Any business trip is related to various costs. And one of these articles is insurance. How is the payment of insurance on a business trip, whether it is necessary to reimburse it – we analyze these and other questions in the article.
Employees insurance on business trips helps minimize the consequences of a number of problems. Firstly, the employees themselves receive certain guarantees in case of illness or other troubles.
The company can also minimize its financial losses in case of difficulties or damage to other persons.
Today in Russia there are several types of insurance for business employees who cover:
- medical care – for sudden diseases, injuries, acute pain, etc.;
- Search and salvation, as well as transportation to the hospital in its city in case of accidents and other freelance situations;
- liability to third parties in case of damage to health or property;
- Legal assistance in case of various proceedings.
Air insurance on a business trip
Is the air travel insurance paid on a business trip? This is one of the popular issues on specialized forums of accountants and personnel administration specialists. Organizations are important to understand whether it is possible to take into account when calculating income tax insurance contribution when paying for a ticket.
According to the comments of the Ministry of Finance of the Russian Federation, this can be done if the amount of insurance is included in the ticket price. Today, compulsory insurance is really included in the price of tickets. If some other insurance is sold separately-this is always voluntary insurance, which cannot be taken into account when calculating income tax.
Employees insurance on business trips
It is not difficult to organize insurance for business employees today. Typically, for this you need to contact the insurance company, make a list of employees on which the coating will be distributed, and then there is already payment of insurance on a business trip.
Depending on the parameters, the policy can operate in Russia or abroad. In the event of an insured event, an employee simply must contact the insurance, where he will be explained by the procedure for further actions.
Compensation for insurance on a business trip
It often happens that upon returning from the trip, an employee imposes on compensation, including voluntary insurance policy (for example, from accidents during the flight). Is the insurance compensated on a business trip in this case?
According to the rules, the employer is obliged to reimburse the commissarized employees with certain categories of expenses, including:
- Payment of fare;
- hiring housing;
- per diem;
- The costs that were made with the knowledge of the employer.
Such expenses can be taken into account when calculating income tax. However, as mentioned above, compulsory insurance is already included in the ticket – and therefore goes on the category of payment of the fare. It is impossible to take into account additional voluntary insurance when calculating income tax according to the rules.
The company, of course, can reimburse the employee with the costs of buying such a policy, but it will be necessary to take into account such payment from profit.
