Social insurance fund of ukraine as a subject of obligatory state social insurace against accidents at work and occupational diseases

Abstract

Problem setting. Because the merger of Social Insurance Fund against accidents at work and occupational diseases and the Social Insurance Fund on temporary disability into a single Social Insurance Fund, it is necessary to examine the legal status and the potential effectiveness of the new social security relations subject. Analysis of recent research and publications. The following scientists were engaged in research of the specified issue: S. M. Prilipko, O. M. Yaroshenko, N. B. Bolotіna, S. M. Sinchuk, V. Y. Burak, O. I. Kulchitska and others. Target of research. Research of Social Security Fund legal rights and obligations, and its tasks and functions. Article’s main body. In social insurance relations against accidents at work, as an insurer, the Fund acts as a body that provides benefit to the insured and their family members, manages the social protection of insured persons and their families, and performs accumulation of funds intended for socially important purposes. The fund is generated through the employer payment contributions. When paying benefits to the insured, the state guarantees the Fund provision of financial security and social services, and the sustainability of the Fund. This is the subsidiary principle which provides that in case of shortage of funds to pay the benefits to the insured, the payment will be made at the expense of the state budget. Conclusions and prospects for development. In summary, it is possible to conclude that the Social Security Fund as an obligatory state social insurance against accidents at work possesses a special juridical personality, which is due to peculiarity of the legal status of this state authority in the Ukrainian social insurance system. The Fund acts as a successor of the Social Insurance Fund against industrial accidents and occupational diseases of Ukraine and Social Insurance Fund on temporary disability. Merging these funds is intended to improve the utilization efficiency of financial and human resources. The Social Insurance Fund inherent properties are the focused, non-budget, non-commercial, self-governed nature of the activities. Also, it can be concluded that the monopoly position of the Social Insurance Fund as a single insurer allows avoiding financial stability disturbances of the obligatory social insurance system against accidents at work.