Reimbursement of expenses for medical examination. How to reimburse an employee for medical examination costs. Who provides reimbursement of expenses for medical examination - who should pay for it according to the Labor Code of the Russian Federation

Employees, performing certain types of work , undergo mandatory medical examinations at the expense of the organization. At the time of passing medical examinations, they retain their average earnings (Article 185 of the Labor Code of the Russian Federation).

The procedure for carrying out mandatory medical examinations is given in Appendix 3 to the order of the Ministry of Health and Social Development of Russia dated April 12, 2011 No. 302n.

Types of compulsory medical examinations

All mandatory medical examinations are divided into three types:

• preliminary (carried out during employment);

• periodic (carried out during the entire period of the employee's work in the organization);

• extraordinary (carried out at the request of employees in accordance with a medical report).

This classification is provided for by the provisions of Part 1 of Article 213 of the Labor Code of the Russian Federation.

Organization of medical examination

An organization can organize a mandatory medical examination:

• in a licensed medical institution under an agreement with him;

• in our own licensed first-aid post.

This follows from the provisions of paragraph 46 of part 1 of article 12 of the Law of May 4, 2011 No. 99-FZ, paragraph 4 of the Procedure approved by order of the Ministry of Health and Social Development of Russia dated April 12, 2011 No. 302n.

Accounting

Accounting for the costs of medical examinations depends on the sources from which they are paid:

• at the expense of the organization;

The costs of compulsory medical examinations carried out at the expense of the organization, refer to the costs of ordinary activities (paragraphs 5, 7 of PBU 10/99).

If the medical examination is carried out in your own first-aid post, write off the costs by postings:

Debit 26 (44) Credit 02 (10, 70, 68, 69 ...)

- reflects the costs of maintaining the first-aid post (medicines, salaries of medical staff).

If the medical examination is carried out under an agreement with a medical institution, register the cost of the services provided by wiring:

Debit 26 (44) Credit 76

- reflects the costs of the mandatory medical examination.

If the employee underwent a medical examination at his own expense, and the organization reimburses him for expenses, reflect the accrual of compensation by posting:

Debit 26 (44) Credit 73

- compensation for the costs of passing the mandatory medical examination has been charged.

Personal income tax and insurance premiums

Regardless of which taxation system is used by the organization, the amount of compensation for the costs of undergoing a mandatory medical examination is not subject to:

• Personal income tax (clause 3 of Art. 217 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated September 8, 2014 No. 03-03-06 / 1/44840);

• contributions to compulsory pension (social, medical) insurance (clause 2, part 1 of article 9 of the Law of July 24, 2009 No. 212-FZ);

• contributions for insurance against accidents and occupational diseases (subparagraph 2 of paragraph 1 of article 20.2 of the Law of July 24, 1998, No. 125-FZ).

Situation: is it necessary to withhold personal income tax from the payment of employees' travel to the places of medical examinations and accommodation in these places? Medical institutions in which medical examinations are carried out are geographically remote from the employer's location.

The answer to this question depends on whether these medical examinations are mandatory in accordance with the Labor Code of the Russian Federation or not.

Mandatory preliminary (upon admission to work) and periodic medical examinations must be passed by employees who are engaged in:

• on hard work;

• at work with harmful or hazardous working conditions (including underground);

• at work related to traffic;

• in the food industry, catering and trade;

• in the maintenance of water supply facilities;

• in treatment-and-prophylactic and children's institutions.

These medical examinations (examinations) are carried out at the expense of the employer.

Such rules are established in article 213 of the Labor Code of the Russian Federation.

If a medical institutions, in which mandatory medical examinations are carried out, are located far from the location of the organization, then it pays employees for travel to the destination and accommodation for the time of the examination. The amount of such payment cannot be considered an economic benefit (income) of an employee, since passing a medical examination is the responsibility of each employee (Article 213 of the Labor Code of the Russian Federation, Article 41 of the Tax Code of the Russian Federation). Consequently, if the organization pays for employees travel to the place of mandatory medical examinations and accommodation at the place of their conduct, then such amounts are not subject to personal income tax.

Similar clarifications are contained in the letter of the Ministry of Finance of Russia dated September 8, 2011 No. 03-04-06 / 6-211.

However, if a medical examination is not provided for by Article 213 of the Labor Code of the Russian Federation, then the payment to an employee of travel to the place of such a medical examination and residence at the place of its conduct is recognized as the employee's income received in kind. The amounts of such payment are subject to personal income tax (Article 211 of the Tax Code of the Russian Federation).

This conclusion is contained in the letter of the Ministry of Finance of Russia dated December 20, 2011 No. 03-04-06 / 6-349.

The procedure for calculating the remaining taxes depends on the taxation system used by the organization.

OSNO

The reflection of the costs of medical examinations in the calculation of income tax depends on the sources from which they were paid:

• at the expense of the organization;

• at the expense of contributions for insurance against accidents and occupational diseases (if such a possibility is provided for by the rules for spending insurance premiums approved by the Ministry of Health and Social Development of Russia for the current year).

When calculating income tax, the costs of conducting mandatory medical examinations at the expense of the organization are included in other expenses (subparagraph 7, clause 1 of article 264 of the Tax Code of the Russian Federation). The legitimacy of this approach is confirmed by the letters of the Ministry of Finance of Russia dated September 8, 2014 No. 03-03-06 / 1/44840, dated March 31, 2011 No. 03-03-06 / 1/196.

An example of the reflection in accounting and in taxation of expenses for a mandatory preliminary medical examination at the expense of the organization. Organization applies common system taxation

In January, under an agreement with the regional polyclinic, Master Production Company LLC carried out a medical examination of employees engaged in the production of metallurgical agglomerates. The cost of a medical examination is 300,000 rubles. (without VAT). Profit tax "Master" is charged monthly, when calculating it uses the accrual method.

The following entries were made in the organization's accounting:

Debit 26 Credit 76
- 300,000 rubles. - reflects the cost of medical examination of employees;

Debit 76 Credit 51
- 300,000 rubles. - paid for medical examination of employees.

When calculating income tax for January, the organization's accountant included 300,000 rubles in other expenses.

Situation: when calculating income tax, it is possible to take into account compensation for the costs of compulsory medical examination when hiring drivers? Compensation is paid to the employee at the end of the probationary period.

The answer is yes you can.

Employees engaged in work related to traffic are required to pass preliminary medical examinations (Articles 213 and 328 of the Labor Code of the Russian Federation). The cost of reimbursing the cost of self-paid medical examinations upon employment reduces taxable profits. The basis is subparagraph 7 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation. At the same time, employees must document the expenses incurred by them for the medical examination.

A similar point of view is stated in the letter of the Ministry of Finance of Russia dated November 21, 2008 No. 03-03-06 / 4/84.

Situation: is it possible, when calculating income tax, to take into account the costs of maintaining a medical center (health center) located on the territory of the organization?

It is possible, but with the simultaneous observance of two conditions:

• the need for a first-aid post should be dictated by legal requirements. Such a need arises, for example, if a first-aid post is needed to provide first (pre-medical) aid at enterprises with harmful and hazardous working conditions;

• the first-aid post should be part of the organization itself (that is, it should not be a structural unit of another enterprise, for example, a medical institution).

If all of the above conditions are met, the organization has the right to take into account the costs of maintaining a medical center (health center) as part of other expenses (subclause 7 of clause 1 of article 264, clause 1 of article 252 of the Tax Code of the Russian Federation).

A similar point of view is set out in the letters of the Ministry of Finance of Russia dated April 15, 2010 No. 03-03-06 / 1/269, dated March 4, 2010 No. 03-03-06 / 1/109, dated April 18, 2006 No. 03 -03-04 / 1/356, dated June 21, 2005 No. 03-03-04 / 1/20, dated July 9, 2004 No. 03-03-05 / 1/69. This approach is confirmed by arbitration practice (see, for example, Resolutions of the Federal Antimonopoly Service of the Moscow District of November 26, 2009 No. KA-A40 / 12347-09, of the Central District of October 8, 2009 No. A23-3030 / 08A-14-189).

In other cases, for example, if an organization conducts medical examinations of employees in a created medical center on its own initiative and (or) it is a structural unit of another organization, the costs of maintaining such a medical center cannot be taken into account (clause 29 of Article 270 of the Tax Code of the Russian Federation).

Advice: there are arguments that allow us to take into account the costs of maintaining a first-aid post even in cases where the need for it is not related to the requirements of the law.

Subparagraph 7 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation does not link the maintenance of a medical center on the territory of an organization with the presence in its activities harmful conditions, factors suggesting mandatory medical examinations, or with the requirement of legislation on the provision of first (pre-medical) aid.

Therefore, if the costs of maintaining the first-aid post economically sound and documented , they can be taken into account when calculating income tax (clause 1 of article 252 of the Tax Code of the Russian Federation). Even if the organization is not obliged to maintain a first-aid post and conduct medical examinations of its employees.

IN arbitration practice there are examples judgmentswhich contain similar conclusions (see, for example, resolutions of the Federal Antimonopoly Service of the Moscow District of July 19, 2007 No. KA-A40 / 6818-07, of the Central District of November 9, 2006 No. A08-11753 / 05-25 and of the Volga District dated September 5, 2006 No. A12-2078 / 2006-C29).

However, in this case, the cost of maintaining the first-aid post must be additionally justified.

First, it should be confirmed that the presence of a medical center in the organization is really necessary for staff for medical reasons. For example, for employees who constantly work on computers, medical examinations are recommended by paragraph 13.1 of Article 13 of Resolution No. 118 of June 3, 2003, which enacts SanPiN 2.2.2 / 2.4.1340-03.

Secondly, it is necessary that the created first-aid post be equipped and operated under the supervision of a qualified specialist. For example, a medical worker (full-time or part-time).

If the first-aid post provides medical services not only to employees, but also to other citizens, keep records of income and expenses for such a unit separately (Article 275.1 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated September 2, 2010 No. ШС-37-3 / 10421). In this case, the first-aid post can be recognized as a serving farm. At the same time, the right to take into account the costs of maintaining a medical center as part of expenses from the activities of service industries and farms does not depend on the organization's obligation to conduct medical examinations.

Situation: is it possible to take into account the costs of conducting a preliminary medical examination when calculating income tax, if after it it turned out that a citizen cannot be hired for health reasons?

The answer is yes you can.

The organization is obliged to ensure that mandatory preliminary medical examinations are carried out at its own expense when an employee is hired. If the applicant for employment independently paid for the medical examination, then regardless of the results, the organization is obliged to reimburse him for the costs incurred. At the same time, the obligation to conduct medical examinations is not made dependent on the fact of the employee's further employment. This procedure follows from paragraph 12 of part 2 of article 212 of the Labor Code of the Russian Federation.

Since preliminary medical examinations are not carried out on the initiative of the organization, but in accordance with the requirements of the Labor Code of the Russian Federation, the costs of their conduct must be qualified as expenses for ensuring normal working conditions (subclause 7, clause 1 of article 264 of the Tax Code of the Russian Federation).

Similar clarifications are contained in the letters of the Ministry of Finance of Russia dated September 8, 2014 No. 03-03-06 / 1/44840 and dated October 6, 2009 No. 03-03-06 / 1/648.

Situation: is it possible to take into account the organization's expenses for vaccination (preventive vaccinations) of employees when calculating income tax?

The answer is yes you can.

When calculating income tax, the costs of vaccinating employees can be included in other expenses (subparagraph 49, paragraph 1 of article 264 of the Tax Code of the Russian Federation). But for this, one condition must be observed - by vaccinating employees, the organization fulfills the obligations assigned to it by law. That is, such vaccination should be mandatory. This conclusion was made by the Ministry of Finance of Russia in a letter dated June 1, 2007 No. 03-03-06 / 1/357.

The need to carry out preventive measures at enterprises is evidenced by Article 11 of the Law of March 30, 1999 No. 52-FZ. As well as the sanitary and epidemiological rules SP 3.12.3117-13 "Prevention of influenza and other acute respiratory viral infections", approved by the decree of the Chief State Sanitary Doctor of the Russian Federation of November 18, 2013 No. 63.

In addition, the Rospotrebnadzor also spoke about the importance of vaccination of employees in its resolution of September 1, 2004 No. 1 (adopted jointly with the Chief State Sanitary Doctor). In this document, heads of organizations are recommended to allocate funds for the purchase of influenza vaccines.

The arbitration practice also confirms the legitimacy of including the costs of vaccinating employees in expenses when calculating income tax. However, the courts give different reasons for accounting for such expenses:

An organization that vaccinates employees against influenza according to a prescription received from a state sanitary and epidemiological authority has the right to include the costs of vaccination in other expenses under subparagraph 49 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation. The specified order of the Sanitary and Epidemiological Supervision Authority (see, for example, the resolution of the Federal Antimonopoly Service of the North-West District of February 27, 2006 No. A56-29688 / 2005) will serve as evidence of the justification of the costs and the connection with activities aimed at generating income;

The costs of vaccinating employees can be taken into account as part of other expenses under subparagraph 7 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation. That is, as expenses for ensuring normal working conditions (see, for example, resolutions of the Federal Antimonopoly Service of the Moscow District of July 18, 2007 No. KA-A40 / 5665-07, of the North-Western District of December 1, 2008 No. A21-7038 / 2007 );

- the costs of vaccination of employees can be included in the composition of labor costs (clause 25 of article 255 of the Tax Code of the Russian Federation). At the same time, the courts recognized the validity of such costs as incurred on the basis of an employment (collective) agreement (see, for example, the resolution of the FAS of the Volga District of October 24, 2006 No. A65-6040 / 2005-CA2-8, of the North-West District of December 1 2008 No. A21-7038 / 2007).

STS

The tax base of simplified organizations that pay income tax, the costs associated with compulsory medical examinations, will not be reduced (clause 1 of article 346.18 of the Tax Code of the Russian Federation).

If an organization pays a single tax on the difference between income and expenses, then the reflection of the costs of medical examinations in the calculation of the single tax depends on the sources from which they were paid:

• at the expense of the organization;

• from contributions for insurance against accidents and occupational diseases (if such a possibility is provided for by the rules for spending insurance premiums approved by the Ministry of Health and Social Development of Russia for the current year).

When calculating the single tax, the costs of compulsory medical examinations at the expense of the organization should be included in the composition of material costs (subparagraph 5 of paragraph 1, paragraph 2 of article 346.16, subparagraph 6 of paragraph 1 of article 254 of the Tax Code of the Russian Federation). Similar conclusions follow from the letter of the Ministry of Finance of Russia dated February 24, 2014 No. 03-11-11 / 7618.

Situation: can the service provider catering, take into account the cost of medical examinations of employees? The organization applies a simplified tax system, pays a single tax on the difference between income and expenses.

The answer is yes, it can.

Simplified organizations that pay a single tax on the difference between income and expenses have the right to reduce the taxable base by the amount of material costs (subparagraph 5 of paragraph 1 346.16 of the Tax Code of the Russian Federation). These costs are accounted for in accordance with article 254 of the Tax Code of the Russian Federation (clause 2 of article 346.16 of the Tax Code of the Russian Federation).

Material costs include the cost of paying for the services of third-party organizations, including monitoring compliance with the established technological processes and by maintenance fixed assets (subclause 6 of clause 1 of article 254 of the Tax Code of the Russian Federation). Production control includes, among other things, the organization of medical examinations officials and employees of organizations whose activities are related to the production, storage, transportation and sale of food products and drinking water (Clause 2.4 of the Sanitary Rules approved by the Chief State Sanitary Doctor of the Russian Federation on July 10, 2001).

Thus, for organizations that provide catering services, medical examinations of employees are mandatory (Article 213 of the Labor Code of the Russian Federation). Consider the costs of their implementation when calculating the single tax as part of material costs.

UTII

The object of taxation of UTII is imputed income (clause 1 of article 346.29 of the Tax Code of the Russian Federation). Therefore, the cost of compulsory medical examinations does not affect the calculation of the tax base.

Combining OSNO and UTII

Expenses related to the activities of the organization on UTII are not taken into account when calculating income tax (clause 9 of article 274, clause 7 of article 346.26 of the Tax Code of the Russian Federation). Therefore, the costs (reimbursement of expenses) for the passage of a mandatory medical examination by employees who are simultaneously employed in activities taxed by UTII and in activities in the general taxation system,need to distribute .

The costs (reimbursement of expenses) for the compulsory medical examination by employees engaged in only one type of activity do not need to be allocated.

An example of the distribution of expenses for a mandatory medical examination at the expense of the organization. The organization applies the general taxation system and pays UTII

LLC "Trading Firm" Hermes "sells foodstuffs Wholesale and Retail. For wholesale transactions, the organization applies a general taxation system. Retail trade was transferred to UTII.

Hermes pays income tax on a monthly basis.

The organization's accounting policy says that general business expenses are distributed in proportion to income for each month of the reporting (tax) period.

Amounts of income received by "Hermes" from different types activities in May are:

• wholesale trade (excluding VAT) - RUB 10,500,000;
• by retail - 6,000,000 rubles.

The organization had no other income.

In May N.I. Korovin (engaged in two types of activities) was sent to the clinic for a mandatory periodic medical examination. The cost of a medical examination under the contract is 12,000 rubles. (without VAT).

To distribute this amount among the expenses for different types activity, the accountant "Hermes" compared the income from the wholesale trade with the total income of the organization.

Share of income from wholesale trade in total income for May is:
RUB 10,500,000 : (10,500,000 rubles + 6,000,000 rubles) \u003d 0.636.

The amount of expenses for conducting a medical examination, which can be taken into account when calculating income tax for May, is equal to:

RUB 12,000 × 0.636 \u003d 7632 rubles.

The accountant took this amount into account when calculating income tax for January-May.

The amount of expenses for conducting a medical examination, which relates to the activities of an organization taxed with UTII, is:
RUB 12,000 - 7632 rubles. \u003d 4368 RUB

Current legislative acts prescribe to undergo primary and planned medical commissions in urgently as well as those applying for vacancies from the following groups:

• citizens who have not reached the age of majority;
• health center personnel;
• persons working in medicine;
• beauty industry personnel (beauticians, hairdressers, nail technicians);
• laundry staff;
• personnel of educational and preschool organizations;
• workers of food production and catering establishments;
• persons performing work duties in conditions of special risk or engaged in hazardous work;
• citizens working on a rotational basis;
• judges;
• athletes;
• employees of customs services, police, departmental and non-departmental security.

Complete list of areas labor activity, specialties and positions subject to immediate primary and planned preventive examinations, presented in by order of the Ministry of Health and Social Development of the Russian Federation of 12.04.2011 No. 302n. In some circumstances, the supervisor may, at his sole discretion, have an initial physical examination.

The employer has the right refuse a candidate for a job in cases where, he is categorically does not want pass the obligatory primary medical examination or medical examination passed, however, the applicant for the vacancy was diagnosed disease, legally incompatible with the implementation of this type of labor activity.

Who pays

The question: should the employer pay for a medical examination when applying for a job, can be answered based on some articles of the Labor Code of the Russian Federation.

Art. and 213 of the Labor Code of the Russian Federation provide for the obligation of the employer to organize at the expense of own funds and funds of the organization passing:

• applicants for the vacancy of urgent primary medical examinations;
• employees of the enterprise, during the period of their work, scheduled medical examinations;
• employees of the enterprise, with the same condition, unscheduled diagnostic examinations on their initiative, with the preservation of their workplace and average salary for the period of the examination.

The listed provisions can and should be observed only on condition that the field of work, specialty, position of applicants / employees are on the list established by order No. 302n.

Article 213. Medical examinations of certain categories of workers
Workers engaged in work with harmful and (or) hazardous working conditions (including underground works), as well as at work related to traffic, they undergo mandatory preliminary (upon admission to work) and periodic (for persons under the age of 21 - annual) medical examinations to determine the suitability of these workers to perform the assigned work and warnings occupational diseases... In accordance with medical recommendations, these workers undergo extraordinary medical examinations.

Employees of food industry organizations, public catering and trade, waterworks, medical organizations and children's institutions, as well as some other employers undergo these medical examinations in order to protect public health, prevent the occurrence and spread of diseases.

This Code, other federal laws and other regulations legal acts In the Russian Federation, for certain categories of employees, compulsory medical examinations may be established at the beginning of the working day (shift), as well as during and (or) at the end of the working day (shift). The time for passing the specified medical examinations is included in work time.

Harmful and (or) hazardous production factors and work, during which mandatory preliminary and periodic medical examinations are carried out, the procedure for conducting such examinations is determined by the authorized Government of the Russian Federation federal body executive power.

If necessary, by decision of local authorities, individual employers may introduce additional conditions and indications for compulsory medical examinations.

Federal laws and other regulatory legal acts of the Russian Federation for certain categories of workers may provide for chemical and toxicological examinations of the presence of narcotic drugs, psychotropic substances and their metabolites in the human body.

Workers carrying out certain types activities, including related to sources increased danger (with the influence of harmful substances and unfavorable production factors), as well as those working in conditions of increased danger, undergo a mandatory psychiatric examination at least once every five years in the manner established by the federal executive body authorized by the Government of the Russian Federation.

Medical examinations and psychiatric examinations provided for by this article are carried out at the expense of the employer.

A pre-employment medical examination can be paid by the employer in one of the following ways:

• The organization concludes an agreement with a specific medical institution and pays for the examination of candidates and workers sent there. cashless payments... The enterprise must have timetable passing medical examinations approved by the health care institution;
• The applicant undergoes a medical examination at own expense, and the employer, together with the first salary returns money spent to him.

The second method is fraught with pitfalls:

In the best case, the employer can pay for the medical examination by the employer when applying for a job after three to four months, or even six months from the moment of the conclusion of the employment contract, motivating his actions by the fact that after the first salary, the employee may flee to another company, and the budgetary funds of the organization will be spent in vain.

Some companies, wanting to hedge their bets, go even further, prescribing in the rules of the internal work schedule the organization's clause stating that the applicant's initial medical examination runs at its own expense, and subsequent, subject to employment, already at the expense of the employer.

The most unpleasant option also happens - when the medical examination is passed, but the state of health does not allow for the applicant to work in this organization / at the enterprise, and make a refund nobody is going.

At all points, the employer's conduct is illegal against an employee.

According to labor law, an employee who is officially hired must receive compensation for the medical examination passed, even if he has worked for the shortest possible period (up to one day).

Also, the Labor Code of the Russian Federation does not stipulate in any way cases when all the costs of passing the medical commission remain with the employee due to the fact that it was not subsequently issued labor contract with the employer.

Thus, if the applicant has passed the initial medical examination, the employer must compensate for the costs of it. for any result.

Medical examination at the request of the employer

If the field of work, specialty or position for which the applicant applies is not included in the list established by order of the Ministry of Health and Social Development No. 302n, passing the initial medical examination only on the initiative of the employer:

• carried out by the applicant on a purely voluntary basis;
• paid by the employer.

The manager has no right in one form or another force a candidate for the position to undergo an optional primary medical examination without reimbursement.

Payment and fixing in accounting

According to article 149 of the Tax Code of the Russian Federation the cost of immediate primary and scheduled medical examinations for employees not subject to VAT and from this amount, social contributions are not deducted, only insurance contributions.

The expenses incurred by the enterprise for the payment of medical examinations of applicants and workers employed in its main activity are accounted for in the accounting department as gross expenses for ordinary activities.

Direct compensation to workers moneyspent on self-passage of a medical examination is carried out as settlements with personnel for other operations.

Payment for the services of a medical institution with which a service contract is concluded - as settlements with contractors and suppliers.

Refusal to reimburse expenses

Due to the lack of money in the organization's budget or other circumstances, employers sometimes refuse to reimburse employees for expenses incurred by them during the initial medical examination.

In this situation, the employee, at whose expense the medical examination was carried out, has the right toby providing all supporting documentation, bring a claim to court recovering from the employer the amount spent on the medical examination.

Summing up, we can say that primary and scheduled medical examinations needed by both the manager and employees enterprises regardless of who pays for the medical examination when applying for a job. Regular medical examinations ensure the health of employees and allow detecting developing diseases at an early stage, which justifies the cost of these activities.

Having considered the issue, we came to the following conclusion:
The legislation does not establish the period for reimbursing the employee (applicant) for the cost of undergoing compulsory medical examination (preliminary or periodic). The employer should compensate the employee's (applicant's) expenses for undergoing a medical examination as soon as possible after the employee (applicant) submits a written application and documents confirming these expenses.

Rationale for the conclusion:
Some categories of workers listed in the Labor Code of the Russian Federation are required to undergo medical examinations. The employer's obligation to organize medical examinations for specific categories of workers may also follow from other federal laws and regulations.
The Labor Code of the Russian Federation stipulates that one of the employer's obligations to ensure safe conditions and labor protection is the obligation to organize, in cases stipulated by labor legislation and other regulatory legal acts containing labor law norms, the implementation of mandatory preliminary (upon admission to work) and periodic (during employment) medical examinations. We emphasize that the provisions of the second part of Art. 212, and part eight of the Labor Code of the Russian Federation provide that mandatory medical examinations of employees are carried out at the expense of the employer. In other words, by virtue of these norms, the employer is obliged, on his own and at his own expense, to organize and provide mandatory medical examinations of employees.
In the event that the employee actually independently underwent a medical examination, the conduct of which was to be arranged by the employer, the latter is obliged to pay the employee the costs that he incurred in connection with the medical examination (see, for example, the IC's appeal ruling on civil affairs Kurgan Regional Court of 15.04.2014 N 33-905 / 2014, decisions of the Central District Court of Togliatti of 22.05.2012, Vorkuta City Court of the Komi Republic of 23.01.2014 N 2-367 / 2014, Severomorsk City Court of the Murmansk Region of 08.07. 2013 N 2-1452 / 2013, Argayash District Court Chelyabinsk region in case No. 2-30 / 2011, Review of judicial practice The Supreme Court Of the Republic of Tatarstan for the first quarter of 2010 (for civil cases)).
In this case, the employer is obliged to pay for the medical examination, regardless of how much time the employee will subsequently work. No exceptions or qualifications for this issue labor legislation does not contain.
The period during which the employer is obliged to reimburse the employee for the costs incurred by him to pay for the medical examination is not established by law. Accordingly, in the absence of a statutory period for reimbursing these costs, the employer's obligation to reimburse them to the employee (or job seeker) is unlimited. In our opinion, such compensation, based on the general principles of law, should be made as soon as possible after the employee has submitted a written application and documents confirming these costs. The judicial authorities adhere to the same position (see, for example, the Investigative Committee for Civil Cases of the Kemerovo Regional Court of 04.10.2012 N 33-9769, the decision of the Miass City Court of the Chelyabinsk Region of 03.30.2016 N 12-47 / 2016). We believe that if a decision is made to compensate these expenses, the payment should be made at the next wage.
If the employer refuses to reimburse the employee (applicant), these costs can be recovered in court (see, for example, IC for civil cases of the Smolensk Regional Court of 22.11.2011 N 33-3776, Murmansk Regional Court of 05.06.2013 N 33-1940 -2013). An employee has the right to go to court in accordance with the Labor Code of the Russian Federation within three months from the day he learned or should have learned about the violation of his right, and in disputes about dismissal - within one month from the date of delivery of a copy of the dismissal order to him or from day of issue work book... Some features of the application by the courts of the provisions of the Labor Code of the Russian Federation are explained in paragraph 5 of the Resolution of the Plenum of the RF Armed Forces of March 17, 2004 N 2.
Unlike the deadlines for going to court and the commission for labor disputes (, Labor Code of the Russian Federation), the term of circulation in labor inspection is not established by law. Therefore, the employee has the right to file a complaint about the employer's non-payment of a compulsory medical examination to the state labor inspectorate, regardless of how much time has passed since the moment of passing this medical examination, and the labor inspector must consider this complaint and issue the employer a binding order to eliminate the violations committed (paragraph six part of the first Labor Code of the Russian Federation). Failure by the employer to reimburse employees for the costs of a mandatory preliminary medical examination is also the basis for bringing the employer or his officials to administrative responsibility (see, for example, the Supreme Court of the Republic of Tatarstan dated 04.16.2014 in case N 77-532 / 2014).

Prepared answer:
Expert of the Legal Consulting Service GARANT
Tatiana Caesareva

Response quality control:
Reviewer of the Legal Consulting Service GARANT
Kudryashov Maxim

The material was prepared on the basis of an individual written consultation provided within the framework of the Legal Consulting service.

Is the employer obligated to reimburse the employee who takes a job, the amount spent on passing preliminary medical examination?

Answer

Yes, I must.

employees engaged in work related to traffic (Art. and Labor Code of the Russian Federation, Law of December 10, 1995 No. 196-FZ);

employees of enterprises of the food industry, catering and trade, water supply facilities, treatment-and-prophylactic and children's institutions ();

departmental security officers ().

In addition, there are a number of industry documents, each of which regulates the procedure for conducting medical examinations in a particular type of activity. They should guide organizations that fall under the scope of these documents. This procedure is confirmed by both the Labor Code of the Russian Federation and the Law of November 21, 2011 No. 323-FZ. For example, mandatory medical examinations are provided for employees engaged in:

• in public utilities organizations providing hairdressing and cosmetic services ( SanPiN 2.1.2.2631-10, approved );

in construction production (SanPiN 2.2.3.1384-03, approved);

in catering organizations (SanPin 2.3.6.1079-01, approved);

• at work related to the maintenance of electric power facilities ( approved);

on public rail transport (approved).

Also, mandatory medical examinations are held for employees under the age of 18 and professional athletes (Art. ,, Labor Code of the Russian Federation).

The procedure for conducting mandatory medical examinations of employees engaged in work with harmful (hazardous) production factors is given in Art. The rules for medical examination of drivers are established in. For all other categories of employees for whom special rules for medical examination have not been established, these documents can also be applied.

Organization of medical examination

The employer is obliged to organize medical examinations of employees by concluding an appropriate agreement with a medical institution (Procedure approved). In this case, the medical institution must have a license for medical activity ().

Also, the employer has the right to introduce into the staff the positions of medical workers and create subdivisions (doctor's office, health center, medical office, medical unit and other units), providing medical assistance employees of the organization, and can conduct medical examinations (for example, pre-trip) in their own first-aid post, provided that the first-aid post has a license for medical activities and the right to conduct preliminary and periodic medical examinations (, Procedure approved).

Types of medical examinations

Mandatory medical examinations are divided into three types:

preliminary;

periodic;

extraordinary.

This classification is provided for by the provisions article 213 of the Labor Code of the Russian Federation and paragraphs , The procedure approved .

In addition, for certain categories of employees, mandatory medical examinations (examinations) may be provided at the beginning of the working day (shift), as well as during and (or) at the end of the working day (shift). The time for passing such medical examinations (examinations) is included in working hours. This procedure is provided for in Article 213 of the Labor Code of the Russian Federation. For example, such medical examinations are required for employees employed in underground work ().

Preliminary medical examination

Preliminary examinations are carried out when applying for a job. Their goal is to determine, before concluding an employment contract, whether a candidate can apply for a particular position for health reasons.

If the preliminary physical examination is carried out in a medical facility, the candidate must be given a referral. In the direction given to the applicant for a position in harmful (dangerous) jobs, indicate the harmful (dangerous) production factors that the employee will face after being hired for a vacant position. In addition, in the direction indicate:

employer name;

form of ownership and type economic activity organizations according to OKVED;

the name of the medical organization, the actual address of its location and the OGRN code;

type of medical examination (preliminary);

surname, name, patronymic, date of birth of the applicant;

name structural unit the organization (if any) in which the candidate will be employed;

the name of the position (profession) of the applicant or the types of work that he will perform.

The referral is issued to the person against signature. The employer must organize a record of issued referrals.

Such requirements are contained in the clauses of the Procedure approved. Due to the lack of a unified referral form at present, the organization has the right to develop it.

Periodic physical examination

Periodic mandatory medical examinations are carried out during the entire period of the employee's work in the organization with. Their goal is to monitor the health status of employees and timely detection of occupational diseases.

To conduct periodic medical examinations, the organization forms a list of employees who:

exposed to harmful production factors specified in the approved. Also harmful factors established according to the results and in the course of laboratory research and testing;

This procedure is provided The procedure approved .

Send the approved list to territorial body Rospotrebnadzor within 10 days (Procedure approved).

Based on this list, identify the employees who need to undergo a periodic check-up. If a medical examination is carried out in relation to employees engaged in hazardous (hazardous) work, it is necessary to indicate harmful (hazardous) production factors that affect employees.

The list of employees is sent to the medical organization no later than two months before the date agreed with this organization for the start of the periodic medical examination (Procedure approved).

Having received a list of names, the medical institution makes calendar plan medical examinations and coordinates it with the organization. The employer must familiarize employees with this plan at least 10 days before the start of the physical examination.

Such rules are established by clauses and the Procedure approved.

Issue it to a staff member prior to the periodic check-up. It is drawn up as during preliminary medical examinations (Procedure approved).

Frequency of medical examinations

The frequency of periodic inspections is determined by the types of harmful or hazardous production factors affecting the employee, or the types of work performed. At the same time, periodic inspections are carried out at least within the timeframes specified in and (clause and the Procedure approved). Employees under the age of 18, as well as employees between the ages of 18 and 21, employed in work with harmful (hazardous) working conditions, as well as work related to traffic, in any case, must undergo periodic medical examinations annually (Art. Of the Labor Code of the Russian Federation, the Procedure approved).

For other categories of employees, a different frequency of medical examinations may be established. So, periodic medical examinations of athletes, departmental security personnel should be carried out at least once a year (,).

Extraordinary medical examinations

Extraordinary medical examinations are appointed at the request of employees (in accordance with the medical report) or on the basis of medical recommendations specified in the final act of the medical examination. In the direction for a medical examination, it is imperative to indicate the reason for the extraordinary examination. This is stated in the articles of the Labor Code of the Russian Federation and the Procedure approved.

Registration of inspection results

Information about the preliminary and periodic mandatory medical examinations carried out must be submitted to the FSS of Russia (). Taking into account these data, the FSS of Russia will establish a discount or surcharge for the organization to the rate of contributions for compulsory insurance against industrial accidents and occupational diseases.).

Nina Kovyazina

deputy Director of the Department of Education and Human Resources of the Ministry of Health of Russia

1. Legal and regulatory framework

MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION

Department of Tax and customs and tariff policy considered the letter on the issue of accounting for profit tax purposes of expenses associated with the preliminary medical examinations of candidates upon admission to work, and reports the following.

According to paragraph 1 of Art. 252 of the Tax Code of the Russian Federation (hereinafter - the Tax Code of the Russian Federation) for the purposes of the head, the taxpayer reduces the income received by the amount of expenses incurred (except for the expenses specified in Article 270 of the Tax Code of the Russian Federation).

Expenses are reasonable and documented costs (and in the cases provided for by Article 265 of the Tax Code of the Russian Federation, losses) incurred (incurred) by the taxpayer.

Reasonable costs are understood to be economically justified costs, the assessment of which is expressed in monetary terms.

Documented expenses are understood as expenses confirmed by documents drawn up in accordance with the legislation of the Russian Federation, or by documents drawn up in accordance with the customs of business turnover used in a foreign state, on the territory of which the corresponding expenses were incurred, and (or) documents indirectly confirming expenses incurred (including customs declaration, a business trip order, travel documents, a report on the work performed in accordance with the contract).

Any expenses are recognized as expenses provided that they are incurred for the implementation of activities aimed at generating income.

In accordance with paragraphs. 7 p. 1 of Art. 264 of the Tax Code of the Russian Federation, as part of other costs associated with production and (or) sale, the costs of ensuring normal working conditions are taken into account.

In this case, these costs must comply with the provisions of paragraph 1 of Art. 252 of the Tax Code of the Russian Federation, according to which expenses are recognized as justified and documented costs (and in the cases provided for by Article 265 of the Tax Code of the Russian Federation, losses) incurred (incurred) by the taxpayer.

According to Art. 213 of the Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation), workers employed in heavy work and in work with harmful and (or) hazardous working conditions undergo mandatory preliminary (upon admission to work) and periodic medical examinations (examinations) to determine the suitability of these employees to perform the assigned work and prevent occupational diseases.

The list of harmful and (or) hazardous production factors, during which preliminary and periodic medical examinations (examinations) are carried out, is approved by Order of the Ministry of Health and Social Development of the Russian Federation of August 16, 2004 N 83 "On approval of lists of harmful and (or) hazardous production factors and works, during the performance of which preliminary and periodic medical examinations (examinations) are carried out, and the Procedure for conducting these examinations (examinations) "(hereinafter referred to as the List).

According to clause 4 of the List, works in the performance of which preliminary and periodic medical examinations (examinations) are carried out include works in the oil and gas industry carried out in the Far North and equivalent areas, desert and other remote and insufficiently populated areas, and also in offshore drilling.

Article 212 of the Labor Code of the Russian Federation defines the obligations to ensure safe conditions and labor protection in the organization, which are assigned to the employer. The employer is obliged, in the cases provided for by the Labor Code of the Russian Federation, laws and other regulatory legal acts, to organize, at his own expense, mandatory preliminary (upon admission to work) and periodic (during employment) medical examinations (examinations) of employees, extraordinary medical examinations (examinations) ) employees at their request in accordance with a medical report, with the preservation of their place of work (position) and average earnings for the duration of the specified medical examinations (examinations).

Considering the above, the costs of conducting mandatory preliminary (upon admission to work) medical examinations (examinations) of employees, carried out in accordance with the current regulatory legal acts of the Ministry of Health and Social Development of Russia or the Ministry of Health of Russia, are related to other expenses that are taken into account when taxing profits. At the same time, the costs of a preliminary medical examination of persons who, based on the results of the examination or for other reasons, were not hired, are also taken into account for profit tax purposes.

Deputy Director

Department of Tax

and customs and tariff policy

N.A. KOMOVA

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A medical examination is an important part of checking the suitability of a job seeker for a particular job. Of course, this does not apply to all professions, but more and more jobseekers are faced with the need to carefully check their health status before finding out the employer's decision on employment. Considering that such examinations, as a rule, turn out to be quite expensive, the question arises before a potential employee: who should pay for his medical examination? Is the job seeker himself or the employer who has established such a requirement for their employees? And if a potential employee is not suitable for this position, will he be compensated for his costs in this case? To answer this question, it is necessary to discuss in detail everything related to the initial medical examination for applicants, which will be done in this article. Be careful.

Medical examination upon hiring

There is a special category of enterprises for which there is a requirement to ensure that the applicant undergoes a medical examination before a decision on his hiring is made. This group of companies, as a rule, includes those organizations that deal with the gas or oil industry, as well as with nuclear power... This is due to the fact that working conditions at such enterprises are incredibly hazardous to the health of workers, which means that new employees at the time of their hiring must be ready for the appropriate workload and have no contraindications for working in companies of this kind. The list of such requirements is known to be drawn up directly by the Government of the Russian Federation. It is this document that contains information about all health contraindications that are associated with employment in the field of gas, oil industry or nuclear energy.

Representatives of some specialties are also obliged by law to undergo initial and subsequent regular examinations for the detection of HIV infection. Where would such applicants conduct relevant research? As a rule, the procedure of this kind of legislation provides only for those employees who have contact with potentially infected people. That is, this paragraph describes the medical examination of medical workers. And they can be examined directly at the center in which they work, or where they plan to go to work.

Order of conduct

There are a number of conditions under which the primary and periodic medical examinations of workers must be carried out without fail. All of them are recorded in the Labor Code of the Russian Federation. Thus, the legislation notes that it does not matter in which particular medical institution, public or private, the examination will be carried out. It is only important that it has an official license to carry out this kind of activity. However, if we are talking about an examination by a psychiatrist, then it will have to be carried out at a local neuropsychiatric dispensary. In this case, certificates from private specialists will not be sufficient.

The employer must fill out the employee's referral for a medical examination, indicating in it which doctors should give their opinion.

What are the main stages of an applicant's initial medical examination?

• Obtaining a referral, which reflects information on the hazard and danger of working conditions, as well as on the health requirements of a potential employee. He will need to take this document with him to an appointment with a therapist in a certain medical institution.
• The therapist can either single-handedly decide how the applicant's data meets the requirements of the chosen health profession, or send the future employee for other examinations.
• Each doctor enters his opinion in the medical record.
• If the decision of the medical commission is positive, then the employee will be issued a health certificate, which will reflect this decision... This document should be drawn up as required by the current legislation. So, for example, it must contain the appropriate instructions and recommendations of the doctor. They may be related to the requirement to use a hearing aid or glasses, if necessary for the correct performance of their job responsibilities.
• If the decision is negative, then the doctors draw up an appropriate certificate stating all the physical limitations that the applicant has in the context of his potential work duties. Its original will be issued in person, and a copy must be sent to the company at the request of which this survey was initiated.

Who is undergoing medical examination

Who must undergo a medical examination when applying for a job? We are talking about such groups of persons:

• minors;
• health workers;
• those who are connected with work customs service, private security, as well as police or departmental security services;
• employees of beauty industry establishments (namely, we are talking about hairdressers, cosmetologists, as well as masters of nail services);
• personnel who work on a rotational basis;
• athletes, regardless of the sport;
• employees of health institutions;
• judges;
• laundry workers;
• persons whose official duties are associated with high-risk conditions, as well as possible harm to health or danger to life;
• employees of any food production, as well as catering establishments;
• staff of educational and preschool institutions.

Who pays

Who should pay for the medical examination of workers? Labor Code The Russian Federation provides for payment by the employer of a medical examination in the following cases:

• employees of the organization who undergo a routine medical examination during their work in the company;
• employees who need unscheduled diagnostic examinations on their own initiative during their work at the enterprise, subject to the preservation of the workplace and wages.

The frequency of medical examination of employees is also determined by current legislation. This must be taken into account.

Medical examination of representatives of certain professions

Employees who work in hazardous industries or work in hazardous conditions, in jobs that involve traffic vehicleare obliged to undergo both initial and periodic examinations, which are necessary in order to determine how these workers are suitable for performing their job duties, as well as in order to prevent the development of occupational diseases.

Also, employees of food industry enterprises, catering establishments, institutions for children, medical organizations must undergo regular medical examinations in order to prevent the occurrence and spread of dangerous diseases in order to protect the health of the population as a whole. In some cases, medical examinations are carried out in the company directly at the beginning and at the end of each working day or shift. The time spent on this is included in working hours.

Payment Methods

Who should pay for the medical examination of workers? And how is the payment made? There are several options available:

• The company has a legally certified agreement with a specific medical institution. As a rule, payment in such cases is carried out by bank transfer directly by the organization. The company prepares a calendar schedule and lists of employees for medical examination.
• A potential employee can independently pay for his own examination, and the management undertakes to compensate for the spent along with the first salary.

However, this is not a completely safe option for the job seeker. As a rule, employers settle accounts with employees no earlier than a few months after the date of employment. Sometimes the bosses convince their employees that they are obliged to pay for the first examination on their own, but later the annual medical examination of the employees will be financed by the company. And often, if the applicant did not fit for medical reasons, and the employment contract was not concluded, the management of the enterprises turns out to reimburse anything at all. It is important to know exactly what rights you have. All of the above actions of the directors are illegal. Even if an employment contract has not been concluded, or the employee has worked for an extremely short period of time, the cost of a medical examination in any case must be compensated.

At the request of the employer

There are cases when a medical examination when hiring for a job is not provided for by legislation for a certain specialty (for example, this position is not included in the list of those for whom a primary medical examination is mandatory), but the employer insists that new employee went through this procedure. What should an applicant know about such a situation? Firstly, in this case, he can only undergo a medical examination when applying for a job voluntarily, no one has the right to force or oblige him. Secondly, the examination is paid in full exclusively by the employer. Any other scenario is not legal.

Payment and fixing

What should someone who should pay for the medical examination of workers know? That, according to the current legislation of the Russian Federation, the cost of such medical examinations cannot be subject to Value Added Tax. Among other things, no social charges can be made from this amount. The only exceptions are insurance premiums.

How should the mandatory medical examination of employees be taken into account in the accounting of the organization? If we are talking about the costs that the company was forced to incur in connection with the settlement of accounts medical institutions for the examination of employees of the enterprise or applicants during the initial examination, then they should take into account the gross costs of ordinary activities. And if a medical examination was performed at the expense of an employee? Compensation for the funds reimbursed to him will be reflected in the financial statements as settlements with personnel for other operations. If the medical examination was carried out in those institutions with which a service agreement was previously concluded, such a business transaction should be considered as settlements with contractors and suppliers.

Refund waiver

Despite the fact that the overwhelming majority of employers still understand well who should pay for the medical examination of employees, sometimes they refuse to reimburse their employees for the costs they had to incur during the medical examination when hiring. Leaders of organizations explain their reluctance to pay due to various reasons. For example, they state that it is impossible to reimburse an employee for medical examination costs because there is not enough money in the organization's budget. How should an employee behave in such a situation? Such a person has the approved legislation the right to go to court with a claim to recover from his employer the amount of money that was spent by the employee to undergo a medical examination. Of course, he will need to provide documents confirming his words.

Output

Based on the foregoing, we can conclude that both primary and planned medical examinations are necessary for both the employees of the enterprise and its head, regardless of who will bear the costs of undergoing a medical examination in the process of employment. Constant observance of all rules and requirements that relate to medical examinations ensures quality care for the life and health of employees, as well as those with whom they cooperate. It also allows you to detect dangerous diseases at an early stage of development and effectively fight them. This justifies any costs that such activities inevitably require.

Take care of yourself and your employees! The cost of medical examinations always pays for itself. Health is something that you should never save on. After all, there is nothing more useful for an enterprise than a full staff of healthy and energetic employees who do not doubt the responsibility and law-abidingness of their employer.

Take an interest in your rights and ask authorized persons to observe them. Observe legal requirements. It was created to protect you, not to burden or oblige you to incur unnecessary losses. And be always healthy!