Tip 1: How to insure workers
During the conclusion of the insurance contractemployees issued a list of documents: a contract of insurance, a insured persons and other applications at the discretion of the company or the insurance company. Each insured employee shall be issued an insurance policy. In the list of insured persons also can include part-time employees, family members and employees of the contractor.
The organization has the ability to reduce the profit tax in the amount of insurance premiums for several types of prisoners in insurance contracts in favor of employees. These forms include: voluntary medical insurance, long term life insurance, private pensions and insurance in case of disability or death.
If the insured employee is dismissed, and the insurance coverage was obtained during the performance of employment duties, then the contract shall be terminated automatically. The employer must send a notification letter to the insurance company in a fixed term contract, where the names of the dismissed employees and the termination date.
In the case of hiring new people, you must provide all the information on them according to the contract. But if the number of insured persons increased, it is necessary to issue a supplementary agreement to an existing contract or sign a new contract.
The premiums under the contract of voluntary insurance in case of disability or death may be taken into account at the time of calculating taxable profits. However, such contracts provide for insurance only in connection with the performance of employee job duties. There was an established norm of expenses under the contract of insurance, per employee insurance contributions cannot be higher than 10 thousand rubles per year.
Contributions for health insurance are taken into account while calculating the profits for this contract shall be for a period of not less than 1 year. According to the contract the insurance company is obliged to pay all medical expenses of employees, and in some cases, compensation of the caused harm to health and life of family members.
When it comes to insurance organization refers to the conclusion of insurance contracts of its employees as the most valuable component of the business. Most organizations insure their employees on a voluntary basis. To refuse insurance can be, but there are industries where insurance is one of the prerequisites. As a rule, all the company's costs for insurance for employees are included in the cost of labor.
- - conclusion of an insurance contract;
- - a list of employees.
Complete list of documents for conclusion of a contract of insurance:- the insurance agreement - Annex to the agreement, which compiled a list of insured employees - other applications on request of the insurance company or companies.Each insured employee shall receive an insurance policy. In addition to full-time employees of the company, the list may include employees who work part-time, their family members and employees of the company that is a contractor.
Reduce income taxes through insurance employees: all insurance premiums for some contracts in favor of employees are not subject to tax in the amount of insurance payments. Such beneficial for the owner of the company agreements include voluntary medical insurance, private pensions, long-term life insurance, insurance in case of death or disability.
If the employee with whom the contract was made, leaves the organization, and the insurance was concluded only at the time of work in the company, you automatically terminates the contract. You sent a notification letter to the company which concluded the contract of insurance, and indicate the list of the dismissed workers and the date of termination of the employment relationship.
If adopted inan organization new employees make agreements with them insurance, as with former employees of the company. If insured employees becomes more than insurance, you sign a new agreement or enter into supplementary agreement to the existing.
The cost of insurance for employees shall not exceed 10 thousand rubles per year. Insurance contributions for health insurance in case of disability or death into account during the counting of profits, so the insurance contract must be concluded for a period not less than one year.
When drawing up a list of employees who need to insure, specify not only the last name, first name, patronymic and year of birth, but also insurance rates.