home → Wife and husband Basics of VHI for employees: rules and design features. VHI insurance for employees of legal entities VHI in the company for what

Basics of VHI for employees: rules and design features. VHI insurance for employees of legal entities VHI in the company for what

The voluntary health insurance system is an integral part of the social package issued to the employee. Involves expenses on the part of the employer.

What is VHI?

VHI is one of the tools for expanding the list of medical services provided. In this case, the insurer is considered to be the company that employs its employees. Insurance money is accumulated from the company's profits, as stipulated in Article 17 of Law No. 1499. VHI is provided on the basis of an insurance program. The document includes a statement of all the basic information: insurance company, insurance amount, responsible persons, etc.

How it works? If an event covered by the insurance occurs, a company employee can go to the medical institution specified in the contract and receive appropriate assistance for the stipulated amount. An insured event can be an injury or an acute illness. The employer does not pay for all cases of medical care. For example, the list of insured events does not include:

Preventive research carried out at the voluntary request of the employee.
Treatment that is not urgently needed.
Receiving assistance in a medical institution that is not specified in the insurance contract.

This is a general list. Extended is determined by the specific insurance program.

Benefits of VHI

The following advantages of insurance for a company can be highlighted:

Increased motivation to work and employee loyalty.
Increasing the company's competitiveness.
Reducing the tax base.
Increasing the prestige of the organization.

Let's consider the benefits of insurance for employees:

Access to quality medical services.
Prompt assistance for illnesses and injuries.
In some cases, treatment in sanatoriums and resorts.
Receiving dental services.

At the expense of the employer, the employee receives the opportunity to be treated in the best conditions. As a rule, voluntary health insurance is issued by large companies that value their specialists and care about their health. Insurance is rarely offered by organizations with high turnover. For example, voluntary health insurance is almost never issued to sellers in chain stores, since the turnover of these employees is constant.

Flaws

Voluntary insurance also has disadvantages. Minuses:

Serious financial investments of the company.
Labor-intensive registration if new employees are constantly joining the organization.
The risk of receiving low-quality services.

Voluntary insurance is practically meaningless for young and healthy employees.

Design features

First, the employer must select an insurance company. Then you need to draw up and send an appeal to this company. The mandatory registration of voluntary health insurance must be included in the collective and employment agreements. The insurance agreement specifies the following information:

Information about the insurer (company), policyholder (employer) and persons who will be able to receive medical services under VHI (employees).
Subject of insurance.
Rights and obligations of all parties.
Responsibility for failure to comply with the conditions specified in the agreement.
Duration of the agreement.
Insurance amount and insurance company premium.
Procedure for payment of compensation.
The procedure for paying insurance premiums.

At the request of the employer, insurance can extend not only to employees, but also to their family members.

Who offers VHI?

A lot of insurance companies offer corporate policies. Relevant proposals can be found from the following organizations:

"AlfaStrakhovanie"
"Ingosstrakh"
"Renaissance" and many others.

Individual insurance programs are provided by Sberbank.

How much is it?

The cost of services depends on what exactly is included in voluntary insurance:

Treatment on an outpatient basis – from 10 to 200 thousand rubles.
Treatment on an outpatient basis, dentistry - from 15 to 220 thousand rubles.
Outpatient treatment, dentistry, calling an ambulance, inpatient treatment - from 20 to 270 thousand rubles.
All of the above services, as well as emergency and planned treatment in a hospital setting – from 30 to 310 thousand rubles.

IMPORTANT! Expenses for voluntary health insurance are included in wages.

The list of medical services included in the insurance contract depends on the specifics of the company and the wishes of its management. It is possible to design various programs for ordinary employees and specialists. This will motivate employees for career growth.

NOTE! It is profitable for a company to issue an insurance contract for a long time. This option is less expensive.

Tax accounting for VHI

Money for voluntary health insurance is taken from the profit of the enterprise. Accordingly, its tax base is reduced. However, this benefit can only be used if the following conditions are met:

The validity period of the insurance agreement is at least one year.
Money for the VHI program is included in tax-free expenses in an amount of no more than 6% of the amount of expenses that are used to pay salaries. An exception is voluntary health insurance for freelance specialists.
When accounting for payments under the VHI program, either payments to the insurance company or compensation for employee expenses for medical care under the insurance agreement are recorded.

If these conditions are met, expenses are included in expenses. This rule is stipulated by Article 255 of the Tax Code of the Russian Federation.

An employer has the right to issue several insurance policies for one employee. However, according to the letter of the Ministry of Finance dated July 29, 2013 No. 03-03-06/1/30023, it is required to take into account the limit on expenses for wages. The standard includes spending on wages for all employees, not just insured persons. It also combines remuneration for individuals who cooperate with the company under civil contracts.

If the insurance agreement is valid for several periods, the base is calculated as follows:

The increasing total from the date of the agreement until the end of the current period.
From the next period until the end of the agreement.

These rules were established by a letter from the Federal Tax Service dated May 6, 2010. Insurance expenses will be taken into account no earlier than the reporting period in which the premium was transferred. They are distributed evenly throughout the entire term of the agreement. Money transferred under insurance contracts will not be subject to personal income tax. This rule is regulated by paragraph 3 of Article 213 of the Tax Code of the Russian Federation. Also, insurance premiums are not deducted from payments. However, this is only relevant if the insurance contract is valid for at least a year.

Accounting

In accounting, expenses for voluntary health insurance are included in the list of expenses during the period in which they are paid. This rule is established by a number of regulations. Insurance costs are recorded as a debit to the expense account. For example, this could be account 20, 26, 44. If the company transferred insurance premiums for employees who do not work for the company on the basis of an employment contract, then the resulting expenses are recognized as other. They are recorded in the debit of subaccount 91.02 “Other expenses”.

In tax accounting, expenses must comply with standards. In accounting, expenses are recorded without restrictions. If there is a difference between the two accounting forms, the amount is reflected in the accounting records.

Labor market has many competing companies. Competition extends not only to job seekers, but also to employer companies.

Any company wants get yourself the best and professional workers. If employees are highly qualified, then employers can expect successful and fruitful work.

When working in a company, staff should feel as comfortable as possible. Health insurance with a voluntary initiative plays a vital role in improving employee performance.

VHI are created in order to to insure and protect the health of personnel. The most common way employers practice interdependence is insurance policy prices and position held.

To increase productivity, some organizations purchase higher-level voluntary health insurance for their best employees.

Conditions

If the organization providing employees with work has proven itself well, then it tries with all its might to care for employees more effectively.

The company purchases and pays for good vouchers to sanatoriums and resorts.

Organizations conduct medical examinations for preventive purposes. Medical services must be provided at the expense of the company.

These services can be used simply by taking out health insurance on a voluntary basis. An employer should not pay extra money from its profits for the provision of medical services to its staff.

The company must purchase voluntary health insurance policies for working personnel. The price of the policy is always less than the retail price.

Ordinary people may not understand why? Insurance organizations often provide discounts for corporate insurance.

VHI has a lot of services, which it provides to its clients. Services include dental examination and treatment, visits to health centers, and healthy recreation in health resorts.

Employers, when taking out a voluntary health insurance policy, receive a lot of benefits.

How to apply?

VHI must be issued at the expense of the work organization, where the employee works.

First, you need to choose a medical institution where medical care will be provided to insured personnel and their relatives. You have to choose list of auxiliary services, that a medical clinic can provide.

Insurance companies are able to group all services into separate programs. To date, the terms of the programs are strictly individual and depend, as a rule, on the insurance organization.

The insurance company manager will tell you in detail about all the necessary information and insurance programs.

In order to apply for a VHI policy, The employee will only need correct passport data (place of registration, number, series, etc.).

You can call a representative of the insurance company to the organization, where he will register the required VHI policy.

For relatives of employees

Directors may purchase insurance policies not only for their employees, but also for their loved ones.

Most often, voluntary health insurance policies are provided to the spouses and children of the employee.

However, the list of relatives can be much wider. Some organizations specifically insure relatives of employees, so that the employees themselves have serious motivation to work.

Employees, knowing that their loved ones are insured, worry less and work much more efficiently and with better quality.

Services

VHI provides insured employees with a lot of medical services. You can learn more about the services from the program that the employer has chosen.

Also, employees are guaranteed to be able to count to the aid of a commercial ambulance, undergoing free medical examinations.

Services under the VHI policy:

assistance directly in the clinic and outpatient clinics;
urgent visit of specialists to your home;
dental care;
recreational activities at resorts and sanatoriums;
immunoprophylaxis;
maintaining medical records.

Every employee can count for an individual approach. Medical assistance in this case will be provided to the highest standards. Persons with a VHI policy receive assistance out of turn.

Insurance companies are great resolve possible conflict situations in medical organizations due to poor quality examination and treatment.

Corporate insurance

This is a variety insurance on a voluntary basis, in which an organization purchases an insurance policy for all its employees.

This is done to provide employees quality medical care, inspections and other services.

The cost of issuing voluntary medical insurance policies is determined by the insurer.

The cost of corporate insurance depends on the following factors:

terms of the signed insurance contract;
the level of medical services offered;
volume of medical services offered;
places of service provision;
age categories of citizens;
possible risk factors.

Retain valuable personnel in the organization is possible thanks to voluntary MS. The manager of such a company deserves approval and respect.

Advantages and disadvantages

Disadvantages of voluntary health insurance:

The company must invest considerable amounts of money in the insurance organization.
If employees are young and in good health, then a VHI policy is not so necessary.
The insurance company may not be honest with the customer. Some expensive services can be replaced with cheaper analogues.
Difficulties may arise when choosing a medical center.

Pros of VHI:

A voluntary health insurance policy will increase the competitiveness of the company, so highly qualified specialists will be attracted to the organization.
Employees will spend less time on sick leave, as the quality of services will increase.
A voluntary health insurance policy will ensure less staff turnover and stabilize the composition of employees.
The administration of a company that needs to issue VHI policies receives a good tax benefit when ordering it.
The efficiency of employee work will increase.
Medical examinations will be carried out quickly and efficiently.
If an insured event occurs, the insurance company will pay for it.

Knowing the advantages and disadvantages of voluntary health insurance, it is not difficult to make the right choice.

Conclusion

Voluntary health insurance helps the owner of the organization to take care of the health of his subordinates and improve their productivity.

VHI – An extremely useful service for employers and staff. The organization will be a good competitor to other enterprises and will help in business development.

The introduction of this aspect will always allow the employee to feel more confident and protected, since VHI provides protection against accidents and incidents both on the employer’s territory and abroad.

In addition, employees are not deprived of the opportunity to voluntarily insure their life.

A person who has purchased a VHI policy is unlikely to ever crowd in lines listening to negative speeches from visitors.

He is unlikely to have to experience unprofessional and negative treatment from medical personnel.

The insurance company guarantees clients exceptionally high-quality and qualified service in healthcare institutions.

Useful video!

Voluntary health insurance is a good addition to the compulsory medical insurance policy, which expands the state-guaranteed minimums for each person in relation to the protection of his health and physical well-being.

Dear readers! The article talks about typical ways to resolve legal issues, but each case is individual. If you want to know how solve exactly your problem- contact a consultant:

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Taking out collective insurance for employees is evidence of the high insurance and legal culture of the management of any company or organization.

What it is

Voluntary insurance in the medical field is both individual and collective in nature. VHI insurance for employees is a special insurance product or a series of offers that are used for insurance protection of the workforce on behalf of its management.

Today, voluntary insurance for employees is an important part of the social package, as well as a factor influencing the development of corporate culture.

For employees, voluntary health insurance acts as an excellent motivation and stimulant in increasing the achieved indicators.

For management, such a policy makes it possible to increase responsibility and loyalty on the part of workers. A voluntary health insurance policy for employees is an excellent control lever in the corporate machine.

Key specialists, truly valuable personnel today give preference to those employers who are not indifferent to the health of their team.

Employers, thanks to VHI policies, increase first of all the prestige of their organization, and only secondarily their personal importance in the eyes of employees.

What are the benefits of VHI for employees?

There are the following advantages of taking out such insurance:

increasing the company's prestige;
attracting valuable personnel;
increasing employee loyalty and productivity;
improving the quality of work;
stimulation in the development of corporate culture.

The benefits listed above are general. If we talk about the advantages for employees, then this is the opportunity to receive high-quality, comprehensive medical care and buy medicines at discounts.

A VHI policy allows you to count on high-quality diagnostics, quick treatment and recovery of the employee.

This leads to the fact that the employee returns to work faster and strives to improve his work performance.

Improved labor performance, in turn, is accompanied by increased wages and bonuses.

Insurers under this type of protection have the right to independently choose the clinics in which they will be served and even the level of qualifications of the staff.

Employers benefit from collective insurance for the following reasons:

the insurance amount is included in expenses in the amount of 6% of the amount of labor costs;
insurance premiums are not subject to VAT;
compensation and benefits are not included in the employee’s total income.

Management, by taking out collective insurance, increases its prestige, improves economic efficiency indicators and at the same time receives tax benefits, which is also important.

How to apply

At a certain point, every competent manager understands that it will be very difficult to attract valuable employees with salary alone.

Today, various social packages are justifiably popular, an integral part of which are VHI policies.

After the employer decides to take out group insurance, he needs to evaluate the market offer in the field of voluntary health insurance and choose an insurer.

This is followed by a written request to the insurance company regarding the conclusion of a special agreement in favor of third parties.

The employer will be the policyholder, but only his employees will be able to use the insurance. The Tax Code of the Russian Federation allows you to take into account the payment for such insurance in the company’s expenses.

But initially, the obligation to provide a voluntary health insurance policy must be provided for in an employment or collective agreement.

Only those amounts that were paid to employees can be added to expenses. There is also a limit listed - this is 6% of the amount of labor costs.

It is necessary to take into account the fact that in order to receive tax benefits, an insurance agreement cannot be issued for a period of less than 1 year. You should also pay attention to the inclusion of insurance premiums in the expense item.

The Tax Code of the Russian Federation indicates that the procedure for recognizing expenses for paying for insurance depends on the method of payment of contributions by the policyholder (). There are two possible options: a one-time payment and installments over insurance periods.

Insurance premiums paid by the employer to the insurance company are not the basis for calculating personal income tax in relation to persons protected by the agreement (Tax Code of the Russian Federation).

Unlike income tax, there is no regulation for personal income tax. Personal income tax is not charged on the cost of services received by employees under the VHI program.

The only exception to this rule is payment for health resort treatment through insurance. In this case, personal income tax is paid, but not by the employer, but by the insurance company (Tax Code of the Russian Federation).

Income tax expenses include contributions in the amount of no more than 6% of the amounts allocated for wages. Labor costs are made up of the salaries of all employees working in the organization, and not just those for whom an insurance policy is purchased.

Features of the agreement

Taking out a voluntary health insurance policy for employees opens up opportunities for the employer to receive tax benefits. But for this it is necessary to correctly draw up not only the insurance agreement, but also the employment contract.

In an agreement concluded with an employee, you can directly indicate the employer’s obligation to insure the employee under the VHI program or simply provide a link to a regulatory act.

It is important to ensure that the lists of insured persons and the number of employees in the contracts match in number.

The mandatory points in the insurance agreement will be:

information about the insurer, policyholder and insured persons;
subject of insurance;
rights and obligations of the parties;
liability for failure to fulfill contractual terms;
contract time;
insurance amount and premium;
procedure for payment of compensation;
procedure for paying insurance premiums.

The purchase of collective insurance may be accompanied by the registration of guaranteed protection in favor of relatives and family members of employees, but the profit tax base in this case will not decrease.

Where can I get it?

Today, most companies offering voluntary health insurance services allow you to issue not only individual, but also corporate policies.

The best offers in the field of corporate insurance are the ideas of the following companies:

Sogaz;
AlfaStrakhovanie;
Ingosstrakh;
Rosgosstrakh;
Renaissance;
Concord-Vita;
MetLife;
Uralsib;
Chulpan;
Alliance;
ASKO;
Jaso-Life;
Societe Generale;
CIV Life and others.

Separately, it is necessary to note the Sberbank insurance company, which is one of the three best representatives of the Russian market for personal insurance.

VTB Insurance

VTB Insurance company offers a separate medical protection program for management and employees of corporate clients.

When taking out such a policy, insured persons and policyholders can count on preferential insurance conditions in the property sector.

VTB Insurance Company is ready to create points of sale of insurance products directly on the territory of the corporate client, followed by informing each insured person by telephone about the availability of new products.

The cost of the annual policy depends on the number of employees who will be insured, the selected list of medical services and the medical institution.

The main advantages of VTB Insurance include:

offering network programs with a choice of nearby medical institutions;
availability of a dispatch console operating around the clock to provide continuous information support to clients;
the possibility of consultations and diagnostics in specialized medical institutions;
the insurance rate decreases as the number of insured persons increases;
Relatives of insured employees are insured at corporate rates.

Of course, VTB Insurance guarantees tax benefits to its corporate clients. In addition, the employer can always take out insurance for employees who go on business trips.

Sberbank

The company's fees have increased 5-fold over the past two years, and its market share has exceeded 30%. The volume of accrued insurance premiums increased 4 times.

The number of existing agreements today has grown to 40,000 thousand. The number of insured people exceeds 2.5 million people.

Sberbank Life Insurance clearly demonstrates the magnitude of potential in voluntary and compulsory health insurance in particular and life insurance in general.

The decline in the growth of the insurance market affected the credit sector, but long-term classic products turned out to be in demand more than ever.

Today, the efforts of this insurer are aimed at the needs and capabilities of mass segment clients. Sberbank Insurance company supports the introduction of modern technologies and the development of new products.

For example, today you can order a policy without leaving the halls of your home by filling out a form online.

Sberbank makes it possible for its clients to receive all important information by calling their support line. You can call at any time of the day.

Price

The cost of DM for employees is presented in the table:

VHI for employees is a beneficial solution for the management and workers of any company. Top managers and directors increase the prestige of their enterprise and stimulate the efficiency and loyalty of their team.

Medstrakhovka.ru offers a selection of VHI insurance services. The policies include an extensive range of medical services. VHI programs for corporate employees have their own advantages and features. We tell our clients about all the nuances of corporate insurance.

Voluntary health insurance for employees contains a standard set of medical services. The program may also include annual medical examination and prompt vaccination for.

Among the partners of Medstrakhovka.ru there are only reliable insurance companies:

Ingosstrakh VHI;
AlfaStrakhovanie;
Allianz;
Agreement;
Sogaz;
Renaissance insurance;
Uralsib;
Russian standard insurance;
Reso;
Rosgosstrakh;
Transneft insurance;
Generali PPF;
Bupa;
Globality, etc.

Cost of voluntary health insurance for employees

When concluding a contract and obtaining a policy for medical care in a clinic, the price is calculated based on:

composition of health care facilities providing medical services;
list of services included in corporate voluntary health insurance;
the number of company employees who are included in the program;
the insured person has chronic pathologies;
age of the insured person.

What are the benefits of applying for voluntary health insurance for company employees? First of all, management gains control over the costs of medical services. These costs can be written off as cost.

Thanks to corporate voluntary health insurance, it is possible to reduce cases of illness, reduce labor losses and increase the economic efficiency of the company’s business activities. In addition, taxes are not assessed on the amount of insurance premiums under the policy.

Features of VHI insurance for employees

Pros :

employees receive it free of charge, since contributions are paid by the employer;
it is possible to purchase a policy at a discount, which can be up to 50% of its retail value for a private client;
the business owner reduces costs associated with reduced staff productivity and also receives tax benefits.

Disadvantages of VHI for employees:

after the dismissal of the insured employee, the policy is suspended, but it can be renewed by paying an additional amount up to its retail value;
are offered for different categories of employees. Lower-level representatives can count on a minimum package of services. Top managers have the opportunity to receive VIP packages. These may include, among other things, services such as medical services for family members.

The basic corporate voluntary health insurance program includes outpatient care.

At the client’s request, the program may also include the following services:

home help;
dentistry;
ambulance;
inpatient care;

Determined by the employee’s level in the enterprise structure. The higher it is, the wider the list of services. As a rule, employers do not provide employees with the opportunity to pay extra for a policy to receive a wider package of medical services.

) for voluntary medical insurance, reflect on account 76-1 “Calculations for property and personal insurance” (Instructions for the chart of accounts).

On the date of payment of the insurance premium (contributions), reflect in the accounting the issuance of the advance:

Debit 76-1 Credit 51
- insurance premiums (contributions) for voluntary health insurance have been paid.

The payment of the insurance premium does not affect the calculation of VAT, since insurance costs are not subject to this tax (subclause 7, clause 3, article 149 of the Tax Code of the Russian Federation).

Insurance expenses should be recognized in accounting from the date the insurance contract comes into force. If such a date is not provided for in the contract, then it is considered to have entered into force at the time of payment of the insurance premium. This follows from Article 957 of the Civil Code of the Russian Federation.

Costs for voluntary health insurance must be reflected in the cost accounts that reflected the salary of the insured employee.

If the contract is concluded for a period exceeding one month, make the following entry every month when writing off the insurance premium as expenses in accounting:

- the cost of the insurance premium for the current month is expensed.

If the term of the insurance contract does not exceed one month, then include the insurance premium as part of the costs in the month when the insurance contract came into force (the insurance premium was paid):

Debit 20 (08, 23, 25, 26, 29, 44, 91-2...) Credit 76-1
- the cost of the insurance premium under the insurance contract is expensed.

If the insurance contract is not valid from the first day of the month, calculate the amount of expenses to be written off in proportion to the number of remaining days of the month.

An example of how calculations under a voluntary health insurance agreement for employees are reflected in accounting

In accounting, expenses for voluntary health insurance amounted to:

In 2016:

in February - 6904 rubles. (RUB 90,000: 365 days × 28 days);

In 2017:

Alpha's accountant made the following entries.

Debit 76-1 Credit 51

Debit 20 (08, 23, 25, 26, 29, 44, 91-2...) Credit 76-1

The accountant made similar entries (for the corresponding amounts) at the end of each month until the expiration of the insurance contract.

Personal income tax

compulsory insurance;

At the same time, insurance premiums (contributions) paid by the organization both for its employees and for other persons (for example, for former employees, relatives of working employees, etc.) are exempt from personal income tax. This procedure follows from the provisions of paragraph 3 of Article 213 of the Tax Code of the Russian Federation.

Voluntary health insurance refers to voluntary personal insurance (clauses 2, 3, 7 of Article 4, clause 2 of Article 3 of the Law of November 27, 1992 No. 4015-1). Consequently, personal income tax does not need to be withheld from the amounts of insurance premiums (contributions) that an organization pays under voluntary health insurance contracts concluded in favor of its employees (clause 3 of Article 213 of the Tax Code of the Russian Federation). The place of provision of medical services (in Russia or abroad) does not matter (letter of the Ministry of Finance of Russia dated July 5, 2007 No. 03-03-06/3/10).

Situation: Is it necessary to withhold personal income tax from insurance premiums under VHI contracts if the insurer reimburses employees for the cost of medications??

No no need.

The organization has the right to insure its employees under the voluntary medical insurance system (Articles 927 and 934 of the Civil Code of the Russian Federation, paragraphs 2, 3, Article 4, paragraph 1, Article 5 of the Law of November 27, 1992 No. 4015-1). Insured events, upon the occurrence of which the insurance company must pay the insured amount, are determined by the parties to the contract (i.e., the insurance company and the organization) (clause 1 of Article 934 of the Civil Code of the Russian Federation). Insurance compensation may include the purchase of medications according to doctor’s prescriptions and compensation to the employee for the costs of purchasing them.

Premiums (contributions) that an organization pays under contracts are not subject to personal income tax:

compulsory insurance;

voluntary personal insurance;

voluntary pension insurance.

Voluntary health insurance refers to voluntary personal insurance (clauses 2, 3, 7 of Article 4, clause 2 of Article 3 of the Law of November 27, 1992 No. 4015-1). Consequently, personal income tax does not need to be withheld from the amounts of insurance premiums (contributions) that an organization pays under voluntary health insurance contracts concluded in favor of its employees. At the same time, the provisions of paragraph 3 of Article 213 of the Tax Code of the Russian Federation do not contain restrictions on what the insurance compensation should be under a voluntary medical insurance agreement. Therefore, there is no need to withhold personal income tax from the amount of insurance premiums (contributions) under an agreement, the insurance compensation under which is recognized as compensation for the cost of purchased drugs prescribed by a doctor.

Insured persons under a voluntary personal insurance contract can be not only employees of the organization, but also members of their families (for example, children). Insurance premiums (contributions) that an organization pays under such contracts are also not subject to personal income tax (letter of the Ministry of Finance of Russia dated December 4, 2008 No. 03-04-06-01/364).

Situation: Is it necessary to withhold personal income tax from insurance premiums under VHI contracts if the employee’s treatment takes place in sanatorium-resort institutions??

No no need.

Insurance premiums (contributions) that an organization pays under contracts are not subject to personal income tax:

compulsory insurance;

voluntary personal insurance;

voluntary pension insurance.

This is stated in paragraph 3 of Article 213 of the Tax Code of the Russian Federation.

Voluntary health insurance refers to voluntary personal insurance (clauses 2, 3, 7 of Article 4, clause 2 of Article 3 of the Law of November 27, 1992 No. 4015-1).

The provisions of paragraph 3 of Article 213 of the Tax Code of the Russian Federation do not contain a ban on receiving treatment in sanatorium-resort institutions (including receiving a voucher upon the occurrence of an insured event). Thus, if, upon the occurrence of an insured event, treatment takes place in sanatorium-resort institutions (including with the provision of a voucher), personal income tax does not need to be withheld from the amount of insurance premiums (contributions). The insurance company will have to calculate the tax from the cost of the issued voucher (subclause 3, clause 1, article 213 of the Tax Code of the Russian Federation).

Insurance premiums

Insurance premiums (contributions) under voluntary health insurance contracts are not subject to insurance premiums. Provided that the insurance contracts are concluded for one year or more. This follows from paragraph 5 of part 1 of Article 9 of the Law of July 24, 2009 No. 212-FZ and paragraph 5 of part 1 of Article 20.2 of the Law of July 24, 1998 No. 125-FZ.

Situation: Do I need to charge insurance premiums for VHI insurance premiums for employees? According to the agreement, treatment takes place in Russian and foreign medical institutions.

on Russian territory;

outside of Russia.

Situation: Do I need to charge insurance premiums for VHI insurance premiums for employees? According to the agreement, treatment takes place in sanatorium-resort institutions (including the provision of vouchers).

Yes, it is necessary if the contract is concluded for a period of less than one year.

If an insurance contract is concluded for a period of one year or more, then insurance premiums (contributions) under such a contract are not subject to insurance premiums. This rule does not contain a prohibition on receiving treatment in sanatorium-resort institutions (including receiving a voucher in the event of an insured event). Thus, if, upon the occurrence of an insured event, treatment takes place in sanatorium-resort-type institutions (including with the provision of a voucher), there is no need to pay insurance premiums for voluntary health insurance premiums (contributions).

If the insurance contract is concluded for a period of less than one year, the amount of such premiums (contributions) is subject to mandatory insurance contributions.

This procedure follows from paragraph 5 of part 1 of Article 9 of the Law of July 24, 2009 No. 212-FZ and paragraph 5 of part 1 of Article 20.2 of the Law of July 24, 1998 No. 125-FZ.

Situation: Is it necessary to charge insurance premiums (contributions) for VHI of employees at the expense of the organization? Under the agreement, the insurer reimburses the cost of purchased medications in accordance with the insurance program.

Yes, it is necessary if the contract is concluded for a period of less than one year.

Insured events, upon the occurrence of which the insurance company must pay an insurance premium, are determined by the parties to the contract (i.e., the insurance company and the organization) (clause 1 of Article 934 of the Civil Code of the Russian Federation). Consequently, the organization has the right to enter into an agreement under which the insured event is the purchase of drugs according to doctor’s prescriptions and reimbursement to the employee of the costs of their purchase.

If the insurance contract is concluded for a period of less than one year, the amount of such premiums (contributions) is subject to mandatory insurance contributions.

This procedure follows from paragraph 5 of part 1 of article 9 of the Law of July 24, 2009 No. 212-FZ, paragraph 5 of part 1 of article 20.2 of the Law of July 24, 1998 No. 125-FZ.

Situation: Is it necessary to charge insurance premiums for the amount of insurance premiums (contributions) under an employee voluntary health insurance contract concluded for one year? Before the expiration of this period, one of the employees quit, the insurance contract was not terminated.

No no need.

Insurance premiums (contributions) under a voluntary health insurance agreement accrued before the dismissal of an employee are not subject to insurance premiums (clause 5, part 1, article 9 of the Law of July 24, 2009 No. 212-FZ, clause 5, part 1, art. 20.2 of the Law of July 24, 1998 No. 125-FZ).

As for insurance premiums paid after the dismissal of an employee, they cease to be subject to mandatory insurance contributions. The fact is that they are only subject to payments accrued within the framework of labor and civil law relations. If an employee is fired and a civil contract has not been concluded with him, then payments in his favor (including insurance premiums (contributions) under the contract) are not subject to insurance premiums. This procedure follows from Part 1 of Article 7 of the Law of July 24, 2009 No. 212-FZ and Part 1 of Article 20.1 of the Law of July 24, 1998 No. 125-FZ.

Situation: Is it necessary to charge insurance premiums for insurance premiums under a VHI agreement concluded in favor of an employee for one year? Before the expiration of this period, the employee resigned.

No no need.

Insurance premiums (premiums) under voluntary health insurance contracts are not subject to insurance premiums. Provided that the insurance contract is valid for at least one year. This procedure follows from paragraph 5 of part 1 of Article 9 of the Law of July 24, 2009 No. 212-FZ and paragraph 5 of part 1 of Article 20.2 of the Law of July 24, 1998 No. 125-FZ.

The dismissal of an employee is not the basis for the accrual of mandatory insurance premiums paid before termination of the insurance contract. However, the organization must document that the employee’s original voluntary health insurance period was one year or more. This can be done by saving the concluded insurance contract and the list of insured employees, which is usually an appendix to the contract.

Income tax

the insurance contract is concluded for a period of at least one year. In this case, a year is recognized as any period of time consisting of 12 consecutive months (for example, from February 1, 2015 to January 31, 2016 inclusive) (Clause 3, 5, Article 6.1 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated February 15, 2012 No. 03-03-06/1/86);

the condition on the types and procedure for providing voluntary medical insurance at the expense of the organization is fixed in the employment contract with the employee or in the collective agreement;

the insurance organization with which the insurance contract is concluded has the appropriate license.

This is stated in paragraph 1 and paragraph 16 of Article 255 of the Tax Code of the Russian Federation.

At the same time, the organization has the right to take into account such expenses, even if the voluntary health insurance contract provides for sanatorium and resort treatment for employees. Such clarifications are contained in the letter of the Ministry of Finance of Russia dated March 3, 2014 No. 03-03-10/8931 (brought to the attention of the tax inspectorates by letter of the Federal Tax Service of Russia dated March 19, 2014 No. GD-4-3/4945).

If the composition of the insured persons changes, the paid contributions can be included in the expenses taken into account when calculating income tax. Even if the fired and hired employees worked for less than a year. In this case, all essential conditions of the voluntary personal insurance contract must be met. Similar clarifications are contained in letters of the Ministry of Finance of Russia dated November 16, 2010 No. 03-03-06/1/731, dated January 29, 2010 No. 03-03-06/2/11. The legality of this approach is confirmed by arbitration practice (see, for example, decisions of the FAS of the Ural District dated December 15, 2009 No. F09-9912/09-S3, Moscow District dated January 23, 2008 No. KA-A40/14448-07).

An employer is not obliged to pay for voluntary health insurance for all its employees, unless such a condition is stipulated in the collective or labor agreements. But even if an organization has entered into voluntary health insurance contracts only for some of its employees, the cost of the insurance premium can be taken into account when taxing profits. The main thing is that the insured persons are indicated in the insurance contracts. Such clarifications are contained in the letter of the Ministry of Finance of Russia dated May 10, 2011 No. 03-03-06/1/284.

The place of provision of medical insurance services (in Russia or abroad) does not matter (letter of the Ministry of Finance of Russia dated July 5, 2007 No. 03-03-06/3/10).

Advice: As a rule, the license number of the insurance organization is indicated in the insurance contract. If this information is not available, to make sure that the insurance organization has a license, ask them for a copy or ask them to write down the license number in the insurance contract.

Costs for voluntary health insurance reduce taxable income within 6 percent of the amount of labor costs for all employees of the organization. When calculating your total labor costs, do not take into account:

expenses under compulsory insurance contracts for employees;

the amount of voluntary contributions from employers to finance the funded part of employee pensions;

expenses under voluntary personal insurance contracts (non-state pension provision), including expenses for medical insurance of employees.

This procedure is established by paragraph 1 and paragraph 16 of Article 255 of the Tax Code of the Russian Federation and is confirmed in the letter of the Ministry of Finance of Russia dated June 4, 2008 No. 03-03-06/2/65.

Calculate the standard at the end of each reporting period for income tax (monthly or quarterly) (clause 2 of article 285 of the Tax Code of the Russian Federation). To calculate income tax, you need to keep records of income and expenses on an accrual basis from the beginning of the year (Clause 7, Article 274 of the Tax Code of the Russian Federation). Therefore, standardized expenses, which at the end of the quarter (month) are above the norm, at the end of the year (the next reporting period) can meet the standard.

If the organization uses the cash method, include the entire amount of insurance premiums (contributions) as expenses at a time, that is, at the time of payment (clause 3 of Article 273 of the Tax Code of the Russian Federation).

If the organization uses the accrual method, include insurance premiums (contributions) in expenses also after actual payment. In this case, depending on the method of payment provided for in the contract, recognize expenses as follows:

when paying the insurance premium in a one-time payment - evenly throughout the entire term of the contract;

when paying contributions in installments - evenly over the period for which the next amount was transferred (year, half-year, quarter or month).

In both cases, the amount of insurance premiums (contributions), which reduces the taxable profit of the reporting period, is determined in proportion to the number of calendar days of the contract in the reporting period.

This procedure is provided for in paragraph 6 of Article 272 of the Tax Code of the Russian Federation.

Situation: When calculating income tax, is it possible to take into account the costs of voluntary health insurance of the same employees if they are insured by different insurance organizations??

Yes, you can.

Tax legislation does not contain restrictions on the number of voluntary health insurance contracts concluded for the same employees (including foreign ones) with different insurers. The main thing is to comply and not 6 percent of the amount of labor costs for all employees of the organization.

This follows from the provisions of paragraph 1 and paragraph 16 of Article 255 of the Tax Code of the Russian Federation. Similar clarifications are contained in the letter of the Ministry of Finance of Russia dated July 29, 2013 No. 03-03-06/1/30023.

For example, this can happen if the employee is a foreigner. Initially, a VHI agreement must be concluded upon his hiring , and the second contract - at the initiative of the employer after the end of the probationary period established for the employee. That is, in this case, two voluntary health insurance contracts will be valid simultaneously for the same employee.

Situation: How to reflect the costs of voluntary health insurance in accounting and taxation if they are partially compensated by the employee himself?

Reflect in your accounting only the amount of expenses for voluntary health insurance that the employer himself spent.

Indeed, voluntary health insurance contracts may contain a condition that employees pay part of the costs for medical services themselves. However, the accounting and tax accounting procedures will not change. Just take into account in expenses only the amounts that the employer spent.

This follows from paragraph 16 of Article 255, subparagraph 6 of paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation and is confirmed in the letter of the Federal Tax Service of Russia dated July 3, 2012 No. ED-4-3/10859.

Situation: Is it possible to always classify expenses for voluntary medical insurance of employees as indirect when calculating income tax??

Yes, you can.

Previously, this was directly stated in the Methodological Recommendations for the application of Chapter 25 of the Tax Code of the Russian Federation (clause 6.3.3 of the Methodological Recommendations, approved by order of the Ministry of Taxes of Russia of December 20, 2002 No. BG-3-02/729). At the moment, this document has lost force (order of the Federal Tax Service of Russia dated April 21, 2005 No. SAE-3-02/173). However, in private clarifications, tax officials prescribe to follow the same approach at the present time.

An example of how calculations under a voluntary health insurance agreement for employees are reflected in accounting and tax purposes

On January 21, 2016, Alpha LLC entered into a voluntary medical insurance agreement for employees for a period of 365 days. The contract comes into force from the moment the insurance premium is paid. Payment of the insurance premium is provided in one payment. The insurance premium was paid on January 24, 2016 in the amount of RUB 90,000. The insurance is valid from January 24, 2016 to January 23, 2017.

The accounting policy of the organization for accounting purposes establishes that when determining the insurance premium for voluntary medical insurance of employees, which must be included in the expenses of the current month, the number of calendar days in each month is taken into account.

Alpha pays income tax quarterly and uses the accrual method.

In accounting and tax accounting, the costs of voluntary health insurance amounted to:

In 2016:

in January - 1973 rubles. (RUB 90,000: 365 days × 8 days);
in February - 6904 rubles. (90,000 rubles: 365 days × 28 days);
in March - 7644 rubles. (RUB 90,000: 365 days × 31 days);
in April - 7397 rub. (90,000 rubles: 365 days × 30 days);
in May - 7644 rubles. (RUB 90,000: 365 days × 31 days);
in June - 7397 rub. (90,000 rubles: 365 days × 30 days);
in July - 7644 rubles. (RUB 90,000: 365 days × 31 days);
in August - 7644 rubles. (RUB 90,000: 365 days × 31 days);
in September - 7397 rub. (90,000 rubles: 365 days × 30 days);
in October - 7644 rubles. (RUB 90,000: 365 days × 31 days);
in November - 7397 rub. (90,000 rubles: 365 days × 30 days);
in December - 7644 rubles. (90,000 rubles: 365 days × 31 days).

In 2017:

in January - 5671 rubles. (RUB 90,000: 365 days × 23 days).

Alpha's accountant made the following entries in the accounting.

Debit 76-1 Credit 51
- 90,000 rub. - the insurance premium for voluntary medical insurance of employees has been paid.

In January 2016:

Debit 20 (08, 23, 25, 26, 29, 44, 91-2...) Credit 76-1
- 1973 rub. - expenses for voluntary medical insurance of employees for January 2016 are taken into account.

In February 2016:

Debit 20 (08, 23, 25, 26, 29, 44, 91-2...) Credit 76-1
- 6904 rub. - expenses for voluntary medical insurance of employees for February 2016 are taken into account.

In March 2016:

Debit 20 (08, 23, 25, 26, 29, 44, 91-2...) Credit 76-1
- 7644 rub. - expenses for voluntary medical insurance of employees for March 2016 are taken into account.

The accountant calculated the maximum amount of expenses for voluntary health insurance for employees, which can be taken into account when calculating income tax for the first quarter of 2016.

Alpha's labor costs for the first quarter of 2016, according to tax accounting data, amounted to:

in January - 123,000 rubles;
in February - 125,000 rubles;
in March - 128,000 rubles.

During this period, Alpha did not incur any other expenses for employee insurance, in addition to the costs of voluntary medical insurance.

The maximum amount of expenses for voluntary medical insurance taken into account when calculating income tax for the first quarter of 2016 was 22,560 rubles. ((RUB 123,000 + RUB 125,000 + RUB 128,000) × 6%).

The actual amount of expenses for voluntary medical insurance for Alpha employees, included in the calculation of income tax, in the first quarter of 2016 amounted to 16,521 rubles. (1973 rubles + 6904 rubles + 7644 rubles).

The amount of expenses for voluntary medical insurance for Alpha employees does not exceed the limit that is taken into account when calculating income tax:
RUB 16,521< 22 560 руб.

Therefore, in accounting and tax accounting in the first quarter of 2016, Alpha’s accountant recognized the costs of voluntary medical insurance in the same amount (RUB 16,521).

Personal income tax, contributions for mandatory pension (social, medical) insurance and contributions from accidents and occupational diseases were not calculated from the amount of the insurance premium by the Alpha accountant.

Situation: Is it possible to take into account paid insurance premiums (contributions) when calculating income tax if the voluntary health insurance contract for employees is terminated early?

The answer to this question depends on whose initiative the contract was terminated - the organization or the insurer.

Take into account the costs of voluntary medical insurance for employees when calculating income tax if:

the contract is concluded with an insurance organization that has a license to conduct the relevant types of activities;

When terminating an employee insurance contract early at the initiative of the organization, take into account the validity period of the contract from the date of its conclusion. If the contract was valid for less than a year, then the condition necessary to recognize insurance expenses is not met. In this case, restore the insurance costs included in the reduction of the tax base for income tax. This conclusion follows from the letter of the Ministry of Finance of Russia dated June 7, 2011 No. 03-03-06/1/327.

At the same time, if the voluntary health insurance contract was terminated at the initiative of the insurance company (including as a result of its liquidation), then the insurance premiums previously paid by the organization are recognized as expenses in proportion to the duration of the contract. A similar position is set out in the letter of the Ministry of Finance of Russia dated August 5, 2005 No. 03-03-04/1/150.

Situation: Is it possible to take into account the costs of voluntary health insurance for a new employee hired in the middle of the year when calculating income tax? An additional agreement has been drawn up to the general insurance contract.

Yes, you can.

Take into account the costs of voluntary medical insurance for employees when calculating income tax if:

the insurance contract is concluded for a period of at least one year;

the condition on the types and procedure for providing voluntary medical insurance at the expense of the organization is fixed in the employment contract with the employee and in the collective agreement.

For the purposes of calculating income tax, such costs .

This procedure is established by paragraph 1 and paragraph 16 of Article 255 of the Tax Code of the Russian Federation.

There are no other restrictions for accounting for insurance premiums in the Tax Code of the Russian Federation.

This point of view is supported by the Russian Ministry of Finance. In letters dated November 16, 2010 No. 03-03-06/1/731, dated December 4, 2008 No. 03-03-06/1/666, dated January 18, 2008 No. 03-03-06/1 /13, dated January 18, 2008 No. 03-03-06/1/15 it is stated that expenses under an additional agreement can be taken into account when calculating income tax. But for this, the contract must provide for the possibility of changing the list of insured employees. A similar conclusion is contained in the letter of the Federal Tax Service of Russia for Moscow dated February 28, 2007 No. 28-11/018463.1. The position reflected in these letters is based on the fact that the additional agreement in this case is an integral part of the original agreement. This means that the term of insurance has not been violated. In addition, the Tax Code of the Russian Federation obliges to recalculate the tax only when the essential conditions of long-term life insurance contracts, voluntary pension insurance or non-state pension provision are changed (paragraph 8, clause 16, article 255 of the Tax Code of the Russian Federation). In relation to a voluntary medical insurance agreement, there are no clauses in tax legislation regarding changes in its essential conditions.

Previously, regulatory agencies took the opposite position - when calculating income tax, it is impossible to take into account insurance premiums for employees who have used health insurance for less than a year. This was explained by the fact that the additional agreement, drawn up in this case due to changes in personnel, must be considered separately from the main agreement. Conditions such as the number of insured persons, the amount and procedure for making insurance contributions are mandatory conditions of the insurance contract (Articles 942, 970 of the Civil Code of the Russian Federation). Therefore, an additional agreement that affects these conditions is an independent agreement. And if the agreement is concluded for a period of less than a year, then expenses on it do not reduce taxable profit. This point of view is reflected, in particular, in letters from the Federal Tax Service of Russia for Moscow dated June 22, 2007 No. 20-12/059654, as well as the Ministry of Finance of Russia dated February 4, 2005 No. 03-03-01-04/1/ 51. However, with the release of later clarifications from the financial department, there is no need to follow it.

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