The order of distribution of health vouchers. Why is it necessary to take out medical insurance if we are not going abroad and have a compulsory medical insurance policy? What will they do under it that they will not do under the CHI policy? Work of the Social Insurance Commission

JSC "RUSSIAN RAILWAYS"

ON THE IMPROVEMENT OF THE PROCEDURE FOR FORMING A CORPORATE ORDER, BOOKING, DISTRIBUTION AND PAYMENT OF VOICES TO THE NUME "SANATORIUM" SOLNECHNY" OF JSC "Russian Railways" AND BRANCHES OF JSC "RZD-HEALTH"

In order to improve the procedure for the formation of a corporate order, booking, distribution and payment for vouchers:
1. Approve the attached Regulations on the formation of a corporate order, booking, distribution and payment for vouchers to the National Healthcare Institution "Sanatorium" Solnechny "of JSC "RZD" and branches of JSC "RZD-HEALTH".
2. Heads of the Department of Economics Kostenets I.A. and Department of Corporate Finance Gnedkova O.E. provide in the relevant budgets of the management apparatus of Russian Railways JSC and branches of Russian Railways JSC funds for the purchase of sanatorium and resort vouchers for employees of Russian Railways JSC, their family members and non-working pensioners of Russian Railways JSC in accordance with the corporate order and within the limits of costs, provided for these purposes.
3. Chief Accountant of Russian Railways Kraft G.V. and Head of the Department of Corporate Finance Gnedkova O.E. ensure monthly transfer of funds to the Directorate of Medical Support for centralized payment for vouchers to the National Healthcare Institution "Sanatorium "Solnechny" of JSC "Russian Railways" and branches of JSC "RZD-HEALTH" in accordance with the corporate order, and also make the final settlement based on a report on the actually provided services for sanatorium and resort treatment and rehabilitation of employees of Russian Railways, their families and non-working pensioners of Russian Railways.
4. Head of the Directorate of Medical Support, G.A. Solovyov ensure the formation of a corporate order, booking, distribution and payment for vouchers to the National Healthcare Institution "Sanatorium "Solnechny" of JSC "Russian Railways" and branches of JSC "RZD-HEALTH".
5. Recognize as invalid the order of Russian Railways JSC dated July 26, 2012 N 1498r "On improving the procedure for distributing, booking and paying for vouchers to the NUZ "Sanatorium" Solnechny" of Russian Railways JSC and to the branches of Russian Railways-HEALTH JSC.
6. To impose control over the execution of this order on Vice-President Atkov O.Yu.

N.V. Kriksunova,
tax advisor 1st rank

In accordance with the Regulations on the Social Insurance Fund of the Russian Federation (FSS of the Russian Federation), approved by Decree of the Government of the Russian Federation of February 12, 1994 N 101, the payment of social insurance benefits, including payment for vouchers to employees and members of their families in sanatorium-resort institutions, as well as financing of other social insurance measures is carried out at enterprises, organizations, institutions and other economic entities, regardless of the form of ownership, through the accounting departments of employers.

Instruction "On the procedure for accruing, paying insurance premiums, spending and accounting for state social insurance funds", approved by the resolution of the FSS of the Russian Federation, the Ministry of Labor of Russia, the Ministry of Finance of Russia, the State Tax Service of Russia dated 02.10.1996 N 162/2/87/07-1-07 (hereinafter - Instruction N 162/2/87/07-1-07), it is established that state social insurance funds, in addition to paying for sick leave, can be directed to:

Payment for vouchers for sanatorium treatment and recreation for employees and their families;

Therapeutic (dietary) nutrition;

Payment for travel to sanatorium and resort institutions and recreation facilities, etc.

In order to streamline the organization of sanatorium treatment and rehabilitation of employees and their families at the expense of social insurance funds, as well as the rational and efficient use of social insurance funds, the FSS of the Russian Federation, by resolution N 64 of 08/06/1997, approved the Instruction on the procedure for the acquisition, distribution, accounting for vouchers for sanatorium treatment and recreation at the expense of state social insurance funds (hereinafter - Instruction N 64), which is mandatory for use from August 15, 1997, in connection with which all previously valid regulatory documents regarding the procedure for the acquisition, distribution, issuance and accounting for vouchers for sanatorium and sanatorium-outpatient treatment at the expense of state social insurance funds have become invalid.

1. The procedure for purchasing vouchers for sanatorium treatment at the expense of state social insurance funds

In accordance with clause 1.2 of Instruction N 64 and clause 4.7 of Instruction N 162/2/87/07-1-07, vouchers for sanatorium treatment and recreation can be purchased at the expense of social insurance funds within the standard established for the insured by the executive body of the Fund for a calendar year. This standard is calculated by the Fund taking into account additional costs for the implementation of the Law of the Russian Federation of May 15, 1991 N 1244-1 "On the social protection of citizens exposed to radiation due to the Chernobyl disaster" and, as a rule, is 15 - 18% of the amount of insurance premiums, to be transferred to the FSS of the Russian Federation, which can be increased by the Fund on the basis of an application from the insured.

It should be specially noted that Instruction N 64 provides for the right to purchase vouchers for sanatorium treatment only by non-cash payments under direct contracts (accounts) of sanatorium and health resort organizations. Acquisition of vouchers through intermediary commercial organizations is not provided for by the Instruction.

Please note that Instruction No. 64 does not provide for payment of vouchers at the expense of social insurance funds of individual family members, as well as partial compensation for the cost of vouchers purchased by employees on their own. In turn, for organizations with a number of employees of three hundred or less people, a ban on the independent purchase of vouchers has been introduced. The above-mentioned organizations must purchase vouchers for sanatorium treatment and recreation in accordance with established standards directly from the Fund's branches upon pre-filed applications.

As a rule, the validity period of vouchers to sanatorium organizations paid for at the expense of social insurance funds, according to the letter of the Ministry of Health of Russia dated 08.10.1997 N 2510 / 7551-97-23, is 24 days. The duration of treatment by vouchers in local sanatoriums for residents of this region can be reduced to 21 days in the absence of a change in climatic zones. At the same time, the duration of vacation vouchers cannot be less than 7 days.

Acquisition of vouchers at the expense of state social insurance funds to medical institutions, sanatoriums, health resorts located in other states is not provided for by this Instruction.

At the same time, according to clause 3.13.2 of Instruction N 64, the purchase of vouchers for sanatorium treatment in sanatorium and health resorts and health organizations located on the territory of the CIS countries can only be made if there are no corresponding domestic analogues on the territory of the Russian Federation .

According to the conclusion of the Ministry of Health of Russia (dated 08.10.1997 N 2510 / 7551-97-23), almost all types of mineral waters and therapeutic mud known in the world are available on the territory of the Russian Federation. On the basis of their deposits, sanatorium-and-spa institutions operate, capable of effectively treating patients in accordance with the profile of resorts and existing indications for treatment at these resorts.

The exception is the resorts of the southern coast of Crimea, where the climate is characterized by low air humidity and has a curative effect on bronchopulmonary diseases.

Thus, at the expense of the FSS of the Russian Federation, in accordance with medical indications, vouchers for the treatment of bronchopulmonary patients in health resorts located in the resorts of the Southern Coast of Crimea (Ukraine) can be purchased.

In accordance with Instruction N 64, vouchers should be purchased for the following types of sanatorium-resort and health-improving institutions:

Resort balneological clinics;

Resort mud baths;

Resort polyclinics;

Sanatoriums;

Sanatoriums for an adult with a child;

Sanatorium-improving camps of year-round action;

Sanatoriums-dispensaries, rest houses;

Holiday resorts;

Stationary recreation centers of the enterprise.

For each organization (the insured) there is a standard for expenses for sanatorium treatment and recreation, therefore, based on the amount calculated according to the standard, one should purchase vouchers to sanatorium and health resorts that have received a license in accordance with the order of the Ministry of Health and Medical Industry dated 01.07.1996 N 270 for engaging in activities for sanatorium treatment, regardless of the legal form.

2. Work of the Social Insurance Commission

2.1. General issues

All issues related to the provision of all types of vouchers to employees at the expense of social insurance funds are resolved by a specially created Social Insurance Commission or a social insurance commissioner together with representatives of the trade union at the given enterprise.

In accordance with the Model Regulations on the Commission (authorized) for social insurance, approved by the FSS of the Russian Federation on July 15, 1994 N 556a and the Ministry of Labor of Russia on July 14, 1994, the Social Insurance Commission is formed at each enterprise, institution, organization and other economic entity (hereinafter - the enterprise ) regardless of the form of ownership registered as an insured in a branch (branch of a branch) of the FSS of the Russian Federation.

For enterprises with less than 100 employees, an exception has been made in that the functions of the Social Insurance Commission may be performed by the Commissioner for Social Insurance. This means that either the Commission or an authorized representative can function at these enterprises. The decision on the expediency of creating a Commission or entrusting its functions to an authorized person is made by the general meeting (conference) of the labor collective and fixed in the Regulations on the Commission (authorized person) for social insurance of the enterprise.

2.2. Issues to be Considered by the Social Insurance Commission

The Social Insurance Commission considers the following issues:

On the expenditure of social insurance funds provided for sanatorium treatment and recreation for employees and their families;

On the distribution by the insured of vouchers for sanatorium treatment, recreation, therapeutic (dietary) nutrition, purchased at the expense of the FSS of the Russian Federation;

Controversial issues on the provision of social insurance benefits.

2.3. Composition of the Commission and Regulations on the commission (authorized) for social insurance

The Commission includes representatives of the administration, trade unions and members of the labor collective or representatives of social insurance.

The composition of the Commission and the Regulations on the Commission (authorized) for social insurance of the enterprise are approved by the general meeting (conference) of the labor collective.

The regulation establishes:

Number of members of the Commission;

Norms of representation from the administration and trade unions (labor collective);

term of office;

Procedure for making decisions by the Commission;

If necessary, the creation of Commissions in the structural divisions of the enterprise;

Specific functions and responsibilities of the Commission.

The Regulations may also specify additional benefits and guarantees for members of the Commission, including payment for their labor at the expense of the enterprise.

Commissions in the structural subdivisions of the enterprise carry out their activities on the basis of the General Regulations on the Commission of the enterprise.

2.4. Functions of the Social Insurance Commission

The competence of the Commission includes the following functions:

Spending social insurance funds provided for sanatorium treatment and recreation of employees and their families, including the partial maintenance of sanatoriums, sanatoriums and health camps for children and youth, and monitoring their use;

Distribution and establishment of the procedure and conditions for issuing vouchers to the insured for sanatorium treatment, recreation, medical (dietary) nutrition, purchased at the expense of social insurance funds;

Keeping records of employees and members of their families in need of sanatorium treatment, recreation, medical (dietary) nutrition;

Control over the correct accrual and timely payment of social insurance benefits by the administration of the enterprise;

Verification of the correctness of the determination by the administration of the enterprise of the right to benefits, the validity of the deprivation or denial of benefits;

Consideration of controversial issues on the provision of social insurance benefits between employees and the administration of the enterprise.

2.5. Rights of the Social Insurance Commission

In accordance with Model Regulation N 556a, the Commission has the right to:

Conduct checks on the correctness of the appointment and payment of social insurance benefits by the administration of the enterprise, both on its own initiative and on applications (complaints) of employees of the enterprise;

Participate in the development of plans for the improvement of persons sent to the sanatorium-dispensary of this enterprise;

Contact the department (branch of the department) of the FSS of the Russian Federation that registered the insured in the event of a dispute between the Commission and the administration of the enterprise, as well as in cases of non-fulfillment by the administration of the enterprise of the decisions of the Commission.

The Model Regulation on the Commission (authorized) for social insurance is mentioned only in section 1 "General provisions".

Since paragraph 1.1 of the Model Regulations provides that the social insurance commissioner performs the functions of the Social Insurance Commission, and in paragraph 1.3 after the words "Commission (authorized) for social insurance" a footnote is given - hereinafter "Commission", the commissioner has the same functions and rights as the Commission and members of the Commission (Sections II, III, IV of the Model Provision).

2.6. Working procedure of the Social Insurance Commission

The above-mentioned Standard Regulations provide for the obligation of the Commission to consider, within 10 days, applications (complaints) of employees of the enterprise on social insurance issues.

The commission is elected for a term of 1 to 3 years. Members of the commission may be re-elected before the expiration of the term of office by the decision of the general meeting (conference) of the labor collective, including on the proposal of the branch (branch of the branch) of the Fund.

The Chairman of the Commission is elected from among the members of the Commission by a majority vote.

Meetings of the Commission shall be held as necessary, but at least once a month.

All disputes between employees and employers regarding the provision of social insurance benefits in accordance with Regulations N 101 and N 556a are resolved by the department of the FSS of the Russian Federation or its branch that registered the insured, or in another manner prescribed by law.

At the same time, the decisions of the Commission (authorized person) for social insurance must be documented in a protocol.

Let us give approximate forms of extracts from the protocol.

Example 1

Extract from protocol N_________
meetings of the Social Insurance Commission
______________________________________________
(enterprises)

dated "____" ______ 200__.

Elected to the Commission:
Present:

LISTENED: Distribution of vouchers to sanatoriums, rest houses, sanatoriums, diet at the expense of funds
social insurance.

RESOLVED: Allocate vouchers at the expense of social insurance funds to the following employees:

Chairman of the Commission

Example 2

Extract from protocol N ____________
meetings of the Social Insurance Commission
__________________________________________
(enterprises)

from "__" __________________ 200_year

Elected to the Commission:
Present:

HEARD: Statement of _________________________ about paying for travel to the sanatorium at the expense of state funds
social insurance.

RESOLVED: Pay ____________________________________________________________________________

Travel to the sanatorium
(job title)

______________________________________________________________________________________________
(name of resort)

In total _________________________________________________________________________________________
(in words)

on the ticket N_________ from "__" _________________200__,

provided at the expense of state social insurance funds.

Chairman of the Commission
for social insurance ______________________________

2.7. Grounds that the Social Insurance Commission is guided by when deciding on the allocation of a voucher to an employee

A voucher for treatment can be issued by the Commission to a worker who needs sanatorium treatment only if there is an appropriate medical certificate (form 070u) issued by a medical institution.

A voucher for treatment or rest may be issued to a worker for the period of his next vacation no more than once a year, and for the summer period - no more than once every two years.

A voucher to a year-round children's sanatorium health camp or a sanatorium for an adult with a child (if there are medical indications) is issued to one of the working parents or persons replacing them. When determining the profile of the sanatorium, the disease of the child is taken into account first of all.

When a working disabled person of group I is sent for sanatorium treatment on the same conditions, a second voucher is issued for the person accompanying him.

2.8. Decision by the Commission on social insurance of issues on the allocation of vouchers for free treatment to working citizens

The Commission, along with the above issues, also considers issues of providing employees with free vouchers.

Vouchers purchased at the expense of social insurance funds to specialized sanatoriums and departments for the treatment of patients with spinal cord injuries, nephritis, pneumoconiosis, silicosis, vibration disease are issued, as a rule, free of charge, but within the limits established for issuing free vouchers.

At the same time, the number of free vouchers cannot be more than 15% of their total number. The remaining vouchers can be allocated to employees only with partial payment of the cost.

As for vouchers to a sanatorium for an adult with a child, to sanatorium and health camps all year round, they can be issued free of charge, but not more than 15% of their total number, and the rest - for 10% of their cost.

The amount of partial payment for the cost of vouchers to sanatorium-resort and health-improving organizations located on the territory of Russia is:

For sanatorium treatment - from 5 to 20% of the cost of the voucher;

On vacation - from 10 to 20% of the cost of the tour.

Partial payment of the cost of the voucher is made only to the cash desk of the insured at the place of work of the insured.

3. Reflection in the accounting of vouchers issued at the expense of social insurance funds

Vouchers for treatment and rest are monetary documents and are subject to storage and accounting in the accounting department (cash desk) of the enterprise along with monetary documents and funds. All vouchers must be registered in the book (journal) of accounting for the receipt and issuance of vouchers in the form N 13 of the FSS of the Russian Federation and credited to the balance account 56 "Money documents".

The vouchers received as a report from the executive body of the Fund are accounted for by the insured on the off-balance account 006 "Strict reporting forms" and are reflected in the payroll form N 4 of the FSS of the Russian Federation in table 7 "Tours issued at the expense of social insurance funds for sanatorium treatment and health improvement of employees and their families.

At the enterprise, for each voucher, there must be documents confirming its purchase (invoices, invoices, contracts, etc.).

The insured must have the following documents available for each issued voucher:

Entry in the register of those in need of sanatorium treatment of the Social Insurance Commission;

recipient's statement;

Medical certificate on the need for sanatorium treatment;

Decision of the Social Insurance Commission or an authorized representative on the allocation of a voucher and the conditions for issuing it;

Document on payment of partial cost (if it is not issued free of charge);

- "return ticket to the voucher" or documents of the sanatorium-resort institution confirming its use by the employee to whom it was issued.

After the issuance of vouchers to employees, the costs of their purchase are posted to the debit of account 69 "Insurance payments", and the partial cost - to the credit of account 69 "Insurance payments".

It so happened that a year ago we moved outside the Moscow Ring Road - to the Odintsovo district. What to say? Clean air and our own apartment are the only two main pluses of our move. The most painful issue is kindergartens. We got in line a year ago, now we are 118, 163 and 185 in the three gardens in which we got up (this is after the distribution of vouchers already). In our microdistrict there is one kindergarten and a bunch of children (and families with many children), they get into it only for money or beneficiaries, mere mortals way ...

MARCH 8!!! A rally "for affordable kindergartens" will be held in Moscow

On March 8, a rally of Moscow residents will be held demanding that their children be provided with kindergartens. In March, the distribution of vouchers to kindergartens for the new academic year begins, and many parents know in advance that their children will not go to a preschool. Time - from 11:00 to 12:30 in Novopushkinsky Square (B. m. "Tverskaya", "Pushkinskaya"). The rally has been agreed. WHO IS GOING TO MARK HERE http://vk.com/event67084150

SOCIAL INSURANCE FUND OF THE RUSSIAN FEDERATION

RESOLUTION

On the approval of the Instructions on the acquisition procedure,

treatment and recreation at the expense of the state
social insurance

(as amended on May 12, 2000)

Instruction approved by this
decision, became invalid on the basis of
resolution of the FSS of Russia dated February 16, 2001 N 16
____________________________________________________________________

____________________________________________________________________
Document as amended by:
Decree of the FSS of Russia dated May 12, 2000 N 53.
____________________________________________________________________

In accordance with the Regulations on the Social Insurance Fund of the Russian Federation, in order to streamline the organization of sanatorium-and-spa treatment and the rehabilitation of employees and their families at the expense of social insurance funds, as well as their rational and efficient spending, the Fund decides:

1. Approve the Instruction on the procedure for the acquisition, distribution, issuance and accounting of vouchers for sanatorium treatment and recreation at the expense of state social insurance funds (with annexes 1, 2).

2. The executive bodies of the Fund and insurers, when organizing and carrying out work on the acquisition, distribution, issuance and accounting of vouchers at the expense of social insurance funds, shall be guided by this Instruction starting from August 15, 1997. Previously issued normative and explanatory documents on this issue shall not be applied.

3. The executive bodies of the Fund within a month to bring this Instruction to the insured.

4. The Department for the Expertise of Temporary Disability and Health-improving and Preventive Work (Valigurskaya E.S.), together with the Ministry of Health of the Russian Federation, develop and submit for approval a form of a model contract between the executive bodies of the Fund and the health authorities of the constituent entities of the Russian Federation, as well as a report on the use of vouchers for aftercare of patients after acute myocardial infarction and surgical treatment of certain diseases of the heart, blood vessels and digestive organs. If necessary, make additions and changes to other documents regulating this work.

Chairman of the Social Fund
insurance of the Russian Federation
Yu.Kosarev

Instructions on the procedure for the acquisition, distribution, issuance and accounting of vouchers for sanatorium treatment and recreation at the expense of state social insurance

1.1. This Instruction defines the procedure for the work of organizations (hereinafter referred to as insurers) and regional (central industry) departments of the Social Insurance Fund of the Russian Federation and their branches (hereinafter referred to as the executive bodies of the Fund) for the acquisition, distribution, issuance and accounting of vouchers for sanatorium-resort, outpatient-resort treatment ( hereinafter referred to as sanatorium treatment) and recreation at the expense of state social insurance funds (hereinafter referred to as social insurance).

1.2. Vouchers for sanatorium treatment and recreation are purchased at the expense of social insurance funds within the limits of the standard approved by the Fund's executive bodies for the insured. Vouchers for policyholders employing three hundred or less people are purchased directly by the regional (central sectoral) branch of the Fund at the request of policyholders. These vouchers are purchased by the insurers and executive bodies of the Fund only through non-cash payments under direct contracts (accounts) of sanatorium and health resort organizations or their associations. Acquisition of vouchers through intermediary commercial organizations is not allowed.

1.3. The purchase of vouchers is carried out in sanatorium-resort and health-improving institutions of the Russian Federation, regardless of their form of ownership and organizational and legal status, if there is a license, certificate or documents replacing them, issued by the executive authorities of the constituent entities of the Russian Federation.

These organizations include:

resort balneological clinic;

resort mud bath;

resort polyclinic;

sanatorium;

sanatorium for an adult with a child;

health-improving camp of all-the-year-round action;

sanatorium-dispensary;

Holiday House;

holiday boarding house;

stationary recreation center of the enterprise.

1.4. The issues of providing employees with all types of vouchers specified in clause 1.3 of this Instruction, purchased at the expense of social insurance funds, are resolved by the Social Insurance Commission or the social insurance commissioner together with representatives of trade unions at this enterprise (hereinafter the Commission (authorized) for social insurance).

1.5. The validity periods of vouchers paid for at the expense of social insurance funds to sanatorium-resort organizations are established by the Ministry of Health of the Russian Federation, depending on the profile of the health resort, and for vacations they cannot be less than 7 days.

2. The procedure for determining the amount of funds
social insurance for the purchase of vouchers
for spa treatment and recreation

2.1. The amount of appropriations for sanatorium and resort services for employees and members of their families in the region (industry) is determined by the Fund (Board) when approving the budget for the corresponding year.

2.2. On the basis of the regional (sectoral) budget of the Fund, branches (coordinating councils), branches set for each insurer the standard of expenses for the organization of sanatorium and resort services and recreation. The standard is calculated taking into account additional costs for the implementation of the Law of the Russian Federation of May 15, 1991 N 1244-1 "On the social protection of citizens exposed to radiation as a result of the Chernobyl disaster" .

For policyholders with three hundred or fewer employees, a general estimate of social insurance costs is drawn up, which determines the standard for sanatorium and resort services and recreation. The indicated amounts of expenses are centralized at the level of the regional (industry) branch of the Fund.

2.3. Within this standard, social insurance funds are directed to:

purchase of vouchers for sanatorium treatment (including in a sanatorium for an adult with a child);

purchase of holiday vouchers;

partial maintenance of sanatoriums-dispensaries (nutrition, treatment and medicines, remuneration of medical, administrative and economic personnel and catering workers, cultural services). At the same time, the sanatorium-dispensary must be owned by the organization and have an appropriate license. The states of the sanatorium-preventorium, established in excess of the current standards, are not financed from social insurance funds and are at the expense of the organization;

partial payment for travel on vouchers issued at the expense of social insurance funds to sanatorium and resort organizations located on the territory of the Russian Federation. At the same time, travel expenses cannot exceed 0.5 percent of the standard expenses for organizing sanatorium and resort services and recreation for employees and their families.

2.4. In excess of the norm of expenses for the organization of sanatorium and resort services and recreation at the expense of centralized funds of regional offices:

2.4.1. Vouchers are purchased to specialized sanatoriums (departments) for aftercare of insured patients who have had acute myocardial infarction, operations for coronary artery bypass grafting and heart aneurysms, gastric and duodenal ulcers, after removal of the gallbladder, immediately after their treatment in a hospital.

The regional branches of the Fund, based on the need for aftercare vouchers for insured citizens - employees of organizations registered in the regional and central branch offices of the Fund, conclude appropriate agreements with the health authorities of the constituent entities of the Russian Federation, which provide for the procedure and conditions for the transfer of these vouchers to health authorities and institutions.

When aftercare of the insured, living in other regions of the Russian Federation, mutual settlements are carried out between the respective regional offices of the Fund.

2.4.2. Vouchers are purchased for students of higher and secondary vocational educational institutions (on-the-job training), who need sanatorium treatment, within the framework of relevant regional programs.

2.4.3. Expenses are incurred to pay for sanatorium vouchers for working Heroes of the Soviet Union, Heroes of the Russian Federation, Heroes of Socialist Labor, full holders of the Orders of Glory or Labor Glory.

3. Procedure and conditions for issuance and payment
vouchers for spa treatment and recreation

3.1. Vouchers purchased at the expense of social insurance funds for sanatorium treatment or recreation are issued to employees at their main place of work; students of higher and secondary vocational educational institutions (out-of-work training) - at the place of study on the basis of a decision of the Commission (authorized) for social insurance.

3.2. Commission (authorized) for social insurance:

3.2.1. Taking into account the state of health of employees and their children (the level of temporary disability, working conditions and other factors), determines the need for vouchers for treatment and rest.

3.2.2. Submits proposals to the head of the organization on concluding contracts with sanatorium and health resort organizations or on submitting an application to the executive body of the Fund for the purchase of the required number of vouchers for treatment and recreation, informs employees about their availability. Makes adjustments to requests as necessary.

3.2.3. Accepts, registers in a special journal (Annex 1) and stores until the end of the reporting year the certificates necessary for issuing vouchers (applications, medical certificates for obtaining a voucher, receipts for payment of partial cost, decisions of the Commission (authorized) for social insurance, etc. ). On the basis of these documents, it keeps records of employees and their children in need of sanatorium treatment and recreation, sets the order, draws up a report, and at the end of the reporting year submits all documents to the accounting department of the insured. The retention period for these documents is 3 years.

3.2.4. Examines the documents of employees within 10 days and informs the applicant about the decision. Informs the collectives of enterprises and organizations about the issued vouchers.

3.3. Vouchers for sanatorium treatment and recreation are issued by the accounting department of the insured on the basis of an extract from the decision of the Commission (authorized) for social insurance no later than 20 days before the start of their validity period. In some cases, with the consent of the recipient, the voucher may be issued at a later date, but no later than the time required for timely arrival at the place of treatment or rest.

Vouchers for treatment and rest are issued in completed form (indicating the last name, first name and patronymic of the recipient, place of work and position) with the signature of the head and with the seal of the organization that issued the voucher. Issuance of blank (blank) forms of vouchers is prohibited. Corrections in the voucher must be made in the appropriate record and certified by the seal of the organization that issued the voucher.

3.4. Vouchers for treatment and rest (for insurers with a staff of three hundred or less people) are issued to insurers by regional (central industry) departments or, on their behalf, by branches in accordance with the applications of the Commissions (authorized) for social insurance.

3.5. A voucher for treatment is issued to a worker who needs sanatorium treatment, in accordance with a medical certificate (form 070u) issued by a medical institution.

A voucher for treatment or rest is issued to a worker for the period of his next vacation on the basis of a decision of the Commission (authorized) for social insurance no more than once a year; for the summer period - no more than once every two years.

3.6. A voucher to a year-round children's sanatorium health camp, to a sanatorium for an adult with a child is issued to one of the working parents (persons replacing them) if there are medical indications. When determining the profile of the sanatorium, the disease of the child is taken into account first of all.

3.7. When a working disabled person of group I is sent for sanatorium treatment on the same conditions, a second voucher is issued for the person accompanying him.

3.8. Vouchers for treatment can be issued to workers free of charge up to 15% of their total number, and the rest - with payment of a partial cost. Payment of partial cost is made only to the cash desk of the insured at the place of work of the insured.
____________________________________________________________________
Clause 3.8 does not apply from June 1 to December 31, 2000 in terms of establishing the percentage of issuance of free vouchers for sanatorium treatment -.

____________________________________________________________________

3.9. In excess of the established norm, free vouchers are provided for:

3.9.1. Working Heroes of the Soviet Union, Heroes of the Russian Federation, Heroes of Socialist Labor, full holders of the Orders of Glory and Labor Glory, in need of sanatorium treatment and rest.

3.9.2. Patients who have undergone acute myocardial infarction, surgery for coronary artery bypass grafting and aneurysm of the heart, peptic ulcer of the stomach, duodenum and removal of the gallbladder - through healthcare institutions.

3.9.3. Working minors.

3.10. Vouchers purchased at the expense of social insurance funds to specialized sanatoriums and departments for the treatment of patients with spinal cord injuries, nephritis, pneumoconiosis, silicosis, vibration disease are issued, as a rule, free of charge within the established norms for issuing free vouchers.

3.11. Vouchers to a sanatorium for an adult with a child, to year-round sanatorium health camps are issued free of charge up to 15% of their total number, and the rest - for 10% of their cost.
____________________________________________________________________
Clause 3.11 does not apply from June 1 to December 31, 2000 in terms of establishing the percentage of issuance of free vouchers for sanatorium treatment - Resolution of the FSS of Russia dated May 12, 2000 N 53.

____________________________________________________________________

3.12. The provision of vouchers to certain categories of working citizens who are entitled to benefits for sanatorium treatment and recreation is carried out by decision of the Commissions (authorized) for social insurance in accordance with the current legislation of the Russian Federation.

3.13. For employees, the Commission (authorized) for social insurance makes decisions:

3.13.1. On the amount of partial payment for a ticket, which is to sanatorium-resort and health-improving organizations located on the territory of Russia:

for sanatorium treatment - from 5 to 20% of the cost of the tour;

for rest - from 10 to 25% of the cost of the tour.

3.13.2. On the provision, as an exception, on the basis of medical indications, of vouchers for sanatorium treatment in health resorts located on the territory of the CIS countries and which do not have corresponding domestic analogues, as well as in health-improving institutions on the territory of the CIS countries owned by Russian organizations.

Collection of partial cost for vouchers to these institutions is carried out on the terms provided for in clause 3.13.1 of this Instruction.

3.14. In some cases, the Commission (authorized) for social insurance decides on the amount of partial payment of the cost of travel for sanatorium treatment within the cost of travel to the place of treatment by rail (reserved seat car).

4. Accounting for vouchers and reporting on their issuance

4.1. Vouchers for treatment and rest are monetary documents and are subject to storage and accounting in the accounting department (cash desk) of the insured along with monetary documents and funds. All vouchers must be registered in the book (journal) of accounting, receipt and issuance of vouchers in the form of N 13 FSS (Appendix 2) and credited to the balance account "Money documents".

4.2. Receipt and expenditure documents for vouchers, contracts, invoices, invoices, documents confirming the use of vouchers, accounting books (magazines) are stored by the insured in the manner established for the storage of monetary documents.

4.3. As the purchased vouchers are issued by the insured, they are debited from the "Money documents" account and are credited to the "Social insurance and security settlements" account and are reflected in the payroll form N 4 of the FSS of the Russian Federation in the relevant tables.

4.4. Vouchers received as a report from the executive body of the Fund are accounted for by the insured on the off-balance account N 006 "Forms of strict reporting" and are reflected by the insured in the payroll form N 4 of the FSS of the Russian Federation in table. 4 "Permits issued at the expense of social insurance funds for sanatorium treatment and rehabilitation of employees and their families."

4.5. In the executive bodies of the Fund, vouchers for treatment and rest are taken into account in the manner prescribed by the Instruction on Accounting for the Financial and Economic Activities of the Social Insurance Fund of the Russian Federation, approved by the Fund's resolution dated September 26, 1995 N 16-00-16s-03.

4.6. Recording of vouchers transferred by the executive bodies of the Fund to healthcare institutions in accordance with clause 2.4.1 of these Instructions, and reporting on their issuance are carried out in the manner established for vouchers issued by healthcare institutions to specialized sanatoriums (departments) for aftercare of patients referred from inpatient medical institutions (Table 4 of form N 4 of the FSS of the Russian Federation).

5. Control over the use of vouchers

5.1. Control over the correct use of social insurance funds and vouchers for treatment and rest, including those transferred to health authorities, is carried out by the executive bodies of the Fund, Commissions (authorized) for social insurance, trade union committees within their competence.

5.2. A person who received a voucher at the expense of social insurance funds, upon returning from the health resort, is obliged to hand over to the insured's accounting department a "return ticket to the voucher" or a document replacing it, certified by the signature of the head and the seal of the health resort, about which an appropriate entry is made in the book of permits.

6. Liability for violation of the distribution rules,
issuance and accounting of vouchers and expenditure of funds
social insurance for their purchase

6.1. For non-fulfillment or improper fulfillment of the rules established by this Instruction, the following are responsible: for the insured, the administration of the organization (enterprise) represented by the head, and in the executive body of the Fund - the head of the department, branch.

6.2. Expenses incurred by the insured at the expense of social insurance funds for payment of vouchers not used due to the fault of officials or vouchers issued in violation of this Instruction are not accepted for offset against social insurance contributions.

6.3. In case of non-use of vouchers, their issuance in violation of these Instructions or detection of shortages due to the fault of the insured or the executive body of the Fund, the perpetrators bear disciplinary, material, administrative or criminal liability in accordance with applicable law.

Appendix 1 to the Instructions. Journal of registration of those in need of sanatorium treatment and recreation

Annex 1
to the Instructions on the procedure for the acquisition, distribution,
issuance and registration of vouchers for sanatorium treatment and
rest at the expense of the state social

Register of the needy
in spa treatment and recreation

Company
for 19___year

________________
* This column is filled in with the consent of the insured.

Annex 2 to the Instructions. Social Insurance Fund of the Russian Federation. Form N 13 FSS

Appendix 2
to the Purchase Instructions,

distribution, issuance and accounting of vouchers for sanatorium-resort
treatment and recreation at the expense of the state social
insurance (approved by the decision of the Social Fund
insurance of the Russian Federation dated 6.08.97 N 64)

Social Insurance Fund of the Russian Federation

Form N 13 FSS

BOOK
registration of vouchers to sanatoriums and rest houses

Instructions for completing the book

Vouchers received from a branch of the Social Insurance Fund of the Russian Federation must be accounted for separately from vouchers purchased by the insured directly at the expense of appropriations for the social insurance estimate. Incoming vouchers are registered separately in accordance with the information provided for in columns 1-7 of this book.

When issuing:

free of charge - in columns 14 -16 the mark "free of charge" is made;

with partial payment of the cost - columns 14-16 indicate the date and number of the receipt confirming the deposit of money to the cash desk of the enterprise (institution) or to the bank, as well as the amount of payment;

Revision of the document, taking into account
changes and additions
"CODE"