A comparative analysis of the pilot project and the crediting mechanism of insurance payments of the social insurance fund of the Russian Federation

The article analyzes the crediting mechanism for compulsory social insurance contributions in case of temporary disability and maternity and direct payment pilot project of the Social Insurance Fund of the Russian Federation. The study reveals that the crediting mechanism has several shortcomings, including the lack of effective control over expenditures of the Social Insurance Fund of the Russian Federation on compulsory social insurance in case of temporary disability and maternity as demonstrated by low transparency of the related expenditures. This shows the significant amount of unjustified expenses on this kind of insurance, the delayed payment or refusal of benefits to the insured person. In turn, the pilot project ensures the control over the eligibility of granting benefits, their correct calculation and the authenticity of information transferred by the policyholder. However, the current version of the project is not final, as it requires further drafting.