OCCUPATIONAL SAFETY AND HEALTH
Funds for insurance against professional risks. Occupational Safety and Health Occupational Safety and Health / Legislative basis for labor protection Funds for the implementation of compulsory social insurance from accidents at work and occupational diseases are formed due to: 1) mandatory insurance premiums of policyholders; 2) collected fines and penalties; 3) capitalized payments received in the event of liquidation of the insurers; 4) other receipts that do not contradict the legislation of the Russian Federation. Funds for the implementation of compulsory social insurance against accidents at work and occupational diseases are reflected in the revenue and expenditure parts of the budget of the Social Insurance Fund of the Russian Federation, approved by federal law, in separate lines. These funds are federal property and are not subject to seizure. Insurance fee - obligatory payment for compulsory social insurance against accidents at work and occupational diseases, calculated on the basis of the insurance tariff and the discount (surcharge) to the insurance tariff, which the insured is obliged to pay to the insurer. Insurance tariff - the rate of the insurance premium from the accrued wages for all reasons (income) of the insured. The most important issue for the insured is the size of the insurance rate. It is defined by Art. 21 of Federal Law No. 125-FZ. It has been established that insurance rates, differentiated by occupational risk classes, are established by federal law. A draft of such a federal law is annually submitted by the Government of the Russian Federation to the State Duma of the Federal Assembly of the Russian Federation. Federal Law No. 18-FZ of December 2006, 235 "On insurance rates for compulsory social insurance against industrial accidents and occupational diseases for 2007" establishes that insurance rates are paid by the insured in the manner and at the rates established for 2006. Insurance premiums are paid by the insured on the basis of the insurance rate, taking into account the discount or surcharge established by the insurer. The amount of the specified discount or premium is set to the insured, taking into account the state of labor protection, the cost of providing for insurance, and cannot exceed 40% of the insurance rate established for the corresponding class of occupational risk. Article 24 of Federal Law No. 125-FZ established the procedure for accounting and reporting on compulsory social insurance against industrial accidents and occupational diseases. Insurers, in accordance with the established procedure, keep records of cases of industrial injuries and occupational diseases of the insured and related insurance coverage, maintain state quarterly statistical and accounting reports. On a quarterly basis, no later than the 15th day of the month following the expired quarter, the insurers submit reports to the insurer at the place of their registration in accordance with the established procedure in the form established by the insurer. State quarterly statistical reporting of insurers on industrial injuries, occupational diseases and related material costs is submitted in the manner established by the Government of the Russian Federation. The insured and its officials shall bear the responsibility established by the legislation of the Russian Federation for failure to submit or unreliability of statistical and accounting reports. Authors: Fainburg G.Z., Ovsyankin A.D., Potemkin V.I. We recommend interesting articles Section Occupational Safety and Health: ▪ Electrical safety in educational institutions See other articles Section Occupational Safety and Health. Read and write useful comments on this article. Latest news of science and technology, new electronics: Artificial leather for touch emulation
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