Tip 1: How to insure workers
During the conclusion of the insurance contractworkers A whole list of documents is issued: an insurance contract, an application with a list of insured persons and other applications at the discretion of the enterprise or the insurance company. Every insured employee must be issued an insurance policy. The list of insured persons can also include part-time employees, family members and employees of the contracting firm.
The organization has the opportunity to reduce the income tax in the amount of insurance premiums for several types of insurance contracts concluded in favor of employees. These types include: voluntary medical insurance, long-term life insurance, non-state retirement insurance and insurance in case of disability or death.
If the insured employee leaves, and the insurance contract was concluded at the time of the performance of his duties, then the contract is terminated automatically. The employer is obliged to send a notification letter to the insurance company within the period specified in the contract, which indicates the names of the dismissed employees and the date of dismissal.
In the case of hiring new people, you must provide all the information about them in accordance with the concluded agreement. But if the number of insured persons has increased, it is necessary to issue an additional agreement to the existing agreement, or to conclude a new agreement.
Insurance premiums under a voluntary insurance contract in the event of disability or death can be taken into account at the time of calculating taxable income. However, such contracts provide for insurance only in connection with the performance of employee duties. There is an established norm of costs under an insurance contract; per employee insurance premiums cannot exceed 10 thousand rubles per year.
Contributions for health insurance are taken into account during the calculation of profits, for this contract must 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 of the organization, and in some cases compensation for damage to the health and lives of family members of an employee.
When it comes to insuring an organization, it implies entering into insurance contracts for its employees as the most valuable component of a business. Most organizations insure their employees on a voluntary basis. It is possible to refuse insurance, but there are industries where insurance is a prerequisite. As a rule, all expenses of an enterprise for insurance of employees are included in labor costs.
- - conclusion of an insurance contract;
- - list of employees.
Issue a list of documents for concluding an insurance contract: - an insurance contract, - an appendix to the contract in which the list of insured employees is drawn up, - other applications at will of the insurance company or enterprise. An insurance policy is issued to each insured employee. In addition to full-time employees of the company, the list may include part-time employees, members of their families, and employees of a firm that is a contractor.
Reduce income taxes with the help of employee insurance: all insurance premiums for some contracts in favor of employees are not taxed in the amount of insurance premiums. Such beneficial contracts for the owner of the company include voluntary medical insurance, non-state retirement insurance, long-term life insurance, insurance in case of death or disability.
If the employee with whom the contract was concluded, leaves the organization, and insurance was concluded only for the period of work in this company, then you automatically terminate the contract. You send a notification letter to the company with which you entered into the insurance contract, and indicate the list of dismissed employees and the date of termination of the employment relationship.
If accepted inorganization new employees enter into insurance contracts with them, as with previous employees of the company. If the insured employees become more than under the insurance contract, then sign a new contract or enter into an additional agreement to the existing one.
The cost of insurance employees should not exceed 10 thousand rubles a year. Insurance contributions for health insurance, in case of disability or death are taken into account during the calculation of profits, therefore, the insurance contract must be concluded for a period of at least 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.