Work plan:
1. Introduction
2. Chapter 1. "The Concept of Compulsory Social Insurance"
3. 1.1 Concept and principles of Compulsory social insurance
4. 1.2 Compulsory social insurance system
5. Chapter 2. "State system of compulsory social insurance"
6. 2.1 Mandatory pension insurance
7. 2.2 Mandatory social insurance in case of temporary disability and in connection with motherhood
8. 2.3 Compulsory health insurance
9. 2.4 Compulsory social insurance against industrial accidents and occupational diseases
10. Conclusion
11. Bibliography
Introduction.
The modern period in the life of Russian society and the state can be characterized as a transition from administrative- command system to the value system of a democratic society, in which the central place is occupied by a person, his rights and freedoms.
Constitution of the Russian Federation 1993 guarantees everyone social insurance and security. The proclamation of Russia as a legal social state outlined new prospects for regulating social relations, including in the social sphere.
Ongoing reforms financial system and the economy as a whole, the attempts of the state to raise wages have led to some improvement in the well-being of hotel categories of the population, but in society, there is still poor protection of citizens in the event of disability, retirement, loss of a breadwinner in the family, as well as unemployment, motherhood, paternity and childhood, occupational diseases and injuries and temporary disability. Under these conditions, the relevance of studying theoretical foundations the existing system of social insurance as a public entity.
Relevance of this work is expressed in the study of issues legal regulation on compulsory social insurance, which are currently among the most relevant in public life Russia.
The process of updating the legislation on state social insurance directly reflects the fundamental changes taking place in the country. These include: formation and functioning state system compulsory social insurance; development local government etc.
So, goal of this work is the analysis and study of the system of compulsory social insurance and regulatory legal framework concerning the state system of compulsory social insurance as a legal category.
The object of the course work is the analysis and study existing system compulsory social insurance, regulatory framework in the Russian Federation, namely:
Constitution Russian Federation
Federal Law "On labor pensions in the Russian Federation";
Federal Law "On individual personalized accounting in the system of state pension insurance";
AT term paper scientific works of E.G. Azarova, K.S. Batygina K.S., Galaganova V.P. and Smirnova O.V. and other authors.
Subject work is the analysis and study of the state system of compulsory social insurance as a legal category.
tasks of this course work are:
1. reveal the concept of the state system of compulsory social insurance as an organizational and legal form, its goals, principles and objectives;
2. define the system of compulsory social insurance;
3. consider the system of compulsory pension insurance, health insurance, social insurance in case of temporary disability and in connection with motherhood, social insurance against accidents at work and occupational diseases.
The course work consists of an introduction, two chapters, subparagraphs and a conclusion.
country's fundamental transformations of state social insurance directly reflect what is happening in the country's fundamental transformations
Chapter 1. "The Concept of Compulsory Social Insurance"
1.1 Concept and principles Compulsory Social Security.
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 - part of the state system social protection population, the specificity of which is carried out in accordance with federal law insurance of working citizens against possible changes in material and (or) social status including circumstances beyond their control.
Based on the regulatory and legal framework for compulsory social insurance, it is logical distinguish between the following types of social insurance risks :
the need to obtain medical care;
· temporary disability;
Occupational injury and occupational disease:
· motherhood;
Disability
The onset of old age
I will lose the breadwinner;
recognition as unemployed;
death of the insured person or incapacity for work of his dependent family members.
Realization of insurance risk is called insured event , i.e. an event that has already occurred and led to a change in the material and social situation of a citizen, such as loss of a breadwinner or disability.
After analyzing the system of compulsory social insurance risk, we can conclude that each type of insurance risk corresponds to the type of insurance coverage. Insurance coverage for certain types compulsory social insurance is:
1. payment of medical institutions, 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. temporary disability allowance,
6. maternity allowance,
7. childcare allowance,
8. unemployment benefit,
9. lump sum at the birth of a child
10. a one-time allowance for women registered in early dates pregnancy,
11. allowance for sanatorium treatment,
12. burial allowance
13. payment for vouchers for health resort treatment of employees and members of their families,
14. allowance for the onset of labor injury and occupational disease.
Having studied the regulatory framework, it is logical to conclude that relations on compulsory social insurance arise:
· for the insured - for all types of compulsory social insurance from the moment of conclusion of an employment contract with the employee; from other policyholders from the moment of their registration by the insurer;
· at the insurer - from the moment of registration of the insured;
For insured persons - for all types of compulsory social insurance from the moment an employment contract is concluded with the employer (for example, the provision of temporary disability benefits by the FSS);
For self-employed persons and other categories of citizens - from the moment they or for them pay insurance premiums (providing the FSS benefits for pregnancy and childbirth).
Chapter 2. "State system of compulsory social insurance in modern Russia"
2.1 Mandatory pension insurance.
Having studied the legal framework and the system of compulsory social insurance, we can conclude that compulsory pension insurance - a system of legal, economic and organizational measures created by the state aimed at compensating citizens for earnings or other income received by them before the appointment of a labor pension.
Based on the analysis of the mandatory pension insurance system The tasks of pension insurance are:
1. Security financial stability and mobilization Money to provide citizens with labor pensions.
2. Providing insured citizens with labor pensions in the event of old age, disability and in the event of loss of a breadwinner.
3. Establishment of the circle of persons subject to compulsory pension insurance.
Having studied the pension insurance system, it is logical to conclude that principles of compulsory pension insurance:
1. sustainability of the financial system of mandatory pension insurance (the financial system of mandatory pension insurance is stable and operates autonomously from other systems),
2. universality (all insured persons are subject to mandatory pension insurance),
3. compulsory nature (mandatory pension insurance for all insured persons must be provided by the state),
4. obligatory payment of insurance premiums in compulsory pension insurance,
5. autonomy of the mandatory pension insurance system (system independence),
6. parity of participation of subjects of compulsory pension insurance,
7. state guarantee observance of the rights of insured persons (the state guarantees the rights of insured persons).
Having studied and analyzed the regulatory and legal framework legislation in compulsory pension insurance:
The Constitution of the Russian Federation
Federal Law “On the basics of compulsory social insurance”
Federal Law "On labor pensions in the Russian Federation"
Federal Law "On Compulsory Pension Insurance"
· Federal Law “On individual personalized accounting in the system of state pension insurance”.
Based on the regulatory and legal framework and the system of compulsory pension insurance financial basis compulsory pension insurance consists of:
funds pension fund are federal property and are not part of other budgets. The budget is funded by:
insurance premiums
funds federal budget
sums of fines and other financial sanctions
income from accommodation temporarily free funds
voluntary contributions
other sources not prohibited by law.
The budget funds of the Pension Fund of Russia have special purpose and are sent to:
payment of labor pensions and benefits
delivery of pensions
Ensuring the current activities of the insurer
other purposes.
Analyzing the system of compulsory pension insurance, it is advisable to conclude that The subjects of the Mandatory Pension are:
Insurer - Pension Fund of Russia (Pension Fund of Russia and its territorial bodies). Along with the Pension Fund of Russia, non-state pension funds can be insurers, but only in relation to the funded part of the labor pension.
rights and obligations of the insurer under compulsory pension insurance:
The insurer has the right to manage the funds of the budget of the Pension Fund of Russia and control over their spending, to conduct inspections with the payment of insurance premiums.
The insurer is obliged to provide information on an individual personalized account (account), appoint and pay in a timely manner, pay insurance coverage and prepare a rationale for insurance premium rates.
Policyholder -
1) persons making payments for others individuals: legal entities, individual entrepreneurs, individuals;
2) individual entrepreneurs and self-employed persons.
Studying and analyzing the regulatory framework, we can list some rights and obligations of the insured under compulsory pension insurance:
The insured must pay insurance premiums, register ok statutory, provide information about the insured persons for maintaining individual personalized records.
The policyholder has the right to participate in the management of compulsory pension insurance and receive information and information about the insurer free of charge.
Based on the regulatory and legal framework the insured persons are persons covered by compulsory pension insurance: persons working under labor, author's and license agreements; persons self-employed; persons who voluntarily entered into legal relations with the insurer.
Studying and analyzing the regulatory framework, we can list some rights and obligations of the insured person:
The insured person has the right to receive compulsory pension insurance in a timely and complete manner, to receive information and exercise control.
The insured person is obliged to submit documents to the insurer, inform the insurer of all changes affecting the payment of insurance coverage, and comply with the conditions for granting a pension.
Based on the insurance risks of compulsory pension insurance, the following follow: kinds insurance coverage.
1. the insurance and funded parts of the labor pension for old age and disability,
2. insurance part labor pension in case of loss of a breadwinner,
3. allowance for the burial of deceased pensioners who are not working on the day of death.
Payment of insurance premiums for compulsory pension insurance .
When studying and analyzing the system of compulsory pension insurance, much attention should be paid to the payment of insurance premiums. Insurance premiums are paid for billing period. The billing period is calendar year, which consists of reporting periods: 1st quarter, half a year, 9 months of the calendar year.
On a monthly basis, the insured pays advance payments, and at the end of the reporting period, calculates the difference between the amount of insurance premiums calculated for the reporting period.
The policyholder calculates the amount of insurance premiums in accordance with the insurance base. Insurance base- salary or other income of the insured person and other payments included in the system of remuneration or from other income.
GU-GU PFR No. 10 for the city of Moscow and the Moscow Region filed a claim with the Arbitration Court of Moscow to recover from the defendant the amount of arrears on insurance premiums for compulsory pension insurance in accordance with paragraph 2 of Article 25 of the Federal Law "On Compulsory Pension Insurance" and penis.
The defendant did not recognize the claim, referring to the fact that they were not paid wages to employees.
Having examined the case materials, after hearing the representatives, the court found that the claim is subject to satisfaction in accordance with paragraph 2 of Article 14, paragraph 2 of Article 24 and paragraph 1 of Article 25 of the Federal Law “On Compulsory Pension Insurance” No. 167
2.2 Compulsory social insurance in case of temporary disability and in connection with motherhood -
this is a type of insurance associated with temporary disability (illness, injury); birth and adoption of children.
Based on the regulatory framework for compulsory insurance Compulsory social insurance in case of temporary disability and in connection with motherhood is a system of legal, economic and organizational measures created by the state aimed at compensating citizens for lost earnings (payments, rewards) or additional expenses in connection with the onset of insured event on compulsory social insurance in case of temporary disability and in connection with motherhood.
Having analyzed the system of compulsory social insurance in case of temporary disability and in connection with motherhood, it is necessary to reveal the concept, rights and obligations of subjects of compulsory social insurance in case of temporary disability and in connection with motherhood.
Having studied and analyzed the legal framework for compulsory social insurance, it is logical to conclude that by insured citizens compulsory social insurance in case of temporary disability and in connection with motherhood are citizens of the Russian Federation, as well as foreign citizens and stateless persons permanently or temporarily residing in the territory of the Russian Federation:
1. persons working under labor contracts;
2. state civil servants, municipal employees;
3. persons holding public positions of the Russian Federation, public positions of a constituent entity of the Russian Federation, as well as municipal positions filled on a permanent basis;
4. members of a production cooperative who take personal labor participation in its activities;
5. clergymen;
6. persons sentenced to imprisonment and involved in paid work.
7. Lawyers, individual entrepreneurs, members of peasant (farm) households, individuals who are not recognized as individual entrepreneurs (notaries engaged in private practice, other persons engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation), members of family (tribal) communities of indigenous peoples of the North are subject to compulsory social insurance in case of temporary disability and in connection with motherhood, if they have voluntarily entered into a relationship of compulsory social insurance in case of temporary disability and in connection with motherhood, and pay insurance premiums for themselves.
rights and obligations of insured persons : the rights:
1. timely and in full to receive insurance coverage in accordance with the legislation of the Russian Federation on compulsory social insurance in case of temporary disability and in connection with motherhood;
2. freely receive information from the insured about the calculation of insurance premiums and exercise control over their transfer to the Social Insurance Fund of the Russian Federation;
3. apply to the insured and the insurer for advice on the application of the legislation of the Russian Federation on compulsory social insurance in case of temporary disability and in connection with motherhood;
4. apply to the insurer with a request to verify the correctness of the payment of insurance coverage by the insured;
5. protect their rights personally or through a representative, including in court.
The insured persons are obliged:
1. present to the insured, and in cases established by the legislation of the Russian Federation on compulsory social insurance in case of temporary disability and in connection with motherhood, to the insurer, reliable documents on the basis of which insurance coverage is paid;
2. notify the policyholder (insurer) of the circumstances affecting the terms of provision and the amount of insurance coverage within 10 days from the date of their occurrence;
3. observe the treatment regimen determined for the period of temporary disability, and the rules of the patient's behavior in medical organizations;
4. fulfill other requirements established by the legislation of the Russian Federation on compulsory social insurance in case of temporary disability and in connection with motherhood.
It follows from the system of compulsory social insurance and the legal framework that policyholders are persons making payments to individuals subject to compulsory social insurance in case of temporary disability and in connection with motherhood:
1. organizations - legal entities formed in accordance with the legislation of the Russian Federation, as well as foreign legal entities, companies and other corporate entities with civil legal capacity, established in accordance with the legislation of foreign states, international organizations, branches and representative offices of these foreign persons and international organizations established on the territory of the Russian Federation;
2. individual entrepreneurs, including heads of peasant (farmer) households;
3. individuals who are not recognized as individual entrepreneurs;
4. lawyers, individual entrepreneurs, members of peasant (farmer) households, individuals who are not recognized as individual entrepreneurs (notaries engaged in private practice, other persons engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation), members of family (clan) communities of indigenous peoples of the North who voluntarily entered into relations on compulsory social insurance in case of temporary disability and in connection with motherhood, with the exception of the rights and obligations associated with the payment of insurance coverage to insured persons.
From the regulatory and legal framework for compulsory social insurance in case of temporary disability and in connection with motherhood, the following follow: rights and obligations of insurers:
Insurers have the right:
1. apply to the insurer for obtaining the funds necessary for the payment of insurance coverage to insured persons, in excess of the accrued insurance premiums;
2. receive free information from the insurer on regulatory legal acts on compulsory social insurance in case of temporary disability and in connection with motherhood;
3. go to court to protect their rights.
Insurers are required to:
1. register with the territorial body of the insurer in the cases and in the manner established by the Federal Law;
2. timely and in full pay insurance premiums to the Social Insurance Fund of the Russian Federation;
3. in accordance with the legislation of the Russian Federation on compulsory social insurance in case of temporary disability and in connection with motherhood, pay out insurance coverage to insured persons upon the occurrence of insured events provided for by the Federal Law;
4. keep records and reports on accrued and paid insurance premiums to the Social Insurance Fund of the Russian Federation and expenses for the payment of insurance coverage to insured persons;
5. comply with the requirements of the territorial bodies of the insurer to eliminate the identified violations of the legislation of the Russian Federation on compulsory social insurance in case of temporary disability and in connection with motherhood;
6. submit for verification to the territorial bodies of the insurer documents related to the accrual, payment of insurance premiums to the Social Insurance Fund of the Russian Federation and the costs of paying insurance coverage to insured persons;
7. notify the territorial bodies of the insurer about the creation, transformation or closure of separate subdivisions, as well as a change in their location and name;
8. fulfill other obligations stipulated by the legislation of the Russian Federation on compulsory social insurance in case of temporary disability and in connection with motherhood.
Based on the regulatory framework, it is logical to conclude that insurer for compulsory social insurance in case of temporary disability and in connection with motherhood is the Social Insurance Fund of the Russian Federation.
The Social Insurance Fund of the Russian Federation and its territorial bodies constitute a single centralized system management bodies of the means of compulsory social insurance in case of temporary disability and in connection with motherhood.
From the Federal Law "On compulsory social insurance in case of temporary disability and in connection with motherhood" it follows, that insurance coverage - execution by the insurer, and in individual cases, the insured of his obligations to the insured person upon the occurrence of an insured event through the payment of benefits established by the Federal Law.
Having studied the regulatory framework, it is logical to say that insurance risks under compulsory social insurance in case of temporary disability and in connection with motherhood, temporary loss of earnings or other payments, remuneration by the insured person in connection with the occurrence of an insured event or additional expenses of the insured person or members of his family in connection with the occurrence of an insured event are recognized.
Insured events for compulsory social insurance in case of temporary disability and in connection with motherhood are recognized:
1. temporary disability of the insured person due to illness or injury (with the exception of temporary disability due to accidents at work and occupational diseases) and in other cases;
2. pregnancy and childbirth;
3. the birth of a child (children);
4. caring for a child until they reach the age of one and a half years;
5. death of the insured person or a minor member of his family.
From the system of compulsory social insurance in case of temporary disability and in connection with motherhood, you can identify the following types of insurance coverage:
1. temporary disability allowance;
2. maternity allowance;
3. a one-time allowance for women registered with medical institutions in the early stages of pregnancy;
4. a one-time allowance at the birth of a child;
5. monthly allowance for child care;
6. burial allowance.
Payment of insurance premiums on compulsory social insurance in case of temporary disability and in connection with motherhood, much attention should be paid, since at the expense of them the system for compulsory social insurance in case of temporary disability and in connection with motherhood operates. Insurance premiums are paid for the billing period. On a quarterly basis, no later than the 15th day of the month following the previous quarter, the insurers specified in the Federal Law are required to submit reports (calculations) to the territorial bodies of the insurer in the form approved by the federal executive body responsible for generating public policy and legal regulation in the field of social insurance, on the amounts:
1. accrued insurance premiums to the Social Insurance Fund of the Russian Federation;
2. funds used by them for the payment of insurance coverage;
3. expenses for the payment of insurance coverage subject to offset against the payment of insurance premiums to the Social Insurance Fund of the Russian Federation;
4. insurance premiums, penalties, fines paid to the Social Insurance Fund of the Russian Federation.
2.3 Compulsory health insurance.
Health insurance is a form of social protection of the population in protecting the health of citizens.
And the legal framework for the purpose of health insurance is to guarantee citizens the receipt of medical care at the expense of accumulative funds.
Because Compulsory health insurance is a part of compulsory social insurance, then compulsory health insurance provides all citizens with equal opportunities to receive medical and drug care at the expense of compulsory health insurance in the amount and on the terms of the relevant programs of compulsory health insurance.
Studying and analyzing the system of compulsory health insurance insurance object the insured risk associated with the cost of medical care in the event of an insured event is recognized.
Based on the system of compulsory health insurance type of insurance coverage is payment of expenses for the provision of medical care to citizens in medical institutions.
Compulsory health insurance is regulated by the Federal Law of the Russian Federation and is part of the state policy and social insurance system. Basic CHI program is an Basic compulsory medical insurance program , which is developed by the Ministry of Health of the Russian Federation, agreed by the Ministry of Finance of the Russian Federation, Federal Fund OMS and approved by the Government. The basic program includes primary health care, inpatient and rehabilitation treatment, is carried out at the expense of CHI funds and is implemented on the basis of agreements concluded between subjects of compulsory medical insurance.
Types of subjects.
Having studied the system and regulatory framework of compulsory health insurance insured person recognized as citizens of the Russian Federation, stateless persons have the same rights as citizens and foreign citizens permanently residing, unless otherwise provided by the agreement.
From the regulatory framework and the system of compulsory health insurance, it is possible to single out the basic rights of the insured person, namely:
Citizens have the right to choose a health insurance organization, a medical institution and a doctor, to receive medical care on the territory of the Russian Federation and outside their place of residence.
Insured Based on the regulatory framework and the system of compulsory medical insurance, the following are recognized:
1. self-employed, individual entrepreneurs;
2. for the working population - organizations (employer)
3. for non-working citizens - the state (executive authorities of the constituent entities of the Russian Federation (local governments)).
Based on the analysis of the regulatory framework, it can be said that the insured has the right to:
participation in all types of insurance;
free choice of insurance organization.
The insured is obliged:
conclude an agreement on compulsory medical insurance with insurance medical organizations;
pay insurance premiums in the manner prescribed by law.
Having studied and analyzed the system and regulatory framework of compulsory health insurance, we can conclude that insurance medical organizations are legal entities of any organizational and legal form that have the necessary competence for medical insurance and organize their activities in accordance with the law, engaged in insurance on the basis of a license, for example, the insurance medical organization MAKS-M
Based on the system of compulsory health insurance Tasks of insurance medical organizations are recognized:
1. implementation of health insurance for insured persons,
2. issuance of insurance policies,
3. payment to medical institutions for the provision of medical care.
After analyzing the regulatory framework for compulsory health insurance, we can say that insurance medical organizations have the right to:
selection of medical institutions for the provision of medical care under compulsory medical insurance contracts,
participation in the accreditation of institutions,
filing a claim against medical institutions or a medical worker for harm caused through their fault.
Respectively health insurance companies are required to:
carry out activities on a non-commercial basis,
conclude contracts for compulsory health insurance,
create in in due course insurance reserves,
protect the interests of the insured persons.
Insurer- Mandatory health insurance fund (designed to accumulate funds for compulsory health insurance, ensure the financial stability of this system and equalize financial resources its implementation).
2.4 Compulsory social insurance against industrial accidents and occupational diseases.
In accordance with the system and legal framework of compulsory social insurance compulsory social insurance against accidents at work and occupational diseases is recognized as a type of compulsory social insurance and provides for:
1. ensuring social protection of insured persons and economic interest in the subjects of insurance, reducing occupational risk,
2. compensation for harm caused to the life and health of the insured person under compulsory insurance, under an employment contract and in other cases provided for by insurance,
3. security preventive measures to reduce injuries and occupational diseases.
Based on the system and regulatory framework of compulsory social insurance against industrial accidents and occupational diseases professional risk is the probability of damage or loss of health or death of the insured person associated with the performance of duties in cases established by law. (occurrence of accidents or death of the insured person)
Occupational risk is divided into classes - the level of occupational injury, occupational disease, prevailing by type economic activity insured.
Subjects Compulsory social insurance against industrial accidents and occupational diseases.
Insurer - Social Insurance Fund (establishes insurance rates, allowances, discounts; participates in the investigation of insured events; directs the insured persons to institutions of medical and social expertise; registers insurers; collects insurance premiums; provide insurance coverage).
Insurers - persons who make payments of contributions:
1. individuals,
2. organizations of any form of ownership,
3. individual entrepreneurs and self-employed persons,
4. executive authorities and local self-government,
5. citizens who voluntarily entered into insurance relations.
Rights and obligations of the insured: providing for the establishment of allowances and discounts to insurance rates; pay insurance premiums; provide measures to prevent insured events. Insured person: 1. an individual subject to compulsory social insurance against accidents at work and occupational diseases, namely: persons performing work under an employment contract under a civil law contract, if the employer is obliged to pay insurance convicts performing work, 2. a natural person who has suffered a health injury as a result of an accident at work or an occupational disease, 3. in the event of the death of the insured person, the following persons are entitled to receive the right: Disabled persons who were dependents of the deceased (i.e., children, brothers, sisters, parents, spouse, etc. had the right to maintenance), child of the deceased born after his death, · one of the parents caring for the children of the deceased under 14 years of age, or who are disabled · family members who became disabled within 5 years after his death. Insurance coverage. Based on the system and regulatory framework for compulsory social insurance against industrial accidents and occupational diseases insurance is provided in the form of: 1. temporary disability benefits in the amount of 100%, regardless of the length of service 2. insurance payments: lump-sum insurance payments monthly insurance payments 3. payment of additional costs associated with medical, social and professional rehabilitation: treatment of the insured person after an accident before the onset of work capacity purchase of medicines and personal care products for a medical institution outside care, including care provided by his family members medical rehabilitation in a sanatorium resort establishment and procedures, and in some cases, an accompanying person. Manufacture and repair of prosthetic and orthopedic products. · provision of transport, repair and provision of fuel and lubricants · travel of the insured person (accompanying, if necessary). The amount of insurance payments. It follows from the regulatory framework that insurance payments are paid: 1. to the insured persons if the result of the occurrence of the insured event was the loss of professional working capacity, 2. persons entitled to receive it if the death of the insured person has occurred. Lump sum insurance payment is assigned in a firm sum of money, which is approximately 50 thousand. The monthly insurance payment is approximately 40 thousand rubles. The amount is determined as a share of the average monthly earnings calculated for Last year in accordance with the degree of loss of professional ability to work. Bodies of medical and social expertise determine in percentage the degree of working capacity of the insured person and its types. Persons entitled to receive payments after the death of the insured person are calculated on the basis of his monthly earnings minus the shares attributable to himself and the ability to work of persons who were dependent on them, but did not receive the right to insurance payments. The Arbitration Court of the Russian Federation considered the application public institution"Tyumen regional office FSS RF" applied to the Arbitration Court of the Tyumen Region. with a claim for recovery individual entrepreneur Sovereign Yu.A. 5,000 rubles fine for violation of the term of registration as an insurant in the executive body of the insurer. By the decision of the Court of First Instance, the claim was denied. The decision of the Court of Appeal upheld the decision. The Federal Arbitration Court of the West Siberian District upheld the said judicial acts. The Arbitration Court of the Russian Federation ruled the decision of the court of first instance, the decision of the court of appeal Arbitration Court Tyumen region and the decision of the Federal Arbitration Court of the West Siberian District in the same case to cancel in accordance with the Federal Law "On the Fundamentals of Compulsory Social Insurance" and send the case for a new trial to the first instance of the Arbitration Court of the Tyumen Region.Conclusion.
The need for social insurance arises at a certain historical stage of the economic and social development 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.
A sound system of social insurance is one of the prerequisites for ensuring social justice, creating and maintaining political stability.
The tasks of social insurance include: the formation of monetary funds, from which the costs associated with the maintenance of the disabled or persons not participating in the labor process are covered; reducing the gap in the level of material support of non-working and working members of society.
State compulsory social insurance is part of the state system of social protection of the population, carried out in the form of insurance of working citizens against a possible change in material and social situation, including due to circumstances beyond their control.
Compulsory social insurance forms 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 situation of workers, citizens, and in cases provided by law- 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, sanitary treatment and the onset of other social insurances established by law risks subject to compulsory social insurance.
The Constitution proclaimed the Russian Federation a democratic, legal and social state. This means that the social rights of citizens are the highest value and the state is obliged to protect these rights. Social support, social protection of people, in general, social work is determined by "the social policy of the state as a certain orientation and system of measures to optimize the social development of society, relations between social and other groups, the creation of certain conditions to meet the vital needs of their representatives" .
State social insurance means under its object the entire population as a whole or individual social groups identified according to the criteria for the presence of social risks. The conditions of state social insurance are established by legislative and regulations and are mandatory. Taking into account the special importance of social insurance, its impact on social processes, the state in many countries creates systems of compulsory state social insurance, which make it possible to significantly concentrate resources in single funds and thereby ensure reliable social protection of the country's population.
At present, Russia has set itself a task of extraordinary complexity - to build a social state, designed to provide every citizen with decent living conditions.
The complex nature of the socio-economic and political problems that have developed in the field of social protection of the population in general and social insurance in particular requires new approaches to their solution. They are based on a vital necessity ensure effective social insurance for each person on the way to improving the financial situation of the most vulnerable segments of the population by improving the social insurance system, optimizing and conditions for assigning social payments.
This paper discusses topical issues of legal regulation of compulsory social insurance, which are currently among the most pressing issues in the public life of Russia.
In the course work, an analysis was carried out and the system of compulsory social insurance and legal bases relating to the state system of compulsory social insurance as a legal category; disclosed the concept of the state system of compulsory social insurance as an organizational and legal form, its goals, principles and objectives; the definition of the system of compulsory social insurance is given; the system of compulsory pension insurance, medical insurance, social insurance in case of temporary disability and in connection with motherhood, social insurance against industrial accidents and occupational diseases is considered.
Were studied:
Federal Law "On the basics of Compulsory Social Insurance";
Federal Law "On labor pensions in the Russian Federation";
Federal Law "On Compulsory Pension Insurance";
Federal Law "On compulsory social insurance in case of temporary disability and in connection with motherhood".
The course work used the scientific works of E.G. Azarova, K.S. Batygina, Galaganova V.P. and Smirnova O.V. and other authors.
In order to improve the efficiency and validity of the system and the regulatory framework for compulsory social insurance, it is necessary to determine the main plan for its development based on the following provisions:
1. create a unified codified regulatory and legal framework for all types of compulsory social insurance;
2. choose such financial instruments social insurance, which would not have a negative impact on the development of the economy and would rationally distribute the responsibility of the organization and the financing of the system among its participants
3. strengthen public control over the distribution of financial resources in the social insurance system
4. establish the level of necessary social guarantees that socially vulnerable groups of the population should provide.
Bibliography.
List of legal acts:
Constitution of the Russian Federation
Federal Law "On the basics of Compulsory Social Insurance";
Federal Law "On labor pensions in the Russian Federation";
Federal Law "On Compulsory Pension Insurance";
Federal Law "On individual personalized accounting in the system of state pension insurance";
Federal Law "On compulsory social insurance in case of temporary disability and in connection with motherhood".
Bibliography:
V.P. Galaganov Social Security Law 2004
V.P. Galaganov Insurance 2008
P. L. Kaminsky Social insurance 2003
K.S. Batygin Social security allowance 1996.
Federal Law "On the basics of Compulsory Social Insurance"
Art. 7 FZ "On the basics of compulsory social insurance"
Federal Law of December 29, 2006 N 255-FZ "On Compulsory Social Insurance in Case of Temporary Disability and in Connection with Motherhood"
"On health insurance of citizens in the Russian Federation"
Art. 6 Federal Law "On health insurance of citizens in the Russian Federation"
"Regulations on insurance medical organizations providing compulsory medical insurance" approved by the Decree of the Council of Ministers - the Government of the Russian Federation of October 11, 1993. No. 1018.
ON THE FOUNDATIONS OF COMPULSORY SOCIAL INSURANCE, 07/16/99, No. 167
- 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 Federal 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 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.
Insurance fee — 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;
Insurance case - an event representing the realization of a social insurance risk, with the onset of which the insurer's obligation, and in some cases established by the Federal Law, also the policyholders to ensure compulsory social insurance arises;
Provision for compulsory social insurance (hereinafter - insurance coverage) - the fulfillment by the insurer, and in some cases established by the Federal Law, 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 the Federal Law 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.
Basic principles for the implementation of compulsory social insurance:
- the stability of the financial system of compulsory social insurance, ensured on the basis of the equivalence of insurance coverage to the means of compulsory social insurance;
- 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 compulsory social insurance systems;
- parity of participation of representatives of subjects of compulsory social insurance in the governing bodies of the system of compulsory social insurance;
- mandatory payment of insurance premiums and (or) taxes by insurers;
- responsibility for intended use means of compulsory social insurance;
- ensuring supervision and public control;
- autonomy of the financial system of compulsory social insurance.
Article 7. Types of social insurance risks. Insured events
1. 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.
2. When several insured events occur simultaneously, the procedure for paying insurance coverage for each insured event is determined in accordance with the Federal Law on specific types of compulsory social insurance.
Article 8. Types of insurance coverage for compulsory social insurance
1. Each type of social insurance risk corresponds to a certain type of insurance coverage.
2. Insurance coverage for certain types of compulsory social insurance are:
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 most complete definition of the concept of “social insurance”, in our opinion, is given in the Law of July 16, 1999 “On the Fundamentals of Compulsory Social Insurance”. In Art. 1 of the Law provides: “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 recognition their 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 law, subject to compulsory social insurance " .
The legal basis for compulsory social insurance is: Federal Law of July 16, 1999 No. 165-FZ “On the Fundamentals of Compulsory Social Insurance”; Law of the Russian Federation of June 28, 1991 "On health insurance of citizens in the Russian Federation"; Federal Law of July 24, 1998 No. 125-FZ “On Compulsory Social Insurance against Occupational Accidents and Occupational Diseases”; Federal Law of December 15, 2001 No. 167-FZ “On Compulsory Pension Insurance in the Russian Federation”; federal laws on state budgets off-budget funds(pension, medical and social insurance).
However, there is evidence of incomplete formation and imperfection of the legal framework for social insurance.
According to many experts, scientists and politicians, in its current form, the system compulsory insurance in Russia does not meet the tasks that it is, in principle, called upon to solve. The decline in the level of social protection of the insured, which is currently taking place, is not only a current problem, but, unfortunately, a long-term trend. In this regard, it is required not only to take separate measures to improve the mechanisms of social insurance, but also to carry out serious institutional changes.
The prerequisites for insurance are already laid in the very foundations of human existence, in communication between people Melekhin A.I. What you need to know about compulsory social insurance. - M., 2011. - S. 12 ..
The life and health of a person, as well as the fate of his property, are directly dependent on the most diverse in nature, often unforeseen and inevitable events. This refers to storms and floods, volcanic eruptions and earthquakes, fires, hail and downpours, droughts, epidemics, as well as wars, revolutions, and the negative consequences of the development of technology.
Even more susceptible to the consequences of these and many other irresistible and harmful events is what is called entrepreneurial activity. It's about about the fate of material objects with which this activity is connected - buildings, structures, equipment, raw materials and finished products, as well as failure to achieve the ultimate goal of the relevant activity - obtaining the expected profit.
VK. Reicher, revealing the special significance of insurance for society, drew attention to the difference between two methods of dealing with natural disasters: “Some of them are aimed at preventing natural disasters, preventing their very occurrence” Reicher V.K. State insurance in the USSR. - M., 1998. - S. 5 .. These are preventive (warning) measures. Others - for the speedy elimination of the already existing natural disaster to reduce its harmfulness. Such a struggle is called repressive. However, along with “prevention” and “repression”, there is a need to restore the economic losses caused by these disasters, for which, in turn, it is necessary to have the appropriate resources. With this circumstance in mind, V.I. Serebrovsky rightly singled out one more side of insurance: “... as a way of eliminating or limiting risk, insurance leads to a number of consequences that are extremely important for an individual and for the whole National economy. Insurance enables private households to restore lost or damaged material values(in case of fire, shipwreck, etc.). Insurance can also give a person material support in the event that he or a person close to him loses the ability to receive means of subsistence (in case of temporary disability, reaching old age, in the event of death, etc.) or in the event of an obligation for him to make any payment (in civil liability for damages, etc.). But the role of insurance does not end there. Eliminating or weakening the moment of risk, insurance thereby gives the carrier economic activity- to a person - the ability to look with confidence into an unknown future. Thus, insurance also has a moral significance: it stimulates human activity” Serebrovsky V.I. Selected works on inheritance and insurance law. - M., 1999. - S. 434 ..
And yet, it seems to us that the assessment of the importance of insurance, formulated at the time by the economist A.Ya. Antonovich: “The task of insurance is to turn physically destroyed property into economically indestructible, to make capital value indestructible, despite the destructibility of its physical properties” Antonovich A.Ya. Course of political economy // Lion S.E. Insurance contract under Russian law. - Kyiv, 1986. - S. 652 - 653 ..
Deprived of the opportunity to influence the events themselves, people have always been and remain preoccupied with how to prevent or at least mitigate Negative consequences such events. The simplest reaction to the possibility of the occurrence of events and their harmful result is expressed in the desire to "postpone for a rainy day", meaning by the latter the entire list of the above threats - from illness to fire or war. This is the way, for example, in our time, citizens who use for this purpose a deposit account in savings bank, or enterprises, creating various kinds of material reserves Borrow K. Fundamentals of insurance statistics. - M., 1996. - S. 3. own property. It is not surprising, therefore, that many centuries ago, a person had a desire to combine part of his property with the property of other persons, turning everything that is collected in this way into a source of coverage for losses from various kinds of accidents that can happen to any of them. The direct reason for such a union was, first of all, the probability of an event - that it may or may not occur, and if it certainly happens, as, for example, with the death of a person, then either earlier or later.
Thus, the idea of spreading the risk among a certain number of persons was brought to life, due to which the losses become less sensitive or even insensitive to the one who actually suffered them.
In the scientific literature, along with the opinion on the recognition of insurance services as an object civil rights there is something else: about the presence special object insurance legal relationship - insurance interest as a kind of property benefits that exists along with a thing, service, work and other objects defined by Art. 128 of the Civil Code of the Russian Federation Belykh V.S. State regulation of insurance activities // Entrepreneurial Law of Russia. - 2008. - No. 5. - P. 52 - 53 .. Currently, despite the most shared point of view on the relationship of insurance contracts to obligations to financial services Sukhanov E.A. Civil law: In 2 volumes. Volume II. Polutom 2. - M., 2002. - S. 138., the question of the place of insurance contracts in the system of civil law obligations remains debatable, which determines the relevance of our scientific interest in it. To substantiate the position that insurance is neither economic nor legal point of view does not apply to activities for the provision of services, and the insurance contract - to a type of contract for the provision of services, A.I. Khudyakov gives the following arguments. Firstly, from his point of view, “insurance is neither in the list of those services that are covered by the operation of the service agreement, nor in the list of those services that are regulated by independent types of contracts. This means that the insurance contract does not refer to any of the types of service contracts at all, and insurance itself cannot be considered as a service” Khudyakov A.I., Demidova G.S. Fundamentals of insurance law. - Chelyabinsk, 2004. - P. 224. is a combination of legal relations carried out according to the model of either a commission agreement or an assignment, which the legislator attributed to the group of obligations to provide services. Thus, the argument given by A.I. Khudyakov, testifies, in our opinion, only to the fact that the position of the legislator in determining the boundaries of obligations to provide services and the optimal forms of their legal settlement has not yet been settled, and nothing more than Ivanov A.A. Service obligations. - M., 1999. - S. 545 .. As a second argument in support of his position, A.I. Khudyakov believes that “from the point of view of the common understanding of the term“ service ”, which encompasses“ actions that bring help to another, ”insurance can be attributed to a type of service. But with equal justification, almost all types of obligations covered by the Civil Code can be attributed to it.
Some explanations about the thesis put forward should be given from the position of the theory of the object of legal relationship, shared by many scientists. According to V.A. Tarkhova, objects civil relations, i.e. goods, about which the subjects enter into legal relations, can be things, actions (inaction) and intangible benefits Tarkhov V.A. Civil law. Part 1. Course. - M., 2007. - S. 129 .. The objects of relative civil rights, the author continues, which can be exercised only with a certain behavior of obligated persons, “are always the actions of these persons. In cases where the actions of debtors are aimed at the transfer of things, these things are called the subject of the contract. For example, the object of the contract of sale is the seller's actions to transfer the thing, and the subject of the contract is the thing being sold (Article 454 of the Civil Code of the Russian Federation). If the actions of the debtor are not related to the transfer of things, then they are called work or services. This position is also supported in the works of other scientists, who, when considering various kinds contracts share an object of the first kind (actions) and an object of the second kind (goods, work or service) Braginsky M.I., Vitryansky V.V. Contract law: general provisions. - M., 1997. - S. 224 .. It seems that with this approach, the service as an "action" does not cover "all types of obligations", as A.I. Khudyakov, but only obligations to provide services, since these actions are not related to the transfer of goods or the performance of work.
Another argument of A.I. Khudyakov is that "in the narrow, or special, sense, which is used in civil law, services include only those services that are intangible in nature." It is difficult to argue with this, but it is not necessary either, since the insurance service is an intangible good. M.Ya. Shiminova notes that “the most common opinion is that a service is understood as an activity aimed at meeting various needs, creating certain amenities for citizens and organizations, the result of which has no materialized expression. We believe that the activities of insurance companies fully fall under such a definition” Shiminova M.Ya. Fundamentals of insurance law in Russia. - M., 1993. - S. 20 - 21 ..
N.V. Kornilova also believes that "the activity of an insurance organization is an activity not related to the creation of material wealth" Kornilova N.V. Development of insurance concepts in modern legislation. - Khabarovsk, 2002. - P. 24. Consequently, the third argument of the proposed concept is also untenable. At the end of his reasoning, A.I. Khudyakov concludes that “in the process of insurance, the insurer does not provide the policyholder with a service, but performs it insurance coverage, which materializes in the payment of insurance compensation or the sum insured. In this regard, attention should be paid to the following. Explaining the meaning of the theory of insurance protection, the author of which is A.I. Khudyakov, the researcher explains: “Insurance protection is implemented within the framework of a specific legal relationship, where the insurer provides a service in the form of insurance protection to the insured or another person appointed by him for a specified fee. Insurance protection cannot be reduced to insurance payment. The insured pays for insurance compensation or sum insured, which it is not known whether he will receive it or not. Equally, insurance protection is not yet compensation for losses (in case of property insurance) or harm (in case of personal insurance) caused by an insured event.
The question arises: in what case is the position of the author more justified? I think it's in the last one. In our opinion, following the theory of insurance protection, it is quite reasonable to believe that the insurance service is a social protection service, and the arguments given by A.I. Khudyakov that "insurance protection has three aspects: legal, material and psychological" are confirmation that the insurance service is a specific service of a special kind.
The legal aspect of this service is expressed in the presence of an insurance obligation, which includes the obligation of the insurer to make insurance and other payments upon the occurrence of circumstances (legal facts) with which the law or contract relates the insurer's obligation to make such payments (in particular, the occurrence of an insured event) . Material - finds its expression in all kinds of payments that the insurer makes when an insured event occurs. Psychological - in the achievement by the insured of a sense of security from the vicissitudes of fate. A.I. Khudyakov explains: “And this feeling of security, acquired along with the conclusion of an insurance contract, has an independent value, is included in the cost of both the insurance itself and the payment for it. At the same time, the policyholder, concluding an insurance contract and paying to the insurer insurance premium, obviously knows that the insured event may not occur and he will not have to receive any insurance payments. But nevertheless, he goes to conclude this agreement, not at all considering that the money can be wasted, because the feeling of peace and confidence in the future has an independent value for him ”Khudyakov A.I., Demidova G.S. Decree. op. - S. 14 ..
In his study, T.M. Rassolova comes to the conclusion that “an insurance service is a product that is not a material product and reflects the result of the relationship between the insurer and policyholders to satisfy their requests. It has quantitative and qualitative parameters. This is the volume of the service, determined by the size of the sum insured, and the price of the service, reflected in the gross tariff rate” Rassolova T.M. Insurance law. - M., 2008. - S. 147 .. A.I. also comes to the same conclusion. Khudyakov, however, did not want to recognize insurance coverage as a civil service. In his opinion, insurance protection has all the attributes of a product (as economic category), including the presence of market exchange and consumer value. And this is nothing more than the definition of a service in the socio-economic aspect Barinov N.A. Services. Saratov, 2003. - S. 9 ..
Another thing I would like to draw attention to in the discussion about the insurance service as an object of civil rights is the insurance (property) interest as a new one, not named in Art. 128 of the Civil Code of the Russian Federation the object of civil rights. Insurable interest is the interest of the insured in receiving insurance protection services. G.F. Shershenevich understood by the object of law everything that can serve as a means of implementing interests, to which he attributed: a) a thing, i.e. items material world; b) the action of other persons, consisting in the transfer of things, in personal services, in the offer of their labor Shershenevich G.F. Textbook of Russian Civil Law (based on 1907 ed.). - M., 1995. - S. 94 - 95. 128 of the Civil Code of the Russian Federation? It seems not.
Thus, it seems that the most convincing is the position according to which the insurance service is a service for the insurance protection of citizens and organizations, a special kind of service that the insurer provides to the insured and which is embodied in the insured risk within the sum insured.
At the same time, the question should also be answered whether all insurance protection services should be considered social insurance services mediated by insurance contracts. Obviously not. Taking into account our definition of a social service associated with the idea of social assistance Barkov A.V. Civil model of the market of social services // Legal world. - 2007. - № 11. - P. 48. as an object of civil rights in that it turns out to be persons in a difficult life situation, i. in a situation that objectively disrupts human life, it should be assumed that these relationships can arise only in certain cases, having in the insurance law the name "insured events". It seems that, taking into account the special subject composition of relations, the list of these insured events is defined in Art. 7 of the Federal Law "On the Fundamentals of Compulsory Social Insurance". These include: 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.
Each type of social insurance risks (insured events) in accordance with Art. 8 of this Law provides insurance coverage for compulsory social insurance in the form of various pensions and benefits. However, it is not possible to recognize these insurance relations as civil law for the following reasons. Firstly, these relations, closely related to labor, are regulated by special social insurance legislation, which is an independent institution of public legislation. In this regard, the actions of Ch. 48 of the Civil Code of the Russian Federation. Secondly, the means of compulsory social insurance are federal state property, since it 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 (Article 13 of the Law "On the Fundamentals of Compulsory Social Insurance"). Thirdly, the budgets of funds of specific types of compulsory social insurance for the next financial year are approved by federal laws, and in the event of a shortage of funds in the financial system, the Government of the Russian Federation provides for subsidies. Fourthly, the Tax Code classifies contributions to the relevant social insurance funds as tax payments (Article 13 of the Tax Code of the Russian Federation), and the sanctions used in case of non-payment of them are also of a public law nature. Thus, compulsory social insurance, despite some similarities with the civil law institution of insurance (the use of some general terms), cannot be considered as one-dimensional phenomena that make up single system, since institutions have a certain autonomy. According to scientists, “relationships on social insurance have become isolated from civil law relations, just as employment contract once separated from civil law contracts recruitment "Svit Yu.P. Insurance contract. - M., 2004. - S. 633 - 634 ..
In our opinion, the term “insurance service” used in relation to compulsory social insurance is unsuccessful. Previously, we defined these relations in a public law block, regulated by the rule of law, which we designated by the term "social support". It seems that the term "insurance service" in relation to compulsory social insurance, which has a public law nature, would be more correct if it were renamed into social support. Another argument in substantiating the position is that relations in compulsory social insurance occur without mobilizing the internal resource of a person in a difficult life situation, and therefore it is impossible to recognize them as a social insurance service. This is social support.
Another thing is when insurance relations in similar insurance cases, defined in Art. 7 of the Federal Law "On the Fundamentals of Compulsory Social Insurance", arise on a voluntary basis, in addition to compulsory social insurance. In this situation, these relations are of a private law nature, they are relations for the provision of social and insurance services related to the idea of social support for people in difficult life situations. Currently, voluntary social insurance relations, which in the context of the study should be considered as relations for the provision of social services, legally include non-state pension and voluntary medical insurance, mediated, respectively, by contracts of non-state pension provision and voluntary medical insurance and others included in the scope personal insurance citizens, which leads to their further more serious research.
The concept of "compulsory social insurance" is disclosed in Art. 1 of the Federal Law of July 16, 1999 No. 165-FZ "On the Fundamentals of Compulsory Social Insurance".
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 federal 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 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 for 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 Shiminova M.Ya Insurance - an integral component market economy// Economy and law. - 1994. - No. 9. - S. 39 ..
Social insurance is a set of relations regulated by law and insurance contracts between citizens - insured persons (beneficiaries), policyholders (individuals and legal entities of the Russian Federation, constituent entities of the Russian Federation, municipalities) and insurers ( government organizations, commercial insurance companies, mutual insurance companies) regarding insurance protection property interests of the insured persons, preservation, restoration or improvement of their financial and social situation, which may worsen due to the occurrence of events (insured events) specified by law and / or the insurance contract at the expense of funds formed by insurers from insurance premiums paid by insurants (insurance premiums) .
In the study of social and insurance risks, the social status of a citizen and its change in the event of an insured event, the question inevitably arises of how and what this event affects, that is, about the subject and object of insurance. The question of the subject and object of social insurance has not yet been adequately covered in the works of researchers of insurance problems. S.Yu. Yanova Yanova S. Yu. Insurance. - M., 2002. - S. 3., for example, believes that “the subject of social insurance are the main social risks that threaten the reproduction of the population:
temporary disability as a result of illness, injury, pregnancy and childbirth, caring for family members;
permanent disability as a result of disability and old age;
Loss of labor income due to unemployment - impossibility of employment;
• loss of family income in the event of death of the breadwinner for dependents;
occurrence contingencies in case of payment medical services, birth and upbringing of a child, payment for funeral services.
Basically, the risks listed by this author are the consequences of the manifestation of risk events. Social risk and the subject of social insurance are independent concepts, and the identification of the latter with the former is illegal from the standpoint of the scientific method. When defining the concept of the subject of social insurance, it is necessary to proceed from what is directly affected by social insurance risks in relation to the position and interests of a citizen (or citizens) that are of vital importance to him (for them).
For citizens (their families), the social status, material level and quality of life are most important and most tangible. But as can be seen from the above essence, the main content of these concepts, they are the result of the realization of the interests and material, non-material needs of citizens in the conditions of social forms of life. social species subjects of society. Directly unfavorable events (insured events) affect, as already mentioned, certain objects different types property, life, health, ability to work, income, the appearance of additional, including unforeseen, expenses (including civil liability). The consequences of such cases affect the satisfaction of the material, non-material needs of citizens, their interests and, ultimately, the material level, quality of life and / or social status. But the insurance protection of property objects (including as a pledge item), additional expenses in the event of civil liability or possible losses of an individual entrepreneur in the form of the relevant property interests of citizens, according to the classification of types of insurance, refers to property types insurance. Therefore, such types of insurance aimed directly at the insurance protection of the social status, material level and quality of life of citizens (in contrast to insurance of such interests legal entities), it is expedient to define them as indirectly social (or property-social).
Based on the foregoing, by the subjects of social insurance we mean: certain material values (benefits, including financial resources, income) and intangible values (including life, health, ability to work, constitutional rights and other intangible benefits) of individuals that provide them with the necessary (or sufficient, expected) material, socio-economic, legal and political conditions for existence and development (i.e. e. certain material level, quality of life and social status) and therefore protected or preserved, restored (or improved) when they are harmed. Subjects of insurance are at the same time subjects of property and non-property interests of citizens.
The division of all insurance items into tangible and intangible values (benefits) is the main criterion for distinguishing two branches in insurance - property and personal insurance. The concept of the subject of insurance, regardless of its recognition or non-recognition, is also used in the analysis and assessment of the nature, content, level of insurance risks inherent in it and their manifestation as insured events, as well as possible damage (harm) from them. The types of insurance in the current classification have their own names, as a rule, according to the subjects, and not according to the objects of insurance.
The objects of social insurance are the property interests of citizens - insured persons who are protected in connection with the occurrence of insured events, including by indemnifying or compensating them for the harm caused by such an event or payment or provision of various kinds of services in kind, ensuring the preservation, restoration or improvement of social position, material level and quality of life Roik V.D. Formation national system social insurance in Russia // Insurance business. - 2004. -№12. - P.25..
The purpose of social insurance is to protect property interests, maintain, restore or improve the social situation and / or the material level and quality of life of citizens that deteriorate due to insured events as social risks that have actually manifested themselves.
To achieve the goals of compulsory social insurance, federal government bodies are endowed with the following powers Suleymanova G.V. Social security and social insurance. - M., 1997. - S. 42 .:
Establishment of bases of legal regulation of obligatory social insurance;
Establishment of types of compulsory social insurance;
Establishment of the circle of persons subject to compulsory social insurance and entitled to insurance coverage;
Establishment of the terms of appointment and the amount of insurance coverage;
Establishing the procedure for adopting the budgets of funds of specific types of compulsory social insurance and the procedure for their implementation;
Approval of the budgets of funds for specific types of compulsory social insurance and reports on their implementation;
Establishment of tariffs for insurance premiums for specific types of compulsory social insurance;
Establishment calculation base from which insurance premiums are calculated, including the upper and lower limits of this base, as well as the procedure for collecting insurance premiums and the procedure for making insurance payments;
Establishing the responsibility of subjects of compulsory social insurance in case of violation of the legislation of the Russian Federation;
Determining the procedure for keeping the funds of compulsory social insurance and guaranteeing the stability of the financial system of compulsory social insurance;
Managing the system of compulsory social insurance Shiripov D.V. Insurance law. - M., 2008. - S. 214 ..
In any society there are persons who, for certain reasons, do not participate in social labor and cannot support their existence by paying for work. Therefore, one of the objective factors in the development of society is the material support of such persons. Part of the created gross product specially set aside by society for these purposes.
Social insurance is a system of relations with the help of which funds of funds are formed and spent for the material support of these persons Kravchenko V.P. Social insurance // Man and labor. - 2000. - No. 1. - S. 18 ..
In the socio-political aspect, social insurance is a way of the constitutional right of citizens to material security in old age, in case of illness, complete or partial disability or lack thereof from birth, loss of a breadwinner, unemployment. The amount of funds received depends on the size seniority, wages, the degree of disability or disability and are regulated by the current legislation.
Historically, three forms of organizing social insurance have been determined Mamedov A.A. Russian social insurance // Insurance business. - 2004. - No. 3.- P. 16-18 .: collective (insurance organized by trade unions); state; mixed (based on the interaction of the state and trade unions). Along with them, there is another system of social protection of the population - state social security.
Modern collective social insurance aims to guarantee the usual standard of living. Its object is limited to the labor collective, trade union, industry or region. Insurance funds are created from the contributions of employees and employers. They are independent self-governing organizations, the form of which is established by state social legislation. Collective social insurance can be carried out by any insurance companies licensed for this species insurance operations. The distribution of social insurance funds here takes place on the basis of the principle of subsidiarity: payments are made depending on the need, but taking into account the period during which the insured paid contributions to this fund. Typically, collective social insurance sets contribution rates, as well as minimum and maximum limits for social payments.
Social insurance of the Russian Federation became the successor state insurance USSR. However, if in Soviet times there was only state social insurance, carried out by the only state insurance fund - the social insurance fund managed by the All-Union Central Council of Trade Unions (All-Union Central Council of Trade Unions), then in the Russian Federation the scope of state social insurance has been significantly expanded. Its purpose is to guarantee the necessary standard of living. The system of state social insurance of the Russian Federation includes the following insurance funds: Social Insurance Fund, Compulsory Medical Insurance Fund, Pension Fund.
State social insurance has as its object the entire population as a whole or individual social groups identified according to the criteria for the presence of social risks. The conditions of state social insurance are established by legislative and regulatory acts and are binding Nagiev S. On the issue of guarantees of the financial system of compulsory social insurance // Social and pension law. - 2009. - № 3. - P. 8. Management of state social insurance funds is carried out by special state financial and credit institutions created under the legislative and executive authorities. State social insurance funds are formed from contributions paid by employees and employers. The funds of these funds are federal state property, are not included in the federal budget, budgets of other levels and are not subject to withdrawal.
State social security is carried out not at the expense of insurance premiums, but at the expense of tax revenues to the budget. At the same time, the state independently, by decisions of its authorities, determines to whom, in what amounts and under what conditions social assistance should be provided. State social security is under the jurisdiction of the legislative and executive authorities, which form the state budget and its expenses. Allowances and privileges received by the population through this system are established by legislative and regulatory acts. They are distributed according to the principle of solidarity, which means that payments do not depend on the taxes and insurance premiums paid by the citizen and are determined only by the degree of need. The purpose of state social security is to guarantee living wage Golosov E.M. Social politics: social insurance reform // Society and Economics. - 2000. - No. 10-11. - P. 6..
In domestic legal science, social insurance is traditionally regarded as one of the main forms of social security for workers in old age, in the event of temporary or permanent disability, etc.
The most complete definition of the concept of "social insurance", in our opinion, is given in the Law of July 16, 1999 "On the basics of compulsory social insurance" Collection of legislation of the Russian Federation. - 2000. - No. 21. - Art. 3211.. Art. 1 of the Law provides: “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 recognition their 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 law, subject to compulsory social insurance " .
The legal basis for compulsory social insurance is: Federal Law of July 16, 1999 No. 165-FZ “On the Fundamentals of Compulsory Social Insurance”; Law of the Russian Federation of June 28, 1991 "On health insurance of citizens in the Russian Federation"; Federal Law of July 24, 1998 No. 125-FZ “On Compulsory Social Insurance against Occupational Accidents and Occupational Diseases”; Federal Law of December 15, 2001 No. 167-FZ "On Compulsory Pension Insurance in the Russian Federation" SZ RF. - 2001. - No. 51. - Art. 4832.; federal laws on the budgets of state off-budget funds (pension, medical and social insurance) SPS Consultant Plus..
However, the formation and imperfection of the legal framework for social insurance is evident: the federal laws “On Compulsory Social Insurance in Case of Temporary Disability”, “On the Social Insurance Fund of the Russian Federation”, “On Compulsory Professional pension systems in the Russian Federation"; the procedure, procedures and sources of financing the deficit of funds for the payment of the insurance part of labor pensions have not been approved by law; serious contradictions remain in the budgetary and tax codes RF in the part concerning the UST, which is interpreted primarily from tax, and not from insurance positions.
Significant shortcomings in legal regulation Russian system of compulsory social insurance are also manifested in other respects, including in the parametric characteristics of insurance payments and in the model of their distribution by type of insurance. Such payments are categories generally recognized by the world community, which are: for employees - a part of the wages reserved in time, which is paid to them in the event of social risks (old age, illness, disability, unemployment, etc.); for employers - a part of labor costs in the structure of the cost of products (services); for society - part of the necessary product; for the state - public obligations and internal debts. In Russia, employers' payments accrued to the volume of wages of employees in the form of UST, their insurance premiums for mandatory pension insurance and insurance against accidents at work and occupational diseases serve as specific financial sources state social funds.
According to many experts, scientists and politicians, in its current form, the system of compulsory insurance in Russia does not meet the tasks that it is intended to solve in principle. The decline in the level of social protection of the insured, which is currently taking place, is not only a current problem, but, unfortunately, a long-term trend. In this regard, it is required not only to take individual measures to improve the mechanisms of social insurance, but also to carry out serious institutional changes Yermasov S.V., Yermasova N.B. Insurance. - M., 2004. - S. 462. .
In countries with a socially oriented economy, serious attention is paid to the policy of social protection of the population, the main components of which are social insurance and social assistance. This problem was also identified in the Declaration on Human Rights adopted by the UN General Assembly in 1948, which secured the right of everyone to be protected by social insurance.
Social insurance, as economists interpret it, is a system developed and implemented by the state to support disabled and elderly citizens at the expense of state funds. insurance fund and private or collective insurance funds. In other words, social insurance is a system of established relationships, a way of redistributing national income, in which persons who do not participate in social work receive maintenance from special funds. The sources of the formation of social insurance funds are state subsidies, as well as insurance premiums paid by working citizens and employers Gruditsina L.Yu. Large legal guide for individuals and legal entities. - Rostov n / D, 2006. - S. 635. . If we translate all of the above into a practical plane, we can give a simpler formulation of social insurance, presenting it as an ordered system of cash benefits: disability, unemployment, pregnancy and childbirth; disability, old-age, survivor's pensions. Social insurance goes hand in hand with social protection of the population, which is a system of specific steps and measures of an organizational, economic, legal nature, aimed at supporting the most vulnerable segments of the population Krichevsky N.A. Social insurance. - M., 2008. - S. 84 ..
Social insurance is a necessary state support. Our everyday life is full of various social risks, and any citizen cannot be sure that at some point he will not be unable to work and will not fall into a difficult financial situation because of this. Such things, as you know, happen quite often and have objective reasons: an occupational disease, an accident at work, loss of earnings due to temporary disability, or the loss of the job itself. Social insurance is designed primarily for the employed part of the population and is financed by it.
At the head of the social insurance industry in Russia is the Social Insurance and Security Fund. Its activities are not arbitrary, but are regulated by Decree of the Government of Russia dated February 12, 1994 No. 101 “On the Social Insurance Fund of the Russian Federation” of the SAP RF. - 1994. - No. 8. - Art. 599.. Others legislative acts governing the activities of the fund is the Constitution of the Russian Federation The Constitution of the Russian Federation (adopted by popular vote on December 12, 1993) (subject to amendments) // Russian newspaper. - 2009. - No. 7. and a number of other laws Law of the Russian Federation of November 27, 1992 N 4015-1 "On the organization of insurance business in the Russian Federation" (as amended on November 29, 2010) // Bulletin of the SND and the RF Supreme Court. - 1993. - No. 2. - Art. 56., decrees of the President of Russia, orders and resolutions of the Government of Russia.
The Russian Federation is a social state. This is proclaimed by the Constitution of the Russian Federation. The Basic Law of the country spells out the main directions and the most important forms of social protection of the population. Along with compulsory social insurance, carried out in accordance with the current legislation, it is also encouraged voluntary insurance(part 3 of article 39 of the Constitution of the Russian Federation).
Federal Law ON THE FOUNDATIONS OF COMPULSORY SOCIAL INSURANCE July 6, 1999 165-FZ, in accordance with generally recognized principles and norms of international law, regulates relations in the system of compulsory social insurance, determines legal status subjects of compulsory social insurance, the grounds for the emergence and procedure for exercising their rights and obligations, the responsibility of subjects of compulsory social insurance, and also establishes the foundations for state regulation of compulsory social insurance. Relations related to the establishment and payment of payments for compulsory social insurance, control over their payment, appealing against actions (inaction) of officials, bringing to responsibility of guilty persons are regulated by this Federal Law, federal laws on specific types of compulsory social insurance, the legislation of the Russian Federation on taxes and fees.
Compulsory social insurance- 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 federal law against a possible change in material and (or) social status, including due to circumstances beyond their control.
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 to the means of compulsory social insurance;
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 and (or) taxes;
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.
Insurance coverage for certain types of compulsory social insurance are:
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.
Work plan:
Introduction
Chapter 1. "The Concept of Compulsory Social Insurance"
1.1 Concept and principles of Compulsory social insurance
1.2 Compulsory social insurance system
Chapter 2. "State system of compulsory social insurance"
2.1 Mandatory pension insurance
2.2 Compulsory social insurance in case of temporary disability and maternity
2.3 Compulsory health insurance
2.4 Compulsory social insurance against industrial accidents and occupational diseases
Conclusion
Bibliography
Introduction.
The modern period in the life of Russian society and the state can be characterized as a transition from an administrative-command system to a system of values of a democratic society, in which the central place is occupied by a person, his rights and freedoms.
Constitution of the Russian Federation 1993 guarantees everyone social insurance and security. The proclamation of Russia as a legal social state outlined new prospects for regulating social relations, including in the social sphere.
The ongoing reforms of the financial system and the economy as a whole, attempts by the state to raise wages have led to some improvement in the well-being of hotel categories of the population, but in society, there is still poor protection of citizens in the event of disability, retirement, loss of a breadwinner in the family, as well as unemployment, motherhood, fatherhood and childhood, occupational diseases and injuries and temporary disability. Under these conditions, the relevance of studying the theoretical foundations of the existing system of social insurance as a public entity increases especially.
Relevance of this work is expressed in the study of the issues of legal regulation of compulsory social insurance, which are currently among the most relevant in the public life of Russia.
The process of updating the legislation on state social insurance directly reflects the fundamental changes taking place in the country. These include: the formation and functioning of the state system of compulsory social insurance; development of local government and so on.
So, goal This work is the analysis and study of the system of compulsory social insurance and the legal framework relating to the state system of compulsory social insurance as a legal category.
The object of the course work is the analysis and study of the existing system of compulsory social insurance, the regulatory framework in the Russian Federation, namely:
Constitution of the Russian Federation
Federal Law "On the basics of Compulsory Social Insurance";
Federal Law "On labor pensions in the Russian Federation";
Federal Law "On Compulsory Pension Insurance";
Federal Law "On individual personalized accounting in the system of state pension insurance";
Federal Law "On compulsory social insurance in case of temporary disability and in connection with motherhood".
The course work used the scientific works of E.G. Azarova, K.S. Batygina K.S., Galaganova V.P. and Smirnova O.V. and other authors.
Subject work is the analysis and study of the state system of compulsory social insurance as a legal category.
tasks of this course work are:
reveal the concept of the state system of compulsory social insurance as an organizational and legal form, its goals, principles and objectives;
define the system of compulsory social insurance;
consider a system of compulsory pension insurance, medical insurance, social insurance in case of temporary disability and in connection with maternity, social insurance against industrial accidents and occupational diseases.
The course work consists of an introduction, two chapters, subparagraphs and a conclusion.
country's fundamental transformations of state social insurance directly reflect what is happening in the country's fundamental transformations
Chapter 1. "The Concept of Compulsory Social Insurance"
1.1 Concept and principles Compulsory 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. The state, in addition to legislative regulation of social insurance relations, 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 - part of the state system of social protection of the population, the specifics of which are insurance of working citizens carried out in accordance with Federal Law 1 against possible changes in material and (or) social status, including due to circumstances beyond their control.
Based on the concept that is given in the law, it can be said 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 by the legislation of the Russian Federation, other categories of citizens due to their recognition as unemployed, industrial injury or professional illness, 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.
Based on the regulatory framework, it is logical to conclude that The main principles for the implementation of compulsory social insurance are:
Universality and obligatory nature of compulsory social insurance - the extension of social security in the event of disability due to age or due to disability to all workers, the death of a breadwinner, without any exceptions and regardless of gender, age, nationality, race, nature and place of work, forms of its payment (All insured persons are subject to compulsory social insurance faces);
Social insurance solidarity is one of the main in compulsory social insurance. Its essence lies in mutual assistance and mutual support of all citizens participating in compulsory social insurance. This principle implies a joint distribution of funds among all citizens - participants in compulsory social insurance, regardless of socio-demographic, regional, economic and other factors;
the principle of personal social responsibility of insured persons determined by the need for their direct participation in the formation financial base insurance funds. In Russia, this principle does not work in the system of compulsory social insurance, since employees do not contribute their personal earnings to the Social Insurance Fund;
principle of 3-sided social insurance involves the participation in compulsory social insurance of three of its subjects: the employee, the employer and the insurer. The presence of this principle and its observance in practice is very important from the standpoint of the distribution of responsibility between them for financial condition the entire system of compulsory social insurance. To do this in practice, it is necessary to determine the measure of responsibility of each of the parties in the event of an insured event;
the principle of social insurance guarantee - upon the occurrence of a relevant insured event, the insurance coverage of the insured persons is guaranteed at a level that meets the standards of material security. In other words, the amount of insurance payments should allow insured citizens to satisfy their personal needs at the level of the current minimum of physiological survival, but of the actual subsistence level;
principle of insurance self-government means equal responsibility of all participants in compulsory social insurance for the management of the relevant insurance fund.
The legal basis for self-government in social insurance is the property of the insurance community.
aim compulsory social insurance is the protection of personal property interests in the event of insured events.
1.2 Compulsory social insurance system.
Having studied the regulatory framework, it is reasonable to say that consists of several subsystems, depending on the types of compulsory social insurance. Structurally, this can be represented as follows:
Compulsory pension insurance;
Compulsory social insurance in cases of temporary disability (maternity, paternity, childhood);
Compulsory social insurance against industrial injuries and occupational diseases;
Compulsory health insurance.
Analyzing the state system of compulsory social insurance, we can say that Compulsory social insurance as a system education consists of the following elements:
insurance premiums for obligatory social insurance from accidents at work and
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