What is tfoms in medicine. Territorial Compulsory Medical Insurance Fund. Calculation of contribution for individual entrepreneurs - what is the percentage of the unified social tax

The Federal Fund (hereinafter referred to as FFOMS or the Fund) is a state fund created to finance medical care for the population of the Russian Federation. The fund is extra-budgetary, that is, money for financing is allocated not from funds received from policyholders (citizens and legal entities). FFOMS is a non-profit legal entity, has an independent balance sheet and its own property.

Explanation of FFOMS

Let's look at each word from the title. What does it mean and why was it chosen?

• Federal. The Fund is centralized at the federal level, has its own territorial branches in each constituent entity of the Russian Federation, and the basis of its activities is regulated by federal laws.
• Fund. This is a non-profit organization that has its own budget intended for a specific public purpose - providing high-quality free medical care to the population.
• Mandatory. This term means that all citizens must be insured without fail. According to the Constitution of the Russian Federation, every citizen has the right to receive free medical care from the state, and in order to organize it correctly, everyone must make insurance contributions (independently or through an employer) to the Fund, from which they will then be spent.
• Medical. The main goal of the Foundation is medical care, that is, providing assistance to people who have health problems.
• Insurance. This is a special type of economic relations in the state in which certain contributions from citizens are accumulated in one place, and, if necessary, are given back to citizens in the form of an insurance amount or an insurance service.

Thus, decoding the FFOMS is not difficult - it is enough to have a general understanding of the terms that are used in the Russian Federation to designate important organizations.

Government regulation

The activities of the Fund are regulated by the legislation of the Russian Federation at the federal and regional levels. The main documents on the basis of which the main body and its territorial branches operate are:

1. Constitution of the Russian Federation.
2. Federal Law of November 29, 2010 “On compulsory health insurance in the Russian Federation.”
3. Charter of the Foundation.
4. Resolution of the Supreme Court “On the procedure for financing compulsory health insurance of citizens” for each year.
5. Budget Code of the Russian Federation.
6. Other legislative acts of the Russian Federation.

Fund functions

The main functions of the FFOMS are those tasks that it performs to achieve the main goal of its creation - providing financing for medical care for citizens. They are enshrined in paragraph 8 of Chapter. 6 and state that the FFOMS:

1. Participates in the development of the main program to ensure free medical services.
2. Accumulates and manages financial resources to support the program.
3. Levels the conditions for providing funding for territorial bodies.
4. Controls the activities of territorial bodies and their targeted use of financial resources within the program.
5. Monitors compliance by insurance entities with the conditions for the use of funds within the program and their mandatory contributions.
6. Has the right to charge and collect from insurers (individuals and legal entities) arrears, fines and penalties, which are used to provide medical care to non-working persons.
7. Maintains its own reporting, establishes its forms, determines the accounting procedure, issues regulations, forms of documents and issues the necessary instructions within the framework of its powers.
8. Maintains unified registers of organizations providing medical care and health insurance, registers of quality experts and insured citizens.
9. Performs other functions within the scope of his authority.

Compulsory medical insurance policy

The main document issued by the Compulsory Medical Insurance Fund and according to which a citizen of the Russian Federation has the right to receive free qualified medical care is a policy.

The policy can be obtained from the territorial bodies of the FFOMS or from commercial organizations to which the Fund has delegated its powers to issue companies).

To apply to the territorial body of the Compulsory Medical Insurance Fund (or to those organizations to which the necessary insurance powers have been transferred), you only need a passport; when applying for a policy for a child, you should also provide a birth certificate. After receiving the application, employees issue a temporary certificate (for a period of 1 month), which allows you to use all services under the policy until it is actually received.

What does the fund's budget consist of?

In order to understand what the fund's budget consists of, you need to remember what the abbreviation means. The FFOMS receives funds from the so-called social contributions, which are paid to the Pension Fund and amount to 22% in 2014 (from the annual salary within 624 thousand rubles). The FFOMS tax is 5.1% of this amount. If the annual income exceeds 624 thousand rubles, then the contribution from subsequent amounts to the Pension Fund is 10%, and only 3.7% is transferred to the Federal Compulsory Medical Insurance Fund.

In addition, there are certain categories of organizations for which reduced insurance premium rates are established.

The tax is paid quarterly or monthly depending on the form of organization and taxation system (UTII or simplified taxation).

Conclusion

Thus, the decoding of the FFOMS is quite accessible and understandable to all citizens of Russia, because we all apply for medical services under the compulsory medical insurance policy and pay taxes to replenish the Fund’s budget.

Federal Compulsory Health Insurance Fund(FFOMS) is one of the state extra-budgetary funds created to finance medical care for Russian citizens. Created on February 24, 1993 by Resolution of the Supreme Council of the Russian Federation No. 4543-I.

The activities of the fund are regulated by the Budget Code of the Russian Federation and the federal law “On compulsory health insurance of citizens in the Russian Federation,” as well as other legislative and regulatory acts. The Regulations on the Fund were approved on February 24, 1993, and on July 29, 1998, the Charter of the Fund was adopted in its place.

Among the main functions of the fund:

• Leveling the operating conditions of territorial compulsory health insurance funds to ensure financing of compulsory health insurance programs.
• Financing of targeted programs within the framework of compulsory health insurance.
• Control over the targeted use of financial resources of the compulsory health insurance system.

Foundation Management

Before the adoption of the fund's charter in 2009, the head of the MHIF was first called the executive director, then the director. After the adoption of the charter, the head of the MHIF began to be called the chairman.

Territorial compulsory health insurance funds

The executive authorities of all constituent entities of the Russian Federation create territorial compulsory medical insurance funds (TFOMS), which operate in accordance with the Regulations on the territorial compulsory medical insurance fund (approved by Resolution of the Supreme Council of the Russian Federation dated February 24, 1993 No. 4543-1 “On the procedure for financing compulsory medical insurance”). insurance of citizens for 1993").

Territorial funds are replenished mainly through insurance premiums for compulsory health insurance. Contributions to territorial MHIFs have now been cancelled, and contributions previously paid to them are paid to the federal MHIF.

Corruption

On November 16, 2006, the director of the Federal Compulsory Medical Insurance Fund, Andrei Taranov, and his deputy, Dmitry Usienko, were detained on suspicion of corruption. According to the investigation, in 2005-2006, Andrei Taranov, together with other high-ranking employees of the fund, were involved in extorting bribes from pharmaceutical companies and regional funds. According to the prosecution, in this way the criminal group managed to earn 27 million rubles, but the jury recognized only 11 episodes out of 55, as a result of which the amount was reduced to 9 million.

You can find out more detailed prices by studying our .

MHIF stands for Compulsory Medical Insurance Fund, and it was created to finance medical care for citizens of the Russian Federation. The Federal Compulsory Medical Insurance Fund of the Russian Federation is financed not from the state budget, but from funds contributed by policyholders. In other words, by providing a policy, you can always count on qualified medical care. At the federal level, the fund is centralized, and in each constituent entity of the Russian Federation there are territorial branches of the Compulsory Medical Insurance Fund. The policy can also be obtained from commercial organizations to which such powers have been delegated. That is, if you need to pay an insurance premium in Moscow, then you need to contact the MG MHIF.

Decoding the abbreviation

To understand the essence of the MHIF activities, it is necessary to decipher the abbreviation:

• Fund. A non-profit organization that has its own budget, which is used to achieve a specific public purpose. In this case, it is the provision of free medical care;
• Mandatory. This means that every citizen of the Russian Federation must be insured. According to the constitution, all of them have the right to free medical care, but before this they must pay insurance premiums in the prescribed amount;
• Medical. The main purpose of the fund is medical care;
• Insurance. Those. Citizens pay certain insurance premiums, which are accumulated in one place. They are then issued in the form of an insurance service or sum insured.

To apply for a policy, you must provide a passport. If the document is issued for a child, then his birth certificate is required. The policy is issued within a month, and until this moment a temporary certificate is issued, providing similar opportunities. If you are planning to apply to the Moscow Compulsory Medical Insurance Fund to obtain a policy, then you can always consult with the specialists of our company. We will tell you the current MHIF KBK for payment of insurance premiums, penalties, etc., which will save you from problems in the future.

Main functions of the fund

Its main goal is to ensure financing of medical care for citizens.

Taking this into account, the following functions of the Federal Compulsory Medical Insurance Fund of the Russian Federation are distinguished, which, in essence, are tasks performed to achieve the goal:

• Participates in the development of the main program to ensure free provision of medical services;
• Responsible for the accumulation and management of financial resources used to support this program;
• Engaged in equalizing conditions in the financing of all territorial bodies;
• Controls the activities of bodies, as well as their use of allocated financial resources within the framework of the program;
• Provides control over how insurance entities use funds and make mandatory contributions;
• The Fund has the right to assess fines and penalties, to collect arrears from policyholders, which are subsequently used to provide medical care for unemployed persons;
• Maintains various registers: organizations providing medical insurance and services; insured citizens and quality experts;
• Other functions are carried out within the scope of authority.

The contribution of the insurance amount to the Moscow Compulsory Medical Insurance Fund can be carried out independently or by the employer. In any case, you can count on absolutely free qualified medical care if the policy is provided.

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Payment of contributions to the Pension Fund and medical expenses. insurance is mandatory for all employers and entrepreneurs. To transfer contributions for health insurance, you need to know the BCC and the interest rate. In the article we will look at what the rate and percentage of deductions are in the Federal Compulsory Medical Insurance Fund.

How to calculate the contribution rate

Most employers calculate the FFOMS rate at the current rate of 5.1%. There is no maximum limit for these insurance premiums. Regardless of how much the employee earns during the year, a deduction for medical expenses must be made from each payment. insurance. Contributions depend on the minimum wage, so calculation is not difficult.

Using the example of individual entrepreneur contributions for “oneself” Let's look at the amount of compulsory insurance in 2017:

• Pension - 7,500 * 26% * 12 = 400 rubles.
• Honey. business insurance premiums - 7,500 * 5.1% * 12 = 4,590 rubles.

So, insurance premiums for businessmen who pay for themselves amount to 27,990 rubles in 2017. This amount is usually divided into four quarters. At the end of the quarter, merchants are required to pay a single contribution in the amount of 6,997.5 rubles. The monthly rate is 2,332.5 rubles.

Knowing the annual amount, these contributions can be paid either in a single payment or quarterly. Almost all merchants make quarterly payments. They are fixed for entrepreneurs who do not have employees. For all employers, the insurance premium and its rate depend on the chosen taxation system and on the amount accrued to the employee during the year.

Policyholders who have employees, make deductions at the following rates:

• Pension Fund - 22%. This amount fluctuates and depends on the danger of work at the enterprise. Additional contributions may be established, which the fund informs the manager about in a separate notice.
• Social Insurance Fund - 2.9%. Hazard and injury contributions are assessed. The amount of this contribution is determined for each enterprise separately.
• FFOMS - 5.1%.

If the company is on a simplified basis and at the same time is engaged in a “preferential” type of activity, then the amount of the insurance premium will be different.

To take advantage of the preferential contribution, you need to check whether the economic activity code refers to the “beneficiaries”, the list of which was established on the basis of Federal Law No. 212. For such companies and entrepreneurs, contributions to the Pension Fund of the Russian Federation are 20%, and insurance contributions to medical insurance. fear 5.1%.

While the pension contribution can reach a limit and decrease, the medical rate does not have a limit, so the 5.1% deductions apply all year.

Contribution rate to the Federal Compulsory Medical Insurance Fund in 2017

Changes that will affect all taxpayers in 2017 are, first of all, the transfer of powers from one regulatory body to another. The tax authorities will now be in charge of checking the correctness of accrual and payment. The federal law will no longer apply; it will be replaced by the Tax Code.

Inspection of the activities of entrepreneurs and organizations will be carried out on the basis of new legislation. This is the only and main change in 2017. What percentage of contributions to the FFOMS we expect can be seen in the table:

As we can see, insurance rates will not change and will remain at the same level. The regulatory authorities have not canceled the reduction in contributions, but now not all employers will be able to take advantage. Changes in the amount of insurance premiums will be felt by businessmen who paid for themselves.

An increase in the minimum wage by 7,500 rubles will lead to an increase in the amount of taxes on compulsory insurance.

Who doesn't pay dues

Who can avoid paying dues? These include:

• Pharmacies, merchants licensed to conduct pharmaceutical activities.
• Organizations involved in the field of social services for citizens.
• Charity organisations.
• Research and development companies.

These organizations are subject to a 0% tariff rate.

The following insurers can take advantage of the 4% rate on the calculation of mandatory insurance contributions to the Federal Compulsory Medical Insurance Fund:

• Companies that deal with information technology.
• Businessmen and organizations involved in inventions and scientific developments.
• Tourist organizations.

Thus, the interest rate for paying the contribution directly depends on the type of activity of the entrepreneur and organization. The more active the structure is in government and charitable financing, the lower the contribution rate.

The demographic situation and changes in public policy priorities in the field of budget expenditures in many countries lead to increasing pressure on public sources of healthcare financing, and the role of private sources of financing is increasing. Thus, even in those countries where the state has traditionally occupied a leading position in financing health care, the role of health insurance is increasing. Around the world, where health insurance is a rapidly growing industry, an increasing number of new insurance products are emerging that are designed to meet the demand of the insurance market and are aimed at individual consumers. In general, product parameters are determined by national legislation and the amount of government intervention in the industry.

Availability of medical services- this is the key problem in any . The degree of accessibility of medical services is primarily determined by the share of services guaranteed by the state (state guarantees). In some countries, such as the United States, virtually all healthcare is financed through voluntary health insurance (VHI), while in Europe the most significant source of funds is compulsory health insurance (CHI) and government funding.

Thus, health insurance varies greatly from market to market and depends on historical traditions and government guarantees in this area and the needs that the market is aimed at. For example, health insurance in the UK and the US are at diametrically opposite ends of the health care spectrum. In the USA, VHI is an urgent need, although for some groups of the population (elderly, low-income) government programs are involved, for the most part, VHI policies are purchased by employers for their employees. In the UK, however, healthcare is given priority and is largely funded by the National Health Service; VHI policies are designed in such a way as to provide surgical treatment out of turn or provide increased comfort and quality of medical services. Such policies are mostly also purchased by employers. In some countries, secondary health insurance markets are being developed to provide additional benefits or cover costs not covered by primary insurance.

Health insurance in the Russian Federation - a form of social protection of the population’s interests in health care. The purpose of health insurance is to guarantee that citizens of the Russian Federation, in the event of an insured event, will receive medical care from accumulated funds and finance preventive measures. Medical insurance can be provided in both compulsory and voluntary form.

Essence medical insurance constitutes a mechanism for transferring risk associated with temporary or permanent loss of health and costs, to one degree or another, associated with the restoration of lost health.

Object medical insurance is an insurance risk caused by the costs incurred by the insured in connection with his application to a medical institution for medical care.

The health insurance system regulates the process of receipt of financial resources into the insurance fund and their expenditure on treatment and preventive care. The required amount of the insurance fund is calculated based on the probability of an insured event occurring. The size of the one-time insurance premium depends on the health status of the insured, his age and other factors that determine the likelihood of the onset of the disease in a given period of life.

It is necessary to distinguish between the concepts of “insurance medicine” and “health insurance”. Insurance medicine is one of the ways to finance healthcare. It is assumed that the source of funding is health insurance premiums. In turn, health insurance is a narrower concept, which is a type of insurance activity.

Basic principles of insurance medicine, enshrined in law:

• the universal nature of participation of citizens of the Russian Federation in compulsory health insurance programs;
• guaranteed volume and conditions for the provision of medical and medicinal care to the population within the framework of the compulsory health insurance program;
• free provision of medical services to the population within the framework of compulsory health insurance;
• a combination of voluntary and compulsory health insurance;
• voluntary health insurance, carried out on the basis of voluntary health insurance programs and providing citizens with services in addition to the compulsory health insurance program;
• ensuring and protecting the rights of those insured in the health insurance system.

The risk of illness (loss of ability to work) belongs to the category of risks that arise for reasons beyond a person’s control, but such risks entail significant costs. Such risks affect not only individual citizens, but also society as a whole, since it is interested in maintaining the health of its members. Compulsory health insurance is included in the system. The need for medical services can be classified as social, therefore compulsory health insurance guarantees insurance coverage in case of illness to all insured persons equally.

The rights of citizens of the Russian Federation in the field of health protection are enshrined in paragraph 1 of Art. 41 of the Constitution of the Russian Federation; Art. 20 "Fundamentals of the legislation of the Russian Federation on the protection of the health of citizens"; in the law of the Russian Federation "On medical insurance of citizens in the Russian Federation".

In particular, the Constitution of the Russian Federation defines the following: “Everyone has the right to health care and medical care. Medical care in state and municipal health care institutions is provided to citizens free of charge at the expense of the corresponding budget, insurance premiums, and other revenues.” According to the law of the Russian Federation “On medical insurance of citizens in the Russian Federation,” all citizens of the Russian Federation, foreign citizens and stateless persons permanently residing in the territory of the Russian Federation are subject to compulsory health insurance.

Thus, healthcare is obliged to satisfy the need of citizens to maintain an optimal level of health, regardless of what material capabilities they have.

In accordance with the law of the Russian Federation "On medical insurance of citizens in the Russian Federation", the subjects of health insurance are: citizen (insured), policyholder, medical insurance organization (insurer), medical institution. In addition to the subjects, the Federal and territorial compulsory health insurance funds take part in the implementation of compulsory health insurance.

It is implemented through an independent system of funds (Federal Compulsory Medical Insurance Fund, territorial compulsory medical insurance funds and branches of territorial funds), as well as through the mediation of specialized medical insurance organizations. Insurance organizations carry out compulsory health insurance operations on a non-commercial basis. Insurance organizations are intermediaries between compulsory medical insurance funds and medical institutions that provide medical services to insured citizens.

The organization, control and financing of the compulsory medical insurance system is carried out through the federal and territorial compulsory medical insurance funds. Federal and territorial compulsory medical insurance funds were created as independent non-profit financial and credit institutions operating in accordance with the legislation of the Russian Federation.

In the compulsory health insurance system, the insurers are employers, who are obliged to enter into compulsory medical insurance agreements in favor of their employees, and individual entrepreneurs. Policyholders in the compulsory medical insurance system can be represented in the form of two groups:

• insurers for the working population;
• insurers for the non-working population (children, students, pensioners, etc.).

The first group unites enterprises, institutions, and organizations that are insurers for their employees and make compulsory health insurance contributions to the appropriate funds for them. Accordingly, persons working in these structures act as insured persons. The second group is represented by government bodies at all levels of local administration.

Medical institutions provide services to insured citizens on the basis of an agreement for the provision of medical services under compulsory (voluntary) health insurance. The contract is concluded between a medical institution and a medical insurance organization.

The volume and conditions for the provision of medical and medicinal care guaranteed to the population of Russia under compulsory health insurance are established by the Basic Compulsory Health Insurance Program. The basic compulsory medical insurance program is developed by the Ministry of Health of the Russian Federation and is subject to approval by the government of the Russian Federation. Based on the basic program, territorial compulsory health insurance programs are developed and approved, containing a specific list of types of medical care and services (by medical specialty) guaranteed to the population of the territory and paid for from compulsory health insurance funds. In accordance with the law, the volume and quality of medical services established by territorial programs cannot be lower than those established in the basic program.

The territorial compulsory medical insurance program contains a list of types and volumes of medical care financed from compulsory health insurance, a list of medical institutions operating in the compulsory health insurance system, conditions and procedures for the provision of medical care in them. In accordance with the law, the volume and quality of medical services established by territorial programs cannot be lower than those established in the basic program.

Voluntary health insurance

Voluntary health insurance is designed to ensure that insured citizens receive medical services in excess of the minimum guaranteed by the compulsory medical insurance program. A medical insurance organization is developing a voluntary medical insurance program, which includes a list of types of medical services guaranteed to the insured in accordance with a voluntary medical insurance agreement.

A voluntary health insurance contract is concluded between the policyholder and the insurance company and, according to which, in exchange for the paid insurance premium, the insurer undertakes to pay the policyholder's medical expenses in accordance with the contractual terms (Appendix 6).

In health insurance, benefits are directly related to the policyholder's costs of treating an illness or traumatic injury. Insurance conditions provide for full or partial compensation of expenses incurred.

Depending on the form of insurance payments, medical insurance is divided into two classes:

1. Primary health insurance.
2. Additional medical insurance.

Primary insurance usually involves compensation by the insurance company for medical expenses (mainly treatment costs) in accordance with the terms of the insurance contract. Thus, the policyholder is not paid an insurance benefit in the form of a sum of money. The payment is in the nature of paid medical expenses.

Additional health insurance provides two types of insurance coverage:

• payment for certain medical procedures (experimental treatment, dental services and prosthetics, ophthalmic services, procedures performed in the treatment of cancer, etc.);
• payment of indirect expenses (loss of earnings due to disability, transportation services, parental leave, etc.).

Voluntary health insurance can be provided both individually and collectively. The most common type of voluntary health insurance policy is a collective (group) insurance policy. The collective form of insurance has gained high popularity all over the world.

In collective insurance, enterprises or organizations (employers) most often act as the insured, and employees of enterprises and/or members of their families act as the insured contingent. The policyholder enters into a VHI agreement with the insurer, and in accordance with it, every citizen in respect of whom the agreement is concluded (the insured) has the right to receive medical services upon the occurrence of an insured event. Each insured person is issued an insurance policy.

Medical institutions in the health insurance system are licensed (state permission to carry out certain types of activities and services) treatment and preventive institutions, research and medical institutes, other institutions providing medical care, as well as persons carrying out medical activities both individually and and collectively.

Medical institutions have the right to provide medical services to the insured under voluntary health insurance programs without prejudice to mandatory programs. In addition, medical institutions can provide medical care outside the health insurance system.

When calculating tariff rates for VHI data from health statistics or medical statistics are used, which takes into account both basic demographic indicators (life expectancy, mortality) and morbidity and hospitalization indicators.

Depending on the duration of VHI contracts, there are differences in the nature of payments and the statistical data base necessary for calculating insurance rates.

Basically, VHI contracts are concluded for a period of one year; in this case, tariffs are calculated differentially depending on the insured’s membership in a certain risk group for each age. Current insurance payments are made from insurance premiums received in a given financial year.

When concluding multi-year, long-term VHI contracts, to calculate insurance rates, not only the increase in age-related morbidity is taken into account, but also changes in the demographic factor over time, changes in the morbidity statistics of the insured during the insurance period, and the possible cumulation of insured risks. Insurance premiums are used both to finance current payments and to create reserves intended for future payments, taking into account changes in the degree of risk for different age categories of the insured. That is, it is necessary to take into account the fact that morbidity rates change with increasing age.

Taking into account the fact that individuals with significantly different individual characteristics from the average characteristics (age, health status, working conditions, lifestyle, etc.) are subject to VHI, the likelihood of a disease occurring in these individuals is different. In this regard, general principles for differentiating tariff rates according to these characteristics are being developed. The basic tariff rate (net rate) is adjusted for the following health groups depending on the results of the preliminary medical examination:

• health group 1- practically healthy persons without a family history, with a history of childhood illnesses, colds, appendicitis, hernia; without bad habits or with their moderate severity, not working in production with particularly harmful working conditions;
• health group 2- practically healthy individuals with an increased risk of disease, burdened by heredity with diabetes, cardiovascular, kidney and cholelithiasis, and mental illness. History: traumatic brain injury, complicated childhood illnesses, alcohol abuse, smoking, working or working in production with particularly hazardous working conditions;
• health group 3- persons of working age who have chronic diseases with a tendency to exacerbate more than twice a year, abuse alcohol, systematically use tranquilizers, sleeping pills, suffer from severe neuroses, psychopathy, hypertension of I and II degrees, coronary artery disease without severe angina, who have undergone abdominal surgery.

Tariff rates can be differentiated by age, gender, urban and rural population, for individual or group insurance.

Tariff rates are calculated separately for each area of ​​VHI: outpatient, inpatient, comprehensive medical care.

The mechanism for applying premium increases depending on the health status of the insured may vary between different companies, depending on the adopted underwriting technology and the individual interpretation of the facts by the underwriter. The premium may be applied as a percentage depending on the degree of deviation of the health status from the norm.

Compulsory Health Insurance Fund

Compulsory Health Insurance Fund intended to finance the population's medical expenses.

Compulsory health insurance- an integral part of the state.

The main goals of the compulsory health insurance fund:

• financing of target programs within the framework of the Compulsory Medical Insurance Fund;
• monitoring the rational use of the Compulsory Medical Insurance Fund.

The income of the compulsory health insurance fund consists of:

• insurance premiums of enterprises;
• allocations from the state budget;
• voluntary contributions;
• income from the use of temporarily available funds from the compulsory health insurance fund.

Federal and territorial (in the constituent entities of the Federation) compulsory medical insurance (CHI) funds were created in accordance with the law of the Russian Federation “On medical insurance of citizens in the Russian Federation” dated June 28, 1991 (as amended on April 2, 1993). The main tasks of the federal compulsory medical insurance fund include:

• accumulation of financial resources to provide compulsory medical insurance;
• financing of medical care costs;
• ensuring equal access of citizens to medical services throughout the country;
• implementation of federal programs in the healthcare sector.

Direct financing of medical institutions is provided by territorial compulsory health insurance funds.

Payments to the Compulsory Health Insurance Fund

The insurance rate of contributions for compulsory health insurance is set at 3.6% in relation to accrued wages. Of these in:

• Federal Compulsory Medical Insurance Fund - 0.2%;
• territorial compulsory health insurance funds - 3.4%.

To account for settlements with compulsory health insurance funds, passive account 69, subaccount “Settlements for medical insurance” is used.

Amounts accrued to the Compulsory Medical Insurance Fund are included in the cost price.

Contributions to the social and medical fund are called a unified social tax, which can also be paid at a regressive rate. To do this, the enterprise must fulfill the condition of Article 245 of the Tax Code of the Russian Federation, under which the amount of payments accrued on average per 1 employee exceeded 50,000 rubles. This does not take into account payments to employees with the highest payments. In this case, the single social tax will be 20% instead of 35.6% under normal conditions. Including: pension fund - 15.8%, social - 2.2% and medical - 2%.

In addition to the above deductions, the enterprise is obliged to charge insurance premiums against industrial accidents and occupational diseases on the amount of wages. Insurance premium rates are established by federal law dated
February 12, 2001 No. 17-FZ "On compulsory social insurance against industrial accidents and occupational diseases." A total of 22 tariffs from 0.2 to 8.5%.