Compulsory health insurance fund. Rates of insurance premiums (tariffs) in IFNS. Legislative framework and procedure for the formation of the ffoms budget

MOSCOW CITIES

On the budget of the Moscow City Compulsory Medical Insurance Fund for 2016

Document as amended by:
(Official website of the Moscow City Duma www.duma.mos.ru, 05/06/2016).
____________________________________________________________________

Article 1

Approve the main characteristics of the budget of the Moscow City Compulsory Medical Insurance Fund (hereinafter referred to as the Fund) for 2016:

1) the total amount of income of the Fund's budget in the amount of 193313145.9 thousand rubles, including through interbudgetary transfers received from the budget of the Federal Compulsory Medical Insurance Fund in the amount of 160117858.2 thousand rubles, the budget of the city of Moscow in the amount of 22487033.0 thousand rubles and the budgets of the territorial compulsory medical insurance funds of other constituent entities of the Russian Federation in the amount of 1,0575,100.0 thousand rubles;

2) the total amount of expenditures of the Fund's budget in the amount of 193313145.9 thousand rubles.

Article 2

1. Approve the list of chief administrators of the Fund's budget revenues in accordance with Annex 1 to this Law.

2. Approve the list of chief administrators of the Fund's budget deficit financing sources in accordance with Annex 2 to this Law.

Article 3

Approve the distribution of budgetary appropriations of the Fund's budget by sections, subsections, target articles and types of expenses of the classification of budget expenditures for 2016 in accordance with Appendix 3 to this Law.

Article 4. Interbudgetary transfers to the budget of the Fund

1. Approve the volume of interbudgetary transfers received from other budgets of the budgetary system of the Russian Federation for 2016 in accordance with Appendix 4 to this Law.

2. Establish that interbudgetary transfers are directed to:

1) from the budget of the Federal Compulsory Medical Insurance Fund for the implementation of the powers of the Russian Federation transferred to the state authorities of the constituent entities of the Russian Federation in the field of compulsory medical insurance;

2) from the budget of the city of Moscow:

a) for additional financial support for the implementation of the territorial program of compulsory medical insurance of the city of Moscow within the framework of the basic program of compulsory medical insurance;

b) to pay for medical care provided to citizens who are not identified and not insured under compulsory medical insurance, for diseases and conditions included in the basic program of compulsory medical insurance, in order to implement the territorial program of state guarantees of free provision of medical care to citizens in the city of Moscow;

c) in the event that the Government of Moscow adopts a regulatory legal act providing for the provision of an interbudgetary transfer for the purposes specified in this act;
(The subparagraph is additionally included from May 6, 2016 by the Law of the City of Moscow dated April 27, 2016 N 19)

3) from the budgets of territorial funds of compulsory medical insurance of other constituent entities of the Russian Federation to pay for medical care provided in the city of Moscow to insured persons under compulsory medical insurance in other constituent entities of the Russian Federation.

Article 5

1. In the process of executing the budget of the Fund, the normalized insurance reserve of the Fund is formed in the amount not exceeding the average monthly amount of the planned receipts of the Fund's funds (excluding funds for the settlements provided for in clause 2 of part 2 of this article) and not exceeding 14,807,813.3 thousand rubles.

2. Establish that the funds of the normalized insurance reserve of the Fund are sent:

1) for additional financial support for the implementation of the territorial program of compulsory medical insurance of the city of Moscow;

2) for payments for medical care provided to insured persons under compulsory medical insurance outside the territory of the subject of the Russian Federation in which the compulsory medical insurance policy was issued;

3) for financial support of activities for the organization of additional professional education of medical workers under advanced training programs, as well as for the acquisition and repair of medical equipment.
(Part as amended, entered into force on May 6, 2016 by the Law of the City of Moscow dated April 27, 2016 N 19.

3. As part of the normalized insurance reserve of the Fund, funds may be provided for incentive payments to medical organizations participating in the implementation of the territorial program of compulsory medical insurance of the city of Moscow, for achieving the target values ​​​​of the availability and quality of the medical care they provide. The funds of the normalized insurance reserve allocated for these payments cannot exceed 10 percent of the total amount of the Fund's normalized insurance reserve.

Article 6

Establish that, in accordance with paragraph 3 of Article 217 of the Budget Code of the Russian Federation, the basis for making changes to the indicators of the consolidated budget schedule of the Fund's budget is:

1) receipt of income to accounts for accounting of funds of compulsory medical insurance in excess of the amount approved by paragraph 1 of Article 1 of this Law;

2) the receipt of subventions and other interbudgetary transfers that have a special purpose, including their balances, not used as of January 1, 2016, in the process of executing the Fund's budget in excess of the amount approved by paragraph 1 of Article 1 of this Law, directed to increase the expenditures of the Fund's budget in in accordance with the purposes of granting subventions and other intergovernmental transfers.

Article 7

1. Approve the total amount of budget allocations for the implementation of the territorial program of compulsory medical insurance in the city of Moscow in the amount of 177693759.9 thousand rubles, beyond which the cost of the approved territorial program of compulsory medical insurance in Moscow cannot be exceeded.

2. Establish that the funds of the Fund's budget are directed to the management of cases of compulsory medical insurance by insurance medical organizations participating in the implementation of the territorial program of compulsory medical insurance of the city of Moscow, in the amount of 1.0 percent of the amount of funds received by insurance medical organizations for differentiated per capita standards of financial provision of compulsory health insurance.

Mayor of Moscow
S.S. Sobyanin

Annex 1. List of chief administrators

Annex 2. List of chief administrators of sources of financing the budget deficit of the Moscow City Compulsory Medical Insurance Fund

Appendix 3. Distribution of budget allocations from the budget of the Moscow City Compulsory Medical Insurance Fund by sections, subsections, target items and types of expenses of the classification of budget expenditures for 2016

Annex 4. Interbudgetary transfers received from other budgets of the budgetary system of the Russian Federation for 2016

Revision of the document, taking into account
changes and additions prepared
JSC "Kodeks"

For self-employed population not making payments to individuals

A fixed amount of insurance premiums for compulsory pension and compulsory health insurance has been established for you.

How is the income from which 1% is calculated for the calculation of contributions determined? Those who pay personal income tax, apply the simplified taxation system and the unified agricultural tax, take into account the income they actually received from entrepreneurial activities. For "sponsors" the basis for calculating 1% of the amount of income exceeding 300,000 rubles will be imputed income, for "patenters" - potentially receivable income. For those who use several taxation regimes, incomes for different regimes are summed up.

The procedure for determining the amount of insurance premiums for the OPT based on the amount of income of payers of insurance premiums who do not make payments and other remuneration to individuals with an income of more than 300 thousand rubles

If the income of the payer of insurance premiums exceeds 300 thousand rubles, then the amount of insurance premiums is determined in a fixed amount, determined as the product of the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid, and the rate of insurance premiums in The Pension Fund of the Russian Federation, established by paragraph 1 of part 2 of Article 12 of Federal Law No. 212-FZ (26%), increased by 12 times, plus 1.0 percent of the payer's income exceeding 300 thousand rubles. for the billing period. In this case, the amount of insurance premiums cannot exceed the amount determined as the product of eight times the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid, and the rate of insurance premiums to the Pension Fund of the Russian Federation, established by paragraph 1 of part 2 of Article 12 of Federal Law No. 212-FZ increased by 12 times (154,851.84 rubles in 2016).

Regulatory framework

Part 8 of Article 14 of Federal Law No. 212-FZ establishes that, in order to apply the provisions of Part 1.1 of Article 14 of Federal Law No. 212-FZ, the amount of the payer's income is determined as follows:

1) for payers paying personal income tax (hereinafter referred to as personal income tax) - in accordance with Article 227 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation);

2) for payers applying the system of taxation for agricultural producers (single agricultural tax) (hereinafter referred to as UAT) - in accordance with paragraph 1 of Article 346.5 of the Tax Code of the Russian Federation;

3) for payers applying the simplified taxation system (hereinafter referred to as the USN), in accordance with Article 346.15 of the Tax Code of the Russian Federation;

4) for payers paying a single tax on imputed income for certain types of activities (hereinafter - UTII) - in accordance with Article 346.29 of the Tax Code of the Russian Federation;

5) for payers applying the patent system of taxation (hereinafter referred to as PSN) - in accordance with Articles 346.47 and 346.51 of the Tax Code of the Russian Federation;

6) for payers applying more than one taxation regime, taxable income from activities is summed up.

In this case, the amount of income of the payer should be understood as:

1) for UTII - the amount of imputed income, calculated taking into account the totality of conditions that directly affect the receipt of the specified income (Articles 346.27, 346.29 of the Tax Code of the Russian Federation);

2) for PSN - the amount of income potentially receivable during the term of the patent (Article 346.47 and 346.51 of the Tax Code of the Russian Federation);

3) for personal income tax, unified agricultural tax, simplified tax system - the amount of income received by him from entrepreneurial activities or from private practice (accordingly, articles 227, 346.5, 346.15 of the Tax Code of the Russian Federation).

Thus, payers using UTII or PSN are guided, respectively, by the amount of imputed or potentially receivable income, the procedure for determining which is established by the Tax Code of the Russian Federation. At the same time, the amount of income actually received by payers from entrepreneurial activities does not matter.

As for such tax regimes as personal income tax, unified agricultural tax and simplified tax system, then, based on the provisions of Article 227 of the Tax Code of the Russian Federation, when determining the income of payers paying personal income tax, one should take into account the amount of income actually received by them from doing business or from engaging in private practice, and based on the provisions of articles 346.5, 346.15 of the Tax Code of the Russian Federation, when determining the income of payers applying the Unified Agricultural Tax or the simplified tax system, respectively, one should take into account the income from sales, determined in accordance with Article 249 of the Tax Code of the Russian Federation, as well as non-operating income, determined in accordance with Article 250 of the Tax Code of the Russian Federation.

The amount of income will be determined on the basis of data provided by the tax authority at the place of registration of the payer of insurance premiums. If several taxation regimes are applied, then the income from activities should be summed up. These rules are established by Part 8 of Article 14 of the Federal Law of July 24, 2009, Federal Law No. 212-FZ.

Based on the data received from the territorial bodies of the Federal Tax Service of Russia, the territorial bodies of the PFR form the obligations of payers in terms of the amount of a fixed insurance premium, which is payable in accordance with paragraph 2 of part 1.1 of Article 14 of Federal Law No. 212-FZ.

IMPORTANT! Within the framework of Federal Law No. 212-FZ, all payers applying the simplified tax system are endowed with equal rights and obligations and are not considered depending on the object of taxation they have chosen: “income” or “income reduced by the amount of expenses”. In this connection, the calculation of a fixed amount of insurance premiums for compulsory pension insurance based on the amount of the payer's income does not depend on the object of taxation under the simplified tax system.

Contributions calculated from income exceeding 300,000 rubles are paid no later than April 1 of the year following the expired billing period.

You can generate a receipt, view information about the amount of accrued and paid insurance premiums, as well as the status of the debt using electronic service "Cabinet of the payer".

Self-employed persons must transfer contributions to the PFR budget by payment orders without distribution to funded and insurance pensions. This is due to the fact that the distribution of insurance premiums for funded and insurance pensions is carried out by the Pension Fund of the Russian Federation on the basis of information from individual personalized accounting and the pension option chosen by the insured person.

Payers of insurance premiums who do not make payments and other remuneration to individuals, with income for the billing period in excess of the income limit (300 thousand rubles), pay insurance premiums for compulsory pension insurance in a fixed amount with two payment orders:

Fixed amount RUB 19,356.48 (2016) for BCC 392 1 02 02140 06 1100 160 and

1% of the excess amount on BCC 392 1 02 02140 06 1200 160, but not more than 154,851.84 rubles.

The amount of insurance premiums cannot be more than the amount determined as the product of eight times the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid, and the rate of insurance premiums, increased by 12 times (with the exception of heads of peasant (farmer) households) .

For the heads of peasant farms, a special procedure for paying insurance premiums is established, according to which the heads of peasant farms pay insurance premiums to the PFR budget in a fixed amount for themselves and for each member of the peasant farm. At the same time, the fixed amount of the insurance premium is determined as the product of the minimum wage established by federal law at the beginning of the financial year for which insurance premiums are paid, the rate of insurance premiums to the relevant state non-budgetary fund, established by Part 2 of Article 12 of Federal Law N 212-FZ, increased 12 times, and the number of all members of the peasant farm, including the head of the peasant farm.

IMPORTANT! For the self-employed Since January 1, 2016, for the purpose of separate accounting of insurance premiums, changes have been made to the codes of subtypes of budget revenues for the CBC used to pay insurance premiums for compulsory pension insurance in a fixed amount:

Calculated from the amount of the payer's income, not exceeding the maximum income;

Calculated from the amount of the payer's income received in excess of the income limit (1%).

New BCCs have been introduced to pay insurance premiums for compulsory health insurance in a fixed amount.

CCC for the payment of insurance premiums, penalties, interest, fines for compulsory pension insurance in a fixed amount credited to the PFR budget for the payment of an insurance pension (including for paying debts for the billing periods of 2013-2015):

CCC for the payment of insurance premiums, penalties, interest, fines for compulsory health insurance in a fixed amount to the budget of the MHIF (including for paying debts for the billing periods of 2013-2015):

CCC for the payment of insurance premiums, penalties, interest, fines for compulsory health insurance in a fixed amount (the budget of the territorial fund - for the billing periods of 2010-2011 inclusive):

The above CCCs are also used to pay off debt on insurance premiums for mandatory pension insurance in a fixed amount and for compulsory health insurance in a fixed amount, formed before 01/01/2016, as well as the corresponding penalties accrued before 01/01/2016 on such debt ( for the billing periods 2013-2015)

For the self-employed population making payments to individuals

If the payer of insurance premiums belongs simultaneously to two categories of the self-employed population - an individual entrepreneur who pays insurance premiums for himself, and an employer, then he calculates and pays insurance premiums for each reason.

Tariffs for compulsory pension insurance

Payment of insurance premiums must be made monthly no later than the 15th day of the month (i.e. the last day of payment is the 15th day) following the billing month. If the last day of the term falls on a weekend or non-working holiday, then the expiration date of the term is the next working day following it. Insurance premiums accrued but not paid on time are recognized as arrears and are subject to recovery.

CCC for the payment of insurance premiums for compulsory health insurance, credited for the payment of an insurance pension:

IMPORTANT! Citizens from among the self-employed population, making payments to individuals, provide the Pension Fund with reports on insurance premiums for mandatory pension and compulsory health insurance, as well as individual personalized accounting information for each insured employee. Reporting is submitted quarterly, before the 15th day of the second calendar month following the reporting period:

• until May 16, 2016 for the 1st quarter of 2016;
• until August 15, 2016 for the first half of 2016;
• until November 15, 2016 for 9 months of 2016;
• until February 15, 2017 for 2016.

Given the fact that the vast majority of citizens of the Russian Federation monthly deduct funds in the form of taxes to the CHI fund, policyholders are interested in the procedure for forming the MHIF budget, its approval and further distribution of finances among medical institutions. In addition to the insurance premiums of working citizens, there are other items of replenishment of the budget of the MHIF, provided for by law. The insurance reserve of the FFOMI budget is aimed at maintaining the financial stability of the compulsory medical insurance structure and stimulating the proper implementation of compulsory medical insurance programs in the regions. What is the budget of the Federal Compulsory Medical Insurance Fund (FFOMS)? At what expense is the FFOMS budget formed, as stated? How are revenues and expenditures, budget deficit and surplus determined? We will answer these questions in this article.

Sources of financing FFOMS

One of the main principles for the implementation of compulsory health insurance is the stability of the financial system of compulsory health insurance, ensured on the basis of the equivalence of insurance coverage to the funds of compulsory health insurance. The budget of the federal compulsory medical insurance fund is made up of revenue, expenditure parts and a normalized insurance reserve. The FFOMS budget revenues consist of:

• Insurance premiums deducted for CHI by business entities;
• Funds allocated from the federal and regional budgets for the development of the CHI system;
• Voluntary donations of individuals and legal entities;
• Income received as a result of placement of temporarily free funds of funds;
• Funds received in the form of fines.

The largest share in the expenditures of the Federal Compulsory Medical Insurance Fund is occupied by subsidies to equalize the financial conditions for the activities of territorial compulsory medical insurance funds within the framework of the basic program of compulsory medical insurance, including the use of normalized insurance reserves. Thus, FFOMS budget expenditures, as a rule, are associated with:

• Providing funds to territorial CHI funds in order to ensure the fulfillment of obligations stipulated by the powers of the constituent entities of the Russian Federation;
• Implementation of government and presidential regulations, as well as federal laws in the field of health care;
• Performing managerial functions.

In order to maintain the financial stability of the structures included in the CHI and to stimulate the fruitful activities of the territorial funds in the implementation of CHI programs, the so-called insurance normalized reserve has been created. Where the funds of the insurance reserve will go is determined annually by the Federal Law on the budget of the Compulsory Medical Insurance Fund. The Ministry of Health determines the procedure for using the safety stock.

Legislative framework and procedure for the formation of the FFOMS budget

The formation of estimates of income and expenses of the FFOMS is regulated by tax, budget legislation, as well as government documents on other mandatory payments. The procedure for drafting a budget includes, as a rule, the following steps:

1. The Board of the MHIF develops a draft and submits it to the Ministry of Health and Social Development of the Russian Federation for consideration.
2. The Ministry of Health, being the coordinator of extra-budgetary funds, submits the project for consideration by the Government of the Russian Federation.
3. The government, after studying the document, submits it to the State Duma in the form of a draft federal law.
4. The State Duma considers the provisions of the document and approves it as a federal law.

According to paragraph 2 of Article 145 of the Budget Code of the Russian Federation, the law on the budget of the FFOMS is adopted simultaneously with the adoption of the state budget for the next financial year. The procedure for submitting a report on the implementation of the budget provides for the implementation of the same sequence of steps as in its preparation. When compiling the FFOMS budget, the total number of insured persons, current and projected inflation, GDP, and the forecast for wage growth are taken into account.

Single-channel health financing

A phased transition to single-channel financing of the country's health care began in 2011, simultaneously with the adoption of the law on CHI. The implementation of the transition program ended in 2015 with the announcement of the entry into force of new health financing rules. What has changed with the adoption of new norms of the law? Prior to the adoption of the law on CHI, health care was financed by 60% from the state budget and 40% from insurance funds. The transition to a single-channel financing scheme means a significant reduction in the funds allocated for health care by the federal and regional budgets, and a noticeable increase in the role of the Federal Fund in organizing the financing of participants in the compulsory medical insurance system.

The federal and regional budgets continue to pay for medical care necessary for the treatment of tuberculosis, mental disorders and a number of other diseases that are usually considered socially significant. In addition, federal and regional funds are used to repair, maintain property, and equip medical institutions operating in the CHI system with medical equipment. All other financial obligations are assigned to the Federal Compulsory Medical Insurance Fund. Most health insurance experts believe that such a move will ensure transparency of cash flows and allow health care managers to use resources in accordance with real needs.

Budget deficit and surplus

According to the normative act regulating the budget of the fund for 2017, 2018 and 2019, the balance will be achieved by attracting the remaining funds as of January 1 of the new financial year. The amounts of the fund's planned revenues and expenditures for the indicated years are shown in the table below.

Table - Structure of the FFOMS budget for 2017-2019, billion rubles

Thus, the budget deficit in 2017 is projected to be 29.1 billion rubles, in 2018 - 70.6, and in 2019 a budget surplus of 45.1 billion rubles is expected. However, despite the fact that the budget is increased every year, problems with spending funds (including inappropriate spending) do not disappear anywhere. In addition, there are clear differences in the financing of regional health care.

All organizations and individual entrepreneurs - employers are required to pay insurance premiums for their employees. Individual entrepreneurs, both with and without employees, also pay insurance premiums for themselves. Failure to comply with this obligation threatens the insured with a fine.

Our article is about one of the types of insurance premiums - compulsory health insurance premiums. Consider the amount of deductions for various categories of payers, find out who may not pay a premium for medical insurance, and what rates policyholders expect in the new 2017.

Who pays contributions to the FFOMS

Until the end of 2016, the accrual and payment of insurance premiums is regulated by Law No. 212-FZ of July 24, 2009, and the PFR controls the MHIF contributions. From January 1, 2017, the tax department will supervise insurance premiums, and instead of law No. 212-FZ, a new chapter of the Tax Code of the Russian Federation will begin to operate, the rules of which basically repeat its provisions.

According to Art. 5 of Law No. 212-FZ, the payers of contributions for compulsory health insurance in the FFOMS include:

• employers who pay salaries and other remuneration to individuals. These are legal entities, individual entrepreneurs and individuals who are not individual entrepreneurs. At the same time, payments to employees under labor contracts and civil law contracts are subject to contributions at the current tariff (Article 7 of Law No. 212-FZ).
• Individual entrepreneurs and private practitioners (lawyers, notaries, etc.). These categories of policyholders must pay insurance premiums to the PFR and FFOMS "for themselves" in a fixed amount. The amount of the annual contribution depends on the current minimum wage at the beginning of the year and is equal to 12 times the minimum wage multiplied by the contribution rate to the MHIF (Article 14 of Law No. 212-FZ).

The amount of insurance contributions to the FFOMS

• organizations and individual entrepreneurs whose income for 70% consists of proceeds from privileged activities. The 0% rate is valid until their income "steps over" the limit of 79 million rubles;
• non-profit organizations whose activities are related to social services, education, healthcare, culture and art, mass sports;
• charity organisations.

Also, contributions to the CHI are not paid:

• working on the "imputation" of pharmacies and individual entrepreneurs involved in pharmaceuticals;
• IP on some types of patent, when calculating mandatory medical insurance contributions for employees;
• organizations from the Skolkovo project;
• organizations making payments to the crews of ships registered in the Russian Register in terms of such payments.

Contributions to the FFOMS in 2017

In 2017, the rates of insurance premiums for all categories of insurers will remain at the level of the current 2016. Law No. 212-FZ will become invalid on January 1, 2017, and from that moment Chapter 34 of the Tax Code on insurance premiums will come into force.

You can learn more about what the rates for compulsory medical insurance and other types of insurance premiums will be in the new year from the article "

Article 1. Main characteristics of the budget of the Federal Compulsory Medical Insurance Fund for 2016

Approve the main characteristics of the budget of the Federal Compulsory Medical Insurance Fund (hereinafter referred to as the Fund) for 2016:

1) the projected total volume of the Fund's budget revenues in the amount of 1,661,679,668.5 thousand rubles, including through interbudgetary transfers received from the federal budget in the amount of 25,441,000.0 thousand rubles;

2) the total amount of expenditures of the Fund's budget in the amount of 1,688,462,206.3 thousand rubles, including interbudgetary transfers transferred to the federal budget in the amount of 187,932,622.2 thousand rubles and to the budget of the Social Insurance Fund of the Russian Federation in the amount of 18,754,011 .0 thousand rubles;

3) the amount of the Fund's budget deficit in the amount of 26,782,537.8 thousand rubles.

Article 2

1. Approve the list of chief administrators of the Fund's budget revenues in accordance with Appendix 1 to this Federal Law.

2. Approve the list of chief administrators of the Fund's budget deficit financing sources in accordance with Appendix 2 to this Federal Law.

Article 3. Sources of internal financing of the budget deficit of the Fund

Approve the sources of internal financing of the Fund's budget deficit for 2016 in accordance with Appendix 3 to this Federal Law.

Article 4. Budget allocations of the Fund's budget for 2016

Approve the distribution of budget appropriations of the Fund's budget for 2016 by sections, subsections, target articles and groups of types of expenses of the classification of budget expenses in accordance with Appendix 4 to this Federal Law.

Article 5

1. Approve the distribution of subventions from the budget of the Fund directed to the budgets of the territorial funds of compulsory medical insurance for financial support of the expenditure obligations of the constituent entities of the Russian Federation and the city of Baikonur arising from the exercise of powers transferred in the field of compulsory medical insurance (hereinafter referred to as subventions), for 2016 in accordance with the Appendix 5 to this Federal Law.

2. Establish that the provision of subventions to the budgets of the territorial funds of compulsory medical insurance is carried out monthly after the transfer in the prescribed manner to the budget of the Fund from the budget of the subject of the Russian Federation of the amount of the monthly insurance premium for compulsory medical insurance of the non-working population.

3. Establish that the Fund, in accordance with the procedure established by the Government of the Russian Federation, sends in 2016 in the amount established by Appendix 4 to this Federal Law, other interbudgetary transfers to the budgets of territorial compulsory medical insurance funds for additional financial support for the provision of specialized, including high-tech , medical care included in the basic program of compulsory medical insurance, federal state institutions subordinate to the Ministry of Health of the Russian Federation, the Administration of the President of the Russian Federation, the Federal Medical and Biological Agency and the Federal Agency for Scientific Organizations.

4. Establish that the Fund, in accordance with the procedure established by the Government of the Russian Federation, provides the federal budget with other interbudgetary transfers in 2016 in the amount established by Appendix 4 to this Federal Law:

1) for the financial support of the provision of high-tech medical care to citizens of the Russian Federation, not included in the basic program of compulsory medical insurance, by federal state institutions included in the list approved by the federal executive body responsible for the development and implementation of state policy and legal regulation in health care;

2) for the provision of subsidies to the budgets of constituent entities of the Russian Federation in order to co-finance expenses arising from the provision of high-tech medical care to citizens of the Russian Federation, not included in the basic program of compulsory medical insurance, by medical organizations included in the list approved by the authorized executive body of the constituent entity of the Russian Federation.

5. Establish that in 2016, interbudgetary transfers are sent from the Fund's budget to the budget of the Social Insurance Fund of the Russian Federation in the amount established by Appendix 4 to this Federal Law for payment to medical organizations and other organizations engaged in medical activities participating in the implementation of the state guarantees program free provision of medical care to citizens and territorial programs of state guarantees of free provision of medical care to citizens, medical care services provided to women during pregnancy in the amount of 3.0 thousand rubles and medical care provided to women and newborns during childbirth and in the postpartum period , in the amount of 6.0 thousand rubles, respectively, for each woman, for preventive medical examinations of a child registered with the specified organization during the first year of life at the age of up to three months, in the amount of 1.0 thousand rubles for the first six months and in total 1 0 thousand rubles for the second six months during which preventive medical examinations were carried out, for each child from the moment of his registration, as well as for payment for services for the production and delivery of forms of birth certificates to the territorial bodies of the Social Insurance Fund of the Russian Federation.

6. Establish that in order to make lump-sum compensation payments to medical workers in 2016 from the budget of the Fund, other interbudgetary transfers are provided to the budgets of the territorial compulsory medical insurance funds in the amount established by Appendix 4 to this Federal Law, in the manner and on the conditions established by parts 12 1 -12 5 Article 51 of the Federal Law of November 29, 2010 N 326-FZ "On Compulsory Medical Insurance in the Russian Federation".

7. Establish that in 2016 the transfer of the subsidy for balance provided to the federal budget from the budget of the Fund in the amount established by Appendix 4 to this Federal Law is carried out monthly in accordance with the cash plan for the implementation of the Fund's budget after the fulfillment of the Fund's expenditure obligations established by parts 1- 6 of this article and part 1 of article 6 of this Federal Law.

Article 6

1. Establish that, in accordance with paragraph 3 of Article 217 of the Budget Code of the Russian Federation, the basis for making changes in 2016 to the indicators of the consolidated budget breakdown of the Fund's budget is the use (redistribution) in accordance with the decisions of the Fund of the funds of the normalized insurance reserve of the Fund, reserved within the budget appropriations established by Appendix 4 to this Federal Law, to increase budget appropriations provided for:

1) for the provision of subventions established by Part 1 of Article 5 of this Federal Law, in accordance with the methodology approved by the Government of the Russian Federation for the distribution of subventions provided from the budget of the Fund to the budgets of territorial compulsory medical insurance funds, taking into account changes in the number of insured persons as of January 1 of the current year;

2) for the fulfillment of other expenditure obligations of the Fund, provided for by this Federal Law, in case of insufficiency of the Fund's budget revenues to financially ensure their fulfillment.

2. Establish that the Fund in 2016 is entitled to carry out in accordance with the procedure established by it within the budgetary allocations provided for in Appendix 4 to this Federal Law for the target item of expenditure "Lump-sum social payment for the acquisition or construction of residential premises as part of the main event" Provision of housing for certain categories citizens" of the subprogram "Creating conditions for providing affordable and comfortable housing for citizens of Russia" of the state program of the Russian Federation "Providing affordable and comfortable housing and utilities for citizens of the Russian Federation" of the "Social policy" section of the classification of budget expenditures, providing employees of the Fund with a one-time subsidy for the purchase of housing .

Article 7

1. The balance of funds as of January 1, 2016, formed in the budget of the Fund as a result of incomplete use of budgetary allocations for the financial provision of programs and activities for the modernization of healthcare, are directed by the Fund in 2016 for the same purposes.

2. Establish that the funds transferred to the budget of the Fund from the budgets of territorial compulsory medical insurance funds for violation of the conditions established when providing interbudgetary transfers from the budget of the Fund, the source of financial support for which were interbudgetary transfers from the federal budget, are subject to transfer to the federal budget.

3. Establish a coefficient of appreciation in the cost of medical services to determine the amount of insurance premiums for compulsory medical insurance of the non-working population in accordance with the Federal Law of November 30, 2011 N 354-FZ "On the amount and procedure for calculating the rate of insurance premium for compulsory medical insurance of the non-working population" on 2016 at a rate equal to 1.0.

President of Russian Federation

V. Putin

Moscow Kremlin

This Federal Law with all its annexes is published on the Official Internet Portal of Legal Information at: