In order to rationalise a social security system, which is intended to ensure a certain standard of social security, it should be possible for it to be able to use public-purpose public funds linked to a given social risk. Such an approach to fulfilling one of the social functions of the State would allow for a closer look at an important sub-system of income transfers, which is important for the real development of social relations resulting from the scale of redistribution of income. However, the practice of social policy and the organisation and functioning of the social security system shows that we are far from complying with the para-insurance principle in setting up special-purpose public funds. In such a situation, greater public acceptance of the targeted fiscal burden and a weakening of the influence of the political factor on the collection and spending of public funds related to the social function of the State cannot be expected. However, this should not mean losing the possibility of using properly structured public social funds to rationalise public finances and, above all, the social security system.