Vouchers for employees of pre-retirement age and insurance contributions

Sanatorium-resort treatment at the expense of the employer

April 15, 2021 at 14:43 Payment for sanatorium and resort treatment by the employer is an opportunity to support valuable personnel and save on taxes. The long-awaited change in tax legislation has come into force: now expenses for sanatorium treatment are not included in income tax (they are included in expenses). Related articles Contents If you find an error in the text, please let us know by highlighting it and pressing Ctrl+Enter Payment for health resort treatment to an employee in 2021 was not allowed to be included in expenses when calculating income tax.

Since January 2021, the situation has changed. Now, payment for sanatorium-resort treatment to an employee of the 2021 simplified tax system and special tax system is calculated differently.

Changes in tax payments are enshrined in the law on sanatorium and resort treatment for employees, or more precisely, the Federal Law

“On Amendments to Part 2 of the Tax Code of the Russian Federation”

No. The changes came into force on 01/01/2021.

The law is necessary and multifunctional: it supports domestic tourism in the Russian Federation, expands opportunities to improve working conditions for employees and makes life easier for employers. Now the management of the enterprise has been given the opportunity to take into account the costs of travel for employees as an expense item. Accordingly, the employer pays less income tax.

The law stipulates the circle of persons entitled to apply for a voucher:

1. directly an employee of the enterprise;
2. his children (natural and adopted) are not older than 18 years old or not older than 24 years old if they are studying full-time in educational organizations;
3. his spouse;
4. employee's parents;
5. former wards of an employee (after termination of guardianship, trusteeship) under the age of 24, if they are studying full-time in educational organizations.
6. persons under 18 years of age who are under the care of an employee;

The law clearly states how sanatorium-resort treatment at work is paid for. In order for the employee to receive

Holidays at the expense of the employer in 2021: explanations for an accountant

From January 1, 2021, an employer can pay for a trip to an employee and his family.

How to take these costs into account, who can purchase a ticket and what restrictions an accountant should remember about, we described in this article.

In order to stimulate the development of domestic tourism in Russia, the Government of the Russian Federation, by Federal Law No. 113-FZ of April 23, 2018, introduced subclause 24.2 into Article 255 of the Tax Code of the Russian Federation, according to which, from January 1, 2021, the employing organization has the right to pay for a tourist voucher for employees and members his family and take into account these expenses for the purpose of calculating income tax in an amount not exceeding 50,000 rubles per year per employee.

Can an employee buy a ticket on his own and then present it to the employer for reimbursement?

No, he can not. The main condition for accounting for these expenses as part of labor costs is the conclusion of an agreement on the sale of a tourism product by the employer and the tour operator or travel agent. The employee who is the user of the services cannot directly be a party to the contract.

These costs can be taken into account if the relevant services are provided:

1. employees;
2. their children (including adopted ones) under the age of 18;
3. their wards under the age of 18 and former wards (after termination of guardianship or trusteeship) under the age of 24, studying full-time in educational organizations.
4. their spouses;
5. their parents;
6. children (including adopted children) under the age of 24 studying full-time in educational organizations;

In accordance with Federal Law No. 113-FZ dated April 23, 2018, within the framework of subclause 24.2 of Article 255 of the Tax Code of the Russian Federation, the employer can pay for the following services provided under a contract for the sale of a tourism product:

1. services for travel across the territory of the Russian Federation to the destination and back or along another route agreed in the agreement on the sale of a tourist product;

Personal income tax

Do not withhold personal income tax from the cost of a voucher provided to an employee free of charge if the voucher is paid for:

• or at the expense of the organization, provided that such expenses do not reduce profit tax, if the organization is a profit tax payer;
• or at the expense of the organization’s funds received from activities using the simplified tax system, if the organization uses the simplified tax system;
• or at the expense of the organization’s funds received from activities on UTII - if the organization pays UTII;
• or at the expense of the Federal Social Insurance Fund of Russia (through contributions for insurance against accidents and occupational diseases) - regardless of the taxation regime that the organization applies.

In addition to the listed requirements, the cost of a trip is exempt from personal income tax if the following conditions are simultaneously met:

• the voucher is not a tourist one (i.e. it involves a set of recreational activities);
• the voucher was issued to a health or sanatorium-resort institution located on the territory of Russia (including in the Republic of Crimea and the city of Sevastopol);
• the person who will be on holiday is an employee or family member of an employee of the organization. For example, a trip is paid for the employee’s natural or adopted child;
• a child (who is not a family member of an employee of the organization) who will be vacationing on a vacation package is under 16 years of age. This condition applies if the trip is paid, for example, to the brother or niece of an employee, and also if the child’s parents do not have an employment relationship with the organization;
• the intended use of the voucher is documented.

These rules also apply in cases where the cost of the trip is subsequently compensated by the regional budget.

This procedure is provided for in paragraph 9 of Article 217 of the Tax Code of the Russian Federation and is explained in letters of the Ministry of Finance of Russia dated July 1, 2013 No. 03-04-06/24981, dated June 28, 2013 No. 03-04-05/24690, dated November 30, 2011 No. 03-04-06/6-325 and the Federal Tax Service of Russia dated August 11, 2014 No. PA-4-11/15746, dated December 18, 2012 No. ED-4-3/21567.

If all of the above conditions are met, the cost of the voucher purchased by the organization is not subject to personal income tax, regardless of the method of its acquisition and issuance. So, for example, a trip can be awarded to a person as a prize (letter of the Federal Tax Service of Russia dated October 26, 2012 No. ED-3-3/3887).

Attention: subject to the conditions provided for in paragraph 9 of Article 217 of the Tax Code of the Russian Federation, only the cost of the trip itself without commission paid to the selling organization (for example, a travel agency) is not subject to personal income tax (letter of the Ministry of Finance of Russia dated May 13, 2008 No. 03-04- 06-01/132, Federal Tax Service of Russia dated July 25, 2014 No. BS-4-11/14505). Therefore, if the commission amount is allocated in the documents for the purchase of a voucher, include it in the tax base for personal income tax. Otherwise, the organization may be fined for failure to fulfill the duty of a tax agent (Article 123 of the Tax Code of the Russian Federation).

Spa treatment at the expense of the employer: taxation issues

Evdokimova Natalya Author PPT.RU May 8, 2021 Payment for sanatorium and resort treatment to an employee is financial assistance from an employer who is willing to spend money on restoring the health of subordinates. Starting from 2021, employer expenses for paying for employee health vouchers are taken into account when calculating income tax. Let's understand the intricacies of the situation.

ConsultantPlus TRY IT FOR FREE In the past, it was very rare for an employer to pay for spa treatment. Employers could not take costs into account when taxing, so employees were rarely paid for health vouchers.

Since January 2021, officials have adjusted fiscal legislation. Now expenses for the health of subordinates can be included in expenses when calculating income tax and the simplified tax system of 15% (clause 24.2). Updates in legislation should lead to several positive changes in the lives of taxpayers and the country's economy.

Firstly, it is improving the quality of life of workers, as well as members of their families. Secondly, this is the development of Russian tourism.

Thirdly, it is a benefit for the employer. Previously, it was not possible to take into account costs when taxing OSNO and simplified tax systems.

The law on sanatorium and resort treatment for employees provides for the following categories of the population who have the right to receive health treatment from the employer: the working population, that is, employees of Russian organizations; spouses of workers who are officially married. A common-law husband or wife will not be able to receive payment for a trip to a sanatorium-resort treatment at the expense of the employer; natural children, as well as adopted children, under the age of 18.

Or children under the age of 24 who are in full-time education; minor dependents who are in the care of workers; former wards of employees who have already reached the age of majority, but are studying full-time in educational institutions. That is, former dependents under 24 years of age; elderly parents of working citizens.

News

In 2021, enterprises have the opportunity to use up to 30 percent of the amounts of accrued insurance contributions to the Social Insurance Fund of the Russian Federation for the past year for sanatorium and resort treatment for workers of pre-retirement age and working pensioners.

In order to confirm that employees belong to these categories, the employer must conclude an Agreement on Information Cooperation with the territorial body of the Pension Fund of the Russian Federation, and on its basis obtain a list of employees of pre-retirement age and working pensioners. To obtain permission to finance this event at the expense of the Social Insurance Fund of the Russian Federation, along with the application, you must submit the following documents BEFORE AUGUST 1 to the branch of the Fund at your place of registration (list of documents established by subparagraph D of paragraph 4 of the Rules, approved by order of the Ministry of Labor and Social Protection of the Russian Federation 12/10/2012 No. 580n): the final act of the medical commission based on the results of mandatory periodic medical examinations (examinations) of employees, and in its absence - a copy of the certificate for obtaining a voucher for sanatorium treatment; lists of workers sent for sanatorium-resort treatment, indicating the recommendations contained in the final act or in the certificate; a copy of the license of the organization providing sanatorium and resort treatment for workers on the territory of the Russian Federation; copies of contracts with the organization providing sanatorium and resort treatment for employees, and (or) invoices for the purchase of vouchers; calculation of the cost of the trip; a copy of the employee’s identity card sent for sanatorium treatment; written consent of the employee sent for sanatorium treatment to the processing of his personal data; information on the classification of employees into these categories, received by the employer from the Pension Fund of the Russian Federation on the basis of a concluded agreement

Vouchers to the sanatorium for employees at the expense of the Social Insurance Fund 2021

Payment for sanatorium treatment to an employee of the year was not allowed to be included in expenses when calculating income tax. Since January of this year the situation has changed.

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The changes came into force with the Law, which is necessary and multifunctional: it supports domestic tourism in the Russian Federation, expands opportunities to improve working conditions for employees and makes life easier for employers. Now the management of the enterprise has been given the opportunity to take into account the costs of travel for employees as an expense item.

Accordingly, the employer pays less income tax. WATCH THE VIDEO ON THE TOPIC: Additional funds for sanatorium-resort treatment for pre-retirees will be allocated by the FSS Pre-retirees - vouchers at the expense of the FSS In the past, payment for sanatorium-resort treatment by the employer was very rare.

Employers could not take costs into account when taxing, so employees were rarely paid for health vouchers. Since January of this year, officials have adjusted fiscal legislation.

Updates in legislation should lead to several positive changes in the lives of taxpayers and the country's economy. Firstly, it is improving the quality of life of workers, as well as members of their families.

Secondly, this is the development of Russian tourism. Thirdly, it is a benefit for the employer. Law on sanatorium and resort treatment of employees - Federal Law from In addition to the conditions of close relationship, it is necessary to take into account other requirements and rules on how sanatorium and resort treatment at work is paid for. Lawmakers have identified several important requirements that must be met in order to receive tax benefits.

These include the following. Company expenses cannot be taken into account for tax purposes.

In addition, such costs are subject to additional tax obligations in the form of insurance premiums paid at the expense of the employer. The type of financial incentives for the employee is important.

Discounts on trips for law enforcement officers

Employees working in the Ministry of Internal Affairs and retired employees can rest and receive treatment in departmental sanatoriums free of charge.

According to the Federal Law “On Social Guarantees” dated July 19, 2011 No. 247-FZ, the following have this right:

1. Employees of the Ministry of Internal Affairs.
2. Pensioners who have worked in the authorities for more than 20 years.
3. Their family members:

• officially registered spouses;
• children;
• dependent persons.

Spouses and children of a deceased employee who worked in the Ministry of Internal Affairs for more than 20 years can receive a free trip.

Various categories of employees and pensioners of the Ministry of Internal Affairs have discounts on treatment and recreation in sanatoriums. The discount amounts are 25%, 50% and 100% of the tour price.

To treat employees of the Ministry of Internal Affairs, there are 11 departmental sanatoriums and 2 centers for restorative and rehabilitation medicine. The geography of their location is wide - from the Far East to the Krasnodar Territory, from Zheleznovodsk to Karelia.

Sanatoriums From FSS For 2021

» Author Daria Reading time: 9 min.

Published 08/16/2021 Thus, in the case where the employer paid for sanatorium and resort treatment for an employee and/or his family members from his own funds, personal income tax does not need to be charged. True, provided that the amount of such payment will not be taken into account in “profitable” expenses. On March 27, 2012, the Ministry of Health and Social Development of Russia approved the Administrative Regulations for the Social Insurance Fund for the provision of vouchers.

To receive a sanatorium-resort voucher at the expense of the Social Insurance Fund in 2021, you must submit to the fund body: an application in the form recommended by the fund; a certificate in the form N. The FSS issues a voucher to a sanatorium for the purpose of implementing measures for medical rehabilitation and treatment of citizens, as well as providing holders of such a referral with appropriate food in places of accommodation.

This principle is enshrined in Part 1 of Art. 8 of the Law of July 24, 1998 No. 125-FZ Who can apply for a voucher

1. for disabled war veterans and WWII participants (+ equivalent to the latter, as well as home front workers);
2. residents of Leningrad who survived its siege (there is a corresponding sign) (+ equated to them);
3. persons affected by the accident at the Chernobyl nuclear power plant, from tests in Semipalatinsk (+ equivalent to them).
4. persons with assigned disabilities, including children;
5. categories of citizens from among combat veterans;

Government agencies involved in allocating preferences enter into agreements with institutions providing health services.

You can only get a ticket to a holiday home: Accompanying people are given preference under different conditions.

They depend on the category of the beneficiary. Her recovery will cost 50% of the full cost.

• social support for citizens
• maternal and child health
• improvement of the rehabilitation system for disabled people
• set of spa treatment services
• support for families with children
• financing of the “Accessible Environment” program

As you can see, vouchers will be issued at the expense of the Social Insurance Fund in 2021.

The tour can be free or with a discount of 25-50%. Thus, military retirees can take their spouse with them.

Preferential purchase of travel vouchers for former military personnel

According to the Federal Law “On the Status of Military Personnel” dated May 27, 1998 No. 76-FZ, military personnel and military pensioners have the right to preferential and free health improvement and recreation in sanatoriums.

The Ministry of Defense website contains a list of health institutions where military retirees can take vouchers.

It consists of 24 federal state budgetary institutions and 4 federal state government institutions. Military health resorts are located on the Black Sea coast in the Krasnodar Territory and Crimea, in the Moscow region, in the Far East and in other areas of the country.

Various categories of military personnel and military pensioners can purchase vouchers:

• for free;
• with payment of 25% of the cost.

This right applies to the following family members:

• parents;
• spouses;
• children.

The duration of treatment in military sanatoriums is 24 days.

Vouchers at the expense of the Social Insurance Fund in 2021

» Persons entitled to preferential treatment at a sanatorium may not receive it for various reasons.

Firstly, the list of such sanatoriums is not large, but there are many citizens who have the right to rest and treatment in them. People have been standing in line for years, waiting for a free ticket. Secondly, refusal of such treatment may be for subjective reasons. For example, a citizen’s health does not allow him to come to a sanatorium, or he does not want to relax in this particular establishment.

Category of beneficiaries Provision of compensation Veterans, disabled people of the Great Patriotic War, Compensation is provided Disabled combatants Compensation is provided Disabled people Compensation is provided Disabled children Compensation is not provided Military personnel serving the Internal Affairs Compensation is provided Honorary donors Compensation is not provided Other categories Compensation is not provided Persons who suffered during the period of repression Compensation is provided Calculate Military personnel and members of their families, disabled people and WWII veterans, as well as disabled people for whom sanatorium treatment is contraindicated for health reasons can receive financial compensation. The remaining beneficiaries have the right, in accordance with the Federal Law “On State Social Assistance,” to refuse this social service in kind and declare to the regional branch of the Pension Fund their desire to receive it in monetary terms. The legislation of the constituent entities of the Russian Federation provides for the receipt of such payments for a wider list of beneficiaries.

For example, you can compensate for the costs associated with independently obtaining a voucher for a child from a large family. ★ Best-selling book “Accounting from scratch” for dummies (understand how to do accounting in 72 hours) purchased by {amp}gt; 8000 books The law clearly defines the categories of persons who have the right to compensation.

But those citizens who are not one of them can still reduce their costs for treatment in a sanatorium, even if the voucher was purchased at their own expense and at full cost.

Starting from 2021, sanatorium and resort treatment for pre-retirement age workers and working pensioners will be financed at the expense of the Social Insurance Fund of the Russian Federation (hereinafter referred to as the Social Insurance Fund of the Russian Federation).

In order to confirm that employees belong to these categories, the employer must conclude an Agreement on Information Cooperation with the territorial body of the Pension Fund of the Russian Federation, and on its basis obtain a list of employees of pre-retirement age and working pensioners. To obtain permission to finance this event at the expense of the Social Insurance Fund of the Russian Federation, along with the application, you must submit the following documents BEFORE AUGUST 1 to the branch of the Fund at your place of registration: 1. the final act of the medical commission based on the results of mandatory periodic medical examinations (examinations) employees, and in his absence - a copy of the certificate for obtaining a voucher for sanatorium-resort treatment; 2. lists of workers sent for sanatorium-resort treatment, indicating the recommendations contained in the final act or in the certificate; 3. a copy of the license of the organization providing sanatorium and resort treatment for workers on the territory of the Russian Federation; 4. copies of contracts with the organization providing sanatorium and resort treatment for employees, and (or) invoices for the purchase of vouchers; 5.calculation of the cost of the trip; 6. a copy of the identity card of the employee sent for sanatorium treatment; 7. written consent of the employee sent for sanatorium treatment to the processing of his personal data; 8. information on the assignment of employees to the specified categories, received by the employer from the Pension Fund of the Russian Federation on the basis of a concluded agreement on information interaction. Please note that in accordance with clause 2 of Rules No. 580n dated December 10, 2012, the amount of funds allocated for the implementation of occupational safety measures by the insurer can be: - up to 20 percent of the amounts of accrued insurance contributions to the Social Insurance Fund of the Russian Federation for the previous year for the previous year for financing all 13 events, including sanatorium and resort treatment for pre-retirement age workers and working

Compensation for the cost of a trip to an employee

It is possible for the employer to pay for the trip in the form of compensation for the person’s expenses. The employee independently purchases a voucher at his own expense, which is subsequently compensated by the enterprise. Payment is made for vouchers purchased at recreation and recreation institutions, with the exception of tourist destinations.

Example of compensation for the cost of a trip ⇓

Employee V. of the enterprise Snezhok LLC purchased at his own expense a trip to a sanatorium worth 35,500 rubles. According to the terms of the labor and collective agreements, the enterprise pays the cost of purchasing the voucher. The following entries are made in the accounting of Snezhok LLC:

1. The amount of the cost of the voucher is reflected: Dt 91/2 Kt 73 in the amount of 35,500 rubles;
2. The payment of the amount through the cash register is taken into account: Dt 73 Kt 50 in the amount of 35,500 rubles;
3. The accrual of insurance premiums is reflected: Dt 91/2 Kt 69 in the amount of 10,721 rubles;

The amount received from the employer is subject to personal income tax.

Insurance premiums for employee vouchers in 2021

Author of the article Victoria Ananina 5 minutes to read 4,022 views Contents Employers, as part of providing social benefits to employees, often pay for sanatorium and resort treatment for the employees themselves and close members of their family, recognized as such by the RF IC.

One of the controversial issues is the need to tax the paid cost of sanatorium and resort vouchers with insurance contributions. Payment for vouchers to employees can be made at the expense of the employer, employee, or contributions to the Social Insurance Fund. The most common case is that the cost is partially paid by the employee and the employer. Payment for the cost of vouchers is not included in the list of amounts not subject to insurance contributions. The cost of vouchers is subject to contributions, regardless of the source of payments for sanatorium treatment and health improvement in institutions: (click to expand)

1. Houses and recreation centers, with the exception of tourist purposes.
2. Sanatoriums, dispensaries, boarding houses.
3. Medical and health complexes.
4. Children's camps for sanatorium, health and sports purposes.

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A number of organizations take the position that vouchers paid for by enterprises do not relate to payments related to the performance of work duties if payment for vouchers is made on the basis of a collective agreement within the framework of the enterprise’s social programs. The basis for the position of employers is that social payments do not depend on the nature of the work , the qualifications of the employee and the quality of the result for the duties performed under employment contracts.

This position of the employer must be defended in court.

There are a number of positive decisions that support the opinion of employers (

Providing vouchers as part of the provision of medical services

An enterprise has the right to enter into a voluntary insurance agreement with a medical institution that provides spa treatment services. In paragraphs 5 p. 1 art. 422 of the Tax Code of the Russian Federation provides a list of conditions under which payment of medical expenses of insured persons is not recognized as an object of taxation as insurance premiums. To qualify for the exemption, a number of conditions must be simultaneously met.

Failure to fulfill any of the conditions, for example, the purchase of vouchers from a medical institution under a purchase and sale agreement or the short-term nature of the contract, excludes the employer from paying insurance premiums for the cost of the vouchers.

In addition to contributions regulated by the Tax Code of the Russian Federation, enterprises are exempt from contributions to insurance from NS and health insurance when receiving vouchers under a voluntary health insurance agreement. The conditions for obtaining exemption coincide with those established by the Tax Code of the Russian Federation.

Holidays at the expense of the employer in 2021: clarifications

July is the last month of this year in which organizations can submit an application and, at the expense of the Social Insurance Fund of the Russian Federation, send pre-retirement employees to any Russian sanatorium.

We are talking about using part of the funds allocated to the fund “for injuries”.

The amount of such cashback within the framework of the preventive measures program financed by the Social Insurance Fund can be up to 20 percent of the amount of insurance premiums accrued by the enterprise for the previous calendar year. Employers with an average number of up to 100 people have the right to count on part of the amount accumulated over three years.

And enterprises that this year will send employees of pre-retirement age for sanatorium-resort treatment are allowed to increase the amount of expenses up to 30 percent. To compensate for expenses as part of preventive measures, the employer must contact the fund with a corresponding application before August 1.

And if he fulfills all the conditions of the program, by the end of the year he will receive the agreed amount of compensation from the fund to his personal account. As Tatyana Petrova, manager of the Altai regional branch of the Social Insurance Fund of the Russian Federation, said, in accordance with received applications, enterprises in the region are ready to purchase 305 vouchers for employees of pre-retirement age. This includes women born no later than 1968 and men born no later than 1963.

– Employees who want to receive a trip at the expense of the Social Insurance Fund must contact their employer. It is he who makes the decision on the use of social insurance funds for the purchase of vouchers, and also determines the conditions for the distribution of these vouchers among the workforce. The fund puts forward only two requirements: the sanatorium has a license for the profile recommended to the employee by a medical report, and the duration of treatment is at least 14 days, explained Tatyana Petrova.

If the enterprise conducts mandatory periodic medical examinations, then based on their results, the medical commission will formulate recommendations regarding the profile of treatment.

How to get a ticket through the FSS in 2021

The state’s system of social guarantees for the working population is manifested not only in assigned benefits, but also through vouchers at the expense of the Social Insurance Fund. In 2021, the practice of issuing them to certain categories of citizens has continued.

As a general rule, employees of the public sector, disabled people and other citizens can apply for a voucher to sanatorium-resort institutions, subject to a number of mandatory conditions.

Funds allocated by the Social Insurance Fund to support sanatorium rehabilitation work are transferred to it annually in accordance with the approved funding budget. The amount of the total amount that can be disbursed by issuing vouchers is set at the end of the current year for the next reporting period.

The FSS issues a voucher to a sanatorium for the purpose of implementing measures for medical rehabilitation and treatment of citizens, as well as providing holders of such a referral with appropriate food at the accommodation sites. This principle is enshrined in Part 1 of Art. 8 of Law No. 125-FZ of July 24, 1998. A referral to visit a sanatorium-type institution is issued in accordance with Order No. 256 of November 22, 2004.

According to it, a trip through the FSS can be issued:

1. persons affected by the accident at the Chernobyl nuclear power plant, from tests in Semipalatinsk (+ equivalent to them).
2. for disabled war veterans and WWII participants (+ equivalent to the latter, as well as home front workers);
3. residents of Leningrad who survived its siege (there is a corresponding sign) (+ equated to them);
4. categories of citizens from among combat veterans;
5. persons with assigned disabilities, including children;

These categories are included in the so-called Federal Register of persons entitled to receive social assistance from the state, which is maintained by the Pension Fund of the Russian Federation.

The order of the Ministry of Health and Social Development dated May 5, 2016 No. 281n lists the diseases for which citizens are given the right to a discounted voucher to a sanatorium. For example, this benefit includes persons diagnosed with diabetes mellitus, angina pectoris, and an acute form of cerebrovascular accident.

Workers of pre-retirement age can be sent to sanatorium-resort treatment at the expense of the Social Insurance Fund

02/01/2021 On January 28, changes came into force in the Rules for financial support of preventive measures to reduce industrial injuries and occupational diseases of workers and sanatorium and resort treatment of workers engaged in work with harmful and (or) dangerous production factors, approved by order of the Ministry of Labor and Social Protection of Russia from 12/10/2012 No. 580n. The list of activities for which an employer can allocate funds from the Fund has been expanded, namely for sanatorium and resort treatment of employees no earlier than five years before they reach the age that gives them the right to receive an old-age insurance pension in accordance with pension legislation.

To justify expenses, the employer submits the following documents to the regional office of the Social Insurance Fund: 1. application, 2. plan for financial support for preventive measures in the current calendar year, 3.

a copy of the list of measures to improve the working conditions and safety of workers, 4. the final act of the medical commission based on the results of mandatory periodic medical examinations (examinations) of workers, 5.

lists of workers sent for sanatorium-resort treatment, indicating the recommendations contained in the final act, 6. a copy of the license of the organization providing sanatorium-resort treatment of workers in the territory of the Russian Federation, 7.

copies of contracts with the organization providing health resort treatment for employees, and (or) invoices for the purchase of vouchers, 8. calculation of the cost of the voucher, 9.

a copy of the certificate for obtaining a voucher for sanatorium-resort treatment in form No. 070u, in the absence of a final act, 10. lists of employees sent for sanatorium-resort treatment, indicating the recommendations contained in the certificate in form No. 070u, in the absence of a final act, 11 . a copy of the identity document of the employee sent for sanatorium treatment, 12.

written consent of the employee sent for sanatorium treatment to the processing of his personal data.

Tax nuances

From a tax point of view, a voucher issued at work, like wages, is recognized as the employee’s income. The only difference is that this income is not in cash, but in kind. This implies the need to pay personal income tax and deduct insurance premiums from these amounts. The benefits and concessions provided by law should be taken into account.

Vouchers and personal income tax

Typically, a sanatorium-resort voucher should be subject to personal income tax as part of the income received in kind, as required by subparagraph 1 of paragraph 2 of Art. 211 of the Tax Code of the Russian Federation. But if a number of conditions are met, you can receive a tax break when compensating for the cost of sanatorium treatment. These conditions relate to the characteristics of the place of recovery, the source of financing and the person to whom the voucher is issued. Here's a list of when you don't have to worry about paying personal income tax when you receive a free or partially compensated trip:

1. Place condition : the employee must be sent for rest and/or treatment to a sanatorium-resort or health-improving institution on the territory of the Russian Federation, recognized as such in its constituent documentation. That is, the sanatorium must have a special license, according to the letter of the Ministry of Finance of the Russian Federation dated February 21, 2012 No. 03-04-06/6-40.
2. Funding source condition. Personal income tax is not withheld if an organization provides an employee with a voucher or benefit for its purchase at the expense of:
   your profit;
3. funds from the budget;
4. money received from activities subject to special tax regimes;
5. membership fees of the trade union organization.
6. Condition for limiting persons. Not all citizens can receive a preferential voucher without paying personal income tax, but only those for whom this is provided by law:
   employees of the enterprise;
7. their loved ones (spouses, children) - if this is provided for in internal regulations;
8. disabled people, even if they are no longer associated with labor relations with this organization;
9. children under 16 years of age without connection with parental employment (for example, children of former employees, orphans of a sponsored orphanage, etc. can receive such vouchers).

NOTE! If at the time the voucher was purchased, the employee belonged to one of the designated categories, and when using the voucher he no longer belonged (the child turned 16, the employee quit), the cost of the voucher is subject to personal income tax, which will have to be paid not through the employer, but independently. The company will be forced to notify the tax office about the former employee receiving income in kind.

Vouchers and insurance deductions

If a company compensates employees for a trip in whole or in part, in fact this is considered payments in their favor, from which, according to the rules, insurance premiums are withheld, as stated in Federal Law No. 212 “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund and the Compulsory Health Insurance Fund” in Part 1 of Art. . 5-7. There is no need to contribute money to social funds if the voucher is purchased not for current employees, but for:

• those who left their position;
• disabled people;
• children of sponsored organizations;
• family members and children of working employees.

ATTENTION! If the employer does not purchase the child’s voucher himself, but simply gives money to the child’s parent, social contributions cannot be avoided - after all, the actual payer will then be the current employee.

Additional features of travel taxation

1. You can “gift” a voucher to an employee, that is, provide it as a gratuitous transfer and not pay personal income tax, only if its cost does not exceed 4,000 rubles, allowed by law for all additional payments; for more expensive vouchers, personal income tax is paid on the difference. At the same time, gifts cost more than 3,000 rubles. a written agreement must be concluded.
2. The cost of preferential vouchers does not affect the profit tax base for the enterprise (clause 29 of article 270 of the Tax Code of the Russian Federation). These expenses can only be written off if:

• the regulations stipulate the possibility of issuing bonuses in the form of vouchers;
• the amount of the “bonus” in kind is no more than a fifth of the employee’s salary;
• The employee wrote an application to receive part of the payments in kind.

IMPORTANT! Having thus saved on income tax, the company will still be forced to transfer social contributions from the cost of the voucher. Therefore, the feasibility of this scheme should be considered.