Demography and social economy, 2014, 1(21):145-157
doi: https://doi.org/10.15407/dse2014.01.145

V. Nadraga
PhD in State Management, Associate Professor, Leading Researcher Ptoukha Institute for Demography and Social Studies, National academy of Science of Ukraine

OBLIGATORY STATE SOCIAL INSURANCE AS A MECHANISM OF COMPENSATION OF SOCIAL RISKS
Section: Socio-economic problems.
Language: Ukrainian
Abstract: The paper analyzes the peculiarities of the functioning of compulsory state social insurance system in Ukraine. Transition from the financing of compulsory state social insurance through the tax system to contributory scheme is crucial, since the concepts of «social tax» and «insurance premium» differ both in the socio-economic nature and the purpose in the social protection.
The state nature of social security does not envisage the need of state financing of all social spending. Payment of insurance premiums, application of the conditions of the social security and legal responsibility are obligatory. State insurance is intended to ensure the legally certain standard of living for citizens. Insurance premium is one of the forms of reservation wage, which provides material payments and social services to workers in case of an insurance event. Insurance protection against social risks is determined as the object of legal relations for mandatory social insurance. Risk is actualized within the system of interconnected legal relationships. Their primary function is to ensure insurance protection of the economically active population in the event of social risk situation, its prevention and compensation of its consequences. Risk insurance function is transformed into a certain fee to the liability insurer for the consequences of risk due to the events, a list of which is consolidated in legislation.
In the context of social security as a compensatory mechanism of social risks its following characteristics are distinguished: its only objective character, social insecurity, clear consolidation in the national legislation, the potential regularity for each person and warning functionality for events of the financial difficulties. Income and expenditure of the social funds constitute a significant part of the redistribution of the social product. It causes the need to create a backup system of compulsory social insurance. Since the unified social contribution remains the source of reserve funds, it is proposed to construct an appropriate model which is based on the use of elements of the theory of choice under condition of uncertainty.
The main directions of improvement of the system of compulsory state social insurance are distinguished. They are: improvement of the mechanism of providing material support and social services to the insured persons, improvement of the differentiated insurance rates policy, providing of economic incentives for prevention of occupational risks.
Key words: social risks, social insurance, unified social contribution.
References:
1. Osnovy zakonodavstva Ukrai’ny pro zagal’noobov’jazkove derzhavne social’ne strahuvannja. [Basic Law of Ukraine on compulsory social insurance]. Available at: http://zakon4.rada.gov.ua/laws/show/16/98-вр [in Ukrainian].
2. Reglament Rady pro zastosuvannja shem social’nogo zabezpechennja shhodo osib, shho pracjujut’ za najmom, ta i’hnih simej pid chas peresuvannja v mezhah Spivtovarystva № 1408/71 (ЕES). [Council regulation on the application of social security schemes in terms of persons employed and their families when moving within the Community no 1408/71 (EEC)]. Available at: http://ukraine.uapravo.net/data/base65/ukr65728.htm/ [in Ukrainian].
3. Koordynacija social’nogo zabezpechennja: kompleksnyj posibnyk dlja Ukrai’ny. [Coordination of social security: a comprehensive manual for Ukraine]. Available at: http://www.ilo.org/wcmsp5/groups/public/---europe/---ro-geneva/---sro-budapest/documents/publication/wcms_189518.pdf [in Ukrainian].
4. Libanova E. (2012). Harmonization of Social and Economic Development and Aging. Which Аpproaches Work in Ukraine? Demography and Social Economy, 2 (18), 5-22 [in English].
5. Koval, A. (2013). Udoskonalennja systemy zagal’noobov’jazkovogo derzhavnogo social’nogo strahuvannja v Ukrai’ni [Improving the system of compulsory state social insurance in Ukraine]. Strategic priorities, 3(28), 51-58 [in Ukrainian].
6. Tkachenko, L. (2012). Informacijni mozhlyvosti Derzhavnogo rejestru zagal’noobov’jazkovogo derzhavnogo social’nogo strahuvannja. [Information capabilities of the State register of obligatory state social insurance]. Statistics of Ukraine, 1, 59–62 [in Ukrainian].
7. Baktimirova, Z. (2002). Bezopasnost’ v koncepcii razvitija cheloveka/ Z.Z. Baktimirova// Obshhestvennye nauki i sovremennost’. [Security in the concept of human development]. Public Sciences and modernity, 6, 135–142 [in Russian].
8. Zaharov, D.V. (2006). Social’nyj strahovoj risk. [Social insurance risk]. Bulletin of the state social insurance, 2, 56-61 [in Russian].
9. Zakon Ukrai’ny. Pro zbir ta oblik jedynogo vnesku na zagal’noobov’jazkove derzhavne social’ne strahuvannja. [Law Of Ukraine. On the collection and archiving of the single fee for obligatory state social insurance]. Available at: : http://zakon4.rada.gov.ua/laws/show/2464-17 [in Ukrainian].
10. Ukaz Prezydenta Ukrai’ny «Pro Koncepciju dal’shogo reformuvannja oplaty praci v Ukrai’ni». [The President of Ukraine decree «On the Concept for further reform of labour remuneration in Ukraine»]. Available at: http://zakon1.rada.gov.ua/laws/show/1375/2000 [in Ukrainian].
11. Mizhnarodna organizacija praci. Konvencija pro minimal’ni normy social’nogo zabezpechennja No. 102. [Convention on Minimum Standards of Social Security number 102]. Available at: http://zakon.nau.ua/doc/?code=993_011 [in Ukrainian].
12. Ministerstvo social’noi’ polityky Ukrai’ny. Richnyj zvit 2013. [Ministry of Social Policy of Ukraine. Annual Report 2013]. Available at: http://www.mlsp.gov.ua/labour/control/uk/publish/category?cat_id=35657 [in Ukrainian].
13. Zakon Ukrai’ny Pro vnesennja zmin do dejakyh zakoniv Ukrai’ny shhodo dobrovil’noi’ splaty jedynogo vnesku. [The law of Ukraine On amendments to certain laws of Ukraine regarding the voluntary payment of a single fee]. Available at: http://zakon4.rada.gov.ua/laws/show/184-18 [in Ukrainian].
14. Pensijnyj fond Ukrai’ny prozvituvav pro vykonannja bjudzhetu u 2013 roci.[Pension Fund of Ukraine reported about fulfillment of the budget in 2013]. Available at: http://www.pfu.gov.ua/pfu/control/uk/publish/article?art_id=215092&cat_id=122125 [in Ukrainian].
15. Sholomickij, A. Teorija riska. Vybor pri neopredelennosti i modelirovanie riska [Risk theory. The choice with uncertainty and risk modeling]. Moscow, Ed. House of SU-HSE [in Russian].

» pdf