Leave at the expense of the FSS. FTS additional vacation for sanatorium treatment at the expense of the FSS personal income tax

"accounting application to the newspaper "Economics and Life", N 29, 2004

In the summer in our editorial mail, as always, the number of letters related to the peculiarities of taxation of funds spent by organizations on employee vacations increases. Do I need to pay personal income tax if the organization bought a ticket to the sanatorium for its former employee? What percentage of the cost of vouchers can be reimbursed by the territorial branch of the FSS? You will learn the answers to these and other "summer" questions from this material.

Payment by FSS

In accordance with paragraphs. 14, paragraph 2, article 8 of the Law of July 16, 1999 N 165-FZ "On the basics of compulsory social insurance" payment for vouchers for sanatorium treatment and health improvement of workers and their families is one of the types of insurance coverage for compulsory social insurance.

Article 19 of this Law provides that spending Money budgets of funds of specific types of compulsory social insurance are carried out for the purposes established by federal laws on specific types of compulsory social insurance and on the budgets of funds of these types of insurance for the next financial year.

At the expense of the funds of the Social Insurance Fund of the Russian Federation (hereinafter referred to as the FSS of the Russian Federation, the Fund), full or partial payment for vouchers for health resort treatment of employees and the improvement of their children can be carried out.

The law on the budget of the FSS of the Russian Federation is adopted annually on the basis of the federal law on the budget and contains the amount of the Fund's funds allocated to pay for the health resort treatment of employees and the rehabilitation of their children, as well as the types of expenses for which the Fund and its regional branches finance.

For your information! In 2004, the Regulations on the acquisition, distribution, issuance of vouchers for sanatorium treatment and health improvement of employees and their families, approved by Decree of the Government of the Russian Federation of April 21, 2001 N 309 (hereinafter - Regulation N 309), remain in effect.

At the same time, by Decree of the Government of the Russian Federation of April 1, 2003 N 182, the operation of Regulation N 309 in terms of the acquisition, distribution and issuance of vouchers for sanatorium treatment and rehabilitation of workers and their families in 2003 was suspended.

Thus, at present, Regulation N 309 is valid only in the part related to the sanatorium-and-spa treatment of employees.

The insured, at the expense of compulsory social insurance funds, independently bears the costs of full or partial payment for the cost of a voucher for sanatorium treatment or rehabilitation of employees and their families based on the cost of staying in a sanatorium and resort institution for one person per day and the duration of stay established by federal law on the budget of the Fund for the corresponding year (clauses 4, 5 of Regulation N 309).

In addition, the allocations allocated by the regional branch of the Fund to the insured for these purposes are taken into account.

The amount of appropriations depends on the total amount of appropriations provided for the regional branch of the Fund in accordance with the budget of the FSS of the Russian Federation for the corresponding year, taking into account the spending by the insured organization of funds for the payment of state-guaranteed benefits, the needs of employees in sanatorium and resort treatment, and provision of vouchers in previous years.

Vouchers paid at the expense of the FSS of the Russian Federation

Currently, at the expense of the Fund's funds, vouchers are paid for:

  • provided to employees for post-treatment in sanatorium and resort institutions located on the territory of the Russian Federation, according to the list of diseases and in the manner determined by Regulation N 309 and adopted on the basis of its regulatory legal acts of the Ministry of Health of Russia;
  • for the improvement of the children of employees (clause 3.1 of the Instruction on the procedure for accounting and spending compulsory social insurance funds, approved by Decree of the FSS of the Russian Federation of March 9, 2004 N 22, hereinafter - Instruction N 22).

In addition, the FSS of the Russian Federation has the right to make decisions on the direction by the insured of up to 20% of the amount of insurance premiums for compulsory social insurance against industrial accidents and occupational diseases listed by the insured for 2003, less the Fund's expenses for the payment of security for insured events that occurred at the insured in the past period, for sanatorium treatment of workers employed in work with harmful and hazardous production factors (Article 15 of the Law of December 8, 2003 N 166-FZ "On the budget of the FSS of the Russian Federation for 2004", hereinafter - Law N 166-FZ).

Vouchers are also paid for by the categories of employees established by law who were exposed to radiation as a result of the Chernobyl and other radiation disasters (in the future, these funds are compensated to the Fund from federal budget).

Issuance of vouchers for aftercare in sanatorium-resort institutions

The procedure for issuing vouchers for aftercare is defined in clause 11 of Regulation N 309, according to which vouchers are purchased by the regional departments of the Fund under agreements with specialized sanatoriums (departments), transferred to health authorities (institutions) according to their applications and concluded contracts and issued by healthcare institutions free of charge to employees who are under treatment.

The list of diseases, after-treatment of which is carried out at the expense of compulsory social insurance funds, is closed and contains the following diseases: acute myocardial infarction, acute cerebrovascular accident, operations for coronary artery bypass grafting and aneurysm of the heart, as well as balloon angioplasty of coronary vessels, operations for gastric ulcer , duodenum, removal of the gallbladder.

The procedure for sending insured citizens for aftercare after inpatient treatment to specialized sanatoriums (departments) is regulated by Order of the Ministry of Health of Russia and the FSS of the Russian Federation dated September 14, 2001 N 190/355.

Vouchers are issued by health care institutions without the participation of the enterprise. Which patients need aftercare is decided by the clinical expert commission of the medical institution where the working citizen was treated.

A patient referred for aftercare to a sanatorium is issued by a hospital institution:

  • completed sanatorium voucher;
  • certificate of incapacity for work;
  • sanatorium card with detailed data on the examination and treatment carried out in the hospital, recommendations for further treatment in the sanatorium;
  • an extract from the medical history, which is submitted to the medical institution where the patient is observed.

Provision of vouchers for employees with harmful and dangerous working conditions

The procedure and conditions for the allocation of funds from the FSS of the Russian Federation to finance preventive measures to reduce occupational injuries and occupational diseases of workers were approved by Decree of the Government of the Russian Federation of February 14, 2004 N 82.

Preventive measures, in particular, include payment for preventive treatment, including the cost of vouchers for preventive sanatorium treatment of workers employed in work with harmful and dangerous production factors (Decree of the Ministry of Labor of Russia dated March 5, 2004 N 28).

In order to receive funds from the FSS of the Russian Federation to pay for vouchers for such employees, the insured organization must submit an application to the Fund before July 1, 2004.

The application must be accompanied by:

  • plan of preventive measures of the insured for 2004; documents substantiating the need for their financing; financing plan.

The decision on partial financing of preventive measures and the amount of financing is made by the Fund within 15 days from the date of submission of the relevant application. The Fund's decision is sent to the insured within 5 days from the date of its adoption.

Grounds for refusal to send insurance premiums for partial financing of preventive measures:

  • the insured has a debt to pay insurance premiums for 2003;
  • the documents submitted by him contain inaccurate information.

Vouchers for their employees are purchased by insurers-organizations independently from sanatorium-resort institutions at the expense of their own funds, which are then reimbursed at the expense of the FSS of the Russian Federation by reducing the calculated amount of insurance premiums by compulsory insurance from accidents at work and occupational diseases for the cost of purchased vouchers.

Payment for children's health trips

In 2004, the procedure for spending compulsory social insurance funds for the rehabilitation of children is regulated by Law N 166-FZ (Articles 6, 10), Order of the Government of the Russian Federation of March 5, 2004 N 320-r (p. 8), Letter of the FSS Russian Federation of March 15, 2004 N 02-18/11-1589 "On the expenditure of compulsory social insurance funds for the rehabilitation of children in 2004", as well as Decree of the Government of the Russian Federation of May 5, 2004 N 229 "On financing in 2004 of rehabilitation children living in the Chechen Republic at the expense of compulsory social insurance funds.

According to the specified regulatory legal documents in 2004, the following vouchers are fully or partially paid at the expense of the FSS of the Russian Federation:

  • to children's sanatorium health camps operating all year round (hereinafter referred to as sanatorium camps);
  • to suburban stationary children's health camps and sports camps.

For day camps with two or three meals a day, only the cost of meals is paid.

All camps must be located on Russian territory.

country camps

In 2004, up to 50% of the average cost of a voucher to a country camp is paid at the expense of compulsory social insurance.

For employees' children budget organizations financed from the budgets of all levels, and organizations, financial position which does not allow you to independently pay the cost of vouchers, a full 100% payment for vouchers at the expense of the FSS of the Russian Federation is possible.

The cost of the voucher is determined based on the prices actually prevailing on the territory of the subject of the Russian Federation where the camp is located.

The legislation does not explain what criteria should be used to determine that the financial situation of an organization does not allow it to pay the cost of vouchers on its own. This fact must be documented.

For information about what documents need to be submitted, organizations should contact their regional office of the Fund.

Sanatorium camps

The ticket is paid in the amount of up to 400 rubles. per child per day.

If the camp is located in an area where wages are paid taking into account the multiplying coefficient, then the maximum size ticket payment.

From the funds of the FSS of the Russian Federation, the cost of travel for accompanying persons and daily allowances for the duration of their stay on the road and accommodation (up to 3 days) are also paid - according to the reimbursement rate travel expenses for business trips within the Russian Federation - currently 100 rubles. per day (Decree of the Government of the Russian Federation of October 2, 2002 N 729).

By the Decree of the Chief State Sanitary Doctor of the Russian Federation of April 4, 2003 N 31, from June 1, 2003, "Sanitary and epidemiological requirements for the transportation of organized children's groups by rail SP 2.5.1277-03" were put into effect.

According to this document, the number of children per one accompanying person to the location of the sanatorium camp and back has been reduced. For one accompanying person there are 8 children aged 7 to 9 years, 12 children aged 10 years and over and 12 children of different ages.

Sports and health camps

The cost of vouchers to sports and recreation camps for children involved in children's and youth sports schools is paid in the amount of up to 100% of the average cost of a voucher established in the constituent entity of the Russian Federation.

Vouchers are paid on the basis of agreements concluded by the regional branches of the FSS of the Russian Federation with the committees (departments) for physical culture and sports of local authorities that included children's and youth sports schools previously funded by the FSS of the Russian Federation in the budgetary organizations of the constituent entities of the Russian Federation.

Day health camps

If the children of the employees of the organization during the summer holidays will have a rest in day camps, with two or three meals a day, then the FSS of the Russian Federation will pay only the cost of food (no more than 21 days) based on the prices actually prevailing in this subject of the Russian Federation on the basis of agreements concluded regional branches of the FSS of the Russian Federation with the relevant educational institutions.

Children's age

In 2004, financing is provided at the expense of compulsory social insurance funds for the rehabilitation of school-age children up to 15 years of age inclusive, that is, until the child turns 16 years old (15 years 11 months 29 days) on the first day of the start of the voucher period.

Shift duration

The duration of shifts in children's health camps is determined by clause 8 of the Decree of the Government of the Russian Federation of March 5, 2004 N 320-r and can be from 21 to 24 days, but, as a rule, not less than 21 calendar days, including weekends and holidays (Order Ministry of Education of Russia dated July 13, 2001 N 2688).

Sanatorium-resort treatment of disabled children

In 2004, at the expense of compulsory social insurance funds for disabled children in need of sanatorium treatment, partial or full payment for the cost of vouchers only to year-round sanatorium health camps is carried out at the request of parents (persons replacing them) at their place of work and if available. the child has medical indications in the order set out above.

Disabled children have the right to sanatorium treatment in accordance with an individual rehabilitation program (Article 29 of the Law of November 24, 1995 N 181-FZ "On the Social Protection of Disabled Persons in the Russian Federation").

Article 12 of this Law establishes that the financing of rehabilitation measures is carried out at the expense of the federal budget, the budgets of the constituent entities of the Russian Federation, the federal and territorial funds mandatory health insurance, PFR.

Allocation of funds by branches of the FSS of the Russian Federation to insurers-organizations

The procedure for the allocation of funds by a branch (branch of a branch) of the Fund to policyholders-organizations, established by paragraph 3.3 of Instruction No. 22, is common for insurers-payers of the UST (including those with benefits) and for those applying special tax regimes.

Allocation of the Fund's funds to insurers-organizations is carried out by decision of the head (deputy) of the branch (branch of the branch) of the Fund within two weeks after the submission by the insured of:

  • written application of the insured;
  • payroll on the funds of the FSS of the Russian Federation (form 4-FSS of the Russian Federation, approved by Decree of the FSS of the Russian Federation of December 1, 2003 N 130), and (or) a report on insurance premiums voluntarily paid to the FSS of the Russian Federation separate categories policyholders (form 4a-FSS of the Russian Federation, approved by Resolution of the FSS of the Russian Federation of April 25, 2003 N 46), for reporting period or an interim payroll for the Fund's resources for the corresponding calendar month, confirming the accrual of expenses for compulsory social insurance;
  • copies of payment orders confirming the payment of the UST for the relevant period (except for insurers who have benefits for paying this tax), the single agricultural tax, UTII for certain types of activities or the single tax paid under the simplified tax system;
  • duly certified copies of documents confirming the validity and correctness of the costs of compulsory social insurance (for example, a medical report on the need to send a child to a sanatorium).

In a similar manner, funds for reimbursement of expenses for compulsory social insurance are allocated by the Fund's branch to insurers-organizations whose expenses for compulsory social insurance exceed the amount of accrued UST to be credited to the Fund, as well as to insurers who have tax incentives on payment of UST.

When allocating funds from the FSS of the Russian Federation, if necessary, conducts a desk or on-site inspection of insured organizations (clause 3.3 of Instruction No. 22), the procedure for which is established by the Methodological Guidelines approved by Decree of the FSS of the Russian Federation of March 17, 2004 N 24.

Desk checks are regulated by the Guidelines approved by the Decree of the FSS of the Russian Federation of July 29, 2003 N 87 (as amended on March 22, 2004).

Expenses for paying for vouchers made by insurers-organizations in violation of the law or not confirmed by relevant documents, by decision of the Fund's departments, are not accepted for offset (paragraphs 8.4 - 8.6 of Instruction No. 22).

The procedure for issuing tickets

The decision on whether to purchase a ticket or not is made by the commission (authorized) for social insurance of the insured organization within the limits of the allocations established by the regional offices of the Fund.

To obtain a voucher, an employee of the organization submits an appropriate application to the commission to the commissioner for social insurance.

If we are talking about a ticket to a sanatorium camp for the child of an employee, a medical report must be attached to the application.

The Social Insurance Commission is formed in organizations of all forms of ownership registered as insurers in a branch (branch of a branch) of the FSS of the Russian Federation.

In organizations where the number of employees is less than 100, the functions of the commission may be performed by the social insurance commissioner.

The commission (authorized) for social insurance operates on the basis of the Model Regulation approved by the Decree of the FSS of the Russian Federation of July 15, 1994 N 556a.

Based on the results of consideration, the commission (authorized) for social insurance makes a decision. Then an application is made to the regional branch of the FSS of the Russian Federation.

For more detailed information on the procedure for reimbursement by the Fund of funds for paying for vouchers for sanatorium treatment of employees and vouchers to camps for their children, the organization should contact its regional branch of the Fund.

Reporting

The organization reflects the vouchers received at the FSS department and issued to employees in table 7 of the payroll for the funds of the FSS of the Russian Federation (form 4-FSS of the Russian Federation, approved by Decree of the FSS of the Russian Federation of December 1, 2003 N 130).

The table is compiled on an accrual basis from the beginning of the year. In addition to vouchers, it reflects the costs of full or partial payment for the cost of vouchers for the improvement of children within the limits established by the Federal Law on the budget of the FSS of the Russian Federation for 2004, as well as based on the allocations provided for the insured for these purposes.

Organizations can use the allocated funds for the rehabilitation of children only during the calendar year. They are not transferred to the next period (clause 2.3 of the Instruction on the procedure for accounting and spending compulsory social insurance funds).

S. Rogotskaya

(hereinafter - Law No. 125-FZ); p. 31 of the Regulations, approved. Government Decree No. 286 of May 15, 2006 (hereinafter referred to as the Regulation). It is then your responsibility to provide and pay for treatment leave, including travel time to and from the treatment site.

How to do this, what taxes and contributions are subject to the amount of vacation pay during such a vacation?

We provide vacation and calculate vacation pay

For the period of treatment on a voucher, the employer must provide the employee with annual paid leave. And if annual leave the employee is not enough for this, the employer is obliged to provide the employee with additional leave, which is already paid at the expense of the Social Insurance Fund par. 6 sub. 3 p. 1 art. 8 of Law No. 125-FZ.

The duration of such a vacation is determined as follows.

Can an employer provide an employee with additional leave for treatment entirely at the expense of the Social Insurance Fund, if the employee has already fully used his regular annual leave by the time he received the voucher (for example, the injury was received after the vacation)? And will the Fund accept the costs of paying for such a vacation for reimbursement?

FROM AUTHENTIC SOURCES

Head of the Legal Department of the Moscow Regional Branch of the Social Insurance Fund Russian Federation

“The specified additional leave is one of the types of insurance coverage and is payable at the expense of compulsory social insurance. If the injured employee at the time of receiving the FSS voucher has already used his annual leave for the current working year, then the employer is obliged to provide him with paid leave for sanatorium treatment (in excess of the annual paid leave established by the legislation of the Russian Federation) for the entire period of treatment and travel to the place of treatment and back at the expense of the FSS ; sub. "d" p. 2 of the Regulation” .

The calculation of vacation pay for the period of additional leave for treatment at the expense of the FSS is carried out according to the same rules as for the annual paid leave provided to the employee for treatment, that is, based on earnings for 12 calendar months before the month of the beginning of the vacation and the average monthly number of calendar days 29.3 sub. 10 p. 2 art. 17 of Law No. 125-FZ; clause 32 of the Regulations; sub. 2 p. 9 of the Rules, approved. Decree of the Government of 02.03.2000 No. 184 (hereinafter referred to as the Rules); Art. 139 of the Labor Code of the Russian Federation; Regulation, approved. Decree of the Government of December 24, 2007 No. 922.

Since such additional leave is provided simultaneously with the employee's annual leave, the average daily earnings are calculated once - at the start date of the leave.

Reimbursement from the FSS for vacation pay

The days of annual leave granted to an injured worker for treatment are paid at the expense of the employer. But the cost of paying for days of additional leave for treatment in connection with an industrial injury, you can count towards the payment of insurance premiums "for injuries", if the amount of accrued contributions is sufficient paragraph 7 of Art. 15 of Law No. 125-FZ; Clause 10 of the Rules.

Then the amount of vacation pay for the days of additional vacation must be reflected in line 15 of table 7 and in line 7 of table 8 of section II of the calculation in form 4-FSS Annex 1 to the Order of the FSS dated February 26, 2015 No. 59.

If the amount of accrued contributions is not enough to offset, then you can apply to the Fund for reimbursement of the amount of vacation pay paid to the employee during the additional vacation and sub. 3 p. 1 art. 8, paragraph 7 of Art. 15 of Law No. 125-FZ; sub. 2 p. 9, p. 10 of the Rules. To do this, you need to submit to your FSS department:

  • claim for reimbursement of expenses free form;
  • intermediate or regular calculation in the form 4-FSS for the period in which the vacation was granted.

In both cases, so that the FSS does not have claims when reimbursement of such expenses in clause 10 of the Rules ask the employee to submit the following documents:

  • application for leave in any form;
  • a copy of the decision of the FSS on the allocation of a ticket;
  • a copy of the voucher to the sanatorium-resort institution indicating the dates of the beginning and end of treatment;
  • travel documents, from which you can see how much time the employee spent on the road to the place of treatment and back.

We pay taxes and fees

The amount of payment for additional leave at the expense of the FSS is not charged insurance premiums, including "for injuries" ; sub. 1 p. 1 art. 20.2 of Law No. 125-FZ; FSS letter dated November 17, 2011 No. 14-03-11 / 08-13985.

Foundations also agree with this approach.

FROM AUTHENTIC SOURCES

Deputy Branch Manager pension fund Russian Federation in Moscow and the Moscow region

“The amount of payment to the injured employee for additional leave in excess of the annual paid leave established by the legislation of the Russian Federation for the period of his treatment and travel to and from the place of treatment at the expense of the FSS is not subject to contributions to compulsory pension and medical insurance p. 1 h. 1 art. 9 of the Law of July 24, 2009 No. 212-FZ” .

But personal income tax from the amount of payment at the expense of the FSS for additional leave for the treatment of the victim must be withheld.

FROM AUTHENTIC SOURCES

Counselor of the State Civil Service of the Russian Federation, 1st class

“ Personal income tax is not subject to, in particular, all types of compensation payments established by the legislation of the Russian Federation, related, among other things, to the performance of labor duties, as well as compensation for harm caused by injury or other damage to health paragraph 3 of Art. 217 Tax Code of the Russian Federation. In this regard, it should be noted that payment to the injured employee at the expense of the FSS for additional leave (in excess of the annual paid leave established by the legislation of the Russian Federation) for the entire period of his treatment and travel to the place of treatment and back is an integral part of such a type of support for victims as payment additional costs associated with the medical, social and professional rehabilitation of the insured in the presence of direct consequences of the insured event Art. 8 of Law No. 125-FZ.

At the same time, Ch. 23 "Income tax individuals» The Tax Code of the Russian Federation does not contain a definition of compensation payments related to the performance of labor duties. Therefore, the term is used in the sense given to it by the labor legislation on paragraph 1 of Art. 11 Tax Code of the Russian Federation. In labor legislation, compensations are understood as monetary payments established in order to reimburse employees for the costs associated with the performance of their labor or other duties provided for by federal law. Art. 164 Labor Code of the Russian Federation. At the same time, the nature of the corresponding payment is of decisive importance for tax purposes, allowing it to be attributed to the number of compensations provided for in Art. 164 of the Labor Code of the Russian Federation. Payment to an injured employee at the expense of the FSS for additional leave cannot be considered as compensation payment, which in its essence should not involve the payment of remuneration, but compensation for expenses arising as a result of damage or other expenses (expenses) of the employee. Accordingly, paragraph 3 of Art. 217 of the Tax Code of the Russian Federation and it is subject to personal income tax”.

Unlike the cost of annual leave, the cost of additional leave to treat an injured employee is not deductible for income tax purposes. After all, these costs are compensated by the FSS paragraph 1 of Art. 252, paragraph 7 of Art. 255 Tax Code of the Russian Federation.

  • Help for Parents: Don't Ask for Extra Documents, No. 18
  • Do not forget to close the sick leave!, No. 17
  • How to use the district coefficient when calculating social insurance benefits, No. 16
  • How to calculate sick leave benefits if the main employee has become a part-time job, No. 10
  • Is it possible to recover from a medical institution a benefit not reimbursed by the FSS due to errors in the sick leave, No. 9
  • How it was necessary to calculate the allowance for caring for a second child according to the rules of 2010, No. 9
  • "Rotational" injury between work shifts: industrial or not?, No. 8
  • Participating in pilot project, the employer paid benefits instead of the FSS: what to do, No. 5
  • How to pay extra for underpaid benefits, #3
  • We pay social insurance benefits to part-time workers, No. 2
  • The maximum earnings for calculating benefits exceeded 1 million rubles, No. 1
    • 2013

Injury at work: send to the "overvacation" at the expense of social insurance

  • Demand from the insured work books of the dismissed - bust, No. 18
  • Making the transition from decree to decree, No. 16
  • When Child Care Benefit Is Wrong, #16
  • Benefits are paid by the FSS itself: how to submit reports, No. 14
  • Electronic sick leave: what an employer should do, No. 13
  • How to get money from the FSS for benefits before the end of the quarter, No. 13
  • We calculate maternity allowance, No. 9
  • Reduction maternity leave on the initiative of the worker, No. 8
  • Determine the number of days of the billing period for child benefits, No. 8
  • Checking the calculation of child benefits, No. 7
  • Burial allowance in 2017, No. 6
  • Child benefits indexed, No. 4
  • Innovations in the offset and reimbursement of social benefits, No. 2
  • Social insurance benefits - 2017, No. 1
    • 2016

Reimbursement of sanatorium-and-spa treatment at the expense of the Social Insurance Fund

Then the amount of vacation pay for the days of additional vacation must be reflected in line 15 of table 7 and in line 7 of table 8 of section II of the calculation according to the form 4-FSS Appendix 1 to Order No. 59 of the FSS dated 02.26.2015. you can apply to the Fund for reimbursement of the amount of vacation pay paid to the employee during the additional vacation, sub.
3 p. 1 art. 8, paragraph 7 of Art. 15 of Law No. 125-FZ; sub. 2 p. 9, p. 10 of the Rules. To do this, you need to submit to your FSS department:

  • application for reimbursement of expenses in any form;
  • intermediate or regular calculation in the form 4-FSS for the period in which the vacation was granted.

In both cases, so that the FSS does not have claims for reimbursement of such expenses, p.

Payment for vacation for resort and sanatorium treatment at the expense of the Social Insurance Fund

  • When 731 days are used to calculate benefits, No. 15
  • When to pay monthly childcare allowance, No. 13
  • How to calculate sick pay before salary, No. 11
  • Social insurance benefits: to whom, when, how much, No. 11
  • ABC of social insurance benefits, No. 10
  • How to get your money from the FSS, No. 10
  • We send an employee for benefits to the FSS, No. 8
  • Benefit based on the PFR certificate: can it be trusted, No. 6
  • Will the FSS reimburse sick leave benefits if the medical institution does not have a license, No. 6
  • Do you know everything about the calculation of sick leave?, No. 2
  • We draw up a certificate of excluded periods for "children's" benefits, No. 2
  • Adjustment of social insurance benefits - 2013, No. 2
  • Children's allowances - 2013, No. 1
  • Temporary Disability Benefits, No. 1
    • 2012

What additional vacations of employees are payable at the expense of the FSS of the Russian Federation?

Law N 125-FZ). The specified leave has a designated purpose (for sanatorium treatment) and is provided to the employee, as indicated in paragraphs. 10 p. 2 art. 17 of Law N 125-FZ, "in excess of the annual paid leave established by the legislation of the Russian Federation." Since such leave is not annual, the norm of Art.


120 of the Labor Code of the Russian Federation, which establishes that non-working holidays falling on the period of the annual main or annual additional paid vacation are not included in the number of calendar days of vacation. Since neither the Labor Code of the Russian Federation, nor Law N 125-FZ, nor other legal acts contain provisions that non-working holidays are not included in the duration of vacation for sanatorium treatment, and paragraphs. 10 p. 2 art.
Decree of the Government of 02.03.2000 No. 184 (hereinafter referred to as the Rules); Art. 139 of the Labor Code of the Russian Federation; Regulation, approved. Government Decree No. 922 of December 24, 2007. Since such additional leave is provided simultaneously with the employee's annual leave, the average daily earnings are calculated once - at the start date of the leave.

Attention

We reimburse from the FSS the cost of paying for the vacation Days of annual leave provided to the injured employee for treatment are paid at the expense of the employer. But the cost of paying for days of additional leave for treatment in connection with an industrial injury, you can count towards the payment of insurance premiums "for injuries", if the amount of accrued contributions is sufficient.


7 art. 15 of Law No. 125-FZ; Clause 10 of the Rules. Of course, any injury is an unpleasant event. But if later because of her you are sent for treatment somewhere to the sea ...

Payment for vacation for sanatorium treatment at the expense of the Social Insurance Fund

After all, these costs are compensated by the FSSP. 1 st. 252, paragraph 7 of Art. 255 of the Tax Code of the Russian Federation. Other articles of the Glavnaya Kniga magazine on the topic Benefits / Sick Leaves: 2018

  1. The FSS refused to offset the allowance: whether to submit a clarification on the RSV, No. 8
  2. What to do if an employee brought a fake sick leave, No. 8
  3. The procedure for issuing sick leave for childcare has been changed, No. 8
  4. Mistakes in the sick leave - not a reason for refusing to offset the cost of benefits, No. 8
  5. Electronic sick leave in practice, No. 6
  6. Maternity allowance: the right to transfer years of the billing period is limited, No. 6
  7. Hospital allowance: what happens if the employee does not appear on time for a doctor's appointment, No. 5
  8. Child benefits from February 1, 2018, No. 4
  9. Increasing the minimum benefit in 2018, No. 3
  10. Benefit maximums increased - 2018, No. 1

If the injured employee at the time of receiving the FSS voucher has already used his annual leave for the current working year, then the employer is obliged to provide him with paid leave for sanatorium treatment (in excess of the annual paid leave established by the legislation of the Russian Federation) for the entire period of treatment and travel to the place of treatment and back at the expense of the FSSpodp. 10 p. 2 art. 17 of Law No. 125-FZ; sub. "g" p. 2 of the Regulations”. The calculation of vacation pay for the period of additional leave for treatment at the expense of the FSS is carried out according to the same rules as for the annual paid leave provided to the employee for treatment, that is, based on earnings for 12 calendar months before the month the vacation began and the average monthly number of calendar days 29, 3 signature


10 p. 2 art. 17 of Law No. 125-FZ; clause 32 of the Regulations; sub. 2 p. 9 of the Rules, approved.

In this regard, it should be noted that payment to the injured employee at the expense of the FSS for additional leave (in excess of the annual paid leave established by the legislation of the Russian Federation) for the entire period of his treatment and travel to the place of treatment and back is an integral part of such a type of support for victims as payment of additional expenses associated with the medical, social and professional rehabilitation of the insured in the presence of direct consequences insured event Art. 8 of Law No. 125-FZ. At the same time, Ch. 23 "Tax on personal income" of the Tax Code of the Russian Federation does not contain a definition of compensation payments related to the performance of labor duties.

Therefore, the term is used in the sense given to it by the labor law. 1 st. 11 of the Tax Code of the Russian Federation.

Law No. 125-FZ). It is not subject to: Who pays for travel to the sanatorium The FSS of the Russian Federation finances the travel expenses (clause 44 of the Regulations on Additional Expenses for Rehabilitation). There are two options for paying for travel (clause 48 of the Regulations on Additional Expenses for Rehabilitation): - first, the employee buys tickets, then presents them to the FSS office of the Russian Federation and receives monetary compensation; - tickets are bought by the FSS of the Russian Federation and issued to the employee.

This type of vacation pay cannot be taken into account in expenses when calculating income tax, since these are not expenses of the company (paragraph 2, clause 1, article 252 of the Tax Code of the Russian Federation), but the FSS of the Russian Federation (paragraph 6, subparagraph 3, clause 1, article 8 of the Law No. 125-FZ). How to get vacation pay reimbursement from the FSS of the Russian Federation Vacation pay for travel and sanatorium treatment reduces the amount of contributions in case of injury (p.
4 of the Regulations on Additional Rehabilitation Costs).

Important

The following are subject to payment at the expense of the FSS of the Russian Federation: - maternity leave; - parental leave until the child reaches the age of one and a half years; - leave for employees who have adopted a child under the age of three months; - leave for sanatorium treatment (in excess of the annual paid leave established by the legislation of the Russian Federation). Rationale: According to paragraph 6 of the Regulations on the Social Insurance Fund of the Russian Federation, approved by Decree of the Government of the Russian Federation of February 12, 1994 N 101, the task of the FSS of the Russian Federation is to provide state-guaranteed benefits for temporary disability, pregnancy and childbirth, to women registered in the early stages of pregnancy , at the birth of a child, caring for a child until he reaches the age of one and a half years, health resort services for employees and their children.


Subparagraph 3 of paragraph 1 of Art.

The Federal Law "On Compulsory Social Insurance against Industrial Accidents and Occupational Diseases" (hereinafter - Federal Law N 125-FZ) provides for sanatorium treatment in medical organizations(health resort organizations), including payment for the vacation of the insured (in excess of the annual paid leave established by the legislation of the Russian Federation) for the entire period of health resort treatment and travel to the place of health resort treatment and back. However insurance coverage in accordance with Art. 3 federal law dated 07/16/1999 N 165-FZ "On the basics of compulsory social insurance" - this is the fulfillment by the insurer of its obligations to the insured person upon the occurrence of an insured event through insurance payments or other types of security established by federal laws on specific types of compulsory social insurance.


REMINDER TO THE INSURED Provision of additional leave to working insured persons who have suffered as a result of accidents at work and occupational diseases includes sanatorium treatment, and the executive body of the Social Insurance Fund of the Russian Federation provides him with a ticket to such an institution - in this case, the employer is obliged to provide additional leave (in excess of annually paid) for the entire period of treatment, including days on the way to the place of treatment and back. In accordance with Article 8 of the Federal Law of July 24, 1998 No.

Injury at work: send to the "overvacation" at the expense of social insurance

Law N 125-FZ directly indicates that paid leave for sanatorium treatment is provided for the entire period of treatment and travel to the place of treatment and back. In this situation, in our opinion, the employer is obliged to pay all calendar days of targeted leave, including days treatment and travel to and from the place of treatment, regardless of whether these days are working or non-working public holidays. The answer was prepared by: Expert of the Legal Consulting Service GARANTMedved Svetlana Quality control of the answer: Reviewer of the Legal Consulting Service GARANTVolkova Maria April 25, 2012 The material was prepared on the basis of an individual written consultation provided as part of the Legal Consulting service.
For more information about the service, contact your manager. And there is no magic in the world, baby.

Reimbursement of sanatorium-and-spa treatment at the expense of the Social Insurance Fund

Important

In labor legislation, compensations are understood as monetary payments established in order to reimburse employees for the costs associated with the performance of their labor or other duties stipulated by federal law. 164 of the Labor Code of the Russian Federation. At the same time, the nature of the corresponding payment is of decisive importance for tax purposes, allowing it to be attributed to the number of compensations provided for in Art. 164 of the Labor Code of the Russian Federation. Payment to an injured employee at the expense of the FSS for additional leave cannot be considered as a compensation payment, which in its essence should not involve the payment of remuneration, but compensation for expenses arising from damage or other expenses (expenses) of the employee.


Accordingly, paragraph 3 of Art. 217 of the Tax Code of the Russian Federation and it is subject to personal income tax”.

Payment for vacation for resort and sanatorium treatment at the expense of the Social Insurance Fund

Law No. 125-FZ; sub. 2 p. 9, p. 10 of the Rules. To do this, you need to submit to your FSS department:

  • application for reimbursement of expenses in any form;
  • intermediate or regular calculation in the form 4-FSS for the period in which the vacation was granted.

In both cases, so that the FSS does not have claims for reimbursement of such expenses, p. Vacation payment for spa treatment at the expense of the FSS the entire period of treatment and travel to the place of treatment and back at the expense of the FSSpodp.10 p. 2 Art. 17 of Law No. 125-FZ; sub. "g" p. 2 of the Regulations”.

What additional vacations of employees are payable at the expense of the FSS of the Russian Federation?

Attention

E.A. Shapoval, lawyer, Ph.D. n. For an employee who has received an industrial injury, the FSS may issue a voucher for sanatorium treatmentabz. 6 sub. 3 p. 1, p. 2 Art. 8 of the Law of July 24, 1998 No. 125-FZ (hereinafter - Law No. 125-FZ); p. 31 of the Regulations, approved. Government Decree No. 286 dated May 15, 2006 (hereinafter referred to as the Regulation). Then you are obliged to provide and pay him a leave for treatment, including travel time to and from the place of treatment.


6 sub. 3 p. 1 art. 8 of Law No. 125-FZ. How to do this, what taxes and contributions are subject to the amount of vacation pay during such a vacation? We provide leave and calculate vacation pay For the period of treatment on a tour, the employer must provide the employee with annual paid leave. And if the employee's annual leave is not enough for this, then the employer is obliged to provide the employee with additional leave, which is already paid at the expense of the FSSabz. 6 sub. 3 p. 1 art.
Labor Code of the Russian Federation for paying holidays and the Regulations on the peculiarities of the procedure for calculating the average wage, approved by Decree of the Government of the Russian Federation of December 24, 07 N 922 (clause 32 of the Regulations on the payment of additional expenses for medical, social and professional rehabilitation of insured persons who have received health damage due to accidents at work and occupational diseases, approved by Decree of the Government of the Russian Federation of May 15, 2006 N 286). Payment for such leave is made at the expense of compulsory social insurance against industrial accidents and occupational diseases and is counted against the payment of insurance premiums to the insurer for this type of insurance (clause 7, article 15 of Law N 125-FZ, clause

Payment for vacation for sanatorium treatment at the expense of the Social Insurance Fund

  • We send an employee for benefits to the FSS, No. 8
  • Benefit based on the PFR certificate: can it be trusted, No. 6
  • Will the FSS reimburse sick leave benefits if the medical institution does not have a license, No. 6
  • Do you know everything about the calculation of sick leave?, No. 2
  • We draw up a certificate of excluded periods for "children's" benefits, No. 2
  • Adjustment of social insurance benefits - 2013, No. 2
  • Children's allowances - 2013, No. 1
  • Temporary Disability Benefits, No. 1
  • 2012

Then the amount of vacation pay for the days of additional vacation must be reflected in line 15 of table 7 and in line 7 of table 8 of section II of the calculation according to form 4-FSS Appendix 1 to Order No. 59 of the FSS of February 26, 2015. you can apply to the Fund for reimbursement of the amount of vacation pay paid to the employee during the additional vacation, sub.
Law N 255-FZ); - parental leave, from which the period until the child reaches the age of one and a half years is paid (Article 256 of the Labor Code of the Russian Federation, Articles 11.1, 11.2 of Law N 255-FZ); - vacation for employees who have adopted a child under the age of three months (Article 257 of the Labor Code of the Russian Federation, Articles 10, 11 of Law N 255-FZ, clause 53 of the Procedure for issuing certificates of incapacity for work, approved by Order of the Ministry of Health and Social Development of Russia dated June 29, 2011 N 624n) ; - leave for sanatorium treatment (in excess of the annual paid leave established by the legislation of the Russian Federation) (subclause 10, clause 2, article 17 of Federal Law N 125-FZ).
of the Rules, ask the employee to submit the following documents:

We pay taxes and contributions For the amount of additional leave paid at the expense of the FSS, insurance premiums are not charged, including “for injuries” p. 1 hour 1 tbsp. 9 of the Law of July 24, 2009 No. 212-FZ; sub. 1 p. 1 art. 20.2 of Law No. 125-FZ; FSS letter dated 11/17/2011 No. 14-03-11 / 08-13985. Foundations also agree with this approach. FROM AUTHENTIC SOURCES DASHINA Tamara Nikolaevna Deputy Manager of the Branch of the Pension Fund of the Russian Federation in Moscow
RF No. 184 dated March 2, 2000). The following mechanism is used in the State institution - the regional branch of the Social Insurance Fund of the Russian Federation for the Khanty-Mansiysk Autonomous Okrug - Yugra:

  1. After receiving a sanatorium-and-spa voucher, the employee is recommended to write an application addressed to the head of the organization, for vacation, in excess of the annual paid, for the entire period of his treatment and travel to the place of treatment and back;
  2. The insured (employer) sends to the executive body of the regional branch at the place of its registration:
  • a letter with a request to set off the accrued amount for the days of additional leave;
  • a copy of the order on granting additional leave to the employee for the entire period of treatment and travel to the place of treatment;
  • certificate-calculation of vacation (original, with the signature of the chief accountant, the seal of the organization).

Rehabilitation program for the injured as a result of an accident at work or an occupational disease. The form of the rehabilitation program was approved by the Decree of the Ministry of Labor of Russia dated July 18, 2001 No. 56 (Appendix No. 2). There is a table in the rehabilitation program. Injury at work: we send you on an “over vacation” at the expense of the FSS Rules, ask the employee to submit the following documents:

  • application for leave in any form;
  • a copy of the decision of the FSS on the allocation of a ticket;
  • a copy of the voucher to the sanatorium-resort institution indicating the dates of the beginning and end of treatment;
  • travel documents, from which you can see how much time the employee spent on the road to the place of treatment and back.

We pay taxes and contributions Insurance contributions are not charged for the amount of payment for additional leave at the expense of the FSS, including “for injuries” of paragraph 1 of part 2.
1 st.
Federal Law No. 125-FZ of July 24, 1998 “On Compulsory Social Insurance Against Occupational Accidents and Occupational Diseases” (hereinafter referred to as Law No. 125-FZ), insurance against industrial accidents and occupational diseases is provided, among other things, in the form of payment of additional expenses for medical rehabilitation in organizations providing sanatorium and resort services, including a voucher, including payment for treatment, accommodation and meals for the insured, and, if necessary, payment for travel, accommodation and meals for the person accompanying him, payment for the insured's vacation. By virtue of par. 10 p. 2 art.

1 0 .0 8 .09 TOURS AT THE EXPENSE OF THE FSS OF RUSSIA

I.A. Gavrikova, senior scientific editor of the journal "SALARY"


With the onset of warm days, many people think about where to go on vacation themselves or send their children. In some cases, rest or treatment can be paid at the expense of the FSS of Russia.


TOURS FROM THE EMPLOYER AT THE EXPENSE OF THE FSS OF RUSSIA

The Federal Law of November 25, 2008 No. 216-FZ "On the budget of the Social Insurance Fund of the Russian Federation for 2009 and for the planned period of 2010 and 2011" (hereinafter - Law No. 216-FZ) lists the categories of citizens for whom the employer can purchase vouchers at the expense of the FSS of Russia:


Employees engaged in work with harmful and (or) dangerous production factors (subclause 7, clause 1, art.

9 of Law No. 216-FZ);


Children of insured citizens (Article 6 of Law No. 216-FZ).


TOURS FOR HARMFUL

From the amounts of premiums for insurance against accidents at work, employer organizations have the right to pay vouchers for employees engaged in hazardous work. Up to 20% of the amount of contributions accrued for 2008 and reduced by expenses incurred during the same period can be spent on health resort treatment of employees (subclause 7, clause 1, article 9 of Law No. 216-FZ).


An employer can obtain permission to pay for vouchers at the expense of the FSS of Russia after submitting an application to the regional branch of the fund. This is stated in the Rules for financing in 2008 and in the planning period of 2009-2010 preventive measures to reduce occupational injuries and occupational diseases of workers and sanatorium treatment of workers employed in work with harmful and (or) hazardous production factors, which are approved by order Ministry of Health and Social Development of Russia dated January 30, 2008 No. 43n (hereinafter referred to as the Financing Rules). Documents required to obtain a permit (clause 4 of the Financing Rules):


Statement;


Financing plan for the current calendar year of preventive measures to reduce occupational injuries and occupational diseases, indicating the amount of funding;


Plan of measures to improve working conditions and labor protection, carried out in accordance with the requirements of the Labor Code;


A copy of the act on the results of the inspection by the state labor inspectorate in the constituent entity of the Russian Federation of compliance with labor legislation and other regulatory legal acts containing labor law norms, if such an inspection is carried out;


A certified copy of the final act of the medical commission based on the results of periodic medical examinations;


Lists of insured workers employed in work with harmful and (or) dangerous production factors and sent for sanatorium treatment, indicating the recommendations contained in the final act;


A certified copy of the license of an organization providing health resort treatment in the territory of the Russian Federation.


The application and package of documents must be submitted before August 1, 2009. The application form was approved by order of the FSS of Russia dated February 20, 2008 No. 37 (see sample on 95).


If there is permission from the fund, the cost of purchasing vouchers reduces the amount of insurance premiums accrued in 2009 for injuries (clause 3 of the Financing Rules). In accordance with paragraph 7 of the Financing Rules, the insured must quarterly submit to the territorial office of the FSS of Russia a report on the use of insurance premiums for compulsory social insurance against industrial accidents and occupational diseases to finance preventive measures to reduce occupational injuries and occupational diseases of workers, approved by the decision of the FSS Russia dated October 15, 2008 No. 209.


CHILDREN OF EMPLOYEES GO FOR REST AND TREATMENT

Due to the sums of a single social tax sent to the FSS of Russia, the employer has the right to fully or partially pay for trips to the children of employees.


In 2009, the procedure and conditions for spending compulsory social insurance funds for the rehabilitation of children are regulated by:


Article 6 of Law No. 216-FZ;


Decree of the Government of the Russian Federation of 05.03.2008 No. 148 "On ensuring rest, recreation and employment of children in 2008-2010" (hereinafter - Decree No. 148);


Regulation on the acquisition, distribution, issuance of vouchers for sanatorium treatment and rehabilitation of employees and their families, approved by Decree of the Government of the Russian Federation of April 21, 2001 No. 309 (hereinafter referred to as the Regulation on the Acquisition of Vouchers).


Restrictions on paying for vouchers at the expense of the FSS of Russia


According to paragraphs 4 and 5 of the Regulations on the purchase of vouchers, the insured has the right to spend funds from the FSS of Russia on vouchers within the appropriation limit set for him by the regional branch of the FSS of Russia for sanatorium treatment in 2009. The limit is indicated in the letter sent to the policyholder by the regional branch of the FSS of Russia.


Terms of payment for the ticket. The employer has the right to pay for a ticket for the children of employees, subject to the following mandatory conditions:


1) a voucher is provided no more than once a year (clause 7 of the Regulation on the purchase of vouchers);


2) the sanatorium-resort institution is located on the territory of the Russian Federation (clause 2 of the Regulations on the purchase of vouchers);


3) the sanatorium-resort institution has a license to carry out medical activities and a certificate of conformity for food, issued in the manner prescribed by the legislation of the Russian Federation (clause 2 of the Regulations on the purchase of vouchers);


4) the age of the child staying:


In a children's sanatorium - from four to 15 years;


Health camp of year-round action - school up to 15 years old inclusive (subparagraph “a”, paragraph 5 of resolution No. 148);


5) length of stay:


In a sanatorium - from 21 to 24 days;


Health camp during spring, autumn or winter holidays - at least seven days, during summer holidays - no more than 24 days (paragraph "a", paragraph 5 of Resolution N 148);


Day camp during spring, autumn or winter holidays - at least five days, during summer holidays - no more than 21 days (paragraph "b", paragraph 5 of Resolution N 148);


6) the cost of staying one child in a sanatorium - up to 600 rubles. per day (clause 1 clause 1 article 6 of Law N 216-FZ and clause "a" clause 5 of Resolution N 148).


At the expense of the fund, you can pay up to 50% of the average cost of a voucher to health camps. Employees of budgetary organizations and insurers whose financial situation does not allow them to pay the cost of a ticket to such camps are allowed to pay for tickets in the amount of up to 100% of the average cost of a ticket (clause "a" clause 5 of Resolution N 148).


If a child is sent to a day camp, the cost of food is paid at the expense of the FSS of the Russian Federation based on prices in the corresponding subject of the Russian Federation and on the basis of agreements concluded by regional branches of the FSS of the Russian Federation with executive authorities and local governments that organized day camps (clauses "b" paragraph 5 of Resolution N 148).


Let's take an example of how vouchers are financed at the expense of the FSS of the Russian Federation.


Example. Kolya Zheleznov, the son of R.O. Zheleznov, an engineer at MMZ Rotor LLC, was sent to the specialized children's sanatorium Brigantina, located in the Tver region, for a period of 25 days. The cost of the ticket is 40,000 rubles. LLC "MMZ" Rotor "for the purchase of vouchers, established for 2009, is 12,000 rubles. How much money does MMZ Rotor LLC have the right to spend on a ticket at the expense of social insurance?


Solution. The cost of one day stay in the sanatorium "Brigantina" - 1600 rubles. (40,000 rubles 25 days). At the expense of the FSS of the Russian Federation, you can pay for a ticket at the rate of 600 rubles. per day within 24 days of stay. The amount of payment will be 14,400 rubles. (600 rubles x 24 days). 14 400 rub. more than the balance of the established limit of appropriations, which means that the insured has the right to send 12,000 rubles to pay for a children's voucher. The remaining amount can be paid:


Parents;


At the expense of the trade union organization;


Employer's own funds.


Note: the amount of payment for the cost of a voucher per child per day in a sanatorium and health camp located in areas and localities where in due course regional coefficients are applied to wages, is determined taking into account these coefficients (clause 2, article 6 of Law N 216-FZ).


Basis for purchasing vouchers


The organization can buy children's vouchers itself or apply to the regional branch of the fund. The application form of the insured for assistance in paying for vouchers for the rehabilitation of children of insured citizens in children's sanatoriums and year-round sanatorium health camps can be found in the Letter of the FSS of the Russian Federation of December 13, 2005 N 02-18 / 11-12870 (see on. 99). But in any case, the fund finances expenses for these purposes only within the limit of appropriations (clauses 4 and 5 of the Regulations on the purchase of vouchers).


For the employer, the basis for acquiring vouchers for the improvement of children is the statements of employees and medical certificates issued by the relevant healthcare institutions. See an example application form below.


The basis for issuing a voucher is the form N 070 / y-04 "Reference for obtaining a voucher", approved by Order of the Ministry of Health and Social Development of Russia dated November 22, 2004 N 256 (hereinafter - Order N 256). In this certificate, the attending physician and the head of the department (chief physician, his deputy) of the hospital or polyclinic at the place of residence indicate medical indications for referral to a health institution and recommendations for sanatorium treatment. The certificate is valid for six months (clauses 1.5 and 2.3 of Order No. 256).


The application of the employee with the attached certificate in the form N 070 / y-04 is considered by the commission (authorized) for social insurance of the organization, which acts on the basis of the Model Regulations on the commission (authorized) for social insurance, approved by Decree of the FSS of the Russian Federation dated July 15, 1994 N 556a. If the commission makes a positive decision to issue a voucher, the employer has the right to purchase a voucher for the employee directly from the sanatorium or health camp or at the regional branch of the Social Insurance Fund. The voucher is filled in according to the established form and issued by the accounting department of the enterprise no later than the time required for timely arrival at the place of treatment. If there is a voucher, the employee can receive at the medical institution that issued the certificate in the form N 070 / y-04, a sanatorium card for the child in the form N 076 / y-04, approved by Order N 256.


At the end of the spa treatment of the child, the parents are issued a return coupon of the spa card. It describes the course of treatment and gives medical recommendations. A document confirming the stay of a child in a sanatorium-resort institution is a tear-off coupon for a voucher. It must be returned to the accounting department of the company that issued the ticket. Considering the issue of the legality of using the funds of the FSS of the Russian Federation for the purchase of a ticket, the inspector will check compliance with all formalities, including the presence of a tear-off coupon in the accounting department (paragraph 105 Guidelines on the procedure for appointing, conducting documentary on-site inspections of insurers for compulsory social insurance and taking measures based on their results, approved by Decree of the FSS of the Russian Federation of 07.04.2008 N 81).


Taxation and accounting of vouchers


Now let's take a look at the taxation accounting vouchers purchased at the expense of social insurance funds.


Taxation of vouchers


income tax. If vouchers are purchased at the expense of the FSS of the Russian Federation, these costs are not related to the employer's expenses (clause 1, article 252 of the Tax Code of the Russian Federation).


UST and pension contributions. Since the cost of vouchers does not reduce the taxable base for income tax, there is no need to accrue UST on it (clause 3 of article 236 of the Tax Code of the Russian Federation). Since there is no basis for calculating the UST in this case, there is no basis for calculating insurance premiums to the Pension Fund (clause 2, article 10 of the Federal Law of December 15, 2001 N 167-FZ "On Compulsory Pension Insurance in the Russian Federation").


Injury contributions. The cost of free tours does not include contributions for compulsory social insurance against accidents (clause 2 of the List of payments for which insurance premiums are not charged to the FSS of the Russian Federation, approved by Decree of the Government of the Russian Federation of 07.07.1999 N 765).


personal income tax. If the voucher was purchased in whole or in part at the expense of the Social Insurance Fund, it is not necessary to tax its cost with personal income tax (clause 9 of article 217 of the Tax Code of the Russian Federation).


VAT. When vouchers are transferred free of charge to employees, regardless of the source of payment (the voucher was purchased at the expense of the FSS of the Russian Federation or at the expense of the organization), the basis for calculating VAT does not arise (Letter of the Ministry of Finance of Russia dated 16.03.2006 N 03-05-01-04 / 68). There is no need to charge tax even in the case when the employee partially compensates for the cost of the voucher (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of 03.05.2006 N 15664/05).


Accounting


Operations for the purchase of vouchers paid for at the expense of the FSS of the Russian Federation will be reflected in the following entries:


Debit 76 Credit 51 - vouchers paid;


Debit 50, subaccount 3" Cash documents", Credit 76 - purchased vouchers are taken into account;


Debit 73 Credit 50, subaccount 3 "Money documents", - issued from the ticket office;


Debit 69, sub-account "Settlements for UST with the FSS", Credit 73 - part of the cost or the full cost of the issued vouchers was written off at the expense of the FSS of the Russian Federation;


Debit 50, sub-account 1 "Cashier of the organization", Credit 73 - the part of the cost of vouchers that exceeds the limit of the fund's appropriations was paid by employees to the cash desk, if the limit was exceeded.


note : P the allowance for pregnancy and childbirth is calculated in total and is provided to the woman fully regardless of the number of days she actually used before giving birth .


Sick leave for pregnancy and childbirth is paid in the amount of 100% of average earnings, but not more than 1,136.99 rubles per day. If the insurance period is less than six months. the allowance is paid in an amount not exceeding the minimum wage for a full calendar month.


Payment of benefits for pregnancy and childbirth is carried out at the expense of the FSS from the first day disability.


Average daily earnings for calculating benefits, starting from 01.01.2011. determined based on the average earnings calculated for two calendar of the year. previous year onset of maternity leave.


Average daily earnings until 01.01.2011. determined on the basis of earnings for the last 12 calendar months. previous month occurrence of an insured event.


Note: in accordance with paragraph 2 of article 3 of the law 343-FZ of 08.12.2010, the method of calculating the maternity benefit in the period from 01/01/2011 to 12/31/2012 (inclusive) can be chosen by the employee herself. To calculate the "old" allowance, you must write an application in any form.


The amount of benefits accrued at the expense of the FSS cannot exceed its maximum size.


If an employee at the time of maternity leave works for several insurers, then the allowance is assigned and paid at all places of work on several sick leaves (but not more than the maximum amount).


When an employee worked for other insurers in the previous two calendar years, the calculation of benefits takes into account income received from other employers, based on a certificate of the amount of earnings.


In accordance with clause 3, clause 2, article 4.1 of Law 255-FZ, the organization obliged issue to the insured person a certificate of the amount of earnings for two calendar years preceding the year of termination of work or the year of applying for a certificate of the amount of earnings, and the current calendar year for which insurance premiums were accrued.


The certificate is issued on the day of termination of work or upon a written application of the insured person after the termination of work for this insurant no later than three working days from the date of submission of this application.


The form of the certificate of the amount of earnings was approved by the Order of the Ministry of Health and Social Development dated 17.01.2011. No. 4n.


Note: in cases where an employee is not able to provide a certificate of the amount of earnings, then, at his request, the organization sends a request to the bodies of the Pension Fund of the Russian Federation for the provision of information on wages based on personalized accounting information.



  • Sick leave issued in the prescribed manner.

  • A certificate of the amount of earnings from the previous place of work with another insured (in case the employee worked elsewhere).

  • Sick leave calculation.


- employment history ( employment contract for part-time workers), an order to grant maternity leave.


  • Proof of sick pay.

In accordance with Art. 257 of the Labor Code of the Russian Federation, employees who have adopted a child are granted parental leave. Leave is granted from the date of adoption until the expiration of 70 calendar days from the date of birth of the adopted child. When adopting two or more children - 110 calendar days from the date of their birth.


The procedure for granting vacations to employees who have adopted a child, approved by Decree of the Government of the Russian Federation of 11.10.2001. 719, it is provided that women, at their request, can be granted maternity leave instead of parental leave. The basis for providing it will be sick leave issued in the prescribed manner and application.


Note: Vacation at the expense of FSS for the care of an adopted child is paid in the manner and amount established for the payment of benefits for pregnancy and childbirth (clause 6 of the Procedure).


Documents that will need to be submitted to the FSS during verification:


  • Application for leave to care for an adopted child.

  • The decision or a copy of the court decision on the establishment of the adoption of the child.

  • A copy of the birth certificate of the child(ren).

  • In the event that maternity leave is issued, a sick leave issued in the prescribed manner.

  • Benefit calculation.

  • A certificate from the place of work of the second parent stating that the allowance for the adoption of a child was not assigned and paid to him (for non-working parents - a copy of the work book and a certificate from the authorities social protection).

For organizations located on the USNO, it is also necessary - work book (employment contract for part-time workers), an order to grant leave.


  • Proof of benefit payment.

Simultaneously with the pregnancy and childbirth allowance, working women who are registered with a medical institution before 12 weeks of pregnancy are assigned a lump sum allowance in the amount of 438.87 rubles. (from 01.01.2011). The payment of this benefit is made entirely at the expense of the FSS.


Documents that will need to be submitted to the FSS during verification:


  • Reference medical institution on registration in the antenatal clinic in the early stages of pregnancy (up to 12 weeks).


5. One-time allowance for the birth of a child.


In accordance with Article 11 of the Federal Law No. 81-FZ of 19.05.1995. "On State Benefits to Citizens with Children", one of the child's parents has the right to lump sum at the birth of a child.


The lump-sum allowance at the birth of a child in full is paid at the expense of the FSS. The amount of the allowance from 01.01.2011 is 11,703.13 rubles.


Documents that will need to be submitted to the FSS during verification:


  • Certificate from the registry office on the birth of a child in the form No. 24 or No. 25 for a single parent (Appendix No. 38 to the Administrative Regulations, approved by Government Decree No. 1274 of October 31, 1998) .

  • A certificate from the place of work of the second parent stating that he was not assigned and paid a lump-sum allowance at the birth of a child (for non-working parents - a copy of the work book and a certificate from the social security authorities on non-receipt of benefits).

  • For organizations located on the USNO, it is also necessary- work book (employment contract for part-time workers).

  • Benefit confirmation.

6. Monthly allowance for the care of a child up to one and a half years.


In accordance with Article 256 of the Labor Code of the Russian Federation, a woman, at her request, is granted parental leave until the child reaches the age of three. For the period of parental leave, the employee retains his/her place of work.


On the basis of Article 13 of Law No. 81-FZ, the following have the right to a monthly childcare allowance: mothers or fathers or other relatives, guardians who actually care for the child.


If several persons are caring for a child, only one of them is entitled to the child care allowance.


The right to benefits remains if the person on parental leave works part-time or at home.


Note: if during the period when the mother is on parental leave until the child reaches the age of one and a half years, she has maternity leave, she has the right to choose one of the two types of benefits paid during the periods of the corresponding holidays (clause 3, article 10 of law 255 -FZ) .


Childcare allowance paid before reaching their age one and a half years .


The allowance is 40% of the average earnings, on which insurance premiums are calculated. At the same time, the amount of the allowance is limited and in 2011 is:


  • Caring for one child at least RUB 2,194.34 And no more RUB 13,825.75

  • Caring for two or more children at least RUB 4,388.67 And no more RUB 13,825.75

As in the case of calculating the maternity benefit, an employee from 01/01/2011 to 12/31/2012 (inclusive) has the right to choose how (based on 12 months or 2 previous years) will be calculated average earnings, to determine child care allowance (Clause 2, Article 3 of Law 343-FZ dated 08.12.2010) .


Documents that will need to be submitted to the FSS during verification:



  • Order on granting parental leave.

  • A copy of the birth certificate of the child being cared for, as well as a copy of the birth certificate of the previous child (if any).

  • An application in any form, in the case of calculating the allowance "according to the old"

  • Benefit calculation.

  • Certificate from the place of work of the second parent that he does not use vacation and does not receive monthly allowance for child care.

  • A copy of the disability certificate for pregnancy and childbirth.

For organizations located on the USNO, it is also necessary- work book (employment contract for part-time workers)


  • Confirmation of payment of this benefit.

7. Social allowance for burial.


In accordance with paragraph 1 of Article 10 of the Federal Law No. 8-FZ “On Burial and Funeral Affairs”, if the burial was carried out at the expense of relatives or other persons who assumed the obligation to carry out the burial, they are paid a social allowance for burial.


The amount of the allowance is as of 01.01.2011. 4 260 rub.


The payment of a funeral allowance, in accordance with paragraph 2 of Article 10 of Law No. 8-FZ, is carried out by an organization that was the insurer of the deceased on the day of his death, or is the insurer of one of the parents (other representatives or family members) of the deceased minor on the day of his death.


The allowance is paid if the representative of the deceased applied for it no later than six months from the date of death.


Documents that will need to be submitted to the FSS during verification:


  • Certificate from the registry office about death in the form No. 33 (Appendix No. 47 to the Administrative Regulations, approved by Government Decree No. 1274 of October 31, 1998) .

  • Application for the appointment of benefits (from a relative of the deceased).

  • For organizations located on the USNO, it is also necessary- confirmation of payment of benefits.

8. Payment for 4 additional days off to care for disabled children.


In accordance with Article 262 of the Labor Code of the Russian Federation, one of the parents, upon his written application, is provided with four additional paid days off per month to care for disabled children. These days can be used either by one of the parents (guardians, trustees) or divided by them among themselves at their discretion.


Additional days off are paid in the amount of the average earnings of the FSS at the expense of the federal budget.


In accordance with clause 10 of the Explanations “On the procedure for granting and paying additional days off per month to one of the working parents (guardian, trustee) to care for children with disabilities”, approved by the decree of the Ministry of Labor and Social Development of the Russian Federation and the FSS of 04.04.2000. No. 26/34:


  • Payment for an additional day off to a working parent to care for disabled children from childhood until they reach the age of 18 is made in the amount of daily earnings. Daily earnings mean the average daily earnings, determined in the manner established by the Ministry of Labor for calculating average earnings.

  • With the summarized accounting of working hours, the average daily earnings paid at the expense of the FSS are determined by multiplying the average hourly earnings by the number of working hours payable. In the same order, payment is made for each additional day off in conditions of part-time work.

Documents that will need to be submitted to the FSS during verification:


  • Grant application.

  • Order of the enterprise on the provision of additional days off.

  • Copy of the child's birth certificate.

  • Calculation of this allowance.

  • Certificate from the place of work of the second parent that he does not use additional days off to care for the child.

  • Information about the child's disability.

  • For organizations located on the USNO, it is also necessary- confirmation of payment of benefits.