Tax benefits in VHI for legal entities:

Thanks to the current tax incentives, it has become more profitable for employers to take care of the health of their employees:

In accordance with Art. 255 item 16 of part II tax code RF insurance premium included in the composition of expenses in the amount of up to 6% of the annual size of the wage fund (payroll);
in accordance with Art. 149 clause 3, clause 7, part II of the Tax Code of the Russian Federation, the insurance premium is not subject to value added tax (VAT);
in accordance with article 9, paragraph 1, paragraph 5 of the Federal Law of July 24, 2009 N 212-FZ "On insurance premiums to the Pension Fund, FSS, MHIF and territorial funds Compulsory medical insurance, insurance premium paid under VHI agreements are not charged insurance premiums in Pension Fund, fund social insurance, federal and territorial CHI funds.
in accordance with article 213, clause 5, part II of the Tax Code of the Russian Federation, the insurance premium is not included in the total annual income of an employee.

Tax deductions in VHI for individuals

An individual is entitled to receiving social tax deductions in the amount of up to 120,000 rubles. per year when concluding a VHI agreement in their favor, as well as in favor of their spouse, their parents and their children under the age of 18 years.

Reason: Tax Code Russian Federation(Part two) art. 219, paragraph 1 subparagraph 3):
1. When determining the size of the tax base in accordance with paragraph 3 of Article 210 of this Code, the taxpayer has the right to receive the following social tax deductions:
…
3) in the amount paid by the taxpayer in tax period for treatment services provided to him by medical institutions of the Russian Federation, as well as paid by the taxpayer for treatment services of his spouse, his parents and (or) his children under the age of 18 years in medical institutions of the Russian Federation (in accordance with the list medical services approved by the Government of the Russian Federation), as well as in the amount of the cost of medicines (in accordance with the list of medicines approved by the Government of the Russian Federation) prescribed by the attending physician, purchased by taxpayers at their own expense.

When applying social tax deduction provided for by this subparagraph, the amounts of insurance premiums paid by the taxpayer in the tax period under agreements of voluntary personal insurance, as well as under contracts of voluntary insurance of the spouse, parents and (or) their children under the age of 18, concluded by him with insurance organizations that have licenses to conduct the relevant type of activity, providing for payment by such insurance organizations exclusively for treatment services.

The total amount of the social tax deduction provided for in paragraphs one and two of this subparagraph is accepted in the amount of actually incurred expenses, but subject to the limitation established by paragraph 2 of this article.

The deduction of the amounts of payment for the cost of treatment and (or) payment of insurance premiums is provided to the taxpayer if the treatment is carried out in medical institutions that have the appropriate licenses for implementation medical activities, as well as when the taxpayer submits documents confirming his actual expenses for treatment, the purchase of medicines or the payment of insurance premiums.

The specified social tax deduction is provided to the taxpayer if payment for treatment and purchased medicines and (or) payment of insurance premiums were not made by the organization at the expense of employers;

2. Social tax deductions referred to in paragraph 1 of this article are provided on the basis of a written application of the taxpayer when submitting a tax return to tax authority taxpayer at the end of the tax period.

Social tax deductions specified in paragraphs. 2-4 paragraph 1 of this article(with the exception of the expenses for the education of the taxpayer's children, specified in subparagraph 2 of paragraph 1 of this article, and the costs of expensive medical treatment, specified in subparagraph 3 of paragraph 1 of this article), are provided in the amount of actually incurred expenses, but in total no more than 120,000 rubles per tax period. If a taxpayer in one tax period has expenses for education, medical treatment, expenses under an agreement (agreements) of non-state pension provision and under an agreement (agreements) of voluntary pension insurance, the taxpayer independently chooses what types of expenses and in what amounts are taken into account within the maximum amount social tax deduction specified in this paragraph.

It is becoming more and more difficult to attract an employee only with a salary. Therefore, various "social packages" appeared not only in large, but also in small companies. Almost an obligatory component of the social package is medical insurance. To learn how to properly arrange such insurance and how to calculate taxes and contributions related to voluntary medical insurance (VHI) of an employee at the expense of the employer, read in this article.

Types of insurance

Let's make a reservation right away that the taxation rules, especially in part, are highly dependent on the type of insurance that the employer decided to include in the "social package". So, there may be insurance in case of disability or death. In addition, the legislation provides for the possibility of insurance in case of temporary disability.

However, these insurance options are rather exotic, which most accountants do not have to deal with. Most often, voluntary insurance policies are included in the social package. health insurance, giving employees the opportunity to receive medical care in medical institutions accredited by the insurance company (polyclinics, hospitals, emergency rooms, sanatoriums, etc.). We will focus on this type of insurance.

Three conditions for VHI

So, the company's management decided to provide employees medical insurance. To do this, the company will need to conclude a voluntary personal insurance agreement with the insurance organization in favor of third parties (employees).

Accordingly, it is the responsibility of the employer to pay for such insurance, and employees will directly use the services of medical institutions. The tax code allows you to take into account the cost of paying for such insurance. True, there are several "buts".

So, firstly, the obligation to provide employees with insurance should be fixed in the labor or in the collective agreement (clause 1 of article 255 of the Tax Code of the Russian Federation). Secondly, only those amounts that are listed in the payment of employee insurance can be included in expenses, i.e. persons with whom the organization has an employment contract. Thirdly, the amount that can be expensed is limited to six percent of total amount labor costs. Finally, fourthly, the insurance contract itself must be concluded for a period of at least a year. Let's consider these conditions in detail.

What do we write in the contract

Let's start with the employment contract. It is clear that this condition must be fixed in employment contracts with employees, but this can be done in different ways.

So, this may be a direct indication in the contract that the employer is obliged to insure the employee under the VHI program. Or maybe a link to a local normative act- Regulations on social guarantees, Internal labor regulations, etc., which contain a similar condition. Moreover, if the first option is chosen, then all the “particulars” (such as: from what moment the insurance is provided, whether it is valid upon dismissal, transfer, transfer to another position, the amount of this insurance) must be fixed either also in the contract, or by referring to corresponding local act.

You also need to make sure that the list of insured persons matches the list of employees of the organization. After all, only those amounts that are paid under insurance contracts of persons who have a valid employment contract with an organization can fall into expenses taken into account when taxing profits. Of course, payment of insurance for family members of employees or for persons with whom the organization has civil law contracts is possible. But tax base in terms of profit, such costs will not be reduced.

Cost rationing

Let's move on to normalization. Income tax expenses include payments under VHI agreements in the amount of not more than six percent of the amount of labor costs.

Please note that for the purposes of calculating the standard, labor costs include the wages of all employees of the enterprise, and not just those who are insured. It is also important to remember that the limit is determined in the same period when insurance costs are recorded.

Cost allocation

Let's now see when the costs of VHI are taken into account. To do this, we turn to paragraph 6 of Article 272 of the Tax Code. It says that the procedure for recognizing expenses for paying insurance under contracts concluded for a period of more than one reporting period (in the case of VHI, costs for shorter contracts simply do not fall into expenses, because according to the Tax Code of the Russian Federation the minimum period is one year) depends on how the company pays for the services of the insurance company. The tax code offers two possible options - a one-time payment and several payments for periods of insurance.

In the first case (one-time payment), the amount paid under the insurance contract is charged to expenses evenly throughout the entire term of the contract, in proportion to the number of calendar days of the contract in the reporting period.

In the second case (several payments for insurance periods), each payment must be recognized evenly over the period corresponding to the period for which the payment was transferred, again in proportion to the number of calendar days of the contract in the current reporting period.

In practice, a third option is also possible, which is not described in the Tax Code. We are talking about cases of installment payment, when the contract does not clearly indicate for which period each specific payment is made. This is a regular installment plan, when the contract only sets the dates for making the next payment, but there is no binding of this payment to the insurance period. How to act in such a case, the Tax Code does not say. If we apply here the logic used in Article 272 of the Tax Code of the Russian Federation, it turns out that each payment must be evenly distributed over the period from the date of payment transfer to the end date of the insurance period.

personal income tax and contributions to funds

The insurance premiums that the employer pays under the VHI agreement do not create taxable income for the insured employees due to the direct indication of this in paragraph 3 of Article 213 of the Tax Code of the Russian Federation. Please note that, unlike income tax, there is no rationing in part. Even if the employer could not fully take into account the amount paid under the insurance contract in expenses, personal income tax does not arise for employees insured under such an agreement.

There is no obligation to accrue personal income tax in terms of the cost of medical services that insured employees receive under the VHI program paid by the employer. This is stated in subparagraph 3 of paragraph 1 of Article 213 of the Tax Code of the Russian Federation. The only exception is payment through health resort treatment insurance. Here personal income tax arises, but not the employer, but Insurance Company(Clause 1, Article 226 of the Tax Code of the Russian Federation). It is she who will have to calculate personal income tax from the cost of the tour, if possible, withhold it and transfer it to the budget, or inform the inspectors about the impossibility of withholding (clause 5 of article 226 of the Tax Code of the Russian Federation, determination of the Supreme Arbitration Court of the Russian Federation dated 10.11.10 No. VAS-14352 / 10). So the accountant of the employing organization has nothing to worry about.

The issue of contributions to off-budget funds is solved in a similar way. According to subparagraph 5 of paragraph 1 of Article 9 of Federal Law No. 212-FZ of July 24, 2009, payments under voluntary personal insurance contracts for employees that provide for payment for medical services and are concluded for a period of at least one year are exempted from the calculation of contributions. At the same time, the legislator, as in the case of personal income tax, has not established any standards for this benefit. This means that it is not necessary to accrue contributions for payments in favor of employees, even if part of the costs under the contract is not taken into account when taxing profits.

AT contributions under voluntary personal insurance contracts that provide for the payment by insurers of medical expenses of insured employees are accounted for as part of labor costs (clause 16, article 255 of the Tax Code of the Russian Federation). Such costs reduce taxable income in an amount not exceeding 6 percent of the amount of labor costs (paragraph 9, clause 16, article 255 of the Tax Code of the Russian Federation), subject to certain additional conditions(see sidebar below).

At the same time, contributions (insurance premiums) under voluntary medical insurance contracts (VHI) are exempt from personal income tax (clause 3, article 213 of the Tax Code of the Russian Federation). In addition, insurance premiums under VHI agreements are not subject to insurance premiums.

However, if all costs incurred insurance organization in pursuance of the VHI agreement, if the company itself would carry out in favor of its employees, it would most likely have problems with the recognition of many expenses for income tax purposes and the contribution burden would increase. Let's consider how taxes can be reduced by concluding a VHI agreement, as well as what atypical staff costs exist in practice that can be covered under such an agreement.

Conditions under which VHI costs are included in expenses

Insurance premiums under voluntary medical insurance contracts are taken into account when calculating income tax, subject to the following conditions:

- the types and procedure for providing voluntary medical insurance are prescribed in the employment contract with the employee or in the collective agreement (letter of the Ministry of Finance of Russia dated 10.05.11 No. 03-03-06 / 1/284);

- the VHI agreement is concluded for a period of at least one year, while any period of time consisting of 12 consecutive months is considered a year (letter of the Ministry of Finance of Russia dated February 15, 2012 No. 03-03-06 / 1/86);

— the insurance company with which the insurance contract is concluded has a license issued in accordance with the legislation of the Russian Federation to conduct the relevant types of activities.

These restrictions follow from the provisions and Article 255 of the Tax Code of the Russian Federation.

The VHI program can include payment for vouchers to sanatoriums

The regulatory authorities believe that the company has the right to take into account insurance premiums under VHI agreements, even if the voluntary medical insurance agreement provides for sanatorium treatment of employees (letter of the Ministry of Finance of Russia dated 03.03.14 No. 03-03-10 / 8931, brought to lower inspections by letter of the Federal Tax Service of Russia dated 19.03.14 No. GD-4-3/4945). At the same time, the regulatory authorities refer to Article 40 of the Federal Law of November 21, 2011 No. 323‑FZ “On the Fundamentals of Protecting the Health of Citizens in the Russian Federation”. According to this norm, sanatorium-resort treatment includes medical care provided by medical organizations (sanatorium-resort organizations) for preventive, therapeutic and rehabilitation purposes while staying in health-improving areas and resorts.

It should be noted that before the advent of favorable clarifications from the regulatory authorities, fiscal officials during inspections often excluded the costs of sanatorium treatment from the cost structure. Sometimes they were supported by the courts. For example, in the decision of the Federal Antimonopoly Service of the West Siberian District dated 06.12.11 No. A27-270/2011 (upheld by the decision of the Supreme Arbitration Court of the Russian Federation dated 05.05.12 No. VAS-2485/12), the court pointed out that the collective VHI agreement does not apply to the types insurance contracts listed in Article 255 of the Tax Code of the Russian Federation. Since the VHI contract was actually concluded by the company in order to provide employees with sanatorium and resort vouchers. In this connection, there are no grounds for including the amounts of insurance premiums in tax expenses.

If, upon the occurrence of insured events, the treatment of employees is carried out in institutions of a sanatorium-resort type, including with the provision of a voucher, then insurance premiums to extra-budgetary funds do not need to be charged on contributions under VHI agreements. The main thing is that VHI agreements are concluded for a period of one year or more.

As mentioned above, the employer does not withhold personal income tax from his VMI expenses in favor of employees. Since, by virtue of Article 213 of the Tax Code of the Russian Federation, when determining the tax base, insurance premiums are not taken into account when individuals are insured under contracts of compulsory, voluntary personal and voluntary pension insurance. VHI refers to voluntary personal insurance. (clause and article 4 of the Law of the Russian Federation dated November 27, 1992 No. 4015-1 “On the organization of insurance business in the Russian Federation”). However, according to paragraph 1 of Article 213 of the Tax Code of the Russian Federation, insurance payments, which are associated with the provision of sanatorium and resort vouchers, are included in the tax base for personal income tax in general order. That is, in this case, the tax agent is not the employer, but the insurer, who makes the insurance payment under the VHI agreement (clause 1, article 226 of the Tax Code of the Russian Federation).

The fact that it is the insurance company that calculates personal income tax, withholds and transfers it to the budget, is evidenced by the resolution of the Federal Antimonopoly Service of the North-Western District of July 16, 2010 No. A56-24057 / 2008 (upheld by the decision of the Supreme Arbitration Court of the Russian Federation of November 10, 2010 No. VAS-14352 / ten). If it is impossible to withhold the tax, then the insurance company must inform the inspectorate and the employee about this (clause 5, article 226 of the Tax Code of the Russian Federation).

At the same time, if the employer tried to pay for trips to employees on his own, he would not be able to take into account the expenses for income tax purposes - Article 270 of the Tax Code of the Russian Federation expressly prohibits doing this. And although there would most likely be no disputes regarding personal income tax - such incomes of individuals are exempt from tax (clause 9 of article 217 of the Tax Code of the Russian Federation), the FSS of Russia believes that the amount of payment for sanatorium and resort vouchers purchased by the organization for employees is subject to insurance premiums (letter from 11/17/11 No. 14-03-11/08-13985). The courts, however, think otherwise (determination of the Supreme Arbitration Court of the Russian Federation dated 31.03.14 No. VAS-3458/14, resolution of the Federal Antimonopoly Service of the Volga District dated 13.02.14 No. A12-6720/2013), however, not every company is ready to sue.

That is, the minus of a voluntary medical insurance contract in comparison with self-payment of vouchers consists only in possible claims against an individual for personal income tax. However, there is a possibility that the insurance company will not withhold personal income tax and will not report the impossibility of withholding to the tax authority (Resolution of the Federal Antimonopoly Service of the North-Western District of July 16, 2010 No. A56-24057 / 2008).

It is beneficial to include payment for medicines for employees in the VHI program

The insurance program under the VHI agreement can include reimbursement to employees for the cost of medicines they purchased. Resolution No. 18AP-3119/2009 of May 12, 2009 of the Eighteenth AAC confirms the legitimacy of this approach.

According to paragraph 1 of Article 934 of the Civil Code of the Russian Federation, the list of cases (events) upon the occurrence of which the insured is obliged to pay the insurance premium to the insurer is determined by the parties to the personal insurance contract. On this basis, the company has the right to conclude a voluntary medical insurance agreement, according to which the insured event will be the purchase by an employee of medicines prescribed by a doctor and reimbursement of expenses for their purchase.

If the VHI contract is concluded for a period of one year or more, then the insurance premiums associated with the occurrence of such an insured event are not subject to insurance premiums. As for personal income tax, in this case it is not necessary to withhold tax from insurance premiums under voluntary medical insurance contracts (clause 3 of article 213 of the Tax Code of the Russian Federation).

And again, if the employer paid for the medicines on his own, he would not be able to reduce his taxable income by these amounts (clause 29, article 270 of the Tax Code of the Russian Federation). The maximum that could be done is to equip an office first-aid kit at the expense of tax expenses. But only those medicines, the list of which is contained in the Requirements for completing first-aid kits for first aid medical care, approved by the order of the Ministry of Health and Social Development of Russia dated 05.03.11 No. 169n (subparagraph 7, paragraph 1, article 264 of the Tax Code of the Russian Federation). This is stated in the letter of the Ministry of Finance of Russia dated 03.10.12 No. 03-03-06 / 2/112.

By personal income tax the consequences would be almost the same - the employer would withhold tax on amounts exceeding 4 thousand rubles, which could be issued in the form of financial assistance(Clause 28, Article 217 of the Tax Code of the Russian Federation). But on insurance premiums, disputes are possible as to whether such payments for the purchase of medicines are related to labor relations. Since, nominally, Article 9 of the Federal Law of July 24, 2009 No. 212-FZ does not contain special provisions that allow not to tax such expenses of the company in favor of employees. Only the same 4,000 rubles of financial assistance per employee per calendar year are exempted from taxation by contributions (clause 11, part 1, article 9 of the Federal Law of July 24, 2009 No. 212-FZ).

Diet food can be included in the VHI program

Some companies, through the inclusion of additional categories of medical services in VHI program they try to disguise salary increases or incentive payments to employees. For example, by providing dietary nutrition under the VHI agreement. In the decision of the Federal Antimonopoly Service of the Urals District dated September 2, 2010 No. Ф09-8954 / 09-С2, the court upheld this method of tax savings.

In this case, the company entered into a VHI agreement with an insurer. The programs attached to it provided for insurance of risks associated with the costs of providing medical care to company employees. In turn, the insurer signed an agreement with a medical institution, the subject of which was the provision of medical services to the insured persons, including counseling by a dietitian. The doctor, in accordance with the diagnosis, prescribed appropriate treatment for the company's employees, in particular, dietary nutrition. The insured employees were provided with appropriate meals in a specialized organization with which the medical institution signed an agreement.

In the future, the employees of the company were provided bank cards, allowing you to use several applications, in particular "diet food". Through payment terminals, amounts were credited to all applications plastic cards and withdrawals by employees of transferred amounts.

Note that, as a rule, the taxpaying company does not participate in the calculations, but only pays contributions for VMI to the insurer. Payment for food is made by the medical center, and funds are credited to the cards on the basis of an agreement concluded between a public catering organization and a bank. As in the previous cases, there is no need to pay insurance premiums. The situation is similar with income tax and personal income tax.

In a normal situation, when the company independently organizes meals for employees, these costs are included in labor costs. At the same time, such an obligation of the employer must be recorded in the labor or collective agreement (clause 25, article 270, clause 25, article 255 of the Tax Code of the Russian Federation).

Due to the fact that these are labor costs, the inspection authorities force the taxpayer in this situation to pay insurance premiums and withhold personal income tax (clause 1 of article 211 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated 04.12.12 No. 03-04-06 / 6- 340, Part 1, Article 7 of the Federal Law No. 212-FZ of July 24, 2009, Part 1 of Article 20.1 of the Federal Law No. 125-FZ of July 24, 1998). To do this, the company must determine the income of each employee that he received in the form of food, that is, keep personal records. If these rules are not followed, then the organization is not entitled to take into account the cost of food when calculating income tax (letter of the Ministry of Finance of Russia dated February 11, 2014 No. 03-04-05 / 5487). Moreover, the condition for maintaining personalized records for each employee is mandatory (letter of the Ministry of Finance of Russia dated 11.06.15 No. 03-07-11 / 33827). In addition, the Ministry of Finance of Russia insists that if food is personalized and provided in kind, then VAT must be charged on its cost (subparagraph 1, paragraph 1, article 146, paragraph 2, article 154 of the Tax Code of the Russian Federation, letter from the Ministry of Finance of Russia dated 11.02.14 No. 03-04-05/5487).

Of course, you can not keep personal records, then you do not need to accrue insurance premiums, withhold personal income tax and pay VAT. But this will bring problems in view of the tax costs of food.

Relatives of a company employee can be included in the list of insured persons under VHI

Another way to use the VHI agreement for tax saving purposes is to insure the employee's relatives. The Tax Code allows obtaining tax benefits from insurance under a VHI agreement not only directly by company employees, but also by their relatives, including children. True, this benefit is possible only in relation to personal income tax.

Based on the provisions of paragraph 3 of Article 213 of the Tax Code of the Russian Federation, it follows that the amounts of insurance premiums under VHI agreements paid from employers for their employees and members of their families are not subject to personal income tax. This is stated in the letters of the Federal Tax Service for Moscow dated July 1, 2010 No. 20-14 / 3 / 068886, the Ministry of Finance of Russia dated December 26, 08 No. 03-04-06-01 / 388, dated July 23, 08 No. 03-04-06- 01/224, dated 03.07.08 No. 03-04-06-01/185, dated 04.12.08 No. 03-04-06-01/364. Judging by the explanations of the regulatory authorities, if the company does not report to the tax authority that it is impossible to withhold personal income tax from the natural income of an individual, then there will be no serious tax risks.

As regards the inclusion of contributions to voluntary insurance relatives of the employee as expenses, the tax department believes that these amounts cannot be included in expenses when calculating income tax (letter of the Federal Tax Service for Moscow dated 22.08.08 No. 21-11 / [email protected]). Since the company has the right to take into account as part of the costs only the costs of voluntary medical insurance of its employees (paragraph 1, clause 16, article 255 of the Tax Code of the Russian Federation). And the relatives of the employee are not in labor relations with the organization (Article 15, 20 of the Labor Code of the Russian Federation). In addition, paragraph 6 of Article 270 of the Tax Code of the Russian Federation expressly prohibits taking into account such expenses.

Our company wants to issue VHI for employees: 1. can we reduce taxes due to insurance of employees under VMI2. what taxes and what percentage3. what benefits can still be used when insuring their employees under VHI

In this situation, personal income tax contributions for VHI are not taxed. The amounts paid are not subject to insurance premiums, provided that the insurance contracts are concluded for one year or more.

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. In this case, 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);
• 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.

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:

Consequently:

How to reflect in accounting and taxation expenses for voluntary medical insurance of employees

Medical insurance of employees is considered voluntary if insurance contracts are concluded at the initiative of the employer, and not due to the requirements federal law, establishing the conditions and procedure for its implementation (clause , article 3 of the Law of November 27, 1992 No. 4015-1).

Accounting*

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 ().

Insurance costs should be recognized in accounting from the date of entry insurance contract by virtue of. 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 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 charged to 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 2015:

In 2016:

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

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 (clause,, 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 ().

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 system of voluntary medical insurance (Article and Civil Code of the Russian Federation, paragraph , Article 4, paragraph 1 Article 5 of the Law of November 27, 1992 No. 4015-1). Insured events, upon the occurrence of which the insurance company must pay 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 insurance compensation the purchase of medicines by prescription of a doctor, and compensation to the employee for the costs of their purchase may be provided.

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

Situation: is it necessary to withhold personal income tax from insurance premiums under VHI 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: *

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 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. Under the contract, treatment takes place in Russian and foreign medical institutions

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 applies regardless of the place where medical services are provided:

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.

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

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

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).

Such a situation is also possible. The employee was fired, and no one was included in the voluntary health insurance program instead. In this case, the part of the insurance premium that falls on the dismissed person cannot be taken into account when calculating income tax (letter of the Ministry of Finance of Russia dated May 5, 2014 No. 03-03-06/1/20922).

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 employment 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).

The chief accountant advises: 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:

• contract costs compulsory insurance employees;
• amounts voluntary contributions 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.
  1. You can reduce income tax on expenses for VMI insurance(subject to all mandatory conditions)
  2. income tax. The cost of voluntary health insurance reduces taxable income within 6 percent of the total cost of wages for all employees of the organization.
  3. Benefits for registration VHI employees not provided.
  • in February - 6904 rubles. (90,000 rubles : 365 days? 28 days);
  • compulsory insurance;
  • compulsory insurance;
  • voluntary personal insurance;
  • voluntary pension insurance.
  • compulsory insurance;
  • voluntary personal insurance;
  • voluntary pension insurance.
  • on Russian territory;
  • outside of Russia.
  • the insurance contract is concluded for a period of at least one year. At the same time, any period of time consisting of 12 consecutive months (for example, from February 1, 2015 to January 31, 2016 inclusive) is recognized as a year (clause , 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.
• 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.*

It happens that the contract is not valid from the beginning of the month. When calculating the standard, take into account the cost of wages for such months not in full, but in proportion to the number of calendar days in which the contract was in force. That is, such a calculation must be done for the first and last month in which the contract was valid. This procedure is established by paragraph 1 and article 255 of the Tax Code of the Russian Federation. The Ministry of Finance of Russia confirmed it in letters dated September 16, 2016 No. 03-03-06 / 1/54205 and 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, normalized expenses, which, according to the results of the quarter (month), are above the norm, according to the results of the year (the next reporting period) may meet the standard. *

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 that the general conditions for recognizing such expenses are observed and the limit of 6 percent of the amount of expenses for the remuneration of all employees of the organization is not exceeded.

For example, this can happen if the employee is a foreigner. Initially, the VHI agreement must be concluded when he is hired, and the second agreement - 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. paragraph 1 of Article 346.16 of the Tax Code of the Russian Federation and is confirmed c). However, in private clarifications, employees tax service 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, 2015, Alfa LLC entered into a contract for voluntary medical insurance 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, 2015 in the amount of 90,000 rubles. The insurance is valid from January 24, 2015 to January 23, 2016.

AT accounting policy 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 2015:

• 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 2016:

• 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 2015:

Debit 20 (08, 23, 25, 26, 29, 44, 91-2...) Credit 76-1
- 1973 rubles. – expenses for voluntary medical insurance of employees for January 2015 are taken into account.

In February 2015:

Debit 20 (08, 23, 25, 26, 29, 44, 91-2...) Credit 76-1
- 6904 rubles. – expenses for voluntary medical insurance of employees for February 2015 are taken into account.

In March 2015:

Debit 20 (08, 23, 25, 26, 29, 44, 91-2...) Credit 76-1
- 7644 rubles. – expenses for voluntary medical insurance of employees for March 2015 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 2015.

Labor costs of Alfa for the 1st quarter of 2015 according to tax accounting 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 2015 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 1st quarter of 2015 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

Therefore, in accounting and tax accounting in the first quarter of 2015, Alfa's accountant recognized the cost of voluntary medical insurance in the same amount (16,521 rubles).

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

This section contains information about taxes and tax benefits related to .

Tax benefits under VHI agreements

Tax incentives for legal entities using those who enter into voluntary medical insurance contracts in favor of employees or other citizens, as well as tax incentives for these workers and citizens.

Attribution to the expenses of the enterprise of insurance premiums under VHI agreements

In accordance with article 253 of the Tax Code of the Russian Federation, expenses that reduce taxable profit include, in particular, labor costs.

As for VHI, in accordance with subparagraph 16 of Article 255 of the Tax Code of the Russian Federation:

1. contributions under voluntary personal insurance contracts providing for the payment by insurers of medical expenses of insured employees are included in expenses in the amount, not exceeding 6 percent of the amount of labor costs;
2. labor costs include the amounts of payments (contributions) under contracts of 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.

Personal Income Tax

Insurance premiums. According to paragraph 3 of Article 213 of the Tax Code of the Russian Federation, “when determining the tax base, the amounts of insurance premiums are taken into account if the indicated amounts are paid for individuals from the employer's funds. except in cases where the insurance of individuals is carried out by employers ... under contracts providing for ... reimbursement ... of medical expenses of insured individuals.
The norm is valid only for personnel insurance.

Insurance payments

According to subparagraph 3 of paragraph 1 of article 213 of the Tax Code of the Russian Federation, “when determining the tax base, income received in the form of insurance payments in connection with the occurrence of relevant insured events ... under agreements providing for the reimbursement of ... medical expenses (with the exception of payment for sanatorium and resort vouchers) .
The norm applies to insurance of any persons

value added tax

Insurance premiums (contributions) and insurance payments are exempt from value added tax (subparagraph 7 of paragraph 3 of article 149 of the Tax Code). “Not subject to taxation… the provision of insurance services… by insurance organizations.”

Payment by a legal entity of the cost of treatment and medical care of employees, their spouses, their parents and their children without

1. Only from profit, because these costs legal entity in accordance with Chapter 25 of the Tax Code of the Russian Federation do not reduce taxable income.
2. There is no unified social tax, because contributions are paid from profit, which means that these contributions are not classified by the organization as expenses that reduce the tax base for income tax (clause 3 of article 236 of the Tax Code of the Russian Federation).
3. In accordance with Article 217 of the Tax Code of the Russian Federation, there is no tax on personal income if payment is made in respect of employees, their spouses, their parents and their children.

“Article 217. Income not subject to taxation (exempted from taxation) Not subject to taxation (exempted from taxation) the following types personal income:
10) the amounts paid by employers, remaining at their disposal after paying corporate income tax, for the treatment and medical care of their employees, their spouses, their parents and their children, provided that the medical institutions have the appropriate licenses, as well as the availability of documents confirming the actual expenses for treatment and medical care.

These incomes are exempt from taxation in case of non-cash payment by employers to medical institutions of the costs of treatment and medical care of taxpayers, as well as in case of cash disbursement Money intended for these purposes, directly to the taxpayer (his family members, parents) or transfer of funds intended for these purposes to the accounts of taxpayers in banking institutions;”