Tear-off coupon for a sanatorium-resort voucher. The main nuances of reimbursement of the cost of a trip to the camp

Documentary confirmation of the costs of purchasing vouchers and the cost of sanatorium-resort treatment. The procedure for assessing personal income tax on the cost of travel agency services.

Question: Organization A purchases health resort vouchers for its employees from travel agency B. For example, the cost of a trip paid to a travel agency is 80 thousand rubles. Upon returning, the employee submits to the accounting department a tear-off coupon for a sanatorium-resort voucher, which indicates the amount, for example, 50 thousand rubles. In this case, the employer equates the cost of the voucher, which exceeds the cost in the coupon, to income in kind and withholds personal income tax from this difference (in the example, personal income tax is assessed at 80-50 = 30 thousand rubles), since, in the opinion of the employer, this difference is not essentially a payment for spa treatment, but is a remuneration to a travel agency. One day, an employee brought a tear-off coupon, in which, instead of the amount in rubles, there was the wording “cost in accordance with the agreement with organization B.” Is this wording a basis for believing that the cost of sanatorium and resort services is not allocated, and the entire cost of the trip paid to the travel agency is subject to personal income tax? What other documents can an employee/sanatorium/travel agency confirm the cost of spa treatment?

Answer:

1. The accountant correctly taxes the cost of travel agency services with personal income tax (letter of the Ministry of Finance of Russia dated May 13, 2008 No. 03-04-06-01/132, Federal Tax Service of Russia dated July 25, 2014 No. BS-4-11/14505).

2. Documents confirming the costs of purchasing vouchers are an agreement, an invoice, an invoice. The document confirming the employee’s stay in the sanatorium is a tear-off voucher. The accountant has the right to request confirmation of the cost of the trip from the sanatorium. Otherwise, you will be subject to personal income tax on the entire cost of the trip.

Rationale

How to take into account the issuance of vouchers purchased by the organization to employees

Personal income tax

Do not withhold personal income tax from the cost of a voucher provided to an employee free of charge if the voucher is paid for:

1. either at the expense of the organization, provided that such expenses do not reduce the profit tax, - if the organization is a profit tax payer;

2. or at the expense of the organization’s funds received from activities using the simplified tax system - if the organization uses the simplified tax system;

3. either at the expense of the organization’s funds received from activities on UTII - if the organization pays UTII;

4. or at the expense of the Federal Social Insurance Fund of Russia - regardless of the taxation regime that the organization applies.

In addition to the listed requirements, the cost of a trip is exempt from personal income tax if the following conditions are simultaneously met:

1. the voucher is not a tourist one (that is, it involves a set of recreational activities);

If all of the above conditions are met, the cost of the voucher purchased by the organization is not subject to personal income tax, regardless of the method of its acquisition and issuance. Thus, a voucher can be awarded to a person as a prize (letter of the Federal Tax Service of Russia dated October 26, 2012 No. ED-3-3/3887).

Attention: subject to the conditions provided for in paragraph 9 of Article 217 of the Tax Code of the Russian Federation, only the cost of the trip itself without commission paid to the selling organization (for example, a travel agency) is not subject to personal income tax (letter of the Ministry of Finance of Russia dated May 13, 2008 No. 03-04-06-01/ 132, Federal Tax Service of Russia dated July 25, 2014 No. BS-4-11/14505). Therefore, if the commission amount is allocated in the documents for the purchase of a voucher, include it in the tax base for personal income tax. Otherwise, the organization may be fined for failure to fulfill the duty of a tax agent (

Staying in a sanatorium or pioneer camp is not cheap. When sending their child on vacation, parents should know that they can reimburse part of the amount they spent on the trip or reimburse it in full.

A certain percentage of the cost of the trip is subsidized by the state. The amount of compensation depends on the family situation and place of work of the applicant. The compensation procedure is established by regional authorities.

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To return part of the money, you need to submit an application for reimbursement of the cost of the trip and the necessary documents to the education department.

The state will reimburse the cost of the trip after receiving the necessary documents.

They can be submitted to the following authorized organizations:

• Department of Education;
• trusteeship department;
• social security;

The compensation scheme consists of three stages:

• purchasing a voucher;
• submission of a package of documents after the child’s arrival from the camp;
• transfer of part of the spent amount to the applicant’s account.

You need to know that some camps sell vouchers, the cost of which has already taken into account compensation, so it will not be possible to reimburse it later.

One of the parents can receive the payment only once a year. The company that paid for the trip is also entitled to compensation.

Payment is subject to 1 shift lasting no more than 21 days for children aged from 6.5 to 15 years. The camp must be located on the territory of the Russian Federation.

To calculate the payment, you need to find out the average cost of a trip in the region. The percentage of compensation is set by the authorities of the constituent entities of the Russian Federation. Usually it is 40-90%; budget employees receive greater compensation than personnel of commercial structures.

The following citizens will be reimbursed in full:

• disabled people of groups I and II;
• persons who have become disabled due to the performance of official tasks;
• veterans of military operations and military service;
• refugees and migrants;
• large families and families whose income per person is below the established minimum;
• parents of a child who was vacationing at the camp on the direction of a doctor.

Reimbursement is determined based on the social settlement price and not the actual cost of the trip.

The most important moments

To receive compensation, parents should familiarize themselves with the regulatory framework on this issue. To do this, you can use information from the website of the education department in the region.

In accordance with PBU 10/99 and Order of the Ministry of Finance No. 33n dated 05/06/99 and the Instructions for using the chart of accounts, the cost of a trip reimbursed by the organization to an employee is included in accounting as other expenses and is reflected in the entry: Dt 91.2 Kt 73.

According to paragraph 9 of Art. 217 of the Tax Code of the Russian Federation, the income of a company employee in the form of the cost of a trip to a health institution reimbursed by the enterprise is not taxed. Moreover, this amount must be paid to the worker from funds received from activities in respect of which the company applies a special tax regime (clause 8 of Article 1, clause 1 of Article 4 of Law No. 216-FZ of July 24, 2007 N 216-FZ) .

Companies using UTII pay contributions to the pension fund (PFR) (clause 4 of article 346 of the Tax Code of the Russian Federation). The object of taxation is all payments to employees working under labor and civil law agreements (Article 10 of the Law on Pension Insurance No. 167-FZ of December 15, 2001; Article 236 of the Tax Code of the Russian Federation).

Reimbursement for the cost of a trip, which is paid upon the employee’s application, does not relate to payment under the agreement, and therefore is not subject to contributions to the Pension Fund. Also, social security contributions for injury insurance are not charged for compensation (clause 16 of the List of non-taxable payments approved by Resolution No. 765 of 07/07/99).

If you have a limited budget, you should find out how much the state will compensate for the trip in order to choose the appropriate option. In the regions of the Russian Federation, the price of a trip is determined differently. If a child is sent on vacation on an expensive trip, parents can count on compensation according to the regulations of the given entity.

The documents required to reimburse travel expenses do not need to be certified by a notary. It is enough to submit the original documents along with copies, and authorized employees will certify them themselves.

Every citizen should know their rights and demand compensation based on the law. The state has introduced a partial refund of expenses for a child’s trip for parents who are unable to pay for their child’s stay in the camp.

The procedure for reimbursement of the cost of camp vouchers is established by regional order. The document is usually approved at the beginning of the year. The publication is based on a regulatory act of a constituent entity of the Russian Federation, for example, a resolution on the organization of children's recreation.

The text of the order should reflect the following points:

• approval of the procedure for paying partial reimbursement of the price of vouchers purchased by parents independently;
• appointment of a responsible government agency;
• posting an order on the website of an authorized body, for example, the department of education;
• bringing the order to the attention of the departments of social protection, education, labor, sports, prefectures, district administrations for posting information on their portals;
• recognition of the order of last year as no longer in force;
• appointment of persons responsible for execution of the order.

Attached to the document is the procedure for payment of compensation. It reflects on what regulatory acts of the subject it was developed and how compensation is determined.

The following data is indicated below:

• a list of documents that residents must provide to receive compensation;
• persons entitled to compensation;
• how and where to apply;
• the procedure for acceptance and consideration of papers by the authorized body;
• actions of officials upon identification of inaccurate or incomplete data;
• the deadline for citizens to receive notification of the payment;
• during what period the funds are transferred;
• grounds for refusal;
• transfer of money to the applicant's account.

Instructions for reimbursement of the cost of a trip to a children's camp

When reimbursing part of the funds spent on paying for a trip to the camp, the following instructions will help:

1. You should find out your rights. According to the law, the parents of the child or his representatives, who paid for it themselves, are entitled to compensation for the costs of a child’s voucher. Companies that spent money on holidays for the children of their workers can also partially return the funds. The amount of compensation is determined by the regional authorities. It depends on the citizen’s place of work and the legal form of the legal entity.
2. Large and single-parent families with low incomes, disabled parents, those unable to work and participants in military operations, and parents whose children are vacationing in a camp for medical reasons are entitled to 100% reimbursement of the money spent.
3. The right to compensation can be exercised by one parent once a year. The shift should last no more than 21 days in a camp under the jurisdiction of the Russian Federation.
4. Preparation of documents. You need to present your passport and a copy, confirm the child’s identity, for children under 14 years old - take a registration certificate. Originals of the listed documents will be required. You must indicate the details of the bank in which the personal account is opened. A return travel voucher must be attached to the papers, indicating that the child is on vacation.
5. Contact the regional education department and write an application for reimbursement and attach the prepared papers to it. The money will be transferred to the applicant’s account within 3 months from the date of receipt of the package of documents.

An applicant may be refused compensation on the following grounds:

• not all papers are presented or they are formatted incorrectly;
• the deadline for submitting documents has expired;
• compensation is issued again in the current year;
• the child is not within the age range;
• have a valid certificate for visiting a health facility;
• The length of the shift or the type of camp does not comply with legal requirements.

Required documents

• application form;
• document confirming payment;
• passport of the parent or representative;
• birth (adoption) document or passport of the child;
• Bank account number;
• a tear-off coupon from the camp indicating the child’s full name, cost of rest, time of stay (original);
• certificate of registration of the offspring (for some constituent entities of the Russian Federation);
• if the child was in a sanatorium-type camp, you need a copy of permission to provide medical services and a referral from a doctor;
• an agreement or certificate from the camp stating what services were provided with the signature of the head and seal (not required in all regions).

In addition to the main list the following is attached:

The above documents must be submitted to the authorized body within a month from the moment the child returns from the camp.

An application for reimbursement of the cost of a trip is as follows:

B (name of authorized organization)

from (full name of the applicant)

______________________
(passport, other ID)
____________________
(address, tel.)

STATEMENT

for cost compensation

to buy tickets to children's camps

I ask you to compensate part of the cost of paying for a trip to __________________ (name and type of camp), which I bought for my son (daughter) _______.

The cost of the trip is ________r.

Period of stay ___________.

I am familiar with the Procedure for providing parents with a refund of part of the amount to pay for a trip to the camps (a). Notified of the deadline for submitting documents and the reasons for refusal to pay compensation.
I agree to the processing of my personal information and that of the child specified in the application for the purpose of providing him with health and recreation services.

Date __________

Signature _______

What is important to know

The amount of compensation varies from region to region. To obtain the necessary information, you need to visit the education department at your place of residence.

Size

Part of the cost of the trip is compensated based on the legislation of the constituent entities of the Russian Federation. The amount of compensation is individual for each region. It depends on factors such as utility rates, food prices, etc.

To calculate compensation, you need to calculate the average price of a trip in your region of residence. The calculation is carried out by the Education Department when accepting papers. For independent calculations, the necessary data can be obtained on the department’s website.

For example, for Voronezh the average cost of a trip is 12,600 rubles, but in fact - 16,000 rubles - 28,000 rubles. The subsidy is paid based on the social cost.

In accordance with the Law of the Voronezh Region on the organization of recreation for children No. 178-03 dated December 29, 2009, state employees are compensated for 80% of costs, i.e. 10,800 rubles, for other workers - 50%, i.e. 6,300 rubles.

In St. Petersburg, the average cost of a trip is 18,000 rubles, state employees receive a refund of 90% of the amount from the state, i.e. 16,200 rubles. Parents pay the difference.

Moscow has its own rules for paying compensation. For all citizens, except beneficiaries, its size is equal to 50% of the social value, but not more than 5,000 rubles.

Adoptive parents who have adopted three or more children will receive a 100% refund, and they will also receive travel expenses in both directions.

Partial or full compensation for the cost of a camp voucher is allowed no more than once a year.

Where to contact

To receive compensation, you need to contact the education department at your place of residence with an application and a package of documents. The money will be transferred within three months.

An organization can receive vouchers to the Social Insurance Fund. To do this, you should submit an application to the fund indicating the name of the camp, its profile, type and duration of treatment.

Social insurance pays for vouchers on the accounts of health institutions within the limits of approved allocations (Law No. 166-FZ of 12/08/03). The FSS receives vouchers from camps using a consignment note and issues them to policyholders (clause 3.4 of the fund’s letter No. 02-18/11-1589 dated March 15, 2004).

There are situations when the expenses of a social insurance organization exceed the amount of charges to the fund. In such cases, the FSS allocates funds to the policyholder to purchase vouchers for children.

To do this, the company must provide the following documents to social insurance:

• statement;
• copies of invoices for payment of contributions;
• certified copies of documents confirming expenses for sick leave, benefits, etc.

The Social Insurance Fund makes a decision on allocating funds to the enterprise within 2 weeks from the date of receipt of the papers. Before this, the fund has the right to conduct a desk or field audit.

Funds are allocated to companies by decision of the head of the fund or his deputy.

Residents of St. Petersburg, in order to purchase a tour at a discounted price, must obtain a certificate, which is presented when paying for their vacation. Documents for this purpose are accepted by multifunctional city centers.

Purchase at the expense of the organization

Employing companies can purchase health vouchers for employees and their family members. The company pays for the trip on its own or the employee purchases it, and the employer reimburses him partially or in full.

Sources of payment for vouchers can be:

• production costs of the organization;
• net profit;
• trade union funds;
• funds from an insurance company with which an agreement on voluntary health insurance has been concluded;
• at the expense of the Social Insurance Fund in terms of injuries.

The purpose of issuing a sanatorium voucher is to improve health, which does not depend on the results of the employee’s work and does not relate to remuneration for work. Purchasing vouchers does not have a compensatory or incentive effect. Therefore, the amounts spent are not included in the insurance premium base.

There is judicial practice according to which, if an employer is obliged under the Collective Agreement to provide vouchers to subordinates, and they are distributed depending on the length of service and work performance of employees, then payments occur within the framework of labor relations and are subject to inclusion in the base for contributions to funds.

According to the manager of the Pension Fund for Moscow and the region, an enterprise is obliged to pay insurance premiums if it compensates for the cost of a trip purchased by an employee independently. If the company itself buys it from a health care institution for family members of the worker, then contributions are not withheld.

According to paragraph 29 of Art. 170 of the Tax Code of the Russian Federation, a company should not take into account the cost of a trip in expenses that reduce the income tax base. Some organizations give bonuses to staff not in money, but in the form of a voucher, then the costs can be attributed to a reduction in the tax base.

In this case, the following conditions must be met:

• such remuneration should be reflected in the local regulations of the enterprise and the employment agreement;
• the worker must submit an application to receive part of his earnings in non-monetary form;
• the bonus should not be more than 20% of the employee’s salary;
• The employer must withhold contributions to the funds from the cost of the vouchers.

If a company returns the cost of a trip from profits, personal income tax is not withheld if the following requirements are met:

• the institution where the vacationer is sent must be a sanatorium-resort or health-improving type and located in the Russian Federation;
• the voucher is purchased for employees;
• a travel document was purchased for a retired former worker.

So, in Russia the state provides material support to citizens. It is expressed in a full or partial refund to the applicant of the cost of a trip to a health facility. This issue is under the responsibility of the Education Department. Each parent has the right to contact the authorized body to obtain the necessary information and submit documents.

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

A health resort voucher is one of the types of strict reporting forms. However, today all sanatoriums have the right to develop and apply their own form of this document. In this case, the form must necessarily contain the following details:

• document name, six-digit number and series;
• name and legal form - for the organization; last name, first name, patronymic - for an individual entrepreneur;
• location of the permanent executive body of the legal entity (in the absence of a permanent executive body of the legal entity - another body or person entitled to act on behalf of the legal entity without a power of attorney);
• taxpayer identification number assigned to the organization (individual entrepreneur) that issued the document;
• type of service;
• cost of the service in monetary terms;
• the amount of payment made in cash and (or) using a payment card;
• date of calculation and preparation of the document;
• position, surname, name and patronymic of the person responsible for the transaction and the correctness of its execution, his personal signature, seal of the organization (individual entrepreneur);
• other details that characterize the specifics of the service provided and with which the organization (individual entrepreneur) has the right to supplement the document.

It should be noted that some categories of citizens have the right to receive a ticket for free. Namely:

• at the expense of the federal budget;
• at the expense of the budget of the constituent entities of the Russian Federation.

The following categories of citizens have the right to receive free vouchers to the sanatorium:

• participants, disabled people and veterans of the Great Patriotic War;
• people awarded the medal "Resident of besieged Leningrad";
• people who worked on the home front during the Great Patriotic War;
• family members of participants, disabled people and veterans of the Great Patriotic War and family members of deceased workers in hospitals and clinics of besieged Leningrad;
• disabled people;
• disabled children.

In addition, vouchers, paid for using compulsory social insurance funds, are provided to Russian citizens, if there are medical indications, to sanatorium and resort organizations. In this case, to obtain a voucher, you need to contact the attending physician of a medical institution at your place of residence. If there are medical indications and there are no contraindications for spa treatment, the doctor will fill out a certificate to receive a voucher

The duration of sanatorium-resort treatment as part of the set of social services provided to citizens in a sanatorium-resort institution is 18 days, for disabled children - 21 days, and for disabled people with diseases and consequences of spinal cord and brain injuries - from 24 to 42 days.

To receive a voucher for sanatorium-resort treatment, you must submit:

• documents confirming the inclusion of a citizen in the appropriate preferential category (certificate, ITU certificate confirming disability, etc.);
• an individual rehabilitation plan for a disabled person, a certificate confirming the right to receive state social assistance in the form of a set of social services (issued at the pension fund department);
• passport.

Within two weeks, the Foundation will inform you about the possibility of providing a sanatorium-resort voucher that corresponds to the declared treatment profile, indicating the date of arrival.

Be sure to check how the voucher form is filled out: full name of the vacationer, name and details of the health resort (sanatorium-resort institution), date of arrival and departure for the voucher, number of people, room category/number of seats in the room.

The voucher must be certified by the signature and seal of the health resort or authorized persons by the health resort (with reference to documents confirming this). If the voucher form is blank or incorrectly filled out, the sanatorium-resort institution has the right to refuse to provide services under this voucher.

» No. 6/2008

Vouchers for recreation and treatment of workers and their families can be provided at the expense of the Federal Social Insurance Fund of Russia, the institution’s own funds, as well as at the expense of funds received as part of targeted funding. For example, the Law of the Moscow Region dated April 22, 2008 No. 51/2008-OZ established the amount of such targeted expenses for the Moscow Region...

The vouchers were paid for using social insurance funds.

When will the costs be reimbursed?

Article 10 of the Federal Law of July 21, 2007 No. 183-FZ provides for reimbursement of costs for paying insured persons the cost of vouchers at the expense of the Federal Social Insurance Fund of Russia. Such vouchers are issued for sanatorium-resort treatment and health improvement for the prevention of diseases. The Fund will also reimburse the cost of vouchers if there is a need for follow-up treatment immediately after inpatient treatment of diseases according to the established lists. They were approved by order of the Ministry of Health and Social Development of Russia dated January 27, 2006 No. 44, as well as by Decree of the Government of the Russian Federation dated April 21, 2001 No. 309.

In addition, the institution can fully or partially pay for travel vouchers for children of insured citizens using social insurance funds (Article 11 of Law No. 183-FZ)*. Payment for vouchers for children of state employees can reach 100 percent of their cost. Moreover, the cost is set by the executive authority of the constituent entity of the Russian Federation. This procedure is determined by Decree of the Government of the Russian Federation of March 5, 2008 No. 148.

What documents are needed?

To receive a voucher at the expense of the Fund, an employee must submit an application and a corresponding certificate to his institution.

The application is made in any form. A certificate for obtaining a voucher must be drawn up in form 070/u-04. It was approved by order of the Russian Ministry of Health dated November 22, 2004 No. 256. Moreover, an employee can only receive it at a medical institution. Do not forget that this document must contain the signatures of the attending physician and the head of the department or the chairman of the medical commission. The certificate is valid for six months.

The representative of the institution submits the application and certificate to the commission or authorized person for social insurance (in institutions with fewer than 100 people). At the same time, we must not forget that a voucher at the expense of the Russian Social Insurance Fund can be provided to an employee no more than once a year. Otherwise, the Fund will not reimburse the costs.

Vouchers were paid for using targeted funding

For individual ministries and departments, as well as in a number of municipalities, in order to provide vouchers, targeted budget funds of one level or another are allocated. For example, for employees (and members of their families) of the Russian Ministry of Defense it is provided to pay the cost of vouchers to sanatorium-resort and health-improving institutions.

Such provision of funds is necessarily regulated by legislative and regulatory acts of the budget level within which the funding is provided. The categories of employees entitled to compensation, the amount of compensated amounts, the procedure for their provision and accounting are also established.

The list of sanatoriums for 2008 has been approved

The list of sanatorium and resort institutions that provide vouchers for sanatorium and resort treatment to citizens entitled to receive state social assistance is annually established by the authorized body. Thus, the list of these institutions for 2008 was established by order of the Ministry of Health and Social Development of Russia dated January 25, 2008 No. 33n.

Vouchers were paid for from the institution’s own funds

If a budgetary institution has funds received from business activities, it has the right to spend them on paying for travel packages for its employees. In this case, you can use the funds remaining after paying income taxes. This possibility must be supported by internal regulations.

The accounting policy and regulations on the accounting service of the institution should reflect the procedure for accounting and reserving part of the profit to finance social expenses.

Reflection in accounting

In accordance with Instruction No. 25n, paid vouchers are recorded in account 201 05 000 “Cash documents”. At the same time, it is necessary to organize the accounting of vouchers as strict reporting forms on the balance sheet - on the account. Remember, if vouchers were received from different sources of funding, you should organize their separate accounting.
Settlements for the purchase and issuance of vouchers are reflected in accordance with KOSGU codes in accounts 302 00 000 “Settlements with suppliers and contractors” and 208 00 000 “Settlements with accountable persons”.

Budget classification codes

Expenses for the purchase of vouchers are reflected by sub-items:

— 213 “Accruals for wage payments” (costs from the funds of the Federal Social Insurance Fund of Russia);
— 212 “Other payments”, 262 “Benefits for social assistance to the population” (costs from targeted funds of the federal, regional and local budgets);
— 290 “Other expenses” (costs from income-generating activities).

Let's look at specific operations:

“Reducing accounts receivable of reporting persons for accruals for wages”

	Debit	Credit
The vouchers to the supplier were paid for at the expense of the Federal Social Insurance Fund of Russia
Vouchers have been received at the institution's cash desk*	"Receipts of cash documents"
Vouchers were issued from the cash desk to an accountable person	“Increase in accounts receivable of reporting persons for accruals for wages”	"Disposals of monetary documents"
The cost of a trip to an employee is taken into account	“Reducing accounts payable for the unified social tax and insurance contributions for compulsory pension insurance in the Russian Federation”	“Increase in accounts payable for wage accruals”
The cost of the trip was written off on the basis of a tear-off coupon	“Reducing accounts payable for wages and salaries”
The cost of the vouchers was reimbursed from the funds of the Federal Social Insurance Fund of Russia	“Calculations for payments from the budget with bodies organizing the execution of budgets, for accruals for wages”	Increase in accounts payable for the unified social tax and insurance contributions for compulsory pension insurance in the Russian Federation"

Additionally, we note that vouchers received free of charge from the Federal Social Insurance Fund of Russia, public, trade union and other organizations should be reflected on the balance sheet - in account 08 “Unpaid vouchers”. After all, the institution itself does not bear the costs of acquiring them. But the procedure for storing such vouchers is similar to the general procedure for vouchers purchased for a fee.

Note: a document confirming a person’s stay in a sanatorium-resort institution is a tear-off voucher.

Analytical accounting of vouchers is carried out by type, quantity and nominal value in Cards of quantitative and total accounting of material assets. Vouchers should be kept at the institution’s cash desk, and receipt and issue should be documented with receipt and expenditure cash orders. Please note that in the case under consideration, data on them is entered into the register of cash documents separately from cash transactions.

Taxation procedure

The cost of a trip for an employee (or members of his family), as well as for children under 16 years of age, to Russian sanatorium-resort and health-improving institutions is not subject to personal income tax in certain cases. In particular, if the institution purchases such a voucher at the expense of net profit or pays for it at the expense of social insurance funds (clause 9 of Article 217 of the Tax Code of the Russian Federation).

The cost of a trip paid from net profit and funds from the Federal Social Insurance Fund of Russia is not recognized as subject to UST taxation (clause 3 of Article 236 of the Tax Code of the Russian Federation). In addition, in this case, compulsory pension insurance should not be charged either. Indeed, in accordance with paragraph 2 of Article 10 of the Federal Law of December 15, 2001 No. 167-FZ, insurance premiums are calculated from the same base as the Unified Social Tax.

But the cost of vouchers purchased using earmarked funds should be included in the calculation of the unified social tax and insurance contributions to the Pension Fund (unless otherwise provided by regional or local legislation).

In rare cases, the doctor may prescribe a special examination based on the diagnosis. For girls, you may need a certificate from a gynecologist. Sanatorium-resort card - validity period Another important nuance that should not be forgotten is that the sanatorium-resort card is valid for only two months. Do not delay the medical examination and take into account the factors that may interfere with you, i.e. you need to go for the coveted form no earlier than a couple of months in advance. The deadline for obtaining a certificate is 10 days before the trip, otherwise you risk being left at home. There is also a quick way to make a document, but it is better not to risk it and go through the examination yourself. Don't lose the return coupon you receive. It must be attached to the outpatient card. Sanatorium-resort card - sample How to get a sanatorium-resort card is clear.

Blanker.ru

The “Epicrisis” item indicates information about the treatment received by the patient in a sanatorium-resort organization and his condition at the time of discharge based on the data of the sanatorium book, medical documentation and the objective condition of the patient. The items “Treatment results”, “Presence of exacerbations that required cancellation of procedures” and “Recommendations for further treatment” are filled out based on the data specified in the “Epicrisis” item.
The return coupon is certified by the signatures of the attending physician, the chief physician and the round seal of the sanatorium-resort organization. (name of medical organization) (address, telephone) ^ Registration documentation Form No. 070/u Approved by order of the Ministry of Health and Social Development of Russia dated 20

Sanatorium-resort voucher

Attention

Documents identifying a stateless person in the Russian Federation are: a document issued by a foreign state and recognized in accordance with an international treaty of the Russian Federation as an identification document of a stateless person; temporary residence permit; resident card; other documents provided for by federal law or recognized in accordance with an international treaty of the Russian Federation as documents proving the identity of a stateless person<1. <1 Статья 10 Федерального закона от 25.07.2002 N 115-ФЗ «О правовом положении иностранных граждан в Российской Федерации» (Собрание законодательства Российской Федерации, 2002, N 30, ст. 3032). 4.2. Пункты 6 — 13, выделенные серым цветом, заполняются только на граждан, имеющих право на получение набора социальных услуг.

Sanatorium-resort card

Info

Duration of treatment from » » to » » Paid and provided services: accommodation; dietary meals; spa treatment, resort and leisure services Cost of the trip RUB amount in words Seller: M.P. I agree (disagree) with the list of costs of services provided. Recipient: Disagreements regarding the cost of services provided are indicated on the back of this tear-off coupon, signed by the buyer and an official of the organization, certified by a seal. ACCOMMODATION Voucher N SERIES from » » to » »

FULL NAME. person served (for two persons) Building Room Coupon issued to M.P., signature FOOD Voucher Voucher N SERIES from » » city to » » city Full name person served (for two persons) Table Coupon issued to M.P., signature TREATMENT Voucher Voucher N SERIES from » » to » » .
FULL NAME.

The procedure for filling out registration form n 072/у “sanatorium and resort card”

Sanatorium-resort voucher

• taxpayer identification number assigned to the organization (individual entrepreneur) that issued the document;
• type of service;
• cost of the service in monetary terms;
• the amount of payment made in cash and (or) using a payment card;
• date of calculation and preparation of the document;
• position, surname, name and patronymic of the person responsible for the transaction and the correctness of its execution, his personal signature, seal of the organization (individual entrepreneur);
• other details that characterize the specifics of the service provided and with which the organization (individual entrepreneur) has the right to supplement the document.

It should be noted that some categories of citizens have the right to receive a ticket for free.

Sanatorium and resort services: documentation and budget accounting

A list of categories of citizens entitled to receive a set of social services, indicating the codes, is given on the back of the certificate for obtaining a voucher. The specified item is filled in by placing zeros before the first significant digit. Example: if a citizen who has the right to receive a set of social services belongs to the second category, “002” is entered in the “Benefit Code” item. In the paragraph “Document certifying the right to receive a set of social services,” an entry is made according to the details of the submitted document (number, series, date).

In the paragraph “Insurance number of an individual personal account (SNILS)” the insurance number of an individual personal account # is indicated on the document certifying the right to receive a set of social services. The “Accompaniment” item is filled in if the patient is a citizen with a third-degree disability in the ability to work.

This method is faster and quieter, but, alas, more expensive. Here you have to choose according to your possibilities. In any case, the research results must be collected and presented to the therapist to obtain a conclusion.

Important

Sanatorium-resort card for children For the purpose of general health promotion, children are often sent to sanatoriums. A voucher for a child can be issued on the recommendation of a local therapist in the presence of chronic diseases.

The main thing is that the disease is not in an acute stage at the time of the trip, and that the diagnosis is accurate. If a minor who is registered goes on vacation, a sanatorium-resort card for children is filled out by a specific specialist.

The list of studies needed to obtain a conclusion for children is similar to what you read above for adults. True, sometimes scrapings for enterobiasis and related types of research are additionally prescribed.

Namely:

• at the expense of the federal budget;
• at the expense of the budget of the constituent entities of the Russian Federation.

The following categories of citizens have the right to receive free vouchers to the sanatorium:

• participants, disabled people and veterans of the Great Patriotic War;
• people awarded the medal “Resident of besieged Leningrad”;
• people who worked on the home front during the Great Patriotic War;
• family members of participants, disabled people and veterans of the Great Patriotic War and family members of deceased workers in hospitals and clinics of besieged Leningrad;
• disabled people;
• disabled children.

In addition, vouchers, paid for using compulsory social insurance funds, are provided to Russian citizens, if there are medical indications, to sanatorium and resort organizations.

Filling out a sanatorium-resort voucher sample

SANATORIUM - RESORT Voucher N SERIES Sanatorium - resort organization (institution) name for the treatment of an adult (with a child), a child, underlineAddress, tel. / fax, OKPO code, license N Profile of the sanatorium-resort organization (indications for treatment are indicated on the back) Recipient (buyer) last name, first name, patronymic Last name, first name of the child Duration of treatment: from » » to » » Tour cost: rub. amount in words Date sales: » » g. Seller signature decoding signature M.P. Route: city, railway station (airport), transport means of residence organization location TEAR-OFF Voucher SANATORIUM - RESORT TRAVEL N SERIES Sanatorium - resort organization (institution) Recipient Full name.