Treatment in a sanatorium is not cheap, but if you have the necessary documents, part of the expenses spent on treatment can be reimbursed. The Tax Code of the Russian Federation reserves for the taxpayer the right to receive tax social deduction for treatment provided by a medical institution. The list of medical services provided, which are included in the tax deduction, is considered in the Decree of the Russian Government.
To receive a deduction, you must come to tax office with the following documents: application for monetary compensation, income tax return for the past year, copies of the treatment agreement and a copy of the license medical institution. You also need to take with you a certificate from the accounting department about the amount of income at your place of work, a certificate of payment for medical services, payment and personal documents. A copy of the license of the sanatorium institution can be obtained from the organization that sold the voucher. Certificates confirming payment for services and treatment are issued by all healthcare institutions that have the necessary permission to conduct their activities. It is better to receive them during your stay at the sanatorium. After an appropriate check, the tax authority will make a decision; if it is positive, the funds will be transferred to the taxpayer’s account.
If for certain reasons, which are prescribed in the law on tourism activities of the Russian Federation, a tourist refuses a tour, he may demand reimbursement of its cost to the tour operator. The amount that was spent by the tour operator on organizing the trip is not refundable, but all this should be verified with documentation. The cost of air tickets must be refunded, even if a company employee says otherwise. If the reason for canceling the trip is a threat to the safety of the tourist in the country where he planned to go, the full cost of the trip will be refunded. If a tour operator is delaying payment of compensation, it is important to remember that each day of delay provides for the accrual of a penalty in the amount of three percent of the entire cost of the tour.
In order to receive compensation for a trip to a children's health camp, you should contact the education department at your place of residence. It is important to collect and submit the following documents: an application for payment of compensation, documents confirming payment for the trip, a parent’s passport, a child’s birth or adoption certificate, his passport if he is over 14 years old. It is also necessary to provide a return voucher, which confirms his stay in the camp. It must indicate the child’s initials in full, the cost of the trip and the length of stay. You must submit both certified copies of these documents and their originals.
Social activities aimed at supporting various categories of citizens include health measures. As part of the implementation of social policy, beneficiaries are issued vouchers to sanatorium- spa treatment. This measure is necessary for additional medical and social rehabilitation of certain categories of citizens.
The main regulations governing the allocation of funds for health restoration are:
The above-mentioned normative act contains important (for the population) principles for introducing social measures to organize health improvement. They are as follows:
Let's look at the criteria in more detail. Many people believe that a discount form is a way to relax in a resort area for free. This is only partly true. In fact, it is necessary to have a disease that is treated in a sanatorium. There are many diagnoses for social recovery. Namely the treatment:
Important: the doctor issues a referral for preference only to patients:
The allocation of directions occurs strictly according to the rules established by law. Briefly this means the following:
The federal social program covers a fairly wide range of people. Medical and recreational activities are provided for the following categories of citizens:
Hint: in addition to the voucher, beneficiaries receive compensation for travel to the place of recovery:
Government agencies involved in allocating preferences enter into contracts with institutions providing health services. You can only get a ticket to a holiday home:
Do you need information on this issue? and our lawyers will contact you shortly.
IN general case The Foundation is responsible for distributing the budget for treatment social insurance(FSS). This organization works with citizens through social security authorities. But there are exceptions. Thus, the Moscow Region independently supports pensioners. To receive a health benefit, you must address the application to the relevant Department of the Ministry of Defense.
Therefore, you should contact:
The algorithm for obtaining a subsidy for sanatorium treatment is as follows:
To receive a subsidy for health resort treatment, a minimum package of papers is required. These are the confirmations:
After reviewing the application, the applicant receives a document. It confirms the right to receive services at the expense of the state budget:
Besides, the voucher is a personal document. It cannot be transferred to another person. It is also forbidden to divide the term therapeutic measures between individuals (this is what they used to do to go to a holiday home with their family). The form states:
Hint: accompanying persons may go to the sanatorium with some beneficiaries:
Accompanying persons are given preference under different conditions. They depend on the category of the beneficiary. The tour can be free or with a discount of 25-50%. Thus, military retirees can take their spouse with them. Her recovery will cost 50% of the full cost.
Important: the voucher is valid once a year (there are exceptions).
Reserve officers are entitled to treatment preferences if their service period is more than twenty years. Military pensioners are given a subsidy once a year. At the same time, they can take their spouse with them to the departmental dispensary (for 50% of the cost).
The same rule applies to retirees with sufficient length of service. The rest are not provided with preferences. Military pensioners include law enforcement officers who have retired from service and some other categories of government employees.
Important: if there are several reasons, the social direction (free) is allocated only once a year at the choice of the beneficiary.
According to the norms of current legislation, referrals can be received through the FSS branch:
The circulation algorithm is described above. Only documents should be submitted to the FSS. The basis for the application is:
The above general rules for the allocation of health subsidies are sometimes violated. Yes, according to medical indications a beneficiary can be provided with a referral to a sanatorium at the expense of the state budget twice a year:
Sometimes you have to wait in line for a long time long time. This is due to the small number of institutions conducting rare treatment. It is advisable to submit an application in advance, immediately after receiving the certificate. This increases the chance of her quick satisfaction.
Attention: specialists are required to notify the applicant two weeks in advance of the availability of a voucher. True, sometimes they have to look for a client for a last-minute tour when a person suddenly refuses the trip.
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In mid-2018, military pensioners were given back their previously abolished right to free travel to the place of treatment at a departmental sanatorium. Now retirees and reserve officers of the Armed Forces and Navy, including midshipmen and warrant officers with 20 years of service, as well as their families, can count on free travel to the place of treatment once a year. For vouchers, you must contact the military registration and enlistment office at the place of military registration. This applies to any type of public vehicle. The exact category of travel comfort (class of compartment, aircraft cabin, cabin, etc.) depends on military rank.
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November 7, 2017, 10:28 March 3, 2019 13:42 
Compensation for sanatorium treatment is a measure of support from the state aimed at persons who do not belong to a preferential category of the population, but may qualify for reimbursement of part of the expenses incurred for the purpose of recreation and improvement of health at medical resorts. The peculiarity of this support option is that it is relevant not only for beneficiaries, but also for ordinary citizens. for sanatorium and resort treatment are established at the federal level (). Regional legislation can only expand the list of subjects receiving the compensation in question without changing its conditions.
Preferential sanatorium-resort treatment is directly established as a measure of state assistance for various categories of citizens by Federal Law 178-FZ (). Such a privilege is aimed at supporting several types of beneficiaries at once, since they often need medical care provided in health resort institutions.
Since there are two modes of implementing benefits and compensation for sanatorium-resort treatment, namely the provision of free vouchers according to a quota on a first-come, first-served basis and reimbursement of part of the expenses in accordance with the Tax Code of the Russian Federation. This entails the need to form two lists of entities that may qualify for such assistance.
Free spa treatment, according to the provisions of federal legislation, is provided to the following groups of people:
The full list of preferential categories is reflected in Federal Law No. 178 (), as well as regional acts.
For example, a preferential queue for sanatorium treatment Rostov region, involves expanding the above list of subjects. Benefits for sanatorium and resort treatment are provided to pensioners, honorary blood donors, children of large families, and government employees.
Despite the privileged position of these benefit categories, it should be remembered that there is a priority order for receiving assistance. It is provided only in the case where persons claim to free trip. When it comes to compensation, there may be restrictions established by the provisions of the laws of specific entities. That is, if all beneficiaries can receive a free trip, then compensation for unused spa treatment is not available to everyone.
For example, compensation for sanatorium-resort treatment is provided to pensioners, disabled people, and military personnel on the basis of their previously confirmed preferential status.
If an ordinary citizen does not have a benefit certificate, then compensation is made on the basis of tax legislation. In this case, expenses are compensated in the form of deductions. Such payments can also be assigned for the purchase of housing, admission of children to university.
The implementation of the preferential program for receiving free trips takes place in general procedure. Subjects of receipt should contact the authorities social protection, provide a package of documents, draw up an application and wait for the appropriate decision. After this, the beneficiary will be placed in a queue.
How to receive compensation for spa treatment? First of all, you should provide a package of documents that will serve as the basis for further decision-making. For this you will need:
When reimbursement of an unused voucher is not required or the benefit has been fully implemented, then it is enough to present a passport, a certificate of family composition, documents for children, as well as information establishing the right to the benefit.
When we are talking about ordinary citizens who bought trips at their own expense at full cost and after that it is necessary to realize a tax deduction as reimbursement of expenses, then you need to have the following papers:
This list is supplemented by the corresponding application filled out directly at the tax authority.
Next, for each option, the authorized body that accepts the application and considers it is determined. In the first case, the issue is decided by the social protection authority. The period for generating a response to an application is no more than ten days, however, it is worth remembering that after this you will still have to wait for your preferential queue for spa treatment. If compensation is calculated, the time frame for transferring money will depend on the bank.
The second option is a tax deduction, realized by applying to the Federal Tax Service of Russia. The structure should be selected according to the place of registration of the applicant. Here, the terms for refunds are significantly longer, since the tax service is given thirty days to verify the information received, and the same amount to transfer funds. In general, to receive tax deduction You can spend up to four months.
The only limitation that exists when implementing a tax deduction is the deadline. You cannot apply for compensation several years after purchasing a voucher and traveling to a sanatorium. The Tax Code of the Russian Federation establishes a period of three years; if the specified time expires, then there will be no opportunity to receive the support option under consideration.
Is it possible to get a refusal? Most often, a negative answer can only be received because citizens provide insufficient information.
It is also possible that the reason for refusal is the lack of any documents. If the applicant considers the refusal illegal, then it is possible to appeal to a higher authority or court to appeal.
The amount of charges offered as compensation for non-use sanatorium voucher, differs according to the categories of the population claiming to this type help. Beneficiaries will receive an amount different from what citizens are entitled to under tax deductions.
An unused voucher to a sanatorium by these citizens is subject to reimbursement, but only in cases strictly defined by law.
Based on the results of consideration of the application, the amount constituting tax deductions will be returned to the taxpayer’s bank account. Amount and terms The amount of compensation for independently purchased travel vouchers is set by each region individually.
Important
An application for the need to compensate for children’s health needs must be submitted no later than two calendar months from the date of expiration of a specific voucher. For example, for orphans and those who are brought up in a foster or foster family in Moscow and meet the conditions established above, compensation is made in the amount of 100% of the cost of the voucher, as well as the full cost of travel to the vacation spot and back.
Even a pensioner can apply for compensation if:
It is worth remembering that in order to receive the benefit, you need to collect documents yourself and submit them to the tax service.
In this case, you must have with you documents confirming your upcoming stay in a sanatorium, rest home or tourist center (it will be enough to present a voucher). This will be followed by consideration of your appeal by the same territorial body of the Pension Fund of Russia, and a positive decision on providing the compensation you have requested will be made if there are special coupons (or directions) for you to receive a travel pass from the transport organization.
Info
The Pension Fund independently enters into an agreement with the transport organization, which in turn takes responsibility for delivering you to the sanatorium and returning you home. For a transport organization, the presence of this coupon guarantees that the cost of the travel pass will be reimbursed from the budget by the local Pension Fund of Russia.
For superior rooms you will have to pay extra out of pocket.
Can I take my grandson with me? It is possible if the sanatorium policy allows the presence of children. In any case, you need to contact the medical institution, check the availability of places and agree on the terms of accommodation. Of course, your child will have to buy a ticket at his own expense. Is it possible to change the dates of the trip? No, the travel dates cannot be changed.
However, no one is stopping you from leaving earlier, or, if there are free places in the sanatorium, staying for a longer time by paying for the extra days.
It is important to remember that if you traveled, for example, in 2013, then the deadline for submitting documents to receive compensation is December 31, 2014. Don't forget about the two-year period. If you did not manage to address this issue in time, compensation will not be paid.
Documents required to receive compensation for travel When submitting documents to receive compensation, you must personally appear at the territorial office of the Pension Fund of the Russian Federation at your place of residence. Next, obtain a special form in the prescribed form to write an application requesting payment of travel compensation. Or you can contact a specialized multifunctional center, engaged in the provision of municipal and government services.
But please note that in in this case the term “family members” means the spouse of a military pensioner and children under the age of 18 (if the children of the beneficiary are full-time students, they can take advantage of a 50% discount up to 23 years of age). The same vouchers are provided free of charge if the former military man belongs to one of the following categories:
For a quarter of the price, vouchers to departmental sanatoriums can also be purchased by widows of military pensioners - Heroes and Knights of Glory and Labor Glory.
Tours and weekend excursions for pensioners in 2018 The legislation does not provide for pension benefits for tourist trips.
It is worth noting that, although the law provides for the provision of compensation not only for treatment (in the case of a social deduction - only for treatment), but also for rehabilitation, medications, procedures, classes with a personal instructor and other services of a health enterprise, accommodation and a ticket to You will have to pay for the trip to the sanatorium and back at your own expense. The only thing is that travel can be paid for from the budget for a preferential category of citizens.
Attention
If the taxpayer fails to act, no compensation will be provided to him. How much money can you get back? General rules In accordance with paragraph.
According to the Tax Code of the Russian Federation, compensation for sanatorium and resort treatment (social deduction) cannot exceed 13% of 120,000 rubles for one year, which in “pure” form is 15,600 rubles. Plus get a refund income tax It is possible only from those funds that were spent directly on paying for medical services.
Expect compensation for travel, excursion services, entertainment programs and others additional services not worth it. But if a visitor to the sanatorium used additional medical services that are not included in the price of the main voucher, he will be able to return part of the money without any problems - the main thing is not to forget to get a document confirming the fact that such costs were incurred.
Low-income families in Moscow can count on compensation of 50% of the total cost of the trip, but the final amount should not exceed 5,000 rubles. If it is higher, then it will not be possible to receive more than this established amount. An application for compensation payments must be considered within one month from the date of filing the application for compensation. Based on the results of the review, a decision must be made to satisfy the claim or to refuse compensation. Compensation is made by the state body in charge of cultural issues in a particular region, or by the social protection department. When calculating the amount of compensation, the number of days spent in a health care facility will be taken into account. A stay in a sanatorium with a voucher purchased for more than 21 calendar days is not subject to payment, the number of days that exceeds the period established by law.
The issuance of vouchers for the listed categories of citizens is somewhat different. Terms of issue social voucher for pensioners Every citizen of our country who has officially retired has the right to receive a social voucher. And it doesn’t matter how this happened - upon reaching retirement age, preferential length of service or for medical reasons. The main thing is that you have in your hands a certificate issued by the Pension Fund in accordance with all the rules. This right can be used once a year. Although there are exceptions here too. For serious medical reasons, you can get an additional voucher if doctors consider it necessary. True, in practice this is rarely used, but there is a possibility, please take note. Important! You cannot exercise the right twice. If you received a voucher as an ordinary pensioner, then it is impossible to go for treatment a second time using a different benefit.
For example, you may be a veteran. There are two programs available to you - as an ordinary pensioner and as a veteran. Going for treatment twice with different benefits will not work.
A social voucher is issued on the basis of a certificate from a medical institution. The main condition for granting the right to free treatment For an ordinary pensioner, these are medical indications.
Doctors must confirm that you require spa treatment. As a rule, people who have reached retirement age already have a history of chronic diseases, all that remains is to prioritize, choose the “sore” that most requires attention.
Important! Free vouchers are issued only to pensioners who do not work. A waiver of monetary compensation for this benefit must be formalized.
Some categories of the population have the right to receive a free trip to sanatorium treatment every year. But this possibility is not always possible to realize various reasons. In this case, can a citizen count on compensation for unused opportunities with money? Not many people know about this, but even for citizens who are not beneficiaries, who are entitled to sanatorium treatment every year, it is possible to partially compensate their costs for these expenses. In this article we will look at how compensation for health resort treatment is processed and what documents need to be provided.
Federal Law “On State social assistance» No. 178-FZ defines the state’s obligation to provide free treatment every year in sanatoriums to the following categories of the population:
Also, the possibility of annual sanatorium-resort treatment at the expense of the budget arises for persons, the list of whom is established by the legislative acts of the constituent entities of the Russian Federation. For example, in Moscow the following benefits can be enjoyed by:
This list is much longer; the list may differ by region.
Persons entitled to preferential treatment at a sanatorium may not receive it for various reasons. Firstly, the list of such sanatoriums is not large, but there are many citizens who have the right to rest and treatment in them. People have been standing in line for years, waiting for a free ticket. Secondly, refusal of such treatment may be for subjective reasons. For example, a citizen’s health does not allow him to come to a sanatorium, or he does not want to relax in this particular establishment. In this situation, of course, the solution would be to receive monetary compensation for unused discounted voucher. However, the state does not provide this opportunity to all beneficiaries.
| Category of beneficiaries | Providing compensation |
| Veterans, disabled people of the Second World War, | Compensation provided |
| Disabled combatants | Compensation provided |
| Disabled people | Compensation provided |
| Disabled children | |
| Military personnel, VD employees | Compensation provided |
| Honorary Donors | No compensation provided |
| Other categories | No compensation provided |
| Persons who suffered during the period of repression | Compensation provided |
For most categories of beneficiaries federal law there is no provision for compensation for unused spa treatment, even if the beneficiary is not to blame for the fact that this right is not realized.
Military personnel and members of their families, disabled people and WWII veterans, as well as disabled people for whom sanatorium-resort treatment is contraindicated for health reasons can count on financial compensation. The remaining beneficiaries have the right, in accordance with the Federal Law “On State Social Assistance,” to refuse this social service in kind and declare to the regional branch of the Pension Fund their desire to receive it in monetary terms.
The legislation of the constituent entities of the Russian Federation provides for the receipt of such payments for a wider list of beneficiaries. For example, you can compensate for the costs associated with independently obtaining a voucher for a child from a large family.
The amount of reimbursement for treatment costs in sanatoriums and rest homes in monetary terms depends on minimum size old age pensions are established independently by the constituent entities of the Russian Federation. Compensation changes as the minimum pension is indexed. The minimum amount is established by law in the amount of not less than four old-age labor pensions.
The procedure for compensation of such costs differs by category of beneficiaries. For example, the costs of sanatorium-resort treatment for disabled people are reimbursed once every 2 years in a lump sum. If a citizen is diagnosed with disability for the first time, then such costs are compensated after 2 calendar years, if during this period he has not exercised his right in kind. All payments are made in the 1st quarter of the year following the 2 years during which the vouchers were not received.
If compensation is not received by a disabled person in a timely manner due to his fault, then it is payable for the entire past period of time, but not more than 3 years. If monetary compensation for sanatorium-resort treatment of a disabled person was not made due to the fault of state bodies, then compensation is made for the entire period, regardless of the statute of limitations.
The above does not apply to disabled children. This category of beneficiaries is entitled to free sanatorium treatment once a year. But if for some reason the family of such a child was unable to obtain a ticket to a sanatorium or rest home (even if they did not refuse this social service), then next year these expenses will not be compensated from the federal budget.
A separate procedure for providing compensation in rest homes, boarding houses, resorts, tourist centers, camps of federal executive authorities, in which federal law provides military service. Such costs are reimbursed to them annually. The amount of compensation is:
Thus, only vouchers to sanatoriums, holiday homes, boarding houses, tourist centers of federal executive authorities, in which federal law provides for military service, have compensation in payment; for vouchers to other organizations no compensation is provided and they are paid in full.
This benefit remains with him upon retirement if his service period is more than 20 years. In addition to compensation for the sanatorium-resort treatment itself, the state also reimburses the cost of travel to the sanatorium.
Subjects of the Russian Federation can compensate the cost of staying in sanatoriums to a wider range of beneficiaries. For example, in the Moscow region, such expenses can be reimbursed once a year to children from large families and those equivalent to them, as well as to disabled children. In this case, compensation ranges from 50 to 100% of the maximum cost of the trip established by law. Its exact size depends on the level of income in the family.
The law clearly defines the categories of persons who have the right to compensation. But those citizens who are not one of them can still reduce their costs for treatment in a sanatorium, even if the voucher was purchased at their own expense and at full cost. We are talking about tax deductions provided for by the Tax Code of the Russian Federation (Chapter 23). This means that no one will directly reimburse the expenses incurred, but the individual's income subject to taxation can be reduced by their amount.
When providing a social deduction, only treatment costs (food and accommodation are not included) in a sanatorium for an individual, his spouse, children under 18 years of age and parents are taken into account. A deduction can be provided when expenses are confirmed by a certificate of the cost of treatment services issued by the sanatorium. Its maximum size is limited by law.
To apply for such a deduction, an individual must personally submit an application to tax authorities with attached documents.
Such documents include:
If the taxpayer paid for treatment in a sanatorium for his minor children or spouse, or parents, then in addition he must provide:
Most likely, the amount of the deduction will not cover all the taxpayer’s expenses for treatment in a sanatorium.
Its maximum size is determined as follows:
Example #1. Goncharov A.S. was in the sanatorium in November 2015. The cost of treatment was 200,000 rubles. In 2015, he earned 800,000 rubles and paid 95,000 rubles in income tax. The maximum deduction amount for such treatment is 120,000 rubles. This means that the following amount can be returned to A.S. Goncharov:
120000 *13% = 15600 rubles.
Example #2. Goncharov A.S. was in the sanatorium in November 2015. The cost of his treatment there was 200,000 rubles. In 2015, he earned 100,000 rubles, and transferred 12,500 rubles to the income tax budget. The maximum deduction amount for such treatment is 120,000 rubles. If we calculate 13% of this value, it turns out that the amount of compensation (15,600 rubles) is more than the income tax transferred for the year (12,500 rubles). So, Goncharov A.S. can count on reimbursement of only 12,500 rubles.
Question No. 1. In what time frame can you return the money spent on sanatorium-resort treatment? to an individual not entitled to compensation?
Answer. The taxpayer can partially compensate for such costs through the provision of a social tax deduction by the state. You can submit a declaration only after the year in which the treatment was carried out. For example, treatment at a sanatorium was paid for in 2016, which means it is possible to receive money only in 2017.
Question No. 2. How long does it take to file a deduction for treatment at a sanatorium?
Answer. The law provides for some delay in processing social deductions. The taxpayer can issue it in 3 last year. That is, in 2016 you can return funds for 2015, 2014, 2013. Refunds are usually made within several months from the date of filing the declaration.
Question No. 3. Can a military pensioner count on receiving compensation if he works?
Answer. Yes, receiving such compensation is provided for by law and does not depend on whether the retired military personnel is working or not.
Question No. 4. Is it possible to receive compensation for sanatorium treatment of a disabled child over the past 2 years, if all necessary documents collected and submitted to the social insurance authorities, but the voucher was not provided?
Answer. No, unfortunately, the law does not provide for the possibility of receiving such compensation.
Question No. 5. Can a former minor prisoner of fascism receive compensation for treatment in a sanatorium?
Answer. Undoubtedly. Former minor prisoners of fascism are equated by law to disabled people of the Second World War. Consequently, they enjoy the same social benefits.
Question No. 6. Is compensation for health resort treatment provided by an employer to its employee in accordance with an employment agreement subject to payment?
Answer. If the employee is compensated in in full or partially the cost of a voucher to a sanatorium, rest home (the voucher must be intended for the employee’s health, tourist destination is not taken into account), then the amount of compensation is not subject to personal income tax.
Question No. 7. Does the law allow the opportunity to refuse social services or from one (treatment in a sanatorium) to receive compensation?
Answer. Yes, such a possibility is provided. To do this, you must provide before October 1st Pension fund application for refusal of these services to next year. In this case, payments will be made monthly in the amount established by regulatory enactments.
