Article 2. Persons subject to compulsory social insurance in case of temporary disability and in connection with motherhood

• checked today
• law dated 08.01.2020
• entered into force on 01.01.2007

Art. 2 Law on social insurance 255-FZ in the latest valid version of July 8, 2018.

There are no new versions of the article that have not entered into force.

Compare with the version of the article dated 01/01/2015 01/01/2012 01/01/2010 01/01/2007

Citizens are subject to compulsory social insurance in case of temporary disability and in connection with motherhood Russian Federation, foreign citizens and stateless persons permanently or temporarily residing on the territory of the Russian Federation, as well as foreign citizens and stateless persons temporarily residing in the Russian Federation (with the exception of highly qualified specialists in accordance with Federal Law of July 25, 2002 N 115-FZ " About the legal status foreign citizens In Russian federation"):

• 1) persons working under labor contracts, including heads of organizations who are the sole participants (founders), members of organizations, owners of their property;
• 2) state civil servants, municipal employees;
• 3) persons holding public positions of the Russian Federation, public positions of a constituent entity of the Russian Federation, as well as municipal positions filled on a permanent basis;
• 4) members of a production cooperative who take personal labor participation in its activities;
• 5) clergy;
• 6) persons sentenced to deprivation of liberty and involved in paid work.

Persons subject to compulsory social insurance in case of temporary disability and in connection with motherhood in accordance with this Federal Law are insured persons.

Lawyers, individual entrepreneurs, members of peasant (farm) households, individuals who are not recognized as individual entrepreneurs (notaries engaged in private practice, other persons engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation), members of family (tribal) communities of indigenous peoples of the North, Siberia and the Far East of the Russian Federation are subject to compulsory social insurance in case of temporary incapacity for work and in connection with motherhood, if they have voluntarily entered into a relationship for compulsory social insurance in case of temporary disability and in connection with motherhood and pay insurance premiums for themselves in accordance with Article 4.5

Insured persons are entitled to receive insurance coverage subject to the conditions stipulated by this Federal Law, as well as the Federal Law "On State Benefits to Citizens with Children" and the Federal Law "On Burial and Funeral Business". Persons who have voluntarily entered into relations under compulsory social insurance in case of temporary disability and in connection with motherhood acquire the right to receive insurance coverage provided that insurance premiums are paid within the period specified in Article 4.5 of this Federal Law.

Foreign citizens and stateless persons temporarily staying in the Russian Federation (with the exception of highly qualified specialists in accordance with the Federal Law of July 25, 2002 N 115-FZ "On the Legal Status of Foreign Citizens in the Russian Federation") are entitled to receive insurance coverage in in the form of temporary disability benefits, subject to the payment of insurance premiums for them by the insurers specified in Part 1 of Article 2.1 of this Federal Law, for a period of at least six months preceding the month in which the insured event occurred.

Persons working under labor contracts, for the purposes of this Federal Law, are recognized as persons who have concluded an employment contract in accordance with the established procedure, from the day from which they were supposed to start work, as well as persons actually admitted to work in accordance with labor legislation.

Legislative, regulatory legal acts of the Russian Federation, constituent entities of the Russian Federation may also establish other payments for the provision of federal state civil servants, state civil servants of the constituent entities of the Russian Federation in case of temporary disability and in connection with motherhood, financed accordingly at the expense of the federal budget, the budgets of the constituent entities of the Russian Federation. Federation.

Compulsory social insurance is a special system of measures established by the state aimed at providing social security to working citizens in the event of an unforeseen change in their financial situation due to disability.

Based on this, the legislative norms determined the persons subject to compulsory social insurance, who have the right to receive appropriate security, in the event of an insured event specified by law.

Article navigation

Key points

As stipulated by the provisions on compulsory social insurance, the risks of compulsory social insurance in case of temporary disability are considered to be a short-term loss of earnings or a number of other payments by the insured entity due to the occurrence of an insured event.

The legislation establishes three fundamental characteristics of an insured event, namely:

• Properly confirmed fact of a health disorder.
• The victim must have the status of an insured subject.
• The presence of a direct connection between the fact of causing harm to health and the occurrence of an accident precisely at work.

The discrepancy between the incident and any one of the listed points deprives the insured subject of the opportunity to receive the insurance compensation due to him.

The provisions set out in Art. 2 of the Federal Law "On Compulsory Social Insurance" defines subjects subject to compulsory social insurance, which include:

• Entities operating under labor contracts, including heads of companies that are direct owners of the latter's property.
• Subjects in the state civil service, as well as employees of municipalities.
• Entities that are members of a production cooperative.
• Subjects with the status of clergy.
• Subjects sentenced to imprisonment, but at the same time involved in activities subject to payment.
• Lawyers, and private practitioners.
• Individual entrepreneurs and participants of farms.
• Members of tribal communities of a few northern peoples who have voluntarily entered into social insurance relations.

Social insurance at work

The state also implements mandatory protection from various kinds of accidents that occur at the workplace and from diseases of professional origin.

The fundamental principles and general tasks of all this are enshrined in the law "On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases".

The standards fixed in Article 5 of the above-mentioned act determine specific persons subject to compulsory social insurance from accidents, namely:

• Individuals working under a contract with an insured.
• Individuals sentenced to imprisonment, however, at the same time involved in labor activity.
• Individuals engaged in labor activities under a civil law type agreement, if, in accordance with the latter, the insured is obliged to make contributions to the FSS.

The insured here means a legal entity (individual) employing the above-mentioned entities.

About social payments and security can be viewed on the video:

Social security provision

According to legislative regulations, persons subject to compulsory social insurance at work have the right to receive appropriate social insurance coverage, namely:

• Benefits (from the FSS) for temporary disability paid due to an insured event.
• Lump-sum insurance payment for an insured event.
• Insurance payments (having a monthly frequency) to the affected subject.
• Payment of additional costs associated with the medical and socio-professional rehabilitation of the insured subject.
• Compensation for lost earnings under a civil law contract (which did not stipulate the employer's obligation to pay insurance premiums) is carried out by the tortfeasor.

It is quite obvious that the circle of persons to whom the provisions of compulsory social insurance apply is quite extensive.

1. Compulsory social insurance against accidents at work and occupational diseases are subject to:

individuals performing work on the basis of an employment contract concluded with the insured;

individuals sentenced to imprisonment and employed by the insured.

Individuals performing work on the basis of a civil law contract are subject to compulsory social insurance against industrial accidents and occupational diseases, if, in accordance with the said contract, the insured is obliged to pay insurance premiums to the insurer.

2. This Federal Law applies to citizens of the Russian Federation, foreign citizens and stateless persons, unless otherwise provided by federal laws or international treaties of the Russian Federation.

47. Compensation for damage to victims. The amount of the monthly insurance payment.
Monthly insurance payments are paid to the insured during the entire period of loss of professional ability to work, and in the event of the death of the insured to persons entitled to receive them:

minors - until they reach the age of 18;

Students over 18 years of age - until graduation from educational institutions in full-time education, but not more than up to 23 years;

· women who have reached the age of 55 and men who have reached the age of 60 - for life, if at the time of the death of the insured they were dependent on him;

Disabled persons who were dependents of the deceased at the time of his death as a result of an accident at work - for the period of disability.

One of the parents, spouse (wife) or other family member who is not working and is busy caring for the dependent children, grandchildren, brothers and sisters of the deceased - until they reach the age of 14, or a change in his state of health.

The amount of the monthly insurance payment is determined as the share of the average monthly earnings of the insured before the insurance, calculated in accordance with the degree of loss of his professional ability to work.

When calculating the earnings lost by the insured as a result of an insured event, all types of payment for his labor (income) are taken into account both at the place of his main job and part-time. Lump-sum payments are not taken into account, in particular compensation for unused vacation, the amount of severance pay upon dismissal, vacation.

The amount of remuneration under civil law contracts and the amount of royalties are taken into account if they provided for the payment of insurance premiums to the insurer. For the period of temporary incapacity for work or maternity leave, allowances paid on the specified grounds are taken into account.

For the provision of false information on the size of the average wage, the heads and chief accountants of the organizations causing harm bear legal responsibility.

For persons entitled to receive insurance payments in the event of the death of the insured, the amount of the monthly insurance payment is calculated based on his average monthly earnings minus the shares attributable to himself and able-bodied persons who are dependent on him, but who are not entitled to receive insurance payments.

Maximum size the monthly insurance payment is established by the Federal Law on the budget of the Social Insurance Fund of the Russian Federation for the next financial year. According to Article 7 of the Federal Law of November 28, 2009, No. 292-FZ, in 2010 the amount of the monthly insurance payment calculated in accordance with Art. 12 of the Federal Law "On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases" cannot exceed 49,520 rubles.

The decision to assign or refuse to assign insurance payments is made by the insurer no later than 10 days (in the event of the death of the insured - no later than 2 days) from the date of receipt of the application for insurance coverage and all required documents(their certified copies) according to the list specified by him. Monthly insurance payments are made on the basis of the order of the regional department directly to the victim or to persons entitled to insurance coverage in the event of the death of the insured.

The basis for the appointment of monthly insurance payments against industrial accidents and occupational diseases are the following documents:

application of the insured to the regional office;

an act on an accident at work or an occupational disease; the conclusion of the institution of medical and social expertise on the establishment - the degree of loss of professional ability to work, or, in the event of the death of the insured

a copy of the death certificate and the conclusion of the institution of medical and social expertise on the connection between the death of the victim and the accident at work;

conclusion of the center of occupational pathology on the presence of an occupational disease;

a statement of the average monthly wages the insured;

· a statement on the choice of the period of average monthly earnings for the calculation of the monthly insurance payment;

· certificate of the period of payment of benefits for temporary disability in connection with an accident at work or occupational disease;

copy work book(certified) or other document confirming that the victim is in labor relations with the insured;

a civil law contract providing for the payment of insurance premiums; the conclusion of the institution of medical and social expertise on the necessary types of social, medical and vocational rehabilitation of the insured (PRP).

a certificate of severity (315y);

a certificate of the final diagnosis (316u);

· a certificate from the housing maintenance authority, and in its absence from the local government authority, on the composition of the deceased insured person;

· certificate of disabled family members of the deceased insured person;

· a document confirming the fact of being dependent on the deceased insured person or the established rights to receive maintenance from him;

· a certificate from an educational institution stating that a family member of the deceased insured person who is entitled to receive insurance benefits is studying at an educational institution full-time;

a document confirming that one of the parents, spouse (wife) or other family member of the deceased, is engaged in caring for the children, grandchildren, brothers and sisters of the insured, who have not reached the age of 14 years or have reached the specified age, but according to the conclusion of the institution of medical and social expertise or medical treatment - preventive institution recognized as needy for health reasons in extraneous care, does not work.

Article 2. Persons subject to compulsory social insurance in case of temporary disability and in connection with motherhood

1. Citizens of the Russian Federation, foreign citizens and stateless persons permanently or temporarily residing in the Russian Federation, as well as foreign citizens and stateless persons temporarily staying in the Russian Federation (for with the exception of highly qualified specialists in accordance with the Federal Law of July 25, 2002 N 115-FZ "On the Legal Status of Foreign Citizens in the Russian Federation"):

(see text in previous edition)

1) persons working under labor contracts, including heads of organizations who are the sole participants (founders), members of organizations, owners of their property;

(see text in previous edition)

2) state civil servants, municipal employees;

3) persons holding public positions of the Russian Federation, public positions of a constituent entity of the Russian Federation, as well as municipal positions filled on a permanent basis;

4) members of the production cooperative, taking personal labor participation in its activities;

5) clergy;

2. Persons subject to compulsory social insurance in case of temporary disability and in connection with motherhood in accordance with this Federal Law are insured persons.

3. Lawyers, individual entrepreneurs, members of peasant (farmer) households, individuals who are not recognized as individual entrepreneurs (notaries engaged in private practice, other persons engaged in private practice in accordance with the procedure established by the legislation of the Russian Federation), members of family (tribal) communities of indigenous small the peoples of the North, Siberia and the Far East of the Russian Federation are subject to compulsory social insurance in case of temporary disability and in connection with motherhood if they voluntarily entered into a relationship for compulsory social insurance in case of temporary disability and in connection with motherhood and pay insurance premiums for themselves in accordance with article 4.5

(see text in previous edition)

4. Insured persons are entitled to receive insurance coverage subject to the conditions provided for by this Federal Law, as well as the Federal Law "On State Benefits to Citizens with Children" and the Federal Law "On Burial and Funeral Business". Persons who voluntarily entered into relations under compulsory social insurance in case of temporary disability and in connection with motherhood acquire the right to receive insurance coverage, subject to the payment of insurance premiums within the period specified in Article 4.5 of this Federal Law.

4.1. Foreign citizens and stateless persons temporarily staying in the Russian Federation (with the exception of highly qualified specialists in accordance with the Federal Law of July 25, 2002 N 115-FZ "On the Legal Status of Foreign Citizens in the Russian Federation") are entitled to receive insurance coverage in in the form of temporary disability benefits, subject to the payment of insurance premiums for them by the insurers specified in Part 1 of Article 2.1 of this Federal Law, for a period of at least six months preceding the month in which the insured event occurred.

5. Persons working under labor contracts, for the purposes of this Federal Law, shall be recognized as persons who have concluded an employment contract in accordance with the established procedure, from the day from which they were supposed to start work, as well as persons actually admitted to work in accordance with labor legislation.

6. Legislative, regulatory legal acts of the Russian Federation, constituent entities of the Russian Federation may also establish other payments for the provision of federal state civil servants, state civil servants of the constituent entities of the Russian Federation in case of temporary disability and in connection with motherhood, financed accordingly at the expense of the federal budget, budgets subjects of the Russian Federation.

Compulsory social insurance is a special system of measures established by the state aimed at providing social security to working citizens in the event of an unforeseen change in their financial situation due to disability.

Based on this, the legislative norms determined the persons subject to compulsory social insurance, who have the right to receive appropriate security, in the event of an insured event specified by law.

Article navigation

Key points

As stipulated by the provisions on compulsory social insurance, the risks of compulsory social insurance in case of temporary disability are considered to be a short-term loss of earnings or a number of other payments by the insured entity due to the occurrence of an insured event.

The legislation establishes three fundamental characteristics of an insured event, namely:

• Properly confirmed fact of a health disorder.
• The victim must have the status of an insured subject.
• The presence of a direct connection between the fact of causing harm to health and the occurrence of an accident precisely at work.

The discrepancy between the incident and any one of the listed points deprives the insured subject of the opportunity to receive the insurance compensation due to him.

The provisions set out in Art. 2 of the Federal Law "On Compulsory Social Insurance" defines subjects subject to compulsory social insurance, which include:

• Entities operating under labor contracts, including heads of companies that are direct owners of the latter's property.
• Subjects in the state civil service, as well as employees of municipalities.
• Entities that are members of a production cooperative.
• Subjects with the status of clergy.
• Subjects sentenced to imprisonment, but at the same time involved in activities subject to payment.
• Lawyers, and private practitioners.
• Individual entrepreneurs and participants of farms.
• Members of tribal communities of a few northern peoples who have voluntarily entered into social insurance relations.

Social insurance at work

The state also implements mandatory protection from various kinds of accidents that occur at the workplace and from diseases of professional origin.

The fundamental principles and general tasks of all this are enshrined in the law "On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases".

The standards fixed in Article 5 of the above-mentioned act determine specific persons subject to compulsory social insurance from accidents, namely:

• Individuals working under a contract with an insured.
• Individuals sentenced to imprisonment, however, at the same time involved in labor activity.
• Individuals engaged in labor activities under a civil law type agreement, if, in accordance with the latter, the insured is obliged to make contributions to the FSS.

The insured here means a legal entity (individual) employing the above-mentioned entities.

About social payments and security can be viewed on the video:

Social security provision

According to legislative regulations, persons subject to compulsory social insurance at work have the right to receive appropriate social insurance coverage, namely:

• Benefits (from the FSS) for temporary disability paid due to an insured event.
• Lump-sum insurance payment for an insured event.
• Insurance payments (having a monthly frequency) to the affected subject.
• Payment of additional costs associated with the medical and socio-professional rehabilitation of the insured subject.
• Compensation for lost earnings under a civil law contract (which did not stipulate the employer's obligation to pay insurance premiums) is carried out by the tortfeasor.

It is quite obvious that the circle of persons to whom the provisions of compulsory social insurance apply is quite extensive.

1. Citizens of the Russian Federation, foreign citizens and stateless persons permanently or temporarily residing in the Russian Federation, as well as foreign citizens and stateless persons temporarily staying in the Russian Federation (for with the exception of highly qualified specialists in accordance with the Federal "law" of July 25, 2002 N 115-FZ "On the legal status of foreign citizens in the Russian Federation"):

1) persons working under labor contracts, including heads of organizations who are the sole participants (founders), members of organizations, owners of their property;

2) state civil servants, municipal employees;

3) persons holding public positions of the Russian Federation, public positions of a constituent entity of the Russian Federation, as well as municipal positions filled on a permanent basis;

4) members of a production cooperative who take personal labor participation in its activities;

6) persons sentenced to deprivation of liberty and involved in paid work.

Compulsory social insurance is mandatory

Page 3 of 9

4.2.3. Legal Basis for Occupational Risk Insurance

The legal foundations for compulsory social insurance against accidents and occupational diseases are laid down by the Constitution of the Russian Federation and the Labor Code of the Russian Federation and are also established in more detail by the Federal Law of July 24, 1998 No. 125-FZ “On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases” ”, which entered into force on January 6, 2000. This law establishes in the Russian Federation the legal, economic and organizational foundations for compulsory social insurance against industrial accidents and occupational diseases and determines the procedure for compensating for harm caused to the life and health of an employee in the performance of his labor duties. agreement (contract) and in other cases established by law. The insured is, on the one hand, a natural person who is subject to compulsory insurance against accidents at work and occupational diseases in accordance with the provisions of par.

General provisions

Information about changes:

Federal Law No. 213-FZ of July 24, 2009 amended Article 1 of this Federal Law. The amendments shall enter into force on January 1, 2010.

Article 1. Subject of regulation and objectives of this Federal Law

This Federal Law in accordance with generally recognized principles and norms international law regulates relations in the system of compulsory social insurance, determines legal status subjects of compulsory social insurance, the grounds for the emergence and procedure for exercising their rights and obligations, the responsibility of subjects of compulsory social insurance, and also establishes the foundations of state regulation of compulsory social insurance.

Compulsory social insurance - part state system social protection of the population, the specifics of which is the insurance of working citizens carried out in accordance with federal law against a possible change in material and (or) social status, including due to circumstances beyond their control.

Compulsory social insurance is a system of legal, economic and organizational measures created by the state aimed at compensating or minimizing the consequences of changes in the material and (or) social status of working citizens, and in cases provided for by the legislation of the Russian Federation, other categories of citizens due to reaching retirement age, the onset of disability, loss of a breadwinner, illness, injury, accident at work or occupational disease, pregnancy and childbirth, birth of a child (children), care for a child under the age of one and a half years and other events established by the legislation of the Russian Federation on compulsory social insurance.

This Federal Law also applies to self-employed persons and other categories of citizens if the legislation of the Russian Federation provides for the payment by them or for them of insurance premiums for compulsory social insurance (hereinafter also referred to as insurance premiums).

The procedure for compulsory social insurance of non-working citizens is determined by federal laws on specific types of compulsory social insurance.

This Federal Law does not apply to compulsory state insurance regulated by the special legislation of the Russian Federation.

is a controlled, fixed and guaranteed system, which is fully controlled by the acting state. It was developed for the social support of the elderly and disabled citizens.

Such a system has been working smoothly for many years thanks to professional teams and qualified specialists who have a thorough knowledge of the legislative framework.

In the event that citizens apply for help, the personnel of any controlling state organization will provide it.

In addition, their work consists in advising, preparing the necessary documents, accruing or paying material assistance.

Operating principle

Compulsory social insurance is an integral part of the state structure, which is necessary for the full protection of socially unprotected citizens. The specificity of the operation of such a system is carried out using legislative framework insurance of working citizens. They protect themselves from a possible change in the order of their material and social position. This also includes the protection of people who have been recognized as unemployed, have received work injuries, occupational diseases, have disabilities, illnesses, and injuries.

Compulsory social insurance applies to pregnant women, women in childbirth, as well as families in which there is no breadwinner. The presented type of protection is subject to elderly citizens, people who need health care, spa treatment.

Subjects of insurance

The subjects of compulsory social insurance are partners or participants in relations that are equated to insurance. In the life of any person, situations may arise that imply the need to receive material and financial assistance from the state. The subjects of insurance are employers, insurance companies, insured citizens, as well as many other bodies, companies, organizations, entrepreneurs and citizens. They are determined by compliance with federal law, which also takes into account the type of insurance.

Policyholders are certain organizations that have any organizational and legal form. This includes citizens who have certain obligations in accordance with federal laws. In this case, compulsory social insurance is carried out in the form of insurance premiums, which are primarily established with the help of current legislation. Executive services act as the insured, in addition, when making payments, local governments also take part in checking documentation.

Who is covered by social insurance

Citizens subject to compulsory social insurance are:

• persons who work under an employment contract, civil servants, municipal employees;
• members of production cooperatives who are directly involved in the development and activities of the enterprise;
• clergymen;
• persons who have been convicted or involved in paid labor time;
• stateless residents;
• private entrepreneurs, lawyers, individuals who have not been recognized as individual entrepreneurs;
• persons who have been insured have the full right to receive insurance coverage, but only if all the established conditions that are provided for by law are met;
• citizens who work under a concluded labor contract.

Forms and payments of social insurance

Forms of compulsory social insurance were defined a long time ago, the main ones are:

• collective is a form of insurance, which is mandatory organized by the trade union;
• state;
• mixed is a special form of insurance, which was based on the interaction of the state with the trade union.

Payments for compulsory social insurance are accrued to citizens who work strictly according to a drawn up employment contract. They must be concluded with the organization or individual entrepreneur who switched to simplified taxation systems. Employers may be payers of a single tax, which is levied on temporary income for a particular type of activity.

Compulsory state social insurance in the event of a person's incapacity for work is assigned for payment in accordance with the general established acts. The legislative documents contain a legal act that approves the accrual percentages and calculation coefficients when calculating benefits.

Security principle

It includes the following separate types of compulsory social insurance:

• payment to medical institutions of all necessary items of expenses that were associated with the provision of medical treatment and assistance to the insured person;
• payment of an old-age pension;
• payment of disability pensions;
• pension, which is issued in the event of the loss of one of the breadwinners;
• temporary disability benefits;
• deductions that are received due to an industrial accident - this includes received occupational diseases, payment of additional expenses that were made for medical and professional rehabilitation;
• payment of benefits for pregnancy and childbirth;
• pay monthly allowance caring for a child up to 3 years;
• many other types of collateral that were specifically stopped by drafting federal law“About specific types of compulsory social insurance”;
• lump-sum allowances for women who are registered with medical institutions for early dates pregnancy;
• lump-sum benefits that are paid after the birth of a child;
• social benefit for the burial of a person.

Varieties

The system of social compulsory insurance throughout the country has several main blocks. They can be classified according to certain criteria. It should be noted that social insurance of people in Russia is divided into voluntary and mandatory. In turn, compulsory professional social insurance is divided into medical, industrial accident insurance, and pension insurance.

Each individual section must be regulated by state authorities.

The system of compulsory social insurance will help regulate the work of all medical institutions as correctly as possible. It will also provide opportunities for the proper operation of pension organizations and funds. The Law "On Compulsory Social Insurance" guarantees citizens complete financial security if they were previously insured by themselves or by the employer.

Each person has the right to voluntarily insure his own health, as well as his life at the place of work. It can be noted that voluntary insurance is only now becoming popular. Young people and middle-aged people are thinking about the issues of payments in the event of an accident. Unfortunately, this type of insurance is common among those who have a good income and are willing to invest in their own health and life. In order to save money, the ordinary working class does not insure their health and life, which they regret during the period of an insured event.

There are different types of compulsory social insurance. But the main ones are aimed at protecting the socially unprotected segments of the population, industrial workers, pensioners, and the temporarily disabled.

In a complex, compulsory social insurance at work (all its types) is able to provide reliable protection of the state for all its citizens. But such activities must be monitored by all competent authorities involved in the verification of documentation and charges.

Importance and necessity of maternity insurance

Compulsory maternity social insurance is a system that fully guarantees the full provision of all insured persons. In this case, they will be paid all the necessary benefits and established compensations, which are carried out using the insurance premium account. The amount of the maternity allowance is calculated according to a certain formula, the insurance funds see all the mandatory social insurance contributions from the employer. Based on these data, the calculation of accruals is made.

Provision for compulsory social insurance of maternity is carried out with the help of payments to insured persons. It can be:

• benefits for the period of maternity leave;
• a one-time allowance for women who are registered with a specialist in the early stages of pregnancy;
• lump-sum allowance, which is paid at the birth of a child;
• benefits intended for payment during the period of leave to care for a small child.

Benefits can be paid if you need to receive sanatorium or spa treatment. It also includes the health of children.

Employee insurance

Compulsory social insurance for employees is regulated by Article 212 of the Constitutional Code of Russia.

Employers undertake to provide their employees with social insurance against possible industrial accidents.

Also, the presented type of insurance can be applied in case of an occupational disease.

Based on article number 5 of the Law "On compulsory insurance at work and getting occupational diseases”, the following can receive payments:

1. Individuals performing their duties on the basis of a concluded contract, an employment contract with the insured.
2. Persons who have been sentenced to deprivation of liberty for a certain period or involved in labor by insurers.
3. Individuals who perform work on the basis of a civil or legal contract. It is they who are subject to insurance against all kinds of accidents received during working hours. It also includes occupational diseases, which are indicated in the relevant contracts. Upon the occurrence of such an insured event, the policyholder undertakes to fully pay all necessary premiums to the insurer.

If the health or life of citizens was harmed at work, then the insured has the opportunity to use Article 6 181 of the Federal Law "On the Fundamentals of Compulsory Social Insurance". In this case, it is necessary to fully provide the disabled with accrual and payment, and the persons who are guilty of such an act must be held accountable.

Operating principle

Compulsory social insurance is a form of social protection that is aimed at economically active residents of the Russian Federation. It is able to protect them from receiving various risks that are associated with the loss of their main place of work, activity, income and ability to work. A feature of social insurance is the financing of citizens from a special off-budget fund, which is formed with the help of specially designated extra-budgetary contributions from employers and employees.

The social insurance system was built on the principle of non-rigid equivalence. Today there is a fixed obligation of all insurance payments, which depend on the total amount of insurance and labor contributions. Organization of social insurance in the region market economy is based on the following main principles:

1. Compulsory and voluntary social insurance.
2. Conclusion of a partnership agreement between the state, the employer and the employee.
3. Compensation for losses that are aimed at personal income, as well as the ability to work of citizens.
4. Formation and use of target off-budget fund.
5. Messages about state regulation insurance activity.

Compulsory social insurance contributions are the main sources of income Money in various budgetary funds. They come through the compulsory insurance system.

With regard to payers, the obligation to pay insurance premiums applies to policyholders:

1. Which make deductions, payments and other remuneration to individuals. These can be private organizations, individual entrepreneurs, individuals recognized as individual entrepreneurs.
2. Which are engaged in private practice and do not make payments, as well as other remuneration for individuals.

All calculations are made at the beginning of the reporting period and are made immediately for the last few months. For a correct calculation, it is necessary to take the data on the accrual insurance premium insured for previous reporting periods. In such a case, there is no need to take into account the accounting of expenses of the territorial bodies of the Fund for all taken past settlement periods.

The advantage of such insurance is to receive assistance for the economically active population, which will carry out all the necessary labor activities on the basis of all concluded employment contracts. They must be signed between the employer and employees.

On the territory of the Russian Federation, compulsory social insurance was introduced as an additional form of social protection for the working population. In the event of disability, the main place of work, the loss of a breadwinner, the costs of compulsory social insurance are borne by the state.

conclusions

Summing up, we can say with confidence that a huge number of people in need of social insurance will definitely receive it if they apply to the appropriate authorities. Many should think about what they lose by working at the enterprise not officially. Social protection of citizens is carried out by specialists of state institutions all year round. A person in need of social protection, having official employment, is guaranteed to receive payment in case of an insured event.

When calculating the payment, the social insurance employee takes into account all deductions made by the employer for the entire period of work of the employee, employee. Based on this amount, if necessary, a person is compensated for treatment or rehabilitation. If health damage is caused at the workplace, the employer will independently calculate the deductions and submit a report to the local social insurance office on time.