Extrabudgetary fund

(Off-budget fund)

Composition and classification of extra-budgetary funds

Features of social extra-budgetary funds of the Russian Federation

The compulsory health insurance adopted in Russia also corresponds to international legal trends. In the majority developed countries Issues of financing the health care system are considered one of the highest priorities. The solution to this problem cannot be left to chance. Therefore, the adoption of the compulsory health insurance law is a serious step towards abandoning the residual principle of financing the healthcare sector and building a financial reserve to bring it to a qualitatively higher level.

Compulsory health insurance is an integral part of state social insurance and provides all Russian citizens with equal opportunities to receive medical and pharmaceutical care provided at the expense of compulsory health insurance in the amount and on conditions corresponding to compulsory health insurance programs.

Currently, in Russia, the Federal Compulsory Medical Insurance Fund and 84 territorial compulsory medical insurance funds have been created as independent non-profit financial and credit institutions to implement state policy in the field of compulsory medical insurance as an integral part of state social insurance.

Compulsory health insurance by law applies to all Russians without exception. Any citizen, regardless of income level, gender or age, has the right to access free medical services provided for by the compulsory medical insurance program. In 2010, in Russia, 8,141 medical institutions worked under contracts in the compulsory health insurance system. organization, which is comparable with data for 2009 (8,142 medical organizations). In 2010, medical organizations received 515.9 billion rubles. (in 2009 - 491.5 billion rubles), including 509.8 billion rubles for payment for medical care within the framework of territorial compulsory health insurance programs.

The structure of the compulsory health insurance system is represented by 84 territorial health insurance funds, 100 medical insurance organizations (IMO) and 261 branches of IO.

The number of citizens insured under compulsory health insurance amounted to 141.4 million people; including 57.9 million working citizens and 83.5 million non-working citizens.

The compulsory health insurance program is financed by the state. Sources of funding in in this case Subordinate budgets, funds of organizations and enterprises, and charitable amounts also serve. Insurance premiums are withheld from working citizens and transferred to a special fund, the funds from which are spent when patients seek medical care. At the same time, people with different income levels have equal rights - each of them has the right to the same package of medical care.

In the structure of funds received, the main share is made up of insurance payments - 477.2 billion rubles. or 97.6%. Of these, 7.4 billion rubles, or 1.5%, were received for the conduct of the case. The total costs of medical insurance organizations amount to 476.5 billion rubles. (97.2%) was spent on paying for medical care provided to citizens within the framework of territorial compulsory health insurance programs.

The costs of conducting the case amounted to 8.24 billion rubles, which is 0.3 billion rubles. more than in 2009

With an increase in the cost of running a business in absolute terms, their share in the cost structure decreased compared to the level of 2009 and amounted to 1.68%.

The main sources of income for the TFOMS budgets are taxes, including the unified social tax in the part credited to the accounts of the TFOMS, and insurance premiums for compulsory medical insurance of the non-working population.

In 2009, the budgets of territorial compulsory health insurance funds received 551.5 billion rubles, which is 14.5 billion rubles. (2.7%) more than in 2008. Tax receipts amounted to 162.3 billion rubles. (including the unified social tax - 153.1 billion rubles), which is 140 million rubles. less than in 2008. The receipt of funds for compulsory medical insurance of the non-working population (including penalties and fines) increased by 11.9% compared to 2008 and amounted to 200.9 billion rubles.

The minimum set of free insurance services includes:

Providing emergency medical care in urgent cases, such as childbirth, traumatic situations, acute poisoning;

Outpatient treatment of patients with chronic diseases;

Childbirth, abortion, injuries, acute conditions - treatment in a hospital;

Medical care at home for patients who cannot move independently;

Providing a range of preventive services for people with disabilities, pregnant women, children, veterans, cancer patients and patients with mental disorders; rehabilitation of people who have suffered myocardial infarction and stroke.

The compulsory medical insurance program does not include treatment of socially significant diseases (HIV, tuberculosis, etc.). Treatment of these diseases is paid for from city and federal budgets. The budget also pays for the activities of Emergency Medical Services, preferential drug provision and prosthetics (dental, ear, eye), expensive types of medical care, the list of which is approved by the Health Committee.

The compulsory health insurance program provides a full range of dental services for children and students, mothers with children under 3 years of age, pregnant women, and veterans. In addition, there is a system of providing medicines for categories of the population enjoying special benefits.

The compulsory medical insurance policy is the main medical document of the insured, which must be protected like the apple of his eye. Obtaining a duplicate insurance policy is a troublesome and time-consuming matter. In fact, the compulsory health insurance policy is proof of the conclusion agreements Compulsory medical insurance and confirmation that the patient is a participant in the program. The insurance policy contains a reference to the number and date agreements, its validity period is also indicated there. Workers and employees receive a compulsory medical insurance policy from the accounting department or human resources department of their enterprise; unemployed Russians - in the state insurance organization.

If a citizen needs medical care, he must present his insurance policy and identification card to the clinic. The policy is valid only during the labor period. When leaving a previous job, a citizen returns the compulsory health insurance policy to his accounting department. At a new place of work, a person receives a new insurance policy.

It must be borne in mind that the policy is valid only in the territory Russian Federation. And this is one of its main shortcomings. Citizens who travel for a long period of time to work under a contract outside their home state are not covered by the compulsory health insurance program. Therefore, in such cases it is necessary to take care additional types insurance.

On January 1, 2011, the Federal Law “On Compulsory Health Insurance in Russia” dated November 29, 2010 N 326-FZ came into force. Let's look at exactly what changes have taken place in the compulsory health insurance system (hereinafter referred to as compulsory medical insurance) and what are the rights of citizens now.

Federal Law No. 326-FZ includes Russian citizens, foreigners (with temporary registration or residence permits), stateless persons and refugees (in accordance with Federal Law No. 4528-1 of February 19, 1993 “On Refugees”) as insured persons.

Also, the insured person has the right to choose medical institution from among those participating in the implementation of the territorial compulsory medical insurance program, as well as to choose a doctor, for which you need to submit an application personally or through your representative addressed to the head of the medical institution.

The right is also provided for compensation for damage caused in connection with the failure or improper performance by an insurance or medical institution of its duties, to receive from the territorial fund, medical insurance organization and medical organizations reliable information about the types, quality and conditions of medical care, to protect personal data.

However, along with rights there are also responsibilities.

Thus, insured persons must:

Present a compulsory medical insurance policy when seeking medical care, with the exception of cases of emergency medical care;

Submit to the medical insurance organization personally or through your representative an application for choosing a medical insurance organization in accordance with the rules of compulsory health insurance (if you are already insured and have a policy, then if you do not submit an application, you will remain in the same insurance organization, as before);

Notify the medical insurance organization of changes in last name, first name, patronymic, place of residence within one month from the day these changes occurred;

Select a medical insurance organization at a new place of residence within one month in the event of a change of residence and the absence of a medical insurance organization in which the citizen was previously insured.

The law provides for the development of basic and territorial compulsory medical insurance programs. Based on the norms of Art. 35 and Art. 36 of Federal Law N 326-FZ, the basic program operates throughout the entire territory of the Russian Federation, and the territorial one - within the subject federations, where a medical insurance policy has been issued, and the latter does not need to be presented if emergency medical care is required.

Thus, having a policy, you can receive medical care throughout the Russian Federation, but only within the framework of the basic compulsory medical insurance program. You can only receive assistance within the territorial program using a local policy.

To obtain a compulsory medical insurance policy, you need to contact the medical insurance organization of interest with a corresponding application. If there is no such organization, then you need to contact the territorial compulsory health insurance fund.

On the same day, the insured person must be issued a policy or, in some cases provided for by the rules of compulsory health insurance, a temporary certificate.

As for working citizens, the obligation to issue a policy remains with employers until May 1, 2011, and after that employees will have to obtain policies on their own (Clause 4, Part 1, Article 16, Article 46 of the law).

Insurance for children from birth to day state registration birth is carried out by an insurance medical organization in which their mothers or other legal representatives are insured, and after such registration - by an organization chosen by one of the parents.

Health insurance services in the Republic of Germany are provided by special organizations called health insurance funds.

First insurance Federal Republic of Germany, which offered clients a medical insurance policy, appeared back in 1848. It was called the Berlin Employees' Health Insurance Fund. But even earlier, in 1843, a prototype of health insurance was introduced for employees of the tobacco industry. These were all private organizations.

The great collector of German lands, Otto von Bismarck, brought the problem of health insurance to the state level during his social reforms. In 1881, he put forward the idea of ​​compulsory social insurance for all employees, which included medical insurance first. Since then, all employees, as well as members of their families, on the territory Federal Republic of Germany (FRG) with an income not exceeding the amount specified by law, are required to have health insurance.

The amount of annual income above which it is no longer necessary to have compulsory state health insurance changes according to lately every year. Legislators are trying to constantly increase this amount in order to more people were subject to compulsory insurance. In 2011, those who earn more than €49,500 per year can decide for themselves whether they need health insurance, and if so, which one: private or public.

Everyone else is required to contribute 7.9% of their annual income to health insurance funds. The employer pays another 7% of the employee’s salary. On at the moment In the Republic of Germany there are about 150 state insurance companies providing health insurance. By law quality medical services cannot depend on which fund the burgher pays insurance premiums to. Approximately 95% of the services provided by cash desks must be exactly the same. The remaining 5% of services include payment for various unconventional methods treatment or some additional services. According to the 2009 reform plan, in this five percent segment market market levers must be included.

All basic medical services are provided free of charge. But there are exceptions in the form of “non-essential” services. For example, a trip to the dentist can cost a pretty penny, depending on how much of the cost is covered by insurance. Some cash desks offer their clients an additional package of services. For example, if a person regularly visits the dentist, then the cash register will pay for his dental treatment not by 70%, but by 90%. There are other awards. The easiest way is to use a special service, which is available for all German state health insurance. There you can specifically find out what bonus packages a particular insurance company has, as well as compare the services of insurance companies with each other.

For children under 18 years of age there are no “non-essential” costs at all. Any procedures and medications prescribed by a doctor are covered by insurance. There are surcharges for adults. For example, 10 € per quarter costs a visit to a doctor. And for any prescribed medications you must pay 5 €. But even these pennies can be paid by the state if the burgher has a low income.

Then each cash register receives from it money, in proportion to its number of clients. That is why insurance companies do not care who they insure - rich or poor, young or old. All money in the end they will be divided equally. If the insurance does not have enough allocated funds, then it has the right to collect additional contributions from its clients. The minimum contribution is 8€ per month, and the maximum is 1% of the client’s income. Additional payments cannot be refused. But you can terminate the contract with insurance within the next two months. Cash desks are required to warn their customers about the introduction of an additional fee. Usually this is written about in advance on the insurance company’s website.

Once insurance has been selected, a contract must be concluded with the cashier. You can call an insurance agent to your home or ask to send the contract by mail. If the insurance does not suit you for some reason, you can change it, although this will take some time. After taking out insurance, you can terminate the contract with it only after 18 months, provided that the cash desk does not begin to collect additional fees.

After concluding the contract, the cash office sends by mail an insurance policy for each family member if he does not work. Thus, one worker pays for the whole family and everyone uses his insurance. The employer transfers it to the cash desk indicated by the employee on a monthly basis. Moreover, the employer pays the cash register exactly the same amount as the employee himself pays.

The burgher's insurance policy is a standard-sized plastic card containing a microchip. It stores the owner's name, contact information, date of birth and other administrative information needed by doctors. When serving a client, a doctor or pharmacist first swipes the card through a special reader.

Everyone in the Federal Republic of Germany is free to choose their own doctor. No one is tied to district clinics or regional medical institutions. Of course, insurance may not cover, for example, the cost of traveling to a distant clinic if there were no special reasons for such a choice, but treatment is a different matter.

In addition to state health insurance funds, as mentioned above, there are private insurance funds. Their payment system is structured somewhat differently. First, the patient pays for the treatment himself, then sends bills to the insurance company, which returns the money to him. Each family member must take out separate private insurance and also have to pay separately. But if income is high, then it can still be cheaper than 14.9% of salary. Thus, private insurance is most beneficial to those wealthy residents of the Federal Republic of Germany (FRG) who do not have health problems and children.

In old age, state insurance payments decrease, depending on the pension earned. For the poor and unemployed, insurance is provided by the state.

Thanks to this insurance system in the Republic of Germany there are no problems with obtaining the necessary medical coverage. But this system still has disadvantages. For example, medical device manufacturers or suppliers prices for services are exorbitantly jacked up, based on the fact that it is not people who pay for the services, but insurance companies.

IN USA Health insurance is voluntary and almost entirely provided by employers. Health insurance is the most common type of workplace insurance, but employers are not required to provide it. Not all American employees receive this type of insurance. Yet in the largest companies, health insurance is almost an essential condition, and in 1990 it covered about 75% of the population USA.

There are many types of health insurance. The most common is the so-called compensation insurance, or “fee for service” insurance. With this form of insurance, the employer pays an insurance premium to the insurance company for each employee covered by the corresponding policy. The insurer then pays the checks presented by the hospital or other medical facility or doctor. Thus, services included in the insurance plan are paid for. Typically, the insurance company covers 80% of treatment costs, and the insured person must pay for the rest.

There is an alternative - so-called managed services insurance. The number of Americans covered by this type of insurance is rapidly increasing (more than 31 million people in 1991). In this case, the insurance company enters into contracts with doctors, other medical workers, as well as with institutions, including hospitals, for the provision of all services provided for by this type of insurance. Typically, health care providers receive a fixed amount that is paid in advance for each insured person.

The differences between the two types of insurance described are very significant. With "managed services" insurance, health care providers receive only a fixed amount per insured patient, regardless of the volume of services provided. Thus, in the first case, healthcare workers are interested in attracting clients and providing them with a variety of services, while in the second, they are more likely to refuse to prescribe additional procedures to patients, or at least they are unlikely to prescribe more of them than necessary.

Currently, the US government also pays more than 40% of health care costs through the major programs Medicaid and Medicare. The Medicare program provides coverage to all Americans over 65, as well as those approaching that age and with serious health conditions. The Medicare program is funded in part by a tax levied on everyone who works, both employees and employers. Overall, this tax accounts for about 15% of the income of employed Americans. In addition, Medicare is financed from general income tax revenues. The Medicaid program provides insurance to low-income Americans, primarily women and children from poor families. This program also pays for stays in nursing homes for those who require constant care and cannot cope without daily assistance.

However, there are many Americans who are not covered by any type of insurance. Many of them work, but their employers do not provide them with health insurance. Most health care costs in the United States are covered by voluntary health insurance, which is paid for by employers as well as the government. However, citizens bear a significant share of the costs of medical services provided. These payments are generally considered to be a mechanism for regulation and a corresponding reduction in costs (if an employee pays part of the costs on his own, he is less likely to see a doctor).

Off-budget fund is

Financial dictionary - (off budget funds) state monetary fund formed outside the federal budget and the budgets of the constituent entities of the Russian Federation in accordance with federal legislation. It is formed from special sources (not taxes, but specific... Economic-mathematical dictionary

Extrabudgetary fund Encyclopedia of Law

Extrabudgetary fund- in the Russian Federation, a target state, regional or local financial fund formed for accumulation and further targeted use cash according to social needs economic development state, subject of the Russian Federation, region,... ... Large legal dictionary

State extra-budgetary fund- in the Russian Federation, a fund of funds formed outside the federal budget and the budgets of the constituent entities of the Russian Federation and intended for the implementation of the constitutional rights of citizens to pensions, social insurance, social security in case of unemployment,... ... Financial Dictionary

STATE OFF-BUDGETARY FUND- STATE OFF-BUDGETARY FUND, a form of formation and expenditure of funds (see MONEY), formed outside the federal budget and budgets of the constituent entities of the Russian Federation and intended for the implementation of the constitutional rights of citizens to ... ... Encyclopedic Dictionary More More More Buy for 44.95 RUR e-book

State extra-budgetary funds - These are separate funds of funds managed and disposed of by specialized financial and credit institutions, accountable to government authorities, formed from compulsory insurance contributions of business entities with the financial participation of the state, intended for targeted use in providing material assistance to the insured population1. The funds, acting as independent links in the public finance system, are at the same time specific insurance funds, whose main task is to accumulate those funds that the state obliges to allocate to insurance. social protection, and in their distribution in accordance with the effect of social risks.

Unlike other components of the budget system of the Russian Federation, the budgets of state extra-budgetary funds, firstly, have a clearly targeted and social character, and secondly, they provide services on the principles of social insurance1, which is mandatory, established at the state level.

Social insurance - This is a system of guaranteed material support for people in old age, in case of disability, pregnancy and other cases stipulated by law at the expense of special funds that are accumulated by the state from contributions from organizations in accordance with certain standards. However, social insurance, in contrast to budget financing, is characterized by such features as personification of contributions and personification of services (targeted nature).

The composition of state extra-budgetary funds in accordance with Art. 144 BC of the Russian Federation currently includes:

• Pension Fund of the Russian Federation;
• Social Insurance Fund of the Russian Federation;
• Federal and territorial compulsory health insurance funds - compulsory medical insurance.

State extra-budgetary funds operate on the basis of their own budgets, which are included in the budget system of the Russian Federation. The funds are federal property. The budgets of the funds include budgets of the federal level and the level of constituent entities of the Russian Federation (territorial compulsory medical insurance funds).

The budgets of state extra-budgetary funds at the federal level, upon the proposal of the Government of the Russian Federation, are adopted in the form of federal laws no later than the adoption of the federal law on the federal budget for the next fiscal year and planning period. The following are subject to review and approval:

• revenues forecast for the next financial year and planning period, indicating revenues from other budgets of the budget system of the Russian Federation;
• distribution of expenses in the next financial year and planning period;
• deficit (surplus) of the budget of the state extra-budgetary fund of the Russian Federation;
• sources of financing the deficit of the state extra-budgetary fund of the Russian Federation.

The budgets of territorial state extra-budgetary funds are approved in the form of laws of the constituent entities of the Russian Federation on the proposal of the highest executive bodies state authorities of the constituent entities, no later than the adoption of laws on the budget of the constituent entities of the Russian Federation.

Cash services for the execution of budgets of state extra-budgetary funds are provided by the Federal Treasury.

The Budget Code of the Russian Federation stipulates the sources of income that are subject to credit to the budgets of state extra-budgetary funds. You should pay attention to non-tax revenues, which include insurance premiums for the relevant types of social insurance, arrears, penalties and fines on contributions, income from the placement of temporarily free funds, fines, sanctions, amounts received as a result of compensation for damage. Free receipts include interbudgetary transfers from the federal budget and other revenues.

Taking into account the specifics of pension legislation, the composition of the Pension Fund’s income has been somewhat expanded. So, for example, non-tax sources also include additional insurance contributions for the formation of pension savings and contributions from organizations employing the labor of flight crew members of civil aviation aircraft, as well as contributions paid by coal industry enterprises for the payment of monthly supplements to pensions separate categories workers.

The income of territorial state extra-budgetary funds, namely territorial compulsory health insurance funds, includes income from the placement of temporarily free fund funds, fines, sanctions, amounts received as a result of compensation for damage, subventions from the budget of the Federal Compulsory Medical Insurance Fund, interbudgetary transfers (with the exception of subventions) from the Federal Compulsory Medical Insurance Fund and the budgets of the constituent entities of the Russian Federation and other revenues provided for by law.

As noted above, the main income source of state extra-budgetary funds is insurance premiums - periodic payments made without fail by legally established groups of the population, business entities and, if necessary, by the state1. In Russia, individuals (with the exception of employers) do not participate in the formation of financial resources of state extra-budgetary funds.

Contributions are paid:

• in the Pension Fund of Russia - for compulsory pension insurance;
• FSS of the Russian Federation - for compulsory social insurance in case of temporary disability and in connection with maternity and for compulsory social insurance against industrial accidents and occupational diseases, as well as for the payment of other social benefits;
• FFOMS - compulsory health insurance.

Expenditures of state extra-budgetary funds are carried out exclusively for the purposes determined by legislation on specific types of social insurance in accordance with approved budgets.

Payers obligated to pay insurance premiums are divided into two groups. The first includes persons making payments to individuals: organizations; individual entrepreneurs; individuals who are not recognized as individual entrepreneurs. The second category of payers are groups self-employed population, Those who are required to pay fixed amounts of contributions are individual entrepreneurs, lawyers, and notaries engaged in private practice. In the case where the payer simultaneously belongs to several categories, he pays insurance premiums for each basis.

Contributions are accrued on all payments made in favor of employees or third parties, except in special cases.

For employers (except for individuals), the object of taxation includes: payments and other remuneration accrued by employers in favor of individuals under employment and civil law contracts, the subject of which is the performance of work, provision of services, as well as for a group of copyright (licensing) agreements. The object of taxation for employers - individuals is similar, with the exception that contributions are accrued on the remuneration paid.

The object of taxation for the self-employed population is the annual amount of the legally established minimum wage (minimum wage x 12).

The accrual base for employers is determined as the amount of payments and other remunerations that are subject to taxation, accrued for the billing period in favor of individuals. The billing period is a calendar year. The accrual base is determined separately for each individual on an accrual basis from the beginning calendar year at the end of each month. The basic maximum (for the entire billing period) amount of contributions subject to contributions is set at RUB 415,000. It is indexed annually in accordance with the growth of average wages in the country and is set at another year by decree of the Government of the Russian Federation. In 2014, the maximum base will be 624,000 rubles. For the period 2015-2021. With regard to the maximum base for calculating contributions to the Pension Fund for compulsory pension insurance, other standards have been established. The limit value will be set taking into account the average salary in the Russian Federation determined for the corresponding year, increased by 12 times and increasing coefficients (from 1.7 in 2015 to 2.3 in 2021). A number of payments and remunerations, including legally established state benefits, are not subject to contributions; all types of legally established compensation payments within the established standards, etc.

The accrual base for the self-employed population is established taking into account the level of individual income, and is determined by the fixed amount of the insurance premium.

The general rate of insurance contributions to state extra-budgetary funds (excluding contributions for insurance against industrial accidents) in 2014 for the first category of payers will be 30%, of which:

• 22% - in the Pension Fund of Russia;
• 2.9% in the Social Insurance Fund;
• 5.1% in FFOMS.

There is a provision for payment of 10% to the Pension Fund for amounts exceeding the maximum base for calculating insurance premiums (624,000 rubles in 2014). As you can see, when paying insurance premiums, regressive scale (see paragraph 7.1). In addition, for enterprises and organizations with harmful and difficult working conditions, additional tariffs have been established by the Pension Fund. In 2014, payers will pay insurance contributions to the Pension Fund at the general rate, without division into the payment of insurance contributions to finance the insurance and funded part of the pension.

The fixed insurance premium for the self-employed population is calculated using the following formulas:

• for compulsory pension insurance:
• - if the payer’s income does not exceed 300,000 rubles. for the billing period:

Minimum wage x tariff x 12;

If the payer’s income exceeds 300,000 rubles. for the billing period:

Minimum wage x tariff x 12 and 1% on the amount of income exceeding 300,000 rubles.

At the same time, the maximum contribution amount is established - 8 minimum wage x x tariff x 12."

For compulsory health insurance:

Minimum wage x tariff x 12.

Payers obligated to pay contributions for compulsory insurance against industrial accidents and occupational diseases in the Federal Social Insurance Fund of the Russian Federation are employers of certain categories, namely: legal entities of any organizational and legal form in relation to employees hired under employment agreements (contracts); individuals who hire other individuals for employment contract(contract); legal entities and individuals obligated to pay insurance premiums on the basis of civil contracts concluded with individuals.

Insurance premium rates are set in the range from 0.2 to 8.5% depending on the class of professional risk. Depending on the degree of individual professional risk, it is possible to establish annual discounts (surcharges) of up to 40% on the insurance rate.

Insurance premiums In the Federal Compulsory Medical Insurance Fund, compulsory medical insurance of the non-working population is carried out by executive authorities of the constituent entities of the Russian Federation at the expense of funds provided for in the relevant budgets for these purposes. The basic insurance premium rate is set at RUB 18,864.6. In the constituent entities of the Russian Federation, the tariff is calculated as the product of the base tariff, the differentiation coefficient (the sum of the weighted average regional coefficient to wages) and the coefficient of increase in the cost of medical services, annually established by the federal law on the FFOMS budget for the corresponding financial year and planning period.

All state extra-budgetary funds receive transfers from the federal budget, which ensures additional redistribution of all income in society to maintain the level of labor income, which is damaged by social risks.

The state's participation in the financing of extra-budgetary funds is determined by its mandatory responsibility for the financial stability and solvency of the social risk management system. However, the increasing dependence of the budgets of state extra-budgetary funds on transfers from the federal budget indicates an imbalance in the system, which raises serious concerns. One of the reasons for the growth of the budget deficit of funds is an unfavorable demographic factor - the deterioration in the ratio of working citizens and the disabled population. According to Federal service State statistics as of January 1, 2013, the ratio of disabled and able-bodied citizens is 1: 1.5, and in the future this ratio will worsen. As practice shows, solving the issue of financial filling of funds solely by increasing the social burden on business leads to an increase in hidden and overdue wages, and in some cases to the closure of enterprises. For example, a doubling of payments to extra-budgetary funds for individual entrepreneurs in 2013 led to a sharp reduction in their number. Another unresolved problem remains the improvement of the system of financial control over the expenditure of state extra-budgetary funds, the definition of clear criteria for the effectiveness of the use of the financial resources available to the funds.

Solving problems related to social management is the most important function of the state. In the Russian model, a significant role is played by specialized funds created by the authorities in order to optimize the relevant direction of government policy. What are the specifics of their work?

Specifics of the funds' activities

State extra-budgetary funds are organizations separate from other structures of the national financial management system that are designed to perform special tasks in the field of social and economic development. In the Russian model, the role of such structures is largely related to pensions, social and medical insurance.

What is the difference between state budgetary and extrabudgetary funds? The main criterion is the autonomy of money management. Although, as some experts note, it is quite conditional. Budgetary funds require strict reporting of the relevant structures to the authorities. In extra-budgetary funds, in turn, more free management of funds is possible, expressed, in particular, in terms of their investment.

Fixed assets of the Russian Federation

In Russia there are three main off-budget structures of the corresponding type operating at the federal level. Firstly, this is the Pension Fund of the Russian Federation. Its activities are related to the most important task from the point of view of the country’s socio-economic development - the calculation and distribution of state pensions. Secondly, this is the Social Insurance Fund. He, in turn, solves problems related to the calculation and payment of various types of benefits. Thirdly, this is the Federal Compulsory Medical Insurance Fund. It ensures the functioning state system free medical care.

The Pension Fund, Social Insurance Fund and Compulsory Medical Insurance Fund are state social extra-budgetary funds. But there is another category of structures of the corresponding type. Namely, economic off-budget funds. Their tasks, in turn, are related to the economic development of the state. One of the largest organizations of this type is the Russian Fund for Technological Development. There are also various industry structures designed to solve economic problems.

Status of funds

What legal status do state extra-budgetary funds operating in the Russian Federation have? Each of the marked structures is an independent legal entity. In the legal aspect, as well as in some areas of economic development, these entities are independent of the Russian budget. That is, the income of state extra-budgetary funds and their expenses are not included in the corresponding categories characteristic of financial systems at the federal, regional or municipal level.

At the same time, the owner of the funds in question is the state. Accordingly, the competence of the federal authorities includes the legal regulation of the functions of the Pension Fund, the Social Insurance Fund and the Compulsory Medical Insurance Fund, as well as the management of their activities. In this sense, state extra-budgetary funds are dependent on the authorities. Thus, in particular, the competent government authorities determine the key tasks for the Pension Fund, Social Insurance Fund and Compulsory Medical Insurance Fund, sources of income, as well as directions effective use funds.

However, foundations are also endowed with powers that reflect a wide range of opportunities for independent activity. Thus, in particular, the Pension Fund of the Russian Federation, the Social Insurance Fund and the Compulsory Medical Insurance Fund can, in a sufficiently independent manner, resolve issues related to operational management, as well as the management of financial resources. Funds approve internal budgets, estimates of various expenses, and hire competent specialists. Moreover, in some cases, representatives of government authorities may be present in fund management structures.

Sources of funding for funds

Let's consider how state extra-budgetary funds receive funding. The main sources of income of the relevant structures are presented in the following spectrum.

Firstly, these are some types of taxes and fees that are established by federal, regional and municipal laws. For example, for the Pension Fund, Social Insurance Fund and Compulsory Medical Insurance Fund, these are insurance contributions to extra-budgetary funds of the corresponding names. Secondly, these are budgetary allocations. Thirdly, it may be profit from commercial activities that funds, as independent legal entities, can carry out.

Also, in some cases, transfers of funds to funds are carried out by citizens and other organizations on the basis of voluntary sponsorship. There are possible options for lending to the activities of the relevant structures from the Central Bank of the Russian Federation and commercial banks.

Classification of funds

The system of state extra-budgetary funds involves the classification of structures of the type in question within the framework of a wide range of criteria. For example, there is a corresponding type of organization, the status of which depends on the level of political management. Thus, there are federal and regional funds.

Another criterion for classifying organizations is the specificity of their tasks. There are state social extra-budgetary funds, and there are those that solve primarily economic problems. Organizations may also differ in legal status. Thus, there are fully or partially independent funds and structures that are integrated into the budget through one mechanism or another.

Target budget funds

The state can also create targeted extra-budgetary funds, created, as a rule, with the aim of forming the most effective mechanisms for managing the activities of any sectors of the economy or spheres of political management. At the same time, some experts classify, in fact, the Pension Fund of Russia, the Social Insurance Fund and the Compulsory Medical Insurance Fund as target groups, since their activities involve solving specialized problems.

At the same time, in Russian practice there are examples of the existence of target budget funds. For example, in the 90s, such organizations were represented in the political system of the Russian Federation in the widest spectrum.

Funds classified as target budget funds solved problems in the field of road construction, ecology, law enforcement, development of nuclear energy and other areas of social and economic development. Structures with a similar legal status were also formed in the regions of the Russian Federation.

Let us consider the specifics of the activities of the three main Russian extra-budgetary funds - the Pension Fund of the Russian Federation, the Social Insurance Fund and the Compulsory Medical Insurance Fund - in more detail.

Pension fund

The Pension Fund of the Russian Federation is a key government structure, which ensures the calculation and distribution of pensions for citizens of the Russian Federation. This is one of the most important social institutions. The pension fund is a vertically integrated organization. That is, the higher structures of its management function at the federal level, and the regional branches of the Pension Fund of Russia are subordinate to them. What are the main functions of the Pension Fund?

Firstly, this organization collects insurance premiums intended to ensure the functioning of the state pension system. Secondly, the Pension Fund keeps personalized records of citizens for the correct calculation of pensions. Thirdly, the Pension Fund is engaged in the capitalization and investment of funds within the framework of the mechanisms provided for by law.

Pension Fund income

What financial sources does the Pension Fund operate from? From a legislative point of view, the mechanisms for receiving income by the Pension Fund are defined in the Tax Code and other relevant legal acts.

The main sources of revenue for the Pension Fund of Russia, according to the standards established in the laws of the Russian Federation:

Insurance contributions to extra-budgetary funds transferred by employers and individual entrepreneurs;

Allocations from the state budget aimed at paying pensions, as well as for the purpose of their indexation;

Voluntary contributions from citizens and organizations.

Let us now consider the structure of Pension Fund expenses.

Pension Fund expenses

The specifics of the distribution of Pension Fund expenses are determined by the provisions of the Federal Law “On Labor Pensions” and relevant federal legal acts, as well as by Presidential Decrees. Among the key areas of financing of the Pension Fund:

Payment of pensions, including to Russians living abroad;

Payment of maternity benefits for the care of children over the age of one and a half years;

- financial assistance to the elderly and disabled citizens;

Resolving issues related to financial support for the activities of internal structures of the organization.

The law may also provide for other areas of expenses incurred by the Pension Fund.

Activities of the FSS

State extra-budgetary funds of the Russian Federation are also represented by such a structure as the Social Insurance Fund. This organization solves problems related to providing social assistance to citizens. The Fund accumulates and distributes funds allocated to citizens and organizations in order to solve relevant problems.

Just as in the case of the activities of the Pension Fund, the formation of the financial resource of the Social Insurance Fund is carried out on an insurance basis, but the distribution of funds is based on territorial or industry criteria. In the Russian model, therefore, the management of state extra-budgetary funds is not always carried out in relation to the structure of political institutions.

Thus, the executive structures of the FSS are represented by regional branches, as well as industry structures that manage the distribution of funds, respectively, at the level of constituent entities of the Russian Federation and in various sectors of the economy. There are also branch offices of both types of structures.

What are the key tasks of the FSS? Experts include, first of all, the payment of sick leave, maternity and other benefits related to maternity. The Social Insurance Fund is also responsible for the development and practical implementation of programs to protect the health of working citizens and for improving the system of distribution of financial resources used in solving problems within its competence.

FSS income and expenses

What are the main sources of funding for the activities of the Social Insurance Fund? Just as in the case of the Pension Fund, funds to the Social Insurance Fund come from insurance contributions, budget allocations, as well as income from investment and voluntary sponsorship of citizens and organizations. FSS expenses reflect the specifics of the tasks solved by the organization. Thus, this is the payment of sick leave, maternity leave and the provision of other social support measures to various categories of citizens of the Russian Federation.

Work of the Compulsory Medical Insurance Fund

Another important structure in Russian system state extra-budgetary funds - MHIF. The key tasks of this structure are related to ensuring optimal operating conditions for, in turn, territorial organizations whose functions involve resolving issues in the field of compulsory health insurance. That is, just as in the case of the Social Insurance Fund, direct vertical subordination in this area of ​​social management is not as pronounced as in the Pension Fund.

MHIF and regions

In each region of the Russian Federation, therefore, there are territorial compulsory health insurance funds, created, in fact, by the authorities of the constituent entities of the Russian Federation in accordance with Russian legislation. These structures accumulate funds through mechanisms established in various legal acts and direct them to effectively solve problems related to providing free medical care.

The main sources of funding for the Compulsory Medical Insurance Fund and the corresponding territorial structures are special types of insurance premiums, budget allocations, as well as voluntary assistance from citizens and organizations. Expenditures are aligned with the organization's key objectives.

The role of the state in the work of funds

Thus, the formation of state extra-budgetary funds and maintaining their activities is one of the key tasks Russian authorities in the aspect of effective social management, on which the stability of the entire political system largely depends. At the level of activity of each of the mentioned structures, therefore, there is a need to constantly improve models for the accumulation and distribution of funds and to develop effective mechanisms for communication with citizens on topical issues of pensions and social security.

The state provides autonomy to the Pension Fund, Social Insurance Fund and Compulsory Medical Insurance Fund, but at the same time financially supports these funds. The funds they have may not be enough, in which case there is a need for additional funding through budget allocations.

USE OF TARGETED BUDGET FUNDS

IMPROVEMENT OF FORMATION AND

Extrabudgetary funds are created, as a rule, in the interests of certain social groups society. Through state extra-budgetary funds, the financial resources necessary to finance certain state social and other programs are generated. Thus, extra-budgetary funds are state funds that have a designated purpose and are not included in the state budget, but in some circumstances exceptions are possible, for example, for some time in the Russian Federation, funds from extra-budgetary funds were included in the state budget of the Russian Federation.

In the Russian Federation there are the following state extra-budgetary funds:

1. Pension Fund of the Russian Federation;

2. Social Insurance Fund;

3. Compulsory health insurance fund.

The budget of the extra-budgetary state fund of the Russian Federation is approved for each financial year. The budget determines the sources of income and areas of expenditure of the fund.

An extra-budgetary fund is a form of formation and expenditure of funds generated outside the federal budget, the budgets of constituent entities of the Russian Federation and the budgets of local governments. Extra-budgetary funds are intended exclusively for certain purposes, mainly for purposes arising from social legal relations, as well as for financing certain areas of the economy.

If we talk about the historical development of extra-budgetary funds in the Russian Federation, then initially, in the early 90s, there were many of them. Then, as part of the reform of the financial system of the Russian Federation, most extra-budgetary funds were included in the state budget, and some were completely eliminated. It seems interesting, for example, the liquidation of the employment fund. Expenses for financing activities in the field of employment were included in the state budget.

A similar fate befell some other extra-budgetary funds, namely:

Fund for financing industry and inter-industry research and development work and activities for the development of new types of products;

Some sectoral state extra-budgetary funds, etc.

The legal status, procedure for the creation, operation and liquidation of state extra-budgetary funds are determined by federal law in accordance with the Budget Code of the Russian Federation. The funds of state extra-budgetary funds are federal property. Funds from state extra-budgetary funds are not included in the budgets of all levels of the budget system of the Russian Federation and are not subject to withdrawal.

The income of state extra-budgetary funds is generated through:

Mandatory payments established by the legislation of the Russian Federation;

Voluntary contributions from individuals and legal entities;

Other income provided for by the legislation of the Russian Federation.

The expenditure of funds from state extra-budgetary funds is carried out exclusively for the purposes determined by the legislation of the Russian Federation, the constituent entities of the Russian Federation, regulating their activities, in accordance with the budgets of these funds, approved federal laws, laws of the constituent entities of the Russian Federation.

The execution of the budgets of state extra-budgetary funds is carried out by the Federal Treasury of the Russian Federation.

Thus, we can determine the following main differences between targeted budgetary and extrabudgetary funds:

– funds from targeted budget funds are included in the corresponding budget, and funds from extra-budgetary funds are not included in the budget, which is why they are called “extra-budgetary”;

The budgets of extra-budgetary funds are established by separate laws for each fund for each financial year, and the amount of financial resources of all targeted budget funds is determined in the law on the budget for the financial year;

In terms of their goals, extra-budgetary funds are more related to social funds, that is, they decide general tasks social, pension, medical provision of the population. As for target budget funds, they are created to solve narrower public problems of an applied nature (financing work, compensation of costs, restoration of resources, development of the region, development of a new civil service etc.);

Extra-budgetary funds are created for a longer period due to their greater social significance.

State extra-budgetary funds are funds of funds formed outside the federal budget and the budgets of the constituent entities of the Russian Federation.

Extra-budgetary funds are divided into funds for social and economic purposes (Fig. 2.2). Since 1999, many funds, primarily for economic purposes, have been consolidated with budget funds (federal and regional extra-budgetary funds with the federal and regional budgets, respectively). For example, industry off-budget R&D funds were liquidated.

Fig.2.2 Extra-budgetary funds of the Russian Federation.

The decision on the formation of extra-budgetary funds is made by the Federal Assembly of the Russian Federation, as well as state representative bodies of the constituent entities of the Federation and local governments. The funds must support the most important sectors and areas of the national economy with special financial resources, as well as provide social assistance to citizens of the Russian Federation (at the expense of various social funds created). Extra-budgetary funds are owned by the state, but are autonomous. As a rule, they have a strictly intended purpose.

The income of extra-budgetary funds includes: special targeted taxes and fees established for the corresponding fund; deductions from the profits of enterprises, institutions, organizations; budget funds; profit from commercial activities carried out by the foundation as a legal entity; loans received by the fund from the Central Bank of the Russian Federation or commercial banks.

In the Russian Federation, since 1992, more than two dozen extra-budgetary social and economic funds began to operate, including the Pension Fund of the Russian Federation (PFR), the Social Insurance Fund (SIF), the State Employment Fund of the Russian Federation (abolished from 01/01/2001), mandatory funds medical insurance (MHIF), Fund for mandatory social support of the population, economic Federal and territorial road funds, Fund for the reproduction of the mineral resource base of the Russian Federation, financial regulation funds, etc.

Let's take a closer look at individual social funds.

The Pension Fund of the Russian Federation (PFR) was established in accordance with the Resolution of the Supreme Council of the RSFSR dated December 22, 1990 as an independent financial and credit institution operating in accordance with the law for the purpose of state management of pension provision. The funds of the Pension Fund are formed according to the Regulations on Pension Fund RF at the expense of three main sources: insurance contributions of employers, insurance contributions of employees and allocations from the federal budget. Part of the funds comes from capitalization (investments in securities) of temporarily available funds and voluntary contributions from legal entities. In the absence of funds, he can use bank loans. Insurance premiums are the dominant income of the Pension Fund. Their payers are: employers, Russian and foreign legal entities; peasant (farm) farms; communities small peoples North, engaged in traditional economic sectors; entrepreneurs without education legal entity; citizens engaged in private practice; working citizens, including pensioners and disabled people; religious associations and enterprises, associations, and institutions owned by them, created to implement their statutory goals.

The tax base for calculating insurance premiums is the accrued wages for all reasons for employers, including collective farms, state farms, enterprises producing agricultural products, as well as citizens using labor employees, while for peasant farms and citizens engaged in private practice - income. Accrued wages include all types of remuneration in cash and in kind, regardless of financing. Insurance premiums (tariffs) are set depending on the category of payers (Table 2.1).

Table 2.1

Pension Fund funds are used to pay state pensions, military pensions, disabled people, compensation for pensioners, benefits for children aged 1.5 to 6 years and other purposes, as well as for benefits to victims of the accident at the Chernobyl nuclear power plant.