The totality of monetary funds that are not included in the state budget of the country and are intended to pay for medical expenses of citizens, accrue pensions, unemployment benefits, and disability.

The structure of Russian non-budgetary funds includes more than forty organizations that use up to 60% of the country's income.

Depending on the controlling body, such organizations are divided into local (for example, environmental protection), regional (for example, preparing the region for the Olympic competitions), federal (for example, PFR).

Types of state off-budget funds of federal significance

Regardless of municipal and regional budgets, federal non-budgetary funds provide support to the population throughout the country in four directions.

1. Pension provision. The State Pension Fund (PFR) pays benefits to the population, applying a single minimum rate, conditions for bonuses and analyzing the established list of documents. Pensioners who have worked in difficult conditions, have government awards, belong to the military and/or have a disability receive additional allowances.
2. Social Security. The State Social Insurance Fund pays benefits to citizens of the country for temporary disability, disability, supports large families, compensates for part of the cost of education, purchase of housing.
3. Medical service. The Compulsory Medical Insurance Fund maintains state hospitals, polyclinics, sanatoriums, dispensaries for the treatment and maintenance of public health. Citizens are issued a compulsory medical insurance policy, according to which emergency medical care is provided free of charge, planned and emergency operations are carried out.
4. Support for the unemployed. The Employment Fund takes into account the number of unemployed, pays benefits to them, offers programs to change (upgrade) qualifications, and provides jobs.

Functions of off-budget funds

State financial support programs are aimed at stabilizing the economy, ensuring a fair distribution of goods and services.

• Support for the population at the time of the economic crisis, stagnation in production, with a sharp increase in inflation, an increase in public debt. For example, citizens' money in bankrupt banks is reimbursed through the deposit insurance system.
• Prompt resolution of acute social disagreements in difficult life situations. For example, the treatment of drug addiction and alcoholism, the issuance of social housing to large families.
• Financing of local social needs. For example, the payment of benefits to victims of natural disasters or fires.

The work of extrabudgetary funds is aimed at overcoming the stratification in society that occurs in a market economy, a large income gap, natural aging and the outflow of labor from individual cities (regions).

Financing of off-budget funds

The costs of such organizations are covered from the total national income, external sources (donations), as well as through the placement of state orders for the construction and operation of infrastructure facilities. For example, during the construction of social housing, part of the apartments is sold on the market, recouping the costs of the construction company.

• Tax payments and other fees paid by individuals and legal entities in accordance with the laws. For example, deductions from the largest taxpayers are transferred to the account of the pension fund of the Russian Federation.
• Direct subsidies from the state budget to cover targeted costs. For example, financial support for the population left without work due to natural disasters, industrial disasters.
• Borrowed funds of the Central Bank of the Russian Federation or commercial banks. For example, lending medical institutions to buy new equipment.
• Income related to the commercial activities of extrabudgetary funds. For example, funds for the promotion of innovation activities receive income from the sale of intellectual property (technologies, inventions).

The creation of off-budget funds is dictated by the need to solve vital tasks of both a social and economic nature. Their creation is connected with the creation of a system of state pension provision, medical and social insurance, development highways, road maintenance, decision environmental issues and so on

Extra-budgetary funds act as an independent, stable and predictable source of funds used to finance specific social needs of a national purpose and to finance regional or departmental programs of an economic nature

Extra-budgetary funds are characterized by a clear identification of income sources that make it possible to accurately predict the volume of funds of these funds and control the targeted use of these financial resources.

AT modern conditions off-budget funds are mechanisms for the redistribution of national income, and sometimes part of the total social product in order to protect the population, its interests or the interests of certain groups and to solve specific problems of an economic nature. The main purpose of creating off-budget funds is the need to allocate important expenses and provide them with independent sources of income.

The need to create extrabudgetary funds was influenced by

1. Revenues in the state budget are not assigned to separate expenses, and at the same time, social expenses were financed according to the residual principle, and this problem could be solved in 2 ways

Select the target part in creating the budget

Legislatively establish special off-budget funds with their own income

2. Changes in the economy require quick management decisions, and state budget expenditures are strictly regulated by law. Therefore, it is more expedient to allocate extra-budgetary funds from the state budget

Extra-budgetary funds are a set of financial resources at the disposal of the authorities and having a certain targeted public purpose, independent sources of formation and, at the same time, are not included in the budgets.

Extra-budgetary funds are one of the forms of redistribution and use of the national income of the state for certain social and economic purposes.

1) Extra-budgetary funds allow you to control the strictly designated purpose of these funds, that is, more effective control over their use is provided.

2) In addition, the financial authorities of the state have additional funds for intervention in the social sphere.

3) If there is a budget deficit, extra-budgetary funds are not used.

All this reveals the importance of extrabudgetary funds.

Classification of off-budget funds

1. Depending on the intended purpose, they distinguish

Social (Pension, FOMS, Social Insurance Fund)

Economic (Road Fund)

2. By level of management

Federal

Regional

Local

3. According to the legal form

State

Non-state

Sources of formation of off-budget funds

Special target deductions for enterprises

Deductions from the profits of enterprises

Budget funds

Profit from the commercial activities of the relevant off-budget funds

Commercial/central bank loans

All sources can be divided into permanent and temporary

State off-budget funds are cash funds formed outside the federal budget and the budgets of the constituent entities of the Russian Federation and intended to exercise the constitutional rights of citizens and meet certain social and economic needs. In the Russian Federation, among the state social

pension

Social Security

Federal and territorial funds of obligatory medical insurance

These funds accumulate funds for the implementation of the most important social guarantees

State pension provision

Providing free medical care

Support in case of disability

Support during maternity leave

Sanatorium and resort services

The specificity of these funds is a clear fixing of income sources and strictly targeted use of funds.

Social non-budgetary funds are independent financial and credit institutions, but their independence differs significantly from the economic and financial independence of other enterprises or organizations. They organize the processes of using their funds in the amount and for the purposes regulated by the state (the level of insurance payments)

State target non-budgetary funds with a social orientation are strictly controlled by the state regarding the intended purpose of the funds of these funds.

State targeted social non-budgetary funds have special sources of formation, separate from the sources of formation of the budgets of the Russian Federation and regional ones. They operate on the basis of fund regulations approved by the legislature or regulations approved by the executive authorities in accordance with the laws.

Control over the rational and targeted spending of state trust funds is exercised by the Ministry of Finance.

Certain powers to regulate the activities of these funds are vested in the bodies of the Federal Treasury. The main task here is the organization of servicing the state budget, as well as the regulation of financial relations between the federal budget and federal trust funds, the financial execution of these funds, control over the receipt and use of funds from trust federal funds. To this end, the Treasury collects, processes and analyzes information on the state of the budget system, including trust funds.

2. The Pension Fund of the Russian Federation: essence, sources of education and purpose

The Pension Fund of the Russian Federation is a centralized fund for providing pensions to the population.

A pension is a guaranteed monthly cash payment to provide citizens when they reach a certain age by law, as well as in case of disability and loss of a breadwinner. Pensions should provide a living standard of living. The Pension Fund of the Russian Federation is one of the most significant social institutions countries and the largest federal system for the provision of public services in the field of social security

The Pension Fund of the Russian Federation was established on December 22, 1990 by the Decree of the Supreme Council of the RSFSR No. 442-1 "On the Organization of the Pension Fund of the RSFSR". It was created for government controlled pension finance. With its creation, a fundamentally new mechanism for financing and paying pensions and benefits appeared in Russia. Funds for financing the payment of pensions began to be formed through the receipt of mandatory insurance contributions from employers and citizens.

The structure of the pension fund includes

Management in federal districts RF

Branches of the pension fund in the Russian Federation

Territorial administrations in all regions of the country

The funds of this fund are state-owned, are not part of other funds, and are not subject to withdrawal

The Pension Fund performs a number of socially significant functions

1. Accounting for insurance funds received under compulsory pension insurance

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

3. appointment and implementation of social payments to certain categories of citizens: veterans, disabled people, disabled people due to military trauma, heroes of the USSR, the Russian Federation

4. personalized registration of participants in the mandatory pension insurance system

5. interaction with employers - payers of insurance pension contributions

6. issuance of certificates for receiving maternity (family) capital

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

8. Implementation of the state pension co-financing program

Initially, the main function of the pension fund was to collect contributions to finance old-age, disability and survivor's pensions.

Later, in 1997, an information center for personalized accounting was created in the pension fund system to ensure operational interaction with all territorial departments of the fund and to maintain a database of personalized accounting at the central level.

In 2001 it was determined new status pension fund, as an insurer and as a state institution, as well as the procedure for insurance premiums for compulsory pension insurance and the rights and obligations of subjects of legal relations for compulsory pension insurance. Also in 2001, the functions of the Pension Fund were expanded and changes were made to the procedure for the emergence and implementation of citizens' rights to labor pensions, this concerned the division of labor pensions into 3 parts: basic, insurance, funded.

At the same time, the basic part is formed at the expense of the federal budget. The insurance part is due to the sums of insurance premiums. Cumulative due to the amounts of insurance premiums paid by policyholders for insured persons for the funded part of the labor pension and income from their investment

In addition to the main activity, since 2000 the Pension Fund has financed social programs in the regions. Since 2005, it has been entrusted with the functions of calculating payments in the form of a set of social services. Since 2007, the fund has been entrusted with the additional task of issuing certificates for maternity (family) capital. As significant changes In the activities of the fund, one can note the reform of pension provision, which began to be carried out in 2001. As a result of which the procedure for generating income and the direction of spending the funds of this fund has changed significantly.

The main sources of formation of the revenue part of the budget of the Pension Fund are

1. Compulsory contributions

2. Deductions from the single tax under special tax regimes

3. insurance premiums for compulsory pension insurance

4. insurance premiums at an additional rate for certain categories of employers

5. income from the placement of insurance premiums on the funded part of the labor pension

6. Federal budget funds

7. Voluntary contributions of individuals and organizations

8. Income from investment of temporarily free funds of compulsory pension insurance

10. Others not prohibited by law

The funds of the Pension Fund are used to pay

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

2. Disability pensions, military personnel

3. Compensation for pensioners

4. Financial assistance to the elderly and disabled

5. Allowance for children from 1.5 to 6 years old, single mothers

6. Allowance for children infected with the immunodeficiency virus

7. Assistance to victims of the accident at the Chernobyl nuclear power plant

Can be divided

For compulsory pension insurance

State pension provision

For additional pension

For financial and logistical support of the fund's activities

3. Social Insurance Fund

The Social Insurance Fund is a cash fund formed outside the federal budget and intended to exercise the rights of citizens to social security due to illness, disability, in case of loss of a breadwinner, the birth and upbringing of children, all this is reflected in the budget code

This fund manages the funds of the state compulsory insurance of the Russian Federation, the funds of this fund are state property and are not part of other funds and are not subject to withdrawal

The budget of this fund and the report on its execution are approved by the government of the Russian Federation. Budgets of regional and central sectoral reports on their execution after consideration by the board of the fund are approved by its chairman

Tasks of the Compulsory Social Insurance Fund

1. Providing state-guaranteed benefits for temporary disability, for pregnancy and childbirth, at the birth of a child, for burial, sanatorium treatment, health improvement of employees and their families, as well as for other purposes of state social insurance provided for by law

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

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

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

5. Organization of work on training and advanced training of specialists for the state social insurance system, as well as explanatory work in the field of insurers and the population on social insurance issues

6. Cooperation with similar funds of other states and international organizations on the issue of social insurance

2 types of social insurance are carried out through the social insurance fund of the Russian Federation

1. Social insurance in case of disability due to general illness, maternity, death

2. Social insurance against industrial accidents, and occupational diseases

The Social Insurance Fund is one of the state non-budgetary funds belonging to the unified budget system of the Russian Federation. The budget of this fund is not included in the consolidated budget and is approved in the form of an independent federal law

Since 2001, the income part of the fund has been formed from the following receipts

1. Mandatory contributions from employers

2. Deductions from agricultural tax

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

4. Deductions from the single tax on imputed income

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

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

7. Income from the placement of temporarily free funds of the fund

8. Voluntary contributions from individuals and legal entities

9. Miscellaneous income

Insurance tariffs for compulsory insurance against accidents and occupational diseases are established by groups of sectors of the economy in accordance with occupational risk classes.

Insurance payments are made in connection with the death of the insured and to pay additional expenses for medical, professional and social rehabilitation

Like the pension fund, the Social Insurance Fund is an autonomous and strictly targeted fund. It was created in order to provide state guarantees in the social insurance system. Branches of this Fund are available in all subjects of the Federation. Management is entrusted to the Chairman of the Fund. The chairman and his deputy are appointed by the Government of the Russian Federation.

Social insurance itself is one of the types of state support for the population in the event of disability due to illness and in other cases provided for by law.

Control over the completeness and timeliness of payment of social insurance contributions is entrusted to the Social Insurance Fund

The funds of this Fund are used for the purpose of tracking

1. Funding for a spa nurse

2. Partial funding for the maintenance of sanatoriums, dispensaries and health camps for children

3. For the payment of benefits in excess of the norms for the treatment and rehabilitation of workers

4. For the payment of benefits for the period of parental leave until they reach one and a half years (up to 70%)

5. Financing the executive directorate of the fund

The budget of this Fund and the report on its implementation are approved by the Federal Law, and the budgets of regional branches and reports on their implementation by the Fund's Board

4. Mandatory medical insurance fund: essence, sources of education and purpose and directions of spending

Health insurance is one of the forms of social protection of the population in case of loss of health for any reason. Health insurance aims to guarantee citizens in the event of insured event medical care at the expense of accumulated funds and financing of preventive measures.

The system of mandatory medical fear was created to ensure the constitutional rights of citizens to protect their interests in health care.

Medical insurance was introduced by the law on medical insurance of citizens in the RSFSR of June 28, 1991.

The purpose of health insurance is to provide guarantees to citizens in the event of an insured event to receive medical care at the expense of accumulated funds and in the prevention of various diseases. The direct introduction of mandatory health insurance meant for public health a transition from a biased system of financing - budget-insurance. When budget funds provide funding for the non-working population (pensioners, housewives, students, and extra-budgetary funds for working citizens. The insurers are the executive bodies of the constituent entities of the Russian Federation. Local self-government and business entities, entrepreneurs with the status of a legal entity

In order to implement this law and implement public policy in the field of compulsory medical insurance, the Federal and Territorial Funds of compulsory medical insurance were formed. Mandatory health insurance funds are independent non-profit financial institutions designed to accumulate funds for compulsory health insurance and to ensure the financial stability of the state system of compulsory health insurance (CHI).

The Federal CHI Fund was established in accordance with the Decree of the Supreme Council of the Russian Federation of February 24, 1993 "On the procedure for financing CHI citizens." This fund operates on the basis of the provisions approved by this resolution. The activities of the Federal Compulsory Medical Insurance Fund are aimed at performing the following functions

1. Ensuring the implementation of the law "On the health insurance of citizens in the RSFSF and the achievement of social justice and equality of all citizens in the system of compulsory health insurance

2. Financing of targeted programs

The main function is to equalize the conditions for the activities of the territorial Funds for the financing of compulsory health insurance programs.

The Federal Compulsory Health Insurance Fund is a legal entity accountable to the Government of the Russian Federation, the funds of the Fund are state-owned. The activities of the Federal Fund are managed by the Board and executive directorate headed by an executive director. He is appointed by the Government of the Russian Federation in agreement with the Board of the Fund. Control over its activities is carried out by the Audit Commission. Reports on income and expenses of the Federal Fund are submitted first to the Government of the Russian Federation, then to the State Duma.

Territorial Compulsory Medical Insurance Funds are created by decision of the state authorities of the subject of the Federation. Regulations on the Territorial CHI Funds were approved by a resolution of the Supreme Council of the Russian Federation on February 24, 1993. Branches can be created in the regions. Territorial Compulsory Medical Insurance Funds are created to finance territorial compulsory medical insurance programs and perform the following functions

1. Accumulate financial resources of the Territorial Fund for CHI

2. Provides funding for the Territorial CHI Program

3. Carries out financial and credit activities to ensure the operation of the CHI system

4. Equalizes the financial resources of cities, districts, which are directed to the implementation of CHI

6. Interacts with the Federal Fund and other Territorial Funds

The financial resources of the Federal Compulsory Medical Insurance Fund are formed at the expense of

1. Insurance contributions of employers in the form of mandatory contributions

2. Contributions of Territorial CHI Funds for the implementation of joint programs performed on a contractual basis

3. At the expense of appropriations from the Federal budget for the implementation of republican programs of compulsory medical insurance

4. At the expense of income from the use of temporarily free financial resources of the Federal Fund

5. At the expense of the normalized insurance stock of the Fund's financial resources

6. Due to voluntary contributions and other receipts not prohibited by the legislation of the Russian Federation

The management of this Fund is carried out by the Board and the Executive Director, the control is carried out by the Audit Commission. The composition of the Board is approved by the legislative body of the subject of the Federation.

Insurance premiums for compulsory medical insurance of the non-working population are paid by the governments of the constituent entities of the Federation and the local Administration at the expense of the funds provided for in the budgets

In accordance with the RF Budget Code, off-budget funds are part of the budget system of the Russian Federation, along with budgets of various levels. They are formed and used to fulfill the expenditure obligations of the Russian Federation for the implementation of the constitutional rights of citizens:

• o social security by age;
• o social security due to illness, disability, in case of loss of a breadwinner, birth and upbringing of children and in other cases provided for by the legislation of the Russian Federation on social security;
• o health care and free medical care.

State non-budgetary funds are created on the basis of relevant acts supreme bodies the authorities in which their activities are regulated, sources of formation are indicated, the procedure and directions for the use of monetary funds are determined.

Extrabudgetary funds are constituent part financial system of the Russian Federation and have a number of features:

• o are planned by authorities and administrations and have a strict target orientation;
• o funds from funds are used to finance public expenditures not included in the budget;
• o are formed mainly at the expense of insurance tariffs (contributions) of employers;
• o relations related to the calculation, payment and collection of contributions to funds are determined by the relevant legislative acts;
• o the financial resources of the funds are state-owned, they are not included in the budgets, as well as other funds, and are not subject to withdrawal for any purposes not expressly provided for by law;
• o spending from the funds is carried out by order of the Government of the Russian Federation or a specially authorized body (the board of the fund) in accordance with the approved budgets of the funds, solely for the purposes determined by the legislation of the Russian Federation, including legislation on specific types of compulsory social insurance (pension, social, medical);
• o Subventions may be provided from off-budget funds to raise additional funds to finance investment projects and programs.

Extra-budgetary funds - this is a form of redistribution and use of financial resources attracted by the state to finance certain social needs not included in the budget and spent in a complex manner on the basis of operational independence strictly in accordance with designated purposes funds.

State non-budgetary funds include:

• o FIU;
• o FSS RF;
• o FFOMS.

Territorial state extra-budgetary funds include territorial compulsory medical insurance funds.

State non-budgetary funds, represented by governing bodies, develop their own budgets, which, on the proposal of the Government of the Russian Federation, are adopted State Duma RF in the form of federal laws, no later than the adoption of the law on the federal budget for the next financial year and planning period. Draft budgets are considered and adopted by the State Duma of the Russian Federation in three readings.

Federal laws adopted by the State Duma of the Russian Federation on the budgets of state off-budget funds of the Russian Federation for the next financial year and planning period are submitted to the Federation Council for consideration. After their approval by the Federation Council, they are submitted for signature to the President of the Russian Federation and after signing they acquire the status of federal laws.

The budgets of territorial state non-budgetary funds are considered and approved by the highest executive bodies state power of the constituent entities of the Russian Federation.

Since 2001, the main tax source for the formation of the revenue side of the budgets of state non-budgetary funds of the Russian Federation has been the unified social tax (UST), the rate of which was equal to 26% of the employer's wage fund. Since January 1, 2010, this tax has been replaced by insurance contributions to the budgets of state off-budget funds of the Russian Federation. The basic rate of insurance premiums in 2011 was 34%, and from January 1, 2012 it was reduced to 30%. Contributions for the bulk of payers are distributed among the funds as follows:

• o PFR - 22%;
• o FSS RF - 2.9%;
• o FFOMS - 5.1%.

Insurance premiums for compulsory social insurance against industrial accidents and occupational diseases are preserved1. Employers are payers of insurance premiums. Rates of social payments are presented in table. 2.8.

Table 2.8.

Since 2012, a progressive scale for insurance premiums has been operating in Russia. From salaries exceeding 42.7 thousand rubles. per month, an additional 10% will be charged. On the other hand, effective rates on insurance premiums will be reduced by 4% for all premium payers and by 6% for small and medium-sized businesses. This is a temporary measure that will be in effect for only two years.

Consider the state off-budget funds of the Russian Federation in more detail.

Pension Fund of the Russian Federation (PFR) was formed by a resolution of the Supreme Council of the RSFSR of December 22, 1990 for the purpose of state management of the finances of pension provision in Russian Federation and is an independent financial and credit institution. The main tasks of the FIU include:

• o targeted collection and accumulation of insurance premiums, as well as financing of expenses in accordance with the purpose of the PFR;
• o organization of work to recover from employers and citizens guilty of causing harm to the health of workers and other citizens, the amount of state disability pensions due to an industrial injury, occupational disease or loss of a breadwinner;
• o capitalization of PFR funds, as well as attraction of voluntary contributions to it (including currency values) from individuals and legal entities;
• o control, with the participation of tax authorities, over the timely and complete receipt of insurance premiums by the PFR, as well as over the correct and rational use of its funds;
• o interstate and the international cooperation of the Russian Federation on issues within the competence of the PFR, participation in the development and implementation in the prescribed manner of interstate and international treaties and agreements on pensions and benefits.

PFR funds are formed from the following non-tax and gratuitous receipts:

• 1) non-tax income, including:
  • - insurance premiums for compulsory pension insurance,
  • - additional insurance premiums for the funded part of the labor pension and employer contributions in favor of insured persons paying additional insurance premiums for the funded part of the labor pension credited to the Pension Fund of the Russian Federation,
  • - contributions at an additional rate for employers-organizations using the labor of members of flight crews of civil aviation aircraft,
  • - arrears, penalties and fines on contributions to the FIU,
  • - income from the placement of PFR funds,
• 2) gratuitous receipts, including:
  • - interbudgetary transfers from the federal budget transferred by the PFR,
  • - gratuitous receipts from non-state pension funds,
  • - contributions paid by organizations of the coal industry for the payment of monthly supplements to pensions for certain categories of employees of these organizations,
  • - arrears, penalties and fines on the contributions of coal industry organizations for the payment of monthly supplements to pensions for certain categories of employees of these organizations in the Pension Fund of the Russian Federation,
  • - other supply.

In 2012, as part of insurance rates, the employer transfers to the Pension Fund 22% of the wage fund, which are used to form three parts of the labor pension:

• 1) the basic part - a fixed part of the pension is established by the state and does not depend on the length of service and salary;
• 2) the insurance part - depends on the amount of insurance premiums paid by a particular person, reflected in his individual account in the form of estimated pension capital (the amount of insurance premiums paid for the insured person during his entire career, taking into account indexation);
• 3) the funded part depends on the accumulated amount of the insured person, recorded in the special part of his individual personal account and the expected period of pension payments.

The funded part of the labor pension:

• o may remain in the FIU, or, depending on the choice of the future pensioner, may be invested through a state management company (SMC) or a non-state asset management company (MC). In this case, by the time the pension is paid, pension savings are returned to the PFR. The pension is calculated and paid by the FIU;
• o can be transferred to a non-state pension fund (NPF) at the request of the insured person. In this case, the NPF calculates and pays the pension from the moment the pension grounds come into effect.

The possibility of transition from a distributive system of pension provision to a funded system was laid down in 1996, when Federal Law No. 27-FZ of 01.04.1996 "On Individual (Personalized) Accounting in the System of Compulsory Pension Insurance" was adopted. He established the legal basis and procedure for recording information about citizens who are subject to the Federal Law of 05.05.1997 No. 77-FZ "On State Pensions of the Russian Federation". In accordance with this law, an insured person is a person who is covered by compulsory pension insurance, as well as a person employed in a workplace with special (difficult and harmful) working conditions, a person for whom insurance premiums are paid to the Pension Fund in accordance with Pel legislation).

The law defines individual (personalized) accounting as organizing and maintaining records of information about each insured person for the implementation of pension rights in accordance with the legislation of the Russian Federation. The goals and principles of this accounting are defined:

• o creation of conditions for the appointment of pensions in accordance with the results of the work of each insured person;
• o ensuring the reliability of information about the length of service and earnings that determine the amount of the pension when it is assigned;
• o creation of an information base for the implementation and improvement of the pension legislation of the Russian Federation, as well as for the appointment of pensions based on the length of service of insured persons and their insurance premiums;
• o developing the interest of insured persons in paying insurance premiums to the PFR;
• o creating conditions for monitoring the payment of insurance premiums by insured persons;
• o Information support forecasting the costs of paying pensions, determining the rate of insurance contributions to the Pension Fund of the Russian Federation, calculating macroeconomic indicators related to state pension provision;
• o simplification of the procedure and acceleration of the procedure for assigning state labor pensions to insured persons.

The principles of individual (personalized) accounting are:

• o unity and federal nature of state insurance in the Russian Federation;
• o universality and obligation to pay insurance premiums to the Pension Fund of the Russian Federation and record information about insured persons;
• o availability for each insured person of information about him, which is available to the PFR bodies that carry out individual (personalized) accounting;
• o use of information about the insured persons, which the PFR authorities have, solely for the purposes of pension provision;
• o compliance of information on the amounts of insurance premiums submitted by each payer for individual (personalized) accounting with information on the amounts of insurance premiums actually transferred by this payer to the PFR bodies;
• o the implementation of individual (personalized) accounting in the course of the entire labor activity of the insured person and the use of the data of this accounting for the appointment of a pension in accordance with the pension legislation of the Russian Federation.

The body that carries out individual (personalized) accounting in the system of compulsory pension insurance is the Pension Fund of the Russian Federation. On the territory of the Russian Federation, for each insured person, the PFR opens an individual personal account with a permanent insurance number containing control digits that allow you to identify errors made when using this insurance number in the accounting process.

Individual personal account of the insured person - a document stored in the form of a record on computer media that can be processed by means of computer technology in the PFR bodies, containing information on insured persons provided for by law, included in the information resources of the PFR.

An individual personal account contains the following information:

• 1) insurance number;
• 2) last name, first name and patronymic (the last name that the insured person had at birth);
• 3) date of birth;
• 4) place of birth;
• 5) gender;
• 6) address of permanent residence;
• 7) the series and number of the passport or identity card, the date of issue and by whom the said documents were issued;
• 8) citizenship;
• 9) telephone number;
• 10) periods of labor and other socially useful activities included in the general length of service for the appointment of a state labor pension, as well as special length of service associated with special working conditions, work in the Far North and equivalent areas, length of service, work in the territories, exposed to radioactive contamination;
• 11) wages or income (for each month of insurance experience), for which insurance premiums to the Pension Fund are accrued in accordance with the legislation of the Russian Federation;
• 12) the amount of earnings (for each month of insurance experience), which is taken into account when assigning a labor pension;
• 13) the amount of insurance premiums accrued to this insured person (for each month of insurance experience), including insurance premiums at the expense of the employer and insurance premiums of the insured person;
• 14) periods of payment of unemployment benefits;
• 15) periods of military and other equivalent service, included in the total length of service;
• 16) information on appointment (recalculation), indexation and calculation of pensions.

The information contained in the individual personal account of the insured person about the length of service, earnings and funds received is systematically specified and supplemented in the course of the labor activity of the insured person. The individual personal account of the insured person is kept in the Pension Fund of the Russian Federation throughout his life, and after death - for the period stipulated by the procedure for storing pension files.

The Pension Fund and its territorial bodies shall issue to each insured person an insurance certificate of state pension insurance containing the insurance measure and personal data of the said person.

A person who first entered work under an employment contract receives the specified insurance certificate at the place of work.

An individual who independently pays insurance premiums receives an insurance certificate of state pension insurance directly from the Pension Fund of the Russian Federation at the place of his registration as an insurant.

In accordance with Federal Law No. 27-FZ of 01.04.1996 "On Individual (Personalized) Accounting in the Compulsory Pension Insurance System", the rights and obligations of the parties are defined.

Rights of the insured person:

• o receive free of charge once a year in the PFR authorities at the place of residence or work the information contained in his individual personal account;
• o receive from the employer, free of charge, a copy of information about yourself submitted by the employer to the FIU for individual (personalized) accounting;
• o in case of disagreement with the information contained in the individual personal account of the insured person, he can apply for correction of the specified information to the PFR authorities (including its board) or to the court.

Employer's rights:

• o require from insured persons, when hiring them, to present an insurance certificate of state pension insurance and the information necessary for the relevant PFR authority;
• o supplement and clarify the information provided by the employer about the insured persons in agreement with the relevant body of the PFR.

Rights of the PFR bodies:

o require employers and insured persons to submit the information specified by law in a timely and correct manner.

Obligations of the insured person:

• o register with the FIU;
• o obtain an insurance certificate of state pension insurance, keep it and present it at the request of the employer, employees of the Pension Fund of the Russian Federation and social protection authorities of the Russian Federation;
• o file applications in the manner prescribed by law in case of changes in the information contained in his individual personal account, as well as in case of loss of the specified insurance certificate;
• o submit, at the request of the PFR authorities, documents confirming the information to be included in his individual personal account.

Employer Responsibilities:

• o submission of information on insured persons to the PFR bodies within the prescribed period;
• o obtaining insurance certificates of state pension insurance from the Pension Fund of the Russian Federation and issuing them against signature to insured persons working for the employer;
• o free transfer to each insured person working for the employer of a copy of the information submitted to the FIU;
• o control over the compliance of the details of the insurance certificate of the state pension insurance issued to the insured person with the details of the documents proving the identity of the specified person working for him.

Responsibilities of the FIU:

• o ensuring the timely inclusion in the relevant individual personal accounts of the state pension insurance of information provided by employers and insured persons, as well as their reliable storage;
• o monitoring the correctness of the presentation of information to payers of insurance premiums;
• o free submission once a year to any insured person upon his request of the information contained in his individual personal account;
• o explaining to insured persons and employers their rights and obligations, the technology of individual (personalized) accounting, the procedure for filling out forms and submitting information;
• o submission to the bodies assigning pensions, at their request, of the information contained in the individual personal accounts of insured persons who have submitted an application for the appointment of a pension.

The introduction of personalized accounting is a condition for the most accurate assignment of pensions, strengthening operational control over the completeness and timeliness of making insurance payments, and the formation of the full revenue part of the PFR budget to cover its expenses.

The funds of the fund are spent mainly on the payment of pensions for old age, disability, in case of loss of a breadwinner, for length of service, to military personnel; allowances for children aged from one and a half to six years, for single mothers, for children infected with the immunodeficiency virus; victims at the Chernobyl nuclear power plant; financial assistance to the elderly and disabled. In the context of inflation, pensions to citizens are revised upwards also at the expense of the Pension Fund. The PFR finances various programs for the social support of the disabled, pensioners, children, its funds are also used to finance the administrative activities of the fund. Temporarily free funds of the PFR can be invested in securities.

From January 1, 2010, the PFR began work on issuing Certificates for maternity capital, which, in accordance with the legislation of the Russian Federation, is allocated:

• o a woman who has given birth (adopted) a second child since January 1, 2007;
• o a woman who has given birth (adopted) a third child or subsequent children since January 1, 2007, if they have not previously exercised the right to additional measures of state support;
• o maternity capital from 2011 will be available to women whose first child died in the first week of life;
• about a man , who is the sole adopter of the second, third child or subsequent children, who has not previously exercised the right to additional measures of state support, if the court decision on adoption has entered into force starting from January 1, 2007.

To obtain a Certificate for maternity capital, you must contact the territorial body of the PFR at the place of residence with a set of the following documents:

• o an application for the issuance of a certificate for maternity capital;
• o identity document, place of residence of a person (stay) or actual residence of a person entitled to receive maternity capital;
• o a document confirming the citizenship of the Russian Federation for a child in respect of which the right to receive maternity capital has arisen (a stamp on the birth certificate, affixed by the passport and visa services). Required if one of the parents is not a Russian citizen;
• o insurance certificate of compulsory pension insurance;
• o documents confirming the birth (adoption) of children: birth certificates of all children; for adopted children - a court decision on adoption;
• o documents proving the identity, place of residence (stay) or actual residence and powers of the legal representative or authorized person.

Maternity capital in full or in parts can be directed to the following purposes:

• o improvement of living conditions. Acquired with the use of funds (part of the funds) of maternity capital, housing must be located on the territory of the Russian Federation;
• o since 2011 - for the construction and reconstruction of housing without the involvement of contractors;
• o receiving education by a child (children) in any educational institution on the territory of the Russian Federation that has the right to provide appropriate educational services. The age of the child, for whose education funds (part of the funds) of maternity capital can be directed, as of the date of commencement of education according to the relevant educational program must not exceed 25 years;
• o for the formation of the funded part of the mother's labor pension.

Maternity capital can be obtained no earlier than three years after the birth (adoption) of the child, but in some cases (repayment of credit and mortgage loans) - ahead of schedule, without waiting for the expiration of three years. You can also get 12,000 rubles ahead of schedule. from the amount of maternity capital for any needs. Maternity capital is annually indexed for inflation. In 2010, it was 343,278 rubles, in 2011 - 365,700 rubles, in 2012 - 387,000 rubles, and in 2014 its size will be 430,000 rubles. The program for issuing Certificates is designed until 2016, with a possible extension until 2020.

Social Insurance Fund of the Russian Federation (FSSRF) established by Decree of the President of the Russian Federation of 07.08.1991 No. 822 "On the Social Insurance Fund of the Russian Federation" in order to ensure state guarantees in the social insurance system and increase control over the correct and efficient spending of social insurance funds and is an independent state financial and credit institution. The management of the FSS of the Russian Federation is carried out by the Government of the Russian Federation with the participation of all-Russian associations of trade unions.

The funds of the fund are formed from non-tax revenues and gratuitous receipts:

• 1) non-tax income:
  • - insurance premiums for compulsory social insurance in case of temporary disability and in connection with motherhood,
  • - insurance premiums for compulsory social insurance against industrial accidents and occupational diseases,
  • - arrears, penalties and fines on contributions to the FSS of the Russian Federation,
  • - income from the placement of temporarily free funds of the FSS of the Russian Federation,
  • - fines, sanctions, amounts received as a result of compensation for damage;
• • - interbudgetary transfers from the federal budget transferred to the FSS of the Russian Federation,
  • - other supply.

Insurance rates for compulsory social insurance against accidents at work and occupational diseases are determined as a percentage of the amounts of payments and other remunerations that are accrued in favor of the insured under employment contracts and civil law contracts and are included in the base for calculating insurance premiums for compulsory social insurance against industrial accidents and occupational diseases.

The following insurance rates are established for policyholders for compulsory social insurance against accidents at work and occupational diseases as a percentage of the accrued wages for all reasons (income) of the insured, and in appropriate cases - to the amount of remuneration under a civil law contract in accordance with the types economic activity by occupational risk classes (Table 2.9).

Table 2.9.

Fund resources are directed to:

• o for the payment of benefits for temporary disability, pregnancy and childbirth, at the birth of a child, for caring for a child up to one and a half years, for burial;
• o health resort treatment and rehabilitation of employees and their families, as well as for other purposes of state social insurance provided for by law (partial maintenance of sanatoriums, sanatoriums and health camps for children and youth, medical nutrition; partial financing of activities for out-of-school services for children , payment for travel to the place of treatment, rest, etc.);
• o creation of a reserve to ensure the financial stability of the fund at all levels;
• o ensuring current activities, maintenance of the fund management apparatus;
• o carrying out research work on issues of social insurance and labor protection;
• o implementation of other activities in accordance with the tasks of the fund.

Fund resources are used only for targeted financing of the listed activities. It is not allowed to transfer social insurance funds to the personal accounts of the insured.

Compulsory Medical Insurance Fund It was created in accordance with the Law of the Russian Federation of June 28, 1991 No. 1499-1 "On Compulsory Medical Insurance of Citizens in the Russian Federation" and is intended to accumulate financial resources and ensure the stability of the state system of compulsory medical insurance.

To implement the state policy in the field of compulsory medical insurance, the Federal and territorial funds of compulsory medical insurance have been created as independent non-profit financial and credit institutions.

FFOMS funds are formed from the following non-tax revenues and gratuitous receipts:

• 1) non-tax income:
  • - insurance premiums for compulsory health insurance - according to the tariff established by Federal Law No. 212-FZ of July 24, 2009 "On insurance premiums to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial compulsory medical insurance funds" , in the part credited to the Federal Compulsory Medical Insurance Fund,
  • - arrears, penalties and fines on contributions to the FFOMS,
  • - income from the placement of temporarily free funds of the FFOMS,
  • - fines, sanctions, amounts received as a result of compensation for damage;
• 2) gratuitous receipts:
  • - interbudgetary transfers from the federal budget transferred to the FFOMS,
  • - other supply.

The funds of the territorial compulsory medical insurance funds are formed from the following non-tax revenues and gratuitous receipts:

• 1) non-tax income:
  • - insurance premiums for compulsory health insurance - but the tariff established by the Federal Law "On insurance premiums to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian

Federation, Federal Compulsory Medical Insurance and Territorial Compulsory Medical Insurance Funds", in the part credited to the TFOMS,

• - income from the placement of temporarily free funds of TFOMS,
• - fines, sanctions, amounts received as a result of compensation for damage;
• 2) gratuitous receipts:
  • - budgetary transfers from FFOMS,
  • - budget transfers from the budgets of the constituent entities of the Russian Federation transferred to the territorial funds of compulsory medical insurance, including receipts as insurance premiums for compulsory medical insurance of the non-working population,
  • - other receipts stipulated by the legislation of the Russian Federation and the legislation of the constituent entities of the Russian Federation.

The main tasks of the FFOMS and TFOMS in the system of compulsory medical insurance are:

• o Ensuring the implementation of the Law of the Russian Federation "On Compulsory Medical Insurance of Citizens in the Russian Federation";
• o ensuring the rights of citizens provided for by the legislation of the Russian Federation;
• o achieving social justice and equality for all citizens;
• o participation in the development and implementation of state financial policy, ensuring its financial stability.

To fulfill these objectives in the field of financial policy and financing of the FFOMS:

• o equalizes the conditions for the activities of territorial funds to ensure the financing of compulsory medical insurance programs;
• o finances targeted programs within the framework of compulsory medical insurance;
• o organizes the development of regulatory and methodological documents that ensure the implementation of the aforementioned Law;
• o together with executive authorities, professional medical associations takes part in the development of a basic program of compulsory medical insurance;
• o submits, in accordance with the established procedure, proposals on the insurance tariff for compulsory medical insurance;
• o collects and analyzes information on the financial resources of the compulsory health insurance system;
• o participates in the creation of territorial compulsory health insurance funds;
• o controls the rational use of the system's financial resources.

TFOMS in the field of financial and credit activities and control over the rational use of financial resources in the system of compulsory health insurance perform the following main functions:

• o accumulate financial resources of territorial funds;
• o finance compulsory health insurance provided by medical insurance organizations that have the appropriate licenses and have concluded compulsory health insurance contracts according to differentiated standards established by the board of the territorial fund;
• o carry out financial and credit activities to ensure the system of compulsory medical insurance;
• o equalize the financial resources of cities and regions allocated for the implementation of compulsory medical insurance;
• o provide loans, including on preferential terms, to insurers with a justified lack of financial resources;
• o accumulate financial reserves to ensure the sustainability of the compulsory health insurance system;
• o together with the authorities of the State Tax Service of the Russian Federation, control the timely and full receipt of insurance premiums into the territorial fund, as well as the rational use of the funds received;
• o agree, together with executive authorities, professional medical associations, on the tariffing of the cost of medical care, the territorial program of compulsory medical insurance of the population and make proposals on the financial resources necessary for its implementation, on tariffs for medical and other services for compulsory medical insurance;
• o provide the FFOMS with information on the financial resources of the compulsory health insurance system and other information within their competence.

Outside the federal budget, state funds of funds are formed, managed by state authorities of the Russian Federation and intended for the implementation of the constitutional rights of citizens to: 1) social security by age; 2) social security due to illness, disability, in case of loss of a breadwinner, birth and upbringing of children and in other cases provided for by the legislation of the Russian Federation on social security; 3) social security in case of unemployment; 4) health protection and free medical care. State non-budgetary funds are federally owned. They are not included in the budgets of all levels of the budget system of the Russian Federation and are not subject to withdrawal.

Draft budgets of state non-budgetary funds are drawn up by the management bodies of these funds and submitted by the executive authorities for consideration by the legislative bodies as part of documents and materials submitted simultaneously with the drafts of the corresponding budgets for the next financial year. The budgets of state off-budget funds of the Russian Federation are considered and approved by the Federal Assembly in the form of federal laws simultaneously with the adoption of the federal law on the federal budget for the next financial year. Draft budgets of territorial state non-budgetary funds are submitted by the executive authorities of the constituent entities of the Russian Federation for consideration by the legislative bodies of the constituent entities of the Russian Federation simultaneously with the submission of draft laws of the constituent entities of the Russian Federation on the budget for the next financial year and are approved simultaneously with the adoption of laws of the constituent entities of the Russian Federation on the budget for the next financial year.

State non-budgetary funds in the Russian Federation are from January 01, 2001: 1. Pension Fund of the Russian Federation (PF RF); 2. Social Insurance Fund of the Russian Federation (FSS RF); 3. Compulsory medical insurance funds (FOMS) - the Federal Fund (FFOMS) and Territorial Funds (TFOMS) for the constituent entities of the Russian Federation.

Each social non-budgetary fund has a legislatively approved budget, has fixed income and expenses. Draft budgets of state non-budgetary funds are drawn up by the management bodies of these funds and submitted by the executive authorities for consideration by the legislative (representative) bodies. The execution of the budgets of state off-budget funds is carried out by the Federal Treasury.

Income of state off-budget funds are formed at the expense of: 1) mandatory payments established by the legislation of the Russian Federation; 2) voluntary contributions of individuals and legal entities; 3) other income provided for by the legislation of the Russian Federation. The collection and control over the receipt of mandatory payments to state non-budgetary funds is carried out by the same executive authority that is entrusted with the functions of collecting taxes to the federal budget.

Expenditures of state off-budget funds

Spending of funds from state non-budgetary funds is carried out only for the purposes determined by the legislation of the Russian Federation, the constituent entities of the Russian Federation, which regulate their activities in accordance with the budgets of these funds, approved by federal laws, the laws of the constituent entities of the Russian Federation. The execution of the budgets of state off-budget funds is carried out by the Federal Treasury. A report on the execution of the budget of a state off-budget fund is compiled by the fund's management body and submitted by the Government of the Russian Federation for consideration and approval by the Federal Assembly in the form of a federal law. A report on the execution of the budget of a territorial state extra-budgetary fund is compiled by the fund's management body and submitted by the executive authority of a constituent entity of the Russian Federation for consideration and approval by the legislative body of a constituent entity of the Russian Federation in the form of a law of a constituent entity of the Russian Federation.

RF PENSION FUND - the largest of the non-budgetary social funds. It was put into effect on January 1, 1992 by the Decree of the Supreme Council of the Russian Federation of December 27, 1991 No. 2122-L The budget of the Pension Fund today in Russia is the second largest after the federal one. The main source of income for the Pension Fund of the Russian Federation is the insurance premiums of employers and employees. Employers pay monthly insurance premiums simultaneously with the receipt of funds from banks and other credit organizations for payments to employees for the past month. Insurance contributions to the Pension Fund of the Russian Federation are accrued on all types of earnings (income) in cash or in kind, regardless of the source of their financing, including full-time, freelance, seasonal and temporary workers, as well as those working part-time or performing one-time, casual and short-term work . The list of payments for which insurance contributions to the Pension Fund of the Russian Federation are not charged is approved by the Government of the Russian Federation.

The main tasks of the Pension Fund of the Russian Federation as an independent financial and credit institution are the accumulation of insurance premiums and spending the fund's resources in accordance with applicable law. The payment of insurance premiums to the Pension Fund of the Russian Federation is mandatory, they are classified as priority payments and are included in the cost of products (works, services). The procedure for payment and rates of insurance premiums by employers and citizens to the fund are established annually by the legislation of the Russian Federation on the proposal of its board.

In addition to mandatory contributions, the budget revenues of the Pension Fund of the Russian Federation also receive: federal budget funds directed through the Pension Fund of the Russian Federation for targeted financing of the payment of state pensions and benefits; funds of the FSS of the Russian Federation; free funds of the State Employment Fund of the Russian Federation; funds reimbursed by the State Employment Fund of the Russian Federation for the cost of paying early pensions to unemployed citizens; income from servicing the accounts of the Pension Fund of the Russian Federation by banks; penalties and financial sanctions; voluntary contributions of legal entities and individuals.

The funds of the Pension Fund of the Russian Federation are directed to the payment of: state pensions (by age, for length of service, in case of loss of a breadwinner); disability pensions, military personnel; compensation for pensioners; financial assistance to the elderly and disabled; allowances: for children aged 1.5 to 6 years, single mothers; on children infected with the immunodeficiency virus; victims of the accident at the Chernobyl nuclear power plant and other payments. At the expense of the Pension Fund of the Russian Federation, various programs for social support of the disabled, pensioners, children are also financed and lump-sum cash payments are made.

At the moment, the Russian Federation is undergoing a pension reform, which provides for the transition from a distributive system of social security to a system of accumulative financing of pensions. The pension reform is primarily focused on people born in 1967 and younger. long time in the Russian Federation there was a distributive system of pension provision, but it cannot be considered effective, especially in the current demographic situation - an increase in the number of elderly people and a decrease in the number of employees. The pension reform in the Russian Federation started on January 1, 2002, and at the moment the country has a mixed pension system, but gradually, in the course of the reform, the Russian Federation will switch to an accumulative system, in which the role of the Pension Fund in the financial system of the state will be different. Under the distributive system, funds from the working population were redistributed through the Pension Fund of the Russian Federation in favor of the non-working population, and under the accumulative system, each worker depends primarily on the funds accumulated during his working life.

RF SOCIAL INSURANCE FUND It is designed to contribute to the material security of persons who, for a number of reasons, are not participating in the labor process. The Social Insurance Fund of the Russian Federation manages the funds of the state social insurance of the Russian Federation. The funds of the Fund are state property, are not included in the budgets of the corresponding levels, other funds and are not subject to withdrawal. The budget of the FSS of the Russian Federation and the report on its implementation are approved by the Government of the Russian Federation, and the budgets of the regional and central sectoral departments of the fund,

RF Social Insurance Fund (FSS RF) is a centralized fund of financial resources designed to provide social assistance and social services. This is the second largest non-budgetary social fund of the Russian Federation. The Fund was established in accordance with the Decree of the President of the Russian Federation of July 26, 1992. The FSS provides citizens of the Russian Federation with social guarantees in case of occurrence of insurance risks provided for by the legislation of the Russian Federation. The types of social insurance risks financed by the FSS of the Russian Federation are: 1. temporary disability; 2. work injury and occupational disease; 3. motherhood; 4. disability; 5. loss of a breadwinner; 6. death of the insured person or disabled members of his family who are dependent on him.

Main tasks of the Fund : providing state-guaranteed benefits; participation in the development and implementation of state programs for the protection of the health of workers; preparation of measures to improve social insurance. The FSS of the Russian Federation, like the Pension Fund of the Russian Federation, is autonomous and strictly targeted. The FSS exists to solve social problems in the event of the occurrence of certain insurance risks among citizens. It is intended to finance the payment of various benefits: temporary disability benefits, benefits for caring for a child up to the age of one and a half years, benefits in connection with labor injury and occupational disease, benefits for burial, benefits for pregnancy and childbirth, benefits for the birth of a child and others. The temporary work ability allowance is paid by the FSS of the Russian Federation from 01.01.2005 not in full, but with the exception of the first two days of the sick leave, since the first two days of the sick leave are paid by employers at their own expense.

Compulsory medical insurance funds of the Russian Federation are centralized sources of financial resources for health insurance purposes. The MHIF of the Russian Federation occupies a significant place in the structure of social non-budgetary funds. The funds ensure the accumulation of funds for compulsory health insurance, financing of the state system of compulsory health insurance.

The MHIF is subdivided into Federal and Territorial funds:

1. FEDERAL FUND FOR MANDATORY HEALTH INSURANCE - formed in accordance with the law "On Compulsory Medical Insurance of Citizens in the RSFSR" dated June 28, 1991. FFOMS - implements the state policy in the field of compulsory medical insurance of citizens as an integral part of state social insurance. The Fund is an independent state non-commercial financial and credit institution. The FFOMS is a legal entity, has an independent balance sheet, separate property, accounts with the Central Bank and other credit organizations, a seal with its name, stamps and standard forms.

2. TERRITORIAL FUNDS FOR MANDATORY HEALTH INSURANCE - are created in accordance with the laws of the constituent entities of the Russian Federation. TFOMS are independent state non-profit financial and credit institutions. TFOMS are legal entities reporting to the relevant representative and executive authorities of the subjects of the Russian Federation.

Compulsory health insurance (CHI) provides all citizens of the Russian Federation with equal opportunities to receive medical and drug care at the expense of compulsory health insurance programs. CHI is universal and is implemented according to uniform rules and CHI programs. The programs include a "guaranteed" volume and conditions for the provision of medical and drug assistance to citizens. The insurers under CHI are: for the non-working population (pensioners, children, students, the disabled, the unemployed) - public authorities at all levels; for the working population - employers (enterprises, institutions, organizations, self-employed persons). An insurance policy is a document that guarantees the provision of medical care to a person within the framework of compulsory medical insurance. All citizens of the Russian Federation at the place of residence or place of work are given an insurance policy, which means that the citizen receives a “guaranteed volume of medical services” free of charge. “Guaranteed volume” is at least an “ambulance”, treatment acute diseases, services for pregnant women and childbirth, assistance to children, pensioners, the disabled.

Policyholders transfer contributions to FFOMS and TFOMS. TFOMS transfers funds into the hands of medical insurance organizations (HIOs). CMOs are organizations that have state permission (license) for the right to engage in health insurance. HMOs pay money to medical institutions for the treatment of citizens.

• financial activity of the state. general characteristics financial law
  • The concept of finance. Financial system Russian Federation
  • The content and principles of the financial activities of the state
  • Financial law: concept, subject, method, sources
  • Financial and legal norms and financial and legal relations
• Financial control in the Russian Federation
  • Financial control: concept, tasks and principles
  • Types of financial control and bodies exercising it
  • Legal framework for audit in the Russian Federation
  • Methods of financial control
• Budget legal relations in the Russian Federation
  • The concept of "budget". Subject and sources of budgetary law
  • The budget system of the Russian Federation
  • Extrabudgetary funds
  • Budget revenues and budget expenditures
  • Budget Process
• Government revenue
  • Government revenues: concept and foundations legal regulation
  • Classification of public revenues, sources and forms of circulation
  • Tax and non-tax revenues
• Government spending
  • Government spending: concept, types and principles
  • Legal forms of implementation of public expenditures
  • Expenditure obligations of public-territorial entities
• Taxes and tax legal relations
  • Taxes and fees: concept and functions
  • Subject, method, structure, principles and sources of tax law
  • Tax classification
  • Tax legal relations
• Government credit and public debt
  • State loan (state lending)
  • State debt
• State insurance
  • Insurance: essence, types and functions. State insurance as a kind of compulsory insurance
  • State insurance: content and legal consolidation
  • Types of insurance that have a state basis
• Legal basis of banking
  • Banking system of the Russian Federation
  • Basic banking operations. Bank deposits (deposits)
  • Central Bank of the Russian Federation (Bank of Russia)
  • Banking regulation and supervision
• Bank loan and loans from the Bank of Russia
  • Bank loan: concept and financial and legal characteristics
  • Bank loan agreement
  • Bank of Russia loans
• Monetary system and monetary policy of the Russian Federation
  • The concepts of "money" and "monetary system"
  • monetary policy Russian Federation: legislative consolidation
• Legal basis of money circulation
  • The concept of "money circulation"
  • Cash circulation (money circulation)
  • Non-cash circulation
  • Methods of regulation of money circulation
• Legal basis for settlements in the Russian Federation
  • The concept of "settlement relations". The structure of the settlement network in the Russian Federation
  • Cash and non-cash payment. Cash transactions
  • Payment system. The procedure for making money transfers
  • Settlement operations of credit institutions
  • Forms of payment: legal consolidation
• Currency regulation and currency control
  • Currency regulation and currency legal relations
  • Currency operations
  • Currency control: concept and content

Extrabudgetary funds

Extra-budgetary funds are one of the forms of organizing financial resources on a state or territory scale, formed in a targeted way to solve individual problems, usually of a social nature.

The emergence of off-budget funds in the Russian Federation is associated with the emergence of a real need for significant amounts of funds and the expediency of their concentration at the state and (or) territorial level for a number of important socio-economic activities.

With the help of extrabudgetary funds, it is possible to provide social services to the population (payment of pensions, financing of social infrastructure, etc.), to influence production processes by financing and lending to individual domestic enterprises, to finance various environmental activities, etc., i.e. off-budget funds are a form of redistribution and use of financial resources to finance critical public needs.

The emergence of extra-budgetary funds and their use for the purpose of redistributing public finances simultaneously with state and local budgets is explained by the fact that in a difficult state of the economy, there is the possibility of an unreasonable redistribution of existing public finances. If all public finances were only in the budgets of the Russian Federation, subjects of the Russian Federation and municipalities, then, depending on the current situation, their redistribution could lead to a shortage in financing the most important social areas. There are three such areas in Russia today: pensions, the provision of guaranteed medical care, compensation in case of temporary disability (and hence the main means of subsistence).

In this way, state off-budget fund is a specialized monetary fund formed outside the budget and intended to fulfill the expenditure obligations of the Russian Federation determined by law, namely, to exercise the constitutional rights of citizens to pensions, social insurance, health care and medical care.

Budget territorial the state off-budget fund is formed to fulfill the corresponding expenditure obligations of the constituent entity of the Russian Federation. Expenses and incomes of the state off-budget fund are formed in the manner prescribed by federal law.

State non-budgetary funds include:

• Pension Fund of the Russian Federation,
• Social Insurance Fund of the Russian Federation,
• Federal and territorial funds of obligatory medical insurance.

The allocation of these funds as an independent budgetary form and, consequently, the lack of linkage to the federal budget and the budgets of the constituent entities of the Russian Federation makes it possible to form the targeted nature of the income to these funds (recall that all revenues of the budgets of the Russian Federation, constituent entities of the Russian Federation and municipalities, with a few exceptions, go to "common pool", i.e. in an inappropriate way) and thereby guarantee the financing of these most important social areas, since the corresponding contributions to these funds (more on them will be discussed below) should be used only for these areas.