As a result of the Russian reforms taking place in1990, compulsory state insurance, subordinated to a unified system with financial resources consolidated with the state budget, was replaced by state off-budget funds: FSS of the Russian Federation; FIU; Territorial and federal funds OMS.
Reform contributed to the creation of certainsocial protection levers and a more specific division of funding sources. Compulsory state insurance serves as a mechanism for ensuring civil interests related to their health, property, life and civil liability
Mandatory state insuranceis determined by the specific needs of society. As an element of production relations, insurance activity creates the necessary conditions for implementing preventive measures aimed at localizing negative consequences. In case of damage from specific circumstances, insurance allows compensation of losses in a material equivalent, thanks to him, it is possible to carry out restoration work, compensation for harm caused in the social sphere, as well as to individual citizens.
Thus, mandatory stateinsurance is a means of protecting the well-being of people and business, as well as activities that generate income. Insurance allows you to reduce the burden on budgetary expenditures, allows you to solve social security issues, because is the main element of the social state system. Thanks to him, the country's economy as a whole attracts large investment resources.
Compulsory social insurance (OSS)is part of the state system aimed at the social protection of the population, which extends to working citizens, protecting them from possible changes in social and material situation from various circumstances, sometimes independent of the citizens themselves.
OSS is aimed at minimizing or compensatingconsequences of circumstances that have made changes in the situation not only of working citizens, but also of other categories thereof, in cases provided for by law. For example, in case of occurrence of the following social insurance risks: labor injury, disability, occupational disease, trauma, illness, loss of breadwinner, pregnancy and childbirth, old age, etc.
In accordance with what has been described above, we denotesubjects of compulsory social insurance. These include employers who act as insurers, insurance companies - insurers and the citizens themselves, who are insured persons. At the same time, all subjects of compulsory social insurance have their obligations under the contracts of the OSS. At the same time, each of them has OSS relations:
- from the moment of the conclusion of the labor contract with the employee - the employer;
- from the moment of registration of the insurer's insurance company;
- from the moment of conclusion of the labor contract with the employer - from the insured;
At present, compulsory pension insurance in the Russian Federation is the main source that forms the future pension.
The employer is obliged to pay insurance premiums inthe amount of 34% of the FOT of each employee. At the same time, 26% of these funds go to compulsory pension insurance in the Russian Federation, and enrolled in the Russian Federation Pension Fund, they are divided into two parts of the labor pension, forming a funded part of the pension and insurance. It should be noted that every citizen can directly affect the funded part of the pension that is being formed. for example, participate in co-financing, work in enterprises with fully "white" wages, redirect to invest in NPFs.
