Government Resolution 524. Legislative framework of the Russian Federation

ESTABLISHING DISCOUNTS AND INSURANCE INCREASES FOR INSURANCE holders

TARIFFS FOR COMPULSORY SOCIAL INSURANCE

FROM PRODUCTION ACCIDENTS

AND OCCUPATIONAL DISEASES

Judicial practice and legislation - Decree of the Government of the Russian Federation of May 30, 2012 N 524 (as amended on June 8, 2018) "On approval of the Rules for establishing discounts and allowances for policyholders to insurance rates for compulsory social insurance against industrial accidents and occupational diseases"

In accordance with the Decree of the Government of the Russian Federation dated May 30, 2012 N 524 “On approval of the Rules for establishing discounts and surcharges for policyholders on insurance rates for compulsory social insurance from accidents at work and occupational diseases"(Collected Legislation of the Russian Federation, 2012, No. 23, Art. 3021; 2013, No. 22, Art. 2809; 2014, No. 32, Art. 4499), by order of the Ministry of Labor and social protection Russian Federation dated August 1, 2012 N 39n “On approval of the Methodology for calculating discounts and surcharges to insurance rates for compulsory social insurance against industrial accidents and occupational diseases” (registered with the Ministry of Justice of the Russian Federation on August 31, 2012, registration number 25340) as amended by order of the Ministry of Labor and Social Protection of the Russian Federation dated February 20, 2014 N 103n (registered with the Ministry of Justice of the Russian Federation on May 15, 2014, registration number 32284) and the resolution of the Social Insurance Fund of the Russian Federation dated August 30, 2012 No. 196 “On invalidating certain resolutions of the Social Insurance Fund of the Russian Federation” (registered with the Ministry of Justice of the Russian Federation on September 11, 2012, registration number 25428) the Social Insurance Fund of the Russian Federation decides.

Established by federal law, taking into account the discount or premium determined

The amount of the discount or bonus is calculated based on the results of the institution’s work for three years and is established taking into account the state of labor protection (including the results of working conditions, mandatory preliminary and periodic inspections) and insurance costs. The size of the discount or premium cannot exceed 40% of the insurance rate of the institution. When advancing insured event with fatal no discount is given.

According to clause 3 art. 22 of Federal Law No. 125-FZ species assignment rules economic activity to the class of occupational risk, rules for establishing discounts and surcharges on insurance rates for insurers, including the procedure for submitting information on the results of certification of workplaces for working conditions and mandatory preliminary and periodic medical examinations, rules for accrual, accounting and spending funds for the implementation of mandatory social insurance against accidents at work and occupational diseases, rules for ensuring preventive measures to reduce industrial injuries and occupational diseases of workers and sanatorium-resort treatment of workers engaged in work with harmful and (or) dangerous production factors, are approved in the manner determined by the Government of the Russian Federation.

The responsibilities of a budgetary institution as an insurer are listed in Art. 17 Federal Law No. 125-FZ.

In particular, these include the need to inform the territorial bodies of the FSS about all known circumstances that are important in determining in the prescribed manner surcharges and discounts to the insurance rate ( pp. 18 clause 2 art. 17 Federal Law No. 125-FZ). Starting from 01/01/2012, budgetary institutions, like other insurers, are required to report to the territorial bodies of the Social Insurance Fund information on the results of certification of workplaces for working conditions and mandatory preliminary and periodic medical examinations of workers subject to these examinations.

By the commented Resolution No. 524, the Government of the Russian Federation approved the Rules for establishing discounts and surcharges for insurers on compulsory insurance rates against industrial accidents and occupational diseases (hereinafter referred to as the Rules). In addition, the newly created Ministry of Labor, in agreement with the Ministry of Finance and the Social Insurance Fund, was tasked with developing and approving a methodology for discounts and surcharges to insurance rates for compulsory social insurance against industrial accidents and occupational diseases. Note that the Methodology for calculating discounts and surcharges to insurance rates for compulsory social insurance against industrial accidents and occupational diseases is currently in force, approved Resolution of the Federal Social Insurance Fund of the Russian Federation dated 02/05/2002 No. 11. The Ministry of Labor is also responsible for providing clarifications on the application of the Rules.

Discounts and allowances are determined taking into account the state of labor protection based on information about the results of certification of workplaces for working conditions and information about mandatory preliminary and periodic tests carried out medical examinations as of January 1 of the current calendar year. Information on the results of certification of workplaces for working conditions and mandatory preliminary and periodic medical examinations carried out is reflected budgetary institution in reporting on compulsory social insurance against industrial accidents and occupational diseases, submitted at the place of registration of the institution in a form approved by the Ministry of Labor.

In accordance with clause 2 of the Rules discounts and allowances to the insurance tariff corresponding to the main type of economic activity of the policyholder are established by the Social Insurance Fund (hereinafter referred to as the insurer) for the next financial year within the limits provided for by the relevant section of the income portion of the insurer's budget, approved by federal law.

The amount of discounts and premiums is calculated by the insurer in accordance with the methodology for calculating discounts and premiums to insurance rates for compulsory social insurance against accidents at work and occupational diseases based on the following main indicators determined based on the results of the activities of policyholders for the 3 years preceding the current year ( clause 3 of the Rules):

the ratio of the amount of insurance coverage in connection with all insured events that occurred with the policyholder to the accrued amount of insurance premiums;
number of insured events per 1,000 employees;
the number of days the policyholder has for one accident recognized as insured, excluding cases of death.

A discount or premium is established if all of the above indicators are less (discount) or more (surcharge) than similar indicators for the type of economic activity to which the main activity of the budgetary institution is classified. The values of the main indicators by type of economic activity are calculated and approved by the insurer in agreement with the Ministry of Labor no later than June 1 of the current year.

If there was a fatal insured event in the previous financial year that was not due to the fault of third parties, the policyholder is not entitled to a discount for the next financial year.

According to clause 7 of the Rules To consider establishing a discount, the institution, no later than November 1 of the current calendar year, submits an application to the insurer at the place of its registration.

The conditions for the insurer to consider the issue of establishing a discount are:

the budgetary institution has carried out financial and economic activities for at least 3 years from its date to the year in which the discount is calculated;
timely payment of current insurance premiums;
absence of debt on insurance premiums on the date of filing the application for the establishment of a discount.

The decision to establish a premium for the next financial year is made by the insurer no later than September 1 of the current financial year, and to establish a discount - no later than December 1 of the current financial year.

The insurer's justified decision to establish (refusal to establish) a discount or premium is handed over to the institution (its representative) against a signature within five days from the date of its adoption or sent in another way indicating the date of its receipt. Please note that the previously specified period was 10 days.

The amount of the discount or premium is calculated by the insurer for the next financial year in the current financial year and is established from January 1 of the next financial year.

Clause 3 of Resolution No. 524 it was found that in 2012:

the discount or premium is calculated for 2012 based on the main indicators determined based on the results of the policyholder’s activities for 2008–2010;
if there was an insured event with a fatal outcome in 2010 that did not occur through the fault of third parties, the policyholder will not receive a discount for 2012;
the values of the main indicators by type of economic activity are calculated and approved by the insurer in agreement with the Ministry of Labor no later than 06/01/2012;
the decision to establish a premium for the policyholder for 2012 is made by the insurer no later than 01.07. 2012;
payment of the premium in 2012 is carried out from the month following the month the premium was established;
to consider the issue of establishing a discount, the policyholder submits an application to the insurer no later than 07/01/2012;
the discount is established by the insurer from 01/01/2012.

Thus, in order for a budgetary institution to receive a discount in 2012, it must apply to territorial body FSS no later than 07/01/2012.

GOVERNMENT OF THE RUSSIAN FEDERATION

P O S T A N O V L E N I E

Moscow

About separate payments military personnel and members of their families

(As amended by the resolutions of the Government of the Russian Federation
dated July 1, 2002 N 486; dated December 11, 2002 N 882;
dated 08.08.2003 N 475; dated December 22, 2004 N 829;
dated December 30, 2005 N 847; dated 02.10.2009 N 774;
dated April 16, 2011 N 273; dated October 6, 2011 N 824;
dated December 23, 2011 N 1113; dated December 30, 2011 N 1236;
dated January 31, 2012 N 60)

In accordance with Federal law The Government of the Russian Federation decrees:

1. Approve:

Paragraph; (Repealed - Decree of the Government of the Russian Federation dated January 31, 2012 N 60)

Rules for payments to spouse or other family members monetary allowance military personnel captured or as hostages, interned in neutral countries or missing, according to Appendix No. 4.

2. To the Ministry of Defense of the Russian Federation with the participation of other federal bodies executive power, which provide for military service, prepare and submit within 6 months to the Government of the Russian Federation proposals for material (except for money) and other types of support for family members of military personnel captured or as hostages, as well as interned in neutral countries.

3. Payments in accordance with this resolution should be made within Money provided for the monetary allowance of military personnel as part of expenses federal budget for the maintenance of the Armed Forces of the Russian Federation, other troops, military formations and bodies.

4. Recognize the decisions of the Government of the Russian Federation as invalid according to the attached list.

5. Approve the attached changes that are being made to the resolution of the Council of Ministers - Government of the Russian Federation dated September 22, 1993 N 941 “On the procedure for calculating length of service, assigning and paying pensions and benefits to persons who served in military service as officers, warrant officers, midshipmen and military personnel on long-term service or under contract as soldiers, sailors, sergeants and foremen, or service in internal affairs bodies, and their families in the Russian Federation" (Collected Acts of the President and Government of the Russian Federation, 1993, N 40, Art. 3753; 1994, N 15, Article 1180; Collection of Legislation of the Russian Federation, 1995, Article 1058; Article 4684; N 16, art. 1906; .1041).

6. Federal Security Service of the Russian Federation, Federal Security Service of the Russian Federation, Service foreign intelligence Russian Federation and Federal agency government communications and information under the President of the Russian Federation to submit, within 3 months, to the Government of the Russian Federation proposals for amending the regulatory legal acts President of the Russian Federation on issues of monetary allowance for military personnel.

Chairman of the Government

Russian Federation M. Kasyanov

__________________________

APPENDIX No. 1

Russian Federation

RULES for calculating length of service for assigning a percentage bonus for length of service to military personnel performing military service under a contract (Repealed - Decree of the Government of the Russian Federation dated January 31, 2012 N 60)

APPENDIX No. 2

To the Government Resolution

Russian Federation

RULES for payments to military personnel performing military service under a contract,

Awards for exemplary performance of military duty (Repealed - Decree of the Government of the Russian Federation of January 31, 2012 N 60)

APPENDIX No. 3

To the Government Resolution

Russian Federation

RULES

Providing services to military personnel undergoing military service

Under contract, financial assistance

(Repealed - Decree of the Government of the Russian Federation dated January 31, 2012 N 60)

APPENDIX No. 4

To the Government Resolution

Russian Federation

RULES for payment to the spouse or other family members of monetary allowances for military personnel captured or as hostages, interned in neutral countries or unknown

Absent

1. The families of military personnel captured or as hostages, interned in neutral countries or missing (hereinafter referred to as military families) are paid a monthly allowance, including monthly and other additional payments, in the amounts due to the military personnel on the day of capture or hostage, internment in neutral countries or unknown absence.

2. Monetary allowance is subject to payment to the following family members of military personnel:

Spouse, and in her (his) absence - adult children living with him (her) or legal representatives(guardians, trustees) or adoptive parents of minor children (disabled from childhood - regardless of age), as well as dependents of military personnel, or parents in equal shares, if military personnel are not married and do not have children.

In this case, payment of monetary allowance to these family members is made until the circumstances of the capture of military personnel as captives or hostages, internment or release are fully clarified, or they are recognized as missing in the prescribed manner or declared dead.

In all cases, payment of monetary allowances is made no later than on the day the serviceman is excluded from the lists of personnel of the military unit.

3. When indexing (increasing) the salaries of military personnel of the Armed Forces of the Russian Federation, other troops, military formations and bodies, monetary allowances to family members of military personnel are paid taking into account the indexation (increase).

APPROVED

Russian Federation

TRANSPARENCY

Government resolutions that have expired

Russian Federation (As amended by the resolutions of the Government of the Russian Federation

From December 22, 2004 N 829; dated 02.10.2009 N 774)

1. Clauses 4 and 5 of the Decree of the Government of the Russian Federation of March 4, 1992 N 155 “On monetary allowances for military personnel of the Armed Forces.”

2. Decree of the Government of the Russian Federation of October 13, 1992 N 781 “On crediting officers to their length of service to receive a percentage bonus for length of service for periods of service as warrant officers, midshipmen and long-term servicemen” (Collected Acts of the President and Government of the Russian Federation , 1992, No. 16, Art. 1249).

3. Paragraph four of paragraph 1 of Resolution of the Council of Ministers - Government of the Russian Federation of January 27, 1993 N 65 “On streamlining the payment of monetary allowances to military personnel, private and commanding officers of internal affairs bodies, employees of the penitentiary system and strengthening their social protection” ( Collection of Legislation of the Russian Federation, 1999, No. 22, Art. 2757) and Appendix No. 8 to this resolution regarding the amount of percentage bonuses for the length of service of military personnel.

4. (Repealed - Decree of the Government of the Russian Federation dated December 22, 2004 N 829)

5. (Repealed - Decree of the Government of the Russian Federation dated October 2, 2009 N 774)

6. (Repealed - Decree of the Government of the Russian Federation dated October 2, 2009 N 774)

7. Clauses 3 and 4 of the Decree of the Government of the Russian Federation of March 16, 1996 N 280 "On additional measures to strengthen the social protection of military personnel, privates and commanding officers of internal affairs bodies and the tax police" (Collected Legislation of the Russian Federation, 1996, No. 13, Art. 1352).

APPROVED

Government Decree

Russian Federation

CHANGES,

Which are included in the resolution of the Council of Ministers -

Government of the Russian Federation

From December 30, 2011 N 1236)

1. The title of the resolution after the words: “in internal affairs bodies” should be supplemented with the words: “institutions and bodies of the penal system.”

2. (Repealed - Decree of the Government of the Russian Federation dated December 30, 2011 N 1236)

3. Clause 18 should be stated as follows:

"18. Military personnel of the Armed Forces of the Russian Federation, other troops, military formations and bodies who performed military service under a contract, having a total duration military service from 15 to 20 years and discharged from military service upon reaching age limit stay in military service, health status, in connection with organizational and staffing measures, in connection with a violation of the terms of the contract in relation to a military serviceman, in connection with the exercise of powers of a member of the Federation Council Federal Assembly Russian Federation, in connection with the election as a deputy State Duma Federal Assembly of the Russian Federation, deputy of the legislative (representative) body of a constituent entity of the Russian Federation, head of the executive body state power of a subject of the Russian Federation or a deputy of a representative body local government or the head municipality and the exercise of these powers on permanent basis without the right to a pension, a monthly social benefit is paid for 5 years in the amount of:

With a total duration of military service of 15 years - 40 percent of the amount of salary;

For each year over 15 years - 3 percent of the salary amount.

Monthly payment social benefits is made from the salary for the last military position held by the serviceman on the day of dismissal from military service, and the salary for military rank for this day.

The periods of military service provided for in paragraph 1 of this resolution are counted in calendar terms for the total duration of military service for the payment of monthly social benefits.

The assignment and payment of monthly social benefits are made by the Ministry of Defense of the Russian Federation, the Ministry of Internal Affairs of the Russian Federation and Federal service security of the Russian Federation in relation to the procedure for assigning and paying pensions established by the legislation of the Russian Federation.

Military personnel dismissed from military service on the specified grounds, private and commanding personnel of internal affairs bodies, employees of institutions and bodies of the penal system, dismissed from service on the same grounds without the right to a pension and having a total duration of military service (service) of less than 15 years, for one year after dismissal, payment of salary according to military (special) rank is maintained.

The salary for a military (special) rank is subject to payment during the year based on the military (special) rank assigned to a military personnel, a member of the rank and file and commanding staff of internal affairs bodies, an employee of institutions and bodies of the penal system on the day of dismissal from military service (service).

At the same time, if during the specified period of payment of monthly social benefits and salary for military (special) rank, the salaries of military personnel, ordinary and commanding personnel of internal affairs bodies, employees of institutions and bodies of the penal system who are in the military are increased (indexed) service (service), the amounts of benefits and salary also increase accordingly.

Payment of salary for a military (special) rank is made by the Ministry of Defense of the Russian Federation or other federal executive body, which provides for military service (service) and in which military personnel (persons of ordinary and commanding staff of internal affairs bodies, employees of institutions and bodies of the penal system ) completed military service (service) before dismissal, in the manner established by this federal executive body.

The five-year period for payment of monthly social benefits and the one-year period for payment of salary for a military (special) rank are calculated from the date of dismissal from military service of persons entitled to receive them.

In case of untimely application for a monthly social benefit or salary for a military (special) rank, the specified payments for the past are made if the application for them was made before the expiration of three years from the date the right to receive them arose.

Citizens who, during the period of receiving a monthly social benefit or salary for a military (special) rank, re-enter military service, as well as serve in internal affairs bodies, institutions and bodies of the penal system, federal authorities tax police, Customs or the prosecutor's office of the Russian Federation as employees with special ranks, the payment of monthly social benefits or salary for a military (special) rank is terminated from the date of entry into service.

In case of conscription for military training of a person discharged from military service (service), receiving a monthly social benefit or salary according to military (special) rank, payment specified benefits or salary is suspended for the duration of military training. In this case, the period of military training is counted towards total term payment of monthly social benefits and salary according to military (special) rank.”

4. In paragraph two of paragraph 24, delete the second sentence.

Decree of the Government of the Russian Federation of May 30, 2012 N 524
"On approval of the Rules for establishing discounts and surcharges for policyholders on insurance rates for compulsory social insurance against industrial accidents and occupational diseases"

With changes and additions from:

The size of the discount or premium cannot exceed 40 percent of the established insurance rate.

3. The amount of the discount and surcharge is calculated by the insurer in accordance with methodology calculation of discounts and allowances to insurance rates for compulsory social insurance against industrial accidents and occupational diseases, approved by the Ministry of Labor and Social Protection of the Russian Federation in agreement with the Ministry of Finance of the Russian Federation and the insurer, based on the following main indicators determined based on the results of the activities of insurers for 3 years preceding the current year:

a) the ratio of the amount of insurance coverage in connection with all insured events that occurred with the insured to the accrued amount of insurance premiums;

b) the number of insured events per 1 thousand employees;

c) the number of days of temporary disability for the insured per 1 accident recognized as insured, excluding cases of death.

4. If there was a fatal insured event in the previous financial year that did not occur through the fault of third parties, the policyholder is not entitled to a discount for the next financial year.

5. Discounts and allowances are determined taking into account the state of labor protection based on information about the results of special assessment working conditions and information on mandatory preliminary and periodic medical examinations performed as of January 1 of the current calendar year.

Information on the results of a special assessment of working conditions and mandatory preliminary and periodic medical examinations carried out is reflected by the insured in the reporting on compulsory social insurance against industrial accidents and occupational diseases, submitted to the insurer at the place of registration of the insured in a form approved by the insurer in agreement with the Ministry of Labor and social protection of the Russian Federation.

6. A discount or premium is established by the insurer for the policyholder if all specified in paragraph 3 of these Rules, indicators are less (discount) or more (surcharge) than similar indicators for the type of economic activity to which the main type of activity of the insured is classified. At the same time, the premium is also established if the policyholder had a group accident (2 people or more) with a fatal outcome in the previous financial year that did not occur through the fault of third parties.

Values of main indicators by type of economic activity for the next financial year are calculated and approved by the insurer in agreement with the Ministry of Labor and Social Protection of the Russian Federation no later than June 1 of the current year.

Information about changes:

Resolution Government of the Russian Federation dated December 10, 2016 N 1341 Rules supplemented by clause 6.1

6.1. If in the previous financial year there was a group accident (2 people or more) with a fatal outcome, which did not occur through the fault of third parties, the insurer calculates a premium for the policyholder for the next financial year, taking into account the number of deaths.

7. To consider the issue of establishing a discount, the policyholder contacts statement to the insurer at the place of its registration after the insurer has approved the values of the main indicators by type of economic activity for the next financial year in accordance with clause 6 of these Rules, but no later than November 1 of the current calendar year.

Information about changes:

Resolution Government of the Russian Federation dated May 21, 2013 N 425 Rules supplemented by clause 7.1

7.1. The application is submitted by the policyholder to on paper or in the form electronic document. The application, if sent in the form of an electronic document, is signed by the policyholder with enhanced qualified electronic signature in the manner prescribed legislation Russian Federation.

8. The conditions for the insurer to consider the issue of establishing a discount for the policyholder are:

a) the insurer carries out financial and economic activities for at least 3 years from the date of its state registration up to the year in which the discount is calculated;

c) the insured has no identified arrears on the day of filing the application, including during a desk or on-site inspection, and (or) accrued penalties and fines based on the results of a desk or on-site audit.

9. The decision to establish a premium for the policyholder for the next financial year is made by the insurer no later than September 1 of the current financial year, and to establish a discount - no later than December 1 of the current financial year.

If the insurer discovers that the insured has submitted false information based on accrued insurance premiums and expenses incurred by the policyholder for insurance coverage, as well as information on the results of a special assessment of working conditions and mandatory preliminary and periodic medical examinations, the insurer cancels the decision to establish a discount.

A justified decision of the insurer to establish (refuse to establish) a discount or surcharge, as well as a decision to cancel the established discount within 5 days from the date of its adoption, is handed over to the policyholder (his representative) against a signature or sent to the policyholder in another way indicating the date of its receipt by the policyholder (his representative).

10. The amount of the discount or premium is calculated by the insurer for the next financial year in the current financial year and is established from January 1 of the next financial year.

11. The data used to calculate discounts and premiums are provided by the insurer to the policyholder upon his request.

12. Disagreements arising between the insurer and the policyholder regarding the establishment of a discount or premium are considered in judicial procedure established by the legislation of the Russian Federation.

In order to economically motivate employers to reduce occupational risk, discounts and allowances are provided for the tariffs for compulsory social insurance against industrial accidents and occupational diseases. New rules for their establishment have been approved.

As before, they are introduced by the FSS of the Russian Federation for the next financial year. Discounts and surcharges are applied to the insurance rate corresponding to the main type of economic activity of the policyholder. Their size is no more than 40%.

The specific amount of the discount (surcharge) is determined based on the following main indicators of the policyholder’s performance: the ratio of the amount of insurance coverage in connection with all insured events that have occurred to the accrued amount of insurance premiums; number of insurance cases per 1 thousand employees; the number of days of temporary disability per 1 insured accident (except for those with a fatal outcome). Data is taken for the previous 3 years (previously - for the previous year). If all of the indicated indicators are less than those established by the Federal Social Insurance Fund of the Russian Federation, a discount is provided; if more, a premium is provided.

If in the previous financial year there was an insured event with a fatal outcome (not due to the fault of 3 persons), the discount is not applicable.

Discounts and allowances are established on the basis of information on the results of certification of workplaces for working conditions and data on mandatory preliminary and periodic medical examinations as of January 1 of the current calendar year. They are reflected in the reporting on OSS for industrial accidents and occupational diseases, submitted to the Federal Social Insurance Fund of the Russian Federation.

An application for establishing a discount must be submitted before November 1 of the current calendar year. As before, only those policyholders who have been conducting financial and economic activities for at least 3 years, have no debts on insurance premiums and pay current ones on time can count on it.

The decision on the discount is made no later than December 1, and on the increase - on September 1 of the current year. They are introduced on January 1 of the next financial year.

Provided special order establishing discounts and allowances in 2012. For the specified period, they are calculated based on the main performance indicators of the policyholder for 2008-2010. Moreover, if in 2010 there was an insured event with a fatal outcome (not due to the fault of 3 persons), the discount is not applicable. To receive a discount, you must submit an application to the Federal Social Insurance Fund of the Russian Federation before July 1, 2012. If the decision is positive, it is established from January 1, 2012. The decision to introduce a premium is made no later than July 1, 2012. It is paid from the next month after its establishment.

Decree of the Government of the Russian Federation of May 30, 2012 N 524 “On approval of the Rules for establishing discounts and surcharges for policyholders to insurance rates for compulsory social insurance against industrial accidents and occupational diseases”

This resolution comes into force his official publication

This document is amended by the following documents:

Changes come into force after 7 days from the day official publication the said resolution

Resolution Government of the Russian Federation dated July 30, 2014 N 726

Changes come into force after 7 days from the day official publication the said resolution

Resolution Government of the Russian Federation dated May 21, 2013 N 425

Changes come into force after 7 days from the day official publication the said resolution