DIRECTIONS FOR IMPROVING METHODS OF SOCIAL INSURANCE AGAINST ACCIDENTS AND OCCUPATIONAL DISEASES

Purpose: To analyze the methods for determining the size of insurance premium rates in social insurance systems against industrial accidents and occupational diseases, and to determine the directions for their improvement. Methodology: Analysis of scientific and technical literature and regulatory documents in the field of functioning of social insurance systems against industrial accidents and occupational diseases. Conclusions: Existing methods for determining contribution rates in social insurance systems were analyzed. The main advantages of flat and progressive rate methods are their ease of administration. The main disadvantage is that the degree of occupational risk in the workplace is not taken into account, as well as the lack of economic incentives for the employer to improve working conditions. The main directions for eliminating disadvantages are: directing part of the insurance premiums to the implementation of preventive measures in the workplace; implementation of experience-based systems that allow us to determine the correlation between preventive measures and the calculation of insurance payments. The main advantages of the method of determining differentiated rates, as well as the method based on experience and results, are taking into account the level of occupational risk at the level of a certain industry and enterprise, as well as the possibility of stimulating the employer to improve working conditions. Value: The results of the research will be used to develop practical recommendations for improving the methods of calculating social insurance rates for accidents at work and occupational diseases. Originality: The main disadvantages of each of the existing methods of social insurance are identified and directions for their improvement are proposed.