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Especially for enterprises or individual entrepreneurs, we tell you what the voluntary medical insurance program provides for legal entities. Voluntary medical insurance for employees Insurance for employees

Competition in the labor market today is relevant not only for those who are looking for work, but also for employers who are trying to get the best specialists into their company.

Everyone knows that highly qualified personnel are the key to a company’s success.

Specialists whose services are in demand are placing ever higher demands on future employers, which relate not only to wages, but also to the social package.

Today everyone knows what VHI is.
- this is a type of insurance in which a company, purchasing a VHI policy for its employee, actually pays for the provision of certain medical services.

VHI as an additional motivation for employees

The success of a company directly depends on how comfortable its employees feel. The effectiveness of an enterprise's corporate policy consists of several elements, among which VHI plays one of the leading roles.


Voluntary health insurance programs are created specifically to protect the health of company employees. It is considered common practice cost dependence insurance policy from positions occupied by the employee.

There is also an option when the level of the policy is determined by the success of a particular employee. Thanks to the inclusion of this service in the social package, you can increase work productivity employees, improve the team climate and reduce staff turnover.

What are the benefits of VHI

Any reputable company tries to take care of its employees as best as possible. For this purpose, expensive trips to well-established sanatoriums and health resorts are paid for them.

Also held preventive medical examinations and quality medical care is provided at the expense of the company.

However, most of the above services can be obtained upon concluding a contract on voluntary medical insurance for personnel. At the same time, the company does not need to allocate money from the profits received to transfer it to the account of medical institutions.

The company purchases VHI insurance policies for its employees from an insurance company. At the same time, the cost of the VHI policy turns out to be lower than the retail price, because Insurers often offer discounts on the purchase of corporate insurance.

VHI programs provide their clients with a huge range of medical services, including dental treatment and stay in rehabilitation medical centers or sanatorium-resort institutions.

At the same time, employers who provide their company’s personnel with voluntary health insurance policies receive a number of advantages in the form of benefits.

Tax benefits:

  • The maximum amount of contributions, not exceeding 6% of the total cost of paying wages, under a voluntary health insurance agreement concluded for at least 1 year, may reduce the tax base for income tax (according to paragraph 16 of Article 255 of the Tax Code of the Russian Federation).
  • The amount of insurance premiums under a VHI agreement, which was concluded for at least 1 year, are not subject to single social tax(according to paragraph 1 of Article 238 of the Tax Code of the Russian Federation).
  • When calculating the tax base of an individual do not take into account income, which it receives as an insurance payment upon the occurrence of an insured event (according to paragraph 3 of Article 213 of the Tax Code of the Russian Federation).

What do employees get from this?

Voluntary medical insurance guarantees the insured person the provision of those types of medical services that are stated in the relevant program purchased from an insurance company by the employer.

Employees can expect to receive services commercial ambulance and conducting medical examinations.

Depending on the chosen program, employees are provided with a number of services:

  • 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.

Guaranteed to apply to every patient individual approach during examination, diagnosis and treatment. All medical procedures are carried out at a level appropriate high standards of healthcare requirements.

Insured employees can receive medical services out of turn or on-site.

Among other things, holders of VHI policies have access to a wider selection of settlement mechanisms disputes and conflict situations with medical institutions (for example, when determining the quality of services provided).

VHI for relatives of an employee

Some companies purchase insurance policies not only for employees, but also for their family members. First of all, these programs concern close relatives - wives and children, but options are possible to expand this list.

A company can use the purchase of voluntary health insurance for relatives as a tool for additional motivation of its employees.

Employees who don't have to worry about the health of their loved ones work much more efficiently. Voluntary health insurance for relatives can be an excellent solution to many medical problems.

Advantages and disadvantages of corporate VHI insurance

When concluding an agreement on voluntary health insurance for employees, it is important to study not only the benefits that the company receives from its conclusion, but also the problems that it may encounter.

Disadvantages of VHI:

  • VHI requires significant volumes from the company financial investments;
  • For young professionals for those who are in good health, VHI may not be such an important stimulating factor;
  • With frequent personnel rotation, the administrative department of an enterprise may be subject to increased load;
  • There are often cases when insurance companies tried to deceive clients by replacing the medical services specified in the contract cheaper;
  • Problems may arise with the selection of a medical center due to inconsistency of criteria such as cost of services, their quality, location of the institution etc.

Factors that attract companies to corporate insurance:

VHI policy is a great way take care of company employees and increase their productivity. This service can be useful both for employees and for the organization itself. It will help increase her status in the eyes highly qualified specialists and business partners, which will have a positive impact on business development.

Video about the cost of a VHI insurance policy

Voluntary health insurance (VHI) is social protection of citizens. VHI guarantees fast and high-quality medical care for citizens, thereby preserving their health and well-being. Each employer must have a clear understanding of what VHI is for employees, know about its benefits for the organization, as well as the specifics of the operation of this insurance system.

The management of the organization issues an order on voluntary medical insurance for employees, appoints those responsible for selecting an insurance company and concluding an agreement with it. The local regulatory act informs employees about the conditions, the amount of voluntary insurance, the list of additional services provided, and outlines the procedure for issuing VHI policies. The employer introduces people to a suitable insurance program, explaining the process of applying for voluntary health insurance and that it is important for them.

After an insurance company has been selected and possible conditions have been agreed upon, a written statement of desire to enter into an agreement is prepared. All terms of the agreement are also discussed with the insurer.

The maximum amount of contributions to the insurer should be no more than 6% of salary costs.

The insurance company prepares lists of those wishing to receive a voluntary insurance policy and provides their personal data. These lists will be an integral annex to the insurance contract.

How to conclude an agreement

When concluding a contract, it is important to consider the following points:

  • insurance cases for medical care;
  • the maximum amount for treatment of each employee;
  • rules of service in a medical institution;
  • list of clinics offered by the insurer;
  • list of insured diseases;
  • duration of the agreement.

When purchasing a corporate voluntary health insurance package, an employer must choose the optimal insurance program and meet the funds allocated for insurance. After concluding an agreement with the insurance company, the employer makes changes to the collective agreement of his organization. First of all, it is worth considering offers with discounts, which are sometimes practiced by insurers.

Timely and high-quality medical care improves the efficiency of the team

Algorithm for choosing a suitable program:

  • analyze the average age of employees;
  • compare incidence rates;
  • conduct a comparative analysis of medical institutions in the region.

For family members

The employer can also organize voluntary health insurance for employee family members. An employee can insure his close relatives: wife/husband, children, parents.

Leaders of most large companies understand that medical issues are an important issue. Its solution guarantees trust and increased levels of productivity. Family packages are cheaper and health is a necessity.

There are insurance programs for retired parents, for children of employees, and the opportunity to insure one of the parents or children. Family packages also come in standard and extended packages. In the modern world, the popularity of family insurance is only increasing.

How the voluntary insurance system works

Currently, employers often organize a voluntary insurance system to motivate and support their employees. How does the VHI system work? Having such a policy, a person can go to the clinic to which he is assigned to receive medical services without problems or queues. It is even possible to call a paid ambulance. At the same time, the insurance company will monitor the quality of service and cover the necessary expenses.

If the health problems are minor, the insured person can go directly to the recommended clinic. In case of a serious illness, you will first have to agree on all expenses with the insurer and receive a letter of guarantee from him.

Payment of funds for an insured event is made only to the medical organization that provided the services. Transfer of funds to the insured person is not provided.

Purchasing a voluntary health insurance policy is currently very profitable. Small new companies with a stable income should not refuse to sign a voluntary health insurance agreement for their employees. VHI, included in the social package, will help attract competent specialists to the organization and increase its prestige. Thus, the employer will be able to improve the internal organizational legal culture and protect itself in the event of an employee’s long-term incapacity due to illness.

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Attracting an employee with salary alone is becoming more and more difficult. Therefore, various “social packages” have appeared not only for large, but also for small companies. Almost an obligatory component of the social package is medical insurance. Read this article to learn how to properly obtain such insurance and how to calculate taxes and contributions associated with voluntary health insurance (VHI) for an employee at the expense of the employer.

Types of insurance

Let us immediately make a reservation that the tax rules, especially in terms of insurance, 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.

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.

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.

Cost rationing

Let's move on to rationing. Income tax expenses include payments under VHI agreements in the amount of no more than six percent of the amount of labor costs.

Please note that for the purposes of calculating the standard, labor costs include the salaries of all employees of the enterprise, and not just those for whom insurance is issued. It is also important to remember that the limit is determined in the same period in which insurance costs are recorded.

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 transfer of the payment to the end date of the insurance period.

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 rationing in this part. 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.

Medstrakhovka.ru offers a selection of VHI insurance services. The policies include an extensive range of medical services. VHI programs for corporate employees have their own advantages and features. We tell our clients about all the nuances of corporate insurance.

Voluntary health insurance for employees contains a standard set of medical services. The program may also include annual medical examination and prompt vaccination for.

Among the partners of Medstrakhovka.ru there are only reliable insurance companies:

  • Ingosstrakh VHI;
  • AlfaStrakhovanie;
  • Allianz;
  • Agreement;
  • Sogaz;
  • Renaissance insurance;
  • Uralsib;
  • Russian standard insurance;
  • Reso;
  • Rosgosstrakh;
  • Transneft insurance;
  • Generali PPF;
  • Bupa;
  • Globality, etc.

Cost of voluntary health insurance for employees

When concluding a contract and obtaining a policy for medical care in a clinic, the price is calculated based on:

  • composition of health care facilities providing medical services;
  • list of services included in corporate voluntary health insurance;
  • the number of company employees who are included in the program;
  • the insured person has chronic pathologies;
  • age of the insured person.

What are the benefits of applying for voluntary health insurance for company employees? First of all, management gains control over the costs of medical services. These costs can be written off as cost.

Thanks to corporate voluntary health insurance, it is possible to reduce cases of illness, reduce labor losses and increase the economic efficiency of the company’s business activities. In addition, taxes are not assessed on the amount of insurance premiums under the policy.

Features of VHI insurance for employees

Pros :

  • employees receive it free of charge, since contributions are paid by the employer;
  • it is possible to purchase a policy at a discount, which can be up to 50% of its retail value for a private client;
  • the business owner reduces costs associated with reduced staff productivity and also receives tax benefits.

Disadvantages of VHI for employees:

  • after the dismissal of the insured employee, the policy is suspended, but it can be renewed by paying an additional amount up to its retail value;
  • are offered for different categories of employees. Lower-level representatives can count on a minimum package of services. Top managers have the opportunity to receive VIP packages. These may include, among other things, services such as medical services for family members.

The basic corporate voluntary health insurance program includes outpatient care.

At the client’s request, the program may also include the following services:

  • home help;
  • dentistry;
  • ambulance;
  • inpatient care;

Determined by the employee’s level in the enterprise structure. The higher it is, the wider the list of services. As a rule, employers do not provide employees with the opportunity to pay extra for a policy to receive a wider package of medical services.