Accounting for voluntary medical insurance costs in the 1C Accounting program 8.

Types of insurance

Let us immediately make a reservation that tax rules, especially in terms of income tax, strongly depend 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, the social package includes voluntary health insurance policies, which give employees the opportunity to receive medical care in medical institutions accredited by the insurance company (clinics, hospitals, emergency rooms, sanatoriums, etc.). We will focus on this type of insurance.

Social deduction for personal income tax for the cost of purchasing a voluntary health insurance policy

The Tax Code of the Russian Federation guarantees personal income tax payers a tax deduction in the amount spent by them on insurance premiums (premiums) under voluntary health insurance contracts (clause 3, clause 1, article 219 of the Tax Code of the Russian Federation).

Conditions under which this social tax deduction can be provided:

• the taxpayer is a resident of the Russian Federation and receives income subject to personal income tax at a rate of 13% (except for dividends and gambling winnings);
• the voluntary health insurance contract provides for payment by insurance organizations exclusively for medical services;
• the VHI agreement provides for payment for the treatment of the taxpayer himself;
• a VHI agreement may provide for payment for treatment of the taxpayer’s spouse, his parents and children (including adopted children) under the age of 18, as well as the taxpayer’s wards under the age of 18 (letter of the Ministry of Finance of Russia dated July 4, 2011 No. 03- 04-05/5-475). In this case, the taxpayer himself must submit a document confirming the degree of relationship and age of the persons in whose favor the insurance contract was concluded. No deduction is provided for treatment expenses for other persons;
• the contract with the insurance company is concluded directly by the taxpayer;
• an agreement with an insurance company is concluded by the taxpayer’s employer, but the insurance premium is withheld (in whole or in part) from wages (letter of the Ministry of Finance of Russia dated January 27, 2014 No. 03-04-07/2789);
• the total amount of all social deductions should be no more than 120,000 rubles. for the tax period (except for expenses for expensive treatment, education of children and donations).

A social deduction for personal income tax for the amount of VHI expenses can be provided by the employer before the end of the tax period if the employee makes a corresponding application and provides a notification received from the tax authority (the recommended form of notification for receiving the deduction is given in the letter of the Federal Tax Service of Russia dated January 16, 2017 No. BS -4-11/ [email protected] ).

In the programs edition 3 “1C: Salaries and personnel management 8” and “1C: Salaries and personnel management 8 KORP” you can register such a deduction. To do this, in the employee’s card using the Income Tax link, you should Enter a new cash notification. authority on the right to deduction and on the Social Deductions tab, indicate the amount of the deduction confirmed by the tax authority in the Fear field. contributions for medical services.

Three conditions for VHI

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

Accordingly, the employer’s responsibilities include paying 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 such insurance. True, there are several “buts”.

So, firstly, the obligation to provide employees with insurance must be stated in the labor or collective agreement (Clause 1 of Article 255 of the Tax Code of the Russian Federation). Secondly, expenses can only include those amounts that are transferred to pay for employee insurance, i.e. persons with whom the organization has an employment contract. Third, the amount that can be expensed is limited to six percent of total 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.

Examples of accounting for VHI expenses

For clarity, let's look at examples.

Example 1 . LLC "Horns and Hooves" entered into a voluntary health insurance agreement with the insurance service in compliance with all the necessary conditions for attributing the costs under the agreement to labor costs. The cost of one day of the contract is 20 thousand rubles. The contract period is from February 1, 2021 to January 31, 2021. The insurance premium in the amount of 7,300,000 rubles was transferred as a one-time payment.

Since income tax is calculated on an accrual basis, expenses and income are reflected in accounting using the same method.

Therefore, VHI costs will be taken into account as expenses as follows:

1. For the first quarter of 2021:

20,000 rubles/day * (31+28) days = 1,180,000 rubles;

1. For the first half of 2021:

1,180,000 + 20,000 rubles/day * (30+31+30) days = 3,000,000 rubles;

1. For 9 months of 2021:

3,000,000 + 20,000 rubles/day * (31+31+30) days = 4,840,000 rubles

1. For 2021:

4,840,000 rubles + 20,000 rubles/day* (31+30+31) = 6,680,000 rubles

1. In 2021, the remaining amount can be included in the expenses under this agreement:

20,000 rubles/day * 31 days = 620,000 rubles.

By adding up the insurance costs for two years, you can check the accuracy of the calculations: 620,000 rubles + 6,680,000 rubles = 7,300,000 rubles.

Example 2. The conditions are the same as in the first example. We will only change the method of paying insurance premiums:

1. The first payment must be made on February 1, 2021 in the amount of 1,770,000 for the period from February 1 to March 31, 2021.
2. The second installment in the amount of the remaining amount is 5,530,000 rubles for the period from April 1, 2021 to January 31, 2021.

The amount of insurance premiums in the first and second paid periods per day will be as follows: 30,000 rubles and 18,071.9 rubles, respectively. Thus, the amount of insurance costs will be taken into account in the reporting periods as follows:

1. In the first quarter of 2021:

30,000 rubles/day * (28+31) days = 1,770,000 rubles;

1. For the first half of 2021, expenses will be taken into account in the amount of:

1,770,000 rubles + (30+31+30) day * 18,071.9 rubles/day = 3,341,542.48 rubles

1. For 9 months of 2021:

3,398,576.05 rubles + (31+31+30) days * 18,071.9 rubles/day = 5,077,156.86 rubles

1. For 2021:

• 045,048.54 rubles + (31+30+31) days * 18,071.9 rubles = 6,739,771.24 rubles

1. In 2021, under the VHI agreement, you can take into account expenses in the amount of: 18,071.9 rubles * 31 days = 560,228.76 rubles

Let's check the correctness of the calculation: 560,228.76 rubles + 6,739,771.24 rubles = 7,300,000 rubles.

What do we write in the contract?

Let's start with the employment contract. It is clear that this condition must be enshrined 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 there may be a link to a local regulatory act - Regulations on Social Guarantees, Internal Labor Regulations, etc., which contains a similar condition. Moreover, if the first option is chosen, then all the “particulars” (such as: from what moment insurance is provided, whether it is valid upon dismissal, transfer, transfer to another position, the scope of this insurance) must be recorded either also in the contract, or by reference to the corresponding local act.

You also need to clearly ensure that the list of insured persons coincides with the list of employees of the organization. After all, the expenses taken into account when taxing profits can only include those amounts that are paid under insurance contracts for persons who have a valid employment contract with the organization. Of course, paying for insurance for family members of employees or for persons with whom the organization has civil contracts is possible. But such expenses will not reduce the tax base for profits.

What does it mean for the employee?

Voluntary health insurance is a policy that can cover the costs of medical treatment for employees.

An insured event is their visit to a medical institution from the list provided for in the insurance contract.

How the range of services under a VHI policy differs from services under compulsory medical insurance can be read here.

The general list of services includes:

• outpatient care;
• doctors visiting your home;
• dental treatment;
• rehabilitation programs at resorts and sanatoriums in Russia, as well as in specialized medical centers;
• preparation of medical documentation;
• Immunoprophylaxis measures.

If the employer chooses a policy with limited coverage, then expensive dental services , sanatorium treatment and emergency hospitalization are excluded from it.
Read about VHI with dentistry here.

In addition to outpatient care in various medical institutions, the insurer sometimes offers the services of a personal physician who advises the insured and coordinates his actions.

Underwater rocks

The disadvantage of a policy is that it may have many restrictions that the insured may not be aware of.

Not everyone reads the text of the VHI agreement to the end, so situations may arise when they are simply denied service.

A typical exception is the occurrence of cancer, diabetes mellitus or hepatitis . If such diseases arise, the insurance will treat them only in the acute stage, when there is a threat to life. (Article about oncology under VHI)

Everything else will have to be paid for yourself.

The insurance company only reimburses expenses prescribed by the doctor.

Self-treatment or purchase of medications will not be paid for.

Another drawback is the list of clinics. In some policies, this list includes only government institutions and only one or two private medical centers.

There are often cases when, upon receiving a call from an insured employee, a manager sends him to a cheaper or public clinic in order to reduce the insurer’s costs.

Often large insurance companies have their own network of medical centers and clinics. This is where the insured persons will be served.

An employee cannot in any way influence the set of insurance options that the employer chooses. Unless he can pay extra money to expand coverage. The insurer will immediately transfer money for medical services to the clinic’s account.

Only in special cases is it possible to reimburse expenses in cash. The insurer has every right not to pay part of the cost of treatment that exceeds the insurance amount established by the contract.

With corporate insurance, the insurer issues insurance policies to the employer for each insured employee. This is done within the first two weeks after payment of the insurance contract. Read about what VHI provides for an employer here.

Subtleties

Insurance has its own subtleties.
For example, it may indicate a restriction on remote consultations of narrow specialists (if such a service is provided at all), a certain number of face-to-face consultations per year (for example, 1-2), and, of course, many exceptions from insurance cases.

If at an interview an employee is promised a voluntary health insurance policy upon employment, then it is advisable to check in advance whether this clause is spelled out in the employment agreement. Typically, the policy is issued three to six months after hiring.

If it is assumed that the voluntary health insurance will be signed after the completion of the probationary period, then this point must also be agreed upon in advance and taken into account in the employment contract.

Insurance is almost never provided during the probationary period.

The employee's consent must be expressed in writing. In this case, the policy often ceases to be valid immediately after the dismissal order is issued, that is, even before the expiration of the work period (two weeks).

You can read about how VHI is regulated here.

What do relatives get?

One of the main advantages of the policy is the possibility of treating children and spouses (if this is provided by the employer).
This happens quite rarely and is mainly used to further motivate staff.

Abroad, such policies are widespread.

In Russia, it is much more common for an employee to be offered to pay extra for the possibility of treatment for children or spouses, or the insurer offers to buy individual voluntary health insurance for children or other relatives at a significant discount.

When applying for individual voluntary health insurance, you are also entitled to a social tax deduction - 13% of the cost of the policy, but not more than 15.6 thousand rubles per year. To register it, you will need to contact the accounting department of your company or directly to the tax office at your place of residence.

Cost Allocation

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

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

In the second case (several payments over insurance periods), each payment must be recognized evenly over a 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 what 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 link between this payment and the insurance period. The Tax Code does not say what to do in this case. 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.

Recognition of VHI in tax accounting

In accordance with paragraphs. 16th century 255 of the Tax Code of the Russian Federation, these amounts are included in labor costs, but subject to the following conditions:

1. The medical organization must have a license.
2. The contract must be valid for at least a year.
3. You can reduce the income tax on the insurance premium, but if it is no more than 6% of the payroll volume (without VHI). The amount exceeding this limit is not accepted for reduction.

It should be taken into account that in accordance with paragraph 3 of Art. 318 of the Tax Code of the Russian Federation, if the insurance period covers two calendar years, then the payroll to determine the maximum amount by which income tax can be reduced is calculated incrementally:

• from the date of commencement of the contract until the end of the first year of its validity;
• from the beginning of next year until the end of the contract.

This procedure is confirmed by the Ministry of Finance in letter dated September 16, 2016 No. 03-03-06/1/54205.

Also clause 6 of Art. 272 of the Tax Code of the Russian Federation establishes the following methods for recognizing contributions as expenses:

• with a one-time payment evenly throughout the entire term of the contract;
• if the payment was made in parts, such payment is recognized for each paid part evenly from the date of payment of each part until the end of the agreement with the medical institution.

In the profit declaration, such expenses are reflected in Appendix No. 1: code 812 is entered in column 3, and in column 4 - the amount of insurance costs, which is taken into account in the tax reduction (Section XVII of the Procedure for filling out the declaration).

There are no reflection features or restrictions in accounting. Insurance premiums are taken into account monthly evenly throughout the insurance period.

VHI, accounting by postings:

It is also possible to reflect a permanent difference in accounting by posting Dt 99 Kt 68:

• if the company’s contributions for voluntary insurance exceeded 6% of the payroll;
• if the conditions for recognizing them as expenses are not met.

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 regulation regarding personal income tax. Even if the employer was unable to fully include in expenses the amount paid under the insurance contract, personal income tax does not arise for employees insured under such a contract.

There is no obligation to accrue personal income tax regarding the cost of medical services that insured employees receive under the VHI program paid for 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 for health resort treatment through insurance. Here personal income tax arises, but the agent for this payment is not the employer, but the insurance company (clause 1 of Article 226 of the Tax Code of the Russian Federation). It is she who will have to calculate the personal income tax from the cost of the voucher, 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 November 10, 2010 No. VAS-14352/10). So the accountant of the employing organization has nothing to worry about.

The issue of contributions to extra-budgetary funds is resolved 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 exempt from the calculation of contributions. At the same time, the legislator, as in the case of personal income tax, did not establish any standards for this benefit. This means that there is no need to accrue contributions for payments in favor of employees, even if part of the expenses under the contract is not taken into account when taxing profits.

VHI agreement for employees: accounting and tax accounting

According to Art. 1 of the Law of the Russian Federation of June 28, 1991 No. 1499-1 “On medical insurance of citizens in the Russian Federation” (hereinafter referred to as Law No. 1499-1), medical insurance is carried out in two types: compulsory and voluntary. Compulsory health insurance is an integral part of state social insurance and provides all citizens of the Russian Federation with equal opportunities to receive medical and pharmaceutical care provided at the expense of compulsory health insurance in the amount and on conditions corresponding to compulsory health insurance programs. Voluntary health insurance (VHI) provides citizens with additional medical and other services beyond those established by compulsory health insurance programs. According to Art. 17 of Law No. 1499-1 VHI is carried out at the expense of the profits (income) of enterprises and personal funds of citizens by concluding an appropriate agreement. Thus, budgetary institutions have the right to pay for voluntary health insurance contracts for their employees using funds received from entrepreneurial and other income-generating activities. In the article we will consider the features of tax and budget accounting for payment of voluntary health insurance contracts. Insurance contract According to Art. 4, 17 of Law No. 1499-1, voluntary health insurance must be carried out in the form of an agreement concluded between the institution and the insurance company. A health insurance contract is an agreement between the insured and a medical insurance organization, according to which the latter undertakes to organize and finance the provision of medical care to the insured population of a certain volume and quality or other services under the voluntary health insurance program. The agreement is concluded in writing (clause 1 of Article 940 of the Civil Code of the Russian Federation) and must contain the following essential conditions: – names of the parties; – duration of the contract; – number of insured; – size, terms and procedure for making insurance contributions; – a list of medical services corresponding to compulsory or voluntary health insurance programs; – rights, obligations, responsibilities of the parties and other conditions that do not contradict the legislation of the Russian Federation. The health insurance contract is considered concluded from the moment of payment of the first insurance premium, unless its terms and conditions provide otherwise. When concluding an agreement between the employer (insurer) and the insurer, an agreement must be reached ( clause 2 of Article 942 of the Civil Code of the Russian Federation ): 1) about the insured person; 2) about the nature of the event against the occurrence of which in the life of the insured person insurance is carried out (insured event); 3) about the amount of the insured amount. The amounts of insurance contributions (insurance premium) for voluntary medical insurance are established by agreement of the parties ( clause 3 of article 947 of the Civil Code of the Russian Federation, article 17 of Law No. 1499-1 ); 4) about the duration of the contract. The standard form of a voluntary health insurance contract was established by the Council of Ministers of the Russian Federation. Currently, the form approved by the Decree of the Government of the Russian Federation of January 23, 1992 No. 41 “On measures to implement the Law of the RSFSR “On medical insurance of citizens in the RSFSR” . From this standard form it follows that a list of insured persons is attached to the contract. The insurance company with which the VHI agreement is concluded is selected by placing an order for the provision of services, carried out in accordance with Federal Law No. 94-FZ dated July 21, 2005 “On placing orders for the supply of goods, performance of work, provision of services for state and municipal needs . Note that, taking into account paragraphs. “c” clause 8 of the Decree of the Government of the Russian Federation No. 1181 , a budgetary institution, when concluding a voluntary health insurance agreement, has the right to make an advance payment on it in an amount not exceeding 30% of the cost of the agreement. The conditions for paying the rest of the insurance premium are specified in the contract separately. Typically, such an agreement states the following. The customer - a budgetary institution - pays an advance in the amount of 30% of the contract value, and then makes monthly payments after the end of the month, calculated in proportion to the term of the contract. Payment is made on the basis of an invoice, a certificate of completion of work. Let's look at the situation using a specific example.