Health insurance
When choosing a new place of work, highly qualified specialists always pay attention to the company’s corporate policy. Employee health insurance is an important part of the image of a successful organization. It is already the norm for many companies to issue voluntary health insurance for employees. With the help of insurance, many personnel problems are solved. This includes motivating staff and maintaining loyalty. As well as increasing the level of employee health, and therefore increasing labor productivity. The experience of insurance companies shows that the possibilities of corporate insurance are much broader than simply assigning employees to a clinic.
Contributions to the Pension Fund and the Social Insurance Fund of the Russian Federation
Insurance contributions to extra-budgetary funds (including “for injuries”) are not charged on the amounts of payments (contributions) under voluntary health insurance contracts concluded for a period of at least one year. This is stated in:
— clause 5 of part 1 of article 9 of the Federal Law of July 24, 2009 N 212-FZ “On insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund”;
— subparagraph 5, paragraph 1 of Article 20.2 of the Federal Law of July 24, 1998 N 125-FZ “On compulsory social insurance against industrial accidents and occupational diseases.”
If the insured does not work for the company, then, as in the case of personal income tax, there is no object of taxation. Specialists from the Russian Ministry of Health and Social Development explain this by saying that payment of contributions for voluntary health insurance in such a situation is not made on the basis of employment or civil law contracts (letter dated February 27, 2010 N 406-19).
VHI as motivation for employees
In job advertisements, many companies use the phrase “benefits package provided.” Thus, the employer attracts qualified personnel. The social package may include free meals, transportation to the metro, free sports activities. But for many applicants, the decisive moment will be the availability of a voluntary health insurance policy. Because quality medical care is one of the highest parts of the family budget. Unfortunately, owners of compulsory health insurance policies do not have the same privileges as owners of voluntary health insurance. Understanding the importance of the VHI policy, employers pay special attention to employee insurance.
The cost of this insurance
The cost is directly dependent on the insurance program and conditions, as well as the volume of medical services. The inclusion of dental services will significantly increase the cost of VHI insurance. The cost is also affected by the number of program participants included in the list.
The cost of voluntary health insurance also depends on the amount of limits per employee; as a rule, this amount ranges from 50 to 100 thousand rubles. The average cost of a policy per insured person ranges from 7,000 to 30,000 rubles. Companies, increasing loyalty and motivation, set different limits depending on the employee’s position. This allows you to save significantly.
When an employee is dismissed and removed from the list, the insurer recalculates the total premium and is obliged to return the excess premium paid. When accepting new ones and connecting them to the collective program, the total insurance premium is subject to recalculation, and the company will have to make an additional payment.
VHI must be distinguished from NS products; the latter provide insurance protection for damage to health as a result of accidents.
Damage caused by illness is generally an exception. In addition, VHI is aimed specifically at treatment, and NS products are only aimed at paying monetary compensation, the amount of which depends on the degree of damage.
What does VHI offer?
Insurance companies offer different VHI programs. Organizations independently decide which options to include in the policy. It all depends on how much management is willing to pay for the health of its subordinates. Standard VHI packages:
- Outpatient services . When concluding an agreement under this program, employees will receive consultations with doctors, including specialists in narrow fields, various studies, medical examinations, physical procedures, etc.
- Dental services. This program includes examinations, treatment and emergency dental care.
- Emergency medical services. This service provides immediate assistance and transportation to the hospital.
- Stationary service. The program includes placement in a ward, medical care, medical procedures, food and medications.
In addition to standard programs, additional bonus options may be used. For example, a telemedicine service. This is a consultation with doctors at a distance, without a visit to the clinic. Some insurers offer an office physician system, where the initial appointment of employees is carried out in the organization's offices. Or, for example, the Liberty insurance company, when concluding VHI contracts under the Polyclinic program, issues a traveler's policy to all insured persons. There are indeed age restrictions - up to 60 years.
Income tax
As already mentioned, the amounts of payments (contributions) under voluntary insurance contracts can be attributed to expenses in the amount of no more than six percent of the total labor costs. This right is enshrined in paragraph 16 of part 2 of article 255 of the Tax Code. Moreover, the six percent limit is calculated based on the wages of all employees of the company, and not just those who are provided with voluntary health insurance (letter of the Ministry of Finance of Russia dated June 4, 2008 N 03-03-06/2/65).
The legislation does not prohibit the simultaneous conclusion of several voluntary health insurance contracts with different insurance companies. In this case, insurance premiums (insurance contributions) can also be taken into account in expenses (letter of the Ministry of Finance of Russia dated July 29, 2013 N 03-03-06/1/30023). The main thing is that in total they do not exceed six percent of labor costs.
To recognize the costs of voluntary health insurance as expenses, four conditions must be met simultaneously.
1. The VHI agreement must be concluded for at least one year. A year can be considered, for example, the period from January 1 to December 31 (letter of the Ministry of Finance of Russia dated February 15, 2012 N 03-03-06/1/86).
At the same time, a change in the composition of insured persons during this time will not in any way affect the ability to recognize expenses (letter of the Ministry of Finance of Russia dated January 29, 2010 N 03-03-06/2/11, resolution of the Federal Antimonopoly Service of the Ural District dated December 15, 2009 N F09-9912/09 -SZ in case No. A07-7280/2009). If during the validity of the contract one of the employees quits and another takes his place, then the company simply changes the list of insured persons.
You should not be afraid of a situation where the insurance company for some reason is reorganized during the term of the contract. According to officials, this fact also does not affect the possibility of recognizing expenses (letter of the Ministry of Finance of Russia dated November 11, 2011 N 03-03-06/3/12).
It is a completely different matter if the contract is terminated at the initiative of the employer company, say, two months after its conclusion. In this case, the premiums paid to the insurance company will have to be restored to income (letter of the Ministry of Finance of Russia dated 06/07/2011 N 03-03-06/1/327).
If the contract is terminated early at the request of the insurer, it is advisable for the company to immediately enter into a contract with another insurance company. If this is not done, the tax inspectors will most likely remove the expenses under the first agreement (letter of the Ministry of Finance of Russia dated 05.08.2005 N 03-03-04/1/150).
2. The insured must be an employee of the company. This requirement, according to officials, directly follows from Article 255 of the Tax Code (letter of the Ministry of Finance of Russia dated 03/09/2011 N 03-03-06/1/130).
3. The condition for the provision of voluntary health insurance must be fixed in the employment agreement or contract (clause 21 of article 270 of the Tax Code of the Russian Federation). In practice, voluntary insurance is often discussed not in the labor agreement, but in the collective agreement. This will not be a violation of the law. But in the employment agreement (contract) you will have to provide a reference to the collective agreement.
4. An insurance organization must have a license that gives the right to voluntary health insurance. When checking, tax inspectors may be asked whether the insurer has this document. Therefore, it is better to stock up on a copy of the license in advance.
The very procedure for accounting for VHI expenses depends on the method of recognizing income and expenses when calculating income tax (cash or accrual method). In the first case, the entire amount of insurance payments is taken into account in the “profitable” costs at a time on the day of their actual payment (clause 3 of Article 273 of the Tax Code of the Russian Federation). Under the accrual method, VHI expenses are recognized in the reporting (tax) period in which, in accordance with the terms of the agreement, the company transferred (issued from the cash desk) funds to pay insurance premiums (clause 6 of Article 272 of the Tax Code of the Russian Federation). The main condition in this case will be the specifics of the voluntary health insurance contract. If its terms provide for payment of the insurance premium in a one-time payment, then under contracts concluded for more than one reporting period, expenses are recognized evenly over the term of the contract in proportion to the number of calendar days of its validity in the reporting period. If the terms of the contract provide for payment of the insurance premium in installments, then under contracts concluded for a period of more than one reporting period, expenses for each payment are recognized evenly over the period corresponding to the period for payment of contributions, in proportion to the number of calendar days of the contract in the reporting period.
Where can I get it?
Today, most companies offering voluntary health insurance services allow you to issue not only individual, but also corporate policies.
The best offers in the field of corporate insurance are the ideas of the following companies:
- Sogaz;
- VSK;
- AlfaStrakhovanie;
- Ingosstrakh;
- Rosgosstrakh;
- Renaissance;
- Concord-Vita;
- MetLife;
- Uralsib;
- Chulpan;
- Alliance;
- ASKO;
- Jaso-Life;
- Societe Generale;
- CIV Life and others.
Separately, it is necessary to note the Sberbank insurance company, which is one of the three best representatives of the Russian market for personal insurance.
VTB Insurance
VTB Insurance company offers a separate medical protection program for management and employees of corporate clients.
When taking out such a policy, insured persons and policyholders can count on preferential insurance conditions in the property sector.
VTB Insurance Company is ready to create points of sale of insurance products directly on the territory of the corporate client, followed by informing each insured person by telephone about the availability of new products.
The cost of the annual policy depends on the number of employees who will be insured, the selected list of medical services and the medical institution.
The main advantages of VTB Insurance include:
- offering network programs with a choice of nearby medical institutions;
- availability of a dispatch console operating around the clock to provide continuous information support to clients;
- the possibility of consultations and diagnostics in specialized medical institutions;
- the insurance rate decreases as the number of insured persons increases;
- Relatives of insured employees are insured at corporate rates.
Of course, VTB Insurance guarantees tax benefits to its corporate clients. In addition, the employer can always take out insurance for employees who go on business trips.
Sberbank
Sberbank Insurance is in the top three in all ratings of the best life insurance companies.
The company's fees have increased 5-fold over the past two years, and its market share has exceeded 30%. The volume of accrued insurance premiums increased 4 times.
The number of existing agreements today has grown to 40,000 thousand. The number of insured people exceeds 2.5 million people.
Sberbank Life Insurance clearly demonstrates the magnitude of potential in voluntary and compulsory health insurance in particular and life insurance in general.
The decline in the growth of the insurance market affected the credit sector, but long-term classic products turned out to be in demand more than ever.
Today, the efforts of this insurer are aimed at the needs and capabilities of mass segment clients. Sberbank Insurance company supports the introduction of modern technologies and the development of new products.
For example, today you can order a policy without leaving the halls of your home by filling out a form online.
Sberbank makes it possible for its clients to receive all important information by calling their support line. You can call at any time of the day.
