Problems and prospects of the reformation pension and social insurance fund

Pension and social security of Russian citizens is one of the duties of the state, enshrined in article 39 of the Constitution of the Russian Federation. The pension system and the social protection system directly shape the socio-economic situation in the country. The issues of changes in the formation and provision of pension and social funds are particularly relevant due to the impact of external economic sanctions. This article describes the main role of pension and social insurance in the economic and social spheres in the Russian Federation. The issues of reforming pension and social insurance funds, which took place in 2023, are considered. The problems that have arisen with the unification of pension and social insurance funds into a Single social fund are outlined. The analysis of legislative acts regulating the operation of the joint fund is carried out. The characteristics of the combined fund are presented, as well as data on its main tasks and functions. The analysis of publications by various authors on this topic over the past three years has been carried out. The results of our own research are described and conclusions are presented that identify the positive and negative aspects of the ongoing reforms.