See what "Extrabudgetary Fund" is in other dictionaries. Budgets of state non-budgetary funds: sources of formation and directions for the use of budgetary funds

Formed outside the federal budget and the budgets of the constituent entities of the Russian Federation and intended to implement the constitutional rights of citizens to pensions, social insurance, social security in case of unemployment, health care and medical care. Expenses and incomes of the state off-budget fund are formed in the manner prescribed by federal law, or in another manner provided for by the Budget Code of the Russian Federation.

State non-budgetary funds in the Russian Federation are(Article 144 of the Budget Code of the Russian Federation):

1. Pension Fund of the Russian Federation;
2. RF Social Insurance Fund;
3. Federal Compulsory Medical Insurance Fund;
4. State Employment Fund of the Russian Federation. The legal status, procedure for the creation, operation and liquidation of state non-budgetary funds are determined by the relevant federal law.

Funds from state non-budgetary funds are in federal ownership, while the funds of these 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 budgets of state non-budgetary funds of the Russian Federation are considered and approved by the Federal Assembly in the form of federal laws simultaneously with the adoption of the federal law on the federal budget for the next financial year (clause 2, article 145 of the Budget Code of the Russian Federation). The budget of the territorial state extra-budgetary fund is submitted by the executive authorities of the subject of the Russian Federation for consideration by the legislative (representative) bodies of this subject simultaneously with the submission of the draft law of the subject of the Russian Federation on the budget for the next financial year and is approved simultaneously with the adoption of the law of the subject of the Federation on the budget for the next financial year.

The income of state non-budgetary funds is formed from mandatory payments established by the legislation of the Russian Federation, voluntary contributions from individuals and legal entities and other income provided for by the legislation of the Russian Federation. Tax revenues provided for by special tax regimes are credited to the budgets of state off-budget funds in accordance with established standards.

The funds of state non-budgetary funds may be spent only for the purposes determined by the legislation regulating the activities of these funds, in accordance with the budgets of these funds, approved by federal laws, laws of the constituent entities of the Russian Federation.

A report on the execution of the budget of a state off-budget fund is drawn up by the governing body of the corresponding fund and submitted by the Government of the Russian Federation for consideration and approval by the Federal Government in the form of a draft federal law. In a similar manner, a report on the execution of the budget of the regional state non-budgetary fund is approved.

In order to more effectively use financial resources in the state, special funds of funds may be created. The formation of such funds makes it possible to concentrate significant monetary resources and direct them to solving the most important socio-economic problems. The funds being formed are created on the basis of a legislative act and are formed separately from the federal budget, the budgets of the constituent entities of the Russian Federation and local budgets. At the same time, they are included in the structure of the budget system of the Russian Federation. Funds are federal property and are not subject to withdrawal.

The composition of state extra-budgetary funds includes the budgets of state extra-budgetary funds of the Russian Federation and the budgets of territorial state extra-budgetary funds.

The budgets of state non-budgetary funds of the Russian Federation include:

the budget of the Pension Fund of the Russian Federation;

the budget of the Social Insurance Fund of the Russian Federation;

budget of the Federal Compulsory Medical Insurance Fund.

The budgets of the territorial state non-budgetary funds are the budgets of the territorial compulsory medical insurance funds.

The following types of income are credited to the budgets of state off-budget funds of the Russian Federation:

tax income. These include the unified social tax (at the rates established by the Tax Code of the Russian Federation), as well as income distributed by the Federal Treasury between the budgets of the budgetary system of the Russian Federation, received from the payment of taxes provided for by special tax regimes;

non-tax income. They include insurance premiums, income from the placement of temporarily free funds, arrears, penalties, fines on contributions, amounts received as a result of compensation for damage, etc.;

free income. First of all, they include interbudgetary transfers from the federal budget (budgets of the constituent entities of the Russian Federation) transferred to funds, as well as other receipts.

The revenues of the budgets of the territorial state extra-budgetary funds of compulsory medical insurance are formed at the expense of a single social tax at the rate established by the Tax Code of the Russian Federation, and deductions from taxes provided for by special tax regimes in accordance with the standards established by Art. 146 of the Budget Code of the Russian Federation. The income of the budgets of territorial state funds includes arrears on contributions to funds, fines, sanctions, amounts received as a result of compensation for harm, income from the placement of temporarily free funds of funds in government securities, bank deposits. In addition, funds received from interbudgetary transfers from the Federal Compulsory Medical Insurance Fund, from the budgets of the constituent entities of the Russian Federation, including receipts as insurance premiums for compulsory medical insurance of the non-working population, are credited as gratuitous receipts.

The expenditures of the budgets of state non-budgetary funds are carried out exclusively for the purposes determined by the legislation of the Russian Federation, including legislation on specific types of compulsory social insurance (pension, medical) in accordance with the budgets of these funds, approved by federal laws, laws of the constituent entities of the Russian Federation.

Management of state off-budget funds is carried out by special bodies. Fund management bodies develop draft fund budgets for the next financial year and planning period and submit them to the federal executive body that develops state policy and legal regulation in the field of healthcare and social development. The specified federal body submits draft budgets of state off-budget funds in accordance with the established procedure to the Government of the Russian Federation, together with a draft federal law on the rates of insurance premiums for compulsory social insurance against industrial accidents and occupational diseases and other documents and materials. The Ministry of Finance of the Russian Federation takes part in the development of draft budgets for state off-budget funds (Article 165 of the Budget Code of the Russian Federation).

The budgets of state non-budgetary funds of the Russian Federation are submitted by the Government of the Russian Federation to the State Duma and are adopted in the form of federal laws no later than the adoption of the federal law on the federal budget for the next financial year and planning period. In the event that a draft budget of a state off-budget fund with a deficit is submitted, the sources of its financing must be approved.

The main characteristics of the law on the budget of state off-budget funds of the Russian Federation for the next financial year and planning period are the following indicators:

the projected total volume of income, indicating receipts from other budgets of the budgetary system of the Russian Federation;

total expenses;

the maximum volume of the budget deficit of the state non-budgetary fund and the sources of its financing or the maximum volume of the budget surplus of the state non-budgetary fund.

Draft budgets of territorial state non-budgetary funds are submitted by the highest executive bodies of state power of the constituent entities of the Russian Federation for consideration by the legislative (representative) bodies of the constituent entities of the Russian Federation simultaneously with the submission of draft laws of the constituent entities of the Russian Federation on the budget and are approved in the form of laws no later than the adoption of laws of the constituent entities of the Russian Federation on budget. The procedure for considering draft laws of the constituent entities of the Russian Federation on the budgets of territorial state non-budgetary funds is established by the laws of the relevant constituent entities of the Russian Federation. The Accounts Chamber of the Russian Federation, the state financial control bodies established by the legislative (representative) bodies of state power of the constituent entities of the Russian Federation, conduct an examination of draft budgets of the state extra-budgetary funds of the Russian Federation and territorial state extra-budgetary funds, respectively. Amendments to federal laws on the budgets of state non-budgetary funds shall be carried out in the manner prescribed for the introduction of amendments and additions to the federal law on the federal budget.

Cash services for the execution of the budgets of state extra-budgetary funds of the Russian Federation and the budgets of territorial state extra-budgetary funds are carried out by the bodies of the Federal Treasury.

Reports on the execution of the budgets of state non-budgetary funds of the Russian Federation are compiled by the fund management bodies and submitted to the federal executive body responsible for the development of state policy and legal regulation in the field of healthcare and social development, for submission to the Government of the Russian Federation in the prescribed manner. Within the period established by the Budget Code, the Government of the Russian Federation sends these reports to the Accounts Chamber of the Russian Federation for their external verification. After checking the reports and preparing an opinion, the Accounts Chamber submits these documents to the State Duma and the Federation Council, and also sends them to the Government of the Russian Federation, which submits reports on the execution of budgets of funds to the State Duma simultaneously with the draft federal law on the execution of budgets of state non-budgetary funds of the Russian Federation for the reporting financial year and other budget reporting. The procedure for the formation of reporting on the execution of the budgets of state non-budgetary funds is established by the Ministry of Finance of the Russian Federation.

Based on the results of consideration of annual reports on the execution of the budgets of state non-budgetary funds of the Russian Federation, the State Duma accepts or rejects them. Reports are approved or rejected in the form of a federal law.

The report on the performance of the territorial state extra-budgetary fund is compiled by the fund management body and submitted to the highest executive body of state power of the constituent entity of the Russian Federation. The report is verified by the state financial control body of the constituent entity of the Russian Federation, which draws up an opinion on it and submits it to the legislative (representative) body of state power of the constituent entity of the Russian Federation. The highest executive body of state power of a constituent entity of the Russian Federation submits a report on the execution of the budget of a territorial state non-budgetary fund to the legislative (representative) body of state power of a constituent entity of the Russian Federation simultaneously with a draft law on the execution of the budget of a territorial state non-budgetary fund and other budget reporting within the time limits established by the Budget Code .

Control over the use of funds from state non-budgetary funds of the Russian Federation, including the use of provided interbudgetary transfers, is carried out by the Federal Service for Financial and Budgetary Supervision.

More on the topic § 29. The concept and types of budgets of state extra-budgetary funds:

1. SPECIAL PART Section I. Legal regime of state and local budgets and extra-budgetary funds
2. Module 2. Legal regime of state and local (municipal) budgets and off-budget funds
3. SPECIAL PART Section I. Legal regime of state and local budgets and extra-budgetary funds

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

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

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

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

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

Expenditures of state off-budget funds

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

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

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

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

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

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

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

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

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

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

The MHIF is subdivided into Federal and Territorial funds:

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

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

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

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

Tax, non-tax revenues and gratuitous receipts, other incomes are subject to transfer to the budgets of state extra-budgetary funds. Insurance contributions to funds and the relationships arising from their payment are of a tax nature. Contribution rates are set by the state and are mandatory.

The monetary resources of off-budget funds are state-owned. They are not included in the composition of 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 off-budget funds is carried out by order of the Government or a specially authorized body (fund board)

Spending of funds from state off-budget 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 by federal laws, laws of the constituent entities of the Russian Federation Finance. Money turnover. Credit: Textbook for universities / Ed. L.A. Drobozina. - M.: Finance: UNITI, 2007..

Extrabudgetary funds mobilize a significant amount of financial resources available in the state. At present, the share of funds received by state off-budget funds in the financial resources of the state is approximately 12%. The amount of funds received by these funds is characterized by the data in the table.

Table 3. Revenues to the budget system of the Russian Federation, including state off-budget funds for January-July 2007-2008.

Table 3 provides information on the structure of revenues to the budget and off-budget funds of the Russian Federation for 2007-2008. Based on these data, diagram 1 was constructed, from which it can be seen that receipts to extrabudgetary funds are growing.

Diagram 1 Dynamics and structure of revenues to the budget and off-budget funds of the Russian Federation.

Diagram 2. Structure of receipts to the main off-budget funds of the Russian Federation in 2007.

Diagram 3. Structure of receipts to the main off-budget funds of the Russian Federation in 2008.

The single social tax is the most significant source of state social extra-budgetary funds. (Chapter 24 of the Tax Code of the Russian Federation, part two)

Payers of the unified social tax are legal entities and individuals making payments to citizens, individual entrepreneurs and lawyers. The object of taxation is remuneration to individuals under labor and civil law contracts or income from entrepreneurial activities of citizens. The unified social tax rates are differentiated on a regressive scale depending on the amount of payments made in favor of insured employees.

The unified social tax is credited to the federal budget (part of which is then sent to the budget of the Pension Fund of the Russian Federation for the payment of the basic part of the labor pension) and to the income of state off-budget funds.

It should be noted that for the calculation and payment of the unified social tax, a regressive scale of tax rates and rates for the distribution of payments between different funds, depending on the amount of income paid, has been established. For all categories of taxpayers, the main principle of regressive calculation and payment is preserved - the higher the amount of taxable income, the lower the tax rate. The amount of tax in different categories of the scale also varies depending on the type of taxpayers. There is a procedure for maintaining various calculation of payments for taxpayers engaged in production (except for the production of agricultural products), for taxpayers-employers engaged in the production of agricultural products, for taxpayers: individual entrepreneurs, tribal or family communities engaged in traditional economic sectors, heads of peasant (farm) ) farms, for taxpayers-lawyers.

The amount of the unified social tax is calculated and paid by the taxpayer separately for each fund and is determined as a percentage of the tax base.

For taxpayers - organizations, with the exception of organizations acting as employers, engaged in the production of agricultural products, tribal, family communities of the small peoples of the North, engaged in traditional sectors of management, and peasant (farm) households, the following rates apply:

Reason: paragraph 1 of Art. 241 of the Tax Code of the Russian Federation;

Reforming the system of public finances in Russia in the 1990s. associated with the emergence of extrabudgetary funds. Their creation is necessary to solve a number of vital tasks of an economic and social nature. So, in particular, it was primarily about the formation of a sustainable system of pension provision, medical and social insurance.

Extra-budgetary funds act as a stable and predictable source of funds for a long period to finance the specific social needs of society. They are characterized by a clear fixation of income sources, strictly targeted use of funds.

Off-budget funds are an important link in the system of public (centralized) finance. The state off-budget fund is a cash fund formed outside the federal budget and the budgets of the subjects of the Russian Federation. State social non-budgetary funds are intended for the implementation of the constitutional rights of citizens to social security in old age, social security in case of illness, disability, in case of loss of a breadwinner, the birth of children and in other cases of social security, health protection and free medical care.

The budgets of state non-budgetary funds of the Russian Federation are approved by the Federal Assembly in the form of federal laws. The revenues of the state off-budget funds are formed mainly from mandatory payments under the unified social tax. The structure of state off-budget funds includes:
Pension Fund of the Russian Federation;
Social Insurance Fund;
Federal and territorial funds of obligatory medical insurance.

From 1993 to 2000, the State Employment Fund of the Russian Federation also existed in the Russian Federation. The funds of this fund were intended to finance activities related to the development and implementation of state policy in the field of employment. The main source of income for this fund was employers' contributions, calculated as a percentage of the accrued wages for all reasons. However, as of January 1, 2001, this fund ceased to exist. In this regard, expenses for activities related to the vocational training and retraining of unemployed citizens, the organization of public works, the payment of unemployment benefits, the maintenance of employment services, etc., are carried out from the budgets of various levels of the budget system of the Russian Federation. Mandatory medical insurance funds have been created at the federal and territorial levels.

Draft budgets of state non-budgetary funds are drawn up by the management bodies of these funds for the next financial year and planning period. They are submitted to the federal executive body responsible for the development of state policy and legal regulation in the field of healthcare and social development.

The budgets of state non-budgetary funds, on the proposal of the government, are adopted in the form of federal laws. If they have a deficit, then they approve the sources of financing the budget deficit. Draft budgets of state off-budget funds must contain indicators of income and expenditure. Drafts are sent to the President of the Russian Federation, to the Federation Council, other subjects of the right of legislative initiative, to State Duma committees for comments and proposals, as well as to the Accounts Chamber of the Russian Federation for conclusion.

The State Duma sends draft budgets of state off-budget funds of the Russian Federation to the relevant committee. These drafts must be considered in the first reading before consideration of the draft federal law on the federal budget in the second reading. Expenses are divided into sections, subsections, target articles and types of budget expenditures.

The State Duma considers draft federal laws on the budgets of state non-budgetary funds of the Russian Federation in the second reading within 35 days after their adoption in the first reading and within 15 days in the third reading. Then they are submitted for consideration to the Federation Council.

Draft budgets of territorial state extra-budgetary funds are submitted for consideration by the legislative authorities of the constituent entities of the Federation simultaneously with draft laws on the budgets of the constituent entities. The Accounts Chamber of the Russian Federation, state financial control bodies conduct an examination of draft budgets.

The expenditures of the budgets of state off-budget funds are carried out exclusively for the purposes determined by the legislation. Cash services for the execution of their budgets are carried out by the bodies of the Federal Treasury.

Thus, state non-budgetary funds are state funds of funds formed outside the budget funds, managed by state authorities of the Russian Federation and intended to finance specific social needs of a federal or territorial purpose.

Extra-budgetary funds as institutional structures are independent financial and credit institutions. True, this independence has its own characteristics and differs significantly from the economic and financial independence of enterprises and organizations of various legal forms and forms of ownership.

The largest of the off-budget funds and one of the most significant social institutions in Russia is the Pension Fund of the Russian Federation.

The Pension Fund of the Russian Federation was established for the purpose of state management of the finances of pension provision in the Russian Federation. At the same time, two fundamentally important tasks were solved: 1) the funds of the pension system were withdrawn from the consolidated budget; 2) they became the sphere of an independent budgetary process.

The main source of funding for pension payments has become insurance premiums and payments made by employers. As a result, the source of fulfillment by the state of its obligations to pensioners was not the state budget, but the insurance payment.

The pension reform is aimed at changing the existing pay-as-you-go system for calculating pensions, supplementing it with a funded part and personalized accounting for the state's insurance obligations to each citizen.

The mechanism of pension reform in the country changed in 2002 (laws “On labor pensions in the Russian Federation” dated December 17, 2001 No. 173-FZ, “On state pension provision in the Russian Federation” dated December 15, 2001 No. 166-FZ , “On Compulsory Pension Insurance in the Russian Federation” dated December 15, 2001 No. 167-FZ, “On investing funds to finance the funded part of labor pension in the Russian Federation” dated July 24, 2002 No. 111-FZ).

Until 2002, a distributive pension system operated in our country, under which all funds allocated for pension provision were transferred by the employer to the Pension Fund of the Russian Federation. At the same time, they did not participate in the investment process, but were immediately distributed to all citizens.

The main objective of the reform is to achieve a long-term financial balance of the pension system, increase the level of pension provision for citizens and form a stable source of additional income for the social system.

The introduction of individually-personalized accounting in the system of state pension insurance is due to the following factors:
creating conditions for assigning pensions in accordance with the results of the work of each insured person;
ensuring the reliability of information about the length of service and earnings that determine the amount of the pension when it is assigned;
creation of an information base for the implementation and improvement of pension legislation, the appointment of pensions based on the length of service of insured persons and their insurance premiums;
development of the interest of insured persons in paying insurance premiums to the Pension Fund of the Russian Federation;
simplifying the procedure and accelerating the procedure for assigning state and labor pensions to insured persons.

For each insured person, the Pension Fund of the Russian Federation opens an individual personal account with a permanent insurance number. The Pension Fund of the Russian Federation and its territorial bodies issue to each insured person an insurance certificate of state pension insurance containing an insurance number and personal data.

As a result of the pension reform, the pension itself began to consist of three parts: basic, insurance and funded.

The basic part of the pension is guaranteed by the state and is set in a fixed amount, the same for everyone. An increased basic part of the labor pension is assigned upon reaching the age of 80, in the presence of dependents, as well as to citizens who are disabled people of group I. Funding for the payment of the basic part of the labor pension is carried out at the expense of the unified social tax transferred to the federal budget.

The size of the basic part of the labor pension is indexed taking into account the rate of inflation growth within the funds provided for these purposes in the federal budget and the budget of the Pension Fund of the Russian Federation for the corresponding financial year. The indexation coefficient and its frequency are determined by the Government of the Russian Federation.

The insurance part of the pension directly depends on the length of service and wages, and since 2002 - on the amount of insurance contributions received by the Pension Fund to the personal account of a particular person. While a person is working, on the basis of monthly deductions for financing the insurance part, the amount of the so-called estimated pension capital is formed - the value used to calculate the insurance part of the pension.

The insurance part of the labor pension = Estimated pension capital / Number of months of the expected period of payment of the pension.

But physically this money is not accumulated on the account of a particular person, but goes to pay other pensioners. The indexation coefficient for the size of the insurance part of the labor pension is determined by the Government of the Russian Federation, based on the level of price growth for the corresponding period, and cannot exceed the indexation coefficient for the size of the basic part of the labor pension for the same period. Depending on the rate of inflation, deductions credited to the insurance account can be indexed from one to four times a year.

The funded part of the pension depends on wages and income from investing accumulated funds. Unlike the distributive part of the pension, its funded part does not go towards payments to current pensioners, but is accumulated on a special part of an individual personal account with the Pension Fund of the Russian Federation. This money, depending on the choice made by the person, is managed by a public or private management company that invests it in the securities market in order to increase the pension capital. The funded part of the pension and how much the pension capital of a particular person will grow depends on which management company a citizen chooses today.

The Pension Fund has a vertically integrated structure and consists of departments of the Pension Fund in federal districts and branches of the Pension Fund in specific territories (districts, cities) of the constituent entities of the Russian Federation. The management of the Pension Fund of Russia is carried out by the Management Board of the Fund and its permanent executive body - the Executive Directorate. The board is headed by a chairman who is appointed and dismissed by the government.

The Board of the Fund is responsible for the performance of its functions, determines the long-term and current tasks, the staffing structure, draws up a draft budget, estimates of expenses of the Fund and its bodies, generates reports on their performance. The Pension Fund Board appoints and dismisses the Executive Director and his deputies, the Chairman of the Audit Commission. fund and heads of its departments, participates in the development of interstate and international treaties and agreements on pensions.

The pension fund provides:
targeted collection and accumulation of insurance premiums, as well as financing of relevant expenses;
capitalization of the Pension Fund, as well as attraction of voluntary contributions from individuals and legal entities;
organization and maintenance of individual records of insured persons;
organization and maintenance of a data bank for all categories of payers of insurance premiums to the Pension Fund;
interstate and international cooperation;
carrying out research work in the field of state pension insurance, etc.

Cash and other property of the fund are the state property of the Russian Federation. The funds of the Pension Fund are not included in the composition of budgets, other funds. The budget of the Pension Fund of the Russian Federation and the report on its execution are approved by annual federal laws.

The funds of the Pension Fund are formed from the following sources:
tax revenues distributed by the bodies of the Federal Treasury between the budgets of the budgetary system of the Russian Federation, from the minimum tax levied in connection with the application of the simplified taxation system;
insurance premiums for compulsory pension insurance;
intergovernmental transfers from the federal budget;
amounts of penalties and other financial sanctions;
income from the placement of temporarily free funds of the Pension Fund;
voluntary contributions of individuals and legal entities;
other income.

The UST is designed to mobilize funds for the realization of citizens' rights to state pension and social security (insurance) and medical care. Among UST payers:
1) persons making payments to individuals of the organization; individual entrepreneurs; individuals who are not recognized as individual entrepreneurs;
2) individual entrepreneurs, lawyers, notaries engaged in private practice.
At the same time, the maximum (basic) rates of UST deductions to the Pension Fund of the Russian Federation (with the amount of payments up to 280 thousand rubles per calendar year) are set at the rate of:
for employer organizations - 20% of the taxable base;
for agricultural producers, organizations of folk art crafts - 15.8%;
for individual entrepreneurs - 7.3%;
for lawyers and notaries engaged in private practice - 5.3%;
for individual entrepreneurs - 29,080 rubles. + 2% from the amount exceeding 600,000 rubles.

The main areas of expenditure of the Pension Fund of the Russian Federation include the following payments: state pensions for age, for length of service, for the loss of a breadwinner, for disability, as well as compensation for pensioners, material assistance to the elderly and disabled; allowances for children aged one and a half to six years; making one-time cash payments, etc. In addition to those listed in the expenses of the fund, they include financial and logistical support for the current activities of the Pension Fund.

Subjects of compulsory pension insurance are federal government bodies, policyholders, insurers and insured persons. Compulsory pension insurance in the Russian Federation is carried out by an insurer, which is the Pension Fund of the Russian Federation. The pension fund (state institution) and its territorial bodies constitute a single centralized system of bodies for managing the means of compulsory pension insurance. The state bears subsidiary liability for the obligations of the Pension Fund of the Russian Federation to the insured persons.

Consider the basic concepts of the pension system of the Russian Federation.

Mandatory pension insurance is a system of legal, economic and organizational measures created by the state aimed at compensating citizens for payments, remuneration in favor of the insured person from the earnings they received before the establishment of compulsory insurance coverage.

Compulsory insurance coverage is the fulfillment by the insurer of its obligations to the insured person upon the occurrence of an insured event through the payment of a labor or state pension, social benefit.

Compulsory pension insurance funds are funds that are managed by the insurer for compulsory pension insurance.

Insurance premiums for mandatory pension insurance are individually compensated mandatory payments to the budget of the Pension Fund with a personal purpose, which ensures the right of a citizen to receive a pension for mandatory pension insurance in an amount equivalent to the amount of insurance premiums recorded on his individual personal account.

The insurance premium rate is the amount of the insurance premium per unit of measurement of the base for calculating insurance premiums.

The cost of the insurance year is the amount of money that must be received for the insured person to the budget of the Pension Fund during one financial year in order to pay this person the mandatory insurance coverage.

When forming the budget of the Pension Fund of the Russian Federation for the next financial year, the standard of working capital is established. The budget of the Pension Fund of the Russian Federation is consolidated.

The Social Insurance Fund was established in our country in accordance with the Decree of the President of the Russian Federation of August 7, 1992 No. 882 “On the Social Insurance Fund of the Russian Federation” and operates in accordance with the Regulation of February 12, 1994 No. 101 “On the Social Insurance Fund of the Russian Federation ".

As in the case of the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation is an independent financial and credit institution. Cash and other property under the operational management of the fund, as well as property assigned to sanatorium-resort institutions subordinate to the fund, are federal property. The funds of the fund are not included in the budgets of the corresponding levels, other funds and are not subject to withdrawal.

The budget of the fund and the report on its execution are approved by federal law, and the budgets of the regional and central sectoral departments of the fund and reports on their execution, after consideration by the fund's board, are approved by the chairman of the fund.

The Social Insurance Fund of the Russian Federation includes the following executive bodies:
regional branches managing state social insurance funds on the territory of the constituent entities of the Russian Federation;
central sectoral departments that manage state social insurance funds in certain sectors of the economy;
branches of departments created by regional and central branch departments of the fund in agreement with the chairman of the fund.

The Fund, its regional and central branches are legal entities, have bank accounts.

To ensure the activities of the Social Insurance Fund, a central office was created, and in regional departments (branches) - offices of the fund's bodies. The main tasks of the Social Insurance Fund are:
providing state-guaranteed benefits for temporary disability, pregnancy and childbirth, at the birth of a child, for caring for a child until he reaches the age of one and a half years, as well as reimbursement of the cost of a guaranteed list of funeral services;
health resort services for employees and their children;
participation in the development and implementation of state programs for the protection of the health of workers, measures to improve social insurance;
implementation of measures to ensure the financial stability of the fund; keeping records of insurance premiums, payments, etc.;
organization of work on training and retraining of personnel for the social insurance system.

The main sources of cash inflows to the budgets of compulsory social insurance are tax revenues (single social tax; tax levied in connection with the application of the simplified taxation system; single tax on imputed income for certain types of activities; single agricultural tax).

This fund receives insurance contributions for compulsory social insurance against industrial accidents and occupational diseases, as well as income from the placement of temporarily free funds of the fund, gratuitous receipts, interbudgetary transfers from the federal budget and other receipts (arrears, penalties and fines on contributions to the Social Insurance Fund ).

The maximum rate (2.9%) of deductions from the unified social tax to the Social Insurance Fund is applied if the accrued wages do not exceed 280 thousand rubles. for a calendar year. This is the base rate. The minimum rate of contributions to the Social Insurance Fund is applied if the amount of wages is higher than 600 thousand rubles. for a calendar year, it is equal to 11,320 rubles. (2008).

At the same time, taxpayers - individual entrepreneurs, lawyers and notaries engaged in private practice, do not pay a single social tax in part of the amount credited to the Social Insurance Fund of the Russian Federation.

The funds of the Social Insurance Fund of the Russian Federation are used only for targeted financing in accordance with the tasks that it is intended to solve. The transfer of social insurance funds to the personal accounts of the insured is not allowed.

Funds from the Social Insurance Fund are used to pay benefits for temporary disability. The temporary disability benefit is paid to the insured person for the first two days of temporary disability at the expense of the employer, and from the third day - at the expense of the fund. At the same time, the maximum amount of temporary disability benefits is limited by the standard value. In 2008, the maximum amount of maternity benefit for a full calendar month cannot exceed 23,400 rubles, the maximum amount of temporary disability benefits for a full calendar month is 17,250 rubles. The calculation of the benefit depends on the average daily earnings for the previous 12 calendar months and on the number of calendar days during which the employee was sick, as well as on the length of service. If the work experience is more than 8 years, then the payment is 100%, if from 5 to 8 years, then the payment is 80% of the average earnings, and if the experience is less than 5 years, then the payment is 60% of the average earnings. In addition to the standard options, there are exceptions for a number of people.

The average daily earnings depend on the accrued wages for the previous 12 months before the illness. This amount is divided by the number of calendar days during which a person worked and had no average earnings.

For 2008, budget revenues of the Social Insurance Fund are planned in the amount of 305.6 billion rubles, including through interbudgetary transfers received from the federal budget - in the amount of 27.2 billion rubles. and received from the budget of the Federal Compulsory Medical Insurance Fund - in the amount of 16.6 billion rubles. The fund's total budget expenditures in 2008 will amount to 323.8 billion rubles.

The projected volume of income of the fund's budget for 2009 is 346.4 billion rubles, and for 2010 - 389.9 billion rubles. -389.4 billion rubles.

The standard of the fund's working capital at the beginning of each calendar year is set at at least 25% of the average monthly expenses for the payment of benefits for compulsory social insurance, for the rehabilitation of children, payment of the cost of vouchers and other expenses.

Compulsory medical insurance funds are an integral part of the state insurance system for citizens of the Russian Federation in a market economy. Such insurance is designed to provide the population with equal opportunities to receive medical and drug assistance provided in the amounts determined by targeted programs within the framework of state social policy.

The introduction of compulsory health insurance for public health meant a transition to a mixed financing model - budget-insurance. Budget funds provide financing for the non-working population (pensioners, housewives, students, etc.), and extra-budgetary funds - for working citizens. The insurers, respectively, are the executive authorities of various levels and business entities (organizations, individual entrepreneurs), as well as lawyers and notaries engaged in private practice.

Mandatory health insurance funds are intended to accumulate financial resources for compulsory health insurance, ensure the financial stability of the state compulsory health insurance system and equalize financial resources for its implementation.

Mandatory medical insurance funds occupy a significant place in the structure of social state non-budgetary funds. They were formed in accordance with the Law of the Russian Federation dated June 28, 1991 No. 1499-1 "On the health insurance of citizens in the Russian Federation", which was introduced in full on January 1, 1993.

The financial resources of the mandatory medical insurance funds are state-owned, are not included in the budgets, other funds and are not subject to withdrawal.

The Fund spends funds to equalize the financial conditions for the activities of territorial funds of compulsory medical insurance, the implementation of targeted programs, the provision of medical assistance under compulsory insurance, including for the protection of motherhood and childhood. Structurally, the Compulsory Medical Insurance Fund consists of the federal fund and territorial compulsory medical insurance funds. The budget of compulsory health insurance funds is formed from the unified social tax and the unified tax on imputed income, income from the placement of temporarily free funds, intergovernmental transfers from the federal budget, and also as a result of gratuitous receipts.

Meanwhile, the funds of the Compulsory Medical Insurance Fund are formed mainly from deductions from mandatory payments on the unified social tax of employer organizations, individual entrepreneurs, lawyers and notaries engaged in private practice.

Contribution rates for compulsory health insurance are set separately for federal and territorial funds. If the annual salary of an employee does not exceed 280 thousand rubles, then the maximum rate is 1.1% to the federal and 2% to the territorial funds of the accrued wages. The minimum rates of deductions to the mandatory medical insurance funds are applied when the amount of earnings is more than 600 thousand rubles. for a calendar year.

For 2008, the fund's budget revenues are planned to amount to 123.2 billion rubles, including 45.6 billion rubles from interbudgetary transfers received from the federal budget. The total budget expenditures of the fund will amount to 123.2 billion rubles, including interbudgetary transfers provided to the budget of the Social Insurance Fund of the Russian Federation, equal to 16.6 billion rubles.

Annually, reports on the execution of the budgets of state non-budgetary funds of the Russian Federation for the reporting financial year are submitted to the Accounts Chamber of the Russian Federation for their external verification. A report on the execution of the budget of the territorial state non-budgetary fund is submitted to the executive body of state power of the subject of the Federation.