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 True, these funds are not taken into account when calculating the state budget, and cannot be withdrawn by it.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.

Beginning entrepreneurs often ask questions: How to avoid problems with regulatory authorities?

In order to avoid problems with them, first you need to at least know what supervisory, regulatory and control bodies exist.

Currently, the powers of state control and inspection of the activities of business entities in the Russian Federation are granted to such government bodies as:

1. Federal Tax Service (FTS)– this is the first and main body with which any company (both a legal entity and an individual entrepreneur) gets acquainted.

In addition to collecting taxes, the tax authorities are entrusted with the following functions:
registration of legal entities and individual entrepreneurs;
registration and control over the use of cash register equipment;
accounting for all taxpayers, maintaining the Unified State Register of Legal Entities, the Unified State Register of Individual Entrepreneurs and the Unified State Register of Taxpayers;
suspension of transactions on taxpayer accounts in case of violation of legislation on taxes and fees, etc.

2. Social Insurance Fund, or FSS- one of three extra-budgetary funds vested with powers to
If you have an LLC, then you will have to deal with the FSS in any case: even if there is no activity, you are obliged quarterly(4 times a year) submit reports in Form 4-FSS. If the activity is carried out, then, in addition to submitting reports, it is necessary monthly

If you are an individual entrepreneur, then you will have to communicate with the Social Insurance Fund only if you have hired employees: from the moment you have your first hired employee, you must within 10 days register with the Social Insurance Fund as an employer, and in the future - quarterly monthly(until the 15th of the next month) pay insurance premiums for their employees.
If you do not have employees, then an individual entrepreneur does not need to pay anything “for himself” to the Social Insurance Fund, unless he decides to voluntarily insure himself in the Social Insurance Fund and pay contributions voluntarily. Individual entrepreneur reporting without hired There are no employees in the Social Insurance Fund.

In what other cases Are you going to communicate with the FSS?

Insurance happening	What do you do as an employer?	What does the FSS do?
Illness of an employee / illness of a family member of an employee		Reimburses you for benefits paid (partially)
Worker pregnancy	You pay maternity benefits
Baby care	You pay one-time child care allowance	Reimburses you for the benefits paid (in full)
	You pay monthly child care allowance for one and a half years	Reimburses you for the benefits paid (in full)
Death of an employee or a minor member of his family	You pay social benefits for funerals	Reimburses you for the benefits paid (in full)
An accident at work that happened to your employee	You pay temporary disability benefits	Reimburses you for the benefits paid (in full)

3. Pension Fund of the Russian Federation, or PFR– a state extra-budgetary fund of the Russian Federation, created to manage the funds of the pension system and ensure the rights of citizens to receive pensions.
The relations of organizations with the Pension Fund of the Russian Federation are similar to the relations with the Social Insurance Fund: a legal entity, even if not conducting business, is obliged quarterly(4 times a year) submit reports in form RSV-1. If the activity is carried out, then, in addition to submitting reports, it is necessary monthly(until the 15th of the next month) pay insurance premiums for their employees.

If you are an individual entrepreneur, then you will have to communicate with the Pension Fund in 2 cases:

1. If there are no employees, you in any case need to pay contributions to the Pension Fund and the Federal Compulsory Medical Insurance Fund “for yourself,” even if there is no activity - see the articles Taxes and reporting for individual entrepreneurs and Fixed contributions for individual entrepreneurs: what are they and how much?). Individual entrepreneurs without employees have no reporting;

2. If you have hired employees, then from the moment you have your first hired employee, you must within 30 days register with the Pension Fund as an employer, and in the future quarterly(4 times a year) submit reports in form 4-FSS and monthly(until the 15th of the next month) pay insurance premiums for their employees.

And also, any employer will have to communicate with the Pension Fund in the event of the retirement of its employees.

4. Federal Compulsory Medical Insurance Fund (FFOMS)- an extra-budgetary fund created to provide free medical care to all citizens of the Russian Federation.

Currently, legal entities and individual entrepreneurs do not have direct contact with this fund, but they pay insurance contributions to the FFOMS in the amount of 5.1% of the accrued wages of employees. Separate reporting is not specifically provided for the FFOMS: the amounts of accrued and paid contributions are reflected in the RSV-1 report, which is submitted to the Pension Fund.

A individual entrepreneurs must pay fixed contributions to the FFOMS, which amount to 3,650.58 rubles. in 2015 (see the article Fixed contributions of individual entrepreneurs: what is it and how much?).

5. Rosprirodnadzor, or Federal Service for Supervision in the field of environmental management, the Ministry of Natural Resources of the Russian Federation is an executive body of the Russian Federation that carries out supervisory functions in the field of environmental management, namely - exercises control and supervision for the use and protection of subsoil; over the condition, protection and protection of the forest fund, water bodies, and wildlife; for the use of mineral and living resources on the continental shelf; for compliance with legislation in the field of marine environmental protection.

Here are the four main bodies of state control and supervision over the activities of business entities, which have the right to be interested in the financial and economic activities of absolutely any business entity.
However, there are a number of highly specialized regulators that will be of interest to you, depending on the type of activity you carry out.

Examples of such bodies:

6. Federal Antimonopoly Service (FAS)- an executive authority that almost any business can encounter in the course of its activities. The powers of this service are quite broad:

— control and supervision of compliance with legislation in the field of competition in product markets;
— protection of competition in the financial services market;
— food price control;
— control of fuel prices;
— control over the placement of orders during open auctions in electronic form;
— control over compliance with advertising legislation,
— control over the implementation of foreign investments.

7. Federal Customs Service (FCS). You cannot avoid communicating with this service when carrying out foreign economic activity.

8. Federal Migration Service (FMS) will be interesting to you, and you – to her, if you have foreigners among your employees.

9. Federal Tariff Service (FTS). You will encounter this service and its regional offices (represented by the Tariff Department) only if you are a subject of natural monopolies and carry out activities in the field of electricity supply, water supply, sewerage, heat supply, transportation of oil and gas through main pipelines, or are engaged in transportation in the field of railway transport, you provide services to ports, airports and transport terminals... In general, you hardly found yourself on this list.

10. Rosfinmonitoring, or Federal Service for Financial Monitoring. Regulates relations within the framework of 115-FZ of 08/07/2001 “On combating the legalization (laundering) of proceeds from crime and the financing of terrorism.” Who is going to get acquainted with this service? These subjects are listed in Article 5 of Federal Law No. 115-FZ:

— credit organizations;
— professional participants in the securities market;
— insurance organizations and insurance brokers;
— leasing companies;
— organizations of federal postal services;
— pawnshops;
- organizations engaged in purchasing, buying and selling precious metals and precious stones, jewelry made from them and scrap of such products, with the exception of religious organizations, museums and organizations using precious metals, their chemical compounds, precious stones for medical, scientific research purposes or as part of tools, instruments, equipment and industrial products -technical purposes;
- organizations containing betting shops and bookmakers, as well as organizing and conducting lotteries, sweepstakes (mutual betting) and other risk-based games, including in electronic form;
— management companies investment funds, mutual investment funds and non-state pension funds;
— organizations providing intermediary services in transactions purchase and sale of real estate;
— payment acceptance operators;
— commercial organizations entering into financing agreements for the assignment of monetary claims as financial agents;
— credit consumer cooperatives, including agricultural credit consumer cooperatives;
— microfinance organizations;
— mutual insurance companies;
— non-state pension funds licensed to carry out pension provision and pension insurance activities;
— telecom operators who have the right to independently provide mobile radiotelephone communication services.

11. Rospotrebnadzor, or the Federal Service for Supervision of Consumer Rights Protection and Human Welfare. The most frequent applicants for a meeting with this body are those who directly work with the population: provide them with services, including household services, sell medicines, food and non-food products, provide catering services, etc.).
What Rospotrebnadzor checks:
— Technical documentation of the enterprise for compliance with sanitary, hygienic and epidemiological standards.
— Availability of health records, education documents.
— Study of occupational hazards affecting employees.
— Checking the storage, sale and production of products for compliance with sanitary and hygienic standards.
— Correspondence of the enterprise area to the proposed product range.
— Research of enterprise premises for ventilation, pollution, lighting and some other indicators.
— Research of production equipment, technology of preparation, storage and sale of food products.
— Providing guarantees to consumers, correct execution of service agreements.
— Documentation for routine and general disinfection of premises and equipment.
— Clear price tags on goods indicating the exact price, production time and expiration date of the goods, signatures of responsible persons indicating the date.
— Measurement of illumination, air temperature, humidity in rooms.
— Study of shelf life and sales of goods.
— Providing the consumer with complete and adequate information about the drug by placing it on the price tag.

This list is not exhaustive: in your activities you may encounter Rosselkhoznadzor, Roszdravnadzor(Federal Service for Surveillance in Healthcare), Roskomnadzor(Federal Service for Supervision of Communications, Information Technologies and Mass Communications), Rosreestr(Federal Service for State Registration, Cadastre and Cartography), Rosalkogolregulirovanie(Federal Service for Regulation of the Alcohol Market), State Labor Inspectorate and others. And, of course, don’t forget about the police, prosecutor’s office and fire inspectorate.

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The Social Insurance Fund of the Russian Federation also provides assistance to preferential categories of citizens. The fund should provide them with vouchers for sanitary-resort treatment, providing travel in both directions.

The Social Insurance Fund is a state extra-budgetary fund responsible for establishing legal relations between the state and disabled citizens, insurance payments, as well as for carrying out various activities.

The fund appeared on January 1, 1991 by a joint decision of the Council of Ministers of the RSFRS and the Federation of Independent Trade Unions.

Peculiarities

All working and self-employed people are subject to compulsory insurance.

There are a number of criteria by which payment is assigned:

• injury;
• disease;
• disability;
• pregnancy;
• birth of a child.

Each situation has its own benefit amount, terms and conditions for receiving it.

The FSS budget is created by the state.

There are many factors that must be taken into account in the operation of a fund. Thus, it is necessary to correctly formulate payments for a long term, consider specific insurance situations, and establish cases in which benefits are not paid.

Structure of the Social Insurance Fund

The activities of the FSS are regulated by the Constitution of the Russian Federation and the Federal Law “On the Fundamentals of Compulsory Social Insurance,” as well as presidential and government decrees. The financial assets and property of the organization belong to the Russian Federation. FSS is a financial institution.

Structure of the Social Insurance Fund of the Russian Federation:

• Central office of the Foundation.
• Branches in the regions of the Russian Federation. They are responsible for the distribution of funds in the regions.
• Central management.
• Subdivisions in populated areas.

The main position in the FSS is the chairman. He holds the highest position in the Central Administration. The chief accountant is responsible for managing finances. Control of the Fund's work is carried out with the help of trade unions and audits of the Accounts Chamber.

Collateral and its types

We examined the structure of the FSS in general terms. Now let’s look at when compensation is established.

Compensation is paid in the following situations:

Death of the insured person or his close relative.

Obtaining disability or incapacity due to work-related physical damage, or illness, childbirth, pregnancy or other circumstances provided for by the agreement.

Child care up to 1.5 years old.

There are several types of payments:

• disposable;
• monthly.

One-time payments include:

• registration in the early months of pregnancy;
• birth of a baby;
• injury or illness as a result of work;
• payment of additional costs for treatment;
• payment for the funeral of a close relative.

The category of temporary (monthly) security includes:

• child care benefits;
• sick pay;
• compensation for occupational illness or injury at work.

Another function of the Social Insurance Fund concerns assistance to privileged categories of citizens. The fund should provide them with vouchers for sanitary-resort treatment, providing travel in both directions. And these are just the main functions of the FSS.

Goals and objectives of the fund

The Social Insurance Fund performs the following tasks:

Cooperation with authorities and companies in the Russian Federation and abroad;

Constant participation in government events designed to improve and preserve the health of citizens;

Helping people in need with recovery, rehabilitation, treatment;

Development of measures and programs to ensure the reliable financial condition of the organization;

Setting insurance premiums jointly with the Ministry of Labor;

Improving the qualifications of the Fund's employees.

The main task of the fund is to control the assignment and expenditure of insurance compensation established by the state.

Mandatory social insurance

For some persons, compulsory insurance applies:

• State and municipal employees;
• Persons in senior government positions;
• Church ministers;
• Private entrepreneurs, legal professionals;
• Women who may lose the opportunity to work due to the birth of a child.

Financing the structure

For the fund to function normally, it needs financial resources. Financing comes from two sources: tax and non-tax.

The first includes:

• Unified social tax;
• Payment of other fees.

Non-tax yield is determined by:

• Voluntary contributions from citizens;
• Regular deductions from the Federal budget directly for the Social Insurance Fund;
• Fine, sanctions, penalties, other means provided for compensation of damage caused;
• Placement of cash;
• Additional sources.

An important condition for the work is that the organization’s budget must be divided in such a way that it is sufficient for all insurance payments in the long term. The fund should not experience shortfalls in financing, otherwise difficulties will arise with the payment of compensation.

A special calculation method is used to evaluate and distribute funds. It uses statistical data as well as current information about Foundation members, such as pregnancy.

Payments and contributions

If you are insured by the Social Insurance Fund, and in Russia this is mandatory, then if an insured event occurs (illness, temporary disability), you will be assigned insurance payments for the entire period of disability.

The amount of payments and conditions are changed by government regulations, as well as federal laws.

Insurance premiums for employees are paid by the employer; the amount of insurance premiums in this case depends on the amount of the employee’s salary, the percentage of contributions is set by the state.

Individual entrepreneurs and other self-employed citizens pay contributions independently in the amount established by the state.

Insurance premiums may be subject to revision.

Payment of insurance premiums is allowed in three ways: cash, non-cash, postal transfer.

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 realize 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 to transition 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 Charter of the Fund 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

Within the framework of the study of social policy, the question “What is Social Insurance Fund?” is inevitable. 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, either 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.

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 takes into account not 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, then 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 year 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.

1. 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.
2. Voluntary unplanned donations from individuals and legal entities.
3. Budgetary allocations, i.e. financial redistributions by the state of budgetary funds from any other funds to the account of the Social Insurance Fund.
4. 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 make 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 workers, 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.