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The textbook corresponds to the Social Insurance course syllabus approved by the Ministry of Education, Youth and Sports of Ukraine. It contains the theoretical basis for studying the financial activities of subjects and participants of the social insurance system. The functions, peculiarities of the organisation and functioning of the social security system in Ukraine, means and methods of its regulation are considered. A detailed description of the activities of the Social Insurance Funds of Ukraine, its regulatory and legal regulation with regard to the latest legislative changes is given. The essence and methodology of forming financial resources of state target and separate non-state social funds are covered, as well as the main types of material security and social services provided through the payment of insurance contributions. The manual also contains teaching and learning materials necessary for studying the discipline: the course curriculum, lecture materials, plans for seminars (workshops), examples of solving typical calculation and case studies in the discipline, test tasks, recommended and used literature, a list of examination questions and instructional materials. For students, postgraduates, teachers of economic disciplines, as well as specialists in the insurance, financial and credit sectors.