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1.   
The projected revenues of the Fund’s budget.

 

In accordance with the Draft Law, the projected
revenues of the Fund’s budget are approved in the following amounts:

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– for 2015 – 305665591.3 thousand rubles, including
projected income: for mandatory social insurance – 217410310.7 thousand rubles
(71.1% of the total revenue of the federal insurance fund), compulsory social
insurance against accidents at work and occupational diseases – 44443981.6
thousand rubles (14.5%), for the performance of public functions
(interbudgetary transfers) – 43811299.0 thousand rubles (14.4%)

 

– for 2016 – 346470113.2 thousand rubles, including:
250709622.0 thousand rubles (72.4%), 51240155.0 thousand rubles (14.8%) and
44520336.2 thousand rubles (12 ,8 %); 

 

– for 2017 – 389962820.5 thousand rubles, including:
288449082.9 thousand rubles (74.0%), 55823102.8 thousand rubles (14.3%) and
45690634.8 thousand rubles (11, 7%), respectively. (According to Gvozdenko AA (2016) Fundamentals of insurance. Finance
and statistics, (?. 320).

 

The Explanatory Note to the Draft Law reflects some
revenues to the revenues of the Fund’s budget. 

So, in 2015, the unified social tax will amount to
207562836.3 thousand rubles (29.0% more than it is envisaged in 2014), in 2016
– 238713519.4 thousand rubles, in 2017 – 268816946.9 thousand rubles.

 

Insurance premiums for compulsory social insurance
against industrial accidents and occupational diseases are expected to be
received in the revenues of the budget in 2015 in the amount of 4,411,904,400
rubles (101.7% of the 2014 level), in 2016 – 50933935.8 thousand rubles, in
2017 – 55530848.6 thousand rubles. (According
to Kurbangaleeva OA (2015) Insurance contributions to the Pension Fund, social
and medical insurance funds, (?.272)).

 

The receipt of taxes on the aggregate income (income
from taxpayers applying special tax regimes) to the budget of the federal
insurance fund is expected to be received in 2015-2017, respectively, in the
amount of 8678768.6 thousand rubles (23.1% more than it is envisaged in 2014),
10287627.8 thousand rubles and 12203894.7 thousand rubles. (According to Gvozdenko AA (2016) Fundamentals of insurance. Finance
and statistics, (?. 322).

 

In accordance with Appendices 5 and 6 to the Draft
Law, in which the volumes of interbudgetary transfers received from the federal
budget and the budget of the MHIF are determined, it is envisaged to receive
funds to the revenues of the federal insurance fund budget for 2015, 2016 and
2017, including from the federal budget for the performance of public functions
(without taking into account the funds to cover the deficit), respectively, in
the amount of 27211299.0 thousand rubles, 27520336.2 thousand rubles and
28690634.8 thousand rubles (excluding funds for sanatorium treatment of
certain  categories of citizens,
including travel to the place of treatment and back), of which: (According to
Kurbangaleeva OA (2015) Insurance contributions to the Pension Fund, social and
medical insurance funds, (?.272) ).

 

– payment of benefits to citizens exposed to radiation
due to radiation accidents and nuclear tests, in the amount of 35,200.0
thousand rubles, 40000.0 thousand rubles and 42600.0 thousand rubles;

 

– providing disabled people with technical means of
rehabilitation, including manufacturing and repair of prosthetic and orthopedic
products, in the amount of 8989699.0 thousand rubles, 9680090.0 thousand rubles
and 10387050.0 thousand rubles;

 

– payment of benefits for child care to citizens
exposed to radiation accidents in the amount of 948,000.0 thousand rubles,
1004970.0 thousand rubles and 1091,800.0 thousand rubles; 

 

– payment of childcare allowances until the age of one
and a half years is reached for citizens who are not subject to compulsory
social insurance, in the amount of 1,738,300.0 thousand rubles, 16795276.2
thousand rubles and 17169184.8 thousand rubles, respectively. (According to Kurbangaleeva OA (2015)
Insurance contributions to the Pension Fund, social and medical insurance
funds, (?.272)).

In addition, the federal budget will provide funds to
cover the budget deficit of the Fund in the amount of 561430.0 thousand rubles
in 2016 and 6290677.5 thousand rubles in 2017. 

 

Expenses of the budget of the Social Insurance Fund
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, social, medical), in accordance with the budgets of
these funds approved by federal laws of the subjects of the Russian Federation. (According to Social Insurance Fund
of the Russian Federation – official site http://fss.ru).

 

The draft budget of the Fund provides for an increase
in the maximum amount of the temporary disablement allowance in 2015 from
16,125 rubles to 1,750 rubles, taking into account the indexation for the
inflation rate (107.0%).  It should be
noted that in 2016 and 2017 such indexation is not foreseen.  The maximum amount of maternity benefit is
increased from 16125 rubles to 23400 rubles, based on the maximum income per
month, from which a single social tax is levied at the maximum rate. (According
to Social Insurance Fund of the Russian Federation – official site http://fss.ru).

 

It is planned to increase the maximum amount from
which the amount of a one-off insurance payment for compulsory social insurance
against accidents at work and occupational diseases in the first half of 2015
is calculated – 50,900 rubles, in the second half of 2015 – 51,800 rubles, in
2016 – 53,500 rubles, in 2017 – 56,700 rubles, whereas in 2014 this amount was
46,900 rubles. 

 

At the same time, the maximum monthly insurance
benefit due to an occupational accident and occupational disease is indexed to
the inflation rate, and 39,100 rubles for the first half of 2015, 39,840 rubles
for the second half of the year, 41,000 rubles for 2016, and 43,500 rubles in 2017,
while in 2014 it was 36,000 rubles. (According to Social Insurance Fund of the Russian
Federation – official site http://fss.ru).

 

 

2.   
Conclusion

 

The budget of the federal insurance fund for 2015 and
for the period until 2017 is tense, for the first time in the draft law it is
planned to receive funds from the federal budget to cover the budget deficit of
the federal insurance fund in 2016 and 2017, which indicates a decrease in the
autonomy of the Fund’s budget and the trend of social insurance from insurance
principles. (According to Social Insurance Fund
of the Russian Federation – official site http://fss.ru).

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