ON THE DISCREPANCY BETWEEN INSURANCE TARIFFS FOR COMPULSORY SOCIAL INSURANCE AND THE LEVEL OF DEVELOPMENT OF THE RUSSIAN ECONOMY
Authors:   Bauman Moscow State Technical University, Sokolov Evgeny V. , Kostyrin Evgeny V. ,   Bauman Moscow State Technical University
Published: January 2025

The article presents a methodology for calculating insurance tariff rates for compulsory social insurance against industrial accidents and occupational diseases. In detail, using methods for calculating tariff rates for risky types of insurance, approved by the order of Rosstrakhnadzor dated 07/08/1993 No. 02–03–36, shows the calculation of the gross rate for compulsory social insurance against industrial accidents and occupational diseases for all types of economic activity on average and separately by type of economic activity “Mining” (section B of the All-Russian Classifier of types of Economic Activity (OKVED‑2), classes OKVED 05–09). The calculations showed that the gross rate of the insurance tariff for compulsory social insurance against industrial accidents and occupational diseases is 0.0319%, which is 16.30 times lower than the insurance tariff (0.52%) specified for this type of insurance in the explanatory note to the draft federal law “On insurance tariffs for compulsory social insurance against accidents cases at work and occupational diseases for 2025 and for the planning period of 2026 and 2027.” The resulting value of the gross rate for compulsory social insurance against industrial accidents and occupational diseases by type of economic activity “Mining” is equal to 5.81%. At the same time, it is worth noting that according to the All-Russian Classifier of types of economic activity, the order of the Ministry of Labor of the Russian Federation dated 12/30/2016 No. 851n and Federal Law No. 179-FZ of 12/22/2005 “On Insurance Tariffs for Compulsory Social Insurance against industrial Accidents and occupational diseases for 2006” coal mining (Class 05, section B OKVED2) and metal ore mining (Class 07, section B OKVED2) belong to the 32nd class occupational risk, for which Federal Law No. 179-FZ of 12/22/2005 establishes an insurance tariff of 8.5%. Based on calculations and analysis of the legislation of the Russian Federation, the authors conclude that the insurance tariffs for compulsory social insurance against industrial accidents and occupational diseases do not correspond to the current level of development of the Russian economy and need to be revised, since they are established by the Federal Law of 12/22/2005 No. 179-FZ “On insurance tariffs for compulsory social insurance against industrial accidents and occupational diseases for 2006” (almost 20 years have passed) and do not take into account modern achievements in the field of occupational safety and industrial safety. Inflated insurance tariffs for compulsory social insurance against industrial accidents and occupational diseases have led to the fact that the projected total revenue of the budget of the Social Fund of Russia for compulsory social insurance against industrial accidents and occupational diseases for 2023 is equal to 185,761,726.4 thousand rubles, and the total expenditure of the budget of the Social Fund of Russia for compulsory social insurance against industrial accidents and occupational diseases in 2023, the amount is 129,712,075.1 thousand rubles. In other words, there is a surplus of the fund’s budget for 2023 in the amount of 56.050 billion rubles, which is 43.21% of the expenditure part of the fund’s budget for compulsory social insurance against industrial accidents and occupational diseases for 2023. And the fund’s budget surplus for 2025 is already estimated at 118.840 billion rubles (an increase in the fund’s budget surplus by 2.12 times in two years) and amounts to 68.09% of the expenditure part of the fund’s budget for compulsory social insurance against industrial accidents and occupational diseases for 2025