1. revenues to the revenues of the
1. The projected revenues of the Fund’s budget. In accordance with the Draft Law, the projectedrevenues of the Fund’s budget are approved in the following amounts: – for 2015 – 305665591.3 thousand rubles, includingprojected income: for mandatory social insurance – 217410310.
7 thousand rubles(71.1% of the total revenue of the federal insurance fund), compulsory socialinsurance against accidents at work and occupational diseases – 44443981.6thousand rubles (14.5%), for the performance of public functions(interbudgetary transfers) – 43811299.0 thousand rubles (14.4%) – for 2016 – 346470113.2 thousand rubles, including:250709622.0 thousand rubles (72.
4%), 51240155.0 thousand rubles (14.8%) and44520336.
2 thousand rubles (12 ,8 %); – for 2017 – 389962820.5 thousand rubles, including:288449082.9 thousand rubles (74.0%), 55823102.8 thousand rubles (14.3%) and45690634.8 thousand rubles (11, 7%), respectively. (According to Gvozdenko AA (2016) Fundamentals of insurance.
Financeand statistics, (?. 320). The Explanatory Note to the Draft Law reflects somerevenues to the revenues of the Fund’s budget.
So, in 2015, the unified social tax will amount to207562836.3 thousand rubles (29.0% more than it is envisaged in 2014), in 2016- 238713519.4 thousand rubles, in 2017 – 268816946.9 thousand rubles. Insurance premiums for compulsory social insuranceagainst industrial accidents and occupational diseases are expected to bereceived in the revenues of the budget in 2015 in the amount of 4,411,904,400rubles (101.7% of the 2014 level), in 2016 – 50933935.
8 thousand rubles, in2017 – 55530848.6 thousand rubles. (Accordingto Kurbangaleeva OA (2015) Insurance contributions to the Pension Fund, socialand medical insurance funds, (?.272)). The receipt of taxes on the aggregate income (incomefrom taxpayers applying special tax regimes) to the budget of the federalinsurance fund is expected to be received in 2015-2017, respectively, in theamount of 8678768.6 thousand rubles (23.1% more than it is envisaged in 2014),10287627.
8 thousand rubles and 12203894.7 thousand rubles. (According to Gvozdenko AA (2016) Fundamentals of insurance. Financeand statistics, (?. 322). In accordance with Appendices 5 and 6 to the DraftLaw, in which the volumes of interbudgetary transfers received from the federalbudget and the budget of the MHIF are determined, it is envisaged to receivefunds to the revenues of the federal insurance fund budget for 2015, 2016 and2017, including from the federal budget for the performance of public functions(without taking into account the funds to cover the deficit), respectively, inthe amount of 27211299.
0 thousand rubles, 27520336.2 thousand rubles and28690634.8 thousand rubles (excluding funds for sanatorium treatment ofcertain categories of citizens,including travel to the place of treatment and back), of which: (According toKurbangaleeva OA (2015) Insurance contributions to the Pension Fund, social andmedical insurance funds, (?.
272) ). – payment of benefits to citizens exposed to radiationdue to radiation accidents and nuclear tests, in the amount of 35,200.0thousand rubles, 40000.0 thousand rubles and 42600.
0 thousand rubles; – providing disabled people with technical means ofrehabilitation, including manufacturing and repair of prosthetic and orthopedicproducts, in the amount of 8989699.0 thousand rubles, 9680090.0 thousand rublesand 10387050.
0 thousand rubles; – payment of benefits for child care to citizensexposed to radiation accidents in the amount of 948,000.0 thousand rubles,1004970.0 thousand rubles and 1091,800.0 thousand rubles; – payment of childcare allowances until the age of oneand a half years is reached for citizens who are not subject to compulsorysocial insurance, in the amount of 1,738,300.0 thousand rubles, 16795276.2thousand rubles and 17169184.
8 thousand rubles, respectively. (According to Kurbangaleeva OA (2015)Insurance contributions to the Pension Fund, social and medical insurancefunds, (?.272)).In addition, the federal budget will provide funds tocover the budget deficit of the Fund in the amount of 561430.0 thousand rublesin 2016 and 6290677.
5 thousand rubles in 2017. Expenses of the budget of the Social Insurance Fundare carried out exclusively for the purposes determined by the legislation ofthe Russian Federation, including legislation on specific types of compulsorysocial insurance (pension, social, medical), in accordance with the budgets ofthese funds approved by federal laws of the subjects of the Russian Federation. (According to Social Insurance Fundof the Russian Federation – official site http://fss.ru). The draft budget of the Fund provides for an increasein the maximum amount of the temporary disablement allowance in 2015 from16,125 rubles to 1,750 rubles, taking into account the indexation for theinflation rate (107.0%).
It should benoted that in 2016 and 2017 such indexation is not foreseen. The maximum amount of maternity benefit isincreased from 16125 rubles to 23400 rubles, based on the maximum income permonth, from which a single social tax is levied at the maximum rate. (Accordingto Social Insurance Fund of the Russian Federation – official site http://fss.ru). It is planned to increase the maximum amount fromwhich the amount of a one-off insurance payment for compulsory social insuranceagainst accidents at work and occupational diseases in the first half of 2015is calculated – 50,900 rubles, in the second half of 2015 – 51,800 rubles, in2016 – 53,500 rubles, in 2017 – 56,700 rubles, whereas in 2014 this amount was46,900 rubles. At the same time, the maximum monthly insurancebenefit due to an occupational accident and occupational disease is indexed tothe inflation rate, and 39,100 rubles for the first half of 2015, 39,840 rublesfor the second half of the year, 41,000 rubles for 2016, and 43,500 rubles in 2017,while in 2014 it was 36,000 rubles.
(According to Social Insurance Fund of the RussianFederation – official site http://fss.ru). 2. Conclusion The budget of the federal insurance fund for 2015 andfor the period until 2017 is tense, for the first time in the draft law it isplanned to receive funds from the federal budget to cover the budget deficit ofthe federal insurance fund in 2016 and 2017, which indicates a decrease in theautonomy of the Fund’s budget and the trend of social insurance from insuranceprinciples. (According to Social Insurance Fundof the Russian Federation – official site http://fss.ru).