Financial aspects of social protection in emergencies

Social insurance, its place and significance for working people in a state of emergency ? in the area of ATO ? is considered. A lack of equitable distribution of the participation of workers and employers in the payment of insurance premiums in the domestic social security funds is considered as one of the most acute problems, the causes of this phenomenon are analyzed. The need to transform funds of compulsory social insurance into financial and credit institutions of insurance company type is emphasized. Some counterarguments about the idea of reducing the rate of the unified social tax are presented.