The term fi nance of the social insurance means incomes and expenditure on benefi ts fi nanced by the Social Insurance Fund (SIF), that is benefi ts from the old-age pensions’ fund, pension fund, sickness fund and work accident fund. And family benefi ts, health benefi ts, benefi ts in respect of unemployment and benefi ts from the social insurance of farmers are fi nanced in a different way. The Social Insurance Fund is the appropriated State Fund. It has been established by virtue of the law as from 1 January 1999, to perform tasks in the fi eld of.