Вопросы осуществления новых специальных социальных выплат медицинским работникам, в том числе работающих в амбулаторных условиях, с 1 января 2023 года

Abstract

The article examines the mechanism of implementation of new special social benefits, which are introduced for a number of categories of medical workers from January 1, 2023. These payments, as well as the previously existing special social benefits paid to persons providing medical care to patients with COVID‑19, will be carried out through a social fund – in this case, through the Pension and Social Insurance Fund. Such a mechanism, despite the long chain of financial flows, has its advantages, primarily concerning the possibility of personalized accounting of payments and minimizing the risks of misuse of funds. At the same time, the implementation of special social benefits raises a number of questions concerning the payment of insurance premiums, etc., the answers to which are not always obvious, but can be obtained on the basis of consideration of the provisions of the current legislation.