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Types of state extra-budgetary funds. State extra-budgetary fund. Main features of extra-budgetary funds

In the financial system of Russia, they are created on the basis of the Law of the RSFSR “On the Fundamentals of the Budgetary Structure and Budget Process in the Russian Federation” dated October 17, 1991, the Budget Code of the Russian Federation, as well as other regulatory legal acts, including laws on the budget of the Russian Federation for the current year. Moreover, although extra-budgetary funds are owned by the state, they are autonomous from the federal and local budgets.

As we have already noted, extra-budgetary funds are formed outside federal budget and budgets of subjects Russian Federation and are intended to implement the constitutional rights of citizens to pensions, social insurance, social Security in case of unemployment, health protection and medical assistance. Expenses and income of the state extra-budgetary fund are formed in the manner established by the Budget Code of Russia, as well as other legislative acts, including laws on the budget of the Russian Federation for the corresponding year. Depending on the sources of formation, purpose and scale of use, extra-budgetary funds are divided into funds for economic and social purposes.

Socio-economic importance of extra-budgetary funds

Extra-budgetary funds of the state are a set of financial resources at the disposal of central or local authorities and having a specific purpose. They are an important link financial system. The procedure for their formation and use is regulated by financial law.

For persons born in 1967 and younger, the insurance part is 10%, and the funded part is 4%, 6% of the unified social tax (26%) is sent to the federal budget.

Accordingly, from January 1, 2002, funds allocated by employers for pension provision are distributed into three streams.

Fund social insurance RF is the second most important social extra-budgetary fund. Created on January 1, 1991 in accordance with Resolution of the Council of Ministers of the Russian Federation dated December 25, 1990 No. 600 “On improving the management and procedure for financing expenses for social insurance of workers in the RSFSR” in order to ensure state guarantees in the social insurance system and increase control over correct and efficient spending funds, now operates in accordance with the Decree of the President of the Russian Federation of August 7, 1992 as an independent state non-profit financial and credit institution.

Social Security Fund, as well as Pension Fund, is autonomous and strictly targeted. Intended to finance payments of various benefits for temporary disability and childbirth, at the birth of a child, for child care until the child reaches the age of 1.5 years, sanatorium treatment, for the health improvement of workers and members of their families, as well as other purposes.

The Regulations on the Social Insurance Fund were approved by Government Decree of February 12, 1994. The main tasks of the Fund, in addition to providing state-guaranteed benefits, include participation in the development and rationalization of state programs for protecting the health of workers and measures to improve social insurance.

The Social Insurance Fund is formed by:

Insurance premiums of enterprises, institutions and organizations, as well as other economic entities, regardless of their form of ownership;

Income from investing part of the Fund’s temporarily free funds;

Voluntary contributions from citizens and legal entities;

Allocations from the republican budget of the Russian Federation to cover expenses associated with the provision of benefits to persons affected by radiation, as well as for other purposes.

For legal entities, the standard for contributions to the Social Insurance Fund is set at 3.2% in relation to accrued wages. Those working in this fund do not make contributions.

To ensure the activities of the Fund, it was created central office, and in regional and central branch offices there are apparatuses of the Fund’s bodies.

The management of the fund's activities is carried out by its chairman, who is appointed by the Government of the Russian Federation.

Compulsory Health Insurance Fund of the Russian Federation (MHIF) formed in accordance with the law “On compulsory health insurance of citizens in the RSFSR” dated June 28, 1991 No. 499-1. The law defines the legal, economic and organizational foundations of health insurance for the population. It is aimed at strengthening the interest and responsibility of both the insured person and the state, enterprise, institution, and organization in protecting the health of workers.

The fund is created at the republican and territorial level. Through it, funds are sent to insurance companies, the founders of which are the local administration. Insurance companies can work only if they have the appropriate licenses for compulsory health insurance. Insurance companies, selecting capable medical institutions, pay for their services.

The Fund's funds are used to pay medical services provided to citizens, as well as on medical science, medical programs and other purposes.

The Compulsory Medical Insurance Fund is formed from insurance premiums and budgetary allocations. Payers are enterprises, organizations, institutions, regardless of their form of ownership and organizational and legal forms of activity, as well as bodies executive power who make payments for non-working citizens (children, pupils, students, pensioners, etc.)

The rate of insurance premiums is determined by the supreme legislative power on the proposal of the Government of the Russian Federation. Since 2005, it has been 2.8% in relation to accrued wages for all reasons, and in federal fund- 0.8%, to territorial funds - 2%. Control over the timely and correct receipt of insurance premiums is entrusted to the Federal Tax Service of the Russian Federation. Exempt from paying insurance premiums public organizations disabled people and their owned enterprises and associations created to implement their statutory goals.

All Russian citizens are given an insurance policy at their place of residence or place of work. This policy means that a person receives a “guaranteed volume of medical services” free of charge. This volume will include at least emergency care, treatment of acute diseases, services for pregnant women and childbirth, assistance to children, pensioners, and the disabled.

  • Financial activity of the state. general characteristics financial law
    • The concept of "finance". Financial system of the Russian Federation
    • Contents and principles financial activities states
    • Financial law: concept, subject, method, sources
    • Financial and legal norms and financial and legal relations
  • Financial control in the Russian Federation
    • Financial control: concept, objectives and principles
    • Kinds financial control and the bodies implementing it
    • Legal basis audit in the Russian Federation
    • Financial control methods
  • Budget legal relations in the Russian Federation
    • The concept of "budget". Subject and sources budget law
    • Budget system of the Russian Federation
    • Off-budget funds
    • Budget revenues and budget expenses
    • Budget process
  • Government revenues
    • Government revenues: concept and basics legal regulation
    • Classification of state revenues, sources and forms of circulation
    • Tax and non-tax revenues
  • Government spending
    • Government spending: concept, types and principles
    • Legal forms implementation of government spending
    • Expenditure obligations of public territorial entities
  • Taxes and tax legal relations
    • Taxes and fees: concept and functions
    • Subject, method, structure, principles and sources of tax law
    • Tax classification
    • Tax legal relations
  • Public credit and public debt
    • State credit (state lending)
    • State debt
  • State insurance
    • Insurance: essence, types and functions. State insurance as a type compulsory insurance
    • State insurance: content and legal support
    • Types of insurance that have a state basis
  • Legal basis of banking
    • Banking system of the Russian Federation
    • Basic banking operations. Bank deposits
    • central bank RF (Bank of Russia)
    • Banking regulation and supervision
  • Bank loan and loans from the Bank of Russia
    • Bank loan: concept and financial and legal characteristics
    • Bank loan agreement
    • Bank of Russia loans
  • Monetary system and monetary policy of the Russian Federation
    • The concepts of “money” and “monetary system”
    • Monetary policy of the Russian Federation: legislative reinforcement
  • Legal basis of money circulation
    • The concept of “money circulation”
    • Cash circulation (money turnover)
    • Non-cash money circulation
    • Methods of regulating money circulation
  • Legal basis for settlements in the Russian Federation
    • The concept of “accounting relations”. Structure of the settlement network in the Russian Federation
    • Cash and non-cash payments. Cash transactions
    • Payment system. Procedure for making money transfers
    • Settlement operations of credit institutions
    • Forms of payment: legal confirmation
  • Currency regulation and exchange control
    • Currency regulation and currency legal relations
    • Currency operations
    • Currency control: concept and content

Off-budget funds

Extrabudgetary funds are one of the forms of organization financial resources on the scale of a state or a separate territory, formed in a targeted manner to solve individual problems, usually of a social nature.

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

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

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

Thus, state extra-budgetary fund is a specialized monetary fund formed outside the budget and intended to fulfill the expenditure obligations of the Russian Federation determined by law, namely, to implement the constitutional rights of citizens to pensions, social insurance, health care and medical care.

Budget territorial a state extra-budgetary fund is formed to fulfill the corresponding expenditure obligations of a constituent entity of the Russian Federation. Expenses and income of the state extra-budgetary fund are formed in the manner established by federal law.

State extra-budgetary funds include:

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

The allocation of these funds as an independent budgetary form and, therefore, the absence of linkage to the federal budget and the budgets of the constituent entities of the Russian Federation allows us to formulate a targeted nature of income to these funds (recall that all income from the budgets of the Russian Federation, constituent entities of the Russian Federation and municipalities, with few exceptions, goes to “common pot”, i.e. in a non-targeted manner) and thereby guarantee the financing of these most important social areas, since the corresponding contributions to these funds (more about them below) should be used only for these areas.


To make it easier to study the material, we divide the article on extrabudgetary funds into topics:

In addition to “deductions”, when planning tax payments, the possibility of obtaining loans, deferments and complete tax exemption is used.

Credits are provided at the next stage of the tax assessment process, when taxable income has already been determined and the amount of tax due has been calculated based on it. Loans are essentially also deductions, but not from taxable income, but directly from the amount of accrued tax.

The most famous types of loans are:

§ credit for taxes paid abroad. Under this benefit, a taxpayer can deduct taxes paid abroad from his total tax liability;
§ investment loan – allows, by reducing the amount of tax, to finance some of the new investments of companies, etc.

Deferments or installments for paying taxes are a change in the timing of tax payments from one to six months.

Deferment or installment plan may be granted interested person if at least one of the following grounds exists:

§ causing damage to this person as a result of natural disaster, technological disaster or other force majeure circumstances;
§ delays to this person funding from the budget or payment of a government order completed by this person;
§ threats from this person in the event of a lump sum payment of tax;
§ if the property status of an individual excludes the possibility of a one-time tax payment;
§ if the production and sale of goods, works or services by a person is seasonal. The list of industries and activities that are seasonal is approved by the Government of the Russian Federation;
§ if provided customs legislation of the Russian Federation in relation to taxes payable in connection with the movement of goods across the customs border of the Russian Federation.

A deferment or installment plan for tax payment can be provided for one or more taxes.

But one feature stops an enterprise from widely using the possibility of obtaining a deferment or installment plan - interest is charged on the amount of debt based on a rate equal to one half of the rate Central Bank RF, which was in force during the period of deferment or installment plan.

Complete exemption of any income from taxes

Federal taxes and duties are established, changed or eliminated.

Taxes and fees of constituent entities of the Russian Federation, local taxes and fees are established, amended or canceled in accordance with the laws of constituent entities of the Russian Federation on taxes and fees and regulatory legal acts of representative bodies on taxes and fees.

No one can be obligated to pay taxes and fees, as well as other fees and payments that have characteristics of taxes or fees, but are not provided for by the Tax Code or are established in a manner other than that specified.

Purpose of extra-budgetary funds

An important link in government and municipal finance are extra-budgetary funds of the state - a set of financial resources at the disposal of government bodies and having a specific purpose. The procedure for their formation and use is regulated.

Off-budget funds are one of the methods of redistribution of national income by the state in favor of individual social groups population. Extra-budgetary funds solve 2 most important tasks: providing additional funds priority areas of the economy and expansion social services to the population.

State extra-budgetary funds are created on the basis of relevant acts higher authorities authorities in which their activities are regulated, the sources of formation are indicated, the order and direction of the use of monetary funds are determined.

Extra-budgetary funds, being an integral part of the financial system of the Russian Federation, have a number of features:

* Planned by authorities and management and have a strict target orientation;
* Cash funds are used to finance government expenditures not included in the budget;
* Formed mainly due to mandatory contributions from legal and individuals;
* Insurance contributions to funds and the relationships arising from their payment are of a tax nature, contribution rates are established by the state and are mandatory;
* Relations related to the calculation, payment and collection of contributions to funds are covered by most of the norms and provisions of the Tax Code of the Russian Federation;
* The fund's monetary resources are state property, they are not included in budgets, as well as other funds, and are not subject to withdrawal for any purposes not expressly provided for by law;
* Spending of funds from the funds is carried out by order of the Government or a specially authorized body (Board of the Foundation).

Extra-budgetary funds are a form of redistribution and use of financial resources attracted by the state to finance some public needs not included in the budget and comprehensively spent on the basis of operational independence strictly in accordance with the intended purposes of the funds.

Links between extra-budgetary funds

The variety of extra-budgetary funds determines complex multi-stage connections between these funds and other parts of the financial system. There are unilateral, bilateral and multilateral financial connections.

With one-way connections, funds flow in one direction: from financial links to the extra-budgetary fund. Such a connection appears when funds are formed or used by them.

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To make it easier to study the material, we divide the article into topics:

Fund pensions.

With the help of targeted state extra-budgetary funds, you can influence the regions by financing individual economic activities, for example, the construction of a road network common use and etc.

Sources of financing for trust funds are both relatively permanent and temporary, depending on the economic and financial condition countries.

The right to form special-purpose extra-budgetary funds is vested in: federal authorities authorities, both republican and local authorities self-government.

Trust funds created at the federal level, as a rule, transfer funds to the disposal of territorial bodies.

The legal basis for the formation of state trust funds is, first of all, the Constitution of the Russian Federation and the Law of the RSFSR “On the fundamentals of the budgetary structure and budgetary process in the RSFSR” No. 17341.

Federal Law "On Tariffs of Insurance Contributions to the Pension Fund of the Russian Federation" No. 197FZ establishes the tariffs of insurance contributions to the Pension Fund of the Russian Federation:

a) for employers of organizations - in the amount of 28%; for employers of organizations engaged in the production of agricultural products - in the amount of 20.6% of payments accrued in favor of employees on all grounds, regardless of sources of financing, under civil contracts, the subject of which is the performance of work and provision of services, as well as copyright agreements;

b) for individual entrepreneurs, including for foreign citizens, stateless persons living in the territory of the Russian Federation, as well as for private detectives and notaries engaged in private practice - in the amount of 20.6% of income from business or other activities minus the costs associated with its extraction; for individual entrepreneurs using a simplified taxation system - in the amount of 20.6% of income, determined based on the value of the patent.

Individual entrepreneurs, including Foreign citizens, stateless persons residing in the territory of Russia, notaries engaged in private practice, carrying out or paying remuneration under contracts of a civil law nature, the subject of which is the performance of work and provision of services, as well as under copyright agreements, pay insurance premiums to the Pension Fund in the amount of 28% of payments in cash or in kind accrued in favor of employees on all grounds, regardless of sources of financing;

c) for tribal, family communities of indigenous peoples of the North engaged in traditional economic sectors, and peasant (farm) households - in the amount of 20.6% of payments.

Tribal and family communities of indigenous peoples of the North engaged in traditional economic sectors, peasant (farm) households hiring for employment contract or paying remuneration under civil law contracts, the subject of which is the performance of work and provision of services, pay insurance contributions to the Pension Fund of the Russian Federation in the amount of 20.6% of payments in cash and (or) in kind accrued in favor of employees on all grounds, regardless from funding sources;

d) for lawyers - in the amount of 20.6% of payments accrued in their favor;

e) for citizens (individuals) hiring under an employment contract or paying remuneration under civil contracts, the subject of which is the performance of work and provision of services, as well as under copyright contracts - in the amount of 28% of payments in cash and (or) in kind, accrued in favor of employees for all reasons, regardless of sources of financing;

f) for citizens (individuals) working under employment contracts or receiving remuneration under civil contracts, the subject of which is the performance of work and provision of services, as well as copyright agreements - in the amount of 1% of payments accrued in favor of these citizens under for all reasons, regardless of funding sources.

In other words, employer organizations charge and withhold mandatory insurance contributions in the amount of 1% of earnings from all employees, including working pensioners.

Enterprises and employing organizations pay insurance premiums once a month - within the deadlines established for receiving wages.

Organizations and enterprises of disabled people and pensioners are exempt from paying contributions to the Pension Fund of the Russian Federation.

If there is a lack of funds in the Russian Pension Fund, the Bank of Russia is obliged to provide it with a loan to ensure timely financing of pension payments with the obligation to repay it at the end of the year.

In addition to insurance premiums received from organizations and individuals, budget funds are transferred to the Pension Fund of the Russian Federation for the payment of state pensions to military personnel and citizens equivalent to them, benefits for children over the age of one and a half years, benefits to citizens affected by the Chernobyl disaster.

The responsibilities of the Government of the Russian Federation include the allocation of foreign currency funds for the Pension Fund of the Russian Federation necessary for the purchase of computer equipment.

The Pension Fund of the Russian Federation and tax authorities are entrusted with control over the timely and complete receipt of insurance contributions to the Pension Fund of the Russian Federation.

Since 2004, the accrual of insurance contributions to the wage fund of foreign firms and individuals hired for the period of implementation of targeted socio-economic programs, construction projects, and maintenance of retraining centers for military personnel (discharged from military service) has been abolished.

Funds from the Pension Fund of the Russian Federation are used for:

Payment of government funds, including to citizens traveling outside of Russia;

Providing financial assistance to elderly and disabled citizens;

Payments of funeral benefits to pension recipients;

The material basis for the implementation of these rights is the social insurance fund.

The State Social Insurance Fund was created in accordance with the resolution of the Council of Ministers of the RSFSR and the Federation of Independent Trade Unions of the RSFSR "On improving the management and procedure for financing expenses for social insurance of workers of the RSFSR." Subsequently, changes were made to the resolution in order to strengthen state guarantees for social insurance. The fund began to operate on January 1, 2001. Before the adoption of the resolution, social insurance issues were the responsibility of trade unions.

Currently, the State Social Insurance Fund of the Russian Federation operates in accordance with the Decree of the President of the Russian Federation as an independent state non-profit financial and credit institution.

The Social Insurance Fund of the Russian Federation, like the Pension Fund of the Russian Federation, is an autonomous and strictly targeted fund. It was created to provide state guarantees in the social insurance system.

The Regulations on the Social Insurance Fund of the Russian Federation were approved by Decree of the Government of the Russian Federation No. 101.

Branches of this fund have been created in all subjects of the Federation and in 14 sectors of the national economy that are interregional in nature (railway, sea transport, etc.).

Management of the State Social Insurance Fund of the Russian Federation is entrusted to the board of the fund and its chairman. The Chairman of the Social Insurance Fund of the Russian Federation and his deputies are appointed by the Government of the Russian Federation.

Social insurance of the Russian Federation performs the following functions:

Concentration of state funds for social insurance;

Providing guaranteed benefits to citizens for temporary disability, pregnancy and childbirth and other legal grounds;

Payment for vouchers for sanatorium and resort treatment for employees;

Participation in the development and implementation of state programs for employee health protection and social insurance;

Private financing of sanatoriums and dispensaries, health camps for children.

The State Social Insurance Fund of the Russian Federation is a centralized fund of monetary resources for general government purposes. It is created by the insurance method with the obligatory participation of funds from enterprises and organizations and persons involved in.

The fund's funds and sanatorium-resort institutions are state property.

The sources of the fund are:

Insurance premiums of enterprises and organizations;

State budget funds (in the form of subsidies);

Partial payment for vouchers to sanatoriums and holiday homes;

Other supply.

All organizations and enterprises, regardless of whether they make contributions to the State Social Insurance Fund of the Russian Federation in the amount of 5.4% of accrued wages.

The amount of contributions transferred to the Social Insurance Fund of the Russian Federation is calculated according to the tariff, the amount of which is established by Federal Law.

Federal Law No. 197FZ “On the Tariffs of Insurance Contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the State Employment Fund of the Russian Federation and Compulsory Medical Insurance Funds” establishes the tariff of insurance contributions to the Social Insurance Fund of the Russian Federation for employers - organizations and citizens ( individuals) hiring under an employment contract in the amount of 5.4% of payments in cash accrued in favor of employees on all grounds, regardless of sources of financing.

The instruction "On the procedure for calculating and paying insurance premiums, spending and accounting for state social insurance funds" came into force on January 1, 2007.

In accordance with the current procedure for forming the budget of the Social Insurance Fund of the Russian Federation, the amount of insurance contributions is distributed as follows:

74% of insurance premiums remain at the enterprise, the accounting department of which, on behalf of the trade union committee, does necessary calculations on social insurance;

26% of insurance premiums are centralized at the regional and federal levels.

Control over the completeness and timeliness of payment of social insurance contributions is entrusted to the Social Insurance Fund of the Russian Federation and the State Tax Service of the Russian Federation.

Funds from the Social Insurance Fund of the Russian Federation are used for the following purposes:

To pay benefits for sick leave (for temporary disability, pregnancy and childbirth), as well as benefits for the period of parental leave until the child reaches the age of 1.5 years. The share of these expenses is about 70%;

Financing of sanatorium and resort services for workers;

Partial financing of the maintenance of sanatoriums, dispensaries and children's health camps;

Payments of benefits in excess of the norms for treatment and health improvement of workers;

Financing the executive directorate of the foundation. Receipt and expenditure of funds from the Social Insurance Fund of the Russian Federation, see table. 11.2.

Until 2004, the system of social benefits and commission payments to families with children included 17 types of social payments.

Decree of the President of the Russian Federation "On improving the system of state social benefits and compensation payments families with children and increasing their size" an improved system of state monthly benefits for families with children has been introduced, clearly delineating the purpose of monthly benefits:

1. Monthly allowance for the period of parental leave until the child reaches the age of 1.5 years.

2. Maternity benefit.

3. Benefits for women who register with medical institutions in the early stages of pregnancy.

4. One-time benefit for the birth of a child.

5. Single monthly child benefit.

Compensation payments to persons associated with the enterprise and caring for a child until he reaches the age of 3 years, for the period additional leave child care (from 1.5 to 3 years) are made at the expense of the enterprise's funds allocated for wages.

Payment of a monthly benefit for the period of parental leave until the child reaches the age of 1.5 years to working mothers is carried out at the expense of the Social Insurance Fund of the Russian Federation.

Payment of benefits is made at the place of main work of the person entitled to benefits, or in the authorities social protection population at the place of residence.

Control over the expenditure of funds for social insurance is entrusted to the Social Insurance Fund of the Russian Federation with the participation of trade unions.

The budget of the Social Insurance Fund of the Russian Federation and the report on its implementation are approved by Federal Law. Budgets regional branches of the fund and reports on their implementation are reviewed and approved by the fund’s board.

State Employment Fund, its functions, formation and use

In the West in the 90s there were about 30 million people. unemployed. According to calculations by international experts, the unemployment rate abroad is 6-8%.

According to the State Statistics Committee of Russia, published in the statistical collection "Russia in Figures", in 2005 the number of unemployed in Russia amounted to 6.4 million people; by the beginning of 2010, according to press reports, it increased to 9 million people. , which is 12.4% of the economically active population of Russia.

To solve employment problems in Russia, it was created special service. The legal and organizational basis for the activities of the employment service are enshrined in the Law of the RSFSR "On Employment of the Population in the RSFSR", which provides for a mechanism for regulating employment of the population, measures for social protection of workers, and principles for paying benefits to the unemployed.

The functions of the employment service include:

Employment of citizens;

Providing professional retraining and retraining of personnel;

Creation of new ;

Organization and maintenance of labor exchanges;

Material support for the unemployed.

To provide material support for the unemployed in Russia, in accordance with the Law of the RSFSR "On Employment of the Population in the RSFSR", the State Employment Fund of the Russian Federation was formed.

The State Employment Fund is an independent state non-budgetary fund. It is formed at the local (territorial, regional) level, the level of the republics within the Russian Federation and the federal level.

The funds of the State Employment Fund of the Russian Federation are at the disposal of Federal service employment of the population. They are not part of the budget system and are of a targeted nature.

In accordance with the Regulations on the State Employment Fund of the Russian Federation, the following are:

Financing of activities related to the development and implementation of employment policy (career guidance, vocational training, education, job creation);

Payment of unemployment benefits, compensation of costs to unemployed citizens in connection with their voluntary move to another area at the suggestion of the employment service; providing financial assistance to family members of the unemployed;

Creation and content information systems market work force, including the acquisition of technical equipment;

Carrying out information and reference activities.

The main sources of formation of the State Employment Fund of the Russian Federation are:

Mandatory insurance contributions from employers;

Allocations from the federal budget, regional and local budgets;

Voluntary contributions from legal entities and individuals. Tariffs for compulsory insurance contributions to the State Employment Fund are determined by Federal Law.

Mandatory insurance contributions of employers of organizations to the State Employment Fund of the Russian Federation were established from January 1, 2003 in the amount of 1.0%, from January 1, 2006 - 1.5% of funds allocated for wages.

In Art. 3 Federal Law No. 197FZ "On the tariffs of insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the State Employment Fund of the Russian Federation" established the tariff of insurance contributions to the State Employment Fund of the Russian Federation for employers of organizations in the amount of 1.5% of payments in cash and ( or) in kind, accrued in favor of employees for all reasons, regardless of sources of financing, including remuneration under civil contracts, the subject of which is the performance of work and the provision of services.

Disabled people, including their enterprises and institutions, are exempt from paying insurance contributions if the number of disabled people among their employees is at least 50%, and their share in the wage fund is at least 25%.

The amount of insurance premiums is credited to the federal part, the regional part (subject of the Federation) and local employment services.

Funds from the State Employment Fund of the Russian Federation are spent on the following purposes:

Financing unemployment benefits;

Financing of training costs (payment of scholarships during vocational training, advanced training, retraining in the direction of the employment service authorities);

Reimbursement of costs in connection with voluntary relocation to another area for employment at the suggestion of the employment service;

Contents of the executive directorate of the fund;

Other expenses.

Budget of the State Employment Fund (revenues and expenses).

To receive unemployment benefits, able-bodied citizens who do not have a job or income and are registered with the employment service are recognized as unemployed.

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Essentially these financial organizations help the state solve two very important problems: social support and protection citizens, and financing the most important areas in the country's economy.

Depending on where extra-budgetary funds direct their funds, they can be divided into two main groups:

  • social funds, with their own funds ensuring active social policy states;
  • economic extra-budgetary funds, which in turn are divided into regional and departmental, helping the government to purposefully solve the most important economic problems.

Social extra-budgetary funds

Funds that help the authorities implement social policy belong to the group of state extra-budgetary funds. Their sources of formation are compulsory and voluntary contributions, both from citizens and from the enterprises where they work.

The federal budget also does not leave the work of these funds unattended and, if necessary, allocates targeted funds to solve specific problems.

Pension Fund of the Russian Federation

The main one is the Pension Fund of the Russian Federation (PFR). It guarantees to each employee who has reached retirement age the accrual and payment of a labor pension in an amount corresponding to the insurance contributions recorded in his personal account with the Pension Fund.

For citizens born in 1966 and earlier, the entire tariff of 22% will go towards the insurance part of the pension. In this case, 16% of the amount of contributions will go to the personal account, and 6% will go to current pension payments.

For those born in 1967 or even later, 16% of the 22% tariff will go to the insurance part of the pension, including 10% to the individual personal account and 6% to the solidary part, from which pensions are paid today, and another 6% - on .

From January 1 of next year, every citizen of this age will be able, at the expense of his funded part of the pension, to increase its insurance side by 4% and thereby replenish the funds of the Pension Fund, which will be used to pay pensions in 2014.

Social Insurance Fund of the Russian Federation

The Social Insurance Fund of the Russian Federation (FSS) is also targeted. The spending of this fund is closely monitored and strictly controlled by the state.

Contributions transferred to the Social Insurance Fund by the employer in the amount of 2.9% of wages go towards compensation provided for by law. insurance cases: This is payment for sick leave, maternity benefits, in the event of birth or death. Moreover, it is worth noting that the first 3 days of sick leave are paid for by the employer himself, and all the rest are paid for by the Social Insurance Fund.

The FSS is also replenished through contributions deducted directly from employees’ salaries and aimed at health insurance, which may suffer from accidents, injuries at work and illnesses of an occupational nature. The size of the tariff directly depends on the risk to which the employee’s health is exposed at the enterprise, and varies from 0.2% to 8.5%.

Upon the occurrence of an insured event, the amount of contributions may be reduced by the amount of payments under sick leave in connection with an injury or for the cost of sanatorium-resort treatment of an occupational disease under a voucher from the Social Insurance Fund.

State Employment Fund of the Russian Federation

The State Employment Fund of the Russian Federation (SFEP) was formed in connection with the emergence and growth of unemployment. Its funds are used to finance government measures related to the implementation of employment policy.

Compulsory Health Insurance Fund

The fund, organized at both the federal and the regional level is the Compulsory Health Insurance Fund (MHIF). It provides all citizens of the country, regardless of place of residence, with the opportunity to receive medical assistance and necessary medications at the expense of the fund.

Contributions replenishing its accounts are mandatory for employers and are calculated on the basic amount of employees' wages in the amount of 5.1%.

This group includes funds created to finance programs economic development states. Taking into account the interests of the regions, local authorities create territorial extra-budgetary sectoral funds.

  • Federal and regional travel funds finance projects for the development of the road transport system of the constituent entities of the Federation.
  • Investment funds through subsidies and preferential loans, they finance public and private companies whose activities are aimed at strengthening the economic power of the country.
  • To finance research in large scientific and industrial centers, research funds.
  • The banking system can organize specialized credit funds, which allocate their funds on the terms of return and payment of interest to those organizations that work to fulfill government orders.

Reporting on accrual and payment of insurance premiums

Insurance premiums are calculated by the employer every month, but the taxable income of employees is taken from the beginning of the year each time. The amount for their transfer is determined after subtracting from the total amount of contributions those that have already been paid. Payment must be made no later than 15th of next month.

In this case, contributions to the Pension Fund are transferred separately for the funded part and separately for the insurance part of the labor pension.

Also, separate instructions list contributions to the Social Insurance Fund, accrued by the employer on the income of employees, and contributions withheld from their salaries.

Reporting on insurance contributions to the Social Insurance Fund is provided by the employer no later than 15th of the month following after the end of a quarter, half a year, 9 months or a year, and reporting to the Pension Fund and the Compulsory Medical Insurance Fund - no later 15th of the second month. At the same time, statements are submitted indicating personally for each employee information about insurance premiums and insurance experience.

The activities of extra-budgetary state funds are aimed at creating an equal political climate in the country, without social explosions and economic upheavals. This is greatly facilitated by timely payment of insurance premiums.


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