Ensuring the activities of institutions of social protection of the population PFR. Chapter I. State bodies of social protection of the population. Normative legal acts
Attestation sheet of Industrial Practice
as part of the development of the main type of professional activity
student
Specialty 40.02.01 Law and organization of social security course 4 group P-467
Place of practice
Internship dates from 03/23/2017 By 03/29/2017
Watch volume: 36h.
| Competency Code | Type and scope of work performed by the student during the internship | Mastering level (“high”, “medium”, “low”) | |
| PC 2.1 Maintain databases of recipients of pensions, allowances, compensations and other social payments, as well as services and benefits up to date. | Familiarization with the organizational structure of the territorial body of the Pension Fund of the Russian Federation, working hours, internal labor regulations, regulatory legal acts regulating the activities of the territorial body of the Pension Fund of the Russian Federation, job descriptions of employees, with work planning. | ||
| PC 2.2 Identify persons in need of social protection and record them using information and computer technologies. | Registration of citizens in need of social assistance and protection. | ||
| PC 2.3 Organize and coordinate social work with individuals, categories of citizens and families in need of social support and protection. | Registration and formation of cases of recipients of social benefits. |
The result (level) of the development of professional competencies during the internship _____________________________________________________________ (“high”, “medium”, “low”)
PC 2.1, 2.2, 2.3 within the framework of educational practice formed/not formed
/emphasize/
Employer /______________/ L.N. Gailar/
Practice leader /______________/ N.V. Dragunova/
TASK FOR PM.02 INTERNSHIP
PM.02. Organizational support of the activities of institutions of social protection of the population and bodies of the Pension Fund of the Russian Federation
Group P-467
Speciality 40.02.01 Law and organization of social security
EXERCISE
For educational practice
student (student) Rumyantseva Anastasia Alexandrovna (name in full)
On the basis of the order dated ______________ No. ________________________
Place of training practice
Branch No. 6 of the GU-Moscow RO FSS RF
Internship period:
With " 23 » March 2017 By " 29 » March 2017
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Individual task
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Date of issue of the assignment 22 » March 2017.
College Practice Leader
Dragunova N.V. _______________
(FULL NAME) (signature)
Rumyantseva A.A. ________________
(FULL NAME) (signature)
Characteristics for the student
________________Rumyantseva Anastasia Alexandrovna ____________
(full name of the student)
passed educational (industrial) practice
V __________________________________________________________________
name of the organization (enterprise)
During the course of educational (industrial) practice
__________________________________________________________________
(full name of the student)
Studied (a) questions _________________________________________________________
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The students acquired the following knowledge and practical skills:
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The student showed (a) special business qualities: __________________________________________________________________
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Received professional skills in the process of theoretical and practical training courses in the direction of __________________________________________________________________
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testify to _______________________ the level of readiness of the student to work in the field of ____________________________________
The practical significance of the findings in practice __________________________________________________________________
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Educational (industrial) practice can be assessed on
_________________
Practice leader
from the organization Chief Specialist
Administration Department
insurance premiums
(job title)
Gaidar Lyudmila Nikolaevna
Place of printing
DIARY
INTERNSHIP
| date | Structural division of the organization | Brief summary of the work performed | Signature of the head of practice from the organization |
| 23.03.2017 | Conducting office work in accordance with the nomenclature of the affairs of the department; | ||
| 24.03.2017 | Department of administration of insurance premiums | ||
| 26.03.2017 | Department of administration of insurance premiums | Maintaining and monitoring the databases of the EIIS "SOTSSTRAKH"; | |
| 27.03.2017 | Administration Department | Acceptance of documents confirming the main type of economic activity and the establishment of tariffs for insurance premiums for compulsory social insurance against industrial accidents and occupational diseases; | |
| 28.03.2017 | Department of administration of insurance premiums | Preparation of draft official letters to the requests of the insured persons | |
| 29.03.2017 | Department of administration of insurance premiums | Maintaining and monitoring databases "YURIST", submitting a report to the head of the practice. |
Beginning of practice 23 » Martha 2017 G.
End of practice 29 » Martha 2017 G.
Student's signature__________________
Practice leader from the organization
___________ ____________
(signature) (full name)
Department of Education of the city of Moscow
State budgetary professional educational institution
Cities of Moscow "Sparrow Hills"
"MOSCOW COLLEGE OF PROFESSIONAL TECHNOLOGIES"
Specialty 40.02.01 Law and organization of social security
REPORT
INTERNATIONAL PRACTICE
Module PM.02. Organizational support of the activities of institutions of social protection of the population and bodies of the Pension Fund of the Russian Federation
Completed by the student group P-467 Rumyantseva Anastasia Aleksandrovna
Practice leader from the organization: Chief Specialist of the Insurance Premiums Administration Department Lyudmila Nikolaevna Gaidar
(Position, full name)
College Practice Manager: teacher of legal disciplines Dragunova Natalia Valerievna
(Position, full name)
District (city) bodies of social protection of the population are municipal governments in the structure of the administration of the district, city. They are subordinate to both the administration of the district, city, and the bodies of social protection of the population of the region, territory.
The department of social protection of the population of a district or city and the institutions of the system of social protection of the population subordinate to it ensure the implementation of state policy in the field of pension provision; labor and labor relations; social guarantees and social support for elderly and disabled citizens, families, motherhood and childhood, development of a system of social services for the population.
Management is created, reorganized and liquidated by the decision of local governments. Management in its activities is guided by the laws of the Russian Federation, decrees and orders of the President of the Russian Federation, resolutions and orders of the Government of the Russian Federation and the territory, region, head of the administration of the region and city or district, orders and instructions, decisions of the higher body of social protection of the population of the region, region and others regulations.
In its structure, the Department of Social Protection of the Population has: subdivisions:
Pension Department;
- department of labor and social affairs.
Subordinate institutions:
Center for social assistance to families and children;
- Social rehabilitation center for minor children;
- social services;
- social hotel, etc.
The main tasks and functions of the Department of Social Protection of the Population of the city or district are carried out in accordance with the "Regulations on the Department of Social Protection of the Population", which is approved by the head of the administration of the city or district.
The Department of Social Protection of the Population of the City Administration (hereinafter referred to as the Department) is a municipal governing body within the structure of the City Administration and is subordinate in its activities to both the City Administration and the Department for Social Protection of the Population of the Territory Administration.
Let's consider how the Department of Social Protection of the Population functions on the example of the city of Armavir:
1. The Department and its subordinate institutions of the system of social protection of the population ensure the implementation of state policy in the field of pensions, labor and labor relations; social guarantees and social support for elderly and disabled citizens, families, motherhood and childhood, development of a system of social services for the population.
2. The Department carries out its activities in cooperation with local governments, state non-budgetary funds, savings banks, communication centers, enterprises, institutions, organizations, public associations, citizens. The Department in its activities is guided by the laws of the Russian Federation, decrees and orders of the President of the Russian Federation, resolutions and orders of the Government of the Russian Federation and the Krasnodar Territory, the head of the administration of the Territory and the city, acts of the Legislative Assembly of the Territory, orders, instructions, resolutions of the higher body of social protection of the population of the Territory and others regulations.
3. Management is created, reorganized and liquidated by the decision of local governments.
4. Management is on the budget of the city.
5. The Department is a legal entity, has an independent balance sheet, its own current account, official seal, stamps, letterheads, has the right to operational management of separate property and is liable for its obligations with this property, can acquire and exercise property and non-property rights on its own behalf, bear obligations , be a plaintiff and defendant in court.
6. Management structure:
Divisions:
Pension Department;
- department for labor and social issues;
- centralized accounting.
Subordinate institutions:
Center for social assistance to families and children;
- Social rehabilitation center for minors;
- social service;
- social hotel;
- Center under construction "Hope".
The main tasks of the Department of Social Protection of the Population:
1. Participation in the development of forecasts for the socio-economic development of the city.
2. Development on the basis of forecasting social processes and implementation of urban programs for the social support of the disabled, the elderly, families with children and low-income groups of the population.
3. Development of measures aimed at the implementation of the legislation of the Russian Federation in the field of social protection of the population.
4. Organization of social support for families, motherhood and childhood, senior citizens, veterans, people in extreme situations.
5. Ensuring the implementation of state policy in the field of pensions, the implementation of pension reform.
6. Protection of the rights of citizens, their interests, state guarantees provided for by the current legislation.
7. Implementation of measures for the practical implementation of state policy in the social and labor sphere.
8. Development of a system of social partnership and contractual regulation of labor relations.
9. Coordination of issues of protection and working conditions.
Functions of the Department of Social Protection of the Population:
In the field of pensions:
Ensures the correct and timely appointment, recalculation and payment of pensions, allowances and other compensation payments in accordance with applicable law;
- exercises control over the spending of funds intended for pension provision;
- receives citizens, representatives of enterprises, institutions and public organizations on issues of pension legislation, provides necessary consultations, provides legal assistance in the preparation of documents;
- considers complaints, applications and proposals of citizens and organizations on issues of pension provision and prepares responses to them; analyzes the causes of complaints and applications and takes measures to eliminate them; br> - leads the codification of pension legislation; - generates and sends payment documents to the city center of the federal postal service and Sberbank branches, generates and sends postal orders, makes monthly settlements with the communication center;
- monthly processes executive machinegrams and lists of Sberbank, prepares appropriate reports based on the results for submission to a higher social protection authority;
- maintains all statistical and accounting reports on the assigned and paid amounts of pensions, draws up applications for the allocation of funds for payment, makes mass recalculations of pensions and replaces payment documentation;
- keeps records of overpayments, develops measures for their repayment;
- ensures the accumulation and storage of information on a PC, develops and implements new software, organizes the acceptance and operation of new versions of programs, their installation;
- organizes documentary checks of communication enterprises, savings banks on the issues of targeted spending of funds, timely and correct payment of pensions, benefits, compensations;
- manages funds, appropriations for the payment of pensions, allowances, compensations, followed by reporting on all sources of funding to the Department for Social Protection of the Population of the Territory Administration, the treasury and local financial authorities;
- interacts with the Department for Social Protection of the Population of the Administration of the Territory, the city finance department, the treasury, social insurance and other services in matters of financing.
In the field of social services:
Taking into account the socio-demographic characteristics of the city and the needs of various categories and groups of the population, makes proposals for the creation of municipal institutions of social service and social assistance for the disabled, the elderly, low-income families and children left without parental care as legal entities;
- draws up documents for the placement of elderly citizens, the disabled, disabled children in the relevant state boarding houses;
- provides assistance to ensure social protection of citizens who find themselves in extreme situations, including persons without a fixed place of residence and occupation, refugees, internally displaced persons;
- coordinates the activities of social service institutions located in the city, and provides them with organizational and methodological assistance;
- Conducts reception of citizens on issues of social protection of the population.
In the field of rehabilitation of the disabled:
Carries out the implementation of programs for the social support of the disabled;
- draws up documents for providing disabled people with special vehicles;
- assists public associations of disabled people in their activities, in matters of improving the social status of disabled people, internationalist soldiers and veterans;
- makes proposals for the creation and improvement of the activities of institutions for medical, social and professional rehabilitation of the disabled.
In the field of social support for the elderly, veterans and other categories of citizens:
Carries out, within its competence, the development and implementation of city programs to improve the situation of elderly citizens and veterans;
- carries out, within its competence, control over the implementation of social guarantees established for senior citizens and veterans and other privileged categories of citizens by the current legislation;
- coordinates the work of public organizations in improving the social situation of war veterans, internationalist soldiers, labor veterans, citizens affected by the disaster at the Chernobyl nuclear power plant, former underage prisoners of fascist camps and other categories of citizens in need of social support;
- provides citizens with documents giving the right to use benefits;
- provides sanatorium-resort vouchers to preferential categories of citizens and controls their use;
- makes compensation payments to preferential categories of citizens, provided for by the legislation of the Russian Federation.
In the field of social support for the family, motherhood, fatherhood and childhood:
Carries out the implementation of regional and city programs to improve the situation of the family, women and children, aimed primarily at providing support to those most in need of it;
- carries out, within its competence, control over the implementation of social guarantees established for the family, women and children by the current legislation;
- assigns and pays monthly allowances for children;
- implements measures aimed at creating conditions for social adaptation and integration into society of children with disabilities;
- provides social support to graduates of boarding schools who do not have parents or are left without care, at the initial stage of their independent life;
- provides, together with executive authorities, non-governmental organizations and associations, recreation and rehabilitation of children during school holidays.
In the field of labor and labor protection:
Carries out control over the implementation of state policy in the field of labor, labor relations;
- takes measures to increase the role of tariff agreements, collective agreements, organizes work on the conclusion of collective agreements at enterprises and organizations of the city;
- carries out notification registration of collective agreements;
- monitors compliance with the labor legislation of the Russian Federation at enterprises and organizations of the city of all forms of ownership;
- coordinates the work on the preparation and conclusion of the "Social Partnership Agreement" between the city administration, trade unions and commodity producers;
- analyzes the wages prevailing in the city, monitors the level of minimum and maximum wages at enterprises;
- takes part in the work of conflict commissions for the settlement of labor conflicts that have arisen at the enterprises of the city;
- in order to determine the standard of living of the population, it calculates the subsistence minimum for various socio-demographic groups of the population according to a single methodology;
- analyzes the demographic situation in the city;
- organizes work within its competence to implement a unified state policy in the field of protection and improvement of working conditions;
- develops city programs for the protection and improvement of working conditions;
- analyzes the state of conditions and labor protection in the city;
- carries out work to create healthy and safe working conditions at work, prevent accidents and occupational diseases at enterprises, organizations and institutions of the city;
- carries out work to ensure the interaction of the city administration with state bodies of supervision and control on issues of protection and working conditions;
- provides methodological guidance to the labor protection service of enterprises and organizations of the city.
Organization of the activities of the Department of Social Protection of the Population:
1. Management through the media advises the population on issues of social protection and labor relations. Interacts with the services of the Department for Social Protection of the Population of the Administration of the Territory.
2. The Department exercises control over the quality and efficient work of subordinate institutions of social protection, as well as control over their financial and economic activities.
3. The department is headed by the head, who is appointed and dismissed by the head of the city in agreement with the Department for Social Protection of the Population of the Territory Administration. The head is personally responsible for the performance of the tasks assigned to the Department and the implementation of its functions.
4. The head of the Department distributes duties among the deputy heads of the Department, directs the activities of the Department on the principles of unity of command, coordinates and controls the activities of institutions subordinate to him within his competence, issues orders, instructions and instructions that are binding on all employees of the Department and institutions subordinate to it.
The head of the Department approves the staffing table of subordinate institutions that are not legal entities within the established wage fund and the number of its employees, as well as the cost estimate for its maintenance within the funds allocated from the city budget, approves the regulations on the structural divisions of the Department, as well as the charter provisions of institutions subordinated to the Office; submits proposals for the appointment and dismissal of employees of the Administration's apparatus and heads of subordinate institutions, imposes disciplinary sanctions on employees of the apparatus, provides, in accordance with the established procedure, especially distinguished employees for conferment of honorary titles and awards.
Editor Sergei Petrovich Lapin
Editor Antonina Andreevna Chistova
Corrector Sergei Petrovich Lapin
© V. P. Shcheglov, 2017
ISBN 978-5-4474-3103-7
Created with the intelligent publishing system Ridero
Topic 1
General concept of social protection and social security
Plan
1) The concept of social protection;
2) The concept of social security
3) Public relations related to social security.
1) The concept of social protection
There are no well-formed concepts of social protection and social security in Russian legislation. Therefore, it is first necessary to determine the content of these concepts, which will allow us to correctly represent the social security system and its essence.
The combination of the concepts of "social" and "protection" suggests that social protection is understood as a complex of various measures by which a person "defends" from the adverse effects of the outside world. Russia, as a social state, must take all possible measures to create favorable conditions for the life of its citizens, i.e. create a favorable environment. The concept of "human environment" includes:
1) Ensuring the employment of citizens;
2) Creation of normal working conditions;
3) Decent wages;
4) Providing comfortable housing;
5) Creation of a favorable economic environment;
6) Provision of healthy nutrition;
7) Access to education and cultural values;
8) Health protection;
9) Preservation of private property;
10) Providing citizens with social support in the event of adverse life circumstances.
Article 7 of the Constitution tells us that the purpose of social protection is guaranteed labor protection, the health of citizens, the minimum wage (minimum wage), the support of motherhood and childhood, the disabled and the elderly, the payment of pensions and benefits, and the provision of other social guarantees.
With regard to the current situation in Russia, a generalized definition of social protection can be formed as follows: social protection is a set of economic, legal and organizational measures that the state addresses to able-bodied and disabled citizens who find themselves in a difficult life situation that they cannot overcome on their own, and aimed on their material support, providing them with all kinds of assistance, and support at a level that must meet the requirements of a decent life.
Social protection of the population is a complex of various social relations:
– Labor;
– Housing;
– Educational;
– Environmental;
– On health protection;
– Family;
- Social Security.
The concept of "social security" is an integral part of the concept of "social protection", i.e.
"social protection" is a broader concept than "social security".
2) The concept of social security and its structure
The modern literature contains the following definition of the concept of "social security".
Social security is a form of state social policy aimed at providing material support to categories of citizens defined by law from the federal budget and special off-budget funds in the event of events recognized by the state as socially significant.
Social security has a number of features by which security is recognized as social:
1 sign: special social relations arising in the social sphere. They are formed between citizens and the relevant competent authorities in the following cases:
1) When citizens reach a certain age, due to illness, disability, loss of a breadwinner, raising children, unemployment, etc.
Such relations arise with the above subjects in these cases are called material relations. In the course of their implementation, the citizen is provided with material goods with the help of which they satisfy their individual needs. Provision of the named benefit to a citizen in cash or in kind - in the form of pensions, benefits, social services.
Sign 2: in accordance with this sign, social security is that it is carried out at the expense of various financial sources.
The main financial source is the state budget. The second most important source is off-budget state funds. 3rd are the budgets of the constituent entities of the Russian Federation (Russian Federation) and municipal budgets.
Sources of receipt of funds in the federal, regional and municipal budgets - taxes and fees.
Sources of funds for off-budget insurance funds are insurance premiums and subsidies from the budget.
Funds from federal budgets, budgets of subjects and municipal budgets are spent on social security:
1) Citizens performing important state functions (military personnel, law enforcement officers, civil servants);
2) Citizens who have merits before the state or suffered through the fault of the state (participants and veterans of the Second World War (Great Patriotic War), blockade survivors, awarded orders and medals, Chernobyl victims, etc.);
3) Disabled citizens and families (children, orphans, disabled people, low-income, large and foster families).
Funds from off-budget insurance funds are spent depending on the specialization of the fund. These funds are: Pension Fund (PF, PFR, RF PF, Pension Fund of the Russian Federation), Social Insurance Fund (FSS), Compulsory Medical Insurance Fund (FOMS).
Funds from these funds are directed to:
– Pension Fund (PF) – payment of pensions;
– Allowance for the burial of deceased pensioners;
Social Insurance Fund (FSS) - for benefits, sanatorium treatment, keeping children in health camps;
Compulsory Medical Insurance Fund (FOMS) - for the provision of free medical care and treatment.
3 sign; special subject composition, i.e. circle of persons to be protected. It includes: children, women, pensioners, the disabled, the unemployed, large families, foster families.
4 sign: its warranty. It means that the state legislatively, organizationally and economically provides all types of social security with the necessary funds.
Sign 5: in accordance with this sign, various types of social security (social security) are provided only upon the occurrence of the relevant circumstances specified in the law.
6 sign: the purpose of its provision. The main goal of each type of social security (social security) is to equalize the social status of certain categories of citizens with the rest of society.
3) Public relations related to social security
The totality (listed in clause 2 of Theme No. 1) of signs indicates the existence of several groups of social relations related to social security, which have their own characteristics.
The 1st group of features is the relationship for the direct provision of appropriate types of social security to citizens at the expense of special funds allocated for these purposes. In the course of the functioning of these relations, the realization of the rights of citizens to pensions, benefits, compensation payments, social services, medical care, benefits, social assistance takes place. The legal norms governing relations for the provision of the listed types of social security in the aggregate constitute the social security law (PSL).
The 2nd group of features - relations on the formation of financial resources aimed at social security. The participants in these relations are the competent state bodies, authorized organizations, employers, and in some cases the citizens themselves. These relations are regulated by the norms of financial law.
3rd group of features - relations, on the organization of social security management. These organizational relations in the field of social security arise between the competent authorities and organizations, and are regulated by the norms of administrative law.
Theme 2
The concept of social security management
Plan:
1) The concept of management;
2) General management of social security;
3) Operational management of social security.
1) The concept of control
In the common sense, "management" has several meanings:
a) the activities of the authorities;
b) A large subdivision of some institution, a large administrative institution;
c) manage.
The term "manage" means:
a) direct the course of movement of someone, something;
b) To direct, direct the activity, actions of someone, something.
Therefore, management is a purposeful impact on someone, for example, on people, or on something, for example, on the human environment.
Distinguish between the management of the state, the city, the sphere of social life of society (for example, health care, education, social security). On the basis of ownership, there is state, municipal, and private management. All these differences in management are also characteristic of the social security system.
Such concepts as administration, administrative power, administrative activity are inextricably linked with management. The Latin word "administration" literally means - management, management.
Administration refers to government agencies that manage and supervise the staff of an institution. In other words, to administer means to manage, manage.
Management and administration are synonyms. They mean management, leadership of people. The governing bodies are usually referred to as the administration.
In practice, there are several types of administration:
a) the administration of an international organization;
b) Federal administration;
c) Administration of a constituent entity of the Russian Federation;
c) Municipal administrations;
d) Administration of an enterprise, institution, organization.
2) General management of social security
The general management of social security in our country is carried out by the state federal administration, and the main federal administration is the Government of the Russian Federation. As the main federal executive body, the Government is endowed with broad powers in all areas of the country's life. It is responsible for ensuring the rights and freedoms of citizens, the state of the economy, the implementation of social policy, ensuring the security of society and the state, the state of international communications in the Russian Federation.
Within its powers, the Government organizes the implementation of the Constitution, laws, Presidential Decrees, international treaties, controls the activities of the executive bodies of the constituent entities of the Russian Federation, etc. The Government directs the work of federal ministries and other executive federal authorities, and the number of powers of the federal Government in the social sphere includes conducting unified state social policy and the implementation of the constitutional rights of citizens in the field of social security.
The Government is entrusted with taking measures to realize the rights of citizens, protect health, solve problems of the family, motherhood and childhood, and ensure sanitary and epidemiological well-being in the country.
The Federal Government issues Decrees and Orders. Acts of a normative nature are issued in the form of Resolutions, and Acts on operational and other current issues are issued in the form of Orders.
The government ensures the implementation of a unified state policy in the field of education, healthcare, social security, etc. Simultaneously with general social issues, the Government also solves specific issues of supporting the least socially protected groups of the population: the poor, the unemployed, refugees, etc. Directly with issues related to the sphere of social 2 Ministries of the Government are engaged in provision - the Ministry of Labor and Social Protection, the Ministry of Health.
3) Operational management of social security
Operational - directly practically carrying out something. The operational management of social security depends on which form of social security it belongs to.
If social security is carried out in the form of Compulsory Social Insurance (OSS), operational management is carried out by off-budget state insurance funds and their subdivisions in subjects and localities, (
1) Pension Fund of Russia (PFR);
2) Social Insurance Fund (FSS);
3) Compulsory Medical Insurance Fund (FOMS):
a) Federal Compulsory Medical Insurance Fund (FFOMS);
b) Territorial Compulsory Medical Insurance Fund (TFOMS).
These bodies carry out the following types of operational activities:
– Determine the circle of persons subject to social insurance and entitled to insurance coverage;
– Determine the terms of appointment and the amount of insurance coverage;
– Establish insurance premium rates for specific types of compulsory social insurance (OSS);
- Determine the basis for calculating insurance premiums;
– Develop the procedure for the formation of their budgets and the procedure for their implementation; etc.
If operational social security is carried out at the expense of appropriations from the federal budget, then management is carried out by state executive authorities and bodies subordinate to them, these include:
1) Ministry of Labor and Social Protection;
2) Ministry of Health;
3) Ministry of Education and Science;
4) Ministry of Defense;
5) Ministry of Internal Affairs (MVD) and their subordinate bodies.
On the ground, the operational management of social security is carried out by the bodies of social protection of the population (OSZN) - the department of social protection of the population, the Committee for Social Policy, the center of social services, etc.
The following types of operational management are under the jurisdiction of these bodies:
– Development of social protection programs for the population;
– Study of the socio-economic situation of certain groups of the population;
– Organization of appointment of payment of benefits, compensations;
– Social services for the elderly, disabled;
– Organization of sanatorium treatment for privileged categories of citizens, etc.
Theme 3
Legal implementation of social security
Plan:
1) Organization of rule-making in the field of social security
2) Organization of law enforcement in the field of social security;
3) Interpretation of social security law.
1) Organization of rule-making in the field of social security
Implementation is a rather capacious, complex concept. It includes the entire process of emergence, formation and functioning of social security relations. The implementation of social security is understood as the procedure for applying legal, economic, organizational measures to solve the problems that social security faces. (Since most of the topics of the Interdisciplinary Course (IDC) will be devoted to economic and organizational measures, in this topic we will consider the legal implementation of social security).
The main legal (legal) means of implementing social security include: rule-making, law enforcement, interpretation of the norms of social security law.
Rule-making is the main way of influencing public relations on social security. Rulemaking is the process of developing and adopting certain regulatory legal acts (NLA) on social security, for example, on pensions, benefits, social services, benefits, etc.
The regulatory process consists of several successive stages:
1) Legislative initiative;
2) Decision on the need to issue an act;
3) Development of a draft act;
4) Consideration of the draft act;
5) Adoption of the act;
6) Bringing the act to its addressee.
Let's take a quick look at each stage of the process.
1.1) Stage of legislative initiative. Means that here we are talking about the primary official action of the competent subject. He makes a proposal to issue a normative legal act (NLA) or proposes an already prepared draft act. The circle of entities with the right of legislative initiative is strictly defined by law.;
2.1) The decision on the need to issue an act., The decision of the competent authority on the need to issue an act, develop its draft, is documented and included in the plan of legislative work.;
3.1) Development of a draft act. Development of a draft act and its preliminary discussion. This stage may consist of one procedure:
– Only the development of a draft act or 2 procedures:
– Development of a draft act and its preliminary discussion. The number of procedures depends on the importance of the project.
4.1) Consideration of the draft act. Consideration of the draft act in the body that, according to its competence, can adopt it.;
5.1) Acceptance of the act.
6.1) Bringing the act to the addressee. Bringing the content of the adopted act to its addressees by publishing it.
Rulemaking can be expressed in the adoption of certain acts, for example, in the form of a single regulatory legal act (NLA). It contains separate legal provisions. An example of such an act is the Federal Law (FZ) of December 21, 1996 No. (December 12, 1996) No. 159-FZ "On additional guarantees of social protection of orphans and children left without parental care." Another example is the adoption of a systematized act containing certain groups of norms. Such acts are the foundations of the legislation of the Russian Federation:
– Federal Law (FZ) FZ “On the Fundamentals of Health of Citizens in the Russian Federation” (1993);
– Federal Law (FZ) FZ “On State Benefits to Citizens with Children” (1995);
– Federal Law (FZ) FZ “On the Fundamentals of Social Insurance” (1992), etc.
A wide range of law-making bodies has the right to issue normative legal acts (NLA). These include: the Federal Assembly, the President of the Russian Federation, the Government of the Russian Federation, Federal Ministries, Departments, services, authorities of the constituent entities of the Russian Federation, local self-government authorities (LSG). Off-budget social insurance funds are also endowed with norm-setting functions. Depending on the level of the state body and its position in the system of bodies, they adopt the relevant regulatory legal acts (NLA) - laws, resolutions, orders, instructions, instructions, regulations, etc.
2) Organization of law enforcement in the field of social security
Law enforcement is the solution of a specific case in a specific life situation, in other words, the “application” of the law, legal norms to specific individuals, to specific life circumstances. Law enforcement of normative legal acts (NLA) is carried out by the competent authorities and officials only within the framework of the powers granted to them. Application of social security law (PSL) - organizing activities of the competent authorities, officials. The goal is to ensure that the recipients of legal norms realize their rights and obligations in relation to social security, as well as to provide guarantees of control over this process.
There are several stages of law enforcement activity.
Stage 1 - establishing the actual circumstances of a particular case. At this stage, the actual circumstances of the case are investigated, i.e. documents, testimonies, etc. For example, a citizen applied for an old-age labor pension. The pension authority checks whether he has Russian citizenship, age, length of service, earnings, payment of insurance premiums and other circumstances. Without clarification of all the facts, a normal resolution of the pension issue is impossible. The range of circumstances necessary to establish a right is clearly set out in the regulatory legal acts (NLA) on social security.
The result of the 1st stage of the law enforcement process should be the achievement of actual objective truth. To achieve the truth during this stage, legislation pays special attention to proof, which is documented. The Ministry of Labor and Social Protection has developed a List of Documents Necessary for Establishing a Labor Pension and a State Pension Pension. In this list, for each type of pension, the necessary documents proving the factual truth are named.
Stage 2 of law enforcement activity - establishing the legal basis of the case, i.e. to select the necessary legal norm. This stage includes a series of sequential actions:
1) Finding a specific norm to be applied;
2) Checking the correctness of the text that contains the required norm;
3) Verification of the authenticity of the norm, its action in time, space and circle of persons;
4) Explanation of the content of the norm.
Thus, at this stage, the legal qualification of the merits of the case is carried out.
Stage 3 of law enforcement activity - the decision of the case, on the merits. This means that the adoption on a particular issue of social security of a person, the relevant law enforcement act. It is understood as an individually-defined act performed by the competent authority on a specific legal act. These acts give rise to specific legal consequences for the participants in legal relations on social security. For example, a citizen's right to a pension arises only after the pension authority makes a written decision on the appointment, amount and date of payment of pensions. This decision is an individually defined act for a citizen.
Department of Education of the City of Moscow
State budget educational institution
secondary vocational education
Moscow State College of Technology and Law
WORKING PROGRAMM
professional module PM.02
specialty code 030912 "Law and organization of social security"
Moscow 2013
Signature Full name Signature Full name
_________________________________________________
Full name, academic degree, title, position, name of GBOU SPO
Reviewer:______________________________________________
Full name, academic degree, title, position, name of GBOU SPO
1. passport of the WORKING PROGRAM
PROFESSIONAL MODULE
Organizational support of the activities of institutions of social protection of the population and bodies of the Pension Fund of the Russian Federation
1.1. Scope of the sample program
An exemplary program of a professional module (hereinafter referred to as an exemplary program) - is part of an exemplary basic professional educational program in the specialty of SVE in accordance with the Federal State Educational Standard in the specialty of SVE 030912 Law and organization of social security(basic training) in terms of mastering the following professional competencies (PC):
1. Maintain databases of recipients of pensions, allowances, compensations and other social payments, as well as services and benefits up to date.
2. Identify persons in need of social protection and record them using information and computer technologies.
3. Organize and coordinate social work with individuals, categories of citizens and families in need of social support and protection.
A lawyer must have general competencies, including the ability (based on basic training)
OK.1. Understand the essence and social significance of your future profession, show a steady interest in it.
OK.2. Organize their own activities, determine methods for solving professional problems, evaluate their effectiveness and quality.
OK.3. Make decisions in standard and non-standard situations and bear responsibility for them.
OK.4. Search, analyze and evaluate information necessary for setting and solving professional problems, professional and personal development
OK.6. Work in a team and team, interact with management, colleagues and social partners.
OK.7. Take responsibility for the work of team members (subordinates), the result of completing tasks.
OK.8. Independently determine the tasks of professional and personal development, engage in self-education, consciously plan advanced training.
OK.9. Navigate in conditions of frequent change of technologies of professional activity.
OK.12. Comply with business ethics, culture and psychological foundations of communication, norms and rules of conduct.
OK.13. Be intolerant of corrupt behavior.
A lawyer must have professional competencies corresponding to the main types of professional activity (basic training)
PC 2.1. Maintain databases of recipients of pensions, allowances, compensations and other social payments, as well as services and benefits up to date.
PC 2.2. Identify persons in need of social protection and carry out their registration using information and computer technologies.
PC 2.3. Organize and coordinate social work with individuals, categories of citizens and families in need of social support and protection.
1.2. Goals and objectives of the professional module - requirements for the results of mastering the professional module:
In order to master the specified professional module and the corresponding professional competencies, the student in the course of mastering the professional module must:
have practical experience:
Maintaining an up-to-date database of recipients of pensions, allowances, compensations, services, benefits and other social payments using computer technology;
Identification and registration of persons in need of social protection;
Organization and coordination of social work with individuals, families and categories of citizens in need of social support and protection using computer and telecommunication technologies;
Consulting citizens and representatives of legal entities on issues of pension provision and social protection of the population using computer and telecommunication technologies;
Participation in the organizational and managerial work of structural subdivisions of bodies and institutions of social protection of the population, bodies of the Pension Fund of the Russian Federation;
be able to:
Maintain up to date databases of recipients of pensions, allowances, compensations, services and other social payments using computer technology;
Identify and register persons in need of social protection;
Participate in the organizational and managerial work of structural subdivisions of bodies and institutions of social protection of the population, bodies of the Pension Fund of the Russian Federation;
Interact in the process of working with executive authorities, organizations, institutions, public organizations;
Collect and analyze information for statistical and other reporting;
To identify persons in need of measures of state social support and assistance from the database using computer technology;
Make decisions on the establishment of guardianship and guardianship;
To exercise control and accounting for adopted children, children taken under guardianship and guardianship, transferred for upbringing to a foster family;
Direct complex or controversial cases on pension issues, on issues of providing social assistance to superior persons in the order of subordination;
To delimit the competence of the bodies of social protection of the population, the Pension Fund of the Russian Federation, to determine their subordination, the procedure for functioning;
Apply the techniques of business communication and the rules of the culture of behavior in professional activities;
Follow ethical rules, norms and principles in professional activities.
know:
Regulatory legal acts of the federal, regional, municipal levels, local regulations of organizations regulating the organization of the work of the bodies of the Pension Fund of the Russian Federation and social protection of the population;
The system of state bodies and institutions of social protection of the population, bodies of the Pension Fund of the Russian Federation;
Organizational and managerial functions of employees of bodies and institutions of social protection of the population, bodies of the Pension Fund of the Russian Federation;
Advanced forms of labor organization, information and communication technologies used in the bodies of the Pension Fund of the Russian Federation, bodies and institutions of social protection of the population;
The procedure for referring complex or controversial cases on pension issues and issues of providing social assistance to superior persons in the order of subordination;
The procedure for maintaining a database of recipients of pensions, benefits, compensations and other social payments, the provision of services;
Document flow in the system of bodies and institutions of social protection of the population, bodies of the Pension Fund of the Russian Federation;
Federal, regional, municipal programs in the field of social protection of the population and their resource provision;
Code of professional ethics for a specialist of bodies and institutions of social protection of the population, bodies of the Pension Fund of the Russian Federation
1.3. Using the hours of the variable part of the OPOP
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№p\p |
Additional professional competencies |
Additional knowledge, skills, practical experience |
№, topic name |
Qty hours |
Rationale for inclusion in the work program |
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Expansion and deepening of knowledge, skills of students, formed within the framework of the PM in accordance with the Federal State Educational Standard, in order to ensure the competitiveness of the graduate |
1.4. Number of hours to master the professional module program:
Total 450 hours, including:
maximum student workload 342 hours including:
obligatory classroom teaching load of the student 228 hours;
student's independent work 114 hours; industrial practice in the specialty profile 108 hours.
2. results of mastering the PROFESSIONAL MODULE
The result of mastering the professional module is the mastery of students with professional (PC) and general (OK) competencies:
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Name of learning outcome |
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Maintain databases of recipients of pensions, allowances, compensations and other social payments, as well as services and benefits up to date. |
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Identify persons in need of social protection and carry out their registration using information and computer technologies. |
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Organize and coordinate social work with individuals, categories of citizens and families in need of social support and protection. |
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Understand the essence and social significance of your future profession, show a steady interest in it. |
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Organize their own activities, choose standard methods and methods for performing professional tasks, evaluate their effectiveness and quality. |
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Make decisions in standard and non-standard situations and bear responsibility for them. |
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To search for and use the information necessary for the effective implementation of professional tasks, professional and personal development. |
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Work in a team and team, communicate effectively with colleagues, management, consumers. |
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Take responsibility for the work of team members (subordinates), the result of completing tasks. |
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Independently determine the tasks of professional and personal development, engage in self-education, consciously plan advanced training. |
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Navigate in a constantly changing legal environment. |
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Observe business etiquette, culture and psychological foundations of communication, norms and rules of conduct. |
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Be intolerant of corrupt behavior. |
STRUCTURE and content of the professional module
PM.02 Organization of ensuring the activities of social protection institutions
3.1. Thematic plan of the professional module
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professional competencies |
Names of sections of the professional module |
Total hours |
The amount of time allotted for the development of an interdisciplinary course (courses) |
Practice |
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Mandatory classroom workload of a student |
Independent work of the student |
educational, hours |
Production (according to the specialty profile),** |
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Total, hours |
including laboratory work and practical exercises, hours |
hours |
Total, hours |
including term paper (project), hours |
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PC 1.1-PC 1.6 |
MDK.02.01. Organization of work of bodies and institutions of social protection of the population, bodies of the Pension Fund of the Russian Federation (PFR) |
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PC 2.1., 2.3. |
MDK.02.02 Organization of support for the activities of institutions of social security bodies |
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Industrial practice, (according to the profile of the specialty), hours |
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Total: |
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3.2. The content of training on the professional module (PM)
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Name of sections of the professional module (PM), interdisciplinary courses (IDC) and topics |
Watch volume |
Level of development |
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MDK 02.01. Organization of work of bodies and institutions of social protection of the population, bodies of the Pension Fund of the Russian Federation (PFR) |
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Section 1. Organization of the system of bodies and institutions of social protection of the population, bodies of the Pension Fund of the Russian Federation (PFR) |
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Topic 1. 1. Introduction to the discipline |
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Characteristics of international legislation on social protection of the population |
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General characteristics of the federal legislation on social support for various categories of citizens (the elderly and the disabled, families, children who find themselves in TJS, etc.) |
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Topic 1. 2. Social protection of the population as a state system |
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Completion of a professional task |
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Topic 1.3. Bodies of social protection of the population. |
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General concept of the state social security system |
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The system of social service and social services |
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Topic 1.4. RF Social Insurance Fund. General provisions, goals, tasks. |
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State system of social benefits and compensation payments |
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Features of the state system for protecting the health of citizens |
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Practical lesson |
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Topic 1.5. The concept of social protection of the population. |
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Practical lesson |
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Completion of professional tasks |
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Topic 1.6. General concepts of the state system of social security. |
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Sources of funds formation of funds |
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Practical lessons: |
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Topic 1.7. State system of social benefits and compensation payments |
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State authorities to provide unemployed citizens in the regions |
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The structure of social benefits. |
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Practical lesson |
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Completion of professional tasks |
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Topic 1.8. The system of social service and social services. |
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General characteristics of the executive authorities of the constituent entities of the Russian Federation for social protection of the population. |
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The main tasks of the executive authorities of the constituent entities of the Russian Federation for the social protection of the population. |
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Practical lesson 5. Solving professional situational problems |
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Topic 1.9. General characteristics of social security agencies. |
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Department of social protection of the population: concept, main tasks and functions, organization of activities |
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Social service centers: concept, main tasks and functions, organization of activities |
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Practical lessons: |
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Completion of professional situational tasks |
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Topic 1.10. The concept of organizing the work of social security bodies. |
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The main directions of cooperation and coordination of the bodies of social protection of the population. |
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Participation of bodies of social protection of the population in solving problems of urban planning. |
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Practical lessons: |
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Solving professional situational problems |
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Topic 1.11. Organization of work of bodies of social protection of the population. |
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General characteristics of the social protection of the population. |
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Rights, duties and responsibilities of a social specialist when working with various categories of needy citizens |
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Practical lesson |
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Solving professional situational problems |
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Topic 1.12. . Ministry of Labor and Social Protection of the Russian Federation. Tasks, directions. |
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Concept, goals, tasks, functions and activities of the Ministry |
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Federal executive authorities subordinate to the Ministry. |
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Practical lesson |
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Completion of professional tasks |
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Topic 1.13. Organization of the work of pension authorities. |
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Practical lesson |
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Completion of professional tasks |
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Topic 1.14 Organization of the work of the Pension Fund of the Russian Federation |
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The order of formation, the legal basis for the activities and the management system of the Pension Fund of the Russian Federation. |
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The structure of the Pension Fund of the Russian Federation. |
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Practical lesson |
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Solving professional situational problems |
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Topic 1.15. Organization of personalized accounting in the pension insurance system. |
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Organization and maintenance of personalized accounting for the purposes of state pension insurance. |
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Practical lesson |
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12. Completion of professional tasks |
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Topic 1.16 Submission for retirement. |
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Preparing and filing a pension file |
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Work on the preparation of documents necessary for registration of pensions. |
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Practical lesson |
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Completion of professional tasks |
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Topic 1.17. Organization of work on paperwork for the issuance of a certificate for maternity capital. |
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Additional measures of state support for families with children. Basic concepts. |
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Practical lesson |
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Solving professional situational problems |
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Topic 1.18. Organization of the work of the Pension Fund bodies with citizens' appeals |
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Reception of citizens. Work with letters of citizens. |
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Practical lesson |
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Solving professional situational problems |
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Topic 1.19. Organization of work of non-state pension funds. |
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Implementation of NPF activities |
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Practical lesson |
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16. Completion of professional tasks |
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Test |
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Working with legal sources. Work with dictionaries, encyclopedias, reference books, educational literature. Selection and systematization of legal acts on a number of issues. Drawing up diagrams / tables. Working with the media on the problems of the work of the social sphere. Work with a summary of classes. Fulfillment of an individual (project) task.
10. Draw up a plan-summary on the topics: "Maternity capital", "Work of non-state pension funds." 11. Draw up a list of powers of the Minister of Labor and Social Protection based on the study of the content of legal acts. 12. Compile a list of non-state pension funds operating in a particular region. 13. Complete an individual (project) task on the topic "Social map of the region (city, district)". |
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Industrial practice (according to the specialty profile) |
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Types of jobs: Study of regional legislation on issues of social protection of the population; Study of the system of bodies of social protection of the population of the region; Familiarization with advanced forms of organization of work in the PFR bodies and other bodies and institutions of the social sphere; Studying the procedure for maintaining databases of recipients of pensions, allowances, compensations and other social payments; Formation of the skill of working with databases of recipients of pensions, benefits, compensations and other social payments, as well as maintaining these databases up to date; Familiarization with the document flow in the system of social protection bodies, developing skills in sending complex and conflicting issues of providing social assistance to citizens for consideration by higher authorities; Studying the procedure for the formation of personal files of clients of social sphere bodies; Formation of skills for receiving citizens on issues of social protection of the population, conducting a conversation with clients, taking into account the observance of professional ethics, advising the population on issues of social protection. |
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Differentiated credit for work experience |
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Mandatory classroom workload for term paper (project) |
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Approximate topics of term papers (projects) by module:
Bureau of Medical and Social Expertise as a Primary Level of Medical and Social Expertise: Concept |
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MDK. 02.02. Organization of ensuring the activities of institutions of social security bodies |
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Topic 1.1. Fundamentals of social work with people in difficult life situations |
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The concept of a difficult life situation |
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The procedure for identifying persons who find themselves in a difficult life situation and in need of social protection |
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Fundamentals of working with people who find themselves in a difficult life situation, to provide them with assistance |
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Practical lessons: |
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Solving professional situational problems |
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Completion of professional tasks |
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Subject. 1.2. Organization of the work of the bodies of social protection of the population for material and social services for needy categories of citizens. |
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Organization of the work of bodies and institutions of social protection of the population for employment and vocational training of disabled people. |
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Organization of the work of social protection bodies in the direction of citizens in stationary social service institutions. |
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Organization of work of bodies of social protection of the population with neglected and homeless minors |
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Organization of the work of the bodies of social protection of the population for the protection of motherhood, fatherhood and childhood. |
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Practical lessons: |
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Fulfillment of professional tasks. |
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Solving professional situational problems. |
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Theme 1.3 Fundamentals of the scientific organization of labor in the system of bodies of social protection of the population |
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Tasks of NOT in the field of social protection of the population. |
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The main directions of NOT in the bodies of social protection. |
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Coordination and interaction of bodies and institutions of social protection of the population with public organizations. |
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Practical lessons: |
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Types of plans. Annual plans of major events. |
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quarterly plans. Personal plans of department specialists. |
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Organization of workplaces and their maintenance. |
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Test |
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Differentiated offset |
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Independent work in the study of the PM section Working with legal sources Working with dictionaries, encyclopedias, reference books, educational literature Selection and systematization of legal acts on a number of issues Drawing up charts/tables Working with the media on the problems of the work of social sphere bodies Working with a lesson plan Fulfillment of an individual (project) assignment Development of the document form Work on a course project Approximate topics of extracurricular independent work:
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To characterize the level of mastering the educational material, the following designations are used:
1 - introductory (recognition of previously studied objects, properties);
2 - reproductive (performance of activities according to a model, instructions or under guidance);
3 - productive (planning and independent performance of activities, problem solving)
4. conditions for the implementation of the PROFESSIONAL MODULE
4.1. Minimum Logistics Requirements
The implementation of the professional module requires the presence of a study room "Social security rights".
Study room equipment:
Seats by the number of students;
Teacher's workplace;
Educational-methodical complex of the discipline;
Magnetic board;
Technical training aids:
Computers;
multimedia projector;
Licensed software, including information reference and legal systems "ConsultantPlus" and (or) "Garant".
3.2. Information support of training
Regulations:
- The Constitution of the Russian Federation (adopted by popular vote on December 12, 1993).
- Federal Law No. 122-FZ of 02.08.1995 “On Social Services for Elderly Citizens and the Disabled”.
- Federal Law No. 195-FZ of December 10, 1995 “On the Fundamentals of Social Services for the Population in the Russian Federation”.
- Federal Law No. 181-FZ of November 24, 1995 “On the Social Protection of the Disabled in the Russian Federation”.
- Law of the Russian Federation of April 19, 1991 No. 1032-1 "On Employment in the Russian Federation".
- Federal Law No. 120-FZ of June 24, 1999 “On the Fundamentals of the System for the Prevention of Neglect and Juvenile Delinquency”.
Main sources:
- Organization and content of social work on the social protection of women, children and families: textbook. allowance for students. avg. prof. textbook institutions./ T.S. Zubkova, N.V. Timoshin. - 2nd ed., erased. - M.: Publishing Center "Academy", 2004.
- Organization of the work of social security bodies: textbook. allowance for students. avg. prof. textbook institutions / V.P. Galaganov. - 3rd ed., Rev. and additional - M.: Publishing Center "Academy", 2008.
- Organization of the work of social protection bodies: textbook for student institutions of medium vocational education / A.N. Savinov, T.F. Zarembo. - 2nd ed., stereotype. - M.: Publishing Center "Academy", 2004.
- Social work with elderly people with disabilities: textbook. allowance for students. avg. prof. textbook establishments. / G. F. Nesterova, S. S. Lebedeva, S. V. Vasiliev. - Publisher: Academy, 2009
Additional sources:
- Social policy: textbook for universities. / Denisova I.P. -2nd ed., rev. and additional - M.: Ed. Phoenix, 2009.
- Fundamentals of social work: Textbook / Ed. P.D. Peacock. - 3rd ed., Rev. and additional - M.: INFRA-M, 2006.
- Russian social security law: a textbook for universities on special. / Ed. K. N. Gusova - Ed. 4th, revised. and additional .. - M .: Prospect, 2010. - 635 p.
- Social work: theory and practice: Textbook / Ed. ed. E.I. Kholostova, A.S. Sorvin. - M.: INFRA-M, 2001.
- Technologies of social work in various spheres of life: Textbook / Ed. P.D. Pavlenka. - 3rd ed., revised. and additional - M.: Dashkov i K, 2007.
- Official website "Department of Family and Youth Policy of the City of Moscow", access form - http://www.dsmp.mos.ru/
- Official site "Social work", access form - http://www.soc-work.ru/
- Official site "Federal Bureau of Medical and Social Expertise", access form - http://www.fbmse.ru/
4.3. General requirements for the organization of the educational process
A prerequisite for admission to the qualification exam within the framework of the professional module "Organizational support for the activities of social protection institutions and bodies of the Pension Fund of the Russian Federation" is the successful development of industrial practice (according to the profile of the specialty).
When working on a term paper (project), students are consulted.
4.4. Staffing of the educational process
Qualification requirements for teaching staff providing training in an interdisciplinary course (courses): the presence of higher professional education corresponding to the profile of the module "Organizational support for the activities of social protection institutions and bodies of the Pension Fund of the Russian Federation".
5. Control and evaluation of the results of mastering the professional module (type of professional activity)
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results (mastered professional competencies) |
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PC2.1. Maintain databases of recipients of pensions, allowances, compensations and other social payments, as well as services and benefits up to date. |
Drawing up an electronic card of each client of the body / institution of the social sphere; The quality of ownership of databases created in the bodies of social protection of the population; Ability to use the information contained in the databases of recipients of pensions, allowances, compensations and other social payments, as well as services and benefits to provide social assistance to needy citizens; Making changes to the databases of pensions, allowances, compensations and other social payments, as well as services and benefits in accordance with changes in the current legislation; |
Current control in the form of practical training: performance of professional tasks, solution of situational problems. Differentiated credit for industrial practice. Differentiated credit based on the results of the study of the MDK. Qualification exam in the professional module. Course project defense. |
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PC2.2. Identify persons in need of social protection and record them using information and computer technologies. |
The quality of knowledge of the current legislation on the provision of social assistance to persons in difficult life situations; Accuracy and literacy of determining which category of needy citizens the client of a body or institution of the social sphere belongs to; Literacy in diagnosing a difficult life situation of citizens applying to bodies / institutions of the social sphere. |
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PC2.3. Organize and coordinate social work with individuals, categories of citizens and families in need of social support and protection |
Quality of qualification of a difficult life situation and differentiation of categories of citizens in need; Literacy in planning activities carried out in relation to various categories of citizens, as well as families in need of social assistance and support; The quality of the distribution of functional responsibilities depending on the plan of ongoing activities; The literacy of adjusting the plan of ongoing activities depending on changes in life circumstances. |
Forms and methods of monitoring and evaluating learning outcomes should allow students to check not only the formation of professional competencies, but also the development of general competencies and the skills that provide them.
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results (mastered general competencies) |
Main indicators for evaluating the result |
Forms and methods of control and evaluation |
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OK 1. Understand the essence and social significance of your future profession, show a steady interest in it. |
Demonstration of interest in the future profession |
Interpretation of the results of observations of the activities of the student in the process of mastering the educational program. Abstracts on the themes of sections. Performing test tasks for sections of the course. Control work on the section. |
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OK 2. Organize your own activities, choose standard methods and methods for performing professional tasks, evaluate their effectiveness and quality |
Selection and application of methods and methods for solving professional problems in the field of organizing the activities of social protection institutions and bodies of the Pension Fund of the Russian Federation; Evaluation of the effectiveness and quality of the performance of professional tasks |
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OK3. Make decisions in standard and non-standard situations and be responsible for them |
Solving standard and non-standard professional tasks in the field of organizational support for the activities of bodies and institutions of social protection of the population and the Pension Fund of the Russian Federation |
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OK4. Search and use the information necessary for the effective implementation of professional tasks, professional and personal development |
Effective search for the necessary information; Use of various sources of information, including electronic sources |
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OK5. Work in a team and in a team, communicate effectively with colleagues, management, consumers |
Interaction with students, teachers and others during training |
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OK6. Take responsibility for the work of team members (subordinates), for the result of completing tasks |
Self-analysis and correction of the results of their own work and the work of team members |
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OK7. Independently determine the tasks of professional and personal development, engage in self-education, consciously plan advanced training |
Organization of self-study during the study of the professional module; Determining the need to increase the level of knowledge |
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OK8. Navigate in a constantly changing legal framework. |
Analysis of innovations in the field of organizational support for the activities of social protection institutions and bodies of the Pension Fund of the Russian Federation |
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OK9. Observe business etiquette, culture and psychological foundations of communication, norms and rules of conduct. |
Compliance with professional ethics, as well as generally accepted and recognized norms of behavior and morality |
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OK10. Show intolerance towards corrupt behavior. |
Prevention of corrupt behavior in relation to their future profession; Resistance to provocations against oneself; Stopping corrupt behavior towards yourself and others |
Section of a professional module is a part of an exemplary program of a professional module, which is characterized by logical completeness and is aimed at mastering one or more professional competencies. A section of a professional module may consist of an interdisciplinary course or part of it and the corresponding parts of educational and industrial practices. The name of a section of a professional module should begin with a verbal noun and reflect the totality of competencies, skills and knowledge being mastered.
** Industrial practice (according to the profile of the specialty) can be carried out in parallel with the theoretical studies of the interdisciplinary course (dispersed) or in a specially allocated period (concentrated).
Introduction
Chapter 1 The Pension Fund of the Russian Federation as an element of social protection of the population
Chapter 2 Analysis of the formation and use of the Pension Fund
2.2 Use of funds from the Pension Fund of the Russian Federation in 2006-2008
Chapter 3 Relations between business entities and the Pension Fund of the Russian Federation
3.1 Settlements with the Pension Fund
3.2 Reporting to the Pension Fund of the Russian Federation
Conclusion
List of sources used
Introduction
The Russian Federation, as a state whose Constitution provides for a welfare state as a guideline, striving to the maximum extent possible to protect the rights of its citizens, establishes in legal relations such a procedure that provides for social security for those categories of citizens who are recognized as needing it. This is the social function of the state. Social protection in the Russian Federation is carried out in several forms, one of them is pension provision, the volume and level of which largely depends on the work performed, seniority, earnings, and mainly consists in the regular payment of pensions.
Off-budget funds are one of the links in the financial system. With their help, the redistribution of national income is carried out on the initiative and in the interests of state authorities. The specificity of off-budget social funds is the clear assignment of profitable sources to them and, as a rule, the strictly targeted use of their funds.
Extra-budgetary funds that currently exist and function in the Russian financial system have a huge impact on it.
The Pension Fund, with its own resources, ensures the payment of monthly allowances, pensions to people who, due to certain circumstances, cannot provide for their living, including pensioners. Thus, funds are spent on the payment of state pensions, pensions for the disabled, military, compensation for pensioners, allowances for children aged 1.5 to 6 years and for many other social purposes. Thus, its important social significance is determined.
For an ordinary citizen of the country, the procedure for macroeconomic planning and the formation of a balanced budget seems very far from his daily needs and concerns. In the meantime, the whole current life of any serious financial institution, and even more so as complex and socially significant as the Pension Fund of the Russian Federation, directly depends on how economically justified and correctly the corresponding budget parameters were determined.
The Pension Fund of the Russian Federation must ensure the collection of insurance premiums necessary to finance the payment of state pensions, making fuller use of the rights given to it for this purpose, since since 1995 the Pension Fund's income from insurance premiums has not been enough to cover its expenses and for the payment of pensions subsidies are required from federal budget. The pension benefits paid are less and less consistent with their socio-economic significance - to provide a decent standard of living for people who do not have labor income. Thus, we can conclude that the implementation of the social goals of the state is the main task of the Pension Fund of the Russian Federation and the importance of their implementation determines the relevance of this research topic.
The aim of the work is to study the Pension Fund of Russia.
In the course of the study, it is necessary to solve the following tasks:
consider the legal basis and mechanism for the formation of the Pension Fund of the Russian Federation;
to study the mechanism of using the funds of the fund, its expenses and incomes in the study period;
consider the problems of improving the mechanism for the formation and use of the Pension Fund.
The object of the study is the Pension Fund of the Russian Federation, the subject is the mechanism of its formation and use.
Chapter 1 Pension Fund of the Russian Federation
1.1 The history of the emergence and development of pension provision in Russia
The emergence of pension provision in Russia dates back to the first half of the eighteenth century.
In pre-Petrine times in Russia there was an institution of feeding. This meant that the service people of advanced years, the sick or the crippled were allocated land plots, estates with serfs. All this allowed them to live in peace in old age.
In the event of the death of the breadwinner, the state also took care of his family. That is, the provision of service people was completely dependent on the royal mercy, although the special merits of the person and the insufficient amount of livelihood left to the family were taken into account.
For the first time, such provision of service people was legalized by Peter I in the Naval Charter in 1720. By decree of the king, crippled, but capable of serving, naval ranks were attached to shops, assigned to garrisons or civilian service. The crippled, and not capable of any service, were placed in hospitals for life or were given a one-time annual salary and a passport. A part of the salary was also assigned to widows, children in the event of the death of their father.
In 1820, the preparation of the first Pension Charter, adopted only in 1827, began. In this regard, the Minister of Finance, Count Guryev, expressed the idea that the pension should not be a favor, but a reward from the government to those employees and their families who acquired the right to it through impeccable service. The size of the pension was proposed to be set depending on the number of years of service, based on the average salary for the last three years. To cover the costs of pension payments, special deductions were made from salaries, but the bulk of the costs were covered by the treasury.
Before the adoption of the Pension Charter, the originality of the use of treasury funds was that these funds were not formed at the expense of a special tax and were not allocated by the annual budgetary list, but special pension capital was formed. Thus, in order to provide pensions for customs officials, and then for employees of the Department of Foreign Trade, first 20%, and then 10% of confiscations and 1% of customs revenues were annually directed to the formation of pension capital. At the expense of funds formed in this way, pensions were paid to various ranks. To streamline expenses, all pension capital and other incoming incomes were combined in the state treasury. However, over the years, pension costs have risen beyond expectations. This caused concern to the government. It was decided to revise the Pension Charter.
From 1828 to 1868 the number of pensioners and the amount of pensions increased 6 times. The average amount of pension payments during this period remained virtually unchanged. If in 1828 the pension was 41% of the salary received by the employee, then in 1867 - 29%. The number of pensioners grew rapidly: in 1828, one pensioner accounted for 4.5 employees, in 1843 - for 2.5 employees, and in 1868 - for one employee.
The significant increase in pension spending was partly due to the existence of 30 separate pension clauses that paid concessional pensions.
By the beginning of the 1870s, it became obvious that the provision of retiring Russians was an intractable issue. Russia spent less than 4% of its income on pensions, while the total number of expenditures on pensions in foreign countries reached an average of 6%.
That is, funds for pension payments were still modest. Therefore, the only possible way out was proposed: employees should ensure their future, including personal savings, and the state will take under its full guardianship only those who, due to illness and other accidents, could not take care of themselves on their own. This idea was first supported by the participants of Emeritus cash desks.
In pre-revolutionary Russia, special pensions for long service to those dismissed, as well as benefits from the emeritus fund, issued to widows and orphans, were called emeritus. These pensions were in addition to the pensions paid under the Pension Regulations and special pension provisions. Emerital capital was formed at the expense of funds transferred free of charge and indefinitely to the treasury, which was first placed in government securities, and then in mortgage securities. Interest earned from such placements and mandatory deductions from the salaries of civil servants were used for current pension payments.
State pension provision for workers in Russia was established after the October Revolution of 1917. From the first years of Soviet power, disability pensions and survivors' pensions were awarded at the expense of the state. Since 1928, old-age pensions were introduced for workers in certain industries, which were then extended to all workers, and by 1937 to employees.
The system of pension provision in the USSR began to take shape actively in the 1930s and 1960s. It was based on the law "On State Pensions" adopted on July 14, 1956 by the Supreme Council. This document still determines the retirement age for men - 60 years, for women - 55. The minimum length of service required for the appointment of an old-age pension was 25 and 20 years, respectively. The 1956 law significantly increased the level of pension provision and expanded the circle of persons entitled to a pension: workers, employees, citizens who are covered by state social insurance; enlisted men, sergeants and foremen of military service; citizens who became disabled in connection with the performance of state or public duties or in connection with the fulfillment of the duty of a citizen of the USSR to save human life, to protect socialist property or socialist law and order. Family members of the above citizens are assigned survivors' pensions.
With the adoption on July 15, 1964, of the law "On Pensions and Allowances for Members of Collective Farms," a unified system of pensions was formed, covering practically all workers and members of their families.
Thus, we can say that the first pensioners in Russia were servicemen, and the state pension provision for workers was established in 1917. Further, in the 90s, pension provision was formed in the Russian Federation on the basis of many legal acts, in particular, on the basis of the law "On State Pensions in the RSFSR" dated November 20, 1990.
1.2 The need to create and the economic essence of the Pension Fund of the Russian Federation
The Pension Fund of the Russian Federation is one of the largest and most significant social institutions in the country. The creation of the Pension Fund was a milestone in solving one of the most important tasks in reforming the social sphere - the transition from state pension provision to mandatory pension insurance.
Today, in terms of the scale of the tasks to be solved, the activities of the Pension Fund are unique and have no precedents in the history of Russia.
The Pension Fund of the Russian Federation was established by the Decree of the Supreme Council of the Russian Federation of December 27, 1991 No. 2122-1 for the purpose of state management of the finances of pension provision in the Russian Federation. The Pension Fund of the Russian Federation is an independent financial and credit institution operating in accordance with the legislation of the Russian Federation.
The Pension Fund and its funds are in the state ownership of the Russian Federation. The funds of the fund are not included in the composition of budgets, other funds and are not subject to withdrawal.
The main tasks of the RF PF include:
1) targeted collection and accumulation of insurance premiums, as well as financing of expenses in accordance with the purpose of the Pension Fund of the Russian Federation;
2) organization of work to recover from employers and citizens guilty of causing harm to the health of workers and other citizens, the amount of state disability pensions due to an industrial injury, occupational disease or loss of a breadwinner;
3) capitalization of funds of the Pension Fund of the Russian Federation, as well as attraction of voluntary contributions (including currency values) to it from individuals and legal entities;
4) control, with the participation of tax authorities, over the timely and complete receipt of insurance premiums by the Pension Fund of the Russian Federation, as well as over the correct and rational use of its funds;
5) interstate and international cooperation of the Russian Federation on issues within the competence of the Pension Fund of the Russian Federation, participation in the development and implementation, in the manner prescribed by law, of interstate and international treaties and agreements on pensions and benefits.
The pension fund is an important link in the financial system of the state, while having a number of features:
- the fund is planned by the authorities and management, and has a strict target orientation;
2) the funds of the fund are used to finance public expenditures not included in the budget;
3) is formed mainly at the expense of mandatory deductions of legal entities and individuals;
4) insurance contributions to the funds and the relationships arising from their payment are of a tax nature, the contribution rates are established by the state and are mandatory;
5) most of the norms and provisions of the Tax Code of the Russian Federation apply to relations related to the calculation, payment and collection of contributions to the fund;
6) the financial resources of the fund are state-owned, they are not part of the budgets, as well as other funds and are not subject to withdrawal for any purposes not expressly provided for by law;
7) spending of funds from the fund is carried out by order of the Government or a specially authorized body (the Board of the fund).
The management of the Pension Fund of Russia is carried out by the Board and its permanent body - the Executive Directorate. Branches in the republics within the Russian Federation, branches in national-state and administrative-territorial formations are subordinate to the directorate. On the ground (in cities, districts) there are authorized representatives of the Fund. The departments provide organizational work on the collection of contributions for social insurance, financing of social security authorities, regional social security programs, as well as control over the expenditure of funds.
In addition to the Pension Fund of the Russian Federation, the Ministry of Labor and Social Development of the Russian Federation (assigns and redistributes pensions), the Ministry of Communications (delivers pensions), and savings banks (provide pensioners with cash) deal with pension issues. The budget of the Pension Fund of the Russian Federation and cost estimates (including the payroll fund), as well as reports on their execution, are compiled by the Management Board. The budget is approved by the legislature. The law on the budget of the Pension Fund of the Russian Federation approves the total amount of income, including by sources, the total amount of expenses - by direction.
The Pension Fund of the Russian Federation is an independent financial and credit institution, however, this independence has its own characteristics, and differs significantly from the economic and financial independence of state, joint-stock, cooperative, private enterprises and organizations. As mentioned above, the Pension Fund of the Russian Federation organizes the mobilization and use of the fund's resources in the amount and for the purposes regulated by the state. The state also determines the level of insurance payments, decides on changes in the structure and level of monetary social payments.
Currently, Russia uses the so-called accumulative pension system.
Under such a system, the contributions accumulated in the pension system from the payments of the employee and his employer are not spent on payments to today's pensioners, but are accumulated, invested and generate income until the payer retires. All the savings of the payer and all his investment income received on these savings are his personal property, which will ensure the payment of the pension.
Thus, the result of the ten-year development of the Pension Fund is the creation of a fairly solid system of pension provision for the population, in which such an important task is not handled by the state administration apparatus from the state budget, but separately, a state institution specially created for this, dealing only directly with this task, and using only own funds not included in any budget. Also, this system collects the necessary statistical data necessary for the further development of the pension business, and mandatory when forecasting the necessary funds to provide people in need of social protection.
1.3 Legal framework for pension provision in the Russian Federation
According to clause 1 of the Regulations on the Pension Fund of the Russian Federation (Russia), approved by Resolution of the Supreme Council of the Russian Federation No. 2122-1 dated December 27, 1991, the Pension Fund of the Russian Federation is an independent financial and credit institution and was established for the purpose of state management of the finances of pension provision in the Russian Federation .
It should be noted that in accordance with the provisions of Article 5 of the Federal Law of December 15, 2001 No. 167-FZ "On Compulsory Pension Insurance in the Russian Federation", the Pension Fund of the Russian Federation is a state institution and performs the functions of an insurer in the system of compulsory pension insurance.
At the same time, the Pension Fund of the Russian Federation has its own budget, annually approved by federal law, the funds of which are federal property, are not included in other budgets and are not subject to withdrawal.
In addition, the above Federal Law establishes that the Pension Fund of the Russian Federation and its territorial bodies constitute a single centralized system of bodies for managing the means of compulsory pension insurance in the Russian Federation, in which lower bodies are accountable to higher ones.
Thus, the Pension Fund of the Russian Federation is a state institution endowed with public authority and having special legal capacity.
In addition, it should be noted that the Regulations on the Pension Fund of the Russian Federation (Russia), as well as the Regulations on the Board of the Pension Fund of the Russian Federation, approved by Resolution of the Board of the Pension Fund of the Russian Federation of September 15, 2003 No. 130p, establish that the management of the Pension Fund of the Russian Federation is carried out by the Board of the Pension Fund, which is headed by the Chairman of the Board.
The Board of the Pension Fund of the Russian Federation carries out its activities on the state management of the funds of compulsory pension insurance in the Russian Federation in accordance with the current legislation of the Russian Federation, determines the long-term and current tasks of the Pension Fund system.
During 2001 - 2005, there were some changes in legislative and by-laws relating to the Pension Fund of the Russian Federation.
The provisions of Federal Law No. 167-FZ of December 15, 2001 “On Compulsory Pension Insurance in the Russian Federation” define the new status of the PFR (its territorial bodies) as an insurer and a state institution, as well as regulate the procedure for paying insurance premiums for compulsory pension insurance, rights and obligations subjects of legal relations on compulsory pension insurance. Thus, insurance principles were fixed in the pension system of the Russian Federation, guaranteeing the insured person, upon the occurrence of an insured event, the payment of a pension in an amount proportional to the amount of insurance premiums paid for him by the employer (insured).
At the same time, the provisions of Federal Law No. 198-FZ of December 31, 2001 “On Amendments and Amendments to the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation on Taxes and Duties” introduced amendments and additions to the Tax Code of the Russian Federation in terms of withdrawing insurance contributions for compulsory pension insurance from the unified social tax (UST). At the same time, it was provided that the amount of UST payable to the federal budget is reduced by taxpayers by the amount of accrued insurance premiums by applying a tax deduction.
The legislation in the field of pensions for citizens of the Russian Federation, foreign citizens and stateless persons has changed radically.
Federal Law No. 111-FZ of July 24, 2002 established the legal basis for relations on the formation and investment of pension savings, determined the specifics of the legal status, rights, duties and responsibilities of subjects and participants in relations on the formation and investment of pension savings, and also established the foundations of state regulation control and supervision in the field of formation and investment of pension savings .
In addition, this Law secured new rights and obligations for the Pension Fund of the Russian Federation as a subject of relations for the formation and investment of pension savings.
Thus, in recent years, the pension legislation of the Russian Federation has been repeatedly amended, affecting all its aspects: the range of pensions provided, the conditions for their provision and size.
Significantly expanded and continues to expand the list of sources of legislation.
Chapter 2 Analysis of the formation and use of the Pension Fund
2.1 Formation of funds of the Pension Fund of the Russian Federation in 2006 - 2008
The Pension Fund, like all other off-budget funds, is a participant in the budget process. Features of the formation of the fund's budget are due to its specifics and are as follows.
The budget of the Pension Fund of the Russian Federation is a form of formation and spending of funds for the purposes of compulsory pension insurance in the Russian Federation.
The budget of the Pension Fund of the Russian Federation separately takes into account the amounts of insurance premiums for the funded part of the labor pension, funds allocated for investment, payments from pension savings, as well as expenses of the Pension Fund budget associated with the formation and investment of pension savings, maintenance of a special part individual personal accounts and the payment of the funded part of the labor pension.
Mandatory pension insurance funds are kept in the fund's accounts opened with institutions of the Central Bank of the Russian Federation, and in the absence of institutions of the latter - in accounts opened with credit institutions, the list of which is determined on a competitive basis by the Government of the Russian Federation.
Consider the formation of the Pension Fund budget in 2006.
The revenue part of the Fund's budget for 2006 is formed in accordance with the Budget Code of the Russian Federation, the current norms of the Tax Code of the Russian Federation and the Federal Law "On Compulsory Pension Insurance in the Russian Federation".
Calculation of receipts of the unified social tax and insurance premiums for compulsory pension insurance was carried out on the basis of the forecast of the Ministry of Economic Development of Russia for the wage fund in the amount of 5917.0 billion rubles. and the number of employees in the amount of 48.7 million people and in accordance with the established Methodology for calculating the receipt of the amounts of the unified social tax for the formation of budgets of state extra-budgetary funds.
The accumulative component of the Fund's budget is based on income in the amount of 103.0 billion rubles. and expenses in the amount of 6.6 billion rubles. in accordance with the provisions of the federal laws “On Compulsory Pension Insurance in the Russian Federation”, “On Labor Pensions in the Russian Federation”, “On Investing Funds to Finance the Funded Part of Labor Pensions in the Russian Federation”, the budget legislation of the Russian Federation and adopted in accordance with them normative legal acts regulating legal relations in the field of the funded element of mandatory pension insurance, the effect of which applies to 2006.
The Fund's budget revenues related to the formation of funds for financing the funded part of labor pensions for 2006 include:
1) funds of pension savings in 2006 in the amount of 100.7 billion rubles, which were formed at the expense of insurance premiums for the funded part of the labor pension in the amount of 98.5 billion rubles, and income received from the temporary placement of pension savings in 2006 , in the amount of 2.2 billion rubles;
2) income received in 2006 from the temporary placement of pension savings in 2005, in the amount of 2.3 billion rubles.
Incomes received in 2006 from temporary placement by the Fund of pension savings in 2006 are determined in the amount of 2.5% of the amount of placed funds, pension savings in 2005 - in the amount of 3.0% of the amount of placed funds.
In addition, the income includes funds in the amount of 39.2 million rubles received from NPFs for subsequent transfer to Management Companies in accordance with the applications of insured persons - in the amount of 2% of the total amount of funds transferred by the Fund to NPFs as of as of January 1, 2006 (estimated).
Consider the formation of the revenue part of the budget of the Pension Fund for 2007.
For 2007, in accordance with the federal law of December 19, 2006 No. 236-FZ "On the budget of the Pension Fund of the Russian Federation for 2007", the PFR budget for 2007 was approved on revenues in the amount of 1845.1 billion rubles.
It is necessary to analyze the law “On Amendments to the Federal Law “On the Budget of the Pension Fund of the Russian Federation for 2007”
The bill provides for the receipt of income to the PFR budget in the amount of 1914133150.2 thousand rubles, which is 69039131.1 thousand rubles, or 3.7% more than established by the Federal Law of December 19, 2006 No. 236-FZ "On the budget of the Pension fund of the Russian Federation for 2007”.
The following items of PFR budget revenues had the highest percentage of adjustment:
1) federal budget funds transferred by the PFR for social support of Heroes of the Soviet Union, Heroes of the Russian Federation and full cavaliers of the Order of Glory, Heroes of Socialist Labor and full cavaliers of the Order of Labor Glory, increased by 47,649.4 thousand rubles (more than 5.7 times ) and amounted to 57649.4 thousand rubles;
2) funds from the federal budget transferred by the PFR to compensate for the costs of paying the cost of travel to pensioners who are recipients of an old-age and disability labor pension to the place of rest and back in accordance with the Law of the Russian Federation of February 19, 1993 No. 4520-1, increased by 810,003.3 thousand rubles (more than 5.2 times) and amounted to 1,000,003.3 thousand rubles.
The following items of PFR budget revenues had the largest increase in budget assignments:
1) insurance premiums for compulsory pension insurance allocated for the payment of the insurance part of the labor pension increased by 95100000.0 thousand rubles, or by 12.6%, and amounted to 848960000.0 thousand rubles. The amount of insurance premiums for the payment of the insurance part of the labor pension has been increased taking into account the actual implementation of the PFR budget for 8 months of 2007 and the expected assessment of revenues in September-December 2007.
2) funds received from the federal budget to the PFR budget to finance the basic part of the labor pension increased by 30268180.0 thousand rubles, or by 5.4%, and amounted to 590038509.4 thousand rubles. The increase in funding for the basic part of the labor pension was caused by the implementation of the draft federal law "On Amendments to Certain Legislative Acts of the Russian Federation in order to increase the level of material support for certain categories of citizens." From December 1, 2007, the size of the basic part of the labor pension is increased by 300 rubles, as well as, in proportion to this increase, the increase in the size of all other basic parts of the labor pension (for old age, for disability and for the loss of a breadwinner), pensions assigned under the legislation on state pension provision , and other payments, the amount of which is determined based on the size of the basic part of the old-age labor pension;
3) the federal budget funds transferred by the PFR for the implementation of monthly cash payments to certain categories of citizens were increased by 9887419.1 thousand rubles, or by 5%, and amounted to 206053912.6 thousand rubles, including funds under the item of budget revenues The PFR, which provides for the receipt of federal budget funds for the implementation of monthly cash payments to disabled people, was increased by 8572258.1 thousand rubles, or by 6.2%, and amounted to 147066844.3 thousand rubles.
Consider the formation of the revenue part of the budget of the Pension Fund for 2008.
The main legal document regulating this area is the federal law "On the budget of the Pension Fund of the Russian Federation for 2008 and for the planning period of 2009 and 2010", adopted by the State Duma on July 6, 2007 and approved by the Federation Council on July 11, 2007. About this the press service of the President of the Russian Federation.
The law provides for the approval of the main characteristics of the budget of the Pension Fund of the Russian Federation for a three-year period.
The draft budget of the Fund for 2008 and for the period up to 2010 was formed in terms of income: for 2008 - in the amount of 2330632.7 million rubles (126.3% of the previous year), including 2107198.3 million rubles (122. 1%) - in terms of the distribution component of the Fund's budget; for 2009 - respectively, in the amount of 2669533.5 million rubles (114.5%) and 2397522.3 million rubles (113.8%); for 2010 - in the amount of 3179764.2 million rubles (119.1%) and 2857588.9 million rubles (119.2%).
In accordance with the Law on Compulsory Pension Insurance, starting from 2008, the rate of insurance premiums for the funded part of labor pensions has been increased from 4% to 6% due to a corresponding reduction in deductions for the insurance part. These changes will entail an increase in the planned receipts of insurance premiums for the funded part of the labor pension by about 100 billion rubles, or by 89.6% compared to 2007. At the same time, the increase in the receipt of insurance premiums for the insurance part of the labor pension for the same period, according to the calculations for the Draft Law, will decrease by about 7% and amount to 7.1%, while in 2009 and 2010 this increase is expected to be 13.9% and 12.2%. %, respectively.
The receipt of insurance premiums for the insurance and funded parts of the labor pension (more than 40% of the PFR budget revenues) is expected: in 2008 - 1029290.0 million rubles, in 2009 - 1184670.0 million rubles, in 2010 - 1344260.0 million rubles, taking into account the receipt of contributions in the form of a fixed payment.
The estimated volume of insurance premiums for the insurance part does not provide for the projected expenses for the payment of the insurance part of the labor pension on an increasingly large scale: in 2008 - by 112,087.5 million rubles, in 2009 - by 143,262.0 million rubles, in 2010 - by 189551.9 million rubles.
The draft law provides for the receipt of income from the sale of property under the operational management of the PFR in 2008 in the amount of 12.0 million rubles (2.6 times more than in 2006 and 2007), for 2009 and 2010 such income is provided, respectively, in the amount of 15.0 million rubles (1.2 times more) and 19.0 million rubles (1.5 times more).
Grant receipts from the federal budget are provided: for 2008 in the amount of 1284324.4 million rubles, for 2009 - in the amount of 1461048.3 million rubles and for 2010 - in the amount of 1806647.7 million rubles, or 55.1% , 54.7% and 56.8%, respectively, of the estimated income of the FIU. Of these, to cover the budget deficit of the Fund in 2008-2010, funds from the federal budget are provided, respectively, in the amount of 184580.6 million rubles, 149138.6 million rubles and 251551.7 million rubles (by 109.2% - in 2008, 69% - in 2009 and 185.1% - in 2010 more than in 2007).
It should be noted that the share of funds from the federal budget transferred to the Pension Fund tends to increase (in 2005 - 49.6%, in 2006 - 53.2%, 52.2% is planned for 2007).
Thus, after analyzing the dynamics of budget revenues of the Pension Fund of the Russian Federation for 2006, 2007 and 2008, we can identify a trend towards an increase in federal budget funds in financing the pension system, which indicates a growing trend of its departure from insurance principles, as evidenced by the data below. The main reasons for the increase in the share of federal budget funds in the PFR budget are: assigning additional functions to the PFR for making certain non-insurance payments financed from the federal budget (EDV, DEMO, DMO, maternity (family) capital); the low share of recorded wages in GDP and its share in the income of the population and, accordingly, the low volume of UST receipts and insurance premiums; reduction from January 1, 2005 of the base rate of the UST in the part credited to the federal budget and transferred to the Pension Fund of the Russian Federation from 14% to 6%; change from 2008 in the rates of insurance premiums for the funded part of the labor pension from 4% to 6%; imperfection of the legislation regarding the administration of insurance payments, as well as the collection of debts on insurance premiums for compulsory pension insurance (including overdue ones). As for the structure of income, the largest part is occupied by taxes and contributions for social needs, followed by gratuitous receipts, mainly from the federal budget, in third place are incomes from the placement of pension savings. Let us consider the dynamics of the basic, insurance and funded parts of the pension. The basic part of the pension is characterized by a downward trend in payments, so the government is trying to reduce the burden on the federal budget and move to the insurance principle of forming pensions by 2010, which can be seen in the upward trend in contributions to the insurance and funded parts of the pension.
According to Article 147 of the Budget Code of the Russian Federation, the funds of state extra-budgetary funds are spent exclusively for the purposes determined by the legislation of the Russian Federation, the constituent entities of the Russian Federation that regulate their activities, in accordance with the budgets of these funds, approved by federal laws, laws of the constituent entities of the Russian Federation.
The budget of the Pension Fund of the Russian Federation for 2006 was formed on the basis of expenses in the amount of 1,531.6 billion rubles. (6.3% of GDP), including 1,272.7 billion rubles, which is 83 .5% of the total expenditures of the Fund's budget for the distribution component, to finance the monthly cash payment to certain categories of citizens, carried out at the expense of the federal budget - 210.2 billion rubles, or 13.8%. /12/ (see Appendix B)
The costs of paying the basic part of the labor pension in 2006 were determined taking into account the costs of their indexation from April 1 - by 3% and from August 1 - by 4% (for the year as a whole - by 7.1%) in the amount of 485.95 billion .rub., i.e. within the funds provided for these purposes in the federal budget.
Expenses for the payment of the insurance part of the labor pension in 2006 were determined in the amount of 680.8 billion rubles. taking into account the costs of their increase from April 1, 2006 by 6.3% in accordance with the Federal Law “On Labor Pensions in the Russian Federation”.
There are no legal grounds for indexing the insurance part of the labor pension according to the consumer price growth index in 2006, based on the conditions established by the Federal Law “On labor pensions in the Russian Federation”, due to the fact that the actual price growth index for the indicated periods will not reach the established the legislation of the limit at which the insurance part of the pension is indexed.
The total expenses of the Fund for the payment of state pensions and other payments from the federal budget transferred to the Fund in accordance with the legislation of the Russian Federation will amount to 87,804.4 million rubles.
Financing of activities in the field of social policy is provided in the amount of 1000.0 million rubles. or 0.06% of the total expenses of the Fund, of which 298.5 million rubles. it is planned to use it to finance information and explanatory work in connection with the pension reform and the need for an active explanation of the pension legislation of the Russian Federation.
The budget of the Pension Fund for 2007 was approved for expenditures in the amount of 1,786.5 billion rubles. (100.2%), with a surplus of 36.2 billion rubles. The Fund's budget, in the part not related to the formation of funds for financing the funded part of labor pensions, was executed in terms of expenses - in the amount of 1,769,921.2 million rubles. Interbudgetary transfers in the amount of 916.42 billion rubles were provided from the federal budget, of which: 590.0 billion rubles (100% of budget allocations) for the basic part of labor pensions; for the payment of state pensions, allowances, monthly additional payments to state pensions (monthly life support), additional monthly material support (DEMO) to citizens of the Russian Federation, including the cost of their delivery - 103.9 billion rubles (100%); for the payment of pensions assigned to the unemployed ahead of schedule - 1.76 billion rubles (99.2%); for the payment of material support to specialists of the nuclear weapons complex - 1.69 billion rubles (102.1%); for the implementation of the monthly cash payment (UDV) to certain categories of citizens in the total amount - 206.01 billion rubles.
It is necessary to pay attention to the federal law “On Amendments to the Federal Law “On the Budget of the Pension Fund of the Russian Federation for 2007”. The bill provides for expenditures of the PFR budget in the amount of 1782348238.4 thousand rubles, which is 54548359.3 thousand rubles (3.2%) more than established by the budget of the PFR for 2007.
It should be noted that the expenditure parameters of the PFR budget for 2007 have been adjusted in order to bring them in line with the amount of funds allocated for these purposes in the revenue part of the PFR budget.
Such an adjustment was made to the costs of paying the basic part of the labor pension, monthly cash payments to certain categories of citizens and other social benefits, which are financed in accordance with the law at the expense of the federal budget, as well as the costs of material support for specialists in the nuclear weapons complex of the Russian Federation, payment of pensions assigned ahead of schedule to citizens recognized as unemployed, and payment of additional payments to pensions for members of flight crews of civil aviation aircraft.
In addition, PFR budget expenditures for 2007 were increased in terms of transferring pension savings to non-state pension funds (hereinafter referred to as NPFs) by 8,989,535.5 thousand rubles, or by 232.5%, and amounted to 15,776,304.5 thousand rubles. Such a sharp increase (more than 2 times against budget allocations) is caused by the implementation of the provisions of the Federal Law of May 7, 1998 No. 75-FZ “On Non-State Pension Funds” on the right of the insured person to refuse to form the funded part of the labor pension through the PFR and on the right at the choice of NPF.
Consider the expenditure part of the budget of the Pension Fund for 2008.
The bill of the Fund's budget for 2008 and for the period up to 2010 was formed according to expenses: in 2008 - in the amount of 2099895.2 million rubles, in 2009 - respectively, in the amount of 2464817.1 million rubles, in 2010 - in the amount of 2877786.8 million rubles.
The costs of the Draft Law are determined in accordance with the norms of the current legislation, decrees of the President of the Russian Federation, other regulatory legal acts, forecast indicators of the socio-economic development of the Russian Federation. The total amount of budget allocations directed by the PFR for the fulfillment of public regulatory obligations will amount to 2,034,251.3 million rubles (96.9% of the total budget expenditures of the Fund) for 2008, and 2,391,414.2 million rubles (96.7 %), for 2010 - 2795460.4 million rubles (97.1%). The list of public regulatory obligations, the execution of which is entrusted to the Fund, contains 27 positions, while a wide range of payments must be provided.
Expenses for DEMO in accordance with Decree of the President of the Russian Federation of March 30, 2005 No. 363 "On measures to improve the financial situation of certain categories of citizens of the Russian Federation in connection with the 60th anniversary of Victory in the Great Patriotic War of 1941-1945" will amount to 13,018 in 2008 .4 million rubles, in 2009 - 11684.4 million rubles, in 2010 - 10485.4 million rubles; in accordance with the Decree of the President of the Russian Federation of August 1, 2005 No. 887 "On measures to improve the financial situation of disabled people due to military trauma" in 2008 - 642.7 million rubles, in 2009 - 610.6 million rubles in 2010 - 580.1 million rubles. The data is calculated based on the average annual number of recipients and the average annual payment.
The total amount of expenses in accordance with Federal Law No. 173-FZ of December 17, 2001 “On Labor Pensions in the Russian Federation” 2269700.3 million rubles - for 2010. These indicators correspond to the dynamics of growth in the number of pensioners. Forecast indicators of the average annual number of pensioners - recipients of labor pensions are: for 2008 - 36709.4 thousand people, for 2009 - 36890.1 thousand people, for 2010 - 37077.3 thousand people. The average annual increase in the number is assumed to be 100.7%. The dynamics of expenses corresponds to the dynamics of the growth in the number of pensioners and takes into account the indexation of pensions.
It is planned to allocate 707,722.2 million rubles (33.7%) for the payment of the basic part of the labor pension in 2008, 876,619.7 million rubles (35.5%) in 2009, and 1,033,019.9 million in 2010. rubles (35.8%). For the payment of the insurance part of the pension, respectively, 929213.5 million rubles (44.2%), 1073048.0 million rubles (43.5%), 1232617.4 million rubles (43.8%). Expenses for payment to the successors of deceased insured persons are provided for: for 2008 - in the amount of 1995.7 million rubles (0.12%), in 2009 - in the amount of 2966.9 million rubles (0.15%), and in 2010 year - in the amount of 4063.0 million rubles (0.17%).
The total amount of expenditures provided for in the Draft Law for the implementation of the CAU for certain categories of citizens is 251,747.6 million rubles (11.9%) for 2008, 266,542.3 million rubles (10.8%) for 2009, and 266,542.3 million rubles (10.8%) for 2010 year - 282167.6 million rubles (9.8%).
Expenses for the provision of social support measures for Heroes are provided for in 2008 in the amount of 10.7 million rubles (0.0005%), for 2009 - in the amount of 11.9 million rubles (0.0004%), in 2010 - in in the amount of 12.7 million rubles (0.0004%).
The expenses regulated by the Investment Law are provided for: for 2008 - 18274.0 million rubles (0.87%), for 2009 - 23765.6 million rubles (0.96%), for 2010 - 32662.3 million rubles (1.13%). The planned expenses are substantiated by the calculations made.
Expenses for the payment of early pensions to citizens recognized as unemployed, benefits in accordance with the Law of the Russian Federation of April 19, 1991 No. 1032-1 "On Employment in the Russian Federation" 2009 - 2099.8 million rubles, in 2010 - 2468.7 million rubles. Expenses are balanced with the expected receipt of federal budget funds for these purposes.
The bill for financing measures in the field of social policy provides for 500.0 million rubles for 2008, 527.2 million rubles for 2009, and 554.1 million rubles for 2010. Of these funds, it is planned to allocate 400.0 million rubles to finance information and explanatory work in 2008, 427.2 million rubles in 2009, and 454.1 million rubles in 2010; expenses (payment for the services of representatives, conducting an examination, compensation for moral damage) - up to 100.0 million rubles annually.
Expenses associated with the maintenance of a special part of individual personal accounts of insured persons, the formation of pension savings, for 2008 are provided in the amount of 884.9 million rubles, or 91.1%, for 2009 - in the amount of 981.3 million rubles, or 110.9%, for 2010 - in the amount of 1072.9 million rubles, or 109.3%. The costs of transferring pension savings to non-state pension funds for 2008 are provided in the amount of 17389.0 million rubles (0.8%), in 2009 - in the amount of 22784.3 million rubles (0.9%), in 2010 year - in the amount of 31589.4 million rubles (1.09%). The growth in transferred funds is due to the forecast of an increase in the number of insured persons exercising the right to form the funded part of the labor pension through non-state pension funds.
Thus, we can conclude that the structure of expenditures of the budget of the pension fund of Russia is dominated by expenditures on the payment of labor pensions (80%), social pensions (10%), pensions for pensioners who retired early (8%), pensions for pensioners outside of Russia (2%). As for the share of the basic, insurance and funded parts in the Pension Fund's expenditures, there is a trend towards a decrease in the costs of paying the basic part of the pension, while the costs of the insurance and funded parts tend to increase. In the structure of the pension, the insurance component occupies the largest part, followed by the basic and funded components.
CHAPTER 3 Ways to improve the work of the pension fund of the Russian Federation
When planning a pension reform, it becomes necessary to take into account Russian specifics in the organization of pension provision. This issue is extremely important in light of the fact that there are no absolutely identical pension systems in the world, even pension systems based on the same principles are characterized by a variety of national characteristics.
All over the world, pension systems, characterized by numerous national characteristics, which are due to the processes of historical development and the influence of certain ideas, are currently experiencing a period of reflection and are undergoing constant transformation aimed at improving the functions assigned to them. Therefore, blindly borrowing the experience of other countries when reforming the pension system in Russia is rather unpromising. It seems more productive to analyze this experience in order to identify approaches that make it possible to most effectively solve the tasks assigned to the pension system, not only at present, but also in the future.
The pension system of any country has one specific property - the property of a three-dimensional holographic photograph, and no matter how fractional such a photograph is, the entire picture displayed on it, even in the smallest piece, will be preserved in its entirety. This phenomenon of the holographic method of fixing objects of the material world is also fully inherent in the Russian pension system. So the picture of volumetric display is essentially the whole range of components of the life of any country, such as: the level of wages achieved, the tax system applied, the demographic situation in the country and the state of the labor market, cultural and national traditions, the development of civil society structures and state authorities. Therefore, it is impossible to change only the pension system without affecting all the fundamental economic components of the life of society.
This property of pension systems testifies to their stability, inertia, conservatism, and this quality of stability is not a disadvantage, but rather a sign due to the nature of pension systems, which is determined by the type of social structure of a country. It is possible to radically change the pension system only in exceptional cases, and only when the social formation itself changes.
In 2006, a draft Program for the Pension Reform in the Russian Federation was proposed. The essence of the new proposals boils down to the introduction of insurance mechanisms in various forms into the practice of pension provision: individual nominal savings and conditional savings accounts, professional pension systems. The very name of the document, the Pension Reform Program, sets one on an optimistic mood that society will start moving towards the required changes.
Based on the role of the pension system in society, the Program adopted by the Government must be considered from different positions, the most important of which are social and financial. So the social position implies:
- preservation of pension rights earned by citizens in previous periods;
- establishing more equitable rules for determining the amount of pensions;
- maintaining a level of pensions acceptable to society and the amount of insurance premiums;
- strengthening the interest of citizens in controlling the financing of pensions and, as a part, in paying insurance premiums.
From a financial standpoint, you need to:
- attracting funds from industries for providing pensions to those working in the industry;
- attraction of investment income from operations in the financial market.
According to this Program, it is planned to create a combined pension system that includes three levels of pension provision for citizens:
a) state pension insurance - the leading element of the system, according to which the payment of pensions is provided depending on the insurance (labor) length of service, paid contributions to the state pension insurance budget. The source of financing is from current receipts to the Pension Fund, funds received from directing part of the mandatory insurance premiums for accumulation, and from investment income from their placement.
b) State pension provision - for persons who have not acquired the right to a pension under state pension insurance, who do not have sufficient work experience - at the expense of the federal budget.
c) Supplementary pension insurance, formed under accumulative schemes at the expense of voluntary contributions from employers and citizens, and in cases established by the legislation of the Russian Federation, mandatory contributions to professional pensions paid under working conditions. Non-state pension provision in the pension system is considered as additional to the state one and can be carried out both in the form of additional professional pension systems of individual organizations, sectors of the economy or territories, and in the form of personal pension insurance of citizens who accumulate funds for their additional pension provision in insurance companies. companies or pension funds. Both of these forms must be developed.
The factors ensuring the stabilization of the financial position of the Pension Fund will be:
- tighter binding of the amount of pension payments to the amount of receipts to the Pension Fund;
- taking into account the life expectancy of a pensioner when assigning a pension and stimulating a later retirement through a system of conditionally accumulative and nominal savings accounts;
- ensuring a clearer delineation of obligations to finance insurance pensions and other pension payments between the Pension Fund of Russia and other sources, including the federal budget and social off-budget funds;
- increase in the collection of insurance premiums as a result of the introduction of a system of conditionally accumulative and nominal accumulative pension accounts.
To improve the financial stability of the Pension Fund, it is proposed to carry out a number of additional measures:
- increase the collection of pension contributions, mainly by expanding the payer base and significantly increasing the share of contributions paid directly by the employee;
- optimize the technique of pension delivery using modern technologies, which should lead to an acceleration of the turnover of pension funds, a reduction in delays in the payment of pensions, and a reduction in delivery costs.
It is also necessary to conduct a series of comprehensive calculations and additional studies of options for further reforming the pension system and, based on their results, to review the main parameters of the transition period - its beginning and end, the sequence of further steps, the rate of deductions allocated to finance funded pensions and, when developing legislative acts, be based on the results of these research.
Conclusion
-financial instability;
-weak differentiation of pension provision depending on the labor contribution;
-Unjustifiably large share of preferential pensions:
- the absence of a socially just mechanism for increasing the size of pensions due to the rising cost of living.
In conclusion, we can conclude that the work of the Pension Fund of the Russian Federation has a rather complex and extensive system, but unfortunately not always effective, and it will take more than one year to balance this system and bring it into balance.
REFERENCES
1. Amelina, E.V. Calculation and payment of contributions to the Pension Fund of the Russian Federation by individual entrepreneurs [Text] / E.V. Amelina // Accounting.- 2006.- No. 4.-S.33-34
2. Batanov, G.A. Stages of the path [Text] / G.A. Batanov //Social protection.- 2006.- No. 4.-С.3-6 (Pension provision.-2006.-No. 4)
3. Belyaev, S.A. Course of economic theory [Text]: Textbook / S.A. Belyaev. - Kirov.: Publishing house "ASA", 2007.- 344 p.
4. Borisenko, N. On the concept of financial stability of the Pension Fund of Russia [Text] / N.O. Borisenko //Economic Issues.- 2007.- No. 7.-P.106-122
5. Voinov, A.V. Public finance and regional development [Text] / A.V. Voynov // Questions of Economics, 2008, No. 3. - P. 15-22.
6. Drobozina, L.A. Finance. Money turnover. Credit [Text]: Textbook for universities / L.A. Drobozina, L.P. Okuneva, L.D. Androsova and others; Ed. prof. L.A. Drobozina. - M.: Finance, UNITI, 2007. - 501 p.
7. Kovaleva, A.M. Finance [Text]: Textbook / A.M. Kovaleva, N.P. Barannikova, V.D. Bogacheva and others; Ed. prof. A.M. Kovaleva. - M.: Finance and statistics, 2007. - 280 p.
8. Pavlyuchenko, V.A. How to heal the Pension Fund? [Text] / V.A. Pavlyuchenko//Social protection.- 2008.- No. 1.-S.Z-6.
9. Economic review [Text]: Financial markets. - 2005, No. 71 - M., DialogBank. - S. 19.
10. Economic Review [Text]: Macroeconomics. - 2005, No. 9 - M., DialogBank. - S. 22-25.
11. Sheremet, A.D. Enterprise finance: management and analysis [Text] / A.D. Sheremet - M.: INFRA-M, 2007. - 223 p.
12. Official website of the Pension Fund of the Russian Federation [Text] - http://www.pfrf.ru/
Annex 1
Population of the Russian Federation, thousand people
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Population |
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including younger than able-bodied |
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including able-bodied |
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including older than able-bodied |
Number of economically active population, thousand people
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Economically active population- Total |
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employed in the economy - total |
Number of pensioners by types of pension provision, thousand people (at the end of the year)
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Total pensioners |
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including old age |
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including disability |
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including on the occasion of the loss of a breadwinner (for each disabled family member) |
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including for years of service |
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including social |
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The number of people employed in the economy per 1 pensioner
Appendix 2
Revenues of the state pension system
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Receipt of insurance contributions from enterprises to the Pension Fund of Russia, billion rubles |
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Receipt of insurance contributions from enterprises to the Pension Fund of Russia, as a percentage of GDP |
Expenses of the state pension system
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Spending of the Pension Fund of Russia to finance the payment of pensions and benefits, billion rubles |
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Spending of the Russian Pension Fund to finance the payment of pensions and benefits, as a percentage of GDP |
Pension amount
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Minimum old-age pension (including compensation payments), rub. |
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The average size of the appointed monthly pension (including compensation payments), rub. |
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Living wage for a pensioner, rub. |
Annex 3
Rates of insurance contributions to the Pension Fund
1) for insurers acting as employers, with the exception of organizations acting as employers, engaged in the production of agricultural products, tribal, family communities of indigenous peoples of the North, engaged in traditional sectors of management, and peasant (farm) households:
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Up to 280,000 rubles. |
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From 280,001 to 600,000 rubles. |
28000 rub. +3.9% from the amount exceeding 280,000 rubles. |
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Over 600,000 rubles. |
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2) for organizations acting as employers, engaged in the production of agricultural products, tribal, family communities of indigenous peoples of the North, engaged in traditional sectors of management, and peasant (farm) households:
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Base for calculating insurance premiums for each individual on an accrual basis from the beginning of the year |
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To finance the insurance part of the labor pension |
To finance the funded part of labor pension |
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Up to 280,000 rubles. |
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From 280,001 to 600,000 rubles. |
17640 rub. +3.9% from the amount exceeding 280,000 rubles. |
11200 rub. +1.6% from the amount exceeding 280,000 rubles. |
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Over 600,000 rubles. |
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