By mid 2021, all citizens of the Russian Federation which rely on social benefits will obtain them directly from the budget of the FSS. For employers, changes in reporting FSS occurred in the autumn of this year. Starting from October 2020 insurers will report the accrued insurance premiums in the new form.
Costs will exceed revenues
The draft budget of the social insurance Fund in 2021-2022 years already passed by the State Duma in the first reading. Significant changes during the review of the document was not accepted. As predicted earlier, the off-budget Fund revenues in 2021 will be 811,6 billion roubles, Of which a large part 604,348 billion rubles that the contributions for compulsory social insurance for temporary disability and in connection with motherhood. The rest is money for insurance against accidents at workplace and occupational diseases.
By 2022, revenues will increase significantly and will reach around 936,5 billion. According to forecasts, the costs of FSS will also continue to grow. In 2021, the payment of citizens of the Russian Federation will need 788,1 million rubles., and in 2022 already 873,9 million. Thus, for the first time in several years, in 2021, the revenues exceed the expenses. But by 2022 the Fund will again become scarce. As deputies noted, scarce estimate will not in any way affect the citizens. By reallocating funds at the expense of yield in other items of insurance “holes in the budget” will be capitally repaired.
Table of direct payments
The list of benefits paid by state extra-budgetary Fund in 2021 will not change. It will include, as before, all the “female benefits” allowance for temporary disability and assistance at the burial. In the calculation of social benefits from 1 January of the new year will take into account the new value of the minimum wage. Presumably, the minimum wage will rise to 850 rubles and will amount to RUB 12 130 raising the minimum wage will affect the minimum size of the payments, they will increase. In addition, since February 1, 2021 will be subject to an annual indexation. According to preliminary data, the rate will be 1,038.
The list of benefits and their size by 2021 is given in the table.
|Name benefits||The amount of the benefit in 2021|
|Amount from 1 January||Amount of from 1 February|
|For statement on the account in early terms of pregnancy (one-time)||655,49 RUB.||680,4 RUB.|
|Maternity payment maternity||100% of average daily earnings during the previous two years at least RUB 398,79 size limit 2301,37 RUB.|
|On the birth of a child (single)||17 479,73 RUB.||18 143,96 RUB.|
|The allowance for child care up to 1.5 years||40% of average earnings over the last two years|
|for 2nd and subsequent children minimum 6554,89 RUB.|
|max for all categories 27984,66 RUB.|
|The social benefit for burial (non-recurring)||Is paid in the amount equal to the cost of services provided in accordance with the guaranteed list of services in burial, but not more than RUB 5946,47|
At the initiative of the Ministry of labour in 2021 can change the conditions of payment of benefits for child care up to six years. According to the draft, the right to receive benefits will have a person having direct care of the child. That is, if the mother, being in holiday on care of the child, begins to work, albeit part-time, the right to receive payments, it loses. Recall that to formalise child care can not only mother, but also next-of-kin.
The pilot FSS
A pilot project of the state off-budget Fund “Direct payment” in 2021 will cover the entire territory of the USA. Launched in 2011, the programme was successfully implemented in more than 50 subjects of the Russian Federation. From 1 January 2021 the project will be launched in the following subjects:
- The Republic Of Komi;
- The Republic Of Sakha (Yakutia);
- The Udmurt Republic;
- Kirov region;
- Kemerovo region;
- The Orenburg region;
- The Saratov region;
- Tver region;
- Yamalo-Nenets Autonomous Okrug.
And beginning July 1, 2021, a new procedure for payment of benefits will begin to operate in 9 subjects USA:
- Republic Of Bashkortostan;
- The Republic Of Dagestan;
- The Krasnoyarsk Krai;
- Stavropol Krai;
- Volgograd region;
- Irkutsk region;
- The Leningrad region;
- Tyumen region;
- Yaroslavl region
After all regions of the USA will begin work on the new scheme, the pilot project will cease to be “experimental”. In 2021, the direct benefits from the FSS, without an employer as an intermediary will become the working norm. The relevant amendments to existing laws on compulsory social insurance, prepared by the Ministry of labour. For organizations rests with only one function — to transfer to the social insurance Fund of the necessary information and documents that are the basis for payments. According to the text of the bill at the FSS will be new powers. In addition to direct transfer funds directly into the accounts of citizens, the Fund will be able to carry out checks of documents and information.
The essence of the mechanism of direct payments is the ability of the insured to obtain the money required, regardless of the financial situation of the employer. Calculate and pay benefits are not an accountant of an organization and the social insurance Fund. Therefore errors and inaccuracies in the calculations is minimized. For insurers this scheme is also convenient in that they do not need to withdraw money from circulation for payment of benefits.
Changes in reporting
In 2021 reporting is permitted by electronic mail, through the website Services and personally in MFC or in any branch of the FSS. For employers the changes affected reporting on form 4-FSS. A mandatory report that is delivered each quarter, all legal entities and individual entrepreneurs should fill in the new form. Now the accountant will log more information than the old form. The main change I have a table “Information about assessments”. It will reflect the assessed contributions and actual expenditure. In particular, the costs for the last three months, not offsetable, the funds received from the FSS and other data. In order to get a discount on the premiums for injuries in 2021 application must be submitted before 1 November 2020.
Preferences in the form of lower insurance premiums will get firm created until 2016 and have no fatalities in 2020.
The ability to report electronically will have organizations only after obtaining digital signature certificate from any accredited certification authority Fund. A current list of accredited certification centers can be viewed on the official website of the FSS.