Determination of discounts and surcharges to tariffs. Occupational Safety and Health

OCCUPATIONAL SAFETY AND HEALTH
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Determination of discounts and surcharges to tariffs. Occupational Safety and Health

Occupational Safety and Health

Occupational Safety and Health / Legislative basis for labor protection

Decree of the Government of the Russian Federation of September 6, 2001 No. 652 approved the "Rules for establishing discounts and surcharges for insurers on insurance rates for compulsory social insurance against industrial accidents and occupational diseases."

In accordance with these Rules, the amount of discounts and surcharges is calculated by the insurer according to the approved "Methodology for calculating discounts and surcharges to insurance rates for compulsory social insurance against industrial accidents and occupational diseases". The main idea of this technique is to compare the three most important key indicators (in terms of insurance against accidents and occupational diseases) of the insured with the average values for this type of economic activity, i.e. among similar industries. At the same time, the period for which these indicators are taken is the previous calendar year. If these indicators for a given insured are more (less) than average, then in proportion to the excess (decrease), but not more than 40% of the insurance rate established by the insured, a surcharge (discount) is charged accordingly.

At the same time, the amount of the discount is equal to zero if, as of the end of the previous calendar year, the level of attestation of workplaces for working conditions is less than 0,3 or the level of mandatory preliminary and periodic medical examinations is less than 0,9. Practice has shown that this has sharply intensified work on attestation of workplaces.

As three indicators the state of affairs in the field of labor protection at the insured selected:

the ratio of the amount of security for insurance in connection with all insured events that have occurred with the insured to the amount of insurance premiums accrued;
the number of insured events for the insured per thousand employees;
the number of days of temporary disability for the insured per one insured event.

Federal Law No. 24-FZ of July 1998, 125 and the Rules determine that discounts and surcharges are set by the Fund for the current calendar year within the limits of insurance premiums provided for by the relevant section of the Fund's budget revenue approved by the Federal Law. This provision means that the amounts of discounts and surcharges set for all insurers must be equal to each other.

Discounts and surcharges are established by the FSS of Russia only for the current year.

Authors: Fainburg G.Z., Ovsyankin A.D., Potemkin V.I.

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