Accounting for expenses for voluntary insurance of employees

How to keep tax and accounting records for VHI expenses

According to paragraph 16 of Art.
255 of the Tax Code, payments under VHI agreements are included in labor costs. Tax accounting of expenses for voluntary health insurance is carried out in accordance with the provisions of Art. 272 of the Tax Code of the Russian Federation (clause 6). From this document it follows that expenses are taken into account in the tax period in which the insurance premiums were paid.

If the insurance conditions provide for a one-time payment, then the costs should be distributed evenly over the entire period of validity of the VHI contract.

The basis for calculating the amount is the number of days in each reporting period.

Paid contributions are not the basis for calculating personal income tax (clause 3, clause 1, article 213 of the Tax Code of the Russian Federation) and insurance contributions (clause 5, clause 1, article 9 of Federal Law No. 212-FZ of July 24, 2009 ).

The obligation to charge personal income tax and insurance premiums does not arise not only when paying insurance premiums, but also in relation to the cost of services provided by a medical institution under a VHI agreement.

The limit used when calculating contribution amounts is not taken into account in this case.

Even if the company was unable to accept the entire amount of expenses to reduce the tax base for income tax, then personal income tax and social tax do not need to be charged on the difference.

In accounting, the entire amount of expenses associated with VHI is written off as expenses.

To reflect them in tax accounting, you must first determine whether they exceed the legal limit of 6% of labor costs. If they do not exceed, then the entries in accounting and tax accounting are the same.

If the permitted limit is exceeded, the tax accounting scheme will be as follows:

• the amount within the limit is applied to reduce the tax base for income tax;
• the difference between the expenses incurred and the limit is reflected as a constant difference;
• Based on this amount, a permanent tax liability is formed.

We also suggest that you familiarize yourself with the selection of benefits that VHI insurance provides for legal entities.

Personal income tax

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

• compulsory insurance;

• voluntary personal insurance;

• voluntary pension insurance.

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

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

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

No no need.

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

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

• compulsory insurance;

• voluntary personal insurance;

• voluntary pension insurance.

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

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

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

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

No no need.

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

• compulsory insurance;

• voluntary personal insurance;

• voluntary pension insurance.

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

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

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

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

The principle of calculating contributions for voluntary health insurance

In general, the formula by which insurance premiums are calculated is as follows:

B = C / KD * DP, where

B – the amount of contributions for a certain tax period;

KD – number of days of validity of the insurance contract;

DP – number of days in the reporting period.

Calendar days are used in the calculation formula. Accordingly, CD = 366 for a leap year and 365 for a regular year. The DP parameter is taken equal to:

• 28 – in February of a non-leap year;
• 29 – in leap year February;
• 30 – in April, June, September, November;
• 31 – in January, March, May, July, August, October, December.

The amount obtained as a result of the calculation must be checked for compliance with the limit (6% of labor costs). Expenses to reduce the tax base for income tax can only be accepted in this amount.

Accounting for VHI expenses in tax accounting

The maximum amount of VHI expenses that can be taken into account in income tax expenses is determined from the beginning of the year on an accrual basis. The calculation is made using the following formula:

The maximum amount of expenses for voluntary health insurance for the reporting period = Expenses for remuneration of employees, including the uninsured for the reporting period x 6%

When calculating the limit value, costs associated with contracts concluded in favor of employees should be excluded from labor costs:

• voluntary health insurance;
• provision of medical services (for a period of 1 year or more);
• voluntary pension insurance;
• non-state pension insurance;
• non-state pension provision;
• voluntary life insurance.

Sometimes a voluntary insurance contract (VHI) is not concluded from the beginning of the year. In this case, the limit value will be determined as follows:

• for the current year - from the beginning of the insurance contract until the end of the current year until December 31 inclusive;
• for the next year – from the beginning of the year until the end of the insurance contract.

Calculation examples

XXX LLC entered into a voluntary health insurance agreement from 03/01/2017 to 02/28/2018. The insurance premium is 450 thousand rubles, payable at a time. Labor costs amounted to:

• March 2021: RUB 615,248.37;
• April 2021: RUB 594,326.20;
• May 2021: RUB 602,145.85;
• June 2021: RUB 762,304.58;
• July 2021: RUB 612,419.54;
• August 2021: RUB 606,230.87;
• September 2021: RUB 795,364.02;
• October 2021: RUB 592,361.20;
• November 2021: RUB 601,005.43;
• December 2021: RUB 986,348.17;
• January 2021: RUB 550,316.94;
• February 2021: RUB 560,497.12

Calculation of insurance premiums for each month:

The maximum amount of costs for voluntary health insurance in March 2021 will be:

615,248.37 * 6% = 36,914.90 rub.

Insurance premiums exceed the permissible limit, therefore, the entire amount will be written off in accounting records, and only RUB 36,914.90 in tax records.

The difference is 38,219.18 – 36,914.90 = 1,304.28 rubles. will be attributed to permanent differences.

The permanent tax liability will be: 1,304.28 * 20% = 250.86 rubles.

In April 2021, the cumulative total of contributions will be equal to:

38,219.18 + 36,986.30 = 75,205.48 rub.

The maximum amount of expenses will be:

(615,248.37 + 594,326.20) * 6% = RUB 72,574.47

Since the limit has been exceeded, insurance costs will be written off as follows:

• within acceptable costs: 72,574.47 – 36,914.90 = 35,659.57 rubles;
• above the norm: 36,986.30 – 35,659.57 = 1,326.72 rubles;
• permanent tax liability: 1,326.72 * 20% = 265.35 rubles.

For subsequent months, calculations are made in a similar way.
To determine the allowable amount of costs for voluntary health insurance, the amount of labor costs is taken on an accrual basis from the start date of the contract until the end of the calendar year.

With the new year, the summation begins anew.

By the way, there is an article on the website that tells how employees will be able to use the VHI policy.

simplified tax system

If an organization pays a single tax on the difference between income and expenses, include insurance premiums as expenses (subclause 7, clause 1, article 346.16 of the Tax Code of the Russian Federation). These payments will reduce the tax base on the day they are transferred to the budget of the Federal Tax Service of Russia (clause 2 of Article 346.17 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia for Moscow dated March 10, 2005 No. 18-11/3/16028). Do not take into account unpaid contributions for insurance against accidents and occupational diseases when calculating the single tax.

Situation: is it possible to take into account the surcharge to the rate of contributions for insurance against accidents and occupational diseases when calculating the single tax? The organization applies simplification. The single tax is paid on the difference between income and expenses.

Answer: yes, you can.

When calculating the single tax, take into account the entire amount of contributions accrued based on the tariff established by the organization for the current year with a surcharge.

When calculating income tax, contributions for insurance against accidents and occupational diseases are taken into account as expenses along with the amount of the premium to the insurance tariff. Therefore, when calculating the single tax, the amount of the surcharge is also taken into account (paragraph 2, paragraph 2, article 346.16 of the Tax Code of the Russian Federation).

Situation: when calculating the single tax, is it possible to take into account contributions accrued from payments that do not reduce the tax base? The organization applies simplification. The single tax is paid on the difference between income and expenses.

Answer: yes, you can.

Contributions for insurance against accidents and occupational diseases accrued from payments that do not reduce the base for the single tax should be taken into account when calculating this tax.

When calculating income tax, such contributions are included as expenses. This means that when calculating the single tax, they are also taken into account (paragraph 2, paragraph 2, article 346.16 of the Tax Code of the Russian Federation).

An example of including contributions for insurance against accidents and occupational diseases as expenses when calculating a single tax. The organization applies simplification. The single tax is paid on the difference between income and expenses

Torgovaya LLC applies a simplified tax system and pays a single tax at a rate of 15 percent.

The amount of premiums for insurance against accidents and occupational diseases accrued for the first quarter was:

• in January – 35,000 rubles;
• in February – 35,000 rubles;
• in March – 36,000 rubles.

The organization paid contributions for January in February, for February in March, and for March in April. Also in January, Hermes transferred contributions to the budget for December last year in the amount of 34,000 rubles.

When calculating the single tax for the first quarter, the accountant took into account contributions for insurance against accidents and occupational diseases in the amount of 104,000 rubles as expenses. (34,000 rub. 35,000 rub. 35,000 rub.).

The Hermes accountant took into account the contributions for March when calculating the single tax for the six months.

Situation: is it necessary to include in income the financing of preventive measures to reduce injuries through contributions for insurance against accidents and occupational diseases?

Answer: no, it is not necessary.

When calculating the single tax, organizations applying the simplification include in their income:

• proceeds from sales (Article 249 of the Tax Code of the Russian Federation);
• non-operating income (Article 250 of the Tax Code of the Russian Federation).

This procedure is provided for in paragraph 1 of Article 346.15 of the Tax Code of the Russian Federation.

Income for tax purposes is recognized as economic benefit in cash or in kind (Article 41 of the Tax Code of the Russian Federation). The organization must use the amounts of funding for preventive measures to reduce injuries and occupational diseases strictly for their intended purpose (clauses 12−14 of the Rules approved by Order of the Ministry of Labor of Russia dated December 10, 2012 No. 580n).

At the same time, expenses paid from the funds of the Federal Social Insurance Fund of Russia are not taken into account when calculating the single tax (clause 2 of Article 346.16, clause 1 of Article 252 of the Tax Code of the Russian Federation).

Thus, when financing preventive measures to reduce injuries and occupational diseases at the expense of the Russian Social Insurance Fund, the organization does not receive economic benefits, which means that such amounts do not need to be taken into account as part of taxable income.

A similar approach is set out in the letter of the Ministry of Finance of Russia dated July 4, 2005 No. 03-11-04/2/11 in relation to funds received for payment of hospital benefits from the Social Insurance Fund of Russia. However, it may also be applicable to the amounts of funding for preventive measures to reduce injuries and occupational diseases. Similar explanations are given in the letter of the Ministry of Finance of Russia dated August 14, 2007.

Insurance premiums (part of them) can be directed to finance the prevention of injuries and occupational diseases only with the permission of the regional branches of the Federal Social Insurance Fund of Russia (clause 8 of the Rules approved by Order of the Ministry of Labor of Russia dated December 10, 2012 No. 580n). However, some organizations incur the cost of financing preventative measures before obtaining such approval.

We invite you to familiarize yourself with Invalidation of an assignment agreement: termination of the agreement unilaterally, by agreement of the parties

They can be offset against the payment of insurance premiums against accidents and occupational diseases. This conclusion follows from paragraph 2 of paragraph 5 of the letter of the FSS of Russia dated February 20, 2008 No. 02-18/06-1536. This letter is based on the norms of the no longer valid Rules, approved by order of the Ministry of Health and Social Development of Russia dated January 30, 2008 No. 43n. However, it can still be used as a guide today.

At the same time, it is impossible to reduce the tax base for the single tax by the amount of expenses financed by the Federal Social Insurance Fund of Russia (clause 2 of Article 346.16, clause 1 of Article 252 of the Tax Code of the Russian Federation). Therefore, if the organization previously took them into account when calculating the single tax, the tax base needs to be adjusted. There are no clarifications from regulatory agencies regarding the period in which this should be done.

The following option seems to be the most correct. The tax base needs to be adjusted in the period in which the organization received permission for financing from the Federal Social Insurance Fund of Russia. There is no need to make changes to previous reporting periods and submit an updated declaration. This requirement applies only to cases of erroneous understatement of tax (clause 1, article 54, clause 1, article 81 of the Tax Code of the Russian Federation).

An organization that incurred expenses to finance preventive measures to reduce injuries and occupational diseases before receiving permission from the Federal Tax Service of Russia and took them into account when calculating the single tax under simplification (with the object of taxation being income minus expenses), acted lawfully (did not make a mistake).

An example of how expenses for financing preventive measures to reduce injuries and occupational diseases are reflected in accounting and taxation

The expenses were incurred before receiving permission from the Federal Social Insurance Fund of Russia. The organization applies a simplified taxation system with the object of taxation being income minus expenses and keeps accounting records in full.

OJSC "Proizvodstvennaya" finances preventive measures to reduce injuries.

The organization has established a rate of contributions for insurance against accidents and occupational diseases in the amount of 1 percent (corresponding to the 9th class of professional risk).

In June, the organization accrued salaries in favor of its employees in the amount of 1,250,000 rubles.

The accountant calculated contributions for insurance against accidents and occupational diseases for June in the amount of 12,500 rubles. (RUB 1,250,000 × 1%).

In June, the organization purchased personal protective equipment in the amount of 7,000 rubles for employees engaged in work with harmful production factors. (excluding VAT). In July, all protective equipment within the industry standards was provided to employees engaged in work with hazardous production factors. The accountant counted their cost towards the payment of contributions for insurance against accidents and occupational diseases.

In July, the organization received permission to purchase personal protective equipment for employees using contributions for insurance against accidents and occupational diseases. The amount of financing was 7,000 rubles.

The accountant reflects personal protective equipment included in the materials on account 10-10 “Special equipment and special clothing in warehouse” and account 10-11 “Special equipment and special clothing in operation” (clause 11 of the Methodological guidelines approved by order of the Ministry of Finance of Russia dated December 26, 2002 No. 135n).

In accounting, the Master's accountant made the following entries.

Debit 20 Credit 70– 1,250,000 rub. – salaries for June have been accrued;

Debit 20 Credit 69 subaccount “Settlements with the Social Insurance Fund for contributions to insurance against accidents and occupational diseases” – 12,500 rubles. – premiums for insurance against accidents and occupational diseases for June have been calculated;

Debit 10 Credit 60–7000 rub. – personal protective equipment was purchased for employees engaged in work with harmful production factors.

Debit 10-11 Credit 10-10– 7000 rub. – personal protective equipment was issued to employees engaged in work with harmful production factors, the cost of which is financed by the Federal Social Insurance Fund of Russia;

Debit 76 subaccount “Settlements with the Social Insurance Fund for contributions to insurance against accidents and occupational diseases” Credit 91-1– 7000 rubles. – permission was received to purchase personal protective equipment for employees using contributions for insurance against accidents and occupational diseases;

Debit 69 subaccount “Settlements with the Social Insurance Fund for contributions to insurance against accidents and occupational diseases” Credit 76–7000 rub. – the debt to the Federal Social Insurance Fund of Russia for contributions to insurance against accidents and occupational diseases was reduced by the amount of expenses associated with the purchase of personal protective equipment for employees.

The amount of targeted funding for preventive measures to reduce injuries and occupational diseases (RUB 7,000) was not included in the income when calculating the single tax by the “Master” accountant.

The organization's accountant reduced the tax base for the single tax by the amount of contributions for insurance against accidents and occupational diseases (RUB 12,500). Expenses for the purchase of workwear do not reduce the tax base for the single tax.

If the organization has chosen income as an object of taxation, then reduce the single tax by the amount of contributions for insurance against accidents and occupational diseases. The total amount of the tax deduction (together with contributions to compulsory pension (social, medical) insurance, voluntary insurance of employees in case of temporary disability, as well as payments for sick leave) should not exceed 50 percent of the accrued amount of the single tax (advance payment). This procedure is established by paragraph 3.1 of Article 346.21 of the Tax Code of the Russian Federation.

VHI under the simplified tax system “Income minus expenses”

When calculating tax under the simplified taxation system, the costs of voluntary health insurance are included in expenses. To do this, a number of conditions must be met:

• the validity period of the VHI agreement is at least 1 year;
• the possibility of voluntary health insurance, its procedure and conditions must be reflected in employment contracts with employees, as well as in the collective agreement;
• all insured persons must be employees of the enterprise that entered into the contract;
• The insurance company must have a license to carry out its activities, including voluntary health insurance. This requirement is contained in Federal Law No. 4015-1 of November 27, 1992 “On the organization of the insurance business in the Russian Federation” (clause 32);
• VHI costs do not exceed 6% of labor costs. This takes into account the total amount of costs for the entire enterprise (Letter of the Ministry of Finance No. 03-03-06/2/65 dated 06/04/2008). In other words, even if an employee is not insured, his salary is included in the calculation of the insurance limit. Costs above 6% do not reduce the tax base.

If all conditions are met, the expenses of an enterprise under the simplified taxation system are reduced, including by the amount of VHI expenses within the limit.

VHI expenses in tax accounting

Health insurance costs can be included in labor costs, but for this the following conditions must be met:

• the medical organization with which the employer has entered into an agreement must have a license;
• the period for which the employer has concluded an insurance contract must be at least 1 year.

Important! Income tax can be reduced by the insurance premium, but for this it should not exceed 6% of the total wage fund (excluding VHI). The amount that exceeds the 6% limit will not be taken into account.

If the insurance contract is concluded for two years, then in order to determine the amount by which income tax can be reduced, the calculation is made:

• from the moment of conclusion of the contract until the end of the first year of the contract;
• from the beginning of the second year until the end of the contract.

The following methods of recognizing insurance premiums as expenses are also distinguished:

• if they are paid at a time, then evenly throughout the entire duration of the insurance contract;
• if payment was made in parts, then for each paid part in equal parts from the moment of payment until the end of the contract.

In the income statement, expenses will be reflected in Appendix 1:

• Column 2 – enter code 812;
• Column 4 - indicates the amount of insurance costs that was taken into account when reducing income tax.

Expenses for voluntary health insurance: income tax

When calculating income tax, expenses for voluntary health insurance reduce the tax base.
The conditions for accepting expenses to determine the tax base are similar to those applied under the simplified tax system.

VHI contributions will be taken into account when calculating income tax even if the list of insured persons has changed during the term of the contract (Article 450 of the Civil Code of the Russian Federation).

For employees, it does not matter how long they have worked in the organization.

Even if this period is less than a year, a voluntary health insurance agreement is concluded in relation to this employee and the expenses incurred under it are accepted for tax accounting purposes.

Please note that in addition to the standard insurance program, companies also offer a deposit insurance program for VHI.

The procedure for reflecting VHI expenses

Important! Regardless of what taxation system the organization is on (OSN, simplified tax system), only those VHI contributions that have been paid can be taken into account in expenses. The paid amounts are distributed among the reporting periods in equal parts, based on the number of calendar days in the period.

If contributions for the entire term of the contract were transferred in a one-time amount, then this amount is distributed over the entire term of the contract. If contributions are paid in installments, they are distributed over the periods for which contributions were paid . But this is only if the contract defines the periods for which payment is made. If such periods are not provided for in the agreement, then expenses are distributed over the period from the moment of payment of contributions until the end of the agreement.

If the company is on the OSN, then the costs of voluntary insurance, which are taken into account in the reporting period, are indicated in Appendix 1 to the income tax return.

Insurance premiums

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

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

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

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

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

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

If an insurance contract is concluded for a period of one year or more, then insurance premiums (contributions) under such a contract are not subject to insurance premiums. This rule does not contain a prohibition on receiving treatment in sanatorium-resort institutions (including receiving a voucher in the event of an insured event).

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

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

If an insurance contract is concluded for a period of one year or more, then insurance premiums (contributions) under such a contract are not subject to insurance premiums. This rule does not contain restrictions regarding insured events under the insurance contract.

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

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

No no need.

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

As for insurance premiums paid after the dismissal of an employee, they cease to be subject to mandatory insurance contributions. The fact is that they are only subject to payments accrued within the framework of labor and civil law relations. If an employee is fired and a civil contract has not been concluded with him, then payments in his favor (incl.

Situation: is it necessary to charge insurance premiums for a voluntary health insurance contract concluded in favor of an employee for one year? Before this period expired, the employee resigned.

No no need.

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

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