MEANING AND ESSENCE OF SOCIAL INSURANCE

     The meaning and essence of social insurance in the Labor Code of the Republic of Tajikistan is defined as follows:

1. Social insurance of employees is implemented in the following forms:
2. State social insurance;
3. Voluntary social insurance;
4. State social insurance applies to all persons who work with an employment contract, without exception.

The amount of state social insurance is formed due to contributions paid by the employer, funds from the state budget and other sources not prohibited by the legislation of the Republic of Tajikistan.

5. Employees pay their share to authorized state bodies in the field of social insurance and pension according to the procedure and amount determined by the legislation of the Republic of Tajikistan.
6. Voluntary social insurance is implemented through non-state insurance funds established by organizations, collectives of citizens and public associations.

Article 360. Types of provision due to state social insurance

7. State social insurance amount for allowances (temporary disability allowances, pregnancy and childbirth allowances, burial allowances, family allowances and other allowances stipulated by the legal acts of the Republic of Tajikistan), in the case of family bereavement, for the working experience of certain groups of employees, for sanatorium treatment - resort and organization of rest of employees and their family members, dietary food, medical services in accordance with the insurance contribution for other payments for health and preventive measures defined by the legislation of the Republic of Tajikistan. Expenditure of state social insurance for purposes not provided for by the legislation of the Republic of Tajikistan is prohibited.
8. The employer's indebtedness to the state social insurance fund does not deprive the employee of the right to support him at the expense of the state social insurance amount.

In the labor contract, agreement and collective agreements, higher amounts of payments, as well as additional social payments, can be provided due to the employer's own amount and voluntary contributions of employees.