PRINCIPLES OF COMPULSORY STATE SOCIAL INSURANCE AS ELEMENT OF THE FINANCIAL SYSTEM

2019 ◽  
Vol 5 ◽  
pp. 264-267
Author(s):  
H.O. Petrenko ◽  
Keyword(s):  
Social Insurance ◽  
Financial System ◽  
Compulsory State

scholarly journals LEGAL STATUS OF THE POLICYHOLDER IN THE COMPULSORY STATE SOCIAL INSURANCE AGAINST AN ACCIDENT AT WORK AND AN OCCUPATIONAL DISEASE

2020 ◽  
Vol 1 (9) ◽  
pp. 43-50
Author(s):  
Oleksii Soloviov ◽  
Keyword(s):  
Occupational Disease ◽  
Social Insurance ◽  
Legal Status ◽  
Civil Law ◽  
Insurance Premium ◽  
Material Loss ◽  
Social Contribution ◽  
The Law ◽  
Definition Of ◽  
Compulsory State

The article considers the definition of the insured, which is contained in the Law of Ukraine «On collection and accounting of a single contribution to compulsory state social insurance» and based on this it is concluded that it includes only the persons and the main obligation of the insured – payment of insurance premium and does not establish additional or qualifying features that the insured must have. Given that the social security insurance mechanism was borrowed from civil law, the author examined the definition of the insurer from the standpoint of civil law and concluded that the presence of insurance interest is a prerequisite for determining a person as an insured and proposed his own definition of insurance interest – a certain property interest related to the need to suffer material loss in connection with damage to life, health and ability to work of the insured person as a result of an accident or occupational disease that occurs during the performance or in connection with the performance of certain work in the interests of the insured. The author emphasizes that the insurers in the relationship of social insurance against accidents at work and occupational diseases can be primarily employers. Based on the results of the analysis of the definition of the employer in various regulations, it was concluded that there is a certain inconsistency in science and legislation regarding this term, and therefore the legislative definition of the employer needs to be specified. This made it possible to develop proposals for making the necessary changes to certain regulations that contain this term. The concept and features of a single social contribution are researched. Peculiarities of insurance of persons performing works on the terms of civil law contracts are analyzed. Emphasis is placed on the unresolved issue of the customer - an individual who uses the work of other individuals under a civil contract, but without registering them as a business entity. It is believed that such persons should also act as payers of the single social contribution, and therefore it is necessary to amend the Law of Ukraine «On the collection and accounting of the single contribution to the obligatory state social insurance».

scholarly journals TEACHING OF “CONTROL SYSTEMS OF HAZARDOUS AND HARMFUL FACTORS” WITH “THE LEGAL BASIS FOR CIVIL SECURITY” IN THE INSTITUTION BUILDING AND CIVIL SECURITY PROFILES (FOR SPECIALTY CONSTRUCTION AND CIVIL SECURITY)

2021 ◽  
pp. 78-84
Author(s):  
A.A. NESTER ◽  
O.V. ROMANISHYNA ◽  
L.O. MITIUK
Keyword(s):  
Occupational Diseases ◽  
Social Insurance ◽  
Health And Safety ◽  
International Standards ◽  
Industrial Safety ◽  
Institution Building ◽  
Labor Protection ◽  
Ministry Of Education ◽  
Occupational Risks ◽  
Compulsory State

Problem statement. The article is aimed at determining the characteristics of the specialty, the presenceof problems in learning. The purpose of the article is to highlight the main problems associated with the production andthe process of mastering the profession. As the specialty is quite young, there are often no materials to master it byfuture specialists. We hope that we have managed to overcome these shortcomings. The training of future specialists intoday's changing conditions of production needs and employers poses new challenges to higher education, includinguniversities that train specialists in the field of civil security. The article is built in the classical style according to therequirements of the Ministry of Education and Science of Ukraine to scientific articles. Purpose. The specialty is one ofthe most relevant and popular specialties of training and is focused primarily on training specialists who are able toensure effective implementation of labor protection policy, industrial safety and cooperation with state supervisoryauthorities in accordance with regulations and international standards. The specialty allows to acquire practical andspecialized knowledge and skills in the field of both technical and human sciences, related to the risks that arise in theprocess of work, methods of eliminating hazards, assessment of occupational risks, etc. Graduates can interpret the roleand place of a person in solving health and safety problems with all the consequences. Conclusions. The purpose of thespecialists in civil safety and labor protection is to implement the task of compulsory state social insurance againstaccidents at work and occupational diseases, including participation in ensuring the employer's preventive and othermeasures aimed at eliminating harmful and dangerous factors of production, prevention of accidents at work,occupational diseases and other cases of threat to the health of personnel caused by working conditions, and providingthe employer with practical assistance in constantly improving the forms and methods of preventive work in the field oflabor protection.

scholarly journals Areas of the Administration System Improvement of the Unified Contribution to Compulsory State Social Insurance

2021 ◽  
Vol 39 (3) ◽  
Author(s):  
Lesia Marushchak ◽  
Olha Pavlykivska ◽  
Iryna Lahutina ◽  
Valentyna Borkovska ◽  
Olena Prygodiuk ◽  
...  
Keyword(s):  
Social Insurance ◽  
Pension Fund ◽  
Theoretical Background ◽  
Tax Burden ◽  
Different Types ◽  
System Improvement ◽  
Low Efficiency ◽  
Insurance Model ◽  
Shed Light ◽  
Compulsory State

The research was pointed out the effectiveness of the unified social contribution model in contrast to the financial amount collected to the Pension Fund and debts raised from the unsteady proportion of tax burden on different types of business. A practice that was analyzed in research has shown that this insurance model was not suitable for many companies and employees. Thus, the diagnostics of calculating the unified contribution debt results according to the current legislation proved low efficiency of the current procedure, which requires further improvement both in the legislative and executive planes. As an improvement of this theoretical background, it could point to the number of debts and quantities of claims brought to the economic entities and entrepreneurs. It is crucial to adopt international experience to create an effective internal system for tax collection, so we aimed to shed light on this problem of the tax burden faced by businesses and households by comparing them with similarly constructed taxes in European countries.

scholarly journals DIRECTIONS FOR THE DEVELOPMENT OF THE INSTITUTE OF OBLIGATORY STATE SOCIAL INSURANCE AGAINST ACCIDENTS AT WORK AND OCCUPATIONAL DISEASES

2020 ◽  
pp. 40-44
Author(s):  
O. Pohorielova
Keyword(s):  
Working Conditions ◽  
Occupational Diseases ◽  
Social Insurance ◽  
Insurance Fund ◽  
Production Factors ◽  
Social Insurance Fund ◽  
The Social ◽  
Social Contributions ◽  
Psychological Risks ◽  
Compulsory State

The article covers issues related to compulsory state social insurance, which is one of the mechanisms for ensuring health of employees in the course of their work. In his article the author states that accidents and occupational diseases are one of the biggest threats to the health of the working population of Ukraine. The author of the article emphasizes the need to reorient the institution of compulsory state social insurance to strengthen prevention of accidents and occupational diseases, which, accordingly, has lower economic costs than compensation for workers who have suffered any health damage. He also emphasizes the need to finance preventive measures by the Social Insurance Fund, which is not currently implemented. The article emphasizes importance of updating the list of occupational diseases that occur due to occurrence of modern harmful production factors that harm health of the employees. Currently the list of occupational diseases approved by Ukraine is missing the modern production factors related to digital technologies and psychological risks that are the causes of occupational diseases of the employees. The author also states establishment of the same number of social contributions without taking into account working conditions as another shortcoming of the legislation in the field of compulsory social insurance. The author emphasizes the need to establish occupational risk classes, according to which contributions to the compulsory state social insurance should be paid, which will depend on the occurrence of harmful and dangerous factors in the workplace, number of accidents and occupational diseases. In this regard, the author suggests providing a system of motivation of employers, which provides for the possibility of employers to pay lower contributions in connection with creation of favorable working conditions and reduce accidents and occupational diseases.

Social insurance – guarantee of the right of citizens to social protection due to accidents and occupational diseases on the manufacturer

2020 ◽  
pp. 41-45
Author(s):  
O. Soroka
Keyword(s):  
Social Services ◽  
Occupational Diseases ◽  
Social Insurance ◽  
Social Protection ◽  
Social Rights ◽  
Main Body ◽  
Material Support ◽  
Wide Range ◽  
The Right ◽  
Compulsory State

Problem setting. In the transition to a market economy, social rights acquire a fundamentally new meaning, as they are designed to guarantee radical changes in the socio-economic situation of man as a participant in market relations. The Constitution of Ukraine reflects a wide range of social rights of a person and a citizen to work, leisure, social protection, health care, medical care, health insurance, family protection, childhood, motherhood and fatherhood, education, etc. One of the central and universally recognized in the system of social rights of citizens is the right to social protection, the requirement of which is embodied in international acts ratified by Ukraine. The right to social protection is guaranteed by the obligatory state social insurance at the expense of insurance contributions of citizens, enterprises, institutions and organizations, budgetary and other sources of social security, as well as the creation of a network of state, municipal and private institutions for the care of the disabled. Without these guarantees, this right becomes an intention (wish) in the relevant field, has no practical value either for the individual or for society as a whole. Analysis of recent researches and publications. Issues of social insurance were the subject of research by such scientists as V. M. Andriyiv, D. V. Bozhko, N. B. Bolotina, M.M. Klemparsky, O. L. Kuchma, K. Yu. Melnyk, O. V. Moskalenko, P. D. Pilipenko, S.M. Prilipko, V. I. Prokopenko, O. I. Protsevsky, S. M. Sinchuk, I. M. Orphan, B. I. Stashkov, O. V. Tishchenko, L. P. Shumna, M. M. Shumylo, O. M. Yaroshenko, and others. Target of research to consider compulsory state social insurance as a guarantee of the right of citizens to social protection due to accidents and occupational diseases at work. Article’s main body. The main guarantee of a person’s right to social protection due to accidents and occupational diseases at work is compulsory state social insurance. The task of social insurance against accidents at work and occupational diseases that have caused disability is to carry out preventive measures aimed at eliminating harmful, dangerous production factors; prevention of accidents at work, other cases of threat to the health of the insured, caused by working conditions; restoration of health and working capacity of victims at work; compensation for damage related to the loss of insured persons’ wages or the relevant part of it during the performance of their duties, provision of social services in connection with damage to health, as well as in the event of their death, making insurance payments to incapacitated members families. Confirmation of the central place of social insurance against accidents and occupational diseases at work in the system of guarantees of the right of citizens to social protection can serve as indicators of the cost of material support in this area. Conclusions and prospects for the development. As a result of studying the place and role of compulsory state social insurance in the system of guarantees of the right of citizens to social protection due to accidents and occupational diseases at work, we can state that the right to social protection is one of the central and universally recognized social human rights. Compulsory state social insurance is the main material guarantee of the realization of the right of citizens to social protection due to accidents and occupational diseases at work. Its main essence and purpose are to receive the insured person in the event of an insured event from the insurer of material support (temporary disability benefits, burial) and social services (payment for treatment in the rehabilitation departments of the sanatorium after illness and injury) at the expense of the insured.

scholarly journals SINGLE CONTRIBUTION TO THE COMPULSORY STATE SOCIAL INSURANCE: FEATURES, TRENDS AND PROBLEMS

2017 ◽  
pp. 24-34
Author(s):  
Oksana TULAI
Keyword(s):  
Social Insurance ◽  
Social Protection ◽  
The State ◽  
Financial Resources ◽  
The European Union ◽  
State Budget ◽  
Advantages And Disadvantages ◽  
Social Contribution ◽  
Insurance Funds ◽  
Compulsory State

Introduction. Social insurance contributes to ensuring the necessary standard of living for the population and a balanced distribution of public goods. In today's conditions of financial, social and political instability, problems of functioning of the system of compulsory state social insurance are actualized. At the same time, the issue of financial support for this system, which is part ofa single contribution to the compulsory state social insurance, is ofgreat importance. Purpose. The purpose of the article is to find out the features, trends and problematic aspects of the functioning of a single social contribution as a source of the formation of financial resources of the system of compulsory state social insurance. Results. The article deals with the issue of the functioning of a single contribution as a source of the formation of financial resources of the system of compulsory state social insurance. The monitoring of the revenues of the single contribution to the compulsory state social insurance funds is carried out. The advantages and disadvantages of a single contribution to compulsory state social insurance are outlined. The attention is focused on the necessity of legalization of the fund of labor remuneration of economic entities as an important factor of influence on the financial provision of the system of compulsory state social insurance. Conclusion. In general, the principle of paying a single social contribution is practically applicable in all countries of the European Union, so the fact of its introduction brings our state closer to the generally accepted world standards. Taking into account that the income of a single social contribution to the compulsory state social insurance funds depends on the level of wagesjt is necessary to strengthen measures to create a system for stimulating the transition of workers from the shadow economy sector to the official one. Indeed, from non-payment of taxes and contributions from shadow incomes, the state loses billions of hryvnias of revenues to the state budget and funds of compulsory state social insurance, and workers remain without adequate social protection and adequate pension provision in the future. All this requires indepth study and practical solution.

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