The employee was reimbursed for expenses for an extraordinary medical examination

In general, during employment, the employer does not have the right to demand from a new employee more documents than are prescribed in the Labor Code (Article 65). An exception is cases when special documents are required for registration: a certificate of absence of disqualification, a diploma of education, a certificate or certificate of qualifications, a certificate of health.

In particular, when applying for employment, minor applicants undergo a mandatory medical examination. The Labor Code provides similar conditions for catering workers associated with traffic and engaged in hazardous work. The Code says that requirements for a preliminary or periodic medical commission may be specified in other regulations. For example, for teaching staff they are provided for by the Law on Education No. 273 Federal Law (clause 9, clause 1, article 48).

Need for a medical examination

It should be noted that not only profession and position determine the need for a health check, but also other factors:

1. Difficulty of work (physical activity, static posture).
2. Presence of harmful and (or) hazardous production factors:

• biological (allergens, dust, toxins, poisons);
• chemical (pesticides, acids, gases);
• physical (radiation, electromagnetic field, vibration).

• Difficult conditions (altitude, difficult climatic conditions, especially responsible work: rescuers, firefighters, crane operators, when the presence of health problems can adversely affect the life and health of other people).

Important! More detailed information is in the List approved by Order No. 302n dated April 12, 2011 (hereinafter referred to as the List).

A special assessment of working conditions (SWA) identifies harmful factors and determines which workers will have to undergo regular medical examinations.

Read also:  Decree of the Government of the Russian Federation dated 02/06/2010 No. 63 “On approval of the instructions on the procedure for accessing state secrets for officials and citizens of the Russian Federation”

If your organization has recently been registered and jobs have just been created, then you have a year to conduct an SOUT. However, you shouldn’t wait that long, because the employer’s obligations and the right to benefits arise by law upon employment or performance of relevant work, and not after receiving special assessment data.

legal information

Financial support - reimbursement of funds from the Social Insurance Fund for certain categories of employer expenses. The FO provides for the return of funds from insurance premiums, which are subject to transfer to the Social Insurance Fund in the current financial year.

— Medical examinations are carried out by medical organizations that have the right to conduct preliminary and periodic examinations, as well as to examine professional suitability (clause 4 of the Procedure for conducting medical examinations, approved by Order No. 302n, hereinafter referred to as the Procedure for conducting medical examinations). An employer who has employees who are subject to preliminary or periodic medical examinations must enter into an agreement with such a medical organization. Reimbursement of funds and budgets from contributions in case of injury is regulated by the Rules for the financial support of such events, which are approved annually.

The list must also contain information about the workers' profession and relevant hazardous factors and/or work.

• A copy of the agreement with the medical institution for medical examinations.
  The annex to the contract must contain a calculation of the cost of medical examinations and a price list for the provision of necessary medical services.
• A copy of the license of the medical institution for the right to conduct preliminary and periodic medical examinations.

1. within 10 working days, if the amount of insurance premiums for the previous year does not exceed 8 million rubles;
2. within 18 working days, if the amount of insurance premiums for the previous year exceeds 8 million rubles.

How an ordinary job can become harmful

If you think that there are no harmful factors in the office, this is a mistake. The List contains subclause 3.2.2.4., which calls working with a PC more than 50% of the working time a harmful factor.

Office workers spend most of their time at the computer: managers, accountants, especially programmers and system administrators. In 2020, the Ministry of Labor was going to make changes to the List and exclude the item on computers from the list, because machines are being improved and now their effect on vision is not the same as before.

This is just a draft for now, so the rule remains in effect until changes are made. However, officials believe that the results of the SOUT also need to be taken into account. If working conditions for a specific workplace (several similar places) are considered acceptable or optimal, then medical examinations may not be carried out, because it turns out that there is no harmful influence.

True, their opinions further diverge: should we recognize as safe all such workplaces in general or only those where working time on a computer takes up less than 50%. Judicial practice in this sense is also contradictory. To avoid disputes, it is still recommended to conduct medical examinations.

Which employees are required to undergo a medical examination?

Labor legislation obliges employers to send representatives of the following categories of applicants for a medical examination when hiring:

1. Minor employees.
2. Workers who will be employed in the field of consumer services for citizens (laundries, hairdressers, etc.).
3. Teachers, teachers and other employees who will work with children and adolescents (employees of schools, kindergartens, universities, etc.).
4. Medical workers of any healthcare institutions.
5. Trade workers.
6. Drivers of vehicles who are required to confirm the absence of mental disorders and drug problems.
7. Employees whose duties include working on a computer in an office (a medical examination must be completed every 2 years).
8. Employees of hazardous and hazardous industries.

For an interview with a certificate

Procedure if a candidate comes to you for a job and needs to undergo a preliminary medical examination:

1. Specify the applicant's intended position.
2. Check internal documents and lists of workplaces with mandatory medical examinations; if they are missing, you will have to check the List.

Note! It is difficult for a non-specialist to determine the presence of harmful or dangerous factors. An accountant or HR officer should contact the person responsible for occupational health and safety (in a small organization this may be a manager who has undergone appropriate training) for clarification and instructions on whether to require a certificate from the employee or not.

3. Issue a referral for a medical examination. It indicates the exact name of the position, with the group, category, rank. You will also need a link to the List item - it is necessary to clarify which factors are present in the work. The composition of the medical commission depends on this.
4. The candidate goes through a commission, and if the company does not have a concluded agreement with a specific medical institution, then the employee himself chooses the place and provides the result to the potential employer.

If the examination was successful and there are no contraindications, then you can register the employee. More details in the article at the link.

Reimbursement of expenses from the Social Insurance Fund in 2020

• Correct accounting of medical examination costs
• Where to pay insurance premiums
• Reimbursement from the Social Insurance Fund for the costs of a medical examination
• Berator Week “STS in Practice”
• Disputes about sick leave: in 2020 you will have to sue the FSS
• Certification and medical examinations according to the new rules Memo to the employer on reimbursement of labor protection costs at the expense of the Social Insurance Fund of the Russian Federation

Correct accounting of expenses for medical examinations The employer’s obligation to organize, at its own expense, mandatory preliminary medical examinations of certain categories of employees is provided for in Part 2 of Article 212 of the Labor Code.

Hiring expenses

The costs of medical examination of candidates are taken into account in accounting as normal expenses for core activities, in the corresponding accounting accounts:

D 20 (26,23,25,44) K 76(60)

In tax accounting (for the purposes of calculating income tax or single tax under the simplified tax system), expenses are also accepted (see paragraphs 7 and 8, paragraph 1, Article 264 of the Tax Code of the Russian Federation and paragraph 5, paragraph 1, Article 346.16 of the Tax Code of the Russian Federation). In particular, according to the simplified tax system, according to the explanations of the Ministry of Finance, these costs are included in material costs, as part of the production process.

It doesn’t matter whether the candidate was selected or not, even if the results of the medical examination turned out to be unacceptable for hiring, they can be taken into account. Although some controversy is caused by the situation when a potential employee independently enters into an agreement for a medical examination and then presents documents to reimburse him for such costs.

In most cases, tax authorities and courts recognize that the employer is required by law to bear these costs, so reimbursing the employee for expenses does not lead to the formation of income subject to personal income tax and contributions. I note that compensation is possible if the employee himself applies for it. The main thing is that the organization conducting the medical examination has a license, and the employee provides an agreement, documents on payment and provision of services. For an organization, expenses can be accepted into accounting on the basis of acts of services rendered, but for tax accounting using the simplified tax system, the fact of payment is important.

Note! From July 1, 2020, the cash receipt must indicate the name of the buyer (customer), his tax identification number and some other details (clause 6.1, article 4.7 of Law 54-FZ), if the settlement is made with an organization (individual entrepreneur), including through an accountable face.

Another reason not to pay fees for a candidate is the lack of an employment relationship. Since an individual is not an insured person, there is no need to pay contributions.

Question about FSS reimbursement of expenses for medical examinations

The accountant will make the following entries in the accounting: Debit 20 (23, 26) Credit 69 subaccount “Settlements for accident insurance Reimbursement from the Social Insurance Fund for medical examination of employees According to paragraph 42 of the Procedure for conducting medical examinations, a report based on the results of the examination is drawn up no later than 30 days after its completion . Correct accounting of expenses for medical examinations is carried out as follows.

At the time of payment for the services of a medical organization, an entry is made in the accounting: DEBIT 76 CREDIT 51. Recognized expenses for medical examinations are reflected by the entry: DEBIT 20 (26) CREDIT 76. Expenses for ordinary activities form the cost of production (work performed, services rendered) in the month of sales of these products (works, services) (clause Reimbursement of FSS expenses in 2020 Tax audit is a nuisance for individual entrepreneurs.

Routine medical examinations and their recording

If the company has passed the SOT and there are lists of those positions and workplaces where employees are required to undergo regular medical examinations, then you can draw up a schedule for their implementation and coordinate it with the medical organization chosen to conclude the contract. The frequency depends on the assignment of work or factors to a particular item on the List.

With a permanent contract, you will have to follow a certain procedure:

In accounting and tax accounting, routine examinations are taken into account in the same way as during employment. Payments are only more often made by bank transfer, and the organization is given supporting documents with transcripts of who, from which specialists, with what result, and for what amount the inspection was carried out.

This will allow you to correctly post costs, which is especially important when it comes to multiple taxation systems. For example, some workers are engaged in retail trade, transferred to UTII, and some are engaged in the provision of services to OSNO or simplified tax system. The costs will have to be divided accordingly.

Note! Only expenses for mandatory medical examinations can be accepted for calculating the tax base. If an employer sends employees to medical examinations at their own request, then payments for them cannot be taken into account in the NU.

Tax authorities will insist on taxing such amounts of non-mandatory medical examinations with personal income tax and contributions, because They consider them a benefit to the employee. After all, such compensation is not listed as non-taxable in Article 422 of the Tax Code of the Russian Federation. The courts do not agree with this position and side with the workers.

Legislative acts on the topic

Waybills

The biggest problem for any organization that owns or leases vehicles is waybills. Filling them out causes dissatisfaction and discomfort among drivers and irritates both managers and accountants who are forced to tinker with large amounts of data.

However, this is the main document for confirming (directly or indirectly) such expenses as:

• fuels and lubricants (fuel, oils);
• related products (antifreeze, washer fluid);
• travel to the place of business trip, shift, regular work, flight, transportation, etc.;
• repair and purchase of auto parts;
• vehicle maintenance – washing, diagnostics, tire fitting;
• drivers' wages;

In addition, accounting maintained on the basis of vouchers helps to identify drivers who use the organization’s property for other purposes:

• travel on personal business (number of kilometers on the odometer);
• drain gasoline (discrepancies in filling data, refueling data and fuel residues);
• attach “wrong” receipts (discrepancy between tank volume, fuel consumed and submitted documents).

In short, waybills serve good purposes, but maintaining them is burdensome. Not least because of the need to make notes about undergoing a medical examination.

Important! The obligation to mark a medical examination is specified in paragraph 7 of Art. II Order of the Ministry of Transport No. 152 of September 18, 2008. This is part of the driver's information.

This is especially strict in passenger transport, because the responsibility here is much higher. If the company does not have a full-time physician, then again you will have to enter into an agreement and constantly use the services of a medical institution. Usually the examinations are quick: the doctor checks your general well-being, blood pressure level, pulse rate, and temperature.

Why did I dwell in detail on the purpose of waybills? As you understand, they are necessary to confirm a number of expenses of the organization. Even if compensation is simply paid for the use of the employee’s personal transport and no costs are separately reimbursed, the very use of the car for work purposes must be confirmed.

Since part of the mandatory details of the voucher is a medical examination note, its absence may attract the attention of tax authorities. They will question the validity of such a document and may try to withdraw the corresponding costs from it to NU.

The courts, however, here too are loyal to taxpayers and restore the right to take costs into account.

Reimbursement of costs for labor protection measures from the Social Insurance Fund

They reimburse expenses for medical products that are necessarily included in first aid kits ().

The timing of the Fund's decision on financial support for preventive measures, the volume of financial support for preventive measures, or the refusal to provide financial support for preventive measures is taken (): You can familiarize yourself with the document by ordering a free demonstration of the Codex and Tekhekspert systems or buy this document right now for only 29 rub.

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FSS: how to report and receive compensation

The special assessment is reflected not only in the declaration submitted to Rostrud, but also in the 4-FSS report (Table 5), starting from the first quarter of 2020. Medical examinations are shown in a separate row in the same table. Until the new year, this data remains unchanged, because... values ​​are set at the beginning of the year. When sending the calculation for the 1st quarter of 2020, do not forget to check whether changes have occurred and fill out the table.

In order to reimburse its costs for mandatory medical examinations, the employer applies to the Social Insurance Fund for appropriate funding (the Rules were approved by Order of the Ministry of Labor No. 580n dated December 10, 2012).

Important! The application must be submitted this year before August 1 (i.e., July 31 inclusive). The deadline for 2020 has already expired, now you can use the benefit only in 2020 and the sooner the better, because the Fund may refuse to provide funding if budget funds are exhausted.

The calculation of the amount that the Social Insurance Fund will reimburse (allocate) is made based on data from the previous calendar year using the formula:

(Accrued contributions for injuries - expenses for paying for “accidental” sick leave and vacations for the period of treatment and travel to the place of treatment in addition to regular annual leave) x 20%

An insured who takes care of pre-retirees and allocates additional funds for their sanatorium-resort treatment can count on 30%.

For enterprises that did not apply for financing in the previous two years and whose staff does not exceed one hundred people, more favorable conditions have been established. They can make calculations not from one previous year, but from three previous years at once. However, the amount of assistance should not be higher than the amount of contributions for the current year.

For reimbursement you will need (the list is relevant for financing for medical examinations): an application, a plan for preventive measures and their financing for the current year (originals), lists of measures to improve working conditions and labor protection (based on the results of the special assessment of labor protection) and a list of employees subject to medical examinations in the current year year in the form of copies, an agreement with a licensed medical organization and its license (copies).

Note! Some branches will ask you to duplicate certain documents electronically by email or through informal correspondence via TKS.

When the FSS gives the go-ahead, the policyholder will have to submit a quarterly report on the use of contribution amounts in addition to the 4-FSS calculation. Additionally, you will need copies of reports from medical commissions and information from them, as well as copies of payment and other documents confirming payment for medical examinations and actual receipt of services (invoices, payment orders, cash receipts, acts).

So far, interaction with the FSS via telecommunication channels, excluding reporting submission, has not been established, so most of the documents will have to be carried personally (if you are sending a representative or a responsible person - not a manager, then do not forget to give him a power of attorney). You can also use the State Services website.

How to get compensation for undergoing an inspection

If a person has paid for a medical examination, he has the right to expect reimbursement from the company.

What documents will be needed to receive money?

No special information or confirmation is required. Documents from the medical institution will be required:

• certificate or conclusion about passing an examination by specialists;
• checks or receipts for payment for such services, an agreement for their provision;
• application for the return of spent funds addressed to the manager.

Where should the documents be sent?

Payment documents are accepted by the organization's accounting department. In order for the specialist to process the payment, he needs to bring the listed documents. There are no special procedures provided.

When is the employer required to make payments?

The law does not indicate how quickly the entrepreneur must return the money to the employee. Most often, this is done 10 days from the date the accountant receives the documents. The term depends on the nearest time of payment. The funds are transferred as an advance or first salary after passing the medical examination.