The study of the social insurance

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Introduction

During a life each person is in danger before approach of circumstances which can be reflected by the most direct image in a condition of its health and lead to loss of wages - the basic source of means of existence. To such circumstances concern: illness, an old age, physical inability, loss of the supporter and others, all it also is compensations and benefits. The urgency of this subject matter that now when Russia is recognized by a lawful state, citizens should not confuse these concepts, the nobility and receives compensatory payments and benefits. The right on which they have in connection with various vital situations. Purpose - to explore this concept and the types of benefits and compensation and to understand their differences.

Objectives:

- Identify the differences between benefits and compensation;

- Dismantle their views in Russia and the United States;

- A specific example is to consider the benefits and compensation, namely, JSC «Transsibneft».



1. Distinctions of the compensation and benefits

1.1 The compensation

The compensation is arbitrarily not material stimulation of work. It assists stimulation of industrial behavior of employees of the company, having directed it on achievement of strategic problems facing it.

The compensation - reimbursement of the losses, the suffered losses, expenses, the compensation, established by the legislation. Under the lab our code it is the monetary payments established with a view of compensation to workers of expenses, connected with execution of the lab our or other duties stipulated by the present Code and other federal laws by them. The lab our code of the Russian Federation

Compensatory payments are the monetary payments, appointed to citizens with objective of realization of additional material support in the cases recognized by the state socially meaningful irrespective of availability at them what or other sources of the income. Compensatory payments are considered in aggregate with social benefits (as a rule, in addition to them).

The basic types of compensatory payments defined by the Federal law The federal law from 30.06.2009 N 90-ФЗ:

1.Compensatory payments in connection with family circumstances.

1.1 Compensatory payments to mothers (or to other relatives who are in fact carrying out care by the child), consisting in lab our attitudes and to the women-military personnel who are being vacation on care by the child.

Mothers (the father, the adoptive father, the caretaker, the grandmother, the grandfather, other relative who is in fact carrying out care by the child), consisting in lab our attitudes on conditions of hiring with the enterprises, establishments, the organizations irrespective of their organizational-legal forms.

Mothers, who are passing military service under the contract, service as persons of ordinary and commanding structure in law-enforcement bodies.

The women dismissed in connection with liquidation of the enterprise, establishment, the organization if they were at the moment of firing in vacations on care of the child and do not receive the unemployment benefit.

1.2 Compensatory payments on children who are being under trusteeship and guardianship in reception family. Trusteeship and guardianship are understood as forms of an arrangement of children-orphans and children who have remained without care of parents, with a view of their content, education and formation, as well as for protection of their rights and interests. And trusteeship is established above children who have not reached age of 14 years, and guardianship - above children in the age of from 14 till 18 years.

1.3 Monthly compensatory payments to idle wives of persons of ordinary and commanding structure of law-enforcement bodies, the State fire service in the remote garrisons and districts where there is no possibility of their employment.

2. Compensatory payments on health.

2.1 Compensatory payments to the students who are being the academic vacations under medical readings. Monthly compensatory payments are carried out due to means of educational establishments of the maximum and average vocational training and the research establishments directed on payment of grants trained.

2.2 The monetary compensation of expenses on sanatorium treatment to separate categories of invalids from among veterans.

2.3 The monthly monetary compensation to citizens in the event of post-vaccination complications. State a lump sum is paid: citizens who have established the existence of post-vaccination complications, family members of citizens in the event of death occurring as a result of post-vaccination complications circle of family members eligible for these benefits.

2.4 To the idle able-bodied persons who are carrying out care by invalid citizens. According to the Decree of the President of the Russian Federation from December, 26th, 2009 № 1455. Monthly compensatory payment is appointed living on territory of the Russian Federation to the persons who are carrying out care by invalid I of group, the child-invalid in the age of till 18 years, as well as aged, requiring on the conclusion of medical establishment in constant extraneous leaving or 80 years which have reached age.

2.5 Compensation for the maintenance of disabled dogs - guide dogs.

2.6 The lump sum monetary compensation to separate categories of invalids which consisted on the account in OSZN for maintenance with vehicles with medical readings.

3. Compensatory payments with various legal factors.

3.1 Compensatory payments of rehabilitation of victims of political reprisals.

3.2 Compensation payments for the purchase of food products to citizens exposed to radiation from nuclear tests.

3.3 Compensatory payments to members of family of the lost military personnel and employees of some federal enforcement authorities compensatory payments in connection with expenses on payment of premises, municipal and other types of services.

3.4 Compensatory payments to the compelled immigrants.

4. Separate types of the compensatory payments established by the regional legislation.

1.2 Benefits

The system of the compensation means, that the worker receives compensation which develops of the basic and additional parts. Additional parts are the various benefits received by the employee in the company. They too are arbitrarily not material stimulation of work.

Benefit - the discount, granting of advantages the someone full or partial deliverance of performance of installed rules, duties, or simplification of conditions of their performance Novikova M.S. Compensation and benefits.

Benefits carry out the important social functions.

1. Means of achievement of a social equality in a society (benefits to large families, women, minor, to invalids);

2. A way of encouragement of citizens for special merits before the state and a society (benefits some worker and employee, for invalids and participants of the Second World War, for families of the lost military personnel);

3. For the special circumstances of the benefit of state and society (the miners, railway workers, soldiers, citizens exposed to radiation, etc.);

4. Means of stimulation of activities (for combining work on training, etc.). Basis for reception of social benefits are Federal laws, laws of subjects of the Russian Federation, Decrees of the President, the Governmental order, the instruction and other statutory acts The federal law from 30.06.2009 N 90-ФЗ. Financial maintenance of granting of benefits depends on a level of acceptance of the statutory act also.

The basic federal laws, according to which preference classes of citizens have on them the right, are:

1. “About social protection of invalids in the Russian Federation”;

2. “About welfare payments to the citizens having children ";

3. " About additional guarantees to children - to orphans and children who have remained without care of parents”;

4. "On social protection of citizens exposed to radiation due to the disaster'';

5. “About veterans” and others.

Acts establish the certain benefits and define categories of the population on which benefits extend.

Let's result categories of the citizens who are having the right of benefits:

1. Invalids;

2. Participants of Great Domestic war and other operations, members of their families;

3. Veterans of work;

4. Citizens State awards;

5. Citizens exposed to radiation;

6. Former minor prisoners of fascism;

7. The rehabilitated citizens and their relatives;

8. Large families

9. Children, etc.

Types of benefits:

Tax concessions (under taxes and tax collections):

The Tax benefit - full or partial deliverance of payment of taxes for the legal entities (less often physical). All tax incentives can be divided into the following groups: personal and corporate clients, general benefits for all taxpayers and special tax exemptions for certain categories of taxpayers, general economic and social tax exemptions The tax code of the Russian Federation (a part the second).

The first group of benefits includes tax amnesty, tax withdrawals, a tax vacation, lowering of tax rates. Tax amnesty is a deliverance of the person who has made a tax offence, of appropriating penal sanctions for these infringements. Now a number of the regulatory and legal acts, to some extent concerning tax amnesty, including the Tax code of the Russian Federation operate. In particular, ст.81 НК the Russian Federation contains conditions of deliverance of the taxpayer from the tax responsibility for fulfillment of tax offences at tracking down of the mistakes leading underestimating of the sum of the tax by it, to a subject payment. Tax withdrawals represent deducing from under the taxation of separate elements of a taxable object.

Tax vacations are a full deliverance of the taxation for the certain period of time. Lowering of tax rates assumes partial or full deliverance of payment of the tax estimated under the full rate, by application of the preferential sizes of the rate. The most complex element in system of tax concessions is a tax credit. 65 НК the Russian Federation are defined by article the order and conditions of granting of the tax credit, as well as timeframes and availability of the bases.

Customs benefits (tariff benefits):

Benefits on customs payments are one of the most essential types of the benefits provided according to the current legislation (the customs legislation, the legislation on taxes and tax collections) Novikova M.S. Compensation and benefits.

Tariff benefits can be provided in the form of:

1. Deliverance of payment of the customs duties;

2. Applications of the lowered rates of the customs duties;

3. Return of the paid customs duties;

4. Establishments of tariff quotas on preferential import/export of the goods.

The greatest interest represents such type of benefits for the persons who are carrying out the external economic operations.

Transit benefits:

Transit - the benefits provided for an additional fee by the carrier the right shipper and / or consignee interrupt transportation at an intermediate point on the route, but to pay the freight on through rate. Transit facilities are usually available on the various goods in bulk rail and other modes of public transport.

Pension benefits:

Pension - regular (usually - monthly) allowance, which is paid to persons, who: have reached retirement age (retirement age), have a disability, have lost a breadwinner (survivor's pension).

As a result of reforms adopted by a two-tier management system funded part of pensions: a citizen can choose between the Pension Fund of Russia (PFR) and one of the private pension funds. In case of placing the funded part of pensions to the Pension Fund, the insured person can choose between public (STMC, is currently EBV) and a private management companies The tax code of the Russian Federation (a part the second).



2. Benefits and the compensation in the USA

The Majority of employers of the USA provide to the employees social packages which include paid holidays and vacations, life insurance and health, as well as other less widespread benefits, such as the help in care of children and additional insurance on unemployment.

Social packages can be a miscellaneous for those who works the full working day and in combination. They also depend on, whether is the employer the private or state organization.

1. Time outside of work Holidays and vacations are paid more often. Time absence at work on the personal reasons is less often paid. The number of paid holiday days can vary from nine days after a year of work on 18 days after 20 years of work.

2. Temporary incapacity. Many workers are protected from loss of income associated with illness or injury. This implies a paid sick leave, health insurance, accident insurance, as well as allowance during long-term disability. Paid sick leave, health insurance, accident insurance is a short-term support. Paid sick leave granted employees a few days of full pay each year and covers cases of illness or injury. In the event of illness or accidents employees shall be compensated at the rate of wages for 6-12 months.

Compensation during long-term disability also includes part of the salary, but paid for a longer time than when illness or accident. Such compensation is usually paid to the full restoration of the employee or to his retirement. Also, many retirement plans offer partial or totally disabled employees to retire before the normal period Anisimova V.M. personnel service and management of the personnel of the organization.

3. The medical insurance the Majority of employees, the American companies, has the medical insurance which pays expenses, connected with treatment and preventive maintenance of diseases Berger L. Entsiklopedija of systems of motivation and a payment.

4. Life insurance the most part of employees also insures the life (64 %). The size of payment usually makes the sum equal or multiple to the income of the employee. 85 % of employees such benefits are paid extremely by employers Novikova M.S. Compensation and benefits.

5. The pension Is two basic pension plans:

1. Based on system of the installed benefits. For calculation of pension benefits the certain formula is used. Such plan is available 37 % of all workers. Usually it is completely paid by the employer.

2. Based on system of the installed payments in a pension fund. Payments of the employer and the employee, but not levels of the future benefits are considered.

6. Flexible preferential plans.

System of flexible benefits allows employees to choose that the employer has once chosen. These plans usually allow them to distribute the contribution of the employer to system of benefits in own way. Employees can usually receive side benefits due to reduction of wages Milov G.S. harmful insurance. Such plans are chosen with 6 % of all workers.

Other benefits paid by the employer, include various forms of assistance to employees. Employee Assistance Programs are usually designed to have a problem with alcohol or drugs, as well as emotional or financial problems that affect performance.

Wellness programs that include fitness, anti-smoking, stress management seminars and for those wishing to lose weight, aim to prevent problems that can lead to loss of health. Popular benefits, no health-related, are the educational programs. These include partial or full payment of the staff member received higher education, usually at an accredited university. Kosheleva Y.A. Accounting in the budgetary and non-profit organizations

Expenses on payment of benefits and grants assisted a small increase of expenses of a payment in the USA in 1-st quarter 2011. But as a whole compensations still remained constrained. To it testify given by the Ministry of work of the USA. Expenses on payment of benefits and grants have added 1,1 % in comparison with the last quarter.

Benefits and allowances include allowances for processing, premiums, not related to production, as well as vacation pay, insurance and pension contributions. The growth of this index was the strongest in nearly four years. The annual increase in costs for payment of benefits in the 1st quarter continued at a faster pace than the growth in labor costs - this indicator increased by 3% over the same period last year. Up to 30 % of social benefits, basic of which the provision of pensions and health coverage are V.M. Anisimova Personnel department and management staff of the organization.

The White house and the Congress give questions of social protection of military personnel, veterans of Armed Forces and members of their families a cardinal importance. These questions solve committees on armed forces and on affairs of the veterans, operating in structure of the Senate and the House of Representatives. Congressmen annually bring about 20-25 corrections in the legislation adjusting questions of social security. The Major part of problems of social security is solved by the Ministry on affairs of veterans. Separate questions are in the competence of Ministry of Health and social security Milov G.S. harmful insurance.

The Minister of Defence prepares offers on legislation perfection in this area. Project proposals for new laws and amendments to existing legislation pass a preliminary examination in the Control and financial management of the presidential administration.

Relevant expertise, on these laws give fiscal and CRS. In accordance with the law, Do annually before July 1, represents the president on the results of comparing the level of allowance to military personnel with salaries in the civilian sectors of the economy and makes recommendations on the revision of the main kinds of allowances.

These suggestions and recommendations are included in the budget message of the White House for the next fiscal year. In Congress sent a copy of the report of the Defense Ministry, after discussion, which adopted the proposal presented in the form of the law on the budget for the current financial year.

Every four years, Minister of Defence presents a special report on the system of material for military personnel who are thoroughly discussed in Congress. It formulates suggestions and recommendations on making the necessary amendments to legislation, to modify the structure and mechanism of social protection of servicemen and veterans, and many others. Outside the specialist services of the Minister of Defence issues of benefits and privileges of veterans involved in Sun Department of Veterans Affairs. It includes a control medical care, benefits, burial and funeral affairs, as well as the departments of General Inspection, Dispute Resolution for contracts, small business, legal issues and complaints. The total number of employees of the Ministry is more than 210 thousand people. The Ministry maintains a database, which accounted for all U.S. citizens serving in the Armed Forces in time of war or participating in armed conflict, including veterans residing outside the United States. Veterans of the Armed Forces, which took place only in actual service in time of peace, are entitled to certain benefits and privileges granted to the participants of wars and conflicts. According to the legislation following benefits are provided to veterans of Armed Forces of the USA:

ь payment of disability pensions;

ь realization of the program of professional rehabilitation;

ь Rendering assistance in reception of formation;

ь the psychotherapeutic help to veterans of war in Vietnam;

ь rendering assistance in employment;

ь payment of unemployment benefits; conducted on preferential terms health care, life insurance, loans for housing, funeral arrangements and other services.

ь all these types of financial security approved by Congress.

On official data, now services of the given ministry uses or has the right to use about third of population of America. Into this number enter nearby 30 million veterans which middle age makes 58 years, and more than 40 million members of their families. In 2010 financial year to the ministry it has been allocated almost 70 billion dollars of the federal budget. And it has run out of 75 % of these means for direct payments to veterans and maintenance of their benefits. And to members of their families the right to free medical maintenance is provided to pensioners, and within one year treatment of the occupational diseases received during service is paid. Besides they and within 6 months can free-of-charge live their families in the state houses? To pensioners keep the right to get the goods in military shops for reduced prices. Similar systems of benefits exist and in the countries of OTAN Berger L. Encyclopedia of motivation and remuneration. Besides effective systems of social adaptation of the military personnel leaving in a stock there are created. For our exempts of all this looks a fantasy. In comparison from the USA Russia with six billions dollars on maintenance almost 100 million citizens looks in attractively, if not cynically.



3. Compensation and benefits used in the JSC «Transsibneft»

3.1 Professional activities of JSC «Transsibneft»

JSC «Transsibneft» originated in 1954. This is the world's largest oil pipeline company, which includes 400 pumping stations, 1066 tanks with a capacity of about 16 million cubic meters, with an annual transport over 460 million tons of oil.

The main activities of JSC «Transsibneft» are JSC "Transsibneft" protocol 08.04.2011 № 21:

1. Transportation of oil through pipelines to refineries in Siberia and pouring oil into tank cars for oil refineries and the Far East of export;

2. Storage of oil;

3. Operation of the main pipeline transport;

4. Performance of all necessary preventive, diagnostic and under abnormal condition-regenerative works on oil pipelines;

5. Maintenance of an ecological and industrial security of the main oil pipelines;

6. Preservation of the environment and rational use of natural resources;

7. The decision of problems of scientific and technical progress in pipeline transport of oil, introduction of new technologies and materials.

In 2008, the joint-stock company called the leader of environmental protection in Russia. All affiliated joint-stock companies introduced environmental policies. Environmentally friendly programs involve reclamation of lands disturbed in the process of environmental management, work to improve the economy, natural resources and reduce negative impacts on the environment.

JSC «Transsibneft» - the most important link of the fuel and energy complex of Russia. Reliability of the main pipeline transport of oil, gas, refined products - the pledge of stability and growth of economic potential.

One of the main priorities in its activities is to protect life and health of workers, as well as providing safe working conditions. The work of staff at stations, in shops and offices, shock work in the construction of a pipeline to ESPO route, in the harsh Siberian conditions, require people to great effort. The essence of the social policy of "Transsibneft" - the most difficult to compensate employees working conditions and make every effort to preserve their health and quality of life.

3.2 Provision of social benefits and compensation of employees and pensioners of «Transsibneft»

Under the Collective agreement which is developed according to the Lab our code of the Russian Federation 197-ФЗ, the Federal Law « About public associations ». The situation is introduced in order to implement social policies aimed at improving the welfare of workers and retirees and to maintain their standard of living, as well as regulating social and labor relations. Social benefits and compensation are provided within the budget of "Transsibneft" designed for this purpose.

Health services of workers:

Employees in accordance with the agreement of voluntary health insurance (VHI) between JSC «Transsibneft» and CJSC «Insurance company Transneft» are provided with free medical care.

The main sections of the medical program of JSC «Transsibneft»:

- The out-patient-polyclinic help, including stomatologic;

- Hospitalization (scheduled and emergency hospitalization in profile branches of clinics - therapeutic, surgical, urological, cardio logical, etc. branches);

- Rehabilitation - rehabilitation treatment in sanatoria and rehabilitation centers once a year.

Social benefits and compensations to workers



Table:

To whom social benefits and compensations pay	Payments on social benefits and the compensation
To workers and members of family: the spouse (), to children (in the age of till 18 years), as well as to children - the pupil to the internal form of training in the age of till 24 years, to parents (to pensioners, invalids of 1 and 2 groups, idle parents) compensates expenses for treatments, inspections, purchase of medicines and subject matters of medical purpose	The last, not more often a once in a year, at a rate of no more than 20 000 roubles.
To workers, in connection with a birth or adoption of the child (up to 3 years age). At a birth of two and more children the grant is paid on each child.	Lump sum paid support to 30 000.
To the women who are being vacation on care by the child before achievement by it of age of three years	The monthly fixed material aid at a rate of 10600 is paid
To workers (women) connected with pregnancy and sorts. The compensation is made in cases if the worker has fulfilled in the organization not less than two years.	On the basis of their applications and confirming documents, expenses on medical services, at a rate of 90 % from their cost within the limits of the means stipulated by the budget on these objectives, but no more than 80 thousand in each case are compensated
To the workers who for the first time have married	Material aid at a rate of 0,5 official salaries (the tariff rate) is paid
In connection with a lab our financial position, once a year	Lump sum material aid, no more than 10 000 rubles is maybe paid
To the workers having children of invalids in the age of till 18 years	Once in current of year material aid at a rate of up to 100 thousand rubles on each child depending on weight of disease is provided
To family, in cases of death of the worker	Lump sum material aid at a rate of 27 000 rubles is paid
To workers, in cases of death of spouses, members of family	Lump sum material aid in each case at a rate of 15 000 rubles is paid
In communication by act of nature (a fire, flooding, etc.), causing of a material damage owing to force majeure	Material aid no more than 50 000 ruble is provided.

Social protection of pensioners - former workers of the organization.

Table:

Social protection of pensioners	Material aid
Every month since treatment, senior citizens, who left JSC «Transsibneft» retired and not receiving a non-government corporate pension	In sizes: 2 000-at the experience of work on the organization of 5 years; 2 200-at the experience of work from 5 and above 5 years; 2 400-to pensioners having a rank « the Veteran of work»
Lump sum material aid in a year is maybe paid to pensioners.	No more than 5 000
In cases of death of the pensioner - the former worker, its family	At a rate of 27 000 roubles
Encouragement of pensioners of JSC «Transsibneft» by a professional holiday, Day of the elderly person, the International women's day and day of the defender of the Fatherland, New year, and as with anniversaries	At a rate of 3 000 roubles
In connection with acts of nature, causing of a material damage and apartment theft	No more than 20 000 roubles.
To the pensioners having the experience of work on the organization more of 15 years, once in three years on medical parameters the sanatorium permit or out-patient treatment in sanatorium is provided	In cost no more than 18 500 roubles.

To workers with the unrationed working day, this may be granted additional leave as compensation for work beyond working hours JSC "Transsibneft" protocol 08.04.2011 № 21.

Table:

№	The name of positions	Quantity of calendar days of additional vacation
1	Assistants to the general director, the chief engineer, the chief of security service of Open Society	12
2	Supervisors, chief engineers of NPCs, and BPTO KO, TSBPO	9
3	Assistants to chiefs, assistants to chief engineers of branches	9
4	The main experts AD: Mechanics, Energy, welder, metrology, and their deputies	9
5	Assistants main engineers, chiefs of departments, services and their assistants, chiefs of groups and their assistants	9
6	Chiefs of stations, their assistants.	7
7	The heads of the departments in the AO, the section chief. Level branches: the heads of departments, heads of service, PSP, workshops, laboratories, workshops, site blasting and welding quality control, their deputies and senior staff, a mechanical engineer and electrical engineer TSBPO	7
8	Senior engineers of all kinds, senior managers, economists, legal advisers and administrative staff offices, the senior master, the master station, master of LES, CRC of all kinds, energy, mechanics, foreman, team leaders, masters of BPO, technology of all kinds, head of the convoy, dispatchers road shops and sites	3
9	Leading experts, experts of all names of management personnel and sites	3
10	Inspectors on frame	3
11	Chiefs of commands, branches and groups	3
12	The chief of the attestative educational center of welders	3
13	The secretary of the head, the reviewer, the clerk managing office	3
14	The geodesist	3
15	The manager, the technologist of a dining room	3
16	Managing a constitution	3

In partial compensation for the value of the dwelling in its transfer of ownership in consultation with the JSC «Transsibneft» may have the following favorable factors:

Table:

Work experience in a «Transsibneft»	The cost of habitation paid by the worker,%	Cost of habitation, is paid by the organization, %
From 1 till 5 years	100	0
From 5 till 10 years	80	20
From 10 till 15 years	60	40
From 15 till 20 years	40	60
From 20 till 25 years	20	80
Over 25 years	0	100
The invited highly skilled experts	40	60

Employees, can be made monthly partial compensation cost of short-term commercial employment with the following favorable factors:



Table:

Work experience in the «Transsibneft»	The size of the compensation of cost of short-term hiring
From 1 till 5 years	20
From 5 till 10 years	50
From 10 up to 15	70
Over 15 years	90
Pensioners society living on a short-term commercial contracts of employment, having experience in the "Transsibneft" not less than 15 years	90
The young experts employed on the termination of training in a direction of the organization, in current of first three years	90
The invited highly skilled experts, in current of two years	90
The workers translated in again generated organizations in other district, in current of two years	90

On the basis of at decision-making on payment of material aid, the compensation the personal application of the worker or the pensioner addressed to general director-chairman of the commission on social payments in management personnel or addressed to the chief of branch-chairman of the commission on social payments in branches are JSC "Transsibneft" protocol 08.04.2011 № 21. In 2011 JSC "Transsibneft" spent on employees and retirees, paying compensation and benefits, about 16.2 million rubles:

ь To Workers, in connection with a birth or adoption of the child (up to 3 years age)-1 200 000 rubles;

ь To the Women who are being vacation on care by the child before achievement by it of age of three years - 3 600 00 rubles;

ь To the Workers who for the first time have married - 180 000 roubles;

ь In connection with a lab our financial position - 960 000 roubles;

ь To the Workers having children of invalids in the age of till 18 years - 3 800 000 roubles;

ь To Family, in cases of death of the worker - 780 000 roubles;

ь To Workers, in cases of death of spouses, members of family - 405 000 roubles;

ь In communication by act of nature (a fire, flooding, etc.), causing of a material damage owing to force majeure - 50 000 roubles;

ь Monthly after-treatment, senior citizens, who left JSC «Transsibneft» retired and not receiving a non-government corporate pension - 78 000 rubles;

ь To Pensioners, lump sum material aid - 270 000 roubles;

ь Encouragement to pensioners by a professional holiday, Day of the elderly person, the International women's day and day of the defender of the Fatherland, New year, and as with anniversaries - 3 600 000 roubles;

ь The Sanatorium permit or out-patient treatment in sanatorium to pensioners - 420 000 roubles;

JSC «Transsibneft» paid a lot of money to women who are on leave for child care and retirees for different holidays (New Year, professional holidays), and least of all those who have suffered natural disasters (fire, flood, etc.). It, likely, speaks that employees of the organization live not in a zone of acts of nature. All compensation and benefits paid by the JSC «Transsibneft» correspond to the Labor Code. The conclusion:

In the conclusion would be desirable to result the basic conclusions made during studying of selected subject matter. I have studied elements arbitrarily not material stimulation of work, namely the compensation and a benefit, have revealed distinctions. The compensation - compensation of the losses, the suffered losses, expenses, the compensation, established by the legislation.

The system of the compensation means, that the worker receives compensation which develops of the basic and additional parts. Additional parts are the various benefits received by the employee in the company. They too are arbitrarily not material stimulation of work.

Benefit - the discount, granting of advantages, the someone full or partial deliverance of performance of installed rules, duties, or simplification of conditions of their performance.

The right of the Russian citizens to social security is fixed in article 39 Constitutions of the Russian Federation according to which to each citizen social security on age is guaranteed, in case of illness, physical inability, loss of the supporter, for education of children and in other cases established by the law.

As I have considered distribution of benefits in the USA. The majority of employers of the USA social packages which include paid holidays and vacations provide to the employees, life insurance and health, as well as other less widespread benefits, such as the help in care of children and additional insurance on unemployment. indemnification payment insurance

Social packages can be a miscellaneous for those who works the full working day and in combination. They also depend on, whether is the employer the private or state organization. In the Russian Federation, I consider, the given payments are fixed enough by the state, in various statutory acts, but in granting, these payments, is complicated since all process of official registration of papers is long and bears also the certain expenses, time.

The USA strongly distinguishes from Russia, it most of all gives some problems which Russia does not take in attention. It allocates the huge sums of money to people who require benefits. For our exempts of all, this looks a fantasy.

In a term paper I examined in detail certain compensation and benefits of «Transsibneft». The essence of the social policy of the organization - the most difficult to compensate employees working conditions and make every effort to preserve their health and quality of life. Social benefits and compensation are provided within the budget of «Transsibneft» designed for this purpose and are coordinated with the Labor Code. The company specifically focuses on retirees and workers who have children with disabilities and women who are on leave for child care. The list of compensations is not settling and is supplemented in connection with occurrence of an indispensability of rendering of the social help, any category of citizens.



The literature

1. The civil code of the Russian Federation (a part the second): the Federal law from 30.06.2009 N 90-ФЗ.

2. The tax code of the Russian Federation (a part the second): the Federal law from 05.08.2005 N 117-ФЗ.

3. The lab our code of the Russian Federation: the Federal law from 30.12.2001 N 197-ФЗ.

4. JSC "Transsibneft" protocol 08.04.2011 № 21 The collective agreement for 2011-2012.- Omsk.

5. Novikova M.S. Сompensations and benefits / M.S. Novikova.-M: Begin Group, 2006.185 with.

6. Yudaykin V. Tangible and intangible rewards / V. Yudaykin .- M: Staff, 2007.-168 with.

7. Bazarova T. Y, BL Eremina Human Resource Management / T.Y. Bazarova, B. L. Eremin. ISBN / T, 2009.

8. Kosheleva Y.A. Accounting in the budgetary and non-profit organizations / / Legal Consulting.- 2010 .- № 6 with 65-66.

9. Berger, J., Berger, L. Encyclopedia of motivation and remuneration / D.Berger, L.Berger, 2009 - 275 with.

10. Milov G.S. Harmful insurance / G.S. Milov. M: Vedomosti 2011.

11. V.M. Anisimova Personnel department and personnel management organization / V.M. Anisimova ISBN, 2009.

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