The Ministry of Labour has updated the list of preventive measures, the expenses on which the employer will be entitled to reimburse at the expense of insurance premiums for traumatism. According to the data from Ministry of Labour, the amount of compensation will be 20% of the amount of insurance premiums for traumatism that were accrued for 2019.
The above list includes expenses for the implementation of measures to prevent the spread of coronavirus infection, namely:
To justify the financial coverage of these measures, the employer should submit the following set of documents to the territorial bodies of the Social Insurance Service (referred to below as SIS) by October 1, 2020 (previously by August 1):
Examples of supporting documents are represented in the table below.
The term for consideration of documents by the SIS bodies is between 10 and 15 working days from when the full set of documents was received. The decision is drawn up by an order and sent to the organization within 3 working days after its making.
Please be reminded that organizations are entitled to include the following types of expenses in the profits tax base as other expenses:
Document: Federal law No. 121-FZ dated April 22, 2020, Order No. 365n of the Ministry of Labour dated June 23, 2020, Letter No. SD-4-3/10479 of the Federal Tax Service of Russia dated June 29, 2020, Order No. 581n of the Ministry of Health of the Russian Federation dated June 15, 2020, Letter No. 03-03-06/1/54256 of the Ministry of Finance dated June 23, 2020.