Compulsory State Social Insurance Research Articles

Діяльність державних органів влади щодо подолання безробіття в УСРР у 1920-х рр.

The purpose of the article on the basis of archival sources and scientific heritage of domestic scientists analyzes the experience of practical activities of state authorities to solve the problem of mass unemployment of the population of the Ukrainian SSR in the 1920s. The research methodology is based on the fundamental principles of historical research: historicism, consistency, objectivity in the selection of facts and documents. Among the special methods used in the study should be called problem-chronological, historical-systemic, historical-typological. The scientific novelty of the article is to reveal the features of state policy and the activities of state authorities to overcome the unemployment of employees through the system of compulsory state social insurance. Conclusions. Having finally seized power in Ukraine, the Bolshevik leadership publicly declared the need to create an effective system of social support for especially vulnerable segments of the population. Of course, declarative slogans did not reflect real intentions and opportunities. Under the conditions of a debilitating civil war and economic devastation, it was quite natural to see a massive increase in the number of unemployed and a drop in the living standards of the population. This was especially exacerbated with the transition to a new economic policy. In the early 1920s a number of legislative initiatives were adopted to mitigate the unemployment situation. It was about the introduction of compulsory unemployment insurance at the state level. Insurance premiums paid by employers and employees were to become the financial basis for the payment of benefits to the unemployed. The implementation of this state policy on the ground relied on labor exchanges. However, excessive bureaucracy and a limited number of such institutions could not sufficiently solve this problem. The lack of funds for material support of the population was particularly acute, so the government was forced to look for alternative options: public works, in-kind assistance or the provision of various benefits. Active industrial construction, which began at the end of the 1920s, led to an increase in the demand for labor. In such conditions, the Party-Soviet leadership took a course to eliminate unemployment by administrative means, not recognizing as unemployed those workers who refused the job offered to them.

Проблемні аспекти соціального страхування в Україні щодо ризиків упродовж життя

Social insurance implements a mechanism to strike a balance between national work ethic and mandatory care for retirees and those who are unable to work through social programs that support total consumption spending. Most studies focus on compulsory state social insurance, therefore, it is relevant to study the social insurance system from the perspective of state and non-state insurance throughout life. The purpose of the study is to identify problematic aspects and to investigate the current mechanism of social and pension insurance against social risks. The scientific novelty consists in providing analytical support for identifying the features and problematic aspects of the functioning of social insurance in Ukraine, which, unlike the existing one, involves an analysis of the legal framework, statistical indicators in the context of the national institutional environment and the development of proposals to overcome problematic aspects in the field of social insurance throughout life. The research methodology is based on the following methods: analysis, synthesis, systematization and statistical analysis. The analysis of the study covers the period of the Covid-19 crisis and the pandemic era, which allows us to assess the potential of public administration in the event of unforeseen situations and economic downturns. Based on the results obtained, it is revealed that the main feature of state social insurance is the assistance earned by citizens through the payment of insurance premiums in the course of labor activity in exchange for the right to receive protection from social risks. At the same time, the assessment of the state costs part of the budgets of state insurance funds reveals shortcomings in the activities on non-fulfillment of planned indicators, failure to control the targeted use of funds from own reserves and lack of resource capacity. The analysis of social insurance with point of view а system of private pension provision on the main indicators of funds reveal a low development of investment processes, which requires the introduction of measures to spread public awareness of non-state pension insurance. The results of the study can be used by the Government to strengthen social insurance aimed at improving the quality of life of the population. In particular, pay more attention to the need to increase the financial awareness of citizens by providing them with financial information about retirement savings and options to increase their income levels at retirement age.

ACHIEVEMENTS AND PROSPECTS LEGAL OPINION AND LEGISLATION OF UKRAINE IN THE FIELD OF LABOR PROTECTION

The article is devoted to the achievements and prospects of legal thought and legislation of Ukraine in the field of labor protection. The study of achievements and prospects of legal thought and legislation of Ukraine in the field of labor protection is based on both general scientific and special legal methods of scientific knowledge. In retrospect, a digest of the main regulations in the field of labor protection, in particular: the Labor Code of Ukraine in the field of labor protection, as well as other legislative acts of Ukraine («On Labor Protection», «On compulsory state social insurance»).A review of legal research in the field of labor protection, presented by the leading scientific centers of our country, in particular, Kyiv, Kharkiv and Odessa schools of labor law. It is believed that at the beginning of the third millennium the range of problems of legal research in the field of labor protection has significantly expanded. Therefore, it was stated that the Ukrainian scientific community has made many steps forward in this area of labor law, in particular, on labor protection. At the same time, the latest comparative legal research in the field of labor protection is promising. After all, comparative legal research in the field of labor protection: will direct to compare the same or similar legal rules of the analyzed countries in the field under study; identify patterns and trends in the development of such legal rules; can be a «platform» for the introduction in Ukraine of the best legislative experience of foreign countries in this area. Many current legal issues in the field of labor protection require a «fresh» conceptual understanding, new legislation in the field of labor protection – theoretical justification, and the conclusions and recommendations of scientists – the implementation of Ukrainian legislation in this area.

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Abstract. Introduction. Effective and transparent use of budget funds has always been the focus of society, scientists, government leadership at all times. A significant part of budget funds is used by managers and recipients of state and local budgets, state and municipal economic entities, funds of compulsory state social insurance to meet the needs of the state and local communities through the purchase of goods, works and services. According to the current legislation, in order to ensure efficient and transparent implementation of such procurement, create a competitive environment in the field of public procurement, prevent corruption in this area, develop fair competition, state regulation and control in the field of procurement, including procurement monitoring. ion of prospects for its development in Ukraine. Results. The study found that the public procurement monitoring system in Ukraine is transparent, efficient and individual. Other countries have no analogues of such a system of external control over the organization and conduct of public procurement. At the same time, there are technical, organizational and legislative obstacles to its further development. The directions of the complex control system, acceleration of processing of contracts, classification features and classification of monitoring, the main tasks of improvement of monitoring are offered. The proposed areas of improvement will contribute to some optimization of the research issue. Conclusions. Further improvement of procurement monitoring and dissemination of its results will increase the information rights and opportunities for civil society in public procurement procedures and will enable their impact on the processes of preventing and combating corruption.

EMPLOYMENT AND SOCIAL INSURANCE: ASPECTS OF PROTECTING THE ECONOMICLY ACTIVE POPULATION

The article highlights the importance of employment, the role of social insurance in promoting employment and protecting the economically active population in modern conditions. Current trends in employment of the population of Ukraine in the context of the spread of coronavirus disease indicate a decrease in employment, rising unemployment, declining incomes and, consequently, lower living standards. It is emphasized that an important task of public administration of labor in market conditions is the implementation of measures that would promote employment, efficient use of labor potential, reproduction of labor, in particular through social protection of economically active population through the social insurance system. The role and indicators of functioning of the Social Insurance Fund of Ukraine and the Fund of Compulsory State Social Insurance of Ukraine in case of unemployment in the direction of support and protection of the economically active population in modern conditions are highlighted. It is noted that in accordance with the current legislation, Ukraine implements a system of rights, obligations and guarantees, which provides material support, insurance benefits and the provision of social services to insured persons at the expense of insurance funds. It is noted that in order to promote employment, the prevention of insured events. It is concluded that the issues of social insurance in case of disability, occupational disease, as well as in case of unemployment and employment problems are closely interrelated and are of great importance for the future socio-economic development of the country. State policy in the field of employment should focus on creating conditions for full and productive freely chosen employment, social protection of the economically active population from social risks in the field of labor, as well as in the event of unemployment. Today there is a need to increase employment by promoting job creation, increasing work motivation, wages, as a means of reproduction and development of human potential in Ukraine.

TEACHING OF “CONTROL SYSTEMS OF HAZARDOUS AND HARMFUL FACTORS” WITH “THE LEGAL BASIS FOR CIVIL SECURITY” IN THE INSTITUTION BUILDING AND CIVIL SECURITY PROFILES (FOR SPECIALTY CONSTRUCTION AND CIVIL SECURITY)

Problem statement. The article is aimed at determining the characteristics of the specialty, the presenceof problems in learning. The purpose of the article is to highlight the main problems associated with the production andthe process of mastering the profession. As the specialty is quite young, there are often no materials to master it byfuture specialists. We hope that we have managed to overcome these shortcomings. The training of future specialists intoday's changing conditions of production needs and employers poses new challenges to higher education, includinguniversities that train specialists in the field of civil security. The article is built in the classical style according to therequirements of the Ministry of Education and Science of Ukraine to scientific articles. Purpose. The specialty is one ofthe most relevant and popular specialties of training and is focused primarily on training specialists who are able toensure effective implementation of labor protection policy, industrial safety and cooperation with state supervisoryauthorities in accordance with regulations and international standards. The specialty allows to acquire practical andspecialized knowledge and skills in the field of both technical and human sciences, related to the risks that arise in theprocess of work, methods of eliminating hazards, assessment of occupational risks, etc. Graduates can interpret the roleand place of a person in solving health and safety problems with all the consequences. Conclusions. The purpose of thespecialists in civil safety and labor protection is to implement the task of compulsory state social insurance againstaccidents at work and occupational diseases, including participation in ensuring the employer's preventive and othermeasures aimed at eliminating harmful and dangerous factors of production, prevention of accidents at work,occupational diseases and other cases of threat to the health of personnel caused by working conditions, and providingthe employer with practical assistance in constantly improving the forms and methods of preventive work in the field oflabor protection.

Methods of financing health expenditure: benefits and prospects of reform

The article examines the main categories of health care financing, factors that influence the development and modernization of the medical sector. As a result of the study, it was emphasized that the financial support provided by special methods of the financial mechanism is important for this industry. The author revealed the content of methods of financing health care. Financing of health care expenditures is carried out using such methods as: budget and estimate, program-target, method of financing for the services actually provided.The advantages and disadvantages of each of the methods of financing health care have been studied. The author pointed out that in the budget process the program-target method is used at the level of the state budget and at the level of local budgets. The article revealed the components of the program-target method, which are budget programs, responsible executors of budget programs, passports of budget programs, performance indicators of budget programs. It is established that the characteristic features of the program-target method are: focus on the results to be achieved as a result of program implementation; the ability to assess the consequences of budget decisions in the process of their adoption; strengthening responsibility for spending budget funds; the possibility of conducting a thorough analysis of budget expenditures on the basis of performance indicators; ensuring the transparency of the budget process. It has been proven that the most traditional and widespread method of financing health care expenditures in Ukraine is budget financing, so the emphasis was on the advantages of this method of financing.In addition, the author revealed the relevance of the method of financing health care expenditures for services actually provided, which is most in demand among other methods in countries with developed market economies. The author considered the positive and negative aspects of this method of financing and stressed that the actual implementation of financing of paid services may become positive due to the introduction of compulsory state social health insurance, which will be an additional source of funding for health care.

The burden in the social insurance system on business entities in Ukraine and the EU

The article considers the burden in the social insurance system on business entities of Ukraine and EU countries. A comparison of northern European and continental models of social insurance is made. The system of social insurance in terms of payment of contributions by economic entities of Ukraine and EU countries is analyzed and a comparative description is made. An analysis of the reform of insurance rates for business entities for compulsory state social insurance in Ukraine, as well as the dynamics of the single social contribution from businesses. The influence of the load in the social insurance system on economic entities on the level of shadowing of the state economy is substantiated. The article defines the dynamics of the integrated indicator of the level of the shadow economy in Ukraine and the growth / decrease of real GDP. The factors that contribute to the growth of the shadow economy in the EU countries are identified and the shadow sector in these countries is analyzed. An approach to reduce the burden in the social insurance system on business entities of Ukraine is proposed.

КОНЦЕПТУАЛЬНІ ЗАСАДИ РОЗВИТКУ ПРОГРАМ МІКРОСТРАХУВАННЯ В УКРАЇН

Problem statement. Social function is one of the primary functions of the state. It is implemented, in particular, through the system of social insurance. Every year the number of people who are not paying insurance premiums into the system of social insurance is increasing for whatever reason. Therefore nowadays the issue of involving these people in the system is important not only from the point of filling the funds of social insurance but also of providing these people with social protection in the future. Aim of the research. The aim of the research is the elaboration of conceptual framework of the micro-insurance programs development in Ukraine for the population which is not included for whatever reasons into the system of the compulsory state social insurance. Methods of the research. Theoretical and methodological background of the research is formed using general scientific and specific cognition methods, in particular: abstract-logical methods to determine the essence and interrelations of economic categories and to make conclusions; comparative analysis to compare obtained indexes; statistical and graphic methods to process and generalize statistical data and to present them in the table and graphs. Results of the research. It has been proved that the implementation of microinsurance programs is one of the perspective forms of the development of social insurance systems for self-engaged population. The peculiarities of using microinsurance programs in different countries throughout the world were defined. The main advantages of these programs were determined according to the classical products of commercial insurance. Conceptual model of the microinsurance system functioning in Ukraine was developed and grounded. Conclusions. Suggested approach to the development and functioning of such system of micro-insurance in the future will increase the level of social protection of the population, will decrease social tension and reduce the load on the state finances within the framework of the programs of social care for the poorest population.

RETROSPECTIVE ANALYSIS OF THE TAX SYSTEM REFORM OF UKRAINE

Abstract. The article analyzes the historical periods of development of the taxation system in Soviet times and during the independence of Ukraine. The stages of transformation of the country’s taxation system and the deduction of the development of the national taxation system are outlined. It was found that during the years of independence there were five transformations of the tax system in 1991, 1995, 1999, 2011 and 2015, respectively. The preconditions of each of the specified stages of realization of transformation of system of the taxation are analyzed. Among the key preconditions for transformational changes in certain periods are: rapid deterioration of key macroeconomic indicators, implementation of laws and regulations on the establishment of the tax police and the transformation of the State Tax Administration into a central executive body as a controlling body for legal entities and individuals, changes in the composition and mechanisms of tax calculation, chaos and invalidity of the system of tax benefits, changes in the legalization of the wage fund and in the system of compulsory state social insurance. The functions of taxes as defining concepts of formation of the tax system of the country that were in each period defined above are investigated. The types and role of tax relief as a tool of state tax regulation and stimulation of socio-economic processes are considered. The assessment of the process of transformation of the tax system identified the existing criteria for reform, including diversity, complementarity and consistency, compromise and evolution, the depth of transformation and innovation of the tax system of Ukraine. It is proved that the tools of transformation of the implementation of the taxation system of Ukraine used in these processes did not always correspond to the peculiarities of the socio-economic situation of the country and the tax policy of the state goal and set of tasks of economic strategy. Existing shortcomings in the Ukrainian taxation system hinder economic growth and lead to high economic shadowing. Thus, the application of these tools in the process of transformation of the tax system has partially solved the existing problems, a significant number of identified tasks currently remain unresolved. Keywords: taxation system, taxes, tax deductions, the state budget, taxation. JEL Classification E62 Formulas: 0; fig.: 0; tabl.: 1; bibl.: 18.

Areas of the Administration System Improvement of the Unified Contribution to Compulsory State Social Insurance

The research was pointed out the effectiveness of the unified social contribution model in contrast to the financial amount collected to the Pension Fund and debts raised from the unsteady proportion of tax burden on different types of business. A practice that was analyzed in research has shown that this insurance model was not suitable for many companies and employees. Thus, the diagnostics of calculating the unified contribution debt results according to the current legislation proved low efficiency of the current procedure, which requires further improvement both in the legislative and executive planes. As an improvement of this theoretical background, it could point to the number of debts and quantities of claims brought to the economic entities and entrepreneurs. It is crucial to adopt international experience to create an effective internal system for tax collection, so we aimed to shed light on this problem of the tax burden faced by businesses and households by comparing them with similarly constructed taxes in European countries.

Internal Forced Migration in Ukraine: Legal Aspects

Abstract The article is devoted to the study of the problems of forced internal migration in Ukraine. Forced migration significantly affects the geography, structure and dynamics of the population of Ukraine and its regions, the level of development of productive forces in the regions, the state of the labor market and the socio-economic characteristics of living standards of different categories of the population. At present, migration processes in Ukraine are difficult to track, given that the last demographic census was conducted in 2001, and therefore it is difficult to establish the actual number of people in our country, and, accordingly, almost impossible to determine the number of internally displaced persons. According to the results of the study, the authors conclude that internally displaced persons (under current legislation) have the same rights and freedoms as other citizens of Ukraine permanently residing in Ukraine. However, in practice, internally displaced persons face restrictions on their rights and freedoms due to subjective factors. The basic rights that the state guarantees to internally displaced persons include: the right to employment, pensions, compulsory state social insurance, education, suffrage and economic rights. It is expedient to introduce tax benefits for enterprises founded by internally displaced persons, as well as to provide these benefits for enterprises that employ internally displaced persons.

Сутність і особливості соціального захисту населення в українській ретроспективі

The scientific article reveals the formation of the Ukrainian system of social protection (historical aspect). The main stages of development of social policy in Ukraine, from the first origins to the key principles of modern social policy are described. The desire of the Ukrainian authorities to renounce the paternalistic role and alimony is emphasized. Priorities for activities in the social sphere have been identified: guaranteeing social rights, increasing the effectiveness of social programs, assistance to vulnerable groups (large and low-income families, servicemen, people with special needs, victims of violence, etc.). The general scheme of the social protection system in Ukraine is presented, which consists of two main parts: compulsory state social insurance, which is formed through the contributions of employers and working citizens to the relevant social insurance funds; system of social support (assistance, benefits, subsidies, social services), which is mainly formed by taxation and financed from the state budget. Further ways of scientific research are outlined (content and principles of realization of the state social programs on support of vulnerable segments of the population).

ВИПЛАТИ ПРАЦІВНИКАМ ПІДПРИЄМСТВА: ОБЛІК, ОПОДАТКУВАННЯ ТА КОНТРОЛЬ

The purpose of the article is to substantiate and disclose the features of accounting, taxation and control of payments to employees of the enterprise, taking into account legislative changes. The relevance of the topic is that wage is the basis of social and labor relations of different categories of persons: employees, employers and the state. It fills social funds through tax payments, the basis for which is the payment of employees of the enterprise. The theoretical and methodological basis of the study is fundamental principles of modern economic theory, the scientific work of scientists. Methods used in the article: theoretical analysis and synthesis of the test material, social and qualitative research methods. The essence and structure of payments to employees of the enterprise in accordance with national and international standards of accounting and financial reporting are studied. The components of payments to employees within the enterprise in accordance with PSBA 26 "Payments to employees" are considered. These are current payments, dismissal payments, post-employment payments, payments of equity instruments of the enterprise, other long-term payments to the employee. Accounting accounts used for accounting and taxation of payments to employees at the enterprise are highlighted. The types of tax payments that are made on payments to employees of domestic business entities in accordance with the requirements of current legislation are described. They are the single contribution to the compulsory state social insurance, personal income tax, military tax. The information regarding changes of normative-legal maintenance of taxation of payments to employees of the enterprise is reviewed. It is proposed to carry out control procedures for payments to employees within the enterprise in order to obtain reliable information for management decisions aimed at correcting the negative consequences of violations of labor legislation, their prevention and avoidance in the future. The obtained research results deepen the theoretical aspects of accounting and control of payments to employees of the enterprise, as well as provide an opportunity to take into account significant changes in regulatory and legal support for their taxation under the new requirements.

The Genesis of the German Social Insurance Model: History and Present

This article examines a complex of problems associated with the formation and the initial stage of development of the German model of social insurance. Initially, three models of such insurance have been proposed, then the main characteristics of the considered model have been highlighted. The article states that the German scientist Adolf Wagner played an outstanding role in the theoretical substantiation of this model. At the same time, the stages of his biography are briefly considered, allowing us to understand why exactly his role was so significant. Further, such important scientific phenomena for the formation of the system of compulsory state social insurance as Wagner's law, the principles of taxation substantiated by him, its use for redistribution of income, etc., are analyzed. Special attention is paid to the activities of the Union of Social Policy, which played an important role in the preparation of regulatory bases of future social transformations. The conclusion is substantiated that the formation of the German model of social insurance was the result of a long evolution of social relations from voluntary insurance at the expense of the workers themselves to optional, then optional-mandatory and, finally, mandatory social insurance based on the relative consensus of the leading social forces: political power, workers and some of the employers.

Трудові відносини у сімейних фермерських господарствах: окремі аспекти правового регулювання

The article is devoted to the study of the current state of legal regulation of labor relations in family farms, analysis of legislative novelties and highlighting the main shortcomings in this area with the formulation of proposals for their elimination. It is established that the main directions of improving the regulation of labor relations of members of family farms should be: finalization of the provisions of the «Model agreement (declaration) on the establishment of a family farm» in terms of regulation of labor relations of members of such farms, and the lifting of restrictions on the use of family farms by employees without the loss of family status by such farms. Particular attention is paid to the problem of establishing as one of the conditions for family farms to receive additional financial support through the mechanism of additional payment in favor of insured persons – members / heads of family farms of a single contribution to compulsory state social insurance of absence of employees in such farms. It is proposed to abolish such a condition and, conversely, to compensate part of the SSC not only for the head / members of family farms, but also for employees of such farms in order to stimulate job creation, increase production in family farms. Keywords: state support, employee, legal regulation, labor, family farm, employment contract, labor relations, farm, member of the farm

Legal principles of social insurance against an accident at work and an occupational disease

Problem setting. To address practical issues related to the reform of the social insurance system for accidents at workand occupational diseases in Ukraine, it is necessary to explore doctrinal provisions relating to the principles of socialsecurity law, as well as to analyze certain principles of social insurance against accidents at work and occupational diseasesand propose changes to the legislation to formulate certain principles. Target of research. The purpose of this article is to analyze the legal principles of social insurance against accidentsat work and occupational diseases and to develop changes to the legislation in terms of formulating certain principles ofthis institution.Analysis of recent researches and publications. Issues of principles of law in domestic legal science were consideredin scientific works on the general theory of law of such scientists as Yu. P. Bytyak, A. M. Kolodii, S. P. Porebnyak,P. M. Rabinovych, Yu. M. Todyka, M. V. Сvik and many others. Some aspects of the principles of social security law areconsidered in the scientific works of V. M. Andreev, B. I. Stashkiv, B. S. Stychinsky, S. M. Sivak, N. M. Stakhovskaya,S. M. Prilipko. The dissertation researches of T. Z. Garasimov “Principles of the law of social security”, and alsoO. V. Moskalenko “Principles of social insurance in modern conditions of management” deserves special attention. However,a comprehensive study of the principles of social insurance against accidents at work and occupational diseases hasnot been conducted. Article’s main body. The article is devoted to the study of the principles of legal regulation of compulsory statesocial insurance against accidents at work and occupational diseases. The notion of the principles of law is analyzed, inparticular, it is noted that the principles of law are the basic, guiding positions, ideas that express the essence of law as aspecific social regulator. It is emphasized that legal principles are divided into the inherent law as a whole (common law),its individual branches (sectoral) or a group of related industries (intersectoral), as well as the principles of individualinstitutions. The paper analyzes in detail some of the principles specified in Article 3 of the Law of Ukraine “On CompulsoryState Social Insurance”: the principle of legislative definition of the conditions and procedure for social insurance; compulsoryinsurance of persons in accordance with the types of social insurance and the possibility of voluntary insurancein cases provided by law; providing state guarantees for the realization of their rights by insured persons; formation anduse of insurance funds on the basis of solidarity and subsidies, etc. Conclusions and prospects for the development. Based on the analysis of the principles of social insurance againstaccidents at work and occupational diseases enshrined in the legislation, it is proposed to supplement this list with theprinciple of self-government, which stipulates that all members of the insurance system, ie insured and insurers, areequally responsible for insurance fund management.

Digitization of activities of the pension fund of Ukraine

Problem setting. A rapid leap in the digital development of society marked the beginning of the “fourth industrial revolution”, also called Industry 4.0. In a broad sense, Industry 4.0 characterizes the current trend in the development of automation and data sharing, which includes cyber-physical systems, the Internet of Things and cloud computing. Industry 4.0 is a new level of production and value chain organization throughout the entire product lifecycle. Digitalization is the saturation of the physical world with electronic-digital devices, means, systems (digital technologies) and the establishment of electronic-communication interaction between them. Analysis of recent researches and publications. The problem of the functioning of electronic administrative services was the interest of leading scientists Y.A. Drachuk, Y.A. Mikhailuk, S.A. Chukut, V.L. Polarnaya, V.V. Ryabets. Target of research. The purpose of the article is to consider the problems of digitalization of the Pension Fund of Ukraine on the example of legal regulation and implementation of the features of electronic services and electronic identification of citizens. Article’s main body. The digitalization of the Pension Fund of Ukraine is expressed in providing citizens with the provision of electronic services in the field of pension provision and keeping records of persons subject to compulsory state social insurance. The legal basis for the implementation and development of state electronic services is the Concept for the development of electronic services in Ukraine for 2016-2020. This document laid the foundations of state policy in this area and provides an appropriate set of measures for their implementation. The Pension Fund of Ukraine has its own portal of electronic services on the website, which, unfortunately, is not grouped by type of payment provided by the government, but by the category of recipients. By the category of recipients, all electronic services of PFCs are divided into services for pensioners, insured persons and insurers. A prerequisite for applying and receiving state electronic services in Ukraine is the use of electronic identification of individuals and legal entities. Among Ukrainian citizens, the most common is the mobile identification service, it is the simplest means of electronic identification, in addition, all state electronic services that are currently being implemented already by default contain the ability to log in using MobileID. The next most widely used means of electronic identification of individuals is BankID - verification of citizens through Ukrainian banks to provide administrative and other services via the Internet. The less popular types of electronic identification of citizens, as already noted, is electronic digital signature. Conclusions and prospects for the development. In order to receive the service in an online format, firstly, you need to have computer and Internet skills, and secondly, you need to receive an electronic digital signature, because without this a number of services are not available on the web portal, you can order a service, however, the result of the service will have to go to the PFU office, and thirdly, in the absence of an EDS, you must contact the fund office to obtain a login and password from the web portal for initial registration as a user of services. To improve the implementation and functioning of electronic services of the Pension Fund of Ukraine, it is recommended: conduct a study on the use of electronic services of PFCs among citizens in order to identify the most popular services and problems that citizens face in the process of using the web portal; to develop a program and introduce training courses for the population in order to increase the computer literacy of citizens on the use of electronic services of PFCs, within which they provide general information on working on the Internet, teach how to register on the PFU web portal and receive digital signatures, how to use the web portal; provide for regular demonstrations of the use of the PFU web portal and the benefits of applying for online services in PFC offices.

Загальнообов'язкове державне соціальне страхування як форма соціального захисту осіб із сімейними обов'язками

У статті розглянуто загальнообов'язкове державне соціальне страхування як одну із форм соціального захисту таких суб'єктів соціального забезпечення, як особи із сімейними обов'язками, на підставі чого зроблено відповідні висновки. Зроблено висновок, що загальнообов'язкове державне соціальне страхування як форма соціального захисту осіб із сімейними обов'язками є основною матеріальною гарантією реалізації їхнього права на соціальний захист у разі тимчасової втрати ними працездатності. Це система прав, обов'язків і гарантій, яка передбачає надання соціального захисту осіб із сімейними обов'язками, що включає матеріальне забезпечення у зв'язку з вагітністю та пологами, а також у разі хвороби дитини, догляду за дитиною віком до 3 років або дитиною-інвалідом віком до 18 років у разі хвороби матері або іншої особи, котра доглядає за цією дитиною, втратою годувальника та соціальні послуги за рахунок грошових фондів, що формуються шляхом сплати страхових внесків власником або уповноваженим ним органом, громадянами, а також бюджетних та інших джерел, передбачених законом. Його головна суть і призначення зводяться до отримання застрахованою особою в разі настання страхового випадку від страховика матеріального забезпечення і соціальних послуг за рахунок страхувальника.
 Зазначено, що важливою ознакою матеріального забезпечення та соціальних послуг у рамках загальнообов'язкового державного соціального страхування у сфері соціального захисту осіб із сімейними обов'язками є джерела їх фінансування, основними з яких відповідно до чинного законодавства є внески роботодавців і застрахованих осіб. Єдиним критерієм, від якого залежить розмір допомоги по тимчасовій непрацездатності, законодавство визнає страховий стаж особи, причому вказаний розмір не залежить від тривалості непрацездатності. Визнаючи, що кожна людина має відповідні права на соціальний захист і охорону здоров'я, забезпечення їх належної реалізації є пріоритетним напрямом діяльності суспільства й держави.

Social insurance – guarantee of the right of citizens to social protection due to accidents and occupational diseases on the manufacturer

Problem setting. In the transition to a market economy, social rights acquire a fundamentally new meaning, as they are designed to guarantee radical changes in the socio-economic situation of man as a participant in market relations. The Constitution of Ukraine reflects a wide range of social rights of a person and a citizen to work, leisure, social protection, health care, medical care, health insurance, family protection, childhood, motherhood and fatherhood, education, etc. One of the central and universally recognized in the system of social rights of citizens is the right to social protection, the requirement of which is embodied in international acts ratified by Ukraine. The right to social protection is guaranteed by the obligatory state social insurance at the expense of insurance contributions of citizens, enterprises, institutions and organizations, budgetary and other sources of social security, as well as the creation of a network of state, municipal and private institutions for the care of the disabled. Without these guarantees, this right becomes an intention (wish) in the relevant field, has no practical value either for the individual or for society as a whole. Analysis of recent researches and publications. Issues of social insurance were the subject of research by such scientists as V. M. Andriyiv, D. V. Bozhko, N. B. Bolotina, M.M. Klemparsky, O. L. Kuchma, K. Yu. Melnyk, O. V. Moskalenko, P. D. Pilipenko, S.M. Prilipko, V. I. Prokopenko, O. I. Protsevsky, S. M. Sinchuk, I. M. Orphan, B. I. Stashkov, O. V. Tishchenko, L. P. Shumna, M. M. Shumylo, O. M. Yaroshenko, and others. Target of research to consider compulsory state social insurance as a guarantee of the right of citizens to social protection due to accidents and occupational diseases at work. Article’s main body. The main guarantee of a person’s right to social protection due to accidents and occupational diseases at work is compulsory state social insurance. The task of social insurance against accidents at work and occupational diseases that have caused disability is to carry out preventive measures aimed at eliminating harmful, dangerous production factors; prevention of accidents at work, other cases of threat to the health of the insured, caused by working conditions; restoration of health and working capacity of victims at work; compensation for damage related to the loss of insured persons’ wages or the relevant part of it during the performance of their duties, provision of social services in connection with damage to health, as well as in the event of their death, making insurance payments to incapacitated members families. Confirmation of the central place of social insurance against accidents and occupational diseases at work in the system of guarantees of the right of citizens to social protection can serve as indicators of the cost of material support in this area. Conclusions and prospects for the development. As a result of studying the place and role of compulsory state social insurance in the system of guarantees of the right of citizens to social protection due to accidents and occupational diseases at work, we can state that the right to social protection is one of the central and universally recognized social human rights. Compulsory state social insurance is the main material guarantee of the realization of the right of citizens to social protection due to accidents and occupational diseases at work. Its main essence and purpose are to receive the insured person in the event of an insured event from the insurer of material support (temporary disability benefits, burial) and social services (payment for treatment in the rehabilitation departments of the sanatorium after illness and injury) at the expense of the insured.