Social Insurance Fund of the Russian Federation. Structure, fees, payments

The FSS operates in accordance with the presidential decree on the Social Insurance Fund of the Russian Federation dated August 7, 1992. And in accordance with the regulations on the FSS approved by government decree of February 12, 1994.

FSS is a fund of funds formed outside the federal budget and intended to implement the rights of citizens to social security in case of illness, disability, loss of a breadwinner, birth and upbringing of children. This fund manages the funds of the state social insurance of the Russian Federation. These funds are state property and are not included in the budgets of the corresponding levels and other funds and are not subject to withdrawal. The budget of this fund and the report on its implementation are approved by the government of the Russian Federation. And the budgets of the regional and central sectoral branches of the fund, reports on their execution, after consideration by the board of the fund, are approved by its chairman.

The main tasks of the FSS:

1. Providing state-guaranteed benefits for temporary disability, pregnancy and childbirth, at the birth of a child, funeral, sanatorium treatment, and health improvement for employees and members of their families.

2. Participation in the development and implementation of state programs to protect the health of workers and measures to improve social insurance.

3. Implementation of measures to ensure the financial stability of social insurance.

4. Development of proposals on the size and tariffs of insurance contributions for state social insurance.

5. Organization of work on training and advanced training of specialists for the state social insurance system, explanatory work among policyholders and the population on social insurance issues.

6. Cooperation with similar funds and international organizations on social issues. insurance.

Currently, the FSS provides two types of social insurance:

1. Social insurance in case of disability as a result of general illness, maternity and death.

2. Social insurance against industrial accidents and occupational diseases.

Since 2001, the income portion of the fund has been formed using funds the following income:

1. Mandatory contributions from employers.

2. Deductions from agricultural tax.

3. Deductions from the single tax under the simplified taxation system.

4. Deductions from the single tax on imputed income.

5. Insurance contributions of business entities for social insurance against industrial accidents and occupational diseases.

6. Federal budget funds to cover expenses associated with the provision of benefits to persons affected by radiation accidents and their consequences and in other cases established by law.

7. from income received from the placement of temporarily free funds.

8. From voluntary contributions.

Management of the fund is entrusted to the fund's board and its chairman. The chairman of the fund and his deputy are appointed by the government of the Russian Federation. Currently, this fund operates as an independent state, non-profit financial and credit institution; it is autonomous and strictly targeted.

Pension Fund of the Russian Federation, sources of its formation and directions of use. The essence of pension reform.

Pension Fund- This is a centralized pension fund for the population, and is one of the most significant social institutions in the country. This is the largest federal system for providing government services in the field of social security in Russia. This fund operates in accordance with the legislation of the Russian Federation and the regulations on the Pension Fund of the Russian Federation approved in December 1991. It was formed on December 22, 1990

Pension- this is a guaranteed monthly payment to provide for citizens upon reaching the age specified by law, as well as in the event of loss of a breadwinner and loss of ability to work. The funds of the pension fund are state property, are not included in the budgets of other funds and are not subject to withdrawal.

The Pension Fund performs the following functions:

1. Accounting for insurance funds received under compulsory pension insurance.

2. Assignment and payment of pensions (labor pensions for old age, disability and survivors, pensions for military personnel and their families, state pensions, social pensions and pensions for civil servants)

3. Assignment and implementation of social payments to certain categories of citizens (veterans, disabled people, heroes of the USSR, heroes of the Russian Federation)

4. Personalized accounting of participants in the compulsory pension insurance system.

5. Interaction with employers and payers of insurance pension contributions.

6. Issuance of certificates for receiving maternity capital.

7. Management of funds of the pension system, including the funded part of the labor pension, which is carried out through the state management company and private management companies.

8. Implementation of the state pension co-financing program.

Labor pensions in the Russian Federation consist of the following components:

1. Basic - fixed part.

2. Insurance - differentiated and depends on the results of the work of the insured person.

3. The accumulative part is the part calculated from the amounts of insurance premiums and investment income recorded in the special part of the individual personal account of the insured person.

The main sources of formation of the revenue side of the pension fund budget:

1. Mandatory deductions.

2. Deductions from the single tax under a special taxation regime.

3. Insurance contributions for compulsory pension insurance.

4. Income from placing amounts of insurance contributions on the funded part of the labor pension.

5. Federal budget funds.

6. Voluntary contributions from individuals and organizations.

7. Income from the placement (investment) of temporarily free funds of compulsory pension insurance.

8. Amount of fines or other financial sanctions.

9. Other sources prohibited by the legislation of the Russian Federation.

Pension Fund funds are sent for payment:

1. State pensions (by age, for length of service, in case of loss of a breadwinner)

2. Disability pensions for military personnel.

3. Compensation for pensioners.

4. Financial assistance to the elderly and disabled.

5. Payment of benefits to victims of the Chernobyl accident.

6. Payment of funeral benefits to recipients of pesiyas.

7. For financial support of the current activities of the Pension Fund.

The pension fund also finances various programs for social support of disabled people, pensioners, children and makes one-time cash payments. Payments of state pensions and benefits occupy the largest share in the total volume of fund expenses.

Thus, all PFR expenses are divided into groups:

1. For compulsory pension insurance.

2. On state pension provision.

3. For additional pension benefits.

4. For financial and logistical support of the fund’s activities.

5. Other expenses.

The essence of pension reform in the Russian Federation is the transition of the work of the Pension Fund from a distribution scheme to a distribution-savings scheme.

Distribution diagram was the collection of pension contributions from working citizens and their subsequent distribution among the retired population.

Distribution and storage scheme, as the name implies, not only distributes pension contributions, but also accumulates a certain part of the contributions in a special pension account of a working citizen.

Thus, the State strives to ensure the financial well-being of future retirees.

Question 28. The Federal Compulsory Medical Insurance Fund (FFOMS) is one of the state extra-budgetary funds created to finance medical care for Russian citizens. Created on February 24, 1993 by Resolution of the Supreme Council of the Russian Federation No. 4543-I. The activities of the fund are regulated by the Budget Code of the Russian Federation and the federal law “On compulsory health insurance of citizens in the Russian Federation,” as well as other legislative and regulatory acts.

The Regulations on the Fund were approved on February 24, 1993, and on July 29, 1998, the Fund's charter was adopted in its place. Among the main functions of the fund: Leveling the operating conditions of territorial compulsory health insurance funds to ensure financing of compulsory health insurance programs. Financing of targeted programs within the framework of compulsory health insurance. Control over the rational use of financial resources of the compulsory health insurance system

The Social Insurance Fund is an organization that is obliged to regulate the legal relations between the state and a citizen who, for some reason, is incapacitated.

Concept and features of FSS

Compulsory insurance is often carried out at enterprises, especially where there is an increased risk of injury. There can be several reasons for paying benefits: illness, disability, pregnancy and childbirth. Naturally, in each case, the amount of payments is assigned, as well as the period for receiving them. The organization's budget is formed by the state based on the funds at its disposal.

There are many nuances that the FSS must take into account. For example, it is necessary to correctly calculate payments, determine the source of funding for the fund, and consider all individual cases that do not allow the payment of assistance to the insured person.

Structure and features of FSS management

All activities of the FSS are regulated by the Constitution of the state, the relevant legislative framework, as well as presidential decrees and government regulations. The Fund is a financial institution, all property and funds of which are the property of the Russian Federation.

There are various bodies to manage the represented organization:

Regional offices that are responsible for those finances that are distributed to the territory of the subject of the state;

Central sectoral departments;

Branch offices in cities and towns.

The most important leader is the chairman of the FSS. It is he who heads the Central Administration. The chief accountant of the organization manages the funds. To control the activities of the Fund, trade unions and social insurance commissions are created.

Which cases are considered insured, and which ones exist?

You already partially understand what FSS is. Now you need to figure out in what cases assistance is expected to be paid. So, it is prescribed in the case of:

Death of the insured person or anyone from his family;

Loss of performance as a result of pregnancy and childbirth, injury or due to other cases provided for in the contract;

Caring for a baby under one and a half years of age.

In addition, there are several types of insurance coverage. For example, one-time and monthly child care payments; one-time funeral assistance, as well as assistance to people who have temporarily lost their ability to work due to injury or illness. However, crediting funds to the personal account of the insured person is not allowed.

Main goals and objectives of the Foundation

It’s clear what the FSS is, but now let’s figure out what this organization actually does. So, the main objectives of the Foundation are:

Establishing cooperation with similar organizations both within the state and abroad;

Active participation in all government programs that ensure the protection and preservation of public health;

Providing support for citizens who need recovery, rehabilitation or treatment;

Implementation of all necessary activities that maintain the reliability and financial stability of the organization;

Joint (Fund and Ministry of Labor) development of tariffs for contributions to be paid by insurance objects;

Improving the professional level of employees of the represented organization.

Revenues that come from paying other types of duties.

In addition, FSS have non-tax sources of profit:

Periodic contributions from the federal budget, which are transferred to the Social Insurance Fund;

Financial profit received by an organization from the placement of cash, which has not yet been used anywhere;

Civil voluntary insurance contributions;

Fines, penalties, sanctions, arrears and other amounts of money that come to the Fund’s budget as a result of compensation for harm or damage;

Other supply.

Naturally, all the finances of the represented organization must be distributed so that they are sufficient for all payments over a long period of time. At the same time, there should be no excess funds in the budget.

In order to receive assistance, you must be a member of the Social Insurance Fund. The form to fill out is provided by the Foundation. The amount and procedure for paying contributions is also regulated by current legislation. To receive assistance, you must contact the appropriate territorial authority with an application. As for the amount of the contribution, it depends on the tariff established by the state, and is also calculated taking into account the minimum wage. The contribution is paid immediately for the entire year. This procedure must be completed before December 31 of the current year.

There are several ways to pay the fee: cash and non-cash payments, as well as postal transfer. All financial actions of the Foundation are subject to strict reporting.

You have already learned what the FSS is and how the represented organization operates. Now you can decide whether you fall into the group of people who need compulsory insurance.

Many people who have just started their business activities and registered it as , are interested in many questions related to the payment of taxes, fees and reports. And the most pressing question for them today is, what is FSS and why it is necessary, as well as provide a report.
FSS or social insurance fund- This is a state fund and belongs to the federal property of Russia. This fund was specifically created to pay benefits people who are temporarily unable to work due to illness, women during pregnancy, at the birth of a child, as well as to care for him until he turns three years old. The Social Insurance Fund can pay benefits to workers, as well as members of their families, when they are undergoing health resort treatment.

Other payments are also provided depending on the purposes of social insurance.
Although the Social Insurance Fund is a state organization, funds for the payment of benefits are supplied to it not by the state, but by commercial organizations, in the form of insurance premiums. These organizations also include individual entrepreneurs who have hired workers with an employment contract concluded in accordance with the law. But at the same time, all these funds are the property of the state. True, these funds are not taken into account when calculating the state budget, and cannot be withdrawn by it.

In addition, the source of the creation of the fund is income from investing free funds in shares, bank deposits, etc., as well as assignments from the republican budget, which are aimed at providing benefits to people affected by any radiation accidents.

And now about why an individual entrepreneur must submit a report to the Social Insurance Fund.

An individual entrepreneur, if he has employees with whom an employment contract has been signed, automatically becomes the insurer of these employees. In the FSS the entrepreneur pays two types of insurance premiums: contributions aimed at paying people in case of temporary incapacity for work or in case of maternity; contributions for compulsory insurance against accidents and occupational diseases. These fees must be paid every month. The amount of contributions is regulated by the legislation of the Russian Federation.
In certain cases, the FSS pays insurance jointly with the policyholder, that is, with the individual entrepreneur. And in order for the fund to know what, how much and to whom to pay, the individual entrepreneur must submit reports on how many people are on his staff, how many are sick, how many are on maternity leave, and so on.
Based on this, we find that an individual entrepreneur must submit a report for two main reasons: to confirm his contributions; so that the fund knows who to pay insurance benefits to.

For reference: Individual entrepreneur must submit a report every quarter, no later than the 15th day of the last month of the quarter. If an individual entrepreneur does not have employees, then he is not obliged to pay insurance premiums or submit reports to the Social Insurance Fund.

The FSS policyholder code is a certain combination of numbers that characterizes the payer of contributions, which is indicated on the title page of form 4-FSS. Using a code, the Social Insurance Fund receives data on what rates should be charged to the policyholder. Contribution payers need to determine the code themselves; we will tell you how to do this.

How to find out the policyholder code in the FSS

You can find out your policyholder code in the FSS in 2016 using directories of policyholder codes, which are published in appendices No. 1, 2 and 3 to the Procedure for filling out form 4-FSS, approved by order of the FSS of the Russian Federation dated 02.26.2015 No. 59 (as amended on 04.07 .2016).

Each cipher includes three sets of numbers and looks like this:

The first main part of the code (Appendix No. 1 to the Procedure for filling out Form 4-FSS) is a three-digit code that determines the type of activity.

Payers of insurance premiums who apply basic tariffs use code 071, the remaining codes are intended for those who pay premiums at reduced tariffs, based on Article 59 of Law No. 212-FZ of July 24, 2009.

The second part of the FSS insurance premium payer code (Appendix No. 2 to the Procedure for filling out Form 4-FSS) is an additional two-digit code indicating the tax regime. There are four codes in total:

01 – organizations and individual entrepreneurs using the simplified system, as well as those combining the simplified tax system and a patent;

02 – UTII payers;

03 – payers of the Unified Agricultural Tax;

00 – those who do not apply special tax regimes.

The third part of the code (Appendix No. 3 to the Procedure for filling out Form 4-FSS) also consists of two digits and indicates the source of capital of the payer of contributions to the FSS. Explanation:

01 - code is assigned by state and budgetary institutions,

00 – code for all other contribution payers.

If the capital of an enterprise consists of public and private funds, then the code is selected in accordance with the larger share.

If the payer changes the direction of its activities, begins to apply a different taxation regime, or a state enterprise is privatized and transferred into private hands, then the code of the insurance premium payer - the FSS policyholder - may change.

Parus LLC operates on a common taxation system. Contributions to the Social Insurance Fund are paid at basic rates. When filling out the title page of the report in Form 4-FSS, Parus will indicate the following code of the insurance premium payer:

If Parus LLC switches to the simplified system, its FSS policyholder code will change and become the following.

Most entrepreneurs who are just starting their activities have many questions related to the payment of contributions, fees, and taxes.

And the most relevant of them is what is the Social Insurance Fund? Why does this organization need to transfer funds from its income? And what does she even do?

What is FSS?

FSS stands for Social Insurance Fund. The organization is one of the government agencies and is used to provide compulsory social insurance for Russian citizens. The Social Insurance Fund is an extra-budgetary fund, which is replenished not from the treasury, but from contributions from certain categories of the population. However, its activities are completely subordinate to state authorities and are regulated by the Constitution of the Russian Federation. All funds that accumulate in the accounts of the Social Insurance Fund are the property of the Russian Federation and are distributed among citizens in accordance with laws and regulations.

What functions does the FSS perform?

The main functions of the Social Insurance Fund are insurance of the population in connection with maternity, against accidents at work, for the payment of sick leave, benefits for pregnancy, childbirth, in the event of temporary disability, child care, and funeral benefits. The fund provides discounted categories of Russians with vouchers to sanatoriums, and provides prosthetics and rehabilitation equipment to disabled people. In addition, the scope of the organization’s activities includes paying for a birth certificate as part of the “Health” project and taking measures to prevent occupational diseases and work-related injuries.

Why is FSS needed?

As in any country, in Russia there is a category of citizens who need state support. It is the Social Insurance Fund that is responsible for ensuring that mothers can safely give birth and raise children, and that disabled people receive everything they need for a full life.

For those employed in production, the Social Insurance Fund guarantees assistance in case of injury or illness, due to which a person cannot provide for his family for some time. That is, the FSS acts as a kind of protection for Russian citizens in situations where they have to live without wages for a certain period of time.

What categories of citizens are subject to compulsory insurance?

According to the federal law “On Compulsory Social Insurance”, there are several categories of citizens who must be insured. These include: - employees of state and municipal enterprises; - women of childbearing age who may temporarily lose their ability to work due to motherhood; - church ministers; - people holding government positions;

— legal entities and individual entrepreneurs.

Where is the FSS filled from?

When going to a sanatorium on a voucher or receiving sick leave, have you ever wondered how your vacation or disability benefits are financed? In order to perform its functions, the FSS must have sources of funding. Since the fund is a non-budgetary organization, it receives all funds from citizens of the Russian Federation. The main tools for replenishing the Social Insurance Fund are insurance premiums, which are paid from income from business and professional activities. Contributions to the Social Insurance Fund must be paid by all individual entrepreneurs and companies that pay salaries to their employees. Today, there are three types of such payments - in case of maternity, temporary disability and injury. They are calculated on the difference between income and costs incurred in connection with production activities. Rates may vary, but by law they do not exceed 2.9% of the calculated amount.

If an entrepreneur does not have employees, he pays only for himself; if he does, then for himself and for each employee. In addition to paying contributions, companies are required to submit quarterly reports to the Insurance Fund in accordance with Form 4 of the Social Insurance Fund.

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Decoding

FSS RF - Social Insurance Fund of the Russian Federation. This is an off-budget state fund created to provide compulsory social insurance for citizens. The activities of the Social Insurance Fund are regulated by the law “On the Fundamentals of Compulsory Social Insurance” and the Budget Code of the Russian Federation, other legislative and regulatory acts.

Registration with the FSS

If an individual entrepreneur draws up an employment contract or a civil contract with employees, which states that the policyholder is obliged to pay mandatory insurance premiums for compulsory insurance against industrial accidents and occupational diseases, the entrepreneur is obliged to submit an application to the FSS for registration as the policyholder within 10 days after concluding such an agreement with the first employee. If an individual entrepreneur does not have employees, registration with the Social Insurance Fund is not required.

Reporting to the Social Insurance Fund

Policyholders (in this case, individual entrepreneurs) submit Form 4-FSS no later than the 15th day after the end of the quarter (reporting period).
Persons who voluntarily pay insurance payments submit 4a-FSS no later than the 15th day after the end of the quarter (reporting period).

Links and useful information

Official website of the FSS of the Russian Federation
Search and monitoring system of the FSS of the Russian Federation

The Social Insurance Fund is an organization that is obliged to regulate the legal relations between the state and a citizen who, for some reason, is incapacitated.

Concept and features of FSS

Structure and features of FSS management

There are various bodies to manage the represented organization:

— regional departments that are responsible for those finances that are distributed to the territory of the subject of the state;

— central sectoral departments;

— branches of branches in cities and towns.

What cases are considered insurable, and what types of insurance coverage exist?

You already partially understand what FSS is. Now you need to figure out in what cases assistance is expected to be paid. So, it is prescribed in the case of:

— death of the insured person or someone from his family;

— loss of working capacity as a result of pregnancy and childbirth, injury or due to other cases provided for by the contract;

- caring for a baby under one and a half years of age.

Main goals and objectives of the Foundation

It’s clear what the FSS is, but now let’s figure out what this organization actually does. So, the main objectives of the Foundation are:

— establishing cooperation with similar organizations both within the state and abroad;

— active participation in all government programs that ensure the protection and preservation of public health;

— providing support to citizens who need recovery, rehabilitation or treatment;

— implementation of all necessary measures that maintain the reliability and financial stability of the organization;

— joint (Fund and Ministry of Labor) development of tariffs for contributions to be paid by insurance objects;

— improving the professional level of employees of the represented organization.

The Social Insurance Fund (SIF) is obliged to control all insurance payments provided by the state.

What categories of citizens must participate in the program?

There are several groups of people who must be insured:

1. Municipal and government employees.

2. Persons who hold important government positions.

3. Women who may lose the opportunity to work due to motherhood.

4. Church servants.

5. Private entrepreneurs, legal professionals, notaries.

Features and sources of financial content of the Fund

We found out what FSS is. Now let’s figure out where the money in the Fund comes from and is paid to these categories of citizens. It should be noted that the FSS budget is fixed by a special law. In order for the Social Insurance Fund to pay assistance, it must have certain sources of income, which include:

- unified social tax;

- income that comes from paying other types of duties.

In addition, FSS have non-tax sources of profit:

— periodic contributions from the federal budget, which are transferred to the Social Insurance Fund;

- financial profit received by the organization from the placement of cash, which has not yet been used anywhere;

— civil voluntary insurance contributions;

— fines, penalties, sanctions, arrears and other amounts of money that come to the Fund’s budget as a result of compensation for harm or damage;

- other supply.

There are several ways to pay the fee: cash and non-cash payments, as well as postal transfer. All financial actions of the Foundation are subject to strict reporting.

You have already learned what the FSS is and how the represented organization operates. Now you can decide whether you fall into the group of people who need compulsory insurance.

As part of the study of social policy, the inevitable question is “What is Social Insurance Fund?” Full name: Social Insurance Fund. Theoretically, this structure was created to support the social sphere, i.e., the implementation of cash payments to certain categories of the population in certain situations.

employees of public sector sectors, but the distribution between different areas is uneven (this mainly concerns medicine, education and the construction and mining industry);
large families and single parents with disabled children;
disabled people (providing for the peculiarities of life, rehabilitation, sanatorium-resort treatment, etc.);
general expenses aimed at preventing injuries and accidents at work;
occasional assistance to mothers (for example, payment for a birth certificate);
but citizens employed in the military sphere, or working informally, privately, or running their own business, do not fall within the scope of the FSS of the Russian Federation.

The main activity of this state organization is positioned as basic assistance to a significant part of the Russian population in difficult situations associated with serious financial, medical and other problems. Or, more briefly, it refers to social insurance carried out by government agencies.

Article on the topic: what is compulsory social insurance

Scope of operation of the FSS

The most common and well-known form of implementing such insurance is a social package when applying for a government job. For example, a teacher in a secondary school or a doctor in a district clinic. But state social insurance does not take into account the entire social package, but a certain part of it. The said fund is responsible for paying compensation, social benefits, and disability supplements:

there was a work injury - therefore, treatment is paid. But the injury must be recorded in a medical institution, precisely as received at work, which does not always happen, because many employers prefer to unofficially pay a much smaller amount in cash to their employee so that he can deny the fact that he received an injury at work;
the scope of the said organization includes all occupational diseases;
the employee simply fell ill (cold, flu, etc.), and this fact was registered by a doctor - paid sick leave;
if an injury sustained at work leads to disability, the Social Insurance Fund is obliged to pay additional compensation to the injured party;
all disabled people have the right to receive financial assistance from the Social Insurance Fund for the purchase of medicines and means of adaptation to society (crutches, canes, wheelchairs and guide dogs);
during pregnancy and the subsequent period (from one to 3 years), maternity leave is implied, which is financially provided by the Social Insurance Fund. It is clear that in 95% of all cases a woman goes on maternity leave, however, if the female half of the family brings the main income, and the man spends more time with the baby, or is a single father, then maternity leave can be provided for the man;
Partial reimbursement of expenses for medical examination is possible;
the fund pays for the funeral of a person who was insured by it.

History of the development of the FSS

This administrative and financial organization was formed on January 1, 1991 and was subsequently regulated by the budget code and the Federal Law “On the Fundamentals of Mandatory Social Insurance.” At the moment, the budget of this fund is 614.5 billion rubles with a deficit of 33.5 billion rubles. The FSS of the Russian Federation itself arose as a result of the reorganization of the FSS of the RSFSR in 1994. Since 1997, the functioning of the fund began to be regulated not by sectors of the economy in which the corresponding categories of citizens are involved, but by the territories (regions, joint-stock companies, etc.) where these citizens live.

In 2000, the organization provided residents of the Russian Federation with the first guarantees - receiving monetary compensation in case of injury at work, regardless of the financial situation of the employer. Since 2001, the Unified Social Tax (UST) has been introduced (4% of wages), which was regularly reduced until 2006, and in 2010 it was replaced by insurance contributions to the Pension Fund, Social Insurance Fund and the Compulsory Medical Insurance Fund. Since 2005, the FSS began to organize the provision of disabled people with the means necessary for social life. From 2006–2007, a payment option for maternity leave for up to 1.5 years was introduced, and birth certificates began to be issued.

To date, all tasks related to providing insurance to employees and solving problems related to this issue are solved exclusively by the fund. The employer no longer has to deal with this. After 2012, the situation with sick periods changed. The innovation was that the employer now undertakes to pay only the first three days of the sick period, and the following days, if any, are provided with Social Security funds. The economic collapse that began in 2013 led to a reduction in spending points.

Sources of replenishment of the fund's budget

The Social Insurance Fund has now, for example, retained the service of distributing vouchers to medical sanatoriums and resorts only for beneficiaries (disabled people of the second and first groups, veterans of the nuclear industry, etc.), excluding this means of recreation and recovery from the list of assistance for many other categories citizens. The FSS has not yet overcome this obstacle, since the budget deficit of this state structure remains. But at the same time, the fund ranks second in terms of financial limit (the Pension Fund is in first place). Today, the financial limit available to this fund is replenished from several sources of income:

Insurance premiums of the population. This is the main and main source of financing the stock budget. For employees who are hired personnel working for a salary, contributions are made by their employer (2.9% of salary). Therefore, any employer must register at the nearest branch of this organization as an insurer. And entrepreneurs are required to make these payments themselves, similar to regular contributions to the Pension Fund.
Voluntary unplanned donations from individuals and legal entities.
Budgetary allocations, i.e. financial redistributions by the state of budgetary funds from any other funds to the account of the Social Insurance Fund.
Part of the income that the state receives by investing money in stocks and banking operations is also used to replenish the budget of the Social Insurance Fund.

Organization structure

All FSS property, both monetary and material, is federal property. Each social insurance policyholder is required to pay monthly insurance contributions by the 15th of each month. The calculation of the interest that determines the amount of contributions is made using actuarial methods based on probability theory, statistical estimation and demographic indicators. Currently, the employer-insurer deducts the following percentages from the salary of each employee to pay contributions to the Social Insurance Fund:

sick pay or maternity leave – 2.9%;
payment for treatment and rehabilitation after work injuries – from 0.2% to 8.5%.

By law, contributions must vary depending on the area of employment and salary level. Different areas of employment have different occupational risks. For example, working at a nuclear facility is considered much more dangerous than working in an office somewhere. Therefore, on-site contributions will be higher. It is not profitable for the employer to conceal contributions, since if an underpayment is discovered, he will have to pay a fine of 20% of the amount that was underpaid. The Social Security Fund is not monolithic. It consists of:

territorial branches (by region);
industry branches (it happens that for such and such an industry a separate, additional branch is created, even if there is a territorial branch in the region);
special branches created outside the territorial-sectoral scheme by decree of the chairman of the fund.

Each branch has its own bank account, its own separate official seal and is a separate, independent legal entity. However, the decisions of the head structure apply to all divisions. In the structure of the state apparatus, the FSS is considered completely autonomous, but maintains close cooperation with the Ministry of Health, the Ministry of Finance, the Ministry of Labor and a number of non-governmental, private organizations involved in social policy.

Responsibilities of the employer as an insurer

An employer-entrepreneur who runs his own business and hires employees, immediately after registering with the Federal Tax Service, must submit a package of documents to the Social Insurance Fund in order to officially become an insurer in this system. And this must be done a maximum of 10 days after the first employment contract was concluded in the business. It is better to meet this deadline, otherwise the business owner will face a rather large fine. The documents are as follows:

application for registration;
passport and its full copy;
TIN and its full copy;
a copy of the certificate of registration as an individual entrepreneur;
paper from the Unified State Register of Individual Entrepreneurs;
bank statement confirming that the individual entrepreneur has an account;
a copy of the employee(s) work book(s) or copies of employment contracts. In the case of a large staff of employees, the individual entrepreneur can provide financial statements.

Registration is usually completed a week in advance, after which individual entrepreneurs are notified of its completion by mail. However, this is not the end of the entrepreneur’s communication with the insurance fund. Then you will need to regularly submit reports in regular or electronic form (if the staff is more than 50 people). Reporting takes place in the form of Form 4-FSS, which is sent to the territorial structure of the fund. You can give it in different ways.

If before the 15th, the individual entrepreneur transfers the documents to the insurance inspector personally from hand to hand. The electronic transfer option is convenient in that it can be sent until 23:59 on the 15th, but electronic transfer requires an additional agreement with the branch. In some cases, documentation is sent by registered mail. This article is for informational purposes and is intended to familiarize readers with the basics of social media. insurance in the Russian Federation.