home Debit cards Tax incentives for dms. Contributions under voluntary medical insurance contracts. What is hidden in the name of the drug

Tax incentives for dms. Contributions under voluntary medical insurance contracts. What is hidden in the name of the drug

Law N 326-FZ led to changes in tax legislation regarding activities.
Federal Law No. 313-FZ of November 29, 2010 “On Amendments to Certain Legislative Acts of the Russian Federation in Connection with the Adoption of the Federal Law “On Compulsory Medical Insurance in the Russian Federation” amended the Tax Code of the Russian Federation to clarify the list of benefits in relation to amounts paid in the OMS system.

First, in accordance with the new wording of paras. 7 p. 3 art. 149 of the Tax Code of the Russian Federation, insurance, co-insurance and reinsurance services provided by insurance organizations are not subject to VAT. From January 1, 2012, medical insurance organizations participating in compulsory medical insurance will not pay VAT when receiving funds from the TFOMS, if these funds:

are targeted and transferred on the basis of an agreement on the financial support of CHI;
are intended for conducting cases on compulsory medical insurance;
are remuneration for the performance of actions stipulated by the agreement on the financial support of compulsory medical insurance.

The same funds, being targeted, are not taken into account in income when determining the base for income tax (clause 14 clause 1 article 251 of the Tax Code of the Russian Federation). Accordingly, from January 1, 2012, paras. 30 p. 1 art. 251 of the Tax Code of the Russian Federation becomes invalid. In addition, a change was made to paragraph 48.1 of Art. 270 of the Tax Code of the Russian Federation, which clarified the list of costs that are not taken into account when calculating income tax.
The expenses will not include funds transferred to medical organizations to pay for medical care to insured persons in accordance with the contract for the provision and payment of medical care.

Article 294.1 of the Tax Code of the Russian Federation, which establishes the specifics of determining the income and expenses of insurance medical organizations, now establishes that funds received from the TFOMI will be included in income if they are intended for conducting business under compulsory medical insurance or are remuneration under an agreement on financial support for compulsory medical insurance.

Taxation at the conclusion of corporate VHI agreements

An insurance premium under a voluntary medical insurance contract can be taken into account in expenses that reduce the taxable base for income tax under the item "Labor costs" (paragraph 5, clause 16, article 255 of the Tax Code of the Russian Federation). But for this, the conditions that are listed in the specified clause 16 must be met:

the contract must be concluded for a period of at least one year;
the terms of the contract must provide for the payment by the insurer of the medical expenses of the insured employees;
the insurance organization must have a license for this type of insurance;
the insured persons must be in an employment relationship with the insured.

Financiers have repeatedly mentioned the need to fulfill these conditions in order to be able to take into account the costs under the VHI agreement in expenses when calculating income tax (for example, letters from the Ministry of Finance of Russia dated 02.04.2010 N 03-03-06 / 1/218, dated 07.02. 03-06/1/87).

The license number of the insurance organization is usually given in the insurance contract. If it is not given, then the insured should request a copy of the license.

The legislator introduced a restriction on accounting for the payments in question when calculating income tax. At the same time, the Tax Code of the Russian Federation combines the following contracts into one group:

voluntary personal insurance of employees, concluded for a period of at least one year, providing for the payment by insurers of medical expenses of insured employees, and
for the provision of medical services concluded in favor of employees for a period of at least one year with medical organizations that have the appropriate licenses to carry out medical activities, issued in accordance with the legislation of the Russian Federation.

The taxpayer may include in labor costs a set of payments (contributions) under these agreements in an amount not exceeding 6% of the amount of labor costs (paragraph 9, clause 16, article 255 of the Tax Code of the Russian Federation).

When calculating the amount of labor costs, the following are taken into account:

benefits to all employees, not just those who are insured, and
remuneration to individuals who are not on the staff of the taxpaying organization for the performance of work by them under concluded civil law contracts (including work contracts), with the exception of remuneration for labor under civil law contracts concluded with individual entrepreneurs (clause 21 of Art. 255 of the Tax Code of the Russian Federation).

But at the same time, for the purposes of determining the standard, the indicator "Labor costs" is not included (paragraph 11, clause 16, article 255 of the Tax Code of the Russian Federation):

expenses under contracts of compulsory insurance of employees;
amounts of voluntary contributions from employers to finance the funded part of employees' pensions;
payments under contracts of voluntary insurance (non-state pension provision), voluntary personal insurance, including expenses for medical insurance of employees.

Voluntary insurance expenses are recognized as an expense in the reporting (tax) period in which, in accordance with the terms of the agreement, the taxpayer transferred (issued from the cash desk) funds to pay insurance premiums.

When applying the accrual method in tax accounting, organizations that enter into VHI agreements for a period of more than one reporting period must take into account the following. If the terms of the insurance contract provide for the payment of an insurance premium in a single payment, then under contracts concluded for a period of more than one reporting period, expenses are recognized evenly over the term of the contract in proportion to the number of calendar days of the contract in the reporting period (clause 6 of article 272 of the Tax Code of the Russian Federation , letter of the Ministry of Finance of Russia dated June 15, 2011 N 03-03-06 / 1/346).

The organization is on a general taxation regime, it uses the accrual method, the reporting periods for the taxpayer are the first quarter, six months, nine months. The organization entered into a VHI agreement for employees for a period of one year on August 17, 2011. The amount of the insurance premium is 180 thousand rubles. - Paid in a lump sum on August 19. From this date, the contract entered into force, and it will be valid until August 18, 2012. The VHI contract for employees is the only one. The accrued amounts of labor costs, on the basis of which the limit values of payment under the contract are determined, for the period from August 2011 to August 2012 are given in Table. one.

Table 1

	Amount of labor costs


September

Since the duration of the VHI agreement is one year, and the agreement began to operate on August 19 of the current year, the tax accounting expenses on it are recognized evenly during its validity period, that is, in two tax periods - for 2011 and 2012. Moreover, each of them is divided into reporting: in 2011 it will be nine months, in 2012 - the first quarter, six months and nine months. Based on this, the insurance premium, as in accounting, is recognized in an amount proportional to the number of calendar days of the contract in the reporting period. But at the same time, the obtained value still needs to be compared with the limit value determined on the basis of the amount of labor costs accrued for the period of the contract.

Labor costs for August 2011 are accepted for accounting in an amount proportional to the number of calendar days of this month of the contract. Such is 90,790.32 rubles. (216,500 rubles : 31 days x 13 days). Therefore, when calculating the maximum amount of expenses in the third quarter, 318,190.32 rubles are used. (90,790.32 + 227,400). The desired limit is 19,091.42 rubles. (318,190.32 rubles x 6%) - does not exceed the amount of the calculated part of the insurance premium of 21,147.54 rubles. (180,000 rubles: 366 days x 43 days, where 43 days (13 + 30) is the number of days the VHI agreement is valid in the III quarter of 2011). Therefore, the amount of 19,091.42 rubles is taken into account in labor costs for nine months.

The maximum amount that an organization can take into account in expenses when calculating income tax based on the results of 2011 will increase to 65,939.42 rubles. ((318,190.32 rubles + 285,600 rubles + 228,400 rubles + 266,800 rubles) x 6%). The value of the part of the insurance premium is 66,393.44 rubles. (180,000 rubles: 366 days x (43 days + 31 days + 30 days + 31 days)) - again exceeds the established limit (66,393.44 > 65,939.42). Consequently, the labor costs for 2011 include a new limit amount - 65,393.42 rubles.

Since, according to the results of the 1st quarter of 2012, the amount of the calculated part of the insurance premium is 44,754.10 rubles. (180,000 rubles: 366 days x (31 days + 29 days + 31 days)) - did not exceed the limit value of 44,974.00 rubles. ((269,100 rubles + 238,500 rubles + 240,300 rubles) x 6%), then it is she who is taken into account in labor costs.

At the end of the first half of the year, the desired values will be 89,508.20 rubles. (180,000 rubles : 366 days x (91 days + 30 days + 31 days + 30 days)) and 89,268.00 rubles. ((269,100 rubles + 238,500 rubles + 240,300 rubles + 265,700 rubles + 239,600 rubles + 234,600 rubles) x 6%). The smaller of them is the limit value (89,268.00< 89 508,20). И эта сумма включается в расходы на оплату труда.

When calculating income tax for nine months, the amount of the calculated part of the insurance premium is taken into account in labor costs - 113,606.56 rubles. (180,000 rubles: 366 days x (182 days + 31 days + 18 days)), - since it turned out to be less than the limit value of 114,147.87 rubles. ((269,100 rubles + 238,500 rubles + 240,300 rubles + 265,700 rubles + 239,600 rubles + 234,600 rubles + 277,400 rubles + 137,264.52 rubles) x 6%), where RUB 137,264.52 (236,400 rubles: 31 days x 18 days) - the amount of labor costs for August attributable to the days of the VHI contract.

During the validity of the VHI contract, labor costs amounted to 3,001,454.84 rubles. (90,790.32 + 227,400 + 285,600 + 228,400 + 266,800 + 269,100 + 238,500 + 240,300 + 265,700 + 239,600 + 234,600 + 277,400 + 137,264.52). 6% of this amount - 180,087.29 rubles. (3,001,454.84 rubles x 6%) - exceed the amount of the insurance premium (180,087.29 > 180,000). And if the contract was concluded for a calendar year, then the insurance premium would be fully included in labor costs.

But since the effect of the agreement falls on two tax periods, the costs are normalized for each of them separately. Therefore, in 2011, there is a "shortage" of the part of the insurance premium in the amount of 454.02 rubles. (66,393.44 - 65,393.42).

In cases where an organization takes into account the marginal value in tax accounting in labor costs, it has differences in the amounts of costs included in expenses when determining accounting profit and the taxable base for income tax.

Due to the differences in accounting, the organization will have to apply the Accounting Regulation "Accounting for corporate income tax settlements" ((PBU 18/02), approved by Order of the Ministry of Finance of Russia dated November 19, 2002 N 114n).

The VMI agreement may contain a condition for paying the insurance premium in installments in the absence of an indication of the period for which each of its parts applies. The legislator in the Tax Code of the Russian Federation did not provide for a special rule for such a case. According to officials, each payment in this situation should cover the period from the moment of payment of part of the insurance premium until the end of the contract.

Let's slightly change the condition of the example: the organization's insurance premium must be paid in installments of 90 thousand rubles, while the second payment is due no later than December 31, 2011. Payments were made by the taxpayer on August 19 and December 31.

The first payment applies to the entire duration of the contract, the second - to its part falling on 2012.

Based on this, the calculated parts of the insurance premium, which can be accepted as expenses in tax accounting based on the results of nine months and 2011, will amount to 10,573.77 rubles, respectively. (90,000 rubles : 366 days x (13 days + 30 days)) and 33,196.72 rubles. (90,000 rubles : 366 days x (43 days + 31 days + 30 days + 31 days)). Each of these values does not exceed the corresponding limit amount (10,573.77< 19 091,42 и 33 196,72 < 65 939,42). Следовательно, в расходы по оплате труда за девять месяцев и 2011 год в налоговом учете включаются 10 573,77 и 33 196,72 руб.

The calculated parts of the insurance premium, which can be accepted as expenses in tax accounting in the reporting periods of 2012, will be two components determined by the first and second payments.

According to the results of the first quarter, the organization can accept 57,831.59 rubles as expenses. ((90,000 rubles : 366 days x (31 days + 29 days + 31 days)) + (90,000 rubles : 231 days x (31 + 29 days + 31 days))), for the half year - 115,663.19 rubles. ((90,000 RUB : 366 days x (91 days + 30 days + 31 days + 30 days)) + (90,000 RUB : 231 days x (91 days + 30 days + 31 days + 30 days))), following the results of nine months - 146,803.28 rubles. ((90,000 RUB : 366 days x (182 days + 31 days + 18 days)) + (90,000 RUB : 231 days x (182 days + 31 days + 18 days)) ).

Each of these values exceeds the corresponding limit value (57,831.59 > 44,874, 115,663.19 > 89,268, 146,803.28 > 114,147.87). Therefore, in labor costs based on the results of these reporting periods, the limit values of 44,874, 89,268, 114,147.87 rubles are taken into account.

The inclusion of limit values in tax accounting in expenses obliges the organization to accrue permanent tax liabilities in accounting.

As you can see, in the examples in tax accounting, only part of the insurance premium is included in the costs. Representing the size of the upcoming wage fund accruals with a certain probability, the organization can also determine the amount of the insurance premium, which "fits" completely into the costs when calculating income tax. Well, then it is already possible to negotiate with the insurer the procedure and terms for its payment.

Often, organizations enter into a VHI agreement for one year with the right to change the number of insured persons. In this case, they draw up an additional agreement and pay an additional insurance premium for each insured person in an amount proportional to the remaining insurance period.

According to financiers, if an additional agreement is concluded to the main agreement, the terms of which provide for the inclusion of new employees of the employer organization in the main agreement, expenses in the form of additional amounts of payments (contributions) under the VHI agreement can be taken into account as expenses for the purposes of taxing the profits of organizations. At the same time, all essential conditions of the contract of voluntary personal insurance of employees must be observed (letters of the Ministry of Finance of Russia of November 16, 2010 N 03-03-06 / 1/731, of January 18, 2008 N 03-03-06 / 1/13).

Judges of the Federal Antimonopoly Service of the North-Western District (Decree dated 06.05.2010 in case N A56-20886 / 2009) considered it lawful for the organization to include in income tax expenses on the basis of paragraph 16 of Art. 255 of the Tax Code of the Russian Federation of the amount of the insurance premium paid under the VHI agreement in respect of an employee dismissed before the expiration of the agreement. At the same time, they rejected the arguments of the tax authority that only a part of the insurance premium attributable to the period of work of the dismissed employee should be taken into account for tax purposes. The court proceeded from the fact that the organization, in accordance with the terms of the contract, replaced the insured persons by sending a corresponding letter to the insurance company. The fact that this list does not contain information about the replacement of a retired employee by a person taken in his place, in this case, has no legal significance, since the tax authorities did not provide evidence that the amount of insurance payment attributable to the period of time from the moment the employee was dismissed until the end of the validity of the contract, was returned by the insurance company to the taxpayer.

personal income tax

Whether we like it or not, paid medicine is firmly established in our lives. Therefore, entering into a relationship of voluntary health insurance, you should strive to ease your tax burden. Fortunately, the current tax legislation provides such an opportunity. Let's turn to ch. 23 of the Tax Code of the Russian Federation.

It says that when determining the size of the tax base for personal income tax, the taxpayer has the right to receive a social tax deduction for treatment (clause 2, article 210 of the Tax Code of the Russian Federation).

In accordance with paragraphs. 3 p. 1 art. 219 of the Tax Code of the Russian Federation, when applying the social tax deduction provided for in this subparagraph, the amounts of insurance premiums paid by the taxpayer in the tax period under VHI agreements for themselves, as well as under voluntary insurance agreements for the spouse, parents and (or) their children under the age of 18 years.

Contracts must be concluded with insurance organizations that have licenses to conduct the relevant type of activity.

The deduction is provided in the amount that you pay under the agreement in the tax period (calendar year). General the amount of such a deduction cannot exceed 120 thousand rubles.

Kovaleva I.I. in 2010 received income exclusively from labor activity. The total amount of income amounted to 144 thousand rubles. In the same year, Kovaleva I.I. provided standard deductions. The total amount of deductions amounted to 2200 rubles. The amount of income subject to personal income tax amounted to 141,800 rubles. (144,000 - 2200). The amount of withheld tax amounted to 18,434 rubles. (141,800 rubles x 13%).

Kovaleva I.I. entered into a VHI agreement with an insurance company valid from January 3 to December 31, 2010. The amount of the insurance premium under the contract amounted to 56 thousand rubles. In accordance with the terms of the agreement Kovaleva AND.AND. paid the insurance premium in two installments:

26 thousand rubles - for the first half of the year (payment made on January 4, 2010);
30 thousand rubles - for the second half of the year (payment made on June 1, 2010).

The limit of liability of an insurance company for insurance coverage for the whole year was determined in the amount of 90 thousand rubles. Under the contract, the insurance organization pays only for treatment services.

At the end of 2010 Kovaleva I.I. applied to the tax office at the place of residence with an application for a social deduction for the cost of paying for the VHI contract. Since the amount of the paid insurance premium (56 thousand rubles) does not exceed 120 thousand rubles, a tax deduction can be provided in the amount of actually incurred expenses - 56 thousand rubles.

In the tax return for 2010 Kovaleva I.I. calculated taking into account the deduction the amount of tax payable, equal to 11 154 RUB. ((144,000 rubles - 2,200 rubles - 56,000 rubles) x 13%).

Therefore, the tax in the amount equal to 7289 rubles is subject to refund. (18434 - 11154).

To receive a deduction, the taxpayer must submit the following documents to the tax office:

statement;
tax declaration (form N 3-NDFL);
certificate of income of an individual (form N 2-NDFL);
a copy of the contract of voluntary medical insurance;
a document confirming payment under the agreement (receipt in form N A-7, approved by Order of the Ministry of Finance of Russia dated May 17, 2006 N 80n).

The application can be written in the form proposed by the tax office (as a rule, such a form can be found at the information stand), or in any form, for example, as shown in the sample.

from Kovaleva Irina Ivanovna,

st. Yablochkova, 32, apt. 12
(TIN 771523200041)

STATEMENT

I ask you to provide me with a social tax deduction for the cost of paying for the VHI agreement in accordance with paragraphs. 3 p. 1 art. 219 of the Tax Code of the Russian Federation in the amount of 56,000 (fifty six thousand) rubles.

Application on 6 sheets:

- a copy of the VHI agreement dated December 29, 2010 N 345-dms - 3 sheets;
- a copy of the receipt for receiving the insurance premium (contribution) dated 03.01.2011 N 456321 series AG - 1 sheet;
- copy N 4085/1 - 1 sheet.

The tax office may request a copy of the license under which the insurance company operates.

If you want to receive a deduction for the cost of paying for a VHI agreement in relation to your spouse, parents and (or) your children under the age of 18, then in addition to the listed papers, you will need to submit copies of documents confirming kinship (marriage certificate, birth certificate etc.).

The list of documents confirming the actual costs of the taxpayer for VHI, which must be submitted to the tax office in order to receive a deduction, is not defined by the Tax Code of the Russian Federation.

Each citizen in respect of whom a VHI agreement has been concluded has, in addition to the agreement, a document confirming payment under the agreement and a VHI policy. These documents will be sufficient to confirm the right to deduction.

Note: the presence or absence of the insured event itself, that is, the fact of treatment and provision of medical services in a medical institution, does not matter for this type of deduction.

Therefore, if the tax office requires you to submit a certificate of payment for medical services (approved by Order of the Ministry of Health of Russia and the Ministry of Taxes of Russia dated July 25, 2001 N 289 / BG-3-04 / 256) in order to receive a deduction for insurance costs, know what the requirement is illegally. This position was once reflected in the letter of the Federal Tax Service of Russia dated April 12, 2007 N 04-2-02 / 286.

How to get a tax refund on income spent on treatment and medicines?

Almost every family has expenses for medicines. Some people experience them more often, some less often. But not many people know that part of the funds spent on medicines can be returned. The state gives such an opportunity to personal income tax payers, giving them the right to a social tax deduction.

A social tax deduction in terms of the cost of purchasing medicines and treatment is provided to you as a personal income tax payer in the amount of actually incurred costs. But as we said earlier, the legislator limited their total amount to 120 thousand rubles. (clause 3, clause 1 and clause 2, article 219 of the Tax Code of the Russian Federation). This restriction does not apply to expensive types of treatment contained in the List approved by Decree of the Government of the Russian Federation of March 19, 2001 N 201.

These types of treatments include:

1) surgical treatment of congenital anomalies (malformations);

2) surgical treatment of severe forms of diseases of the circulatory system, including operations using heart-lung machines, laser technologies and coronary angiography;

3) surgical treatment of severe forms of respiratory diseases;

4) surgical treatment of severe forms of diseases and combined pathology of the eye and its adnexa, including the use of endolaser technologies;

5) surgical treatment of severe forms of diseases of the nervous system, including microneurosurgical and endovasal interventions;

6) surgical treatment of complicated forms of diseases of the digestive system;

7) endoprosthetics and reconstructive and restorative operations on the joints;

8) transplantation of organs (complex of organs), tissues and bone marrow;

9) replantation, implantation of prostheses, metal structures, pacemakers and electrodes;

10) reconstructive, plastic and reconstructive-plastic operations;

11) therapeutic treatment of chromosomal disorders and hereditary diseases;

12) therapeutic treatment of malignant neoplasms of the thyroid gland and other endocrine glands, including using proton therapy;

13) therapeutic treatment of acute inflammatory polyneuropathies and complications of myasthenia gravis;

14) therapeutic treatment of systemic connective tissue lesions;

15) therapeutic treatment of severe forms of diseases of the circulatory, respiratory and digestive organs in children;

16) combined treatment of diseases of the pancreas;

17) combined treatment of malignant neoplasms;

18) combined treatment of hereditary disorders of blood coagulation and aplastic anemia;

19) combined treatment of osteomyelitis;

20) combined treatment of conditions associated with complicated pregnancy, childbirth and the postpartum period;

21) combined treatment of complicated forms of diabetes mellitus;

22) combined treatment of hereditary diseases;

23) combined treatment of severe forms of diseases and combined pathology of the eye and its adnexa;

24) complex treatment of burns with an area of damage to the body surface of 30% or more;

25) types of treatment associated with the use of hemo- and peritoneal dialysis;

26) nursing premature babies weighing up to 1.5 kg;

27) treatment of infertility by in vitro fertilization, cultivation and intrauterine introduction of the embryo.

A deduction for the cost of treatment and the purchase of medicines can be obtained not only for yourself, but also for relatives. We have already mentioned them in the part concerning the deduction for the cost of VHI (spouse, children, parents). The deduction is provided for those incomes that were taxed at the rate of 13% in the reporting year. These are, in particular, income from labor activity, income under civil law contracts (from the lease of property, from the sale of real estate and other property, etc.) and other income.

The Tax Code of the Russian Federation contains several conditions for obtaining a deduction for medicines.

Firstly, not all medicines are exempted, but only those that are included in a special List approved by the aforementioned Decree N 201.

Secondly, medicines must be prescribed by the attending physician on the basis of prescriptions and on a special prescription form in the form N 107 / y. This form was approved by the Order of the Ministry of Health and Social Development of Russia dated February 12, 2007 N 110 (Appendix N 5).

Thirdly, the amount of money you personally spent on paying for medicines must be confirmed by payment documents. Such documents can be:

cash receipts issued by pharmacies. If the name of the paid medicine cannot be determined from the check, you must also ask for a sales receipt;
payment orders, slips (when paying for medicines from a bank account);
receipts of postal orders (when paying for medicines at the post office).

The basis for the tax inspectorate to make a decision to grant a deduction is your application. It must be submitted to the tax office at the place of residence at the same time as the declaration. You can do this at any time within three years after the end of the year in which the drugs were bought. The application is also written in an arbitrary form, for example, as shown in the sample.

To the Inspectorate of the Ministry of Taxation of Russia N 15 for Moscow
from Kovaleva Irina Ivanovna,
living at the address: 127322, Moscow,
st. Yablochkova, 32, apt. 12
(TIN 771523200041)

STATEMENT

I ask on the basis of par. 3 p. 1 art. 219 of the Tax Code of the Russian Federation to provide me with a social tax deduction for personal income tax for 2010 in the amount of 21,800 rubles spent on the purchase of medicines for my son Artem Kovalev, born in 1998. Medicines are included in the List approved by Decree of the Government of the Russian Federation of March 19, 2001 N 201.

Application on 5 sheets:
- certificate of form 2-NDFL - 1 sheet;
- prescription form 107 / y dated 10/23/2006 - 1 sheet;
- pharmacy cash receipts - 2 sheets;
- a copy of the son's birth certificate - 1 sheet.

At the same time, you must submit an application with account details for transferring the refundable tax.

To the Inspectorate of the Ministry of Taxation of Russia N 15 for Moscow
from Kovaleva Irina Ivanovna,
living at the address: 127322, Moscow,
st. Yablochkova, 32, apt. 12
(TIN 771523200041)

STATEMENT

In connection with the provision of a social deduction, I ask you to transfer the amount of tax due to be refunded to my bank account using the following details:
Maryinoroshchinsky branch N 7981/0541 of the Savings Bank of the Russian Federation in Moscow, settlement account 30301810638000603805, BI K 044525225, correspondent / account. 30101810400000000225, TIN 7707083893, to personal account 42306.810.2.38051234567.

If you paid for medicines for your wife (husband), then a copy of the marriage certificate must be attached to the application, and when buying medicines for parents, a copy of your birth certificate (or other document confirming the relationship).

Do not forget that an application for a social deduction can be submitted to the tax office at any time convenient for you. According to the tax authorities, this can be done within three years after the end of the tax period in which the corresponding expenses were made. So it is said in paragraph 7 of Art. 78 of the Tax Code of the Russian Federation. However, this article deals with the refund of overpaid tax. And we are considering the possibility of a refund of tax amounts in connection with the provision of a deduction. There is no special rule in this regard in the Code. This means that you can apply for a refund at any time after the end of the year when the drugs were bought. But there is a three-year limitation on tax refunds from the corresponding budget. Therefore, we advise you not to postpone the filing of an application for a deduction.

Upon receipt of your application and declaration in the form of 3-NDFL, the tax office will conduct a desk audit. Both the declaration itself and the documents confirming the right to deduction will be checked. The verification period is three months from the date of submission of the declaration and the specified documents (clause 2, article 88 of the Tax Code of the Russian Federation). It may happen that during the inspection the inspector will identify errors or inconsistencies between the information contained in the submitted documents. You will then be notified in writing of the inaccuracies and requested to provide written explanations or make appropriate corrections. You need to eliminate the deficiencies within five days after receiving the message.

During the consideration of your documents, the head of the tax inspectorate may appoint additional tax control measures (request documents (information) relating to you from other persons, conduct an examination). The duration of such additional events should not exceed one month.

Based on the results of the "debriefing", the head (deputy head) of the tax inspectorate within 10 days must make a decision either to grant you a deduction or to refuse to provide it. You must be informed of the decision in writing (by sending a paper by mail or by handing it in person).

What is hidden in the name of the drug?

Bearing in mind that the types of medicines, the expenses for the purchase of which are accepted to reduce the tax base for personal income tax, are limited by the List, let's dwell on some "medicinal" nuances.

The fact is that the List includes international non-proprietary names (INN) of medicines. These names reflect the relationship with the existing drug classification (or chemical formula). For this purpose, when forming names, a special list of root bases is used. For example, for sleeping pills, anticonvulsants, tranquilizers of benzodiazepine derivatives, the recommended base is zepam. Accordingly, the drugs of this group have names: diazepam, clonazepam, medazepam, nitrazepam. In other words, diazepam is an international nonproprietary name.

But the trade names patented by manufacturers of the same drug are different. For example, seduxen and sibazon are trade names for diazepam.

Or let's take another example. Acetylsalicylic acid is the INN. And the most common trade names patented by firms are aspirin, aspirin-oops, aspinat, as-thrombus, aspi-vatrin, etc.

When writing a prescription, the doctor must indicate in Latin one of the synonyms for the INN of the drug.

From this it is clear that when granting a social tax deduction, the amounts of expenses actually incurred by you related to the acquisition of any of the registered trade names of medicines, the INN of which are included in the List, should be taken into account (letter of the Ministry of Taxation of Russia dated July 12, 2002 N BK-6-04 / [email protected]).

About the recipe

At the beginning, we already said that in order to receive a deduction, you need to ask the doctor for a prescription in the form N 107 / y. It looks like this.

Since the money will be returned to you according to this prescription, the design of this paper is no less significant. Pay attention to the following points.

At your request, the doctor can prescribe no more than two types of medicines on one prescription form.

The prescription should be written out to you free of charge in two copies. You present one of them to the pharmacy, and the second to the tax office. On the copy of the prescription, which is intended for submission to the tax office, in the center of the prescription form must be stamped "For the tax authorities of the Russian Federation, taxpayer's Inn". The attending physician must certify the prescription with his signature and personal seal, as well as the seal of the healthcare institution. According to this prescription, pharmacies are strictly prohibited from dispensing medicines. The pharmacy will have a form without a stamp.

The fact of issuing and issuing prescriptions for the tax office is recorded by the doctor in your outpatient medical record or in the medical record of a relative for whom you will pay for medicines. The doctor enters information in the card about the Inn and family relationships into the card according to the patient's words.

The duty to control the prescription of medicines included in the List is assigned to the heads of departments and heads of the healthcare institution.

Help instead of prescription

Sometimes, even being on free inpatient treatment in a hospital under a contract for the provision of medical services under compulsory medical insurance, patients are forced to pay at their own expense for certain medications prescribed by the attending physician. This happens when services are provided in excess of the tariff established by the program of state guarantees for the provision of free medical care to the population for a specific disease. In this case, for submission to the tax office, instead of a prescription in the established form, the medical institution issues a certificate of payment for medical services. Is it possible to receive a social deduction for the purchase of medicines using such a certificate?

Yes, you can. The tax authorities consider such a replacement to be quite justified (letter of the Federal Tax Service of Russia dated February 7, 2007 N 04-2-02 / [email protected]).

If you are unable to obtain a prescribed form from a medical institution, you can ask the tax inspectorate to provide a social tax deduction in connection with the costs of purchasing medicines prescribed by the attending physician of the hospital based on the available certificate of payment for medical services (its form was approved by a joint Order of the Ministry of Health of Russia and the Ministry of Taxes of Russia dated 25.07.2001 N 289/BG-3-04/256).

All medical institutions licensed to carry out medical activities, regardless of departmental subordination and form of ownership, have the right to issue such certificates.

The certificate certifies the fact of receipt of a medical service and its payment through the cash desk of a healthcare institution at the expense of the taxpayer.

The certificate is issued after paying for the medical service and if there are documents confirming the expenses incurred, at the request of the taxpayer who paid for the medical services provided to him personally, his spouse (wife), his parents, his children under the age of 18 years.

The amounts of expenses actually incurred at the expense of the taxpayer's funds are taken into account by tax inspectorates when determining the amounts of the social tax deduction in accordance with Art. 219 of the Tax Code of the Russian Federation and Decree of the Government of the Russian Federation of March 19, 2001 N 201.

Pay attention to the correctness of filling out the certificate. After all, if the document is filled out incorrectly, you will have to apply for it again to the medical organization.

Surname, name and patronymic of the taxpayer and the patient, the doctor must indicate in full. If you are both a taxpayer and a patient at the same time, then in the line "Name." the patient is given a dash.

Your TIN and information about the relationship with the patient are indicated in the certificate from your words. But it is better to take with you to the clinic a certificate of registration with the tax office, which indicates the TIN, to issue a certificate. After all, the issued certificate is a strict reporting form and the medical organization keeps records of them. Therefore, the information indicated in the certificate must be documented.

The certificate based on a cash receipt (receipt order or other document confirming the deposit of funds) indicates the cost medical services according to code 1 or expensive code 2 treatment paid at the expense of the taxpayer, in rubles in capital letters.

The certificate indicates the date of payment for medical services. It is clear that it must match the dates of payment documents.

Surname, name, patronymic, position held, telephone number of the person who issued the certificate must be indicated in full.

In the place for printing - the lower left corner of the certificate - the official seal of the health care institution is placed.

The certificate is issued to you in your hands, and its spine remains in the healthcare facility and is subject to storage for three years.

This certificate must be accompanied by an extract from the medical history issued by the hospital. Well, and all the other documents that we mentioned earlier.

How much do we save?

We have already said that the maximum amount of the deduction (together with other types of exempted expenses) is 120 thousand rubles. And it applies to income taxed at a rate of 13%. Therefore, the largest amount spent on medicines that can be returned to the family treasury in a year is now 15,600 rubles. (120,000 rubles x 13%).

Well, in the end, let's say a few words about the declaration.

Remember that when preparing documents for receiving a deduction, you must fill out a declaration in the form that was valid at the time you incurred the expenses for the purchase of drugs. So, for 2010, the tax return was prepared in the form approved by the Order of the Federal Tax Service of Russia dated November 25, 2010 N ММВ-7-3 / [email protected]

To receive the deduction in question in the specified declaration, you must fill out:

title page;
sec. 1 "Calculation of the tax base and the amount of tax on income taxable at a rate of 13%";
sec. 6 "Amounts of tax payable (surcharge) to the budget/refundable from the budget";
sheet A "income from sources in the Russian Federation, taxed at a rate of (001)%";
sheet G2 "Calculation of social tax deductions".

In this sheet, the amount paid for expensive treatment must be indicated in paragraphs. 1.3, and the amount paid for treatment and medicines - in paragraphs. 2.2.

October 2012

It is also an effective additional factor that reduces staff turnover and stabilizes the personnel of the enterprise;
Commercial companies with the help of VHI can receive tax benefits;
Voluntary medical insurance makes it possible to increase the level of health of employees, and with it the efficiency of the work of personnel, and also reduces production losses arising from the issuance of sick leave;
Voluntary medical insurance will help the company to significantly simplify the procedure for passing mandatory medical examinations and vaccinations of employees;
In the event of an insured event, the financial responsibility for causing harm to the health of an employee will be borne not by the enterprise, but by the insurance company.

VMI policy is a great way to take care of company employees and increase their productivity.

Voluntary medical insurance (VMI) for company employees

However, certain risks arising from labor legislation still exist. Article 3 of the Labor Code states that no one can be limited in labor rights depending, for example, on official position or age, as well as on other circumstances not related to business qualities.

Therefore, if the company plans to provide voluntary insurance not to all employees, it will have to justify such a step. This can be done in a local regulatory act, for example, in the Regulations on Voluntary Medical Insurance of Employees.
As a criterion for selecting employees, the severity of the work can serve (for example, if VHI is provided to drivers, loaders, hot shop workers, etc.), or the significance of the position and the intensity of work (if VHI is provided only to the general director and his deputies).

Pros and cons of voluntary health insurance for employers

Arguments "against" Along with the undeniable advantages of VHI, there are some disadvantages. Let's list them: - Significant financial costs of the company to pay for VHI; - additional labor costs for the execution of the contract, related documentation and accounting for VMI transactions; - dishonesty of some insurance companies (untimely transfer of funds to a medical organization, provision of a list of insured persons late, deliberate narrowing of the list of services provided, etc.);
P.); - the impossibility of obtaining some services for residents of other regions (it is unlikely, for example, that a mobile laboratory of a medical organization will travel from Moscow to the far suburbs). We define priorities Let's say right away that providing VHI in the same amount to all employees without exception is an irrational step. The first thing a company must do before concluding an agreement is to determine the purpose of the VHI.

DMS for employees

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. 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. VHI insurance for employees is a special insurance product or a range of offers that are used to provide insurance protection for the workforce on behalf of its management.
Today, voluntary insurance of employees is an important part of the social package, as well as a factor influencing the development of corporate culture.

How employee health insurance saves company taxes

First of all, they include: Formation of a positive image of the company This is important in cases where the company operates in a market segment where competition for qualified personnel is quite high. By guaranteeing its employees high-quality treatment at the expense of the employer, and even giving them the opportunity to choose the best package of services, the company gains a competitive advantage: with equal or even slightly higher wages, the employee will prefer exactly the company in which the purchase of VHI will fall on the shoulders of the employer. The possibility of obtaining higher performance in work High-quality treatment gives a much more noticeable effect than a banal sick leave in a district clinic.

Benefits of voluntary medical insurance for the employer: does it make sense to spend money on the health of employees?

And if at ordinary enterprises employees take sick leaves regularly, which does not have the most brilliant effect on the quality and intensity of the work process, then the VHI policy, which guarantees a priori better treatment, ultimately reduces both the number of sick leaves issued and their duration. That is, buying VHI for your employees means getting a more productive and efficient team. Tax Benefits If you decide to buy a VHI policy for your employees, you are guaranteed to receive benefits when paying income tax, income tax, and the unified social tax. In addition, all expenses for the purchase and maintenance of VHI are not included in the total annual income.
Thus, buying VHI for employees of your corporation means raising the image of the company, making the production process more efficient and at the same time receiving significant tax benefits.

Attention

Where can I get 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;
AlfaInsurance;
Ingosstrakh;
Rosgosstrakh;
Renaissance;
Consent-Vita;
MetLife;
Uralsib;
Chulpan;
Alliance;
ASKO;
Zhaso-Life;
Societe Generale;
SiV Life and others.

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

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

Tax incentives for companies when applying for voluntary medical insurance

Other things being equal, the employee is likely to make a choice in favor of a company that provides VHI. In addition, employees will feel cared for by the company, which will positively affect their work; - obtaining qualified medical care by employees; - reducing the loss of working time due to employees visiting free clinics; - improving the health of staff (while reducing the time that the employee spends on sick leave); - Improving the company's image in the eyes of its own employees, customers and competitors; - getting the opportunity to organize medical examinations, as well as preliminary (when hiring) and periodic medical examinations of employees; - the ability to receive medical care directly at home or at the workplace (if the medical organization has mobile diagnostic centers).

Benefits of VHI for the employer

The cost of the annual policy depends on the number of employees to be insured, the selected list of medical services and the medical institution. The main advantages of VTB Insurance include:

offer of network programs with a choice of the nearest medical institutions;
the presence of a dispatcher's console, working around the clock, to provide continuous information support to customers;
the possibility of consultations and diagnostics in specialized medical institutions;
the insurance rate decreases with an increase in the number of insured persons;
the relatives of the insured employees are insured at corporate rates.

Of course, VTB Insurance guarantees tax benefits to its corporate clients.

Important

Personal income tax In accordance with Article 213 of the Tax Code, the tax base for personal income tax includes income in the form of insurance payments. But fortunately, this rule does not apply to voluntary insurance contracts that provide for payments in the event of death, injury to health and (or) reimbursement of medical expenses (p.

3 art. 213 of the Tax Code of the Russian Federation). The tax will have to be charged only on the cost of sanatorium vouchers. By the way, for exemption from tax, it is not necessary to have an employment relationship with the insured person.

Officials believe that the tax does not need to be paid even if VMI is provided to family members of employees and even “other persons” (letter of the Federal Tax Service of Russia for Moscow dated February 27, 2009 N 20-15 / 3 / 017755). Contributions to the PFR and the FSS of the Russian Federation Insurance contributions to off-budget funds (incl.

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

On the date of payment of the insurance premium (contributions), record the advance payment:

Debit 76-1 Credit 51
- paid insurance premiums (contributions) for voluntary medical insurance.

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 costs should be recognized in accounting from the effective date of the insurance contract. If such a date is not provided for by 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.

It is necessary to reflect the costs of voluntary medical insurance on those expense accounts that reflected the salary of the insured employee.

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

- the cost of the insurance premium for the current month is included in expenses.

If the term of the insurance contract does not exceed one month, then include the insurance premium in 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 was charged to expenses.

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

An example of accounting for settlements under a voluntary medical insurance agreement for employees

In accounting, the costs of voluntary medical insurance amounted to.

In 2016:

in February - 6904 rubles. (90,000 rubles: 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 end 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 exempted 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, article 4, clause 2, article 3 of the Law of November 27, 1992 No. 4015-1). Consequently, from the amounts of insurance premiums (contributions) that the organization pays under voluntary medical insurance contracts concluded in favor of its employees, it is not necessary to withhold personal income tax (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 agreements if the insurer reimburses employees for the cost of medicines?

No, it doesn `t 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 of Article 4, paragraph 1 of 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 sum insured, are determined by the parties to the contract (i.e., the insurance company and the organization) (clause 1, article 934 of the Civil Code of the Russian Federation). As an insurance indemnity, both the purchase of medicines by prescription of a doctor and compensation to the employee for the costs of their purchase can be provided.

Personal income tax is not subject to premiums (contributions) that the organization pays under contracts:

compulsory insurance;

voluntary personal insurance;

voluntary pension insurance.

Voluntary health insurance refers to voluntary personal insurance (clauses 2, 3, 7, article 4, clause 2, article 3 of the Law of November 27, 1992 No. 4015-1). Therefore, from the amounts of insurance premiums (contributions) that the organization pays under voluntary medical insurance contracts concluded in favor of its employees, it is not necessary to withhold personal income tax. 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 insurance compensation should be under a voluntary medical insurance contract. Therefore, it is not necessary 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 medicines 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 the 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: whether it is necessary to withhold personal income tax from insurance premiums under voluntary health insurance agreements if the employee is being treated in sanatorium-resort-type institutions?

No, it doesn `t need.

Personal income tax is not subject to insurance premiums (contributions) that the organization pays under contracts:

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, article 4, clause 2, 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-type institutions (including obtaining a voucher in the event of an insured event). Thus, if upon the occurrence of an insured event, treatment takes place in institutions of a sanatorium type (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 medical insurance contracts are not subject to insurance premiums. Provided that 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: Is it necessary to accrue insurance premiums for insurance premiums (contributions) for VHI of employees? Under the contract, treatment takes place in Russian and foreign medical institutions.

on Russian territory;

outside of Russia.

Situation: Is it necessary to accrue insurance premiums for insurance premiums (contributions) for VHI of employees? Under the contract, treatment takes place in institutions of a sanatorium type (including with the provision of vouchers).

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

If the 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 ban on receiving treatment in institutions of a sanatorium type (including obtaining a voucher in the event of an insured event). Thus, if upon the occurrence of an insured event, treatment takes place in institutions of a sanatorium type (including with the provision of a voucher), insurance premiums (contributions) for voluntary medical insurance do not need to be charged.

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 accrue insurance premiums for insurance premiums (contributions) for VHI employees at the expense of the organization? Under the contract, the insurer reimburses the cost of purchased medicines in accordance with the insurance program.

Yes, 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 the insurance premium, are determined by the parties to the contract (i.e., the insurance company and the organization) (clause 1, article 934 of the Civil Code of the Russian Federation). Therefore, the organization has the right to conclude an agreement under which the purchase of medicines by prescription of a doctor and the reimbursement of the employee for the costs of their purchase are recognized as an insured event.

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 of paragraph 5 of part 1 of article 20.2 of the Law of July 24, 1998 No. 125-FZ.

Situation: Is it necessary to accrue insurance premiums for the amount of insurance premiums (contributions) under a VHI agreement for employees concluded for one year? Before the expiration of this period, one of the employees quit, the insurance contract was not terminated.

No, it doesn `t need.

Insurance premiums (contributions) under a voluntary medical insurance agreement accrued before the employee's dismissal 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 premiums. The fact is that they are subject to only payments accrued in the framework of labor and civil law relations. If an employee is dismissed and a civil law 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 accrue 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 left.

No, it doesn `t need.

Insurance premiums (premiums) under voluntary medical insurance contracts are not subject to insurance premiums. Provided that the term of the insurance contract is not less than 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 a basis for the calculation of mandatory insurance premiums paid before the termination of the insurance contract. However, the organization must document that the employee's voluntary health insurance was originally one year or more. This can be done by keeping the concluded insurance contract and the list of insured employees, which is usually an annex to the contract.

income tax

the insurance contract is concluded for a period of at least one year. At the same time, any period of time consisting of 12 months in a row is recognized as a year (for example, from February 1, 2015 to January 31, 2016 inclusive) (clauses 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 medical insurance contract provides for sanatorium treatment of 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 authorities 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 contributions paid can be included in the expenses taken into account when calculating income tax. Even if the dismissed and hired employees have worked for less than a year. In this case, all essential conditions of the contract of voluntary personal insurance must be met. Similar clarifications are contained in the 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 legitimacy of this approach is confirmed by arbitration practice (see, for example, the decisions of the Federal Antimonopoly Service of the Urals District of December 15, 2009 No. F09-9912 / 09-C3, of the Moscow District of 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 specified in the collective or labor agreements. But even if the organization has concluded voluntary medical 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 services under insurance (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 her for a copy of it or ask her to write down the license number in the insurance contract.

The cost of voluntary health insurance reduces taxable income within 6 percent of the total cost of wages for all employees of the organization. When calculating total labor costs, do not include:

expenses under contracts of compulsory insurance of employees;

amounts of voluntary contributions from employers to finance the funded part of employees' pensions;

expenses under contracts of voluntary personal insurance (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, article 285 of the Tax Code of the Russian Federation). It is necessary to keep records of income and expenses for calculating income tax on an accrual basis from the beginning of the year (clause 7 of article 274 of the Tax Code of the Russian Federation). Therefore, standardized expenses, which are above the norm at the end of the quarter (month), may meet the standard at the end of the year (next reporting period).

If the organization uses the cash method, include the entire amount of insurance premiums (contributions) in the expenses at a time, that is, at the time of payment (clause 3, 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. At the same time, depending on the method of payment stipulated by the contract, recognize expenses as follows:

when paying the insurance premium in a single 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 by paragraph 6 of Article 272 of the Tax Code of the Russian Federation.

Situation: is it possible to take into account the costs of VHI for the same employees when calculating income tax if they are insured in different insurance organizations?

Yes, you can.

Tax legislation does not contain restrictions on the number of VHI agreements concluded for the same employees (including foreign ones) with different insurers. The main thing is to comply and not 6 percent of the total cost of wages 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, the VHI agreement must be concluded when hiring him , 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 VHI agreements will be simultaneously valid for the same employee.

Situation: how to reflect in accounting and taxation the costs of VHI, if they are partially compensated by the employee himself?

Reflect in the accounting only the amount of expenses for VMI that the employer himself spent.

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

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 include the costs of voluntary medical insurance of employees as indirect when calculating income tax?

Yes, you can.

Earlier, this was explicitly stated in the Guidelines for the Application of Chapter 25 of the Tax Code of the Russian Federation (clause 6.3.3 of the Guidelines 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 become invalid (Order of the Federal Tax Service of Russia dated April 21, 2005 No. SAE-3-02 / 173). However, in private explanations, tax officials prescribe to be guided by the same approach at the present time.

An example of reflection in accounting and taxation of settlements under a voluntary medical insurance agreement for employees

On January 21, 2016, Alfa LLC entered into a voluntary medical insurance agreement for employees for a period of 365 days. The contract comes into force from the moment of payment of the insurance premium. The insurance premium is paid 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.

In the accounting policy of the organization for accounting purposes, it is established 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.

Alfa pays income tax on a quarterly basis using the accrual method.

In accounting and tax accounting, the costs of voluntary medical insurance amounted to.

In 2016:

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

In 2017:

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

The Alpha accountant made the following entries in the accounting.

Debit 76-1 Credit 51
- 90,000 rubles. - the insurance premium for voluntary medical insurance of employees was 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 rubles. - 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 rubles. - expenses for voluntary medical insurance of employees for March 2016 are taken into account.

The accountant calculated the maximum amount of expenses for voluntary medical insurance of employees, which can be taken into account when calculating income tax for the 1st quarter of 2016.

Alfa's labor costs for the 1st quarter of 2016, according to tax records, amounted to:

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

During this period, Alfa did not incur other expenses for the insurance of employees, in addition to the expenses for voluntary medical insurance.

The maximum amount of voluntary medical insurance expenses taken into account when calculating income tax for the 1st quarter of 2016 amounted to 22,560 rubles. ((123,000 rubles + 125,000 rubles + 128,000 rubles) × 6%).

The actual amount of expenses for voluntary medical insurance of 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 of Alpha employees does not exceed the limit, which 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, Alfa's accountant recognized the cost of voluntary medical insurance in the same amount (16,521 rubles).

Personal income tax, contributions to compulsory pension (social, medical) insurance and contributions from accidents and occupational diseases from the amount of insurance premium, the accountant of Alfa did not accrue.

Situation: Is it possible to take into account paid insurance premiums (contributions) when calculating income tax if the contract of voluntary medical insurance of employees is terminated ahead of schedule?

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

Take into account the costs of voluntary medical insurance of 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;

In case of early termination of the employee insurance contract at the initiative of the organization, take into account the validity period of the contract from the moment it was concluded. If the contract was valid for less than a year, then the condition necessary for the recognition of insurance costs is not met. In this case, restore the insurance costs attributed to 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 medical 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 VHI 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 of 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 income tax purposes, 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 Ministry of Finance of Russia. 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 states 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 contract. So, the condition on the term of insurance is not violated. In addition, the Tax Code of the Russian Federation obliges to recalculate the tax only when the essential terms of contracts for long-term life insurance, voluntary pension insurance or non-state pension provision are changed (paragraph 8, clause 16, article 255 of the Tax Code of the Russian Federation). With regard to the contract of voluntary medical insurance, there are no reservations about changing its essential conditions in the tax legislation.

Previously, the regulatory authorities took the opposite position - when calculating income tax, it is impossible to take into account insurance premiums for employees who used medical 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 contract. Conditions such as the number of insured persons, the amount and procedure for making insurance premiums are mandatory terms 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 the costs of it do not reduce taxable profit. This point of view is reflected, in particular, in the letters of 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, it does not need to be guided by it.

How to register the insurance premium paid to the insurer? How is the calculation of the standard in the program "1C: Accounting 8" edition 3.0? How is the bonus paid for dismissed employees accounted for? You will find answers to these questions in the article of 1C experts.

Voluntary medical insurance is a type of personal insurance (Article 934 of the Civil Code of the Russian Federation), under the terms of which:

one party (the insurer) undertakes to pay the sum insured stipulated by the contract in the event of the occurrence in the life of the citizen named in the contract (insured person) of the event provided for by the contract (insured event);
the other party (the policyholder) undertakes to pay the insurance premium stipulated by the contract to the insurer.

According to paragraph 3 of article 4 of the Law of the Russian Federation of November 27, 1992 No. 4015-I “On the organization of insurance business in the Russian Federation”, property interests related to payment for:

medical and other services due to a disorder in the health of an individual or the condition of an individual requiring the organization and provision of such services;
carrying out preventive measures that reduce or eliminate the degree of threats dangerous to the life or health of an individual.

Cheat sheet on the article from the editors of BUKH.1C for those who do not have time

1. Voluntary medical insurance (VHI) is a type of personal insurance.

2. The object of VHI is usually property interests related to payment for medical and other services due to a health disorder of an individual.

3. Voluntary health insurance for employees is one of the components of labor costs.

4. Insurance premiums for VHI are recognized as expenses under certain conditions specified in subparagraph 16 of Article 255 of the Tax Code of the Russian Federation.

5. An employer may issue one or more insurance policies for employees from different companies with insurance coverage for different types of services.

6. In order to be able to reduce the income tax base on the cost of policies, the company must take into account the ceiling on labor costs. The standard is calculated based on the amount of labor costs of all employees of the organization, and not just insured persons.

7. VHI expenses are recognized in tax accounting not earlier than the reporting period in which the insurance premium is transferred. Expenses are recognized on a straight-line basis over the term of the contract.

8. Amounts transferred under VHI agreements are not subject to personal income tax and are not subject to insurance premiums if the agreement period is at least one year.

9. In accounting, expenses for VHI are included in expenses during the period to which they relate.

10. VHI payments are reflected in the debit of cost accounts (for example, account 20 “Main production”, account 26 “General business expenses”, 44 “Sales expenses”).

11. In contrast to tax accounting, in which VMI expenses are normalized, such expenses are recognized in accounting without restrictions.

Recognition of expenses for VHI in accounting and tax accounting

Voluntary health insurance for employees is not only part of the so-called "social package", indirectly indicating the well-being of employers, but also one of the components of labor costs.

Subparagraph 16 of Article 255 of the Tax Code of the Russian Federation provides for certain conditions under which insurance premiums for VHI are recognized as expenses:

a contract of voluntary personal insurance of employees, which provides for the payment by insurers of medical expenses of insured employees, must be concluded for a period of at least one year;
the insurance organization must have a license issued in accordance with the legislation of the Russian Federation to conduct the relevant type of activity;
expenses for VMI are recognized within the norm, not exceeding 6 percent of the amount of labor costs. When calculating the standard, labor costs do not include the amounts of payments (contributions) provided for by subparagraph 16 of Article 255 of the Tax Code of the Russian Federation.

It does not matter if the employee will have one or more insurance policies from different companies with insurance coverage for different types of services. The main thing is to take into account the marginal threshold from labor costs (letter of the Ministry of Finance of Russia dated July 29, 2013 No. 03-03-06 / 1/30023).

The calculation of the standard also includes the expenses of employers under contracts for the provision of medical services concluded in favor of employees for a period of at least one year with medical organizations that have the appropriate licenses to carry out medical activities.

The standard should be calculated based on the amount of labor costs of all employees of the organization, and not just insured persons. The calculation also includes remuneration to individuals working under civil law contracts (clause 21 of article 255 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated 04.06.2008 No. 03-03-06 / 2-65, Federal Tax Service for Moscow dated 28.02 .2007 No. 28-11/018463.2). The base for calculating the maximum amount of expenses for VHI is determined on an accrual basis from the beginning of the tax period (clause 3, article 318 of the Tax Code of the Russian Federation). If the insurance contract covers several tax periods, then the base is determined (letters of the Federal Tax Service for Moscow dated May 6, 2010 No. 16-15-/ [email protected] and dated 22.08.2008 No. 21-11/ [email protected]):

on an accrual basis starting from the date of entry into force of the insurance contract within the tax period to which it refers;
from the next tax period until the end of the insurance contract.

VHI expenses are recognized in tax accounting not earlier than the reporting (tax) period in which, under the terms of the contract, the insurance premium is transferred. Expenses are recognized evenly over the term of the agreement in proportion to the number of calendar days of the agreement in the relevant reporting (tax) period (clause 6 of article 272 of the Tax Code of the Russian Federation, letters of the Ministry of Finance of Russia dated May 14, 2012 No. 03-03-06/1/244 and No. 03-03-06/1/245).

The amounts transferred under VHI agreements are not subject to personal income tax (clause 3, article 213 of the Tax Code of the Russian Federation), and are also not subject to insurance premiums for a contract term of at least a year (clause 5, part 1, article 9 of the Federal Law of July 24, 2009 No. 212-FZ, paragraph 5, paragraph 1, article 20.2 of the Federal Law of July 24, 1998 No. 125-FZ).

In accounting, expenses for voluntary medical insurance of employees are included in expenses during the period to which they relate (clause 65 of the Regulation on Accounting and Accounting in the Russian Federation, approved by order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n; p. 18 Regulations on accounting "Expenses of the organization" PBU 10/99, approved by order of the Ministry of Finance of Russia dated 06.05.1999 No. 33n, hereinafter - PBU 10/99, clause 5 of the Regulations on accounting "Accounting policy" PBU 1/2008, approved . by order of the Ministry of Finance of Russia dated 06.10.2008 No. 106n, hereinafter - PBU 1/2008).

VHI payments are reflected in the debit of cost accounts (for example, account 20 “Main production”, account 26 “General expenses”, 44 “Sales expenses”). If the organization transferred insurance premiums for persons who are not in an employment relationship with it, then in this case the expenses are recognized for the organization as others and are reflected in the debit of sub-account 91.02 “Other expenses” (clause 11 PBU 10/99).

In contrast to tax accounting, in which VHI expenses are normalized, in accounting such expenses are recognized without restrictions. If differences occur, they should be reflected in accounting in accordance with the Accounting Regulation “Accounting for income tax settlements” PBU 18/02, approved. by order of the Ministry of Finance of Russia dated November 19, 2002 No. 114n (hereinafter - PBU 18/02).

In "1C: Accounting 8" edition 3.0, account 76.01 "Settlements for property, personal and voluntary insurance" . Sub-accounts of the second level are opened for the account:

76.01.1 "Settlements for property and personal insurance";
76.01.2 "Payments (contributions) for voluntary insurance in case of death and injury";
76.01.9 "Payments (contributions) for other types of insurance".

Lump sum insurance premium

Consider an example in which an organization transfers an insurance premium to an insurer in favor of employees at a time, after which insurance premiums for VHI are automatically accounted for in accordance with the requirements of PBU 10/99 and Article 272 of the Tax Code of the Russian Federation.

Example 1

The organization Andromeda LLC (applies the general taxation system, the provisions of PBU 18/02) concluded a VHI agreement for the provision of medical services in favor of its employees with an insurance company licensed to conduct the relevant type of activity in the Russian Federation. The contract was concluded for a period of 1 year - from 01/01/2015 to 12/31/2015 and entered into force on 01/01/2015. The amount of the insurance premium is 480,000.00 rubles. The insurance premium was paid in a lump sum in December 2014. During the year, the number of insured persons specified in the contract does not change. In accordance with the accounting policy of Andromeda LLC, the costs of VHI are fully attributed to indirect costs. General business expenses are included in the cost of sales (“direct costing”). Labor costs for calculating the standard for the purpose of recognizing expenses for VHI are presented in table 1.

Table 1 Labor costs for 2015

No. p/P	Month of 2015	Labor costs for the period, thousand rubles	Labor costs on an accrual basis from the beginning of the tax period, thousand rubles








	September

To register a one-time payment of an insurance premium under a VHI agreement in 1C: Accounting 8, edition 3.0, you need to create a standard document of the accounting system Write-off from a current account (section Bank and cash desk -> Bank statements). The document can be generated manually or on the basis of the Payment order document. When using the 1C: DirectBank service, the document is loaded automatically. Recall that this service allows you to exchange documents with banks directly, without the "Client-Bank" program.*

Note:
In the program "1C: Accounting 8" edition 3.0, you can connect the 1C: Direct Bank service using an electronic signature (ES); without using ES, by login and password; for the external component, as well as send a payment order to the bank and receive an electronic statement in each of the cases. All information is available on the DirectBank tag. In the answers of 1C experts to questions, there are videos with a step-by-step description of the sequence of actions.

In order for the amounts paid to be recognized evenly in accordance with paragraph 6 of Article 272 of the Tax Code of the Russian Federation, the program should use the mechanism of deferred expenses. This mechanism is supported both on account 97 “Deferred expenses” and on sub-accounts 76.01.2 and 76.01.9 using subconto Future expenses.

If the user wants to keep additional analytical records for insured employees, then account 76.01.2 can be used. In this case, the amount of the insurance premium must be indicated for each employee in accordance with the list attached to the VHI agreement, and the number of documents Write-off from current account must correspond to the number of insured employees - one document for each employee. Indicate in the document Write-off from current account the following details (Fig. 1):

Rice. 1. Payment of the insurance premium

Field	Data
"type of operation"	Other write-off
"Debit account"	Check 76.01.9
"Recipient" and "Contractors"	The name of the insurance company from the directory Counterparties
"Future expenses"	It is necessary to go to the directory of the same name and enter information on the corresponding type of expenses (Fig. 2). Field Sum can be left blank, since the amount of balances according to accounting and tax accounting is used to write off deferred expenses. In field Expenditures you need to specify the corresponding article from the directory. In the form of a reference element Expenditures props Type of expense must take the value Voluntary personal insurance, which provides for the payment of medical expenses by insurers
"Subdivision"	The corresponding unit from the directory of the same name. If the cost of VHI is accounted for by departments, then you need to create several documents Write-off from current account indicating the relevant departments

Rice. 2. The form of the element of the directory "Deferred expenses"

After the document Write-off from current account the following line will be generated:

Debit 76.01.9 Credit 51 - for the amount of the insurance premium paid to the insurer at a time.

For the purposes of tax accounting for income tax, the corresponding amount is also recorded in the resource Amount NU Dt 76.01.9.

Thus, the lump-sum amount paid to the insurer is included in the accounts receivable of Andromeda LLC, and the insurance premium will be included in the expenses for the purposes of accounting and tax accounting during the term of the insurance contract.

In "1C: Accounting 8" automatic calculation of expenses for VHI is carried out in three stages in the process of monthly processing Closing the month:

at the first stage part of the insurance premium is written off to the cost accounting accounts in accordance with the write-off parameters set in the form of a reference element Future expenses;
at the second stage- when performing a scheduled operation the maximum amount of expenses for VHI to be included in expenses is calculated;
at the third stage- when performing a scheduled operation or Closing account 44 "Distribution costs" expenses for VHI reflected in the cost accounts are written off in accordance with the accounting policy of the organization. At the same time, the expenses for voluntary medical insurance related to the current month are recognized in accounting in full, and in tax accounting - within the limits calculated in accordance with paragraph 3 of Article 318 of the Tax Code of the Russian Federation.

Let's consider all stages of automatic calculation of expenses for VHI for Example 1, performed in January 2015. scheduled operation Write-off of deferred expenses the part of the insurance premium that can potentially be recognized in expenses is determined:

RUB 480,000.00 / 365 days x 31 days = RUB 40,767.12

It is this amount that is entered in the accounting register entry by posting:

Debit 26 Credit 76.01.9.

Also, for the purposes of income tax, a record is entered in the resources Amount NU Dt and Amount NU Kt.

Figure 3 shows Help-calculation of write-off of expenses of future periods for January 2015.

Rice. 3. Help-calculation of write-off of deferred expenses

scheduled operation Calculation of write-off shares of indirect costs the standard for the cost of VHI is calculated:

RUB 300,000.00 x 6% = RUB 18,000.00

The document does not generate accounting entries, but into information registers Shares of write-off of indirect expenses and Calculation of cost rationing corresponding entries are entered. Figure 4 shows for January 2015.

Rice. 4. Reference-calculation of standardization of expenses for VHI for January 2015

scheduled operation Closing accounts 20, 23, 25, 26 VHI expenses are written off by posting:

Debit 90.08.1 Credit 26 - in the amount of 40,767.12 rubles.

Amounts are also entered into special resources of the accounting register intended for accounting for income tax:

Amount NU Dt 90.08.1 and Amount NU Kt 26 - for the amount of expenses within the standard (18,000 rubles); The amount of PR Dt 90.08.1 and the amount of PR Kt 26 - for a permanent difference (22,767.12 rubles).

After performing a scheduled operation Income tax calculation, a permanent tax liability (PNO) in the amount of 4,553.42 rubles will be recognized. Also, the cost of VHI will be calculated monthly until the expiration of the contract. So, in February 2015:

part of the insurance premium written off from account 76.01.9 - 36,821.92 rubles. (439,232.88 rubles / 334 days x 28 days);
standard cost for VHI - 17,820.00 rubles. (597,000.00 rubles x 6% - 18,000.00 rubles);
expenses for VHI in tax accounting amount to 17,820.00 rubles, while a permanent difference is formed in the amount of 19,001.92 rubles.

In December 2015, the lump sum paid amount of the insurance premium is fully deducted from account 76.01.9, and the maximum amount of expenses for VHI for the tax period (for 2015) is determined as 436,080.00 rubles. (7,268,000.00 rubles x 6%). It is this amount that will be included in the composition of indirect expenses reflected in line 040 of Appendix No. 2 to Sheet 02 of the income tax declaration (approved by order of the Federal Tax Service of Russia dated November 26, 2014 No. ММВ-7-3 / [email protected]).

Changing the list of insured persons during the term of the contract

The described method does not cause difficulties for the user until the list of insured persons specified in the contract begins to change.

During the year, part of the insured employees may quit, and newly hired employees may be included in the list of insured persons by concluding an additional agreement to the insurance contract. If at the same time the total number of insured persons does not change, the term of the contract remains the same (more than a year), and other essential terms of the contract do not change, then insurance premiums under such contracts are accepted as a reduction in the taxable base for income tax (letter of the Ministry of Finance of Russia dated 27.08. 2007 No. 03-03-06/4/118). The Tax Code establishes a limitation only on the total period for which the contract is concluded, and not on the insurance period of a particular employee (Resolution of the Federal Antimonopoly Service of the Urals District of December 15, 2009 No. Ф09-9912 / 09-С3).

If the number of insured persons increases due to newly hired employees, as indicated in the supplementary agreement to the VHI contract, then the insurance premium can also be taken into account in taxation (clause 2 of article 942 of the Civil Code of the Russian Federation, letter of the Ministry of Finance of Russia dated November 16, 2010 No. 03 -03-06/1/731).

But if the employee quits, and the employer continues to pay insurance for him without terminating the contract with the insurer, then the part of the insurance premium that falls on laid-off employees must be excluded from the expenses taken into account for tax purposes (letter of the Ministry of Finance of Russia dated 05.05.2014 No. 03- 03-06/1/20922).

Let's change the conditions of Example 1 and see how insurance premiums for VHI can be taken into account, including those paid for laid-off employees.

Example 2

The number of calendar days in January and February 2015 is 59 (31 days + 28 days). Accordingly, the number of calendar days remaining under the VHI agreement attributable to dismissed employees is 306 (365 days - 59 days).

Calculate the share of the bonus attributable to laid-off employees, which is excluded from expenses:

(12,000 rubles x 5 people) / 365 days x 306 days = 50,301.37 rubles.

Let's create a document Operation(chapter Operations -> Operations entered manually) and date it to the beginning of March. In the document form, to create a new transaction, click the button Add and enter correspondence on the debit of account 91.02 and the credit of account 76.01.9 for the amount excluded from further calculations for deferred expenses (Fig. 5). For the purposes of tax accounting for income tax, you need to enter the amounts in special resources of the accounting register:

The amount of PR Dt 91.02 - for a permanent difference in the cost estimate; The amount of NU Kt 76.01.9 - for the amount of the insurance premium for dismissed employees.

Rice. 5. Exclusion of VMI expenses for laid-off employees

Starting from March 2015, when performing a scheduled operation Write-off of deferred expenses the amount of the insurance premium balance adjusted downwards according to accounting and tax accounting data, which can potentially be recognized as expenses, will already be used. Further steps in calculating the costs of VHI will not differ in any way from the steps described in Example 1. In December 2015, the lump sum paid insurance premium is fully debited from account 76.01.9. Taking into account the adjustments made, the amount of the insurance premium, which can potentially be included in expenses, is 429,698.63 rubles. (480,000.00 rubles - 50,301.37 rubles), and the maximum amount of expenses for VHI for 2015 is still defined as 436,080.00 rubles.

Obviously, the amount of 429,698.63 rubles is included in the expenses. as the minimum of the two amounts. Figure 6 shows Help-calculation of cost rationing for December 2015. The composition of indirect expenses reflected in line 040 of Appendix No. 2 to Sheet 02 of the income tax declaration includes the amount of expenses for VHI, equal to 429,698.63 rubles. In terms of VMI expenses at the end of the year, there are no differences between accounting and tax accounting data.

Rice. 6. Reference-calculation of standardization of expenses for VMI for January 2015

In conclusion, we note that a one-time payment of an insurance premium is not always convenient. A more rational option is when the contract provides for the payment of the insurance premium in installments, for example, quarterly. At the same time, the amount of the quarterly payment may be adjusted taking into account newly arrived and dismissed employees, the updated list of which is indicated in the supplementary agreements to the contract. Accounting for VHI expenses in the program will not change with this option: the amount of the payment will be debited during the quarter through the mechanism of deferred expenses, and the standard is calculated in any case on an accrual basis for the year.

» № 4/2010

One of the forms of social protection of the population's interests in health protection is compulsory (CHI) and voluntary (VHI) health insurance. The latter provides citizens with additional medical and other services in excess of those established by compulsory medical insurance programs. In accordance with Art. 4 of the Law of the Russian Federation No. 1499-1, medical insurance is carried out in the form of an agreement concluded between subjects of medical insurance.

This article will discuss the features of the reflection in tax accounting of insurance premiums under VHI agreements and the arbitration practice that has developed on this topic.

Legal basis for VHI

The subjects of VHI are: a citizen, an insurer, a medical insurance organization, a medical institution ( Art. 2 RF Law No.1499-1 ). At the same time, individual citizens and/or enterprises representing the interests of citizens can act as insurers.

The object of VHI is the insured risk associated with the costs of providing medical care in the event of an insured event ( Art. 3 of the Law of the Russian Federation No.1499-1 ).

To make it easier for the reader to understand the terminology, we will reveal the content of some concepts in accordance with insurance law. Yes, in accordance with paragraph 1 of Art. 9 of this law, the insured risk is the expected event, in the event of which occurrence insurance is carried out. An event considered as an insured risk must have signs of probability and randomness of its occurrence. BUT paragraph 2 of Art. 9 states that an insured event is an event that has occurred, provided for by the insurance contract or law, upon the occurrence of which the insurer is obliged to make an insurance payment to the insured, the insured person, the beneficiary or other third parties.

A voluntary medical insurance contract is an agreement between the insured and the insurance medical organization, according to which the latter undertakes to organize and finance the provision of medical care of a certain volume and quality or other services under VMI programs to the insured contingent ( Art. 4 Law of the Russian Federation No.1499-1 ). Thus, the VHI agreement is concluded in favor of third parties - the insured employees of the insured, who are simultaneously recognized as beneficiaries. The parties to this agreement are the insured and the insurers.

In this case, the VHI agreement must contain:

Names of the parties;

The duration of the contract;

Number of insured persons;

The amount, terms and procedure for making insurance premiums;

List of medical services corresponding to VHI programs;

Rights, obligations, responsibilities of the parties and other conditions that do not contradict the legislation of the Russian Federation.

The health insurance contract is considered concluded from the moment of payment of the first insurance premium, unless otherwise provided by the terms of the contract.

Now let's move on to the issues of taxation of expenses associated with the payment of contributions under VHI agreements.

income tax

The amounts of employers' contributions under voluntary insurance contracts concluded in favor of employees with insurance organizations are included in labor costs for the purposes of ch. 25 Tax Code of the Russian Federation based paragraph 16 of Art. 255 Tax Code of the Russian Federation. At the same time, this rule defines the conditions under which expenses will be recognized when calculating income tax:

An insurance organization must have a license issued in accordance with the legislation of the Russian Federation to conduct the relevant types of activities in the Russian Federation;

An agreement providing for payment by insurers of medical expenses of insured employees must be concluded for a period of at least one year;

Contributions under voluntary personal insurance contracts providing for payment by insurers of medical expenses of insured employees, as well as employers' expenses under contracts for the provision of medical services concluded in favor of employees for a period of at least one year with medical organizations, should not exceed 6% of the amount of expenses for payment labor (moreover, all employees of the organization, and not just the insured - this follows from Letters of the Ministry of Finance of Russia dated 04.06.2008 No.03-03-06/2/65 ).

It should also be borne in mind that the amount of labor costs when calculating the specified norm is determined based on the list of costs established by Art. 255 Tax Code of the Russian Federation, where, in addition to payment "for work", accruals of an incentive, compensatory nature, remuneration, allowances, one-time incentive accruals and other expenses are also included. Thus, the list of expenses provided for by this article of the Tax Code of the Russian Federation is wider than that reflected in the accounting on account 70 “Settlements with personnel for wages”. And the last paragraph paragraph 16 of Art. 255 Tax Code of the Russian Federation it was found that when calculating the "6% barrier", the cost of wages does not include the amount of contributions to VHI.

The base for calculating the maximum amount of expenses for VHI is determined on an accrual basis from the beginning of the tax period. At the same time, in order to determine the maximum amount of expenses, the period of validity of the agreement in the tax period starting from the date of entry into force of such an agreement is taken into account ( paragraph 3 of Art. 318 Tax Code of the Russian Federation). If it covers two tax periods (it is concluded not for a calendar year), then, according to the Moscow tax authorities ( Letter No. 28.02.200728-11/018463.2 ), labor costs for determining the maximum amount of expenses for the purposes in question are calculated on an accrual basis starting from the date of the actual transfer of the first insurance premium within a given tax period in accordance with paragraph 3 of Art. 318 of the Tax Code of the Russian Federation and starting from the next tax period until the expiration of the insurance contract.

Now let's talk about the procedure for recognizing insurance costs. With the accrual method, it is regulated Art. 272 Tax Code of the Russian Federation, in item 1 which indicates that expenses are recognized as such in the reporting (tax) period to which they relate, regardless of the time of actual payment of funds.

However, the procedure for recognizing expenses for compulsory and voluntary insurance has its own characteristics. Yes, according to paragraph 6 of Art. 272 Tax Code of the Russian Federation Voluntary insurance expenses are recognized as an expense in the reporting (tax) period in which, in accordance with the terms of the agreement, the taxpayer transferred (issued from the cash desk) funds to pay insurance premiums.

If the terms of the insurance contract provide for the payment of an insurance premium in a single payment, then under contracts concluded for a period of more than one reporting period, expenses are recognized evenly over the term of the contract in proportion to the number of calendar days of the contract in the reporting period.

Example 1

The organization entered into a VHI agreement with an insurance company for the period from September 1, 2009 to August 31, 2010. The insurance premium is a one-time payment in the amount of 2,920,000 rubles. transferred to the settlement account of the insurance company on September 1, 2009.

The reporting period of the organization is the first quarter, six months, nine months.

For the sake of simplicity, let's assume that labor costs (excluding accrued expenses for VHI) amounted to 4,050,000 rubles per month. and during the period while the VHI agreement was in effect, this value remained unchanged.

Determine the amount of the insurance premium per day. It will amount to 8,000 rubles. (2,920,000 rubles / 365 days).

Due to the fact that the organization transferred the premium under the insurance contract in a lump sum payment, the insurance premium will be distributed over the reporting periods as follows:

9 months of 2009 - 240,000 rubles. (8,000 rubles x 30 days);

2009 - 976,000 rubles. (8,000 rubles x 122 days);

I quarter of 2010 - 720,000 rubles. (8,000 rubles x 90 days);

Half year 2010 - 1,448,000 rubles. (8,000 rubles x 181 days);

9 months of 2010 - 1,944,000 rubles. (8,000 rubles x 243 days).

Reporting period	Validity period of the VHI agreement
2009
9 months

2010
I quarter
half year
9 months

If the terms of the insurance contract provide for the payment of the insurance premium in installments, then under contracts concluded for a period of more than one reporting period, the costs of each payment are recognized evenly over the period corresponding to the payment period (year, half-year, quarter, month), in proportion to the number calendar days of the validity of the contract in the reporting period.

Note that this rule provides that the payment is distributed evenly over the entire period its payment not for the entire duration of the contract. That is, it is assumed that the contract must contain an indication for which period the contribution is paid. Let's look at this with an example.

Example 2

Let's use the data of example 1.

The organization entered into a VHI agreement with an insurance company for the period from September 1, 2009 to August 31, 2010. In accordance with the terms of the agreement, the organization pays the insurance premium in two payments:

The first insurance premium in the amount of 1,200,000 rubles. paid
September 1, 2009 for the period from September 1 to December 31, 2009 (122 days);

The second insurance premium in the amount of 1,720,000 rubles. paid
December 30, 2009 for the period from January 1 until the end of the contract (243 days).

Let us determine the amount of the insurance premium per day in both periods. In the first period, it will amount to 9,836.07 rubles. (1,200,000 rubles / 122 days), and in the second - 7,078.19 rubles. (1,720,000 rubles / 243 days).

9 months of 2009 - 295,082 rubles. (RUB 9,836.07 x 30 days);

2009 - 1,200,000 rubles. (RUB 9,836.07 x 122 days);

I quarter of 2010 - 637,037 rubles. (RUB 7,078.19 x 90 days);

Half year 2010 - 1,281,152 rubles. (RUB 7,078.19 x 181 days);

9 months of 2010 - 1,720,000 rubles. (RUB 7,078.19 x 243 days).

Calculation of the amounts of the insurance premium that can be taken into account in tax expenses:

Reporting period	Validity period of the VHI agreement	The amount of the insurance premium, rub.	Labor costs, rub.	Contribution limit (6% of OT expenses), rub.	The amount of the insurance premium included in tax expenses, rub.
2009
9 months

2010
I quarter
half year
9 months

So, if the insurance premium is paid in several installments, they are distributed evenly not during the term of the contract, but during the period for which they are paid. What to do if the insurance premium is transferred in installments and it is not indicated for which periods this or that payment is made? A similar situation was considered by the Ministry of Finance in Letter No. 12.03.2009 03-03-06/2/37 answering the taxpayer's private question. The financiers believe that the insurance premium is accounted for at the end of each reporting period based on the number of calendar days in such a reporting period and the part of the insurance premium determined by dividing the total insurance premium by the number of calendar days during which the insurance contract is valid.

As you can see, this letter does not clarify the situation, because it is not entirely clear what is meant by the definition of "total insurance premium": whether it is the entire insurance premium provided for by the VHI agreement, or the amount of contributions on the date of payment of each contribution (for example, on the date of payment the second installment is the sum of the first and second payments, on the date of making the third - the sum of the first, second and third, etc.).

Thus, the methodology for distributing contributions in this situation is not clearly spelled out in the Tax Code of the Russian Federation. Therefore, it is very important that the contract specifies how much and for what period the contribution is paid, as well as the date of payment. Otherwise, disagreements with regulatory authorities cannot be avoided.

Example 3

Let's use the data of example 1 and assume that, in accordance with the terms of the contract, the organization pays the insurance premium in two payments:

Due to the fact that the contract does not indicate for which periods the contributions are paid, it would be logical to assume the following. The period for each contribution is determined from the moment of its payment until the end of the contract, that is, for the first payment from September 1, 2009
to August 31, 2010 (365 days), for the second - from December 30, 2009 to August 31, 2010 (245 days).

Determine the amount of the insurance premium per day:

For the first payment - 3,287.67 rubles. (1,200,000 rubles / 365 days);

For the second payment - 7,020.41 rubles. (1,720,000 rubles / 245 days).

Thus, from December 30 until the end of the contract, the amount of the insurance payment will be 10,308.08 rubles. (3,287.67 + 7,020.41).

Insurance premiums are distributed by reporting periods as follows:

9 months of 2009 - 98,630 rubles. (3,287.67 rubles x 30 days);

2009 - 415,136 rubles. (RUB 3,287.67 x 120 days + RUB 10,308.08 x
2 days);

I quarter of 2010 - 927,727 rubles. (RUB 10,308.08 x 90 days);

Half year 2010 - 1,865,762 rubles. (RUB 10,308.08 x 181 days);

9 months of 2010 - 2,504,864 rubles. (RUB 10,308.08 x 243 days).

Calculation of the amounts of the insurance premium that can be taken into account in tax expenses:

Reporting period	Validity period of the VHI agreement	The amount of the insurance premium, rub.	Labor costs, rub.	Contribution limit (6% of OT expenses), rub.	The amount of the insurance premium included in tax expenses, rub.
2009
9 months

2010
I quarter
half year
9 months

Now let's consider the controversial issues that (as arbitration practice shows) often arise between taxpaying organizations and tax authorities regarding the reflection of insurance premiums in expenses for the purposes of calculating income tax.

So, the insured organization concludes a VHI contract with a medical insurance company. At the time of the conclusion of the contract, the organization draws up lists of its employees, which may change during the term of the contract. For example, the number of insured persons decreases when employees leave (in which case they lose the right to pay for contractual services) and increases when new employees are hired, who acquire the right to pay for contractual medical services.

Expenses under VHI agreements, as well as the possibility of changing their list and the amount of the insurance premium attributable to each insured person, can be legitimately taken into account for tax purposes if such agreements are concluded by the organization for a calendar year, subject to the restrictions provided for in paragraph 16 of Art. 255 of the Tax Code of the Russian Federation (Letter of the Ministry of Finance of March 13, 2006 No. 03-03-04 / 2/61).

Here is what the arbitrators have to say on the matter. FAS SZO in Decree No. 10.04.2009А56-21728/2008 considered the following situation. In 2005, the company entered into a VHI agreement with an insurance company. The list of insured employees is presented in the appendix to the contract (112 people). Payment under this agreement was made by the company in full in 2005 and written off as expenses for tax purposes in proportion to the period of insurance.

In the course of the audit, she came to the conclusion that the company underestimated the taxable base for income tax due to the inclusion in the expenses of the costs of VHI of laid-off employees. At the same time, the tax authority calculated the amounts of insurance premiums starting from the dates of dismissal of employees and excluded these amounts from the expenses taken into account when calculating the base subject to income tax for the indicated periods.

However, the judges in this dispute supported the taxpayer. They proceeded from the fact that in order to recognize the amount of payments made by employers under VHI agreements concluded in favor of employees as expenses that reduce the tax base for income tax, it is sufficient to have an insurance agreement that meets the requirements paragraph 16 of Art. 255 Tax Code of the Russian Federation, and documents confirming their payment by the taxpayer in the reporting (tax) period. In addition, the court pointed out that, according to the terms of the health insurance contracts, the lists of insured employees were compiled at the time of their conclusion and could be changed by agreement of the parties during the term of these contracts. Changing the names of insured persons in the lists of employees may not be grounds for reducing the insurance premium paid to the insurance company.

According to the judges, the inspection did not take into account that the norms ch. 25 Tax Code of the Russian Federation, regulating the conditions and procedure for the taxpayer to accept VHI expenses for the purpose of taxing profits, contain restrictions only on the period for which the VHI agreement is concluded.

According to Art. 934 of the Civil Code of the Russian Federation the insured person (employee) is not a party to the insurance contract, although the contract itself is concluded in his favor.

Upon dismissal or hiring of individual employees, the insurance contract does not terminate. All its conditions, except for the number of insured persons, their medical programs and the possible additional payment of premiums with an increase in the previously agreed number of such persons, remain unchanged. Therefore, if changes were made to the list of insured persons related to the hiring and dismissal of employees without changing the essential terms of the contract, then insurance premiums under such contracts are accepted as a reduction in the taxable base for income tax.

In connection with the foregoing, the court came to the conclusion that the tax authority had no legal grounds for accruing income tax, penalties and fines on this episode to the company.

The opinion that contributions to VHI reduce the tax base for income tax even in the event of dismissal of employees is also expressed in Decree of the FAS UO dated 12/15/2009 No.A07-7280/2009.

Disputes with the tax office may also arise regarding the costs of VHI for those employees who were included in the insured on the basis of additional agreements to the VHI agreement. Additional agreements were concluded later than the main contract, and it is natural that the validity of policies for such employees will be less than a year. A similar case was considered by the Ninth Arbitration Court of Appeal ( Decree No. 22.10.200909AP-17125/2009-AK).

The VHI contract between the policyholder and the insurer was concluded for a period from 01/01/2004 to 12/31/2004. Thus, the condition for the inclusion of insurance premiums in the composition of the company's expenses for wages, specified in par. 5 p. 16 Art. 255 Tax Code of the Russian Federation, was observed by them. Changing (by increasing) the number of insured persons during 2004 is not a basis for changing the term of the contract for the following reasons.

The term of the personal insurance contract, as well as information about the insured persons, is a separate essential condition of this agreement ( pp. 4 p. 2 art. 942 of the Civil Code of the Russian Federation, Art. 4 Law of the Russian Federation No.1499-1 ). Its change must also be carried out by agreement of the parties in the appropriate written form. In this case, the policyholder and the insurer did not change the term of the contract. The provisions of the Civil Code of the Russian Federation and the terms of the insurance contract do not provide that an increase in the number of insured employees affects the change in the term of the contract, the parties to which are the insurer and the policyholder. This circumstance does not entail the conclusion of a new contract in respect of newly insured persons, if the total number of insured employees exceeds the number originally established by the contract, and also if the initially established amount of the insurance premium paid to the insurer is exceeded.

The inspectorate's argument that an increase in the number of insured persons entails the emergence of new legal relations with them, and therefore, in relation to these persons, the contract is valid from the date of conclusion of additional agreements, that is, less than one year, with reference to the provisions paragraph 3 of Art. 453 of the Civil Code of the Russian Federation, is rejected because it does not comply with the norms of the current civil legislation.

A similar opinion was expressed in Decree of the FAS MO dated 23.01.2008 No.KA-A40/14448-07: in ch. 25 Tax Code of the Russian Federation contains restrictions only on the period for which the VHI agreement is concluded. There are no restrictions on the period for which employees are insured.

As for the Ministry of Finance, he also believes that if the VHI agreement is concluded between the organization and the insurance company for a period of at least a year, and if the change in the list of insured persons due to the dismissal of some and the employment of other employees does not change or terminate the above-mentioned agreement, then the amounts of insurance premiums paid under the specified agreement for new employees are taken into account for the purposes of taxing organizations' profits in labor costs, taking into account the restrictions provided for paragraph 16 of Art. 255 Tax Code of the Russian Federation (letters dated 18.01.2008 No.03-03-06/1/13 , dated 18.01.2008 No.03-03-06/1/15 , dated 12/18/2007 No.03-03-06/1/869 , dated 10.10.2007 No.03-03-06/1/709 ).

A dispute between the tax inspectorate and the insured organization may also arise regarding the economic feasibility of expenses. So, for example, in Decree of the FAS SKO dated 29.05.2009 No.А53-19504/2008 considered the situation when the tax authority did not accept the costs of insurance premiums under VHI agreements for the purpose of calculating income tax, regarding them as economically unjustified due to the low probability of occurrence of insured events.

According to Art. 9 of the Law of the Russian Federation No.4015-1 The insured risk is the anticipated event for which insurance is provided.

The judges pointed out the absence of legal significance of the argument of the tax inspectorate that the diseases named in clause 3.3 of the contract are rare and, as a rule, manifest themselves in childhood, and reasonably rejected it. The risk of occurrence of diseases that are an insured event exists, and their treatment is long and expensive, the conclusion of voluntary medical insurance contracts is expedient and economically justified.

VHI agreements determine the total insurance premium. The Tax Inspectorate calculated the amount of the insurance rate and concluded that the amount of the insurance rate exceeded 100%. The courts justifiably disagreed with the methodology of the tax authority for the distribution of the insurance premium, depending on its correlation with the limits of liability of the insurer by type of disease, since this methodology does not have a regulatory justification. Under such circumstances, the conclusion of the tax authority on the unreasonable acceptance of VMI expenses for tax purposes does not comply with the law.

Insurance premiums

insurance premium law a list of payments not subject to mandatory social insurance contributions has been established. These include, in particular, contributions under voluntary medical insurance agreements for employees concluded for a period of at least one year ( pp. 5 p. 1 art. 9).

If the contract with the insurance company is concluded for a period of less than a year, then payments under it will be subject to insurance premiums. Thus, the taxable base for each insured employee must include that part of the payment that falls under the contract on this employee.

Sometimes employers conclude VHI agreements in favor of not only employees, but also their family members. Due to the fact that these persons are not employees, insurance premiums transferred in their favor will not be subject to insurance premiums based on paragraph 1 of Art. 7 of the Law on Insurance Contributions.

personal income tax

As follows from paragraph 3 of Art. 213 of the Tax Code of the Russian Federation, when determining the tax base, the amounts of insurance premiums under VHI agreements are not taken into account if the indicated amounts are paid:

For individuals from the funds of employers;

From the funds of organizations that are not employers in respect of those individuals for whom they pay insurance premiums.

That is, insurance premiums paid by the employer under a VHI agreement concluded in favor of employees are not included in the tax base of employees. If employers pay for insurance in favor of persons who are not their employees (for example, spouses, children, close relatives of the employee), then the amounts of insurance premiums paid from the funds of organizations for such persons are not subject to personal income tax (see paragraph 1 of this article). letters of the Ministry of Finance of Russia dated December 26, 2008 No.03-04-06-01/388 , dated 04.12.2008 No.03-04-06-01/363 , № 03-04-06-01/364 , dated 17.07.2008 No.03-04-06-01/216 ).

This rule, as a rule, does not give rise to disputes between taxpayers and tax authorities on the issue of taxation of personal income tax on insurance premiums in favor of employees. Disagreements may arise in cases where employees leave before the end of the VHI contract.

Consider, for example, Decree of the FAS SZO dated 10.04.2009 No.А56-21728/2008. According to the inspectorate, the taxpayer's income in the form of an insurance premium paid for him under a VHI agreement during the time he was on the staff of the company is not included in the base subject to personal income tax. However, insurance premiums paid by the employer to insurance organizations in the part that fall on the period after the dismissal of the employee are subject to inclusion in the tax base for this tax in accordance with paragraph 2 of Art. 211 Tax Code of the Russian Federation as income received by the dismissed employee in kind. Consequently, the company, as a tax agent, was obliged to calculate personal income tax on the named income of individuals, withhold it and pay it to the budget. Based on this conclusion, the inspectorate brought the company to tax liability.

However, the judges recognized the decision of the inspection on this episode as invalid. By virtue of paragraph 1 of Art. 24 Tax Code of the Russian Federation tax agents are persons on whom the tax legislation is responsible for calculating, withholding from the taxpayer and transferring taxes to the appropriate budget.

The court established and the materials of the case confirm that according to the VHI agreements concluded by the company with insurance companies, insured employees must be provided with medical services. At the same time, no payments were made in favor of insured individuals.

When a number of employees were dismissed before the expiration of the VMI contracts, they also did not generate income in kind in the form of the amount of insurance premiums paid by the employer, falling on the period after the dismissal of the insured persons. After the dismissal, the employees of the company handed over insurance policies and did not apply for medical assistance requiring reimbursement of the relevant expenses under the existing VHI agreements.

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Voluntary medical insurance (VMI) for company employees

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Benefits of VHI for the employer

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Insurance premiums

income tax

Recognition of expenses for VHI in accounting and tax accounting

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Example 1

Changing the list of insured persons during the term of the contract

Example 2

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