Especially for enterprises or individual entrepreneurs, we tell you what the voluntary health insurance program provides for legal entities. VHI for legal entities Selection of VHI for legal entities

Voluntary health insurance (VHI) legal entities allows a legal entity to improve the social package for its employees by providing them with priority, highly qualified medical care in predetermined medical institutions, provided for by the agreement insurance.

The following may act as insurers under a voluntary health insurance agreement:

• private firms and companies;
• individual entrepreneurs;
• state enterprises;
• non-profit organizations.

In accordance with Article 48 Civil Code Russian Federation, a legal entity is an organization that has separate property and is responsible for its obligations with it, can acquire and carry out civil rights and bear civil responsibilities, as well as be a plaintiff and defendant in court.

What categories of employees are legally obligated to take out a VHI policy?

In accordance with the legislation of the Russian Federation, labor migrants from neighboring countries entering Russia to work are required by the employer to issue a voluntary health insurance policy. It is requiredmigration authorities to obtain permission to stay in the Russian Federation. For labor migrants from neighboring countries (CIS countries), special inexpensive insurance programs, allowing you to officially stay and work on the territory of the Russian Federation.

What are the specifics of issuing a VHI policy by a legal entity?

What are the advantages of VHI for an employer?

The VHI policy provided to the employee by the employer is effective tool not only to increase company loyalty and personal motivation, but also to reduce staff turnover, as well as reduce the cost of sick leave.

An employer as a legal entity, by taking out a corporate VHI policy, gets the opportunity to reduce the amount tax obligations in accordance with the legislation of the Russian Federation.

In order to optimize costs, there are several approaches when calculating the cost of voluntary health insurance:

1. Unification of insurance risks is an approach that allows you to issue insurance policies for all employees at the same cost. This approach is convenient for companies with an unstable structure - when, when assessing the cost of voluntary health insurance, the number of employees exposed to high risks and the number of employees with low risks are unknown.
2. Individual cost calculation for each category of workers (production, office, etc.).

By drawing up a collective agreement for voluntary health insurance, a legal entity can count on:

• on reduction in insurance costs one employee under a collective insurance agreement (compared to the costs of applying for several individual contracts insurance);
• high quality and speed medical services (employees will not have to spend working hours waiting in line to see a specialist);
• "tax breaks" when paying an insurance premium;
• reducing the cost of annual medical examination, check-ups and flu vaccinations for employees;
• legal protection employee in case of unprofessional actions of health workers;
• automatic renewal the contract upon expiration of its validity period;
• quality control medical services from the insurance company.

VHI for employees allows you to quickly include and exclude individual employees from the insurance program, as well as change the amount of coverage and the scope of services for each employee individually. For example, when a position changes.

Thanks to the high flexibility of insurance plans and the ability to develop a program for own enterprise, the employer gets the opportunity to provide the employee with free and priority medical examinations, payment medical care in emergency situations during business trips (including abroad). The insurance company guarantees the employer assistance in drawing up an insurance program and free consultations on insurance issues.

A legal entity has a choice of clinics (from the annex to the contract) in which its employees will be served.

Within the framework of one voluntary health insurance contract, it is possible to expand or reduce the list of options and additional services for employees of a certain level, age, position, branch, etc.

What is the advantage of voluntary health insurance for an employee?

Corporate voluntary health insurance provides a number of advantages in the field of medical care for employees, these are:

• the possibility of obtaining a voluntary health insurance policy under a program specially designed for the employing company. These programs, as a rule, include an expanded list of clinics and diseases covered by the insurance policy;
• coverage of medical expenses when traveling abroad or on vacation (providing insurance for VZR);
• benefits when drawing up insurance contracts for relatives or other types of insurance;
• maintaining medical confidentiality, incl. from the employer.

What medical care can the insured person expect?

Scope of medical services, list of medical services available for treatment. institutions, list related services and the type of additional options differ depending on the terms of the VHI agreement.

All these conditions can be worked out by a legal entity (for example, the head of the enterprise, the human resources department, etc.), depending on the needs of the company, or they can be provided for by the formed comprehensive programs and approved by the insurance company in advance.

What services are included in the standard VHI program?

As a rule, the basic VHI program includes the most popular volume of medical and non-medical services, which includes:

Emergency and planned outpatient care

• appointments and consultations with medical specialists, incl. home visit;
• diagnostic non-invasive studies;
• instrumental studies and analyses;
• medical procedures, incl. physiotherapy;
• surgical and anesthetic care;
• ambulance and emergency hospitalization.

The final list of medical and non-medical services provided under the voluntary health insurance policy is determined by the insurance contract.

What additional services can be added to the policy?

Expand the basic VHI program with additional and personal options, for example:

• Dental care.
• Treatment of critical illnesses.
• Treatment abroad and consultations on choosing a clinic/doctor.

A legal entity can establish terms for payment for additional services under the contract - at its own expense or at the expense of the employee.

What is not covered by the VHI policy?

As a rule, the basic voluntary health insurance program does not include the provision of medical care. services in connection with requests regarding:

• congenital and hereditary diseases;
• mental illness, epilepsy, behavioral disorders, incl. drug addiction, alcoholism, substance abuse;
• diseases requiring extracorporeal treatment methods;
• tuberculosis;
• diabetes mellitus;
• chronic and acute hepatitis;
• dangerous infections requiring quarantine;
• exposure to radiation, etc.

Which clinics provide free medical care? help with a VHI policy?

FREQUENTLY ASKED QUESTIONS ABOUT VHI

What is included in the VHI policy?

The VHI program consists of a mandatory outpatient care option

(visits to all doctors at the clinic, instrumental methods of treatment, laboratory diagnostics, etc.), additionally, the program can include the options “Doctor House Call”, “Dentistry”, “Emergency Hospitalization” and “Ambulance”.

What is the difference between VHI and compulsory medical insurance?

By purchasing a VHI policy, you have the opportunity to visit medical institutions high level in any area of ​​your city. You will be able to contact departmental, non-departmental, commercial clinics and hospitals of different levels and profiles. You can make an appointment with the right specialist by phone at any time of the day or visit the required clinic yourself.

According to the compulsory medical insurance policy, you can visit only one medical institution, as a rule, this is a city clinic. By law, you have the opportunity to attach to any clinic, but in fact, in all highly specialized medical institutions, quotas for places are filled.

What is the advantage of working with a broker?

On at the moment more than 50 insurance companies offer the opportunity to create offers for voluntary health insurance. Each company has its own approaches to creating and filling insurance programs, as well as different levels service. The service may include factors such as modernity medical console, qualifications of employees, interaction with medical institutions, application innovative technologies. The cost of services depends on these factors. It may take months to understand this product, and insurance company interested in selling only your product.

The broker is interested in choosing the maximum advantageous offer from the entire voluntary health insurance market, which will meet the client’s objectives and budgets. You can save your time to achieve the desired result by entrusting the work to experts in this field to avoid problems that may begin while servicing your employees.

What tax benefits does the company receive?

when concluding a VHI agreement?

The provision of insurance services, as well as insurance payments under insurance contracts and insurance premiums are NOT subject to value added tax (Part 3, Article 149 of the Tax Code of the Russian Federation).

Contributions under voluntary personal insurance agreements, which provide for payment by insurers of medical expenses of insured employees, as well as expenses of employers under agreements for the provision of medical services concluded with medical organizations in favor of employees for a period of at least one year, are included in expenses in an amount not exceeding 6 percent of the amount of labor costs (clause 16 of Article 255 of the Tax Code of the Russian Federation).

Insurance payments received under voluntary personal insurance contracts providing for payments in the event of death, injury to health and (or) reimbursement of medical expenses of the insured person (except for payment of the cost of sanatorium-resort vouchers) are NOT subject to personal income tax (part 1 p. 3 Article 213 of the Tax Code of the Russian Federation).

The amounts of insurance premiums (insurance contributions) paid by the employer under the voluntary personal insurance agreement for its employees (in the situation under consideration - a voluntary medical insurance agreement), as well as the amount of insurance payments under the said agreement NOT subject to taxation on personal income tax (Part 3 of Article 213 of the Tax Code of the Russian Federation).

Am I entering into a contract with you or with an insurance company?

Your organization enters into an agreement with an insurance company and transfer cash will be made to the insurer's bank account. When working with us, administrative and financial risks will be completely eliminated.

How much do your services cost?

Our services are paid for separately by insurance companies. agency agreement. Due to the fact that the insurance company saves on costs in salaries and office maintenance, we have the opportunity to offer discounts to the price lists of insurance companies.

What questions can I address regarding the VHI policy?

The insured event is treatment in case of acute pain or exacerbation chronic diseases, injuries, poisoning.

During the entire term of the contract there are no restrictions on admission; as a rule, insurance limits are established:

• for outpatient services - up to 3,000,000 rubles;
• for dental care - up to 600,000 rubles;
• for emergency medical care - up to 500,000 rubles;
• for inpatient services - up to 6,000,000 rubles.

The amounts depend on the chosen program and insurance company.

During the entire period of work, there were no cases when a person exceeded the limit of these amounts.

When registering staff, many companies issue a voluntary health insurance policy for their employees, which, along with other services (payment for fitness, mobile communications etc.) is part of the social package. By applying for corporate voluntary health insurance for their employees, companies, on the one hand, compensate for the costs of treatment of their employees, and on the other, can receive tax benefits.

This article details the advantages and disadvantages registration of voluntary health insurance legal entities for their employees, and also considered the features of programs offered by leading insurance companies.

VHI as a tool to increase employee loyalty

Corporate voluntary health insurance has gained wide popularity abroad, where most companies are required to insure their employees. In Russia this type insurance has only recently begun to gain popularity, not only for the purpose of caring for employees, but also as a tool for increasing loyalty to the organization. Today, almost all middle and large companies strive to reward the achievements of their subordinates, compensate for expenses for recreation and sports, and organize medical treatment. A great bonus for employees is health insurance, which makes it possible to significantly save on treatment while working for the company.

Typically, the amount of insurance coverage provided for by a corporate VHI program can be determined by a number of factors: the position of a subordinate, length of service, and the employee’s value to the company. For example, an employee who has remained with the company for more than 15 years may qualify for a better insurance plan than new employees.

Such a step by the employer can be an excellent incentive and prevent staff turnover. On the other hand, there are often situations when employers fight with all their might for valuable personnel - and in this case, a good VHI policy can tilt the candidate’s cup of doubt in favor of the company with the best social package.

Advantages of corporate voluntary health insurance

Corporate voluntary health insurance for employees is a program that reimburses the costs of basic treatment of personnel, diagnostics, tests, inpatient and outpatient treatment, hospitalization, etc. - in general, all those services that are usually not included in compulsory medical insurance policy. Here are just some of the benefits that an employee receives under the VHI insurance program:

• no restrictions in choosing a medical institution where examination and treatment will take place - company personnel can independently choose a suitable medical institution from the list proposed by the insurance company;
• lack of attachment to the place of registration and the ability to contact any medical institution, offered by the insurance company;
• the ability to completely shift the payment of medical expenses to the insurer as part of the insurance package;
• the opportunity to receive better service and an individual approach;
• the ability to make an appointment with the right doctor at a suitable time, no queues;
• the ability to call a doctor at home or at work;
• receiving dental and spa treatment;
• the possibility of treating children under the VHI program (if provided by the employer);
• Possibility of obtaining round-the-clock access to services insurance agent regarding the receipt of certain medical services;
• possibility of free registration sick leave, certificates, etc.;
• receiving legal support from the insurance company in any issues related to labor legislation, social security, etc.

An important advantage of obtaining a corporate insurance policy is the ability to insure all members of an employee’s family against accidents. To family members in in this case This includes not only children, but also a spouse, as well as other relatives who can be recognized as family members in court.

Thus, without giving a penny, a company employee receives confidence and protection in the future. It is this confidence that creates the most comfortable conditions for working in a team. In the latter case, voluntary health insurance for employees is used by HR managers as a tool for motivating staff and increasing their productivity.

Obtaining tax benefits by the employer

One of the attractive aspects of voluntary health insurance for employees by legal entities is the possibility of receiving tax benefits. According to the norms Tax Code Russian Federation, when paying taxes, companies have the right to count on:

• attribution of registration costs VHI policies to the cost price when calculating income tax (if the agreement was concluded for a period of at least 1 year);
• exemption from payment of the single social tax on amounts paid under the VHI insurance agreement for employees (again, when concluding agreements for a period of at least 1 year);
• exclusion of expenses for payment of voluntary health insurance from the taxable base.

Pros and cons of corporate voluntary health insurance

Before deciding on the expensive procedure of applying for voluntary health insurance for employees, the employer should weigh all the pros and cons, and evaluate the potential benefits that he can receive by incurring these costs. Unfortunately, company-wide economic effect from corporate insurance of personnel under VHI may not always be obvious. TO negative aspects registration VHI legal person may include:

• relatively high cost of the service - the more “fully” the employer wants to insure employees, the a large amount he will have to pay;
• availability insurance policy is not such a motivating factor for young and healthy employees - in some cases, even with a policy, such employees may not seek help for years;
• a limited list of medical institutions offered by some insurers.

What positive aspects can be found with corporate insurance for employees? These include:

• an attractive social package for a number of job seekers - as mentioned earlier, registration of corporate voluntary health insurance by the employer can be a strong argument in favor of working in this company;
• reducing the turnover rate of valuable employees;
• the opportunity for employees to receive high-quality medical services;
• receipt of tax benefits by the employer;
• etc.

Cost of corporate voluntary health insurance

Prices for voluntary health insurance for employees by legal entities directly depend on the number of policies issued by the employer, the region where the contract is concluded, the age of the insured persons, their number and, of course, on the list of services provided (the volume of insurance coverage). The table below shows current prices for corporate programs VHI insurance from leading insurance companies as of 2016.

It is necessary to understand that the table above shows the minimum prices for corporate voluntary health insurance packages - such programs do not cover employee visits to the dentist, vaccinations, treatment of chronic diseases, etc. - i.e. These are all those services that are not included in the basic insurance coverage. If such situations arise, the employee will be forced to pay for them himself.

More expensive corporate voluntary health insurance programs include coverage of more risks - but their cost is much higher. In some cases, the cost of VHI policies with maximum insurance coverage can reach 300,000 rubles.