TO THE PROBLEM OF CHANGE THE PARADIGM OF THE LEGAL REGULATION COMPULSORY SOCIAL INSURANCE

Abstract

Problem setting. Social insurance is an important tool of social protection. The existing model of compulsory social insurance provides that the state and the social insurance funds are obligated and a citizen – authorized subject of social security. In this system a person is entitled to the status of the insured person. A person should also pay insurance premiums for some time. This model of social insurance in Ukraine may significantly change and lost their essence of insurance, due latest changes in the legal regulation of relations concerning payment of the single social contribution. Target of research. Research of changes of legal regulation of social insurance caused by the reform of the single social contribution in the end of 2015.
Analysis of recent researches and publications. Theoretical studies of various aspects of Social Insurance was implemented by such scientists, as V. S. Andreyev, V. V. Andreyeva, K. S. Batygin, N. B. Bolotina, M. A. Vigdorchyk, V. P. Galaganov, I. A. Gumenyuk, V. N. Dogadov, O. E. Machulska, M. L. Zaharov, R. I. Ivanova, T. K Mironova, O. V. Moskalenko, T. O. Postovalova, S. M. Prylypko, V. D. Royik, I. M. Sirota, B. I. Stashkiv, N. M. Stahovska,
M. Y. Fedorova and others. Article’s main body. Social insurance is the result of the evolution of ideas of civil society and the state, regarding the mechanisms of social protection. At the beginning of 90s of the twentieth century in the Ukraine were laid the foundations of reform of the socialist compulsory insurance system aimed at increasing personal responsibility of every person for their welfare. That ensured by laying on the insured persons the obligation to pay insurance contributions ogether with the employers. However, with the adoption of the Law of Ukraine dated 24 December 2015 № 909-VІІІ «On Amendments to the Tax Code of Ukraine and some other legislative acts of Ukraine regarding the balance budget revenue in 2016» insured persons were exempt from paying the single social contribution. This step distort the fundamental principles of social insurance – personal responsibility of every able-bodied person for the maintenance and preservation of their welfare, which is provided by participation in financing and managing of the system of social insurance. Conclusions and prospects for the development. Reform of the mechanism of payment of the single social contribution related to the exemption of insured persons from such payments is a step back to the distribution system of social security. This could have negative consequences for the further development of social insurance.