Most organizations prefer to insure their employees. Insurance is an absolutely voluntary procedure and if the employee does not have a desire to insure, he may well refuse, unless the company's activities are related to an industry where insurance is a prerequisite. All expenses of the company on insurance are included in the amount of labor costs.
Necessary
Conclusion of an agreement with an insurance company, a list of employees
Instructions
Step 1
During the conclusion of an insurance contract for employees, a whole list of documents is drawn up: an insurance contract, an attachment with a list of insured persons and other attachments at the discretion of the enterprise or the insurance company. Every insured employee must be issued with an insurance policy. Part-time employees, family members and employees of the contractor can also be included in the list of insured persons.
Step 2
The organization has the opportunity to reduce income tax in the amount of insurance premiums for several types of concluded insurance contracts in favor of employees. These include: voluntary health insurance, long-term life insurance, non-government retirement insurance, and disability or death insurance.
Step 3
If the insured employee leaves, and the insurance contract was concluded for the duration of his job, then the contract is terminated automatically. The employer is obliged to send a notification letter to the insurance company within the time period established by the contract, which indicates the names of the dismissed employees and the date of dismissal.
Step 4
In the case of hiring new people, you must provide all the information about them in accordance with the concluded contract. But if the number of insured persons has increased, it is necessary to draw up an additional agreement to the existing agreement, or conclude a new agreement.
Step 5
Insurance premiums under a voluntary disability or death insurance contract may be recognized when taxable profit is calculated. However, such contracts provide for insurance only in connection with the performance of the employee's work duties. There is a set rate of costs under an insurance contract, insurance premiums for one employee cannot be higher than 10 thousand rubles per year.
Step 6
Health insurance premiums are taken into account when calculating profits, for this, the contract must be concluded for a period of at least 1 year. According to the contract, the insurance company is obliged to pay all medical expenses of the employees of the organization, and in some cases, compensation for the harm caused to the health and life of the employee's family members.
