of December 24, 2012 No. 1396
About approval of Rules of forming, placement and expenditure of reserve of funds for implementation of compulsory social insurance from labor accidents and occupational diseases
The government of the Russian Federation decides:
Approve the enclosed Rules of forming, placement and expenditure of reserve of funds for implementation of compulsory social insurance from labor accidents and occupational diseases.
Russian Prime Minister
D. Medvedev
Approved by the Order of the Government of the Russian Federation of December 24, 2012 No. 1396
1. These rules establish procedure for forming, placement and expenditure of reserve of funds for implementation of compulsory social insurance from labor accidents and occupational diseases (further - insurance reserve).
2. The insurance reserve is created by results of accounting financial year based on the performance report of the budget of Fund of pension and social insurance of the Russian Federation (further - Fund) for previous year. Replenishment of insurance reserve is performed for the account:
a) balance on compulsory social insurance from labor accidents and occupational diseases for the beginning of accounting financial year, except for remaining balance of insurance reserve for the beginning of accounting financial year;
b) excesses in reporting financial year of budget receipts of Fund for compulsory social insurance from labor accidents and occupational diseases (except for the capitalized payments arriving in case of liquidation of legal entities - insurers, and income gained from placement of insurance reserve) over its expenses on the specified type of insurance;
c) the capitalized payments arriving in case of liquidation of legal entities - insurers;
d) income gained from placement of insurance reserve;
e) other receipts which are not forbidden by the legislation of the Russian Federation.
2(1). Ceased to be valid according to the Order of the Government of the Russian Federation of 01.03.2024 No. 257
3. When forming insurance reserve means are excluded from amount of the means which are subject to transfer in insurance reserve in the amount of:
a) the one twenty fourth the total amount of expenses on compulsory social insurance from labor accidents and occupational diseases provided by the Federal Law on the budget of Fund the current financial year;
b) ceased to be valid according to the Order of the Government of the Russian Federation of 01.03.2024 No. 257
c) excesses in the current financial year of expenses of the budget of Fund for compulsory social insurance from labor accidents and occupational diseases over its income on the specified type of insurance.
4. Means of insurance reserve can be placed on bank deposits in credit institutions (further - bank deposits) on conditions, stipulated in Item 6 these rules.
4(1). Placement of insurance reserve is performed by the Federal Treasury according to the procedure, established by the Budget code of the Russian Federation for implementation of transactions on management of remaining balance of means on the single account of the federal budget.
4(2). Transactions on placement of insurance reserve and its return are carried out on the single treasurer account and are reflected in the treasurer account opened for Fund in Interregional operation management of the Federal Treasury.
5. Ceased to be valid according to the Order of the Government of the Russian Federation of 01.03.2024 No. 257
6. Ceased to be valid according to the Order of the Government of the Russian Federation of 24.12.2019 No. 1794
6(1). The insurance reserve is subject to the direction on placement proceeding from the size of the insurance reserve approved by the administrative document of Fund taking into account income gained from the insurance reserve directed to placement about day of the following recalculation and approval of the size of insurance reserve. The direction on placement of insurance reserve is performed by Fund according to the administrative document of Fund on the direction on placement of insurance reserve based on which the Fund sends to the Federal Treasury the written appeal with indication of type of means, their size and term of placement, and also possibility of early return of insurance reserve (further - the written address about placement).
6(2). The Federal Treasury considers the written address about placement in time, not exceeding 3 working days from the date of its receipt, and provides placement of insurance reserve.
The Federal Treasury performs placement of insurance reserve according to the procedure, established by the Budget code of the Russian Federation for implementation of transactions on management of remaining balance on the single account of the federal budget.
6(3). The Federal Treasury by results of placement of insurance reserve sends to Fund in terms and in form which are approved with Fund, information on results of placement of insurance reserve and the planned income from placement of insurance reserve.
6(4). The Federal Treasury will organize return of the placed insurance reserve and payment added on the placed insurance reserve of percent (further - the added percent) to Fund into the account opened in Interregional operation management of the Federal Treasury after the term of placement of the insurance reserve provided in the written address about placement.
6(5). The fund has the right to send the written appeal about early return of the placed insurance reserve (further - the written address about early return) if means were placed with possibility of early return, with indication of day no later than which it is necessary to perform early return. The written address about early return is subject to the direction Fund in the Federal Treasury not later than 2 working days about day of early return.
6(6). The Federal Treasury according to the written address about early return will organize early return of the placed insurance reserve and payment of the added percent (on condition of their early payment) to Fund into the account opened in Interregional operation management of the Federal Treasury.
6(7). The Federal Treasury informs Fund on cases of non-return of the placed insurance reserve and (or) failure to pay the added percent, and also on the actions of the Federal Treasury directed to their collection.
The Federal Treasury and Fund in case of non-return by credit institution of the placed insurance reserve and (or) failure to pay the added percent and (or) penalty interests (penalty fee) paid in cases of non-return by credit institution of the placed insurance reserve and (or) failure to pay the added percent (further - penalty interests (penalty fee), perform their collection in accordance with the legislation of the Russian Federation.
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