Reimbursement of expenses for spa treatment. How to apply for a resort deduction

Did you know that you can improve your health at a sanatorium with a significant discount by applying for a tax deduction for sanatorium treatment? spa treatment? The current Tax Code (namely, its Article 219) determines the taxpayer’s right to return part of the funds spent on treatment, including in sanatorium conditions.

What needs to be done in order to take advantage of it, and what is the procedure for applying for benefits yourself? You will find answers to these questions in our article.

Tax refund for Spa treatment is issued to all citizens who independently purchased a ticket to a sanatorium-type institution. This is evidenced by clause 4 of the List of Medical Services established by the provisions of the Decree of the Government of the Russian Federation “On approval...” of March 19, 2001 No. 201. It does not matter where the voucher was purchased - it can even be bought at a travel agency.

A tax deduction when purchasing a trip to a sanatorium can be issued if the following conditions are met:

the taxpayer spent his own money to pay for sanatorium services;
the sanatorium is located on the territory of our country (Russia) and has a license to conduct activities aimed at improving the health of citizens;
the taxpayer made a payment for himself, his spouse, minor child/ward or parents;
citizen has official source income from which income tax is withheld at a rate of 13 percent.

Even a pensioner can apply for compensation if:

having reached retirement age, he continues to work and receive a salary subject to a 13% tax;
he took out a pension and left workplace, but did not have time to use the personal income tax refund for the trip purchased when he was still working.

It is worth remembering that in order to receive the benefit, you need to collect documents yourself and submit them to the tax service. If the taxpayer fails to act, no compensation will be provided to him.

How much money can you get back?

General rules

In accordance with paragraph 2 of Art. 219 of the Tax Code of the Russian Federation, compensation for sanatorium and resort treatment (social deduction) cannot exceed 13% of 120,000 rubles for one year, which in “pure” form is 15,600 rubles. In addition, you can only receive an income tax refund on funds that were spent directly on medical services.

Expect compensation for travel, excursion services, entertainment programs and other additional services are not worth it.

But if a visitor to the sanatorium used additional medical services that are not included in the price of the main voucher, he will be able to return part of the money without problems - the main thing is not to forget to get a document confirming the fact that such costs were incurred. This is indicated by the provisions of paragraph 2 of the Letter of the Ministry of Health of the Russian Federation “On the implementation of the resolution...” dated February 12, 2002 No. 2510/1430-02-32.

The corresponding certificate will need to be attached to the documents submitted to the Federal Tax Service, and the cost additional treatment indicate on your tax return.

Calculation example

To understand the principle of calculating the deduction amount, consider a situation that supposedly arose in real life.

An employee whose salary is 25,000 rubles purchased a ticket to a sanatorium. The total cost of this voucher is 43,000 rubles, of which 17,000 rubles are intended to pay for medical services. During his stay at the health facility, he took advantage of a number of additional medical procedures, with a total cost of 10,000 rubles. This fact was recorded in the Certificate issued to him by the staff of the sanatorium.

Based on the data provided, we will calculate the amount of tax deduction. It is equal to: 17,000 + 10,000 = 27,000 rubles.

The annual salary of a worker (provided that he received the same salary every month) is 25,000 * 12 = 300,000 rubles. It is this amount that will be reduced by the amount of the deduction, i.e. 300,000 – 27,000 = 273,000 rubles will be subject to taxation.

The amount of personal income tax withheld from the employee for the year was 300,000 * 0.13 = 39,000 rubles. If we determine the amount of tax using the amount of income remaining after applying the deduction, we get 273,000 * 0.13 = 35,490 rubles. This means that the amount of compensation will be 39,000 – 35,490 = 3,510 rubles.

The same value can be obtained by others, much more in a simple way. To do this, you need to multiply the deduction amount by the tax rate of 13% established for working citizens: 27,000 * 0.13 = 3,510 rubles.

How to get back some of the money you spent

As you already understand, it is not part of the money paid for the trip that is subject to refund, but part of the tax contributions already transferred to the budget. Obviously, compensation for a trip to a sanatorium is issued through the Federal Tax Service branch closest to the taxpayer’s place of residence.

To receive money, you need to collect certificates and papers confirming your right to receive benefits and determining its exact amount.

The list of documents without which compensation will be denied is as follows:

certificate 2-NDFL (it must be done in the accounting department of the employing organization upon the first request of the employee);
declaration 3-NDFL (but you will have to do it yourself; for this you can use a specialized program from the Federal Tax Service, which can be downloaded on the official website of the tax service);
copies of checks, receipts and other papers confirming the transfer of money as payment for treatment to a sanatorium institution;
a certificate for the tax authorities about the payment of funds for receiving medical services (its form is established by current legislation, and employees of all major healthcare institutions know what one should look like);
a copy of the license of the organization where the treatment took place;
a copy of the contract for the provision of medical services concluded with the sanatorium;
application for income tax refund indicating the bank account for transferring money.

The given list of documents to be transferred to the Federal Tax Service during treatment in a sanatorium is complete, however, employees of some inspections require a copy of the passport and TIN.

You can receive a deduction no later than after the end of the year in which the costs of paying for the voucher were incurred.

Is it possible to get money by giving up the right to receive a voucher?

There are categories of citizens (for example, disabled people, WWII veterans, disabled children, children from large families, pensioners of the Ministry of Internal Affairs, etc.) who can undergo treatment in a sanatorium completely free of charge or with a significant discount. However, sometimes, for some reason, the voucher remains unclaimed.

In this case, the question arises: is it possible to receive compensation for refusing spa treatment?

The answer to this question is clear - yes, it is possible.

The amount of compensation is established by clause 1 of Art. 6.5 of the Federal Law “On State...” dated July 17, 1999 No. 178, according to which it is equal to 543 rubles. Moreover, you can receive compensation for travel to the place of treatment on a suburban railway or on international transport - this is indicated by paragraphs. 2 p. 1 art. 6.2. the same law.

In order to exercise the right to receive compensation for unused sanatorium resort package, disabled people and representatives of other categories of citizens need to contact the Pension Fund.

In order to receive reimbursement for spa treatment at the expense of the Social Insurance Fund, you must submit a corresponding application to the nearest Pension Fund office before October 1. In this case, starting next year, monetary compensation in the amount established by law will be transferred to the account of the person who has expressed a desire to receive compensation.

So, the answer to the question of whether personal income tax is reimbursed for sanatorium and resort treatment is unequivocal - yes, it is reimbursed. However, the purchaser of the voucher should remember that the money can only be returned when paying for treatment - the funds spent on travel, accommodation, food and other additional services will have to be paid in full at their own expense.

Some categories of the population have the right to receive a free trip to sanatorium treatment every year. But this possibility is not always possible to realize various reasons. In this case, can a citizen count on compensation for unused opportunities with money? Not many people know about this, but even for citizens who are not beneficiaries, who are entitled to sanatorium treatment every year, it is possible to partially compensate their costs for these expenses. In this article we will look at how compensation for health resort treatment is processed and what documents need to be provided.

Who is entitled to a free ticket?

the federal law"On State social assistance» No. 178-FZ defines the state’s obligation to provide every year free treatment in sanatoriums for the following categories of the population:

disabled people and WWII participants;
persons who participated in hostilities;
to the siege survivors of Leningrad;
family members of disabled people and participants of the Second World War, combat operations after their death (death);
disabled people, including disabled children;
victims of radiation due to an explosion at Chernobyl nuclear power plant and testing at the Semipalatinsk test site;
military personnel and employees of the Ministry of Internal Affairs when they receive an injury that leads to disability while on duty;
living in regions recognized as environmentally unfavorable;
other categories in accordance with the Law.

Also, the possibility of annual sanatorium-resort treatment at the expense of the budget arises for persons whose list is established legislative acts subjects of the Russian Federation. For example, in Moscow the following benefits can be enjoyed by:

honorary donors of the USSR or the Russian Federation;
persons injured as a result of a terrorist attack and spouses, children in case of death;
home front workers;
victims of political repression and subsequently rehabilitated;
children from large families.

This list is much longer; the list may differ by region.

Who can count on compensation?

Persons entitled to preferential treatment at a sanatorium may not receive it for various reasons. Firstly, the list of such sanatoriums is not large, but there are many citizens who have the right to rest and treatment in them. People have been standing in line for years, waiting for a free ticket. Secondly, refusal of such treatment may be for subjective reasons. For example, a citizen’s health does not allow him to come to a sanatorium, or he does not want to relax in this particular establishment. In this situation, of course, the solution would be to receive monetary compensation for the unused preferential voucher. However, the state does not provide this opportunity to all beneficiaries.

Category of beneficiaries	Providing compensation
Veterans, disabled people of the Second World War,	Compensation provided
Disabled combatants	Compensation provided
Disabled people	Compensation provided
Disabled children
Military personnel, VD employees	Compensation provided
Honorary Donors	No compensation provided
Other categories	No compensation provided
Persons who suffered during the period of repression	Compensation provided

For most categories of beneficiaries, federal law does not provide for the possibility of compensation for unused sanatorium and resort treatment, even if the beneficiary is not to blame for the fact that this right is not realized.

Military personnel and members of their families, disabled people and WWII veterans, as well as disabled people for whom sanatorium treatment is contraindicated for health reasons can count on financial compensation. The remaining beneficiaries have the right, in accordance with the Federal Law “On State Social Assistance,” to refuse this social service in kind and declare regional office The Pension Fund about the desire to receive it in monetary terms.

The legislation of the constituent entities of the Russian Federation provides for the receipt of such payments for a wider list of beneficiaries. For example, you can compensate for the costs associated with independently obtaining a voucher for a child from a large family.

What is the amount and timing of compensation?

The amount of reimbursement for treatment costs in sanatoriums and rest homes in monetary terms depends on minimum size old age pensions are established independently by the constituent entities of the Russian Federation. Compensation changes as indexation progresses minimum pension. Minimum value established by law in an amount of no less than four old-age labor pensions.

The procedure for compensation of such costs differs by category of beneficiaries. For example, the costs of sanatorium-resort treatment for disabled people are reimbursed once every 2 years in a lump sum. If a citizen is diagnosed with disability for the first time, then such costs are compensated after 2 calendar years, if during this period he has not exercised his right in kind. All payments are made in the 1st quarter of the year following the 2 years during which the vouchers were not received.

If compensation is not received by a disabled person in a timely manner due to his fault, then it is payable for the entire past period time, but not more than 3 years. If monetary compensation for sanatorium-resort treatment for a disabled person was not made due to the fault government agencies, then compensation is made for the entire period, regardless of the statute of limitations.

The above does not apply to disabled children. This category of beneficiaries is entitled to free sanatorium-resort treatment once a year. But if for some reason the family of such a child was unable to obtain a ticket to a sanatorium or rest home (even if they did not refuse this social service), then next year these expenses will be out of federal budget will not be compensated.

A separate procedure for providing compensation in rest homes, boarding houses, resorts, tourist centers, camps of federal executive authorities, in which federal law provides military service. Such costs are reimbursed to them annually. The amount of compensation is:

25% – for a military personnel;
and 50% for his family members.

Thus, only vouchers to sanatoriums, holiday homes, boarding houses, tourist centers of federal executive authorities, in which federal law provides for military service, have compensation in payment; for vouchers to other organizations no compensation is provided and they are paid in full.

This benefit remains with him upon retirement if his service period is more than 20 years. In addition to compensation for the sanatorium-resort treatment itself, the state also reimburses the cost of travel to the sanatorium.

Subjects of the Russian Federation can compensate the cost of staying in sanatoriums to a wider range of beneficiaries. For example, in the Moscow region, such expenses can be reimbursed once a year to children from large families and those equivalent to them, as well as to disabled children. In this case, compensation ranges from 50 to 100% of the maximum cost of the trip, established by law. Its exact size depends on the level of income in the family.

Is it possible to compensate the costs of treatment in a sanatorium for citizens who do not belong to preferential categories?

The law clearly defines the categories of persons who have the right to compensation. But those citizens who are not one of them can still reduce their costs for treatment in a sanatorium, even if the voucher was purchased at their own expense and at full cost. We are talking about tax deductions provided for by the Tax Code of the Russian Federation (Chapter 23). This means that no one will directly reimburse the expenses incurred, but the individual's income subject to taxation can be reduced by their amount.

When providing a social deduction, only treatment costs (food and accommodation are not included) in a sanatorium for an individual, his spouse, children under 18 years of age and parents are taken into account. A deduction can be provided when expenses are confirmed by a certificate of the cost of treatment services issued by the sanatorium. Its maximum size is limited by law.

How to apply for a social deduction?

To apply for such a deduction, an individual must personally submit an application to the tax authorities with attached documents.

Such documents include:

a certificate of payment for medical services, which is drawn up in the prescribed form by medical, sanatorium and resort institutions that have a license;
an agreement with a medical institution for the provision of treatment services;
copy of the operating license medical activities sanatorium;
certificate of the amount of income received and personal income tax;
income statement.

If the taxpayer paid for treatment in a sanatorium for his minor children or spouse, or parents, then in addition he must provide:

a copy of the marriage certificate;
or a copy of the child’s birth certificate;
or a copy of your own birth certificate (if paying for the treatment of your parents).

Compensation for spa treatment: amount of deduction

Most likely, the amount of the deduction will not cover all the taxpayer’s expenses for treatment in a sanatorium.

Its maximum size is determined as follows:

you cannot receive more than the total income tax for the year;
the state can compensate only 13% of the maximum defined value today of 120,000 rubles. This restriction does not apply to those medical services, which are considered expensive (their list is also defined by law).

Example #1. Goncharov A.S. was in the sanatorium in November 2015. The cost of treatment was 200,000 rubles. In 2015, he earned 800,000 rubles and paid 95,000 rubles in income tax. The maximum deduction amount for such treatment is 120,000 rubles. This means that the following amount can be returned to A.S. Goncharov:

120000 *13% = 15600 rubles.

Example #2. Goncharov A.S. was in the sanatorium in November 2015. The cost of his treatment there was 200,000 rubles. In 2015, he earned 100,000 rubles, and transferred 12,500 rubles to the income tax budget. The maximum deduction amount for such treatment is 120,000 rubles. If we calculate 13% of this value, it turns out that the amount of compensation (15,600 rubles) is more than the income tax transferred for the year (12,500 rubles). So, Goncharov A.S. can count on reimbursement of only 12,500 rubles.

Answers to pressing questions

Question No. 1. In what time frame can you return the money spent on sanatorium-resort treatment? to an individual not entitled to compensation?

Answer. The taxpayer can partially compensate for such costs through the provision of a social tax deduction by the state. You can submit a declaration only after the year in which the treatment was carried out. For example, treatment at a sanatorium was paid for in 2016, which means it is possible to receive money only in 2017.

Question No. 2. How long does it take to file a deduction for treatment at a sanatorium?

Answer. The law provides for some delay in processing social deductions. The taxpayer can issue it in 3 last year. That is, in 2016 you can return funds for 2015, 2014, 2013. Refunds are usually made within several months from the date of filing the declaration.

Question No. 3. Can a military pensioner count on receiving compensation if he works?

Answer. Yes, receiving such compensation is provided for by law and does not depend on whether the retired military person is working or not.

Question No. 4. Is it possible to receive compensation for sanatorium-resort treatment of a disabled child for the last 2 years if all the necessary documents are collected and submitted to the social insurance authorities, but a voucher is not provided?

Answer. No, unfortunately, the law does not provide for the possibility of receiving such compensation.

Question No. 5. Can a former minor prisoner of fascism receive compensation for treatment in a sanatorium?

Answer. Undoubtedly. Former minor prisoners of fascism are equated by law to disabled people of the Second World War. Consequently, they enjoy the same social benefits.

Question No. 6. Is compensation for health resort treatment provided by an employer to its employee in accordance with an employment agreement subject to payment?

Answer. If an employee is compensated in full or in part for the cost of a trip to a sanatorium or holiday home (the trip must be intended for the employee’s health, the tourist destination is not taken into account), then the amount of compensation is not subject to personal income tax.

Question No. 7. Does the law allow the opportunity to refuse social services or just one (treatment in a sanatorium) in order to receive compensation?

Answer. Yes, such a possibility is provided. To do this, you must provide before October 1st Pension Fund application for refusal of these services to next year. In this case, payments will be made monthly in the amount established by regulatory enactments.

The state at the legislative level stimulates the economic activity of citizens. The paragraphs of the Tax Code (TC) contain conditions under which, if fulfilled, you can request a refund of income tax on expenses for sanatorium and resort treatment. This preference has a multidirectional effect:

citizens are encouraged to spend money on health improvement;
sanatorium institutions to develop;
and the country receives taxes (from service representatives) and a healthy population.

The right to a tax deduction for the costs of treatment in a sanatorium is written down in Article 219 of the Tax Code. Its text provides maximum restrictions on refunds, as well as the procedure for redistributing budget funds in favor of the taxpayer. Thanks to this, spa treatment became actually cheaper in 2018. We'll figure out where to go and how much you can return.

Attention: pensioners are given preference for treatment under certain conditions. It can be requested without any problems by those citizens who regularly make tax payments at a rate of 13%.

General rules for providing a resort deduction

The text of Article 219 of the Tax Code provides an exhaustive list of expenses for which a taxpayer can request a tax deduction. In addition, it also includes sanatorium-resort treatment (subparagraph 3 of paragraph 1 of this article). However, it has serious limitations. Thus, the citizen received the right to claim compensation for part of the money spent on medical care:

included in the price of the tour;
received separately.

In addition, the tax refund will be returned only if the applicant provides documents. And on a proactive basis. Their list includes the following:

a certificate from a health care institution about the amount of expenses for medical services;
checks or other payment documents;
agreement with a medical institution;
a copy of the state license of the health institution.

Attention: if the ticket was purchased in travel agency, then you need to request a certificate from the sanatorium. The same is done when additional treatment is ordered.

The general rules written down in the above article of the Tax Code establish the provision of tax preferences to people:

those who contributed to the budget at a rate of 13% in the reporting period;
who paid for medical services from their own funds:
- for myself;
- spouse;
- a child under 18 years of age (full-time student under 23 years of age);
- parent;
- ward;
treated in a health facility:
- is a resident of the Russian Federation;
- having a state license to provide health services;
- located within Russia.

Hint: if the voucher was provided by social insurance or a trade union, then the person will be able to return part of the costs of treatment. And only on the condition that you ordered it yourself and paid from your wallet.

Let's look at which Russian citizens can claim social benefits for resort treatment. The Tax Code contains a rule regarding taxpayers at a rate of 13%. These are:

all officially employed people (income tax is collected from them at the time of service);
some individual entrepreneurs(if the appropriate bet is selected);
self-employed citizens (they pay personal income tax on their own);
lessors and persons who sold real estate during the reporting period.

Hint: to receive a refund, you should be treated in a sanatorium in the year in which taxable income was received.

The pension is not included in the taxable base. Therefore, but this is not entirely true. There are cases when preference is available to them:

if the pensioner continues to work;
if you worked for three years preceding the date of applying for a resort refund;
if you rent out housing and formalize transactions;
if you sold the property.

Hint: a working offspring can receive medical compensation for a retired parent.

The main condition for the return of budget money

A tax deduction for health resort services is provided to a person only on his initiative. No one will credit money automatically. It is necessary to take the trouble and collect documents confirming the fact of payment for spa treatment.

Hint: you should order a certificate from the sanatorium as soon as you check into your room. All expenses will be carefully calculated and a document will be issued upon discharge from the institution.

You should also know that social deductions are provided in general for treatment. Article 219 of the Tax Code provides a general limiting figure. It is equal to 120,000.0 rubles. This is the maximum amount of reduction in the tax base for the following costs of receiving services:

medical, including sanatorium-resort;
educational.

Explanation: 120,000.0 rub. – this is the tax base from which personal income tax is calculated at 13%. In practice, the maximum return will be:

120.0 thousand rubles x 13% = 15.6 thousand rubles.

Let's say I. went to the resort on a voucher, for which he paid 35,000.0 rubles. It includes 12,000.0 rubles for medical services. (the rest: food and accommodation). I. additionally spent another 50,000.0 rubles on treatment.

He is entitled to a reduction in the tax base in the amount of 62,000.0 rubles. In fact, he can return everything:

62,000.0 rub. x 013 = 8,060 rub.

How to apply for a resort deduction

Now let’s look at what the sanatorium provided. Let us immediately clarify that preference is provided in two ways:

at the place of employment;
through the Federal Tax Service (FTS).

However, you should start with a visit to the Federal Tax Service in any situation. Only tax authorities can determine a person’s right to budget resources. The algorithm of actions is as follows:

Assemble the package necessary documents, which include:
- passport and TIN;
- declaration 3-NDFL;
- certificate of income from work;
- confirmation of costs (listed above).
Fill out the application form.
Submit the papers to the Federal Tax Service office at your place of residence.
Wait for the desk check to complete.

order a certificate of deduction from the Federal Tax Service office (must be issued within a month);
take the paper to the enterprise;
to write an application.

Hint: The accountant will stop collecting income taxes from the vacationer. In this way, a person will receive compensation for treatment costs.

If you plan to receive funds from the Federal Tax Service to a bank account, then the procedure is as follows:

Wait for a notification that your eligibility has been confirmed.
Go to the tax office and write an application for the allocation of money for treatment, indicating the account details.
Within two months the funds will be transferred to the card.

additional information

If the money was spent on the treatment of a relative of the applicant, then the following documents must be added to the package of documents:

You can apply for a resort deduction in the following ways:

by visiting a Federal Tax Service office in person;
by post (you need to make a list of attachments);
on the official website of the Federal Tax Service (registration required).

Reimbursement of money spent on resort recreation is made by the Federal Tax Service in the amount of 13% of costs, but not more than the personal income tax deducted for the reporting period. Pensioners can use a statute of limitations of three years to obtain a privilege.

In some cases, after claims were made for payment of compensation for a sanatorium-resort voucher, which was not provided, although it should have been provided, the situation was resolved by providing the necessary sanatorium-resort voucher. To implement the proposed mechanism: - it is necessary to receive a written refusal from the Federal Social Insurance Fund of the Russian Federation to provide a voucher or to have a fact of its non-provision; — you independently purchase a sanatorium-resort voucher in accordance with the terms of the IPR; — purchase travel tickets to and from the place of treatment; — save documents confirming the purchase of vouchers, travel tickets, and receipt of sanatorium-resort treatment.

Opportunity for disabled people to receive compensation for unused travel vouchers

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Compensation

Some categories of the population have the right to receive a free trip to sanatorium treatment every year. But this possibility cannot always be realized for various reasons. In this case, can a citizen count on compensation for unused opportunities with money? Not many people know about this, but even for citizens who are not beneficiaries, who are entitled to sanatorium treatment every year, it is possible to partially compensate their costs for these expenses.
In this article we will look at how compensation for health resort treatment is processed and what documents need to be provided.

Compensation for sanatorium-resort treatment for disabled people

Instead of benefits, you can receive compensation for a trip to a disabled person in cash, giving up privileges in whole or in part. To issue a voucher, the following documents are provided:

passport indicating place of residence;
certificate of disability;
certificate F-07/u-04 about indications for treatment.

The costs are paid by the Social Insurance Fund from the budget of the Russian Federation, allocated for this purpose and distributed among the regions, in proportion to the number of beneficiaries who do not receive monetary compensation for sanatorium treatment of disabled people. Compensation for unused sanatorium and resort vouchers for disabled people: how to receive The current legislation does not have clearly defined standards regarding the frequency of receipt discounted vouchers.

How can I receive compensation for an unused trip?

Attention

Compensation for unused sanatorium-resort treatment for group 2 disabled people. question number No. 3317861 read 3925 times Urgent legal consultation8 800 505-91-11 free

There is no compensation for non-use of benefits. Send gratitude to https://money. in person messages (prepayment, see above). Personal consultation Thanks for your answer!
Compensation for SCL has been abolished since 2012.

Drawing up documents, consultations. Sincerely, Magola Violetta Olegovna8-916-503-17-39e-mail:violetta51@3. The procedure for assigning and paying certain categories of disabled veterans monetary compensation for the costs of sanatorium-resort treatment (approved by Government Resolution Russian Federation dated July 10, 1995 No. 701) 1.

No. 135: refund money for unused spa treatment

In Moscow, full compensation children's recreation laid down if we're talking about about the recreation of orphans, those who are left without parental care, are brought up in foster care (more than 3 children are accepted into the family) or in foster family, a teacher or one foster parent accompanying the child to the place of rest (if accompanying no more than 3 children), as well as two teachers or foster parents if they are accompanying 4 or more foster children. Partially compensate for the costs of purchasing a voucher for children from low-income families receiving benefits in accordance with Moscow Law number 67, dated November 3, 2004.

Compensation for a trip to a sanatorium

Important

Working conditions are harmful (fumes of chemicals from boiling instruments in the dental office, while there is a complete lack of supply and exhaust ventilation). Must pay compensation in milk for harmful conditions labor, but they refuse citing the fact that there is no money. They also don’t provide special clothing, you have to buy it yourself...

03/19/2015: Purchase compensation Good afternoon! I am 24 years old, I live and am registered in Moscow, I am disabled group 2 indefinitely.

Recently I was in the hospital; based on the results of examinations, I was diagnosed respiratory failure and the need to breathe at home, that is, on an outpatient basis with oxygen. We live alone with our mother, she is a medical worker, my father died a long time ago, we took out a bank loan and bought Oxygen Concentrator for 75 thousand. Please tell me whether I can count on monetary compensation (at least partial) for this purchase on social media.

The assigned monetary compensation for sanatorium-resort treatment, which is not received by disabled people in a timely manner, is paid for the entire past time, but no more than three years before applying for its receipt. Monetary compensation for sanatorium-resort treatment not received by disabled people due to the fault of the body appointing it is paid for the past without any time limit. It's worth noting that this is just a general answer to many questions similar to yours. Therefore, he may not take into account some details related to your particular case. In addition, I understand that arguing with officials, through whose fault (perhaps) you were unable to get a ticket, is extremely difficult. Some people have received practical results from attempting to compensate for the costs of self-providing spa treatment through administrative or judicial procedures.

Law on compensation for disabled people for unused vouchers

Cash compensation for sanatorium-resort treatment is paid during the first quarter of the year following two calendar years, during which disabled people entitled to the said compensation did not use vouchers to a sanatorium or rest home. Cash compensation for sanatorium-resort treatment is sent to disabled people by mail by transfer or transferred to the savings bank of the Sberbank of Russia system. The assigned monetary compensation for sanatorium and resort treatment, not received by disabled people in a timely manner, is paid for the entire past time, but no more than three years before applying for its receipt.
IN Lately There is a persistent trend towards increasing prices for sanatorium-resort treatment for both children and adults. The majority of those who previously could afford to go to a sanatorium on vacation or send their children to camps in the summer, today can no longer afford this. Therefore, the state decided to contribute in every possible way to the improvement of the health of Russians and agree to compensate certain categories of citizens for the costs of recovery. What are we talking about? Quite often, in order to improve the health of yourself or your children, you have to wait too long for your turn when you can finally get a ticket. Moreover, the current legislation does not clearly establish a time frame during which a citizen should be provided sanatorium-resort voucher.

Info

Ensuring free travel vouchers for people with disabilities physical capabilities due to illness, injury, is one of the responsibilities of the state. Is it possible for disabled people to receive compensation for unused sanatorium-resort treatment and how to do this? Let’s try to figure it out. Online store Med Plus. Seasonal Sale wheelchairs https://invalidnye-kresla.ru/.

The procedure for providing vouchers is determined by the Ministry of Social Development. Disabled people of all groups, including war and childhood invalids, can count on the voucher. Duration of stay:
general – 18 days;

for children – 21 days;

for spinals – 24-42 days.

Sanitation treatment for the underlying disease and travel to the sanatorium are included in the list of NUS, which is a monthly benefit.

Based on the results of consideration of the application, the amount amounting to tax deductions, will be returned to the taxpayer's bank account. Amount and terms The amount of compensation for independently purchased vouchers is set by each region separately. An application for the need to compensate for the health of children must be submitted no later than two calendar months from the moment the specific voucher expires.

For example, for orphans and those who are brought up in a foster or foster family in Moscow and meet the conditions established above, compensation is made in the amount of 100% of the cost of the voucher, as well as the full cost of travel to the vacation spot and back. The final amount cannot exceed more than three times the minimum subsistence level per person established on the day the application for compensation is submitted.

A caring employer can provide its staff with the opportunity for free health improvement during their vacation by fully or partially paying for sanatorium treatment. Sometimes this is also available to family members of employees. In what cases can you count on a free trip, how to properly document it and reflect it in accounting and tax accounting, read our article.

Who can give a discounted ticket?

The following may provide workers with the opportunity to improve their health in a sanatorium free of charge or with partial compensation for the cost of the voucher:

the employer himself;
trade union organization of which the employee is a member.

This possibility should be provided executive bodies organization and is reflected in regulatory documentation, for example, in a collective agreement.

Sources for financing spa treatments

The trip will be free or partially paid only for the employee, and in some cases for his family members. Payment must be made from other sources, which may include:

the employer's own money (mainly from the organization's profits or special reserve funds, such as the consumption fund);
union dues;
in cases specified by law - funds from the Social Insurance Fund of the Russian Federation.

NOTE! Payment for vouchers from the Social Insurance Fund for employees and members of their families, except children, was abolished in 2003. Children are provided with free trips at the expense of the Social Insurance Fund only if their parents are insured.

Children of employees can count on free holidays paid for by the Social Insurance Fund of the Russian Federation in cases regulated by Art. 10 of Federal Law No. 202-FZ “On the budget of the Social Insurance Fund of the Russian Federation” dated December 29, 2004, namely:

in sanatoriums and health camps throughout Russia, where children from 4 to 14 years old can relax all year round within 21-24 days;
in inpatient institutions outside the city during the holiday period for a period of at least a week and not more than 24 days for children from 4 to 15 years.

IMPORTANT! The voucher can be paid in full or in part, at the rate of 400 rubles. per day per vacationing child. The Social Insurance Fund finances 100% of such vouchers for children of public sector employees.

Accounting for provided vouchers

The provision of vouchers can be attributed to social services services provided by the employer to personnel and external consumers (family members or other persons, if provided).

According to the Chart of Accounts for accounting the financial and economic activities of organizations and the Instructions for its application, approved by order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n, these costs are charged to account 29 “Service production and facilities”. Its debit must reflect all costs of social services.

Funds received by the social sphere object as revenue and, accordingly, spent by the enterprise are accumulated on account credits:

10 "Materials";
70 “Settlements with personnel for wages”;
69 “Calculations according to social insurance and provision";
60 “Settlements with suppliers and contractors”;
02 “Depreciation of fixed assets”;
76 “Settlements with various debtors and creditors”;
19 “Value added tax on acquired assets”, etc.

Reflection of costs on travel forms

To issue them, employees have to order printed forms for sanatorium and resort vouchers or produce them on their own. Formally, they are strict reporting forms. They can be added to general business expenses in advance or immediately included in the costs of servicing production facilities and farms upon payment. Wiring example:

debit 29 (25), credit 60 – reflection of payment to suppliers for the production of forms for sanatorium and resort vouchers;
debit 16, credit 60 – allocation paid to the supplier of forms;
debit 006 – posting of received voucher forms;
debit 29, credit 19 – assigning VAT to expenses.

How to reflect partial compensation for a trip

If a company does not pay an employee a trip in full, but only partially, the rest of the cost is paid by him to the cash desk or deducted from his salary. This is reflected by the following entries:

debit 70, credit 73 “Settlements with personnel for other transactions” - deduction of the amount for the voucher from the employee’s salary;
debit 50 “Cashier”, credit 73 – receiving money for a trip;
debit 69, credit 73 – reflection of part of the amount for the voucher, compensated by the Social Insurance Fund (if the voucher falls under the requirements mentioned above).

Moment of recognition of income and expenses

The sale of vouchers (payment for them instead of the employee) often occurs in one reporting period, and the provision of social sphere(sanatorium) services - already in another. PBU recognizes the relationship between such expenses and income. Therefore, if the sanatorium is “departmental”, that is, on the balance sheet of the organization, then the proceeds for vouchers will need to be considered deferred income, entering it into income after the provision of services.

Tax nuances

A voucher issued at work from a tax point of view, as well as wage, is recognized as the employee’s income. The only difference is that this income is not in money, but in . Hence the need to pay and deduct insurance premiums from these amounts. The benefits and concessions provided by law should be taken into account.

Vouchers and personal income tax

Typically, a sanatorium-resort voucher should be subject to personal income tax as part of the income received in kind, as required by subparagraph 1 of paragraph 2 of Art. 211 of the Tax Code of the Russian Federation. But if a number of conditions are met, you can get tax benefit upon compensation of cost sanatorium treatment. These conditions relate to the characteristics of the place of recovery, the source of financing and the person to whom the voucher is issued. Here's a list of when you don't have to worry about paying personal income tax when you receive a free or partially compensated trip:

Place condition: the employee must be sent for rest and/or treatment to a sanatorium or health facility on the territory of the Russian Federation, recognized as such in its constituent documentation. That is, the sanatorium must have a special license, according to the letter of the Ministry of Finance of the Russian Federation dated February 21, 2012 No. 03-04-06/6-40.
Funding source condition. Personal income tax is not withheld if an organization provides an employee with a voucher or benefit for its purchase at the expense of:
- your profit;
- funds from the budget;
- money received from activities subject to special tax regimes;
- membership fees of the trade union organization.
Condition for limiting persons. Not all citizens can receive a preferential voucher without paying personal income tax, but only those for whom this is provided by law:
- employees of the enterprise;
- their loved ones (spouses, children) - if this is provided for in internal regulations;
- disabled people, even if they are no longer connected labor relations with this organization;
- children under 16 years of age without connection with parental employment (for example, children of former employees, orphans of a sponsored orphanage, etc. can receive such vouchers).

NOTE! If at the time the voucher was purchased, the employee belonged to one of the designated categories, and when using the voucher he no longer belonged (the child turned 16, the employee quit), the cost of the voucher is subject to personal income tax, which will have to be paid not through the employer, but independently. The company will be forced to notify the tax office about the former employee receiving income in kind.

Vouchers and insurance deductions

If a company compensates employees for a trip in whole or in part, this is actually considered payments in their favor, from which, according to the rules, they are deducted insurance premiums, as Federal Law No. 212 says “On insurance contributions to the Pension Fund, Social Insurance Fund and the Compulsory Health Insurance Fund” in Part 1 of Art. 5-7. There is no need to contribute money to social funds if the voucher is purchased not for existing employees, but for:

those who left their position;
disabled people;
children of sponsored organizations;
family members and children of working employees.

ATTENTION! If the employer does not purchase the child’s voucher himself, but simply gives money to the child’s parent, social contributions cannot be avoided - after all, the actual payer will then be the current employee.

Additional features of travel taxation

You can “gift” a voucher to an employee, that is, provide it as a gratuitous transfer and not pay personal income tax, only if its cost does not exceed 4,000 rubles, allowed by law for all additional payments; for more expensive vouchers, personal income tax is paid on the difference. At the same time, gifts cost more than 3,000 rubles. a written agreement must be concluded.
The cost of preferential vouchers does not affect the profit tax base for the enterprise (clause 29 of article 270 of the Tax Code of the Russian Federation). These expenses can only be written off if:

the regulations stipulate the possibility of issuing bonuses in the form of vouchers;
the amount of the “bonus” in kind is no more than a fifth of the employee’s salary;
The employee wrote an application to receive part of the payments in kind.

IMPORTANT! Having thus saved on income tax, the company will still be forced to transfer social contributions from the cost of the voucher. Therefore, the feasibility of this scheme should be considered.