The article examines the history of insurance premiums. A comparative description of the mechanism for calculating and paying insurance premiums until 2023 and after in connection with the introduction of a single tax account and a single tax payment is given. Based on a comparative analysis of the reporting forms that were in effect until 2023 and after the creation of the unified social fund, a conclusion was made about optimizing settlement operations. The advantages of innovations in the insurance of citizens and their weaknesses are revealed
strahovye platezhi, vznosy, predel'naya baza, social'noe strahovanie, strahovye fondy, edinyy nalogovyy platezh, edinyy nalogovyy schet, strahovye tarify, otchetnost'