor contract.
Forms and payments of social insurance
Forms of compulsory social insurance were defined a long time ago, the main ones are:
- collective is a form of insurance, which in without fail organized by the trade union;
- state;
- mixed is a special form of insurance, which was based on the interaction of the state with the trade union.
Payments for compulsory social insurance are accrued to citizens who work strictly according to a drawn up employment contract. They must be concluded with an organization or an individual entrepreneur who have switched to simplified taxation systems. Employers may be payers of a single tax, which is levied on temporary income for a particular type of activity.
Compulsory state social insurance in the event of a person's incapacity for work is assigned for payment in accordance with the general established acts. Legislative documents have legal act, which approves accrual percentages and calculation coefficients when calculating benefits.
Security principle
It includes the following separate types of compulsory social insurance:
- payment to medical institutions of all necessary items of expenses that were associated with the provision of medical treatment and assistance to the insured person;
- payment of an old-age pension;
- payment of disability pensions;
- pension, which is issued in the event of the loss of one of the breadwinners;
- temporary disability benefits;
- deductions that are received due to an industrial accident - this includes received occupational diseases, payment of additional expenses that were made for medical and professional rehabilitation;
- payment of benefits for pregnancy and childbirth;
- payment of a monthly allowance for the care of a child up to 3 years;
- many other types of provision that were specifically stopped by the drafting of the federal law "On Specific Types of Compulsory Social Insurance";
- lump-sum benefits for women who are registered with medical institutions in the early stages of pregnancy;
- lump-sum benefits that are paid after the birth of a child;
- social benefit for the burial of a person.
Varieties
The system of social compulsory insurance throughout the country has several main blocks. They can be classified according to certain criteria. It should be noted that social insurance of people in Russia is divided into voluntary and mandatory. In turn, compulsory professional social insurance is divided into medical, insurance against industrial accidents, as well as pension insurance.
Each separate section must be regulated by the government.
The system of compulsory social insurance will help regulate the work of all medical institutions as correctly as possible. It will also provide opportunities for the proper operation of pension organizations and funds. The Law "On Compulsory Social Insurance" guarantees citizens complete financial security if they were previously insured by themselves or by the employer.
Each person has the right to voluntarily insure his own health, as well as his life at the place of work. It can be noted that voluntary insurance is only now becoming popular. Young people and middle-aged people are thinking about the issues of payments in the event of an accident. Unfortunately, this type of insurance is common among those who have good income and ready to invest in their own health and life. The ordinary working class, in order to save money, does not insure their health and life, as insured event regrets.
There are different types of compulsory social insurance. But the main ones are aimed at protecting the socially unprotected segments of the population, industrial workers, pensioners, and the temporarily disabled.
In a complex, compulsory social insurance at work (all its types) is able to provide reliable protection of the state for all its citizens. But such activities must be monitored by all competent authorities involved in the verification of documentation and charges.
Importance and necessity of maternity insurance
Compulsory maternity social insurance is a system that fully guarantees the full provision of all insured persons. In this case, they will be paid all the necessary benefits and established compensations, which are carried out using the insurance premium account. Sum maternity allowance calculated according to a certain formula, the insurance funds see all mandatory social insurance contributions from the employer. Based on these data, the calculation of accruals is made.
Provision for compulsory social insurance of maternity is carried out with the help of payments to insured persons. It can be:
- benefits for the period of maternity leave;
- lump sum for women who are registered with a specialist in the early stages of pregnancy;
- lump-sum allowance, which is paid at the birth of a child;
- benefits intended for payment during the period of leave to care for a small child.
Benefits can be paid if you need to receive sanatorium or spa treatment. It also includes the health of children.
Employee insurance
Compulsory social insurance for employees is regulated by Article 212 of the Constitutional Code of Russia.
Employers undertake to provide their employees with social insurance against possible industrial accidents.
Also, the presented type of insurance can be applied in case of occurrence occupational disease.
Based on article number 5 of the Law "On compulsory insurance at work and getting occupational diseases”, the following can receive payments:
- Individuals performing their duties on the basis of a contract, an employment contract with the insured.
- Persons who have been sentenced to imprisonment for certain period or employed by insurers.
- Individuals who perform work on the basis of civil or legal contract. It is they who are subject to insurance against all kinds of accidents received during working hours. It also includes occupational diseases, which are indicated in the relevant contracts. Upon the occurrence of such an insured event, the policyholder undertakes to fully pay all necessary premiums to the insurer.
If the health or life of citizens was harmed at work, then the insured has the opportunity to use Article 6 181 of the Federal Law "On the Fundamentals of Compulsory Social Insurance". In this case, it is necessary to fully provide the disabled with accrual and payment, and the persons who are guilty of such an act must be held accountable.
Operating principle
Compulsory social insurance is a form of social protection that is aimed at economically active residents Russian Federation. It is able to protect them from receiving various risks that are associated with the loss of their main place of work, activity, income and ability to work. A feature of social insurance is the financing of citizens from a special extra-budgetary fund, which is formed with the help of specially designed extrabudgetary contributions employers and workers.
The social insurance system was built on the principle of non-rigid equivalence. Today there is a fixed obligation of all insurance payments, which depend on the total amount of insurance and labor contributions. The organization of social insurance in the field of market economy is based on the following main principles:
- Compulsory and voluntary social insurance.
- Conclusion of a partnership agreement between the state, the employer and the employee.
- Compensation for losses that are aimed at personal income, as well as the ability to work of citizens.
- Formation and use of target off-budget fund.
- Messages about state regulation insurance activity.
Contributions for compulsory social insurance are the main sources of cash inflows to various budget funds. They come through the compulsory insurance system.
As regards payers, the obligation to pay insurance premiums for insurers:
- Which make deductions, payments and other remuneration to individuals. These can be private organizations, individual entrepreneurs, individuals recognized as individual entrepreneurs.
- Which are engaged in private practice and do not make payments, as well as other remuneration for individuals.
All calculations are made at the beginning of the reporting period and are made immediately for the last few months. For a correct calculation, it is necessary to take data on the calculation of the insurance premium by the insured for the previous reporting periods. In such a case, there is no need to take into account the accounting of expenses of the Fund's territorial bodies for all the past settlement periods taken.
The advantage of such insurance is to receive assistance for the economically active population, which will carry out all the necessary labor activities on the basis of all concluded employment contracts. They must be signed between the employer and employees.
On the territory of the Russian Federation, compulsory social insurance was introduced as an additional form of social protection for the working population. In the event of disability, the main place of work, the loss of a breadwinner, the costs of compulsory social insurance are borne by the state.
findings
Summing up, we can say with confidence that a huge number of people in need of social insurance will definitely receive it if they apply to the appropriate authorities. Many should think about what they lose by working at the enterprise not officially. Social protection of citizens is carried out by specialists of state institutions all year round. A person in need of social protection, having official employment, is guaranteed to receive payment in case of an insured event.
When calculating the payment, the social insurance employee takes into account all deductions made by the employer for the entire period of work of the employee, employee. Based on this amount, if necessary, a person is compensated for treatment or rehabilitation. If health damage is caused at the workplace, the employer will independently calculate the deductions and submit a report to the local social insurance office on time.
Introduction
The need to protect oneself in the event of an adverse event creates a need for insurance, and the possibility of covering damage initiates an insurable interest in a person seeking insurance protection. So there is a need for an insurance service that can be provided insurance organization, which has its own interest - income from insurance activities.
risky nature social production - main reason occurrence of insurance relations. An economic entity carries out its activities under the condition that there is a possibility of the occurrence of certain events, the result of which will be a loss and, if it is significant, the financial insolvency of the entity. For this reason, it is necessary to create a system financial guarantees, which provides compensation for damage in case of natural disasters, accidents, fires and other unforeseen events that can adversely affect production processes.
reveal the concept and essence of compulsory social insurance;
determine the principles and functions of compulsory social insurance;
analyze the legal regulation of the main types of compulsory social insurance.
Target term paper is to allocate various kinds insurance, the principles and functions of insurance and their features in accordance with applicable law.
1. The concept of insurance and insurance activities
.1 Basic concepts of insurance
Insurance - universal tool, created by mankind for the economic protection of their property interests. Today, without it, not a single commercial transaction is made, practically not a single enterprise operates. Insurance is an economic relationship in which at least two parties participate (two persons, the subject of the relationship). One party (subject) is an insurance organization (state, joint-stock or private), which is called the insurer. The insurer develops insurance conditions (in particular, undertakes to compensate the insured for damage in the event of an insured event) and offers them to its clients - legal entities (enterprises, organizations, institutions) and individuals (individual private citizens).
If customers are satisfied with these conditions, they sign an insurance contract prescribed form and pay insurance premiums (payments, contributions) to the insurer once or regularly during the agreed period in accordance with the contract.
The other side (subject) of the insurance economic relationship is legal or natural persons, called policyholders.
The insured is an individual or entity who pays cash (insurance) contributions and has the right by law or on the basis of an agreement to receive a sum of money upon the occurrence of an insured event.
The insured has a certain insurable interest. Through the insurable interest, specific relationships are realized that the insured enters into with the insurer. An insured acting on the international insurance market may also be called a policy holder. Insurer - an organization (legal entity) that conducts insurance, assumes the obligation to compensate for damage or pay the sum insured, and is also in charge of creating and spending insurance fund.
In the Russian Federation, joint-stock insurance companies are currently insurers. In international insurance practice, the term underwriter is also used to refer to an insurer. The insurer enters into a specific relationship with the insured. In his actions, forming these relations, he is guided by the insurance interests of the insured and in society as a whole.
Upon the occurrence of an insured event (natural disaster, fall of a person with a fracture), in which the insured damage done, the insurer, in accordance with the terms of the contract, pays the insured compensation, compensation.
It follows from the analyzed definitions that the insurer and the policyholder regulate the insurance economic relationship by a special contract.
The objective need of a citizen or enterprise for insurance is expressed in receiving monetary compensation from the insurance organization in the event of an insured event. At the same time, the guarantee of providing this compensation in most cases is not given free of charge. To obtain insurance, you usually need to pay an insurance premium (premium).
Insured - individual whose life, health and ability to work are the object of insurance protection.
The insured is the natural person in whose favor the insurance contract is concluded.
Insurable interest - a measure of the material interest of an individual or legal entity in insurance.
Sum insured - sum of money for which they are insured material values, life, health, work capacity.
The object of insurance - life, health, ability to work - in personal insurance; buildings, structures, vehicles, household property and other material assets - in property insurance.
An insurance policy is a standard document issued by an insurer to an insured (insured person). It certifies the concluded insurance contract and contains all its conditions.
Insurance appraisal - assessment criterion insurance risk. It is characterized by a system of monetary meters of the insurance object, closely linked to the probability of an insured event. The actual value of the property or some other criterion may be used as an insurance assessment. In international practice, instead of the term insurance appraisalthe term insurable value is used. Insurance coverage - the level of insurance assessment in relation to the value of property accepted for the purpose of insurance. In the organization of insurance coverage, a system of proportional liability, marginal and first risk systems are distinguished. The proportional liability system is an organizational form of insurance coverage. Provides for the payment of insurance compensation in a pre-fixed share. The insurance indemnity is paid out in the amount of that part of the loss in which the sum insured is in proportion to the assessment of the objects of insurance. For example, if the sum insured is equal to 80% of the assessment of the object of insurance, then the insurance indemnity is 80% of the damage. The remainder of the damage (in this example 20%) remains at the risk of the insured. The specified share of the insured in covering the damage is called the deductible or the insured's own deduction. The system of offers of liability is an organizational form of insurance coverage. Provides for damages as the difference between a predetermined limit and achieved level income. If, due to an insured event, the level of income of the insured is below the established limit, then the difference between the limit and the income actually received is subject to compensation. The first risk system is an organizational form of insurance coverage. Provides for the payment of insurance compensation in the amount of actual damage, but not more than the sum insured pre-established by the parties. In this case, all damage within the sum insured (first risk) is fully compensated, and damage in excess of the sum insured (second risk) is not compensated at all. Insurance rate or gross rate - the amount of insurance payments normalized in relation to the sum insured. By economic content is the price of insurance risk. It is determined in absolute monetary terms, as a percentage or per mille of the sum insured in a predetermined time interval. When determining insurance rate other criteria (risk circumstances) may be taken into account, for example, reliability, durability, fire resistance, etc. The elements of the insurance rate are the net rate and load. The net rate reflects the insurer's expenses for payments from the insurance fund. Load - the cost of doing business, ie. associated with the organization of insurance, as well as the pledged rate of return. Insurance premium - paid insurable interest; risk premium in monetary form. The insurance premium is paid by the policyholder and paid to the insurer in accordance with the law or the insurance contract. According to the economic content, the insurance premium is the sum of the price of the insured risk and the insurer's costs associated with covering the costs of insurance. The insurance premium is determined based on the insurance rate. It is paid by the policyholder in a lump sum in advance when entering into insurance legal relations or in installments during the entire period of insurance. The insurance premium is reflected in insurance policy. The volume of insurance premium receipts from all operating insurers is one of key indicators conditions of insurance risk Term of insurance - the time interval during which the objects of insurance are insured. It can vary from several days until one of the parties to the legal relationship refuses to continue their further continuation, having notified the other party of its intention in advance. Thus, we can conclude that insurance is a way to compensate for losses suffered by an individual or legal entity by distributing them among many persons. The insurer and the policyholder interact under the conditions insurance market. The insurance market is a special socio-economic environment, a certain area monetary relations where the object of purchase and sale is insurance protection, demand and supply for it are formed. The objective need for the development of the insurance market is the need to ensure uninterrupted production process by providing financial assistance to victims in the event of unforeseen adverse circumstances. The insurance market can also be considered as a form of organization of monetary relations for the formation and distribution of the insurance fund to ensure the insurance protection of society, as a set of insurance organizations that are involved in the provision of relevant services. A prerequisite for the existence of the insurance market is the presence public needs on insurance services and the availability of insurers capable of meeting these needs. The structure of the insurance market can be characterized in institutional and territorial aspects. In the institutional aspect, it is represented by joint-stock, corporate, mutual and state insurance companies. In the territorial aspect, one can single out the local insurance market, national and world insurance markets. Therefore, insurance is a specific type of activity. It deals with the financial side of such phenomena and processes that are probabilistic in nature, that is, they may or may not occur, and which manifest themselves in a mass of cases. To manage these phenomena and processes, it is necessary to have sufficient and objective information. 1.2 Types of insurance
The legislation of the Russian Federation provides for the following types of insurance: property insurance; personal insurance; liability Insurance. At the same time, reinsurance can be distinguished as a separate type of insurance. Property insurance: The property insurance contract stipulates the obligations of the insurer to compensate the insured or the beneficiary for material damage in the insured property, in the event of insured event. In this case, the payment of compensation is limited to the amount specified in the contract of this type of insurance. The property insurance contract is concluded, as a rule, in relation to personal or corporate property. Thus, the objects of insurance can be: real estate, cargo, vehicles: land, water, air, other property. This type of insurance has spawned a variety of insurance products. You can insure financial risks related to the loss of income due to the stoppage of the production process as a result of the occurrence of an insured event. Property insurance can be a way out in case of bankruptcy of counterparties or failure to fulfill their obligations, as well as in a number of other cases. Personal insurance: The types of insurance that exist in Russia include, among others, personal insurance. In this case, the insurer assumes the obligation to pay stipulated by the agreement the amount in the event that the occurrence of an insured event entails damage to the health of the insured (insured person) or his death. Payment of the sum insured can be made at a time or periodically. The contract of personal insurance implies the obligation of the insured to pay the insurer stipulated by the contract insurance premium. Under such a type of insurance as personal, such subspecies of insurance activities as accident insurance are combined; life insurance; medical, pension insurance, etc. At the same time, all types of insurance in personal insurance are tied to an independent object and a list of insurance risks provided for in each specific insurance product. Many insurance products have been developed on the basis of personal insurance. Liability Insurance: This type of insurance provides, as an object of insurance, liability to third parties (citizens or enterprises), which can potentially be damaged due to any actions (inaction) of the insured. The liability insurance contract transfers liability for possible damage to the insurance company, which undertakes to compensate the insured for the amounts that he must pay to third parties as compensation for the damage caused. As a rule, these amounts are within the limits of the legal liability of the insured, i.e. to the amount of compensation to be determined by the court or arbitration. The legislation in force in the Russian Federation on civil liability establishes requirements for such cases. This type of insurance protects the property of the insured and insures his liability for potential harm to the health and property of citizens and legal entities. This type of insurance, such as civil liability insurance, is quite common in economically developed countries Oh, and this requirement there has the force of law. The legislation provides that everyone involved in the possession or management of hazardous facilities must be liable for potential damage or harm that he can cause to the health, life and property of third parties. The zone of civil liability also extends to the commission of an intentional offense or failure to fulfill contractual obligations. Liability insurance is one of the most numerous types of insurance, with a large number of varieties. On its basis, there are also many insurance products. Reinsurance: Among the types of insurance existing in Russia, reinsurance stands apart. It is a system of financial relations, providing for the transfer of part of the responsibility for financial risks from the main insurer to other insurance companies. This is done to increase financial stability participants in the insurance market and completing a balanced insurance portfolio. Reinsurance can be carried out by any insurer, while specialized insurance companies also operate on the market. The reinsurance system optimizes risks in the domestic and international insurance market and allows even relatively small insurers to insure serious risks. The types of insurance used in the Russian Federation imply the conclusion of contracts in two main forms: Voluntary Compulsory insurance. If the first is carried out by the good will of the parties, then the second - by virtue of existing legislation. 1.3 The essence of compulsory social insurance
The essence of compulsory insurance is manifested in the fact that society, represented by the state, in cases where compensation for material damage or the provision of financial assistance to the population affects public interests, through the adoption of a law, forces certain persons (insured persons) to conclude insurance contracts or make fixed insurance payments to insurance funds without such contracts. AT modern conditions Compulsory insurance differs from other types of insurance in a special manner legal regulation, compulsion for policyholders, the level of significance for society of objects subject to insurance protection, continuous coverage of objects of insurance protection, normalized establishment of the amount of the sum insured. The essence of insurance is also manifested in its functions: risk function - redistribution of risk between insurance participants; - preventive function - the use of part of the funds to reduce the likelihood of an insured event; - savings function - insurance is used to accumulate money (survival insurance); - control function - control over the formation and use. There are two forms of insurance - voluntary and mandatory. Compulsory insurance is associated with risks that affect the interests of the general public or society as a whole. It is carried out on the basis of the legislation of the country. The types, conditions and procedure for insurance are determined by the legislative acts of the Russian Federation. The amount of contributions for compulsory insurance depends on the accrued amount of the general fund wages(for employers) or from income (for individual entrepreneurs or farms). The costs associated with the implementation of compulsory insurance are included in the cost of production. Mandatory and voluntary species insurance are similar in methodological and organizational forms, however, they have some differences: ) at voluntary insurance the obligations of the insurance organization depend on the contributions insured; with compulsory insurance, payments do not depend only on insurance premiums; ) in case of voluntary insurance, the insurance is terminated (reduced to a smaller amount) when the insured completely or partially stops paying premiums; in case of compulsory insurance, the policyholder cannot terminate the insurance; ) in case of voluntary insurance, a private insurance organization adheres only to the agreed insurance conditions; with compulsory insurance, the state may change the terms of insurance at its own discretion; ) in case of voluntary insurance in case of insolvency of a private insurance organization, a competitive management is established; in case of compulsory insurance, the deficit of the insurance fund is compensated at the expense of the funds state budget or tax increases. 2. The role and importance of social insurance.
.1 Social insurance as a form of social protection
Both the social security system and the social insurance system are increasingly being used as highly effective social protection mechanisms for all citizens, regardless of contributions or duration. seniority, although these factors continue to play a significant role in determining the amount of individual benefits that exceed the basic minimum. The formation of ideas, doctrines, and subsequently mechanisms of social protection based on the principles of social justice, allows Western countries to distribute material support to a wide range of people, based more on their needs, needs, than on the basis of their acquired rights to benefits. In this case, need is interpreted quite broadly and is associated with the income level of the needy in the past (when establishing the level of benefits for old age, disability and unemployment), or based on some generally accepted rights to social assistance (medical service, education). Gradually, the social insurance and security systems have expanded their activities, no longer limited to those who have full-time employment in the public or private sectors. The systems began to cover other social groups - workers working part-time, as well as those without a permanent job, working independently. This approach has allowed developed countries to pay attention to the needs of other categories of the population, for example, unemployed youth with no income, as well as to provide financial assistance single parents; to cover health care for people who do not use health insurance systems; to enable early retirement for unemployed older workers and to provide health care for longer than under the contributory system. The expansion of the scope of social insurance and security systems goes beyond the direct relationship between contributions and benefits and leads society to understand that it must be responsible for its poor members who are in need for various reasons. This responsibility is measured by real needs rather than acquired rights. With all the shortcomings inherent in social insurance systems in Western countries, it should be noted that the principles, the concept of these systems, to a large extent, correspond to the goals and objectives set in the declarations of human rights. Developed countries in which such systems have been introduced are now approaching the criteria formulated in the conventions and recommendations of the International Labor Organization and the World Health Organization. The growth in social spending, both in the form of direct cash transfers and in the form of social services, was made possible as a result of the rapid and sustainable economic growth and high levels of employment that characterized developed countries until the mid-1970s. Later, growth in social spending slowed down, and social protection programs reached a high level of maturity. New problems arose, and above all, a search was made for new effective regulators of interaction between social programs, the economy and the labor market, as well as new forms and ways of functioning of social services. The concept of social protection, its components, was given back in 1952 in the Convention on the minimum standards of social security adopted by the International Labor Organization (ILO). The Convention established nine types of social protection: medical care, unemployment benefits, industrial injuries, disability, survivors, maternity, sickness, family benefits and old-age pension. On the basis of the Convention, in fact, national legislation was formed in many countries. Legislation in social sphere most developed in the countries of North-Western Europe, the least - in the United States, where the center of gravity for resolving social issues is transferred to collective agreements, the arbitration system, and so on. The difference in approaches to building a social protection system is undoubtedly due to national characteristics society, the prevailing mentality. Thus, the US population is most characterized by the desire for personal initiative and self-realization, for the responsibility of a person for his successes, for his life, his future, therefore the state provides assistance to those who, due to objective reasons, could not take care of themselves. A fundamentally different approach is noted in a country like Sweden: the so-called solidarity approach suggests that in the interests of society, the very possibility of poverty should be excluded, since this can cause an increase in social tension, and also require large economic investments. Tax system in this country is built in such a way as to minimize the social stratification of citizens by income .
Here are two examples of building a social protection system based on diametrically opposed principles. In most countries, the system is based on principles that lie somewhere between these two extremes. 2.2 Principles and functions of social insurance
In the domestic science of social security law, the following basic principles are distinguished: a variety of types of social security; generality; solidarity; protection of the standard of living and health of citizens; justice in the distribution of benefits at the expense of funds allocated for the social security of citizens; financing of social security expenditures at the expense of specially formed for these purposes financial sources- mandatory insurance premiums and appropriations from the state budget; creation of maximum conveniences for citizens in the exercise of their right to social security. Since compulsory social insurance is an organizational and legal form of social security, these principles should also underlie the functioning of the entire system. this insurance. In other words, the principles of social security are basic, a kind of construction for compulsory social insurance. We call such principles social-insurance principles. From the point of view of the rules of legal technique, the principles of compulsory social insurance should be enshrined in legislative order. There are no such principles in the law on social insurance. Therefore, the principles are derived from the very essence of compulsory social insurance. In social insurance law, they can be as follows: social and insurance universality and obligation; social insurance solidarity; personal social insurance liability of insured persons; social insurance payments subject to payment of insurance premiums; social insurance tripartiteness; social insurance guarantee of a certain level of insurance coverage; social insurance guarantee of ensuring the rights of insured citizens to insurance coverage; social and insurance self-government. The principle of social insurance universality and the mandatory nature of compulsory social insurance testifies to the possibility of its extension not only to employees, but also to persons who independently provide themselves with work, for example, individual entrepreneurs, persons engaged in private legal practice, etc. The principle of insurance solidarity consists in mutual assistance and mutual support of all citizens participating in insurance. In real life, this means that the funds in the form of insurance premiums of insured persons are concentrated in the fund of compulsory social insurance formed for these purposes and subsequently distributed jointly among them, regardless of socio-demographic, regional, economic and other factors. The principle of personal insurance liability is determined by the need for direct (personal) participation of the insured person in the formation financial base insurance funds. In domestic compulsory social insurance, employees do not make contributions from personal earnings. This is evidence of inferiority existing system compulsory social insurance. The principle of insurance payments subject to the payment of insurance premiums for compulsory social insurance speaks for itself. Only if there are contributions to insurance system on the part of the insured persons or for them, it is possible for a citizen to receive the appropriate types of insurance coverage (insurance payments). The principle of tripartiteness implies the participation in compulsory social insurance of its three subjects: the employee, the employer and the state. Its implementation makes it possible to distribute responsibility between them for financial condition the entire system of compulsory social insurance. Usually, for all types of social insurance, except for insurance of accidents at work and occupational diseases, employers and employees must pay insurance premiums in the same amount. The principle of guaranteeing a certain level of insurance coverage in real life should mean that the provision of the insured persons corresponds to a level that meets the standards of material security. The amount of insurance payments allows insured citizens to satisfy their personal needs not at the level of a minimum of physiological survival, but at the level of a real subsistence minimum. The principle of guaranteeing the rights of insured citizens to insurance coverage means that any circumstances, such as the lack of sufficient funds from the social insurance fund, should not affect the amount of insurance payment or the timing of its issuance. The principle of self-government means the equal responsibility of all participants in compulsory social insurance for the management of the relevant insurance fund - the actual participation of insured persons and employers in the management of insurance funds. The system of compulsory social insurance, with the provision of insured citizens carried out within its framework, must function in accordance with the above principles. These principles are the basis on which the entire system of compulsory social insurance must be built. It is also necessary to enshrine these principles in a legal order (for example, in a federal law or a code on compulsory social insurance), which would greatly facilitate the provision of citizens within the framework of compulsory social insurance. The functions of this insurance are derived from the functions of social security law, i.e. the main directions of legal regulation of social relations that are emerging regarding the distribution of social benefits and social services to citizens in need of social protection. Based on the essence of compulsory social insurance (risk insurance), its functions include compensatory (reimbursing), preventive (preventive), rehabilitation (adaptive, integration) and production. All these functions are interconnected, therefore their allocation into independent legal categories is conditional here. The compensatory function externally manifests itself through the provision of compensation for lost earnings (labor income) to insured persons (in individual cases and members of their families) through the appropriate types of social insurance they receive. The implementation of the preventive function in practice should be reduced to preventing the occurrence of possible adverse consequences for the material and social situation of the insured person caused by a social insured event. The rehabilitation function can be characterized in its intended purpose in two ways: firstly, the protection of the life and health of the insured person by restoring or maintaining them; secondly, the adaptation and integration of insured persons (members of their families) who have suffered the consequences of a social insured event into society. Through the production function, the connection of the insured person with labor and socially useful activities is expressed. 3. The system of compulsory social insurance in the Russian Federation
.1 Classification and types of compulsory social insurance social insurance principle function Compulsory social insurance as a system education consists of several types or subsystems (relative to independent systems, depending on the types of insurance). Structurally, this system can be represented as follows: compulsory pension insurance; compulsory social insurance in cases of temporary disability, motherhood and childhood; compulsory social insurance of industrial accidents and occupational diseases; compulsory health insurance; unemployment insurance. Each type of compulsory social insurance (each system) has its own set of criteria, which is defined by the Law on Social Insurance. As such criteria, one can consider social insured events, social insurance coverage and its legal consolidation. With the help of these criteria, insurance systems are distinguished. The Law on Social Insurance lists social insurance risks - industrial injury and occupational disease, disability, illness, loss of a breadwinner, old age, the need to receive medical care, etc. They can also be considered a sign by which this insurance is classified. Indeed, when they occur, the material and (or) social position of workers and other categories of citizens changes. With the help of legal norms, the state must protect such citizens from a possible change in their situation for the worse. It should be noted that the definition of social insurance risk formulated in the Social Insurance Law suffers from inaccuracies. Employee with whom employment contract, performing labor duties and receiving wages, is already subject to compulsory social insurance, tk. for him, the employer automatically pays the appropriate insurance premiums. In other words, it is already insured. Here it would be legally correct to say that in the event of the occurrence of a relevant event, provision can be made in the form of compulsory social insurance. After all, the event is the realization of 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 for compulsory social insurance. Compulsory pension insurance covers such social insured events as disability; the onset of old age; loss of a breadwinner; death of a pensioner or disabled members of his family who are dependent on him. Temporary disability (due to illness, injury, injury), maternity, death of the insured person or disabled members of his family who are dependent on him are subject to compulsory social insurance in cases of temporary disability, motherhood, paternity and childhood. Compulsory social insurance of accidents at work and occupational diseases occurs in case of labor injury, occupational disease, death of the insured person. Compulsory health insurance provides assistance to citizens in obtaining medical care. Compulsory social insurance provision involves the fulfillment by the insurer, and in certain 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 legally established by a particular type of compulsory social insurance. The provision of insured citizens under the system of compulsory pension insurance is carried out in the form of labor pensions for old age, for disability and for the loss of a breadwinner; burial allowance. The inclusion of a funded component (funded part) in the structure of labor pensions also indicates a deviation from the provisions of the Law on Social Insurance. The legislator forcibly introduced the principle of individual funded savings into compulsory pension insurance. By its nature, such a principle is not social insurance. funded pension should be considered as a type of non-state pension insurance. Within the framework of compulsory social insurance for temporary disability, maternity, paternity and childhood, the issuance of benefits for temporary disability, pregnancy and childbirth, childcare (up to the age of one and a half years) is guaranteed to women registered in medical institutions in early dates pregnancy, childbirth, burial; payment for vouchers for sanatorium treatment and health improvement of employees and their families. Provision of citizens under the system of compulsory social insurance of accidents at work and occupational diseases is carried out in the form of temporary disability benefits, lump-sum and monthly insurance payments; payment of expenses for social and professional rehabilitation of persons injured as a result of accidents at work and occupational diseases. The listed risks should correspond to the types of compulsory social insurance of the same name. In reality, they are grouped according to the relationship of social insurance risks, social insurance events and social insurance coverage. In general, the types of insurance can be represented as relatively independent elements that are part of the overall system of insurance under consideration. Therefore, the structurally indicated types are separated into relatively independent organized subsystems (separate systems of a lower order in relation to the general system of compulsory social insurance). The financial provision of unemployed citizens with unemployment insurance benefits was first provided for by the Law of the Russian Federation of April 19, 1991 No. 1032-1 “On Employment of the Population of the Russian Federation”. Compulsory health insurance was also introduced for the first time with the adoption of the Law of the Russian Federation of June 28, 1991 No. 1499-1 “On health insurance citizens in the Russian Federation. Federal Law No. 125-FZ of July 24, 1998 “On Compulsory Social Insurance Against Occupational Accidents and Occupational Diseases” establishes insurance of the same name for injured workers from the indicated causes. Compulsory pension insurance conditionally received its consolidation in 2001 with the adoption of a federal law with the same name and Federal Law of December 17, 2001 No. 173-FZ “On labor pensions in the Russian Federation”. The process of formation of compulsory social insurance as a complex legal system continues. Casting not completed yet legal framework on compulsory social insurance to the norms of the basic Law on social insurance. 3.2 Legal regulations of compulsory social insurance
In accordance with these legislative acts, 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 Russian legislation- other categories due to their recognition as unemployed, work 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, provided by law and subject to compulsory social insurance (Article 1 of the Federal Law “On the Basics of the Obligation body social insurance”). This type insurance applies not only to the listed categories of citizens, but also to persons who independently provide themselves with work. 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 financial position 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 budget of funds of specific types of compulsory social insurance; responsibility for the intended 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 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 care; temporary disability; work 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: ) payment to the medical institution of expenses related to the provision of the necessary medical care to the insured person; ) old-age pension; ) disability pension; ) survivor's pension; ) temporary disability allowance; ) benefit in connection with labor injury and occupational disease; ) maternity allowance; ) monthly allowance for childcare until the child reaches the age of one and a half years; ) unemployment benefit; ) a one-time allowance for women registered with medical institutions in the early stages of pregnancy; ) a one-time allowance for the birth of a child; ) allowance for sanatorium treatment; ) social benefit for burial; ) payment for vouchers for sanatorium treatment and health improvement of employees and their families. 3.3 Problems of social insurance in Russia and possible solutions
At present, an integral system of social insurance has not been formed in the Russian Federation, although its main elements already exist. The formation of an optimal system of social insurance involves: preservation of non-insurance principles; no dependence of the level of benefits paid on the size of deductions; incompleteness of legal regulation of the system of compulsory social insurance; insufficient substantiation of the level of social payments. There have been several attempts to reform social insurance in our country. However, this did not bring positive results. The reduction in the rate of the unified social tax led to a reduction in deductions for off-budget funds, the elimination of sanatorium treatment for employees, the introduction of payment sick leave at the expense of compulsory social insurance funds only from the 3rd day. In fact, the insurance nature of compulsory social insurance was lost, contributions began to be collected impersonally, turned into a kind of mandatory payment, which has become an instrument of the state's steam distribution policy. Employers and citizens have lost motivation in their own social protection in the form of social insurance. Single tax on imputed income, agricultural tax, tax in connection with the simplified taxation system are of a different nature than insurance premiums and the unified social tax. He has a different the tax base, not related to either the wage fund or the number of employees. At the same time, the main criterion for social insurance and reimbursement of insurance payments continues to be the loss of earnings by an employee. It is necessary to provide for a connection between insurance payments from extra-budgetary funds with the payroll fund and the number of employees who have switched to special tax regimes. At present, there has been a deformation of distribution relations, it has become possible to receive insurance services without participating in the formation of the financial base of social insurance. As a result, one of the fundamental principles of social insurance "contribution - payment" is violated, and the system receives less legally established resources. In this case, there is a substitution of the purpose of social insurance. The principle of personal responsibility of each for the formation of the conditions of his life, necessary in market economy, reduced to zero. the strategy for the development of social insurance should include a consolidated position of the Government, trade unions and employers in resolving issues of social insurance; intensifying the work of trade unions while retaining legislative and control functions for the state; creation of conditions and prerequisites for the development of non-state social insurance, which is associated with the organization of non-state pension funds. The development and support of non-state voluntary forms of insurance will make it possible, firstly, to involve in social insurance those groups of the population that will be outside operating system; secondly, to create conditions for competition between insurance organizations, which will increase the level of insurance services and create prerequisites for increasing the effectiveness of social protection of the population. In addition, it is necessary to stop the slide of social insurance to the path of social security, restoring its functioning on truly insurance principles. One of the decisive directions for improving the social insurance system should be the implementation of a set of measures aimed at achieving the financial stability of the system by balancing the receipts of mandatory payments and spending on social payments to extrabudgetary funds. The fulfillment of this task necessitates the establishment of clear boundaries between the areas of social insurance and social security, the classification of expenses as insurance and non-insurance. We believe that the payment of benefits for temporary disability, for pregnancy and childbirth have a clearly defined insurance nature, while the costs of paying benefits for the birth of a child, for caring for a disabled child do not relate to insurance risks, and the costs of sanatorium treatment of citizens, health improvement of children have only a preventive orientation. Proceeding from this, it is supposed to determine the sources of financing for each type of expenditure carried out today from social insurance funds. This can happen only in the event of a radical change in our country's attitude to the procedure and conditions for remuneration of citizens employed in production, and a certain increase in their wages. It is legitimate to raise the question of the parallel introduction of the concept of insurance premiums into the formation of income from the social insurance budget. Thus, without solving the problems posed, it is impossible to create an effective system of social insurance in Russia and ensure a high level of social protection of the population from various kinds of social risks. Conclusion
The main purpose of insurance is protection. The entire history of the economy shows the objective need of society for insurance protection, and for reliable and effective protection, that is, the mission of insurance activity can be defined as meeting the public need and reliability for insurance protection against accidental hazards that meets generally accepted requirements for financial reliability. The complexity and specificity of insurance activity determines the application of various classifications used in insurance. At the core Russian classification types of insurance lies in the content of its main classification feature - the content of the object of insurance. In personal insurance, the object of insurance is property interests related to life, health, disability, pensions and other events in the life of an individual or group of people. In property insurance, the object of insurance is property interests associated with the possession, use, disposal of property, with the obligation to compensate for harm caused to other persons or their property, as well as with the implementation of entrepreneurial activities. State legislation, the alignment of political forces has an impact on commercial activity insurers. this is expressed in the legal impact on insurers by issuing relevant regulations directly or indirectly regulating insurance activities. The legislative base of insurance activities in Russia is the Constitution of the Russian Federation, Civil Code of the Russian Federation (ch. 48), the Law of the Russian Federation “On the Organization of Insurance in the Russian Federation”, the basis of which was the Law “On Insurance” in force since 1992, taking into account subsequent changes and additions to it, the Law “On Medical Insurance of Citizens in the Russian Federation ", tax code Russian Federation, Federal Law "On Licensing Certain Types of Activities", other departmental regulations. Rating is comprehensive assessment activities of an insurance organization, characterizing its ability to timely and fully fulfill its obligations to customers. Based on the rating, the ranking of insurance organizations is carried out, i.e. assignment of a certain reliability class. In general, considering state of the art of the Russian insurance market, it should be noted that the domestic market can be defined to a greater extent as promising or potential, provided that the support, understanding and educational work of scientists, politicians, statesmen, lobbyists is attracted to the insurance sector. It is necessary to expand the range of ongoing types of international insurance and study the features of the organization of insurance business in foreign countries and the rich experience of commercial insurance. The purpose of the course work consisted in various types of insurance, the principles and functions of insurance and their features in accordance with applicable law. To achieve this goal, the following questions were considered: Concepts and essence of obligatory social insurance. Principles and functions of compulsory social insurance. Analysis of the legal regulation of the main types of compulsory social insurance. The goal has been reached. List of sources used
1. Federal Law "On Accounting" dated November 21, 1996 N 129-FZ Federal Law No. 243-FZ of October 30, 2009 "On Amendments to Article 32.1 of the Law of the Russian Federation "On the Organization of Insurance Business in the Russian Federation" Federal Law "On Compulsory Insurance of Civil Liability of Owners Vehicle"(OSAGO) dated 04.25.2002 N 40-FZ Federal Law "On Licensing Certain Types of Activities" dated 08.08.2001 N 128-FZ, as amended from 01.01.2010 Abramov V.Yu. Insurance: theory and practice. - M.: "Wolters Kluver", 2007. Arkhipov A.P. Insurance business management: textbook. allowance - M.: Master, 2009. Zhuravin S.G. Short course history of insurance - M.: "Ankil", 2005. Kuznetsova I.A. Life and property insurance of citizens: practical. allowance - M .: Dashkov and K, 2008. 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. Main functions in implementation public 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 19.06.2012 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 Krasnodar Territory - Decree 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 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 way to ensure this standard of living person, including food, clothing, housing, medical care and necessary social service, 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, intra-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 measures, 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. Consequently, 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. The need for social insurance arises at a certain historical stage of the economic and social development of society. Social insurance has a specific feature determined by the nature of insurance, namely: the creation of a mechanism for indemnification in the event of an insured event and the provision of income that is irreplaceable in other ways. State social insurance is an objective necessity. At a certain stage of development, society takes under its protection persons who, for some reason, cannot work and receive payment for their work. Social security has always occupied and occupies one of the key, defining places in the life of the state and society. It directly depends on the development of the economy and is closely connected with politics and the social well-being of people and non-working sections of the population. State apart from legislative regulation relations on social insurance directly finances the provision of citizens. But what is compulsory social insurance? Having studied and analyzed the Federal Law "Compulsory social insurance", we can conclude that compulsory social insurance is part of state system social protection of the population, the specifics of which is carried out in accordance with federal law insurance of working citizens against a possible change in material and (or) social status, including due to circumstances beyond their control. Based on the concept given in the law, we can say 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 status of working citizens, and in cases provided for 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 Russian Federation of social insurance risks subject to compulsory social insurance. Based on the legal framework, we can conclude that the main principles for the implementation of compulsory social insurance are: The legal basis for self-government in social insurance is the property of the insurance community. The purpose of compulsory social insurance is to protect personal property interests in the event of insured events.
