The Agricultural Social Insurance Fund (KRUS) conducts an independent financial economy.
The financial basics of insurance and activity of KRUS are composed of the following funds:
1. Pension Fund,
2. Contribution Fund of the Farmers Social Insurance,
3. Administrative Fund,
4. Fund of Prevention and Rehabilitation,
5. Motivation Fund.
This Fund is composed of:
1. contributions for old-age and disability pension insurance,
2. refunds from the resources of the Social Insurance Fund for the coverage of specific expenditure,
3. supplementary subsidy from the state budget.
The resources of this Fund are allocated to the financing of:
1. benefits from old-age and disability pension insurance,
2. old-age and disability pensions from another social insurance paid out together with the benefits from the old-age and disability pension insurance with additions,
3. refund of specific costs to the Social Insurance Fund, if such refund is predicted by old-age pension regulations,
4. health insurance.
The Contribution Fund is created form contributions into accident, health and maternity insurance and other sources specified in the statutes assuring full coverage of the contribution fund expenditure.
Resources form this Fund are allocated to the financing of:
1. benefits into accident, health and maternity insurance,
2. write-off for the administration fund in the amount up to 9% of the planned expenditure of the contribution fund,
3. write-off for the prevention and rehabilitation fund in the amount up to 5% of the planned expenditure,
4. direct costs of the functioning of the Council of Farmers,
5. costs of the fund management and fulfillment of its obligations as a legal person,
6. activity of KRUS concerning initiation and support of the development of insurance for farmers and their families by mutual insurance associations,
7. a shortage of the Administrative Fund and the Prevention and Rehabilitation Fund.
The Administrative Fund is destined for the financing of the costs of insurance service (except for the costs covered from the contribution fund or the prevention and rehabilitation fund) and the costs of the service of tasks in the area of health insurance.
The Fund is created from:
1. write-offs from the contribution fund in the amount up to 9% of the planned expenditure of the contribution fund,
2. write-offs from the old-age and disability pension fund up to the amount of 3.5% of the planned expenditure of the old-age and disability fund,
3. refund of the costs related to the implementation of the health insurance by competent institutions and performance of the tasks entrusted to the Fund President on the basis of separate
Prevention and Rehabilitation Fund
It is created from write-offs on the contribution fund in the amount up to 5% of the planned expenditure and budget subsidy.
The Prevention and Rehabilitation Fund is destined for:
1. the Fund's activity aimed at prevention of accidents at farm work and agricultural vocational diseases,
2. aid to insured persons and persons entitled to benefits from insurance, who show complete incapacity for work on a farm but there is a promise of their recovery after treatment orrehabilitation or such are health indications.
The Motivational Fund can be created within a write-off for an Administrative Fund calculated from the Contribution Fund.
The Fund is disposed of by the Fund President in agreement with the Chairman of the Council of Farmers' Social Insurance, based on the regulations adopted by the Council of Farmers. Payouts from this fund are realized outside the limits resulting from the provisions on the forming of salaries in the state public sector. Resources of the fund are paid out as awards.